US Internal Revenue Service: p1346

Internal Revenue Service Publication 1346
Electronic Return File Specifications

for Individual Income Tax Returns
Tax Year 2007
PART 1 – File Specification

PART 2 – Record Layouts
PART 3 – Electronic Transmitted Documents
IRS
Department of the Treasury
Internal Revenue Service
www.irs.gov
Publication 1346 (9-2007)
Catalog Number 64403B
Intentional Blank Page
TABLE OF CONTENTS
Introduction......................................................... ix
Highlights............................................................ x
Section 1 - Data Communications........................................... 1
.01 IRS Front-End Processing Subsystem (FEPS) ....................... 3

1. File Transfer Protocols Character Code & File Compression.... 3
2. Trading Partner/Transmitter Interface (TPI).................. 3
3. Transmitter Profile DataBase (TPDB).......................... 3
4. Asynchronous Communications Transmitter Interface............ 4
5. Examples..................................................... 4
6. Suspended Transmitter........................................ 4
7. Virus Detection Procedures................................... 4
8. Logon Validation Specifications.............................. 5
a. Transmission Inactivity .................................. 5
b. Changing File Transfer Protocol Indicator (FTP) .......... 5
c. Changing File Compression ................................ 5
9. IMF Trading Partner (1040 and ETD) Session Example .......... 5
a. Successful Login – No Password Change Required ........... 6
b. Successful Login Password Change Required ................ 6
c. Unsuccessful Logon ....................................... 8
d. EMS Unavailable .......................................... 8
e. EMS Main Menu Processing ................................. 9
10. Changing Settings ........................................... 12
a. Changing the Transmission Protocol ...................... 12
b. Changing the Compression Method ......................... 15
11. Receiving Acknowledgements .................................. 18
a. Suspended Transmitter Message ........................... 20
12. Sending Files ............................................... 21
a. Starting the Send Process ............................... 21
b. Sending as Transmitter .................................. 22
13. Request Transmission Status Report .......................... 24
14. Changing Password ........................................... 26
15. Executing the State Return Menu ............................. 29
a. State Return Menu Unavailable ........................... 30
b. State Return Menu ....................................... 31
c. Resetting a State File .................................. 32
d. Requesting a State Files to Download Report ............. 35
e. Receiving State Return Files ............................ 37
16. Resetting Acknowledgment File(s) ........................... 39
17. Logging Off the System ...................................... 43
18. Trading Partner Sessions Examples ........................... 44
Appendix A - GTX and Acknowledgment File Name Formats .......... 46

Appendix B – XML Error Acknowledgement Format .................. 50
Appendix C – EMS Communications and Encryption ................. 56
Appendix D – Examples of Transmission Status Reports ........... 66
Appendix E – Guidelines for Trading Partners Using EMS ......... 78
Appendix F – Example Script to Pick Up Acks & Send a File ...... 82
Appendix G – EMS Password Rules ................................ 88
Appendix H – EMS Password Screen Shot .......................... 92
Appendix I - Communication Error Messages ..................... 106
Appendix J – Acronym List ..................................... 114
Publication 1346 August 31, 2007 Part 1 Page i

TABLE OF CONTENTS continued
Section 2 - Transmission File Format..................................... 118

.01 General Description............................................ 118
.02 Fixed and Variable Length Options.............................. 121
1. Fixed Length Option (Fixed Format).......................... 121
2. Variable Length Option (Variable Format).................... 122
3. Examples of Fixed and Variable Formats...................... 124
Section 3 - Acknowledgement File Format.................................. 126
.01 Acknowledgement File Components................................ 126

.02 Acknowledgement File Record Layouts............................ 130
1. ACK Key Record.............................................. 130
2. ACK Error Record............................................ 132
3. ACK Error Record (STCGL/LTCGL).............................. 133
4. ACK Recap Record............................................ 134
.03 Examples of ACK Records........................................ 136
.04 How to Batch and Match Returns with Acknowledgement Files...... 137
1. File Names.................................................. 137
2. Assignment of File Name by FEPS ............................. 138
3. Receiving, Locating, Storing and Matching ACK Files ......... 139
Section 4 - Types of Records............................................ 142

.01 Transmitter Records............................................ 142
1. TRANA and TRANB Records..................................... 142
2. RECAP Record................................................ 142
.02 Tax Return Records............................................. 142
1. Tax Form Record............................................. 142
2. Schedule and Form Records................................... 142
3. FEC Record ................................................. 143
4. Authentication Record....................................... 143
5. Statement Records........................................... 143
6. STCGL/LTCGL Records......................................... 144
7. Preparer Note, Election Explanation and
Regulatory Explanation Records.............................. 144
8. State Records............................................... 145
9. Summary Record.............................................. 145
Section 5 - Types of Characters......................................... 146

.01 Allowable Characters........................................... 146
1. Alpha....................................................... 146
2. Numeric..................................................... 146
3. Alphanumeric................................................ 148
.02 Special Cases for Special Characters........................... 149
Publication 1346 August 31, 2007 Part 1 Page ii

Section 6 - Criteria for Filer Front-End Checks......................... 150

.01 Refund Delay Conditions........................................ 150
.02 Optional Social Security Number Validation against Label....... 151
.03 SSN Validation................................................. 153
.04 Optional Validation of Routing Transit Number (RTN)............ 153
Section 7 – Formats for Name Controls, Name Lines, & Addresses........... 154
.01 Name Controls for Individual Tax Returns....................... 154

.02 Name Line 1 Format............................................. 155
.03 Street Address Format.......................................... 158
.04 Name Line 2 Format............................................. 159
.05 Business Name Controls for Forms W-2, W-2G, W-2GU,
1099-R, 2441 and Schedule 2.................................... 160
.06 Foreign Employer/Payer Address on Forms W-2, W-2G, W-2GU
and 1099-R..................................................... 168
Section 8 - Statement Records............................................ 170
.01 General Information............................................ 170

.02 Types of Statement Records..................................... 170
1. Optional Statement Records ................................. 170
2. Required Statement Records.................................. 170
.03 Statement Record Format........................................ 171
.04 Examples of Optional Statement Records......................... 173
1. Optional Statement Record - Page 01 and Page 02
(Fixed or Variable Format) ................................. 173
2. Optional Statement Record (Fixed or Variable Format)........ 175
3. Optional Statement Record - Continuation Statement
(Fixed or Variable Format).................................. 176
.05 Reporting Money Amount Fields and Totals....................... 177
Section 9 - Validation - Transmission Records........................... 178
.01 General Transmission Reject Conditions......................... 178

.02 TRANS Record A (TRANA) Reject Conditions....................... 178
.03 RECAP Record Reject Conditions................................. 178
Section 10 - Validation - Tax Return.................................... 180
.01 General Reject Conditions...................................... 180

.02 Statement Record Reject Conditions............................. 180
.03 Tax Return Record Identification (Record ID)
Reject Conditions.............................................. 180
.04 Tax Return Carry-Forward Lines................................. 181
Publication 1346 August 31, 2007 Part 1 Page iii

Section 11 - Validation - Specific Schedules and Forms.................. 186

.01 Tax Form – Form 1040, 1040A, Form 1040EZ and 1040-SS (PR)...... 186
.02 Form 1040, 1040A, and 1040EZ................................... 186
.03 Direct Deposit Information for Form 1040, Form 1040A, and
Form 1040EZ.................................................... 186
.04 Form 1040 and Form 1040A....................................... 169
.05 Form 1040...................................................... 169
.06 Form 1040A..................................................... 187
.07 Form 1040EZ.................................................... 187
.08 Form 1040-SS (PR).............................................. 187
.09 Error Reject Codes for Schedules............................... 188
1. Schedule A................................................. 188
2. Schedule B and Schedule 1.................................. 188
3. Schedule C................................................. 188
4. Schedule C-EZ.............................................. 188
5. Schedule D................................................. 188
6. Schedule E................................................. 188
7. Schedule EIC............................................... 188
8. Schedule F................................................. 188
9. Schedule H................................................. 188
10. Schedule J................................................. 188
11. Schedule R and Schedule 3.................................. 188
12. Schedule SE................................................ 188
.10 Error Reject Codes for Forms................................... 189

1. Form T .................................................... 189
2. Form W-2 .................................................. 189
3. Form W-2G ................................................. 189
4. Form W-2GU ................................................ 189
5. FEC Record ................................................ 189
6. 499-2/W-2PR Record ........................................ 189
7. Form 970 .................................................. 189
8. Form 982................................................... 189
9. Form 1099-R................................................ 189
10. Form 1116.................................................. 189
11. Form 1310 ................................................. 189
12. Form 2106 and Form 2106-EZ ................................ 189
13. Form 2120.................................................. 190
14. Form 2210 and Form 2210F................................... 190
15. Form 2439.................................................. 190
16. Form 2441 and Schedule 2................................... 190
17. Form 2555 and Form 2555EZ.................................. 190
18. Form 3468.................................................. 190
19. Form 3800.................................................. 190
20. Form 3903.................................................. 190
21. Form 4136.................................................. 190
22. Form 4137.................................................. 190
23. Form 4255.................................................. 190
24. Form 4562.................................................. 191
25. Form 4563.................................................. 191
26. Form 4684.................................................. 191
27. Form 4797.................................................. 191
28. Form 4835.................................................. 191
29. Form 4952.................................................. 191
30. Form 4970.................................................. 191
31. Form 4972.................................................. 191
32. Form 5074.................................................. 191
33. Form 5329.................................................. 191
34. Form 5471.................................................. 191
Publication 1346 August 31, 2007 Part 1 Page iv
.10 Error Reject Codes for Forms continued......................... 192
35. Schedule J
Form 5471 ............................................... 192
36. Schedule M
Form 5471 ............................................... 192
37. Schedule N
Form 5471 ............................................... 192
38. Schedule O
Form 5471 ............................................... 192
39. Form 5695.................................................. 192
40. Form 5713.................................................. 192
41. Schedule A
(Form 5713) ............................................. 192
42. Schedule B
(Form 5713) ............................................. 192
43. Schedule C
(Form 5713) ............................................. 192
44. Form 5884.................................................. 192
45. Form 5884-A................................................ 192
46. Form 6198.................................................. 192
47. Form 6251.................................................. 192
48. Form 6252.................................................. 192
49. Form 6478.................................................. 193
50. Form 6765.................................................. 193
51. Form 6781.................................................. 193
52. Form 8082.................................................. 193
53. Form 8271.................................................. 193
54. Form 8275.................................................. 193
55. Form 8275-R................................................ 193
56. Form 8283.................................................. 193
57. Form 8379.................................................. 193
58. Form 8396.................................................. 193
59. Form 8582.................................................. 193
60. Form 8582-CR............................................... 193
61. Form 8586.................................................. 194
62. Form 8594.................................................. 194
63. Form 8606.................................................. 194
64. Form 8609-A................................................ 194
65. Form 8611.................................................. 194
66. Form 8615.................................................. 194
67. Form 8621.................................................. 194
68. Form 8689.................................................. 194
69. Form 8697.................................................. 194
70. Form 8801.................................................. 194
71. Form 8812.................................................. 194
72. Form 8814.................................................. 195
73. Form 8815.................................................. 195
74. Form 8820.................................................. 195
75. Form 8824.................................................. 195
76. Form 8826.................................................. 195
77. Form 8828.................................................. 195
78. Form 8829.................................................. 195
79. Form 8833.................................................. 195
80. Form 8834.................................................. 195
81. Form 8835.................................................. 195
82. Form 8839.................................................. 195
83. Form 8844.................................................. 196
84. Form 8845.................................................. 196
85. Form 8846.................................................. 196
86. Form 8847.................................................. 196
87. Form 8853.................................................. 196
88. Form 8854.................................................. 196
89. Form 8859.................................................. 196
90. Form 8860.................................................. 196
Publication 1346 August 31, 2007 Part 1 Page v

.09 Error Reject Codes for Forms continued......................... 196
91. Form 8861.................................................. 196

92. Form 8862.................................................. 196
93. Form 8863.................................................. 196
94. Form 8864.................................................. 196
95. Form 8865.................................................. 197
96. Schedule K-1
(Form 8865) ............................................. 197
97. Schedule O
(Form 8865) ............................................. 197
98. Schedule P
Form (8865) ............................................. 197
99. Form 8866.................................................. 197
100. Form 8873.................................................. 197
101. Form 8874.................................................. 197
102. Form 8880.................................................. 197
103. Form 8881.................................................. 197
104. Form 8882.................................................. 197
105. Form 8885.................................................. 197
106. Form 8886.................................................. 198
107. Form 8888.................................................. 198
108. Form 8889.................................................. 198
109. Form 8891.................................................. 198
110. Form 8896.................................................. 198
111. Form 8900.................................................. 198
112. Form 8901.................................................. 198
113. Form 8903.................................................. 198
114. Form 8906.................................................. 198
115. Form 8907.................................................. 198
116. Form 8908.................................................. 198
117. Form 8909.................................................. 198
118. Form 8910.................................................. 199
119. Form 8911.................................................. 199
120. Form 8912.................................................. 199
121. Form 8914.................................................. 199
122. Form 8915.................................................. 199
123. Form 8917.................................................. 199
124. Form 8919.................................................. 199
125. Form 9465.................................................. 199
126. Form Payment............................................... 199
127. Allocation Record.......................................... 199
.11 Authentication Record.......................................... 200
.12 STCGL/LTCGL.................................................... 200
.13 State Records.................................................. 200
.14 Summary Record................................................. 200
Publication 1346 August 31, 2007 Part 1 Page vi

Section 12 - Federal/State Electronic Filing Specifications............. 202
.01 General Description............................................ 202

A. State-Only Filing........................................... 202
B. Federal/State e-file Returns with Foreign Addresses......... 202
C. State Acknowledgements...................................... 202
.02 Federal/State Filing - Participating States.................... 202
.03 Data Communications............................................ 203
.04 Record Format General Description.............................. 204
.05 File Format General Description................................ 204
.06 File Format Fixed and Variable Length Options.................. 205
.07 Types of Characters............................................ 205
.08 Validation of State-Only Returns............................... 206
.09 Validation of Federal/State e-file returns with
Foreign Addresses.............................................. 206
.10 Acknowledgement File for Federal/State-Only Transmissions...... 207
.11 State Acknowledgement File Transmitted by State
Agencies to EMS................................................ 207
a. Processing and Validations of State Acknowledgement
(Outer Envelope) ............................................ 209
b. Processing and Validations of State Acknowledgement
(Inner Envelope Format) ..................................... 210
.12 Transmission Status Report..................................... 211
.13 State ACK Record – Outer Envelope TRANA........................ 212
1. Transmission Information Record – A......................... 212
2. Transmission Information Record – B......................... 214
3. Recap Record................................................ 215
.14 State ACK Record – Inner Envelope TRANA........................ 217
1. Transmission Information Record – A......................... 217
2. Transmission Information Record – B......................... 219
3. ACK Key Record.............................................. 220
4. ACK Error Record............................................ 223
5. Recap Record................................................ 224
.15 Record Format Fixed and Variable Examples...................... 226
.16 STCAP Record Layout............................................ 227
.17 Validation of State Records.................................... 228
Section 13 - Electronic Signatures Specifications....................... 232

.01 What is Self-Select Method..................................... 232
.02 Taxpayer Eligibility Requirements.............................. 233
.03 What is the Practitioner PIN Method............................ 234
.04 Taxpayer Eligibility Requirements.............................. 234
.05 Data Validation................................................ 235
.06 IRS e-file Signature Authorizations............................ 237
.07 Jurat/Disclosure Guidelines.................................... 238
.08 Jurat Language Text Selections................................. 240
.09 e-file Jurat/Disclosure Text Code A-D.......................... 245
.10 Validation of Electronic Signatures for e-file................. 250
.11 Self-Select PIN Method Questions and Answers................... 252
.12 Practitioner PIN Method Questions and Answers.................. 260
Publication 1346 August 31, 2007 Part 1 Page vii

ATTACHMENT 1 Error Reject Code (ERC) Cross References................. 264
ATTACHMENT 2 Acceptable Abbreviations................................. 382
ATTACHMENT 3 Standard Postal Service State Abbreviations

and Zip Codes for the U.S. and U.S.POSSESSIONS........... 384
ATTACHMENT 4 APO/FPO City/State/Zip Codes

for Military Overseas Addresses.......................... 386
ATTACHMENT 5 Community Property State Abbreviations................... 388
ATTACHMENT 6 Clarification of Non-Paid Preparer Fields................ 390
ATTACHMENT 7 EIN Prefixes............................................. 394
ATTACHMENT 8 Valid Two-Digit EFIN Prefix Codes........................ 396
ATTACHMENT 9 Social Security/Taxpayer Identification Numbers

(Valid Ranges for SSN/ITIN/ATIN's)....................... 398
ATTACHMENT 10 Country Codes for Forms 2555/2555-EZ

and Foreign Employer Compensation Record (FEC Record).... 400
ATTACHMENT 11 Maximum Number of Forms and Schedules.................... 404
Publication 1346 August 31, 2007 Part 1 Page viii

INTRODUCTION
This publication outlines the communications procedures, transmission formats,

character sets, validation criteria, and error reject conditions for individual
income tax returns filed electronically via telephone lines to participating
Internal Revenue Service Centers. Also covered are the formats for statement
records, examples of types of records, and explanations of the Acknowledgement
files transmitted to electronic filers.
The File Specifications (Part I) must be used in conjunction with the Record
Layouts (Part II) and the corresponding version of the Handbook for Electronic
Return Originators of Individual Income Tax Returns, Publication 1345. Software
developers and transmitters should use both publications and must transmit test
returns from the IRS developed Test Package for Electronic Filers of Individual
Income Tax Returns, Publication 1436, which is revised yearly. Tax preparers
who use a transmission service will need only Publication 1345.
Publication 1346, and Publication 1436 are mailed automatically to applicants

as appropriate, based on their intended participation. Other IRS e-file
publications, including Publication 1345, Handbook for Authorized IRS e-file
Providers of Individual Income Tax Returns, are available on the IRS web site,
www.irs.gov. A list of IRS e-file publications is in Publication 3112, IRS
e-file Application and Participation. You may also call 1-800-829-3676 for
You may also call 1-800-829-3676 for additional copies of publications.
This publication and its updates are also available on the Digital Daily
website at www.irs.gov. In addition, they are available on the Electronic
Filing System Bulletin Board System. The Electronic Filing Bulletin Board
System (EFSBBS) operates seven days a week. The system is unavailable at
4:00 a.m. Eastern Time for about 30-60 minutes for maintenance. This system
provides general Electronic Filing Program information as well as specific
information concerning changes to this and other publications.
Filers using an asynchronous modem (14.4 Kbps or less) and communication

software can access the bulletin board by dialing:
859-292-0137
The communication software should have the following protocol:
Full Duplex, No Parity, 8 Data Bits, and 1 Stop Bit.
Publication 1346 August 31, 2007 Part 1 Page ix

Publication 1346 August 31, 2007 Part 1 Page x

HIGHLIGHTS FOR TAX YEAR 2007
New Form(s)/Schedule(s)
Four (4) additional forms will be accepted for Electronic Filing for
Tax Year 2007:
Form 1040-SS (PR) – U.S. Self-Employment Tax Return Additional Child Tax Credit
Form 8909 – Energy Efficient Appliance Credit
Form 8917 – Tuition and Fees Deduction
Form 8919 – Uncollected Social Security and Medicare Tax on Wages
New Record attached to 1040-SS (PR): 499-R/W-2PR
Form 1040 Write-Ins
Line 15b – “HFD” for qualified HSA funding distributions
from an Individual Retirement Account (IRA).
Line 16b – “PSO” for distributions from retirement plans
to pay insurance premiums for retired public safety officers.
Line 36 – “WBF” deduction for whistleblower fees.
Line 44 – “FITPP” for additional tax on the recapture of
a charitable deduction of a fractional interest in tangible
personal property.
Electronic Management System (EMS)
Beginning processing year 2008, MeF and 1065 Proprietary returns will no longer be
accepted through EMS.
New EMS Login Banner - THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!
Use of this system constitutes consent to monitoring, interception, recording,
reading, copying or capturing by authorized personnel of all activities. There is
no right to privacy in this system. Unauthorized use of this system is prohibited
and subject to criminal and civil penalties.
TRADING PARTNER RESET ACKNOWLEDGMENT OPTION - Transmitters can re-hang/reset all
types of Acknowledgements files by choosing Menu option 8 from the EMS main menu.
The State Retrieval Subsystem will be consolidated into EMS. The following
messages will be disabled.
“State Return Menu is currently unavailable. Additional information may
be available on irs.gov and quickalerts.”
“State Return Menu is busy. Wait at least 10 minutes, then retry.”
NEW ENCRYPTION OPTIONS - There will be three options for SSL 3.0/TLS 1.0:
1) AES 128-bit (Treasury recommends #1)

2) TDES 168-bit (may affect performance)
3) SSL 128-bit (RC4) – current, but will phase out in 2009/2010
Federal/State Returns
Indiana, Louisiana, and South Carolina have elected to mandate individual e-filing
for Practitioners filing 100 or more returns.
An ITIN/SSN mis-match indicator will be passed to the states. Field 0016 of the
Generic Record will be populated with “M”. The Generic Record will increase to
2754 bytes.
Publication 1346 August 31, 2007 Part 1 Page xi

HIGHLIGHTS FOR TAX YEAR 2007 continued
Form 1040-SS (PR)

Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child
Tax Credit for Bona Fide Residents of Puerto Rico)
[Form 1040-PR, Planilla para la Declaracion de la Contribucion Federal sobre el
Trabajo por Cuenta Propia (Incluyendo el Credito Tributario Adicional por Hijos
para Residentes Bona fide de Puerto Rico]
The Form 1040-SS and Form 1040-PR are English- and Spanish-language versions of the
same form requiring only one Record Layout format in COBOL. Both the English and
Spanish versions of the paper documents are available for use by the filing public
in Puerto Rico. In this initial year we will be electronically accepting an
abbreviated Page 1 and the first three lines of Page 2, to process refund-only
claims for Additional Child Tax Credit from bona fide residents of Puerto Rico.
The requirements for e-file reflect the instructions for the paper submission of
the form to claim Additional Child Tax Credit, exclusively.
While there are two language variations for the forms, the single electronic record
must always be transmitted as TYPE “1040SS.” Any attempt to portray the submission
as “1040PR” will cause it to be rejected.
To accommodate those Spanish-speaking filers who in the future would wish to
possibly obtain a copy of a prior-year Form 1040-SS (PR) return, an option is
installed at Sequence 0009 in the Record Layout labeled "1040-SS (PR) Literal."
The selection of the possible "SS" or "PR" values would determine whether an
English- or Spanish-language facsimile would subsequently be returned to them for
their request at such future date. Any vendor may therefore distribute a software
product presented to the client in Spanish to include the option for this
preference.
Concurrently, the designations for the relationships of the Qualifying Children are
also provided in the list in the associated Field Description of the programming
for either English or Spanish entries.
Another essential cautionary note is that the terms "nino" for "son," and "nina"
for "daughter," are spelled in Spanish with a tilde ("~") over the second "n" in
either word. However, any electronic submission must never contain the tilde ("~")
over the second "n" that exists in the correctly spelled Spanish representation of
these terms, because of the potential for unpredictable results to the
transmission.
499R-2/W-2PR RECORD
The entry for the amount of withheld Social Security and Medicare taxes on Page 2,
Part II, Line 2 of the paper Form 1040-SS (PR) includes the instruction to attach
copies of Forms 499R-2/W-2PR, the single-form WITHHOLDING STATEMENT from Hacienda,
the Treasury Department of the Commonwealth of Puerto Rico. An electronic
499R-2/W-2PR RECORD is therefore provided to e-file Form 1040-SS (PR), for
compliance with this requirement.
All amounts of withheld Social Security and Medicare taxes on all 499R-2/W-2PR
RECORDS and possible Forms W-2 present must reconcile to the total amount of
withheld Social Security and Medicare taxes on Page 2, Part II, Line 2 of the
Form 1040-SS (PR).
Publication 1346 August 31, 2007 Part 1 Page xii

Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
Beginning with the 2008 filing season, tax practitioners can e-file individual
income tax returns only if the returns are signed electronically using either the
Self-Select or the Practitioner PIN method. Electronic Return Originators will no
longer use Form 8453 as a signature document, but will continue to use a newly
designed Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file
Return, to transmit supporting documents that are required to be submitted to the
IRS. See Attachment 6 for additional information.
Tax Year 2007 Forms 8453 will be processed by the Andover and Austin Submission
Processing Centers. Andover will process forms for returns transmitted to Andover
and Kansas City. Austin will process forms for returns transmitted to Austin,
Fresno and Philadelphia.
Note: Requirements for Tax Year 2007 Form 8453-OL, U.S. Individual Income Tax
Declaration for an IRS e-file Online Return, have not changed.
Authentication Record Change

Due to the elimination of the “signature” Form 8453, the PIN Type Code (SEQ 0008)
“blank” has been removed and PIN Type Code (SEQ 0008) “F” (Form 8453-OL Required)
has been added to the Authentication Record.
New Paper Document Indicator 12

Beginning Tax Year 2007, Paper Document Indicator 12 (SEQ 0182) has been added to
the Summary Record to indicate that Worksheets 1 through 4 from Pub. 517, Social
Security and Other Information For Members of the Clergy and Religious Workers,
will be submitted with Form 8453 or Form 8453-OL.
Jurat/Disclosure Codes
The Jurat/Disclosure Codes are updated to include Form 1040-PR/SS, U.S. Self-
Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide
Residents of Puerto Rico)
Publication 1346 August 31, 2007 Part 1 Page xiii

Self-Select PIN - Prior Year PIN

Beginning in Filing Season 2007, when using the Self-Select PIN signature
method, taxpayers were able to use their prior year PIN for authentication.
The prior year PIN DOES NOT increase the number of shared secrets that must be
submitted to IRS. Taxpayers may use either their Original Prior Year Adjusted
Gross Income or Prior Year PIN, for authentication. Software may be designed
to allow an entry in both of these fields. Taxpayers may choose to include
both the original Prior Year AGI and Prior Year PIN; if either of these shared
secrets matches, the return will continue processing.
NOTE: The Date of Birth shared secret requirement is NOT impacted by this change.
Both Online taxpayers as well as taxpayers who use an Authorized e-file Provider
to file their tax returns are eligible to use this option.
Tax preparation software should be capable of providing the taxpayer with a
copy of the PIN used in their current tax return so that it will be available
for them to use as their shared secret the next year. As a suggestion, the PIN
can be pre-printed on the signature line (SEQ 1321/1324) of the tax return to
avoid additional paper generation.
New Electronic Signature Requirement for Tax Practitioners

Beginning with the 2008 filing season, Tax Practitioners can e-file individual
income tax returns only if the returns are signed electronically using either the
Self-Select or the Practitioner PIN method:
o Paperless signature by taxpayer via Self-Select PIN or
o Electronic signature by authorization to an Electronic Return Originator
via Form 8879 retained by the ERO
Nearly 90 percent of tax professionals already use PINs to sign returns

electronically, and it’s time to take this step toward truly paperless filing.
Tax Practitioners will no longer use Form 8453 as a signature document, but will
continue to use a newly designed Form 8453 to transmit supporting documents that
are required to be submitted to the IRS.
Publication 1346 August 31, 2007 Part 1 Page xiv

Publication 1346 August 31, 2007 Part 1 Page xv

Editorial Changes
All changes made for Tax Year 2007 are noted by a single vertical bar (|) in |
the right margin. Deletions of entire lines are noted by a hyphen followed |
by a single vertical bar (-|).
An attempt was made to include as many changes as possible before publication.
Any changes made after publication will be posted to the Electronic Filing
Bulletin Board System.
Part II of Publication 1346 contains the Electronic Returns Record Layouts

for Individual Income Tax Returns.
Part III of Publication 1346 contains Electronic Transmitted Documents (ETD)
File Specifications and Record Layouts.
Publication 1346 August 31, 2007 Part 1 Page xvi

Comments and Suggestions
Please send any comments or suggestions regarding Sections 1-4 and Section 12 of
Part 1 to:

Federal/State Electronic Filing Program
Joyce Colbert, SE:W:CAS:SP:ES:I, NCFB C5-357
5000 Ellin Road
Lanham, MD 20706
Please send any comments or suggestions regarding Section 13 of Part 1 to:

Johl Jamanow, SE:W:CAS:SP:ES:I, NCFB C5-351
5000 Ellin Road
Lanham, MD 20706
Please send any comments or suggestions regarding the Publication 1346

(except for Sections 1, 2, 3, 4, 12, and 13) to:
Trena Moody, SE:W:CAS:SP:ES:I, NCFB C5-373
5000 Ellin Road
Lanham, MD 20706
Publication 1346 August 31, 2007 Part 1 Page xvii

SECTION 1 – DATA COMMUNICATION
Electronic Filers will transmit over the Public Switched Telephone Network
or through the internet to the Front End Processing System (FEPS), also
known as Electronic Management System (EMS) located at the Enterprise
Computing Center (ECC) at Memphis, Tennessee and Martinsburg,
West Virginia.
-|
HISTORICAL NOTE: In 1996, IRS began phasing in a UNIX-based Front End
Processing Subsystem (FEPS), also known as the Electronic Management
System (EMS), at the Enterprise Computing Center (ECC) at Memphis (formerly
known as Tennessee Computing Center (TCC)) to eventually replace all of the
IBM Series/1 Data Communications Subsystem (DCS). In processing year 1997,
the Tennessee Computing Center (TCC) replaced the Series/1 DCS with the
new FEPS.
In 1997, the Austin Service Center (AUSC) also began phasing in the FEPS
and in 1999 phased out the IBM Series/1. Beginning with PATS 1999, the
IBM Series/1 mini-computers were retired from Andover (ANSC),
Cincinnati (CSC), and Ogden Service Centers (OSC). Instead of installing
the new FEPS in these centers all sites began using the FEPS in the ECC at
Martinsburg, WV and Memphis, TN.
The following transmission rules apply:
Processing for 1040 e-file in 2008
Tax Year 2007
JANUARY 2008 – OCTOBER 2008 Return Transmissions |
If Fed/State or State only return and the
State return included is for the following Return Processing Error e-Help Desk
state; OR Center Resolution 1-866-255-0654
Site Designator System
If Online Federal return only and the and URL Correspondence Send Form(s)
taxpayer’s address on their Federal return is 8453/8453-OL
in the following state: to:
Connecticut, Delaware, District of Columbia,
Maine, Maryland, Massachusetts, C – Andover
New Hampshire, New Jersey, New York, efileD.ems.irs.gov Andover Andover
Pennsylvania, Rhode Island, Vermont,
Virginia, APO/FPO New York
North Dakota, South Dakota, Colorado,
New Mexico, Texas, Nebraska, Oklahoma, Iowa,
Arkansas, Louisiana, Mississippi, Alabama
-------------------------------------------- E – Austin
Foreign and U.S. Possession addresses, efileD.ems.irs.gov Austin Austin
returns containing U.S. Possession forms,
Forms 2555/2555-EZ, Forms 8833, Form 8854 or
Forms 8891
Illinois, Minnesota, Wisconsin, Michigan, F – Kansas City
Indiana, Ohio, West Virginia, Missouri, efileC.ems.irs.gov Kansas City Andover
Kansas
Florida, Tennessee, Kentucky, North Carolina, G – Philadelphia Kansas City Austin
South Carolina, Georgia, APO/FPO Miami efileD.ems.irs.gov
California, Alaska, Arizona, Hawaii, Idaho, H – Fresno
Montana, Nevada, Oregon, Utah, Washington, efileC.ems.irs.gov Fresno Austin
Wyoming, APO/FPO San Francisco
If Federal return only and the first two
digits of the ERO’s Electronic Filing
Identification Number (EFIN) are:
01,02,03,04,05,06,11,13,14,16,20,22,23,25,51, C – Andover Andover Andover
52,54,78 efileD.ems.irs.gov
42,45,46,47,63,64,66,71,72,73,74,75,76,80,84, E – Austin Austin Austin
85,98 efileD.ems.irs.gov
15,31,34,35,36,37,38,39,40,41,43,48,55 F – Kansas City Kansas City Andover
efileC.ems.irs.gov
50,56,57,58,59,60,61,62,65,67 G – Philadelphia Kansas City Austin
efileD.ems.irs.gov
30,33,68,77,81,82,83,86,87,88,91,92,93,94,95, H – Fresno
Fresno Austin
96,99 efileC.ems.irs.gov
efileA is used for Test returns that are processed at ECC-MTB

efileD is used for Production returns that are processed at ECC-MTB
efileB is used for Test returns that are processed at ECC-MEM
efileC is used for Production returns that are processed at ECC-MEM
September 20, 2007
Publication 1346 August 31, 2007 Part 1 Page 1

After pre-processing on the FEPS, the returns will be routed to their

appropriate UNISYS machines at the ECC located at Martinsburg. All
inquiries regarding transmission, rejects, problems, and PATS should
be directed to ANSPC, or AUSPC as appropriate, by calling the toll-free
e-Help Desk number at 1-866-255-0654. All inquiries regarding PATS
should be directed to ANSPC and AUSPC as appropriate, by calling the
toll-free e-Help Desk number.
NOTE: Transmitters who elect to use high-speed lines or expect to handle

a large volume of electronic returns may request to lease their own
dedicated line(s) at either the ECC located at Martinsburg. They must
arrange to lease and install the lines and purchase modems or routers at
both ends. See Appendix C – Digital Service Information.
NOTE: Transmitters who wish to file through their Internet Service

Provider (ISP) must acquire e-file software that incorporates Secure
Socket Layer (SSL) with a telnet/s protocol and the interface to the IRS
gateway to the FEPS. See Appendix C – Internet Service information.
NOTE: The FEPS uses a menu driven interface. The IRS systems are designed
to handle large volume transmissions. The practice of transmitting many
small batches saturates the indices and degrades the systems. It is
recommended that Internet transmitters should file no more than 500
returns per transmission in case the session terminates prior to
completion. If fewer than 500 returns are to be transmitted, it is
recommended these returns be filed not more than once per drain.
(See processing schedule on www.irs.gov)
Dedicated, leased line transmitters may file up to 10,000 returns per

transmission (Return Sequence Numbers 0000-9999); if fewer than 10,000
returns, the IRS recommends filing once per drain. Peak filing occurs
around the "drain" times, which are posted on the Electronic Filing
Bulletin Board System and the e-file professional page at www.irs.gov.
(859) 292-0137 – not a toll-free call)
To assist transmitters in scripting automated logins and transmissions,

see Appendix F.
NOTE: Please note that additional text has been added throughout which -|
incorporates information retrieved from the Trading Partners Users
Manual.

.01 IRS Front-end Processing Subsystem (FEPS)
1. FILE TRANSFER PROTOCOLS CHARACTER CODE AND FILE COMPRESSION
a. File Transfer Protocols

(1) FTP (with special permission – see note above)
(2) XMODEM-1K
(3) YMODEM-Batch
(4) ZMODEM
Transmitters may use any telecommunications software that is
compatible with the above file transfer protocols.
b. Character Codes
American Standard Code for Information Interchange (ASCII)
c. File Compression
COMPRESS
GZIP (Freeware available from www.gzip.org)
NOTE: IRS does not support WINZIP or PKZIP.

2. TRADING PARTNER/TRANSMITTER INTERFACE (TPI)
The Trading Partner/Transmitter Interface (TPI) of the Front-End

Processing Subsystem (FEPS) has two components: the Operating
System Interface (OSI) and the Electronic Filing Systems Interface
(EFSI). The OSI and EFSI prompts and messages are in upper/lower
case. The delete key (if the TP’s terminal emulation software sends
X’7F’) or simultaneously entering the Control (“Ctrl”) and
Backspace keys may be used to correct a mistake while entering the
login identification and password, (OSI interface). After
successful login, the transmitter can use the Backspace key (also
generated by simultaneously entering the Control ("Ctrl") and "h"
keys), (EFSI interface). All responses may be in upper or lower
case EXCEPT the login identification and password, which are case-
sensitive and must be entered with the exact case as it appears in
the letter with your password and in the Transmitters Profile DataBase
(TPDB).
All responses are echoed back except the password. On default prompts,
the cursor will be to the right of the colon and blank (": ").
3. TRANSMITTER PROFILE DATABASE (TPDB)

The Transmitter Profile DataBase (TPDB) keeps track of the sequence
number for the ETIN to date. The sequence number is in the
Acknowledgement Reference File Name on the FEPS. The Acknowledgement
Reference File Name is composed of MMDDnnnn. The 4-digit sequence
number represents the number of the transmissions to date for that
ETIN. The Acknowledgement Reference File Name as well as ETIN,
Julian Day and 2-digit sequence number for the Julian Day, and
FEPS-assigned Global Transaction Key (GTX Key) are linked to your
Acknowledgement files and can be searched by the e-Help Desk Staff
Assistors to research the status of a transmission.

4. ASYNCHRONOUS COMMUNICATIONS TRANSMITTER INTERFACE
After dialing the assigned telephone number to the FEPS, the transmitter
must first enter the carriage return <cr> character, which typically can
be generated by simultaneously entering the Control ("Ctrl") and "m" keys.
This alerts the Operating System to transmit an ASCII login prompt.
NOTE: Turn off call waiting (*70) before logging onto the FEPS to
avoid aborted sessions. (Check with your phone company to
verify use of *70 to disable call waiting).
5. EXAMPLES
In the examples below, boldface text indicates information sent by the
transmitter. The system will echo transmitter input and send a carriage
return "<cr>", followed by line feed "<lf>" after receipt of a "<cr>"
from the transmitter.
6. SUSPENDED TRANSMITTER
A suspended transmitter will be allowed to log into EMS to continue

to receive Acknowledgements, but will not be allowed to transmit.
See Section 1-Data Communication .01.11.a.
7. VIRUS DETECTION PROCEDURES FOR E-FILED TRANSMISSIONS FOR TRADING

PARTNERS
a. The Front-End Processing System (FEPS) will scan every -|

transmission.
b. If a virus is detected, FEPS will quarantine the file and

immediately put a transmission Suspend Indicator on the
Trading Partner (TP)’s profile.
c. While online, the TP (transmitter) will see “SUSPENDED”,
but will be permitted to pick up Acknowledgement Files.
d. The FEPS will create a Communications Error Message in a
Communications Error Acknowledgement File, which will be
in XML format, with the message VIRUS DETECTED and the
name of the virus.
e. The next time the TP logs in, the TP will receive this ACK
file, but will not be able to transmit. The TP can continue
to pick up all ACK Files.
f. TP must remove infected data and call the appropriate e-Help
Desk (e-HD) at 1-866-225-0654 (toll free) when ready to
re-transmit.
g. The e-HD will remove the Suspend Indicator so that the TP can
re-transmit the file and begin transmitting new files.
h. If another virus is detected, everything above will happen
again.

8. LOGON VALIDATION SPECIFICATIONS

a. Transmission Inactivity
Any period of inactivity for 60 seconds will cause the line to be
disconnected. It is assumed that the line is bad or that there are
problems in transmission, so the line is disconnected to prevent the
transmitter from being charged by the long-distance carrier for an
inactive open line.
b. Changing File Transfer Protocol Indicator (FTP)
The File Transfer Protocol indicated by the Trading Partner is

shown by menu item number 3 in brackets. If the Trading Partner has
not specified a protocol, Z-modem is assigned as a default protocol.
A Trading Partner can choose menu Item 3 to change protocol.
c. Changing File Compression
The FEPS assigns by default no compression on the file transfer.
If the Trading Partner wants to use UNIX compression or GZIP
compression, this can be selected from menu Item 4.
See Exhibit 4-11.
9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE
The following discussion describes how a Trading Partner (TP) who

files Forms 1040 and ETDs will interact with the FEPS. The figures
are formatted for a word processing document and do not necessarily
display the exact spacing that is used by the FEPS.
Note: Password rules can be found in Appendix G.
The following discussion describes how a TP logs on to the system.

When a TP connects to EMS, the “Authorized Use” banner shown in
Exhibit 3-1 is displayed.
THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use is consent to authorized monitoring, capturing, etc.& no rights to
privacy.

Use of this system constitutes consent to monitoring, interception,
recording, reading, copying or capturing by authorized personnel of all
activities. There is no right to privacy in this system. Unauthorized
use of this system is prohibited and subject to criminal and civil
penalties.
Exhibit 3-1 Authorized Use Banner |

The TP is then prompted for his/her login id and password as shown in

Exhibit 3-2. (Note: Not only will the password not be displayed, but
also there will be no indication of how many characters the TP has typed).
login: xxxxxxxx
Password:
Exhibit 3-2 Login and Password Prompts
a. SUCCESSFUL LOGIN - NO PASSWORD CHANGE REQUIRED

If the TP successfully logs on and the TP’s password will expire
in seven days or less, then the message shown in Exhibit 3-3 is
displayed and processing continues. (Note that “N” will be replaced
by the number of days remaining until the password must be changed).
Password must be changed in N day(s).
Exhibit 3-3 Password Change in N Days
If there are more than seven days until the password expires,
then processing continues as described in Section 1-Data
Communication .01.9.e.
b. SUCCESSFUL LOGIN - PASSWORD CHANGE REQUIRED

There are times when a TP correctly supplies his/her EMS login id
and password, but is required to change his/her password before
proceeding. These include:
• the TP first logs in

• the TP’s current password has expired after 90 days
• the TP’s password has been reset by an EMS system
administrator as a result of the TP contacting the
IRS e-Help Desk |
When any of these situations occur, the TP is prompted to enter

a new password and to confirm his/her new password by re-entering
it as shown in Exhibit 3-4.
Enter new password:

Re-enter new password:
Exhibit 3-4 New Password Prompts

.01 IRS Front-end Processing Subsystem (FEPS) continued
If the TP’s responses meet the rules for changing the password (refer
to Appendix G for rules regarding passwords), the password is changed
and the message shown in Exhibit 3-5 is displayed. The TP will
subsequently use the new password to log into either EMS processing
center. Processing then continues as described in Section 1-Data
Communication .01.9.e.
Password changed.
Exhibit 3-5 Password Change Confirmation
However, if the TP’s responses to the password prompts do not meet the
rules for changing the password, then an error message is displayed.
A TP is given at most three tries to change his/her password.
If the TP does not enter the same password in response to the “Enter
new password” and “Re-enter new password” prompts, then the password
is not changed and the message shown in Exhibit 3-6 is displayed.
If the TP has unsuccessfully attempted to change his/her password
less than three times, he/she is prompted for his/her new password as
shown in Exhibit 3-4. If this is the third unsuccessful attempt, then
the TP is disconnected.
New passwords don’t match.
Exhibit 3-6 Unmatched New Passwords Message
If the TP enters a new password that does not meet the rules, then
the password is not changed and the message shown in Exhibit 3-7 is
displayed. If the TP has unsuccessfully attempted to change his/her
password less than three times, he/she is prompted for his/her new
password as previously shown in Exhibit 3-4. If this is the third
unsuccessful attempt, the TP is disconnected.
Password rule(s) have not been met.
Exhibit 3-7 Password Rule Violation Message
If the TP has concurrent sessions, only one session can change the password. |
If the TP attempts to change his/her password in more than one session,
only one will be allowed and the message shown in Exhibit 3-8 is
displayed to the other session(s) and the TP is disconnected.
Login failed. Another session is trying to change the password.
Exhibit 3-8 Another Login Session Changing Password Message

If a system error occurs during the change password operation, the

password may or may not be changed. The message shown in Exhibit 3-9
is displayed and the TP is disconnected. The TP may need to try
both his/her old and new passwords on his/her next login.
System error.
Exhibit 3-9 System Error Message
c. Unsuccessful Logon
After each unsuccessful login attempt due to the TP entering an

incorrect EMS login id or password, the system displays the message
shown in Exhibit 3-10.
Login incorrect
Exhibit 3-10 Login Incorrect Message
After each unsuccessful login attempt, the system displays “Login

incorrect.” After three consecutive unsuccessful login attempts,
the TP is disconnected. After six consecutive unsuccessful login
attempts (in two or more consecutive sessions) the TP’s account is
disabled. Once the account has been disabled, any attempt to login
to the account causes the system to display the message “This account
is currently disabled” and the login attempt fails. If this happens,
the TP should contact the IRS e-Help Desk. |
This account is currently disabled.
Exhibit 3-11 Disabled Account Message
d. EMS Unavailable
If the EMS application is not available when the TP attempts

to login, one of two messages is displayed after the login id
and password prompts. If EMS is unavailable because of
scheduled down time, the message shown in Exhibit 3-12 is
displayed and the TP is disconnected.
EFS is currently unavailable. Additional information may be

available on IRS quick alerts.
Exhibit 3-12 EFS Unavailable Message

If the EMS application is unavailable for unscheduled reasons, the

message shown in Exhibit 3-13 is displayed and the TP is disconnected.
EFS is busy. Wait at least 10 minutes, then retry.
Exhibit 3-13 EFS Busy Message
e. EMS Main Menu Processing
Once the TP has successfully completed the login process

(including changing his/her password, if necessary), the
“last login” message is displayed as shown in the Exhibit 3-14.
Last login: Tue Sep 4 10:39:31 from computername

Exhibit 3-14 Last Login Message
The “Official Use” banner shown in Exhibit 3-15 is then displayed.
------------------------------------------------------
F O R O F F I C I A L U S E O N L Y
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####
U.S. Government computer
------------------------------------------------------
Exhibit 3-15 "Official Use" Banner

Next the Main Menu is displayed as shown in 3-16.
-|
MAIN MENU
1) Logoff
2) Receive/Send File(s)
3) Change File Transfer Protocol [ZMODEM]
4) Change Compression Method [NONE]
5) Request Transmission Status Report
6) Change Password
7) Show State Return Menu (available for State
use only)
8) Reset Acknowledgment File(s)
Enter your choice:
Exhibit 3-16 Initial Main Menu for Non-State TP
From the Main Menu, the non-State TP can now choose to receive acknowledgment |
files and transmit a file, change the protocol and/or compression settings,
request a Transmission Status Report, change his/her password, or reset |
acknowledgment file(s). Whenever the State TP completes Option 2 through 6, |
the TP is automatically returned to the Main Menu screen. If a non-State TP |
selects Option 7, the message shown in Exhibit 3-17 is displayed along with |
the Main Menu. If the non-State TP selects Option 7 three times, the TP is |
disconnected. |
MAIN MENU
1) Logoff
3) Change File Transfer Protocol [FTP]
6) Change Password
7) Shown State Return Menu (available for State use only)
Enter your choice: 7
Invalid option. For State use only.
MAIN MENU
1) Logoff
6) Change Password
7) Show State Return Menu (available for State use only)
Enter your choice:

Exhibit 3-17 Initial Main Menu for State TP

From the Main Menu, the State TP can now choose to end the session, receive |
acknowledgment files and transmit a state ACK file, change the protocol |
and/or compression settings, request a Transmission Status Report, change |
his/her password, request the State Return Menu to perform the State functions |
described in Section 9, or reset acknowledgment file(s). Whenever the State |
TP completes options 2 through 6, the State TP is automatically returned to |
the Main Menu screen. |
If any TP enters a character that is not one of the listed number choices, |
i.e., is not 1-8, then an invalid menu selection message along with the Main |
Menu is displayed. An example is provided in Exhibit 3-18. If the TP fails |
to make a valid selection in three attempts, the TP is disconnected. |
MAIN MENU
1) Logoff
6) Change Password
Invalid menu selection. Try again.

MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 3-18 Invalid Main Menu Selection

For all TPs, the current file transfer protocol is displayed in brackets
next to the “Change File Transfer Protocol” menu item. Likewise, the TP’s
current compression method is displayed in brackets next to the “Change
Compression Method” menu item. The possible file transfer protocols and
compression method values are identified in Section 1-Data Communication
.01.10.a-b., where the “File Transfer Protocols” and “File Compression
Methods” menus are discussed.
It should be noted that a TP’s initial compression method is “NONE.”
Since the EMS does not auto-sense compressed files, a TP must select a
compression method before submitting compressed files. If the TP has
selected a compression method, his/her acknowledgment files and
Transmission Status Report are compressed and returned using the
selected compression method.
At any prompt, if the TP does not respond in 60 seconds the following
message is displayed: “DISCONNECTING FROM EFS.” and the TP is disconnected.
If the TP enters a character that is not one of the listed number choices,
i.e., is not 1-6 for non-State TPs or is not 1-7 for State TPs, then an
invalid menu selection message along with the Main Menu is displayed. An
example is provided in Exhibit 3-18. If the TP fails to make a valid
selection in three attempts, the TP is disconnected.
10. CHANGING SETTINGS
This section explains how to change the TP’s communication protocol

and compression settings.
a. Changing the Transmission Protocol
To change the transmission protocol, the TP chooses “Change File Transfer

Protocol” as shown in Exhibit 4-1.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 4-1 Choosing Change File Transfer Protocol

When the TP chooses “Change File Transfer Protocol,” the menu shown
depends on whether or not the TP has been approved to use the FTP protocol
(see Appendix C for FTP usage). If the TP cannot use the FTP protocol,
the menu shown in Exhibit 4-2 is displayed. Brackets frame the TP’s
current file transfer protocol. The TP’s initial setting is “ZMODEM.”
FILE TRANSFER PROTOCOLS MENU

1) Return to MAIN MENU
2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
Enter your choice:
Exhibit 4-2 Initial File Transfer Protocol Menu Display without FTP
If the TP has been approved to use the FTP protocol, he/she must
provide certain configuration information to the IRS before being
able to use FTP. Once the TP’s FTP configuration information has
been added to the EMS system, then the menu shown in Exhibit 4-3
is displayed.

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Enter your choice:
Exhibit 4-3 Initial File Transfer Protocol Menu Display with FTP
The TP can change the protocol or return to the Main Menu.

Exhibit 4-4 demonstrates the TP changing his/her file transfer
protocol to FTP.

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Exhibit 4-4 Changing File Transfer Protocol to FTP

After the TP selects a protocol, the Main Menu is redisplayed with the
selected protocol in brackets as shown in Exhibit 4-5. This protocol
setting is saved and is used for all future incoming/outgoing file
transfers unless the TP changes the protocol again.
MAIN MENU
1) Logoff
6) Change Password
7) Show State Return Menu (available for State use only
Enter your choice:

Exhibit 4-5 Redisplay of Main Menu after Protocol Change
While in the File Transfer Protocols Menu, any character other than one
of the menu number choices is considered invalid (as shown in Exhibit 4-6).

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Exhibit 4-6 Invalid File Transfer Protocol Menu Selection
If the TP enters an invalid character, an invalid menu selection message

along with the File Transfer Protocols Menu is displayed as shown in
Exhibit 4-7. If the TP fails to make a valid selection in three attempts,
the TP will be disconnected.

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Enter your choice:
Exhibit 4-7. Invalid File Transfer Protocol Menu Selection

Error Message

After the TP chooses a valid option from the File Transfer Protocols
Menu or chooses “Return to MAIN MENU,” the Main Menu is redisplayed
with the newly chosen protocol in brackets (Exhibit 4-8).
MAIN MENU
1. Logoff
2. Receive/Send File(s)
3. Change File Transfer Protocol [FTP]
4. Change Compression Method [NONE]
5. Request Transmission Status Report
6. Change Password
7. Show State Return Menu (available for State use only)
8. Reset Acknowledgment File(s)
Enter your choice:

Exhibit 4-8 Redisplay of Main Menu after Protocol Change
The TP can choose any menu item to continue or choose Logoff to end the
session.
b. Changing the Compression Method
To change the compression method, the TP chooses “Change

Compression Method” from the Main Menu as shown in Exhibit 4-9.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 4-9 Choosing Change Compression Method
Note: The two supported compression methods are gzip (a freeware program
available at www.gzip.org) and compress (a Unix compression utility). If
the TP chooses 3) GZIP or 4) COMPRESS and sends a file that was compressed
using PKZIP file format 2.04g, EMS is able to decompress the file. EMS Ack
files that are returned to the TPs are named based on the compression method
chosen. For example, a TP sends in a file named abc.zip compressed with
PKZIP 9 and chooses option 3) GZIP. The Ack file returned will have the
extension beginning with .GZ. See Exhibit A-1 in Appendix A for the complete
list of possible Ack file names. PKZIP and WINZIP will then decompress these
files successfully. PKZIP 9 and WINZIP 9 were both successfully tested with
EMS. EMS does not support the use of PKZIP’s new encryption capabilities
because of the “key management” issue.

FILE COMPRESSION METHODS MENU

2) [None]
3) GZIP
4) COMPRESS
Exhibit 4-10 Initial File Compression Methods Menu Display
The TP can change his/her compression method or return to the Main

Menu. Exhibit 4-11 demonstrates the TP changing his/her compression
method to gzip.

2) [None]
3) GZIP
4) COMPRESS
Exhibit 4-11 Changing Compression Method to GZIP
After the TP chooses a compression method, the Main Menu is redisplayed

with the selected method framed by brackets as shown in Exhibit 4-12.
This compression method setting is saved and is used for all future
incoming/outgoing file transfers unless the TP changes the compression
method again. The TP’s initial setting is “None.” Before using
compression, the TP must select a method from the File Compression
Methods Menu. (If, after choosing the compression method, the TP
sends a file and EMS fails to decompress it, the file is rejected
and an error acknowledgment is sent to the TP. Refer to Appendix B
for the format of this error acknowledgment).
MAIN MENU
1) Logoff
4) Change Compression Method [GZIP]
6) Change Password
Enter your choice:
Exhibit 4-12 Main Menu Display After Change Compression

Method Menu

While in the File Compression Methods Menu, any character other

than one of the menu number choices is considered invalid shown in
Exhibit 4-13.

2) [None]
3) GZIP
4) COMPRESS
Exhibit 4-13 Invalid File Compression Menu Selection
If the TP enters an invalid character, an invalid menu selection

message along with the File Compression Methods Menu is displayed
as shown in Exhibit 4-14. If the TP fails to make a valid selection
in three attempts, the TP is disconnected.

2) None
3) [GZIP]
4) COMPRESS
Enter your choice:
Exhibit 4-14 Invalid File Compression Methods Menu Selection Response
After the TP chooses a valid option from the File Compression Methods
Menu or chooses “Return to MAIN MENU,” the Main Menu is redisplayed
with the newly chosen compression method in brackets (Exhibit 4-15).
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 4-15 Main Menu Display After Change Compression Method Menu
The TP can now choose any menu item to continue or choose Logoff to
end the session.


11. RECEIVING ACKNOWLEDGMENTS
From the Main Menu, the TP receives acknowledgment files and/or

transmits a file by choosing “Receive/Send File(s).” This section
discusses receiving acknowledgment files, and Section 1-Data
Communication .01.12. discusses sending files to the EMS System.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 5-1 Choosing Receive/Send File(s)
When the TP chooses the “Receive/Send File(s)” menu item, the EMS TP
Interface software checks to see if there are acknowledgment files
to be sent to the TP. If there are no acknowledgment files, the
message in Exhibit 5-2 is displayed and processing continues as
discussed in Section 1-Data Communication .01.12. This allows TPs
to submit files even if there are no acknowledgment files waiting
delivery.
Number of Acknowledgment File(s) in outbound mailbox: 000
Exhibit 5-2 Zero Acknowledgment File Display
If there are acknowledgment files, the text shown in Exhibit 5-3 is

displayed. The message shows the number of acknowledgment files
waiting delivery to the TP. All acknowledgment files waiting
delivery to the TP are delivered before the TP can submit a file.
The count of acknowledgment files is updated every time the TP
selects item 2) Receive/Send File(s), from the Main Menu.
Additional acknowledgment files that were generated during the
session are reflected in this count.

Are you ready to receive files? Y/[N]: Y or y
Exhibit 5-3 One or More Acknowledgment Files Display
If the TP enters anything other than “Y” or “y,” the Main Menu as
shown in Exhibit 5-1 is redisplayed. If the TP fails to respond
affirmatively three consecutive times he/she is disconnected.

If the TP responds to the prompt affirmatively, a message notifying the

TP that the file transfer is about to begin is displayed. The message
depends on the protocol being used. For Zmodem, Xmodem or Ymodem, the
message in Exhibit 5-4 is displayed. For FTP, the message shown in
Exhibit 5-5 is displayed. The file transfer begins after the appropriate
notice.
EFS ready for modem download.
Exhibit 5-4 Modem Download Notice
Putting File(s) by FTP.
Exhibit 5-5 FTP “Putting Files” Notice
All acknowledgment files are sent as separate files. If the TP is also

using compression, each file is separately compressed. (See Appendix A
for a description of acknowledgment file names).
If the TP interface software detects that the transmission did not
complete successfully, the message in Exhibit 5-6 is displayed followed
by the Main Menu (Exhibit 5-1). If this happens three times in a row,
the TP will be disconnected.
Error transmitting Acknowledgement File(s).
Exhibit 5-6 Acknowledgment File Transmission Error Message
If the TP interface software does not detect an error, the message

shown in Exhibit 5-7 is displayed.
Acknowledgement File(s) transmission complete.
Exhibit 5-7 Acknowledgement File Transmission Complete Message


a. Suspended Transmitter Message
Next, the TP is asked if he/she wants to send a file. Section 6

discusses sending files. After the receive acknowledgment process
has completed, if the TP has been suspended, he/she is not allowed
to transmit new files. Instead, the message “SUSPENDED TRANSMITTER/ETIN”
is displayed, and the TP is disconnected from EMS (Exhibit 5-8).
SUSPENDED TRANSMITTER/ETIN.
Disconnecting from EFS.
Exhibit 5-8 Suspended TP Message
A suspended transmitter is allowed to log on to the EMS to continue

to receive Acknowledgements but not allowed to transmit. Suspension
occurs for the following reasons:
• Submission of a file with a virus (refer to Appendix B)

• Submission of a file with an XML threat (refer to Appendix B)
• Suspension by tax examiner for procedural reasons
Should this occur, the TP must contact the IRS e-Help Desk to request |
removal of the suspended status. |

12. SENDING FILES
This section describes the process of transmitting files to EMS.

It details the messages and prompts for TPs registered as transmitters.
After the receive acknowledgement process has completed, or if there
are no acknowledgment files to receive, the TP is asked if he/she wants
to send a file as shown in Exhibit 6-1.
a. Starting the Send Process
After the receive acknowledgements process has completed, or

if there are no acknowledgment files to receive, the TP is
asked if he/she wants to send a file as shown in Exhibit 6-1.
Do you want to send a file? Y/[N]: Y or y
Exhibit 6-1 Send Tax Return File Prompt
If the TP enters anything other than “Y” or “y,” the Main Menu
as shown in Exhibit 5-1 is redisplayed. If there are no
acknowledgment files for the TP to receive and the TP fails
to respond affirmatively three times in a row, the TP is
disconnected.
Otherwise, the next prompt depends on the file transfer
protocol being used. If the TP is using Zmodem, Ymodem, or
Xmodem, he/she is prompted to start the file transfer as shown
in Exhibit 6-2.
Enter an upload command to your modem program now.
Exhibit 6-2 Modem Upload Prompt
If the TP is using the FTP protocol, he/she is prompted to

supply a file name as shown in Exhibit 6-3. After supplying
the file name the TP is notified that the FTP transfer is
beginning. This notice is also shown in Exhibit 6-3.
Enter the LOCAL name of the file you are sending from
your system: myfile
Getting file by FTP.
Exhibit 6-3 FTP File Name Prompt

If the TP responds to the filename prompt in Exhibit 6-3 with only a

carriage return (<CR>), then the notice shown in Exhibit 6-4 is displayed.
If the TP responds with only a <CR> three times in a row, the TP is
disconnected.
Invalid file name.
Enter the LOCAL name of the file you are sending from
your system: <CR>
Exhibit 6-4 Invalid File Name Message
Once the TP has been notified that the file transfer is beginning
(Exhibit 6-2 or 6-3), the TP has 60 seconds to begin his/her file
transfer. If the EMS does not receive at least part of the TP’s
file within 60 seconds, the TP is disconnected.
If the TP Interface software detects that the transmission did not
complete successfully, the message in Exhibit 6-5 is displayed
followed by the Main Menu. If this happens three consecutive times,
Error receiving file. You must send it again.
Exhibit 6-5 Transmission Receipt Error Message
If the TP Interface software does not detect an error, the prompts

displayed vary depending on how the TP is registered and how the TP
is sending the file (as either transmitter or reporting agent).
These prompts are described in the sections below. See Section 1-Data
Communication .01.12 for a description of TP registration types.
b. Sending as Transmitter
If the TP Interface software does not detect an error, the

transmission confirmation message shown in Exhibit 6-6 is
displayed followed by the Main Menu (Exhibit 6-7). If the TP
hangs up without receiving the confirmation message, there is no
guarantee that the EMS will process the file(s).
The transmission confirmation message contains the Global
Transaction Key (GTX Key) and the ACK File Reference Name. The |
GTX Key is the unique identifier assigned by the EMS to the file
sent by the TP, and is used to track the processing of the file
and its subsequent acknowledgment. The ACK File Reference Name |
is used when constructing the name of the acknowledgment file
delivered to the TP. (See Appendix A for a description of the
GTX Key and its relationship to the ACK File Reference Name.) |

Transmission file has been received with the following

GTX Key:
S20041020123423.1700 10200001
Exhibit 6-6 Transmission Confirmation Message Display
The Main Menu is displayed again as shown in Exhibit 6-7. The TP

can choose any menu item to continue or Logoff to end the session.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 6-7 Main Menu Display
See Section 1-Data Communication .01.17, Exhibit 11-1 for an

example of a complete session.

13. REQUEST TRANSMISSION STATUS REPORT
A Transmission Status Report may be requested from the Main Menu

shown in Exhibit 7-1. Examples of Transmission Status Reports are
contained in Appendix D. A transmission status report will show
the status of all transmissions submitted by the TP since
12:00 a.m. five days ago. For State TPs the report also shows
the status of all state acknowledgments that have been received
and redirected to other TPs since 12:00 a.m. five days ago. Only
one report may be requested per TP session. The report is returned
to the TP in an Hypertext Markup Language (HTML) format file that |
is suitable for offline viewing with a Web browser (or other |
product which recognizes HTML format). |
MAIN MENU
1) Logoff
6) Change Password

Exhibit 7-1 Choosing Request Transmission Status Report
When the TP chooses the “Request Transmission Status Report” menu

item, a message notifying the TP that the report transfer is about
to begin is displayed. The message depends on the protocol being
used. For Zmodem, Xmodem, or Ymodem, the message in Exhibit 7-2 is
displayed. For FTP, the message shown in Exhibit 7-3 is displayed.
The file transfer will begin after the appropriate message.
EFS ready for Report download.
Exhibit 7-2 Modem Download Message
Putting Report by FTP.
Exhibit 7-3 FTP “Putting Report File” Message
If the TP has selected compression, the report is compressed.

(See Appendix D for a description of Transmission Status Report
file names.)

If the TP Interface software detects that the transmission did not

complete successfully, the message in Exhibit 7-4 is displayed
followed by the Main Menu. If this happens three times in a row,
Error transmitting Report File.
Exhibit 7-4 Report File Transmission Error Message
If the TP Interface software does not detect an error, the message

shown in Exhibit 7-5 is displayed.
Report File transmission complete.
Exhibit 7-5 Report File Transmission Complete Message
After the file transfer has completed, the Main Menu is redisplayed.
TPs can make only one report request per session. If the TP tries
to request a report again, the message shown in Exhibit 7-6 is
displayed followed by the Main Menu. If this happens three
times in a session, the TP is disconnected.
Only one Report request allowed.
Exhibit 7-6 Report Request Error

14. CHANGING PASSWORD
TPs are responsible for maintaining their passwords. When a TP

changes his/her password at one EMS processing center, it will
be propagated to the other EMS processing center. Therefore,
a TP should only execute the change password procedures once
per new password.
To change his/her password, the TP chooses “Change Password”
as shown in Exhibit 8-1.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 8-1 Choosing “Change Password”
The TP is then prompted to enter his/her current password and

to enter his/her new password twice as shown in Exhibit 8-2.
Not only will the passwords not be displayed, but also there
will be no indication of how many characters the TP has typed.
The new password must meet the rules described in Appendix G.
Enter current password:

Enter new password:
Exhibit 8-2 Current and New Password Prompts
If the TP’s responses meet the rules for changing the password,
the password is changed and the message shown in Exhibit 8-3 is
displayed. The TP will now use the new password to log into any
EMS processing center. The Main Menu is then redisplayed as
Password changed.
Exhibit 8-3 Password Change Confirmation

MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 8-4 Redisplay of Main Menu
If the TP’s responses to the password prompts do not meet the rules
for changing the password, then an error message is displayed. A
TP is given at most three tries per session to change his/her password.
If the TP incorrectly enters his/her current password, the password

is not changed and the message shown in Exhibit 8-5 is displayed.
If the TP has unsuccessfully attempted to change his/her password
less than three times, he/she is prompted for his/her current and
new passwords as previously shown in Exhibit 8-2. If this is the
third unsuccessful attempt, then the Main Menu is redisplayed as
previously shown in Exhibit 8-4.
Incorrect current password.
Exhibit 8-5 Incorrect Current Password Message
If the TP does not enter the same password in response to the “Enter
new password” and “Re-enter new password” prompts, then the password
is not changed and the message shown in Exhibit 8-6 is displayed. If
the TP has unsuccessfully attempted to change his/her password less
than three times, he/she is prompted for his/her current and new
passwords as previously shown in Exhibit 8-2. If this is the third
unsuccessful attempt, then the Main Menu is redisplayed as previously
New passwords don’t match.
Exhibit 8-6 Unmatched New Passwords Message

If the TP enters a new password that does not meet the rules identified
in Appendix G, then the password is not changed and the message shown
in Exhibit 8-7 is displayed. If the TP has unsuccessfully attempted to
change his/her password less than three times, he/she is prompted for
his/her current and new passwords as previously shown in Exhibit 8-2.
If this is the third unsuccessful attempt, then the Main Menu is
redisplayed as shown in Exhibit 8-4.
Exhibit 8-7 Password Rule Violation Message
If it has been less than seven days since the last time the TP changed
his/her password, then the password is not changed and the message shown
in Exhibit 8-8 is displayed. The TP is then returned to the Main Menu as
previously shown in Exhibit 8-4. If it has been less than seven days and
the TP needs to change his/her password, he/she should contact the IRS |
e-Help Desk.
Less than 7 days from last change. Password not changed.
Exhibit 8-8 Less Than 7 Days Message
If the TP has concurrent sessions, only one can change the password.
If the TP attempts to change his/her password in more than one session,
only one will be allowed and the message shown in Exhibit 8-9 is
displayed to the other session(s). After this message is displayed,
the TP is returned to the Main Menu as previously shown in Exhibit 8-4.
Password not changed. Another session is trying to change the

password.
Exhibit 8-9 Another Session Changing Password Message
If a system error occurs during the change password operation, the

password may or may not be changed. The messages shown in Exhibit 8-10
are displayed and the TP’s session is terminated. The TP may need to try
both his/her current and new passwords on his/her next login.
System error.
DISCONNECTING FROM EFS.
Exhibit 8-10 System Error and Disconnecting Message

The TP can only choose the “Change Password” menu item once during a
session. If the TP chooses the “Change Password” menu item more than
once, the message shown in Exhibit 8-11 is displayed immediately. If
this happens three times in a session, the TP is disconnected; otherwise
the Main Menu is redisplayed as previously shown in Exhibit 8-4.
Note: The TP will not go through the password prompts for this scenario. |
Can only choose Change Password once.
Exhibit 8-11 Change Password Once Message
Except in the case of a system error the Main Menu is displayed as

previously shown in Exhibit 8-4 after the TP completes the change
password process whether or not he/she was successful.
15. EXECUTING THE STATE RETURN MENU
When the trading partner is a State TP that can retrieve state

return data, the Main Menu includes an additional option, “Show
State Return Menu.” The State TP chooses “Show State Return Menu”
(available for State use only) to retrieve state return data, |
reset state return files, or to generate a “State Files to |
Download Report”. |
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 9-1 Main Menu with Show State Return Menu Option

a. State Return Menu Unavailable
If the State TP selects “Show State Return Menu (available for |

State use only)” from the Main Menu, and the State Return Menu is |
unavailable, one of two messages is displayed. If the State Return
Menu is unavailable because of a scheduled down time, the message
shown in Exhibit 9-2 is displayed and the State TP is returned to
the Main Menu.
State Return Menu is currently unavailable.

Additional information may be available on IRS quick alerts.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 9-2 State Return Menu Unavailable Message
If the State TP chooses “Show State Return Menu” (available for |

State use only)” from the Main Menu and the State Return Menu is busy, |
the message as shown in Exhibit 9-3 is displayed and the State TP is
returned to the Main Menu.
State Return Menu is busy. Wait at least 10 minutes, then retry.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 9-3 State Return Menu Busy Message

b. STATE RETURN MENU
When the State TP chooses “Show State Return Menu (available for |
State use only)” from the Main Menu, the State Return Menu shown |
in Exhibit 9-4 is displayed.
STATE RETURN MENU

2) Reset State File
3) Request State Files to Download Report
4) Receive State Return File(s)
Enter your choice:
Exhibit 9-4 State Return Menu
If the State TP enters a character that is not one of the listed

number choices, then an invalid menu selection message along with
the State Return Menu is displayed as shown in Exhibit 9-5. If the
State TP fails to make a valid selection from the State Return Menu
in three attempts, the State TP is disconnected.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-5 Invalid Menu Selection Message
After the State TP completes tasks on the State Return Menu and
chooses “Return to MAIN MENU,” the Main Menu is redisplayed (Exhibit 9-1).
The State TP can continue selecting menu options or choose “Logoff”
from the Main Menu to end the session.

c. Resetting A State File
When the State TP chooses “Reset State File” from the State Return Menu,
the State TP is asked to enter the state file sequence number as shown
in Exhibit 9-6.
Enter State File sequence number or press Enter to return to menu:
Exhibit 9-6 Reset State File Prompt
If the State TP depresses "Enter" without entering a state file

sequence number, the State TP is returned to the State Return Menu
(Exhibit 9-4). If the State TP enters a non-numeric entry, the State
TP is returned to the State Return Menu after being informed of an
invalid file sequence number entry as shown in Exhibit 9-7. If the
State TP fails to enter a valid state file sequence number in three
attempts, the State TP is disconnected.
Invalid file sequence number.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-7 Invalid File Sequence Number Message
If the State TP enters a valid state sequence number and the state
file is successfully reset so that the state can download the file,
a reset message is displayed that contains the state filename as
Flag reset to allow downloading of requested State File

<filename>.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-8 State File Reset Message

If an error is detected when trying to reset the state file, one of

the following messages is displayed followed by the State Return Menu
as shown in (Exhibits 9-9, 9-10, 9-11, or 9-12): |
Unable to locate requested State File <filename>.

State File <filename> not reset.
Please contact the IRS e-Help Desk for assistance.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-9 Unable to Locate State File Message
System indicates requested State File <filename> has not been

sent.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-10 State File not Sent Message
System indicates requested State File <filename> is in use.

STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-11 State File in Use Message

Unable to locate information for requested State File

<filename>.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-12 Unable to Locate State File Information Message
If the State TP encounters errors three consecutive times when trying

to reset the state file, the State TP is disconnected.
If the State TP reaches the limit for the number of state files that
can be reset in one State Return Menu session (ten is the limit), and |
the State TP selects “Reset State File” from the State Return Menu,
the message shown in Exhibit 9-13 is displayed followed by the State |
Return Menu. If the State TP selects “Reset State File” three times |
after the state file reset limit, the State TP is disconnected. |
Only ten State Files can be reset in one session.

STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-13 Ten State Files Reset Limit Message

d. Requesting a State Files to Download Report
Previously this report was automatically displayed during the state

data retrieval session. When the State TP chooses “Request State Files
to Download Report” from the State Return Menu and no state files are
available to send to the State TP, the message shown in Exhibit 9-14
is displayed followed by the State Return Menu. If this happens three
times in a row, the State TP is disconnected.
No State Files to download. No Report is available.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-14 No State Files to Download Report Message
When the State TP chooses “Request State Files to Download Report” from
the State Return Menu, and there are state files to download, the State
Files Download Report is transmitted to the State TP using the current
default file transfer protocol and the compression method settings
displayed on the Main Menu. A message notifying the State TP that the
report transfer is about to begin is displayed. For Zmodem, Xmodem, or
Ymodem, the message in Exhibit 9-15 is displayed. For FTP, the message
shown in Exhibit 9-16 is displayed. The file transfer will begin after
the appropriate notice.
Beginning Report download.
Exhibit 9-15 Modem Download Report Notice
Putting Report by FTP.
Exhibit 9-16 FTP Download Report Notice
If the State TP is using GZIP compression, the file will be named

MMDDhhmm_SRS.gz. If the State TP is using COMPRESS compression, the
file will be named MMDDhhmm_SRS.Z. If the State TP is not using
compression, the file will be named MMDDhhmm_SRS.txt.


If the report file transmission did not complete successfully, the
message shown in Exhibit 9-17 is displayed followed by the State Return
Menu. If this happens three times in a row, the State TP is disconnected.
Error transmitting Report File.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-17 Error Transmitting Report File Message
If the report file is transmitted successfully, the message shown in

Exhibit 9-18 is displayed followed by the State Return Menu.
Report File transmission complete.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-18 Report File Transmission Complete Message
The State TP can make only one State Files to Download report request
per State Return Menu session. If the State TP tries to request a report
again, the message shown in Exhibit 9-19 is displayed followed by the
State Return Menu. If this happens three times in a State Return Menu
session, the State TP is disconnected.
Only one Report request allowed.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-19 One Report Request Allowed Message


Exhibit 9-20 shows an example of the State Files to Download Report.
State Files to Download Report
Run Date: 2007-05-15 12:23:50

Location: Enterprise Computing Center at Memphis
FILE NUMBER COMPRESSED

NAME DATE/TIME LOADED TEST RETURNS FILE SIZE
------------ ------------------ -------- ------- ----------
ga274.gz 2007-05-14 13:35:50 N 3000 1971147
ga275.gz 2007-05-14 13:35:50 N 3000 1960644
ga276.gz 2007-05-14 13:35:50 N 2035 1092342
ga277.gz 2007-05-14 13:46:09 N 726 224754
Exhibit 9-20 State Files to Download Report Example
e. Receiving State Return Files
When the State TP chooses “Receive State Return File(s)” from the State
Return Menu and no state files are available to send to the State TP,
the message shown in Exhibit 9-21 is displayed followed by the State
Return Menu.
No State Files to download.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-21 No State Files to Download Message
The State TP will no longer receive a dummy file with a STCAP record
containing the NO STATE DATA AVAILABLE message if there are no available
files to send to the state. If the State TP chooses “Receive State
Return File(s)” three times in a row and no state return files are
available, the State TP is disconnected.


When the State TP chooses “Receive State Return File(s)” from the State
Return Menu and there are State data files are present on the SRS that |
have not been sent to the State TP, they will be transmitted as separate
files to the State TP. The state files are transmitted to the State TP
using the current default file transfer protocol displayed on the Main
Menu. The state return files sent to the State TP will continue to be
in GZIP compressed format. The compression setting from the Main Menu
is ignored for the transmission of state return files. A message
notifying the State TP that the state file(s) transfer is about to begin
is displayed.
For Zmodem, Xmodem, or Ymodem, the message in Exhibit 9-23 is displayed.
For FTP, the message shown in 9-23 is displayed. The state file transfer
will begin after the appropriate notice.
Exhibit 9-22 Modem Download Notice
Putting File(s) by FTP.
Exhibit 9-23 FTP “Putting File(s)” Download Notice
When the retrieval of state return data file(s) is successfully

completed, the message shown in Exhibit 9-24 is displayed before the
State TP is returned to the State Return Menu.
STATE DATA TRANSMISSION COMPLETE

Weekday Month Day HH:MM:SS Timezone Year
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-24 State Data Transmission Complete Message


If there are errors during the transmission of the last file,
or the State TP aborts the transmission, the communications line
is disconnected after the messages shown in Exhibit 9-25 are
displayed.
STATE DATA TRANSMISSION ERRORS

Weekday Month Day HH:MM:SS Timezone Year
Exhibit 9-25 State Data Transmission Errors Message
16. RESETTING ACKNOWLEDGMENT FILE(S) |

This section describes how the TP can reset positive or negative |
acknowledgments using either a GTX Key or an ACK File Reference Name. |
After resetting the acknowledgment file(s), the TP can receive the |
acknowledgment file(s) by choosing “Receive/Send File(s)” as described |
in Section 5. To reset acknowledgment file(s), the TP chooses “Reset |
Acknowledgment File(s)” as shown in Exhibit 10-1. |
MAIN MENU
1) Logoff
6) Change Password
Exhibit 10-1 Choosing “Reset Acknowledgment File(s)”

When the TP chooses the “Reset Acknowledgment File(s)” menu item from |
the Main Menu, the Reset Acknowledgment File(s) Menu shown in |
Exhibit 10-2 is displayed. |
RESET ACKNOWLEDGMENT FILE(S) MENU

2) GTXKEY
3) ACK File Reference Name
Enter your choice:
Exhibit 10-2 Reset Acknowledgment File(s) Menu


The TP can choose to reset an acknowledgment file by GTX Key or ACK |
File Reference Name regardless of the submission file format type. |
If the TP enters a character that is not one of the listed number |
choices, then the invalid menu selection message, along with the |
Reset Acknowledgment File(s) Menu, is displayed as shown in |
Exhibit 10-3. If the TP fails to make a valid selection in three |
attempts, the TP is disconnected. |


2) GTXKEY
Enter your choice:
Exhibit 10-3 Invalid Menu Selection Message
When the TP chooses “GTXKEY” from the Reset Acknowledgment File(s) |

Menu, the TP is asked to identify the acknowledgment file by entering |
the GTXKEY as shown in Exhibit 10-4. |
Enter GTXKEY (SYYYYMMDDhhmmss.nnnn)

or press Enter to return to RESET ACK MENU:
Exhibit 10-4 Prompt for GTXKEY
When the TP chooses “ACK File Reference Name” from the Reset |
Acknowledgment File(s) Menu, the TP is asked to identify the |
acknowledgment file by entering the ACK File Reference Name as shown |
in Exhibit 10-5. | |
Enter ACK File Reference Name(MMDDnnnn)

or press Enter to return to RESET ACK MENU:
Exhibit 10-5 Prompt for ACK File Reference Name
If the TP does not supply any data and just presses Enter to either of |
the above two prompts, then the Reset Acknowledgment File(s) Menu is |
redisplayed. If the TP supplies the ACK identification data and the |
data is not in the correct format for the selected criteria, the |
message as shown in Exhibit 10-6 along with the Reset Acknowledgment |
File(s) Menu is displayed. The screen is not cleared before displaying |
the error message and the menu, so the TP will be able to see what |
he/she entered. |

ACK identification data not in correct format.

2) GTXKEY
Enter your choice:
Exhibit 10-6 Incorrect Format Message

If the ACK identification data (GTXKEY or ACK File Reference Name) is |
correctly formatted but no information can be found, then the message |
as shown in Exhibit 10-7 along with the Reset Acknowledgment File(s) |
Menu is displayed. The screen is not cleared before displaying the |
error message and the menu, so the TP will be able to see what he/she |
entered. |
Requested ACK not found.


2) GTXKEY
Enter your choice:
Exhibit 10-7 Requested ACK Not Found Message
If the TP enters a valid GTXKEY or ACK File Reference Name, the |

acknowledgment is reset and the message as shown in Exhibit 10-8 |
along with the Reset Acknowledgment File(s) Menu is displayed. The |
screen is not cleared before displaying the message and the menu, so |
the TP will be able to see what he/she entered. |
Acknowledgment successfully reset.

2) GTXKEY
Enter your choice:
Exhibit 10-8 ACK Successfully Reset Message


If the TP enters a GTXKEY or ACK File Reference Name for a file |
that is not processed, the message as shown in Exhibit 10-9 along |
with the Reset Acknowledgment File(s) Menu is displayed. The |
screen is not cleared before displaying the error message and the |
menu, so the TP will be able to see what he/she entered. |
Cannot reset Acknowledgment; file has not been processed yet.

2) GTXKEY
Enter your choice:
Exhibit 10-9 File Not Yet Processed Message
If a TP requests to reset an acknowledgment using the ACK File |

Reference Name and multiple records are found (this might occur during |
a disaster recovery situation), then the Acknowledgment is not reset |
and the message as shown in Exhibit 10-10 along with the Reset |
Acknowledgment File(s) menu is displayed. The screen is not cleared |
before displaying the error message and the menu, so the TP will be |
able to see what he/she entered. |
Cannot reset Acknowledgment; more than 1 Acknowledgment qualifies;

use GTXKEY.

2) GTXKEY
Enter your choice:
Exhibit 10-10 Use GTXKEY Message
If the TP in three attempts fails to reset the acknowledgment by |

entering incorrectly formatted ACK identification data, pressing |
Enter without any ACK identification data, entering ACK identification |
data that is not found, incorrectly formatted, or cannot be reset, |
the TP is disconnected. If the TP chooses the Reset Acknowledgment |
File(s) option from the Main Menu and then immediately chooses to |
return to the Main Menu three times, the TP is disconnected. |


The TP can reset up to ten acknowledgments in a session. If the TP |
attempts to reset an eleventh acknowledgment, the message as shown in |
Exhibit 10-11 along with the MAIN Menu is displayed. If the TP |
attempts to reset an eleventh acknowledgment three times, the TP is |
disconnected. |
Only ten Acknowledgments can be reset in one session.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 10-11 Ten ACK File Limit Message
17. LOGGING OFF THE SYSTEM |
To end his/her session, TP chooses “Logoff” from the Main Menu

Exhibit 11-1. |
MAIN MENU
1) Logoff
6) Change Password
7) Show State Return Menu (available for State use
only)
Exhibit 11-1 Choosing Logoff
The TP Interface software performs any necessary cleanup activities,

records statistical information, and then displays the message shown
in Exhibit 11-2. The TP should not hang up before receiving the |
disconnect message. If he/she does hang up prematurely, EMS may not
complete its cleanup activities. This could result in the TP receiving
his/her acknowledgment files again in the next login session or having
the submission file discarded.
Exhibit 11-2 End of TP Session Message


18. TRADING PARTNER SESSIONS EXAMPLES |
This section provides complete examples of the TP sessions.
Exhibit 12-2 illustrates when the TP logs in, receives |
acknowledgement files, submits a tax return file, and terminates
the session.

Use is consent to authorized monitoring, capturing, etc. & no rights
to privacy.

Use of this system constitutes consent to monitoring, interception,
recording, reading, copying or capturing by authorized personnel of all
activities. There is no right to privacy in this system. Unauthorized use
of this system is prohibited and subject to criminal and civil penalties.
login: xxxxxxxx
Password:
Last login: Tue Sep 4 10:39:31 from computername
--------------------------------------------------------
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####
--------------------------------------------------------
MAIN MENU
1) Logoff
6) Change Password
Exhibit 12-1 TP Session to Select Receive/Send File(s)


Are you ready to receive files? Y/[N]: Y
Acknowledgment File(s) transmission complete.
Do you want to send a file? Y/[N]: Y
Enter an upload command to your modem program now.
Transmission file has been received with the following GTX Key:
S20041020123423.1700 10200001
MAIN MENU
1) Logoff
6) Change Password

Exhibit 12-1 TP Session to Pick Up Acknowledgments and Transmit

a Tax Return File


GTX KEY AND ACKNOWLEDGMENT FILE NAME FORMATS
The format of the GTX key is SYYYYMMDDhhmmss.xxxx where S is the processing

site identifier, YYYY=year, MM=month, DD=day, hh=hour, mm=minutes, ss=seconds,
and xxxx=milliseconds. The site identifier is ‘T’ for transmissions processed
in ECC-MEM (Memphis) and ‘U’ for transmissions processed in ECC-MTB (Martinsburg).
The format of the ACK File Reference Name is MMDDnnnn where MM month and DD day |
match the GTX Key. The nnnn number is a 4-digit sequence number generated by the
EMS. The ACK File Reference Name is used to generate the acknowledgment file |
name.
The acknowledgment file can be positive or negative. If the acknowledgment
filename ends with “.NAK”, then the EMS detected an error in the file
submitted by the TP and processing of the file was discontinued.
The EMS acknowledgment files will be named as described in Exhibit A-1.
ACK File ACK File ACK File Name

Form and Format Name Name w/ Gzip w/ Compress
(Note 1) (Note 2) (Note 3)
94X – XML
EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z
94X XML System Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
1065, 112x and 99x Families (XML)
MeF Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
1040/1041/ETD Proprietary
(TRANA/TRANB/RECAP
Unisys Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
XML PIN Registration
EMS Communications Error MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
EMS PIN Registration MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
State ACK Transmission
EMS Acceptance Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
MMDDnnnn.Sss MMDDnnnn.GZ MMDDnnnn.Z
State ACK for Trading Partner (Note 4)
Exhibit A-1 Ack File Names

GTX Key and Acknowledgment File Name Formats continued
Note 1: MM = month
DD = day
nnnn = 4 digit sequence number
MMDD is taken from the GTX Key
nnnn is a 4-digit sequence number generated by the EMS at
the time the TP submitted his/her file.
Note 2: GZIP preserves the uncompressed ACK file name (e.g., MMDDnnnn.ACK)
in its archive.
Note 3: Compress does not preserve the uncompressed ACK file name.
If a TP submits a file that is given the GTX Key “S20041020154710.0800,”
the first four digits of the reference name would be “1020.” The next
four digits would be a sequence number generated by the EMS, e.g., “0001.”
The reference name would then be “10200001.” An EMS error acknowledgment
file would be named “10200001.NAK.” An acknowledgment from the Unisys
system would be named “10200001.ACK.” If the acknowledgment file is
compressed with gzip it will be named “10200001.GZ.” If the
acknowledgment file is compressed with Unix compress it will be named
“10200001.Z.”
Note 4: For State Ack files that are redirected to a TP ETIN, the ack file
will have the file extension “Sss” where “ss” is the standard postal
abbreviation published in IRS Publication 1346 “Standard Postal
Service State Abbreviations and Zip Codes.” For example, the file
extension “SMD” will be used for an ack file from the state of
Maryland. If the state ack file contains a code that does not appear
in Pub 1346, then “ss” will be replaced with “XX”. In this case, the
file extension would be “SXX”.
Note 5: The acknowledgment file names shown in this appendix use upper case
letters. These are the names as they appear on EMS. Some file transfer
protocols and/or some operating systems may translate the names into
lowercase.


XML ERROR ACKNOWLEDGMENT FORMAT
FOR DETECTED VIRUSES
EMS checks all incoming files for viruses. If a virus is detected, EMS returns
an error acknowledgment to the TP in XML format. If EMS detects a virus, the
TP is placed in suspended status. Should this occur, the TP must contact the
IRS e-Help Desk to request removal of the suspended status. |
Below is the format for the error acknowledgment that is returned to the TP
when a virus is detected in the transmission. All TPs receive the XML
format acknowledgment, even if the transmission was sent using a different
IRS approved format. Note that the second line of the file, the
Content-Description contains a plain English description of the problem;
therefore, an understanding of XML is not required to interpret the message.
The shaded areas contain the GTX key, a timestamp, and the virus name.
These values vary for each returned acknowledgment. The remainder of the
message is constant.
MIME-Version: 1.0
Content-Description: Notification that transmission file T200303211345.0100 was
rejected because it contained a virus
Content-Type: text/xml; charset=UTF-8
<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement>
<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>
<TransmissionStatus>R</TransmissionStatus>
<Errors errorCount="1">
<Error errorId="1">
<ErrorCategory>Unsupported</ErrorCategory>
<ErrorMessage><!CDATA[A VIRUS (virus name) WAS DETECTED IN
THIS FILE]]></ErrorMessage>
<RuleNumber>T0000-009</RuleNumber>
<Severity>Reject and Stop</Severity>
</Error>
</Errors>
<GTXKey>T200303211345.0100</GTXKey>
</TransmissionAcknowledgement>

XML ERROR ACKNOWLEDGMENT FORMAT FOR
DETECTED XML VULNERABILITIES AND THREATS
EMS checks all incoming files for XML vulnerabilities or threats. If an XML
vulnerability is detected, EMS returns an error acknowledgment to the TP in XML
format. If EMS detects a virus, the TP is placed in suspended status. Should
this occur, the TP must contact the IRS e-Help Desk to request removal of the |
suspended status.
Below is the format for the error acknowledgment that is returned to the TP
when an XML vulnerability is detected in the transmission. All TPs receive
the XML format acknowledgment, even if the transmission was sent using a
different IRS-approved format. Note that the second line of the file, the
Content-Description, contains a plain English description of the problem;
therefore, an understanding of XML is not required to interpret the message.
The shaded areas contain the GTX key, a timestamp, and the XML threat. These
values vary for each returned acknowledgment. The remainder of the message is
constant.
MIME-Version: 1.0
Content-Description: Notification that transmission file T200303211345.0100 was rejected
because it contained an XML threat

<Error errorId="1">
<ErrorMessage><!CDATA[AN XML THREAT WAS DETECTED IN
</Error>
</Errors>
<GTXKey>T200303211345.0100</GTXKey>

ERROR ACKNOWLEDGMENT FORMAT
FOR DECOMPRESSION FAILURES
If the TP has established a profile that uses one of the supported compression
methods, then EMS will decompress the file before processing it. If there is a
problem and the file fails to decompress, then the TP will receive the error
acknowledgment shown below. All TPs receive the XML format acknowledgment,
even if the transmission was sent using a different IRS approved format. Note
that the second line of the file, the Content-Description contains a plain
English description of the problem; therefore, an understanding of XML is not
required to interpret the message. The shaded areas contain the GTX key and
a timestamp. These values vary for each returned acknowledgment. The
remainder of the message is constant.
MIME-Version: 1.0
Content-Description: Notification that transmission file T200303211345.0100 was
rejected because it failed to decompress

<Error errorId="1">
<ErrorMessage>EMS received your file, but could not process
it. Please check your file and re-transmit.</ErrorMessage>
</Error>
</Errors>
<GTXKey> T200303211345.0100</GTXKey>


INTENTIONAL BLANK PAGE

TABLE OF CONTENTS
Section Description Page
C.1 INTERNET SERVICE C-60
C.2 DEDICATED/LEASED LINE SERVICE C-62
C.2.1 DEDICATED/LEASED LINES C-62
C.2.2 COMMUNICATION SERVICES C-62
C.3 TELNET OPTIONS C-63
C.4 ZMODEM OPTIONS C-64


EMS COMMUNICATIONS AND ENCRYPTION
EMS can accept tax returns and tax documents via a non-Web-based Internet
solution or via dedicated leased lines as described below. Since December 2005,
IRS-provided analog and ISDN lines were removed. However, it may be possible for
a TP to use ISDN if he/she provides his/her own equipment.
C.1 Internet Service

To use the Internet service, a TP accesses EMS via his/her own Internet Service
Provider (ISP) and does not need to have a static IP address. However, the TP
must use Secure Socket Layer (SSL) with Telnet/S layered on top of it. His/her
Telnet/SSL software must conform to:
RFC 854 – Telnet Protocol Specification

SSL 3.0 Specification (http://wp.netscape.com/eng/ssl3)
The TP can use one of the following encryption standards, listed in order of |
priority, using SSL and Telnet/S: |
AES 128-bit (FIPS-197) |
TDES 168-bit (FIPS-197) |
RC4 128-bit |
When the TP connects over the Internet, the IRS system will automatically |
negotiate the encryption standard so that the highest prioritized standard |
that is available is used. |
The Telnet/SSL traffic must be transmitted to EMS on Transmission Control |
Protocol (TCP) Port 992. The TP may need to configure his/her firewall(s) |
to allow this traffic to pass through. This has been the most common
cause of failure to connect to EMS through the Internet. For security |
reasons, most businesses routinely block traffic on ports not commonly |
used for security reasons. The TP connects to EMS using one of the
following fully qualified Domain Name Service (DNS) names.
efileA.ems.irs.gov – Martinsburg Computing Center

efileB.ems.irs.gov – Memphis Computing Center
efileC.ems.irs.gov – Memphis Computing Center
The EMS URL Chart with specific returns and dates, and the processing schedules
for draining the test and production transmissions for processing are found on
www.irs.gov.
If the TP’s software allows him/her to establish concurrent sessions to the

same computing center, the TP may submit files over multiple concurrent sessions.
However, only one session can retrieve acknowledgment files. TPs should note
that FTP is not available as a file transfer protocol when using the Internet
service.

EMS Communications and Encryption continued
Configuring Terminal Emulation Software
A TP may need to provide the following information when he/she is configuring

their terminal emulation software.
● Terminal Name. Should be something meaningful to the TP.
This information is not transmitted to EMS.
● Terminal Type. Select a member of the Virtual Terminal (VT) family
(e.g., VT100 or VT220).
● SSL Version. SSL3. In many terminal emulation packages this is a
pull-down menu beside the Destination or Host Name and is not labeled.
TLS-1 defaults since it is the latest SSL version but SSL-3 must be chosen.
● Port 992. This port number is often filled in automatically by the
terminal emulation software if Telnet/SSL is chosen.
● Destination or Host Name. One of the fully qualified names listed
previously.
● Destination Host Type. Unix.
● User Certificate Mode. No user certificate is required. However,
EMS accepts any certificate from the TP. If the TP wants to send a
certificate it can be self-generated.
● Host Certificate. EMS sends an Entrust certificate, which the terminal
emulation software must accept.
● Certificate Viewing. If the TP wants to see the certificates being
exchanged and the terminal emulation software supports certificate
viewing, then this feature should be turned on.
● Operating System (OS). If your terminal emulation software asks for
an OS, it is asking about the Trading Partner’s system, not the EMS
system. Enter the local system parameters upon which the terminal
emulation software will be running.
● Data Characters. Please specify eight bit data characters if your
terminal emulation software does not default to it.
The IRS has tested several terminal emulation software packages supporting
Telnet-SSL including PowerTerm Pro Enterprise for Unix Version 8.8.3,
Hummingbird Exceed, and Attachmate. Many other commercial and open-source
packages can also be used as long as they support the Telnet specification
RFC 854 and the SSL 3.0 specification. If a TP cannot successfully connect
using his/her internally developed package, it is recommended that the TP
try using one of the above packages, which can often be evaluated free,
to verify the connectivity parameters outlined above. Additional guidance
is given in C.3 and C.4

C.2 Dedicated/Leased Line Service
Use of dedicated/leased line services requires authorization from the IRS. Please
contact Darryl Giles at (202) 283-5193, e-mail darryl.s.giles@irs.gov.
All dedicated lines must be encrypted using at least 128-bit encryption provided
by a Federal Information Processing Standards (FIPS) approved method. A TP,
using the dedicated/leased line service, is responsible for choosing, procuring,
and installing his/her cryptographic solution. To determine if a cryptographic
solution meets FIPS standards obtain the "NIST Validation List Certification
Number and Date" from the solution provider. This information can be verified
by checking the National Institute of Standards and Technology (NIST) website at |
http://csrc.nist.gov/cryptval/. There are validation lists for each
major FIPS Cryptographic Standard. Each list has a sequence number, and lists
the manufacturer/supplier, date of validation, name of the implementation, its
operational environment, and a further description of other characteristics.
Dedicated/leased line filers must be FIPS 140-x compliant and must send to the |
IRS annually a NIST certificate for the device they use, which would use Advanced |
Encryption Standard (AES) or Triple Data Encryption Standard (TDES). |
The IRS recommends the use of Internet Protocol Security (IPsec) as the
cryptographic solution for the dedicated/leased line service. |
The following paragraphs describe the hardware and software necessary to use
the digital communication service.
C.2.1 Dedicated/Leased Lines |
For a TP to connect over a dedicated line he/she must purchase the circuit.
Once the TP’s request for dedicated/leased line service is approved, the IRS |
provides him/her with IP addressing and routing information.
C.2.2 Communication Services
Connection to the EMS system using the digital communications services
provides the TP with a Transmission Control Protocol/Internet Protocol
(TCP/IP) interface. To use this service the TP must have the following:
● A system that supports the TCP/IP protocols.
● The ability to make a Telnet connection from his/her system |
to an EMS host.
● If the TP plans on using Secure File Transfer Protocol (FTP) for
data transfer, his/her system must support an FTP server and have
the ability to accept an FTP connection from the EMS. The TP must
supply a user logon and password for the EMS system to use when
connecting to his/her FTP server.
● A pair of routers capable of supporting communication over the |
digital circuit procured by the TP. |

Once the TP establishes a connection using EMS dedicated/leased line |
services the following capabilities are available.
● Connecting over a TCP/IP link allows a TP to connect to any host
available to him/her at the computing center.
● Backup protection. EMS systems have a fail over capability
and if there is a system failure a backup system becomes available.
However, TPs may need to reconfigure their routers and their |
communication servers if they have not initially configured them |
to communicate with the backup system as well as the primary system. |
● Transfer of data using FTP. If a TP has a host system that supports
FTP, he/she may use this as a protocol to send and receive files to
the EMS system. For TPs using this transfer method the only
configuration needed is to setup a user account for EMS to use and
directories for EMS to use to “get” return files and “put”
acknowledgment files. EMS transmits one file for each acknowledgment
file available for processing. The file transfers are binary and
the “#” hash mark is displayed for every 1,024 bytes of data
transferred.
● File transfers over Telnet. If a TP uses TCP/IP to connect to the EMS
system, his/her logon to the system is through Telnet. If the TP does
not want to use FTP to transfer files, he/she may use another file
transfer protocol such as Zmodem over the Telnet session. This
capability is currently available in many of the Telnet application
programs. The file transfer rate of Zmodem over a Telnet session is
not as fast as FTP. See Sections C.3 and C.4 for more details.
● One final aspect of a TCP/IP connection to the EMS is that TCP/IP
supports multiple simultaneous connections to the same host or multiple
hosts. A TP may submit files over multiple concurrent sessions. However,
only one session per host can retrieve acknowledgment files.
C.3 Telnet Options
If the TP uses Zmodem, Xmodem-1K, or Ymodem-batch to transfer files over the

Telnet session, to be successful the TP’s Telnet program must support connections
that allow all eight bits of the data to pass through. This is often accomplished
on the Telnet command line as “telnet –8 host”. If the TP uses the “telnet -8”
method, the screen display may appear distorted and after typing in the TP
identification information the systems appears to be hung. If this occurs the
TP should terminate his/her responses with a Line-Feed Character. On a standard
keyboard, pressing the Control Key and the “j” generates this character. As an |
alternative to the “telnet -8” option, the TP may set binary mode before beginning
a file transfer and unset binary mode upon completion of the transfer.
Most versions of Telnet have a sequence of characters (called an Escape Sequence)
that, when encountered by the Telnet program, interrupts the Telnet session.
Unless hidden by the TPs terminal emulation software, the TP normally sees a
message displaying the Escape Sequence when the Telnet connection is first
started. Although it is possible for the TP to have a successful session when
an Escape Sequence exists, at some point a file transfer may abort based on its
size or the data in the file. For this reason it is recommended that the
Escape Sequence be disabled, if possible. The TP should check his/her Telnet
documentation to determine how to do this.

C.4 Zmodem Options
The most common file transfer software used over the Telnet Session is Zmodem.
The package consists of the “sz” command for sending files and the “rz” command
for receiving files. As with the Telnet session options described in Section C.3,
there are options that may need to be invoked to achieve a successful file
transfer. In addition, it is important to note that these options are not |
necessarily mutually exclusive from the Telnet options. It may be that having
a specific Zmodem option set might mean that a Telnet option does not need to be
invoked. It is recommended that TPs explore the Zmodem options first. These
options are available if the TP is experiencing problems:
● Zmodem Escape Control Characters. This option, usually “-e”, will have
Zmodem watch for control characters and modify them so that they pass
through undetected as control characters. The option is sometimes
available on both the “sz” and “rz” commands. Other versions have the
–e option available only on the “rz”.
● Zmodem Binary. This is another option available on some versions of
Zmodem. The TP should check his/her documentation for any option that
attempts to make the link transparent to control character sequences.
● Zmodem Timeout Values. Within Zmodem there are options for how long
to wait for an expected packet of data. The default is normally 10
seconds. In most cases this value should be acceptable. However,
the TP should never set these values to wait forever.
● Zmodem buffer timeout. There may be times when the timeout values may
need to be changed. This can occur with TPs, whose connection to their
ISP is through a dial-up line. Because of the buffering ability of
telecommunications equipment and the amount of communications equipment
usually in place for an Internet connection, the amount of data that can
be stored could cause an error. This can happen if a file that is to be
transmitted is approximately the same size as one of the buffers present
in the data link. The sending program will have completed the streaming
of all the data in the file but the receiving side may not have gotten
any data yet. If the sending side has its receive packet timeout set
too low, it may timeout before the receiver can receive and transmit
the packet.
● Zmodem sliding window. If this option is not enabled, the sender transmits
all of a file without waiting for an acknowledgment. This results in a
faster file transfer. However, some of the intermediate communications
equipment may store data while it is transferred to the receiver.
Sometimes this causes the sender to "get ahead" of the receiver. In this
case, the TP may need to enable the sliding window option. This results
in intermediate acknowledgments and a slower file transfer. The smaller
the value of the sliding window setting the slower the file transfer.
● Zmodem Debugging. When testing the TP’s Internet connectivity, the TP
should become familiar with the debug capabilities of his/her Zmodem
software. If the TP experiences problems with the transfer of data,
generating a debug file could assist the TP and IRS system support
personnel in determining the nature of the problem.
● Crash Recovery. EMS does not retain partial files. Therefore, if a
transmission to EMS is interrupted, the TP must retransmit from the
beginning of the file. For acknowledgment files and state return files,
EMS can resume the transmission from where the interruption occurred in
the transmission if the TP’s software supports it.



EXAMPLES OF TRANSMISSION STATUS REPORTS
This section shows the following examples of a Transmission Status Report:
• Exhibit D-1 Browser View of State Transmission Report (When No Data is

Available)
• Exhibit D-2 Text View of State Transmission Report (When No Data is
Available)
• Exhibit D-3 Browser View of State Transmission Report
• Exhibit D-4 Text View of State Transmission Report
• Exhibit D-5 Excel Spreadsheet View of State Transmission Report
• Exhibit D-6 Browser View of TP Transmission Report
The Transmission Status Report is returned to the TP within a file that is

suitable for display with a Web browser. The file can also be imported into newer
versions of Excel as an Excel spreadsheet. The file name is MMDDhhmm_rpt.html
where MM=month, DD=day, hh=hour, and mm=minute. If the TP had previously requested
Unix file compression, the file name would be MMDDhhmm_rpt.html.Z. If the TP has
previously selected GZIP compression, the file name would be MMDDhhmm_rpt.html.GZ.
Some file transfer protocols or operating systems may translate the “Z” or “GZ”
to lowercase “z” or “gz. ” The ACK Reference File Name column on the State and |
TP Transmission Reports corresponds to the uncompressed ACK File Name described |
in Appendix A. |
Exhibit D-1 Browser View of State Transmission Report

(When No Data is Available)

EXAMPLES OF TRANSMISSION STATUS REPORTS continued
Text for Exhibit D-1 is displayed in HTML format

<?xml-stylesheet href="W3C-REC.css" type="text/css"?>
<?xml-stylesheet href="#baseInternalStyle" type="text/css"?>
<!DOCTYPE html
PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml">

<head>
<meta name="Author" content="EMS XmsnRptSvc" />
<meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8"
/>
<meta http-equiv="Content-Style-Type" content="text/css" />
<title>
ECC-MEM State Transmission Report for ETIN: 05003 — 2004-03-02 00:00
– 2004-06-10 11:33
</title>
</head>
<body>
<table cellpadding="2" border="1" frame="void" rules="groups"
summary="Transmission Status Report of Acknowledgements for State ACK files
submitted at ECC-MEM by State ETIN 05003.">
<caption>
<strong>
ECC-MEM State Transmission Report for ETIN: 05003
<br />
2004-03-02 00:00 – 2004-06-10 11:33
</strong>
<br />

</caption>
<thead>
<tr align="center" valign="middle">
<th abbr="gtx key of ack file received from state">
Transmission File Name
</th>
<th abbr="etin of trading partner to receive state ack">
TP ETIN
</th>
<th abbr="gtx key of state ack to be sent to trading partner">
TP ACK File Name
</th>
<th abbr="reference name of ack file">
ACK Reference File Name
</th>
<th nowrap="nowrap" abbr="status of transmission">
Transmission Status
</th>
<th abbr="transmission mode: test or production">
Test/ Production
</th>
Exhibit D-2 Text View of State Transmission Report
(When No Data is Available)

<th abbr="date of transmission status">

Status Date
</th>
<th abbr="time of transmission status">
Status Time
</th>
</tr>
</thead>
<tbody valign="top">
<tr>
<td colspan="8" align="center" abbr="empty report">
<big>
<em>
No data available for reporting period
</em>
</big>
</td>
</tr>
</tbody>
</table>
</body>
</html>
(When No Data is Available) (A)

Exhibit D-3 Browser View of State Transmission Report
TRANSMISSION STATUS DEFINITIONS
State Transmission Report
Waiting The acknowledgment for a State Transmission is available

State Delivery for the state to pick up.
Received by State The acknowledgment for a State Transmission has been

received by the state.
In Progress The State Transmission file was received by EMS and is

being processed.
Waiting TP Delivery The acknowledgment is available for the TP to pick up.
Received by TP The acknowledgment has been received by the TP.

Text for Exhibit D-3 is displayed in HTML format.
<?xml-stylesheet href="W3C-REC.css" type="text/css"?>
<?xml-stylesheet href="#baseInternalStyle" type="text/css"?>
<!DOCTYPE html
PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml">

<head>
<meta name="Author" content="EMS XmsnRptSvc" />
<meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8"
/>
<meta http-equiv="Content-Style-Type" content="text/css" />
<title>
ECC-MEM State Transmission Report for ETIN: 88888 — 2004-03-02 00:00
– 2004-06-10 11:33
</title>
</head>
<body>
<table cellpadding="2" border="1" frame="void" rules="groups"
summary="Transmission Status Report of Acknowledgements for State ACK files
submitted at ECC-MEM by State ETIN 88888.">
<caption>
<strong>
ECC-MEM State Transmission Report for ETIN: 88888
<br />
2004-03-02 00:00 – 2004-06-10 11:33
</strong>
<br />

</caption>
<thead>
<tr align="center" valign="middle">
<th abbr="gtx key of ack file received from state">
Transmission File Name
</th>
<th abbr="etin of trading partner to receive state ack">
TP ETIN
</th>
<th abbr="gtx key of state ack to be sent to trading partner">
TP ACK File Name
</th>
<th abbr="reference name of ack file">
ACK Reference File Name
</th>
<th nowrap="nowrap" abbr="status of transmission">
Transmission Status
</th>
<th abbr="transmission mode: test or production">
Test/ Production
</th>
<th abbr="date of transmission status">
Status Date
</th>
<th abbr="time of transmission status">
Status Time
</th>
</tr>
</thead>

<tbody valign="top">
<tr>
<td abbr="T20040304100001.7700">
T20040304100001.7700
</td>
<td align="right" abbr="">
</td>
<td abbr="">
</td>
<td abbr="03040010.ACK">
03040010.ACK
</td>
<td nowrap="nowrap" abbr="Waiting State Delivery">
Waiting State Delivery
</td>
<td align="center" abbr="T">
T
</td>
<td abbr="2004-03-04">
2004-03-04
</td>
<td align="right" abbr="10:20">
10:20
</td>
</tr>
<tr>
<td abbr="T20040304100001.7700">
T20040304100001.7700
</td>
<td align="right" abbr="99998">
99998
</td>
<td abbr="T20040304100214.1000">
T20040304100214.1000
</td>
<td abbr="03040001.SMD">
03040001.SMD
</td>
<td nowrap="nowrap" abbr="Waiting TP Delivery">
Waiting TP Delivery
</td>
T
</td>
<td abbr="2004-03-04">
2004-03-04
</td>
10:05
</td>
</tr>
<tr>
<td abbr="T20040304100001.7700">
T20040304100001.7700
</td>
99999
</td>
<td abbr="T20040304100315.7700">
Exhibit D-4 Text View of State Transmission Report (A)

T20040304100315.7700
</td>
<td abbr="03040110.SMD">
03040110.SMD
</td>
Waiting TP Delivery
</td>
T
</td>
<td abbr="2004-03-04">
2004-03-04
</td>
10:05
</td>
</tr>
<tr>
<td abbr="T20040305120011.0001">
T20040305120011.0001
</td>
</td>
<td abbr="">
</td>
<td abbr="03050211.ACK">
03050211.ACK
</td>
<td nowrap="nowrap" abbr="Received by State">
Received by State
</td>
<td align="center" abbr="P">
P
</td>
<td abbr="2004-03-05">
2004-03-05
</td>
20:00
</td>
</tr>
<tr>
<td abbr="T20040305120011.0001">
T20040305120011.0001
</td>
99992
</td>
<td abbr="T20040305120400.0000">
T20040305120400.0000
</td>
<td abbr="03050112.SMD">
03050112.SMD
</td>
Waiting TP Delivery
</td>
P
</td>
Exhibit D-4 Text View of State Transmission Report (B)

<td abbr="2004-03-05">
2004-03-05
</td>
20:00
</td>
</tr>
<tr>
<td abbr="T20040305120011.0001">
T20040305120011.0001
</td>
99999
</td>
<td abbr="T20040305120301.0001">
T20040305120301.0001
</td>
<td abbr="03050111.SMD">
03050111.SMD
</td>
<td nowrap="nowrap" abbr="Received by TP">
Received by TP
</td>
P
</td>
<td abbr="2004-03-05">
2004-03-05
</td>
20:00
</td>
</tr>
<tr>
<td abbr="T20040305121524.8800">
T20040305121524.8800
</td>
</td>
<td abbr="">
</td>
<td abbr="03051200.NAK">
03051200.NAK
</td>
<td nowrap="nowrap" abbr="Waiting State Delivery">
Waiting State Delivery
</td>
P
</td>
<td abbr="2004-03-05">
2004-03-05
</td>
12:16
</td>
</tr>
</tbody>
</table>
</body>
</html>
Exhibit D-4 Text View of State Transmission Report (C)

Exhibit D-5 Excel Spreadsheet View of State Transmission Report
Exhibit D-6 Browser View of TP Transmission Report
TRANSMISSION STATUS DEFINITIONS
TP Transmission Status Report
Waiting TP Delivery The acknowledgment is available for the TP to pick up.

Received by TP The acknowledgment has been received by the TP.
In Progress EMS has received and is processing the file.



GUIDELINES FOR TRADING PARTNERS USING EMS
While the following information is provided primarily for those who use scripts to
control interaction with EMS, it is also useful for individuals who login and
conduct their sessions “manually.”
1. Use pattern matching, not timers, to control the flow of scripts. Scripts
should be able to handle all messages and prompts from EMS, not just the
main “retrieve acknowledgment” and “submit a file” paths. See Appendix F
for an example of a script that is entirely controlled by simple pattern-
matching.
2. If it is absolutely necessary to use a timer when waiting for a message

or prompt, then the timer value should not be less than 100 seconds. EMS
always sends a response within 100 seconds (worst case) after the last
user-interaction (EMS prompt or user response). The timer in the script
should function only as a “fail-safe” device in case of unanticipated
system behavior.
3. Log off using the “Logoff” menu option on the main menu, instead of simply
hanging up. Do not hang up until the “DISCONNECTING FROM EFS” message has
been received. This is true for both scripted and human interaction with
EMS.
4. When a message is received indicating that EMS is unavailable, don’t try
again immediately. Wait at least 10 minutes.
5. For TPs that are registered as reporting agents, there are additional
prompts to allow a transmission file to be “signed.” Since TPs have one
ETIN for all form types, and registration types can be added or deleted,
scripts should implement responses to the additional prompts if they are
displayed, but still operate properly if they are not.
6. Do not login repeatedly when there is no work to do (i.e., no files to
submit or acknowledgments to pick up). In most cases, EMS provides a
negative acknowledgment within 10 minutes of submission if the file is
not accepted for further processing. If EMS has not provided a negative
acknowledgment within 35 minutes, the file, except in rare circumstances,
has been forwarded to the appropriate tax-return-processing system. For
MeF and 94X files, which are forwarded immediately to the tax-return-
processing system, acknowledgements are available shortly after that
system has processed each file. For files that are batched and “drained”
at published times, acknowledgments from the tax-return-processing system
will not be available for hours.
7. If a TP has multiple concurrent sessions at the same physical site using
the same ETIN, only one session will retrieve acknowledgments. Unless the
other sessions are used to submit files, they will not accomplish any useful
work.



EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE
The following example is meant to illustrate how a script can communicate with EMS
using only pattern-matching to control logic flow. The example is for reference
only, and is not intended for actual use by trading partners.
This particular script is written in “expect”, designed for a Unix operating
system, and takes advantage of expect’s ability to specify a set of strings and
events to be watched for if there is a failure to match the string that is
anticipated. It also assumes that files are to be sent and received using the
FTP protocol. A script that instead used the Zmodem protocol, for example,
would differ noticeably in those parts of the script that accomplish the actual
sending and receiving of files.
Most “expect” commands and syntax appearing in the script are reasonably intuitive,
at least for the limited purposes of illustration for which this script is
intended. But it is worth mentioning that the command “send” directs output to the
telnet session, while the command “send_user” directs output to “standard output”,
which is assumed to be directed to a local log file. Lines beginning with “#” are
comments.
#!/opt/sfw/bin/expect -f $1 $2 $3 $4 $5 $6
#Assign command-line parameters to local variables for convenience.
set log_id [lrange $argv 0 0]
set passwd [lrange $argv 1 1]
set hostid [lrange $argv 2 2]
set retfil [lrange $argv 3 3]
set prtocl [lrange $argv 4 4]
set compid [lrange $argv 5 5]
# Slow down "typing" of replies to allow for modem turnaround delays.

set send_slow {1 .1}
# Start a C-shell in which to run telnet
spawn /usr/bin/csh
# Specify set of "secondary" strings/events to be watched for if anticipated match
fails.
# These messages and events could occur at any time during processing.
# message: "EFS is down"
# message: "DISCONNECTING FROM EFS"
# event: eof (telnet session was terminated for any reason, e.g., EMS
disconnects)
expect_after {
-exact " EFS is busy. Wait at least 10 minutes, then retry." {
send_user "got the EFS BUSY message (abort) \n"
exit }
-exact " EFS is currently unavailable. Additional information may be available
on IRS quick alerts. " {
send_user "got the EFS UNAVAILABLE message (abort) \n"
exit }
-exact "EFS DISCONNECTINg FROM EFS" {
send_user "got the DISCONNECTING message (abort) \n"
exit }
eof {
send_user "tp_client disconnected (abort) \n"
exit }

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued
}
# When C-shell prompt appears,
# Start a telnet session to the designated computer (hostid)
# Exit the C-shell when the telnet session exits (even if that
# occurs before the script runs to completion)
expect -exact "% "
sleep .1
send -s -- "telnet $hostid; exit\r"
# When login prompt from EMS is received, send username (log_id).
expect -exact "login: "
sleep .2
send -s -- "$log_id\r"
#When password prompt from EMS is received, send password (passwd)

expect -exact "Password:"
sleep .2
send -s -- "$passwd\r"
#When MAIN MENU choice-prompt from EMS is received,
#send 3 (Change File Transfer Protocol)
expect -exact " Enter your choice: "
sleep .2
send -s -- "3\r"
#When FILE TRANSFERS PROTOTCOL MENU choice-prompt from EMS is received,
#send protocol to use (prtocl)
sleep .2
send -s -- "$prtocl\r"
#send 4 (Change Compression Method)
sleep .2
send -s -- "4\r"
#When COMPRESSION METHODS MENU choice-prompt from EMS is received,
#send compression to use (compid)
sleep .2
send -s -- "$compid\r"
#send 2 (Receive/Send File(s))
sleep .2
send -s -- "2\r"

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued
#If there are acks to pick up, EMS will prompt for the TP to receive them.
#If not, or after they have been picked up, EMS will prompt to allow sending a
file.
#The logic below handles both possibilities.
#If there are files to pick up, the logic responds "y" to receive them.
#After they are received, it responds "y" to the prompt for sending a file,
#then responds with the local filename to be sent, because this script assumes
#that the FTP protocol is being used.
#If there are not any files to pick up, the logic responds "y" to the prompt for
sending #a file, then responds with the local filename to be sent, because this
script assumes
#that the FTP protocol is being used.
expect {
-exact " Are you ready to receive files? Y/\[N\]: " {
sleep .2
send -s -- "y\r"
expect -exact " Do you want to send a file? Y/\[N\]: "
sleep .2
send -s -- "y\r"
expect -exact " are sending from your system: "
sleep .2
send -s -- "$retfil\r"
}
-exact " Do you want to send a file? Y/\[N\]: " {

sleep .2
send -s -- "y\r"
expect -exact " are sending from your system: "
sleep .2
send -s -- "$retfil\r"
}
}
-|
#The send_user command writes a message into the TP's local log file
send_user "after send file looking for choice \n "
#When MAIN MENU choice-prompt from EMS is received, send 1 (Logoff).

#After "DISCONNECTING FROM EFS" message is received from EMS, send exit command to
telnet
expect {
expect -exact " Enter your choice: " {
sleep .2
send -s -- "1\r"
send_user "answered 1 to choice\n"
expect -exact "DISCONNECTING FROM EFS"
send_user "got normal disconnect message \n"
exit
}
}
#Exit from the script
exit



EMS Password Rules
A trading partner’s password must conform to the following rules.
1. Passwords must be 8 characters long.

2. Passwords must contain:
a. at least one uppercase alphabetic character,

b. at least one lowercase alphabetic character and
c. at least one numeric or special character.
3. Allowable special characters are:
Exclamation Point ! Less Than Sign <

Pound Sign # Equal Sign =
Dollar Sign $ Greater Than Sign >
Percent Sign % Question Mark ?
Ampersand & At Sign @
Left Parenthesis ( Left Square Bracket [
Right Parenthesis ) Right Square Bracket }
Asterisk * Underscore _
Plus Sign + Right Curly Brace {
Comma , Left Curly Brace }
Hyphen - Vertical Bar |
Period . Tilde ~
Slash /
Colon :
Semi-colon ;
4. Passwords must not contain:

a. the login ID
b. reverse shift of the login ID
c. circular shift of the login ID
d. different upper/lower case version of the login ID
5. A new password must differ by at least three characters from the
current password.
6. A new password must not match any password (the last five) in the TP’s
EMS-maintained password history.
7. Passwords shall expire every 90 days.
8. Passwords cannot be changed within the first 7 days of the last password
change.



EMS PASSWORD SCREEN SHOTS
The following represents sample screen shots for logging onto the system and being |
required to change the password functionality. For more explanation refer to the |
exhibit referenced in Section 3 Logging On To the System. |
This screen shot represents Exhibit 3-3 when there are “n” amount of days left |
before the password expires. |

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy.

Use of this system constitutes consent to monitoring, interception, recording, reading,
copying or capturing by authorized personnel of all activities. There is no right to privacy
in this system. Unauthorized use of this system is prohibited and subject to criminal and
civil penalties.
login: xxxxxxxx
Password:
Password must be changed in 5 day(s).
Last login: Tue Oct 11 16:13:12 from 10.10.220.70
--------------------------------------------------------
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####
--------------------------------------------------------
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-1 Password Change in N Days

EMS Password Screen Shot continued
Upon an initial login or in the event that the password has expired, a password |
change is required. This screen shot represents Exhibit 3-5 the password change |
is successful. |


civil penalties.
login: xxxxxxxx
Password:
Enter new password:
Password changed.
--------------------------------------------------------
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####
--------------------------------------------------------
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-2 Password Change Confirmation

This screen shot represents Exhibit 3-6 when the new password and the re-entered |
password do not match. After three (3) consecutive unsuccessful attempts the |
connection is terminated. |


civil penalties.
login: xxxxxxxx
Password:
Enter new password:
New passwords don't match.
Enter new password:
Enter new password:
Exhibit H-3 Unmatched New Passwords Message
This screen shot represents Exhibit 3-7 when the password does not satisfy password |
rule requirements. |

civil penalties.
login: xxxxxxxx
Password:
Enter new password:
Enter new password:
Re-enter new password
Exhibit H-4 Password Rule Violation Message

This screen shot represents Exhibit 3-8 attempting to change the password when |
another session is changing the password. |


civil penalties.
login: xxxxxxxx
Password:
Login failed. Another session is trying to change the password.
Exhibit H-5 Another Login Session Changing Password Message
This screen shot represents Exhibit 3-9 when there is a system error. |


civil penalties.
login: xxxxxxxx
Password:
System error.
Exhibit H-6 System Error Message

This screen shot represents Exhibit 3-10 when an incorrect EMS Login ID or password |
is entered. After three (3) consecutive unsuccessful attempts the connection is |
terminated. |

civil penalties.
login: xxxxxxxx
Password:
Login incorrect


civil penalties.
login: xxxxxxxx
Password:
Login incorrect


civil penalties.
login: xxxxxxxx
Password:
Login incorrect
Exhibit H-7 Login Incorrect Message

This screen shot represents Exhibit 3-11 when an account is disabled. |


civil penalties.
login: xxxxxxxx
Password:
This account is currently disabled.
Exhibit H-8 Disabled Account Message
This screen shot represents Exhibit 3-12 when the system is unavailable. |


civil penalties.
login: xxxxxxxx
Password:
EFS is currently unavailable. Additional information may be available on IRS quick alerts.
Exhibit H-9 EFS Unavailable Message
This screen shot represents Exhibit 3-13 when the system is busy. |


civil penalties.
login: xxxxxxxx
Password:
EFS is busy. Wait at least 10 minutes, then retry.
Exhibit H-10 EFS Busy Message

The following represent sample screen shots for the password change functionality. |
For more explanation refer to the exhibit referenced in Section 8 Changing Password |
of this manual. |
This screen shot represents Exhibit 8-3, when password change is successful. |
MAIN MENU
1) Logoff
4) Change Compression Method [COMPRESS]
6) Change Password

Enter new password:
Password changed.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-11 Password Change Confirmation

This screen shot represents Exhibit 8-5, when an incorrect current password is |
entered. |
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
Incorrect current password.

Enter new password:
Exhibit H-12 Incorrect Current Password Message
This screen shot represents Exhibit 8-6, when the new password and the re-entered |
password do not match. |
MAIN MENU
1) Logoff
6) Change Password

Enter new password:

Enter new password:
Exhibit H-13 Unmatched New Passwords Message

This screen shot represents Exhibit 8-7, when the password does not satisfy |
password rule requirements. |
MAIN MENU
1) Logoff
6) Change Password

Enter new password:

Enter new password:
Exhibit H-14 Password Rule Violation Message

This screen shot represents Exhibit 8-8, when an attempt is made to change the |
password within 7 days from the last successful password change. |
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
Less than 7 days from last change. Password not changed.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-15 Less Than 7 Days Message

This screen shot represents Exhibit 8-9, attempting to change the password when |
another session is changing the password. |
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
Password not changed. Another session is trying to change the password.
Exhibit H-16 Another Session Changing Password Message
This screen shot represents Exhibit 8-10, when a system error occurs during the |
change password process. |
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
System error.
DISCONNECTING FROM EFS
Exhibit H-17 System Error and Disconnecting Message

This screen shot represents Exhibit 8-11, when a user attempts to change their |
password more than once in a single session. |
MAIN MENU
1) Logoff
6) Change Password
Can only choose Change Password once.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:

Exhibit H-18 Change Password Once Message


COMMUNICATIONS ERROR MESSAGES
Below are the Communications Error Messages that will be transmitted from the
Electronic Management System (Front–End Processing Subsystem (FEPS) in a
Communications Error Acknowledgement File, upon detection of a transmission
validation error.
1. “A VIRUS <Virus Name> WAS DETECTED IN THIS FILE” -- The FEPS (Front-End
Processing System has detected a virus in a transmission file and will
quarantine and not process the file. The TP will be temporarily suspended.
The TP must clean up the file and call their appropriate e-Help desk for
permission to transmit. Please note that this error Acknowledgement is
in XML format.
Below is the format for the error Acknowledgement that is returned to the TP
when a virus is detected in the transmission. All TP’s receive the XML format
Acknowledgement, even if the transmission was sent using a different IRS approved
format. Note that the second line of the file, the Content Description contains
a plain English description of the problem and an understanding of XML is not
required to interpret the message. The shaded areas contain the GTX key, a
timestamp, and the virus name. These values vary for each returned Acknowledgement.
The remainder of the message is constant.
MIME-Version: 1.0
Content-Description: Notification that transmission file T200303211345.0100
was rejected because it contained a virus
<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00
</AcknowledgementTimestamp>
<Error errorId="1">
<ErrorMessage><!CDATA[A VIRUS (virus name) WAS DETECTED IN
</Error>
</Errors>
<GTXKey>T200303211345.0100</GTXKey>
2. “ACK COUNT IN TRANSMISSION RECAP RECORD DOES NOT MATCH THE COUNT OF ACKS
RECEIVED” -- The FEPS will reject the entire transmission for State acks,
if the number of acknowledgements “inner envelopes” does not match the
count in Field 0030 of the “outer envelope” RECAP record. Applicable to
State Acknowledgement Transmissions Only.
3. “ADDITIONAL TAX DATA AFTER RECAP” -- The FEPS will reject the entire
transmission when data exists after the RECAP record.
4. “EFS IS BUSY. WAIT AT LEAST 10 MINUTES, THEN RETRY” -- The FEPS will
reject the entire transmission if the FEPS is unresponsive.
5. “EFS IS CURRENTLY UNAVAILABLE. ADDITIONAL INFORMATION MAY BE AVAILABLE

ON IRS QUICK ALERTS” -- The FEPS will reject the entire transmission if
the FEPS is down because of scheduled downtime or for other planned reasons.

Communication Error Messages continued
6. “ETIN IN INNER ENVELOPE AT RECORD nnnnnn NOT VALID” –- The FEPS will reject
the entire transmission if the ETIN in positions 84-88 of the TRANA record
does not match a valid ETIN in the TP profile database. Applicable to State
Acknowledgement Transmissions Only.
7. “EMS RECEIVED YOUR FILE, BUT COULD NOT PROCESS IT. PLEASE CHECK YOUR FILE AND
RE-TRANSMIT.” –- This error ack is returned in XML format when EMS receives a
file, but fails to decompress and process it.
8. “FIRST RECORD WITHIN INNER ENVELOPE MUST BE ACK KEY AT RECORD nnnnnn” –- The
FEPS will reject the entire transmission if there is no ACK key record as the
first record within an inner envelope. Applicable to State Acknowledgement
Transmissions Only.
9. “INVALID DCN VALUE DETECTED WITHIN ACK KEY RECORD AT RECORD <n>” -– The return
DCN in Field 0090 of the Ack Key record is not present and the first two digits
are not zeros. Applicable to State Acknowledgement Transmissions Only.
10. “INVALID ETIN MISMATCH IN INNER TRANA RECORD AND ACK KEY RECORD AT RECORD <n>”--
The ETIN in Field 0060 of the inner TRANA record does not match the ETIN in the
first five digits of Field 0030 of the Ack Key record. Applicable to State
11. “INVALID FORM FORMAT BEGINNING AT RECORD n” –- For ETD transmissions, the
FEPS will reject the entire transmission when a form does not begin with
a FRM record (valid Record ID, Form Number and Page Number fields) or does
not end with a summary record. In addition, the form record must contain
a numeric TIN that matches the TIN in the summary record.
12. “INVALID FORM TYPE FOR THIS EMS PROCESSING SITE” -- The FEPS will reject
the entire transmission if the letter code for the Site Designator in
column 75 of the TRANA record is anything other than the specified form
type for that processing site.
13. “INVALID FORM TYPE IN INNER ENVELOPE FOR THIS EMS PROCESSING SITE AT
RECORD nnnnnn” –- The FEPS will reject the entire transmission when the
FEPS is not processing for the ELF site that is in the Site Designator
in the Inner TRANA record. Applicable to State Acknowledgement
Transmissions Only.
14. “INVALID INNER ENVELOPE FORMAT AT RECORD nnnnnn” –- The FEPS will reject
the entire transmission if any of the following conditions are not met
for the contents of the inner envelopes:
a) each record begins with a 4 digit byte count = 0120

b) the byte count is followed by the 4 asterisk record sentinel
c) the record type is ACK or ACKR
d) the last character is a #, based on the byte count in the first
four digits. Applicable to State Acknowledgement Transmissions Only.
15. “INVALID INNER ENVELOPE PRODUCTION-TEST CODE. P=PRODUCTION, T=TEST AT
RECORD nnnnnn” -- The FEPS will reject the entire transmission if the
production test code field in the TRANA record does not equal P or T.
Applicable to State Acknowledgement Transmissions Only.

16. “INVALID INNER ENVELOPE TRANA (TRANB or RECAP): WRONG LENGTH OR

EMBEDDED # AT RECORD nnnnnn” -- If any of the following conditions
exist in an inner envelope:
a) TRANA record is not equal to 120 bytes in length or contains an
embedded pound sign.
b) TRANB record is not equal to 120 bytes in length or contains an
embedded pound sign.
c) RECAP record is not equal to 120 bytes in length or contains an
embedded pound sign. The FEPS shall generate an error ACK File.
17. “INVALID JULIAN DAY IN THE TRANA RECORD” -- The FEPS will reject the
entire transmission when the Julian day in columns 91-93 of the TRANA
record is more than two days prior to the actual receipt Julian day or
more than one day after the actual receipt Julian day. Not Applicable
to State Acknowledgement Transmissions.
18. “INVALID PROCESSING SITE DESIGNATOR. C=ANDOVER, E=AUSTIN" F=KANSAS CITY,
G=PHILADELPHIA, H=FRESNO” –- EMS will reject the entire transmission |
when the letter code for Site Designator in column 75 of the TRANA record
is not equal to one of the alphabetic codes, OR when the actual processing
site or alternate site code does not agree with the Site Designator in the
TRANA record.
19. “INVALID PRODUCTION-TEST CODE – P = PRODUCTION, T = TEST” –- EMS will |
reject the entire transmission when Test/Production indicator in column 117
of the TRANA record does not equal “T” or “P”.
20. “INVALID RECAP: WRONG LENGTH OR EMBEDDED #" –- EMS will reject the |
entire transmission when the byte count of the last record is not equal
to 120 and the terminus character (#) agrees with the byte count.
21. “INVALID RECORD FORMAT IN RECORD NUMBER XXX” -- EMS will reject the |
entire transmission when the number of bytes in a record that the Trading
Partner indicates does not equal the number counted by the FEPS, starting
with the TRANA record. The byte count begins with the 4-digit byte count
followed by the 4 asterisks (****) in the record sentinel, the data,
followed by the record terminus.
22. “INVALID T/P MODE FOR PROCESSING SITE DESIGNATOR”-- EMS will reject |
the entire transmission if a transmission is received and the Test/Production
(T/P) indicator within the transmission does not match the processing modes
allowed for the site, the transmission will be rejected.
23. “INVALID TAX RETURN FORMAT BEGINNING AT RECORD n” -- EMS will reject |
the entire transmission Error Ack message after the first occurrence of this
validation error. For return transmissions, the FEPS will validate that every
return begins with a tax return record (valid Record ID, Return type and Page
number fields) and ends with a summary record. In addition, the tax return
record must contain a numeric TIN that matches the TIN in the summary record.
If an error is encountered, no further validation will take place after this
first error is encountered.
24. “INVALID TOTAL ACK KEY COUNT IN ACK FOR ETIN NNNNN” -- EMS will reject |
the entire transmission if the number of Total Ack Key records in an “inner
envelope”, does not match the number in Field 0030 of an “inner envelope”
RECAP record. Applicable to State Acknowledgement Transmissions Only.

25. “INVALID TOTAL ACKR COUNT IN INNER ENVELOPE RECAP AT RECORD nnnnnn.” –- EMS |
will reject the entire transmission if the number of “ACKR” records in
an “inner envelope”, does not match the number in Field 0100 of an “inner
envelope” RECAP record. Applicable to State Acknowledgement Transmissions
Only.
26. “INVALID TOTAL FORM COUNT IN RECAP” -- EMS will reject the entire |
transmission and generate an Error ACK file with the message if the number
of ETD forms counted does not match the Total Form Count in columns 29-34
of the RECAP record.
27. “INVALID TOTAL RETURN COUNT IN RECAP RECORD” -- EMS will reject the |
entire transmission and generate this Error ACK message when the number
of tax returns counted does not match the Total Return Count in columns
29-34 of the RECAP record.
28. “INVALID TRANA: WRONG LENGTH OR EMBEDDED #” -- EMS will reject the |
entire transmission when the byte count of the first record is less than
120 and the end-of-record indicator (#) agrees with the byte count.
29. “INVALID TRANB: WRONG LENGTH OR EMBEDDED #" -- EMS will reject the |
entire transmission when the byte count of the second record is less
than 120 and the terminus character (#) agrees with the byte count.
30. “INVALID TRANSMISSION TYPE CODE” -- EMS will reject the entire |
transmission when the Trading Partner’s transmission type code specified
in column 118 of the TRANA record is not valid. Valid codes must equal
one of the following codes:
“ ” (blank) = regular 1040 Electronic Filing

“D” = ETD
“N” = ETD Online
“O” = Online Filing
“Z” = State Acknowledgement
31. "THE ETIN CORRESPONDING TO THE EMS LOGIN ID AND THE ETIN IN THE TRANA RECORD
WERE DIFFERENT" -- EMS will reject the entire transmission when the ETIN |
in columns 84-88 of the TRANA record does not match the login ETIN.
32. “MULTIPLE INNER ENVELOPE TRANA/TRANB RECORDS DETECTED AT RECORD
nnnnnn” –- EMS will reject the entire transmission if more than |
one TRANA record or TRANB record exists in the same inner envelope.
33. “MULTIPLE TRANA/TRANB RECORDS DETECTED" -- EMS will reject the |

entire transmission when multiple TRANA or TRANB or RECAP records
are found within a file. Not Applicable to State Acknowledgement
Transmissions.
34. “NO ACKNOWLEDGEMENTS WITHIN THE TRANSMISSION” -- EMS will |
reject the entire transmission if the number of inner envelope
counted is zero (0), a communications error ack will be generated
and returned to the State transmitter. Applicable to State
35. “NO FORMS WITHIN THE TRANSMISSION” -- EMS will reject the |
entire transmission when there are no ETD forms within a transmission.

36. “NO INNER ENVELOPE TRANA RECORD RECEIVED AT RECORD nnnn” –- EMS |
will reject the entire transmission if the first record in the inner
envelope is not a correctly formatted TRANA record as follows:
a) byte count and end of record indicator(#) do not agree or
b) record sentinel **** is not present or
c) TRANA is not in columns 9-14 or
d) byte count is > 120 characters or is not numeric or
e) CR or LF imbedded within the record.
37. “NO INNER ENVELOPE TRANB RECORD RECEIVED AT RECORD nnnn” -- If the second
record in the inner envelope is not a correctly formatted TRANB record as
follows:
a) byte count and end of record indicator(#) do not agree or
b) record sentinel **** is not present or
c) TRANB is not in columns 9-14 or
d) byte count is > 120 characters or is not numeric or
e) CR or LF imbedded within the record.
38. "NO RECAP RECORD RECEIVED; POSSIBLY DUE TO A LINE PROBLEM” – EMS will |
reject the entire transmission when the last record byte count and the
end-of-record indicator (#) do not agree, or record sentinel (****) is not
present, or “RECAP” is not in columns 9-14, or byte count is > 120 characters
or is not numeric, or <CR> or <LF> is embedded within the record.
39. “NO RETURNS WITHIN THE TRANSMISSION” -- EMS will reject the entire |
transmission when there are no returns within a transmission.
40. “NO TRANA RECORD RECEIVED" -- EMS will reject the transmission when |
the first record byte count and end-of-record indicator (#) do not agree,
or record sentinel (****) is not present, or “TRANA” is not in columns 9-14,
or byte count is >120 characters or is not numeric, or <CR> or <LF> is
imbedded within the record.
41. "NO TRANB RECORD RECEIVED" -- EMS will reject the entire transmission |
when the second record byte count and end-of-record indicator (#)do not agree,
or record sentinel (****) is not present, or “TRANB“ is not in columns 9-14,
or byte count is >120 characters or is not numeric, or <CR> or <LF> is
imbedded within the record.
42. “NON-MATCHING ETIN IN INNER ENVELOPE RECAP AT RECORD nnnnnn" -- EMS |
will reject the entire transmission if an inner RECAP record is detected
with an ETIN that does not match the ETIN in the inner envelope TRANA
record. Applicable to State Acknowledgement Transmissions Only.

43. “PRODUCTION-TEST CODE IN TRANA RECORD DOES NOT MATCH PROFILE” --- EMS |
will reject the entire transmission when the Production/Test indicator in
column 117 of the TRANA record does not match the production/test mode in
the Trading Partner profile. Not applicable to inner TRANA of State
Acknowledgement Transmission.
44. “RECORD n <record-id> NOT IMMEDIATELY PRECEDED BY SUM RECORD” – EMS will |
reject the entire transmission when the SUM record is missing. “n” stands |
for the number of the record being processed when the error is discovered |
and “record-id” stands for the value of the Record ID Field of record n, |
e.g., RECAP.
45. “RECORD n <record-id> NOT IMMEDIATELY PRECEDED BY SUMETD RECORD” – EMS will |
reject the entire transmission when the SUMETD record is missing. “n” stands |
for the number of the record being processed when the error is discovered and |
“record-id” stands for the value of the Record ID Field of record n, e.g., |
RECAP.
46. “THE T/P INDICATOR FOR INNER ENVELOPE AT RECORD nnnnnn MUST BE T for |
TEST” –- EMS will reject the entire transmission when the state transmitter |
is in test mode, if the T/P indicator (Field 0160) of an ‘inner envelope’
TRANA record is not 'T'. Applicable to State Acknowledgement Transmissions
Only.
47. “TRANSMITTER NOT VALID FOR TRANSMISSION TYPE” --- EMS will reject the |
entire transmission when the Trading Partner profile in the TPDB does not
allow the Transmission Type specified in column 118 of the TRANA record.


ACRONYM LIST
ACK Acknowledgment
AES Advanced Encryption Standard
DCN Declaration Control Number
DES Data Encryption Standard
DNS Domain Name Service
EFS Electronic Filing System
EIN Employer Identification Number
EMS Electronic Management System
ETA Electronic Tax Administration
ETIN Electronic Transmitter Identification Number
FIPS Federal Information Processing Standard

FTP File Transfer Protocol
GTX Global Transaction Key
HTML Hypertext Markup Language
IP Internet Protocol
IPsec Internet Protocol Security
IRS Internal Revenue Service
ISDN Integrated Services Digital Network
ISP Internet Service Provider
LF Line Feed
MeF Modernized E-File
NAK Negative Acknowledgment (or error acknowledgment)

NIST National Institute of Standards and Technology
OS Operating System
PIN Personal Identification Number

PY Processing Year
RC4 Rivest Cipher 4
SRS State Retrieval Subsystem

SSL Secure Sockets Layer


SECTION 2 – TRANSMISSION FILE FORMAT
.01 General Description
1. All transmission data must be in ASCII format. No binary fields

may be transmitted.
2. A transmission session will normally consist of three parts:
a. First, the communications link must be established using acceptable
protocol.
b. Next, the transmitter will receive the Acknowledgement transmission
containing information about the previous transmission session, if an
Acknowledgement file exists.
c. Then, the return record transmission may commence. The return

record transmission will consist of 1) a series of logical records,
beginning with the TRANA record, 2) some number of logical return
records, and 3) a RECAP Record.
3. All return records must be in ascending order by Declaration Control
Number (DCN) and Return Sequence Number (RSN).
4. Two four-byte fields (the Record Control Information) must precede each
record within a transmission. The first four-byte field is a record Byte
Count that will contain a count of the number of bytes within the logical
record including the four bytes for the counter itself, four bytes for
the Start of Record Sentinel (****), and one byte for the Record Terminus
Character (#). The second four-byte field will be the Start of Record
Sentinel, which must be
four asterisks (****).
5. Every record must have the Record Terminus Character (#) as its last
significant byte.
Note: Provisions have been made to allow for non-significant padding to
exist following the Record Terminus Character, i.e., CR or LF may be
added after the Record Terminus Character to fill up a physical block
size. This is permitted to accommodate all the different computer
systems being used to transmit data.
6. The first records on a transmitted file, the TRANA and TRANB Records,
contain information regarding the transmitter and file format. The tax
return records should follow these records.

.01 General Description continued
7. The end of the logical transmission is signaled by the literal "RECAP".

It is followed by the RECAP Record data and ends with the Record Terminus
Character (#).
8. The TRANA, TRANB and RECAP records are fixed-length records of 120 bytes
each. Any non-significant field should be blank-filled.
9. A tax return will consist of a variable number of fixed length or
variable length records. The size and format of the logical record for
each page of each schedule, form, etc., are specified in Part II Record
Layouts. See Section 2 for file formats.
10. Each logical record should contain all data fields pertaining to one
printed page of an official schedule or form, including the Form Payment,
Authentication, Preparer Note, Election Explanation and Regulatory Explanation
records, or to a line of a Statement Record. Therefore, the logical record
contains an entire schedule or form, or a logical part (i.e., PG01 or PG02)
of a schedule or form, or line of a Statement Record. See Section 8 for
Statement Record information.
11. Each complete tax return must consist of all logical records pertaining to
it in the following sequence:
Form 1040/1040A/1040EZ Page 1
Form 1040/1040A Page 2
Schedules in alphabetical order or in Attachment Sequence Number
order as preprinted on the official IRS form
Forms in numerical order or in Attachment Sequence Number order as
preprinted on the official IRS form
(Forms W-2, W-2G, and 1099-R should precede other forms, and
Form Payment should follow other forms)
Authentication Record
Statement Records
Preparer Notes
Election Explanations
Regulatory Explanations
State Records
Summary Record
12. Schedule, Form, Statement, Preparer Note, Election Explanation and

Regulatory Records can contain additional sequential Page Records if
the record consists of more than one printed page. (Pages are only
numbered within a schedule, form, or statement record, not across the
return). All records must appear in the order above with the proper
control information. The counts of the schedules and forms must match
the counts in the Summary Record or the return will be rejected.
13. The file should be unlabeled (no standard header or trailer records).
14. Each file must contain only complete returns.

.01 General Description continued
15. The page should not be generated if there are no entries on a page
record of a schedule or form. A blank page (Record ID Group only)
will cause the return to be rejected, except in cases where multiple
forms require that one page be present when the other page is present.
16. The first logical record of a tax return (i.e., Page 1 of the
Form 1040/1040A/1040EZ) will contain the Record Control Information
and Tax Return Record Identification (ID) Group, followed by the
Return Sequence Number (RSN) and the Declaration Control Number (DCN).
The Record ID Group includes the Record ID, Return Type, Page Number,
Taxpayer Identification Number, and Tax Period.
a. The Return Sequence Number (RSN) is a unique 16-digit number assigned
by the transmitter to each return within a return transmission. The
RSN includes the transmitter's Electronic Transmitter Identification
Number (ETIN). The RSN consists of the following fields:
(1) Electronic Transmitter Identification Number (ETIN) of the
transmitter (5 numeric characters)
(2) Transmitter Use Field, the value of which is determined by
the transmitting electronic filer (2 numeric characters)
(3) Julian Day of Transmission (3 numeric characters)
(4) Transmission Sequence Number for the given Julian Day
(2 numeric characters (00-99))
(5) Sequence Number assigned to the return (4 numeric
characters (0000-9999)
b. The DCN is a 14-digit number assigned by the electronic filer to

each return within a return transmission. The DCN must contain
the Electronic Filer Identification Number (EFIN) of the electronic
filer that originated the electronic submission of the return, even
if the transmitter assigns the DCN as a service to the electronic
return preparer. The DCN consists of the following fields:
(1) Always "00" (2 numeric characters)
(2) Electronic Filer Identification Number (EFIN) of the
electronic filer (6 numeric characters)
(3) Batch Number (3 numeric characters (000-999))
(4) Serial Number (2 numeric characters (00-99))
(5) Year Digit (1 numeric character)
NOTE: When using variable format, begin bracketing field numbers
on Page 1 of the tax return beginning with the RSN [0007].

.02 Fixed and Variable Length Options
There are two options available for transmitting logical tax return
records: fixed length (fixed format) and variable length (variable
format). (The Transmitter Records TRANA, TRANB, and RECAP Record are
not tax return records.)
See Section 5 for requirements related to specific field descriptions
and types of characters.
1. Fixed Length Option (Fixed Format)
The fixed length option requires the complete tax return to be

transmitted exactly as defined in Part II Record Layouts. All
fields must be present. If a field contains no data, it must be
blank-filled or zero-filled. An "F" in the Record Type (SEQ 0100)
of the TRANS Record A (TRANA) indicates fixed-length option.
When the fixed length option is used, the following data field
conventions must be followed:
a. Alphanumeric Fields - Fixed Format
(1) Left-justify the field with trailing blanks.

(2) When a "literal" is included in the field description,
enter the literal value, left-justified, exactly as specified
in Part II Record Layouts. Trailing blanks must be entered.
NOTE: The trailing blanks are not shown in the Record Layouts.
b. Numeric Fields - Fixed Format
(1) Unsigned numeric fields: Right-justify with leading zeros.
(2) Signed numeric fields (money amounts): Right-justify with

leading zeros, reserving the right-most position for the
Sign. A blank (“ “) indicates a gain and a minus sign (“-“)
indicates a loss.
(3) Signed numeric fields that can also contain literal values:
Enter signed numeric fields as described above. When entering
a literal value, left-justify and blank-fill the field.
a. Preparer Note, Election Explanation and Regulatory Explanation

Records
If less than 4,000 characters of data is present for one of

these records, it is permissible to enter the Terminus Character
immediately following the last significant character when filing
in fixed format. If you choose to do this, be sure to adjust the
byte count accordingly.

.02 Fixed and Variable Length Options continued
2. Variable Length Option (Variable Format)
The variable length option provides for the transmission of only

control information, including the record ID group, significant
data fields, and significant data within individual fields.
Indicate the variable length option by entering a "V" in the
Record Type (SEQ 0100) of the TRANS Record A (TRANA).
When the variable length option is used, the following data field
conventions must be followed:
a. Alphanumeric Fields - Variable Format
(1) Left-justify data in the field. Do not enter leading
blanks. Trailing blanks are dropped.
(2) When a "literal" is included in the field description, enter
the literal value, left-justified, exactly as specified in
Part II Record Layouts. Only the value of the literal
(including embedded blanks) must be entered. Trailing
blanks are dropped.
b. Numeric Fields - Variable Format
(1) Unsigned numeric fields: In most cases, leading zeros may

be dropped.
Leading zeros cannot be dropped from the following:

Date fields, Ratio (percentage) fields, Business Code
field of Schedules C/C-EZ; Agricultural Activity Code field
of Schedule F; Two-digit value of the Post of Duty field of
Forms 2555/2555EZ; "Type of Use" fields of Form 4136.
(2) Signed numeric fields (money amounts): Leading zeros are

dropped. For a positive value, the trailing blank that
indicates a gain is dropped. For a negative value in a
field that can contain either a gain or a loss, the minus
sign (“-“) must be entered in the last position of the
signed numeric field.
(3) Signed numeric fields that can also contain literal values:
Enter signed numeric fields as described above. When entering
a literal value, left-justify the field; it is not necessary
to enter trailing blanks.

c. Tax Form, Schedule, and Form Records - Variable Format

When transmitting in variable format, each Tax Form (Form
1040/1040A/1040EZ), Schedule, and Form Record will begin with
the Record Control Information (Byte Count and Start of Record
Sentinel fields) in the same fixed format shown in the record
layouts. The Record Control Information is followed by the Record
ID Group. Following the Record ID Group are the data fields. Each
data field is preceded by the applicable Field Sequence Number,
which is enclosed by square bracket field delimiters, “[“and“]”
The Field Sequence Number is a 4-position number. However, it is
permissible to drop the first zero when bracketing the field
sequence number. A minimum of three positions must be present.
For example, you can use [0010] of [010] for Primary SSN of Page 1
of the Tax Return record. The Record Terminus Character (#) follows
the last data field in the record.
Example:
nnnn****RECORD ID GROUP [1st field sequence number]DATA…[next
field sequence number]DATA...# ("nnnn" is the record byte count)
NOTE: THE FOLLOWING THREE CHARACTERS "[" , "]", and "#" ARE
RESERVED AS DELIMITERS AND CANNOT APPEAR AS DATA CHARACTERS.
See Section 5 for information about types of characters in
electronically filed returns.
d. Preparer Note, Election Explanation and Regulatory Explanation
Records
If fewer than 4000 characters of data are present for one of
these records, the terminus character can be entered immediately
following the last significant character.
e. State Records - Variable Format
See Section 12 for file format specifications for Federal/State
Electronic Filing.
f. Statement and Summary Records - Variable Format
All data fields of the Statement and Summary Records must be
formatted as fixed length fields. If a field contains no data,
it must be blank-filled or zero-filled, as appropriate.
When transmitting in variable format, each Statement and Summary
Record will begin with the Record Control Information (Byte Count
and Start of Record Sentinel fields) in the same fixed format shown
in the Part II Record Layouts. This is followed by the Record ID
Group, the data fields formatted as fixed length fields, and the
Record Terminus Character (#).
See Section 8 for Statement Record information.

3. Examples of Fixed and Variable Formats
a. Tax Form Record (Form 1040) - Variable Format

---------1--------2--------3-------4-------5----------6
0444****RET 1040 PG01 111001111 200012 [007]509280136201
0001[008]00510070001003[010]111001111[030]111002222[050]DIV
E[060]DEEPE C<DIVER[080]3333 QUACK BLVD[083]SEAPORT[087]CA[
095]90012[110]X[130]3[140]CORAL DIVER[160]X[167]1[360]01[37
5]20302[600]20302[750]20302#0176****RET 1040 PG02 111001
111 200012 [770]20302[789]2500[800]17802[810]1950[820]15852
[1030]2511[1130]2511[1160]4401[1250]4401[1260]1890[1270]129
0[1280]600[1323]SWIMMER#
b. Tax Form Record (Form 1040EZ) - Variable Format
---------1--------2--------3-------4-------5----------6
0263****RET 1040Z PG01 111001111 200012 [007]509280136201
0001[008] 00510070001003[010]111001111[030]111002222[050]DIV
E[060]DEEPE C<DIVER[080]3333 QUACK BLVD[083]SEAPORT[087]CA[
095]90012[110]X[375]20302[750]20302[820]15852[1160]4401[126
0]1890[1270]1290[1280]600[1323]SWIMMER#
c. Schedule Record - Fixed Format
---------1--------2--------3-------4-------5----------6
0308****SCH CZ1040 PG01 111001111 0000001DEEP C DIVERbbbbb
bbbbbbbbbbbbbbbbbb111001111BAKERYbbbbbbbbbbbbbb000612FLOWER
BAKERYbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb987654321555 BOTANIC
AL BLVDbbbbbbbbbbbbbbbbbGARDEN CITY NJ 07011bbbbbbbbbbX0000
0012000 00000002000 00000010000 12121996001000000000000000X
X X X #
d. Schedule Record - Variable Format
---------1--------2--------3-------4-------5----------6
0183****SCH A1040 PG01 222002222 0000001[090]2900[100]797
[130]PERSONAL PROPERTY[135]800[140]800[150]4497[160]14000[2
90]1000[350]400[360]14000[380]3500[395]600[410]4100[520]229
97#
e. Form Record - Fixed Format
---------1--------2--------3-------4-------5----------6
0118****FRM 3903 PG01 111001111 0000001bbbbbbbbbbbbb0000
0010000 00000000000 00000010000 00000006000 00000004000 #
f. Form Record - Variable Format
---------1--------2------3-------4--------5----------6
0082****FRM 3903 PG01 222002222 0000001[040]10000[044]10
000[052]6000[180]4000#

3. Examples of Fixed and Variable Formats continued
g. STCGL/LTCGL – Variable Format

Form 1040 return with a 1040 Schedule D form and 2 occurrences of
Form 8865 with the first 3 pages. (Maximum STCGL = 15,000 per this
example. Maximum LTCGL = 15,000 per this example.)
1234567891123456789212345678931234567894123456789512345678961234567897123456
0 0 0 0 0 0 0
0250****RET 1040 PG01 007018865 200212 [0007]…..
0173****RET 1040 PG02 007018865 200212 [0770]25000…..
0253****FRM W-2 PG01 007018865 0000001[0040]871234567…..
0117****STCGL SCH DPG01 007018865 00000010000001ANY COMPANY
123100000000100+00000000390+00000003450+#
0117****STCGL SCH DPG01 007018865 00000010000002
123100000000100+00000000090+00000000450-#
0117****STCGL SCH DPG01 007018865 00000010000003ONLY COMPANY
123100000000100+00000000090+00000000060+#
“ “ “ “ “ “
0175****SCH D1040 PG01 007018865 0000001[0020]STCGL……
0117****STCGL 8865 PG01 007018865 00000010000001 200201012002
123100000000100+00000000090+00000000070+#
0117****STCGL 8865 PG01 007018865 00000010000002 200201012002
123100000000100+00000000090+00000000010+#
“ “ “ “ “ “
0129****LTCGL 8865 PG01 007018865 00000010000001 200201012002
123100000000050+00000000040+00000000010+ #
“ “ “ “ “ “
0129****LTCGL 8865 PG01 007018865 00000010004973 200201012002
123100000000050+00000000040+00000000010+ #
0129****LTCGL 8865 PG01 007018865 00000010004974 200201012002
123100000000050+00000000040+00000000010+ #
“ “ “ “ “ “
0098****FRM 8865 PG01 007018865 0000001[0006]200201……
0095****FRM 8865 PG02 007018865 0000001[1040]X…..
0129****FRM 8865 PG03 007018865 0000001[2480]STCGL[2490]20011015[2500]200
11031[2510]500[2520]200[2530]300[2750]300[2760]LTCGL#
0117****STCGL 8865 PG01 007018865 00000020000001 200201012002
123100000000100+00000000090+00000000070+#
0117****STCGL 8865 PG01 007018865 00000020000002 200201012002
123100000000100+00000000090+00000000010+#
“ “ “ “ “ “
0129****LTCGL 8865 PG01 007018865 00000020000001 200201012002
123100000000050+00000000040+00000000010+ #
0129****LTCGL 8865 PG01 007018865 00000020000002 200201012002
123100000000050+00000000040+00000000010+ #
“ “ “ “ “ “
0098****FRM 8865 PG01 007018865 0000002[0006]200201…..
0095****FRM 8865 PG02 007018865 0000002[1040]X…..
0129****FRM 8865 PG03 007018865 0000002[2480]STCGL[2490]20011015[2500]200
11031[2510]500[2520]200[2530]300[2750]300[2760]LTCGL#
0244****SUM 007018865 ANY CO
169999 0100230100000000000000000040000000000006543078690000000999.27.3
0.277 12345678
#

SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT
.01 Acknowledgement File Components
1. Every transmission will be acknowledged by the return of an Acknowledgement

File (ACK File) to the transmitter. The Acknowledgement File will be
available from the IRS service center to the transmitter within two workdays
from the original transmission. The Acknowledgement File must be retrieved
before sending a return file transmission.
2. If the entire transmission is rejected by the Unisys programs, the ACK File
will contain the following:
a. The original transmitter records (TRANA and TRANB).
b. One ACK Record Set consisting of an ACK Key Record with a "T" in
the Acceptance Code field and one ACK Error Record containing a maximum
of 15 transmission reject errors related to this transmission.
c. The Acknowledgement Recap Record (ACK Recap Record) with Fields 0070
through 0120 zero-filled.
3. If the transmission is accepted, the ACK File will contain the following:
a. The original TRANA and TRANB sent by the transmitter with Field 0180
of the TRANA record updated with an IRS entry indicating the
(Front-End Processing Subsystem/Central Processing Unit) FEPS/CPU
Designator.
b. Next, an Acknowledgement Record (ACK Record Set) is sent for each
recognizable return transmitted.
c. Next, the Acknowledgement Recap Record (ACK Recap Record), which is
the original RECAP Record updated with counts of the Total Accepted
Returns, Total Duplicated Returns, Total Rejected Returns, Total
Duplicated EFT, IRS Computed EFT Count, and IRS Computed Return Count.
d. And finally, the FEPS-generated Acknowledgement File Name containing
the GTX Key (Field 0140 in the ACK Recap Record).
4. The Acknowledgement of an individual return is the ACK Record Set. An
ACK Record Set consists of one ACK Key Record for an accepted return,
or one ACK Key Record followed by up to 96 ACK Error Records for a
rejected return.
a. The ACK Key Record contains information to identify the return it
represents, plus a field to indicate how many (if any) ACK Error
Records follow. See Section 3.02.1 for the values of the Acceptance
Code field of the ACK Key Record and Section 12.08 for the State
Packet Acknowledgement format.
b. If present, each ACK Error Record will contain data defining the
Error Form Record Type, Error Form Record Number, the Error
Form Occurrence for multiple occurrences of schedules or forms,
the Error Field Sequence Number, and the Error Reject Code
describing the specific error encountered.

.01 Acknowledgement File Components continued
5. An "A" in the Acceptance Code field of an ACK Key Record indicates

that the associated tax return has been accepted as a filed tax
return and will be processed in the same manner as a return originally
submitted on a paper document. This does not imply that the return
will pass all IRS validity checks or post to the IRS Master File
without delays.
6. The "D" in the Acceptance Code field of an ACK Key Record indicates that
the associated tax return has been identified as a duplicate return, i.e.,
a tax return record had previously been transmitted and accepted for that
Social Security Number.
7. The "R" in the Acceptance Code field of an ACK Key Record indicates
that the associated tax return has been rejected due to a fatal error
involving the return format, internal consistency, or data errors in a
key field. The error(s) must be corrected and the return resubmitted
to the IRS to be considered a filed tax return.
8. The “T” in the Acceptance Code field of an ACK Key Record indicates
that the entire transmission has been rejected.
9. The “D” in the Duplicate Code field of an ACK Key Record indicates that
the DCN is a duplicate or zero.
10. The “P” in the Duplicate Code of an ACK Key Record indicates that the
Primary SSN is a duplicate or zero.
11. The “S” in the Duplicate Code of an ACK Key Record indicates that the
Spouse SSN is a duplicate or zero.
12. The “B” in the Debt Code of the ACK Key Record indicates that a debt
was found on both the FMS and IRS files for this return.
13. The “F” in the Debt Code of the ACK Key Record indicates that a debt
was found on the FMS File for this return.
14. An “I” in the Debt Code of the ACK Key Record indicates that a debt
was found on the IRS File for this return.
15. The “N in the Debt Code of the ACK Key Record indicates that no debt
was found on either the FMS or IRS Files.
16. The “9” in the PIN Presence Indicator field means that no PIN is present
on the return. Form 8453 or Form 8453-OL is required.
17. The “1” in the PIN Presence Indicator field means that taxpayer PIN is
present and was entered using the Practitioner PIN method.
18. The “2” in the PIN Presence Indicator field means that taxpayer PIN is
present and was entered using the Self-Select PIN method by
Practitioner.
19. The “3” in the PIN Presence Indicator field means that taxpayer PIN
is present and was entered using the Self-Select PIN method by
Online.

.01 Acknowledgement File Components continued
20. The “4” in the PIN Presence Indicator field means that a State-Only
return was filed.
NOTE: Taxpayer PIN cannot be used with State-Only returns and
Form 8453 or 8453-OL is NOT required.
21. A “(blank)” in the PIN Presence Indicator means that a return with
a PIN was rejected.
22. The “R” in the Reserved IP Address Code field of the ACK Key Record
indicates that a reserved IP address is present for this return.
23. Up to 96 ACK Error Record(s) may be furnished to the electronic filer,
one for each four-position Error Reject Code. Filers should use these
Error Reject Codes to determine the source of the error causing the
return (or transmission) to be rejected. If more than the maximum
number of reject conditions are identified, the last reject code will
be "0999".
24. The Error Reject Codes and references to validation criteria related
to the error conditions are listed in Attachment 1. Filers should
use this information to resolve reject conditions. When a condition
cannot be resolved with the information provided, the filer should
contact the Electronic Filing Unit at the applicable submission
processing center for assistance.
-|
-|
25. The “E” in the Acceptance Code field of an ACK Key Record indicates that
this return has rejected previously with either ERC 501 and/or 504 and that
this subsequent submission still has some invalid data. A math notice error
will be sent to the taxpayer advising of any changes made to the return as
a result of this exception processing. This returns will be processed
in 4 to 6 weeks from the date of acceptance. DO NOT RESUBMIT THE TAX
RETURN or FILE ON PAPER.


.02 Acknowledgement File Record Layouts
1. ACK KEY Record - Acknowledgement File Key Record

Field Identification Form Length Field Description
No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120"
Start of Record Sentinel 4 Value "****"
0000 Record ID 6 Value "ACKbbb"
0005 Reserved IP Address Code 1 “R” = Reserved
or Blank
0015 Filler 1 Blank

0020 Taxpayer 9 N
Identification (Primary SSN)
Number
0030 Return Sequence 16 Numeric ETIN (5),

Number Transmitter's Use
Code (2),
Julian Day (3),
Trans Seq Num (2),
Seq Num for Return(4)
0040 Expected Refund or 12 Refund or Balance Due
Balance Due from Applicable Return
0050 Acceptance Code 1 "A" = Accepted
"R" = Rejected
"D" = Duplicated Return
"T" = Transmission
Rejected
"E" = Exception Processing
0060 Duplicate Code 3 "D" = Duplicate DCN or
zero
"P" = Duplicate Primary
SSN or zero
"S" = Duplicate Spouse
SSN or zero

.02 Acknowledgement File Record Layouts
1. ACK KEY Record - Acknowledgement File Key Record continued

No. Ref.
----- -------------- ---- ------ -----------------
0065 PIN Presence Indicator 1 “9” = No PIN Present

(F8453 or 8453-OL
Required)
“1” = Practitioner PIN
“2” = Self-Select PIN
by Practitioner
Used
Online Used
“4” = State-Only
PIN,
F8453/8453-OL
is NOT Required
Blank = Rejected Return
0070 EFT Code 1 Blank
0080 Date Accepted 8 DT
Format = YYYYMMDD
0090 Return DCN 14 N
0100 Number of Error 2 N
Records Range 00-96
0110 FOUO RET SEQ NUM 12 Reserved
0112 State DD Ind 1 Reserved

0115 Payment Acknowledgement 15 "PYMNT RQST RVCD" or
Literal blank
0117 Date of Birth Validity 1 "0" = DOB Validation
Code Not Required
"1" = All DOB(s) Valid
"2" = Primary DOB Mismatch
"3" = Spouse DOB Mismatch
"4" = Both DOB(s) Mismatch
0118 Filler 2 blank
0119 State-Only Code 2 “SO”
0120 Debt Code 1 "N" = None
"I" = IRS Debt
"F" = FMS Debt
"B" = IRS and FMS debt
or blank
0130 State Packet Code 2 blank or valid state
code
Record Terminus Character 1 Value "#"

.02 Acknowledgement File Record Layouts continued
2. ACK ERR Record - Acknowledgement File Error Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120"

0000 Record ID 6 Value "ACKRbb"
0010 Taxpayer 9 N (Primary SSN)
Identification (Must match ACK Key
Number Record)
0020 Reserved 7 Blank
0030 Error Record 2 N, 01-96

Sequence Number
0040 Error Form Record ID 6 AN
0050 Error Form Record 6 AN
Type
0060 Error Form Page 5 "PG00b"
Number (page number is "00"
(zero) for all IMF ACK
ERR records)
0070 Error Form 7 N (0000001-0000050)
Occurrence
0080 Error Field 4 N
Sequence Number
0090 Error Reject Code 4 N
(nnnn)
(Refer to Attachment 1)
0100 Filler 55 blank

3. ACK ERR Record - Acknowledgement File Error Record

(For STCGL/LTCGL ONLY)

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120"
Number Record)
Sequence Number
0040 Error Form Record ID 6 STCGL, LTCGL
0050 Error Form Record 6 Sch D, 8865-1,

Type 8865-2, 8865-3,
8865-4, 8865-5
0060 Error Form Page 5 "PG00b"
Number (page number is 00"
(zero) for all IMF
ACK ERR records)
0070 Error Form 7 N (0000001-0005000)

Occurrence
0080 Error Field 4 N

Sequence Number

(nnnn)(Refer to
Attachment 1)

4. ACK RECAP Record - Acknowledgement File Recap Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120"

0000 Record ID 6 "RECAPb"
0010 Filler 8 Blank
0020 Total EFT Count 6 N
0030 Total Return Count 6 N, Range = (000001
999999)
0040 Electronic Transmitter 7 N (includes
Identification Transmitter's Use Code)
Number (ETIN)
0050 Julian Day of 3 N (Must be the same as
Transmission on the TRANA record)
0060 Transmission Sequence 2 N
0070 Total Accepted Returns 6 IRS USE ONLY
0075 Filler 6 IRS USE ONLY |
0080 Total Duplicated Returns 6 IRS USE ONLY

0090 Total Rejected Returns 6 IRS USE ONLY
0100 Total Duplicated EFT 6 IRS USE ONLY
0110 IRS Computed EFT Count 6 IRS USE ONLY
0120 IRS Computed Return Count 6 IRS USE ONLY
0130 Total State-Only Return Count 6 N Range = (000001

999999)
0135 Total Accepted State-Only Returns 6 N Range = (000001
999999)
0137 Filler 5 Blank
0140 Acknowledgement File Name 20 AN
(GTX Key)

4. ACK RECAP Record - Acknowledgement File Recap Record continued
NOTE: Fields 0000 and 0020-0060 are identical to those in the

original RECAP Record.
Fields 0110 and 0120 are computed by IRS.
Fields 0000 and 0020-0060 are identical to those in the
original RECAP Record.
Fields 0070, 0080, 0090, 0100, 0110, 0120, and 0140 are
computed by IRS.

.03 Examples of ACK Records
1. Example of Accepted Refund Return:
---------1---------2---------3---------4---------5---------6--------7--------8
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’SAGENTD200102
01199990003201AV729999bbbbbbbbbbbbbPbE#0120****TRANBb1234567893131bDEMOCRATbRDbb
bbbbbbbbbbbbbbbbbMEMPHISbTNbb38110bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#
0120****ACKbbbbb444444444199990003201069500000000365+A000Yb0201200100729999006941
000000000000680bbbbbbbbbbbbbbbbbbbbNbb#0120****RECAPbbbbbbbbb00007000067199990003
201000035000000000032000000000007000067bbbbbbbbbbbbbbbbbT20011125101553.0100#
2. Example of Rejected Refund Return:
---------1---------2---------3----------4--------5---------6--------7--------8
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER'SbAGENTD200102
01199990003201AV729999bbbbbbbbbbbbbbPbE#0120****TRANBb1234567893131bDEMOCRATbRDbb
bbbbbbbbbbbbbbbbbMEMPHISbTNbb38100bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#01
20****ACKbbbbb444444444199990003201069600000000326+R000bb020120010072999900695102
0000000000690bbbbbbbbbbbbbbbbbbbbbb#0120****ACKRbb444444444bbbbbbb01FRMbbb1116bbP
G00b000001400000030bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb#0120*
***ACKRbb444444444bbbbbbb02FRMbbb1116bbPG00b000000000000045bbbbbbbbbbbbbbbbbbbbbb
bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb#0120****RECAPbbbbbbbbb00000700006719999000320100
3. Example of Rejected Transmission:
---------1---------2---------3----------4--------5---------6--------7--------8
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER'SbAGENTD200102
01199990003201AV729999bbbbbbbbbbbbbPbA#0120****TRANBb1234567893131bDEMOCRATbRDbbb
bbbbbbbbbbbbbbbbMEMPHISbTNbb38100bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#012
0****ACKbbbbb0000000000000000000000000000000000000T000000000000000000000000000010
00000000000000000000000000000000000#0120****ACKRbb000000000bbbbbbbb84000000000000
0000000000000000000000000000000000000000000000000000000000000000000000000#0120***
*RECAPbbbbbbbbb000007000067199990003201000000000000000000000000000007000067bbbbbb
bbbbbbbbbbbT20010110200001.0100#
Note: If more than one transmission reject code is applicable, the additional
reject codes will be placed in Field 0100. The maximum number of 15
transmission reject codes can be present.
4. Example of Accepted Refund Return with State Packet Attached:
---------1---------2---------3---------4---------5---------6---------7---------8
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’SAGENTD200102
01199990003201AV729999bbbbbbbbbbbbbPbB#0120****TRANBb1234567893131bDEMOCRATbRDbbb
bbbbbbbbbbbbbbbbMEMPHISbTNbb38110bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#
0120****ACKbbbbb444444444199990003201069500000000365+A000Yb0201200100729999006941
000000000000680bbbbbbbbbbbbbbbbbbbbNSC#0120****RECAPbbbbbbbbb00007000067199990003

.04 How to Batch and Match Returns with Acknowledgement Files
1. File Names
The following information is provided to filers who may not be aware of
how to batch their returns and match them up later with Acknowledgement
Files. Because filers request to “re-hang” Acknowledgement Files so
frequently, it may be that their software is not reading and storing
properly the ACK File Name(s) that appear within the ACK File Transmission.
The ACK File Name is generated by the Front-End Processing Subsystem
(FEPS) as a 20 byte GTX Key and passed onto the UNISYS with the return
file. After UNISYS processing, this ACK File Name is returned with the
ACK file in the RECAP record. When the ACK file is returned to the
Transmitter, it is renamed to a DOS 8.3 byte format called the ACK
Reference File Name with an extension. The name contains the same
month and day from the GTX Key, a 4 digit sequence number assigned by
the FEPS for that transmission, followed by the extension. See
Figure 34 for an explanation of the extension.
How to Batch Returns
Returns are to be transmitted, using the following specifications

from the latest version of the Electronic Return File Specifications
and Record Layouts.
a. In Part II, Section 1, the record layout for the TRANA, the first
record in any transmission, indicates where the return file batch
information is to be entered.
b. In Field 0060, the 5 digit ELECTRONIC TRANSMITTER IDENTIFICATION

NUMBER (ETIN) assigned by the IRS, is entered. This is followed
by TRANSMITTER’S USE CODE, 2 digits of the transmitter’s choice
to specify the type of returns (some transmitters use this field
to identify which office or branch it belongs to or if it is a
RAL return, etc.). It can also be left blank or zero filled.
c. In Field 0070, the 3 digit JULIAN DAY (001-365) follows.
Field 0080 is composed of 2 digit TRANSMISSION SEQUENCE NO (00-99)
for the above Julian Day.
d. In Part II, Section 2, the record layout for the TAX RETURN RECORD
for page 1 of either the Form 1040, 1040A, or 1040EZ, indicates
where the RETURN SEQUENCE NUMBER is entered, which is used for each
return within the batch identified in the TRANA record above.
e. Field 0007, the 16 digit RETURN SEQUENCE NUMBER (RSN), is composed
of the following sub-fields:
a. ETIN of Transmitter 5n = Field 0060 of the TRANA
b. TRANSMITTER’S USE FIELD 2n = Field 0060 of the TRANA
c. JULIAN DAY
OF TRANSMISSION 3n = Field 0070 of the TRANA
d. TRANSMISSION SEQUENCE NUMBER 2n = Field 0080 of the TRANA
(00-99)
e. SEQUENCE NO. OF EACH RETURN 4n = 0000-9999
NOTE: Dedicated leased line filers can file a maximum of 10,000 returns.

.04 How to Batch and Match Returns with Acknowledgement Files continued
f. In Field 0008, the 14 digit DECLARATION CONTROL NUMBER (DCN), that

is also used on the corresponding Form 8453 signature document, is
composed of the following sub-fields:
a. Always 00 2n = 00
b. EFIN of ERO 6n = (Assigned to ERO by IRS)
c. Batch Number of EROs returns 3n = 000-999
d. Serial Number of return in batch 2n = 00-99
e. Year 1n = (ending digit of tax year)
g. In Part II, the record layout appears for the RECAP record, which
ends a transmission.
h. Field 0040, the ETIN and TRANSMITTER’S USE CODE must equal the
same one in Field 0060 of the TRANA.
i. In Field 0050, the JULIAN DAY must equal the JULIAN DAY in
Field 0070 of the TRANA.
j. In Field 0060, the TRANSMISSION SEQUENCE NUMBER must equal Field 0080
of the TRANA.
2. Assignment of File Name by FEPS
a. After transmitting a file, the system indicates that it was

successfully received with the message: “Transmission file has
been received with the following GTX Key:
Syyymmddhhmmss.xxxx mmddnnnn
The Global Transaction (GTX) key is a series of unique numbers
identifying the system that received it and day/time information.
After the GTX key, the system generates a unique file name for the
transmission that will be used as part of the Acknowledgement
Reference File Name returned to the transmitter. The GTX Key is
placed in field 0140 of the Acknowledgement File ACK RECAP Record.
Transmissions and Acknowledgements can be matched using the 20
character GTX Key, the ETIN, and/or the ACK Reference File Name.
b. The Acknowledgement Reference File Name consists of the 4-digit
numerical representation of the transmission month and day (MMDD)
followed by a 4-digit sequence number for the transmissions
received to date for that transmitter (0000-9999). The
Acknowledgement Reference File Name will be part of the file name
returned to the transmitter.
See Appendix A for more information on the Ack File Reference Name.
CAUTION: After receiving transmission 9,999, the system begins to number
again with 0000 or the next available sequence number after 0000.
Therefore, if large transmitters do not pick up ACK files within
a few days, they may see this number repeated and not be able to
identify which batch is which, or their software may overwrite a
previous ACK file in their directory on their PC.
CAUTION: If more than 100 batches per ETIN in a day are filed, the
transmitter should request another ETIN.

.04 How to Batch and Match Returns with Acknowledgement Files continued
3. Receiving, Locating, Storing, and Matching ACK Files

a. In Part I, Section 3.01, the Acknowledgement File format appears.
It is composed of the original TRANA and TRANB received from the
Transmitter, followed by the ACK KEY Record, ACK ERR Record(s) as
applicable, and the ACK RECAP record.
b. In Part I, Section 2.02, the ACK KEY RECORD is outlined.
(1) Field 0030 contains the RETURN SEQUENCE NUMBER (RSN) as

submitted by the Transmitter in Field 0007 of page 1, 1040,
1040A, 1040EZ.
(2) Field 0090 contains the return Declaration Control Number (DCN),
as submitted by the Transmitter in Field 0000, page 1, 1040,
1040A, or 1040EZ.
c. In Part I, Section 2.02, the ACK RECAP is outlined.
(1) Field 0040 contains the ETIN plus TRANSMITTER’S USE CODE as in
the original transmitter’s RECAP.
(2) Field 0050 contains the JULIAN DAY OF TRANSMISSION as in the
original transmitter’s RECAP.
(3) Field 0060 contains the TRANSMISSION SEQUENCE NUMBER FOR JULIAN
DAY in Field 0050, as in the original transmitter’s RECAP.
(4) Field 0140 contains the ACKNOWLEDGEMENT FILE NAME, which was
generated by the FEPS in the “Transmission file has been
received with the following GTX Key” message. (Software
developers/transmitters must program to wait for this message
and should store the File Name for comparison with the ACK File
transmission when received.)
d. In summary, the transmitter and ERO have numerous ways of matching
up their batches of return files they transmitted with the ACK
files they receive.

.04 How to Batch and Match Returns with Acknowledgement Files
e. CAUTION:
(1) Block zero (“0”) identifies the filename. Data is transmitted

starting in Block one (“1”) up to Block “255” and then rolls
to Block “0”. The last block for the file is padded with
“Ctrl Z” characters. The next transmission packet should
be the End of Transmission (EOT) character (ASCII – “cntl d”).
If there is another file, the next block, Block “0” will
contain the next filename. Otherwise a Block “0” without a
filename will be followed by the EOT character.
(2) If using ZMODEM, Acknowledgement Files are sent as separate
files within the transmission, with “zfile” and “eof”
in between each file, with a “zfin” at the end of all files.
Filer’s software should read for the “zfile” and “eof” and
store the file under the IRS File Name in the directory for
each ACK File within the ACK transmission. The Front-End
Processing System is set to overwrite when sending ACK Files.
(3) Sometimes transmitters will use a different protocol if they
are having problems with one. Transmitter’s software must be
flexible to handle the above rules when various file transfer
protocols might be used in order to parse their individual ACK
files properly for correct storage in their directories.
Otherwise, transmitters may not realize they have received
more than one ACK file and store multiples under one of the
ACK File Names.
f. ETD Batching and Matching
The ETD batching and Acknowledgement File processing follow the

same patterns as 1040 returns.


SECTION 4 – TYPES OF RECORDS
.01 Transmitter Records
See Part II Record Layouts for the exact formats of the Trans Record "A" (TRANA),
Trans Record "B" (TRANB), and RECAP Record.
1. TRANA and TRANB Records*
The first two records of a transmitted file are the Transmitter Records
TRANA and TRANB. These records contain data entered by the transmitter.
(The "transmitter" is defined as the firm transmitting directly to the IRS.)
2. RECAP Record
The RECAP Record follows the Tax Return Records and is the final record
of a transmitted file. The RECAP Record provides balancing counts for
the tax returns contained in the transmitted file.
.02 Tax Return Records
See Part II Record Layouts for the exact formats of individual records listed
below. All records within a tax return should appear in the order listed
in Part II, Record Layouts or in the order of the Attachment Sequence
Number preprinted on the corresponding paper form. (Refer to Section 2.01,
Item 11)
All "total" fields must have a significant entry when there are amounts
leading to the total. Any "total" field that has a significant entry must
have at least one significant amount leading to that total. Otherwise,
processing of the tax return will be delayed to resolve the discrepancy.
1. Tax Form Record
Each tax return must begin with the Tax Form Record, which consists
of Form 1040 Page 1 and Form 1040 Page 2, or Form 1040A Page 1 and
Form 1040A Page 2, or Form 1040EZ Page 1.
2. Schedule and Form Records
Some schedules and forms consist of multiple pages. Each page of a
multiple-page schedule or form is a separate record within the tax
return.
Multiple occurrences of certain schedules and forms are permitted.
Refer to Attachment 11 for a list of the maximum number of schedules
and forms permitted in an electronically filed tax return. When there
are multiple occurrences of schedules or forms, the Page Number must be
sequential within the Form/Schedule Occurrence Number of the schedule
or within the Form Occurrence Number of a form.

.02 Tax Return Records continued
a. Instructions for Multiple Occurrences of Schedules C and C-EZ:

Schedule C and Schedule C-EZ are separate schedule types. The
Form/Schedule Occurrence Number in the Record ID must be incremented
starting with "0000001" for each schedule type. For example, if a
joint return contains four Schedules C for the primary taxpayer and
one Schedule C-EZ for the secondary taxpayer, the first Schedule C
will contain "0000001" in the Form/Schedule Occurrence Number,
the second Schedule C will contain "0000002" in the Form/Schedule
Occurrence Number, etc. The Form/Schedule Occurrence Number for
the Schedule C-EZ will contain "0000001". If this format is not
followed, the return may be rejected or the refund delayed.
The number of Schedules C plus the number of Schedules C-EZ cannot
exceed a total of eight. When eight Schedules C are transmitted,
no Schedule C-EZ can be transmitted. When a Schedule C-EZ is
transmitted for a taxpayer, no Schedule C can be transmitted for
the same taxpayer.
b. The "Form Payment" record is considered to be a form, although
there is no equivalent paper form.
3. Foreign Employer Compensation (FEC) Record
The FEC RECORD is required information to support entries to

Line 7, Forms 1040 and 1040A, and Line 1, Form 1040EZ, for compensation
received from non-U.S. employers who do not have EIN’s nor issue
Forms W-2. The FEC RECORD must be completed when the Foreign Employer
Compensation Literal, Field No. 0378 of the Tax Form indicates
“FEC”. A maximum of 10 FEC RECORD’s are permitted. The total of Foreign
Employer Compensation Amount(s) from Field No. 0220 of the FEC RECORD(s)
is reported in the Foreign Employer Compensation Total, Field No. 0379,
of Forms 1040, 1040A, and 1040EZ. The appropriate address fields, U.S.
or Foreign, must be completed on the FEC RECORD to identify the location
at which the wage-recipient resided when the services for the Foreign
Employer were performed. If the services for the Foreign Employer were
performed in the U.S., enter alphabetic “US” (not shown in the
Country Code Table) for the Country Code Field No. 0130.
4. Authentication Record
The Authentication (ATH) Record is used when the taxpayer(s) is
filing an Online return and/or electing to use the Self-Select
or Practitioner PIN (Personal Identification Number) for e-file
signature option. Only one Authentication Record is permitted
per tax return.
5. Statement Records
Statement Records can only be used by the electronic filer when
the number of data items exceeds the number that can be contained
in the space provided on the printed schedule or form, or when the
data must be provided on a separate continuation statement record,
or when a statement of explanation is required for a specific
condition.

6. STCGL/LTCGL Records
“STCGL” is the Short Term Capital Gain or Loss Record and “LTCGL” is
the Long Term Capital Gain or Loss Record. Each record is considered
a separate transaction. These transaction records are used when there
is a need to transmit five or more transactions with an electronically
filed return. (Use the Schedule D to report four or less for short term
and long term transactions.) Each Schedule D and/or F8865 occurrence
may have up to 5000 transaction records (i.e.,5000 short term and 5000
long term). The “STCGL” and/or “LTCGL” transaction record must be
transmitted prior to the parent form (i.e., Sch. D or 8865). The
“STCGL” can be submitted without the “LTCGL” and vice versa. When the
“STCGL” or “LTCGL” transaction record is present, then “STCGL” or
“LTCGL” record CANNOT be blank. All “STCGL” and/or “LTCGL” transaction
records must be in the appropriate numerical order based on occurrence
number within subpart occurrence and each set must start with “0000001”.
7. Preparer Note, Election Explanation and Regulatory Explanation Records
a. Preparer Note (NTE) records can be used by the paid preparer,
electronic return originator or taxpayer to provide additional,
voluntary information related to the tax return but not required
to be attached to it.
b. Election Explanation (ELC) records are used when the taxpayer makes
an election for certain tax treatment, status, exception or exemption
based on an instruction for the tax form or in a related tax publication
when there is no official IRS form designed for that purpose. The
specific “election” must be cited followed by any explanatory or
supporting information required. Multiple elections can be combined
on one page record; separate page records can be used for each applicable
election; and/or, multiple page records can be used for one election.
The maximum number of ELC page records is 20. Enter the terminus
character (#) after the last significant character in each ELC page
record.
c. Regulatory Explanation (REG) records are similar to Election Explanation

records and are used when the taxpayer cites a specific regulation for
certain tax treatment, status, exception or exemption when there is no
official IRS form designed for that purpose. The specific “regulation”
must be cited followed by any explanatory or supporting information
required. Multiple regulatory explanations can be combined on one page
record; separate page records can be used for each applicable regulation
cited; and/or, multiple page records can be used for one regulatory
explanation. The maximum number of REG page records is 20. Enter the
terminus character (#) after the last significant character in each REG
page record.

8. State Records
State Records include the Generic Record “STbbbb0001bb“ and the Unformatted
Record “STbbbb0002bb”. There can be only one Generic Record for each return.
There can be up to nine Unformatted Records for each return. The Generic
Record must be present and must precede any other State Record.
See Section 12 for specifications and examples of the State Records.
9. Summary Record
The Summary Record is the final record for each tax return. This record
contains electronic filer identification data, the counts for Form,
Schedule, Authentication, Statement, Preparer Note, Election Explanation,
and Regulatory Explanation Records included in the return, and the paper
document indicators. (A value of "1" in a paper document indicator field
shows that the paper document specified is a part of the return and has
been attached to the Form 8453). It also contains the Electronic Postmark
fields, the IP (Internet Protocol) fields and the Software Identification
fields.

SECTION 5 TYPES OF CHARACTERS
This section identifies the types of characters that are valid for an
electronically filed return. Although characters other than these may be
entered by a taxpayer on the paper form, the invalid characters are not key
entered to the electronically filed return.
THE FOLLOWING THREE CHARACTERS "[" , "]", and "#" ARE RESERVED AS DELIMITERS
AND CANNOT APPEAR AS DATA CHARACTERS. The left ([) and right (]) brackets
are used to enclose Field Sequence Numbers. The Pound Sign (#) (Record Terminus
Character) is used to indicate the End of Record.
.01 Allowable Characters
1. Alpha (A)
Upper case alpha characters only: A - Z
Literal values - Enter exact character string from the Field Description in
Part II Record Layouts.
2. Numeric (N)
Numeric characters only: 0 - 9

a. MONEY AMOUNT (N) (Signed Numeric) -
Enter whole dollar amounts (do not enter cents).
(1) Fixed format: 12 characters, right-justified with leading zeros; the

right-most position is reserved for the sign. A blank ( ) indicates a
gain and a minus sign (-) indicates a loss.
Non-significant - Zero-fill the field, reserving the right-most
position for the sign.
(2) Variable format: Leading zeros are dropped. For a positive value, the
trailing blank that indicates a gain is dropped. For a negative value
in a field that can contain either a gain or a loss, the minus sign (-)
must be present in the last position of the signed numeric field.
Non-significant - Omit the field.

.01 Allowable Characters continued
b. RATIO (R) (percentage) - Left-justify and zero-fill for both fixed

and variable formats. DO NOT ENTER A DECIMAL POINT. Other than the
exception listed below, ratio fields contain six numeric characters
with the decimal point assumed to be between the left-most and the
second left-most positions. If less than 100%, precede with a zero.
Examples: 25.32% = 025320, 105% = 105000
(1) EXCEPTION: "Rate" fields on Form 4136 equal six numeric
characters. The decimal point is assumed to precede the
left-most position. Transmit all six positions,
left-justified and zero-filled.
Examples: Rate .183 = 183000
Rate .03967 = 039670
Rate .17 = 170000
c. EIN (Employer ID Number) (N), e.g., if no EIN is present on
Schedule C or Schedule F - for fixed format, blanks should be
entered; for variable format, the field should be omitted.
d. ZIP CODE (N) should be left-justified. For fixed format, if there
are only five Zip Code characters, the seven remaining positions
can be either blank-filled or zero-filled. For variable format,
if there are only five Zip Code characters, transmit the five
numeric characters.
e. DATE (DT) - M = Month, D = Day, Y = Year (YYYY, YYYYMM, YYYYMMDD,
MMYYYY, MMDDYYYY); if date is not known or covers various dates,
enter zeros unless otherwise specified in the record layout field
description. Leading zeros cannot be dropped from date fields for
both fixed and variable formats.
If a date field is not defined as "DT" in Part II Record Layouts,

then the Field Description will specify the required date format.
f. OTHER UNSIGNED NUMERIC FIELDS (N)
(1) Fixed format: Enter the numeric characters, right-justified and

zero-filled.
Non-significant - Blank-fill (unless otherwise specified in the
Record Layout for that field).

.01 Allowable Characters continued
(2) Variable format: For most unsigned numeric fields other than ratio,
EIN, Zip Code, and date fields, leading zeros may be dropped.
Leading zeros cannot be dropped from the Business Code field of
Schedules C/C-EZ nor from the Agricultural Activity Code field of
Schedule F. The leading zero cannot be dropped from the two-digit
value of the Post of Duty field of Forms 2555/2555EZ, Foreign
Employer Compensation (FEC) Record, or from the "Type of Use"
fields of Form 4136.
Non-significant - Omit the field.
3. Alphanumeric (AN)
Upper case alpha characters A - Z; numeric characters 0 - 9; and special

characters in cases listed below.
Literal values - Enter exact character string from Field Description in

Non-significant - For fixed format, blank-fill; for variable format, omit

the field.
a. Special Characters - Only the following are permitted in certain
cases: Ampersand (&); blank ( ), often shown in the record layouts
as "b"; comma (,); hyphen (-); less-than (<); percent (%); plus (+);
and slash (/).
b. Special Symbols and their hexadecimal conversion characters for ASCII
are below:
Symbol ASCII Hex Symbol ASCII Hex
[ 5B - 2D
] 5D & 26
# 23 / 2F
< 3C % 25

.02 Special Cases for Special Characters
1. Form 1040
Name Line 1: A - Z; ampersand (&); blank ( ); hyphen (-); and less-than (<).
Name Line 2: A - Z; 0 - 9; ampersand (&); blank ( ); hyphen (-); percent (%)
for "in care of" address; and slash (/).
Street Address: A - Z; 0 - 9; blank ( ); hyphen (-); and slash (/).
City: At least three characters must be entered; A - Z; blank ( );
APO/FPO - Refer to Attachment 4.
State: A - Z - Refer to Attachment 3.
Dependent Names: A - Z; blank ( ); and hyphen (-).

2. Form 5329
Name of Person Subject to Penalty Tax: A - Z; blank ( ); hyphen (-);
and less-than (<).
3. Form 8606
Nondeductible IRA Name: A - Z; blank ( ); hyphen (-);

and less-than (<).
4. Forms W-2/W-2G/W-2GU/1099-R
Employer Name: A - Z; 0 - 9; ampersand (&); comma (,); hyphen (-); plus (+);
and slash (/).
City/State/Zip: A - Z; 0 - 9; comma (,); and hyphen (-).
5. Foreign Employer/Payer Address on Forms W-2/W-2G/W-2GU/1099-R
Employer/Payer State: Period (.).

6. Employee, Recipient/Winners with Foreign Address on Form W-2/W-2G/W-2GU/1099R
Employee/Recipient/Winner State: Enter Period (.).
7. Other Schedules/Forms with Similar Fields

Follow character set instructions for fields that most resemble those
listed above.
8. Summary Record
IP Address: 0-9, A-F, period (.), colon (:), or blank ().

SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS
.01 Refund Delay Conditions
The following conditions may delay the refund and/or change the refund
amount.
1. Taxpayer owes back taxes, either individual or business (refund offset).
2. Taxpayer owes delinquent child support (refund offset).
3. Taxpayer has certain delinquent federal debit, such as student loans,
etc. (refund offset).
4. The last name and social security number of the primary taxpayer must be
the same as on last year's return or the return will be delayed at least
one week for rematching. It is strongly suggested that you use the name
as it appears on the mailing label of the tax package.
5. The Estimated Tax payments reported on the return do not match the
Estimated Tax payments recorded on the IRS Master File. This generally
occurs when:
a. The spouse made separate Estimated Tax payments and filed a joint
return, or vice versa; or
b. The return was filed before the last Estimated Tax payment was
credited to the account.
6. The taxpayer has a Schedule E claiming a deduction for a questionable
tax shelter.
7. The taxpayer is claiming a blatantly unallowable deduction.
8. The taxpayer is considered to be a first-time filer. A first-time filer

is defined as an taxpayer who has not filed a tax return as a primary or
secondary taxpayer during the previous ten years.

.02 Optional Social Security Number Validation against Label
Preparers may wish to make a computer check on the validity of the SSN's of
those taxpayers who have IRS preprinted mailing labels to prevent data entry
errors that would result in delayed refunds. The two alpha characters that
appear on the IRS label are check digits that can be used to verify the SSN.
Use the following formula to validate the transcription of the SSN when the
taxpayer presents an IRS mailing label:
1. Generate the high order check digit by multiplying the specific digits by
the appropriate weight multiple.
Digit of the SSN Times Weight Multiple
1st position (high order) X +1
2nd position X +2
3rd position X -4
4th position X +1
5th position X +2
6th position X -4
7th position X +1
8th position X +2
9th position X -4
2. Add the products to an accumulator. If the net result of the accumulation

is within the range of 0 through -22, select the alphabetical equivalent from
the alphabetic table below. If the net result is outside the range of the
table, check the sign of the accumulation.
If the sign is plus, subtract 23 from the result; if the sign is minus,
add 23 to the result. Repeat this until the result is within the range of
the table and select the alphabetic equivalent from the table for the high
order position of the check digit.

.02 Optional Social Security Number Validation against Label continued
3. Generate the low order position of the check digit by multiplying the specific
digits by the appropriate weight multiple.
Digit of the SSN Times Weight Multiple
1st position (low order) X +1
2nd position X -3
3rd position X +1
4th position X -3
5th position X +1
6th position X -3
7th position X +1
8th position X -3
9th position X +1
4. Add the products to an accumulator and repeat the calculation in "2"
above to arrive at the low order position of the check digit.
5. Alphabetic Table
0 = A -8 = K -16 = T
-1 = B -9 = L -17 = U
-2 = C -10 = N -18 = V
-3 = D -11 = O -19 = W
-4 = F -12 = P -20 = X
-5 = H -13 = Q -21 = Y
-6 = I -14 = R -22 = Z
-7 = J -15 = S

.03 SSN Validation
Refer to Attachment 9 for valid ranges of Social Security/Taxpayer

Identification Numbers.
.04 Optional Validation of Routing Transit Number (RTN)
Verify the validity of the Routing Transit Number by computing the check digit,
which is the ninth digit of the RTN. There may be instances in which the RTN is
valid in format and equal to an actual number used by a financial institution, but
is not yet on the Financial Management Organization Master File (FOMF). In these
cases, the tax return would be rejected.
The steps are as follows:
1. Multiply each of the first eight digits of the RTN by the appropriate
multiplier (the first digit multiplied by 3, the second by 7, the third
by 1, the fourth by 3, the fifth by 7, the sixth by 1, the seventh by 3,
and the eighth by 7).
2. Add all the products.
3. Subtract the sum of all the products from the next multiple of ten.
4. The remainder is the check digit, which must be equal to the ninth digit
of the RTN.
Note: If the sum of the products is evenly divisible by 10, the check digit
is zero (0).
5. Example:
If 120139013 were the RTN, verify the check digit as follows:

a. Multiply each of the first eight digits, 12013901, by 37137137
respectively:
Routing Transit Number 1 2 0 1 3 9 0 1
Constant Multiplier X3 X7 X1 X3 X7 X1 X3 X7
3 14 0 3 21 9 0 7
b. Add the products: 3 + 14 + 0 + 3 + 21 + 9 + 0 + 7 = 57

c. Subtract the sum of all the products from the next multiple of ten:
60 - 57 = 3
d. The remainder is the check digit: 3
e. If the check digit does not equal the ninth digit of the RTN, verify that
the first eight digits of the RTN were correctly entered from the source
document and recompute if appropriate.
Note: If the check digit does not match, the refund cannot be
directly deposited.

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES
The instructions in sub-sections 7.01 through 7.04 must be carefully followed

to avoid delaying returns for error conditions. They must be included in
electronic filers' programs as consistency tests and in the data entry
instructions.
The Primary SSN, Primary Name Control, State Abbreviation, and Zip Code should
be key verified to avoid lengthy delays caused by mismatches with existing
taxpayer information in IRS records or by undeliverable refund checks.
.01 Name Controls for Individual Tax Returns
1. Primary Name Control (SEQ 0050) of Form 1040/1040A/1040EZ must equal the
first four significant characters of the primary taxpayer's last name. No
leading or embedded spaces are allowed. The first left-most position must
contain an alpha character. Only alpha, hyphen, and space are allowed.
Omit punctuation marks, titles and suffixes.
Spouse's Name Control (SEQ 0055) of Form 1040/1040A/1040EZ, Dependent Name

Control (SEQ 0172, 0182, 0192, 0202, 0212) of Form 1040/1040A, Qualifying
Child Name Control (SEQ 0007, 0077) of Schedule EIC, Parent Name Control
(SEQ 0045) of Form 8615, and Child Name Control (SEQ 0015) of Form 8814
must meet the same criteria.
Examples:
Individual Name Primary Name Control
John Brown BROW
John Di Angelo DIAN
John En, Sr. EN
John Lea-Smith LEA-
Joe McCarty MCCA
Mary Smith & John Jones SMIT
John O'Neil ONEI
2. Consider certain foreign suffixes as part of the last name (i.e., Armah-Bey,
Paz-Ayala, Allar-Sid). Particular attention must be given to those names that
incorporate a mother's maiden name as a suffix to the last name. This
practice is common in names of Spanish extraction. Consider the mother's
maiden name as part of the surname for Name Control purposes.
Examples:
Abdullah Allar-Sid ALLA
Jose Alvarado Nogales ALVA
Juan de la Rosa Y Obregon DELA
Pedro Paz-Ayala PAZ-
Donald Vander Neut VAND
Otto Von Wodtke VONW
John Big Eagle BIGE
Mary Her Many Horses HERM
John Smith Gonzalez GONZ
Maria Acevedo Smith SMIT
John Garcia Garza Hernandez GARZ

.01 Name Controls for Individual Tax Returns continued
3. Below are examples of Indo-Chinese last names and the derivative Name
Control. Some Indo-Chinese names have only two characters. Indo-Chinese
names often have a middle name of "Van" (male) or "Thi" (female).
Examples:
Binh To La LA
Kim Van Nguyen NGUY
Nhat Thi Pham PHAM
Jin-Zhang Qui & Yen-Yin Chiu QUI
.02 Name Line 1 Format
1. Name Line 1 (SEQ 0060) of Form 1040/1040A/1040EZ can have no leading or

consecutive embedded spaces. The only characters allowed are alpha,
ampersand (&), hyphen (-), less-than sign (<), and space. The left-most
position must be alpha. The less-than sign replaces the intervening
space to identify the primary taxpayer's last name. It cannot be
preceded by or followed by a space.
2. All apostrophes (') and any other punctuation characters, except the
hyphen (-), must be omitted from names and the alphabetic characters
shifted to the left in their place (e.g., O'Shea = OSHEA).
3. Numeric characters in name components must be replaced by alphabetic
Roman Numerals (e.g., Charles 3rd = CHARLES III).
4. When a suffix such as “JR” or “III” is part of the name, enter a
less-than sign (<) between the suffix and the last name. Do not enter
a space before or after any less-than sign; the less-than sign takes
the place of a space.
Titles such as “M.D.” or “Ph. D.”, which are not part of a give name,
may be omitted.
5. Name Line 1 CANNOT CONTAIN MORE THAN 35 CHARACTERS.
If information in Name Line 1 exceeds 35 characters, truncate using the
following priority:
a. Substitute the initial for the second given name.
b. Omit the second initial of the secondary taxpayer, if necessary.
c. Omit the second initial of the primary taxpayer, if necessary.

d. Substitute initials for the secondary taxpayer's given name.
e. Substitute initials for the primary taxpayer's given name.

.02 Name Line 1 Format continued
6. Enter taxpayer names as follows:

a. For one taxpayer: Enter first name, a space, middle name or middle
initial, a less-than sign (<), last name. (The last name of the
individual must be contained within this name line field.) If there
is a suffix, enter a less-than sign (<) between the last name and the
suffix.
b. For two taxpayers with same last name: Joint returns must contain
one ampersand (&) between taxpayers' first names. The taxpayer whose
first name is associated with the Primary SSN used on the return must
be entered first, and the last name of that taxpayer must be identified
by a preceding less-than sign (<).
c. For two taxpayers with different last names: If the spouse uses a
different last name, enter the primary taxpayer's first and last names
as above for one taxpayer's name, but after the last name, add another
less-than sign (<) followed by an ampersand and the full name of the
spouse. A maximum of two less-than signs are permitted. Any suffixes
should follow the primary taxpayer's last name only.
Examples:* Enter as:

John C. (Brown), III JOHN C<BROWN<III
John M. (Brown), M.D. JOHN M<BROWN
Henry A. (Carter) HENRY A<CARTER
Frank N. (De Porta) FRANK N<DE PORTA
Timothy (Jackson), 2nd TIMOTHY<JACKSON<II
Carl A. (Jones) & Angie Myer CARL A<JONES<& ANGIE MYER
Charles (Jones) & Diane D. Jones, M.D. CHARLES & DIANE D<JONES
Florence E. (Jones) MD FLORENCE E<JONES
Alfred (Newman), Minor ALFRED<NEWMAN<MINOR
James R. (O'Donnell) JAMES R<ODONNELL
James (Oliver-Keogh), 3rd JAMES<OLIVER-KEOGH<III
Lillie B. (Owen-Smith) LILLIE B<OWEN-SMITH
J. B. (Smith) Jr. & Ann Trent J B<SMITH<JR & ANN TRENT
John A. (Smith), III & Ann Smith, M.D. JOHN A & ANN<SMITH<III
John A. and Jane B. (Smith) JOHN A & JANE B<SMITH
d. For other than Joint Return and deceased taxpayer: Enter the
literal “DECD” after the surname of the deceased taxpayer
(e.g., John A<Doe<DECD or John A<Doe<JR DECD).
e. For a Joint Return with the same last name and Primary taxpayer
is deceased: Enter the literal “DECD” after the first name and/or
initial of the deceased taxpayer (e.g., John A DECD & Jane B<Doe
or John A DECD & Jane B<Doe<JR).
f. For a Joint Return with the same last name and Secondary taxpayer
is deceased: Enter the literal “DECD” after the first name and/or
initial of the deceased taxpayer (e.g., John A & Jane B DECD<Doe
or John A & Jane B DECD<Doe<SR).

.02 Name Line 1 Format continued
g. For a Joint Return with different last names and either the
Primary OR the Secondary taxpayer is deceased: Enter the
Literal “DECD” after the surname of the deceased taxpayer
(e.g., John A<Doe<DECD & Jane B Smith or John A<Doe<III DECD
& Jane B Smith; John A<Doe<& Jane B Smith DECD or
John A<Doe<JR & Jane B Smith DECD).
h. For a Joint Return with the same last name and both taxpayers
are deceased: Enter the literal “DECD” after the first name
and/or initial of the deceased taxpayer (e.g., John A DECD
& Jane B DECD<Doe or John A DECD & Jane B DECD<Doe<JR).
i. For a Joint Return with different last name and both taxpayers
are deceased: Enter the literal “DECD” after the surname of the
deceased taxpayer (e.g., John A<Doe<DECD & Jane B Smith DECD or
John A<Doe<SR DECD & J B Smith DECD).
* Parentheses indicate the last name of the taxpayer with Primary SSN.

.03 Street Address Format
1. The Street Address (SEQ 0080) of Form 1040/1040A/1040EZ contains the

house number and street, route number, post office box, or box number.
Enter college, building, or post office branch as the address if no
other mailing address is given. If there is no address information,
the literal "NONE" must be entered in the Street Address field.
2. Do not use the "#" symbol, "No.", or "Number" as a prefix to an

apartment, house, P.O. Box, or route.
3. Always add "ST", "ND", "RD", "TH" to a numbered street or avenue.
Examples: 1 = 1ST; 2 = 2ND; 3 = 3RD, etc.
4. Enter one-half as 1/2 (no spaces).
5. Plurals for apartment, avenue, road, street, etc., are entered as APTS,
AVES, RDS, STS, etc.
6. Replace a period with a space.
7. For military overseas addresses, enter the letters "APO" or "FPO" in the
first three left-most positions of the City field. Refer to Attachment 4
for list of valid APO/FPO City/State/Zip Codes.
8. Words may be abbreviated unless the word is a proper name. Refer to
Attachment 2 for list of acceptable abbreviations.
Examples: Enter as:
3 Ave. 3RD AVE
Circle Drive CIRCLE DR
Lane Building LANE BLDG
Northeast Street NORTHEAST ST
South Court Street S COURT ST
Third Street THIRD ST

.04 Name Line 2 Format
Name Line 2 (SEQ 0070) of Form 1040/1040A/1040EZ is used for a street address
that requires two lines or for an "in care of" address.
An "in care of" address must be indicated by a percent (%) character, followed
by a space, followed by the name of the person who is in care of the delivery.
Example 1: Mr. John Jones

In care of Alice B. Smith
801 Brown St.
Enter As: JOHN JONES (Primary First Name, Primary Last Name)
% ALICE B SMITH (Name Line 2)
801 BROWN ST (Street Address)
If two addresses are present, enter the actual mailing address in the Street
Address field. Enter the post office box in the Street Address field only if
the post office does not deliver mail to the street address. The remaining
address should be entered in the Name Line 2 field. Do not enter a post office
box in the Name Line 2 field.
80 Erie Street Apartment 5
Great Lakes Resort
GREAT LAKES RESORT (Name Line 2)
80 ERIE ST APT 5 (Street Address)

1 Lost Way
P.O. Box 1502
1 LOST WAY (Name Line 2)
PO BOX 1502 (Street Address)

P.O. Box 150
State University
STATE UNIVERSITY (Name Line 2)
PO BOX 150 (Street Address)

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,
2441 and Schedule 2
The business Name Control consists of four alpha and/or numeric characters.
The ampersand (&) and hyphen (-) are the only special characters permitted in
the Name Control. The Name Control can have fewer than four characters.
Blanks may be present only as the last two positions of the Name Control.
1. Individuals (Sole Proprietorships)
Always use the first four characters of the individual's (sole

proprietor's) last name.
Examples:
Name Control Underlined Name Control
Arthur P. Aspen ASPE
Jane & Mark Hemlock HEML
The Sunshine Cafe
John and Mary Redwood REDW
2. Estates
Always use the first four characters of the last name of decedent.
The last name of the decedent may be followed by the word "Estate"
in the first name line.
Examples:

Estate of Jay Gold GOLD
Homer J. Maroon Estate MARO
Frank White Estate WHIT

Alan Baker Exec.

2441 and Schedule 2 continued
3. Partnerships
Determine the Name Control using the following order of selection:

a. Derive the Name Control for partnership entities from the trade
or business name of the partnership. Omit the word "The" when it is
followed by more than one word. Include the word "The" when it is
followed by only one word.
Examples:
Alabaster Group ALAB
B.J Fuschia, M.L. Magenta, &
R. T . Indigo Ptrs.
The Green Parrot GREE

Harold J. Crimson & HOWA
Bernard L. Ochre et at Ptr.
Howard Azure Development Co.
W.P Plum & H.N. Lavender P&LP

dba P & L Pump Co.
Rose Restaurant ROSE

The Blues THEB
Violet Drywall Finishers VIOL
William Wheat, Gen. Ptr
b. If no trade or business name is present, derive the Name Control from

the surname of the first listed partner.
Examples:
Burgundy, Olive & Cobalt, Ptrs. BURG
Bob Orange & Carol Black ORAN
G.H. Orchid et al Ptrs. ORCH
A.B., C.D., & E.F. Turquoise TURQ

4. Corporations
a. Use the first four significant characters of the corporation name.

Examples:
11th Street Inc. 11TH
Falcon Field Plow Inc. FALC
J.R. Oriole Inc. JROR
P & P Company P&PC
Purple Martin Ltd. PURP
RS Corporation RSCO
Whippoorwill Homeowners Assn. WHIP

Y-Z Drive Co. Y-ZD
ZZZ Club ZZZC
b. When determining a corporate Name Control, omit the word "The" when it
is followed by more than one word. Include the word "The" when it is
followed by only one word.
Examples:
The Meadowlark Co. MEAD

The Swan THES

c. If an individual name contains the following abbreviations, use

corporate Name Control rules.
SC - Small Corporation
PA - Professional Association
PC - Professional Corporation
PS - Professional Service
Examples:
Carl Sandpiper M.D.P.A. CARL
John Waxwing PA JOHN
Sam Sparrow SC SAMS
d. When the organization name contains the word "Fund" or "Foundation,"

corporate rules still apply.
Examples:
The Joseph Eagle Foundation JOSE
Kathryn Canary Memorial Fdn. KATH
e. Corporate Name Control rules apply to local governmental organizations

and to chapter names of national fraternal organizations.
Examples:
City of Fort Hulsache Board CITY
of Commissioners
House Assn. Of Beta XI Chapter of HOUS
Omicron Delta Kappa
Rho Alpha Chapter Epsilon RHOA
Alpha Tau Fraternity
Waxwing County Employees Association WAXW

5. Trusts and Fiduciaries
Derive the Name Control from the name of the trust, using the following
order of selection:
a. For individuals, use the first four characters of the last name.
Examples:
Richard L. Aster Charitable ASTE
Remainder Unitrust
Testamentary Trust U/W BALS
Margaret Balsam
Cynthia Ivy & Laura Iris
Donald C. Begonia Trust BEGO
FBO Mary, Karen, & Michael Violet
Jonathan Periwinkle Irrevocable Trust PERI
FBO Patrick Redwood
Chestnut Bank TTEE
b. For corporations, use the first four characters of the corporate name.
Examples:
Daisy Corp. Employee Benefit Trust DAIS

Marigold Association MARI
Charitable Lead Trust
Morningglory Church Endowment Trust MORN
John J. Waxbean, Trustee

c. For numbered trusts and GNMA Pools, use the first digits of the
trust number disregarding any leading zeros and/or trailing alpha
characters. If there are fewer than four numbers, use the letters "GNMA"
to complete the Name Control.
Examples:
GNMA Pool No. 00100B 100G
ABCD Trust No. 001036, 1036
Lotusbank TTEE
Trust No. 12190, FBO Margaret Lily 1219
0020, GNMA POOL 20GN
d. If none of the above information is present, use the first four characters
of the last name of the trustee (TTEE) or beneficiary (FBO).
Examples:
Testamentary Trust BLUE

Edward Bluebell TTEE
Trust FBO The Cherryblossom Society CHER

Trust FBO Eugene Eucalyptus EUCA
Michael Tulip Clifford Trust TULI
Note: "Clifford Trust" is the name of a type of trust.

6. Other Organizations
a. The only organization that will always be abbreviated is Parent

Teachers Association (PTA). The Name Control is "PTA" plus the
first letter of a State, whether or not the state name is present
as part of the name of the organization.
Examples:
Parent Teachers Association of PTAC
San Francisco
Parent Teachers Association PTAG
Congress of Georgia
b. If the business name contains an abbreviation other than "PTA,"

the Name Control is the first four characters of the abbreviated
name.
Examples:
A.I.S.D AISD
R.S.V.P. Post No.245 RSVP
c. The Name Control is the first four characters of the national title.
Examples:
Local 210 International Canary Assn. INTE
Laborers Union, AFL-CIO LABO
Post 3120, Veterans of Space Wars VETE
of U.S. Dept. of Georgia

d. When an individual name and corporate name appear, the Name Control
is the first four letters of the corporate name.
Example:
Barbara J. Zinnia ZZ Grain Inc. ZZGR
e. For churches and their subordinates (i.e., nursing homes, hospitals),

derive the Name Control from the legal name of the church.
Examples:
St. Bernard's Methodist Church STBE

Bldg. Fund
Diocese of Kansas City St. Rose's STRO

Hospital
St. Silver's Church Diocese of STSI

Larkspur

.06 Foreign Employer/Payer Address on Forms W-2/W-2G/W-2GU/1099-R
1. Employer/Payer Name Line 2: Foreign Street Address - If none,

enter "NONE".
Employer/Payer Address: Foreign city, province or postal code.
Employer/Payer City: Foreign country name. Do not abbreviate
the country name.
Employer/Payer State: Period (.).
2. Employee, Recipient/Winners with Foreign Address on Form W-2/

W-2G/1099-R
Employee/Recipient/Winner Street Address: Foreign Street Address.
If none, enter “NONE”.
Employee/Recipient/Winner Address Continuation: Foreign city,
province or postal code
Employee/Recipient/Winner City: Foreign Country Name. Do not
abbreviate country name unless absolutely necessary.
Employee/Recipient/Winner State: Enter Period (.).


SECTION 8 – STATEMENT RECORDS
.01 General Information
Statement Records are transmitted as part of the tax return and can only be
used when the Field Description in the Record Layouts contains "STMbnn".
Statement Records follow the Tax Form, Schedules, Forms and Authentication
Records and precede the Preparer Note, Election Explanation, Regulatory
Explanation, State and Summary Records.
The record layouts for Form 5471, Form 5713 and especially Form 8865 and
associated schedules contain statement references identified as "Global".
These statement fields are usually found at the end of the data for a page
of the form, right before the Record Terminus character. These statements
are to be used to enter any data for statements/attachments that are
referenced on the form or in the form instructions but do not have their
own separate “Statement” field within the record layout.
See Section 10.02 for Error Reject Codes pertaining to Statement Records.
See Part II Record Layouts for the fields that can contain "STMbnn" and to
determine how the data fields should be formatted.
See Part II Record Layouts Section 5 for the Statement Record Layout.
.02 Types of Statement Records
There are two types of Statement Records:

1. Optional Statement Records are used only when there are not enough
occurrences in the Record Layouts for all the occurrences of a field
needed for a particular schedule or form. An optional Statement Record
must contain at least four Statement Lines. Fields that can contain a
reference to an optional Statement Record are identified in the Record
Layouts by an asterisk (*) before the Field Sequence Number. Related
fields, which are identified by a plus sign (+), must be included in the
Statement Record.
Example:
A taxpayer files Schedule A to claim a deduction for three types of
other taxes paid, but the Record Layout for Line 8 of Schedule A only
allows for one occurrence of "Other Taxes Type" (SEQ *0130) and "Other
Taxes Amount" (SEQ +0135). A statement reference is entered in the
field "Other Taxes Type" (SEQ *0130) of Schedule A, and each Statement
Line (03-05) of the corresponding Statement Record will contain the
type and amount for each of the other taxes paid.
2. Required Statement Records are used only when a statement of explanation
is necessary. A required Statement Record must contain at least three
Statement Lines and the second line must be blank. Fields that can
contain a reference to a required Statement Record are identified in the
Record Layouts by an at-sign (@) before the Field Sequence Number. Unlike
optional statement fields, which can contain either data or a statement
reference, required statement fields can contain a statement reference only.

SECTION 8 – FORMATS FOR STATEMENT RECORDS
.02 Types of Statement Records continued
Example:
A taxpayer files Schedule A to claim a deduction for interest paid
on a mortgage by the taxpayer and another person, but the Form 1098
was received by the other person. The taxpayer is required to provide
the name and address of the other person. A statement reference is
entered in the field "Form 1098 Name/Address" (SEQ @0165) of Schedule A,
and the name and address are entered in Statement Line 03 of the
corresponding Statement Record.
.03 Statement Record Format
1. Each line of a Statement Record is counted as a separate record and

must contain the Byte Count, Start of Record Sentinel, Record ID Group
(Fields 0000 through 0006), Statement Data (Field 0010) and the Record
Terminus Character. Each line is a fixed-sized record of 123 bytes
whether transmitting in fixed or variable format. Delimiters "[" and
"]" are not used on statement records.
2. Each statement line of the Statement Record contains the 80-character
Statement Data.
When the total length of the related fields is less than 80 characters,
the line must be blank-filled to equal the length of 80 characters.
When the total length of the related fields exceeds the 80-character
length of the Statement Data (Field 6) of the Statement Record, the
information must be provided in two parts. The second part is actually
a separate "continuation" Statement Record, which requires a separate
statement reference and statement number. Fields that can contain a
reference to continuation statement record are identified by an asterisk
and a plus sign (*+) before the Field Sequence Number.
3. The individual data fields of Statement Records are not keyed to Field
Sequence Numbers. Therefore, all data fields must be formatted as fixed
length fields, so that the data will appear in the correct positions.
If a field contains no data, it must be blank-filled or zero-filled, as
appropriate.
4. Each Statement Reference on the tax return must have a corresponding

Statement Record.
5. The total number of Statement Records cannot exceed the total number of
Statement References entered in the tax return.

.03 Statement Record Format continued
6. A maximum of 30 Statement References can be entered in a tax return.

7. A Statement Record can contain a maximum of two pages. The first page
can contain a maximum of 50 lines. The second page can contain a maximum
of 49 lines. There is an absolute limit of 999 statement lines permitted
for each tax return.
When the second page of a Statement Record is used, data fields are entered
on the first line (LN51) of Page 02 in the same format used for lines 03 - 50
of Page 01.
Note: If desired, the line numbering for Page 02 can begin with "LN01",
instead of "LN51"; however, do not enter titles and column headings in
the first two lines of Page 02, regardless of the line numbering style
used.
8. The Statement Reference and the corresponding Statement Record contain a
Statement Number, which can equal any number from 01 to 99. The Statement
Reference Numbers on the tax return must be in ascending numerical sequence
and must be referenced in the same order as the transmission sequence of the
schedules and forms. A Statement Number cannot be used more than once.
Note: Although Statement Numbers must be in ascending sequence, they do not
have to be in consecutive numerical sequence.
9. The first line of the first page of a statement record (PG01 LN01) will
contain a literal description (title) of the statement record. It is
recommended that the name and page of the schedule or form precede any
other descriptive information entered on this line (e.g., "SCHEDULE B
PAGE 1 Schedule B Interest Income").
10. An optional statement record must contain at least four lines. The
second line of the first page of an optional statement record (PG01,
LN02) contains the column headings from the schedule or form (e.g.,
"ST PROP DESCRIP", "DATE.."), with the headings spaced as they would
appear on the printed form).
11. Each subsequent line of an optional statement record (LN03 to LN99)
contains the related data fields in the format in which they appear in
the record layouts. It is imperative that the data fields are entered
in the statement record with the exact length and format defined in the
record layouts.
12. A required statement record must contain at least three lines. The
second line of a required statement record (LN02) must be blank.
13. Each subsequent line of a required statement record is used as needed
for a narrative statement of explanation or to supply any additional
information required.

.04 Examples of Optional Statement Records
1. Optional Statement Record - Page 01 and Page 02 (Fixed or Variable

Format)
The following example includes Page 01 and Page 02 of a Statement
Record for Schedule B. The Statement Reference Number "STM 01" is
entered in the field "Interest Payer 1" (*SEQ 0030) of Schedule B.
Page 01 Line 01:
---------1---------2---------3---------4---------5---------6
0123****STM 01 PG01 333003333 LN01 bbbbbbbbbbbbbbbbbb
SCHEDULE B INTEREST INCOMEbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
bb#
Line 01 of Page 01 contains the name (and page number if present) of

the schedule or form and a title describing the information contained
in the statement record. Blanks may be placed before the text in
Line 01 to "center" the title.
Page 01 Line 02:

---------1---------2---------3---------4---------5---------6
0123****STM 01 PG01 333003333 LN02 bbbbbbbbbbbbbbbbbb
INTEREST PAYERbbbbbbbbbbbbbbbbbbbbbAMOUNTbbbbbbbbbbbbbbbbbbb
bb#
Line 02 of Page 01 contains column titles (headers) for an Optional

Statement Record. The spacing of the column titles is determined by
the filer, allowing for easy readability.
Page 01 Line 03:

---------1---------2---------3---------4---------5---------6
0123****STM 01 PG01 333003333 LN03 FIRST NATIONAL BAN
Kbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000000350 bbbbbbbbbbbbbbbb
bb#
Line 03 is the first line containing data for individual fields.

The data fields are entered in the statement lines as they would be
entered on the schedule or form. In this example, the first data
field is alphanumeric with a length of 50 characters. The information
for this field equals 19 characters, including embedded blanks, so the
remaining 31 characters are blank-filled.
The next data field is a signed numeric field with a length of 12
characters. A money amount field must contain 11 numeric characters
followed by a blank for a positive amount, or by a minus sign for a
loss. In this example, the value of the money amount is 350, so the
entry is right-justified and zero-filled with eight zeros, allowing
for a blank in the 12th position.
The total of the maximum lengths of the two data fields in this example
equals 62 characters (50 + 12). The length of the Statement Data must
equal 80 characters, so 18 blanks follow the last character of the
second data field.

.04 Examples of Optional Statement Records continued
Page 01 Line 04:

---------1---------2---------3---------4---------5---------6
0123****STM 01 PG01 333003333 LN04 LOTS OF MONEY MARK
ETbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000000200 bbbbbbbbbbbbbbbb
bb#
Lines 04 - 50 of Page 01 are used to report additional interest.
Page 01 Line 50:

---------1---------2---------3---------4---------5---------6
0123****STM 01 PG01 333003333 LN50 CREDIT UNIONbbbbbb
bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000004800 bbbbbbbbbbbbbbbb
bb#
In this example, interest has been received from more than 48 payers,
so Page 02 of the same Statement Record will be used.
Page 02 Line 51:
---------1---------2---------3---------4---------5---------6
0123****STM 01 PG02 333003333 LN51 FORTY NINE SAVINGS

AND LOANbbbbbbbbbbbbbbbbbbbbbbb00000006000 bbbbbbbbbbbbbbbb
bb#
Data fields are entered on the first line (LN51) of Page 02 in the
format used for lines 03 - 50 of Page 01. Although "LN51" is used
as the number of the first line of Page 02 in this example, the line
numbering for Page 02 can begin with "LN01", if desired. In either
case, do not enter titles and column headings in the first two lines
of Page 02.
Lines 51 - 99 (or 01 - 49) of Page 02 are used as needed.

2. Optional Statement Record (Fixed or Variable Format)

The following is an example of the first part of a two-part Statement
Record for Schedule E Page 2 Part III. The second part is actually a
separate Statement Record with its own Statement Reference Number, but
is referred to as a "continuation" Statement Record.
For the first part of the Statement Record in this example, the Statement
Reference Number "STM 02" is entered in the field "Estate/Trust Name A"
(*SEQ 1790) of Schedule E.
Line 01:
---------1---------2---------3---------4---------5---------6
0123****STM 02 PG01 444004444 LN01 SCHEDULE E PAGE 2
PART IIIbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
bb#
Line 02:
---------1---------2---------3---------4---------5---------6
0123****STM 02 PG01 444004444 LN02 COLUMN Abbbbbbbbbb
bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbCOLUMN B bbbb
bb#
Line 03:
---------1---------2---------3---------4---------5---------6
0123****STM 02 PG01 444004444 LN03 BROWN ESTATEbbbbbb
bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb112222222bbbb
bb#
Line 04:
---------1---------2---------3---------4---------5---------6
0123****STM 02 PG01 444004444 LN04 LANGLEY ESTATEbbbb
bb#
Line 05:
---------1---------2---------3---------4---------5---------6
0123****STM 02 PG01 444004444 LN05 FORTUNE ESTATEbbbb
bb#
Line 06:
---------1---------2---------3---------4---------5---------6
0123****STM 02 PG01 444004444 LN06 CHERRY TRUSTbbbbbb
bb#

3. Optional Statement Record - Continuation Statement (Fixed or Variable

Format)
For the Continuation Statement Record in this example, the Statement
Reference Number "STM 03" is entered in the field "Passive F8582 Loss"
(*+SEQ 1807) of Schedule E.
Line 01:
---------1---------2---------3---------4---------5---------6
0123****STM 03 PG01 444004444 LN01 SCHEDULE E PAGE 2
PART III CONTINUATIONbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
bb#
Line 02:
---------1---------2---------3---------4---------5---------6
0123****STM 03 PG01 444004444 LN02 COLUMN C COLUMN
D COLUMN E COLUMN F bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
bb#
Lines 03-06 contain data in Column D only; Columns C, E, and F must

be zero-filled.
Line 03:
---------1---------2---------3---------4---------5---------6
0123****STM 03 PG01 444004444 LN03 00000000000 000000
01600 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
bb#
Line 04:
---------1---------2---------3---------4---------5---------6
0123****STM 03 PG01 444004444 LN04 00000000000 000000
bb#
Line 05:
---------1---------2---------3---------4---------5---------6
0123****STM 03 PG01 444004444 LN05 00000000000 000000
bb#
Line 06:
---------1---------2---------3---------4---------5---------6
0123****STM 03 PG01 444004444 LN06 00000000000 000000
bb#

.05 Reporting Money Amount Fields and Totals
The following "total" fields on the tax form, schedules, and forms should
reflect the total of the money amount fields reported on the related Statement
Record. If a Statement Record is not present, the applicable money amount
should be entered in the specific field and repeated in the "total" field.
Schedule/Form SEQ # Identification
Form 1040 Page 1 0590 Total Other Income
0697 Total Alimony Paid
0735 Total Other Adjustments
Form 1040 Page 2 1136 F8882 Literal
Schedule A 0140 Total Other Taxes Amount

0410 Total Unreimbursed Employee
Business Expense Amount
0435 Total Other Expenses
0495 Total Other Expenses
Schedule B 0025 Total Seller Financed

Mortgage Amount
Form 6198 0040 Total Other Gain/Loss

SECTION 9 - VALIDATION – TRANSMISSION RECORDS
Balance Due Returns and Refund Returns can be included in the same transmission.
If any of the following reject conditions exist in a Transmission Record,
the entire transmission will be rejected.
For detail description of Error Reject Codes, see Publication 1346

Attachment 1.
.01 General Transmission Reject Conditions
ERC 0805, 0823, 0825
.02 TRANS Record A (TRANA) Reject Conditions
ERC 0439, 0824
.03 RECAP Record Reject Conditions
ERC 0830, 0831, 0832, 0840


SECTION 10 - VALIDATION - TAX RETURN
.01 General Reject Conditions
For detail description of Error Reject Codes, see Publication 1346

Attachment 1.
ERC 0001, 0010, 0014, 0030, 0033, 0034, 0035, 0044, 0045, 0500, 0501,
0502, 0503, 0504, 0505, 0506, 0507, 0508, 0509, 0510, 0511, 0512, 0513,
0514, 0515, 0516, 0517, 0520, 0521, 0524, 0525, 0526, 0527, 0528, 0600,
0999
.02 Statement Record Reject Conditions
ERC 0005, 0050, 0051, 0052, 0053
.03 Tax Return Record Identification (Record ID) Reject Conditions
ERC 0003, 0028, 0029, 0031, 0032, 0060, 0061, 0062, 0064, 0529

.04 Tax Return Carry-Forward Lines
In general, the amount on the Tax Form (Form 1040 and Form 1040A) must equal
the amount carried from the following schedules and forms. Refer to the
specific Error Reject Code in Section 11 or Attachment 1 for exceptions and
additional conditions pertaining to the Error Reject Code.
Field on the Tax Form: Field from the Schedule or Form:
ERC SEQ# Identification Sch/Frm SEQ# Identification

0076: 0380 Taxable Interest = Sch B/ 0290 Taxable Interest
Sch 1
0077: 0394 Total Ordinary = Sch B/ 0525 Total Ordinary
Dividends Sch 1 Dividends
0099: 0440 Business Income/Loss = Sch C 0710 Net Profit (Loss)
plus
Sch C-EZ 0710 Net Profit
0078: 0450 Capital Gain/Loss = Sch D 2400 Combined Net Gain/Loss
or
2540 Allowable Loss
0081: 0470 Other Gain/Loss = 4797 1030 Redetermined Gain/Loss
0079: 0510 Rent/Royalty/Part/ = Sch E 1150 Total Income or Loss

Estates/Trusts Inc or
2010 Total Supplemental
Income (Loss)
0140: 0520 Farm Income = Sch F 0680 Net Farm Profit or
Loss
0457: 0577 Housing/Foreign Earned = 2555 1260 Max. Housing and
Income Exclusion Amount Foreign Earned Inc.
Exclusions
plus
2555EZ 1260 Max. of Foreign Earned
Inc. Exclusion
0080: 0637 Current Year Moving = 3903 0180 Moving Exp Deduction
Expenses
0195: 0640 Self-Employed Deduction = Sch SE 0165 Deduction for 1/2 of

Schedule SE Self Employment Tax
0459: 0721 Other Adjustment Amount = 2555 1310 Total Housing Deduction |

.04 Tax Return Carry-Forward Lines (continued)

0082: 0789 Total Itemized or = Sch A 0520 Total Deductions
Standard Deduction
0392: 0820 Taxable Income = Sch J 0010 Taxable Income
0251: 0820 Taxable Income = 8615 0100 Child Taxable Income
0261: 0857 Form 8814 Amount = 8814 0295 Form 8814 Tax
0252: 0915 Tax (Form 1040) = 8615 0290 Form 8615 Tax
or
0860 Tax (Form 1040A)
0110 0915 Tax = Sch J 0220 Subtract Line 21 from

Line 17
0083: 0925 Credit for Child & = 2441/ 0339 Credit for Child &
Dependent Care Sch 2 Dependent Care
0084: 0930 Credit for Elderly or = Sch R/ 0290 Credit

Disabled Sch 3
0087: 0918 Alternative Minimum Tax = 6251 0340 Alternative Minimum Tax
0086: 1040 Self Employment Tax = Sch SE 0160 Self-Employment Tax
0115: 1080 Unreported Social = 4137 0300 F1040 Social Security |

Security Medicare Tax Medicare Tax on Tips |
0112: 1100 Tax on Retirement Plans = 5329 0078 Additional Tax

on Early Distributions
plus
0091 Additional Tax on
Certain Distr from
Educ Accts
plus
0160 Excess Contributions
Tax on Traditional
IRA
plus
Tax on Roth IRA
plus
0570 Excess Contribution
Tax on Ed IRA
plus
Tax on MSA
plus
Tax on HSA
plus
0850 Tax on Excess
Accumulations


0221: 1105 Advanced EIC Payments = W-2 0200 Advance EIC Payment
0236: 1107 Household Employment = Sch H 0140 Total Taxes Less
Taxes Advance EIC Payments
plus
0240 FUTA Tax
0374: 1192 Additional Child = 8812 0140 Additional Child
Tax Credit (Form 8812) Tax Credit |
0426: 1210 Other Payments = 2439 0230 Tax Paid by Regulated

Investment Company
plus
= 4136 4360 Total Income Tax |
Credit Amount
= 8885 0250 Health Coverage Tax
Credit
0136: 1300 ES Penalty Amount = 2210 0245 Underpayment Penalty/
Short Method
or
0671 Total Underpayment
Penalty
or
= 2210F 0180 Underpayment Penalty/
Farmers Fisherman

In general, the amounts on the following schedules and forms must be equal.
Refer to the specific Error Reject Code in Section 11 or Attachment 1 for
exceptions and additional conditions pertaining to the Error Reject Code.
ERC Sch/Frm SEQ# Identification Sch/Frm SEQ# Identification
0170: Sch A 0390 Casualty/Theft Loss = 4684 0451 Line 17 from |

Line 16 |
0280: Sch B/ 0289 Excludable Savings = 8815 0290 Excludable Savings

Sch 1 Bond Interest Bond Interest
0186: Sch C 0703 Total of Home = 8829 0450 Schedule C

Business Expense Allowable Expenses
0180: Sch E 1991 Net Farm Rental = 4835 0610 Net Farm Rent Profit
0184: Income/Loss and/or
0630 Net Farm Rent (Loss)
0171: 4797 0440 Gain/Loss for = 4684 1120 Loss Equal to or

Entire Year Smaller than Gain
(Form 4684 Sec B Gain)
0251: 8615 0100 Child Taxable Income = 1040/ 0820 Taxable Income
1040A


SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS
The first eight sub-sections of Section 11 contain Error Reject Codes pertaining
to the tax form, organized as follows:
11.01 Tax Form - Forms 1040, 1040A, 1040EZ and 1040-SS (PR) |
11.02 Forms 1040, 1040A and 1040EZ |
11.03 Direct Deposit Information - Forms 1040, 1040A, and 1040EZ |
11.04 Forms 1040 and 1040A only |
11.05 Form 1040 only |
11.06 Form 1040A only |
11.07 Form 1040EZ only |
11.08 Form 1040-SS (PR) |
The remaining four sub-sections include Error Reject Codes for the following:
11.09 Specific Schedules |
11.10 Specific Forms |
11.11 Short Term Capital Gain/Loss (STCGL) and |
Long Term Capital Gain/Loss (LTCGL)
11.12 Authentication Record |
11.13 State Records |
11.14 Summary Record |
For detail description of Error Reject Codes, see Publication 1346,
Attachment 1.
.01 Tax Form - Form 1040, Form 1040A, Form 1040EZ and 1040-SS (PR) |
ERC 0001, 0004, 0006, 0007, 0016, 0019, 0020, 0021, 0022, 0023, 0024,
0071, 0105, 0126, 0233, 0234, 0299, 0531, 0532, 0610, 0611,
0612, 0613, 0614, 0615, 0767, 0770, 1014, 1119, 1156
.02 Form 1040, Form 1040A, and Form 1040EZ |
ERC 0063, 0072, 0075, 0103, 0104, 0146, 0177, 0192, 0409, 0417, 0418,
0600, 0606, 0614, 0709, 1015, 1016, 1019, 1032, 1033, 1034, 1035, 1037,
1038, 1048, 1049, 1051, 1068, 1240
.03 Direct Deposit Information for Form 1040, Form 1040A, and Form 1040EZ |
ERC 0019, 0105, 0233, 0234, 1119
.04 Form 1040 and Form 1040A |
ERC 0008, 0011, 0012, 0037, 0041, 0043, 0065, 0066, 0067, 0068, 0069,
0072, 0073, 0076, 0077, 0083, 0084, 0088, 0091, 0108, 0109, 0111, 0114,
0116, 0121, 0127, 0128, 0129, 0130, 0131, 0134, 0136, 0138, 0158, 0164,
0177, 0188, 0191, 0192, 0198, 0200, 0204, 0221, 0252, 0281, 0295, 0300, |
0301, 0303, 0370, 0372, 0373, 0374, 0382, 0384, 0386, 0388, 0389, 0533, |
0537, 0544, 0563, 0967 |
.05 Form 1040 |

ERC 0070, 0075, 0078, 0079, 0080, 0081, 0082, 0086, 0087, 0089, 0097, |
0099, 0110, 0112, 0115, 0132, 0134, 0135, 0136, 0140, 0145, 0150, 0175,
0176, 0178, 0189, 0191, 0196, 0198, 0236, 0243, 0245, 0260, 0263, 0270,
0277, 0287, 0295, 0297, 0353, 0354, 0357, 0360, 0361, 0364, 0420, 0426, |
0428, 0454, 0456, 0457, 0458, 0459, 0486, 0494, 0495, 0666, 0717, 0721, |
0722, 0778, 0779, 0790, 0791, 0982, 1071, 1080, 1086, 1087, 1094, 1124, |
1230 |

.06 Form 1040A |

ERC 0038, 0075, 0119, 0191, 0198, 0243 |
.07 Form 1040EZ |

ERC 0039, 0069, 0075, 0108, 0109, 0159, 0160, 0161, 0162, 0194, 0204,
0295, 0301, 0303
.08 Form 1040-SS (PR) |

0001, 0008, 0069, 0531, 0533, 0544, 0563, 0615, 1214, 1246, 1247, 1248, |
1249, 1250, 1251, 1252, 1253, 1254, 1255

.09 Error Reject Codes for Schedules
1. Schedule A
ERC 0015, 0113, 0170, 0197
2. Schedule B and Schedule 1
ERC 0280
3. Schedule C
ERC 0098, 0100, 0117, 0149, 0183, 0185, 0187
4. Schedule C-EZ
ERC 0036, 0240, 0241, 0242
5. Schedule D
Only Field Format validations apply

6. Schedule E
ERC 0102, 0106, 0169, 0184, 0286
7. Schedule EIC
ERC 0201, 0202, 0203, 0205, 0206, 0207, 0216, 0217, 0218, 0222, 0476,
0534, 0535
8. Schedule F
ERC 0141, 0142, 0143, 0182
9. Schedule H
ERC 0208, 0209, 0210, 0211, 0212, 0213, 0214, 0215, 0219, 0220, 0223,
0224, 0225, 0226, 0227, 0228, 0229, 0235
10. Schedule J
ERC 0390, 0391, 0392, 0393
11. Schedule R and Schedule 3
ERC 0085, 0133, 0163
12. Schedule SE
ERC 0046, 0047, 0107, 0195

.10 Error Reject Codes for Forms
1. Form T
ERC 0986, 0987, 0988
2. Form W-2
ERC 0122, 0123, 0139, 0289, 0290, 0291, 0295, 0616
3. Form W-2G
ERC 0124, 0290, 0292, 0294, 0616 |
4. Form W-2GU
ERC 0290, 0406, 0615, 0616, 1041, 1042, 1043, 1044, 1045, 1047
5. Foreign Employer Compensation (FEC) Record
ERC 0411, 0412, 0413, 0414, 0415
6. 499-2/W-2PR Record |
Only Field Format validations apply. |
7. Form 970
Only Field Format validations apply.
8. Form 982
ERC 0782, 0783, 0784
9. Form 1099-R
ERC 0125, 0290, 0293, 0616 |
10. Form 1116
ERC 0230, 0231, 0232, 0970, 0971, 0972, 0973, 0974, 0975, 0976, 0977
11. Form 1310

ERC 0518, 1000, 1001, 1002, 1003, 1004, 1005, 1006, 1007, 1008,
1009, 1010, 1011, 1012, 1013, 1017, 1018, 1036,
12. Form 2106 and Form 2106-EZ

ERC 0048, 0049, 0237

.10 Error Reject Codes for Forms continued

13. Form 2120
ERC 0702, 0703, 0706, 0707, 0708
14. Form 2210 and Form 2210F

ERC 0147, 0148
15. Form 2439

ERC 0785, 0786
16. Form 2441 and Schedule 2

ERC 0074, 0090, 0093, 0095, 0137, 0296, 0298, 0914 |
17. Form 2555 and Form 2555EZ

ERC 0406, 0452, 0453, 0455, 0460, 0461, 0462, 0463, 0464, 0465, 0466,
0467, 0468, 0469, 0470, 0471, 0472, 0473
18. Form 3468

ERC 0723, 0727, 0728 |
19. Form 3800

ERC 0720, 0725, 0730, 0738, 0739, 0740, 0741, 0742, 0743, 1170, 1172,
1173
20. Form 3903

21. Form 4136

ERC 0421, 0422, 1400, 1401, 1402, 1403, 1404, 1405, 1406, 1407, 1408, |
1409, 1410, 1411, 1412, 1413, 1414, 1415, 1416, 1417, 1418, 1419, 1420, |
1421, 1422, 1425, 1429, 1430, 1431, 1432, 1433, 1434, 1435, 1436, 1437, |
1438, 1439, 1440, 1441, 1442, 1443, 1444, 1445, 1446, 1447, 1448, 1449,
1450, 1453, 1454, 1455, 1456, 1457, 1465, 1466, 1467, 1468, 1470, 1473, |
1474, 1475, 1476, 1477, 1478, 1480, 1481, 1482, 1483, 1484, 1485, 1486, |
1489, 1490, 1491, 1492, 1493, 1494, 1495, 1496, 1497, 1498, 1499
22. Form 4137

ERC 0017, 0054, 0059
23. Form 4255


24. Form 4562

ERC 1105, 1106, 1107
25. Form 4563
ERC 0406, 0496, 0615
26. Form 4684
ERC 1120
27. Form 4797

ERC 0171, 0667, 0912, 0913 |
28. Form 4835
ERC 0180, 0181
29. Form 4952
ERC 0101
30. Form 4970
ERC 0278 (Reserved)
31. Form 4972
ERC 0271, 0272, 0275, 0276, 0279
32. Form 5074
ERC 0406, 0615
33. Form 5329
ERC 0018, 0057, 0058, 0118
34. Form 5471
ERC 0632, 0633
35. Schedule J (Form 5471)


36. Schedule M (Form 5471)
37. Schedule N (Form 5471)

ERC 0634
38. Schedule O Form 5471)

39. Form 5695

40. Form 5713

41. Schedule A (Form 5713)

42. Schedule B (Form 5713)

43. Schedule C (Form 5713)

44. Form 5884

45. Form 5884-A

46. Form 6198

47. Form 6251

ERC 0930
48. Form 6252

ERC 0094

49 . Form 6478
ERC 0745, 0746
50. Form 6765
ERC 0747, 0748 |
51. Form 6781
ERC 0700, 0701
52. Form 8082
ERC 0711, 0712, 0713
53. Form 8271
ERC 0432
54. Form 8275
55. Form 8275-R
56. Form 8283

ERC 0907, 0908, 0909, 0910, 0911 |
57. Form 8379

ERC 0619, 0620, 0621, 0622, 0624, 0625, 0626, 0627, 0628, 0629,
0630, 0631
58. Form 8396
59. Form 8582
60. Form 8582-CR
ERC 0435, 0436, 0437


61. Form 8586
ERC 0653, 0654
62. Form 8594
ERC 1050
63. Form 8606
ERC 0055, 0056, 0449, 0450, 0451
64. Form 8609-A
ERC 0915, 0916
65. Form 8611
66. Form 8615

ERC 0006, 0251, 0253, 0255, 0256, 0257, 0258
67. Form 8621

ERC 0768, 0771, 0772, 0773, 0775, 0776, 0777 |
68. Form 8689
ERC 0406, 0615
69. Form 8697
ERC 0519, 0714, 0715, 0716
70. Form 8801
ERC 0665
71. Form 8812


72. Form 8814
ERC 0006, 0261, 0262, 0264, 0265, 0266, 0267
73. Form 8815
ERC 0282, 0283
74. Form 8820
75. Form 8824
76. Form 8826
ERC 0751, 0752 |
77. Form 8828
ERC 0288
78. Form 8829
ERC 0186, 0193
79. Form 8833
ERC 0406, 0615
80. Form 8834
ERC 0755, 1190
81. Form 8835
ERC 0756
82. Form 8839
ERC 0480, 0481, 0482, 0483, 0484, 0485, 0488

83. Form 8844
ERC 0757
84. Form 8845
85. Form 8846
86. Form 8847

87. Form 8853
ERC 0350, 0351, 0352, 0358, 0359, 0363, 0366, 0367, 0368, 0369 |
88. Form 8854
89. Form 8859
90. Form 8860
91. Form 8861
92. Form 8862
ERC 0602, 1303, 1305
93. Form 8863
ERC 0379, 0380, 0381, 0383, 0385, 0387, 0512, 0528
94. Form 8864

95. Form 8865
ERC 0636, 0637, 0638, 0639, 0640, 0641, 0642, 0643, 0644, 0646,
0647, 0648, 0655, 0661, 0662
96. Schedule K-1 (Form 8865)
97. Schedule O (Form 8865)

98. Schedule P (Form 8865)

99. Form 8866

ERC 0607
100. Form 8873
ERC 0950, 0951, 0952, 0953, 0954, 0955, 0956, 0957
101. Form 8874

102. Form 8880

ERC 0165, 0166
103. Form 8881
ERC 0764
104. Form 8882

105. Form 8885

ERC 1070, 1072, 1073, 1075, 1076

106. Form 8886

107. Form 8888
ERC 1110, 1109, 1112, 1113, 1114, 1115, 1116, 1117, 1118 |
108. Form 8889

ERC 1085
109. Form 8891

ERC 0406, 0615, 1200, 1201, 1202, 1203, 1204, 1205
110. Form 8896

111. Form 8900

112. Form 8901

ERC 0370, 0560, 0563, 0566, 0961, 0962, 0964
113. Form 8903

114. Form 8906

115. Form 8907

116. Form 8908
117. Form 8909


118. Form 8910
ERC 1271 |
119. Form 8911

120. Form 8912

121. Form 8914

122. Form 8915

ERC 1221, 1222
123. Form 8917

ERC 0989, 0990, 0991, 0992, 0993, 0994, 0995, 0996, 0997, 0998 |
124. Form 8919
ERC 1231, 1232, 1233 |
125. Form 9465

ERC 0167, 0168, 0172, 0710, 1291, 1292, 1293, 1294
126. Form Payment

The literal "PAYMENT REQUEST RECD" (SEQ 0115) in the Acknowledgement
file will indicate a valid payment record on an accepted return.
ERC 0010, 0394, 0395, 0396, 0397, 0398, 0690, 0691, 0692, 0693
127. Allocation Record
ERC 1095

.11 Authenticaton Record
ERC 0025, 0026, 0664, 0670, 0671, 0672, 0674, 0675, 0676, 0679,
0680, 0681, 0682, 0683, 0684, 0689, 0694, 0695, 0696, 0697,
0698, 0699, 1150, 1151, 1155, 1262, 1263, 1264, 1265, 1325, 1326, |
1327, 1328, 1329, 1330, 1331, 1332 |
.12 Short Term Capital Gain/Loss (STCGL) and Long Term Capital Gain/Loss (LTCGL)
ERC 1060, 1061, 1062
.13 State Records

ERC 0009, 0042, 0399, 0400, 0401, 0402, 0403, 0404, 0405, 0407,
0408, 0410, 0419, 0430
.14 Summary Record
ERC 0027, 0151, 0152, 0153, 0154, 0155, 0156, 0157, 0416, 0438,
0441, 0490, 0491, 0493, 0685, 0686, 0687, 0688, 1046, 1063, 1064,
1096, 1261 |


SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS
.01 General Description
Federal/State Electronic Filing is a cooperative one-stop filing program

between IRS and state tax administration agencies. This program allows
the filing of both federal and state income tax returns through the IRS
Electronic Filing System. This effort represents one of the Service's
programs in support of burden reduction for the tax preparation community
and the taxpayers they represent.
The IRS will function strictly as a "data conduit" for electronic state
returns. The term "data conduit" defines a strictly controlled process
to receive, temporarily store, and then provide correctly formatted state
data to the state tax administration agency.
A. State-Only Filing
Any Federal/State e-file participant has the option of participating in

State-Only e-filing. Taxpayers will have the choice of filing a State
Return without the standard Form 1040 attached for the following instances:
• Previously rejected state e-file return

• State return input separately from Federal return
• Part-year resident state return
• Multiple state returns for one taxpayer
• Non-resident state returns
• Married filing separately with state, but filing jointly with
Federal return
B. Federal/State e-file Returns with Foreign Addresses
IRS e-file accepts Federal/State e-file returns with Foreign Addresses,

including the U.S. possessions of American Samoa, Guam, the Commonwealth
of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands.
These returns will be processed at the Austin Submission Processing Center.
Note: PR, GU, MP, AS, or VI are not considered foreign addresses. Please
use the domestic address fields for these returns. However, they are processed
at the Austin Submission Processing Center.
C. State Acknowledgements
The Internal Revenue Service provides State Acknowledgement service on

its Front End Processing System known as EMS (Electronic Management System).
Participating Federal States can transmit their State Acknowledgements to
EMS for trading partners to pick up when they pick up their Federal
Acknowledgement.
.02 Federal/State Filing - Participating States
Thirty-seven states and the District of Columbia will participate in the

2007 Federal/State e-file Program. |
Each state will issue its own publications to detail the state's software
specifications and testing requirements. Software developers will need to
contact the appropriate state to obtain electronic filing publications. A
roster of state electronic filing coordinators is included in Section 12
Subsection 13. Updated rosters of state coordinators will be available in
the IRS Home Page and on the IRS Centralized Bulletin Board. Most states
will place their specifications in the IRS Centralized Bulletin Board,
Federal/State Library.

.03 Data Communications
All e-file returns will be transmitted to two transmission centers,

Martinsburg Submission Processing Center (ECC-MTB) and Tennessee Computing
Center (ECC-MEM). The data communications procedures described in Section 1
will be the same for transmitting Federal/State electronic returns as for
transmitting federal electronic returns.
The following chart reflects the 38 participating Federal/States. Two states

were realigned. Kansas and Missouri will be processed at Kansas City Submission
Processing Center. Federal/State electronic returns are to be transmitted based
on the following state home service center relationship.
Home Service Center Transmit Site States Supported
Andover ECC-MTB* CT DC DE MD NJ NY PA RI VA VT
Austin ECC-MTB AR AL CO IA LA MS ND NE NM OK
Kansas City ECC-MEM** IL IN KS MI MO OH WI WV
Fresno ECC-MEM AZ HI ID MT OR UT
Philadelphia ECC-MTB GA KY NC SC
IRS will reject Federal/State returns that are not submitted to the correct
home service center. The correct home Submission Processing Center is always
the center supporting the state of the taxpayer's residence. In other words,
if it is a Federal/State electronic return, always transmit it to the home
Submission Processing Center that supports the state. For federal returns
only, the ERO should always transmit to supporting home service center.
For Online federal returns, transmission should be based on taxpayer’s
address.
*
ECC-MTB represents Martinsburg, West Virginia
**
ECC-MEM represents Memphis, Tennessee

04. Record Format General Description
The fifth series of federal records (after return, schedule, forms, and
statement records) are the electronic state records. There are two
different electronic state records, the "generic" and the "unformatted".
A combination of these records make up the state return packet. The IRS
record layouts for the generic and unformatted records are specified in
the Part II Record Layouts.
The state records should be formatted following IRS and state specifications.
All the tax information that the state requires is included in the state
packet. The IRS does not augment the state packet in any way. The state
records are considered logical records and all the specifications provided
in Section 2 apply except for the following:
1. The counts entered in Number of Logical Records in Tax Return (SEQ 0040)
and Number of Form Records (SEQ 0090) of the Summary Record must include
a count for each state packet.
2. Increase the counts in Number of Logical Records in Tax Return (SEQ 0040)
and Number of Form Records (SEQ 0090) by "1" for each state packet,
whether there are one or ten records in the state packet. The IRS will
reject the return if these counts are not accurate.
.05 File Format General Description
The Federal/State electronic filing process requires that participating

electronic filers comply with the following file specifications:
1. A state packet cannot be filed without the associated federal return.
The IRS will not accept more than one state packet per electronic
return. The state packet can be associated with a federal refund,
zero-balance or balance due return.
2. The state packet must be placed after the federal statement records
and before the preparer notes record. Any other order will cause
return rejection.

.06 File Format Fixed and Variable Length Options
Electronic filers can transmit Federal/State returns using the fixed or variable
length options described in Section 2. State records transmitted to IRS using
the variable format option are expanded by IRS into fixed format before the
records are provided to the state. Some states require copies of the federal
return within the unformatted state records. Since IRS expands these records
to fixed format before they are provided to the state, in order for states to
receive a "variable" format within the fixed format the following specifications
apply to state records:
1. No data field in any state record should contain the following stream of
characters or the return will be rejected by the Data Communications
Subsystem:
****TRANA, ****TRANB, ****1040 PG01, ****RECAP, ****SUM.
2. State records must not contain the following data characters: "[" "]"
"#" “*” within the state's variable format. These are reserved by the
IRS for use as delimiters.
3. The following delimiters must be used to transmit the unformatted state

records as variable to the state:
"{" instead of "[" and

"}" instead of "]" and
"$" instead of "#" and
"!" instead of "*".
The hexadecimal representations of these characters are:
Symbol ASCII Hex Symbol ASCII Hex
[ 5B } 7B
] 5D } 7D
# 23 $ 24
* 2A ! 21
4. The IRS Record Layouts for generic and unformatted records contain
the only valid Field Sequence Numbers for IRS processing. Any Sequence
Number transmitted that is not listed, or any Sequence Number transmitted
that duplicates a prior Sequence Number will cause rejection.
.07 Types of Characters
The character specifications provided in Section 5 for ALPHA, NUMERIC, and

ALPHANUMERIC apply to state records. The section "Special Cases for Special
Characters" does not apply to state records. For example, each state may have
requirements which are different from IRS requirements for formatting the
taxpayer's name and address.

.08 Validation of State-Only Returns

1. State-Only return data will contain a Form 1040, Page 1 record, state
return packet, and a Summary record. The State Abbreviation of the
Form 1040 (SEQ 0087) must contain the value "SO", indicating that:
(1) State-Only return data is attached, (2) State-Only processing will
be performed, and (3) Form 1040, Page 2 and foreign 1040 processing
will be bypassed.
2. The State-Only return should always be transmitted to the Center that
supports that particular state. State-Only returns with Foreign
addresses will be processed at Austin Submission Processing Center.
3. If the State Abbreviation (SEQ 0087) is equal to “SO” in variable format
of the Form 1040 Page 1 record, then the highest sequence number present
cannot be greater than the Address Indicator (SEQ 0097). If the State
Abbreviation field is equal to “SO” in fixed format of the Form 1040
Page 1 record, then all fields beyond the Address Indicator field must
be blank.
4. The Primary SSN of the State-Only 1040 record (SEQ 0010) must
equal the SSN of the attached State generic record and the Taxpayer
Identification Number of the Summary record (SEQ 0002).
5. The Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050)
of State-Only 1040 record must match data from the IRS Master File.
6. The Secondary SSN (SEQ 0030) and Secondary Name Control (SEQ 0055)
of State-Only 1040 record must match data from the IRS Master File.
7. The RECAP Record will contain a new count for the total number of
State-Only returns (SEQ 0130).
.09 Validation of Federal/State e-file returns with Foreign addresses
1. Addresses from the U.S. possessions will be formatted as U.S.
addresses. Addresses from the foreign countries will be formatted
using new foreign country address fields.
2. All returns with a foreign address will be transmitted at the
Austin Submission Processing Center.
3. The following IRS Error Reject Code is used exclusively for errors in
the Foreign State return packet.
0419 STATE RECORD
State Record – If Address Indicator (SEQ 0097) on the Tax Return is
equal to "3" (indicating a foreign country), then the following fields
must be present: Foreign Street Address (SEQ 0077), Foreign City, State
or Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098);
and the following fields cannot be present: Street Address (SEQ 0080),
City (SEQ 0085), State Abbreviation (SEQ 0095) and Zip Code (SEQ 0100).
If Address Indicator (SEQ 0097) on the Tax Return is not equal to "3",
then the following fields cannot be present: Foreign Street Address
(SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087),
and Foreign Country (SEQ 0098).
0430 STATE RECORD
State Record – If State Abbreviation (SEQ 0095) equals “AS”, “GU”, “MP”,
“PR” or “VI”; or Address Ind SEQ (0097) on the State Only 1040 equals “3”
it must be processed at Austin.

.10 Acknowledgement File for Federal/State-Only Transmissions
Each file of electronic returns transmitted by an electronic filer will

normally be acknowledged within forty-eight hours of receipt and, if the
Federal/State return is accepted, the state packet will be available to
the State Agency from the Internal Revenue Service for retrieval within
twenty-four hours of IRS Acknowledgement.
The ACK Key Record received by the transmitters will contain a State Packet
Code. This code indicates whether a state packet was filed in conjunction
with the accepted or rejected federal return. IRS acceptance of the federal
return and receipt of the state packet does not imply state Acknowledgement
or acceptance of the state tax return.
The State Packet Code in the ACK Key Record will be blank if there is no
state packet associated with the federal return, or will consist of the two
character state abbreviation contained in the State Code field of the generic
record. This is the only field in the ACK Key Record that is changed due to
the presence of a state return packet. The Expected Refund or Balance Due
field, the Duplicate Code field, and EFT Code field refer only to the federal
return.
The state records are identified in the ACK Error Record by the Form Record
Id Type ("STbbbb"),and Form Number ("0001bb" or "0002bb") Page Number and
Form/Schedule Number.
Once a state packet is available for state retrieval, filers need to contact
the respective state to resolve taxpayer problems. Error resolution for state
returns is the responsibility of the state tax administration agency. The IRS
will purge state packets thirty days from IRS Acknowledgement of federal return
acceptance. Electronic filers must contact the states to obtain state
Acknowledgement of state return receipt.
.11 State Acknowledgement File Transmitted by State Agencies to EMS
The Internal Revenue Service provides State Acknowledgement service
on its Front End Processing System, known as EMS (Electronic Management
System). Participating Federal States can send their State Acknowledgements
to EMS for trading partners to pick up when they pick up their Federal
Acknowledgement.
There will be a new state abbreviation code in the State Acknowledgement
Reference File Name extension. For example: “SSC”, the first “S” represents
state acknowledgement and the last two letters “SC” represents state
abbreviation code for South Carolina.
NOTE: “Transmitter” in the outer envelope refers to the state (the
state is a transmitter sending state ACKS to the IRS). “Transmitter”
in the inner envelope refers to the tax return transmitter, the
recipient of the State Acknowledgements.
1. The State will transmit state tax return acknowledgements in
the IRS 120 byte format. The State Acknowledgements must be
able to interface with EMS as outlined in Publication 1346
Part 1, Section 1, Data Communications.
2. The State will transmit Acknowledgement files to EMS with
an outer TRANA, an outer TRANB, at least one inner TRANA, at
least one inner TRANB, and at least one ACK Key Record, at
least one inner RECAP, and an outer RECAP Record. It may
contain zero or multiple ACK Error Records, The ACK Error
Records can only be present when there is an accompanying
ACK Key Record.

.11 State Acknowledgement File Transmitted by State Agencies to EMS continued
3. The Acknowledgement file transmission may consist of
Acknowledgement files for multiple Trading Partners.
4. Field 0170 of the TRANA Record must be “Z” equal State
Acknowledgement file.
5. If the transmission is successful, the state will receive
a message, “Transmission file has been received with the
following GTX Key:________”.
6. EMS will read and process the ETIN in Field 0060 of the
“inner envelope” of the TRANA Record and place the Acknowledgement
File in “Transmitters” outbound mailbox.
7. The Trading Partner will receive all acknowledgements that are
in status Waiting TP Delivery when the Trading Partner receives
acknowledgements, whether the source is Federal or State.
8. Acknowledgements are archived 14 calendar days after
Acknowledgements are picked up.
9. Transmitters must contact the State regarding rejections,
taxpayer problems or any other questions that may arise about
the state acknowledgement. See Section 12.19 of Publication 1346
for the State Agency contacts.
10. Transmitters/Trading Partners (TPs) should download, at least every
five days, the Transmission Status Report to be sure they have received
all of their Ack Files. If they are missing an ACK file and have the
GTX key, they can call the IRS e-Help to rehang it. If they do not
obtain the report, they need to call the State Help Desk to obtain
the GTX key for a specific return’s ACK file and then call IRS to
rehang the specific file.
11. The State must download the State Transmission Report, at least every
five days, and store every state and individual TPs GTX Key from the
report and associate it with each Social Security Number. When a TP
inquires about an ACK File for a specific return, the State Help Desk
can give them the TPs GTX Key to be used when the TP calls IRS e-Help
to re-hang an Ack File.

11a. Processing and Validations of State Acknowledgement (Outer Envelope)
Note: Lower case “b” = blank
Outer TRANA:
- Byte Count Must be 120 bytes
- Start of Record Sentinel "****"
- Record ID Field must be TRANAb (all caps)
- Field 0040 Processing Site
- Field 0060 (ETIN) must be valid in TPDS and must match ETIN in
logon
- Field 0160 (Production-Test Code) must match
T/P code in Transmitters profile data base
- Field 0170 (Transmission Type Code) must be a "Z" = State ACK
- Record Terminus Character must be a "#" sign
Note: Validation for Julian Day is not a requirement for States
Outer TRANB:
- Record ID Field must be TRANBb (all caps)
Outer RECAP:
- Record ID Field must be RECAPb (all caps)
- Field 0030 (Total Inner TRANA Count) must equal number of TRANA
records in the (Inner Envelopes)
- Field 0040 ETIN must = TRANA ETIN Field 0060
- Field 0140 Acknowledgement File Name (GTX Key) for transmission
must be blank (IRS will populate)

11b. Processing and Validations of State Acknowledgement (Inner Envelope

Format)
Inner TRANA:
- Record ID Field must be TRANAb (all caps)
- Field 0040 (Processing Site) must match valid processing site
- Field 0060 (ETIN) must match valid TP ETIN in Transmitter
Profile Data Base
- Field 0160 (Production-Test Code) must be P or T; if Outer = T,
then Inner must equal “T”
- Field 0170 (Transmission Type Code) must be "Z" = State
Acknowledgement
Inner TRANB:
- Record ID must be TRANBb (all caps)
Inner ACK KEY:

- Record Sentinel "****"
- Record ID Field must be ACKbbb (all caps)
- Field 0130 (State Packet Code) must be a valid 2 ltr state code
Inner ACK Error is Optional:

- Record ID Field must be ACKRbb (all caps)
Inner RECAP:
- Record Sentinel "****"
- Record ID Field must be RECAPb (all caps)
- Field 0030 (Total ACK Key Count) must equal number of
ACK Key Records
- Field 0040 (ETIN) must match Inner TRANA Field 0060 ETIN
- Field 0100 (Total ACK Error Count) must equal number of
ACK Error Records
- Field 0140 Acknowledgement File Name (GTX Key) for transmission
must be blank (IRS will populate) Record Terminus Character must
be a "#" sign

.12 Transmission Status Report

A Transmission Status Report is available for States to download that
will show the status of the Acknowledgement files when selected from the
main menu. The State Report will show the “outer envelope” GTX Key of
original State transmission, ETIN for each Acknowledgement file in the
“inner envelope” GTX key assigned to trading partner’s acknowledgement,
and current status of each Acknowledgement.
The Trading Partner’s report shows the status of their transmissions

and acknowledgements.
The reports will show the last 5 calendar days of transactions for
successfully processed files, showing what was picked up and not
picked up by Trading Partners. Acknowledgements are archived
14 calendar days after Acknowledgements are picked up. Transmissions
that are rejected will not be included in the report. If no data is
available, you will receive a message, “No Data Available.”
See Section 1 – Data Communications for more information about the

Transmission Report.

.13 State ACK Record - Outer Envelope TRANA

1. Transmission Information Record – A
STATE ACKNOWLEDGEMENT FILE USE ONLY

OUTER ENVELOPE
Legend: Req’d and V = data must be present and it will be checked by IRS.
Rec = Recommended, data is not mandatory by IRS, but recommended.
Opt = Optional, Field is available for states to use.
No. Ref.
----- -------------------- ---- ------ -----------------
Byte Count 4 "0120" [Req’d & V]
Start of Record 4 Value "****"
Sentinel [Req’d & V]
0000 Record ID 6 Value "TRANAb"
[Req’d & V]
0010 Employer 9 N [Req’d, not V]
Identification
Number of
Transmitter
[state] EIN
0020 Transmitter [state] Name 35 AN [Req’d, not V]
0030 Type Transmitter 16 Blank or

"Preparer's Agent"
[Opt]
0040 Processing Site 1 “C” = Andover
“E” = Austin
“F” = Kansas City
“G” = Philadelphia
“H” = Fresno
(See Processing Site
Chart in Section 1)
[Req’d & V]
0050 Transmission Date 8 YYYYMMDD
[Req’d, not V]
0060 Electronic Transmitter [state] 7 N
Identification [ETIN plus
Number [ETIN] Transmitter's Use Code]
First 5 bytes are
Required, the other 2
must be 00-99
[Req’d & V]
0070 Julian Day 3 N

[Req’d, not V]

.13 State ACK Record - Outer Envelope TRANA continued

1. Transmission Information Record – A continued

OUTER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------
0080 Transmission 2 N Values = 00-99
Sequence for Julian [Req’d, not V]
Day in [0070]
0090 Acknowledgement 1 "A" = ASCII

Transmission Format [Req’d, not V]
0100 Record Type 1 "F" = Fixed [Req’d, not V]
0110 Transmitter [state] EFIN 6 N [Req’d, not V]
0120 Filler 5 Blank
0160 Production-Test Code 1 "P" = Production

"T" = Test
[Req’d, V”]
0170 Transmission Type 1 “Z” = State Acknowledgement
Code State Use Only
[Req’d & V]
Record Terminus Character 1 Value "#" [Req’d & V]

.13 State ACK Record - Outer Envelope TRANB

2. Transmission Information Record – B

OUTER ENVELOPE
No. Ref.
----- -------------- ---- ------ -----------------

0000 Record ID 6 "TRANBb" [Req’d & V]
0010 EIN of Transmitter 9 N
[state] [Req’d, not V]
0020 Transmitter's 35 AN or Blank [Opt]
Address
0030 Transmitter's City, 35 AN or Blank [Opt]
State, Zip Code
0040 Transmitter's [state] 10 N or [Opt]
Area Code & Telephone
Number
0050 Filler 16 Blank

.13 State ACK Record - Outer Envelope continued

3. RECAP Record

OUTER ENVELOPE
No. Ref.
----- -------------- ---- ------ -----------------

0000 Record ID 6 "RECAPb" [Req’d & V]
0010 Filler 8 Blank
0020 Total EFT Count 6 N [Opt]
0030 Total Inner TRANA 6 N,
Count Range = [000001-999999]
STATE USE ONLY [Req & V]
0040 Electronic Transmitter 7 N [includes

[state] Identification Transmitter's Use Code
Number [ETIN] First 5 bytes are
must be 00-99
[Req’d & V]
0050 Julian Day of 3 N [Must be the same as
Transmission on the TRANA record]
[Req’d & V]
0060 Transmission Sequence 2 N [Req’d, not V]
0070 Total Accepted Returns 6 STATE USE ONLY [Opt]
0080 Total Duplicated Returns 6 STATE USE ONLY [Opt]
0090 Total Rejected Returns 6 STATE USE ONLY [Opt]
0100 Total Duplicated EFT 6 STATE USE ONLY [Opt]
0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt]
0120 IRS Computed Return Count 6 STATE USE ONLY [Opt]

.13 State ACK Record - Outer Envelope continued

3. RECAP Record continued

OUTER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------
0130 Total State-Only 6 N,
Return Count Range = (000001-999999)
[Opt]
0135 Total Accepted 6 N,

State-Only Returns Range = (000001-999999)
[Opt]
0137 Filler 5 Blank

[GTX Key] (States must send in blank
and IRS will populate)

.14 State ACK Record – Inner Envelope TRANA

1. Transmission Information Record – A

INNER ENVELOPE
No. Ref.
----- ----- -------------- ---- ------ -----------------

[Req’d & V]
0010 Employer 9 N [Opt]
Identification
Number of
Transmitter EIN
0020 Transmitter Name 35 AN [Opt]
0030 Type Transmitter 16 Blank [Opt]

0040 Processing Site 1 “C” = Andover
“E” = Austin
“F” = Kansas City
“G” = Philadelphia
“H” = Fresno
(See Processing Site
Chart in Section 1)
[Req’d & V]
0050 Transmission Date 8 YYYYMMDD [Req’d, not V]
0060 Electronic Transmitter 7 N
Identification (ETIN plus
Number [ETIN] Transmitter's Use Code]
First 5 bytes are
must be 00-99
[Req’d & V]

.14 State ACK Record – Inner Envelope TRANA continued

1. Transmission Information Record – A continued

INNER ENVELOPE

No. Ref.
------ ----------------- ---- ----- --------------
0070 Julian Day 3 N (Zeroes only)
[Req’d, not V]
0080 Transmission 2 N (Zeroes only)
Sequence for Julian [Req’d, not V]
Day in [0070]
0090 Acknowledgement 1 "A" = ASCII [Req’d, not V]
Transmission Format
0100 Record Type 1 "F" = Fixed [Req’d, not V]

0110 Transmitter EFIN 6 N [Opt, Rec]
0120 Filler 5 Blank

"T" = Test
[Req’d & V]
0170 Transmission Type 1 “Z” = State Acknowledgement
Code “State Use Only”
[Req’d & V]

.14 State ACK Record – Inner Envelope TRANB

2. Transmission Information Record – B

INNER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------

[Req’d & V]
0000 Record ID 6 "TRANBb" [Req’d & V]
0010 EIN of Transmitter 9 N [Opt]
0020 Transmitter's 35 AN [Opt]
Address
0030 Transmitter's City, 35 AN [Opt]

State, Zip Code
0040 Transmitter's Area 10 N [Opt]

Code & Telephone
Number

.14 State ACK Record – Inner Envelope

3. ACK KEY Record – Acknowledgement File Key Record

INNER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------
[Req’d & V]
0000 Record ID 6 Value "ACKbbb"
[Req’d & V]
0005 Reserved IP Address Code 1 Blank
0010 EIC Indicator 1 “Y” or Blank [Opt]
0020 Taxpayer 9 N
Identification [Primary SSN]
Number [Req’d, not V]
0030 Return Sequence 16 Numeric ETIN (5),
Number Transmitter's Use
Code (2),
Julian Day (3),
Trans Seq Num (2),
Seq Num for
Return (4)
State must use RSN
in Field 0023 of
Generic Record
(ETIN must equal
Field 0060 of Inner TRANA)
[Req’d & V]
0040 Expected Refund or 12 Refund or Balance Due

Balance Due from Applicable
Return [Opt]
"R" = Rejected
"D" = Duplicated
Return
"T" = Transmission
Rejected
“E” = Exception Processing
or Blank
[Req’d, not V]

.14 State ACK Record – Inner Envelope continued

3. ACK KEY Record – Acknowledgement File Key Record continued

INNER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------
0060 Duplicate Code 3 "D" = Duplicate DCN or
zero
"P" = Duplicate Primary
SSN or zero
"S" = Duplicate Spouse
SSN or zero
[Opt]
0065 PIN Presence Indicator 1 “0” = No PIN
8453 or 8453-OL
Required
by Practioner
Used
Online Used
“4” = State-Only
No PIN
8453 or
8453-OL is
not Required
“9” = State PIN Not
Relevant
Blank = Rejected Return

[Rec, Opt]
0070 EFT Code 1 Blank

0080 Date Accepted 8 DT
Format = YYYYMMDD
[Rec, Opt]
0090 Return DCN 14 N
State must use DCN in
Field 0020 of Generic
Record, first two digits
must be zeroes
[Req’d & V]
0100 Number of Error 2 N
Records Range 00-96 [Rec, Opt]
0110 FOUO RET SEQ NUM 13 Blank


3. ACK KEY Record – Acknowledgement File Key Record continued

INNER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------
0112 STATE DD Ind 1 Blank [Opt]
0115 Payment Acknowledgement 15 "PYMNT RQST RVCD" or
Literal blank [Opt]
0117 Date of Birth Validity 1 "0" = DOB Validation
Code Not Required
"1" = All DOB[s] Valid
"2" = Primary DOB
Mismatch
"3" = Spouse DOB
Mismatch
"4" = Both DOB[s]
Mismatch
[Opt]
0118 Filler 1 Blank
0119 State-Only Code 2 “SO” or Blank [Opt]

0120 Debt Code 1 "N" = None
"I" = IRS Debt
"F" = FMS Debt
"B" = IRS and FMS
debt or Blank
[Opt]
0130 State Packet Code 2 Valid “2 ltr”
State Code
[Req’d, not V]


4. ACK ERR Record – Acknowledgement File Error Record

INNER ENVELOPE
No. Ref.
----- -------------- ---- ------ -----------------

[Req’d & V]
[Req’d & V]
0010 Taxpayer 9 N [Primary SSN]
Number Record) [Req’d, not V]

Sequence Number [Rec, Opt]
0040 Error Form Record ID 6 AN [Opt]
0050 Error Form Record 6 AN [Opt]
Type
0060 Error Form Page 5 "PG00b" or Blank
Number (page number is "00"
(zero) for all IMF ACK
ERR records) [Opt]
0070 Error Form 7 N [0000001-0000050]
Occurrence or zeroes
[Opt]
0080 Error Field 4 N or zeroes
Sequence Number [Opt]
(nnnn) or zeroes
(Refer to Attachment 1)
[Req’d, not V]


5. Recap Record
INNER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------

[Req’d & V]
0000 Record ID 6 "RECAPb" [Req’d & V]
0010 Filler 2 Blank
0015 Total Exception Processing 6 N (Rec)
0020 Total EFT Count 6 N [Opt]
0030 Total ACK KEY Count 6 N,
Range = (000001-999999)
STATE USE ONLY
[Req’d & V]
0040 Electronic Transmitter 7 N (includes
Identification Transmitter's Use Code)
Number [ETIN] First 5 bytes are
must be 00-99
[Req’d & V]
0050 Julian Day of 3 N Zeroes Only [Opt]
Transmission
0060 Transmission Sequence 2 N Zeroes Only [Opt]
0070 Total Accepted Returns 6 STATE USE ONLY [Opt]
0080 Total Duplicated Returns 6 STATE USE ONLY [Opt]
0090 Total Rejected Returns 6 STATE USE ONLY [Opt]
0100 Total ACK Error Count 6 STATE USE ONLY
[Req & V]
0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt]

0120 IRS Computed Return Count 6 STATE USE ONLY [Opt]


5. Recap Record continued

INNER ENVELOPE

No. Ref.
----- -------------- ---- ------ -----------------
0130 Total State-Only 6 N
Return Count Range = (000001-999999)
[Opt]
0135 Total Accepted 6 N

State-Only Returns Range = (000001-999999)
[Opt]
0137 Filler 5 Blank

[GTX Key] (States must send in
blank and IRS will
populate)

.15 Record Format Fixed and Variable Examples
There are three different electronic state records, the "generic",

"unformatted" and “State-Only”. A combination of these records make up
the state packet.
1. Example of a variable Generic Record:
---------1---------2---------3---------4---------5---------6
123456789012345678901234567890123456789012345678901234567890
0276****ST 0001 PG01 123456789 0000001[0010]SC[0020]00570321
000116[0060]JANE TEST DOE NOW 35 CHARACTERS R[0075]3440
LITTLE RANC H RD NOW 35 CHAR[085]LADSON NOW 22 CHAR
AC[0095]SC[0100]294566666666[0110]00018[0150]1[0155]01[0195]411
2[0200]3400[0310]10308V[0525]185[0550]185[0580]185[0650]B#
2. Example of a variable Unformatted Record that contains a "variable"

federal record:
---------1---------2---------3---------4---------5---------6
123456789012345678901234567890123456789012345678901234567890
1004****ST 0002 PG02 123456789 0000001[0010]SC[0020]00570321
117551[0050]0318!!!!FRM W2 PG01 123456789 0000001{0030}PAT
RICKCHILDS DBA LOW COUNTRY{0040}100 LIBERTY HALL R[00
55]D SUITE 102{0050}GOOSE CREEK SC 29445{0060}400006745{00
70}400002047{0090}400005100{0200}490{0210}36[0060]54{0220}227
{0230}3654{0245}3654{0255}53{0310}DOE JANETEST {0320}3440
LITTLE RAN[0065]CH RD{0330}LADSON SC 29456{0380}171{0390}
3654{0400}SC{0500}S$02[0070]82[0105]S$#

.16 STCAP Record Layout
Field Identification Length Field Description

Start-Record-Sentinel 4 A Value “****”.
0000 Record-Name 5 A Value “STCAP”
0010 Filler 1 AN Value Blank
0020 Total-Records 10 N Value numeric
0040 Total-Generic 8 N Value numeric
0060 Total-Unformatted 8 N Value numeric
0070 PATS-Indicator 1 A Value “P” if PATS data
Blank if live data
0090 Process Date 8 N IRS Accept Date
{YYYYMMDD}
EMS-Use-Fields Reserved for EMS Use |
0100 EMS-State-SRIN 5 N St Retrieval SRIN |
0110 Filler 1 A Value Blank
0120 EMS-State-file-Name 12 A State Abbr. followed |
by SEQ Number
followed by .gz
0130 Filler 6 A Value Blank
0140 Drain-Total-Returns 8 N Value numeric
0160 Drain-Tot-Return-Accp 8 N Value numeric
0180 Drain-Tot-Record-Accp 10 N Value numeric
0200 Drain-Total-Return-Rej 8 N Value numeric
0220 EMS-Hash-SSNS 14 N Numeric |
0230 EMS-File-Number 3 N Numeric |
0240 EMS-File-Total 3 N Numeric |
0250 PDATE 8 N Numeric (yyyymmdd)
0260 PTIME 4 N Numeric (HHMM)
0270 YR-TO-DATE-COUNT 10 N Numeric
Record-Terminus 1 A Value #

.17 Validation of State Records
Most standard reject conditions for state records are listed in the preceding
section. Additionally, filers must follow these specifications or the state
record(s) could be rejected.
1. The state packet consists of the state generic record followed by all
associated unformatted records for the taxpayer. A maximum of one state
generic record, and zero to twenty-five unformatted records can be
contained in a packet. Only one state packet is allowed per federal
return.
2. A generic record must be present in each state packet. Only one generic
record is allowed per state packet. The generic record must precede any
unformatted records for that tax return.
3. An unformatted record is not required; however, up to twenty-five
unformatted records are allowed per state return packet. If more
than twenty-five are present, the entire return is rejected with Error
Reject Code 0045.
4. The Header Section in the generic and unformatted records (SEQ 0000
through SEQ 0020) must be present.
5. The Record ID's in both the generic and unformatted records are checked
for consistency. If inconsistent, the record is rejected. The Record ID
consists of 26 characters, broken down as follows:
Record ID Type 6 (Both Records "STbbbb")

Form Number 6 (Generic Record "0001bb"
Unformatted Record "0002bb")
Page Number 5 (Both Records"PG01b")
Taxpayer Identification Number 9 N (Primary SSN)
Filler 1 blank
Form/Schedule Number 7 N (Generic"0000001"
Unformatted "0000001 to "0000025")
6. The State Code represents the taxpayer's residence state. The taxpayer's
residence state may be different than the state of the taxpayer's address.
State return packets are distributed to states based on the state code
in the generic record. The state code must be a valid Federal/State
Electronic Filing state. Valid states in Tax Year 2007 are: |
Alabama.........AL Kansas..........KS New York........NY

Arkansas........AR Kentucky........KY North Carolina..NC
Arizona.........AZ Louisiana.......LA Ohio............OH
Colorado........CO Maryland........MD Oklahoma........OK
Connecticut.....CT Michigan........MI Oregon..........OR
Washington DC...DC Mississippi.....MS Pennsylvania....PA
Delaware........DE Missouri........MO Rhode Island....RI
Hawaii...... ...HI Montana.........MT South Carolina..SC
Georgia.........GA North Dakota....ND Utah............UT
Idaho...........ID Nebraska........NE Vermont.........VT
Illinois........IL New Jersey......NJ Virginia........VA
Indiana.........IN New Mexico......NM West Virginia...WV
Iowa............IA Wisconsin.......WI
The state code must be consistent throughout the generic record and all
associated unformatted records for the taxpayer.

.17 Validation of State Records continued
7. The State Direct Deposit/Direct Debit Section should be blank if there

is no direct deposit or direct debit at the state level. There is no
connection between the federal and state direct deposit or direct debit
fields since these can differ. Taxpayers may elect to have the federal
and state direct deposit or direct debits in the same account, or they
can chose different accounts.
8. If there is an entry in the State Direct Deposit/Direct Debit Section
the IRS will verify the state Routing Transit Number (RTN). If the
state RTN is not listed on the current Financial Organization Master
File (FOMF) an indicator will be set for the state's future use. The
return will not be rejected.
9. The following Entity Section fields of the generic record must be
significant or the returns will be rejected by the IRS: Name Line 1
(SEQ 0060), Address Line 1 (SEQ 0075), City (SEQ 0085), State
Abbreviation (SEQ 0095), and Zip Code (SEQ 0100).
10. Any entry in the Consistency Section of the Generic Record, must equal
the corresponding Federal Tax Form entry. If an entry is significant
(i.e., not blank), it will be compared to the federal return. If a
Consistency Section entry does not match the corresponding federal
entry, the return will be rejected.
To the extent possible, the Sequence Numbers for Forms 1040, 1040A,
and 1040EZ are the same for the equivalent fields. If no Sequence
Number is given, the field does not exist for that form.
Generic Record Consistency Section 1040 1040A 1040EZ
----Sequence Number----
0150 Federal Filing Status---------------- 0130 0130 (See note)
0155 Total Federal Exemptions------------- 0355 0360 (See note)
0160 Wages, Salaries, Tips---------------- 0375 0375 0375
0165 Taxable Interest--------------------- 0380 0380 0380
0170 Tax Exempt Interest------------------ 0385 0385 0385
0175 Dividends---------------------------- 0394 0394
0180 State/Local Income Tax Refund-------- 0420
0185 Taxable Social Security Benefits----- 0557 0557
0190 Keogh Plan and SEP Deductions-------- 0650
0195 Adjusted Gross Income---------------- 0750 0750 0750
0200 Standard/Itemized Deductions--------- 0789 0789
0205 Earned Income Credit----------------- 1180 1180 1180
Note: The Generic Record Federal Filing Status (SEQ 0150) and the Total
Federal Exemptions (SEQ 0155) can contain an entry when the corresponding
federal form is a Form 1040EZ and IRS will not reject the Federal/State
return.
SEQ 0032 of the Generic Record is for IRS Use Only. IRS will populate
this field.

11. The numeric fields (SEQ 0350 - SEQ 0675), if not blank, will be
checked for format.
12. The IRS will check the Declaration Control Number (DCN) in the federal
Form 1040, 1040A, or 1040EZ against the Declaration Control Number
(SEQ 0020) of the Generic and Unformatted Records and reject both the
federal and state returns if these are not equal.
13. The IRS will check the Return Sequence Number (RSN) in the federal
Form 1040, 1040A, or 1040EZ against the Return Sequence Number (SEQ 0023)
of the Generic Record and reject both the federal and state returns if
these are not equal.
14. The IRS will check all Federal/State returns for the following fields on
Form(s) W-2: If "State Income Tax 1" (SEQ 0400) contains a positive value,
then "State Name 1" (SEQ 0370) should contain a Standard Postal State
Abbreviation. If "State Income Tax 2" (SEQ 0470) contains a positive
value, then "State Name 2" (SEQ 0440) should contain a Standard Postal
State Abbreviation. If this is not done, both the federal and state
returns will be rejected with Error Reject Code 0405.
15. If the federal return is an Online return, the associated state return
must also be an Online return. IRS will check the Online-State-Return
(SEQ 0049) indicator of the state Generic Record. If these do not match,
the Federal/State return will be rejected.
16. The following IRS Error Reject Codes are used exclusively for errors in
the state return packet:
0009 RESERVED
The unformatted state record in fixed format exceeds the maximum length.
0400 STATE RECORD

The Generic Record must be present in the state data packet.
An Unformatted Record was present without the Generic Record, or the
Unformatted Record preceded the Generic Record.
0401 STATE RECORD - STATE CODE (SEQ 0010)
The State Code (SEQ 0010) in the Header Section of the Generic Record
must be valid for the processing service center.
The State Code must be consistent throughout Generic and associated
Unformatted Records for the return.
Exception: If State Abbreviation (SEQ 0095) of State Only Return equal

“AS”, “GU”, “MP” “PR”, or “VI” allow returns to be processed in
Austin.

0402 STATE RECORD - ENTITY SECTION

All "Required Entry" fields in the Entity Section of the Generic Record
(SEQ 0060, 0075, 0085, 0095, 0100) must be present.
0403 STATE RECORD - CONSISTENCY FIELDS
Any entry present in the Consistency Section of the Generic Record

must equal the corresponding federal Tax Form entry.
0404 STATE RECORD - DECLARATION CONTROL NUMBER (DCN)
The DCN (SEQ 0020) of the Generic Record must equal the DCN of the
federal Tax Form.
The DCN (SEQ 0020) of the Generic Record must equal the DCN (SEQ 0020)
of the Unformatted Record.
0405 STATE RECORD - FORM W-2 CHECK
Each Form W-2 associated with a State Record must contain a valid State
Abbreviation in State Name (SEQ 0370, 0440) when there is a significant
entry in State Income Tax (SEQ 0400, 0470).
0406 STATE RECORD
A valid two-digit EFIN Prefix Code is permitted, if not assigned to a
processing site, when State Data is present; or when Processing Site
equals “E” Austin and at least one of the following is present:
Form 2555, Form 2555-EZ, Form 4563, Form 5074, Form 8689, Form 8833,
Form 8854, Form 8891 and/or Form W-2GU; an Address Ind (SEQ 0097)
of the Tax Form equal to “3”; a State Abbreviation (SEQ 0087)
of the Tax Form equal to “AS”, “GU”, “MP”, “PR”, or “VI”.
0407 STATE RECORD - RETURN SEQUENCE NUMBER (RSN)

The Return Sequence Number (RSN) (SEQ 0023) of the Generic Record must
equal the RSN of the Federal Tax Form.
0408 STATE RECORD - ONLINE RETURN INDICATOR
When Online-State-Return (SEQ 0049) of the Generic Record is equal to
"O", the Transmission Type Code (SEQ 0170) of the TRANS Record A (TRANA)
must equal "O", and vice versa.

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS
IRS has two electronic signature options available for taxpayers

to sign their tax returns, the Self-Select PIN and Practitioner PIN
methods.
Questions or comments regarding Section 13 should be sent to:

Johl Jamanow, W:CAS:SP:ES:I, NCFB C5-351 |
5000 Ellin Road
Lanham, MD 20706
Phone: (202) 283-0407 ` |
01. What is the Self-Select PIN Method?
The Self-Select PIN method is one option for taxpayers to use when signing
their electronic tax return. The PIN is any five numbers (except ALL zeros)
the taxpayer chooses to enter as their electronic signature. A PIN is needed
for each taxpayer if filing a joint return, and each can choose any five numbers.
If the taxpayer is filing through an Electronic Return Originator (ERO), or
using Tax Preparation Software, the taxpayer Date of Birth and Prior Year
Adjusted Gross Income (AGI) or Prior Year PIN from the original return must
also be entered for authentication.
If the taxpayer agrees, it is acceptable for an ERO and/or software program

to generate or assign the taxpayer PIN. The taxpayer consents to the ERO’s
choice by completing and signing an IRS e-file signature authorization
containing the intended taxpayer PIN. The taxpayer PIN can be systemically
generated or manually assigned into the electronic format and/or the
signature authorization form. However, the ERO must receive the signature
authorization signed by taxpayer(s) before they transmit the return or
release it for transmission to the IRS.
See Questions and Answers for the Self-Select PIN Method at the end of this
Section.

02. Taxpayer Eligibility Requirements for the Self-Select PIN Method

The following taxpayers are eligible to use this option:
• Taxpayers who are eligible to file Form 1040, 1040A, 1040EZ or 1040-SS (PR) |
for Tax Year 2007. |
-|
• Taxpayers who did not file for Tax Year 2006, but have filed previously. |
• Taxpayers who are age 16 or older on or before December 31, 2007, who |
have never filed a tax return.
• Primary taxpayers under age 16 who have filed previously.
• Secondary taxpayers under age 16 who have filed in the immediate prior
year.
• Military personnel residing overseas with APO/FPO addresses.
• U.S. Citizens and resident aliens residing in the American Possessions of
the Virgin Islands, Puerto Rico, America Samoa, Guam and Northern Marianas,
or with foreign country addresses.
• Taxpayers filing a Form 4868 (extension of time to file) or Form 2350
(extension for certain U.S. citizens living aboard).
• Those who are filing on behalf of deceased taxpayers.
The following taxpayers are NOT eligible to participate:
• Primary taxpayers under age 16 who have never filed.
• Secondary taxpayers (spouse) under age 16 who did not file in the
immediate prior year.
-|
• Taxpayers required to file the following forms, which must be attached
to Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file
Return or Form 8453-OL, U.S. Individual Income Tax Declaration for an
IRS e-file Online Return:
• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
(or acceptable documentation/required donor documentation),
• Form 3115, Application for Change in Accounting Method,
• Form 3468, Computation of Investment Credit, if historical Structure
Certificate is required,
• Form 4136, Credit for Federal Tax Paid on Fuels, if certificate
and/or reseller statement is required,
• From 5713, International Boycott Report,
• Form 8283, Noncash Charitable Contributions, Section A, if statement(s)
required, or Section B, Donated Property,
• Form 8332, Release of Claim to Exemption for Children of Divorced or
Separated Parents,
• Form 8858, Information Return of U.S. Persons with Respect to
Foreign Disregarded Entities,
• Form 8864, Biodiesel and Renewable Diesel Fuels Credit, if Certificate
• Form 8885, Health Care Tax Credit, and
• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or
acceptable substitute), if taxpayer elects not to include their
transactions on the electronic STCGL or LTCGL records.

03. What is the Practitioner PIN method?
The Practitioner PIN method is another electronic signature option for taxpayers
to e-file using a five digit PIN. The taxpayer chooses any five digits, except
ALL zeros, as their PIN signature and must use an Electronic Return Originator
(ERO) to e-file under this method. A PIN is needed for each taxpayer if filing
a joint return, and each can choose any five numbers.
NOTE: The taxpayer’s Date of Birth and Prior Year Adjusted Gross Income or Prior
Year PIN are not required.
The Practitioner PIN method offers another signature option as well for EROs to
use in preparing and transmitting Forms 1040, 1040A, 1040EZ, and 1040-SS (PR) |
to IRS. In most cases, this method is totally paperless and eliminates the
Form 8453.
If the taxpayer agrees, it is acceptable for an ERO and/or software program
release it for transmission to the IRS.
See Questions and Answers for the Practitioner PIN method at the end of
this Section.
04. Taxpayer Eligibility Requirements for the Practitioner PIN Method
The following taxpayers are eligible to use this option:
• Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ or
1040-SS (PR). |
• U.S. citizens and resident aliens residing in the American Possessions
of the Virgin Islands, Puerto Rico, America Samoa, Guam and Northern
Marianas, or with foreign country addresses.
• Taxpayers filing a Form 4868 (extension of time to file).
The following taxpayers are NOT eligible to participate:
Returns:
• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes,
• Form 3468, Computation of Investment Credit, if historic Structure
• Form 8283, Noncash Charitable Contributions, Section A, if
statement(s) required, or Section B, Donated Property,
• Form 8332, Release of Claim to Exemption for Children of Divorced
or Separated Parents,
• Form 8858, Information Return of U.S. Persons with Respect to
Foreign Disregarded Entities,
• Form 8864, Biodiesel and Renewable Diesel Fuels Credit, if
Certificate and/or reseller statement is required,
• Form 8885, Health Coverage Tax Credit, and
• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or
acceptable substitute), if taxpayer elects not to include their

.05 Data Validation
The following information must be present for the taxpayer when using the
Self-Select PIN option for e-file:
Primary Taxpayer:
Social Security Number
Name Control
Date of Birth
Prior Year Adjusted Gross Income (AGI) - AND/OR Prior Year PIN (prior to
any adjustment or change by IRS)
NOTE: Taxpayers may provide both prior year AGI and PIN but must match one
to be authenticated.
Spouse, When Married Filing Jointly:

Spouse Social Security Number
Spouse Name Control
Spouse Date of Birth
Prior Year Adjusted Gross Income (AGI) – AND/OR Prior Year PIN (prior to
any adjustment or change by IRS)
Note: Taxpayers may provide both prior year AGI and PIN but must match one
to be authenticated.
Special Circumstances:
If taxpayers filed a joint return for Tax Year 2006 and want to file separate |
returns for Tax Year 2007, they will each enter the same AGI or their PIN from |
the 2006 joint return on their separate returns for Tax Year 2007. |
If taxpayers did not file jointly for Tax Year 2006, they are required to |
provide their respective AGI amount or PIN.
If a return was not filed for Tax Year 2006, the taxpayer is required to |
enter zero “0” in the AGI field. (Prior Year PIN field should be left blank)
If taxpayers filed Form 1040PR for Tax Year 2006, the taxpayer is required to |
enter zero “0” in the AGI field. (Prior Year PIN field should be left blank)
Note: Taxpayers who filed their 2006 tax return after December 9, 2007 |
are eligible to use the Self-Select PIN for e-file. However, these
taxpayers will need to submit zeroes for their Adjusted Gross Income.
In the event their return is rejected due to a mismatch of AGI, they
can resubmit their return using their actual values. The extract
creating the Self-Select PIN eligibles is created in December and due
to processing constraints, late filers may or may not be included.
Late filers can still use the Self-Select PIN.

05. Data Validation continued
Validation of Data:
Prior Year Adjusted The Prior Year AGI is entered in whole dollar
Gross Income amounts. There will be a one dollar
tolerance level.
Date of Birth An exact match on day, month and year against

Social Security Administration records is required
for all online returns with or without the
Self-Select PIN usage. If a married filing jointly
(MFJ) return is filed through a practitioner
electronically and taxpayer(s)uses the Self-Select
PIN(s) to sign their return, the date of birth for
the primary taxpayer and spouse are required.
However, their tax return will not reject if the
Dates of Birth do not match. The Date of Birth
Validity Code (Field 0117) will be present in the
Acknowledgement Record. The Date of Birth Validity
Code identifies whether validation of the Date of
Birth (DOB) is required; and if the DOB is required,
whether the DOB matched on the IRS File or not.
PIN The Personal Identification Number (PIN) is

self-selected or agreed to by the taxpayer. A PIN
is required for the primary and secondary taxpayer.
PIN is composed of 5 digits. All zeroes are not
permitted. The spouse can use the same PIN as the
primary. The PIN is used on the current year tax
return as the taxpayer’s signature.
Assignment of If the taxpayer agrees, it is acceptable for an ERO

Taxpayer PIN and/or software program to generate or assign the
taxpayer PIN. The taxpayer consents to the ERO’s
choice by completing and signing an IRS e-file
signature authorization containing the intended
taxpayer PIN. The taxpayer PIN can be systemically
generated or manually assigned into the electronic
return format and/or the signature authorization
form. However, the ERO must receive the signature
authorization signed by the taxpayer(s) before they
transmit the return or release it for transmission
to IRS. This guideline refers to returns filed
using the Self-Select or Practitioner PIN method.

.06 IRS e-file Signature Authorizations
1. Form 8879, IRS e-file Signature Authorization, is used to authorize

an Electronic Return Originator to enter the taxpayer’s self-select
personal identification number (PIN) as the taxpayer’s signature on
electronically filed Forms 1040, 1040A, 1040EZ and 1040-SS (PR) income |
tax returns. Form 8879 is provided as a convenience when the taxpayer
is unavailable or unable to return to the office, or it is inconvenient
for the taxpayer to personally sign the electronically prepared
income tax return.
2. If the taxpayer agrees, it is acceptable for an ERO and/or software
program to generate or assign the taxpayer PIN. The taxpayer consents
to the ERO’s choice by completing and signing an IRS e-file signature
authorization containing the intended taxpayer PIN. The taxpayer PIN
can be systemically generated or manually assigned into the electronic
format and/or the signature authorization form. However, the ERO must
receive the signature authorization signed by taxpayer(s) before they
transmit the return or release it for transmission to the IRS. This
guideline refers to returns filed using the Self-Select or Practitioner
PIN method.
3. The practitioner will provide Form 8879 to the taxpayer along with
a copy of the completed tax return personally or by U.S. mail, private
delivery service, e-mail, or an Internet web site. Upon review of
their tax return, the taxpayer(s) complete Part II of Form 8879 with
their PIN, signature and date. The taxpayer must return the form to the
ERO either personally, by U.S. mail, private delivery service, or FAX
transmission. The ERO must retain the completed Form 8879 as instructed
on the form.
4. Form 8878, IRS e-file Signature Authorization on Application for
Extension of Time to File, is used for taxpayers to authorize the
ERO to enter the taxpayer’s PIN on one of several extension
of time to file applications processed through Electronic Transmitted
Documents (ETD) programs. Form 8879 procedures above also apply to
Form 8878.
5. Electronic Funds Withdrawals accompanying Form 4868 can be signed

using the Practitioner PIN method. A Form 8878 must be completed
by all taxpayers who use this method. Note that a signature is only
required to authorize the funds withdrawal. There is no signature
requirement for the Form 4868 itself. See Part III of this
publication for additional information on ETD programs.
6. When finalized, Forms 8879 and 8878 and instructions for use with
Tax Year 2007 e-file will be available on the IRS website, The |
Digital Daily, at www.irs.gov (click on “Forms and Pubs”, then
“Forms and Instructions”). Tax year 2007 forms will be posted |
on the website as soon as possible; however, they may not be
available at the time this document is published.
7. Beginning Tax Year 2005, Forms 8879 and 8878 were revised to include
the Electronic Funds Withdrawal (EFW) statement in the Part II. When
either of these forms is used a separate EFW statement does not have
to be provided to the taxpayer.
8. Exhibits of Forms 8879 and 8878 will be included in Publication 1345A,
Filing Supplement for Authorized e-file Providers, Tax Year 2006. |

.07 Jurat/Disclosure Guidelines
1. This section provides guidelines for the jurat/disclosure language

that is to be included in software packages for electronically filed
returns.
2. In all instances, the appropriate jurat/disclosure text must be
provided to taxpayers prior to the presentation of fields used to
enter signature(s) (e.g. PIN) and related authentication information
(e.g. Date of Birth and Adjusted Gross Income).
3. It is imperative that all taxpayers who use the Electronic Funds
Withdrawal feature are provided with the appropriate Electronic Funds
Withdrawal (EFW) text for their review. Only the approved EFW text
displayed in this publication is to be used. The approved EFW text
(selection D1) is displayed separately and has not been included in
samples for Jurat/Disclosure Version A-D provided.
4. Online software products must provide the capability for taxpayers
to view the jurat/disclosure statements on the input screen.
5. When Form 8879 and 8878 is used, the Electronic Withdrawal statement
is provided to the taxpayer in Part II of the form. See Section 13.06.
6. Software products intended for use by tax professionals may also
provide functionality to print a graphic equivalent of the
jurat/disclosure statements for taxpayers to sign as an alternative
to viewing and signing the statement on the input screen. A graphic
equivalent may be appropriate when the taxpayer will not be present
to review the completed return in the presence of the ERO, and has
elected to authorize the ERO to enter the taxpayer(s) Self-Select PIN(s).
7. The jurat/disclosure text selections are located in Section 13.08 of
this document. Samples of the jurat/disclosure versions A-D are
included in Section 13.09.
8. Certain Decedent returns Forms 1040, 1040A, and 1040EZ are accepted
into e-file. Text Selection T8 must be included for decedent
returns filed with Form 1310, Statement of Person Claiming Refund
Due a Deceased Taxpayer. If both taxpayers on a jointly filed refund
return are deceased, a Form 1310 and selection T8 must be completed
for each decedent.
|
9. Use the guidelines below, and notes on the text selections for jurat
entry field format.
Jurat Entry Field Format Guidelines

Field Length Characters Format/Notes
Dates – (e.g. Eight All numeric MMDDYYYY (must convert
signature dates, to YYYYMMDD for record
Date of Birth) layouts)
Taxpayer’s PIN Five All numeric Cannot be all zeroes
ERO or Paid Eleven All numeric First six positions =
Preparer PIN Electronic Filing
Identification Number
(EFIN); last five
positions = Self-
Selected numerics
Money Fields Twelve All numeric Dollars ONLY, zero fill
maximum if no prior year AGI

.07 Jurat/Disclosure Guidelines continued
10. The following table includes the valid Jurat Disclosure Codes for
electronically filed Tax Year 2006 Forms 1040, 1040A, 1040EZ and
1040-SS (PR). |
The codes (e.g. P1,C1,T1) in the third column identify the possible
selections for each jurat version.
11. Some text selections are required only when a specific condition
exists. The jurat version display pages include a reference to
these selections. Complete text is displayed on the page entitled
“Special Condition Text Selections”. Text for these selections
MUST BE included when they apply to the taxpayer’s filing situation.
For example, include Selection D1 for all returns with an
Electronic Funds Withdrawal (EFW), and use Selection T8 for decedent
returns when a Form 1310 is attached. NOTE: Decedent returns can not |
be filed on Form 1040-SS (PR). |
Tax Year 2007 Jurat Disclosure Codes

Form 1040 Series – Forms 1040, 1040A, 1040EZ, 1040-SS (PR)
Required
Jurat/ Screen/
Disclosure Title Graphic Comments
Code Selections
Online Self-Select PIN Method Prepared by: Taxpayer on
Form 1040,A,EZ,SS (PR) personal computer
• Without electronic funds P1,C1,T1 Transmitted by:
withdrawal Intermediate
A • If Decedent return with Form 1310 T8
Service Provider (ISP) or
transmitter
attached, also include… Signatures:
(1040-SS (PR) not applicable) Taxpayer(s) signs with a
PIN
• With electronic funds withdrawal P1,C1,D1, T1
Reqular Online Filing

Form 1040,A,EZ,SS (PR) Prepared by: Taxpayer on
Form 8453-OL Required personal computer
• Without electronic funds C3,T2 Transmitted by: ISP or
withdrawal transmitter
B Signatures:
• If Decedent return with Form 1310 T8 Form 8453-OL required
attached, also include… Taxpayer(s) does not sign
(1040-SS (PR) not applicable) with a PIN
• With electronic funds withdrawal C3,T2
Self-Select PIN Method by ERO

Form 1040,A,EZ,SS (PR) Prepared by: Preparer/ERO
• Without electronic funds E1,P1,C1, T1 Transmitted by: ERO
withdrawal Signatures:
C Taxpayer(s) signs with a
• If Decedent return with Form 1310 T8 PIN
attached, also include… ERO – EFIN/PIN
(1040-SS (PR) not applicable)
• With electronic funds withdrawal E1,P1,C1, D1,T1
Practitioner PIN Method Prepared by: Preparer/ERO
Form 1040,A,EZ,SS (PR) Transmitted by: ERO
• Without electronic funds E1,P1,C1, Signatures:
withdrawal T6 Taxpayer(s) signs with a
PIN
• If Decedent return with Form 1310 Paid Preparer’s EFIN/PIN
attached, also include… T8 NOTE: Form 8879, IRS
D (1040-SS (PR) not applicable) e-file Signature
• With electronic funds withdrawal Authorization, Including
(See Selection D1 explanations to Part III, is required.
follow) E1,P1,C1,T6 Taxpayer prior year
AGI/Taxpayer PIN, and Date
of Birth not required.
BLANK Form 8453 is required.

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATION
.08 Jurat Language Text Selections
1. This section identifies the various Perjury, Consent to Disclosure,

and Electronic Funds Withdrawal (EFW) text selections (components)
used to develop jurat language statements for electronic filing tax
preparation software.
2. The software shall provide the capability to incorporate these
statements into the appropriate jurat text for presentation to
taxpayer(s) for their review.
3. Use the table in .06 above and the displays in this section to
determine the appropriate components or building blocks to
develop jurat statements for Form 1040 series returns.
4. Jurat language and related requirements used only for documents
submitted through the Electronically Transmitted Documents (ETD)
system are included in Part III of this document.
Perjury Statement Selections

Selection P1
Perjury Statement – use this selection when electronically filing
Form 1040, 1040A, 1040EZ, or 1040-SS (PR) with Self-Select PIN |
Perjury Statement
Under penalties of perjury, I declare that I have examined this return, (or
request for refund) including any accompanying statements and schedules and, to
the best of my knowledge and belief, it is true, correct, and complete.
Selection P2 (Reserved)
Selection P3 (ETD only) See Part III of this document

.08 Jurat Language Text Selections continued
Consent to Disclosure Selections
A Consent to Disclosure is to be included on the screen for all electronically

filed returns and documents.
Selection C1
Consent to Disclosure - use this selection for electronically filed Form 1040
Series returns
Consent to Disclosure
I consent to allow my Intermediate Service Provider, transmitter, or Electronic
Return Originator (ERO) to send my return (or request for refund) to IRS and to
receive the following information from IRS: a) an acknowledgement of receipt or
reason for rejection of transmission; b) an indication of any refund offset;
c) the reason for any delay in processing or refund; and, d) the date of any
refund.
Selection C2 (ETD only) See Part III of this document
Selection C3
Consent to Disclosure – use this selection for electronically filed
Form 1040 series returns that require taxpayers to file a Form 8453-OL
signature document.
I consent to allow my intermediate service provider or transmitter to send my

return (or request for refund) to the IRS and to receive the following
information from the IRS: a) an acknowledgement of receipt or reason for
rejection of transmission; b) an indication of any refund offset; c) the
reason for any delay in processing the return or refund; d) notification that
Form 8453-OL signature documents have not been received for the past two years,
if required; and e) the date of any refund.
ERO Declaration
Selection E1
ERO Declaration and Signature - use this selection and ERO PIN entry when return
(or request for refund) is transmitted by an Electronic Return Originator (ERO).
For use with Self-Select and Practitioner PIN methods.
ERO Declaration
I declare that the information contained in this electronic tax return (or request
for refund) is the information furnished to me by the taxpayer. If the taxpayer
furnished me a completed tax return, I declare that the information contained in
this electronic tax return is identical to that contained in the return provided by
the taxpayer. If the furnished return was signed by a paid preparer, I declare I
have entered the paid preparer’s identifying information in the appropriate portion
of this electronic return. If I am the paid preparer, under the penalties of
perjury I declare that I have examined this electronic return, and to the best of
my knowledge and belief, it is true, correct, and complete. This declaration is
based on all information of which I have any knowledge.
ERO Signature
I am signing this Tax Return (or request for refund) by entering my PIN below.
ERO’s PIN _ _ _ _ _ _ _ _ _ _ _
(enter EFIN plus 5 Self-Selected numerics)

Electronic Funds Withdrawal Consent Selections

Include an Electronic Funds Withdrawal Consent statement only when taxpayer
has selected the Electronic Funds Withdrawal option
Selection D1
Electronic Funds Withdrawal Consent for Forms 1040, 1040A, 1040EZ, or 1040-SS (PR) |
Statement MUST BE included with all Electronic Funds Withdrawal (EFW) returns
Electronic Funds Withdrawal Consent
If applicable, I authorize the U.S. Treasury and its designated Financial Agent to
initiate an ACH electronic funds withdrawal (direct debit) entry to the financial
institution account indicated in the tax preparation software for payment of my
Federal taxes owed on this return and/or a payment of estimated tax, and the
financial institution to debit the entry to this account. I further understand
that this authorization may apply to future Federal tax payments that I direct
to be debited through the Electronic Federal Tax Payment System (EFTPS). In order
for me to initiate future payments, I request that the IRS send me a personal
identification number (PIN) to access EFTPS. This authorization is to remain in
full force and effect until I notify the U.S. Treasury Financial Agent to
terminate the authorization. To revoke a payment, I must contact the U.S. Treasury
Financial Agent at 1-888-353-4537 no later than 2 business days prior to the
payment (settlement) date. I also authorize the financial institutions involved
in the processing of the electronic payment of taxes to receive confidential
information necessary to answer inquiries and resolve issues related to the
payment.
Note: As was revised for Tax Year 2005, Form 8879 (and 8878) now includes
the Electronic Funds Withdrawal (EFW) consent language in Part II of each
form. Many Software products are designed to include Form 8879 and 8878
(e.g. as required for Practitioner PIN method returns), if Form 8879 or
8878 is not used for an EFW return or document you must still provide
EFW consent language to the taxpayer as above.
Selection D2 (ETD only) See Part III of this document
Selection D3 (ETD only) See Part III of this document

Taxpayer Signature Selections
Selection T1
Use this signature selection when filing a Form 1040, 1040A, 1040EZ, or
1040-SS (PR) and the Self-Select PIN method will be used to sign the return |
I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if

applicable, by entering my PIN below.
------------------------------------------------------------------------------
Taxpayer’s PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _
Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _
Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ _ *
Taxpayer’s Prior Year PIN: _ _ _ _ _ *
Spouse’s PIN: _ _ _ _ _
Spouse’s Date of Birth: _ _ _ _ _ _ _ _
Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ _ _ *
Spouse’s Prior Year PIN: _ _ _ _ _ *
*NOTE: Taxpayers may use either the AGI or PIN for authentication. If both are
included in the record only one has to match IRS records.
Selection T2
Use this signature selection when filing a Form 1040, 1040A, 1040EZ, or 1040-SS (PR) |
Online and using Form 8453-OL to sign the return
I am transmitting this Tax Return and signing this Electronic Funds Withdrawal
Consent, if applicable, by entering my Date of Birth below.
------------------------------------------------------------------------------
Taxpayer’s Date of Birth (DOB): _ _ _ _ _ _ _ _ Date:_ _ _ _ _ _ _ _
Spouse’s Date of Birth:_ _ _ _ _ _ _ _
Selection T3 (ETD only) See Part III of this document


Reserved – not available for Tax Year 2006 |
Selection T6
Use this signature selection for returns filed using the Practitioner PIN method.
ERO is required to retain Form 8879, IRS e-file Signature Authorization, that
has been signed by the taxpayer(s)
I am signing this Tax Return and Electronic Funds Withdrawal Consent, if

------------------------------------------------------------------------------
Taxpayer’s PIN:_ _ _ _ _ Date_ _ _ _ _ _ _ _
Selection T8 – Decedent Returns only with Form 1310 attached

Must be included with all Decedent Returns when Form 1310 is attached.
Use this selection only for Form 1040, 1040A, or 1040EZ Decedent returns that
are filed with a Form 1310, Statement of Person Claiming Refund Due a Deceased
Taxpayer. If both taxpayers are shown as decedents on this return, two
Forms 1310 are required, and T8 information must be completed for each decedent.
-|
Form 1310 Signature and Verification

Completion of this section indicates that I am requesting a refund of taxes
overpaid by or on behalf of the decedent. Under penalties of perjury, I
declare that I have examined this Form 1310 claim, and to the best of my
knowledge and belief, it is true, correct, and complete.
------------------------------------------------------------------------------
________________________________________________ _ _ _ _ _ _ _ _
Signature of person claiming refund (35 character limit) Date

.09 e-file Jurat/Disclosure Text - Codes A-D
Tax Year 2007 Jurat/Disclosure Code A Text

Online Self-Select PIN Form 1040, 1040A, 1040EZ or 1040EZ-T
Perjury Statement
Under penalties of perjury, I declare that I have examined this return, (or request
for refund) including any accompanying statements and schedules and, to the best of
my knowledge and belief, it is true, correct, and complete.
Return Originator (ERO) to send my return (or request for refund) to IRS and to
receive the following information from IRS: a) an acknowledgement of receipt
or reason for rejection of transmission; b) an indication of any refund offset;
c) the reason for any delay in processing or refund; and, d) the date of any refund.
Additional Statements may be required. See Special Optional Text Selections

for Jurat/Disclosure Codes A – D in this section.
Electronic Funds Withdrawal Consent - MUST BE included with all returns with
Electronic Funds Withdrawal
Form 1310 Signature and Verification – Decedent returns with Form 1310 only.

------------------------------------------------------------------------------
Taxpayer’s PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _
Taxpayer’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*
Taxpayer’s Prior Year PIN:_ _ _ _ _*
Spouse’s PIN:_ _ _ _ _
Spouse’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*
Spouse’s Prior Year PIN:_ _ _ _ _*
_________________________________________________________________________________

.09 e-file Jurat/Disclosure Text - Codes A–D continued
Tax Year 2007 Jurat/Disclosure – Code B Text

Regular Online Filing Form 1040, 1040A, 1040EZ, or 1040-SS (PR)
(Taxpayer must file Form 8453-OL)
Consent to allow my intermediate service provider or transmitter to send my
return (or request for refund) to the IRS and to receive the following
information from the IRS: a) an acknowledgement or receipt of reason for
rejection of transmission; b) an indication of any refund offset; c) the
reason for any delay in processing the return or refund; d) notification
that Form 8453-OL signature documents have not been received for the
past two years, if required; and e) the date of any refund.

Electronic Funds Withdrawal Consent – The EFW language is to be included on
Form 8453-OL that is required to be signed and filed by the taxpayer.
I am transmitting this Tax Return and signing this Electronic Funds Withdrawal
Consent, if applicable, by entering my Date of Birth below.
------------------------------------------------------------------------------
Taxpayer’s Date of Birth (DOB): _ _ _ _ _ _ _ _ Date:_ _ _ _ _ _ _ _
Spouse’s Date of Birth:_ _ _ _ _ _ _ _

.09 e-file Jurat/Disclosure Text – Codes A-D continued
Tax Year 2007 Jurat/Disclosure – Code C Text

Self-Select PIN by ERO Form 1040, 1040A, 1040EZ, or 1040-SS (PR)
ERO Declaration
I declare that the information contained in this electronic tax return (or request
for refund) is the information furnished to me by the taxpayer. If the taxpayer
furnished me a completed tax return, I declare that the information contained in
this electronic tax return is identical to that contained in the return provided
by the taxpayer. If the furnished return was signed by a paid preparer, I declare
I have entered the paid preparer’s identifying information in the appropriate
portion of this electronic return. If I am the paid preparer, under the penalties
of perjury I declare that I have examined this electronic return, and to the best
of my knowledge and belief, it is true, correct, and complete. This declaration
is based on all information of which I have any knowledge.
ERO Signature
ERO’s PIN _ _ _ _ _ _ _ _ _ _ _
Perjury Statement
Under penalties of perjury, I declare that I have examined this return, (or request
for refund) including any accompanying statements and schedules and, to the best
of my knowledge and belief, it is true, correct, and complete.
Return Originator (ERO) to send my return/form to IRS and to receive the following
information from IRS: a) an acknowledgement of receipt or reason for rejection of
transmission; b) an indication of any refund offset c) the reason for any delay
in processing or refund; and, d) the date of any refund.

Electronic Funds Withdrawal Consent - MUST BE included with all returns with
Electronic Funds Withdrawal
I am signing this Tax Return and Electronic Funds Withdrawal Consent, if

------------------------------------------------------------------------------
Taxpayer’s PIN:_ _ _ _ _ Date:_ _ _ _ _ _ _ _

Taxpayer’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*
Taxpayer’s Prior Year PIN:_ _ _ _ _*
Spouse’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*
Spouse’s Prior Year PIN:_ _ _ _ _*
_________________________________________________________________________________

.09 e-file Jurat/Disclosure Text – Code A–D continued
Tax Year 2007 Jurat/Disclosure – Code D Text

Practitioner PIN Method Form 1040, 1040A, 1040EZ, 1040-SS (PR)
Form 8879, IRS e-file Signature Authorization required
ERO Declaration
I declare that the information contained in this electronic tax return (or
request for refund) is the information furnished to me by the taxpayer. If the
taxpayer furnished me a completed tax return, I declare that the information
contained in this electronic tax return is identical to that contained in the
return provided by the taxpayer. If the furnished return was signed by a paid
preparer, I declare I have entered the paid preparer’s identifying information
in the appropriate portion of this electronic return. If I am the paid preparer,
under the penalties of perjury I declare that I have examined this electronic
return, and to the best of my knowledge and belief, it is true, correct, and
complete. This declaration is based on all information of which I have any
knowledge.
ERO Signature
ERO’s PIN _ _ _ _ _ _ _ _ _ _ _
Perjury Statement
Under penalties of perjury, I declare that I have examined this return, (or
request for refund) including any accompanying statements and schedules and,
to the best of my knowledge and belief, it is true, correct, and complete.
Return Originator (ERO) to send my return/form to IRS and to receive the
following information from IRS: a) an acknowledgement of receipt or reason for
rejection of transmission; b) an indication of any refund offset; c) the reason
for any delay in processing or refund; and, d) the date of any refund.

Electronic Funds Withdrawal Consent – The EFW language is to be included on
Form 8879 that is required to be signed by the taxpayer.
I am signing this Tax Return and Electronic Funds Withdrawal Consent, if applicable,
by entering my PIN below.
--------------------------------------------------------------------------------------
Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _
______________________________________________________________________________________

.09 e-file Jurat/Disclosure Text – Code A–D continued
______________________________________________________________________________
Special Condition Text Selections
Use with Jurat/Disclosure Codes A – D
Tax Year 2007
______________________________________________________________________________
The Special Condition Text Selections below are to be used with
Jurat/Disclosure Code A – D as appropriate. These statements do not have to
be provided to all taxpayers, but they MUST be provided when the Special
Condition applies. The jurat language A – D displays on the previous pages
refer to the text below but do not include the entire text in the display.
Selection D1
Electronic Funds Withdrawal Consent for Forms 1040, 1040A, 1040EZ, and 1040-SS (PR) |
(Include this statement only with Electronic Funds Withdrawal returns if Form 8879
was not completed).
If applicable, I authorize the U.S. Treasury and its designated Financial Agent
to initiate an ACH electronic funds withdrawal (direct debit) entry to the
financial institution account indicated in the tax preparation software for
payment of my Federal taxes owed on this return and/or a payment of estimated
tax, and the financial institution to debit the entry to this account. I further
understand that this authorization may apply to future Federal tax payments that
I direct to be debited through the Electronic Federal Tax Payment System (EFTPS).
In order for me to initiate future payments, I request that the IRS send me a
personal identification number (PIN) to access EFTPS. This authorization is to
remain in full force and effect until I notify the U.S. Treasury Financial Agent
to terminate the authorization. To revoke a payment, I must contact the U.S.
Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to
the payment (settlement) date. I also authorize the financial institutions
involved in the processing of the electronic payment of taxes to receive
confidential information necessary to answer inquiries and resolve issues related
to the payment.
See additional information regarding the electronic funds withdrawal (EFW) consent
under the selection D1 explanation in Section 13.08.
Selection T8 – Decedent Returns only with Form 1310 attached

Use this selection only for Form 1040, 1040A, or 1040EZ Decedent returns that
are filed with a Form 1310, Statement of Person Claiming Refund Due a Deceased
Taxpayer. If both taxpayers are shown as decedents on the return, two Forms 1310
are required, and T8 must be completed for each decedent.
Note: Form 1310 cannot be filed electronically with Form 1040EZ-T.
Form 1310 Signature and Verification

Completion of this section indicates that I am requesting a refund of taxes
overpaid by or on behalf of the decedent. Under penalties of perjury, I
declare that I have examined this Form 1310 claim, and to the best of my
knowledge and belief, it is true, correct, and complete.
----------------------------------------------------------------------------------
___________________________________________ _ _ _ _ _ _ _ _
Signature of person claiming refund (35 character limit) Date

10. Validation of Electronic Signatures for e-file
The following Error Reject Codes are used for electronic signatures:
NOTE: Error reject code definitions can be found in Publication 1346,

Attachment 1.
01. General Error Reject Code for Electronic Signature

ERC 0689 and 1150
02. Online PIN Error Reject Codes

ERC 0673, 0681, 0682 and 0696
03. Practitioner PIN Error Reject Codes

ERC 0695, 0697, 0698 and 0699
04. Self-Select PIN Error Reject Codes

ERC 0670, 0671 and 0694
05. The following error reject codes are valid for Online, Practitioner
and Self-Select PIN methods:
ERC 0668, 0669, 0672, 0674, 0675, 0676, 0677, 0678, 0679, 0680,
0683, 0684, 1150 and 1155


.11 Self-Select PIN Method Questions and Answers
1. What is the Self-Select PIN Method?
The Self-Select PIN (Personal Identification Number) method allows taxpayers

to electronically sign their e-filed return by using a five-digit PIN as their
signature. The five-digit PIN can be any five numbers except all zeros. The
taxpayer will need to know their original prior year Adjusted Gross Income or
PIN from their prior year (Tax Year 2006) tax return and their Date of Birth |
or verification purpose. It eliminates the requirement for Form 8453, U.S.
Individual Income Tax Declaration for an IRS e-file Return in most cases.
When an electronic signature is chosen, no signature documents are required
to be filed with the IRS.
2. Who is eligible to use the Self-Select PIN method to sign their return?
The following taxpayers are eligible to use the Self-Select PIN method:
• Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ, or

1040-SS (PR) for Tax Year 2007. |
-|
• Taxpayers who did not file for Tax Year 2006, but have filed |
previously.
• Taxpayers who are age 16 or older on or before December 31, 2007, |

who have never filed a tax return.
• Primary taxpayers under age 16 who have filed previously.
• Secondary taxpayers under age 16 who have filed in the immediate

prior year.
• U.S. Citizens and resident aliens residing in the American Possessions

of the Virgin Islands, Puerto Rico, America Samoa, Guam and Northern
Marianas, or with foreign country addresses.
• Taxpayers filing a Form 4868 (extension of time to file), or Form 2350

(extension for certain U.S. citizens living aboard).

.11 Self-Select PIN Method Questions and Answers continued
3. Are there any taxpayers not eligible to use the Self-Select PIN method?
The following taxpayers are not eligible to use the Self-Select PIN method:
• Primary taxpayers under age 16 that have never filed.

• Secondary taxpayers (spouse) under age 16 that did not file in the
immediate prior year.
Returns or Form 8453-OL, U.S. Individual Income Tax Declaration for an
IRS e-file Online Return:
• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes,

• Form 3115, Application for Change in Accounting Method ,
• Form 8283, Non-Cash Charitable Contributions, Section A, if
statement(s) required, or Section B, Donated Property,
Separated Parents,
• Form 8858, Information Return of U.S. Persons with Respect to Foreign
Disregarded Entities,
• Form 8885, Health Care Tax Credit, and
• Schedule D-1, Continuation Sheet for Schedule D (Form 1040)
(or acceptable substitute), if taxpayer elects not to include their
4. How can the taxpayer get their original AGI or prior year PIN if they
did not bring in last year’s tax return or they are a new client?
The taxpayer may call the IRS toll free number at 1-800-829-1040. If they can
provide certain information to the Customer Service Representative (such as
their name, SSN and current address), they may receive the original AGI amount
or prior year PIN over the phone or they may request a free transcript.
Allow 7 to 10 days to receive the transcript. (Taxpayer should be sure to ask
for the Original AGI.)
5. If the taxpayer has never filed a tax return or did not need to file a tax
year 2006 return, what amount do they enter for the original AGI or prior year PIN? |
Enter zero ("0") for the original AGI. Do not leave this field blank.
The return will reject if the field is left blank for a zero amount. However,
the prior year PIN field should be left blank.

6. If the taxpayer changed filing status from their 2005 tax return, what
Adjusted Gross Income (AGI) do I use?
If the change is to Married Filing Jointly, then each taxpayer will use their
individual original total Adjusted Gross Income amount or PIN from their
respective 2006 tax returns. |
If the change is from Married Filing Jointly, then each taxpayers

will use the same original total Adjusted Gross Income amount or PIN from the
2006 joint return. |
7. What AGI amount should be used for a taxpayer that filed jointly with a
different spouse in the prior year?
Use the AGI amount or PIN from the joint return filed with the ex-spouse.
8. What AGI amount should be used when one taxpayer of the joint return
earned all the wages?
Both taxpayers on the joint return will use the total AGI amount from the
originally filed return. The AGI amount should not be divided between
the primary and the spouse.
9. If my client filed an amended tax return last year, what AGI amount
or PIN should they use?
Your client must use the Original AGI amount or PIN from the originally filed
return. The return will reject if the amended AGI amount is used.
10. If my client filed their prior year tax return after April 15, what AGI
amount should they use?
If you clients’ TY 2006 tax return was not received and processed by IRS by |
December 9, 2007, they must enter “0” (zero) as their AGI amount. In the |
event their return is rejected due to a mismatch of AGI, they can resubmit
their return using their actual values.
11. If my clients’ prior year AGI is negative what should they use?
If your client’s prior year AGI is negative, they need to enter the AGI as
a negative amount.
12. If the taxpayer does not want to use the PIN, can they still file their
return electronically?
Yes, have the taxpayer sign Form 8453, U.S. Individual Income Tax Declaration
for an IRS e-file Return. The ERO must mail Form 8453 to the IRS within three
business days after receiving acknowledgement that the return was accepted
by IRS.
13. If the taxpayer uses a PIN and owes taxes, can they pay the balance due
electronically?
Yes. Taxpayers who use a PIN may pay their balance due by electronic funds
withdrawal or credit card.

14. Are all taxpayers who file electronically and sign with a PIN required to
pay any balance due electronically?
No. Taxpayers who prefer to pay by check or money order should file Form 1040-V,
Payment Voucher. Form 8879, IRS e-file Signature Authorization, should not be
used to transmit any payments.
15. Is the Self-Select PIN a Universal PIN?
No. It is used as the taxpayer's electronic signature on their Individual

Income Tax Return only. Taxpayers may also use it as a piece of authentication
when filing their next year tax return with the Self-Select PIN method.
16. Can the taxpayer use the same PIN next year?
Yes, or they may choose any 5 numbers except all zeroes.

17. What happens if two taxpayers select and use the same PIN to sign their
return?
It is acceptable for two taxpayers to choose the same five digit PIN.
The taxpayer’s personal information (Social Security Number, Date of Birth,
and original Adjusted Gross Income or PIN from the 2006 tax return) provided |
to the IRS is used to verify the taxpayer’s identity.
18. What is the Prior Year PIN?
The Prior Year PIN is the PIN the taxpayer used to sign their previous year tax
return.
19. How would my client get a copy of their Prior Year PIN?
EROs will need to provide taxpayers with documentation that has the PIN
on it. Tax preparation software should be capable of providing the
taxpayer with a copy of the PIN used in their current tax return so that
it will be available for them to use as their shared secret the next
year. As a suggestion, the PIN can be pre-printed on the signature line
(SEQ 1321/1324) of the tax return to avoid additional paper generation.
20. What PIN does the taxpayer use when the prior year return was originally
rejected and the corrected return was retransmitted with a different PIN?
The PIN that was entered on the e-file accepted tax return is the PIN the
taxpayer must use to authenticate themselves.
21. Do both taxpayers filing a joint return need a PIN?
Yes, each taxpayer must sign using a PIN. The taxpayers will choose any five
digits, except all zeros, as the electronic signatures.
22. What should I do if my client is unable to return to my office to input
his/her PIN?
Your client may authorize you to input his/her PIN by completing Form 8879,
IRS e-file Signature Authorization. Provide Form 8879 to the taxpayer along
with a copy of the completed tax return, either personally or by mail.
Instruct your client to review the tax return for accuracy and complete the
Form 8879 by providing the requested information (a self-selected five-digit
PIN, pen and ink signature, and date). If your client is unable to return
the signed Form 8879 to your office, he/she may return it by mail or FAX.

23. What is Form 8879, IRS e-file Signature Authorization?
Form 8879, IRS e-file Signature Authorization allows the tax professional to
input the taxpayer's PIN. It is provided as a convenience for taxpayers who
are unavailable to personally enter their PIN.
24. Where can I obtain a copy of Form 8879?
Some tax preparation software includes Form 8879, IRS e-file Signature
Authorization format. A copy can also be obtained from the IRS website,
www.irs.gov. A Spanish version, Form 8879–SP, is also available on the website.
25. Must I use Form 8879 for every e-file return I file using the Self-Select
PIN Method?
No. Form 8879 is only required when one or both taxpayers are unavailable to
personally enter their PIN, or if the PIN was generated or assigned by the ERO.
26. Can the taxpayer give me their PIN verbally for me to enter in their
electronic record?
Yes. The taxpayer may give you their PIN verbally; however, you must receive a
completed Form 8879, IRS e-file Signature Authorization, from the taxpayer before
you transmit the return or release it for transmission to the IRS.
27. Is it acceptable for an ERO to enter the taxpayer’s PIN in the electronic
return format before Form 8879 is generated.
Yes, the taxpayer PIN can be entered into the electronic return format prior
to generation of the Form 8879. However, the ERO must receive a completed
Form 8879 signed by the taxpayer before you transmit the return or release
it for transmission to the IRS.
28. Is it acceptable for an ERO and/or software program to generate or assign
the five digit PIN the taxpayer will use to sign his e-file return?
Yes, an ERO may determine the taxpayer’s PIN if certain conditions are met.
In all instances, the taxpayer shall retain the right to select his or her own
PIN. If the taxpayer agrees to allow the ERO to determine the taxpayer PIN,
the taxpayer will consent to the ERO’s choice by completing and signing a
Form 8879 which contains the taxpayer PIN used as the return signature. The
taxpayer PIN can be systemically generated or manually assigned by the ERO.
29. Is it acceptable for the ERO to assign the same PIN for multiple clients?
Yes, it is acceptable to assign the same PIN for multiple clients.

30. Can a married taxpayer filing a joint return pick the PIN and enter it
for his/her spouse?
No. The taxpayer that is not present to personally enter their PIN must
complete Form 8879 to authorize their tax professional to input the PIN
for them.

31. Do both taxpayers filing a joint return have to authorize the tax
professional to input their PINs?
No, only the taxpayer that is not present to sign the return should authorize
the preparer to enter their PIN. If neither spouse is present to sign a joint
return, each can authorize the preparer to enter his/her respective PIN. A
spouse who is present should enter his/her own PIN, even if the preparer has
authorization to enter the other spouse’s PIN.
32. What is my responsibility as a return preparer using Form 8879 when the
taxpayer completed their own return?
As a return preparer, your responsibility is to provide the taxpayer with

Form 8879 along with their return for review. You are required to generate or
enter the header information, the five tax return line items in Part I, and the
ERO firm name in Part II. You may also systemically generate or manually
assign the taxpayer PIN in Part II.
33. When does the taxpayer complete Form 8879?
If you prepared the return, the taxpayer must complete Form 8879 after they
have reviewed the prepared return. If the taxpayer provided a completed return
for transmission, the Form 8879 and PIN selection can be completed without
reviewing the electronic return. You must receive the completed Form 8879
from the taxpayer before you transmit the return or release it for transmission
to the IRS. Tax return line items in Part I must be entered on Form 8879 before
the taxpayer signs.
34. Can a taxpayer complete Form 8879 and fax it to the ERO?
Yes. Form 8879 can be signed and returned to the ERO via fax transmission.
However, the ERO must retain Form 8879 in their file for three years from
the Return Due Date or IRS Received Date, whichever is later. Form 8879
files can be retained electronically in accordance with Rev. Proc. 97-22.
35. Do I provide a copy of the completed Form 8879 to the taxpayer for their
records?
Provide a copy of the completed Form 8879 to those taxpayers requesting one.
You may provide a copy to other taxpayers, but you are not required to do so.
However, EROs will need to provide taxpayers with a copy of Form 8879
if the current year PIN is assigned by the ERO or generated by the software.
The taxpayer may need the PIN to use as their shared secret the next year.
36. Can a preparer enter the taxpayer's PIN on an Application for Extension
of Time to File?
Yes. Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350
is available for taxpayers to authorize the ERO input of their PIN on Forms 4868
and 2350. Form 8878 is included in some software packages. A copy can be
obtained from the IRS website, www.irs.gov. A Spanish version, Form 8878-SP,
is also available on the website.

37. Do I have to mail Form 8879 or Form 8878 to the IRS?
No. Retain the completed Form 8879 and Form 8878 in your file for three years
from the Return Due Date or IRS Received Date, whichever is later. In addition,
Form 8879 should not be used as a transmittal to fax documents or submit payments
to IRS.
38. Is it acceptable for an Electronic Return Originator (ERO) to electronically
image and store Form 8879, IRS e-file Signature Authorization, and Form 8878, IRS
e-file Signature Authorization for Form 4868 or Form 2350, and meet the document
retention requirement?
Yes, an ERO may electronically image and store Forms 8879 and 8878 if the ERO’s
storage system satisfies the requirements of Rev. Proc. 97-22, Retention of Books
and Records. In brief, Rev. Proc. 97-22 requires that the electronic storage
system must ensure an accurate and complete transfer of the hard copy or
computerized records to an electronic storage media. In addition, all records
reproduced by the electronic storage system must exhibit a high degree of
legibility and readability (including the taxpayer’s signature) when displayed
on a video display terminal and when reproduced in hard copy.
39. How do I know the IRS received the Self-Select PIN?
When you receive your Acknowledgement Record, all accepted returns will have
the Self-Select PIN Presence Indicator. The following value will be returned:
“9” = No PIN Present. (Form 8453 or 8453-OL Required)
“2” = Self-Select PIN by Practitioner Used
“3” = Self-Select PIN by Online Used
“4” = State Only, No PIN. (Form 8453 or 8453-OL is Not Required)
“Blank” = Return Rejected with PIN
40. What is an ERO PIN?
The ERO PIN is the ERO electronic signature. For consistency, each ERO is
encouraged to use the same 11 numbers for their PIN on all returns for this
filing season. The first 6 positions of your ERO PIN must be your EFIN and
it must match the DCN. You may select any 5 digits, except all zeros, for
the next five positions. It does not take place of the taxpayer’s PIN. A
taxpayer PIN is also required.

41. Will the ERO PIN be acknowledged as well?
If the ERO PIN is not present, the return will reject displaying an error
reject code.
42. Where can I receive a copy of the Error Reject Codes for the Self-Select
PIN method?
The Error Reject Codes can be found in the Publication 1345A, Filing
Season Supplement for Authorized IRS e-file Providers and in Section 10
of this Publication.
43. Why is a Date of Birth required with Self-Select PIN method?
The Date of Birth is required as part of the authentication process for the
taxpayer. It will be matched against Social Security Records. The return
will not be rejected this year if the Date of Birth does not match. However,
the Acknowledgement Record will contain the field Date of Birth Validity
Code. It will advise you if the dates of birth submitted were valid or
mismatched. The following values will be returned.
“0” = Date of Birth Validation Not Required
“1” = All Dates of Birth Valid
“2” = Primary Date of Birth Mismatch
“3” = Spouse Date of Birth Mismatch
“4” = Both Dates of Birth Mismatch

.12 Practitioner PIN Method Questions and Answers
1. What is the Practitioner PIN method?
The Practitioner PIN is an additional signature method for taxpayers

who use an Electronic Return Originator (ERO) to sign their return by
entering a five digit PIN. The PIN can be any five digits except ALL
zeros. It eliminates the requirement for Form 8453, U.S. Individual
Income Tax Declaration for an IRS e-file Return, in most cases. When
an electronic signature is chosen, no signature documents are required
to be filed with the IRS.
2. Do I need any specific forms to use the Practitioner PIN method?
Taxpayers must complete Form 8879, IRS e-file Signature Authorization, for
returns using the Practitioner PIN method. Taxpayers can either enter their
own PIN or authorize the ERO to enter their PIN for them when completing
Form 8879.
3. Who is eligible to use the Practitioner PIN method?
Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ or 1040-SS (PR) |
are eligible to use the Practitioner PIN method. There is no age restriction
on who can use the Practitioner PIN.
4. Who is ineligible to use the Practitioner PIN method?
Taxpayers required to file the following forms, which must be attached

Returns:

• Form 5713, International Boycott Report,
• Form 8283, Noncash Charitable Contributions, Section A, if statement(s)
required, or Section B, Donated Property,
Separate Parents,
• Form 8858, Information Return of U.S. Persons with Respect to Foreign
Disregarded Entities,
and/or reseller statement is required
• Form 8885, Health Coverage Tax Credit, and
• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or acceptable
substitute), if taxpayer elects not to include their transactions on the
electronic STCGL or LTCGL records.

.12 Practitioner PIN Method Questions and Answers continued
5. How does the Practitioner PIN method benefit the ERO?
The Practitioner PIN method offers an additional taxpayer signature option

for EROs to use in preparing and transmitting Forms 1040, 1040A, 1040EZ and
1040-SS (PR) to IRS. More specifically, it eliminates the requirement to file |
signature documents with the IRS.
● The Date of Birth and the prior year Adjusted Gross Income amount
or Prior Year PIN are not needed for Practitioner PIN returns.
6. Is there an authorization form required for filing Form 4868 using the
Practitioner PIN method?
Yes. Complete Form 8878, IRS e-file Signature Authorization for Form 4868 and
Form 2350, for Form 4868 filed using the Practitioner PIN method. Remember
that a signature is only required on Form 4868 when there is an Electronic
Funds Withdrawal.
7. What is my responsibility as an ERO using the Practitioner PIN method?
EROs are required to sign Form 8879, Part III, with their ERO EFIN/PIN
for all returns using the Practitioner PIN method. The ERO EFIN/PIN consists
of eleven digits (the first six positions is the EFIN and the last five is
any five numbers except ALL zeros). EROs should confirm the identity of
taxpayers per Publication 1345 when completing Form 8879, prior to
transmitting returns to IRS.
8. Do I mail Form 8879 or Form 8878, IRS e-file Signature Authorization,

to the IRS?
No. Do not mail Form 8879 or Form 8878 to the IRS. EROs using the
Practitioner PIN method must retain Forms 8879 and 8878 for three years
from the return due date or IRS received date, whichever is later.
Electronic storage is also acceptable. In addition, Form 8879 or 8878
should not be used as a transmittal to fax documents or submit payments
to the IRS.
9. Will I receive an Acknowledgement that the Practitioner PIN method

was used?
Yes. A PIN Presence Indicator of “1” will be present in the Acknowledgement

File Key Record of a return when the Practitioner PIN method was used.
Please be sure to check the Acknowledgement File for the PIN Presence
Indicator on all returns transmitted using a PIN signature.
10. Will the ERO PIN be acknowledged as well?
If the ERO PIN is not present, the return will reject displaying an error
reject code.

.12 Practitioner PIN Method Questions and Answers continued
11. Where can I find the Error Reject Codes for the Practitioner PIN method?
The Error Reject Codes can be found in the Publication 1345A, Filing Season
Supplement for Authorized IRS e-file Providers and in Section 13.10 of this
Publication.
12. Are all taxpayers who file electronically and sign with a PIN required to
pay any balance due electronically.
No. Taxpayers who prefer to pay by check or money order should file Form 1040-V,
Payment Voucher. Form 8879, IRS e-file Signature Authorization, should not be
used to transmit any payments.


ATTACHMENT 1
ERROR REJECT CODE (ERC) CROSS REFERENCES
ERC DESCRIPTION
0001 o Page 1 of Form 1040, 1040A, 1040EZ, or 1040-SS (PR) must be |

present.
o The Summary Record must be present.
0002 o RESERVED
0003 o Tax Return Record Identification Page 1 - Tax Period (SEQ 0005)
equal "200712". For Form 1040/1040A/1040-SS (PR), Tax Period |
(SEQ 0005) of Tax Return Record Identification Page 2 must also
equal "200712". |
0004 o Tax Form - Primary SSN (SEQ 0010) must be within the valid
ranges of SSN/ITIN's and cannot equal an ATIN. It must equal
all numeric characters and cannot equal all blanks, zeros, or
nines. Refer to Attachment 9 for valid ranges of Social
Security/Taxpayer Identification Numbers.
o Primary SSN (SEQ 0010) is a required field.
o Primary SSN (SEQ 0010) of the Tax Form must equal Taxpayer
Identification Number (SEQ 0003) of Tax Return Record
Identification Page 1.
o Taxpayer Identification Number (SEQ 0003) of Tax Return Record

Identification Page 1 must be significant.
0005 o Statement Record - The maximum number of Statement References

within a tax return is 30. (A Statement Reference is defined as
"STMbnn"; the value of "nn" refers to the Statement Number.)
0006 o Tax Form - Only the following characters are permitted in the
Primary Name Control (SEQ 0050) and Spouse's Name Control
(SEQ 0055): alpha, hyphen, and space. The Name Control cannot
contain leading or embedded spaces. The left-most position must
contain an alpha character.
o Primary Name Control (SEQ 0050) is a required field.
o Spouse's Name Control (SEQ 0055) is a required field when Filing

Status (SEQ 0130) equals "2" or "3". On Form 1040EZ, Spouse's
Name Control (SEQ 0055) is a required field when Secondary SSN
(SEQ 0030) is significant.
o Form 8615 - Parent Name Control (SEQ 0045) must be significant

and correctly formatted.
o Form 8814 - Child Name Control (SEQ 0015) must be significant

and correctly formatted.
o See Section 7.01 for Name Control format.

ATTACHMENT 1
ERC DESCRIPTION
0007 o Tax Form - Street Address (SEQ 0080) is alphanumeric and cannot
have leading or consecutive embedded spaces. The left-most
position must contain an alpha or numeric character. The only
special characters permitted are space, hyphen (-), and
slash (/). See Section 7.03 for Street Address format.
Street Address (SEQ 0080) is a required field.

o
Exception: This check is not performed when Address Ind
o (SEQ 0097) equals “3”, indicating a foreign address.
0008 o Form 1040/1040A - Total Box 6a and 6b (SEQ 0167) must equal the
number of boxes checked for Exempt Self (SEQ 0160) and Exempt
Spouse (SEQ 0163).
o Form 1040/1040A/1040-SS (PR) - Filing Status (SEQ 0130) is a |

required field.
0009 o State Record - The size of the fixed unformatted state record
exceeds the maximum length.
0010 o Each field can contain only the type of data specified in its
Field Description in Part II Record Layouts.
o Significant money amount fields must be right-justified (and

zero-filled when transmitting in fixed format). Money amount
fields must contain whole dollars (no cents). When a field is
defined as "N (positive only)", the field must be present and
must contain an amount greater than or equal to zero.
o For numeric fields that can contain a literal value, entries

must be left-justified and blank-filled when transmitting in
fixed format. When transmitting in variable format, only
significant characters are transmitted.
o When transmitting in fixed or variable format, significant date

fields must contain numeric characters in the following formats,
unless otherwise specified in Part II Record Layouts:
Year fields with a length of four positions = YYYY, date fields
with six positions = YYYYMM, date fields with eight positions =
YYYYMMDD unless otherwise specified.
o All alphanumeric fields must be left-justified (and blank-filled

when transmitting in fixed format) unless otherwise specified.
o Form Payment - Taxpayer's Day Time Phone Number (SEQ 0090) is a

required field and cannot equal all zeros or all blanks.
0011 o Form 1040/1040A - When Exempt Self (SEQ 0160) equals "X", Total
Exemptions (SEQ 0355) must be greater than zero.

ATTACHMENT 1
ERC DESCRIPTION
0012 o Form 1040/1040A - If Overpaid (SEQ 1260) is significant and ES

Penalty Amount (SEQ 1300) is greater than Overpaid, then Amount
Owed (SEQ 1290) must be significant. If Overpaid (SEQ 1260) is
significant and ES Penalty Amount (SEQ 1300) is not greater than
Overpaid, then Amount Owed (SEQ 1290) cannot be significant.
0013 o RESERVED
0014 o When there is an entry in a field defined as "NO ENTRY", the

return will be rejected. (See Part II Record Layouts for "NO
ENTRY" fields.)
0015 o Schedule A - The following literal values cannot be present in

Other Expenses Type (SEQ 0420, 0432) or in Other Expense Type
(SEQ 0475): "CASUALTY", "CHILD CARE", "CHILD-CARE", "CHILDCARE",
"DEPENDENT CARE", "MEDICAL", "THEFT".
0016 o Tax Form - Zip Code (SEQ 0095) must be within the valid ranges
of zip codes listed for the corresponding State Abbreviation
(SEQ 0087). The zip code cannot end in "00", with the exception
of 20500 (the White House zip code). Refer to Attachment 3.
o Exception: This check is not performed when Address Ind

(SEQ 0097) equals “3”, indicating a foreign address.
0017 o Form 4137 - Tip Income Name (SEQ 0010) and Tip Income SSN
(SEQ 0020) must be significant.
0018 o Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010)
and SSN of Person Subject to Penalty Tax (SEQ 0020) must be
significant.
0019 o Tax Form - When Direct Deposit information is present, Routing

Transit Number (RTN) (SEQ 1272) must contain nine numeric
characters. The first two positions must be 01 through 12,
or 21 through 32; the RTN must be present on the Financial
Organization Master File (FOMF); and the banking institution
must process Electronic Funds Transfer (EFT). See Section 6 for
optional Routing Transit Number validation.
Exception: Bypass this check if Form 8888 is present.
o Depositor Account Number (SEQ 1278) must be alphanumeric (i.e.,

only alpha characters, numeric characters, and hyphens), must be
left-justified with trailing blanks if less than 17 positions,
and cannot equal all zeros.
o If Routing Transit Number (SEQ 1272) or Depositor Account Number

(SEQ 1278) is significant, then Checking Account Indicator
(SEQ 1274) or Savings Account Indicator (SEQ 1276) must equal
"X". Both cannot equal "X".

ATTACHMENT 1
ERC DESCRIPTION
0020 o Tax Form - Name Line 1 (SEQ 0060) cannot have leading or
consecutive embedded spaces. The only characters permitted are
alpha, space, ampersand (&), hyphen (-), and less-than sign (<).
The left-most position must be alpha. The less-than sign
replaces the intervening space to identify the primary
taxpayer's last name and cannot be preceded by or followed by a
space. See Section 7.02 for Name Line 1 format.
o Name Line 1 (SEQ 0060) is a required field.
o If the primary and the spouse have two different last names, the
second less-than sign ("<") after the primary last name must be
followed by an ampersand ("&").
0021 o Tax Form - Name Line 2 (SEQ 0070) is alphanumeric and cannot
have leading or consecutive embedded spaces. The only special
characters permitted are space, ampersand (&), hyphen (-), slash
(/), and percent (%). See Section 7.04 for Name Line 2 Format.
0022 o Tax Form - State Abbreviation (SEQ 0087) must be significant and
consistent with the standard state abbreviations issued by the
Postal Service. Refer to Attachment 3 for State Abbreviations.
o State Abbreviation (SEQ 0087) is a required field.

0023 o Tax Form - City (SEQ 0083) must be left-justified and must
contain a minimum of three alpha characters. This field cannot
contain consecutive embedded spaces and must contain only
alphabetic characters and spaces. Do not abbreviate the city
name.
o City (SEQ 0083) is a required field.

0024 o Tax Form - If Address Ind (SEQ 0097) equals "1" (APO/FPO
Address), then City (SEQ 0083) must equal "APO" or "FPO", and
State Abbreviation (SEQ 0087) must equal "AA", "AE", or "AP"
with the appropriate Zip Code (SEQ 0095). If State Abbreviation
(SEQ 0087) equals "AA", "AE", or "AP", then Address Ind
(SEQ 0097) must equal "1". Refer to Attachment 4.

ATTACHMENT 1
ERC DESCRIPTION
0025 o Authentication Record - For Online returns only when PIN Type
Code (SEQ 0008) is “F” (Form 8453-OL required), the following |
fields must be present on the Authentication Record: Primary
Date of Birth (SEQ 0010), the Taxpayer Signature Date (SEQ 0070)
and Jurat/Disclosure Code (SEQ 0075) must be “B”.
o When the Primary Date of Death (0020) and the Secondary Date of
Death (0030) on the Tax Return are significant, only the Primary
Fields (SEQ 0010, 0070, 0075) are required on the Authentication
Record.
o Exception: When the Filing Status (SEQ 0130) equals “2”, and
the Primary Date of Death (SEQ 0020) is significant and the
Secondary Date of Death (SEQ 0040) on the Tax Return is not
significant, the Primary Date of Birth (SEQ 0010) is not
required on the Authentication Record.
Note: Only the Spouse Fields (SEQ 0040, 0070, 0075) are
required.
0026 o Authentication Record - For Online returns only when PIN Type
Code (SEQ 0008) is “F” (Form 8453-OL required), if Filing Status |
(SEQ 0130) of the Tax Form equals "2", then the following fields
must be present on the Authentication Record: Spouse Date of
Birth (SEQ 0040), Taxpayer Signature Date (SEQ 0070) and
Jurat/Disclosure Code (SEQ 0075) must be “B”.
o Exception: When the Secondary Date of Death (SEQ 0040) on

the Tax Return is significant and the Primary Date of Death
(SEQ 0020) is not significant, the Spouse Date of Birth
(SEQ 0040) is not required on the Authentication Record.
Note: Only the Primary Fields (SEQ 0010, 0070, 0075) are
0027 o Summary Record - Electronic Return Originator Name (SEQ 0010)

must be significant.
o Electronic EFIN of ERO (SEQ 0020) must be significant and equal

to EFIN of Originator (SEQ 0008b) of Tax Return Record
Identification Page 1.
0028 o Tax Return Record Identification Page 1 – EFIN of Originator

(SEQ 0008b) must contain a valid two-digit EFIN prefix code.
Refer to Attachment 8 for Valid Two-Digit EFIN Prefix Codes.
0029 o Tax Return Record Identification Page 1 - EFIN of Originator

(SEQ 0008b) must be for a valid electronic filer.

ATTACHMENT 1
ERC DESCRIPTION
0030 o Taxpayer Identification Number (SEQ 0003) of all data records in

a tax return must contain the same Primary SSN.
o Schedule Occurrence Number (SEQ 0005 of the Schedule Record
Identification) and Form Occurrence Number (SEQ 0005 of the
Form Record Identification) must be significant and in
ascending, consecutive numerical sequence beginning
with "0000001".
Note: For multiple occurrences of a schedule or form, the Page
Number (SEQ 0002 of the Schedule or Form Record Identifications)
must be sequential within each occurrence of a Schedule or Form.
o All pages of a multiple-page schedule or form must be present.
Listed below are exceptions to this rule:
-Page 2 may be present without Page 1 and vice versa for the
following: Schedule E, Form 4684, Form 4797, Form 8283,
Form 8824, Form 8835 and Form 8853. |
-Page 2 need not be transmitted if there are no entries for
that page (but Page 2 cannot be present without Page 1) for
the following: Schedule C, Schedule C (5713), Schedule D,
Schedule F, Schedule H, Schedule O (5471), Schedule 2,
Form 2441, Form 4562, Form 5329, Form 6251, Form 8275,
Form 8275-R, Form 8582-CR, Form 8606, Form 8621, Form 8697,
Form 8801, Form 8839 and Form 8915.
-Pages 2, 3 and 4 are optional for Form 2210 but Page 2, 3
and 4 cannot be present without Page 1.
-Pages 2 and 3 are optional for Form 8582 but page 2 or 3
cannot be present without Page 1.
-Form 4136 Page 1, 2, and 3 need not be transmitted if there
are no entries for these pages (but Page 1, 2, or 3 cannot
be present without Page 4).
-Pages 2-4 need not be transmitted if there are no entries
for those pages (but these pages cannot be present without
page 1) for the following: Form 5471, Form 5713.
-Form 6765 Page 1 need not be transmitted if there are no
entries for that page (but Page 1 cannot be present without
Page 2).
-Form 8865 Pages 3-7 need not be transmitted if there are no
entries for those pages. But these pages cannot be present
without pages 1 and 2.
-State Record ST 0001 may be present without ST 0002, but
ST 0002 cannot be present without ST 0001.
o For Form 1040, Pages 1 and 2 must be present (Exception: State-
Only returns), and the following cannot be present: Form 1040A
Pages 1 and 2, Schedule 1, Schedule 2, Schedule 3, Form 1040EZ,
Form 1040-SS (PR) Page 1 and 2. |
o For Form 1040A, Pages 1 and 2 must be present, and the following
cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ,
o For Form 1040EZ, must be present, and the following cannot be
present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2,
o For Form 1040-SS (PR), Pages 1 and 2 must be present, and |
the following cannot be present: Form 1040 Pages 1 and 2, |
Form 1040A Pages 1 and 2, Form 1040EZ. |
-|
o Schedule K-1 (Form 8865) will not be accepted without a
Form 8865 being filed.

ATTACHMENT 1
ERC DESCRIPTION
0031 o Tax Return Record Identification Page 1 - Return Sequence Number

(RSN) (SEQ 0007) must be numeric.
0032 o Tax Return Record Identification Page 1 - Declaration Control

Number (DCN) (SEQ 0008) must be numeric.
0033 o Fields within a record cannot be longer than specified in

o Name Line 1 (SEQ 0060) of the Tax Form can have a maximum of 35
characters; any more than 35 will be dropped. See Section 7.02
for Name Line 1 format.
0034 o Record ID Group - For each record, significant data must be

present in the Record ID Group.
0035 o Field Sequence Numbers within each record must be in ascending

order and must be valid for that record.
0036 o Schedule C-EZ - Only one Schedule C-EZ is allowed for the
Primary SSN and one for the Secondary SSN (a total of two
Schedules C-EZ per tax return when Filing Status (SEQ 0130)
equals "2"). When a taxpayer files Schedule C-EZ, no Schedule C
is allowed for that taxpayer. See Section 4.02.2.a for
instructions for multiple occurrences of Schedules C/C-EZ.
0037 o Form 1040/1040A - The number of Dependent Name Controls

(SEQ 0172, 0182, 0192, 0202 or in the related Statement Record),
must equal the total of the following fields: Number of Children
Who Lived with You (SEQ 0240), Number of Children Not Living
with You (SEQ 0247), and Number of Other Dependents Listed
(SEQ 0350).
0038 o Form 1040A - Taxable Income (SEQ 0820) must be less than
$100,000 and only the following can be present: Schedule 1,
Schedule 2, Schedule 3, Schedule EIC, Form W-2, W-2GU,
Form 1099-R, Form 1310, Form 2120, Form 2210, Form 8379,
Form 8914, Form 8915, Form 9465, FEC Record, Authentication |
Record, Preparer Note Record, Election Explanation Record,
Regulatory Explanation Record and Form Payment.
0039 o Form 1040EZ - Primary taxpayer (and secondary taxpayer when

Secondary SSN (SEQ 0030) is significant) must be under age 65.
If born January 01, 1942, taxpayer is considered to be age 65
at the end of 2005. Taxable Interest (SEQ 0380) cannot exceed
$1,500, Taxable Income (SEQ 0820) must be less than $100,000,
and only the following can be present: Form W-2, W-2GU,
Form 9465, FEC Record, Authentication Record, Preparer Note |
Record, Election Explanation Record, Regulatory Explanation
Record and Form Payment.

ATTACHMENT 1
ERC DESCRIPTION
0040 o State-Only – If the State Abbreviation (SEQ 0087) equals “SO” in

variable format of the Form 1040 Page 1 record, then the highest
sequence number present cannot be greater than the Address
Indicator (SEQ 0097).
o If the State Abbreviation field equals “SO” in fixed format of

the Form 1040 Page 1 record, then all fields beyond the Address
Indicator field must be blank.
0041 o Form 1040/1040A - Dependent entries must start on Line 1 of the

dependent information. No lines may be skipped when completing
the dependent information.
0042 o State-Only Returns – No other records, other than the following

must be present: Form 1040 Page 1, State Generic Record,
Unformatted Record and Summary Record.
0043 o Form 1040/1040A – When Filing Status (SEQ 0130) equals "4", at
least one of the following fields must be significant:
Qualifying Name for H of Household (SEQ 0150) and SSN for Qual
Name (SEQ 0153); Number of Children Who Lived with You
(SEQ 0240); Number of Other Dependents Listed (SEQ 0350).
o When Qualifying Name for H of Household (SEQ 0150) is

significant, SSN for Qual Name (SEQ 0153) must be significant
and within the valid ranges of SSN/ITIN/ATIN's and cannot equal
Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030). Refer to
Attachment 9 for valid ranges of Social Security/Taxpayer
0044 o Record ID Group - The record has an invalid field in one of the
Record ID Group. The error may be one of the following:
-The Taxpayer Identification Number (SEQ 0003) within the
Record ID does not match Primary SSN (SEQ 010) of the Tax
Form.
-The schedule or form is invalid for electronic filing or
the page number is incorrect or duplicated.
-Each record must be followed by a record terminus
character (#).
0045 o Record ID Group - The format and content of the Record ID Group
that begins each record must be exactly as defined in Part II
Record Layouts and must not duplicate another Record ID Group.
o If the Schedule/Form Occurrence Number (SEQ 0005) of Record ID

is invalid, or is a duplicate, or exceeds the maximum number
permitted for that record the return will be rejected. Refer to
Attachment 11 for the maximum number of schedules/forms
permitted in an electronically filed tax return.
0046 o Schedule SE - SSN of Self-Employed (SEQ 0020) on the first

Schedule SE must be significant and equal to Primary SSN
(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.

ATTACHMENT 1
ERC DESCRIPTION
0047 o Schedule SE - SSN of Self-Employed (SEQ 0020) on the second

Schedule SE must be significant and equal to Secondary SSN
(SEQ 0030) of Form 1040 and must not be equal to SSN of
Self-Employed (SEQ 0020) on the first Schedule SE. When both
spouses are filing Schedule SE, the Schedule SE for the primary
taxpayer must precede the Schedule SE for the secondary
taxpayer.
0048 o Form 2106 - A maximum of two Forms 2106 may be present per
individual (primary or secondary) on the return. SSN of
Taxpayer with Employee Business Expense (SEQ 0009) of each
Form 2106 must be significant and must equal the appropriate
SSN, either Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030)
of Form 1040. When two or more Forms 2106 are present, the
primary spouse’s form(s) must precede the secondary spouse’s
form(s).
0049 o Form 2106-EZ – A maximum of one Form 2106-EZ may be present
per individual (primary or secondary) on the return. SSN of
Taxpayer with Employee Business Expense (SEQ 0009) of each
Form 2106-EZ must be significant and must equal the appropriate
of Form 1040. When two Forms 2106-EZ are present, the primary
spouse’s form must precede the secondary spouse’s form.
0050 o Statement Record - The only valid entry in a Required Statement

Record field (identified by an at-sign (@) in Part II Record
Layouts) is a Statement Reference, i.e., "STMbnn".
o For Required Statement Records, Line 02 must be blank. Line 03
must be present and must contain significant data.
o For Required Statement Records, any Statement Reference number
"STMbnn" occurring within a tax return must have a corresponding
Statement Record.
0051 o Statement Record - For Optional Statement Records (identified by
an asterisk (*) in Part II Record Layouts), any Statement
Reference number "STMbnn" occurring within a tax return must
have a corresponding Statement Record.
0052 o Statement Record - Optional Statement Records (identified by an
asterisk (*) in Part II Record Layouts) are used only when the
lines of data to be entered exceed spacing allowed on a schedule
or form.
o For Optional Statement Records, Lines 01, 02, 03, and 04 must be
present and must contain significant data.
0053 o Statement Record - The number of Statement Records cannot exceed
the number of Statement References within a tax return.
0054 o Form 4137 - Tip Income SSN (SEQ 0020) on the first Form 4137
must equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030)
of Form 1040.
0055 o Form 8606 - SSN of Taxpayer with IRAs (SEQ 0010) must be
significant and equal to Primary SSN (SEQ 0010) or Secondary SSN
(SEQ 0030) of Form 1040/1040A.

ATTACHMENT 1
ERC DESCRIPTION
0056 o Form 8606 - SSN of Taxpayer with IRAs (SEQ 0010) on the second
Form 8606 must be significant and equal to Secondary SSN
(SEQ 0030) of Form 1040/1040A and must not be equal to SSN of
Taxpayer with IRAs (SEQ 0010) on the first Form 8606. When both
spouses are filing Form 8606, the Form 8606 for the primary
taxpayer must precede the Form 8606 for the secondary taxpayer.
0057 o Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 0020) on
the first Form 5329 must be significant and equal to Primary SSN
0058 o Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 0020) on
the second Form 5329 must be significant and equal to Secondary
SSN (SEQ 0030) of Form 1040 and must not be equal to SSN of
Person Subject to Penalty Tax (SEQ 0020) on the first Form 5329.
When both spouses are filing Form 5329, the Form 5329 for the
primary taxpayer must precede the Form 5329 for the secondary
taxpayer.
0059 o Form 4137 - Tip Income SSN (SEQ 0020) on the second Form 4137
must equal Secondary SSN (SEQ 0030) of Form 1040 and must not be
equal to Tip Income SSN (SEQ 0020) on the first Form 4137. When
both spouses are filing Form 4137, the Form 4137 for the primary
taxpayer must precede the Form 4137 for the secondary taxpayer.
0060 o Tax Return Record Identification Page 1 - Return Sequence Number

(RSN) (SEQ 0007) must be in ascending numerical sequence within
a transmission. However, the RSN's within the transmission do
not have to be consecutive.
0061 o Tax Return Record Identification Page 1 - Declaration Control

Number (DCN) (SEQ 0008) must be in ascending numerical sequence
within the transmission. However, the DCN's within the
transmission do not have to be consecutive.
0062 o Tax Return Record Identification Page 1 - The first two digits
of the Declaration Control Number (DCN) (SEQ 0008) must be
zeros.
0063 o Form 1040/1040A/1040EZ - When Filing Status (SEQ 0130) |

equals "2", or Filing Status (SEQ 0130) equals "3", and Exempt |
Spouse (SEQ 0163) equals “X”, or Filing Status (SEQ 0130) equals |
“4” and Exempt Spouse (SEQ 0163) equals “X” both Primary SSN |
(SEQ 0010) and Secondary SSN (SEQ 0030) must be numeric.
(The Filing Status of Form 1040EZ is considered to be "2" when
Secondary SSN (SEQ 0030) is significant.)
0064 o Tax Return Record Identification Page 1 - The Year Digit of

Declaration Control Number (DCN) (SEQ 0008) must be "8". |
0065 o Form 1040/1040A - When Exempt Spouse Ind (SEQ 0163) equals "X",
Filing Status (SEQ 0130) must equal "2", “3”, or “4”.

ATTACHMENT 1
ERC DESCRIPTION
0066 o Form 1040/1040A - If any field of the following "dependent

group" is significant, then all fields in that group must be
significant: Dependent First Name, Dependent Last Name,
Dependent Name Control, Dependent's SSN, and Relationship.
See Part II Record Layouts for Field Numbers.
o Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must be in
the correct format. See Section 7.01 for Name Control format.
0067 o Form 1040/1040A - Dependent First Name (SEQ 0170, 0180, 0190,
0200) and Dependent Last Name (SEQ 0171, 0181, 0191, 0201) must
contain only alpha characters and spaces. A space cannot be in
the first position of either Dependent First Name or Dependent
Last Name.
0068 o Form 1040/1040A - When Dependent's SSN (SEQ 0175, 0185, 0195,
0205) is significant, it must be within the valid ranges of
SSN/ITIN/ATIN's and cannot equal Primary SSN (SEQ 0010) or
Secondary SSN (SEQ 0030) or another Dependent's SSN. It must
equal all numeric characters and cannot equal all zeros or all
nines. Refer to Attachment 9 for valid ranges of Social
0069 o Form 1040/1040A/1040-SS (PR) - When Filing Status (SEQ 0130) |

equals "2", Name Line 1 (SEQ 0060) must contain an
ampersand (&).
o Form 1040EZ - When Secondary SSN (SEQ 0030) is significant,

Name Line 1 (SEQ 0060) must contain an ampersand (&).
0070 o Form 1040 – When Filing Status (SEQ 0130) equals “3”, Tuition |
and Fees Ded (F8917) (SEQ 0705) cannot be significant. |
0071 o Tax Form - When Secondary SSN (SEQ 0030) is significant, it must
be within the valid ranges of SSN/ITIN's, cannot equal an ATIN,
and cannot equal Primary SSN (SEQ 0010). It must equal all
numeric characters and cannot equal all zeros or all nines.
Refer to Attachment 9 for valid ranges of Social
0072 o Form 1040/1040A/1040EZ - When EIC Eligibility (SEQ 1183) equals |

"NO", Earned Income Credit (SEQ 1180) cannot be significant.
o Form 1040/1040A – When Schedule EIC is present, Earned Income
Credit SEQ (1180) must be significant.
0073 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “5”;
Number of Children who Lived with You (SEQ 0240) must be
significant.
0074 o Form 2441/Schedule 2 - Qualifying Person SSN (SEQ 0214, 0223)

cannot equal another Qualifying Person SSN on the same
Form 2441/Schedule 2 or in the related Statement Record.

ATTACHMENT 1
ERC DESCRIPTION
0075 o Form 1040/1040A/1040EZ - If Earned Income Credit (SEQ 1180) is |

significant, then at least one of the following must be present
for the forms listed below.
o Form 1040: Household Help Literal (SEQ 0366) and Household Help
Amt (SEQ 0367); Type of Other Income (SEQ 0560) and Amount of
Other Income (SEQ 0570); Form W-2; Form W-2GU; Form 1099-R;
Schedule C; Schedule C-EZ; Schedule E with Part/S-Corp Ind
(SEQ 1172, 1210, 1270, 1330) equal to "P"; Schedule F.
o Form 1040A: Household Help Literal (SEQ 0366) and Household
Help Amt (SEQ 0367); Form W-2; Form W-2GU and Form 1099-R.
o Form 1040EZ: Household Help Literal (SEQ 0366) and Household
Help Amt (SEQ 0368); Form W-2; Form W-2GU.
0076 o Form 1040/1040A - If Taxable Interest (SEQ 0380) is greater

than $1,500, or if Taxable Interest (SEQ 0290) of
Schedule B/Schedule 1 is significant, then Taxable Interest
(SEQ 0380) of Form 1040/1040A must equal Taxable Interest
(SEQ 0290) from Schedule B/Schedule 1.
0077 o Form 1040/1040A - If Total Ordinary Dividends (SEQ 0394) is

greater than $1,500, or if Total Ordinary Dividends (SEQ 0525)
of Schedule B/Schedule 1 is significant, then Total Ordinary
Dividends (SEQ 0394) of Form 1040/1040A must equal Total
Ordinary Dividends (SEQ 0525) from Schedule B/Schedule 1.
0078 o Form 1040 - Capital Gain/Loss (SEQ 0450) must equal one of the
following fields from Schedule D: Combined Net Gain/Loss
(SEQ 2400) or Allowable Loss (SEQ 2540).
0079 o Form 1040 - Rent/Royalty/Part/Estates/Trusts Inc (SEQ 0510)

must equal Total Income or Loss (SEQ 1150) or Total Supplemental
Income (Loss) (SEQ 2010) from Schedule E.
0080 o Form 1040 - Current Year Moving Expenses (SEQ 0637) must equal
Moving Exp Deduction (SEQ 0180) from Form(s) 3903.
0081 o Form 1040 - If F4684 Literal (SEQ 0460) is not significant, then
Other Gain/Loss (SEQ 0470) of Form 1040 must equal Redetermined
Gain/Loss (SEQ 1030) from Form 4797.
0082 o Form 1040 - If Schedule A is present, then Total Itemized or

Standard Deduction (SEQ 0789) of Form 1040 must equal Total
Deductions (SEQ 0520) from Schedule A.
0083 o Form 1040/1040A - Credit for Child & Dependent Care (SEQ 0925)
must equal Credit for Child & Dependent Care (SEQ 0339) from
Form 2441/Schedule 2.

ATTACHMENT 1
ERC DESCRIPTION
0084 o Form 1040/1040A - Credit for Elderly or Disabled (SEQ 0930) of

Form 1040 or 1040A must equal Credit (SEQ 0290, Schedule 3) and
SEQ 0290, Schedule R.
0085 o Schedule R/Schedule 3 - Taxable Disability (SEQ 0150) must be

significant when one of the following fields equals "X":
Retire/Disabled (SEQ 0020); Both Under 65, One Retired
(SEQ 0040); Both Under 65, Both Retired (SEQ 0050); One Over 65,
Other Retired (SEQ 0060); Under 65, Did Not Live With Spouse
(SEQ 0090).
0086 o Form 1040 - If Exempt/Form 4361 Box (SEQ 0025) of Schedule(s) SE

and Exempt SE Tax Indicator (SEQ 1035) of Form 1040 are blank,
then Self Employment Tax (SEQ 1040) of Form 1040 must equal
Self-Employment Tax (SEQ 0160) from Schedule(s) SE.
0087 o Form 1040 - Alternative Minimum Tax (SEQ 0918) must equal
Alternative Minimum Tax (SEQ 0340) from Form 6251.
0088 o Form 1040/1040A - Overpaid (SEQ 1260) must equal the total of
the following fields: Refund (SEQ 1270), Applied to ES Tax
(SEQ 1280), and ES Penalty Amt (SEQ 1300).
0089 o Form 1040 - When Total Alimony Paid (SEQ 0697) is significant,
Recip Soc Sec No. (SEQ 0693) must be significant, and vice
versa.
o When Recip Soc Sec No. (SEQ 0693) is significant, it must be

within the valid ranges of SSN/ITIN's, cannot equal an ATIN, and
cannot equal Primary SSN (SEQ 0010). Refer to Attachment 9 for
valid ranges of Social Security/Tax Identification Numbers.
0090 o Form 2441/Schedule 2 - When Form 2441/Schedule 2 is present, at

least one of the following fields must be significant:
Dependent Care Benefits Literal (SEQ 0371) of Form 1040/1040A;
Dependent Care Benefits (SEQ 0210) of Form W-2; Credit for
Child & Dependent Care (SEQ 0339) of Form 2441/Schedule 2
or if Form 1040/1040A (SEQ 0915/0860) is not significant,
then the Credit for Child & Dependent Care (SEQ 0339) of
Form 2441/Schedule 2 must be zero.
0091 o Form 1040/1040A – If Filing Status (SEQ 0130) equals “3”, Exempt
Spouse Name (SEQ 0164) or Exempt Spouse Name Control (SEQ 0165)
cannot be present.
0092 o Schedule R - If Total Tax Less Credits (SEQ 0280) is zero or |

less, credit cannot be taken. |
0093 o Form 2441/Schedule 2 - EIN/SSN Type (SEQ 0045) must equal "S" |
or "E".
Exception: If SSN/EIN (SEQ 0040) equals "TAXEXEMPT" then

EIN/SSN Type (SEQ 0045) may equal blank.

ATTACHMENT 1
ERC DESCRIPTION
0094 o Form 6252 - If Line 24 Minus Line 25 (SEQ 0290) or Line 35 Minus
Line 36 (SEQ 0460) is significant, then Schedule D or Form 4797
must be present.
0095 o Form 2441/Schedule 2 - If Total Qualified Expenses or Limit

(SEQ 0230), or Credit for Child & Dependent Care (SEQ 0339), or
Net Allowable Amount (SEQ 0600) is greater than zero, then
Qualifying Person SSN - 1 (SEQ 0214) must be significant. The
Qualifying Person information on Line 2 is not required when
Prior Year Expense Literal (SEQ 0318), Prior Year Qualifying
Person Name (SEQ 0324), and Prior Year Qualifying Person SSN
(SEQ 0326) are present and there are no current year expenses.
o If Credit for Child & Dependent Care (SEQ 0339) is significant,

and Total Qualified Expenses or Limit (SEQ 0230) or Net
Allowable Amount (SEQ 0600) is greater than zero, then Primary
Earned Income (SEQ 0260) (and Spouse's Earned Income (SEQ 0270)
when Filing Status (SEQ 0130) of Form 1040/1040A equals "2")
0096 o RESERVED
0097 o Form 1040 – When Capital Distribution Box (SEQ 0447) equals to
“X”, Capital Gain/Loss (SEQ 0450) must be significant and
Schedule D must not be present.
o When Capital Distribution Box (SEQ 0447) is not equal to “X” and
Capital Gain/Loss (SEQ 0450) is significant, Schedule D must be
present.
0098 o Schedule C – Gross Receipts Less Returns Allowances (SEQ 0220)

must equal Gross Receipts/Sales (SEQ 0200) minus
Returns/Allowances (SEQ 0210).
0099 o Form 1040 - Business Income/Loss (SEQ 0440) must equal the total
of Net Profit (Loss) (SEQ 0710) from Schedule(s) C plus Net
Profit (SEQ 0710) from Schedule(s) C-EZ.
0100 o Schedule C - When Net Profit (Loss) (SEQ 0710) is less than zero
and Some Is Not At Risk (SEQ 0730) equals "X", Form 6198 must be
present.
0101 o Form 4952 - At least one of the following fields must be greater
than zero: Investment Interest Expense (SEQ 0010), Carryover
Disallowed Interest Expense (SEQ 0020), Investment Interest
Expense Deduction (SEQ 0170).
0102 o Schedule E - If Any Amount is Not At Risk (SEQ 1180, 1238, 1298,
1358) equals "X" on any Schedule E, and the corresponding
Part/S-Corp Nonpassive Sch K-1 Loss (SEQ 1192, 1253, 1313, 1373)
is significant, then Form 6198 must be present.

ATTACHMENT 1
ERC DESCRIPTION
0103 o Form 1040/1040A/1040EZ – Total Federal Income Tax Withheld |

(SEQ 1160) must equal the sum of Other 1099 (not 1099-R) and AK |
Div W/H Amount (SEQ 1157), Withholding (SEQ 0130) on Forms W-2 |
and W-2GU, Withholding (SEQ 0160) on Forms 1099-R, and |
Withholding (SEQ 0050) on Forms W-2G. |
o -|
o -|
o -|
0104 o Form 1040/1040A/1040EZ – Form W-2 wages (the sum of Wages |

(SEQ 0120) of all Forms W-2) must equal or be less than tax |
form wages (the sum of Wages, Salaries, Tips (SEQ 0375) of |
Forms 1040/1040A/1040EZ and Gross Receipts/Sales (SEQ 0200) of |
all Schedules C/C-EZ that have Statutory Employee Earnings Ind |
(SEQ 0198) equal to “X”.) |
o Exceptions:
a. (Tax Form) Do not reject when Form W-2 wages exceed tax form |
wages by less than $5.00. |
o b. (Form 1040) Do not reject when Adoption Literal (SEQ 0368) |

equals “SNE” or “PYAB”. |
o c. (Form 1040) Do not reject when Total Wages |

(SEQ 0010) of the Allocation Record is significant. |
o -|
0105 o Tax Form - When Direct Deposit information is present, the

following fields must be significant: Routing Transit Number
(SEQ 1272); Checking Account Indicator (SEQ 1274) or Savings
Account Indicator (SEQ 1276); Depositor Account Number
(SEQ 1278); and RAL Indicator (SEQ 1465).
Exception: Bypass this check if Form 8888 is present.
0106 o Schedule E - If more than one Schedule E is present, only the

first occurrence of Schedule E can contain entries in the
following fields: SEQ 0125, 0155, 0380, 1000, 1040, 1110, 1120,
1150, 1445, 1455, 1475, 1485, 1495, 1750, 1755, 1765, 1913,
1917, 1923, 1927, 1933, 1937, 1939, 1943, 1945, 1977, 1991,
2010, and 2020.

ATTACHMENT 1
ERC DESCRIPTION
0107 o Schedule SE - If SST Wages/RRT Comp (SEQ 0088) or Unreported

Tips (SEQ 0090) is significant, then Total Wages/Unreported Tips
o Exception: This check is not performed when SST Wages/RRT Comp

(SEQ 0088) equals or greater than $97,500. |
0108 o Form 1040/1040A - If Overpaid (SEQ 1260) is greater than zero,

then Total Payments (SEQ 1250) must be greater than Total Tax
(SEQ 1150).
o Form 1040EZ - If Refund (SEQ 1270) is greater than zero, then

Total Payments (SEQ 1250) must be greater than Total Tax
(SEQ 1256).
0109 o Form 1040/1040A - If Primary SSN (SEQ 0010) or Secondary SSN

(SEQ 0030) equals an ITIN, then Earned Income Credit (SEQ 1180)
cannot be significant and Schedule EIC cannot be present.
o Form 1040EZ - If Primary SSN (SEQ 0010) or Secondary SSN

(SEQ 0030) equals an ITIN, then Earned Income Credit (SEQ 1180)
cannot be significant.
0110 o Form 1040 – If both Schedule D and Schedule J are present, then
Tax (SEQ 0915) of Form 1040 must equal or be greater than
Subtract Line 21 from Line 17 (SEQ 0220) of Schedule J.
0111 o Form 1040/1040A- When Must Itemize Indicator (SEQ 0786) equals
"X", Filing Status (SEQ 0130) must equal "3".
0112 o Form 1040 - When Retirement Tax Plan Literal (SEQ 1095) is
blank, Tax on Retirement Plans (SEQ 1100) must equal the total
of the following fields from Form(s) 5329: Additional Tax on
Early Distributions (SEQ 0078), Additional Tax on Certain Distr
from Educ Accts (SEQ 0091), Excess Contributions Tax on
Traditional IRA (SEQ 0160), Excess Contributions Tax on Roth IRA
(SEQ 0280), Excess Contribution Tax on Ed IRA (SEQ 0570), Excess
Contributions Tax on MSA (SEQ 0660), Excess Contributions Tax on
HSA (SEQ 0750), and Tax on Excess Accumulations (SEQ 0850).
o When Retirement Tax Plan Literal (SEQ 1095) equals "NO",

Form 5329 does not have to be present, but Tax on Retirement
Plans (SEQ 1100) of Form 1040 must be significant.
0113 o Schedule A - When Non-Cash/Check Contribution (SEQ 0360) is

greater than $500, Form 8283 must be present.
0114 o Form 1040/1040A - If Taxable Amount of Social Security

(SEQ 0557) is significant, then Social Security Benefits

ATTACHMENT 1
ERC DESCRIPTION
0115 o Form 1040 - If Railroad Retire Indicator (SEQ 1070) is blank,

then Unreported Social Security and Medicare Tax (SEQ 1080) of |
Form 1040 must equal F1040 Social Security Medicare Tax on Tips
(SEQ 0300) from Form(s) 4137. |
0116 o Form 1040/1040A - If Total Payments (SEQ 1250) is not equal to

Total Tax (SEQ 1150), then at least one of the following fields
must be significant: Overpaid (SEQ 1260), Refund (SEQ 1270),
Applied to ES Tax (SEQ 1280), or Amount Owed (SEQ 1290).
0117 o Schedule C - At least one of the following fields must be

significant: Gross Receipts/Sales (SEQ 0200), Gross Income
(SEQ 0270), Total Expenses (SEQ 0700), Tentative Profit/Loss
(SEQ 0702), or Net Profit (Loss) (SEQ 0710).
0118 o Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010)
must contain a less-than sign (<) immediately preceding the last
name. If the name includes a suffix, another less-than sign is
entered between the last name and the suffix. Allowable
characters are: Alpha, hyphen (-), less-than (<), and space.
o The following cannot be present: Two or more consecutive

embedded spaces, a space or less-than sign in the first
position, a less-than sign in the last position, more than two
less-than signs, a space preceding or following a less-than
sign.
0119 o Form 1040A - If Filing Status (SEQ 0130) equals "3", then
State Abbreviation (SEQ 0087) cannot equal any of the
following states: AZ (Arizona), CA (California), ID (Idaho),
LA Louisiana), NM (New Mexico), NV (Nevada), TX (Texas),
WA (Washington), and WI (Wisconsin).
o Exception: If Filing Status equals "3" and Address Ind

(SEQ 0097) equals "2" (Stateside Military Address), then the
State Abbreviation (SEQ 0087) may equal one of the Community
Property states listed above.
0120 o RESERVED
0121 o Form 1040/1040A - Pensions Annuities Received (SEQ 0485) cannot

equal Taxable Pensions Amount (SEQ 0495).

ATTACHMENT 1
ERC DESCRIPTION
0122 o Form W-2 - Employer Identification Number (SEQ 0040) must be

numeric, the first two digits of Employer Identification Number
(SEQ 0040) must equal a valid District Office Code, Employer
Name Control (SEQ 0045) must be significant, and W-2 Indicator
(SEQ 0590) must equal "N" or "S". Refer to Attachment 7 for
District Office Codes. See Section 7.05 for Business Name
Control format.
o Note: The value "N" (Non-Standard) indicates that the Form W-2
was altered, handwritten, or typed, or that a cumulative
Earnings Statement or a substitute Form W-2 was used. The value
"S" (Standard) identifies a Form W-2 that is a computer-produced
print, an IRS form, or an IRS-approved facsimile.
0123 o Form W-2 - The following fields must be significant:

Employer Name (SEQ 0050), Employer Address (SEQ 0060), Employee
Name (SEQ 0090), Employee Address (SEQ 0100); Employee City
(SEQ 0110), Employee State (SEQ 0113), Employee Zip Code
(SEQ 0115), and Wages (SEQ 0120).
o Exception: The check for Wages (SEQ 0120) is bypassed when

Combat Pay has been excluded from Wages.
o Exception: When a period (.) is present in the Employee State

(SEQ 0113) on Form W-2, the checks for Employee City (SEQ 0110)
and Employee Zip Code (SEQ 0115) are bypassed.
0124 o Form W-2G - The following fields must be significant: Payer Name
Control (SEQ 0015), Payer Name (SEQ 0020), and Payer
Identification Number (SEQ 0026).
0125 o Form 1099-R - The following fields must be significant: Payer

Name Control (SEQ 0015), Payer Name (SEQ 0020), and Payer
Identification Number (SEQ 0050).
0126 o Tax Form – If any Paid Preparer information (SEQ 1340, 1350,
1360, 1370, 1380, 1390, 1400, or 1410) is significant, then
either Preparer SSN/Preparer TIN (SEQ 1360) or Preparer Firm EIN
o If Preparer SSN/Preparer TIN (SEQ 1360) is significant, it must

equal all numeric characters and cannot equal all zeros or all
nines; or the first position must equal “P” or “S” and the last
positions must be numeric characters and cannot equal all zeros
or all nines.
o If Preparer Firm EIN (SEQ 1380) is significant, it must equal

all numeric characters and cannot equal all zeros or all nines.
o When Paid Preparer information (SEQ 1340-1420) is significant,

Non-Paid Preparer (SEQ 1338) cannot be significant, and vice
versa. Refer to Attachment 6 for more information on Non-Paid
and Paid Preparers.

ATTACHMENT 1
ERC DESCRIPTION
0127 o Form 1040/1040A - If Total Payments (SEQ 1250) is greater than

Total Tax (SEQ 1150), and the total of Applied to ES Tax
(SEQ 1280) plus ES Penalty Amount (SEQ 1300) equals Overpaid
(SEQ 1260), then Refund (SEQ 1270) cannot be significant.
0128 o Form 1040/1040A - If Total Payments (SEQ 1250) is greater than

Total Tax (SEQ 1150), and the total of Applied to ES Tax
(SEQ 1280) plus ES Penalty Amount (SEQ 1300) is less than
Overpaid (SEQ 1260), then Refund (SEQ 1270) must be greater than
zero.
0129 o Form 1040/1040A - If Total Payments (SEQ 1250) equals Total Tax
(SEQ 1150), then the following fields cannot be significant:
Overpaid (SEQ 1260), Refund (SEQ 1270), and Applied to ES Tax
(SEQ 1280).
0130 o Form 1040/1040A - If Total Itemized or Standard Deduction

(SEQ 0789) contains one of the following amounts: $6,400, |
7,450, 6,650, 7,950, 9,150, 11,750, 10,450, 12,800, 13,850, or |
14,900; and Modified Standard Deduction Ind (SEQ 0787) of |
Form 1040 is blank; then at least one of following fields must
equal "X": Self 65 or Over Box (SEQ 0772), Self Blind Box
(SEQ 0774), Spouse 65 or Over Box (SEQ 0776), Spouse Blind Box
(SEQ 0778).
o Exception for Form 1040: This check is not performed when one or
more of the following forms are present: Schedule A, Form 4563.
0131 o Form 1040/1040A - If Number of Children Not Living with You

(SEQ 0247) is significant, then at least one Relationship
(SEQ 0177, 0187, 0197, or 0207) must equal "CHILD", "DAUGHTER",
"GRANDCHILD", or "SON".
0132 o Form 1040 – When Capital Distribution Box equals “X”, Capital
Gain/Loss (SEQ 0450) must contain a positive amount.
0133 o Schedule R/Schedule 3 - If Nontaxable SSB/RRB (SEQ 0163) or
Nontaxable Other (SEQ 0167) is significant, then Pensions &
Annuities (SEQ 0170) must be significant.

ATTACHMENT 1
ERC DESCRIPTION
0134 o Form 1040 - If Exempt Self (SEQ 0160) equals "X", and Must
Itemize Indicator (SEQ 0786), and Modified Standard Deduction Ind
(SEQ 0787) are blank, and Schedule A and Form 4563 are not
present; then Total Itemized or Standard Deduction (SEQ 0789)
must equal a valid standard deduction.
o Form 1040 - When MFJ, and Exempt Self (SEQ 0160) and Exempt
Spouse SEQ (0163) equals "X", and Must Itemize Indicator
(SEQ 0786), and Modified Standard Deduction Ind (SEQ 0787) are
blank, and Schedule A and Form 4563 are not present; then Total
Itemized or Standard Deduction (SEQ 0789) must equal a valid
standard deduction.
o Form 1040A – If Exempt Self (SEQ 0160) equals "X", and Must
Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind
(SEQ 0787) are blank; then Total Itemized or Standard Deduction
(SEQ 0789) must equal a valid standard deduction.
o Form 1040A – When MFJ, and Exempt Self (SEQ 0160) and Exempt
Spouse SEQ (0163) equals "X", and Must Itemize Indicator
(SEQ 0786) and Modified Standard Deduction Ind (SEQ 0787) are
blank; then Total Itemized or Standard Deduction (SEQ 0789) must
equal a valid standard deduction.
0135 o Form 1040 - When F4684 Literal (SEQ 0460) equals "F4684",
Form 4684 must be present.
0136 o Form 1040 - If Form 2210 or Form 2210F is present, then ES
Penalty Amount (SEQ 1300) of Form 1040 must equal Underpayment
Penalty/Short Method (SEQ 0245) or Total Underpayment Penalty
(SEQ 0671) from Form 2210, or Underpayment Penalty/Farmers
Fisherman (SEQ 0180) from Form 2210F.
o Form 1040A - If Form 2210 is present, then ES Penalty Amount
(SEQ 1300) of Form 1040A must equal Underpayment Penalty/Short
Method (SEQ 0245) or Total Underpayment Penalty (SEQ 0671) from
Form 2210.
0137 o Form 2441/Schedule 2 - When SSN/EIN 1 or 2 (SEQ 0040, 0090) is
significant, the corresponding Amount Paid 1 or 2 (SEQ 0050,
0100) must be significant.
0138 o Form 1040/1040A – Total Exemptions (SEQ 0355) must equal the
total of the following fields: Total Box 6a and 6b (SEQ 0167);
Number of Children Who Lived with You (SEQ 0240); Number of
Children Not Living with You (SEQ 0247); and Number of Other
Dependents Listed (SEQ 0350).

ATTACHMENT 1
ERC DESCRIPTION
0139 o Form W-2 - Employee SSN (SEQ 0080) must equal Primary SSN
(SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form.
Exceptional processing for ITIN Returns Only:
ERC 0139 has been modified to enable wage-earning taxpayers with
ITINs to file electronically even if their Forms W-2 were issued
with an SSN. Previously, taxpayers with this filing situation
had to file on paper. The change means that the e-file
preparation software feature that automatically populates
Form W-2 records with the taxpayer’s TIN entered on the tax
return must be disabled for ITIN returns only. The taxpayer TIN
on Form W-2 records associated with ITIN returns must be entered
manually. The software should direct the user to input the TIN
from the Form W-2 exactly as it was issued by the employer.
For returns where the taxpayer reports using an SSN, the auto-
population feature need not be changed. See Attachment 9 to |
determine how to identify ITINs.
0140 o Form 1040 - Farm Income (SEQ 0520) must equal Net Farm Profit or
Loss (SEQ 0680) from Schedule(s) F.
0141 o Schedule F – At least one of the following fields must be
significant: Gross Income Amount (SEQ 0280), Total Expenses
(SEQ 0650), or Net Farm Profit or Loss (SEQ 0680).
0142 o Schedule F – Accounting Method Cash Indicator (SEQ 0050) or

Accounting Method Accrual Indicator (SEQ 0060) must equal "X".
Both indicators cannot equal "X".
0143 o Schedule F – Materially Participate Yes Indicator (SEQ 0100) and
Materially Participate No Indicator (SEQ 0110) cannot both equal
"X" and cannot both equal blank.
0144 o RESERVED
0145 o Form 1040 - If Bus Expenses Reservists & Others (SEQ 0624) is |
significant, then Form 2106/2106-EZ must be attached. |
0146 o Form 1040/1040A/1040EZ - When Unemployment Compensation |

(SEQ 0552) is significant, it must be numeric and greater than
zero.
0147 o Form 2210 – One of the following fields must equal "X": Waiver
Entire Penalty Box (SEQ 0135), Waiver of Part of Penalty Box
(SEQ 0145), Annualized Income Installment Method Box (SEQ 0155),
Actually Withheld Box (SEQ 0165) or Joint Return Box (SEQ 0173).
-|
0148 o Form 2210 - When Waiver of Entire Penalty Box (SEQ 0135) or
Waiver of Part Penalty Box (SEQ 0145) equals "X", either Waived
Explanation/Short Method (SEQ 0233) or Waiver Explanation
(SEQ 0669) must equal "STMbnn".
o Form 2210F - When Waiver of Penalty Box (SEQ 0013) equals "X",
Waiver Explanation (SEQ 0177) must equal "STMbnn".

ATTACHMENT 1
ERC DESCRIPTION
0149 o Schedule C - When Other Clos Inv Method (SEQ 0744) equals "X",
Other Meth Explanation (SEQ 0746) must equal "STMbnn".
0150 o Form 1040 - When F4255 Literal (SEQ 1121) and F4255 Amount
(SEQ 1122) are significant, Form 4255 must be present and Total
Increase Tax (SEQ 0530) of Form 4255 must be significant.
o When Form 4255 is present, F4255 Literal (SEQ 1121) and F4255
Amount (SEQ 1122) of Form 1040 must be significant.
0151 o Summary Record - Number of Logical Records in Tax Return

(SEQ 0040) must equal the total logical record count computed by
the IRS.
0152 o Summary Record - Number of Forms W-2 (SEQ 0050) must equal the
number of Forms W-2 computed by the IRS.
0153 o Summary Record - Number of Forms W-2G (SEQ 0060) must equal the
number of Forms W-2G computed by the IRS.
0154 o Summary Record - Number of Forms 1099-R (SEQ 0070) must equal
the number of Forms 1099-R computed by the IRS.
0155 o Summary Record - Number of Schedule Records (SEQ 0080) must
equal the number of schedule records computed by the IRS.
0156 o Summary Record - Number of Form Records (SEQ 0090) must equal
the number of form records computed by the IRS.
0157 o Summary Record - Number of Statement Record Lines (SEQ 0100)
must equal the number of statement record lines computed by
the IRS.
0158 o Form 1040/1040A - If Credit for Elderly or Disabled (SEQ 0930)
is significant, and Self 65 or Over Box (SEQ 0772) and Spouse
65 or Over Box (SEQ 0776) are blank, then one of the following
fields from Schedule R/Schedule 3 must be significant:
Retire/Disabled (SEQ 0020); Both Under 65, One Retired
(SEQ 0040); Both Under 65, Both Retired (SEQ 0050); Under 65,
Did Not Live with Spouse (SEQ 0090).
0159 o Form 1040EZ – When the Self Claimed Dependent Ind (SEQ 0770)
and the Spouse Claimed Dependent Ind (SEQ 0775) are blank, then
Combined Standard Deduction and Personal Exemption (SEQ 0815)
must equal $8,750 when Secondary SSN (SEQ 0030) is not |
significant, and must equal $17,500 when Secondary SSN |
(SEQ 0030) is significant.
0160 o Form 1040EZ - When the Self Claimed Dependent Ind (SEQ 0770)
and the Spouse Claimed Dependent Ind (SEQ 0775) equals "X",
then Combined Standard Deduction and Personal Exemption
(SEQ 0815) cannot exceed $10,700 when Secondary SSN (SEQ 0030) |
is significant.
o When the Self Claimed Dependent Ind (SEQ 0770) equals "X", then
Combined Standard Deduction and Personal Exemption (SEQ 0815)
cannot exceed $5,350 when the Secondary SSN (SEQ 0030) is NOT |
significant.

ATTACHMENT 1
ERC DESCRIPTION
0161 o RESERVED
0162 o Form 1040EZ - Earned Income Credit (SEQ 1180) cannot exceed
$428 and Adjusted Gross Income (SEQ 0750) must be less than |
$12,590 if single, and cannot exceed $14,590 if Married Filing |
Jointly.
o When the Self Claimed Dependent Ind (SEQ 0770) or the Spouse
Claimed Dependent Ind (SEQ 0775) equals "X", Earned Income
Credit (SEQ 1180) cannot be significant.
0163 o Schedule R/Schedule 3 – Only one of the following fields must
be significant: SEQ 0010, 0020, 0030, 0040, 0050, 0060, 0070,
0080, or 0090.
0164 o Form 1040/1040A – If Retirement Savings Contribution Credit |
(SEQ 0965) is significant, then all of the following apply: |
o Form 8880 must be attached.
o Retirement Savings Contribution Credit (SEQ 0965) cannot exceed |

the maximum possible credit for the Filing Status (SEQ 0130).
The maximum possible credit is $1000 for "Head of Household",
"Single", “Married Filing Separate”, and “Qualifying Widow(er)”,
and $2000 for "Married Filing Joint".
o Adjusted Gross Income (SEQ 0750) cannot exceed the applicable

AGI limit for the Filing Status (SEQ 0130). The applicable
limits are $52,000 for "Married Filing Joint", $39,000 for |
"Head of Household", and $26,000 for "Single", “Married Filing |
Separate”, and “Qualifying Widow(er)”.
0165 o Form 8880 – If Credit for Qualified Retirement Savings |

(SEQ 0200) is significant, then it must equal Retirement |
Savings Contribution Credit (SEQ 0965) of Tax Form. |
0166 o Form 8880 – Neither Primary T/P Smaller of line 5 or $2000
(SEQ 0110) nor Secondary T/P Smaller of line 5 or $2000
(SEQ 0120) may be negative. The sum of these two fields
must be positive.
0167 o Form 9465 – Monthly Payment Date (SEQ 0310) must be significant
and must be within the 01 to 28 range.
0168 o Form 9465 – Monthly Payment (SEQ 0300) must be equal to or
greater than $25.
0169 o Schedule E - At least one of the following fields must be
significant on the first occurrence of Schedule E: Total Rents
Received (SEQ 0125); Total Royalties Rec'd (SEQ 0155); Rental &
Royalty Deduction (SEQ 1000); Total Income (SEQ 1110); Total
Losses (SEQ 1120); Part/S-Corp Name A (SEQ 1170); Tot
Part/S-Corp Income (SEQ 1750); Tot Part/S-Corp Loss and Sec 179
Deduction (SEQ 1755); Tot Estate/Trust Inc (SEQ 1933); Tot
Estate/Trust Loss (SEQ 1937); Total REMIC Income (SEQ 1977);
Net Farm Rental Income/Loss (SEQ 1991); Farming/Fishing Share
(SEQ 2020); or Net Rental Real Estate Income/Loss (SEQ 2030).

ATTACHMENT 1
ERC DESCRIPTION
0170 o Schedule A - Casualty/Theft Loss (SEQ 0390) must equal Subtract |

Line 17 from Line 16 (SEQ 0451) of first occurrence of |
Form 4684.
0171 o Form 4797 - When Form 4684 is present, Gain/Loss for Entire
Year (Form 4684 Sec B Gain) (SEQ 0440) of Form 4797 must equal
Loss Equal to or Smaller than Gain (SEQ 1120) from Form 4684.
0172 o Form 9465 - Amount Owed on Tax Return (SEQ 0280) cannot be
greater than $25,000.
0173 o RESERVED
0174 o RESERVED
0175 o Form 1040 - When Other Adjustment Amount (SEQ 0721) or Total |
Other Adjustments (SEQ 0735) is significant, Total Adjustments
0176 o Form 1040 - Total Other Adjustments (SEQ 0735) must equal the
total of Other Adjustment Amount (SEQ 0721) or amounts from |
corresponding statement record.
0177 o Form 1040/1040A- If Earned Income Credit (SEQ 1180) is |
significant and Schedule E is not present, then the total of
the following fields cannot exceed $2,900 unless Form 4797 |
is attached: Taxable Interest (SEQ 0380), Tax-Exempt
Interest (SEQ 0385), Total Ordinary Dividends (SEQ 0394) of
Form 1040/1040A, and Capital Gain/Loss (SEQ 0450) (when greater
than zero) of Form 1040.
0178 o Form 1040 – When Specify Other Credits (SEQ 1006) equals “X”, |
one of the following forms must be present: Form 3468, Form
6478, Form 8834, Form 8835, Form 8844, Form 8860, Form 8864,
Form 8910, Form 8911, Form 8912, or “STMbnn” must be present in
SEQ (1010).
0179 o RESERVED
0180 o Form 4835 - When one Form 4835 is present, Net Farm Rental
Income/Loss (SEQ 1991) of Schedule E must equal one of the
following fields from Form 4835: Net Farm Rent Profit
(SEQ 0610) or Net Farm Rent (Loss) (SEQ 0630).
o When multiple Forms 4835 are present, Net Farm Rental
Income/Loss (SEQ 1991) of Schedule E must equal the sum of the
following from Forms 4835: Net Farm Rent Profit (SEQ 0610)
(when greater than zero) minus Net Farm Rent (Loss) (SEQ 0630).
o Note: Net Farm Rent (Loss) (SEQ 0630) of Form 4835 is assumed
to be a loss; the minus sign is not transmitted.
0181 o Form 4835 - If Some is Not at Risk (SEQ 0620) equals "X" on one
or both Form(s) 4835, then Form 6198 or Form 8582 must be
present.
0182 o Schedule F - When Net Farm Profit or Loss (SEQ 0680) is less
than zero and Some Is Not at Risk Indicator (SEQ 0700) equals
"X", Form 6198 must be present.

ATTACHMENT 1
ERC DESCRIPTION
0183 o Schedule C - If Car/Truck Expenses (SEQ 0293) is significant,

then Vehicle Service Date (SEQ 0820) must be significant, or
0184 o Schedule E - If Net Farm Rental Income/Loss (SEQ 1991) on the

first occurrence of Schedule E is present, then Form 4835 must
be present.
o When one Form 4835 is present, Net Farm Rental Income/Loss
(SEQ 1991) of Schedule E must equal one of the following fields
from Form 4835: Net Farm Rent Profit (SEQ 0610) or Net Farm
Rent (Loss) (SEQ 0630).
o When multiple Forms 4835 are present, Net Farm Rental
Income/Loss (SEQ 1991) of Schedule E must equal the sum of the
following from Forms 4835: Net Farm Rent Profit (SEQ 0610)
(when greater than zero) minus Net Farm Rent (Loss) (SEQ 0630).
o Note: Net Farm Rent (Loss) (SEQ 0630) of Form 4835 is assumed
to be a loss; the minus sign is not transmitted.
0185 o Schedule C - When Business Miles (SEQ 0830) is significant,

then Vehicle Service Date (SEQ 0820) must be present.
0186 o Form 8829 – Total of Home Business Expense (SEQ 0703) of all
Schedules C present must equal total of Schedule C Allowable
Expenses (SEQ 0450) from all Forms 8829 present.
0187 o Schedule C - Employer ID Number (SEQ 0060) cannot equal Primary
SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.
0188 o Form 1040/1040A - When Filing Status (SEQ 0130) equals "3",
Earned Income Credit (SEQ 1180) cannot be significant.
0189 o Form 1040 - If Total Adjustments (SEQ 0740) is significant,
then at least one of the following fields must be significant:
SEQ 0624, 0635, 0637, 0640, 0650, 0670, 0680, 0697, 0700, 0702, |
0710, 0721, or 0735. |
0190 o RESERVED
0191 o Form 1040 - Total Credits (SEQ 1020) must equal the total of
the following fields: Foreign Tax Credit (SEQ 0945), Credit for |
Child & Dependent Care (SEQ 0925), Credit for Elderly or
Disabled (SEQ 0930), Education Credits (F8863) (SEQ 0935),
Retirement Savings Contribution Credit (SEQ 0965), Residential |
Energy Credits (SEQ 0941), Child Tax Credit (SEQ 0955), Credits
from F8396, F8839 & F8859 (SEQ 0995) and Other Credits
(SEQ 1015).
o Form 1040A - Total Credits (SEQ 1020) must equal the total
of the following fields: Credit for Child & Dependent Care
(SEQ 0925), Credit for Elderly or Disabled (SEQ 0930),
Education Credits (F8863) (SEQ 0935), Retirement Savings
Contribution Credit (SEQ 0965), and Child Tax Credit |
(SEQ 0955).

ATTACHMENT 1
ERC DESCRIPTION
0192 o Form 1040/1040A/1040EZ - At least one of the following fields |

must be significant for the forms listed below.
o Form 1040/1040A: Total Income (SEQ 0600), Adjusted Gross Income
(SEQ 0750), AGI Repeated (SEQ 0770), Tax (SEQ 0915/0860), Total
Credits (SEQ 1020), Total Tax (SEQ 1150), Total Payments
(SEQ 1250).
o Form 1040EZ: Adjusted Gross Income (SEQ 0750), Taxable Income
(SEQ 0820), Withholding (SEQ 1160), Total Tax (SEQ 1256),
Refund (SEQ 1270) and Amount Owed (SEQ 1290).
o -|
0193 o Form 8829 - Total Hours Available (SEQ 0065) cannot exceed the
maximum number of available hours (24 hrs multiplied by the
number of days in the year).
0194 o Form 1040EZ - If Taxable Interest (SEQ 0380) is not
significant, then Adjusted Gross Income (SEQ 0750) must equal
the total of Wages, Salaries, Tips (SEQ 0375) plus Unemployment
Compensation (SEQ 0552).
0195 o Schedule SE - When Self-Employment Tax (SEQ 0160) is
significant, Deduction for 1/2 of Self Employment Tax
(SEQ 0165) must be significant, and vice versa.
o If Self-Employed Deduction Schedule SE (SEQ 0640) of Form 1040
is significant, it must equal Deduction for 1/2 of Self
Employment Tax (SEQ 0165) from Schedule(s) SE. If Deduction
for 1/2 of Self Employment Tax (SEQ 0165) of Schedule SE is
significant, and Exempt-Notary Literal (SEQ 0050) is not
significant, then Self-Employed Deduction Schedule SE
(SEQ 0640) of Form 1040 must be significant.
0196 o Form 1040 - When Unreported Social Security and Medicare Tax |
(SEQ 1080) is significant, Form 4137 must be present.
o When F1040 Social Security Medicare Tax on Tips (SEQ 0300) of |
Form 4137(s) is significant, Social Security & Medicare Tax on
Tips (SEQ 1080) of Form 1040 must be significant.
0197 o Schedule A - When Other Expense Amount (SEQ 0485) is
significant, Total Other Expenses Limit (SEQ 0495) must be
significant.
0198 o Form 1040 - Total Payments (SEQ 1250) must equal the total of
the following fields: Withholding (SEQ 1160), ES Payments
(SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child
Tax Credit (Form 8812) (SEQ 1192), F4868 Amount (SEQ 1197), |
Excess SS & Tier 1 RRTA Tax (SEQ 1188), Other Payments |
(SEQ 1210) and Refundable Credit for Prior Year Minimum Tax |
(SEQ 1215). |
o Form 1040A – Total Payments (SEQ 1250) must equal the total of
the following fields: Withholding (SEQ 1160), ES Payments
(SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child
Tax Credit (Form 8812) (SEQ 1192), F4868 Amount (SEQ 1197), and |
Excess SS Tax (SEQ 1200).

ATTACHMENT 1
ERC DESCRIPTION
0199 o RESERVED
0200 o Form 1040/1040A - When Earned Income Credit (SEQ 1180) is

greater than $428, Schedule EIC must be present. |
0201 o Schedule EIC - If any field of the following “qualifying child
group” is significant, then all fields in that group must be
significant: Qualifying Child Name Control (SEQ 0007, 0077);
Qualifying Child First Name (SEQ 0010, 0080); Qualifying Child
Last Name (SEQ 0011, 0081); Year of Birth (SEQ 0020, 0090);
Qualifying SSN (SEQ 0015, 0085); Relationship (SEQ 0060, 0130);
and Number of Months (SEQ 0070, 0140).
o Qualifying Child Name Control (SEQ 0007, 0077) must be in the

correct format. See Section 7.01 for Name Control format.
0202 o Schedule EIC – Year of Birth (SEQ 0020, 0090) cannot be greater
than current tax year.
0203 o Schedule EIC - Relationship (SEQ 0060, 0130) must equal one of
the following: "CHILD", "DAUGHTER", "FOSTERCHILD", "GRANDCHILD",
or "SON", “SISTER”, “BROTHER”, “NIECE” or “NEPHEW”.
0204 o Form 1040/1040A - If Earned Income Credit (SEQ 1180) is

significant and Schedule EIC is not present, then the primary
taxpayer and/or the secondary taxpayer must be at least age 25
but under age 65. If either taxpayer is born January 01, 1983, |
the taxpayer is considered to be age 25 at the end of 2007. |
o Form 1040EZ - If Earned Income Credit (SEQ 1180) is significant,

then the primary taxpayer and/or the secondary taxpayer must be
at least age 25 but under age 65. If either taxpayer is born
January 01, 1983, the taxpayer is considered to be age 25 at the |
end of 2007. |
0205 o Schedule EIC - When Qualifying SSN (SEQ 0015, 0085) is

significant, it must be within the valid ranges of SSN's. It
must equal all numeric characters and cannot equal all zeros or
all nines. Refer to Attachment 9 for valid ranges of Social
Security Numbers.
0206 o Schedule EIC - If Year of Birth (SEQ 0020, 0090) is less than
"1989" (age 19 and older) and greater than "1983", then the |
corresponding Student "Yes" Box (SEQ 0030, 0100) or the
corresponding Disabled "Yes" Box (SEQ 0040, 0110) must
equal "X".
0207 o Schedule EIC - If Relationship (SEQ 0060, 0130) equals "CHILD",
"DAUGHTER", "GRANDCHILD", “SON", “SISTER”, “BROTHER”, “NIECE”,
“NEPHEW” or “FOSTERCHILD” and Year of Birth (SEQ 0020, 0090)
does not equal "2007", then Number of Months (SEQ 0070, 0140) |
must be equal to or greater than "07".

ATTACHMENT 1
ERC DESCRIPTION
0208 o Schedule H - Cash Wages Over $1,500 Paid Yearly - Yes (SEQ 0040)
and Cash Wages Over $1,500 Paid Yearly – No (SEQ 0045) cannot
both equal "X" and cannot both equal blank.
0209 o Schedule H - Employer SSN (SEQ 0020) on the first Schedule H
must be significant and equal to Primary SSN (SEQ 0010) or
Secondary SSN (SEQ 0030) of Form 1040.
0210 o Schedule H - Employer SSN (SEQ 0020) on the second Schedule H

must be significant and equal to Secondary SSN (SEQ 0030) of
Form 1040 and must not be equal to Employer SSN (SEQ 0020) on
the first Schedule H. When both spouses are filing Schedule H,
the Schedule H for the primary taxpayer must precede the
Schedule H for the secondary taxpayer.
0211 o Schedule H - Employer Identification Number (SEQ 0030) cannot
equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of
Form 1040.
0212 o Schedule H - Name of State Where Unemployment Contr Paid

(SEQ 0200) must equal a standard state abbreviation for one of
the fifty United States, District of Columbia, Puerto Rico, or
U.S. Virgin Islands. Refer to Attachment 3 for Standard Postal
Service State Abbreviations.
0213 o Schedule H - Employer SSN (SEQ 0020) and Employer Identification

Number (SEQ 0030) must be significant, must equal all numeric
characters and cannot equal all blanks or all zeros.
0214 o Schedule H - When two Schedules H are present, Employer
Identification Number (SEQ 0030) of the second Schedule H cannot
equal Employer Identification Number of the first Schedule H.
0215 o Schedule H - Federal Income Tax Withheld - Yes (SEQ 0050) and
Federal Income Tax Withheld – No (SEQ 0055) cannot both
equal "X".
o Cash Wage Over $1,000 Paid Qtrly - No (SEQ 0060) and Cash Wage
Over $1,000 Paid Qtrly - Yes (SEQ 0065) cannot both equal "X".
o Cash Wages Over $1,000 Paid Qtrly - No (SEQ 0150) and Cash Wages
Over $1,000 Paid Qtrly - Yes (SEQ 0155) cannot both equal "X".
0216 o Schedule EIC - Qualifying SSN - 1 (SEQ 0015) cannot equal
Qualifying SSN - 2 (SEQ 0085). Qualifying SSN - 1 and - 2
(SEQ 0050, 0120) cannot equal Primary SSN (SEQ 0010) or
Secondary SSN (SEQ 0030) of Form 1040/1040A.
0217 o Schedule EIC – When Year of Birth (SEQ 0020, 0090) is less than
"1984", the corresponding Disabled "Yes" Box (SEQ 0040, 0110) |
must equal "X".
0218 o Schedule EIC – When Year of Birth (SEQ 0020, 0090) equals
"2007", the corresponding Number of Months (SEQ 0070, 0140) |
must equal "12".

ATTACHMENT 1
ERC DESCRIPTION
0219 o Schedule H - Page 2 must be present when all of the following

fields equal "X": Cash Wage Over $1,500 Paid Yearly - No
(SEQ 0045), Federal Income Tax Withheld – No (SEQ 0055), and
Cash Wage Over $1,000 Paid Qtrly - Yes (SEQ 0065).
0220 o Schedule H - When all of the following fields equal "X",
Schedule H cannot be filed: Cash Wage Over $1,500 Paid Yearly -
No (SEQ 0045), Federal Income Tax Withheld - No (SEQ 0055), and
Cash Wage Over $1,000 Paid Qtrly - No (SEQ 0060).
0221 o Form 1040/1040A - Advanced EIC Payments (SEQ 1105) must equal
the total of Advance EIC Payment (SEQ 0200) from Form(s) W-2
and/or W-2GU.
0222 o Schedule EIC - If Qualifying SSN - 1 (SEQ 0015) is significant
and Qualifying SSN - 2 (SEQ 0085) is not significant, then
Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot
exceed $2,853 and Adjusted Gross Income (SEQ 0750) of |
Form 1040/1040A must be less than $32,241 if Single, Head of |
Household or Qualifying Widow(er) and less than $35,241 if |
Married Filing Jointly. |
o If Qualifying SSN - 1 (SEQ 0015) and Qualifying SSN – 2

(SEQ 0085) are significant, then Earned Income Credit
(SEQ 1180) of Form 1040/1040A cannot exceed $4,716 and Adjusted |
Gross Income (SEQ 0750) of Form 1040/1040A must be less than
$37,783 if Single, Head of Household or Qualifying Widow(er) |
and less than $39,783 if Married Filing Jointly. |
0223 o Schedule H - When Federal Income Tax Withheld – Yes (SEQ 0050)
equals "X", Federal Income Tax Withheld (SEQ 0110) must be
significant.
0224 o Schedule H - If Cash Wage Over $1,500 Paid Yearly - No
(SEQ 0045) and Federal Income Tax Withheld - Yes (SEQ 0050)
equal "X", then Cash Wage Over $1,000 Paid Qtrly - No
(SEQ 0060) and Cash Wage Over $1,000 Paid Qtrly - Yes
(SEQ 0065) must be blank.
0225 o Schedule H - When Cash Wage Over $1,500 Paid Yearly - Yes
(SEQ 0040) equals "X", Social Security Wages (SEQ 0070) and
Medicare Wages (SEQ 0090) must each be equal to or greater than
$1,400.
0226 o Schedule H - When Cash Wage Over $1,500 Paid Yearly - Yes
(SEQ 0040) equals "X", the following fields must be blank:
Federal Income Tax Withheld - Yes (SEQ 0050), Federal Income
Tax Withheld - No (SEQ 0055), Cash Wage Over $1,000 Paid
Qtrly - No (SEQ 0060), and Cash Wage Over $1,000 Paid
Qtrly - Yes (SEQ 0065).
0227 o Schedule H - When Page 2 is present, Cash Wages Over $1,000
Paid Qtrly - No (SEQ 0150) cannot equal "X".
o When Page 2 is not present, Cash Wages Over $1,000 Paid
Qtrly - Yes (SEQ 0155) cannot equal "X".

ATTACHMENT 1
ERC DESCRIPTION
0228 o Schedule H - Social Security Wages (SEQ 0070) cannot be greater

than Medicare Wages (SEQ 0090).
0229 o Schedule H - When Page 2 is present, Total Taxes from Line 8
(SEQ 0520) must equal Total Taxes Less Advance EIC Payments
(SEQ 0140) from Page 1.
0230 o Form 1116 – When only one Form 1116 is present, Smaller of Tax
From Return or Foreign Tax Credit (SEQ 1185) must equal Gross
Foreign Tax Credit (SEQ 1090) and the following fields must be
blank: SEQs 1100, 1160, 1175, 1177 and 1180. |
0231 o Form 1116 – If more than one Form 1116 is present, then only
the first occurrence of Form 1116 can have significant data in
Foreign Tax Credit (SEQ 1200). For subsequent occurrences of
Form 1116, significant data can be present in Foreign Tax
Credit (SEQ 1200) only when Alt. Min. Tax Literal (SEQ 0010)
of that occurrence equals “AMT”.
0232 o Form 1116 - On each Form 1116, only one of the following fields
can equal "X": SEQ 0020, 0080, 0093, 0096, or 0098. |
o When Alt. Min. Tax Literal (SEQ 0010) equals “AMT”, only one of |
the following fields can equal “X”: SEQ 0020, 0080, 0093, 0096, |
0098, and only one Form 1116 for each category can be present. |
o -|
0233 o Tax Form - When Direct Deposit - No (SEQ 1263) equal "X",
Direct Deposit Information (Tax Form SEQs 1272, 1274, 1276,
1278, and Form 8888) must not be present.
0234 o Tax Form - One of the following must equal "X": Direct
Deposit - Yes (SEQ 1262) or Direct Deposit - No (SEQ 1263)
and both cannot be blank and both cannot equal "X".
0235 o Schedule H - When Page 2 is present, Total Taxable Wages for
FUTA (Section A) (SEQ 0230) must be significant.
0236 o Form 1040 - Household Employment Taxes (SEQ 1107) must equal
the total of the following fields from Schedule(s) H: Total
Taxes Less Advance EIC Payments (SEQ 0140) plus FUTA Tax
(SEQ 0240).

ATTACHMENT 1
ERC DESCRIPTION
0237 o Form 2106 - When Filing Status (Seq 0130) of the Tax Form equals |
"2", SSN of Taxpayer with Employee Business Expense (SEQ 0009)
of 2106 page 1 and SSN of Taxpayer with Employee Business
Expense (SEQ 0133) of 2106 page 2 must equal the appropriate
of the Tax Form.
o When only one Form 2106 is present for an individual (primary

or secondary), Page 2 need not be transmitted if there are no
entries for that page, but Page 2 cannot be present without
Page 1.
o When two Forms 2106 are present for an individual (primary or

secondary), Page 1 must be present for the first form, Page 1
must be present for the second form, and Page 2 must be present
for both forms. (The second form is for additional vehicles
only. Refer to Form 2106 Instructions for possible allocation
from one Form 2106 in the case of expenses of reservists,
Qualified Performing Artists, etc.)
o When Form 2106 is present for an individual (primary or

secondary), Form 2106-EZ may not be present for that individual.
0238-0239 RESERVED
0240 o Schedule C-EZ - Total Expenses (SEQ 0700) cannot be greater

than $5,000 and Net Profit (SEQ 0710) cannot be less than zero.
0241 o Schedule C-EZ - At least one of the following fields must be
significant: Gross Receipts/Sales (SEQ 0200), Total Expenses
(SEQ 0700), or Net Profit (SEQ 0710).
0242 o Schedule C-EZ - Employer ID Number (SEQ 0060) cannot equal
Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of
Form 1040.
0243 o Form 1040 - If Schedule A is not present and Must Itemize
Indicator (SEQ 0786) equals "X" then Total Itemized or Standard
Deduction (SEQ 0789) must equal zero.
o Form 1040A - If Must Itemize Indicator (SEQ 0786) equals "X",
then Total Itemized or Standard Deduction (SEQ 0789) must equal
zero.
0244 o RESERVED
0245 o Form 1040 - When Form 8396 Mortgage Interest Credit Block |
(SEQ 0985) equals "X", Form 8396 must be present.
o Form 1040 - When Form 3800 Block (SEQ 1000) equals "X",
0246 o RESERVED
0247 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0248-0249 RESERVED
0250 o RESERVED
0251 o Form 8615 - Child Taxable Income (SEQ 0100) must equal Taxable
Income (SEQ 0820) from Form 1040/1040A.
0252 o Form 1040/1040A - When Form 8615 is present, Tax (SEQ 0915) of
Form 1040 or Tax (SEQ 0860) of Form 1040A must equal Form 8615
Tax (SEQ 0290) from Form 8615.
0253 o Form 8615 - Parent Filing Status (SEQ 0060) must equal "1",
"2", "3", "4", or "5".
0254 o RESERVED
0255 o Form 8615 - Gross Unearned Income (SEQ 0070) must be greater
than $1,700.
0256 o Form 8615 - Child Name (SEQ 0010) must equal Name Line 1
(SEQ 0060) of Form 1040/1040A.
0257 o Form 8615 - Parent Name (SEQ 0040) and Parent SSN (SEQ 0050)
0258 o Form 8615 - Child SSN (SEQ 0020) must be significant and within
the valid ranges of SSN/ITIN's. Refer to Attachment 9 for
valid ranges of Social Security/Taxpayer Identification
Numbers.
0259 o RESERVED
0260 o Form 1040 - When Form 8814 is present, Form 8814 Block
(SEQ 0853) of Form 1040 must equal "X" and Form 8814 Amount
(SEQ 0857) of Form 1040 must be significant. When Form 8814
Block (SEQ 0853) equals "X", Form 8814 must be present and
Form 8814 Amount (SEQ 0857) must be significant.
0261 o Form 8814 - When one Form 8814 is present, Multiple F8814
Indicator (SEQ 0030) cannot be significant. When more than one
Form 8814 is present, Multiple F8814 Indicator (SEQ 0030) of
the first Form 8814 must be significant.
o Form 8814 Amount (SEQ 0857) of Form 1040 must equal Form 8814
Tax (SEQ 0295) from Form(s) 8814.
0262 o Form 8814 - Child Taxable Unearned Income (SEQ 0170) must be
greater than $850 and less than $8500.
0263 o Form 1040 - If Form 1040 Other Income (SEQ 0265) of Form 8814
is significant, then Type of Other Income (SEQ 0560) of
Form 1040 must equal "FORM 8814" and Total Other Income
(SEQ 0590) of Form 1040 must be significant.

ATTACHMENT 1
ERC DESCRIPTION
0264 o Form 8814 - When Tax Exempt Literal (SEQ 0040) is significant,
Tax Exempt Amount (SEQ 0050) must be significant.
o When Nominee Dist. Literal 1 (SEQ 0060) is significant, Nominee
Dist. Amount 1 (SEQ 0070) must be significant.
o When Non-Taxable Literal (SEQ 0080) is significant, Non-Taxable
Amount (SEQ 0090) must be significant.
0265 o Form 8814 - When Nominee Dist. Literal 2 (SEQ 0120) is
significant, Nominee Dist. Amount 2 (SEQ 0130) must be
significant.
0266 o Form 8814 - Child Name (SEQ 0010) must be significant. Child
SSN (SEQ 0020) must be significant and within the valid ranges
of SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of
Social Security/Taxpayer Identification Numbers.
0267 o Form 8814 - Tax Amount Basis (SEQ 0275) cannot be less than
zero. When Tax Amount Basis (SEQ 0275) is greater than zero
and less than $850, Form 8814 Tax (SEQ 0295) must be
significant. When Tax Amount Basis (SEQ 0275) equals or
greater than $850, Form 8814 Tax (SEQ 0295) must equal $85.
0268-0269 RESERVED
0270 o Form 1040 - When Form 4972 Block (SEQ 0880) equals "X",
0271 o Form 4972 - None of the following fields can equal "X":
Distribution of Qualified Plan No Box (SEQ 0026), Rollover Yes
Box (SEQ 0030), Prior Yr Distribution Yes Box (SEQ 0190), and
Beneficiary Distribution Yes Box (SEQ 0201).
o All of the following fields must equal "X": Distribution of

Qualified Plan Yes Box (SEQ 0024), Rollover No Box (SEQ 0040),
and Prior Yr Distribution No Box (SEQ 0200).
0272 o Form 4972 - Only one of the following fields can equal "X":
Beneficiary of Qual Participant No Box (SEQ 0044) or Qual
Age - Five Yr Member No Box (SEQ 0086).
0273-0274 RESERVED
0275 o Form 4972 – At least one of the following fields must be
significant: Capital Gain Election (SEQ 0220), Ordinary Income
(SEQ 0240), or 10 Yr Method Average Tax (SEQ 0690).
0276 o Form 4972 - Recipient SSN (SEQ 0020) from the second Form 4972
cannot equal Recipient SSN (SEQ 0020) of the first Form 4972.
0277 o Form 1040 - When Other Tax Literal (SEQ 1110) equals "ADT",
Form 4970 must be present, and vice versa.
0278 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0279 o Form 4972 - For each of the following, one box must equal "X",
but both cannot equal "X":
Beneficiary of Qual Participant Yes Box (SEQ 0042) or
Beneficiary of Qual Participant No Box (SEQ 0044);
Qual Age - Five Yr Member Yes Box (SEQ 0084) or
Qual Age - Five Yr Member No Box (SEQ 0086).
0280 o Schedule B/Schedule 1 - When Excludable Savings Bond Interest
Excludable Savings Bond Interest (SEQ 0289) of
Schedule B/Schedule 1 must equal Excludable Savings Bond
Interest (SEQ 0290) from Form 8815.
0281 o Form 1040/1040A - When Filing Status (SEQ 0130) equals "3",
Form 8815 cannot be present.
0282 o Form 8815 - Taxable Expenses (SEQ 0190) must be greater than
zero.
0283 o Form 8815 - If Filing Status (SEQ 0130) of Form 1040/1040A

equals "2" or "5", then Modified AGI (SEQ 0240) of Form 8815
must be less than $128,400. If Filing Status equals "1" |
or "4", then Modified AGI (SEQ 0240) must be less than $80,600. |
0284 o RESERVED
0285 o RESERVED
0286 o Schedule E - When Non Passive Activity Literal (SEQ 1130) is

present, Non Passive Activity Amount (SEQ 1140) must be
present, and vice versa.
0287 o Form 1040 - When F8828 Literal (SEQ 1123) equals "FMSR",
o When F8828 Amount (SEQ 1124) is significant, Recapture Tax Due
(SEQ 0280) of Form 8828 must be significant, and vice versa.
0288 o Form 8828 - Original Loan Closing Date (SEQ 0100) cannot be
before January 1, 1991 (19910101).
0289 o Form W-2 - When Advance EIC Payment (SEQ 0200) is significant,
taxpayer cannot file Form 1040EZ or Form 1040-SS (PR). |

ATTACHMENT 1
ERC DESCRIPTION
0290 o Form W-2 - Employer State (SEQ 0073) and Employer Zip Code
(SEQ 0075) must be significant and valid. Employer Zip Code
(SEQ 0075) must be consistent with Employer State (SEQ 0073).
o Form W-2G - Payer's State (SEQ 0024) and Payer's Zip Code
(SEQ 0025) must be significant and valid. Payer's Zip Code
(SEQ 0025) must be consistent with Payer's State (SEQ 0024).
o Form W-2GU - Employer State (SEQ 0073) and Employer Zip Code
(SEQ 0075) must be significant and valid. Employer Zip Code
(SEQ 0075) must be consistent with Employer State (SEQ 0073).
o Form 1099-R - Payer's State (SEQ 0042) and Payer's Zip Code
(SEQ 0044) must be significant and valid. Payer's Zip Code
(SEQ 0044) must be consistent with Payer's State (SEQ 0042).
o Exception: This check is not performed when Employer State
(SEQ 0073) of Form W-2 and/or W-2GU, Payer’s State (SEQ 0024)
of Form W-2G, and/or Payer’ State (SEQ 0042) of Form 1099-R
contain a period (.), indicating a foreign address. See
Section 7.06 for foreign address format.
0291 o Form W-2 - Employer City (SEQ 0070) must contain at least three
characters.
0292 o Form W-2G - Payer Identification Number (SEQ 0026) must be

numeric, the first two digits of Payer Identification Number
(SEQ 0026) must equal a valid District Office Code, Payer Name
Control (SEQ 0015) must be significant, and W-2G Indicator
Control format.
Note: The value "N" (Non-Standard) indicates that the Form
W-2G was altered, handwritten, or typed, or that a cumulative
earnings statement or a substitute Form W-2G was used. The
value "S" (Standard) identifies a Form W-2G that is a
computer-produced print, an IRS form, or an IRS-approved
facsimile.
0293 o Form 1099-R - Payer Identification Number (SEQ 0050) must be

numeric, the first two digits of Payer Identification Number
(SEQ 0050) must equal a valid District Office Code, Payer Name
Control (SEQ 0015) must be significant, and 1099-R Indicator
Control format.
Note: The value "N" (Non-Standard) indicates that the
Form 1099-R was altered, handwritten, or typed, or that a
cumulative earnings statement or a substitute Form 1099-R was
used. The value "S" (Standard) identifies a Form 1099-R that
is a computer-produced print, an IRS form, or an IRS-approved
facsimile.

ATTACHMENT 1
ERC DESCRIPTION
0294 o Form W-2G – If Withholding (SEQ 0050) is greater than zero, |

then Gross Winnings (SEQ 0040) must be greater than Withholding |
(SEQ 0050) and Gross Winnings (SEQ 0040) must be reported as |
Other Income (SEQ 0560) and Other Income Amount (SEQ 0570) of |
Form 1040. |
0295 o Form 1040 – The Total Federal Income Tax Withheld (SEQ 1160) |
cannot be equal to or greater than the sum of Wages, Salaries, |
Tips (SEQ 0375), Taxable Interest (SEQ 0380), Total Ordinary |
Dividends (SEQ 0394), Taxable IRA Amount (SEQ 0480), Taxable |
Pensions Amount (SEQ 0495), and Social Security Benefits (SEQ |
0553) and the Gross Winnings (SEQ 0040) of Form W-2G. |
o Form 1040A - The Total Federal Income Tax Withheld (SEQ 1160) |
Tips (SEQ 0375), Taxable Interest (SEQ 0380), Total Ordinary |
Dividends (SEQ 0394), Taxable IRA Amount (SEQ 0480), Taxable |
Pensions Amount (SEQ 0495), and Social Security Benefits |
(SEQ 0553). |
o Form 1040EZ - The Total Federal Income Tax Withheld (SEQ 1160) |
Tips (SEQ 0375), and Taxable Interest (SEQ 0380). |
Exception: This check is bypassed when Combat Pay has been |

excluded from Wages. |
0296 o Form 2441/Schedule 2 - If any field of the following

"qualifying person group" is significant, then all fields in
that group must be significant: Qualifying Person First Name
(SEQ 0110, 0217); Qualifying Person Last Name (SEQ 0115, 0218);
Qualifying Person Name Control (SEQ 0120, and 0221); Qualifying
Person SSN (SEQ 0214, 0223).
0297 o Form 2441/Schedule 2 - SSN/EIN (SEQ 0040 or 0090) of Form 2441

cannot equal the Primary or Secondary SSN (SEQ 0010, 0030) of
Form 1040.
0298 o Form 2441/Schedule 2 - When Qualifying Person SSN (SEQ 0214,

0223) is significant, it must be within the valid ranges of
SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of
0299 o Tax Form - RAL Indicator (SEQ 1465) must equal "0", “1”, or
"2".
o RAL Indicator (SEQ 1465) is a required field.
0300 o Form 1040/1040A/1040EZ – When Other 1099 and Alaska Dividend W/H |
Literal (SEQ 1155) is significant, then Other 1099 and Alaska |
Dividend W/H Amount (SEQ 1157) must be significant. |
o When Other 1099 and Alaska Dividend W/H Amount (SEQ 1157) is |
significant, then Other 1099 and Alaska Dividend W/H Literal |
(SEQ 1155) must be significant. |

ATTACHMENT 1
ERC DESCRIPTION
0301 o Form 1040/1040A – If Other 1099 and Alaska Dividend W/H Amount |
(SEQ 1157) is greater than zero, then Taxable Interest |
(SEQ 0380), or Total Ordinary Dividends (SEQ 0394), or Taxable |
IRA Amount (SEQ 0480), or Taxable Pensions Amount (SEQ 0495), |
or Social Security Benefits (SEQ 0553) must be greater than |
zero. |
NOTE: Other 1099 and Alaska Dividend W/H Amount (SEQ 1157) can |
not be greater than the sum of Taxable Interest (SEQ 0380), or |
Total Ordinary Dividends (SEQ 0394), or Taxable IRA Amount |
(SEQ 0480), or Taxable Pensions Amount (SEQ 0495), or Social |
Security Benefits (SEQ 0553). |
o Form 1040EZ - If Other 1099 and Alaska Dividend W/H Amount |

(SEQ 1157) is greater than zero, then Taxable Interest |
(SEQ 0380) must be greater than zero. |
Note: Other 1099 and Alaska Dividend W/H Amount (SEQ 1157) can |
not be greater than the Taxable Interest (SEQ 0380). |
0302 o Form W-2 - When the withholding (SEQ 0130) is greater than zero, |
the Wages (SEQ 0120) must be included in Wages, Salaries, Tips |
(SEQ 0375) of Form 1040/A/EZ or in Gross Receipts/Sales |
(SEQ 0200) of Schedule C/C-EZ when the Statutory Employee |
Indicator (SEQ 0265) is significant and both the Wages, |
Salaries, Tips (SEQ 0375) of Form 1040/A/EZ and Gross |
Receipts/Sales (SEQ 0200) of Schedule C/C-EZ can NOT be zero. |
0303 o Form 1040/1040A - If Amount Owed (SEQ 1290) is greater than

zero and ES Penalty Amount (SEQ 1300) is not significant, then
Total Tax (SEQ 1150) must be greater than Total Payments
SEQ 1250).
o Form 1040EZ - If Amount Owed (SEQ 1290) is greater than zero,
then Total Tax (SEQ 1256) must be greater than Total Payments
(SEQ 1250).
0304-0349 RESERVED for Electronically Transmitted Documents (ETD)

0350 o Form 8853 - Policyholder SSN (SEQ 0289) must be numeric and
within the valid range for an SSN or an ITIN.
o Insured SSN (SEQ 0310) must be numeric and within the valid
range for an SSN or an ITIN.
o Refer to Attachment 9 for valid ranges of Social
0351 o Form 8853 - MSA Acct Holder SSN (SEQ 0009) must equal either
the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of
Form 1040.
0352 o Form 8853 – Policyholder SSN (SEQ 0289) must equal either
the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of
Form 1040.

ATTACHMENT 1
ERC DESCRIPTION
0353 o Form 1040 – If Type of Other Income (SEQ 0560) equals "MEDMSA"
and the corresponding Amount of Other Income (SEQ 0570) is
present, then Form 8853 must be present.
o If Taxable Medicare Advantage MSA Distributions (SEQ 0276) of

Form 8853 is significant, then Type of Other Income (SEQ 0560)
of Form 1040 must equal "MEDMSA" and the corresponding Amount of
Other Income (SEQ 0570) of Form 1040 must be present.
0354 o Form 1040 - If F8853 Literal (Medicare Advantage) (SEQ 1148) of |
Form 1040 is present, then the corresponding F8853 Amount |
(Medicare Advantage) (SEQ 1149) of Form 1040 and Form 8853 must |
be present.
|
o If Additional 50% Tax (SEQ 0279) of Form 8853 is significant, |
then F8853 Literal (Medicare Advantage) (SEQ 1148) of Form 1040 |
must equal "MEDbMSA" and then F8853 Amount (Medicare Advantage) |
(SEQ 1149) of Form 1040 must be present. |
0355 o RESERVED
0356 o RESERVED
0357 o Form 1040 – If Archer MSA Deduction Literal (SEQ 0722) of |

Form 1040 is significant, then Archer MSA Deduction Amount |
(SEQ 0723) must be significant and Form 8853 must be present. |
0358 o Form 8853 – If Taxable Medicare Advantage MSA Distributions
(SEQ 0276) is significant, the following SEQs cannot both be
blank; Exceptions to 50% Tax Box (SEQ 0278) and Additional 50%
Tax (SEQ 0279).
0359 o Form 8853 - One box of the following pairs must equal "X",
both cannot equal "X", and both cannot equal blank:
- Payments or Death Benefits - Yes (SEQ 0320)
- Payments or Death Benefits - No (SEQ 0330) and
- Insured Terminally Ill - Yes (SEQ 0340)
- Insured Terminally Ill - No (SEQ 0350).
0360 o Form 1040 - If Type of Other Income (SEQ 0560) equals "MSA" and
the corresponding Amount of Other Income (SEQ 0570) is present,
then Form 8853 must be present.
o If Taxable Archer MSA Distributions (SEQ 0250) of Form 8853 is
significant, then Type of Other Income (SEQ 0560) of Form 1040
must equal "MSA" and the corresponding Amount of Other Income
(SEQ 0570) of Form 1040 must be present.
0361 o Form 1040 - If F8853 Literal (Archer MSA) (SEQ 1146) equals |
"MSA" and the corresponding F8853 Amount (Archer MSA) |
(SEQ 1147) is present, then Form 8853 must be present. |
o If Additional 15% Tax (SEQ 0270) of Form 8853 is significant,
then F8853 Literal (Archer MSA) (SEQ 1146) of Form 1040 must |
equal "MSA" and F8853 Amount (Archer MSA) (SEQ 1147) of |
0362 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0363 o Form 8853 - If Taxable Archer MSA Distributions (SEQ 0250) is

significant, the following SEQs cannot both be blank;
Exceptions to 15% Tax Box (SEQ 0260) and Additional 15% Tax
(SEQ 0270).
0364 o Form 1040 - If Type of Other Income (SEQ 0560) equals "LTC" and
the corresponding Amount of Other Income (SEQ 0570) is present,
then Form 8853 must be present.
o If Taxable Payments (SEQ 0450) of Form 8853 is greater than
zero, then Type of Other Income (SEQ 0560) must equal "LTC" and
the corresponding Amount of Other Income (SEQ 0570) must be
present.
0365 o RESERVED
0366 o Form 8853 - If Primary Archer Contribution for Current TY - Yes

(SEQ 0019) equals "X"; then for each of the following, one box
must equal "X", both cannot equal "X", and both cannot equal
blank:
- Primary Uninsured Acct Holder - Yes (SEQ 0030) or Primary
Uninsured Acct Holder - No (SEQ 0040) or |
- Primary Self HDHP Coverage Box (SEQ 0050) or Primary Family
HDHP Coverage Box (SEQ 0060).
0367 o Form 8853 - If Spouse Archer Contribution for Current TY - Yes

(SEQ 0070) equals "X"; then for each of the following, one box
must equal "X", both cannot equal "X", and both cannot equal
blank:
- Spouse Uninsured Acct Holder - Yes (SEQ 0090) or Spouse
Uninsured Acct Holder - No (SEQ 0100) and |
- Spouse Self HDHP Coverage Box (SEQ 0110) or Spouse Family
HDHP Coverage Box (SEQ 0120). |
0368 o Form 8853 - If Primary Archer Contribution for Current TY - No

(SEQ 0020) equals "X"; then none of the following can equal "X":
Primary Archer Contribution for Current TY - Yes (SEQ 0019),
Primary Uninsured Acct Holder - Yes (SEQ 0030), Primary Uninsured
Acct Holder - No (SEQ 0040), Primary Self HDHP Coverage Box
(SEQ 0050), and Primary Family HDHP Coverage Box (SEQ 0060).
0369 o Form 8853 - If Spouse Archer Contribution for Current TY - No

(SEQ 0080) equals "X"; then none of the following can equal "X":
Spouse Archer Contribution for Current TY - Yes (SEQ 0070),
Spouse Uninsured Acct Holder - Yes (SEQ 0090), Spouse Uninsured
Acct Holder - No (SEQ 0100), Spouse Self HDHP Coverage Box
(SEQ 0110), and Spouse Family HDHP Coverage Box (SEQ 0120).

ATTACHMENT 1
ERC DESCRIPTION
0370 o Form 1040/1040A - When any occurrence of Eligibility for Child

Tax Credit (SEQ 0178, 0188, 0198, 0208) is significant, the
corresponding Relationship (SEQ 0177, 0187, 0197, 0207) must
equal either “CHILD”, “SON”, “DAUGHTER”, “GRANDCHILD”,
“SISTER”, “BROTHER”, “NIECE”, “NEPHEW”, or “FOSTERCHILD” and
the Dependent's age must be under 17.
o Form 8901 - When any occurrence of a qualifying child
(SEQ 0010, 0060, 0110, 0160) is significant, the qualifying
child’s age must be under 17.
0371 o RESERVED
0372 o Form 1040/1040A - When either Child Tax Credit (SEQ 0955) or
Additional Child Tax Credit (Form 8812) (SEQ 1192) is |
significant, the sum of the two fields cannot exceed an amount
equal to $1000 multiplied by the number of qualifying children.
A qualifying child is either a dependent for whom Eligibility
for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equals "X",
or a Form 8901 qualifying child (SEQ 0010, 0060, 0110, 0160).
Form 8901 must be present for any qualifying children who are |
not dependents.
0373 o Form 1040/1040A - When Additional Child Tax Credit (Form 8812) |
0374 o Form 1040/1040A - When Form 8812 is present, Additional Child

Tax Credit (Form 8812) (SEQ 1192) of Form 1040/1040A must equal |
Additional Child Tax Credit (SEQ 0140) from Form 8812.
0375 o RESERVED
0376 o RESERVED
0377-0378 RESERVED
0379 o Form 8863 - The student entries in Part I and in Part II must
begin on Line 1 in each part. No lines may be skipped when
completing the student information in either part.
0380 o Form 8863 - Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315,
0355) may be used only once to claim an education credit (Hope
or Lifetime Earning). No Student's SSN may be used in Part I
(Hope Credit) and Part II (Lifetime Learning Credit).
Student's SSN must be within the valid ranges of
SSN/ITIN/ATIN's. Refer to Attachment 9 for valid ranges of

ATTACHMENT 1
ERC DESCRIPTION
0381 o Form 8863 -If any field of a student line in Part I or

Part II, including statements, is significant then all fields
of the student line must be significant. Each Hope Credit
student line includes Student’s First Name, Student’s Last
Name, Student’s Name Control, Student’s SSN, Qualified Expenses
Paid in Current Tax Year, Smaller of Exp Paid in Current TY
or $1100, Add Columns c and d, and Enter 1/2 of the Amt in
Column e. Each Lifetime Learning Credit student line includes
Student’s First Name, Student’s Last Name, Student’s Name
Control, Student’s SSN, and Qualified Expenses. See Part II
Record Layouts for Field Numbers. See Part I Section 8 for
Statement Record format.
0382 o Form 1040/1040A - If Education Credits (SEQ 0935) is

significant, Form 8863 must be present. If Form 8863 is
present, Education Credits (SEQ 0590) on Form 8863 must equal
Education Credits (SEQ 0935) on Form 1040/1040A.
0383 o Form 8863 - Each Student's SSN (SEQ 0035, 0105, 0175, 0275,
0315, 0355) must equal either the Primary SSN (SEQ 0010), the
Secondary SSN (SEQ 0030) or a Dependent SSN (SEQ 0175, 0185,
0195, 0205) on Form 1040/1040A.
0384 o Form 1040/1040A – When Education Credits (SEQ 0935) is

significant, Adjusted Gross Income (SEQ 0750) must be less than
the applicable amount for the Filing Status (SEQ 0130). The
applicable amounts are $114,000 for "Married Filing Joint" and |
$57,000 for "Single", "Head of Household", and “Qualifying |
Widow(er)”.
o When Filing Status (SEQ 0130) is “Married Filing Separate”,

Education Credits (SEQ 0935) cannot be claimed.
0385 o Form 8863 - The following limits apply to each Hope Credit
student in Part I. Qualified Expenses Paid in the Current Tax
Year (SEQ 0040, 0110, 0180 statement) cannot exceed $2200. |
Smaller of Exp Paid in Current TY or $1100 (SEQ 0050, 0120,
0190, statement) cannot exceed $1100. Enter 1/2 of the Amt in |
Column E (SEQ 0070, 0140, 0210, statement) cannot exceed $1650. |
0386 o Form 1040/1040A - When Adjusted Gross Income (SEQ 0750) plus
Student Loan Interest Deduction (SEQ 0702) is more than
$135,000 for "Married Filing Joint" or is more than $65,000 for
"Single" or "Head of Household" or "Qualifying Widow(er)", the
Student Loan Interest Deduction (SEQ 0702) is not allowed.

ATTACHMENT 1
ERC DESCRIPTION
0387 o Form 8863 – Tentative Hope Credit (SEQ 0240) cannot exceed an
amount equal to $1650 multiplied by the number of Hope Credit |
students in Part I. If the number of Hope Credit students is
zero, Tentative Hope Credit (SEQ 0240) cannot be positive.
o Tentative Lifetime Learning Credit (SEQ 0470) cannot exceed
$2000 regardless of the number of Lifetime Learning Credit |
students. If the number of Lifetime Learning Credit students
is zero, Tentative Lifetime Learning Credit (SEQ 0470) cannot
be positive.
o Education Credits (SEQ 0590) cannot exceed the sum of Tentative
Hope Credit (SEQ 0240) and Tentative Lifetime Learning Credit
(SEQ 0470).
0388 o Form 1040/1040A - When Student Loan Interest Deduction
(SEQ 0702) is significant, the filing status cannot equal
"Married Filing Separately".
0389 o Form 1040/1040A - Student Loan Interest Deduction (SEQ 0702)

must not exceed $2,500.
0390 o Schedule J – Amount from Line 6 (SEQ 0100) must equal One-third
Elected Farm Income (SEQ 0060).
o One-third Elected Farm Income (SEQ 0140) must equal One-third

Elected Farm Income (SEQ 0060).
0391 o Schedule J – The following fields must contain an amount

greater than or equal to zero: SEQ 0040, SEQ 0060, SEQ 0070,
SEQ 0080, SEQ 0120, SEQ 0160, SEQ 0180, SEQ 0190, SEQ 0200, and
SEQ 0210.
0392 o Schedule J – Taxable Income (SEQ 0010) must equal Taxable Income
(SEQ 0820) of Form 1040.
0393 o Schedule J - When Add Lines 4, 8, 12, and 16 (SEQ 0170) is
greater than zero, then one of the following fields must be
greater than zero: Tax on Line 3 (SEQ 0040) or Tax on Line 7
(SEQ 0080) or Tax on Line 11 (SEQ 0120) or Tax on Line 15
(SEQ 0160).
0394 o Form Payment - The Requested Payment Date (SEQ 0080) for any
Estimated Payment with Tax Type Code (SEQ 0070) of “1040S”
cannot equal the Requested Payment Date for a subsequent
occurrence of a “1040S” payment.

ATTACHMENT 1
ERC DESCRIPTION
0395 o Form Payment - Primary SSN (SEQ 0010) must equal Primary SSN
(SEQ 0010) of the Tax Form.
o When Filing Status (SEQ 0130) equals "2", Secondary SSN
(SEQ 0020) must equal Secondary SSN (SEQ 0030) of the Tax Form.
0396 o Form Payment - Routing Transit Number (SEQ 0030) (RTN) must
contain numeric characters. The first two positions must be
01 through 12, or 21 through 32; the RTN must be present on the
Financial Organization Master File (FOMF); and the banking
institution must process Electronic Funds Transfer (EFT). See
Section 6 for optional Routing Transit Number validation.
o Bank Account Number (SEQ 0040) must be present, must be
alphanumeric (i.e., only alpha characters, numeric characters,
and hyphens), must be left-justified with trailing blanks if
less than 17 positions, and cannot equal all zeros or all
blanks.
o Type of Account (SEQ 0050) must equal "1" or "2".
0397 o Form Payment – (Balance Due Payments) When the return is

transmitted to the IRS on or before April 15 of the current |
processing year, the Requested Payment Date (SEQ 0080) cannot be
later than April 15. |
o When the return is transmitted to IRS after April 15, the |
Requested Payment Date (SEQ 0080) cannot be later than the
current processing date.
o The year of the Requested Payment Date (SEQ 0080) must equal
the current processing year.
o The Requested Payment Date cannot be prior to the current
processing date minus five days.
0398 o Form Payment (Estimated Payments) – The Requested Payment Date

(SEQ 0080) must be one of the following: 20080415, 20080616, |
20080915 or 20090115. |
o If the process date is prior to January 15, 2008, the Requested |

Payment Date (SEQ 0080) must be 20080415, 20080616 or 20080915. |
o If the process date is prior to April 23, 2008, the Requested |

Payment Date (SEQ 0080) must be 20080415, 20080616, 20080915, |
or 20090115. |
o If the current processing date is April 23, 2008 through |
June 23, 2008, the Requested Payment Date (SEQ 0080) must be |
20080616, 20080915, or 20090115. |
o If the current processing date in June 24, 2008 through |
September 22, 2008 the Requested Payment Date (SEQ 0080) must be |
20080915 or 20090115. |
o If the current processing date is September 23, 2008 through |

October 20, 2008, the Requested Payment Date |
(SEQ 0080) must be 20090115. |
o The process date cannot be greater than October 20, 2008. |

ATTACHMENT 1
ERC DESCRIPTION
0399 o State Record (State-Only Returns) – The Primary SSN (SEQ 0010)
must match the Primary SSN (SEQ 0010) of Form 1040.
0400 o State Record – The Generic Record must be present in the state
data packet.
o An Unformatted Record was present without the Generic Record,
or the Unformatted Record preceded the Generic Record.
0401 o State Record – The State Code (SEQ 0010) in the Header Section
of the Generic Record must be valid for the processing service
center.
o The State Code must be consistent throughout Generic and

associated Unformatted Records for the return.
Exception: State-Only returns with State Abbreviation

(SEQ 0095) that equal to “AS”, “GU”, “MP” “PR”, or “VI” must be
processed in Austin.
0402 o State Record – All “Required Entry” fields in the Entity

Section of the Generic Record (SEQ 0060, 0075, 0085, 0095,
0100) must be present.
0403 o State Record – Any entry present in the Consistency Section of
the Generic Record must equal the corresponding federal
Tax Form entry.
0404 o State Record – The DCN (SEQ 0020) of the Generic Record must
equal the DCN of the federal Tax Form.
o The DCN (SEQ 0020) of the Generic Record must equal the DCN
(SEQ 0020) of the Unformatted Record.
0405 o State Record Form W-2 – Each Form W-2 associated with a State
Record must contain a valid State Abbreviation in State Name
(SEQ 0370, 0440, 0490, 0540) when there is a significant entry
in State Income Tax (SEQ 0400, 0470, 0520, 0570).
0406 o The first two-digits contained in the EFIN of Originator
(SEQ 0008b) must be valid for the Processing Site (SEQ 0040)
of the TRANS Record A (TRANA) of the transmission.
o Exception: A valid two-digit EFIN Prefix Code is permitted, if

not assigned to a processing site, when State Data is present;
or when Processing Site equals “E” (Austin) and at least one of
the following is present: Form 2555, Form 2555-EZ, Form 4563,
Form 5074, Form 8689, Form 8833, Form 8854, Form 8891 and/or
Form W-2GU; an Address Ind (SEQ 0097) of the Tax Form equal
to “3”; a State Abbreviation (SEQ 0087) of the Tax Form equal
to “AS”, “GU”, “MP”, “PR”, or “VI”.
0407 o State Record – The Return Sequence Number (RSN) (SEQ 0023) of
the Generic Record must equal the RSN of the Federal Tax Form.

ATTACHMENT 1
ERC DESCRIPTION
0408 o State Record – When Online-State-Return (SEQ 0049) of the

Generic Record equals “O”, the Transmission Type Code
(SEQ 0170) of the TRANS Record A (TRANA) must equal “O”, and
vice versa.
0409 o Form 1040/1040A/1040EZ – When Foreign Employer Compensation |
Literal (SEQ 0378) equals “FEC”, then Foreign Employer
Compensation Total (SEQ 0379) must be significant and the FEC
Record must be present.
o When the FEC Record is present, then Foreign Employer
Compensation Literal (SEQ 0378) must equal “FEC” and Foreign
Employer Compensation Total (SEQ 0379) must be significant.
0410 o State-Only Record – If the RTN is present, it must be present on
the Financial Organization Master File (FOMF).
0411 o FEC Record – The SSN or ITIN of Employee of Foreign Employer
(SEQ 0010) must match the Primary SSN (SEQ 0010) of the Tax Form
and the Employee Name Control (SEQ 0020) must match the Primary
Name Control (SEQ 0050) of the Tax Form
or
The SSN or ITIN of Employee of Foreign Employer (SEQ 0010) must
match the Secondary SSN (SEQ 0030) of the Tax Form and the
Employee Name Control (SEQ 0020) must match the Spouse’s Name
Control (SEQ 0055) of the Tax Form.
0412 o FEC Record – The following fields must be significant:
Street Address (SEQ 0050) and City (SEQ 0060),
and
The following fields must be significant:
State Abbreviation (SEQ 0070) and Zip Code (SEQ 0080)
or
Foreign Country (SEQ 0110).
0413 o FEC Record – The Foreign Employer's Name (SEQ 0140) and the
Foreign Employer's Street Address (SEQ 0160), Foreign Employer's
City (SEQ 0170), and Foreign Employer's Country (SEQ 0200) must
be significant.
0414 o FEC Record – The Country Code (SEQ 0130) must be significant and
either equal to a valid Country Code or “US”.
0415 o FEC Record – If Services Performed While Residing in U.S. Yes
Ind (SEQ 0120) equals “X”, then the Country Code (SEQ 0130) must
equal “US”
and
If the Country Code (SEQ 0130) equals “US”, then Services
Performed While Residing in U.S. Yes Ind (SEQ 0120) must equal
“X”.
0416 o Summary Record – Number of FEC Records (SEQ 0075) must equal the
number of FEC Records computed by the IRS.
0417 o Form 1040/1040A/1040EZ – If Earned Income Credit (SEQ 1180) is |

significant, then the FEC Record cannot be present and Foreign
Employer Compensation Literal (SEQ 0378) and Foreign Employer
Compensation Total (SEQ 0379) must be blank.

ATTACHMENT 1
ERC DESCRIPTION
0418 o Form 1040/1040A/1040EZ – Foreign Employer Compensation Total |

(SEQ 0379) must equal the total of Foreign Employer
Compensation Amount (SEQ 0220) from the FEC Record(s).
0419 o State Record – If Address Ind (SEQ 0097) on the Tax Return
equals “3” (indicating a foreign country), then the following
fields must be present: Foreign Street Address (SEQ 0077),
Foreign City, State or Province, Postal Code (SEQ 0087), and
Foreign Country (SEQ 0098); and the following fields cannot be
present: Street Address (SEQ 0080), City (SEQ 0085), State
Abbreviation (SEQ 0095) and Zip Code (SEQ 0100).
o If Address Ind (SEQ 0097) on the Tax Return is not equal to
“3”, then the following fields cannot be present: Foreign
Street Address (SEQ 0077), Foreign City, State or Province,
Postal Code (SEQ 0087), and Foreign Country (SEQ 0098).
0420 o Form 1040 – When Form 4136 Block (SEQ 1205) equals “X”,
Form 4136 must be present, and vice versa.
0421 o Form 4136 - When Aviation Rate Kerosene 1 Credit Amt (SEQ 0435) |
is greater than zero, then Aviation Rate Kerosene 1 Gallons |
0422 o Form 4136 – When Aviation Rate Kerosene 2 Credit Amt (SEQ 0450) |
is greater than zero, then Aviation Rate Kerosene 2 Gallons |
0423 o RESERVED
0424 o RESERVED
0425 o RESERVED
0426 o Form 1040 – Other Payments (SEQ 1210) must equal the total of
Tax Paid by Regulated Investment Company (SEQ 0230) from
Form 2439 plus Total Income Tax Credit Amount (SEQ 4360)
from Form 4136 plus Health Coverage Tax Credit (SEQ 0250)
from Form 8885.
0427 o RESERVED
0428 o Form 1040 - When Form 4137 Block (SEQ 1085) equals “X”, |
Form 4137 must be present. |
0429 o RESERVED
0430 o State Record - If State Abbreviation (SEQ 0095) equals "AS",

"GU", "MP", "PR", or "VI"; or Address Ind SEQ (0097) on the
State-Only 1040 equals "3" it must be processed at Austin.
0431 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0432 o Form 8271 – When Form 8271 is present, one of the following Tax
Shelter group items must be present on the first occurrence:
Tax Shelter Name – 1 (SEQ 0030) or Tax Shelter Registration
Number –1 (SEQ 0040) or Name of Person Who Applied for
Registration –1 (SEQ 0050) or Tax Shelter Identifying Number –1
(SEQ 0060).
0433-0434 RESERVED
0435 o Form 8582-CR - When Multiply Line 11 by 50% (SEQ 0200) is

significant, it cannot be greater than $25,000.
o When Multiply Line 23 by 50% (SEQ 0330) is significant, it

cannot be greater than $25,000.
0436 o Form 8582-CR - When Special Allowance for Rental Activity
o When Special Allowance for Rental Activity (SEQ 0340) is

significant, Form 8582 must be present.
0437 o Form 8582-CR – Modified Adjusted Gross Income (SEQ 0310) cannot
be less than zero.
0438 o Summary Record – For Online Returns, the IP Address

(SEQ 0190) cannot contain an IPv4 address where any of its 4
parts is not a number from 0 to 255 and there are not 3 periods.
0439 o If the Transmission Type Code (SEQ 0170) of the TRANA Record
equals "O", the following fields must be significant: IP Address
(SEQ 0190), IP Date (SEQ 0200), IP Time (SEQ 0210) and IP Time
Zone (SEQ 0215).
0440 o RESERVED
0441 o Summary Record - For Online Returns, IP Address (SEQ 0190)

cannot contain an IPv6 address where any of its 8 parts is not a
number from 0 to FFFF (hexadecimal) and there are not 7 colons.
0442-0445 RESERVED
0446 o RESERVED
0447 o RESERVED
0448 RESERVED
0449 o Form 8606 - The Qualified First-Time Homebuyer Distr (SEQ 0353)
cannot be greater than $10,000.
0450 o Form 8606 – Nondeductible IRA Name (SEQ 0009) and SSN of
Taxpayer with IRAs (SEQ 0010) must be significant.

ATTACHMENT 1
ERC DESCRIPTION
0451 o Form 8606 – Nondeductible IRA Name (SEQ 0009) must contain a
less-than sign (<) immediately preceding the last name. If the
name includes a suffix, another less-than sign is entered
between the last name and the suffix. Allowable characters
are: Alpha, hyphen (-), less-than (<), and space.
o Nondeductible IRA Name (SEQ 0009) cannot contain the following:
Two or more consecutive embedded spaces, a space or less-than
sign in the first position, a less-than sign in the last
position, more than two less-than signs, a space preceding or
following a less-than sign.
0452 o Form 2555/2555EZ – When only one Form 2555/2555EZ is present,
SSN of Taxpayer with Foreign Earned Income (SEQ 0007) must
equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of
Form 1040.
o When two Forms 2555/2555EZ are present, SSN of Taxpayer with
Foreign Earned Income (SEQ 0007) of the first Form 2555/2555EZ
must equal Primary SSN (SEQ 0010) of Form 1040 and SSN of
Taxpayer with Foreign Earned Income (SEQ 0007) of the second
Form 2555/2555EZ must equal Secondary SSN (SEQ 0030) of
Form 1040. One occurrence of either Form 2555 or Form 2555EZ
can be present for the Primary SSN (SEQ 0010). One occurrence
of either Form 2555 or Form 2555EZ can be present for the
Secondary SSN (SEQ 0030).
0453 o Form 2555EZ – Total Foreign Earned Income (SEQ 1210) cannot
exceed $85,700. |
0454 o Form 1040 – Earned Income Credit (SEQ 1180) cannot be
significant when Form 2555 or Form 2555EZ is present.
0455 o Form 2555 – Foreign Earned Income Exclusion (SEQ 1220) cannot
exceed Foreign Earned Income (SEQ 1050). Foreign Earned Income
Repeated (SEQ 1070) must equal Foreign Earned Income
(SEQ 1050).
o Form 2555EZ – Max. Of Foreign Earned Inc. Exclusion (SEQ 1260)
cannot exceed $85,700 Total Foreign Earned Income (SEQ 1210). |
0456 o Form 1040 – When Housing/Foreign Earned Income Exclusion
Literal (SEQ 0574) equals “FORM 2555”, Form 2555 must be
present.
o When Housing/Foreign Earned Income Exclusion Literal (SEQ 0574)
equals “FORM 2555-EZ”, Form 2555EZ must be present.
0457 o Form 1040 – The total of Housing/Foreign Earned Income |
Exclusion Amount (SEQ 0577) must equal the total of the
following fields: Max. of Housing and Foreign Earned Inc.
Exclusions (SEQ 1260) from Form 2555(s) plus Max. of Foreign
Earned Inc. Exclusion (SEQ 1260) from Form(s) 2555EZ.
0458 o Form 1040 – When Other Adjustments Literal (SEQ 0720) equals
“FORM 2555”, Form 2555 must be present.

ATTACHMENT 1
ERC DESCRIPTION
0459 o Form 1040 – If Other Adjustments Literal (SEQ 0720) equals

“FORM 2555”, then Other Adjustment Amount (SEQ 0721) must equal |
Total Housing Deduction (SEQ 1310) from Form(s) 2555.
0460 o Form 2555 – When the taxpayer is qualifying under Bona Fide
Residence: When Date Bona Fide Residence Ended (SEQ 0225)
equals 1231 of the current tax year or equals “CONTINUE”, then
Date Bona Fide Residence Began (SEQ 0220) must equal 0101 of
the current tax year or must be prior to the current tax year
or
When Date Bona Fide Residence Ended (SEQ 0225) is prior to 1231
of the current tax year (i.e., 20071031), then Date Bona Fide |
Residence Began (SEQ 0220) must equal 0101 of the previous tax
year or earlier than the previous tax year (i.e., 20060101). |
o Form 2555EZ – When the taxpayer is qualifying under Bona Fide
Residence: When Date Bona Fide Residence Ended (SEQ 0040)
equals 1231 of the current tax year or equals “CONTINUE”, then
Date Bona Fide Residence Began (SEQ 0030) must equal 0101 of
the current tax year or must be prior to the current tax year
or
When Date Bona Fide Residence Ended (SEQ 0040) is prior to 1231
of the current tax year (i.e., 20071031), then Date Bona Fide |
Residence Began (SEQ 0030) must equal 0101 of the previous tax
year or earlier than the previous tax year (i.e., 20060101). |
0461 o Form 2555 – Statement to Authorities – Yes (SEQ 0300) and Req’d
to Pay Income Tax – No (SEQ 0330) cannot both be significant.
0462 o Form 2555 – If No Travel Statement (SEQ 0560) is significant,
then the following fields cannot be significant: Country Name
(SEQ 0570), Arrival Date (SEQ 0580), Departure Date (SEQ 0590),
Full Days in Country (SEQ 0600), Number of Days in US on
Business (SEQ 0610), and Income Earned in the US on Business
(SEQ 0620).
0463 o Form 2555 – Taxpayer Foreign Street Address (SEQ 0011),
Taxpayer Foreign City (SEQ 0012), and Taxpayer Foreign Country
(SEQ 0015) must be significant. Country Code (SEQ 0018) must
be significant and equal to a valid Country code.
o Form 2555EZ – Taxpayer Foreign Street Address (SEQ 0111),
Taxpayer Foreign City (SEQ 0112), and Taxpayer Foreign Country
(SEQ 0115) must be significant. Country Code (SEQ 0118) must
be significant and equal to a valid Country code.
o Refer to Attachment 10 for Country Codes.

0464 o Form 2555 – If Separate Foreign Residence – Yes (SEQ 0170) is
significant, then Yes – City & Country of Foreign Residence
(SEQ 0190) and Number of Days at That Address (SEQ 0200) must
be significant.
0465 o Form 2555 – Housing Exclusion (SEQ 1140) cannot be greater than
Employer-Provided Amounts (SEQ 1120).

ATTACHMENT 1
ERC DESCRIPTION
0466 o Form 2555 – Total Housing and Foreign Earned Income Exclusions
(SEQ 1230) must equal the total of Housing Exclusion (SEQ 1140)
plus Foreign Earned Income Exclusion (SEQ 1220).
0467 o Form 2555EZ – If Bona Fide Residence – Yes (SEQ 0010) is
significant, then Date Bona Fide Residence Began (SEQ 0030) and
Date Bona Fide Residence Ended (SEQ 0040) must be significant.
0468 o Form 2555EZ – If Physically Present – Yes (SEQ 0050) is
significant, then Physical Presence Test From (SEQ 0070) and
Physical Presence Test Through (SEQ 0080) must be significant.
0469 o Form 2555EZ – Tax Home Test – Yes (SEQ 0090) must be
significant.
0470 o Form 2555EZ – For each of the following, only one box can
equal “X”:
Bona Fide Residence – Yes (SEQ 0010) or Bona Fide
Residence – No (SEQ 0020);
Physically Present – Yes (SEQ 0050) or Physically Present – No
(SEQ 0060);
Revoked Exclusions – Yes (SEQ 0220) or Revoked Exclusions – No
(SEQ 0230).
o If no Form 2555/2555EZ Box (SEQ 0210) is checked, then
Revoked Exclusions -Yes (SEQ 0220) and Revoked Exclusions - No
(SEQ 0230) should not be significant.
0471 o Form 2555 – Part II or Part III must be present, but not both.
0472 o Form 2555/2555EZ – Must be processed at the Austin Submission
Processing Center.
0473 o Form 2555 - When Allocable Deductions (SEQ 1250) is significant, |
Allocable Deductions Computation (SEQ 1240) must equal “STMbnn”.
0474 o RESERVED
0475 o RESERVED
0476 o Schedule EIC – The following fields cannot equal “X”:

Disabled “No” Box – 1 (SEQ 0045) or Disabled “No” Box – 2
(SEQ 0115).
0477-0479 RESERVED
0480 o Form 8839 – When Identifying Number Child (SEQ 0080, 0160) is
significant, it must be within the valid ranges of
SSN/ITIN/ATIN’s. Refer to Attachment 9 for valid ranges of

ATTACHMENT 1
ERC DESCRIPTION
0481 o Form 8839 – Eligible Child First Name – 1 (SEQ 0010), Eligible
Child Last Name – 1 (SEQ 0020), Eligible Child Name Control – 1
(SEQ 0030), Year of Birth – 1 (SEQ 0040), and Identifying
Number Child – 1 (SEQ 0080) must be significant.
o If any field of the following “eligible child group” is
significant, then all fields in that group must be significant:
Eligible Child First Name (SEQ 0010, 0090); Eligible Child Last
Name (SEQ 0020, 0100); Eligible Child Name Control (SEQ 0030,
0110); Year of Birth (SEQ 0040, 0120); and Identifying Number
Child (SEQ 0080, 0160).
o Eligible Child Name Control (SEQ 0030, 0110) must be in the
0482 o Form 8839 – Year of Birth – 1 (SEQ 0040) and Year of Birth – 2
(SEQ 0120) cannot be greater than current tax year.
0483 o Form 8839 – Identifying Number Child (SEQ 0080, 0160) cannot
equal another Identifying Number Child (SEQ 0080, 0160) on any
occurrence of Form 8839 on the return. Identifying Number Child
(SEQ 0080, 0160) cannot equal Primary SSN (SEQ 0010) or
0484 o Form 8839 – If Year of Birth – 1 or – 2 (SEQ 0040, 0120) is

prior to “1989”, then the corresponding Disabled Over 18 |
Box – 1 or –2 (SEQ 0049, 0129) must equal “X”.
0485 o Form 8839 – Modified AGI (SEQ 0240) must be less than $210,820 |
unless one of the following exceptions applies:
o Carryforward of Adoption Credit to Current Year (SEQ 0284) is

significant and Adoption Literal (SEQ 0368) on Form 1040 does
not equal “SNE” or “PYAB”.
o Adoption Literal (SEQ 0368) on Form 1040 equals “AB” and

Adoption Amount (SEQ 0369) is positive.
0486 o Form 1040 – When Form 8839 Adoption Credit Block (SEQ 0991) is |
o When Adoption Literal (SEQ 0368) equals “AB”, “SNE”, or “PYAB”,
Adoption Amt (SEQ 0369) must be significant and page 2 of the |
first occurrence of Form 8839 must be present.
0487 o RESERVED
0488 o Form 8839 - When more than one Form 8839 is present, only the
first occurrence of Form 8839 can contain entries in the
following fields: SEQs 0230 through 0297, 0350, and 0380
through 0450.
0489 o RESERVED
0490 o Summary Record – If Year of the Electronic Postmark Date

(SEQ 0260) is present, Year of Electronic Postmark Date must
equal the current processing year.

ATTACHMENT 1
ERC DESCRIPTION
0491 o Summary Record – If one of the three fields is present, then all
of the following fields must be present: Electronic Postmark
Date (SEQ 0260), Electronic Postmark Time (SEQ 0270), Electronic
Postmark Time Zone (SEQ 0280).
0492 o RESERVED
0493 o Summary Record – Software Identification Number (SEQ 0230) must

be present.
0494 o Form 1040 – If Form 8689 Amount (SEQ 1246) is significant, then
0495 o Form 1040 – If Filing Status (SEQ 0130) is not equal to “2”,
then only one Form 4563 can be present.
o Form 1040 – If Filing Status (SEQ 0130) equals “2”, then two
Forms 4563 can be present.
0496 o Form 4563 – When only one Form 4563 is present, Taxpayer SSN
(SEQ 0020) must equal Primary SSN (SEQ 0010) or Secondary SSN
(SEQ 0030) of Form 1040.
o When two Forms 4563 are present, Taxpayer SSN (SEQ 0020) of the
first Form 4563 must equal Primary SSN (SEQ 0010) of Form 1040
and Taxpayer SSN (SEQ 0020) of the second Form 4563 must equal
0497-0498 RESERVED
0499 o The Employer Identification Number (SEQ 0040) of Form W-2

and/or W-2GU, Payer Identification Number (SEQ 0026) of
Form W-2G, and Payer Identification Number (SEQ 0050) of
Form 1099-R, and Employer EIN (SEQ 0200) of 499R-2/W-2PR |
Record is invalid for processing an Individual e-filed return. |
0500 o Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) of
the Tax Form must match data from the IRS Master File.
0501 o Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the
corresponding Qualifying Child Name Control (SEQ 0007, 0077)
must match data from the IRS Master File.
0502 o Employer Identification Number (SEQ 0040) of Form W-2 and/or
W-2GU, Payer Identification Number (SEQ 0026) of Form W-2G,
and Payer Identification Number (SEQ 0050) of Form 1099-R
and Company or Trust Identification Number (SEQ 0120) of
Form 2439, and Employer EIN (SEQ 0200) of 499R-2/W-2PR Record |
Note: Form 1099-R is ONLY required when federal income tax is
withheld.

ATTACHMENT 1
ERC DESCRIPTION
0503 o Secondary SSN (SEQ 0030) and Spouse’s Name Control (SEQ 0055)
of the Tax Form must match data from the IRS Master File
or
If filing status (SEQ 0130) equals “4” and Exempt Spouse
(SEQ 0163) equals “X”, then the Spouse SSN (SEQ 0030) and
Exempt Spouse Name Control (SEQ 0165) must match data from the
IRS Master File.
0504 o Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A
and corresponding Dependent Name Control (SEQ 0172, 0182, 0192,
0202) must match data from the IRS Master File.
o Qualifying Child SSN (SEQ +0175, 0185, 0195, 0205) of |
Form 1040-SS (PR) and corresponding Qualifying Child Name |
Control (SEQ +0172, 0182, 0192, 0202) must match data from the |
IRS Master File. |
0505 o Employer Identification Number (SEQ 0040) of Form W-2 and/or

W-2GU, or Payer Identification Number (SEQ 0026) of Form W-2G,
or Payer Identification Number (SEQ 0050) of Form 1099-R or
Company/Trust Identification Number (SEQ 0120) of Form 2439, or |
Employer EIN (SEQ 0200) of 499R-2/W-2PR Record was issued in the |
current processing year.
0506 o Qualifying SSN (SEQ 0015, 0085) of Schedule EIC was previously
used for the same purpose.
0507 o Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A
was previously used for the same purpose.
o Qualifying Child SSN (SEQ +0175, 0185, 0195, 0205) of |

Form 1040-SS (PR) was previously used for the same purpose. |
0508 o Primary SSN (SEQ 0010) has been used as a Secondary SSN
(SEQ 0030) on another return with filing status 2 - Married
filing joint status (SEQ 0130) or with filing status 4 –
Head of Household and Exempt Spouse (SEQ 0163) equals to “X”;
or Secondary SSN (SEQ 0030) has been used as a Primary SSN
(SEQ 0010) on another return.
0509 o Secondary SSN (SEQ 0030) was previously used as a Dependent’s

SSN or as a Schedule EIC Qualifying SSN or as a Form 1040-SS (PR) |
Qualifying Child SSN on a previous or current return; or |
Dependent’s SSN was used as a Secondary SSN on a previous or
current return; or Schedule EIC Qualifying SSN was used as a
Secondary SSN on a current or previous return; or Form 1040-SS |
(PR) Qualifying Child SSN was used as a Secondary SSN on a |
previous or current return. |
0510 o Primary SSN (SEQ 0010) and/or Secondary SSN (SEQ 0030) where the
SSN was claimed as an exemption (SEQ 0160) and/or (SEQ 0163) on |
the return, was also used as a Dependent’s SSN (SEQ 0175, 0185,
0195, 0205) on another return or as a Qualifying Child SSN |
(SEQ 0175, 0185, 0195, 0205) on Form 1040-SS (PR), the dependent's |
SSN has been used on another return as a Primary or Secondary
SSN.

ATTACHMENT 1
ERC DESCRIPTION
0511 o Primary SSN (SEQ 0010) was used with the Filing Status
(SEQ 0130) other than “3” or “4”, and was also used as a
Secondary SSN (SEQ 0030) on another return with filing status
value “3”.
0512 o Form 8863 - Student’s Name Control (SEQ 0030, 0100, 0170, 0270,
0310, 0350) and corresponding Student’s SSN (SEQ 0035, 0105,
0175, 0275, 0315, 0355) must match data from the IRS Master
File.
0513 o Secondary SSN (SEQ 0030) was used as a Secondary SSN more than
once.
0514 o Insured Name Control (SEQ 0295) and Insured SSN (SEQ 0310) of
Form 8853 must match data from the IRS Master File.
0515 o Primary SSN (SEQ 0010) was used as a Primary SSN more than
once.
0516 o Primary SSN (SEQ 0010) and the Primary Name Control (SEQ 0050)
of the State-Only 1040 Return must match data from the IRS
Master File.
0517 o Secondary SSN (SEQ 0030) and the Secondary Name Control
(SEQ 0055) of the State-Only 1040 Return must match data from
the IRS Master File
or
If filing status (SEQ 0130) equals “4” and Exempt Spouse
(SEQ 0163) equals “X”, then the Spouse SSN (SEQ 0030) and
Exempt Spouse Name Control (SEQ 0165) must match data from the
IRS Master File.
0518 o Form 1310 – The Name Control of Person Claiming Refund

(SEQ 0050) and the SSN of Person Claiming Refund (SEQ 0070)
0519 o Form 8697 - Employer Identification Number of Entity
(SEQ 0150) and Employee Name Control (SEQ 0155) must match data |
from the IRS Master File.
0520 o Employer Name Control (SEQ 0015) and Employer Identification
Number (SEQ 0030) of Schedule H must match data from the IRS
Master File.
0521 o Year of Birth for the following cannot equal the current
processing year: Primary SSN (SEQ 0010) and Secondary SSN
(SEQ 0030) of the Tax Form; Dependent's SSN (SEQ 0175, 0185,
0195, 0205) of Form 1040/1040A; Qualifying SSN - 1 (SEQ 0015)
and Qualifying SSN - 2 (SEQ 0085) of Schedule EIC, and Child’s
SSN (SEQ 0040, 0090, 0140, 0190) of Form 8901 and Qualifying |
Child SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040-SS (PR). |

ATTACHMENT 1
ERC DESCRIPTION
0522 o Primary Date of Birth (SEQ 0010) in the Authentication Record

of an Online Return does not match data from the IRS Master
File.
o Exceptions:
Primary Date of Birth is not required when the Primary Date of
Death (SEQ 0020) on Form 1040/A/EZ is significant AND the
filing status is MFJ.
o When the Filing Status (SEQ 0130) equals "2" (Married Filing
Jointly), and the Special Processing Literal (SEQ 0100) of the
Tax Return equals “DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”,
“UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”,
“OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”,
“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”, then the Primary Date
of Birth (SEQ 0010) in the Authentication Record of an Online
Return is not required.
0523 o Spouse Date of Birth (SEQ 0040) in the Authentication Record of
an Online Return does not match data from the IRS Master File.
o Exceptions:
Spouse Date of Birth is not required when the Secondary Date of
Death (SEQ 0040) on Form 1040/A/EZ is significant.
Jointly), and the Special Processing Literal (SEQ 0100) of the
Tax Return equals “DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”,
“UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”,
“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”, then the Spouse Date of
Birth (SEQ 0040) in the Authentication Record of an Online Return
is not required.
0524 o Qualifying Person Name Control - 1, - 2 (SEQ 0120, 0221)

and Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of
Form 2441/Schedule 2 do not match data from the IRS Master
File.
0525 o Eligible Child Name Control - 1, - 2 (SEQ 0030, 0110) and
Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of Form 8839
do not match data from the IRS Master File.
0526 o Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of
Form 2441/Schedule 2 was previously used for same purpose.
0527 o Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of
Form 8839 was previously used for same purpose.
0528 o Form 8863 - Student's SSN (SEQ 0035, 0105, 0175, 0275, 0315,
0355) was previously used to claim Education Credit on another
tax return.
0529 o Declaration Control Number (DCN) (SEQ 0008) of the Tax Return
Record Identification Page 1 cannot duplicate a DCN on a
previously accepted electronic return for the current
processing year.
0530 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0531 o Tax Form – A Date of Death is present and prior to current tax |
year on IRS records for the Primary SSN (SEQ 0010). |
0532 o Tax Form – A Date of Death is present and prior to current tax |
year on IRS records for the Secondary SSN (SEQ 0030). |
0533 o Form 1040/1040A – A Date of Death is present and prior to |

current tax year on IRS records for one or more of the |
Dependents SSN (SEQ +0175, 0185, 0195, 0205 and/or statement
records).
o Form 1040-SS (PR) – A Date of Death is present on IRS records |

for one or more of the Qualifying Child’s SSN (SEQ 0175, 0185, |
0195, 0205 and/or statement records). |
0534 o Schedule EIC – A Date of Death is present and prior to current |

tax year on IRS records for the Qualifying SSN – 1 and |
Qualifying SSN – 2 (SEQ 0015, 0085). |
0535 o Schedule EIC - Qualifying SSN (SEQ 0015, 0085) of Schedule EIC
and the corresponding Year of Birth (SEQ 0020, 0090) must match
data received from the Social Security Administration.
0536 o RESERVED
0537 o Form 1040/1040A - Exempt Spouse Name Control (SEQ 0165) and
Spouse SSN (SEQ 0030) match data from the IRS Master File.
0538-0539 RESERVED
0540 o RESERVED
0541-0543 RESERVED
0544 o Form 1040/1040A/1040-SS (PR) – If the Primary SSN (SEQ 0010) |

was claimed as a Dependent’s or Qualifying Child’s SSNs |
(SEQ 0175, 0185, 0195, 0205) on another return, then no |
Dependent’s or Qualifying Child’s SSNs (SEQ 0175, 0185, 0195, |
0205) can be claimed on this return. |
0545-0559 RESERVED
0560 o Form 8901 - Child’s SSN (SEQ 0040, 0090, 0140, 0190) and
corresponding Child Name Control (SEQ 0030, 0080, 0130, 0180)
0561-0562 RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0563 o Form 1040/1040A - Dependent’s SSN (SEQ 0175, 0185, 0195, 0205)
with Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198,
0208) equal to “X” was previously used for child tax credit.
o Form 8901 - Child’s SSN (SEQ 0040, 0090, 0140, 0190) was
previously used for child tax credit.
o Form 1040-SS (PR) – Qualifying Child’s SSN (SEQ 0175, 0185, |

0195, 0205) was previously used for Child Tax Credit (SEQ 0955). |
0564-0565 RESERVED
0566 o Form 8901 – A Date of Death is present on IRS records for one
or more Child’s SSN (SEQ 0040, 0090, 0140, 0190).
0567-0599 RESERVED
0600 o Form 1040/1040A/104EZ – IRS Master File indicates the taxpayer |
must file Form 8862 to Claim Earned Income Credit after
disallowance. Form 8862 is missing from the tax return and it
is required.
Note: The IRS may request additional verification in addition
to the completed Form 8862.
0601 o RESERVED
0602 o Form 8862 - Year for Which You Are Filing This Form (SEQ 0010)
must equal the current tax year.
0603 o RESERVED
0604 o RESERVED
0605 o RESERVED
0606 o Form 1040/1040A/104EZ – IRS Master File indicates the taxpayer |

is not allowed to claim the Earned Income Credit for this tax
year.
0607 o Form 8866 – If more than one Form 8866 is present, then only the
first occurrence of Form 8866 can have significant data in Total
Interest Due on Increase (SEQ 0430) or Total Interest to be
Refunded on Decrease (SEQ 0440).
0608-0609 RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0610 o Tax Form - If Address Ind (SEQ 0097) equals "3" (indicating a
foreign country), then the following fields must be present:
Foreign Street Address (SEQ 0062), Foreign City, State or
Province, Postal Code (SEQ 0064), and Foreign Country
(SEQ 0066); and the following fields cannot be present: Name
Line 2 (SEQ 0070), Street Address (SEQ 0080), City (SEQ 0083),
State Abbreviation (SEQ 0087), and Zip Code (SEQ 0095).
If Address Ind (SEQ 0097) is not equal to "3", then the
following fields cannot be present: Foreign Street Address
(SEQ 0062), Foreign City, State or Province, Postal Code
(SEQ 0064), and Foreign Country (SEQ 0066).
0611 o Tax Form - Foreign Street Address (SEQ 0062) is alphanumeric and
cannot have leading or consecutive embedded spaces. The only
special characters permitted are space, hyphen (-), and slash
(/).
0612 o Tax Form - Foreign City, State or Province, Postal Code
(SEQ 0064) is alphanumeric and cannot have leading or consecutive
embedded spaces. The left-most position must contain an alpha or
numeric character. The only special characters permitted are
space, hyphen (-), and slash (/).
0613 o Tax Form - Foreign Country (SEQ 0066) must be left justified and
must contain a minimum of three alpha characters. This field
cannot contain consecutive embedded spaces and must contain only
alpha characters and spaces. Do not abbreviate the country name.
0614 o Tax Form - Earned Income Credit (SEQ 1180) cannot be significant
when State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", "PR",
or "VI", or when Address Ind (SEQ 0097) equals "3".
0615 o Tax Form - If State Abbreviation (SEQ 0087) equals "AS", "GU",
"MP", "PR", or "VI"; or Address Ind (SEQ 0097) equals "3"; or any
of the following forms are present: Form 4563, Form 5074, Form
8689, Form 8833, Form 8854, Form 8891 and/or Form W-2GU, then
the return must be processed at Austin Submission Processing
Center.
o Form 1040-SS (PR) must be processed at Austin Submission |

Processing Center. |
0616 o 499R-2/W-2PR Record – When Employee Address Continuation |

(SEQ 0040) is significant, then a period (.) must be present in |
Employee State (SEQ 0060). |
o Form W-2 – When Employee Address Continuation (SEQ 0105) is
significant, then a period (.) must be present in Employee State
(SEQ 0113).
o Form W-2G – When Winner’s Address Continuation (SEQ 0143) is
significant, then a period (.) must be present in Winners’ State
(SEQ 0146).
o Form W-2GU – When Employee Address Continuation (SEQ 0105) is
significant, then a period (.) must be present in Employee State
(SEQ 0113).
o Form 1099-R – When Recipient’s Address Continuation (SEQ 0080)
is significant, then a period (.) must be present in Recipient’s
State (SEQ 0092).
ATTACHMENT 1
ERC DESCRIPTION
0617 o RESERVED
0618 o RESERVED
0619 o Form 8379 – First Injured Spouse Box (SEQ 0030) and Second
Injured Spouse Box (SEQ 0060) cannot both equal "X" and cannot
both equal blank.
0620 o Form 8379 – When Form 8379 is present, the following fields must
be significant: either First Injured Spouse Box (SEQ 0030) or
Second Injured Spouse Box (SEQ 0060), and either Community
Property State–Yes Box (SEQ 0150) or Community Property State–No
Box (SEQ 0160).
0621 o Form 8379 – When Community Property State Yes Box (SEQ 0150)
equals “X”, one or more of the following community state’s
abbreviation must be significant:
SEQ 0161 Community Property State Abbreviation for Arizona;

SEQ 0162 Community Property State Abbreviation for California;
SEQ 0163 Community Property State Abbreviation for Idaho;
SEQ 0164 Community Property State Abbreviation for Louisiana;
SEQ 0165 Community Property State Abbreviation for Nevada;
SEQ 0166 Community Property State Abbreviation for New Mexico;
SEQ 0167 Community Property State Abbreviation for Texas;
SEQ 0168 Community Property State Abbreviation for Washington;
and/or
SEQ 0169 Community Property State Abbreviation for Wisconsin.
o See Attachment 5 – Community Property States Abbreviations
0622 o Form 8379 – When Total Other Income-Joint Return (SEQ 0210) is
significant, then it must equal the sum of Total Other Income- |
Injured Spouse (SEQ 0220) and Total Other Income-Other Spouse
(SEQ 0230). |
0623 o RESERVED
0624 o Form 8379 – When Standard or Itemized Deduction-Joint Return

(SEQ 0540) is significant, then it must equal the sum of |
Standard or Itemized Deduction-Injured Spouse (SEQ 0550) and
Standard or Itemized Deduction-Other Spouse (SEQ 0560). |
0625 o Form 8379 – When Exemptions-Joint Return (SEQ 0570) is present,

then either Exemptions-Injured Spouse (SEQ 0580) or Exemptions-
Other Spouse (SEQ 0590) must be present and Exemptions-Joint
Return (SEQ 0570) must equal Total Exemptions (SEQ 0355) of
Form 1040/1040A.

ATTACHMENT 1
ERC DESCRIPTION
0626 o Form 8379 – When Credits-Joint Return (SEQ 0600) is present,

then the sum of Credits-Injured Spouse (SEQ 0610) and Credits-
Other Spouse (SEQ 0620) must equal Credits-Joint Return
(SEQ 0600).
0627 o Form 8379 – When Estimated Tax Payments-Joint Return (SEQ 0690)
is significant, then it must equal the sum of Estimated Tax |
Payments-Injured Spouse (SEQ 0700) and Estimated Tax Payments-
Other Spouse (SEQ 0710). |
0628 o Form 8379 – When Form 8379 is present, Form 2555/2555EZ, 8833,
8854, 8888 and 8891 must not be present.
0629 o Form 8379 – When Form 8379 is present, the following fields on
Form 1040/A/EZ must not be present: Foreign Street Address
(SEQ 0062), Foreign City, State or Province (SEQ 0064),
or Foreign Country (SEQ 0066).
0630 o Form 8379 – When Form 8379 is present, the State Abbreviation
(SEQ 0087) of Form 1040/A/EZ cannot equal “AS”, “GU”,
“MP”, “PR”, or “VI”.
o When Form 8379 is present, Forms W-2GU, 4563, 5074, and 8689
must not be present.
0631 o Form 8379 – When 8379 is present, Filing Status (SEQ 0130) of
Form 1040/1040A must equal “2” (Married Filing Joint) or
Secondary SSN (SEQ 0030) of Form 1040EZ must be present.
0632 o Form 5471 – When Category of Filer-3 (SEQ 0135) is significant,

Category 3 Attachment (SEQ 0136) must equal "STMbnn".
o When Other Income (Functional Currency) (SEQ 2110) or Other

Income (U.S. Dollars) (SEQ 2130) is significant, Attach
Schedule-Other Income (SEQ 2140) must equal "STMbnn".
o When Other Deductions (Functional Currency) (SEQ 2290) or Other

Deductions (U.S. Dollars) (SEQ 2310) is significant, Attach
Schedule-Other Deductions (SEQ 2320) must equal "STMbnn".
o When Other Current Assets – Beginning (SEQ 2770) or Other

Current Assets - End (SEQ 2790) is significant, Other Current
Assets (Attach Schedule) (SEQ 2800) must equal "STMbnn".
o When Investment In Subsidiaries – Beginning (SEQ 2830) or

Investment In Subsidiaries – End (SEQ 2850) is significant,
Investment In Subsidiaries (Attach Schedule)(SEQ 2860) must
equal "STMbnn".
o When Other Investments – Beginning (SEQ 2870) or Other

Investments – End (SEQ 2890) is significant, Other Investments
(Attach Schedule) (SEQ 2900) must equal "STMbnn".

ATTACHMENT 1
ERC DESCRIPTION
0632 o continued
o When Other Assets – Beginning (SEQ 3090) or

Other Assets – End (SEQ 3110) is significant, Other Assets
o When Other Current Liabilities – Beginning (SEQ 3170) or Other

Current Liabilities – End (SEQ 3190) is significant, Other
Current Liabilities (Attach Schedule) (SEQ 3200) must equal
"STMbnn".
o When Other Liabilities – Beginning (SEQ 3230) or Other

Liabilities – End (SEQ 3250) is significant, Other Liabilities
o When Paid-in or Capital Surplus – Beginning (SEQ 3305) or

Paid-in or Capital Surplus – End (SEQ 3315) is significant,
Paid-in or Capital Surplus (Attach Reconciliation) (SEQ 3320)
must equal "STMbnn".
o When Own 10% Interest in a Partnership – Yes (SEQ 3410) is

significant, Own 10% Yes Attachment (SEQ 3425) must equal
"STMbnn".
o When Own Foreign Entities – Yes (SEQ 3450) is significant, Own

Foreign Entities Yes Attachment (SEQ 3465) must equal "STMbnn"
or
Paper Document Indicator 2 (Form 8858) (SEQ 0153) of the
Summary Record must contain “1”.
o When Other Earnings (Net Additions) (SEQ 3620) or Other Earnings

(Net Subtractions) (SEQ 3630) is significant, Other Earnings
o When Income of Foreign Corporation Blocked (Yes Box) (SEQ 3790)

or Did Any Become Unblocked (Yes Box) (SEQ 3800) is significant,
Statement (If Yes, Explain) (SEQ 3810) must equal "STMbnn".
0633 o Form 5471 – The following fields must be positive: SEQs 2730,
2740, 2930, 2940, 2970, 2980, 3070, 3080, 3350 and 3360.
0634 o RESERVED
0635 o RESERVED
0636 o Form 8865 – For Each Form 8865 present, when Category 2 Filer
(SEQ 0090) is significant, at least one Schedule K-1 (Form 8865)
must be present.
0637 o Form 8865 – Business Activity Code (SEQ 0690) must be within
the valid range (111100 – 813000).

ATTACHMENT 1
ERC DESCRIPTION
0638 o Form 8865 – When Owns Constructive Interest (SEQ 1045) is

significant, all of the following fields must be significant:
Name Constructive Ownership (SEQ 1050), Address Constructive
Ownership (SEQ 1060), City Constructive Ownership (SEQ 1070),
State Constructive Ownership (SEQ 1080), Zip Code Constructive
Ownership (SEQ 1090) and Identifying Number Constructive
Ownership (SEQ 1100).
0639 o Form 8865 – When Total (SEQ 2240) is significant, Gross

Receipts or Sales (SEQ 2220) or Less Returns and Allowances
0640 o Form 8865 – When Gross Profit (SEQ 2260) is significant, Total
(SEQ 2240) or Cost of Goods Sold (SEQ 2250) must be significant.
0641 o Form 8865 – When Net Farm Profit (Loss) (SEQ 2280) is
significant, Schedule F (Form 1040) must be present.
0642 o Form 8865 – When Total Income (Loss) (SEQ 2310) is significant,
one of the following fields must be significant: Gross Profits
(SEQ 2260), Ordinary Income (Loss) (SEQ 2270), Net Farm Profit
(Loss) (SEQ 2280), Net Gain (Loss) (SEQ 2290) or Other Income
(Loss) (SEQ 2300).
0643 o Form 8865 – When Total Deductions (SEQ 2450) is significant,

one of the following fields must be significant: Salaries &
Wages (SEQ 2320), Guaranteed Payments to Partners (SEQ 2330),
Repairs & Maintenance (SEQ 2340), Bad Debts (SEQ 2350),
Rent(SEQ 2360), Taxes & Licenses (SEQ 2370), Interest
(SEQ 2380), Depreciation (SEQ 2390), Less Depreciation Reported
on Schedule A (SEQ 2400), Depletion (SEQ 2410), Retirement
Plans (SEQ 2420), Employee Benefit Programs (SEQ 2430) or Other
Deductions (SEQ 2440).
0644 o Form 8865 – When Net S-T Capital Gain (Loss) (SEQ 2750) is
significant, Net S-T Entire Year Capital Gain (Loss)
(SEQ 3230) or Other Income (Loss) (SEQ 3280) must be
significant.
0645 o RESERVED
0646 o Form 8865 – When Net Long-Term Capital Gain (Loss) (SEQ 3130)
is significant, Net L-T Capital Gain (Loss) (SEQ 3240) or Other
Income (Loss) (SEQ 3280) must be significant.
0647 o Form 8865 – When Net Section 1231 Gain (Loss) (SEQ 3270)
is significant, Form 4797 must be present.
0648 o Form 8865 – When Rehabilitation Expenditures Rental Real Estate

0649 o RESERVED
0650 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0651 o RESERVED
0652 o RESERVED
0653 o Form 8586 - If Current Year Credit (SEQ 0110) is significant,

one or more Forms 8609-A must be present.
0654 o Form 8586 - If Number of Forms 8609-A Attached (SEQ 0020) is

significant, a matching number of Forms 8609-A must be present.
0655 o Form 8865 – If File Form 1065 (SEQ 0800) equals "X", then the
EIN Foreign Partnership (SEQ 0650) must be numeric and the first
two positions must be equal to a valid District Office Code.
Refer to Attachment 7 for EIN's Prefix Codes.
0656 o RESERVED
0657 o RESERVED
0658-0659 RESERVED
0660 o RESERVED
0661 o Form 8865 – When Number of Foreign Disregarded Entities

(SEQ 0960) is significant, Attach List of Entities (SEQ 0965)
must equal "STMbnn"
or
Paper Document Indicator 2 (Form 8858) (SEQ 0153) of the
Summary Record must contain “1”.
o When Ordinary Income (Loss) (SEQ 2270) is significant, Ordinary

Income (Loss) (Attach Schedule) (SEQ 2275) must equal "STMbnn".
o When Other Income (Loss) (SEQ 2300) is significant, Other Income

(Loss) (Attach Schedule) (SEQ 2305) must equal "STMbnn".
o When Other Deductions (SEQ 2440) is significant, Other

Deductions (Attach Schedule) (SEQ 2445) must equal "STMbnn".
o When Expenses From Other Rental Activities (SEQ 3180) is

significant, Expenses (Attach Schedule) (SEQ 3185) must equal
"STMbnn".
o When Other Income (Loss) (SEQ 3280) is significant, Other Income

(Loss) (Attach Schedule) (SEQ 3285) must equal "STMbnn".
o When Contributions (SEQ 3300) is significant, Charitable

Contributions (Attach Schedule) (SEQ 3305) must equal "STMbnn".
o When Other Deductions (SEQ 3350) is significant, Other

Deductions (Attach Schedule) (SEQ 3355) must equal "STMbnn".

ATTACHMENT 1
ERC DESCRIPTION
0661 o continued
o When Other AMT (SEQ 3720) is significant, Other AMT Items

o When Other Current Assets BOY (SEQ 3940) or Other Current Assets
EOY (SEQ 3950) is significant, Other Current Assets (Attach
Schedule) (SEQ 3955) must equal "STMbnn".
o When Other Investments BOY (SEQ 3980) or Other Investments EOY

(SEQ 3990) is significant, Other Investments (Attach Schedule)
o When Other Assets BOY (SEQ 4200) or Other Assets EOY

(SEQ 4210) is significant, Other Assets (Attach Schedule)
o When Other Current Liabilities BOY (SEQ 4280) or Other Current

Liabilities EOY (SEQ 4290) is significant, Other Current
Liabilities (Attach Schedule) (SEQ 4295) must equal "STMbnn".
o When Other Liabilities BOY (SEQ 4340) or Other Liabilities EOY

(SEQ 4350) is significant, Other Liabilities (Attach Schedule)
o When Other Beginning of Tax Year (SEQ 4480) or Other End of |

Tax Year (SEQ 4490) is significant, Other Attach Schedule) |
(SEQ 4495) must equal "STMbnn". |
o When Total Other Increases (SEQ 4690) is significant, Other

Increases (Itemize) (SEQ 4685) must equal "STMbnn".
o When Total Other Decreases (SEQ 4730) is significant, Other

Decreases (Itemize) (SEQ 4725) must equal "STMbnn".
2330, 2360, 2370, 2380 and 3100.
0663 o RESERVED
0664 o Authentication Record - When the Transmission Type Code

(SEQ 0170) of the TRANA Record equals "O", then the
PIN Type Code (SEQ 0008) must equal either "O" or “F”. |
o Authentication Record - When the Transmission Type Code

(SEQ 0170) of the TRANA Record equals “Blank”, then the
PIN Type Code (SEQ 0008) must equal "P", or “S”. |
0665 o Form 8801 - Total Tax Credits (SEQ 0220) must be greater
than zero.
0666 o Form 1040 – If Form 8801 Block (SEQ 1005) equals “X”, then

ATTACHMENT 1
ERC DESCRIPTION
0667 o Form 4797 – If Form 4797 is present and Gain/Loss (Form 8824
Sec 1231) (SEQ 0456) or Form 8824 Ordinary Gain/Loss for Entire
Yr (SEQ 0974) is significant, then Form 8824 must be present.
0668 o Self-Select PIN Program – The Primary Taxpayer is ineligible to

participate in the Self-Select PIN program since the Primary
Taxpayer is a duplicate on the IRS File.
0669 o Self-Select PIN Program – The Secondary Taxpayer is ineligible

to participate in the Self-Select PIN program since the
Secondary Taxpayer is a duplicate on the IRS File.
0670 o Authentication Record – When the PIN Type Code (SEQ 0008) equals
"S", then the following fields must be present; Primary Date of
Birth (SEQ 0010), and Primary Prior Year Adjusted Gross Income
(SEQ 0020), or Primary Prior Year PIN (SEQ 0025) and Primary
Taxpayer Signature (SEQ 0035).
o Exceptions:
When the Filing Status (SEQ 0130) equals "2" (Married Filing
Jointly), and the Primary Date of Death (SEQ 0020) is significant,
and the Secondary Date of Death (SEQ 0040) is not significant
on the Tax Return, then only the secondary fields (SEQ 0040, 0050 |
or 0055 and 0065) are required on the Authentication Record.
Jointly), the Primary Date of Death (SEQ 0020) and the Secondary |
Date of Death (SEQ 0040) are significant on the Tax Return, then |
only the primary fields (SEQ 0010, 0020 or 0025 and 0035) are
Jointly) and the Special Processing Literal (SEQ 0100) equals |
“DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”,
“JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”,
“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD” on the Tax Return, then |
either the primary fields (SEQ 0010, 0020 or 0025 and 0035)
or
the secondary fields (SEQ 0040, 0050 or 0055 and 0065) are

ATTACHMENT 1
ERC DESCRIPTION
"S" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly)
on the Tax Return, then the following fields must be present; |
Spouse Date of Birth (SEQ 0040), Spouse Prior Year Adjusted
Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055), and
Spouse Signature (SEQ 0065).
o Exceptions:
Jointly) and the Secondary Date of Death (SEQ 0040) is
significant on the Tax Return, only the primary fields
(SEQ 0010, 0020 or 0025 and 0035) are required on the
Authentication Record.
“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD” on the Tax Return, |
then either the primary fields (SEQ 0010, 0020 or 0025 and 0035)
or
the secondary fields (SEQ 0040, 0050 or 0055 and 0065) are
“P” or “S”, then the ERO EFIN/PIN (SEQ 0090) must be present.
o When the PIN Type Code (SEQ 0008) equals “O”, then the
ERO EFIN/PIN (SEQ 0090) cannot be present.
0673 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
"P", "S" or "O", then Primary Taxpayer Signature (SEQ 1321) on
the Tax Return must be five digits and cannot be all zeros
and
the Primary Taxpayer Signature (SEQ 1321) on the Tax Return
must match the Primary Taxpayer Signature (SEQ 0035) on the
o Exceptions:
Jointly), the Primary Date of Death (SEQ 0020) is significant and
the Secondary Date of Death (SEQ 0040) is not significant on the
Tax Return, the Spouse Signature (SEQ 1324) on the Tax Return
must be five digits and cannot be all zeros;
and
the Spouse Signature (SEQ 1324) on the Tax Return must match the
Spouse Signature (SEQ 0065) on the Authentication Record.
Jointly) and the Primary Date of Death (SEQ 0020) and the
Secondary Date of Death (SEQ 0040) are significant on the Tax
Return, the Primary Taxpayer Signature (SEQ 1321) on the Tax
Return must be five digits and cannot be all zeros;
and
o When the PIN Type Code (SEQ 0008) is blank, then the Primary
Taxpayer Signature (SEQ 0035) cannot be present.
“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD” on the Tax Return, the |
Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be
five digits and cannot be all zeros and the Primary Taxpayer
Signature (SEQ 1321) on the Tax Return must match the Primary
Taxpayer Signature (SEQ 0035) on the Authentication Record
or
the Spouse Signature (SEQ 1324) on the Tax Return must be
five digits and cannot be all zeros and the Spouse Signature
(SEQ 1324) on the Tax Return must match the Spouse Signature
(SEQ 0065) on the Authentication Record.

ATTACHMENT 1
ERC DESCRIPTION
0675 o Authentication Record – When the PIN Type Code (SEQ 0008)
equals "P", "S" or "O" and the Filing Status (SEQ 0130) is “2”
(Married Filing Jointly) on the Tax Return, then Spouse |
Signature (SEQ 1324) on the Tax Return must be five digits and
cannot be all zeros;
and
the Spouse Signature (SEQ 1324) on the Tax Return must match the
Spouse Signature (SEQ 0065) on the Authentication Record.
o Exceptions:
significant on the Tax Return, Primary Taxpayer Signature
(SEQ 1321) on the Tax Return must be five digits and cannot be
all zeros;
and
o When the PIN Type Code (SEQ 0008) is blank and the Filing Status
(SEQ 0130) equals "2" (Married Filing Jointly) on the Tax
Return, the Spouse Signature (SEQ 0065) cannot be present on
the Authentication Record.
Primary Taxpayer Signature (SEQ 1321) on the Tax Return must be
five digits and cannot be all zeros and the Primary Taxpayer
Signature (SEQ 1321) on the Tax Return must match the Primary
Taxpayer Signature (SEQ 0035) on the Authentication Record
or
the Spouse Signature (SEQ 1324) on the Tax Return must be
five digits and cannot be all zeros and the Spouse Signature
(SEQ 1324) on the Tax Return must match the Spouse Signature
(SEQ 0065) on the Authentication Record.

ATTACHMENT 1
ERC DESCRIPTION
equals “P”, “S”, or “O” and the Filing Status (SEQ 0130) is “2”
(Married Filing Jointly) on the Tax Return, then the Primary |
Taxpayer Signature (SEQ 0035) and Spouse Signature (SEQ 0065)
both must be present.
o Exceptions:
Jointly), the Primary Date of Death (SEQ 0020) is significant,
and the Secondary Date of Death (SEQ 0040) is not significant on
the Tax Return, only the Spouse Signature (SEQ 0065) must be
present on the Authentication Record.
significant on the Tax Return, only the Primary Taxpayer
Signature (SEQ 0035) must be present on the Authentication
Record.
Jointly), the Primary Date of Death (SEQ 0020) and the Secondary
Date of Death (SEQ 0040) are significant on the Tax Return, only
the Primary Taxpayer Signature (SEQ 0035) must be present on the
o When the PIN Type Code (SEQ 0008) equals "P", "S" or "O"
and the Filing Status is other than "2" (Married Filing Jointly),
on the Tax Return, the Spouse Signature (SEQ 0065) cannot be |
then either the Primary Taxpayer Signature (SEQ 0035)
or
Spouse Signature (SEQ 0065) must be present on the Authentication
Record.
0677 o Self-Select PIN Program – The Primary Taxpayer is ineligible to
participate in the Self-Select PIN program, if they are under
the age of sixteen and has never filed a tax return.

to participate in the Self-Select PIN program, if they are under
the age of sixteen and did not file a tax return in the previous
year.

ATTACHMENT 1
ERC DESCRIPTION
0679 o Authentication Record – When the PIN TYPE Code (SEQ 0008) equals
“S” or “O”, the Primary Prior Year Adjusted Gross Income (SEQ
0020) or Primary Prior Year PIN (SEQ 0025) must match the
Primary Prior Year Adjusted Gross Income or Primary Prior Year
PIN on the IRS Master File.
o Exceptions:
the Tax Return, the Spouse Prior Year Adjusted Gross Income
(SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) on the
Authentication Record must match the Spouse Prior Year Adjusted
Gross Income or Spouse Prior Year PIN on the IRS Master File.
Jointly), and the Primary Date of Death (SEQ 0020) and the
Return, the primary Prior Year Adjusted Gross Income or Primary
Prior Year PIN on the Authentication Record must match the
Primary Prior Year Adjusted Gross Income or Primary Prior Year
PIN on the IRS Masterfile.
“PERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”,
Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary
Prior Year PIN (SEQ 0025) on the Authentication Record must match
the Primary Prior Year Adjusted Gross Income or Primary Prior
Year PIN on the IRS Master File
or
the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse
Prior Year PIN (SEQ 0055) on the Authentication Record must match
the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year
PIN on the IRS Master File.

ATTACHMENT 1
ERC DESCRIPTION
0680 o Authentication Record – When the PIN TYPE Code (SEQ 0008) equals
“S” or “O” and the Filing Status (SEQ 0130) is “2” (Married
Filing Jointly) on the return, the Spouse Prior Year Adjusted
Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) must
match the Spouse Prior Year Adjusted Gross Income or Spouse
Prior Year PIN on the IRS Master File.
o Exceptions:
significant on the Tax Return, the Primary Prior Year Adjusted
Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) on
the Authentication Record must match the Primary Prior Year
Adjusted Gross Income or Primary Prior Year PIN on the IRS Master
File.
Jointly) and the Special Processing Literal (SEQ 0100) equals
“DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, |
“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD” on the Tax Return, the
Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary |
Prior Year PIN (SEQ 0025) on the Authentication Record must
match the Primary Prior Year Adjusted Gross Income or Primary
Prior Year PIN on the IRS Master File
or
the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse
Prior Year PIN (SEQ 0055) on the Authentication Record must
match the Spouse Prior Year Adjusted Gross Income or Spouse
Prior Year PIN on the IRS Master File.

ATTACHMENT 1
ERC DESCRIPTION
"O", then the following fields must be present; Primary Date of
Birth (SEQ 0010), Primary Prior Year Adjusted Gross Income
(SEQ 0020) or Primary Prior Year PIN (SEQ 0025), Primary
Taxpayer Signature (SEQ 0035).
o Exceptions:
the Tax Return, the secondary fields (SEQ 0040, 0050 or 0055,
0065) are required on the Authentication Record.
Jointly), the Primary Date of Death (SEQ 0020) and the Secondary
Date of Death (SEQ 0040) are significant on the Tax Return, the
primary fields (SEQ 0010, 0020 or 0025, 0035) are required on the
then either the primary fields (SEQ 0010, 0020 or 0025, 0035)
or
the secondary fields (SEQ 0040, 0050 or 0055, 0065) are required
on the Authentication Record.
"O" and Filing Status (SEQ 0130) is "2" (Married Filing Jointly)
on the Tax Return, then the following fields must be present; |
Spouse Date of Birth (SEQ 0040), Spouse Prior Year Adjusted
Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) and
Spouse Signature (SEQ 0065).
o Exceptions:
Jointly) the Secondary Date of Death (SEQ 0040) is significant on
the Tax Return, the primary fields (SEQ 0010, 0020 or 0025, 0035)
are required on the Authentication Record.
primary fields (SEQ 0010, 0020 or 0025, 0035) are required on
the Authentication Record
or
the secondary fields (SEQ 0040, 0050 or 0055, 0065) are required
on the Authentication Record.

ATTACHMENT 1
ERC DESCRIPTION
0683 o Authentication Record – When the PIN TYPE Code (SEQ 0008)
equals “P” or “S”, the first six numeric of the ERO EFIN/PIN
(SEQ 0090) must equal the Electronic Filer ID Number (EFIN) in
the Declaration Control Number (DCN) (14 digits total).
0684 o Authentication Record – When the PIN TYPE Code (SEQ 0008)
equals “O”, then the following cannot be present: Paper Document |
Indicator 1 (SEQ 0150) or Paper Document Indicator 2 (SEQ 0153)
or Paper Document Indicator 3 (SEQ 0156) or Paper Document
Indicator 10 (SEQ 0177) or Paper Document Indicator 11 (SEQ
0181) or Paper Document Indicator 12 (SEQ 0182) of Summary |
Record cannot be present.
0685 o Summary Record - Number of Preparer Note Records (SEQ 0110)
must equal the number of preparer notes computed by the IRS.
0686 o Summary Record - Number of Election Explanation Records
(SEQ 0120) must equal the number of election explanations
computed by the IRS.
0687 o Summary Record - Number of Regulatory Explanation Records
(SEQ 0130) must equal the number of regulatory explanations
computed by the IRS.
0688 o Summary Record - Count of Authentication Record (SEQ 0140) must

equal the count of authentication record computed by the IRS.
0689 o Authentication Record – The year of Taxpayer Signature Date

(SEQ 0070) must equal current processing year.
0690 o Form Payment (Balance Due) – If Refund (SEQ 1270) of the Tax
Form is greater than zero, then Tax Type Code (SEQ 0070) cannot |
equal “Form 1040”, “Form 1040A” or “Form 1040EZ”. |
0691 o Form Payment (Balance Due) – Amount of Tax Payment (SEQ 0060)
cannot be greater than 200% of Amount Owed (SEQ 1290) of the |
Tax Form.
(Example: If the Amount Owed is $1,000, the Amount of Tax |
Payment cannot be greater than $2,000.) |
0692 o Form Payment – Amount of Tax Payment (SEQ 0060) must be greater
than zero.
0693 o Form Payment – When there is more than 1 occurrence of Form
Payments, only 1 occurrence can be a Bal-Due Payment, with
Tax Type Code (SEQ 0070) of “1040E”, “1040A,” or “1040Z”.
There can be up to four additional occurrences, for Estimated
Payment, with Tax Type Code (SEQ 0070) of “1040S.”
"S", then the Jurat/Disclosure Code (SEQ 0075) must equal "C".
"P", then the Jurat/Disclosure Code (SEQ 0075) must equal "D".

ATTACHMENT 1
ERC DESCRIPTION
"O", then the Jurat/Disclosure Code (SEQ 0075) must equal "A".
equals "P", then Primary Taxpayer Signature (SEQ 0035) must be |
present.
o Exceptions:
Jointly), the Primary Date of Death (Seq 0020) is significant,
the Tax Return , the Spouse Signature (SEQ 0065) is required on |
Jointly), and the Primary Date of Death (SEQ 0020) and the
Return, the Primary Taxpayer Signature (SEQ 0035) is required on |
the Primary Taxpayer Signature (SEQ 0035) is required on the |
or
the Spouse Signature (SEQ 0065) is required on the Authentication |
Record.

ATTACHMENT 1
ERC DESCRIPTION
"P" and Filing Status (SEQ 0130) is "2" (Married Filing
Jointly), then the Spouse Signature (SEQ 0065) is present. |
o Exceptions:
significant on the Tax Return, the Primary Taxpayer Signature |
(SEQ 0035) is required on the Authentication Record.
o When the Filing Status equals "2" (Married Filing Jointly)

and the Special Processing Literal (SEQ 0100) equals |
the Primary Taxpayer Signature (SEQ 0035) is required on the |
or
the Spouse Signature (SEQ 0065) is required on the |
"P", then the following fields must not be present; Primary
Prior Year Adjusted Gross Income (SEQ 0020), Primary Prior
Year PIN (SEQ 0025), Spouse Prior Year Adjusted Gross Income
(SEQ 0050) and Spouse Prior Year PIN (SEQ 0055).
0700 o Form 6781 – When Mixed Straddle Account Election Box (SEQ 0040)
equals “X”, Statement Required by Regulations (SEQ 0050) must
equal “STMbnn”.
0701 o Form 6781 – When Form 1099-B Adjustments (SEQ 0200) is
significant, Form 1099-B Adjustment Schedule (SEQ 0190) must
equal “STMbnn”.
0702 o Form 2120 - Person Supported First Name (SEQ 0020) and Person
Support Last Name (SEQ 0030) must be significant.
0703 o Form 2120 - Eligible Person First Name 1 (SEQ 0040), Eligible |
Person Last Name 1 (SEQ 0045), Eligible Person SSN 1 (SEQ 0050), |
Eligible Person Street Address 1 (SEQ 0060), Eligible Person |
City 1 (SEQ 0070), Eligible Person State Abbr 1 (SEQ 0080), and |
Eligible Person Zip Code 1 (SEQ 0090) must be significant. |
o Exception: When Eligible Person First Name 1 (SEQ 0040) equals |

“STMbnn”, this requirement applies to the corresponding fields |
on the SEQ 0040 statement and the SEQ 0060 continuation |
statement. |
0704 o RESERVED
0705 o RESERVED
0706 o Form 2120 - The Calendar Year (SEQ 0010) must equal the Current
Tax Year. |

ATTACHMENT 1
ERC DESCRIPTION
0707 o Form 2120 – The Person Supported First Name (SEQ 0020) must
equal one of the following Dependent First Name (SEQs 0170, |
0180, 0190, 0200).
o Last Name of Person Supported (SEQ 0030) must equal one of the
following Dependent Last Name (SEQs 0171, 0181, 0191, 0201) of |
Form 1040/1040A. |
0708 o Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) |
must be within the valid ranges of SSNs. It must be all numeric
characters and cannot equal all zeroes or all nines. Refer to
Attachment 9 for valid ranges of Social Security Numbers.
o Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) |
cannot equal Primary SSN (SEQ 0010) of Form 1040/1040A if the
Filing Status (SEQ 0130) equals "1", "3", "4", or "5".
o Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) |
cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030)
of Form 1040/1040A if the Filing Status (SEQ 0130) equals "2".
0709 o Form 1040/1040A/1040EZ - When both the Form 9465 (Installment |

Agreement Request) and a Form Payment (Balance Due Payment)
are attached to the 1040, 1040A, or 1040EZ, the Payment With
Tax Return (SEQ 0290) on the Form 9465 must equal to the Amount
of Tax Payment (SEQ 0060) on the Form Payment.
0710 o Form 9465 – When Direct Debit information is present, Routing
Transit Number (RTN) (SEQ 0330) must contain nine numeric
characters. The first two positions must be 01 through 12, or
21 through 32; the RTN must be present on the Financial
must process Electronic Funds Transfer (EFT). See Section 6
for optional Routing Transmit Number validation.
o Bank Account Number (SEQ 0340) must be alphanumeric (i.e., only
alpha characters, numeric characters, and hyphens), must be
left-justified with trailing blanks if less than 17 positions,
and cannot equal all zeros.
0711 o Form 8082 - Only one of the Following fields can equal "X":
Pass-Through Entity (Partnership) (SEQ 0050) or Pass-Through
Entity (Electing large Partnership) (SEQ 0055) or Pass-Through
Entity (S Corporation) (SEQ 0060) or Pass-Through Entity
(Estate) (SEQ 0065) or Pass-Through Entity (Trust) (SEQ 0070)
or Pass-Through Entity (REMIC) (SEQ 0075).
0712 o Form 8082 - Identifying Number of Pass-Through Entity
(SEQ 0080) and Name of Pass-Through Entity (SEQ 0090) must be
significant.
0713 o Form 8082 - The Identifying Number (SEQ 0010) must be
significant and equal to Primary SSN (SEQ 0010) or Secondary
SSN (SEQ 0030) of Form 1040.

ATTACHMENT 1
ERC DESCRIPTION
0714 o Form 8697 - Employer Identification Number of Entity (SEQ 0150)

and Name of Entity (SEQ 0140) must be present. |
0715 o Form 8697 – Only one of the following fields can be
significant; REG-Net Amount of Interest You Owe (SEQ 0460) or
SMI-Net Amount of Interest You Owe (SEQ 0830).
0716 o Form 8697 - Identifying Number (SEQ 0080) must equal either
Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of
Form 1040.
0717 o Form 1040 – When F8697 Literal or F8866 Literal (SEQ 1129)
equals “FORM 8697”, then Form 8697 must be present and
when F8697 Literal or F8866 Literal (SEQ 1129) equals
“FORM 8866”, then Form 8866 must be present.
o Form 1040 – When F8697 or F8866 Amount (SEQ 1131) is significant

and F8697 Literal or F8866 Literal (SEQ 1129) equals
“FORM 8697”, then REG-Net Amount of Interest You Owe (SEQ 0460)
or SMI-Net Amount of Interest You Owe (SEQ 0830) of Form 8697
o Form 1040 – When F8697 or F8866 Amount (SEQ 1131) is significant

and F8697 Literal or F8866 Literal (SEQ 1129) equals
“FORM 8866”, then Net Amount of Interest You Owe (SEQ 0460) of
Form 8866 must be significant.
o When REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net

Amount of Interest You Owe (SEQ 0830) of Form 8697 is
significant, then F8697 or F8866 Amount (SEQ 1131) of Form 1040
o When Net Amount of Interest You Owe (SEQ 0460) of Form 8866 is
significant, then F8697 or F8866 Amount (SEQ 1131) of Form 1040
0718-0719 RESERVED
0720 o Form 3800 – When one or more of the following forms is present,
Form 3800 must be present: Form 3468, Form 5884, Form 5884-A,
Form 6765, Form 8586, Form 8820, Form 8826, Form 8845, Form
8846, Form 8847, Form 8861, Form 8864, Form 8874, Form 8881,
Form 8882, Form 8896, Form 8900, Form 8906, Form 8907, Form 8908
or Form 8909. |
o When one or more of the following fields is significant,

Form 3800 must be present: Current Year Credit (SEQ 0200) of
Form 8835, Business/Investment Use Part of AMV Credit (SEQ 0310)
of Form 8910, or Current Year Business/Invest Credit (SEQ 0090)
of Form 8911.

ATTACHMENT 1
ERC DESCRIPTION
0721 o Form 1040 – When Specify Other Credit Literal (SEQ 1010) equals
“8834”, Form 8834 must be present.
o When Specify Other Credit Literal (SEQ 1010) equals “8844”,

o When Specify Other Credit Literal (SEQ 1010) equals “8860”, |
0722 o Form 1040 – When Other Credits (SEQ 1015) is significant, at

least one of the following forms must be present:
Form 8911, Form 8912 or “STMbnn” must be present in SEQ (1010).
0723 o Form 3468 – If Certified Historic Structures Gulf Opportunity |
Zone (SEQ 0070) or Calculated Certified Historic Struct. – Gulf |
Opportunity Zone (SEQ 0071) is significant, Assigned NPS Project |
Number or the Pass-Through EIN (SEQ 0080) must be significant. |
o -|
0724 o RESERVED
0725 o Form 3800 – If Current Year Investment Credit (SEQ 0020) is

significant, then Form 3468 must be present.
0726 o RESERVED
0727 o Form 3468 – The NPS Project Number Indicator Box (SEQ 0077) and |
the Pass Through EIN Indicator Box (SEQ 0078) both cannot be |
significant. |
0728 o Form 3468 – If the NPS Project Number Indicator Box (SEQ 0077) |
equals “X”, then the Assigned NPS Project Num. (SEQ 0080) and |
the Date of NPS Approval (SEQ 0081) must be significant. |
0729 o RESERVED
0730 o Form 3800 – When Low-Income Housing Credit Pass-Through EIN

(SEQ 0065) is not significant and Current Year Low-Income
Housing Credit (SEQ 0070) is significant, then Form 8586 must be
present.
0731 o RESERVED
0732 o RESERVED
0733 o RESERVED
0734 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0735 o RESERVED
0736 o RESERVED
0737 o RESERVED
0738 o RESERVED
0739 o Form 3800 – If Passive Activity Credits (SEQ 0770) is

significant, then Passive Activity Credits (SEQ 0770) must not
be greater than Current Year General Business Credit (SEQ 0740).
0740 o Form 3800 – If Subtract Line 3 from Line 2 (SEQ 0780) is
significant, then Subtract Line 3 from Line 2 (SEQ 0780) must
not be less than zero.
0741 o Form 3800 – If Passive Activity Credits Allowed (SEQ 0790) is
significant, then Form 8582-CR must be present unless Passive
Activity from Publicly Traded Partnership (SEQ 0800) contains
“X”.
0742 o Form 3800 – When Tentative General Business Credit (SEQ 0850)
and Net Income Tax (SEQ 1110) are both positive, Form 6251 must
be present.
0040, 0060, 0070, 0090, 0100, 0110, 0130, 0540, 0550, 0560, |
0570, 0580, 0590, 0600, 0610, 0620, 0640, 0650, 0655, 0685, |
0687, 0690, 0770, 0790, and 0810. |
0744 o RESERVED
0745 o Form 6478 – Qualified Ethanol Fuel Production (SEQ 0020)

cannot be greater than 15000000 (fifteen million).
0746 o Form 6478 - When Current Year Credit for Alcohol Used as Fuel
(SEQ 0150) and Net Income Tax (SEQ 0390) are both positive,
0747 o Form 6765 – Fixed-base Percentage (SEQ 0100) cannot be greater
than 16% (016000).
0748 o Form 6765 – The following entries cannot be less than zero: |
Subtract Line 3 from Line 2 – Sect. A (SEQ 0040), Subtract Line
12 from Line 9 (SEQ 0130), Subtract Line 20 from Line 19 (SEQ
0220), Subtract Line 30 from Line 28 (SEQ 0310), Subtract Line
32 from Line 28 (SEQ 0330) Subtract Line 33 from Line 31 (SEQ
0340), Subtract Line 35 from Line 28 (SEQ 0360), and Subtract
Line 36 from Line 33 (SEQ 0370).
0749 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0750 o RESERVED
0751 o Form 8826 – Subtract Line 2 from Line 1 (SEQ 0030) cannot be
less than zero.
0752 o Form 8826 – Add Lines 6 & 7 (Do not enter more than 5000)
(SEQ 0070) cannot be greater than 5000.
0753 o RESERVED
0754 o RESERVED
0755 o Form 8834 - If Tentative Qualified Electric Vehicle Credit

(SEQ 0230) and Net Regular Tax (SEQ 0360) both contain an entry
greater than zero, then Form 6251 must be present.
0756 o Form 8835 – When Section B Current Year Credit (SEQ 1260) and
Regular Tax Before Credits (SEQ 1300) are both positive,
0757 o Form 8844 - If Add Line 6 through 9 (SEQ 0120) and Net Income
Tax (SEQ 0280) both contain an entry greater than zero, then
0758 o RESERVED
0759 o RESERVED
0760 o RESERVED
0761 o RESERVED
0762 o RESERVED
0763 o RESERVED
0764 o Form 8881 – Smaller of Line 4 or $500 (SEQ 0060) cannot be
greater than $500.
0765 o RESERVED
0766 o RESERVED
0767 o Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals
to "X", Third Party Designee Name (SEQ 1307) and Third Party
Designee PIN (SEQ 1313) must be present.
o If Third Party Designee Name (SEQ 1307) equals “PREPARER”, then |

Third Party Designee PIN (SEQ 1313) is not required.
0768 o Form 8621 – If Deemed Dividend Election (SEQ 0250) equals

“X”, then Attach Statement For Post 1986 Earnings & Profits
(SEQ 0255) must contain "STMbnn".

ATTACHMENT 1
ERC DESCRIPTION
0769 o RESERVED
0770 o Tax Form – Third Party Designee “Yes” Box (SEQ 1303) and Third
Party Designee “No” Box (SEQ 1305) cannot both equal “X”.
0771 o Form 8621 - Identifying Number (SEQ 0020) must be significant.
0772 o Form 8621 – When Total Distributions From PFIC During Current
Tax Year (SEQ 0500) or Total Distributions, Reduced (SEQ 0510)
or Enter Gain (LOSS) of A Sec. 1291 Fund (SEQ 0550) is
significant then Attach statement for each Distribution and
Disposition (SEQ 0555) must contain “STMbnn”.
0773 o Form 8621 – When Subtract Line 1b from Line 1a (SEQ 0310) is |
significant, Total Ordinary Dividends (SEQ 0394) of Form 1040 |
must be significant. |
o When Subtract Line 2b from Line 2a (SEQ 0340) of is |
significant, Schedule D must be present.
0774 o RESERVED
0775 o Form 8621 – When Elect to Treat Post 1986 Earnings & Profits |
(SEQ 0250) equals “X”, then Subtract Line 10d from Line 10a
0776 o Form 8621 – When Elect to Extend Time of PYMT (SEQ 0260) equals
“X”, then Subtract Line 3d From Line 3a (SEQ 0390) must be
significant. When Subtract Line 3d From Line 3a (SEQ 0390) is
positive, Subtract Line 4b from Line 4a (SEQ 0420) must be
significant.
0777 o Form 8621 – If Election To Recognize Gain On Deemed Sale Of

Pfic (SEQ 0270) equals “X”, then Enter Gain (Loss) Of Stock Of
A Sec. 1291 Fund (SEQ 0550) must be significant.
0778 o Form 1040 – When F8611 Literal (SEQ 1114) equals “LIHCR” and
F8611 Amount (SEQ 1116) is significant, then Form 8611 must be
present.
0779 o Form 1040 – If F8693 Approved Indicator (SEQ 1118) is
significant, then F8693 Approved Date (SEQ 1119) must be
significant. If F8693 Approved Date (SEQ 1119) is significant,
then F8693 Approved Indicator (SEQ 1118) must be significant.
0780 o RESERVED
0781 o RESERVED
0782 o Form 982 – When Discharge of Indebtedness in a Title 11 Case
(SEQ 0020) equals blank, Discharge of Indebtedness to the
Extent Insolvent (SEQ 0030) equals blank, Discharge of
Qualified Real Prop Bus Indebtedness (SEQ 0050) equals blank
and Discharge of Qualified Farm Indebtedness (SEQ 0040) equals
“X”, then Amt Excluded From Inc: To Reduce Basis (SEQ 0150)
must be blank.

ATTACHMENT 1
ERC DESCRIPTION
0783 o Form 982 – When Amt Excluded From Inc: Under Section 108(b)(5)
(SEQ 0100) is significant, then Attach Description of
Transactions (SEQ 0085) must equal “STMbnn”.
0784 o Form 982 – When Discharge of Qualified Real Prop Bus
Indebtedness (SEQ 0050) is significant, then Amt Excluded From
Inc: Discharge of Qual Real Prop (SEQ 0090) must be significant.
0785 o Form 2439 – All of these fields must be significant: Company or
Trust Name Control (SEQ 0050), Company or Trust Name (SEQ 0060),
and Company or Trust Identification Number (SEQ 0120).
0786 o Form 2439 – Shareholder SSN (SEQ 0130) must equal Primary SSN
0787-0789 RESERVED
Form 2439 must be present and vice versa.
0791 o Form 1040 – If Other Payments (SEQ 1210) is significant, then
at least one of the following must equal “X”: Form 2439 Block
(SEQ 1202), Form 4136 Block (SEQ 1205), Form 8885 Block
(SEQ 1208).
0792-0804 RESERVED
0805 o TRANS Record B (TRANB) must be present.

0806 o RESERVED
0807-0821 RESERVED
0822 o RESERVED
0823 o Unrecognizable Transmission - If there are any unrecognizable
or inconsistent control data, the transmission will be
rejected.
0824 o TRANS Record A (TRANA) - Transmitter EFIN (SEQ 0110) must be
present.
0825 o Invalid Sequence of Records in Transmission - The data records
of the transmission must be in the following sequence: TRANA,
TRANB, Return Records (1-500 for dial-up or 1-10,000 for
dedicated/leased line or high speed protocol), and RECAP.
o The format and content of the TRANA, TRANB, and RECAP Records
must be exactly as defined in Part II Record Layouts.
0826-0829 RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0830 o RECAP Record - Total EFT (SEQ 0020) does not equal IRS
Computed EFT Count (Seq 0110, IRS Use). IRS Computed EFT
Count (Seq 0110, IRS Use) is a program-computed count of Direct
Deposit requests. It is incremented when any of a Direct
Deposit data fields contains a non-blank character. This
includes extraneous characters present in error. Direct
Deposit requests include the one request on the Tax Form
(SEQ 1272, 1274, 1276, 1278) and the three requests on Form
8888 (SEQ 0020, 0030, 0040, 0060; SEQs 0080, 0090, 0100, 0120;
and SEQs 0140 0150, 0160, 0180).
0831 o RECAP Record - Total Return Count (SEQ 0030) does not equal
program-computed count. Total Return Count is a count of
returns transmitted and is incremented each time the Primary
SSN within a Record ID changes.
0832 o RECAP Record – Total State-Only Return Count (SEQ 0130) does
not equal program computed count. Total State-Only Return
Count is a count of State-Only Returns transmitted and is
incremented each time the Primary SSN within a Record ID
changes.
0833-0839 RESERVED
0840 o RECAP Record - The following fields must equal those in the
Trans Record A (TRANA):
IDENTIFICATION TRANA RECAP
Electronic Trnsmtr Identification
Number (ETIN) SEQ 0060 SEQ 0040
Julian Day of Transmission SEQ 0070 SEQ 0050
Transmission Sequence Number for SEQ 0080 SEQ 0060
Julian Day
0841-0899 RESERVED
0900 o RESERVED
0901 o RESERVED
0902 o RESERVED
0903 o RESERVED
0904 o Primary SSN (SEQ 0010) of the Tax Form cannot duplicate a
Primary SSN within the same “drain” of returns.
0905 o RESERVED
0906 o Secondary SSN (SEQ 0030) of the Tax Return cannot duplicate a
Secondary SSN within the same “drain” of returns.

ATTACHMENT 1
ERC DESCRIPTION
0907 o Form 8283 - A maximum of 80 characters (two rows of 40 |

characters, by use of two consecutive occurrences) is allowed |
for each Line 5 property description. If more than 40 |
characters is needed, the literal “CONTINUED” identifies the |
second row. |
o Summary Condition (A) (SEQ 0652, first statement occurrence) |
cannot equal “CONTINUED”. |
o Summary Condition (SEQ 0652, 0722, 0792, 0870, statement) |
cannot equal “CONTINUED” on two consecutive occurrences. |
o When Summary Condition (SEQ 0652, 0722, 0792, 0870, |
statement) equals “CONTINUED”, the corresponding Descrip of |
Prop (SEQ 0650, 0720, 0790, 0860, statement) must be |
significant, and the other fields of this continuation line |
cannot be significant. |
0908 o Form 8283 – When Qualified Conservation or Reduced FMV

Contribution (SEQ +0060, 0115, 0170, 0280 or 0390) equals “X”,
then the corresponding field Qualified Conservation or FMV
Statement (SEQ 0410) is required. An explanation is required.
0909 o Form 8283 - When Restriction Yes (SEQ 0500) equals “X”, then
the corresponding field Restriction Statement (SEQ 0510) must
equal “STMBnn”. An explanation is required.
0910 o Form 8283 - When Give Rights Yes (SEQ 0530) equals “X”, then
the corresponding field Give Rights Yes Statement (SEQ 0540)
must equal “STMBnn”. An explanation is required.
0911 o Form 8283 - When Restriction on Use (SEQ 0560) equals “X”, then
the corresponding field Restriction on Use Statement (SEQ 0570)
must equal “STMBnn”. An explanation is required.

second row. |
o Gross Sales Price 1 (SEQ 0070, first statement occurrence) |

o Gross Sales Price (SEQ 0070, 0150, 0230, 0310, statement) |

o When Gross Sales Price (SEQ 0070, 0150, 0230, 0310, statement) |
equals “CONTINUED”, the corresponding Property Desc (SEQ 0040, |
0120, 0200, 0280, statement) must be significant, and the other |
fields of this continuation line cannot be significant. |

ATTACHMENT 1
ERC DESCRIPTION

second row. |
o Gross Sales Price 1 (SEQ 0550, first statement occurrence) |

o Gross Sales Price (SEQ 0550, 0630, 0710, 0790, statement) |

o When Gross Sales Price (SEQ 0550, 0630, 0710, 0790, statement) |
equals “CONTINUED”, the corresponding Property Held Desc |
(SEQ 0520, 0600, 0680, 0760, statement) must be significant, |
and the other fields of this continuation line cannot be |
significant. |
0914 o Form 2441/Schedule 2 – When any of the following fields is |

significant, they all must be significant: Prior Year Expense |
Explanation (SEQ 0315), Prior Year Expense Literal (SEQ 0318), |
Prior Year Expense (SEQ 0320), Prior Year Qualifying Person |
Name (SEQ 0324), and Prior Year Qualifying Person SSN |
(SEQ 0326). |
0915 o Form 8609-A – If Have Form 8609-No (SEQ 0060) equals “X”, the
rest of the fields on the form must be blank.
0916 o Form 8609-A – If Building Qualified Low-Income – No (SEQ 0080)

equals “X”, the rest of the fields on the form must be blank.
0917-0920 RESERVED
0921 o RESERVED
0922-0924 RESERVED
0925 o RESERVED
0926-0929 RESERVED
0930 o Form 6251 - The following fields (when significant) may not be
negative: SEQs 0085, 0098, 0100, 0102, 0146, 0150, 0267, 0330.
0931-0934 RESERVED
0935 o RESERVED -|
0936 o RESERVED -|

ATTACHMENT 1
ERC DESCRIPTION
0937 o RESERVED -|
0938 o RESERVED -|
0939 o RESERVED
0940 o RESERVED
0941 o RESERVED -|
0942-0943 RESERVED
0944 o RESERVED -|
0945 o RESERVED -|
0946 o RESERVED -|
0947 o RESERVED -|
0948 o RESERVED -|
0949 o RESERVED -|
0950 o Form 8873 - When Election Under Section 942(a)(3) (SEQ 0020)
equals “X”, Attachment Election Under Section 942(a)(3)
(SEQ 0025) must equal “STMbnn”.
0951 o Form 8873 - When Election Extraterritorial Income Exclusion FSC

(SEQ 0030) equals “X”, Attachment Election Extraterritorial
Exclusion FSC (SEQ 0035) must equal “STMbnn”.
0952 o Form 8873 - When Aggregate on Tabular Schedule (SEQ 0085)

equals “X”, Attachment to Tabular Schedule (SEQ 0090) must
equal “STMbnn”.
0953 o Form 8873 - When Tabular Schedule of Transactions (SEQ 0095)
equals “X”, Attachment to Schedule of Transactions (SEQ 0100)
must equal “STMbnn”.
0954 o Form 8873 - When Group of Transactions (SEQ 0110) equals “X”,
Attachment to Group of Transactions (SEQ 0115) must equal
“STMbnn”.
0955 o Form 8873 - When Additional Section 263A Costs Trade (SEQ 0310)
or Additional Section 263A Costs Sale and Lease (SEQ 0320) is
significant, Attachment to Section 263A Costs (SEQ 0325) must
equal “STMbnn”.
0956 o Form 8873 - When Other Costs Trade (SEQ 0330) or Other Costs
Sale and Lease (SEQ 0340) is significant, Attachment Other
Costs (SEQ 0345) must equal “STMbnn”.

ATTACHMENT 1
ERC DESCRIPTION
0957 o Form 8873 - When Other Expenses and Deductions Trade (SEQ 0430)
or Other Expenses and Deductions Sale and Lease (SEQ 0440) is
significant, Attachment for Other Expenses and Deductions
(SEQ 0445) must equal “STMbnn”.
0958 o RESERVED
0959 o RESERVED -|
0960 o RESERVED
0961 o Form 8901 - Qualifying child data must be complete and correctly
formatted.
o Child First Name (SEQ 0010, 0060, 0110, 0160) and Child Last
Name (SEQ 0020, 0070, 0120, 0170) must contain only alpha
characters and spaces. A space cannot be in the first position
of either Child First Name or Child Last Name.
o Child Name Control (SEQ 0030, 0080, 0130, 0180) must be in the
o Child's SSN (SEQ 0040, 0090, 0140, 0190) must be within the
valid ranges of SSN/ITIN/ATINs. It must equal all numeric
characters and cannot equal all zeros or all nines. Refer to
Attachment 9 for valid ranges of Social Security/Taxpayer
o If any field of the following "qualifying child group" is

significant, then all fields in that group must be significant:
Child First Name, Child Last Name, Child Name Control, Child's
SSN, and Relationship. See Part II Record Layouts for Field
Numbers.
o Qualifying children must be listed starting on the first line,

with no blank lines allowed between children.
0962 o Form 8901 - Form 8901 may not be e-filed when all of the
following are true:
-Exempt Self (SEQ 0160) equals “X” on Tax Return. |
-If Filing Status (SEQ 0130) equals “2” and Exempt Spouse |
(SEQ 0163) also equals “X”.
-Any child on Form 8901 (SEQ 0010, 0060, 0110, 0160) was under
age 16 at the end of the tax year. (Note: A paper return may
be filed to include on Form 8901 a married qualifying child,
under age 16, who files a joint return for the tax year.)
0963 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0964 o Form 8901 - Child's SSN (SEQ 0040, 0090, 0140, 0190) cannot
equal another Child's SSN from Form 8901. It cannot equal
Primary SSN (SEQ 0010), Secondary SSN (SEQ 0030), or a
Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) from Form 1040
or 1040A.
0965-0966 RESERVED
0967 o Form 1040/1040A - When Tuition and Fees Ded (F8917) (SEQ 0705) |
of Form 1040/1040A is significant, Form 8917 must be present. |
0968-0969 RESERVED
0970 o RESERVED -|
0971 o Form 1116 - When Allocable Expenses A (SEQ 0200) is significant,

Allocable Expense Statement A (SEQ 0205) must equal “STMbnn”,
or
When Allocable Expenses B (SEQ 0320) is significant, Allocable
Expense Statement B (SEQ 0325) must equal “STMbnn”,
or
When Allocable Expenses C (SEQ 0440) is significant, Allocable
Expense Statement C (SEQ 0445) must equal “STMbnn”.
0972 o Form 1116 - When Other Deductions A (SEQ 0220) is significant,

Other Deductions Statement A (SEQ 0225) must equal “STMbnn”,
or
When Other Deductions B (SEQ 0340) is significant, Other
Deductions Statement B (SEQ 0345) must equal “STMbnn”,
or
When Other Deductions C (SEQ 0460) is significant, Other
Deductions Statement C (SEQ 0465) must equal “STMbnn”.

ATTACHMENT 1
ERC DESCRIPTION
0973 o Form 1116 - When Taxes Wthld on Dividends Foreign Curr. A

(SEQ 0610), or Taxes Wthld Rent/Roy. Foreign Curr. A (SEQ 0620),
or Taxes Wthld on Interest Foreign Curr. A (SEQ 0630), or Other
Taxes Paid/Accrued Foreign Curr. A (SEQ 0640) is significant,
Taxes Wthld/Paid/Accrued Curr. A Statement (SEQ 0645) must
equal “STMbnn”,
or
When Taxes Wthld on Dividends Foreign Curr. B (SEQ 0710), or
Taxes Wthld Rent/Roy. Foreign Curr. B (SEQ 0720), or Taxes
Wthld on Interest Foreign Curr. B (SEQ 0730), or Other Taxes
Paid/Accrued Foreign Curr. B (SEQ 0740) is significant,
Taxes Wthld/Paid/Accrued Curr. B Statement (SEQ 0745) must
equal “STMbnn”,
or
When Taxes Wthld on Dividends Foreign Curr. C (SEQ 0810), or
Taxes Wthld Rent/Roy. Foreign Curr. C (SEQ 0820), or Taxes
Wthld on Interest Foreign Curr. C (SEQ 0830), or Other Taxes
Paid/Accrued Foreign Curr. C (SEQ 0840) is significant,
Taxes Wthld/Paid/Accrued Curr. C Statement (SEQ 0845) must
equal “STMbnn”.
0974 o Form 1116 - When Carryback/Carryover Amount (SEQ 0950) is

significant, Carryback/Carryover Explanation (SEQ 0940) must
equal “STMbnn”.
0975 o Form 1116 - When Foreign Tax Reduction Amount (SEQ 0980) is
significant, Foreign Tax Reduction Explanation (SEQ 0970) must
equal “STMbnn”.
0976 o Form 1116 - When Adjustments to Taxable Income (SEQ 1020) is
significant, Adjustments Explanation (SEQ 1010) must equal
“STMbnn”.
0977 o Form 1116 - When Alt Method To Source Compensation (SEQ 0194)
equals “X”, Alt Method To Source Comp Statement (SEQ 0195) must
equal “STMbnn”.
0978-0981 RESERVED
0982 o RESERVED -|
0983 o RESERVED
0984-0985 RESERVED
0986 o Form T - When Other Consideration Amount (SEQ 0130) is
significant, Other Consideration Amount Statement (SEQ 0135)

ATTACHMENT 1
ERC DESCRIPTION
0987 o Form T - When Section 631(a) Timber Cutting Election – Yes Box
(SEQ 1310) equals “X”,
Section 631(a) Adjusted Basis Statement (SEQ 1315) must equal
“STMbnn”,
and
Section 631(a) Cut Timber Detail Statement (SEQ 1325) must equal
“STMbnn”,
and
Section 631(a) Timber Valuation Statement (SEQ 1335) must equal
“STMbnn”,
and
Section 631(a) Valuation Comparison Statement (SEQ 1345) must
equal “STMbnn”,
and
Section 631(a) Operations Statement (SEQ 1355) must equal
“STMbnn”,
and
Section 631(a) Activity Status Statement (SEQ 1365) must equal
“STMbnn”.
0988 o Form T - When Other Consideration Amount-S (SEQ 1540) is

significant, Other Consideration Amount-S Statement (SEQ 1545)
0989 o Form 8917 – Student’s SSN (SEQ 0040, 0090, 0140) can not be |
claimed as a Tuition and Fees deduction when a Student’s SSN |
(SEQ 0035, 0105, 0175, 0275, 0315, 0355) of Form 8863 is |
claimed for the same student. |
0990 o Form 8917 – One of the following must equal “X”: Tuition and |
Fees Deduction-Yes Box (SEQ 0200) or Tuition and Fees |
Deduction-No Box (SEQ 0210) and both cannot be blank and both |
cannot equal “X”. |
0991 o Form 8917 – If any field of a student line on Form 8917, |

including statements, is significant, then all fields of |
the student line must be significant. Each student line |
includes Student’s First Name (SEQ 0010), Student’s Last Name |
(SEQ 0020), Student’s Name Control (SEQ 0030), Student’s SSN, |
(SEQ 0040) and Qualified Expenses (SEQ 0050). |
0992 o Form 8917 – If Tuition and Fees Deduction-Yes Box (SEQ 0200) is |
significant, the Tuition and Fees Deduction Amt (SEQ 0220) can |
not exceed $2,000 when Subtract Line 4 From Line 3 (SEQ 0190) |
is more than $65,000 ($130,000 MFJ). |

ATTACHMENT 1
ERC DESCRIPTION
0993 o Form 8917 – If Tuition and Fees Deduction-No Box (SEQ 0210) is |
significant, the Tuition and Fees Deduction Amt (SEQ 0220) can |
not exceed $4,000 when Subtract Line 4 From Line 3 (SEQ 0190) |
is less than $65,000 ($130,000 MFJ). |
0994 o Form 8917 - Subtract Line 4 from Line 3 (SEQ 0190) must be |
$80,000 or less ($160,000 or less if MFJ). |
0995 o Form 8917 – Tuition and Fees Deduction Amt (SEQ 0220) must |
equal Form 1040 Line 34 (SEQ 0705), or Form 1040A Line 19 |
(SEQ 0705). |
0996 o Form 8917 - Each Student’s SSN (SEQ 0040, 0090, 0140), must |
equal either the Primary SSN (SEQ 0010) or the Secondary SSN |
(SEQ 0030) or a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on |
Form 1040/1040A. |
0997 o Form 8917 – If present, Total Inc (SEQ 0170) on Form 8917 must |
match Total Income (SEQ 0600) on Form 1040/1040A, and vice |
versa. |
0998 o Form 8917 – The student entries must begin on Line 1. No lines |
may be skipped when completing the student information. |
0999 o A maximum of 96 Error Reject Codes can be provided in the

acknowledgment file. If more than 96 reject conditions are
identified, the 96th Error Reject Code will be replaced
with "0999".
1000 o Form 1310 – When the Filing Status (SEQ 0130) of the Tax Form |
does not equal “2” (Married Filing Jointly) and the Refund |
(SEQ 1270) of the Tax Form is significant, then Form 1310 must
be present and the Decedent's SSN (SEQ 0040) must equal the
Primary SSN (SEQ 0010) of the Tax Form.
1001 o Form 1310 – When the Filing Status (SEQ 0130) of the Tax Form |
equals “2” (Married Filing Jointly), the Decedent's SSN
(SEQ 0040) must equal either the Primary SSN (SEQ 0010) or
the Secondary SSN (SEQ 0030) of the Tax Form.
1002 o Form 1310 – The Tax Year Decedent Due Refund (SEQ 0010) must
equal the current tax year.
1003 o Form 1310 – The year of the Date of Death (SEQ 0030) must equal
the current tax year or processing year.
1004 o Form 1310 – The Date of Death (SEQ 0030) must be significant and
match either the Primary Date of Death (SEQ 0020) or the
Secondary Date of Death (SEQ 0040) on the Tax Form.
1005 o Form 1310 – When Person Other Than A or B Claiming Decedent

Refund (SEQ 0190) equals "X", then all of the following fields
must also equal "X": Did Decedent Leave a Will "YES" Box (SEQ
0210) or Did Decedent Leave a Will "NO" Box (SEQ 0220), Court
Appointed Personal Rep "NO" Box (SEQ 0240), Personal Rep will
be Appointed "NO" Box (SEQ 0260) and Refund Paid out According
to State Laws "YES" Box (SEQ 0270).

ATTACHMENT 1
ERC DESCRIPTION
1006 o Form 1310 - When Person Other Than A or B Claiming Decedent

Refund (SEQ 0190) and Refund Paid Out According to State Laws
"YES" Box (SEQ 0270) are equal to "X", then at least one of the
following fields on the Tax Form must be significant: Primary
Date of Death (SEQ 0020) or Secondary Date of Death (SEQ 0040).
1007 o Form 1310 – Person Claiming Refund Signature (SEQ 0290)

and Signature Date (SEQ 0300) must be significant.
1008 o Form 1310 – Valid Proof of Death is in my Possession

(SEQ 0200) must equal "X".
1009 o Form 1310 – Street Address (SEQ 0110) is alphanumeric and

cannot have leading or consecutive embedded spaces. The left-
most position must contain an alpha or numeric character. The
only special characters permitted are space, hyphen (-), and
slash (/). See Section 7.03 for Street Address format.
o Street Address (SEQ 0110) is a required field.
1010 o Form 1310 – Zip Code (SEQ 0150) must be within the valid ranges
of zip codes listed for the corresponding State Abbreviation
(SEQ 0140). The zip code cannot end in "00", with the
exception of 20500 (the White House zip code). Refer to
Attachment 3.
1011 o Form 1310 – State Abbreviation (SEQ 0140) must be significant

and consistent with the standard state abbreviations issued by
the Postal Service. Refer to Attachment 3 for State
Abbreviations.
o State Abbreviation (SEQ 0140) is a required field.
1012 o Form 1310 – City (SEQ 0130) must be left-justified and must
contain a minimum of three alpha characters. This field cannot
contain consecutive embedded spaces and must contain only
alphabetic characters and spaces. Do not abbreviate the city
name.
o City (SEQ 0130) is a required field.
1013 o Form 1310 – If Address Ind (SEQ 0160) equals "1" (APO/FPO
Address), then City (SEQ 0130) must equal "APO" or "FPO", and
State Abbreviation (SEQ 0140) must equal "AA", "AE", or "AP"
with the appropriate Zip Code (SEQ 0150). If State
Abbreviation (SEQ 0140) equals "AA", "AE", or "AP", then
Address Ind (SEQ 0160) must equal "1". Refer to Attachment 4.

ATTACHMENT 1
ERC DESCRIPTION
1014 o Tax Form – When Filing Status Code (SEQ 0130) equals "2" and
the Primary Date of Death (SEQ 0020) and the Secondary Date of
Death (SEQ 0040) and Refund (SEQ 1270) are significant, then a
Form 1310 must be present for both taxpayers and Name of Person
Claiming Refund (SEQ 0060) on the first Form 1310 must be equal
to Name of Person Claiming Refund (SEQ 0060) of the second
Form 1310.
1015 o Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) equals |

"2" and either the Primary Date of Death (SEQ 0020) or the
Secondary Date of Death (SEQ 0040) is significant, then
Surviving Spouse (SEQ 1325) must also be significant. |
1016 o Form 1040/1040A/104EZ - When Filing Status Code (SEQ 0130) is |

not equal to "2" and the Primary Date of Death (SEQ 0020) and
the Refund (SEQ 1270) are significant, then Form 1310 must be
present and Person other than A or B Claiming Decedent Refund
1017 o Form 1310 – The SSN of Person Claiming Refund must be

significant and cannot equal Primary SSN (SEQ 0010) or
o When two Form 1310 are present, the SSN of Person Claiming
Refund (SEQ 0070) of the first Form 1310 must equal the SSN of
Person Claiming Refund (SEQ 0070) of the second Form 1310.
o Exception: When the Filing Status is MFS, the SSN of Person
Claiming Refund must be significant and MUST equal Secondary
SSN (SEQ 0030) of Form 1040/A/EZ.
1018 o Form 1310 – When only one Form 1310 is present, Decedent's SSN
(SEQ 0040) must equal Primary SSN (SEQ 0010) or Secondary SSN
(SEQ 0030) of Form 1040.
o When two Forms 1310 are present, Decedent's SSN (SEQ 0040)
of the first Form 1310 must equal Primary SSN (SEQ 0010) of
Form 1040 and Decedent's SSN (SEQ 0040) of the second Form 1310
must equal Secondary SSN (SEQ 0030) of Form 1040.
1019 o Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) is other |

than “2” and the Primary Date of Death (SEQ 0020) is significant,
then Personal Representative (SEQ 1326) must also be significant.
o Tax Form - When Filing Status (SEQ 0130) equals "2" and the
Primary Date of Death (SEQ 0020) and the Secondary Date of
Death (SEQ 0040) are significant, then Personal Representative
(SEQ 1326) must also be significant.
1020 o RESERVED
1021 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
1022 o RESERVED
1023 o RESERVED
1024 o RESERVED
1025 o RESERVED
1026 o RESERVED
1027 o RESERVED
1028 o RESERVED
1029 o RESERVED
1030 o RESERVED
1031 o RESERVED
1032 o Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) |

is significant, the year of Primary Date of Death must equal the
current tax year or processing year and must match data from
the IRS Master File.
o When Secondary Date of Death (SEQ 0040) is significant, the |

year of Secondary Date of Death must equal the current tax year
or processing year and must match data from the IRS Master
File.

is significant, then the following fields cannot be present:
(SEQ 0066).
o When Secondary Date of Death (SEQ 0040) is significant, then |

the following fields cannot be present: Foreign Street Address
(SEQ 0062), Foreign City, State or Province, Postal Code
(SEQ 0064), and Foreign Country (SEQ 0066).

ATTACHMENT 1
ERC DESCRIPTION

is significant, then Name Line 2 (SEQ 0070) must also be
significant.
o When Secondary Date of Death (SEQ 0040) is significant, then |

Name Line 2 (SEQ 0070) must also be significant.
1035 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is |

other than “2” and the Primary Date of Death (SEQ 0020) is
significant, then Name Line 1 (SEQ 0060) must contain “space DECD
or less than sign DECD”. See Section 7.2 for Name Line 1
formats.
1036 o Form 1310 - Name of Person Claiming Refund (SEQ 0060) must equal
Name Line 2 (SEQ 0070) of Tax Form.
o Name Line 2 (SEQ 0070) of Tax Form must equal Name of Person
Claiming Refund (SEQ 0060) on Form 1310 if present.
1037 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is “2” |
and the Primary Date of Death (SEQ 0020) is significant, then
Name Line 1 (SEQ 0060) must contain “DECD space ampersand sign”.
1038 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is |

“2” and the Secondary Date of Death (SEQ 0040) is significant,
then Name
Line 1 (SEQ 0060) must contain “space DECD”.
1039 o RESERVED
1040 o RESERVED
1041 o Form W-2GU – When Advance EIC Payment (SEQ 0200) is

significant, taxpayers cannot file Form 1040EZ.
1042 o Form W-2GU – Employer City (SEQ 0070) must contain at least
three characters.

ATTACHMENT 1
ERC DESCRIPTION
1043 o Form W-2GU – Employer Identification Number (SEQ 0040) must be

numeric, then first two digits of Employer Identification Number
(SEQ 0040) must equal a valid District Office Code, Employer
Name Control (SEQ 0045) must be significant, and W-2GU Indicator
Control format.
Note: The value "N" (Non-Standard) indicates that the

Form W-2GU was altered, handwritten, or typed, or that a
cumulative earnings statement or a substitute Form W-2GU was
used. The value "S" (Standard) identifies a Form W-2GU that is
a computer-produced print, an IRS form, or an IRS-approved
facsimile.
1044 o Form W-2GU - The following fields must be significant: Employer

Name (SEQ 0050), Employer Address (SEQ 0060), Employee Name
(SEQ 0090), Employee Address (SEQ 0100), Employee City
(SEQ 0110), Employee State (SEQ 0113), Employee Zip Code
(SEQ 0115), and Wages (SEQ 0120).
o Exception: The check for Wages (SEQ 0120) is bypassed when

Combat Pay has been excluded from Wages.
o Exception: When a period (.) is present in the Employee State

(SEQ 0113), the checks for Employee City (SEQ 0110) and
Employee Zip Code (SEQ 0115) are bypassed.
1045 o Form W-2GU – Employee SSN (SEQ 0035) must equal either the |
Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax
Form.
1046 o Summary Record – Number of Forms W-2GU Records (SEQ 0063) must
equal the number of Forms W-2GU computed by the IRS.
1047 o Form W-2GU – If the total of Wages (SEQ 0120) from Form(s) W-2GU
is greater than $4,999 and the Adjusted Gross Income (SEQ 0750)
of Tax Form is greater than $49,999, then Form 1040 must be
used, Form 5074 must be attached and the return must be
processed at the Austin Submission Processing Center.
1048 o Form 1040/1040A/104EZ – If the State Abbreviation (SEQ 0087) |

equals "GU"
and
Wages, Salaries, and Tips (SEQ 0375) equals the total amount(s)
of Wages (SEQ 0120) from Form(s) W-2GU
and
Wages, Salaries, and Tips (SEQ 0375) equals Total Income
(SEQ 0600) from Form 1040/A or Adjusted Gross Income
(SEQ 0750) from Form 1040EZ
and
Total Payments (SEQ 1250) equals the total amount(s) of Guam
Withholding (SEQ 0130) from Form(s) W-2GU, then this return
must be filed with the Department of Revenue and Taxation,
Government of Guam.

ATTACHMENT 1
ERC DESCRIPTION
1049 o Form 1040/1040A/104EZ – Tax returns from the U.S. Possessions of |

American Samoa, Guam, and the Commonwealth of the Northern
Mariana Islands may not be electronically filed.
1050 o Form 8594 – When In Connection with a Purchase – Yes (SEQ 0300) |
is present, then Attach a Schedule of Agreement (SEQ 0315) must |
equal "STMbnn".
1051 o Form 1040/1040A/104EZ - Earned Income Credit may not be claimed |

by residents of the U.S. Possessions or foreign countries.
1052-1054 RESERVED
1055 o RESERVED
1056 o RESERVED
1057 o RESERVED
1058-1059 RESERVED
1060 o STCGL/LTCGL – Schedule D Page 1 or Form 8865 Page 1 must be the

next record after the Capital Gain/Loss Records.
o The Subpart Type (SEQ 0001) and Subpart Occurrence Number

(SEQ 0005) must match the Record ID (SEQ 0000) and Schedule/Form
Occurrence Number (SEQ 0005) from the parent (Schedule D or
Form 8865) that immediately follows the Capital Gain Records.
1061 o STCGL/LTCGL – The Transaction Occurrence Number (SEQ 0010) must

be significant and in ascending, consecutive numerical sequence
beginning with "0000001".

ATTACHMENT 1
ERC DESCRIPTION
1062 o STCGL/LTCGL – Any STCGL Reference number "STCGL" occurring

within a tax return must have a corresponding STCGL Record.
o Any LTCGL Reference number "LTCGL" occurring within a tax return
must have a corresponding LTCGL Record.
o If ST Property Desc 1 of Schedule D (SEQ 0020) equals "STCGL"
then SEQ 0030 – 0290 must be blank. If LT Property Desc 1 of
Schedule D (SEQ 0880) equals "LTCGL" then SEQ 0890 – 1155 must
be blank.
o If S-T Description of Property of Form 8865 (SEQ 2480) equals
"STCGL" then SEQ 2490 – 2710 must be blank. If L-T Description
of Property of Form 8865 (SEQ 2760) equals"LTCGL" then
SEQ 2770 – 3030 must be blank.
1063 o Summary Record – Number of STCGL Records (SEQ 0133) must equal
the number of STCGL Records computed by the IRS.
1064 o Summary Record – Number of LTCGL Records (SEQ 0135) must equal
the number of LTCGL Records computed by the IRS.
1065-1067 RESERVED
1068 o Form 1040/1040A/104EZ – If Nontaxable Combat Pay Election |

(SEQ 1185) is significant, it must equal total nontaxable combat
pay on Forms W-2. On Form W-2, nontaxable combat pay is the
amount in Employer’s Use Amount (SEQ 0246, 0256, 0259, 0262,
statement) when the corresponding Employer’s Use Code (SEQ 0242,
0252, 0257, 0260, statement) is “Q”.
1069 o RESERVED
1070 o Form 8885 - When only one Form 8885 is present, SSN of Recipient
(SEQ 0020) must equal the Primary SSN (SEQ 0010) or Secondary
SSN (SEQ 0030) of Form 1040.
o When two Forms 8885 are present, SSN of Recipient (SEQ 0020) of
the first Form 8885 must equal the Primary SSN (SEQ 0010) of
Form 1040 and SSN of Recipient (SEQ 0020) of the second Form
8885 must equal the secondary SSN (SEQ 0030) of Form 1040.
o When two Forms 8885 are present, SSN of Recipient (SEQ 0020) of
the first Form 8885 cannot equal SSN of Recipient (SEQ 0020) of |
the second Form 8885.
1071 o Form 1040 - If Form 8885 Block (SEQ 1208) is significant, then
Form 8885 must be attached and vice versa.
1072 o Form 8885 – On each Form 8885 at least one of the following
fields must equal “X”: SEQ 0035, 0045, 0055, 0065, 0075, 0085,
0095, 0105, 0115, 0125, 0135 or 0145.

ATTACHMENT 1
ERC DESCRIPTION
1073 o Form 8885 – Amount Paid for Health Insurance (SEQ 0190) must
contain a significant entry.
1074 o RESERVED
1075 o Form 8885 – Information provided to the IRS indicates filer |

is not eligible to claim the Health Coverage Tax Credit.
Eligibility is determined through either filer’s state workforce
agency (Department of Labor) or the Pension Benefit Guaranty
Corporation (PBGC). Only these organizations can determine
filer’s potential eligibility.
To determine eligibility, trade adjustment assistance (TAA) and

alternative trade adjustment recipients (ATAA) may call the DOL
at 1-877-US-2JOBS (TTY 1-877-889-5627). PBGC recipients should
call 1-800-400-7242.
1076 o Form 8885 – When any of the Month boxes (SEQ 0035, 0045, 0055,
0065, 0075, 0085, 0095, 0105, 0115, 0125, 0135, 0145)
or
Amount Paid for Health Insurance (SEQ 0190) is significant, |
then the PIN TYPE Code (SEQ 0008) of the Authentication Record
(if the Authentication Record is present) must be blank.
Note: This error will be set on the PIN TYPE Code.
1077-1079 RESERVED
Form 8859 must be attached.
1081-1084 RESERVED
1085 o Form 8889 - SSN of HSA account beneficiary (SEQ 0010) must equal |
Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040.
o When both spouses are filing Form 8889, the Form 8889 for the
primary taxpayer must precede the Form 8889 for the secondary
taxpayer.
1087 o Form 1040 - When F8889 Literal (SEQ 1142) equals “HSA” and |
F8889 Amount (SEQ 1143) is significant, then Form 8889 must be |
present. |
1088-1089 RESERVED
1090 o RESERVED
1091-1093 RESERVED

ATTACHMENT 1
ERC DESCRIPTION
1094 o Form 1040 - When Filing A Community Property State Return

(SEQ 1317) is significant, the Allocation Record must be
present and the Filing Status equals "3" (SEQ 0130), the State |
Abbreviation (SEQ 0087) must equal one of the following states:
AZ (Arizona), CA (California), ID (Idaho), LA (Louisiana),
NM (New Mexico), NV (Nevada), TX (Texas), WA (Washington) and
WI (Wisconsin) and vice versa.
1095 o Allocation Record - When the Allocation Record is present,

Total Income (SEQ 0250) must be significant and cannot be zero
filled or blank.
Exception: This check is bypassed when Combat Pay has been
excluded from Income.
1096 o Summary Record - Count of Allocation Record (SEQ 0105) must equal
the count of Allocation Record computed by the IRS.
1097-1099 RESERVED
1100-1104 RESERVED
1105 o Form 4562 – When only one Form 4562 is present, Sect 179 Summary
Form Indicator (SEQ 0008) must not equal “X”. When more than
one Form 4562 is present, Sect 179 Summary Form Indicator
(SEQ 0008) of the second and subsequent occurrences must not
equal “X”.
1106 o Form 4562 - When more than one Form 4562 is present and Sect 179
Summary Form Indicator (SEQ 0008) does not equal “X”, on any |
occurrence, only one occurrence of the form can contain entries |
in SEQs 0011 through 0094. In other words, if a Section 179
deduction is allocated entirely to one business or activity,
only one Form 4562 can contain Section 179 deduction entries. |
1107 o Form 4562 – When more than one Form 4562 is present and Sect 179
Summary Form Indicator (SEQ 0008) of the first occurrence equals
“X”, the following restrictions apply. Only the first
occurrence of the form can contain entries in SEQs 0008, 0011
through 0090, and 0094. The first occurrence cannot contain
entries in SEQs 0096 through 2420. Refer to Form 4562 Line 12
instructions.
1108 o RESERVED
1109 o Form 8888 – If the Three Account Indicator Box (SEQ 0300) is
checked then Routing Transit Numbers and Account Numbers must
be present for all three accounts, else reject return.
1110 o Form 8888 – Total amount to be Directly Deposited (SEQ 0190)

must equal the Refund (SEQ 1270) on the tax form. |
1111 o Tax Form – If Form 8888 Box (SEQ 1271) is checked then Form 8888 |
must be present and vice versa.

ATTACHMENT 1
ERC DESCRIPTION
1112 o Form 8888 – If the Two Account Indicator Box (SEQ 0200) is
checked then Routing Transit Numbers and Account Numbers must
only be present for first account and second account, else
reject return.
1113 o Form 8888 – First Account (SEQ 0010), Second Account (SEQ 0070)
and Third Account (SEQ 0130) or any combination of these three
lines must equal the Total amount to be Directly Deposited
(SEQ 0190).
1114 o Form 8888 - When any one of the following fields are
significant, they all must be significant: Amount to be |
Deposited in First Account (SEQ 0010); Routing Transit Number |
(SEQ 0020); Checking Account Indicator (SEQ 0030) or Savings
Account Indicator (SEQ 0040) and Depositor Account Number
(SEQ 0060). This is true for the second and third occurences as
well. All Direct Deposit Amounts (SEQ 0010, 0070 or 0130) must
be greater than zero.
1115 o Form 8888 - When Direct Deposit information is present, Routing

Transit Number (RTN) (SEQ 0020, 0080, 0140) must contain nine
numeric characters. The first two positions must be 01 through
12, or 21 through 32; The RTN must be present on the Financial
must process Electronic Funds Transfer (EFT). See Section 6 for
optional RTN validation.
1116 o Form 8888 - Depositor Account Number (SEQ 0060, 0120, 0180) must
be alphanumeric (i.e., only alpha characters, numeric characters
and hyphens) and must be left justified with trailing blanks if
less than 17 positions, and cannot equal all zeros.
1117 o Form 8888 - If Routing Transit Number (SEQ 0020, 0080 and/or
0140) or Depositor Account Number (SEQ 0060, 0120 and/or 0180)
is significant, then Checking Account Indicator (SEQ 0030, 0090
and/or 0150) or Savings Account Indicator (SEQ 0040, 0100 and/or
0160) must equal “X”. Both cannot equal “X”.
1118 o Form 8888 – Direct Deposit account lines (SEQs 0010-0060,

0070-0120, and 0130-0180) must be completed in order (first
account, second account, third account) without skipping lines.
1119 o Tax Form – When Direct Deposit information (SEQs 1272, 1274,
1276, 1278) is present, Form 8888 may not be present, and vice
versa.
1120 o Form 4684 – If more than one Form 4684 is present, only the
first occurrence of Form 4684 can contain entries in the
following fields: SEQ 0400, 0410, 0420, 0447, and 0451. |
1121 o RESERVED -|

ATTACHMENT 1
ERC DESCRIPTION
1122 o RESERVED -|
1123 o RESERVED -|
1124 o Form 1040 – If Domestic Production Activities Ded (SEQ 0710) is |

significant, then the amount must be equal to Domestic |
Production Activities Ded (SEQ 0530) of Form 8903. |
1125 o RESERVED -|
1126-1139 RESERVED
1140 o RESERVED
1141-1149 RESERVED
1150 o Authentication Record – An Authentication Record must be

present when the Practitioner PIN, Self-Select PIN by
Practitioner, Online Self-Select PIN or Regular Online
(Form 8453-OL) is used.
“P”, “S”, or “O”, the following fields must be significant:
Taxpayer Signature Date (SEQ 0070), Jurat/Disclosure Code
(SEQ 0075), and PIN Authorization Code (SEQ 0080).
1152-1154 RESERVED
1155 o Authentication Record – When the Primary Taxpayer Signature

(SEQ 1321) or Spouse Signature (SEQ 1324) on the Tax Return is
significant, the PIN TYPE Code (SEQ 0008) on the Authentication
Record must equal “P”, “S”, or “O”. |
1156 o Tax Form - If the Primary Taxpayer Signature (SEQ 1321) or the
Spouse Signature (SEQ 1324) is significant, then it must be |
numeric and not all zeros, and the Authentication Record must be
present.
1157 o RESERVED
1158-1169 RESERVED
1170 o Form 3800 – When NMC Pass-Through EIN (SEQ 0535) is not
significant and Current Year New Markets Credit (SEQ 0540) is
1171 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
1172 o Form 3800 – When EPCCC Pass-Through EIN (SEQ 0555) is not
significant and Credit for Employer-Provided Child Care
Facilities (SEQ 0560) is significant, Form 8882 must be
present.
1173 o Form 3800 – If Current Year Biodiesel Fuels Credit (SEQ 0580)
is significant, then Form 8864 must be present.
1174 o RESERVED
1175 o RESERVED
1176-1189 RESERVED
1190 o Form 8834 – Vehicle 1 Credit (SEQ 0060), Vehicle 2 Credit

(SEQ 0110), and Vehicle 3 Credit (SEQ 0160) may not exceed $1000 |
for each entry. |
1191-1199 RESERVED
1200 o Form 8891 - Registered Retirement Savings Plan Box (SEQ 0110)
and Registered Retirement Income Fund Box (SEQ 0120) cannot
both equal “X”, and cannot both equal blank.
1201 o Form 8891 - Beneficiary Plan Status Box (SEQ 0130) and
Annuitant Plan Status Box (SEQ 0140) cannot both equal “X”,
and cannot both equal blank.
1202 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals “X”,
Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150), and
Previous U.S. Tax Deferral Elect “No” Box (SEQ 0160), and
U.S. Tax Deferral New Elect Box (SEQ 0180) cannot equal “X”,
and First Year U.S. Tax Deferral Elect (SEQ 0170) cannot be
significant.
1203 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals
blank, Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150)
and Previous U.S. Tax Deferral Elect “No” Box (SEQ 0160)
cannot both equal “X”, and cannot both equal blank.
1204 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals
blank, and if Previous U.S. Tax Deferral Elect “Yes” Box
(SEQ 0150) equals “X”, First Year U.S. Tax Deferral Elect
(SEQ 0170) must be significant, and U.S. Tax Deferral New Elect
Box (SEQ 0180) cannot equal “X”.

ATTACHMENT 1
ERC DESCRIPTION
1205 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140),

or Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150),
or U.S. Tax Deferral New Elect Box (SEQ 0180)
equals “X”, then Current Year Plan Contributions (SEQ 0220), |
Current Year Undistributed Interest (SEQ 0230),
Current Year Undistributed Ordinary Dividends (SEQ 0240),
Current Year Undistributed Qualified Dividends (SEQ 0250),
Current Year Undistributed Capital Gains (SEQ 0260),
Current Year Undistrib Other Income Total Amount (SEQ 0280)
cannot be significant, and Current Year Undistrib Other Income
List Statement (SEQ 0270) cannot be significant, and cannot
equal “STMbnn”.
1206-1214 RESERVED
1215 o RESERVED -|
1216 o RESERVED -|
1217 o RESERVED -|
1218 o RESERVED -|
1219 o RESERVED -|
1220 o RESERVED
1221 o Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the first
Form 8915 must be significant and equal to Primary SSN
(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A.
1222 o Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the second
Form 8915 must be significant and equal to Secondary SSN
(SEQ 0030) of Form 1040/1040A and must not be equal to SSN of
Qualified Taxpayer (SEQ 0020) on the first Form 8915. When
both spouses are filing Form 8915, Form 8915 for the primary
taxpayer must precede Form 8915 for the secondary taxpayer.
1223-1229 RESERVED
1231 o Form 8919 – Wage Recipient Name (SEQ 0010) and Wage Recipient |
SSN (SEQ 0020) must be significant. |
1232 o Form 8919 – Wage Recipient SSN (SEQ 0020) on the first |
Form 8919 must equal Primary SSN (SEQ 0010) or Secondary SSN |
(SEQ 0030) of Form 1040. |

ATTACHMENT 1
ERC DESCRIPTION
1233 o Form 8919 – Wage Recipient SSN (SEQ 0020) on the second |
Form 8919 must equal Secondary SSN (SEQ 0030) of Form 1040 |
and must not be equal to Wage Recipient SSN (SEQ 0020) on the |
first Form 8919. When both spouses are filing Form 8919, the |
Form 8919 for the primary taxpayer must precede the Form 8919 |
for the secondary taxpayer. |
1234-1239 RESERVED
1240 o Tax Form – Bona fide residents of Puerto Rico with income |
excluded under Internal Revenue Code Section 933 should file |
Form 1040-PR or Form 1040-SS to claim Additional Child Tax |
Credit. |
1241 o Form 1040-SS (PR) – Bona fide residents of Puerto Rico must have |
at least three or more Qualifying Children to be eligible to |
claim the Additional Child Tax Credit. |
1242-1245 RESERVED
1246 o Form 1040-SS (PR) – Only the following can be present: |

Form 1040-SS (PR) Pages 1 and 2, 499R-2/W-2PR Record, Form W-2, |
Form 8888, Authentication Record, Statement Record, and Preparer |
Note Record. State Record cannot be present. |
1247 o Form 1040-SS (PR) – Qualifying Child entries for Additional |

Child Tax Credit must start on Line 1 of the Qualifying Child |
information. No lines may be skipped when completing the |
Qualifying Child information. |
1248 o Form 1040-SS (PR) – If any field of the following “Qualifying |

Child” group is significant, then all fields in that group must |
be significant: Qualifying Child First Name, Qualifying Child |
Last Name, Qualifying Child Name Control, Qualifying Child SSN, |
and Relationship. (See Part II Record Layouts for Sequence |
Numbers.) |
o Qualifying Child Name Control (SEQ +0172, 0182, 0192, 0202) |

must be in the correct format. (See Section 7.01 for Name |
Control format.) |
1249 o Form 1040-SS (PR) – Qualifying Child First Name (SEQ *0170, |
0180, 0190, 0200) and Qualifying Child Last Name (SEQ +0171, |
0181, 0192, 0201) must contain only alpha characters and spaces. |
|
NOTE: A space cannot be in the first position of either |
Qualifying Child First Name or Qualifying Child Last Name. |
1250 o Form 1040-SS (PR) – When Qualifying Child SSN (SEQ +0175, 0185, |
0195, 0205) is significant, it must be within the valid ranges |
of SSN/ITIN/ATINs and cannot equal Primary SSN (SEQ 0010) or |
Secondary SSN (SEQ 0030), or another Qualifying Child’s SSN. |
|
It must equal all numeric characters and cannot equal all zeroes |
or all nines. Refer to Attachment 9 for valid ranges of Social |
Security/Taxpayer Identification Numbers. |

ATTACHMENT 1
ERC DESCRIPTION
1251 o Form 1040-SS (PR) – Relationship (SEQ +0177, 0187, 0197, 0207) |
of Qualifying Child for Additional Child Tax Credit must only |
equal “CHILD”, “FOSTERCHILD”, “GRANDCHILD”, “BROTHER”, “SISTER”, |
“NEPHEW”, “NIECE”, “SON”, “DAUGHTER”, “NINO”, “NINA”, |
“HIJObDEbCRIANZA”, “HIJAbDEbCRIANZA”, “NIETO”, “NIETA”, |
“HERMANO”, “HERMANA”, “SOBRINO”, “SOBRINA”, “HIJO”, or “HIJA”, |
and the Qualifying Child’s age must be under 17. |
1252 o Form 1040-SS (PR) – At least one 499R-2/W-2PR Record or Form W-2 |
must be present. |
1253 o Form 1040-SS (PR) – SS/Medicare Taxes Withheld (SEQ 1620) must be |
significant, and the amount must equal the total of 499R-2/W-2PR |
Record Social Security Tax Withheld (SEQ 0370), and Medicare Tax |
Withheld (SEQ 0390), and Form W-2 Social Security Tax (SEQ 0150) |
and Medicare Tax Withheld (SEQ 0170). |
1254 o Form 1040-SS (PR) – Additional Child Tax Credit (SEQ 1192) of |
Page 1 must be significant, and must equal Add Child Tax Credit |
(SEQ 1630) of Page 2, and vice versa. |
o Additional Child Tax Credit (SEQ 1192) must be significant, and |

must equal Total Payments (SEQ 1250), and vice versa. |
o Additional Child Tax Credit (SEQ 1192) must be significant, and |

must equal Overpaid (SEQ 1260), and vice versa. |
o Additional Child Tax Credit (SEQ 1192) of Page 1 must be |

significant, and must equal the sum of Refund (SEQ 1270) and |
Applied to ES Tax (SEQ 1280), and vice versa. |
1255 o Form 1040-SS (PR) – Employer EIN (SEQ 0200) must be numeric, the |
first two digits of Employer EIN (SEQ 0200) must equal a valid |
District Office Code, Employer Name Control (SEQ 0210) must be |
significant, and 499R-2/W-2PR Indicator (SEQ 0430) must equal “N” |
|
or “S”. Refer to Attachment 7 for District Office Codes. See |
Section 7.05 for Business Name Control format. |
Note: The value “N” (Non-Standard) indicates that the |
Form 499R-2/W-2PR was altered, hand-written, or typed, or that |
a cumulative earnings statement or a substitute Form 499R-2/W-2PR |
was used. The value “S” (Standard) identifies a Form 499R-2/W-2PR |
that is a computer-produced print, a Hacienda form, or a Hacienda- |
approved facsimile. |
1256 o 499R-2/W-2PR Record – The following fields must be significant: |

Employer Name (SEQ 0080), Employer Address (SEQ 0100), |
Employee Name (SEQ 0020), Employee Address (SEQ 0030), |
Employee City (SEQ 0050), Employee State (SEQ 0060), and |
Employee Zip Code (SEQ 0070). |
1257 o 499R-2/W-2PR Record – Employee SSN (SEQ 0190) must equal Primary |
SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040-SS (PR). |
1258-1260 RESERVED

ATTACHMENT 1
ERC DESCRIPTION
1261 o Summary Record – Number of 499R-2/W-2PR Records must equal the |

number of 499R-2/W-2PR Records computed by the IRS. |
1262 o Authentication Record – For each Form 1040-SS (PR) present, when |
PIN Type Code of Authentication Record (SEQ 0008) equals “S” |
or “O”, then the following fields on the Authentication Record |
must be present: |
|
Primary Date of Birth (SEQ 0010), |
Primary Prior Year PIN (SEQ 0025), and |
Primary Taxpayer Signature (SEQ 0035). |
1263 o Authentication Record – For each Form 1040-SS (PR) present, |

when PIN Type Code of Authentication Record (SEQ 0008) equals |
“S” or “O”, and Filing Status (SEQ 0130) of Form 1040-SS (PR) is |
“2”, then the following fields on the Authentication Record must |
|
be present: |
Spouse Date of Birth (SEQ 0040), |
Spouse Prior Year PIN (SEQ 0055), and |
Spouse Signature (SEQ 0065). |
PIN Type Code of Authentication Record (SEQ 0008) equals “S” or |
“O”, then the Primary Prior Year PIN (SEQ 0025) on the |
Authentication Record must match the Primary Prior Year PIN on |
the IRS Master File. |
PIN Type Code of Authentication Record (SEQ 0008) equals “S” |
or “O”, and Filing Status of Form 1040-SS (PR) is “2”, then the |
Spouse Prior Year PIN (SEQ 0055) on the Authentication Record |
must match the Spouse Prior Year PIN on the IRS Master File. |
1266-1270 RESERVED
1271 o Form 8910 – When Add Columns (a) through (c) on Line 11
(SEQ 0350) and Regular Tax Before Credits (SEQ 0360) are both
positive, Form 6251 must be present.
1272-1290 RESERVED
1291 o Form 9465 – If Address Ind (SEQ 0095) equals “3” (indicating a
foreign country), then the following fields must be present:
(SEQ 0086); and the following fields cannot be present: Street
Address (SEQ 0050), City (SEQ 0070), State Abbreviation
(SEQ 0080), and Zip Code (SEQ 0090).
1292 o Form 9465 – Foreign Street Address (SEQ 0082) is alphanumeric

and cannot have leading or consecutive embedded spaces. The
only special characters permitted are space, hyphen (-), and
slash (/).

ATTACHMENT 1
ERC DESCRIPTION
1293 o Form 9465 – Foreign City, State or Province, Postal Code

(SEQ 0084) is alphanumeric and cannot have leading or
consecutive embedded space. The left-most position must
contain an alpha or numeric character. The only special
characters permitted are space, hyphen (-), and slash (/).
1294 o Form 9465 – Foreign Country (SEQ 0086) must be left justified
and must contain a minimum of three alpha characters. This
field cannot contain consecutive embedded spaces and must
contain only alpha characters and spaces. Do not abbreviate
the country name.
1295-1299 RESERVED
1300 o RESERVED
1301 o RESERVED
1302 o RESERVED
1303 o Form 8862 – If Number of Days Child 1/Child 2 Lived in U.S.

(SEQ 0062/0072) is less than 184, then Child 1/Child 2 Date
of Birth (SEQ 0082/0092) or Child 1/Child 2 Date of Death
(SEQ 0084/0094) must be present.
1304 o RESERVED
1305 o Form 8862 – If Person Lived w/Child – Yes (SEQ 0290) equal
“X”, then one of the following must be present;
o Other Person Name -1 Child 1 (SEQ 0310) and Other Person

Relationship -1 Child 1 (SEQ 0320).
o If Child 2 is present, then the following must be present;

Other Person Name -1 Child 2 (SEQ 0380) and Other Person
Relationship -1 Child 2 (SEQ 0390).
1306-1324 RESERVED
1325 o Authentication Record – For each online Form 1040-SS (PR) |

present, when PIN Type Code (SEQ 0008) of Authentication Record |
is “F” (Form 8453-OL required), the following fields on the |
Authentication Record must be present: Primary Date of Birth |
(SEQ 0010), the Taxpayer Signature Date (SEQ 0070) and |
Jurat/Disclosure Code (SEQ 0075) must be “B”. |

ATTACHMENT 1
ERC DESCRIPTION
1326 o Authentication Record – For each online Form 1040-SS (PR) |

present, when PIN Type Code (SEQ 0008) of Authentication |
Record is “F” (Form 8453-OL required), if Filing Status |
(SEQ 0130) of the Tax Form equals “2” (Married Filing Jointly), |
then the following fields must be present on the Authentication |
Record: Spouse Date of Birth (SEQ 0040), Taxpayer Signature |
Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be |
“B”. |
1327 o Authentication Record – For each Form 1040-SS (PR) present,when |

PIN Type Code (SEQ 0008) equals “P”, “S”, or “O”, then Primary |
Taxpayer Signature (SEQ 1321) on the Tax Return must be five |
digits and cannot be all zeros; |
and |
the Primary Taxpayer Signature (SEQ 1321) on the Tax Return |
must match the Primary Taxpayer Signature (SEQ 0035) on the |
Authentication Record. |
the PIN Type Code (SEQ 0008) equals “P”, “S”, or “O” and the |
Filing Status (SEQ 0130) is “2” (Married Filing Jointly), |
then Spouse Signature (SEQ 1324) on the Tax Return must be five |
digits and cannot be all zeros; |
and |
the Spouse Signature (SEQ 1324) on the Tax Return must match |
the Spouse Signature (SEQ 0065) on the Authentication Record. |
1329 o Authentication Record – For each Form 1040-SS (PR), when the PIN |
Type Code (SEQ 0008) equals “P”, “S”, or “O” and the Filing |
Status (SEQ 0130) is “2” (Married Filing Jointly), then the |
Primary Taxpayer Signature (SEQ 0035) and Spouse Signature |
(SEQ 0065) on the Authentication Record must be present. |
Type Code (SEQ 0008) equals “P”, the following field must be |
present; Primary Taxpayer Signature (SEQ 0035). |
Type Code (SEQ 0008) equals “P” and Filing Status (SEQ 0130) is |
“2” (Married Filing Jointly), then the following field must be |
present; Spouse Signature (SEQ 0065). |
Type Code (SEQ 0008) equals “P”, then the following must not be |
present; Primary Prior Year PIN (SEQ 0025) and Spouse Prior Year |
PIN (SEQ 0055). |
1333-1399 RESERVED
1400 o Form 4136 - When Nontaxable Use of Gasoline Credit Amount |

(SEQ 0070) is greater than zero, at least one of the following
must be significant: SEQ 0010 or 0020 or 0040.
Publication 1346 August 30, 2006 Part I Page 372

ATTACHMENT 1
ERC DESCRIPTION
1401 o Form 4136 - When Exported Nontaxable Use of Gasoline Cr. Amount |
(SEQ 0090) is greater than zero, then Exported Nontaxable Use of
Gasoline Gallons (SEQ 0080) must be significant.
1402 o Form 4136 - When Nontaxable Use of Commercial Aviation Gas Tax |
Credit Amt (SEQ 0180) is greater than zero, then Commercial
Aviation Gasoline Gallons (SEQ 0170) must be significant.
1403 o Form 4136 - When Nontaxable Use of Aviation Gas Tax Credit |
Amount (SEQ 0230) is greater than zero, then Nontaxable Use
Aviation Gasoline Gallons (SEQ 0200) must be significant.
1404 o Form 4136 - When Exported Nontaxable Use of Aviation Cr. Amount |
(SEQ 0237) is greater than zero, then Exported Nontaxable Use of
Aviation Gallons (SEQ 0233) must be significant.
1405 o Form 4136 - When Diesel Fuel for Farming Purposes Cr. Amount |
(SEQ 0307) is greater than zero, then Nontaxable Use of Diesel
Fuel Gallons (SEQ 0270) or Diesel Fuel for Farming Purposes
Gallons (SEQ 0303) must be significant.
1406 o Form 4136 - When Nontaxable Diesel Fuel Train Use Credit Amount |
(SEQ 0320) is greater than zero, then Diesel Fuel Train Use
1407 o Form 4136 - When Diesel Fuel Certain Intercity and Local Bus Use |
Credit Amount (SEQ 0340) is greater than zero, then Diesel Fuel
Certain Intercity and Local Bus Use Gallons (SEQ 0330) must be
significant.
1408 o Form 4136 - When Diesel Fuel Exported Cr. Amount (SEQ 0347) is |
greater than zero, then Diesel Fuel Exported Gallons (SEQ 0343)
1409 o Form 4136 - When Kerosene use Farm Cr. Amount (SEQ 0407) is |
greater than zero, then Nontaxable Use of Kerosene Gallons
(SEQ 0380) or Nontaxable use of Kerosene for Farming Purposes
1410 o Form 4136 - When Kerosene Use in Buses Cr. Amount (SEQ 0416) is |
greater than zero, then Kerosene Use in Buses Gallons (SEQ 0409)
1411 o Form 4136 - When Nontaxable Use of Kerosene Exported Cr. Amount
(SEQ 0420) is greater than zero, then Nontaxable Use of Kerosene
Exported Gallons (SEQ 0418) must be significant.
1412 o Form 4136 - When Commercial Aviation Kerosene Cr. Amount 1

(SEQ 0555) is greater than zero, then Commercial Aviation |
Kerosene Gallons 1 (SEQ 0550) must be significant. |
1413 o Form 4136 - When Commercial Aviation Kerosene Cr. Amount 2

(SEQ 0565) is greater than zero, then Commercial Aviation |
Kerosene Gallons 2 (SEQ 0560) must be significant. |
1414 o Form 4136 - When Use of Undyed Diesel by State or Local Gov Cr.
Amount (SEQ 0625) is greater than zero, then Use of Undyed
Diesel by State or Local Gov Gallons (SEQ 0620) must be
significant.

ATTACHMENT 1
ERC DESCRIPTION
1415 o Form 4136 - When Use Undyed Diesel Intercity Buses Amount
(SEQ 0640) is greater than zero, then Use Undyded Diesel
Intercity Buses Gallons (SEQ 0635) must be significant.
1416 o Form 4136 - When Sales by Vendors of Undyed Kerosene Credit

Amount (SEQ 0680) is greater than zero, then at least one of the
following must be significant: SEQ 0660 or 0670.
1417 o Form 4136 - When Undyed Kerosene Use in Certain Buses Amount
(SEQ 0695) is greater than zero, then Undyed Kerosene Use in
Certain Buses Gallons (SEQ 0685) must be significant.
1418 o Form 4136 - When Used in Commercial Aviation Amount Type 1

(SEQ 0725) is greater than zero, then Used in Commercial
Aviation Gallons Type 1 (SEQ 0715) must be significant.
1419 o Form 4136 - When Other Use in Commercial Aviation Cr. Amount
Type 2 (SEQ 0750) is greater than zero, then Other Use in
Commercial Aviation Credit Gallons Type 2 (SEQ 0745) must be
significant.
1420 o Form 4136 - When Nonexempt Use Cr. Amount (SEQ 0757) is greater
than zero, then Nonexempt Use Gallons (0755) must be
significant.
1421 o Form 4136 - When Other Nontaxable Use Cr. Amount 1 (SEQ 0764) is
greater than zero, then Other Nontaxable Use Gallons 1
1422 o Form 4136 - When Other Than Taxable Use Amount 2 (SEQ 0775)
is greater than zero, then Other Than Taxable Use Gallons 2
1423 o RESERVED
1424 o RESERVED -|
1425 o Form 4136 – When Noncomm Aviation Kerosene Cr. Amount 2

(SEQ 0825) is greater than zero, Noncomm Aviation Kerosene
Gallons 2 (SEQ 0815) must be significant.
1426 o RESERVED -|
1427 o RESERVED -|
1428 o RESERVED -|
1429 o Form 4136 - When Alcohol Mixtures Ethanol Amount (SEQ 0970) is
greater than zero, then Alcohol Mixture Ethanol Gallons
1430 o Form 4136 - When Alcohol Mixtures Other Than Ethanol Amount
(SEQ 0990) is greater than zero, then Alcohol Mixtures Other
Than Ethanol Gallons (SEQ 0980) must be significant.

ATTACHMENT 1
ERC DESCRIPTION
1431 o Form 4136 - When Biodiesel Mix Amount (SEQ 3030) is greater than
zero, then Biodiesel Mix Gallons (SEQ 3020) must be significant.
1432 o Form 4136 - When Agri-biodiesel Mix Amount (SEQ 3050) is greater
than zero, then Agri-biodiesel Mix Gallons (SEQ 3040) must be
significant.
1433 o Form 4136 - When Renewable Diesel Mix Cr. Amount (SEQ 3070)
is greater than zero, then Renewable Diesel Mix Gallons
1434 o Form 4136 - When LPG Cr. Amount (SEQ 3220) is greater than zero,
then LPG Gallons (SEQ 3210) must be significant.
1435 o Form 4136 - When P Series Fuels Cr. Amount (SEQ 3280) is greater
than zero, then P Series Fuels Gallons (SEQ 3260) must be
significant.
1436 o Form 4136 - When Compressed Natural Gas Cr. Amount (SEQ 3340) is
greater than zero, then Compressed Natural Gas Gallons
1437 o Form 4136 - When Liquefied Hydrogen Cr. Amount (SEQ 3400) is
greater than zero, then Liquefied Hydrogen Gallons (SEQ 3380)
1438 o Form 4136 - When Liquid Fuel from Coal Cr. Amount (SEQ 3460) is
greater than zero, then Liquid Fuel from Coal Gallons
1439 o Form 4136 - When Liquid Hydrocarbons Cr. Amount (SEQ 3520) is
greater than zero, then Liquid Hydrocarbons Gallons (SEQ 3500)
1440 o Form 4136 - When Liquefied Natural Gas Cr. Amount (SEQ 3580) is
greater than zero, then Liquefied Natural Gas Gallons
1441 o Form 4136 - When LPG Credit Cr. Amount (SEQ 3640) is greater
than zero, then LPG Gallons (SEQ 3620) must be significant.
1442 o Form 4136 - When P Series Fuels Cr. Amount (SEQ 3680) is greater
than zero, then P Series Fuels Gallons (SEQ 3660)
1443 o Form 4136 - When Compressed Natural Gas Cr. Amount (SEQ 3720)
is greater than zero, then Compressed Natural Gas Gallons
1444 o Form 4136 - When Liquefied Hydrogen Cr. Amount (SEQ 3760) is
greater than zero, then Liquefied Hydrogen Gallons (SEQ 3740)
1445 o Form 4136 - When Liquid Fuel from Coal Cr. Amount (SEQ 3800)
is greater than zero, then Liquid Fuel from Coal Gallons

ATTACHMENT 1
ERC DESCRIPTION
1446 o Form 4136 - When Liquid Hydrocarbons Cr. Amount (SEQ 3840) is
greater than zero, then Liquid Hydrocarbons Gallons (SEQ 3820)
1447 o Form 4136 - When Liquefied Natural Gas Cr. Amount (SEQ 3880) is
greater than zero, then Liquefied Natural Gas Gallons (SEQ 3860)
1448 o Form 4136 - When Diesel Fuel for State or Local Government Cr.
Amount (SEQ 3940) is greater than zero, then Diesel Fuel for
State or Local Government Gallons (SEQ 3920) must be
significant.
1449 o Form 4136 - When Kerosene Fuel Sold for State or Local
Government Cr. Amount (SEQ 3980) is greater than zero, then
Kerosene Fuel Sold for State or Local Government Gallons
1450 o Form 4136 - When Kerosene Use in Aviation for State or Local
Government Cr. Amount (SEQ 4020) is greater than zero, then
Kerosene Use in Aviation for State or Local Government Gallons
1451 o RESERVED
1452 o RESERVED
1453 o Form 4136 - When Diesel-Water Fuel Emulsion Nontaxable Cr.

Amount (SEQ 4160) is greater than zero, then Diesel-Water Fuel
Emulsion Nontaxable Gallons (SEQ 4140) must be significant.
1454 o Form 4136 - When Diesel-Water Exported Cr. Amount (SEQ 4200)
is greater than zero, then Diesel-Water Fuel Exported Gallons
1455 o Form 4136 - When Diesel-Water Fuel Emulsion Blending Cr. Amount
(SEQ 4260) is greater than zero, then Diesel-Water Fuel
Emulsion Blending Gallons (SEQ 4240) must be significant.
1456 o Form 4136 - When Exported Dyed Diesel Fuel Cr. Amount
(SEQ 4300) is greater than zero, then Exported Dyed Fuel
1457 o Form 4136 - When Exported Dyed Kerosene Cr. Amount (SEQ 4340)
is greater than zero, then Exported Dyed Kerosene Gallons
1458-1464 RESERVED
1465 o Form 4136 – When Evidenece of Dyed Diesel Fuel Exception Box |
(SEQ 0250) equals “X”, Evidence of Dyed Diesel Fuel Explanation
(SEQ 0240) must equal “STMbnn”, and vice versa.
1466 o Form 4136 – When Evidence of Dyed Kerosene Box (SEQ 0360)
equals “X”, Evidence of Dyed Kerosene Explanation (SEQ 0350)
must equal “STMbnn”, and vice versa.

ATTACHMENT 1
ERC DESCRIPTION
1467 o Form 4136 - When Evidence of Dyed Diesel Fuel Exception Box
(SEQ 0615) equals “X”, Evidence of Dyed Diesel Fuel Explanation
1468 o Form 4136 - When Evidence of Dyed Kerosene Exception Box

(SEQ 0655) equals “X”, Evidence of Dyed Kerosene Explanation
1469 o RESERVED
1470 o Form 4136 – When Form 4136 is present, the following “credit |
amount” fields cannot be negative, and their sum must equal
Total Income Tax Credit Amount (SEQ 4360): Nontaxable Use of
Gasoline Credit Amount (SEQ 0070), Exported Nontaxable Use of
Gasoline Cr. Amount (SEQ 0090), Nontaxable Use of Commercial
Aviation Gas Cr Amt (SEQ 0180), Nontaxable Use of Aviation Gas
Tax Credit Amt (SEQ 0230), Exported Nontaxable Use of Aviation
Cr. Amount (SEQ 0237), Diesel Fuel for Farming Purposes Cr.
Amount (SEQ 0307), Nontaxable Diesel Fuel Train Use Credit Amt
(SEQ 0320), Diesel Fuel Certain Intercity & Bus Use Credit Amt
(SEQ 0340), Diesel Fuel Exported Cr. Amount (SEQ 0347),
Kerosene Use Farm (SEQ 0407), Kerosene Use in Buses Cr.
Amount (SEQ 0416), Nontaxable Use of Kerosene Exported Cr
Amt (SEQ 0420), Nontaxable Kerosene Aviation Rate 1 (SEQ 0435), |
Nontaxable Kerosene Aviation Rate 2 (SEQ 0450), Commercial |
Aviation Kerosene Amount 1 (SEQ 0555), Commercial Aviation |
Kerosene Amount 2 (SEQ 0565), Use of Nontaxable Aviation |
Kerosene Amt Type 1 (SEQ 0580), Use of Nontaxable Aviation |
Kerosene Amt Type 2 (SEQ 0595), Use of Undyed Diesel by State or
Local Cr Amount (SEQ 0625), Use Undyed Diesel Intercity Buses
Amount (SEQ 0640), Sales by Vendors of Undyed Kerosene Credit
Amount (SEQ 0680), Undyed Kerosene Use in Certain Buses Amount
(SEQ 0695), Use in Commercial Aviation Amount Type 1 (SEQ 0725),
Other Use in Commercial Aviation Cr. Amount Type 2 (SEQ 0750),
Nonexempt use Credit Amount (SEQ 0757), Other Nontaxable Use Cr.
Amount 1 (SEQ 0764), Other Nontaxable Use Cr. Amount (SEQ 0775),
and Alcohol Mixtures Ethanol Cr. Amount (SEQ 0970), Alcohol |
Mixtures Other Than Ethanol Cr. Amount (SEQ 0990), Biodiesel Mix
Amount (SEQ 3030) Agri-Biodiesel Mix Amount (SEQ 3050),
Renewable Diesel Mix Cr. Amount (SEQ 3070), LPG Cr. Amount
(SEQ 3220), P Series Fuels Cr. Amount (SEQ 3280), Compressed
Natural Gas Cr. Amount (SEQ 3340), Liquefied Hydrogen Cr. Amount
(SEQ 3400), Liquid Fuel from Coal Cr. Amount (SEQ 3460), Liquid
Hydrocarbons Cr. Amount (SEQ 3520), Liquefied Natural Gas Cr.
Amounts (SEQ 3580), LPG Cr. Amount (SEQ 3640), P Series Fuel Cr.
Amount (SEQ 3680), Compressed Natural Gas Cr. Amount (SEQ 3720),
Liquefied Hydrogen Cr. Amount (SEQ 3760), Liquid Fuel from Coal
Cr. Amount (SEQ 3800), Liquid Hydrocarbons Cr. Amount (SEQ
3840), Liquefied Natural Gas Cr. Amount (SEQ 3880), Diesel Fuel
for State or Local Government Cr. Amount (SEQ 3940), Kerosene
Fuel Sold for State or Local Government Cr. Amount (SEQ 3980),
Kerosene Use in Aviation for State or Local Government Cr.
Amount (SEQ 4020), Diesel–Water Fuel Emulsion Nontaxable Cr.
Amount (SEQ 4160), Diesel-Water Exported Cr. Amount (SEQ 4200),
Diesel-Water Fuel Emulsion Blending Cr. Amount (SEQ 4260),
Exported Dyed Diesel Fuel Cr. Amount (SEQ 4300), Exported Dyed
Kerosene Cr. Amount (SEQ 4340).

ATTACHMENT 1
ERC DESCRIPTION
1471 o RESERVED -|
1472 o RESERVED -|
1473 o Form 4136 - When Nontaxable Use of Gasoline Gallons (SEQ 0040)
is positive, Nontaxable Use of Gasoline Type (SEQ 0030) must be
significant.
1474 o Form 4136 - When Nontaxable Use of Aviation Gasoline Gallons

(SEQ 0200) is positive, Nontaxable Use of Aviation Gasoline Type
1475 o Form 4136 - When Nontaxable Use of Diesel Fuel Gallons

(SEQ 0270) is positive, Nontaxable Use of Diesel Fuel Type
1476 o Form 4136 - When Nontaxable Use of Kerosene Gallons (SEQ 0380)
is positive, Nontaxable Use of Kerosene Type (SEQ 0370) must be
significant.
1477 o Form 4136 - When Other Nontaxable Use Gallons 1 (SEQ 0760) is
positive, Other Nontaxable Use Type 1 (SEQ 0759) must be
significant.
1478 o Form 4136 - When Other Nontaxable Use Gallons 2 (SEQ 0770) is
positive, Other Nontaxable Use Type 2 (SEQ 0768) must be
significant.
1479 o RESERVED -|
1480 o Form 4136 - When LPG Gallons (SEQ 3210) is positive, then LPG
Use Type (SEQ 3200) must be significant.
1481 o Form 4136 - When P Series Fuels Gallons (SEQ 3260) is positive,
then P Series Fuels Use Type (SEQ 3240) must be significant.
1482 o Form 4136 - When Compressed Natural Gas Gallons (SEQ 3320) is
positive, then Compressed Natural Gas Use Type (SEQ 3300) must
be significant.
1483 o Form 4136 - When Liquefied Hydrogen Gallons (SEQ 3380) is

positive, then Liquefied Hydrogen Use Type (SEQ 3360) must be
significant.
1484 o Form 4136 - When Liquid Fuel from Coal Gallons (SEQ 3440) is
positive, then Liquid Fuel from Coal Use Type (SEQ 3420) must be
significant.

ATTACHMENT 1
ERC DESCRIPTION
1485 o Form 4136 - When Liquid Hydrocarbons Gallons (SEQ 3500) is

positive, then Liquid Hydrocarbons Use Type (SEQ 3480) must be
significant.
1486 o Form 4136 - When Liquefied Natural Gas Gallons (SEQ 3560) is
positive, then Liquefied Natural Gas Use Type (SEQ 3540) must be
significant.
1487-1488 RESERVED
1489 o Form 4136 - When Diesel-Water Fuel Emulsion Nontaxable Gallons

(SEQ 4140) is positive, then Diesel-Water Fuel Emulsion
Nontaxable Use Type (SEQ 4120) must be significant.
1490 o Form 4136 - When either Use of Undyed Diesel by State or Local
Gov Credit Amount (SEQ 0625) or Use Undyed Diesel Intercity
Buses Credit Amount (SEQ 0640) is positive, Undyed Diesel Fuel
Registration No. (SEQ 0608) must be significant.
1491 o Form 4136 - When either Sales by Vendors of Undyed Kerosene

Credit Amount (SEQ 0680) or Undyed Kerosene Use in Certain
Buses Credit Amount (SEQ 0695) is positive, Undyed Kerosene
1492 o Form 4136 - When either Use in Commercial Aviation Cr. Amount
Type 1 (SEQ 0725), Other Use in Commercial Aviation Cr. Amount
Type 2 (SEQ 0750), Nonexempt Use Cr. Amount (SEQ 0757), Other
Nontaxable Use Cr. Amount 1 (SEQ 0764) or Other Nontaxable Use
Amount 2 (SEQ 0775) is positive, Sales by Vendors of Kerosene
for use of Aviation Registration No. (SEQ 0705) must be
significant.
1493 o Form 4136 - When Nontaxable Aviation Kerosene Amt Type 1 |

(SEQ 0580) is greater than zero, then Nontaxable Aviation |
Kerosene Gal Type 1 (SEQ 0575) must be significant. |
1494 o Form 4136 - When Nontaxable Aviation Kerosene Amt Type 2 |

(SEQ 0595) is greater than zero, then Nontaxable Aviation |
Kerosene Gal Type 2 (SEQ 0590) must be significant. |
1495 o Form 4136 - When either Alcohol Mixtures Ethanol Amount

(SEQ 0970) or Alcohol Mixtures Other Than Ethanol Amount
(SEQ 0990) is positive, Alcohol Fuel Mixture Registration No.
1496 o Form 4136 - When either Biodiesel Mix Cr. Amount (SEQ 3030),
Agri-Biodiesel Mix Cr. Amount (SEQ 3050) or Renewable Diesel
Mix Cr. Amount (SEQ 3070) is positive, Biodiesel Mixture

ATTACHMENT 1
ERC DESCRIPTION
1497 o Form 4136 - When either LPG Cr. Amount (SEQ 3640), P Series
Fuel Cr. Amount (SEQ 3680), Compressed Natural Gas Cr. Amount
(SEQ 3720), Liquefied Hydrogen Cr. Amount (SEQ 3760), Liquid
Fuel from Coal Cr. Amount (SEQ 3800), Liquid Hydrocarbons Cr.
Amount (SEQ 3840) or Liquefied Natural Gas Cr. Amounts
(SEQ 3880) is positive, Alternative Fuel Cr. After
Sept. 30, 2006 Registration No. (SEQ 3600) must be significant.
1498 o Form 4136 - When either Diesel Fuel for State or Local
Government Cr. Amount (SEQ 3940), Kerosene Fuel Sold for State
or Local Government Cr. Amount (SEQ 3980) or Kerosene Use in
Aviation for State or Local Government Cr. Amount (SEQ 4020) is
positive, Registration Credit Card Issuers Registration No.
1499 o Form 4136 - When Diesel-Water Fuel Emulsion Blending Cr.

Amount (SEQ 4260) is positive, Diesel-Water Fuel Emulsion
Blending Cr. Amount Registration No. (SEQ 4220) must be
significant.
1500-9999 RESERVED


ATTACHMENT 2
ACCEPTABLE ABBREVIATIONS
Word Abbreviation Word Abbreviation
Air Force Base AFB Northeast, N.E. NE

And & Northwest, N.W. NW
Apartment APT One-fourth, or
Avenue AVE One-quarter 1/4 *
Boulevard BLVD One-half 1/2 *
Building BLDG Parkway PKY
Care Of, or Place PL
In Care Of % Post Office Box, or
Circle CIR P.O. Box PO BOX
Court CT Road RD
Drive DR Route, Rte. RT
East E R.D., Rural Delivery,
Fort FT RFD, R.F.D., R.R., or
General Delivery GEN DEL Rural Route RR
Heights HTS South S
Highway HWY Southeast, S.E. SE
Island IS Southwest, S.W. SW
Junction JCT Square SQ
Lane LN Street ST
Lodge LDG Terrace TER
North N West W
* (For all fractions, enter a space before and after the number, e.g.,
1012 1/2 ST)
For a complete listing of acceptable address abbreviations, see

Document 7475, Catalogue #11046E, State Abbreviations, Major City
Codes and Address Abbreviations.


ATTACHMENT 3
STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP CODES
State Abbr. Zip Code State Abbr. Zip Code
Alabama AL 350nn-352nn Michigan MI 480nn-499nn

354nn-369nn Minnesota MN 550nn-567nn
Alaska AK 995nn-999nn Mississippi MS 386nn-397nn
Arizona AZ 850,852nn-853nn Missouri MO 630nn-658nn
855nn-857nn Montana MT 590nn-599nn
859nn-860nn Nebraska NE 680nn-693nn
863nn-865nn Nevada NV 889nn-898nn
Arkansas AR 716nn-729nn, New Hampshire NH 030nn-038nn
75502 New Jersey NJ 070nn-089nn
California CA 900nn-908nn, New Mexico NM 870nn-884nn
910nn-928nn New York NY 004nn, 005nn,
930nn-961nn 06390,
Colorado CO 800nn-816nn 100nn-149nn
Connecticut CT 060nn-069nn North Carolina NC 270nn-289nn
Delaware DE 197nn-199nn North Dakota ND 580nn-588nn
District of DC 200nn-205nn Ohio OH 430nn-459nn
Columbia Oklahoma OK 730nn-732nn,
Florida FL 320nn-339nn, 734nn-749nn
341nn, 342nn, Oregon OR 970nn-979nn
344nn, 346nn, Pennsylvania PA 150nn-196nn
347nn, 349nn Rhode Island RI 028nn, 029nn
Georgia GA 300nn-319nn, South Carolina SC 290nn-299nn
398nn, 399nn South Dakota SD 570nn-577nn
Hawaii HI 967nn, 968nn Tennessee TN 370nn-385nn
Idaho ID 832nn-838nn Texas TX 733nn, 73949,
Illinois IL 600nn-629nn 750nn-799nn,885nn
Indiana IN 460nn-479nn Utah UT 840nn-847nn
Iowa IA 500nn-528nn Vermont VT 050nn-054nn,
Kansas KS 660nn-679nn 056nn-059nn
Kentucky KY 400nn-427nn, Virginia VA 20041, 201nn,
45275 20301, 20370,
Louisiana LA 700nn-714nn, 220nn-246nn
71749 Washington WA 980nn-986nn,
Maine ME 03801, 988nn-994nn
039nn-049nn West Virginia WV 247nn-268nn
Maryland MD 20331, Wisconsin WI 49936,
206nn-219nn 530nn-549nn
Massachusetts MA 010nn-027nn, Wyoming WY 820nn-834nn
055nn

ATTACHMENT 3 (continued)
STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND

ZIP CODES
U.S. Possession Abbr. Zip Code
American Samoa AS 96799
Guam GU 9691n, 9692n or

9693n
Commonwealth of the MP 9695n

Northern Mariana Islands
Puerto Rico PR 006nn, 007nn,

009nn
U.S. Virgin Islands VI 008nn

ATTACHMENT 4
APO/FPO CITY/STATE/ZIP CODES FOR MILITARY

OVERSEAS ADDRESSES
City State Zip Code
APO or FPO AA 340nn
APO or FPO AE 090nn-098nn
APO or FPO AP 962nn-966nn


ATTACHMENT 5
COMMUNITY PROPERTY STATE ABBREVIATIONS
Community Property
Community Property States State Abbreviations
Arizona AZ
California CA
Idaho ID
Louisiana LA
New Mexico NM
Nevada NV
Texas TX
Washington WA
Wisconsin WI


ATTACHMENT 6
CLARIFICATION OF NON-PAID AND PAID PREPARER FIELDS

AND FORM 8453
1. Non-Paid Preparer Field for IRS-Sponsored Programs
The Non-Paid Preparer field on the tax form (Form 1040, Form 1040A, and
Form 1040EZ) should only contain an entry when the related paper tax
return was prepared or reviewed through an IRS tax assistance program.
These include Self-Help and Outreach Programs, as well as the taxpayer
assistance "walk-in" program in the district offices.
When a return is prepared or reviewed in one of these programs, a

literal value identifying the specific program or special aspect of
the program is either stamped and/or written in the Paid Preparer
Information section of the tax form.
If one of the following literal values appears in the Paid Preparer

Information section of the paper return, enter that literal value in
SEQ 1338 (Non-Paid Preparer) of the tax form record:
"IRS-PREPARED"
"IRS-REVIEWED"
In all other cases, enter blanks for fixed format or omit the field for
variable format.
For the VITA and Tax Counseling for the Elderly Non-Paid Preparer
IRS-Sponsored Programs, the literal values "VITA" and "TCE" will no
longer be input to denote that a tax return was prepared through one
of these programs. The record layout has been changed to remove the
"VITA" and "TCE" values.
The tax returns prepared in the VITA and Tax Counseling for the
Elderly Non-Paid Preparer IRS-Sponsored Programs will be identified
by a site identification number. The composition of the site
identification number is in the Preparer's Tax Identification Number
(PTIN) format. The site identification number will be entered in the
PTIN field for electronically filed tax returns.


AND FORM 8453
2. Self-Prepared Returns
If the taxpayer prepared the return or if the return was prepared

by another person who was not paid to prepare the return, such as a
friend or a relative, the Non-Paid Preparer field should be left blank.
3. Paid Preparer
If the return was prepared by a paid preparer, then fields 1340

through 1410 of the tax form record must be completed, with the
following exceptions:
a. Self-Employed
If the paid preparer is self-employed, then SEQ 1350 (Preparer

Self-Employment Indicator) should equal "X", and either SEQ 1360
(Preparer SSN/Preparer TIN) or SEQ 1380 (Preparer Firm EIN)
should be present.
b. Employee of Preparer Firm
If the paid preparer is not self-employed, then SEQ 1350

(Preparer Self-Employment Indicator) should be blank and |
SEQ 1360 (Preparer SSN/Preparer TIN) or SEQ 1380 (Preparer
Firm EIN) should be present.
4. Electronic Return Originators (ERO's)
a. Collectors Who Do Not Change Data
Some Electronic Return Originators who are not the paid preparer
are erroneously entering their identifying information in the Paid
Preparer fields of the tax form. The fact that a taxpayer is
paying a fee to have the return filed electronically does not mean
that the ERO is the paid preparer of the return.
b. Collectors Who Change Data
However, if the ERO changes the taxpayer's entries or computation

on the return in a substantive manner (see Publication 1345), then
the ERO is considered the paid preparer of the return and must enter
his/her identifying information in the Paid Preparer fields of the
tax form. This also applies when the return was originally prepared
by a paid preparer and the ERO makes substantive changes to the
original return information.


AND FORM 8453
5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS

e-file Return |
Beginning with the 2008 filing season, Electronic Return Originators |

(EROs) can e-file individual income tax returns only if the returns are |
signed electronically using either the Self-Select or the Practitioner |
PIN method. EROs will no longer use Form 8453 as a signature document, |
but will continue to use a newly designed Form 8453, U.S. Individual |
Income Tax Transmittal for an IRS e-file Return, to transmit supporting |
documents that are required to be submitted to the IRS. |
The newly designed Tax Year 2007 Form 8453 should only be filed if you |
are attaching one or more of the following forms or supporting |
documents: |

(or equivalent contemporaneous written acknowledgment) |
• Form 3115, Application for Change in Accounting Method
• Copy of the first page of NPS Form 10-166a, Historic Preservation |
Certification Application (Part 2 – Description of Rehabilitation), with |
an indication that it was received by the Department of the Interior or the |
State Historic Preservation Officer, together with proof that the building |
is a certified historic structure (or that such status has been requested) |
(Form 3468 filers) |
• Certificate for Biodiesel and, if applicable, Statement of Biodiesel |
Reseller or a certificate from the provider identifying the product |
as renewable diesel and, if applicable, a statement from the reseller |
(Form 4136)
• Form 5713, International Boycott Report
• Form 8283, Noncash Charitable Contributions, Section A, (if any statement |
or qualified appraisal is required) or Section B, Donated Property, and |
any related attachments (including any qualified appraisal or partnership |
Form 8283) |
• Form 8332, Release of Claim to Exemption for Child of Divorced or
Separated Parents
• Form 8858, Information Return of U.S. Persons With Respect To Foreign
Disregarded Entities
• Certificate for Biodiesel and, if applicable, Statement of Biodiesel |
Reseller or a certificate from the provider identifying the product as |
renewable diesel and, if applicable, a statement from the reseller |
(Form 8864)
• Form 8885, Health Coverage Tax Credit, and all required attachments |
• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a |
statement with the same information, if you elect not to include your |
transactions on the electronic Short-Term Capital Gain (Loss) or |
Long-Term Capital Gain (Loss) records |
• Worksheets 1 through 4 from Pub. 517, Social Security and Other Information |
For Members of the Clergy and Religious Workers |
NOTE: Paper Document Indicator(s) must be entered in the appropriate

field(s) of the Summary Record. |
-|


AND FORM 8453
5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS |

e-file Return continued
Do NOT attach Forms W-2, W-2G, W-2GU and 1099-R to the Form 8453
that is mailed to the IRS. Authorized IRS e-file Providers are
required to retain copies of Forms W-2, W-2G, W-2GU and 1099-R with
their records. Form 8822, Change of Address, Form 8379, Injured
Spouse Claim and Allocation, or Form 9465, Installment Agreement
Request, should not be attached to Form 8453.
An Authorized IRS e-file Provider must mail required Form(s) 8453 |

to the applicable Submission Processing Center within three |
business days after receiving acknowledgment that the return was |
accepted by IRS. Send Form(s) 8453 to the Submission Processing |
Center identified in Section 1 – Data Communication, “Processing
for 1040 e-file in 2008”. Use the appropriate mailing address |
below:
Internal Revenue Service Internal Revenue Service

Attn: Shipping and Receiving, 0254 Attn: Shipping and Receiving, 0254
Receipt and Control Branch Receipt and Control Operations
Austin, TX 73344-0254 Andover, MA 05544-0254

ATTACHMENT 7
EIN'S PREFIXES
The first two digits of a valid Employer Identification Number (EIN) must
equal one of the EIN prefixes listed below:
EINs Prefixes
01, 02, 03, 04, 05, 06;
10, 12, 11;
13, 14, 15, 16;
20, 21, 22, 23, 24, 25, 26, 27;
30, 31, 32;
33, 34, 35, 36, 37, 38, 39;
40, 41, 42, 43, 44, 45, 46, 47, 48;
50, 51, 52, 53, 54, 55, 56, 57, 58, 59;
60, 61, 62, 63, 64, 65, 66, 67, 68, 69;
70, 71, 72, 73, 74, 75, 76, 77;
80, 81, 82, 83, 84, 85, 86, 87, 88;
90, 91, 92, 93, 94, 95, 96, 97, 98, 99.


ATTACHMENT 8
VALID TWO-DIGIT ELECTRONIC FILING IDENTIFICATION NUMBER (EFIN) PREFIX CODES
LISTED BY SUBMISSION PROCESSING CENTERS
JANUARY 2008 – OCTOBER 2008 RETURN TRANSMISSIONS
Foreign and U.S. Possession addresses, returns containing U.S. Possession forms, or Forms 2555/2555EZ,
Forms 8833, Forms 8854 or Forms 8891 must be batched to Austin.
Fed/State and State-only returns must be batched by state return.
Federal returns must be batched by the first two digits of ERO EFIN or by address of online Taxpayer.
ANDOVER SPC AUSTIN SPC FRESNO SPC

SITE DESIGNATOR - C SITE DESIGNATOR - E SITE DESIGNATOR – H
01 Augusta ME 42 Des Moines IA 30 Laguna Niguel CA
02 Portsmouth NH 45 Fargo ND 33 Laguna Niguel CA
03 Burlington VT 46 Aberdeen SD 68 Sacramento CA
04 Boston MA 47 Omaha NE 77 San Jose CA
05 Providence RI 63 Birmingham AL 81 Helena MT
06 Hartford CT 64 Jackson MS 82 Boise ID
11 Brooklyn NY 66 U.S. Possessions 83 Cheyenne WY
13 Manhattan NY 71 Little Rock AR 86 Phoenix AZ
13 APO/FPO – NY AE 72 New Orleans LA 87 Salt Lake City UT
14 Albany NY 73 Oklahoma City OK 88 Las Vegas NV
16 Buffalo NY 74 Austin TX 91 Seattle WA
20 Newark NJ 75 Dallas TX 92 Anchorage AK
22 Newark NJ 76 Houston TX 93 Portland OR
23 Philadelphia PA 80 Dallas TX 94 San Francisco CA
25 Pittsburgh PA 84 Denver CO 94 APO/FPO San Francisco AP
51 Wilmington DE 85 Albuquerque NM 95 Los Angeles CA
52 Baltimore MD 98 International 96 Los Angeles CA
54 Richmond VA 99 Honolulu HI
78 District of Columbia DC
PHILADELPHIA SPC KANSAS CITY SPC

SITE DESIGNATOR – G SITE DESIGNATOR – F
50 Jacksonville FL 15 Chicago IL
56 Greensboro NC 31 Cincinnati OH
57 Columbia SC 34 Cleveland OH
58 Atlanta GA 35 Indianapolis IN
59 Jacksonville FL 36 Chicago IL
60 Ft. Lauderdale FL 37 Springfield IL
61 Louisville KY 38 Detroit MI
62 Nashville TN 39 Milwaukee WI
65 Ft. Lauderdale FL 40 Detroit MI
65 APO/FPO Miami AA 41 St. Paul MN
67 Atlanta GA 43 St.Louis MO
48 Wichita KS
55 Parkersburg WV
EFIN Prefix Codes 10, 21, 32, 44 and 53 are designated for Online filing and are valid at all sites.
EFIN Prefix Codes 08, 17, 18, 29 and 49 are for Internal Use Only.


ATTACHMENT 9
SOCIAL SECURITY/TAXPAYER IDENTIFICATION NUMBERS
Social Security/Taxpayer Identification Numbers are broken down as follows:
1 2 3 - 4 5 - 6 7 8 9
Area - Group - Serial
Valid Ranges for Social Security Number (SSN):
001-01-0001 through 699-99-9999,
700-01-0001 through 733-99-9999,
750-01-0001 through 763-99-9999,
764-01-0001 through 899-99-9999.
When the SSN "Group" contains zeros, the SSN is a test SSN and the return
will be rejected.
When the SSN "Serial" contains all zeros, the return will be rejected.
Valid Range for Individual Taxpayer Identification Number (ITIN):
900-70-0000 through 999-88-9999
The valid range for the ITIN "Area" is 900 through 999.
The valid range for the ITIN "Group" is 70 through 88.
The valid range for the ITIN "Serial" is 0000 through 9999.
An ITIN is a nine-digit number assigned by the Internal Revenue Service to

taxpayers who are not eligible to obtain an SSN. It is used for tax purposes
only.
Valid Range for Adoption Taxpayer Identification Number (ATIN):
900-93-0000 through 999-93-9999
The valid range for the ATIN "Area" is 900 through 999.
The valid ATIN "Group" is 93.
The valid range for the ATIN "Serial" is 0000 through 9999.
An ATIN is a temporary nine-digit number issued by the Internal Revenue

Service for an adoptive child. It is provided to individuals who are in the
process of legally adopting a U.S. citizen or resident child and who are not
eligible to obtain an SSN for that child in time to file their tax return.


ATTACHMENT 10
COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ

and Foreign Employer Compensation Record (FEC Record)
If the country is not listed, use Country Code "XX" - Other Countries
Code Name of Country Code Name of Country
AF Afghanistan IP Clipperton Islands

AL Albania CK Cocos (Keeling Islands)
AG Algeria CO Colombia
AN Andorra CN Comoros
AO Angola CF Congo (Brazzaville)
AV Anguilla CG Congo (Kinshasa)
AY Antarctica (not valid for Form 2555) | CW Cooks Islands
AC Antigua & Barbuda CR Coral Sea Islands
AR Argentina CS Costa Rica
AM Armenia IV Cote d’Ivoire
AA Aruba HR Croatia
AT Ashmore & Cartier Islands CU Cuba
AS Australia CY Cyprus
AU Austria EZ Czech Republic
AJ Azerbaijan DA Denmark
BF Bahamas The DJ Djibouti
BA Bahrain DO Dominica
BG Bangladesh DR Dominican Republic
BB Barbados TT East Timor
BO Belarus EC Ecuador
BE Belgium EG Egypt
BH Belize ES El Salvador
BN Benin EK Equatorial Guinea
BD Bermuda ER Eritrea
BT Bhutan EN Estonia
BL Bolivia ET Ethiopia
BK Bosnia and Herzegovina FK Falkland Islands (Islas
BC Botswana Malvinas)
BV Bouvet Island FO Faroe Islands
BR Brazil FJ Fiji
IO British Indian Ocean Territory FI Finland
BX Brunei FR France
BU Bulgaria FP French Polynesia
UV Burkina Faso FS French Southern & Antarctic
BM Burma Lands
BY Burundi GB Gabon
CB Cambodia GA Gambia The
CM Cameroon GG Georgia
CA Canada GM Germany
CV Cape Verde GH Ghana
CJ Cayman Islands GI Gibraltar
CT Central African Republic GR Greece
CD Chad GL Greenland
CI Chile GJ Grenada
CH China GT Guatemala
KT Christmas Islands GK Guernsey

ATTACHMENT 10

GV Guinea MV Maldives
PU Guinea-Bissau ML Mali
GY Guyana MY Malta
HA Haiti IM Man, Isle of
HM Heard Island & McDonald RM Marshall Islands
Islands MR Mauritania
BK Herzegovina and Bosnia MP Mauritius
VT Holy City MF Mayotte
HO Honduras MX Mexico
HK Hong Kong FM Micronesia, Federated
HU Hungary States of
IC Iceland MD Moldova
IN India MN Monaco
ID Indonesia MG Mongolia
IR Iran YI Montenegro & Serbia
IZ Iraq MH Montserrat
EI Ireland MO Morocco
IS Israel MZ Mozambique
IT Italy WA Namibia
JM Jamaica NR Nauru
JN Jan Mayen NP Nepal
JA Japan NL Netherlands
JE Jersey NT Netherlands Antilles
JO Jordan NC New Caledonia
KZ Kazakhstan NZ New Zealand
KE Kenya NU Nicaragua
KR Kiribati NG Niger
KN Korea, North NI Nigeria
KS Korea, South NE Niue
KU Kuwait NF Norfolk Island
KG Kyrgyzstan NO Norway
LA Laos MU Oman
LG Latvia PK Pakistan
LE Lebanon PS Palau
LT Lesotho PM Panama
LI Liberia PP Papua New Guinea
LY Libya PA Paraguay
LS Lichtenstein PE Peru
LH Lithuania RP Philippines
LU Luxembourg PC Pitcairn Islands
MC Macau PL Poland
MK Macedonia, The Former Yugoslav PO Portugal
Republic of QA Qatar
MA Madagascar RO Romania
MI Malawi RS Russia
MY Malaysia RW Rwanda

ATTACHMENT 10

SH Saint Helena TW Taiwan

SC Saint Kitts & Nevis TI Tajikistan
ST Saint Lucia TZ Tanzania
SB Saint Pierre & Miquelon TH Thailand
VC Saint Vincent & The Grenadines TO Togo
WS Samoa TL Tokelau
SM San Marino TN Tonga
TP Sao Tome and Principe TD Trinidad & Tobago
SA Saudi Arabia TS Tunisia
SG Senegal TU Turkey
YI Serbia & Montenegro TX Turkmenistan
SE Seychelles TK Turks and Caicos Islands
SL Sierra Leone TV Tuvalu
SN Singapore UG Uganda
LO Slovakia UP Ukraine
SI Slovenia AE United Arab Emirates
BP Solomon Islands UK United Kingdom
SO Somalia UY Uruguay
SF South Africa UZ Uzbekistan
SX South Georgia & The South NH Vanuatu
Sandwich Islands VE Venezuela
SP Spain VM Vietnam
PG Spratly Islands VI Virgin Islands, British
CE Sri Lanka WF Wallis & Futuna
SU Sudan YM Yemen
NS Suriname ZA Zambia
SV Svalbard ZI Zimbabwe
WZ Swaziland XX All other countries
SW Sweden
SZ Switzerland
SY Syria
Note: For electronic filing only, enter alphabetic value “US” (not shown
in the Country Code Table) for the Country Code, Field No. 0130,
of the Foreign Employer Compensation Record (FEC Record) when
services for foreign employer were performed in the U.S.


ATTACHMENT 11
MAXIMUM NUMBER OF FORMS AND SCHEDULES
Form or Maximum Form or Maximum

Schedule Number Schedule Number
Form 1040 1 Form 3903 2

Form 1040A 1 Form 4136 1
Form 1040EZ 1 Form 4137 1 per taxpayer*
Form 1040-SS (PR) 1 | Form 4255 1
Schedule A 1 Form 4562 30
Schedule B 1 Form 4563 2
Schedule 1 1 Form 4684 5
Schedule C 8 Form 4797 1
Schedule C-EZ 1 per taxpayer* Form 4835 4
Schedule D 1 Form 4952 1
Schedule E 15 ** Form 4970 1
Schedule EIC 1 Form 4972 1 per taxpayer*
Schedule F 5 Form 5074 1
Schedule H 1 per taxpayer* Form 5329 1 per taxpayer*
Schedule J 1 Form 5471 1
Schedule R 1 Schedule J
(Form 5471) 1
Schedule 3 1 Schedule M
Schedule SE 1 per taxpayer* (Form 5471) 5
Form T 10 Schedule N
Form W-2 50 (Form 5471) 1
Form W-2G 30 Schedule O
Form W-2GU 10 (Form 5471) 5
Form 5695 1
499R-2/W-2PR 6 | Form 5713 1
Form 970 2 Schedule A
Form 982 2 (Form 5713) 5
Form 1099-R 20 Schedule B
Form 1116 20 (Form 5713) 5
Schedule C
Form 1310 2 (Form 5713) 1
Form 2106 2 per taxpayer**** Form 5884 1
Form 2106-EZ 1 per taxpayer* Form 5884-A 1
Form 2120 4 Form 6198 10
Form 2210 1 Form 6251 1
Form 2210F 1 Form 6252 10
Form 2441 1 Form 6478 1
Schedule 2 1 Form 6765 1
Form 2439 4 Form 6781 1
Form 2555 1 per taxpayer* Form 8082 4
Form 2555EZ 1 per taxpayer* Form 8271 2
Form 3468 1 Form 8275 1
Form 3800 1 Form 8275-R 1

ATTACHMENT 11
MAXIMUM NUMBER OF FORMS AND SCHEDULES
Form or Maximum Form or Maximum

Schedule Number Schedule Number
Form 8283 4 Schedule K-1

Form 8379 1 (Form 8865) 10
Schedule O
Form 8396 1
(Form 8865) 5
Form 8582 1
Schedule P
Form 8582-CR 1
(Form 8865) 5
Form 8586 1
Form 8866 5
Form 8594 1
Form 8873 10
Form 8606 1 per taxpayer*
Form 8874 1
Form 8609-A 10
Form 8880 1
Form 8611 5
Form 8881 1
Form 8615 1
Form 8882 1
Form 8621 5
Form 8885 2
Form 8689 1
Form 8886 10
Form 8697 4
Form 8888 1
Form 8801 1
Form 8889 2
Form 8812 1
Form 8891 10
Form 8814 10
Form 8896 1
Form 8815 1
Form 8900 1
Form 8820 1
Form 8901 1
Form 8824 5
Form 8903 1
Form 8826 1
Form 8906 1
Form 8828 1
Form 8907 1
Form 8829 32 ***
Form 8908 1
Form 8833 10
Form 8909 1 |
Form 8834 5
Form 8910 1
Form 8835 1
Form 8911 1
Form 8839 3
Form 8912 1
Form 8844 1
Form 8914 1
Form 8845 1
Form 8915 1 per taxpayer*
Form 8846 1
Form 8917 1 |
Form 8847 1
Form 8919 2 |
Form 8853 1
Form 9465 1
Form 8854 2
Form Payment 5
Form 8859 1
ST 0001 1
Form 8860 1
ST 0002 25
Form 8861 1
Form 8862 1
Form 8863 1
Form 8864 1
Form 8865 5
*Maximum of two per return on a Joint Return (one for each taxpayer)
**Maximum of 45 (3 Rental Properties on each Schedule E)
***Up to four Forms 8829 for each Schedule C
****Maximum of four per return on a Joint Return (two for each taxpayer)

Publication 1346 August 31, 2007 Part II Page ii

TAX YEAR 2007
HIGHLIGHT TO THIS REVISION OF RECORD LAYOUTS
I. NEW FORMS
Form 1040-SS(PR)(P1-P2), 499-2/W-2PR Record, Form 8909, Form 8917,

Form 8919
II. UPDATED FORM CHANGES
Form 1040 Page 1 Form 1040 Page 2

Form 1040A Page 1 Form 1040A Page 2
Form 1040EZ
Form 1040EZ-T (deleted)
Schedule A
Schedule B
Schedule 1
Schedule D Page 1
Schedule R Page 2
Schedule 3 Page 2
Schedule SE
Form W-2
Form W-2GU
Form 2210 Page 1
Form 2210F
Schedule 2 Page 1 Schedule 2 Page 2
Form 2555EZ Page 1
Form 4137
Form 5074
Form 5471 Page 4
Form 6478
Form 8396
Form 8594 Page 2
Form 8621 Page 1
Form 8689
Form 8812
Form 8815
Form 8853 Page 2
Form 8859
Form 8860
Form 8862
Publication 1346 August 31, 2007 Part II Page iii

TAX YEAR 2007
HIGHLIGHT TO THIS REVISION OF RECORD LAYOUTS
UPDATED FORM CHANGES (Continued)
Form 8863
Form 8865 Page 6
Schedule P (F8865)
Form 8906
Form 8907
Form 8910
Form 8912 Page 2
Form 8913 (deleted)
Form 8915 Page 1 Form 8815 Page 2(deleted)
Form Payment
LTCGL Record
STCGL Record
Generic State Record
Unformatted State Record
Summary Record
III. NON–UPDATED 2007 FORM CHANGES
As this revision goes to publication all known updates have been made.
Pending legislative changes may require late change pages.
Publication 1346 August 31, 2007 Part II Page iv

Table of Contents
Page
GENERAL INSTRUCTIONS
SECTION 1 TRANS RECORD

Trans Record “A” 3
Trans Record “B” 5
SECTION 2 TAX RETURN

Tax Return Record Identification 7
Form 1040, Page 1 11
Form 1040A, Page 1 30
Form 1040A, Page 2 38
Form 1040EZ 43
Form 1040EZ-T (deleted)
Form 1040-SS (PR), Page 1 (new) 50
Form 1040-SS (PR), Page 2 (new) 58
SECTION 3 SCHEDULES
Schedule Record Identification 63
(1040) Schedule A 64
Schedule B 67
(1040A) Schedule 1 71
Schedule C, Page 1 75
Schedule C, Page 2 79
Schedule C-EZ 82
Schedule D, Page 1 84
Schedule D, Page 2 89
Schedule E, Page 1 90
Schedule E, Page 2 96
Schedule EIC 102
Schedule F, Page 1 105
Schedule F, Page 2 110
Schedule H, Page 1 112
Schedule H, Page 2 114
Schedule J 118
Schedule R, Page 1 120
Schedule R, Page 2 121
(1040A) Schedule 3, Page 1 123
Schedule 3, Page 2 124
Schedule SE 126
Schedule SE (Short Form)
Conversion Guide 128
Publication 1346 August 31, 2007 Part II Page v

Table of Contents continued
SECTION 4 FORMS Page

Form Record Identification 129
Form T, Page 1 130
Form T, Page 2 139
Form T, Page 3 143
Form T, Page 4 153
Form W-2 158
Form W-2G 164
Form W-2GU 167
499-2/W-2PR Record (new) 172
FEC Record 176
Form 982 186
Form 1099-R 189
Form 1116, Page 1 193
Form 1116, Page 2 200
Form 1310 203
Form 2106, Page 1 206
Form 2106, Page 2 208
Form 2106EZ 212
Form 2120 214
Form 2210, Page 1 217
Form 2210, Page 2 219
Form 2210, Page 3 221
Form 2210, Page 4 224
Form 2210F 231
Form 2439 233
Form 2441, Page 1 236
Form 2441, Page 2 240
(1040A) Schedule 2, Page 1 242
Schedule 2, Page 2 246
Form 2555, Page 1 248
Form 2555, Page 2 256
Form 2555, Page 3 260
Form 2555EZ, Page 1 263
Form 2555EZ, Page 2 267
Form 3468 270
Form 3800, Page 1 272
Form 3800, Page 2 278
Form 3903 280
Form 4136, Page 1 281
Form 4136, Page 2 285
Form 4136, Page 3 289
Form 4136, Page 4 294
Form 4137 297
Form 4255 300
Publication 1346 August 31, 2007 Part II Page vi

SECTION 4 FORMS (continued) Page

Form 4562, Page 1 303
Form 4562, Page 2 308
Form 4563 317
Form 4684, Page 1 321
Form 4684, Page 2 325
Form 4797, Page 1 330
Form 4797, Page 2 335
Form 4835 343
Form 4952 348
Form 4970 350
Form 4972 354
Form 5074 358
Form 5329, Page 1 364
Form 5329, Page 2 367
Form 5471, Page 1 370
Form 5471, Page 2 377
Form 5471, Page 3 389
Form 5471, Page 4 396
(5471) Schedule J 400
(5471) Schedule M 403
(5471) Schedule O, Page 1 412
(5471) Schedule O, Page 2 421
Form 5695, Page 1 430
Form 5695, Page 2 433
Form 5713, Page 1 435
Form 5713, Page 2 439
Form 5713, Page 3 447
Form 5713, Page 4 454
(5713) Schedule A 466
(5713) Schedule B 471
(5713) Schedule C, Page 1 478
(5713) Schedule C, Page 2 480
Form 5884 481
Form 5884-A 483
Form 6198 485
Form 6251, Page 1 488
Form 6251, Page 2 492
Form 6252 493
Form 6478 496
Form 6765, Page 1 499
Form 6765, Page 2 503
Form 6781 506
Form 8082, Page 1 512
Form 8082, Page 2 516
Form 8271 518
Publication 1346 August 31, 2007 Part II Page vii


Form 8275, Page 1 522
Form 8275, Page 2 525
Form 8275-R, Page 1 527
Form 8275-R, Page 2 530
Form 8283, Page 1 532
Form 8283, Page 2 537
Form 8379 541
Form 8396 547
Form 8582, Page 1 550
Form 8582, Page 2 552
Form 8582, Page 3 560
Form 8582-CR, Page 1 564
Form 8582-CR, Page 2 567
Form 8586 570
Form 8594, Page 1 572
Form 8594, Page 2 575
Form 8606, Page 1 578
Form 8606, Page 2 580
Form 8609-A 582
Form 8611 585
Form 8615 588
Form 8621, Page 1 591
Form 8621, Page 2 595
Form 8689 601
Form 8697, Page 1 605
Form 8697, Page 2 610
Form 8801, Page 1 614
Form 8801, Page 2 617
Form 8812 619
Form 8814 621
Form 8815 624
Form 8820 627
Form 8824, Page 1 628
Form 8824, Page 2 631
Form 8826 634
Form 8828 635
Form 8829 638
Form 8830 642
Form 8833 643
Form 8834 648
Form 8835, Page 1 651
Form 8835, Page 2 655
Form 8839, Page 1 658
Form 8839, Page 2 662
Form 8844 665
Publication 1346 August 31, 2007 Part II Page viii


Form 8845 668
Form 8846 669
Form 8847 671
Form 8853, Page 1 672
Form 8853, Page 2 675
Form 8854, Page 1 677
Form 8854, Page 2 681
Form 8854, Page 3 683
Form 8854, Page 4 692
Form 8859 694
Form 8860 696
Form 8861 700
Form 8862 702
Form 8863 706
Form 8864 711
Form 8865, Page 1 713
Form 8865, Page 2 720
Form 8865, Page 3 731
Form 8865, Page 4 734
Form 8865, Page 5 741
Form 8865, Page 6 747
Form 8865, Page 7 751
(8865) Schedule K-1 758
(8865) Schedule O 769
(8865) Schedule P 787
Form 8866 794
Form 8873, Page 1 800
Form 8873, Page 2 804
Form 8874 808
Form 8880 811
Form 8881 813
Form 8882 814
Form 8885 816
Form 8886, Page 1 818
Form 8886, Page 2 822
Form 8888 826
Form 8889 828
Form 8891 830
Form 8896 833
Form 8900 835
Form 8901 837
Form 8903 839
Form 8906 841
Form 8907 842
Form 8908 845
Publication 1346 August 31, 2007 Part II Page ix


Form 8909 (new) 846
Form 8910 849
Form 8911 853
Form 8912, Page 1 855
Form 8912, Page 2 862
Form 8913 (deleted)
Form 8914 864
Form 8915 Page 1 868
Form 8915, Page 2 (deleted)
Form 8917 (new) 871
Form 8919 (new) 874
Form 9465 877
Form Payment 881
Allocation Record 883
SECTION 5 AUTHENTICATION
Authentication Record 886
SECTION 6 STATEMENTS
Statement Record 888
LTCGL Record 890
STCGL Record 892
SECTION 7 PREPARER NOTE, ELECTION EXPLANATION, and

REGULATORY EXPLANATION
Preparer Note 894
Election Explanation 896
Regulatory Explanation 898
SECTION 8 STATE RECORDS

State Record 900
Unformatted Record 906
SECTION 9 SUMMARY
Summary Record 908
SECTION 10 RECAP
Recap Record 914
Publication 1346 August 31, 2007 Part II Page x

1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2007
GENERAL INSTRUCTIONS
An asterisk (*) precedes any field which may contain a statement reference
(STMbnn) indicating either the first entry of a line or table of related
items to be continued on a statement record.
When present, a plus-sign (+) precedes the items related to the first
entry field.
An at-sign (@) precedes any field which must contain a statement reference
when significant.
In some cases, the related statement fields require more than the maximum
80 positions allowed, such as Schedule E, Page 2, Part/S-Corp Name A
(SEQ 1170).
An asterisk followed by a plus sign (*+) indicates the first field of a

separate statement record which continues the required related fields
from the previous statement record.
-----------------------------------------------------------------
| This is the issuance of the 2007 Electronic |
| Return Record Layouts. Changes for the AUGUST 2007 |
| revision are indicated by a vertical line (|) in the |
| right margin. Deletions are indicated by the delete |
| symbol (--|) in the right margin. |
| |
| Changes made after AUGUST 31, 2007 are indicated |
| by two vertical lines (||) in the right margin. Deletions |
| are indicated by the delete symbol (--||) in the right |
| margin. |
-----------------------------------------------------------------
Publication 1346 August 31, 2007 Part II Page 1

1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2007
GENERAL INSTRUCTIONS (Cont'd)
Field Description Abbreviations
The following are abbreviations found in the Field Descriptions and their
meanings to help describe the type of field:
A - Alpha
AN - Alphanumeric
DT - Date
YYYYMMDD - length = 8
YYYYMM - length = 6
YYYY - length = 4
N - Numeric
R - Ratio/Percentage
(Exceptions in File Specifications, Part I, Section 5)
Repeated Field Description Values
Literal values described in recurring fields will only be specified in the

first occurrence. All subsequent occurrences will read as: 'See 1st Occ.'

The first two records on each file must be the TRANS records which
will contain the following (for this purpose, Transmitter is the firm
transmitting directly to the IRS):
TRANS RECORD “A”
TRANA Transmission Information Record - A

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120"
0010 Employer 9 N
Identification (Must match same field
Number of on "TRANB" record)
Transmitter EIN
0020 Transmitter Name 35 AN
0030 Type Transmitter 16 Value =

"Preparer's Agent"
or "Preparer"
0040 Processing Site 1 "C" = Andover,

"E" = Austin
"F" = Kansas
"G" = Philadelphia
"H" = Fresno
0060 Electronic 7 N
Transmitter (ETIN plus Transmitter's
Identification Use Code)
Number(ETIN)
0070 Julian Day 3 N
0080 Transmission 2 N
Sequence for Julian
Day in (0070)
0090 Acknowledgment 1 "A" = ASCII

Transmission Format
0100 Record Type 1 "F" = Fixed

"V" = Variable length
option

TRANS RECORD “A”
TRANA Transmission Information Record - A

No. Ref.
----- -------------- ---- ------ -----------------
0110 Transmitter EFIN 6 N
0120 Filler 5 Blank
0150 Reserved 6 IRS Use Only

"T" = Test
0170 Transmission Type 1 Blank " " = Regular ELF

Code "D" = ETD
"N" = ETD On-Line
"O" = Online Filing

TRANB Transmission Information Record - B

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120"
0000 Record ID 6 "TRANBb"

(Must match
same field on
"TRANA" record)
0020 Transmitter's 35 AN
Address
0030 Transmitter's City, 35 AN

State, Zip Code
0040 Transmitter's Area 10 N

Code & Telephone
Number


Tax Return Record Identification, Page 1 - Forms 1040, 1040A, 1040EZ

and 1040-SS (PR) |
Each tax return must start with a byte count, start of record sentinel,
and Tax Return Record Identification (Fields 0000 thru 0006). Page 1
of the Tax Return Record must also contain Fields 0007 and 0008. The following
fields describe the composition of the Record ID.
Note: Do not enclose the record ID fields (the first 42 characters) in

brackets.
Field# Identification Length Description
Byte Count, Page 1 4 (see form) for fixed;

"nnnn" for variable
0000 Record ID 6 Value "RETbbb"
0001 Return Type 6 Value "1040bb",

"1040Ab", "1040Zb" or
“1040SS” |
0002 Page Number 5 Value "PG01b" or

“PG02b”
0003 Taxpayer Identification 9 N (Primary Social Security)

Number Number
0004 Filler 1 Blank
0005 Tax Period 6 Value "200712", YYYYMM |
0006 Filler 1 Blank
(42 characters)
(Begin data fields for Page 1 of the Return record layout)

Tax Return Record Identification, Page 1 - Forms 1040, 1040A, 1040EZ

and 1040-SS (PR) continued |
(Begin bracketing Field Numbers for Page 1 of the Tax Return when using
variable format)
0007 Return Sequence Number 16 N (composed of)
a. ETIN of Transmitter 5 N
b. Transmitter Use Field 2 N
c. Julian Day of Transmission 3 N
d. Transmission Sequence Number 2 N (00-99)
e. Sequence Number of each 4 N (0000-9999)
Return
0008 Declaration Control Number 14 N (assigned by the ERO)
a. Always "00" 2 N
b. EFIN of Originator 6 N
c. Batch Number 3 N (000-999)
d. Serial Number 2 N (00-99)
e. Year Digit 1 N ("8") |

Tax Return Record Identification, Page 2 - Forms 1040, 1040A

and 1040-SS (PR) |
Byte Count, Page 1 4 (see form) for fixed;

"nnnn" for variable
0000 Record ID 6 Value "RETbbb"
0001 Return Type 6 Value "1040bb",

“1040Ab”, or
“1040SS” |
0002 Page Number 5 Value “PG02b”
0003 Taxpayer Identification 9 N (Primary Social

Number Security Number
0004 Filler 1 Blank
0006 Filler 1 Blank
--------------------------------42 characters---------------------------------
Begin Page 2 data fields. Begin bracketing Field Numbers when using variable
format

Proposed Record ID Fields for All Record Types Except Tax Return
Byte Count, Page 1 4 (see record) for fixed;

"nnnn" for variable
0000 Record ID Type 6 Value "FRMbbb", “SCHaaa”,

“STMbnn”, “NTSbbb”,
“ELCbbb”, “REGbbb”,
“STbbbb”, or “RECbbb”, |
“a” = AN or blank
0001 Form or Record Number 6 AN = aaaaaa |

“1040bb”, “1040Ab”,
“2106bb”, “2106EZ”,
“W-2bbb”, “W-2Gbb”,
“W-2PRb”, “1099Rb”, |
“8582CR”, “0001bb”,
“PMTbbb”
0002 Page Number 5 AN “PGnnb”

(nn = 01-99)
0003 Taxpayer Identification 9 Primary SSN

Number
0004 Filler 1 Blank
0005 Form/Schedule 7 0000001 - 0000099

Occurrence Number Number limited to the
maximum number of forms
allowed
-------------------------------42 characters---------------------------------
Begin Data Fields (starting with Field # 0010)

FORM 1040 PAGE 1 U.S. Individual Income Tax Return

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "1471" for Fixed; |

"nnnn" for variable
format
0000 Record ID 6 "RETbbb"
0001 Type 6 "1040bb"
0002 Page Number 5 "PG01b"

Identification
Number
0004 Filler 1 blank
0006 Filler 1 blank
0007 Return Sequence 16 N

Number
0008 Declaration Control 14 N

Number
0010 Primary SSN 9 N (Your Social

Security Number)
0020 Primary Date of 8 YYYYMMDD or blank

Death
0030 Secondary SSN 9 N or blank
0040 Secondary Date of 8 YYYYMMDD or blank

Death
0050 Primary Name Control 4 First 4 significant

characters of taxpayer's
last name, no leading or
embedded spaces;
allowable characters are
alpha, hyphen or space
(see special
instructions)


No. Ref.
----- -------------- ---- ------ -----------------
0055 Spouse's Name 4 First 4 significant

Control characters of spouse's
embedded spaces;
(see special
instructions)
0060 Name Line 1 35 AN Taxpayer's name

allowable special
characters are: space,
less-than (<), hyphen
(-) and ampersand (&)
0062 Foreign Street 35 AN, Allowable special

Address characters are space,
slash, and hyphen
0064 Foreign City, State 35 AN, Allowable special

or Province, Postal characters are space,
Code slash, and hyphen
0066 Foreign Country 22 A, Allowable special

character is space
0070 Name Line 2 35 AN, "in care of"

addressee, or address
continuation; allowable
special characters are:
space, ampersand, slash,
hyphen and percent (%)
0080 Street Address 35 AN, Allowable special

characters are space,
slash, hyphen and Literal
"NONE"
0083 City 22 A, Allowable special

character is space
0087 State Abbreviation 2 A (Standard Postal State

Abbreviations) or "SO"
(State-Only return data
attached)
0095 Zip Code 12 N (left-justified)


No. Ref.
----- -------------- ---- ------ -----------------
0097 Address Ind 1 1 = APO/FPO Address,

2 = Stateside Military
Address,
3 = Foreign Address,
or blank
0098 Disaster Designation 22 AN or blank
0100 Special Processing 22 "DESERTbSTORM", "HAITI",

Literal "FORMERbYUGOSLAVIA",
"UNbOPERATION",
"JOINTbGUARD",
"JOINTbFORGE",
"NORTHERNbWATCH",
"OPERATIONbALLIEDbFORCE"
"NORTHERNbFORGE",
"ENDURINGbFREEDOM",
"COMBATbZONE",
"COMBATbZONEbYYYYMMDD"
(where YYYYMMDD =
deployment date),
0110 PECF Primary 1 "X" or blank
0120 PECF Spouse 1 "X" or blank
0130 Filing Status 1-5 1 Value 1, 2, 3, 4 or 5

(Applicable block,
lines 1-5)
@0135 Overseas Extension 6 "STMbnn" or blank

Explanation
0140 Spouse's Name 3 25 AN (must be present if

filing status = 3,
otherwise blank)
0150 Qualifying Name for 4 25 A or blank

H of Household
0153 SSN for Qual Name 4 9 N
0160 Exempt Self 6a 1 "X" or blank
0163 Exempt Spouse 6b 1 "X" or blank
0164 Exempt Spouse Name 6b 25 AN


No. Ref.
----- -------------- ---- ------ -----------------
0165 Exempt Spouse Name 6b 4 First 4 significant

Control characters of Spouse's
embedded spaces;
(see special
instructions)
0167 Total Box 6a and 6b 1 Values 0, 1 or 2
*0170 Dependent First 6c(1) 10 AN (first name), blank

Name 1 or "STMbnn"
+0171 Dependent Last Name 6c(1) 15 AN (last name) or blank

1
+0172 Dependent Name 4 First 4 significant

Control - 1 characters of dependent's
embedded spaces;
(see special
instructions)
+0175 Dependent's SSN - 1 6c(2) 9 N or blank
+0177 Relationship - 1 6c(3) 11 Values: "CHILD",

"FOSTERCHILD",
"GRANDCHILD",
"GRANDPARENT", "PARENT",
"BROTHER", "SISTER",
"AUNT", "UNCLE",
"NEPHEW", "NIECE",
"NONE", "SON",
"DAUGHTER", "OTHER"
+0178 Eligibility for 6c(4) 1 "X" or blank

Child Tax Credit - 1
0180 Dependent First 6c(1) 10 AN (first name, blank)

Name 2
0181 Dependent Last Name 6c(1) 15 'See 1st Occ.'

2


No. Ref.
----- -------------- ---- ------ -----------------
0182 Dependent Name 4 'See 1st Occ.'

control 2
0185 Dependent's SSN - 2 6c(2) 9 'See 1st Occ.'
0187 Relationship - 2 6c(3) 11 'See 1st Occ.'
0188 Eligibility for 6c(4) 1 'See 1st Occ.'

0190 Dependent First 6c(1) 10 'See 2nd Occ.'

Name 3

3

Control - 3


Name 4

4

Control 4

0240 Number of Children 6c 2 Value Range 00-99

Who Lived with You
0247 Number of Children 6c 2 Value Range 00-99

Not living With You


No. Ref.
----- -------------- ---- ------ -----------------
0350 Number of Other 6c 2 Value Range 00-99

Dependents Listed
0355 Total Exemptions 6d 2 Value Range 00-99
0357 Deferred 7 3 "DFC" or blank

Compensation Plan
Literal
0358 Deferred 7 12 N
Compensation Plan
Amount
0359 Clergy Excess 7 12 N |

Rental Allowance
0362 Prisoner Earned 7 3 "PRI" or blank

Income Literal
0364 Prisoner Earned 7 12 N

Income Amount
0366 Household Help 7 3 "HSH" or blank

Literal
0367 Household Help Amt 7 12 N
0368 Adoption Literal 7 4 "AB", "SNE", "PYAB"

or blank
0369 Adoption Amt 7 12 N
0370 Fringe Benefit 7 2 "FB" or blank

Literal
0371 Dependent Care 7 3 "DCB" or blank

Benefits Literal
0372 Scholarship Literal 7 3 "SCH" or blank
0373 Scholarship Amount 7 12 N
@0374 Non-W2 Disability 7 6 "STMbnn" or blank

Payment Explanation
0375 Wages, Salaries,Tips 7 12 N


No. Ref.
----- -------------- ---- ------ -----------------
0378 Foreign Employer 7 3 "FEC" or blank

Compensation Literal
0379 Foreign Employer 7 12 N or blank

Compensation Total
0380 Taxable Interest 8a 12 N
0385 Tax-Exempt Interest 8b 12 N
0390 F8814 Dividends 9a 5 "F8814" or blank

Line 9a
0391 F8814 Div Line 9a 9a 12 N

Amt
0392 F8814 Dividends 9b 5 "F8814" or blank

Line 9b
0393 F8814 Div Line 9b 9b 12 N

Amt
0394 Total Ordinary 9a 12 N

Dividends
0396 Qualified Dividends 9b 12 N
0420 State/Local Income 10 12 N

Tax Refund
0430 Alimony Received 11 12 N
0440 Business Income/Loss 12 12 N
0447 Capital 13 1 "X" or blank

Distribution Box
0450 Capital Gain/Loss 13 12 N
0460 F4684 Literal 14 5 "F4684" or blank
0470 Other Gain/Loss 14 12 N
0475 IRA Distributions 15a 12 N

Received
0477 IRA Distribution 15a 8 "ROLLOVER" or blank

Literal


No. Ref.
----- -------------- ---- ------ -----------------
@0479 IRA Distribution 15b 6 "STMbnn" or blank

Explanation
0480 Taxable IRA Amount 15b 12 N
0482 Qual. Charitable 15b 3 "QCD" or blank |

Distr.
0483 Qualified HSA 15b 3 "HFD" or blank |

Funding Distribution
0485 Pensions Annuities 16a 12 N

Received
0487 Pensions and 16b 8 "ROLLOVER" or blank

Annuities Literal
0495 Taxable Pensions 16b 12 N

Amount
0496 Distributions from 16b 3 "PSO" or blank |

Retirement Plans
0510 Rent/Royalty/Part/ 17 12 N
Estates/Trusts Inc
0520 Farm Income 18 12 N
0545 Repayment Literal 19 6 "REPAID" or blank
0551 Repayment Amount 19 12 N
0552 Unemployment 19 12 N
Compensation
0553 Social Security 20a 12 N

Benefits
0555 SS Benefit Indicator 20a 3 "D", "LSE" or blank
0557 Taxable Amount of 20b 12 N

Social Security
*0560 Type of Other Income 21 25 AN, "MSA", "LTC",

"MEDMSA", "HSA"
or "STMbnn"


No. Ref.
----- -------------- ---- ------ -----------------
+0570 Amount of Other 21 12 N

Income
*0574 Housing/Foreign 21 12 Values "FORMb2555",

Earned Income "FORMb2555-EZ", "STMbnn"
Exclusion Literal or blank
+0577 Housing/Foreign 21 12 N
Earned Income
Exclusion Amount
0590 Total Other Income 21 12 N
0600 Total Income 22 12 N
--|
--|
--|
0623 Educator Expenses 23 12 N |
0624 Bus Expenses 24 12 N

Reservists & Others
0635 Health Savings 25 12 N

Account Deduction
0637 Current Year Moving 26 12 N

Expenses
0640 Self-Employed 27 12 N
Deduction Schedule
SE
0650 Keogh/SEP/SIMPLE 28 12 N
Deduction
Health Insurance Ded
0680 Early Withdrawal 30 12 N

Penalty
*0693 Recip Soc Sec No. 31b 9 N or "STMbnn"
+0695 Alimony Amount 31a 12 N
0697 Total Alimony Paid 31a 12 N


No. Ref.
----- -------------- ---- ------ -----------------
0700 IRA Deduction 32 12 N
0702 Student Loan 33 12 N

Interest Deduction
0705 Tuition and Fees 34 12 N |

Ded. (F8917)
--|
--|
--|
0710 Domestic Production 35 12 N
Activities Ded
*0720 Other Adjustments 36 11 Values are |

Literal "RFST", "SUB-PAYbTRA",
"UDC", "403(B)"
"501(C)(18)", "PPR",
"FORMb2555",
"CLEAN-FUEL",
"WBF", "JURYbPAY",
"STMbnn" or blank
+0721 Other Adjustment 36 12 N |

Amount
0722 Archer MSA Ded. 36 3 "MSA" or blank |

Literal
0723 Archer MSA Ded. 36 12 N |

Amount
--|
0735 Total Other 36 12 N
Adjustments
0740 Total Adjustments 36 12 N
0750 Adjusted Gross 37 12 N

Income


No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0761 Type 6 "1040bb"

Identification
Number
0764 Filler 1 blank
0766 Filler 1 blank
0770 AGI Repeated 38 12 N
0772 Self 65 or Over Box 39a 1 "X" or blank
0774 Self Blind Box 39a 1 "X" or blank
0776 Spouse 65 or Over 39a 1 "X" or blank

Box
0778 Spouse Blind Box 39a 1 "X" or blank
0783 Total Boxes Checked 39a 1 1, 2, 3, 4 or blank
0786 Must Itemize 39b 1 "X" or blank

Indicator
0787 Modified Standard 40 8 "SECTb933", "X" or blank

Deduction Ind
0789 Total Itemized or 40 12 N

Standard Deduction
0800 AGI Less Deduction 41 12 N
0810 Exemption Amount 42 12 N


No. Ref.
----- -------------- ---- ------ -----------------
0820 Taxable Income 43 12 N
0853 Form 8814 Block 44a 1 "X" or blank
0857 Form 8814 Amount 44a 12 N
0880 Form 4972 Block 44b 1 "X" or blank
0882 Form 8889 Block 44c 1 "X" or blank |
0890 Education Credit 44 3 "ECR" or blank

Recapture Literal
0891 Education Credit 44 12 N |

Recapture Amount
0892 Recapture of a 44 5 "FITPP" or blank |

Charitable Ded.
Literal
0893 Recapture of a 44 12 N |
Charitable Ded.
Amount
--|
0915 Tax 44 12 N
0918 Alternative Minimum 45 12 N

Tax
0920 Total Tax Before 46 12 N

Credits & Other
Taxes
--|
0925 Credit for Child & 47 12 N |
Dependent Care
0930 Credit for Elderly 48 12 N |

or Disabled
0935 Education Credits 49 12 N |

(Form 8863)
--|
0941 Residential Energy 50 12 N |
Credits


No. Ref.
----- -------------- ---- ------ -----------------
0945 Foreign Tax Credit 51 12 N |
0955 Child Tax Credit 52 12 N |
0965 Retirement Savings 53 12 N |

Contribution Credit
0985 Form 8396, Mortgage 54a 1 "X" or blank

Interest Credit
Block
--|
0990 Form 8859, DC First- 54b 1 "X" or blank |
Time Home Credit
Block
0991 Form 8839, Adoption 54c 1 "X" or blank |

Credit Block
0995 Credits from F8396, 54 12 N

F8839 & F8859
1006 Specify Other 55c 1 "X" or blank

Credit Block
*1010 Specify Other 55c 6 "3468", "6478", "8834",

Credit Literal "8835", "8844", "8860",
"8864", "8910", "8911",
"8912, "STMbnn" or
blank
1015 Other Credits 55 12 N
1020 Total Credits 56 12 N
1030 Tax Less Credits 57 12 N
1035 Exempt SE Tax 13 "F4029", "F4361",

Indicator "EXEMPT-NOTARY", or
blank
1040 Self Employment Tax 58 12 N


No. Ref.
----- -------------- ---- ------ -----------------
1070 Railroad Retire 59 4 "RRTA" or blank

Indicator
1080 Unreported Social 59 12 N |

Security and
Medicare Tax
1085 Form 4137 Block 59a 1 "X" or blank |
1087 Form 8919 Block 59b 1 "X" or blank |
1095 Retirement Tax Plan 60 2 "NO" or blank

Literal
1100 Tax on Retirement 60 12 N

Plans
1105 Advanced EIC 61 12 N

Payments
1107 Household 62 12 N
Employment Taxes
*1110 Other Tax Literal 63 8 "EPP", "S72P", "UT", |

"S453A", "STMbnn",
"ADT", "72(M)(5)",
"453(1)3", "1260(B)"
or blank
+1112 Other Tax Amount 63 12 N
1114 F8611 Literal 63 5 "LIHCR" or blank
1116 F8611 Amount 63 12 N
1118 Form 8693 Approved 63 1 "X" or blank

Indicator
1119 Form 8693 Approved 63 8 DT

Date
1121 F4255 Literal 63 3 "ICR" or blank
1122 F4255 Amount 63 12 N
1123 F8828 Literal 63 4 "FMSR" or blank
1124 F8828 Amount 63 12 N


No. Ref.
----- -------------- ---- ------ -----------------
1126 F8834 Literal 63 5 "QEVCR" or blank
1128 F8834 Amount 63 12 N
1129 F8697 Literal or 63 9 "FORMb8697",

F8866 Literal "FORMb8866" or blank
1131 F8697 Amount or 63 12 N

F8866 Amount
1132 F8845 Literal 63 4 "IECR" or blank
1134 F8845 Amount 63 12 N
1136 F8882 Literal 63 5 "ECCFR" or blank
1137 F8882 Amount 63 12 N
1139 F8874 Literal 63 4 "NMCR" or blank
1141 F8874 Amount 63 12 N
1142 F8889 Literal 63 3 "HSA" or blank |
1143 F8889 Amount 63 12 N |
1145 Total Other Tax 63 12 N
1146 F8853 Literal 63 3 "MSA" or blank |

(Archer MSA)
1147 F8853 Amount 63 12 N |

(Archer MSA)
1148 F8853 Literal 63 7 "MEDbMSA" or blank |

(Medicare Advantage)
1149 F8853 Amount 63 12 N |

(Medicare Advantage)
1150 Total Tax 63 12 N
1155 Other 1099 (not 64 9 "FORMb1099" or blank |

1099-R) and AK Div
W/H Literal


No. Ref.
----- -------------- ---- ------ -----------------
1157 Other 1099 (not 64 12 N |

1099-R) and AK Div
W/H Amount
1160 Total Federal 64 12 N |

Income Tax Withheld
1161 Divorced Spouse SSN 65 9 N or blank
1162 Divorced Literal 65 3 "DIV" or blank
1170 ES Payments 65 12 N
@1173 Estimated Payment 65 6 "STMbnn" or blank

Name Change
1178 EIC Literal 66a 3 NO ENTRY
1180 Earned Income Credit 66a 12 N
1183 EIC Eligibility 66a 6 "CLERGY" or "NO" or

blank
1185 Nontaxable Combat 66b 12 N

Pay Election
1188 Excess SS & Tier 1 67 12 N

RRTA Tax
1192 Additional Child 68 12 N

Tax Credit (Form
8812)
1197 F4868 Amount 69 12 N
1208 Form 8885 Block 70c 1 "X" or blank
1210 Other Payments 70 12 N
1245 Form 8689 Literal 70 9 "FORMb8689" or blank
1246 Form 8689 Amount 70 12 N


No. Ref.
----- -------------- ---- ------ -----------------
--|
--|
1249 Refundable Credit 71 12 N |
for Prior Year
Minimum Tax
1250 Total Payments 72 12 N
1260 Overpaid 73 12 N
1262 Direct Deposit-Yes 1 "X" or blank
1263 Direct Deposit-No 1 "X" or blank
1270 Refund 74a 12 N
1272 Routing Transit 74b 9 N or blank

Number
1274 Checking Account 74c 1 "X" or blank

Indicator
1276 Savings Account 74c 1 "X" or blank

Indicator
1278 Depositor Account 74d 17 AN (includes hyphens or

Number blank)
1280 Applied to ES Tax 75 12 N
1290 Amount Owed 76 12 N
1295 ES Penalty Indicator 77 1 NO ENTRY
1300 ES Penalty Amount 77 12 N
1303 Third Party 1 "X" or blank

Designee "Yes" Box

Designee "No" Box
1307 Third Party 35 AN or "PREPARER"

Designee Name


No. Ref.
----- -------------- ---- ------ -----------------
1309 Third Party 10 N

Designee Telephone
Number
1313 Third Party 5 AN or blank

Designee PIN
1315 Remittance 12 No Entry
1317 Filing A Community 1 "X" or blank

Property State
Return
1321 Primary Taxpayer 5 N (PIN Use Only)

Signature
1323 Occupation 25 AN
1324 Spouse Signature 5 N (PIN Use Only)
1325 Surviving Spouse 1 "X" or blank
1326 Personal 1 "X" or blank

Representative
1327 Spouse Occupation 25 AN
1328 Taxpayer Daytime 10 N

Telephone Number
1329 Taxpayer Optional 20 N, Allowable special

Foreign Telephone characters are hyphen
Number and space
1338 Non-Paid Preparer 13 Values "IRS-PREPARED",

"IRS-REVIEWED",
(Left Justified) or
blanks
1340 Name of Paid 35 AN

Preparer
1350 Preparer Self- 1 AN ("X" if self-employed,

Employment Indicator otherwise blank)
1360 Preparer SSN/ 9 N, PNNNNNNNN

Preparer TIN or SNNNNNNNN


No. Ref.
----- -------------- ---- ------ -----------------
1370 Preparer Firm Name 35 AN
1380 Preparer Firm EIN 9 N
1390 Firm City 20 AN
1400 Firm State 2 A
1410 Firm Zip 9 N
1420 Firm Telephone 10 N

Number
1465 RAL Indicator 1 0 = No Bank Product

1 = Pre-Refund Products
or a Loan Product
similar to RAL
2 = Post-Refund Products,
Non-Loan Product
similar to RAC
1470 Refund Indicator 1 NO ENTRY

FORM 1040A PAGE 1 U.S. Individual Income Tax Return

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "1080" for Fixed;

"nnnn" for variable
format
0001 Type 6 "1040Ab"

Identification
Number
0004 Filler 1 blank
0006 Filler 1 blank

Number

Number
0010 Primary SSN 9 N (Your Social Security

Number)

Death

Death

embedded spaces;
(see special
instructions)


No. Ref.
----- -------------- ---- ------ -----------------

embedded spaces;
(see special
instructions)

allowable special
less-than (<), hyphen (-)
and ampersand (&).

slash, and hyphen


character is space


"NONE"

character is space.

Abbreviations)


No. Ref.
----- -------------- ---- ------ -----------------

Address,
or blank

"UNbOPERATION",
"JOINTbGUARD",
"JOINTbFORGE",
"NORTHERNbWATCH",
"NORTHERNbFORGE",
"ENDURINGbFREEDOM",
"COMBATbZONE",
(where YYYYMMDD =
deployment date),
or blank
0130 Filing Status 1-5 1 Value 1, 2, 3, 4 or 5

(Applicable block,
lines 1-5)

Explanation

filing status = 3,
otherwise blank)
0150 Qualifying Name for 4 25 A or blank

H of Household
0153 SSN for Qual Name 4 9 N
0160 Exempt Self 6a 1 "X" or blank
0163 Exempt Spouse 6b 1 "X" or blank
0164 Exempt Spouse Name 6b 25 AN


No. Ref.
----- -------------- ---- ------ -----------------
0165 Exempt Spouse Name 6b 4 First 4 significant

Control characters of Spouse's
embedded spaces;
(see special
instruction)
0167 Total Box 6a and 6b 1 Values 0, 1 or 2
*0170 Dependent First 6c(1) 10 AN (first name), blank

Name 1 or "STMbnn"
+0171 Dependent Last Name 6c(1) 15 AN (last name) or blank

- 1
+0172 Dependent Name 4 First 4 significant

Control - 1 characters of dependent's
embedded spaces;
(see special
instructions)
+0175 Dependent's SSN - 1 6c(2) 9 N or blank
+0177 Relationship - 1 6c(3) 11 Values: "CHILD",

"FOSTERCHILD",
"GRANDCHILD",
"AUNT", "UNCLE",
"NEPHEW", "NIECE",
"NONE","SON", "DAUGHTER",
"OTHER"
+0178 Eligibility for 6c(4) 1 "X" or blank

0180 Dependent First 6c(1) 10 AN (first name, blank)

Name 2

2


No. Ref.
----- -------------- ---- ------ -----------------

control - 2


Name 3

3

Control - 3


Name 4

4

Control - 4

0240 Number of Children 2 Value Range 00-99

Who Lived with You
0247 Number of Children 2 Value Range 00-99

Not living With You


No. Ref.
----- -------------- ---- ------ -----------------
0350 Number of Other 2 Value Range 00-99

Dependents Listed
0355 Total Exemptions 6d 2 Value Range 00-99

Compensation Plan
Literal
Compensation Plan
Amount

Income Literal

Income Amount

Literal
0368 Adoption Literal 7 4 "AB", "SNE", "PYAB"

or blank
0369 Adoption Amt 7 12 N
0370 Fringe Benefit 2 "FB" or blank

Literal
0371 Dependent Care 3 "DCB" or blank

Benefits Literal
0372 Scholarship Literal 3 "SCH" or blank
0373 Scholarship Amount 12 N


Compensation Total
0380 Taxable Interest 8a 12 N


No. Ref.
----- -------------- ---- ------ -----------------
0385 Tax-Exempt Interest 8b 12 N
0394 Total Ordinary 9a 12 N

Dividends
0450 Total Capital Gain/ 10 12 N

Loss
0475 IRA Distributions 11a 12 N

Received
0477 IRA Distribution 11a 8 "ROLLOVER" or blank

Literal
@0479 IRA Distribution 11a 6 "STMbnn" or blank

Explanation
0480 Taxable IRA Amount 11b 12 N
0485 Pensions Annuities 12a 12 N

Received
0487 Pensions and 12a 8 "ROLLOVER" or blank

Annuities Literal
0495 Taxable Pensions 12b 12 N

Amount
0545 Repayment Literal 6 "REPAID" or blank
0551 Repayment Amount 12 N
Compensation
0553 Social Security 14a 12 N

Benefits
0555 SS Benefit Indicator 14a 3 "D", "LSE" or blank
0557 Taxable Amount of 14b 12 N

Social Security


No. Ref.
----- -------------- ---- ------ -----------------
--|

Interest Deduction
--|
Deduction

Income


No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0761 Type 6 "1040Ab"

Identification
Number
0764 Filler 1 blank
0766 Filler 1 blank
0770 AGI Repeated 22 12 N
0772 Self 65 or Over Box 23a 1 "X" or blank
0774 Self Blind Box 23a 1 "X" or blank
0776 Spouse 65 or Over 23a 1 "X" or blank

Box
0778 Spouse Blind Box 23a 1 "X" or blank
0783 Total Boxes Checked 23a 1 1, 2, 3, 4 or blank
0786 Must Itemize 23b 1 "X" or blank

Indicator
0787 Modified Standard 24 8 "SECTb933", "X" or blank

Deduction Ind
0789 Total Itemized or 24 12 N

Standard Deduction
0800 AGI Less Deduction 25 12 N


No. Ref.
----- -------------- ---- ------ -----------------
0840 Education Credit 28 3 "ECR" or blank

Recapture Literal
0850 Education Credit 28 12 N

Recapture Amount
0854 Alternative Minimum 28 3 "AMT" or blank

Tax Literal

Tax Amount
0860 Tax 28 12 N
0925 Credit for Child & 29 12 N

Dependent Care
0930 Credit for Elderly 30 12 N

or Disabled
0935 Education Credits 31 12 N

(Form 8863)
--|
0955 Child Tax Credit 32 12 N |
0965 Retirement Savings 33 12 N |

Contribution Credit
1105 Advanced EIC 36 12 N

Payments
1150 Total Tax 37 12 N

1099-R) and AK Div
W/H Literal
1157 Other 1099 (not 38 12 N |

1099-R) and AK Div
W/H Amount


No. Ref.
----- -------------- ---- ------ -----------------

Income Tax Withheld
1161 Divorced Spouse SSN 9 N or blank
1162 Divorced Literal 3 "DIV" or blank
@1173 Estimated Payment 6 "STMbnn" or blank

Name Change
1183 EIC Eligibility 40a 6 "NO" or blank

Pay Election

Tax Credit (Form
8812)
--|
--|
1195 F4868 Literal 42 9 "FORMb4868" or blank |
1197 F4868 Amount 42 12 N |
1199 Excess SST Literal 42 10 "EXCESSbSST" or blank |
1200 Excess SS Tax 42 12 N |
1250 Total Payments 42 12 N |
1260 Overpaid 43 12 N |
1262 Direct Deposit Yes 1 "X" or blank
1263 Direct Deposit No 1 "X" or blank
1270 Refund 44a 12 N |


No. Ref.
----- -------------- ---- ------ -----------------
1272 Routing Transit 44b 9 N or blank |

Number
1274 Checking Account 44c 1 "X" or blank |

Indicator
1276 Savings Account 44c 1 "X" or blank |

Indicator
1278 Depositor Account 44d 17 AN (includes hyphens or |

Number blank)
1280 Applied to ES Tax 45 12 N |
1290 Amount Owed 46 12 N |
1295 ES Penalty Indicator 47 1 NO ENTRY |
1300 ES Penalty Amount 47 12 N |

Designee "Yes" Box

Designee "No" Box

Designee Name

Designee Telephone
Number

Designee PIN

Signature


No. Ref.
----- -------------- ---- ------ -----------------

Representative

Telephone Number
1329 Optional Foreign 20 N, allowable special

Telephone Number characters are hyphen
and space

"IRS-REVIEWED",
(Left justified) or
blanks

Preparer
1350 Preparer Self- 1 "X" or blank

Employment Indicator

1400 Firm State 2 A
1410 Firm Zip 9 N

Number

or a Loan Product
similar to RAL
Non-Loan Product
similar to RAC

FORM 1040EZ U.S. Individual Income Tax Return

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Type 6 "1040Zb"

Identification
Number
0004 Filler 1 blank
0006 Filler 1 blank

Number

Number

Number)

Death

Death

embedded spaces;
(see special
instructions)


No. Ref.
----- -------------- ---- ------ -----------------

embedded spaces;
(see special
instructions)

allowable special
and ampersand (&).

slash, and hyphen


character is space


slash, hyphen and
Literal "NONE"

character is space.

Abbreviations)


No. Ref.
----- -------------- ---- ------ -----------------

Address,
or blank

"UNbOPERATION",
"JOINTbGUARD",
"JOINTbFORGE",
"NORTHERNbWATCH",
"NORTHERN FORGE",
"ENDURINGbFREEDOM",
"COMBATbZONE",
(where YYYYMMDD =
deployment date),
or blank

Explanation

Compensation Plan
Literal
Compensation Plan
Amount

Income Literal

Income Amount

Literal


No. Ref.
----- -------------- ---- ------ -----------------
0372 Scholarship Literal 3 "SCH" or blank
0373 Scholarship Amount 12 N


Compensation Total
0380 Taxable Interest 2 12 N
0382 Tax Exempt Literal 2 3 "TEI" or blank
0385 Tax Exempt Interest 2 12 N
0545 Repayment Literal 3 6 "REPAID" or blank
0551 Repayment Amount 3 12 N
Compensation
0750 Adjusted Gross 4 12 N (AGI)

Income
0770 Self Claimed 5 1 "X" or blank

Dependent Ind
0775 Spouse Claimed 5 1 "X" or blank

Dependent Ind
0815 Combined Standard 5 12 N

Deduction and
Personal Exemption

1099-R) and AK Div
W/H Literal
1157 Other 1099 (not 7 12 N |

1099-R) and AK Div
W/H Amount


No. Ref.
----- -------------- ---- ------ -----------------

Income Tax Withheld
1183 EIC Eligibility 8a 6 "NO" or blank

Pay Election
--|
--|
1195 F4868 Literal 9 9 "FORMb4868" or blank |
1197 F4868 Amount 9 12 N |
1250 Total Payments 9 12 N |
1256 Total Tax 10 12 N |
1262 Direct Deposit Yes 1 "X" or blank
1263 Direct Deposit No 1 "X" or blank
1270 Refund 11a 12 N |
1272 Routing Transit 11b 9 N or blank |

Number
1274 Checking Account 11c 1 "X" or blank |

Indicator
1276 Savings Account 11c 1 "X" or blank |

Indicator
1278 Depositor Account 11d 17 AN (includes hyphens or |

Number blank)
1290 Amount Owed 12 12 N |

Designee "Yes" Box


No. Ref.
----- -------------- ---- ------ -----------------

Designee "No" Box

Designee Name

Designee Telephone
Number
1313 Third Party 5 AN

Designee PIN

Signature

Representative

Telephone Number

"IRS-REVIEWED",
(left justified) or
blanks

Preparer




No. Ref.
----- -------------- ---- ------ -----------------
1400 Firm State 2 A
1410 Firm Zip 9 N

Number

or a Loan Product
similar to RAL
Non-Loan Product
similar to RAC

FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l

Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Type 6 "1040SS"

Identification
Number
0004 Filler 1 Blank
0005 Tax Period 6 Value "200712", YYYYMM
0006 Filler 1 Blank

Number

Number
0009 Form 1040-SS (PR) 2 Values

Literal "PR" for 1040-PR
"SS" for 1040-SS

Number)
0020 Primary Date of 8 NO ENTRY

Death
0040 Secondary Date of 8 NO ENTRY

Death


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

embedded spaces;
allowable special
characters are alpha,
hyphen or space
(see special
instructions)

embedded spaces;
allowable special
hyphen or space
(see special
instructions)
0060 Name Line 1 35 AN, Taxpayer's name;

allowable special
(See Special instruct
Part 1, Sec 7.)
0062 Foreign Street 35 NO ENTRY

Address
0064 Foreign City, State 35 NO ENTRY

or Province, Postal
Code
0066 Foreign Country 22 NO ENTRY

Addressee, or address

"NONE"


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

character is space
0087 State Abbreviation 2 A, Value "PR"
0095 Zip Code 12 N,

Values "006nnnnnnnnn",
"007nnnnnnnnn"
or "009nnnnnnnnn"
0097 Address Ind 1 NO ENTRY
0130 Filing Status 1 1 Values

1 = Single,
2 = MFJ,
3 = MFS
0135 Overseas Extension 6 NO ENTRY

Explanation

Filing Status = "3",
otherwise blank)
*0170 Qualifying Child 2(a) 10 AN (first name), blank

First Name - 1 or "STMbnn"
+0171 Qualifying Child 2(a) 15 AN (last name) or blank

Last Name - 1
+0172 Qualifying Child 4 First 4 significant

Name Control - 1 characters of child's
embedded spaces;
allowable special
hyphen or space
(see special
instructions)
+0175 Qualifying Child 2(b) 9 N or blank

SSN - 1


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------
+0177 Relationship - 1 2(c) 15 Values: "CHILD",

"FOSTERCHILD",
"GRANDCHILD",
"NEPHEW", "NIECE",
"SON", "DAUGHTER",
"NINO", "NINA",
"HIJObDEbCRIANZA",
"HIJAbDEbCRIANZA",
"NIETO", "NIETA",
"HERMANO", "HERMANA",
"SOBRINO", "SOBRINA",
"HIJO', "HIJA"
0180 Qualifying Child 2(a) 10 AN (first name), or blank

First Name - 2
0181 Qualifying Child 2(a) 15 'See 1st Occ.'

Last Name - 2
0182 Qualifying Child 4 'See 1st Occ.'

Name Control - 2
0185 Qualifying Child 2(b) 9 'See 1st Occ.'

SSN - 2
0187 Relationship - 2 2(c) 15 'See 1st Occ.'
0190 Qualifying Child 2(a) 10 'See 2nd Occ.'

First Name - 3

Last Name - 3

Name Control - 3

SSN - 3
0200 Qualifying Child 2(a) 10 'See 2nd Occ.'

First Name - 4

Last Name - 4


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

Name Control - 4

SSN - 4
1035 Exempt SE Tax 13 NO ENTRY

Indicator
1040 Self-Employment Tax 3 12 NO ENTRY
1072 Household 4 12 NO ENTRY

Employment Taxes
1074 F4137 Literal 5 11 NO ENTRY
1076 F4137 Amount 5 12 NO ENTRY
1078 Social Security & 5 15 NO ENTRY

Medicare Tax on
Tips Literal

Medicare Tax on
Tips Amount

Medicare Tax on
GTLI Literal

Medicare Tax on
GTLI Amount
1150 Total Tax 5 12 NO ENTRY
1170 ES Payments 6 12 NO ENTRY
1173 Estimated Payment 6 6 NO ENTRY

Name Change
1188 Excess Social 7 12 NO ENTRY

Security Tax


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

Tax Credit
1210 Health Coverage Tax 9 12 NO ENTRY

Credit
1260 Overpaid 11 12 N
1262 Direct Deposit-Yes 1 "X" or blank
1263 Direct Deposit-No 1 "X" or blank
1270 Refund 12 12 N
1272 Routing Transit 12b 9 N

Number

Indicator

Indicator

Number blank)
1290 Amount Owed 14 12 NO ENTRY
1295 ES Penalty Indicator 1 NO ENTRY
1300 ES Penalty Amount 12 NO ENTRY

Designee "Yes" Box

Designee "No" Box

Designee Name


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

Designee Telephone
Number

Designee PIN

Signature
1325 Surviving Spouse 1 NO ENTRY
1326 Personal 1 NO ENTRY

Representative

Telephone Number
1329 Taxpayer Optional 20 N, Allowable special

Foreign Telephone characters are hyphen
Number and space

"IRS-REVIEWED",
(Left Justified) or
blanks

Preparer


1400 Firm State 2 A


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------
1410 Firm Zip 9 N

Number

or a Loan Product
similar to RAL
Non-Loan Product
similar to RAC


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
1601 Type 6 "1040SS"

Identification
Number
1604 Filler 1 Blank
1605 Tax Period 6 Value "200712", YYYYMM
1606 Filler 1 Blank
1610 Excluded Puerto 1 12 N

Rico Income
1620 SS/Medicare Taxes 2 12 N

Withheld
1630 Add Child Tax Credit 3 12 N
1700 Name of Farm 35 NO ENTRY

Proprietor
1710 SSN of Farm 9 NO ENTRY

Proprietor
1720 Sales Amount of A-1 12 NO ENTRY

Livestock Purchased
1730 Cost or Other Basis A-2 12 NO ENTRY
1740 Purchased Profit A-3 12 NO ENTRY
1750 Sales Amount for A-4 12 NO ENTRY

Products Raised


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------
1760 Total Cooperative A-5a 12 NO ENTRY

Distributions
1770 Taxable Cooperative A-5b 12 NO ENTRY

Distributions
1780 Agricultural A-6 12 NO ENTRY

Program Payments
1790 Commodity Credit A-7 12 NO ENTRY

Loans Amount
1800 Crop Insurance A-8 12 NO ENTRY

Proceeds Amount
1810 Custom Hire A-9 12 NO ENTRY
1820 Other Farm Income A-10 12 NO ENTRY
1830 Gross Farm Income A-11 12 NO ENTRY
1900 Car and Truck B-12 12 NO ENTRY

Expenses
1910 Chemicals Expense B-13 12 NO ENTRY
1920 Conservation Expense B-14 12 NO ENTRY
1930 Custom Hire Expense B-15 12 NO ENTRY
1940 Depreciation/Sect B-16 12 NO ENTRY

179 Expense
1950 Employee Benefit B-17 12 NO ENTRY

Programs Expense
1960 Feed Purchase B-18 12 NO ENTRY

Expense
1970 Fertilizer & Lime B-19 12 NO ENTRY

Expense
1980 Freight & Trucking B-20 12 NO ENTRY

Expense
1990 Gas, Fuel, Oil B-21 12 NO ENTRY

Expense


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------
2000 Insurance Expense B-22 12 NO ENTRY
2010 Mortgage Int Expense B-23a 12 NO ENTRY
2020 Other Interest B-23b 12 NO ENTRY

Expense
2030 Labor Hired Expense B-24 12 NO ENTRY
2040 Pension/Profit- B-25 12 NO ENTRY

Sharing Expense
2050 Machinery/Equipment B-26a 12 NO ENTRY

Rent or Lease
2060 Other/Land/Animals B-26b 12 NO ENTRY

Rent or Lease
2070 Repairs/Maintenance B-27 12 NO ENTRY

Expense
2080 Seeds/Plants B-28 12 NO ENTRY

Purchased Expense
2090 Storage Warehousing B-29 12 NO ENTRY

Expense
2100 Supplies Purchased B-30 12 NO ENTRY

Expense
2110 Taxes Expense B-31 12 NO ENTRY
2120 Utilities Expense B-32 12 NO ENTRY
2130 Veterinary Fees/ B-33 12 NO ENTRY

Medicine Expense
2140 Other Expenses B-34a 20 NO ENTRY

Explanation 1
2150 Other Expenses B-34a 12 NO ENTRY

Amount 1
2160 Other Expenses B-34b 20 NO ENTRY

Explanation 2


Chld Tx Crdt

No. Ref.
----- -------------- ---- ------ -----------------
2170 Other Expenses B-34b 12 NO ENTRY

Amount 2
2180 Other Expenses B-34c 20 NO ENTRY

Explanation 3
2190 Other Expenses B-34c 12 NO ENTRY

Amount 3
2200 Other Expenses B-34d 20 NO ENTRY

Explanation 4
2210 Other Expenses B-34d 12 NO ENTRY

Amount 4
2220 Other Expenses B-34e 20 NO ENTRY

Explanation 5
2230 Other Expenses B-34e 12 NO ENTRY

Amount 5
2240 Total Farm Expenses B-35 12 NO ENTRY
2250 Net Farm Profit or B-36 12 NO ENTRY

Loss


SECTION 3 SCHEDULES
Schedule Record Identification
Each page of a schedule will have a new Schedule Record with the Page Number
incremented and must start with a Byte Count, Start of Record Sentinel and Record
Identification. The following fields describe the composition of the Record ID.
Field No. Identification Length Description
Byte Count 4 (see schedule) for fixed;

"nnnn" for variable
0000 Record ID 6 Value "SCHbbb"
0001 Schedule Type 6 Value "1040bb", "1040Ab"

or "8847bb"
0002 Page Number 5 Value "Pgnnb",

nn = 0l to 02
0003 Taxpayer Identification 9 N (Primary Social

Number Security Number)
0004 Filler 1 Blank
0005 Schedule Occurrence 7 Number limited to

Number the maximum number
of schedules allowed
(Begin data fields of the Schedule record layout)

SECTION 3 SCHEDULES
SCHEDULE A Itemized Deductions

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbA"
0001 Schedule Type 6 "1040bb"

Identification
Number
0004 Filler 1 blank
0005 Schedule Occurrence 7 N

Number 0000001
0015 Medical/Dental/ 1 12 N
Expenses
0065 AGI Amount 2 12 N
0070 Medical Allowance 3 12 N
0080 Total Medical/Dental 4 12 N
0083 Income Taxes Box 5a 1 "X" or blank |
0085 General Sales Taxes 5b 1 "X" or blank |
0090 State & Local Taxes 5 12 N
--|
0100 Real Estate Taxes 6 12 N
0110 Personal Property 7 12 N

Taxes
*0130 Other Taxes Type 8 28 AN or "STMbnn"
+0135 Other Taxes Amount 8 12 N
0140 Total Other Taxes 8 12 N

Amount

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0150 Total Taxes 9 12 N
@0159 Form 1098 10 6 "STMbnn" or blank

Explanation
0160 Mortgage Interest 10 12 N

to Financial
Institutions
@0165 Form 1098 Name/ 11 6 "STMbnn" or blank

Address
*0170 Recipient Name 11 20 AN or "STMbnn"
+0180 Recipient Address 11 40 AN
+0190 Recipient TIN 11 9 N
0195 Total Indiv 11 12 N

Mortgage Interest
Amount
0203 Deductible Points 12 12 N
0205 Qualified Mortgage 13 12 N |

Ins. Premiums
0207 Investment Interest 14 12 N |
0290 Total Interest 15 12 N |
0350 Gifts Cash/Check 16 12 N |
0360 Non-Cash/Check 17 12 N |
Contribution
0370 Carryover Prior Yr 18 12 N |
0380 Total Contributions 19 12 N |
0390 Casualty/Theft Loss 20 12 N |
*0400 Unreimbursed Emp 21 25 AN or "STMbnn" |

Bus Expn Desc
+0405 Unreimbursed 21 12 N |
Employee Business
Expense Amount

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0410 Tot Unreimbursed 21 12 N |

Employee Business
Expense Amount
0415 Tax Preparation Fees 22 12 N |
*0420 Other Expenses Type 23 30 AN or "STMbnn" |

(1)
+0430 Other Expenses 23 12 N |

Amount (1)
0432 Other Expenses Type 23 30 AN |

(2)
0434 Other Expenses 23 12 N |

Amount (2)
0435 Total Other Expenses 23 12 N |
0445 Gross Miscellaneous 24 12 N |

Deductions
0450 Form 1040 AGI 25 12 N |

Repeated
0455 Miscellaneous 26 12 N |
Allowance
0465 Net Miscellaneous 27 12 N |

Deductions
*0475 Other Expense Type 28 31 AN or "STMbnn" |
+0485 Other Expense Amount 28 12 N |
0495 Total Other Expenses 28 12 N |
0520 Total Deductions 29 12 N |
0530 Itemize Deductions 30 1 "X" or blank |

Less Than Standard
Ded

SECTION 3 SCHEDULES
SCHEDULE B Interest and Ordinary Dividends

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbB"

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Seller Financed 1 25 AN or "STMbnn"

Mortgage Name
+0011 Seller Financed 1 34 AN

Address
+0012 Seller Financed TIN 1 9 N
+0015 Seller Financed 1 12 N

Mortgage Amount
0025 Total Seller 1 12 N

Financed Mortgage
Amount
*0030 Interest Payer 1 1 50 AN or "STMbnn"
+0040 Interest Amount 1 1 12 N
0050 Interest Payer 2 1 50 AN
0060 Interest Amount 2 1 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0160 Interest Subtotal 1 17 "INTERESTbSUBTOTAL"

Literal or blank
0220 Interest Subtotal 1 12 N
0230 Nominee Literal 1 20 "NOMINEEbDISTRIBUTION" or

blank
0240 Nominee Amount 1 12 N
0250 Accrued Interest 1 16 "ACCRUEDbINTEREST" or

Literal blank
0260 Accrued Interest 1 12 N

Amount
--|
--|
0281 OID Adjustment 1 14 "OIDbADJUSTMENT" or
Literal blank
0282 OID Amount 1 12 N
0283 ABP Adjustment 1 14 "ABPbADJUSTMENT" or

Literal blank
0284 ABP Amount 1 12 N

Subtotal
0289 Excludable Savings 3 12 N

Bond Interest

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
*0300 Dividend Payer 1 5 50 AN or "STMbnn"
+0310 Dividend Amount 1 5 12 N
0320 Dividend Payer 2 5 50 AN
0330 Dividend Amount 2 5 12 N
0495 Dividend Subtotal 5 17 "DIVIDENDbSUBTOTAL"

Lit. or blank
0499 Ordinary Dividend 5 12 N

Subtotal
0510 Nominee Literal 5 20 "NOMINEEbDISTRIBUTION" or

blank

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0525 Total Ordinary 6 12 N

Dividends
0587 Acct. Form Literal 7a 9 "FORMb8814" or blank
0590 Foreign Account 7a 1 "X" or blank

Question - Yes
0595 Foreign Account 7a 1 "X" or blank

Question - No
0600 Foreign Country 7b 30 AN
0608 Trust Form Literal 8 9 "FORMb8814" or blank
0610 Foreign Trust 8 1 "X" or blank

Question - Yes
0615 Foreign Trust 8 1 "X" or blank

Question - No

SECTION 3 SCHEDULES
SCHEDULE 1 Interest and Ordinary...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbb1"
0001 Schedule Type 6 "1040Ab"

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Seller Financed 1 25 AN or "STMbnn"

Mortgage Name
+0011 Seller Financed 1 34 AN

Address
+0012 Seller Financed TIN 1 9 N
+0015 Seller Financed 1 12 N

Mortgage Amount
0025 Total Seller 1 12 N

Financed Mortgage
Amount
*0030 Interest Payer 1 1 50 AN or "STMbnn"
+0040 Interest Amount 1 1 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0160 Interest Subtotal 1 17 "INTERESTbSUBTOTAL"

Literal or blank
0220 Interest Subtotal 1 12 N
0230 Nominee Literal 1 20 "NOMINEEbDISTRIBUTION"

or blank
0250 Accrued Interest 1 16 "ACCRUEDbINTEREST"

Literal or blank
0260 Accrued Interest 1 12 N

Amount
--|
--|
0281 OID Adjustment 1 14 "OIDbADJUSTMENT"
Literal or blank
0282 OID Amount 1 12 N
0283 ABP Adjustment 1 14 "ABPbADJUSTMENT"

Literal or blank
0284 ABP Amount 1 12 N

Subtotal

Bond Interest

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
*0300 Dividend Payer 1 5 50 AN or "STMbnn"
+0310 Dividend Amount 1 5 12 N
0495 Dividend Subtotal 5 17 "DIVIDENDbSUBTOTAL"

Lit. or blank
0499 Ordinary Dividend 5 12 N

Subtotal
0510 Nominee Literal 5 20 "NOMINEEbDISTRIBUTION"

or blank

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0525 Total Ordinary 6 12 N

Dividends

SECTION 3 SCHEDULES
SCHEDULE C PAGE 1 Profit or Loss from Business

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbC"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000008
0010 Name of Proprietor 35 AN
0015 SSN of Proprietor 9 N
0020 Principal Business A 20 AN
0030 Business Code B 6 N
0040 Business Name C 45 AN
0060 Employer ID Number D 9 N
0061 Business Address E 35 AN
0062 Business City/State/ E 30 AN

Zip Code
0063 Cash Acctg Method F(1) 1 "X" or blank
0064 Accrual Acctg Meth F(2) 1 "X" or blank
0066 Other Acctg Method F(3) 1 "X" or blank
*0068 Type of Other Meth F(3) 25 AN or "STMbnn"

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0177 Materially G 1 "X" or blank

Participate in
Current Tax Year - Y
0183 Materially G 1 "X" or blank

Participate in
Current Tax Year - N
0195 First Schedule C H 1 "X" or blank

Filed for this
Business
0198 Statutory Employee 1 1 "X" or blank

Earnings Ind
0200 Gross Receipts/Sales 1 12 N
0210 Returns/Allowances 2 12 N
0220 Gross Receipts Less 3 12 N

Returns Allowances
0230 Cost of Goods Sold 4 12 N
0240 Gross Profit 5 12 N
0260 Other Income 6 12 N
0270 Gross Income 7 12 N
0280 Advertising Expense 8 12 N
0293 Car/Truck Expenses 9 12 N
0297 Commissions and Fees 10 12 N
0300 Contract Labor 11 12 N
0303 Depletion 12 12 N
0307 Depreciation/Sec 13 12 N
179 Deduction
0317 Employee Benefit 14 12 N

Prog
0327 Insurance 15 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
@0333 Form 1098 16a 6 "STMbnn" or blank

Explanation
0337 Mortgage Interest 16a 12 N
@0340 Form 1098 Name/ 16b 6 "STMbnn" or blank

Address
0343 Other Interest 16b 12 N
0353 Legal/Prof Services 17 12 N
0357 Office Expense 18 12 N
0363 Pension/Profit 19 12 N
Sharing
0365 Rent on Machinery 20a 12 N

and Equipment
0367 Rent on Property 20b 12 N
0373 Repairs and 21 12 N

Maintenance
0377 Supplies 22 12 N
0383 Taxes and Licenses 23 12 N
0387 Travel 24a 12 N
0393 Meals/Entertainment 24b 12 N
0407 Utilities 25 12 N
0450 Wages less 26 12 N

Employment Credits
0605 Total Other Expenses 27 12 N
0700 Total Expenses 28 12 N
0702 Tentative Profit/ 29 12 N

Loss
0703 Home Business 30 12 N

Expense

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0705 Passive Activity 31 3 "PAL" or blank

Loss Indicator
0710 Net Profit (Loss) 31 12 N
0720 All is At Risk 32a 1 "X" or blank
0730 Some is Not At Risk 32b 1 "X" or blank

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0739 Filler 1 blank

Number 0000001 - 0000008
0741 Clos Inv Cost Method 33a 1 "X" or blank
0742 Lower Cost/Market 33b 1 "X" or blank
0744 Other Clos Inv 33c 1 "X" or blank

Method
@0746 Other Meth 33c 6 "STMbnn" or blank

Explanation
0748 Change Inventory 34 1 "X" or blank

Question - Yes
@0751 Change Inventory 34 6 "STMbnn" or blank

Method Explanation
0753 Change Inventory 34 1 "X" or blank

Question - No
0755 Beginning Inventory 35 12 N
0758 Purchases 36 12 N
0760 Cost of Labor 37 12 N
0770 Materials/Supplies 38 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0780 Other Costs 39 12 N
0790 Total Costs 40 12 N
0800 End of Year 41 12 N

Inventory
0810 Cost of Goods Sold 42 12 N
*0820 Vehicle Service Date 43 8 YYYYMMDD or "STMbnn",

or blank
+0830 Business Miles 44a 6 N
+0840 Commuting Miles 44b 6 N
+0850 Other Miles 44c 6 N
+0860 Another Vehicle Yes 45 1 "X" or blank
+0870 Another Vehicle No 45 1 "X" or blank
+0880 Vehicle Available 46 1 "X" or blank

Yes
+0890 Vehicle Available No 46 1 "X" or blank
+0900 Evidence Yes 47a 1 "X" or blank
+0910 Evidence No 47a 1 "X" or blank
+0920 Written Yes 47b 1 "X" or blank
+0930 Written No 47b 1 "X" or blank
*0940 Other Expense Type 1 25 AN or "STMbnn"
+0950 Other Expense 12 N

Amount 1
0960 Other Expense Type 2 25 AN
0970 Other Expense 12 N

Amount 2

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

Amount 3

Amount 4

Amount 5

Amount 6

Amount 7

Amount 8

Amount 9
1140 Total Other Expenses 48 12 N

SECTION 3 SCHEDULES
SCHEDULE C-EZ Net Profit from Business...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbCZ"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0020 Principal Business A 20 AN
0030 Business Code B 6 N
0040 Business Name C 45 AN
0060 Employer ID Number D 9 N
0061 Business Address E 35 AN
0062 Business City/State/ E 30 AN

Zip Code

Earnings Ind
0200 Gross Receipts/Sales 1 12 N
0710 Net profit 3 12 N

SECTION 3 SCHEDULES
SCHEDULE C-EZ Net Profit from Business...

No. Ref.
----- -------------- ---- ------ -----------------
*0820 Vehicle Service Date 4 8 YYYYMMDD or "STMbnn",

or blank
+0830 Business Miles 5a 6 N
+0840 Commuting Miles 5b 6 N
+0850 Other Miles 5c 6 N
+0860 Another Vehicle Yes 6 1 "X" or blank
+0870 Another Vehicle No 6 1 "X" or blank
+0880 Vehicle Available 7 1 "X" or blank

Yes
+0890 Vehicle Available No 7 1 "X" or blank
+0900 Evidence Yes 8a 1 "X" or blank
+0910 Evidence No 8a 1 "X" or blank
+0920 Written Yes 8b 1 "X" or blank
+0930 Written No 8b 1 "X" or blank

SECTION 3 SCHEDULES
SCHEDULE D PAGE 1 Capital Gains and Losses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbD"

Identification
Number
0004 Filler 1 blank

Number 0000001
*0020 ST Property Desc 1 1(a)1 80 AN or "STCGL" or blank |
+0030 ST Date Acquired 1 1(b)1 8 YYYYMMDD, or "VARIOUS"
+0040 ST Date Sold 1 1(c)1 8 YYYYMMDD, or "BANKRUPT",

or "WORTHLSS"
+0050 ST Sales Price 1 1(d)1 12 N, or "EXPIRED", or

"WORTHLSS"
+0060 ST Cost/Other Basis 1(e)1 12 N, or "EXPIRED"

1
+0075 ST Gain or Loss - 1 1(f)1 12 N
0090 ST Property Desc 2 1(a)2 80 AN |
0100 ST Date Acquired 2 1(b)2 8 'See 1st Occ.'
0110 ST Date Sold 2 1(c)2 8 YYYYMMDD, or "BANKRUPT",

or "WORTHLSS"
0120 ST Sales Price 2 1(d)2 12 N, or "EXPIRED", or

"WORTHLSS"
0130 ST Cost/Other Basis 1(e)2 12 N, or "EXPIRED"

2

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0145 ST Gain or Loss - 2 1(f)2 12 N

or "WORTHLSS"

"WORTHLSS"

3

or "WORTHLSS"

"WORTHLSS"

4

or "WORTHLSS"
0330 ST Sales Price 5 1(d)5 12 N, "EXPIRED" or

"WORTHLSS"

5
0350 ST Gain or Loss 5 1(f)5 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0639 D-1 Total Short 2(d) 12 NO ENTRY

Term Sales
0649 D-1 Total Short 2(f) 12 NO ENTRY

Term Gain/Loss
0710 Total ST Sales Price 3(d) 12 N
0715 ST Gain or Loss 4(f) 12 N

from F6252/4684/
8824/6781
0725 Net ST Gain/Loss 5(f) 12 N

(Part/S-Corp)
0860 Short Loss Carryover 6(f) 12 N
0877 Net ST Gain/Loss 7(f) 12 N
*0880 LT Property Desc 1 8(a)1 80 AN or "LTCGL" or blank |
+0890 LT Date Acquired 1 8(b)1 8 YYYYMMDD, or "INHERIT",

or "VARIOUS"
+0900 LT Date Sold 1 8(c)1 8 YYYYMMDD or "WORTHLSS"
+0910 LT Sales Price 1 8(d)1 12 N, or "EXPIRED", or

"WORTHLSS"
+0920 LT Cost/Other Basis 8(e)1 12 N, or "EXPIRED"

1
+0935 LT Gain or Loss - 1 8(f)1 12 N
0950 LT Property Desc 2 8(a)2 80 AN |
0960 LT Date Acquired 2 8(b)2 8 'See 1st Occ.'
0970 LT Date Sold 2 8(c)2 8 YYYYMMDD or "WORTHLSS"
0980 LT Sales Price 2 8(d)2 12 N, or "EXPIRED", or

"WORTHLSS"
0990 LT Cost/Other Basis 8(e)2 12 N, or "EXPIRED"

2
1005 LT Gain or Loss - 2 8(f)2 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
1050 LT Sales Price 3 8(d)3 12 N, or "EXPIRED" or

"WORTHLSS"

3
1120 LT Sales Price 4 8(d)4 12 N, or "EXPIRED", or

"WORTHLSS"

4
1360 LT Sales Price 5 8(d)5 12 N, "EXPIRED", or

"WORTHLSS"

5
1400 LT Gain or Loss 5 8(f)5 12 N
1701 D-1 Total Long Term 9(d) 12 NO ENTRY

Sales
1703 D-1 Long Term Gain/ 9(f) 12 NO ENTRY

loss

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
1715 Total LT Sales Price 10(d) 12 N
1720 LT Gain or Loss 11(f) 12 N

from Other Forms
1731 Net LT Gain or Loss 12(f) 12 N

(Part/S-Corp)
1760 F8814 Literal 13 9 "FORMb8814" or blank
1770 F8814 Amount 13 12 N
1775 Capital Gain 13(f) 12 N

Distribution
1820 Long Term Loss 14(f) 12 N

Carryover
1835 Combined Net LT 15(f) 12 N

Gain/Loss

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
1840 Record ID 6 "SCHbbD"

Identification
Number
1844 Filler 1 blank

Number 0000001
2400 Combined Net Gain/ 16 12 N

Loss
2420 Both Gains - Yes 17 1 "X" or blank
2440 Both Gains - No 17 1 "X" or blank
2460 28% Rate Gain WS Amt 18 12 N
2480 Unrecaptured Sec 19 12 N

1250 Gain WS Amt
2500 Both Zero or Blank - 20 1 "X" or blank

Yes
2520 Both Zero or Blank - 20 1 "X" or blank

No
2540 Allowable Loss 21 12 N
2560 1040 Qualified Div - 22 1 "X" or blank

Yes
2580 1040 Qualified Div - 22 1 "X" or blank

No

SECTION 3 SCHEDULES
SCHEDULE E PAGE 1 Supplemental Income and Loss

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbE"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000015
0010 Property Kind A-1 20 AN
0020 Property Address A-1 37 AN
0025 Property Kind B-1 20 AN
0030 Property Address B-1 37 AN
0035 Property Kind C-1 20 AN
0040 Property Address C-1 37 AN
0045 Personal Use - Yes A-2 1 "X" or blank
0050 Personal Use - No A-2 1 "X" or blank
0055 Personal Use - Yes B-2 1 "X" or blank
0060 Personal Use - No B-2 1 "X" or blank
0065 Personal Use - Yes C-2 1 "X" or blank
0070 Personal Use - No C-2 1 "X" or blank
0100 Rents Received A A-3 12 N
0110 Rents Received B B-3 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0120 Rents Received C C-3 12 N
0125 Total Rents Received D-3 12 N
0130 Royalties Received A A-4 12 N
0140 Royalties Received B B-4 12 N
0150 Royalties Received C C-4 12 N
0155 Total Royalties D-4 12 N

Rec'd
0170 Advertising A A-5 12 N
0180 Advertising B B-5 12 N
0190 Advertising C C-5 12 N
0200 Auto-Travel A A-6 12 N
0210 Auto-Travel B B-6 12 N
0220 Auto-Travel C C-6 12 N
0230 Cleaning-Maint A A-7 12 N
0240 Cleaning-Maint B B-7 12 N
0250 Cleaning-Maint C C-7 12 N
0260 Commissions A A-8 12 N
0270 Commissions B B-8 12 N
0280 Commissions C C-8 12 N
0290 Insurance A A-9 12 N
0300 Insurance B B-9 12 N
0310 Insurance C C-9 12 N
0320 Legal-Pro Fees A A-10 12 N
0330 Legal-Pro Fees B B-10 12 N
0340 Legal-Pro Fees C C-10 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0342 Management Fees 11a 12 N
0343 Management Fees 11b 12 N
0344 Management Fees 11c 12 N
@0345 Form 1098 12 6 "STMbnn" or blank

Explanation
0350 Mortgage Interest A A-12 12 N
0360 Mortgage Interest B B-12 12 N
0370 Mortgage Interest C C-12 12 N
0380 Total Mort Interest D-12 12 N
@0385 Form 1098 Name/ 13 6 "STMbnn" or blank

Address
0390 Other Interest A A-13 12 N
0400 Other Interest B B-13 12 N
0410 Other Interest C C-13 12 N
0420 Repairs A A-14 12 N
0430 Repairs B B-14 12 N
0440 Repairs C C-14 12 N
0450 Supplies A A-15 12 N
0460 Supplies B B-15 12 N
0470 Supplies C C-15 12 N
0480 Taxes A A-16 12 N
0490 Taxes B B-16 12 N
0500 Taxes C C-16 12 N
0510 Utilities A A-17 12 N
0520 Utilities B B-17 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0530 Utilities C C-17 12 N
*0570 Other-Description 1 A-18-1 25 AN or "STMbnn"
+0580 Other Amount A A-18-1 12 N
+0590 Other Amount B B-18-1 12 N
+0600 Other Amount C C-18-1 12 N
0610 Other-Description 2 A-18-2 25 AN
0620 Other Amount A A-18-2 12 N
0630 Other Amount B B-18-2 12 N
0640 Other Amount C C-18-2 12 N
0970 Tot Rental & A-19 12 N

Royalty Expenses A
0980 Tot Rental & B-19 12 N

Royalty Expenses B

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0990 Tot Rental & C-19 12 N

Royalty Expenses C
1000 Rental & Royalty D-19 12 N

Deduction
1010 Deprec Expense A A-20 12 N
1020 Deprec Expense B B-20 12 N
1030 Deprec Expense C C-20 12 N
1040 Total Depreciation D-20 12 N
1050 Total Expenses A A-21 12 N
1060 Total Expenses B B-21 12 N
1070 Total Expenses C C-21 12 N
1080 Net Rental Income A-22 12 N

(Loss) A
1090 Net Rental Income B-22 12 N

(Loss) B
1100 Net Rental Income C-22 12 N

(Loss) C
1103 Deductible Rental A-23 12 N

Loss A
1105 Deductible Rental B-23 12 N

Loss B
1107 Deductible Rental C-23 12 N

Loss C
1120 Total Losses 25 12 N
1130 Non Passive 26 3 "NPA" or blank

Activity Literal
(for EIC purposes)
1140 Non Passive 26 12 N

Activity Amount

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
1150 Total Income or Loss 26 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
1160 Record ID 6 "SCHbbE"

Identification
Number
1164 Filler 1 blank

Number 0000001 - 0000015
1166 Prior Years Losses 27 1 "X" or blank

Yes Box
1167 Prior Years Losses 27 1 "X" or blank

No Box
*1170 Part/S-Corp Name A 28A(a) 47 AN, "PYA", "UPE", or

"STMbnn"
+1172 Part/S-Corp Ind 28A(b) 1 "P" or "S" or blank
+1174 Foreign Partner 28A(c) 1 "X" or blank
+1176 Part/S-Corp EIN 28A(d) 9 N
+1180 Any Amount is Not 28A(e) 1 "X" or blank

At Risk
*+1186 Part/S-Corp Passive 28A(f) 12 N or "STMbnn"

F8582 Loss
+1188 Part/S-Corp Passive 28A(g) 12 N

Sch K-1 Income
+1192 Part/S-Corp 28A(h) 12 N

Nonpassive Sch K-1
Loss

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
+1194 Part/S-Corp 28A(i) 12 N

Nonpassive Sec 179
Deduction
+1196 Part/S-Corp 28A(j) 12 N

Nonpassive Sch K-1
Income
1200 Part/S-Corp Name B 28B(a) 47 AN, "PYA", "UPE"
1210 Part/S-Corp Ind 28B(b) 1 "P" or "S" or blank
1220 Foreign Partner 28B(c) 1 "X" = Yes, " " = No
1230 Part/S-Corp EIN 27B(d) 9 N
1238 Any Amount is Not 28B(e) 1 "X" or blank

At Risk
1243 Part/S-Corp Passive 28B(f) 12 N

F8582 Loss
1247 Part/S-Corp Passive 28B(g) 12 N

Sch K-1 Income
1253 Part/S-Corp 28B(h) 12 N

Nonpassive Sch K-1
Loss
1255 Part/S-Corp 28B(i) 12 N

Nonpassive Sec 179
Deduction
1257 Part/S-Corp 28B(j) 12 N

Nonpassive Sch K-1
Income
1260 Part/S-Corp Name C 28C(a) 47 AN, "PYA", "UPE"
1270 Part/S-Corp Ind 28C(b) 1 "P" or "S" or blank
1280 Foreign Partner 28C(c) 1 "X" = Yes, " " = No
1290 Part/S-Corp EIN 28C(d) 9 N
1298 Any Amount is Not 28C(e) 1 "X" or blank

At Risk

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
1303 Part/S-Corp Passive 28C(f) 12 N

F8582 Loss
1307 Part/S-Corp Passive 28C(g) 12 N

Sch K-1 Income
1313 Part/S-Corp 28C(h) 12 N

Nonpassive Sch K-1
Loss
1315 Part/S-Corp 28C(i) 12 N

Nonpassive Sec 179
Deduction
1317 Part/S-Corp 28C(j) 12 N

Nonpassive Sch K-1
Income
1320 Part/S-Corp Name D 28D(a) 47 AN, "PYA", "UPE"
1330 Part/S-Corp Ind 28D(b) 1 "P" or "S" or blank
1340 Foreign Partner 28D(c) 1 "X" = Yes, " " = No
1350 Part/S-Corp EIN 28D(d) 9 N
1358 Any Amount is Not 28D(e) 1 "X" or blank

At Risk
1363 Part/S-Corp Passive 28D(f) 12 N

F8582 Loss
1367 Part/S-Corp Passive 28D(g) 12 N

Sch K-1 Income
1373 Part/S-Corp 28D(h) 12 N

Nonpassive Sch K-1
Loss
1375 Part/S-Corp 28D(i) 12 N

Nonpassive Sec 179
Deduction
1377 Part/S-Corp 28D(j) 12 N

Nonpassive Sch K-1
Income

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
1445 Total Part/S-Corp 29a(g) 12 N

Sch K-1 Passive Inc
1455 Total Part/S-Corp 29a(j) 12 N

Sch K-1 Nonpass Inc
1475 Total Passive F8582 29b(f) 12 N

Loss
1485 Total Nonpassive 29b(h) 12 N

Sch K-1 Loss
1495 Total Nonpassive 29b(i) 12 N

Sec 179 Deduction
1750 Tot Part/S-Corp 30 12 N

Income
1755 Tot Part/S-Corp 31 12 N

Loss and Sec 179
Deduction
1765 Net Part/S-Corp 32 12 N

Income or Loss
*1790 Estate/Trust Name A 33A(a) 65 AN or "STMbnn"
+1800 Estate/Trust EIN 33A(b) 9 N
*+1807 Passive F8582 Loss 33A(c) 12 N or "STMbnn"
+1813 Passive Sch K-1 33A(d) 12 N

Income
+1817 Nonpassive Sch K-1 33A(e) 12 N

Loss
+1825 Nonpassive Sch K-1 33A(f) 12 N

Inc
1830 Estate/Trust Name B 33B(a) 65 AN
1840 Estate/Trust EIN 33B(b) 9 N
1847 Passive F8582 Loss 33B(c) 12 N
1853 Passive Sch K-1 33B(d) 12 N

Income

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
1857 Nonpassive Sch K-1 33B(e) 12 N

Loss
1865 Nonpassive Sch K-1 33B(f) 12 N

Inc
1913 Total Passive Sch K- 34a(d) 12 N

1 Income
1917 Total Nonpassive 34a(f) 12 N

Sch K-1 Income
1923 Total Passive F8582 34b(c) 12 N

Loss
1927 Total Nonpassive 34b(e) 12 N

Sch K-1 Loss
1933 Tot Estate/Trust Inc 35 12 N
1937 Tot Estate/Trust 36 12 N

Loss
1939 Sch K-1 ES Payments 37 18 "ESbPAYMENTbCLAIMED"

Literal or blank
1943 Sch K-1 ES Payments 37 12 N

Amount
1945 Total Estate/Trust 37 12 N

Net Income/Loss
*1953 REMIC Name 38(a) 20 AN or "STMbnn"
+1957 REMIC EIN 38(b) 9 N
+1963 Excess Inclusion 38(c) 12 N
+1967 Sch Q Taxable 38(d) 12 N

Income/Net Loss
+1973 Sch Q Line 3 Income 38(e) 12 N
1977 Total REMIC Income 39 12 N
1991 Net Farm Rental 40 12 N

Income/Loss

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
2010 Total Supplemental 41 12 N

Income (Loss)
2020 Farming/Fishing 42 12 N
Share
2030 Net Rental Real 43 12 N

Estate Income/Loss

SECTION 3 SCHEDULES
SCHEDULE EIC Earned Income Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHEIC"

Identification
Number
0004 Filler 1 blank

Number 0000001
0007 Qualifying Child 4 First 4 significant

embedded spaces;
(see special
instructions)
0010 Qualifying Child 1 10 AN (first name) or blank

First Name - 1
0011 Qualifying Child 1 15 AN (last name) or blank

Last Name - 1
0015 Qualifying SSN - 1 2 9 N
0020 Year Of Birth - 1 3 4 N
0030 Student "Yes" Box - 4(a) 1 "X" or blank

1
0035 Student "No" Box - 1 4(a) 1 "X" or blank
0040 Disabled "Yes" Box - 4(b) 1 "X" or blank

1

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0045 Disabled "No" Box - 4(b) 1 "X" or blank

1
0060 Relationship - 1 5 11 AN, "CHILD", "SON",

"DAUGHTER",
"GRANDCHILD",
"FOSTERCHILD", "SISTER",
"BROTHER", "NIECE",
"NEPHEW"
0070 Number of Months - 1 6 2 N, Range 00-12
0077 Qualifying Child 4 First 4 significant

embedded spaces;
(see special
instructions)
0080 Qualifying Child 1 10 AN (first name) or blank

First Name - 2
0081 Qualifying Child 1 15 AN (last name) or blank

Last Name - 2
0085 Qualifying SSN - 2 2 9 N
0090 Year Of Birth - 2 3 4 N
0100 Student "Yes" Box - 4(a) 1 "X" or blank

2
0105 Student "No" Box - 2 4(a) 1 "X" or blank
0110 Disabled "Yes" Box - 4(b) 1 "X" or blank

2
0115 Disabled "No" Box - 4(b) 1 "X" or blank

2
0130 Relationship - 2 5 11 AN, "CHILD", "SON",

"DAUGHTER",
"GRANDCHILD",
"FOSTERCHILD", "SISTER",
"BROTHER", "NIECE",
"NEPHEW"

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0140 Number of Months - 2 6 2 N, Range 00-12

SECTION 3 SCHEDULES
SCHEDULE F PAGE 1 Profit or Loss from Farming

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbF"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000005
0030 Principal Product A 35 AN
0040 Agricultural B 6 N or blank

Activity Code
0050 Accounting Method C-1 1 "X" or blank

Cash Indicator
0060 Accounting Method C-2 1 "X" or blank

Accrual Indicator
0070 Employer ID. Number D 9 N or blank
0100 Materially E 1 "X" or blank

Participate Yes
Indicator
0110 Materially E 1 "X" or blank

Participate No
Indicator
0140 Sales Amount of 1 12 N

Livestock Purchased

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0150 Cost or Other Basis 2 12 N
0160 Purchased Profit 3 12 N
0170 Sales Amount for 4 12 N

Products Raised
0180 Total Cooperative 5a 12 N

Distributions
0195 Taxable Amount 5b 12 N
0205 Agricultural 6a 12 N
Program Payments
@0215 Commodity Credit 6 "STMbnn" or blank

Loans Explan
0230 Commodity Credit 7a 12 N

Loans Amount
0235 Commodity Credit 7b 12 N

Loans Forfeited
0240 Taxable Amount 7c 12 N
0245 Crop Insurance 8a 12 N

Proceeds Amount
@0251 Election to Defer 6 "STMbnn" or blank

Explan
0252 Election to Defer 8c 1 "X" or blank

Indicator
0255 Deferred Amount 8d 12 N
0260 Custom Hire 9 12 N
0270 Income Amount From 10 12 N

Tax Credits/Refunds
0280 Gross Income Amount 11 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0295 Car and Truck 12 12 N

Expense
0300 Chemicals Expense 13 12 N
0310 Conservation Expense 14 12 N
0315 Custom Hire Expense 15 12 N
0320 Sect 179 Expense 16 12 N

Programs Expense
0340 Feed Purchased 18 12 N

Expense
0350 Fertilizer & Lime 19 12 N

Expense
0360 Freight & Trucking 20 12 N

Expense
0370 Gas, Fuel, Oil 21 12 N

Expense
0380 Insurance Expense 22 12 N

Explanation
0390 Mortgage Int Expense 23a 12 N
@0395 Form 1098 Name/ 23b 6 "STMbnn" or blank

Address

Expense
0410 Labor Hired Expense 24 12 N
0450 Pension/Profit 25 12 N
Sharing Expense
0460 Machinery/Equipment 26a 12 N

Rent or Lease

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0465 Other/Land/Animals 26b 12 N

Rent or Lease
0470 Repairs/Maintenance 27 12 N
Expense
0480 Seeds/Plants 28 12 N
Purchased Expense
0490 Storage Warehousing 29 12 N

Expense
0510 Supplies Purchased 30 12 N

Expense
0520 Taxes Expense 31 12 N
0540 Veterinary Fees/ 33 12 N

Medicine Expense
*0550 Other Expenses 34a 20 AN or "STMbnn"

Explanation 1
+0560 Other Expenses 34a 12 N

Amount 1
0570 Other Expenses 34b 20 AN

Explanation 2
0580 Other Expenses 34b 12 N

Amount 2
0590 Other Expenses 34c 20 AN

Explanation 3
0600 Other Expenses 34c 12 N

Amount 3
0610 Other Expenses 34d 20 AN

Explanation 4
0620 Other Expenses 34d 12 N

Amount 4
0630 Other Expenses 34e 20 AN

Explanation 5

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0640 Other Expenses 34e 12 N

Amount 5
0642 Other Expenses 34f 20 AN

Explanation 6
0644 Other Expenses 34f 12 N

Amount 6
0675 PAL Indicator 36 3 "PAL" or blank
0680 Net Farm Profit or 36 12 N

Loss
0690 All is At Risk 37a 1 "X" or blank

Indicator
0700 Some is Not At Risk 37b 1 "X" or blank

Indicator

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0710 Record ID 6 "SCHbbF"

Identification
Number
0714 Filler 1 blank

Number 0000001 - 0000005
0720 Sales Amount of 38 12 N

Livestock
0730 Cooperative 39a 12 N

Distributions

Program Payments
@0775 Commodity Credit 6 "STMbnn" or blank

Loans Explain

Loans Amount

Loans Forfeited
0810 Crop Insurance 42 12 N

Proceeds

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0820 Custom Hire Income 43 12 N
0830 Other Income 44 12 N

Credits/Refunds
0840 Total Income Amount 45 12 N
0850 Inventory At 46 12 N
Beginning Year
0860 Cost of Products 47 12 N

Purchased
0870 Beginning Inventory 48 12 N

Plus Products
0880 Purchased Inventory 49 12 N

At End of Year
0890 Cost of Farm 50 12 N

Products Sold
0900 Gross Farm Income 51 12 N

SECTION 3 SCHEDULES
SCHEDULE H PAGE 1 Household Employment Taxes

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbH"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Employer Name 35 AN. Allowable special

less than (<), hyphen (-)
and ampersand (&)
0015 Employer Name 4 First 4 significant

Control characters of employer's
embedded spaces;
alpha, hyphen or space.
0020 Employer SSN 9 N
0030 Employer 9 N
Identification
Number
0040 Cash Wage Over A 1 "X" or blank

$1500 Paid Yearly -
Yes
0045 Cash Wage Over A 1 "X" or blank

$1500 Paid Yearly -
No

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0050 Federal Income Tax B 1 "X" or blank

Withheld - Yes
0055 Federal Income Tax B 1 "X" or blank

Withheld - No
0060 Cash Wage Over C 1 "X" or blank

$1000 Paid Qtrly -
No
0065 Cash Wage Over C 1 "X" or blank

$1000 Paid Qtrly -
Yes
0070 Social Security 1 12 N

Wages
0080 Social Security Tax 2 12 N
0090 Medicare Wages 3 12 N
0100 Medicare Tax 4 12 N
0110 Federal Income Tax 5 12 N

Withheld
0120 Soc. Security, 6 12 N

Medicare and Fed
Income Tx Subtotal
0125 Disability Amount 6 12 N
0130 Advance EIC Payment 7 12 N
0140 Total Taxes Less 8 12 N

Advance EIC Payments
0150 Cash Wages Over 9 1 "X" or blank

$1000 Paid Qtrly -
No
0155 Cash Wages Over 9 1 "X" or blank

$1000 Paid Qtrly -
Yes

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0160 Record ID 6 "SCHbbH"

Identification
Number
0164 Filler 1 blank

Number 0000001 - 0000002
0170 Unemplymnt Cntrbtns 10 1 "X" or blank

to Only One State
Yes
0175 Unemplymnt Cntrbtns 10 1 NO ENTRY

to Only One State No
0180 Total Unemplymnt 11 1 "X" or blank

Cntrbtns Pd By
April Deadline Yes
0185 Total Unemplymnt 11 1 NO ENTRY

Cntrbtns Pd By
April Deadline No
0190 Taxable Wages for 12 1 "X" or blank

FUTA Also Taxable
for State Yes
0195 Taxable Wages for 12 1 NO ENTRY

FUTA Also Taxable
for State No
0200 Name of State Where 13 2 Standard Postal State

Unemplymnt Cntrbtns Abbreviations
Paid

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0210 State Reporting Num 14 15 AN

on State Unemplymnt
Tax Retrn
0220 Cntrbtns Paid to 15 12 N or "0%bRATE"

State Unemplymnt
Fund
0230 Total Taxable Wages 16 12 N

for FUTA (Section A)
0240 FUTA Tax 17 12 N
0250 State Name 1 18(a) 2 NO ENTRY
0260 State Reporting Num 18(b) 15 NO ENTRY

on State Unemplymnt
Tx Ret 1
0270 Taxable Payroll for 18(c) 12 NO ENTRY

Unemplymnt Cntrbtns
1
0280 Beginning Date of 18(d) 8 NO ENTRY

State Experience
Rate Period 1
0285 Ending Date of 18(d) 8 NO ENTRY

State Experience
Rate Period 1
0290 State Experience 18(e) 6 NO ENTRY

Rate 1
0300 Unemployment Tax 18(f) 12 NO ENTRY

Credit at .054 - 1
0310 Unemplymnt Tax 18(g) 12 NO ENTRY

Credit at Maximum
Pct - 1
0320 Additional Tax 18(h) 12 NO ENTRY

Credit 1
0330 Contributions Paid 18(i) 12 NO ENTRY

to State
Unemployment Fund 1

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0340 State Name 2 18(a) 2 NO ENTRY
0350 State Reporting Num 18(b) 15 NO ENTRY

on State Unemplymnt
Tx Ret 2
0360 Taxable Payroll For 18(c) 12 NO ENTRY

Unemplymnt Cntrbtns
2
0370 Beginning Date of 18(d) 8 NO ENTRY

State Experience
Rate Period 2
0375 Ending Date of 18(d) 8 NO ENTRY

State Experience
Rate Period 2
0380 State Experience 18(e) 6 NO ENTRY

Rate 2
0390 Unemployment Tax 18(f) 12 NO ENTRY

Credit at .054 - 2
0400 Unemplymnt Tax 18(g) 12 NO ENTRY

Credit at Maximum
Pct - 2
0410 Additional Tax 18(h) 12 NO ENTRY

Credit 2
0420 Contributions to 18(i) 12 NO ENTRY

State Unemployment
Fund 2
0440 Total Additional 19(h) 12 NO ENTRY

Tax Credit
0450 Total Contributions 19(i) 12 NO ENTRY

to State
Unemployment Funds
0460 Tentative Total Tax 20 12 NO ENTRY

Credit
0470 Total Taxable Wages 21 12 NO ENTRY

for FUTA (Section B)

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0480 Gross FUTA Tax 22 12 NO ENTRY

Amount
0490 Maximum Tax Credit 23 12 NO ENTRY

Amount
0500 Total Tax Credit 24 12 NO ENTRY

Allowed
0503 NY Worksheet 24 1 NO ENTRY

Indicator
0510 FUTA Tax (Subtract 25 12 NO ENTRY

line 24 from line
22)
0520 Total Taxes from 26 12 N

Line 8
0530 Total Combined 27 12 N

Taxes Plus Futa
Taxes
0540 Required to File 28 1 "X" or blank

Form 1040 - Yes
0550 Required to File 28 1 NO ENTRY

Form 1040 - No

SECTION 3 SCHEDULES
SCHEDULE J Income Averaging for Farmers and Fishermen

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbJ"

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Elected Farm Income 2 12 N
0030 Subtract Line 2 3 12 N

from Line 1
0040 Tax on Line 3 4 12 N
0050 Taxable Income from 5 12 N

Prior Years
0060 One-third Elected 6 12 N

Farm Income
0070 Add Lines 5 and 6 7 12 N
0080 Tax on Line 7 8 12 N

Prior Years
0100 Amount from Line 6 10 12 N
0110 Add Lines 9 and 10 11 12 N
0120 Tax on Line 11 12 12 N

SECTION 3 SCHEDULES
SCHEDULE J Income Averaging for Farmers and Fishermen

No. Ref.
----- -------------- ---- ------ -----------------

Prior Year
0150 Add Lines 13 and 14 15 12 N
0160 Tax on Line 15 16 12 N
0170 Add Lines 4, 8, 12, 17 12 N

and 16

Prior Years

Prior Years

Prior Year
0210 Add Lines 18 21 12 N

through 20
0220 Tax - Sch J 22 12 N

SECTION 3 SCHEDULES
SCHEDULE R PAGE 1 Credit for the Elderly or the...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbR"

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Over 65 1 1 "X" or blank
0020 Retire/Disabled 2 1 "X" or blank
0030 Both Over 65 3 1 "X" or blank
0040 Both Under 65, One 4 1 "X" or blank

Retired
0050 Both Under 65, Both 5 1 "X" or blank

Retired
0060 One Over 65, Other 6 1 "X" or blank

Retired

Not Retired
0080 Over 65, Did Not 8 1 "X" or blank

Live With Spouse
0090 Under 65, Did Not 9 1 "X" or blank

Live With Spouse
0100 Prior Year II-2 1 "X" or blank

Statement Indicator

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0130 Record ID 6 "SCHbbR"

Identification
Number
0134 Filler 1 blank

Number 0000001
0140 Write Amount 10 12 N, 5000, 7500 or 3750
0150 Taxable Disability 11 12 N
0160 Smaller of Write 12 12 N

Amount or Taxable
0163 Nontaxable SSB/RRB 13a 12 N
0167 Nontaxable Other 13b 12 N
0170 Pensions & Annuities 13c 12 N
0180 Form 1040 AGI 14 12 N
0190 Exemption Amount 15 12 N, 7500, 10000 or 5000
0200 Adjusted AGI Amount 16 12 N
0210 Half Adjusted AGI 17 12 N
0220 Adjusted Credit 18 12 N
0230 Net Credit Amount 19 12 N
0250 Percentage of Net 20 12 N

Credit

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0260 Tax Less Child & 21 12 N |

Dependent Care
Expenses Credit
0270 Form 6251 Amount 22 12 N |
--|
0280 Total Tax Less 23 12 N
Credits

or Disabled

SECTION 3 SCHEDULES
SCHEDULE 3 PAGE 1 Credit for the Elderly or...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Over 65 1 1 "X" or blank
0020 Retire/Disabled 2 1 "X" or blank
0030 Both Over 65 3 1 "X" or blank
0040 Both Under 65, One 4 1 "X" or blank

Retired
0050 Both Under 65, Both 5 1 "X" or blank

Retired

Retired

Not Retired
0080 Over 65, Did Not 8 1 "X" or blank

Live With Spouse
0090 Under 65, Did Not 9 1 "X" or blank

Live With Spouse
0100 Prior Year II-2 1 "X" or blank

Statement Indicator

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0134 Filler 1 blank

Number 0000001
0140 Write Amount 10 12 N, 5000, 7500 or 3750
0150 Taxable Disability 11 12 N
0160 Smaller of Write 12 12 N

Amount or Taxable
Disability
0163 Nontaxable SSB/RRB 13a 12 N
0167 Nontaxable Other 13b 12 N
0170 Pensions & Annuities 13c 12 N
0180 Form 1040A AGI 14 12 N
0190 Exemption Amount 15 12 N, 7500, 10000 or 5000
0200 Adjusted AGI Amount 16 12 N
0210 Half Adjusted AGI 17 12 N
0220 Adjusted Credit 18 12 N
0230 Net Credit Amount 19 12 N

SECTION 3 SCHEDULES

No. Ref.
----- -------------- ---- ------ -----------------
0250 Percentage of Net 20 12 N

Credit
0260 Tax Less Child & 21 12 N |

Dependent Care
Expenses Credit

or Disabled

SECTION 3 SCHEDULES
SCHEDULE SE Self-Employment Tax

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbSE"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Name of Self- 35 A

Employed
0020 SSN of Self-Employed 9 N
0025 Exempt/Form 4361 Box 1 "X" or blank
0030 Net Farm Profit/Loss 1 12 N
0040 Net Non-Farm Profit/ 2 12 N

Loss
0050 Exempt-Notary 3 13 Value "EXEMPT-NOTARY"

Literal or blank
0060 Exempt-Notary Amt 3 12 N
0070 Total Net Earnings/ 3 12 N

Loss
0075 Min. Profit for SE 4a 12 N

Tax
0077 Optional Method 4b 12 N

Amount
0079 Combined SE Amount 4c 12 N

SECTION 3 SCHEDULES
SCHEDULE SE Self-Employment Tax

No. Ref.
----- -------------- ---- ------ -----------------
0081 W-2 Wages from 5a 12 N

Churches
0082 Min. Allowable 5b 12 N

Church Wages
0084 Combined SE and 6 12 N

Allowable Church
Wages
0088 SST Wages/RRT Comp 8a 12 N
0090 Unreported Tips 8b 12 N
0095 Wages Subject to 8c 12 N |

Social Security Tax
0100 Total Wages/ 8d 12 N |

Unreported Tips
0110 Allowable SE Amount 9 12 N
0150 Tax Base Amount 10 12 N
0159 SE Base Amount 11 12 N
0160 Self-Employment Tax 12 12 N
0165 Deduction for 1/2 13 12 N

of Self-Employment
Tax
0170 Farm Optional Meth 15 12 N

Amt
0180 Non-Farm Opt Meth 16 12 N

Amt
0190 Non-Farm Opt Base 17 12 N

Amount

SECTION 3 SCHEDULES
Schedule SE (Short Form) - Conversion Guide
If the Short Schedule SE was prepared or could have been prepared, it must be
electronically filed as a Schedule SE using the following fields:
Field Schedule SE
No. Identification Line Reference
0010 Name of Self-Employed

0020 SSN of Self-Employed
0030 Net Farm Profit/Loss 1
0040 Net Non-Farm Profit/Loss 2
0050 Exempt-Notary Literal 3
0060 Exempt-Notary Amt 3
0070 Total Net Earnings/Loss 3
0075 Min. Profit for SE Tax 4
0160 Self-Employment Tax 5
0165 Deduction for 1/2 of 6
Self-Employment Tax

SECTION 4 – FORMS
Form Record Identification
Each page of a form will have a new Form Record with the Page Number
incremented.
Field No. Identification Length Description
Byte Count 4 (see form) for fixed;

"nnnn" for variable
0000 Record ID 6 Value "FRMbbb"
0001 Form Number 6 Value "nnnnbb"
0002 Page Number 5 Value "Pgnnb",

nn = 0l to 04
0003 Taxpayer Identification 9 N (Primary Social Security)

Number Number
0004 Filler 1 Blank
0005 Form Occurrence 7 Number limited to

Number the maximum number
of forms allowed
(Begin data fields of the Form record layout)

SECTION 4 – FORMS
FORM T PAGE 1 Form T (Timber) Forest Activities

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "FRMbbb"
0001 Form Number 6 "Tbbbbb"
0003 Taxpayer 9 N (SSN or ITIN)

Identification
Number
0004 Filler 1 blank
0005 Form Occurrence 7 N

Number 0000001 - 0000010
0010 SSN or ITIN 9 N, (Social Security

Number, or Individual
Taxpayer Identification
Number)
0020 Block Name and 1 70 AN

Account Title-Acq
0030 Property 2 70 AN
Subdivision or Map
Survey-Acq
0040 Seller/Source of 3a 40 AN
Acquisition Name
0050 Seller/Source of 3a 35 AN, Allowable special

Acquisition Street characters are: space,
Address ampersand, slash, comma,
and hyphen
0060 Seller/Source of 3a 22 AN, Allowable special

Acquisition City characters are: space,
slash, and hyphen

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
0070 Seller/Source of 3a 2 A (Standard Postal State

Acquisition State Abbreviations)
Abbreviation
0080 Seller/Source of 3a 12 N (left-justified)

Acquisition Zip Code
0090 Date Acquired 3b 8 YYYYMMDD
0100 Cash Amount Paid 4a 12 N
0110 Interest-Bearing 4b 12 N
Notes Amount Paid
0120 Non-Interest- 4c 12 N
Bearing Notes
Amount Paid
0130 Other Consideration 5a 12 N

Amount
@0135 Other Consideration 5b 6 "STMbnn" or blank

Amount Statement
0140 Legal Expenses 6 12 N
0150 Cruising, 7 12 N
Surveying, Other
Acquisition Expenses
0160 Property Total Cost 8 12 N

or Other Basis
0170 Forest Land Units 9a 12 N

Number
0180 Forest Land Cost or 9a 12 N

Other Basis Per Unit
0190 Forest Land Total 9a 12 N

Cost or Other Basis
0200 Other Unimproved 9b 12 N

Land Units Number

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Land Cost or Other
Basis Per Unit

Land Total Cost or
Other Basis
0225 Improved Land 9c 70 AN

Description
0230 Improved Land Units 9c 12 N

Number
0240 Improved Land Cost 9c 12 N

or Other Basis Per
Unit
0250 Improved Land Total 9c 12 N

Cost or Other Basis
*0260 Merchantable Timber 9d 20 AN, "STMbnn" or blank

Unit-A
+0270 Merchantable Timber 9d 12 N

Units Number-A

Cost or Other Basis/
Unit-A

Total Cost or Other
Basis-A
0300 Merchantable Timber 9d 20 AN

Unit-B
0310 Merchantable Timber 9d 12 N

Units Number-B

Unit-B

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Total Cost or Other
Basis-B

Unit-C

Units Number-C

Unit-C

Total Cost or Other
Basis-C

Unit-D

Units Number-D

Unit-D

Total Cost or Other
Basis-D

Unit-E

Units Number-E

Unit-E

Total Cost or Other
Basis-E

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Unit-F

Units Number-F

Unit-F

Total Cost or Other
Basis-F
0495 Merchantable Timber 9d 6 Blank

BMF ONLY Statement
*0500 Premerchantable 9e 20 AN, "STMbnn" or blank

Timber Unit-A
+0510 Premerchantable 9e 12 N
Timber Units Number-
A
Timber Cost or
Other Basis/Unit-A
Timber Total Cost
or Other Basis-A
0540 Premerchantable 9e 20 AN
Timber Unit-B
0550 Premerchantable 9e 12 N
B
Timber Cost or
Other Basis/Unit-B
Timber Total Cost
or Other Basis-B

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
Timber Unit-C
C
Timber Cost or
Other Basis/Unit-C
Timber Total Cost
or Other Basis-C
Timber Unit-D
D
Timber Cost or
Other Basis/Unit-D
Timber Total Cost
or Other Basis-D
0655 Premerchantable 9e 6 Blank

Timber BMF ONLY
Statement
*0660 Improvements 9f 35 AN, "STMbnn" or blank

Description-A
*+0670 Improvements Unit-A 9f 20 AN, "STMbnn" or blank
+0680 Improvements Units 9f 12 N

Number-A
+0690 Improvements Cost 9f 12 N

or Other Basis/Unit-
A

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
+0700 Improvements Total 9f 12 N

Cost or Other Basis-
A
0710 Improvements 9f 35 AN
Description-B
0720 Improvements Unit-B 9f 20 AN
0730 Improvements Units 9f 12 N

Number-B
0740 Improvements Cost 9f 12 N

B
0750 Improvements Total 9f 12 N

B
Description-C
0770 Improvements Unit-C 9f 20 AN

Number-C

C

C
Description-D
0820 Improvements Unit-D 9f 20 AN

Number-D

D

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

D
Description-E
0870 Improvements Unit-E 9f 20 AN

Number-E

E

E
Description-F
0920 Improvements Unit-F 9f 20 AN

Number-F

F

F
0955 Improvements BMF 9f 6 Blank

ONLY Statement
0960 Mineral Rights Unit 9g 20 AN
0970 Mineral Rights 9g 12 N

Units Number
0980 Mineral Rights Cost 9g 12 N

or Other Basis/Unit

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Total Cost or Other
Basis
1000 Total Cost or Other 9h 12 N

Basis
@1005 Acquisition Timber- 6 "STMbnn" or blank

Cut Rights Pay-As-
Cut Statement

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1024 Filler 1 blank

Number 0000001 - 0000010

Account Title-Dep
*1040 Other Unit of 70 AN, "STMbnn" or blank

Measure Details
*1045 Block Name and 6 "STMbnn" or blank

Account Title-Stmt
1050 Preceding Year-End 2(a) 12 N

Timber EST
(Quantity)
1060 Preceding Year-End 2(b) 12 N

Timber Est (Cost/
Other Basis)
1070 Increase/Decrease 3(a) 12 N

Timber Quantity
1080 Addition for Growth 4a 3 N

(Number of Years)
1090 Addition for Growth 4a(a) 12 N

(Quantity)

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
1100 Premerchantable 4b(a) 12 N

Acct Transfer
(Quantity)
1110 Premerchantable 4b(b) 12 N

Acct Transfer (Cost/
Other Basis)
1120 Def Reforest Acct 4c(a) 12 N

Transfer (Quantity)
1130 Def Reforest Acct 4c(b) 12 N

Transfer (Cost/
Other Basis)
1140 Acquired Timber 5(a) 12 N

Current Year
(Quantity)
1150 Acquired Timber 5(b) 12 N

Current Year (Cost/
Other Basis)
1160 Capital Addition 6(b) 12 N

Current Year
1170 Year-End Total Pre- 7(a) 12 N

Depletion (Quantity)
1180 Year-End Total Pre- 7(b) 12 N

Depletion (Cost/
Other Basis)
1190 Returnable 8(b) 6 R

Depletion Unit Rate
1200 Cut Timber Quantity 9(a) 12 N

Current Year
1210 Depletion Current 10(b) 12 N

Year
1220 Timber Quantity 11(a) 12 N

Sold/Disposed of
Current Year

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
1230 Allowable as Basis 12(b) 12 N

of Sale
1240 Timber Quantity 13(a) 12 N

Lost Current Year
1250 Allowable Basis of 14(b) 12 N

Loss
1260 Total Reductions 15a(a) 12 N

Current Year
(Quantity)
1270 Total Reductions 15b(b) 12 N

Current Year (Cost/
Other Basis)
1280 Net Year-End 16(a) 12 N

Quantity/Value
(Quantity)
1290 Net Year-End 16(b) 12 N

Quantity/Value
(Cost/Other Basis)
1300 Cut Timber Sold 17(b) 12 N

Quantity
1310 Section 631(a) 18a 1 "X" or blank

Timber Cutting
Election Yes Box
@1315 Section 631(a) 18a 6 "STMbnn" or blank

Adjusted Basis
Statement
@1325 Section 631(a) Cut 18a 6 "STMbnn" or blank

Timber Detail
Statement

Timber Valuation
Statement

Valuation
Comparison Statement

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Operations Statement

Activity Status
Statement
1370 Section 631(a) 18a 1 "X" or blank

Timber Cutting
Election No Box
1380 Section 631(a) 18b 1 "X" or blank

Revocation Yes Box
1390 Section 631(a) 18b 1 "X" or blank

Revocation No Box
1400 Revocation 18b 8 YYYYMMDD

Effective Date

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1424 Filler 1 blank

Number 0000001 - 0000010

Account Title-Sal
1440 Property 2 70 AN
Subdivision or Map
Survey-Sal
1450 Purchaser Name 3a 40 AN
1460 Purchaser Street 3a 35 AN, Allowable special

Address characters are: space,
ampersand, slash, comma,
and hyphen
1470 Purchaser City 3a 22 AN, Allowable special

slash, and hyphen
1480 Purchaser State 3a 2 A (Standard Postal State

Abbreviation Abbreviation)
1490 Purchaser Zip Code 3a 12 N (left-justified)
1500 Date of Sale 3b 8 YYYYMMDD
1510 Cash Amount Rcvd 4a 12 N

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
1520 Interest-Bearing 4b 12 N
Notes Amount Rcvd
1530 Non-Interest- 4c 12 N
Bearing Notes
Amount Rcvd
@1535 Sale/Lease 4 6 "STMbnn" or blank

Agreement
Provisions Statement
1540 Other Consideration 5a 12 N

Amount-S
@1545 Other Consideration 5b 6 "STMbnn" or blank

Amount-S Statement
1550 Property Total 6 12 N

Amount Rcvd
1560 Forest Land Units 7a 12 N

Number-S
1570 Forest Land Cost/ 7a 12 N

Other Basis per
Unit-S
1580 Forest Land Total 7a 12 N

Cost/Other Basis-S
1590 Nonforested Land 7b 12 N

Units Number

Cost/Other Basis
Per Unit

Total Cost/Other
Basis
1620 Improved Land 7c 70 AN

Description-S
1630 Improved Land Units 7c 12 N

Number-S

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
1640 Improved Land Cost/ 7c 12 N

Other Basis Per
Unit-S
1650 Improved Land Total 7c 12 N

Cost/Other Basis-S
*1665 Other Unit of 7d 70 AN, "STMbnn" or blank

Measure Details-S
*+1670 Merchantable Timber 7d 20 AN, "STMbnn" or blank

Unit-SA

Units Number-SA

Cost/Other Basis
Per Unit-SA

Total Cost/Other
Basis-SA

Unit-SB

Units Number-SB

Cost/Other Basis
Per Unit-SB

Total Cost/Other
Basis-SB

Unit-SC
1760 merchantable Timber 7d 12 N

Units Number-SC

Cost/Other Basis
Per Unit-SC

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Total Cost/Other
Basis-SC

Unit-SD

Units Number-SD

Cost/Other Basis
Per Unit-SD

Total Cost/Other
Basis-SD

Unit-SE

Units Number-SE

Cost/Other Basis
Per Unit-SE

Total Cost/Other
Basis-SE

Unit-SF

Units Number-SF

Cost/Other Basis
Per Unit-SF

Total Cost/Other
Basis-SF

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Unit-SG

Units Number-SG

Cost/Other Basis
Per Unit-SG

Total Cost/Other
Basis-SG

Unit-SH

Units Number-SH

Cost/Other Basis
Per Unit-SH

Total Cost/Other
Basis-SH

Unit-SI

Units Number-SI

Cost/Other Basis
Per Unit-SI

Total Cost/Other
Basis-SI

Unit-SJ

Units Number-SJ

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Cost/Other Basis
Per Unit-SJ

Total Cost/Other
Basis-SJ

Unit-SK

Units Number-SK

Cost/Other Basis
Per Unit-SK

Total Cost/Other
Basis-SK

Unit-SL

Units Number-SL

Cost/Other Basis
Per Unit-SL

Total Cost/Other
Basis-SL
2145 Merchantable Timber 7d 6 Blank

BMF ONLY Statement-S
*2150 Premerchantable 7e 20 AN, "STMbnn" or blank

Timber Unit-SA
SA

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
Timber Cost/Basis
Per Unit-SA
Timber Total Cost/
Other Basis-SA
Timber Unit-SB
SB
Timber Cost/Basis
Per Unit-SB
Timber Total Cost/
Other Basis-SB
Timber Unit-SC
SC
Timber Cost/Basis
Per Unit-SC
Timber Total Cost/
Other Basis-SC
Timber Unit-SD
SD

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
Timber Cost/Basis
Per Unit-SD
Timber Total Cost/
Other Basis-SD
Timber Unit-SE
SE
Timber Cost/Basis
Per Unit-SE
Timber Total Cost/
Other Basis-SE
2345 Premerchantable 7e 6 Blank

Timber BMF ONLY
Statement-S
*2350 Improvements 7f 35 AN, "STMbnn" or blank

Description-SA
*+2360 Improvements Unit-SA 7f 20 AN, "STMbnn" or blank
+2370 Improvements Units 7f 12 N

Number-SA
+2380 Improvements Cost/ 7f 12 N

Other Basis Per
Unit-SA
+2390 Improvements Total 7f 12 N

Cost/Other Basis-SA
Description-SB
2410 Improvements Unit-SB 7f 20 AN

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Number-SB
2430 Improvements Cost/ 7f 12 N

Other Basis Per
Unit-SB

Cost/Other Basis-SB
Description-SC
2460 Improvements Unit-SC 7f 20 AN

Number-SC

Other Basis Per
Unit-SC

Cost/Other Basis-SC
Description-SD
2510 Improvements Unit-SD 7f 20 AN

Number-SD

Other Basis Per
Unit-SD

Cost/Other Basis-SD
Description-SE
2560 Improvements Unit-SE 7f 20 AN

Number-SE

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Other Basis Per
Unit-SE

Cost/Other Basis-SE
2595 Improvements BMF 7f 6 Blank

ONLY Statement-S
2600 Mineral Rights Unit- 7g 20 AN

S

Units Number-S
2620 Mineral Rights Cost/ 7g 12 N

Other Basis Per
Unit-S

Total Cost/Other
Basis-S
2640 Total Cost or Other 7h 12 N

Basis-S
2650 Direct Sales 7i 12 N

Expenses
2660 Profit or Loss 8 12 N
2665 Lines 1-to-8-Format 6 Blank

BMF ONLY Statement

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
2684 Filler 1 blank

Number 0000001 - 0000010
*2690 Account/Block/Tract/ 1 50 AN, "STMbnn" or blank

Area-A
*+2700 Kind of Activity-A 1 25 AN, "STMbnn" or blank
+2710 Treated Acres 1 12 N

Number-A
+2720 Total Expenditures-A 1 12 N
2730 Account/Block/Tract/ 1 50 AN
Area-B
2740 Kind of Activity-B 1 25 AN
2750 Treated Acres 1 12 N

Number-B
2760 Total Expenditures-B 1 12 N
Area-C
2780 Kind of Activity-C 1 25 AN

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------

Number-C
2800 Total Expenditures-C 1 12 N
Area-D
2820 Kind of Activity-D 1 25 AN

Number-D
2840 Total Expenditures-D 1 12 N
Area-E
2860 Kind of Activity-E 1 25 AN

Number-E
2880 Total Expenditures-E 1 12 N
Area-F
2900 Kind of Activity-F 1 25 AN

Number-F
2920 Total Expenditures-F 1 12 N
Area-G
2940 Kind of Activity-G 1 25 AN

Number-G
2960 Total Expenditures-G 1 12 N
2970 Total Treated Acres 2 12 N

Number

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
2980 Total Activities 2 12 N

Expenditures
2990 Reforestation 3 12 N
Expenses Treated
Acres Number
3000 Reforestation Total 3 12 N

Expenditures
3020 Sec 194(b) Total 4a 12 N

Expenditures
3040 Sec 194(a) 4b 12 N

Amortized Total
Expenditures
3045 BMF ONLY Activities 6 Blank

Statement

Account Title-Act
3060 Begin-Year Balance 2 12 N

Acres

Total Cost/Other
Basis

Average Rate Per
Acre
3090 Cur-Year 3 12 N
Acquisition Acres
3100 Cur-year 3 12 N
Acquisition Total
Cost/Other Basis
3110 Cur-Year 3 12 N
Acquisition Average
Rate Per Acre
3120 Cur-Year Sales Acres 4 12 N

SECTION 4 – FORMS

Schedule

No. Ref.
----- -------------- ---- ------ -----------------
3130 Cur-Year Sales 4 12 N

Total Cost/Other
Basis
3140 Cur-Year Sales 4 12 N

Average Rate Per
Acre
3150 Other Changes Acres 5 12 N
3160 Other Changes Total 5 12 N

Cost/Other Basis
3170 Other Changes 5 12 N

Average Rate Per
Acre
3180 Year-End Balance 6 12 N

Acres

Total Cost/Other
Basis

Average Rate Per
Acre
@3205 Additional Land 6 "STMbnn" or blank

Ownership Statement


SECTION 4 - FORMS
FORM W-2 Wage and Tax Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "W-2bbb"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000050
0010 Corrected W-2 1 "X" or blank
--|
0025 Void Indicator 1 "X" or blank |
--|
0035 Employee's SSN a 9 N |
0040 Employer b 9 N
Identification
Number
0045 Employer Name c 4 First 4 significant

name, no leading or
embedded spaces,
alpha, numeric, hyphen,
ampersand, spaces may be
present only as last two
positions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0050 Employer Name c 35 AN, Allowable special

characters are:
ampersand (&),
hyphen (-), slash (/),
comma (,), plus (+)
and blank ( )
0055 Employer Name Line 2 c 35 AN, "in care of"

0060 Employer Address c 35 AN, Allowable special

characters are:
ampersand (&),
comma (,), percent(%),
and Literal "NONE"
0070 Employer City c 22 AN, Allowable special

Character is space
0073 Employer State c 2 A (Standard Postal

State Abbreviations)
or period (.)
0075 Employer Zip Code c 12 N (Left-justified)
--|
0085 Control Number d 14 AN or blank |
0090 Employee Name and e 35 AN, Allowable special

Suffix characters: hyphen (-)
or blank
0100 Employee Address f 35 AN, Allowable special

characters are
ampersand (&),
comma (,) and percent (%)
0105 Employee Address f 35 AN

Continuation
0110 Employee City f 22 AN, Allowable special

character is space

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0113 Employee State f 2 A (Standard Postal State

Abbreviations) or period
(.)
0115 Employee Zip Code f 12 N (Left-justified)
0120 Wages 1 12 N
0130 Withholding 2 12 N

Wages
0160 Medicare Wages and 5 12 N

Tips

Withheld
0180 Social Security Tips 7 12 N
0190 Allocated Tips 8 12 N
0200 Advance EIC Payment 9 12 N
0210 Dependent Care 10 12 N

Benefits
0220 Nonqualified Plans 11 12 N
*0242 Employer's Use Code 12a 6 A-H, J-N, P, Q, R-T, V,

1 W, Y, Z, AA, BB,
"STMbnn" or blank
+0244 Year 1 (for Prior 12a 2 N (YY) or blank

Year USERRA
Contribution)
+0246 Employer's Use 12a 12 N

Amount 1
0252 Employer's Use Code 12b 6 A-H, J-N, P, Q, R-T, V,

2 W, Y, Z, AA, BB or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0254 Year 2 (for Prior 12b 2 N (YY) or blank

Year USERRA
Contribution)
0256 Employer's Use 12b 12 N

Amount 2
0257 Employer's Use Code 12c 6 A-H, J-N, P, Q, R-T, V,

0258 Year 3 (for Prior 12c 2 N (YY) or blank

Year USERRA
Contribution)
0259 Employer's Use 12c 12 N

Amount 3
0260 Employer's Use Code 12d 6 A-H, J-N, P, Q, R-T, V,

0261 Year 4 (for Prior 12d 2 N (YY) or blank

Year USERRA
Contribution)
0262 Employer's Use 12d 12 N

Amount 4

Ind
0267 Retirement Plan Ind 13 1 "X" or blank
0269 Third-Party Sick 13 1 "X" or blank

Pay Ind
*0270 Other Deducts/ 14 8 AN, "STMbnn" or blank

Benefits Type 1
+0272 Other Deducts/ 14 12 N

Benefits Amt 1
0280 Other Deducts/ 14 8 AN or blank

Benefits Type 2
0282 Other Deducts/ 14 12 N

Benefits Amt 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Benefits Type 3

Benefits Amt 3

Benefits Type 4

Benefits Amt 4
0370 State Name 1 15 2 A (Standard Postal State

Abbreviations)
0380 Employer's State ID 15 16 AN or blank

Number 1
0390 State Wages 1 16 12 N
0400 State Income Tax 1 17 12 N
0405 Local Wages/Tips 1 18 12 N
0407 Local Income Tax 1 19 12 N
0410 Name of Locality 1 20 9 AN
0440 State Name 2 15 2 'See 1st Occ.'

Number 2
0460 State Wages 2 16 12 N

Number 3

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0515 State Wage 3 16 12 N

Number 4
0560 State Wage 4 16 12 N
0590 W-2 Indicator 1 "N" = non-standard

(for altered, typed
or handwritten
forms)
"S" = standard W-2

SECTION 4 - FORMS
FORM W-2G Certain Gambling Winnings

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "W-2Gbb"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000030
0010 Corrected W-2G 1 "X" or blank
0015 Payer Name Control 4 First 4 significant

characters of payer's
name, no leading or
embedded spaces,
positions
0020 Payer Name 35 AN, Allowable special

characters are:
ampersand (&),
comma (,), plus (+)
and blank ( )
0021 Payer Name Line 2 35 AN, "in care of"


SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0022 Payer's Address 35 AN, Allowable special

characters are:
ampersand (&),
comma (,), percent(%)
and literal "NONE"
0023 Payer's City 22 AN, Allowable special
0024 Payer's State 2 A (Standard Postal State

0025 Payer's Zip Code 12 N (left-justified)
0026 Payer 9 N
Identification
Number
0030 Payer Telephone 10 N

Number
0040 Gross Winnings, etc. 1 12 N
0080 Type of Wager 3 13 AN
0090 Date Won 4 8 DT
0100 Transaction 5 13 AN
0105 Race 6 13 AN
0120 Winnings from 7 12 N

Identical Wagers
0130 Cashier 8 13 AN
0140 Winner's Name 35 AN, Allowable special
0142 Winner's Address 35 AN, Allowable special

characters are
ampersand (&),
comma (,), percent (%)
and literal "NONE"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0143 Winner's Address 35 AN

Continuation
0144 Winner's City 22 AN, Allowable special

character is space
0146 Winner's State 2 A (Standard Postal State

(.)
0148 Winner's Zip Code 12 N (left-justified)
0150 SSN 9 9 N (W-2G Social Security

Number)
0160 Window 10 13 AN
0180 First I.D. 11 13 AN
0190 Second I.D. 12 13 AN
0200 State Name 13 2 A (Standard Postal

0201 Payer's State I.D. 13 16 AN

No.
0210 State Income Tax 14 12 N

Withheld
0220 W-2G Indicator 1 "N" = non-standard

(for altered, typed
or handwritten
forms)
"S" = standard W-2G

SECTION 4 - FORMS
FORM W-2GU Guam Wage and Tax Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "W-2GUb"

Identification
Number
0004 Filler 1 blank
0005 Form Occurrence 7 N (0000001 - 0000010)

Number
0010 Corrected W-2GU 1 "X" or blank
--|
0025 Void Indicator 1 "X" or blank |
--|
0035 Employee SSN a 9 N |
0040 Employer b 9 N
Identification
Number
0045 Employer Name c 4 First 4 significant

name, no leading or
embedded spaces,
allowable characters
are alpha, numeric,
hyphen, ampersand,
spaces may be present
only as last two
positions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0050 Employer Name c 35 AN, Allowable special

characters are:
ampersand (&),
hyphen(-), slash (/),
comma (,), plus (+) and
blank ( )
0055 Employer Name Line 2 c 35 AN, "in care of"

0060 Employer Address c 35 AN, Allowable special

characters are:
ampersand (&),
comma (,), percent (%),
and Literal "NONE"
0070 Employer City c 22 AN, Allowable special

character is space
0073 Employer State c 2 A (Standard Postal State

Abbreviation) or period
(.)
0075 Employer Zip Code c 12 N (Left-justified)
--|
0085 Control Number d 14 AN or blank |
0090 Employee Name and e 35 AN, Allowable special

Suffix character is hyphen(-),
or blank
0100 Employee Address f 35 AN, Allowable special

characters are:
ampersand (&),
comma (,), percent (%),
or blank
0105 Employee Address f 35 AN

Continuation

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Employee City f 22 AN, Allowable special

character is space
0113 Employee State f 2 A (Standard Postal

State Abbreviations) or
period (.)
0115 Employee Zip Code f 12 N (Left-justified)
0120 Wages 1 12 N
0130 Guam Withholding 2 12 N

Wages
0160 Medicare Wages and 5 12 N

Tips

Withheld
0180 Social Security Tips 7 12 N
0190 Reserved 8 3 NO ENTRY
0200 Advanced EIC Payment 9 12 N
0220 Nonqualified Plans 11 12 N
*0242 Employer's Use Code 12a 6 A-H, J, M, N, P-T, V,

1 W, Y, Z, AA, BB,
"STMbnn" or blank
+0244 Year 1 (for Prior- 12a 2 N, (YY) or blank

Year USERRA
Contribution)
+0246 Employer's Use 12a 12 N

Amount 1
0252 Employer's Use Code 12b 6 A-H, J, M, N, P-T, V, W,

2 Y, Z , AA, BB or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0254 Year 2 (for Prior- 12b 2 N, (YY) or blank

Year USERRA
Contribution)
0256 Employer's Use 12b 12 N

Amount 2
0257 Employer's Use Code 12c 6 A-H, J, M, N, P-T, V, W,

3 Y, Z, AA, BB or blank
0258 Year 3 (for Prior- 12c 2 N, (YY) or blank

Year USERRA
Contribution)
0259 Employer's Use 12c 12 N

Amount 3
0260 Employer's Use Code 12d 6 A-H, J, M, N, P-T, V, W,

4 Y, Z, AA, BB or blank
0261 Year 4 (for Prior- 12d 2 N, (YY) or blank

Year USERRA
Contribution)
0262 Employer's Use 12d 12 N

Amount 4
0265 Statutory Employee 13 1 "X", or blank

Ind
0267 Retirement Plan Ind 13 1 "X", or blank
0269 Third-Party Sick 13 1 "X", or blank

Pay Ind
*0270 Other Deducts/ 14 8 AN, "STMbnn" or blank

Benefits Type 1
+0272 Other Deducts/ 14 12 N

Benefits Amt 1

Benefits Type 2

Benefits Amt 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Benefits Type 3

Benefits Amt 3
0300 W-2GU Indicator 1 "N" = non-standard (for

altered, typed or
handwritten forms)
"S" = standard W-2GU

SECTION 4 - FORMS
499R-2/W-2PR RECORD Record of Puerto Rico Withholding

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "RECbbb"
0001 Record Number 6 "W-2PRb"

Identification
Number
0004 Filler 1 Blank
0005 Record Occurrence 7 N

Number 0000001 - 0000006
0010 Employee Name 4 First 4 significant

Control characters of taxpayer's
embedded spaces;
allowable special
hyphen and space
(see special
instructions)
0020 Employee Name 35 AN, Taxpayer's name

allowable special
characters are: space
and hyphen
0030 Employee Address 35 AN, Allowable special

characters are: comma,
ampersand, slash,
percent, hyphen or blank
0040 Employee Address 35 AN

Continuation
0050 Employee City 22 A, Allowable special

character is space

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0060 Employee State 2 A (Standard Postal

State Abbreviation)
or period (.)
0070 Employee Zip Code 12 N (left-justified)
0080 Employer Name 35 AN, Allowable special

slash, hyphen, ampersand,
and percent
0090 Employer Name Line 2 35 AN, "in care of"

hyphen and percent
0100 Employer Address 35 AN, Allowable special

characters are: percent,
hyphen and Literal "NONE"
0110 Employer City 22 AN, Allowable special

character is space
0120 Employer State 2 A (Standard Postal

State Abbreviation)
or period (.)
0130 Employer Zip Code 12 N (left-justified)
0140 Employer Telephone 10 AN

Number
0150 Cease of Operations 2 DD or blank

Day
0160 Cease of Operation 2 MM or blank

Month
0170 Cease of Operation 4 YYYY or blank

Year
0180 Control Number 14 AN or blank
0190 Employee SSN 9 N (W-2/PR SSN)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0200 Employer EIN 9 N
0210 Employer Name 4 First 4 significant

name, no leading or
embedded spaces;
allowable special
numeric, hyphen,
ampersand; spaces may be
positions and space
(see special
instructions)
0220 Pension Receipt 2 DD or blank

Start Day
0230 Pension Receipt 2 MM or blank

Start Month
0240 Pension Receipt 4 YYYY or blank

Start Year
0250 Cost of Pension or 12 N

Annuity
0260 Wages 12 N
0270 Commissions 12 N
0280 Allowances 12 N
0290 Tips 12 N
0300 Total Wages 12 N

Commissions
Allowances Tips
0310 Reimbursed Expenses 12 N
0320 Tax Withheld 12 N
0330 Retirement Fund 12 N
0340 Contributions to 12 N
CODA PLANS

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0350 Salaries under Act 12 N

No.324 of 2004
0360 Social Security 12 N

Wages
0370 Social Security Tax 12 N

Withheld
0380 Medicare Wages and 12 N

Tips
0390 Medicare Tax 12 N

Withheld
0400 Social Security Tips 12 N
0410 Uncollected Social 12 N

Security Tax on Tips
0420 Uncollected 12 N
Medicare Tax on Tips
0430 499R-2/W-2pr 1 "N" = non-standard

Indicator (for altered, typed
or handwritten
forms)
"S" = standard
499R-2/W-2PR

SECTION 4 - FORMS
FEC RECORD Foreign Employer Compensation Record

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "FECbbb"
0001 Reserved 6 blank

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010
0010 SSN or ITIN of 9 N (Social Security

Employee of Foreign Number, or Individual
Employer Taxpayer Identification
Number)
0020 Employee Name 4 First 4 significant

embedded spaces;
are alpha, hyphen, and
space (see special
instructions)
0030 Employee Name Line 1 35 AN, Taxpayer's name

allowable special
characters are: space
and hyphen

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0040 Employee Name Line 2 35 AN, ("in care of"

addressee, or first
line of the address if
more than one line is
needed)
Allowable special
ampersand, slash,
hyphen, comma and
percent

ampersand, slash, and
hyphen

character is space

Abbreviations)
0090 Foreign State or 35 A, Allowable special

Province character is space
0100 Foreign Postal Code 20 AN, Allowable special

character is space)

character is space
0120 Services Performed 1 "X" or blank

While Residing in (if "X", enter "US" for
U.S. Yes Ind Country Code)
0130 Country Code 2 A, (from Part I,

Attachment 10 table for
foreign residence, or
"US" for U.S. residence)
0140 Foreign Employer's 45 AN, Allowable special

Name characters are space,
slash, hyphen,
ampersand, and percent

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0150 Foreign Employer's 35 AN, ("in care of"

Street Name Line 2 addressee, or first
needed)
Allowable special
ampersand, slash,
hyphen, and percent
AN, Allowable special

Street Address characters are: space,
ampersand, slash,
comma, hyphen and
percent

City character is space
0180 Foreign Employer's 35 A, Allowable special

State or Province character is space

Postal Code character is space
0200 Foreign Employer's 35 A, Allowable special

Country character is space

Identification characters are space,
Number slash, and hyphen
(as available for the
location)
0220 Foreign Employer 12 N

Compensation Amount


SECTION 4 - FORMS
FORM 970 PAGE 1 Application to Use LIFO Inventory

Method

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "970bbb"
0003 Domestic 9 N
Partnership's nnnnnnnnn
Employer ID Number
(EIN)
0004 Filler 1 blank

Number 0000001 - 0000002
0010 SSN 9 N
0050 Elects LIFO Method 1 8 DT (YYYYMMDD)

for Tax Year Ending
0060 LIFO Method Goods 1 25 AN
@0065 LIFO Method Goods 1 6 "STMbnn" or blank

(Statement)
@0070 Identify Goods 2 6 "STMbnn" or blank

Covered by this
Election
0080 LIFO Inventory 3a 1 "X" or blank

Method "Yes" Box
0090 LIFO Inventory 3a 1 "X" or blank

Method "No" Box
@0095 If Yes, explanation 3b 6 "STMbnn" or blank
0100 LIFO Used for Goods 4a 1 "X" or blank

"Yes" Box

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0110 LIFO Used for Goods 4a 1 "X" or blank

"No" Box
0120 Goods Not 5 25 AN

Inventoried Under
LIFO
@0125 Goods Not 5 6 "STMbnn" or blank

Inventoried Under
LIFO (Statement)
0130 Value of 6a 1 "X" or blank

Inventoried Goods
"Yes" Box
0140 Value of 6a 1 "X" or blank

Inventoried Goods
"No" Box
0150 Value of Beginning 6b 1 "X" or blank

of Inventory "Yes"
Box
0160 Value of Beginning 6b 1 "X" or blank

of Inventory "No"
Box
@0165 If No, explanation 6b 6 "STMbnn" or blank
0170 Adjustments over 3- 6c 1 "X" or blank

Year Period "Yes"
Box
0180 Adjustments over 3- 6c 1 "X" or blank

Year Period "No" Box
@0185 If No, explanation 6c 6 "STMbnn" or blank
0190 Unit Cost of Goods 7a 1 "X" or blank

"Yes" Box
0200 Unit Cost of Goods 7a 1 "X" or blank

"No" Box

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0210 Statements or 8a 1 "X" or blank

Reports "Yes" Box
0220 Statements or 8a 1 "X" or blank

Reports "No" Box
0230 Inventory "Yes" Box 9a 1 "X" or blank
0240 Inventory "No" Box 9a 1 "X" or blank
0250 LIFO Method "Yes" 10 1 "X" or blank

Box
0260 LIFO Method "No" Box 10 1 "X" or blank
@0270 List of Goods 11 6 "STMbnn" or blank

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0283 Domestic 9 N
Partnership's nnnnnnnnn
Employer ID Number
(EIN)
0284 Filler 1 blank

Number 0000001 - 0000002
0286 SSN 9 N
0290 Most Recent Actual 12 1 "X" or blank

Cost of Goods
0293 Average Cost of 12 1 "X" or blank

Goods Purchased or
Produced
0300 Actual Cost of Goods 12 1 "X" or blank
0310 Other 12 1 "X" or blank
@0315 Other Explanation 12 6 "STMbnn" or blank

(Statement)
@0320 Explanation of 13 6 "STMbnn" or blank

Defining Items
0330 Goods Acquired 14a 1 "X" or blank

Below Market Value
"Yes" Box

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0340 Goods Acquired 14a 1 "X" or blank

Below Market Value
"No" Box
@0345 If Yes, Explanation 14b 6 "STMbnn" or blank
@0355 Method of Pooling 15 6 "STMbnn" or blank
0360 Calculation Method 16 25 AN
@0365 Calculation Method 16 6 "STMbnn" or blank

(Statement)
0370 Most Recent Actual 17 1 "X" or blank

Cost of Goods
0380 Average Cost of 17 1 "X" or blank

Goods
0390 Actual Cost of 17 1 "X" or blank

Goods Purchased or
Produced
0400 Other 17 1 "X" or blank
@0405 Other Explanation 17 6 "STMbnn" or blank

(Statement)
0410 Double Extension 18 1 "X" or blank

Method
0420 Link Chain Method 18 1 "X" or blank
0430 CPI Detailed Report 19 1 "X" or blank
0440 PPI Detailed Report 19 1 "X" or blank
0450 Other PPI Detailed 19 1 "X" or blank

Report
@0455 Other Report Use 19 6 "STMbnn" or blank

(Statement)
0460 10% Method "Yes" Box 20 1 "X" or blank
0470 10% Method "No" Box 20 1 "X" or blank

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0480 Representative 21 6 YYYYMM or blank

Month Elected
@0485 BLS Prices 21 6 "STMbnn" or blank

(Statement)
@0495 Method Determining 22 6 "STMbnn" or blank

Cost Inventory
0500 Consent to Change 23 1 "X" or blank

Method "Yes" Box
0505 Consent to Change 23 1 "X" or blank

Method "No" Box

SECTION 4 - FORMS
FORM 982 Reduction of Tax Attributes Due to

Discharge ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001-0000002
0010 Identifying Number 9 N
0020 Discharge Of 1a 1 "X" or blank

Indebtedness In A
Title 11 Case
0030 Discharge Of 1b 1 "X" or blank

Indebtedness To The
Extent Insolvent
0040 Discharge Of 1c 1 "X" or blank

Qualified Farm
Indebtedness
0050 Discharge Of 1d 1 "X" or blank

Qualified Real Prop
Bus Indebtedness
0055 Certain 1e 1 "X" or blank

Indebtedness by
Hurricane Katrina
0060 Total Amount Of 2 12 N

Discharged
Indebtedness

SECTION 4 - FORMS

Discharge ...

No. Ref.
----- -------------- ---- ------ -----------------
0070 Treat All Property 3 1 "X" or blank

As Depreciable -
Yes Box
0080 Treat All Property 3 1 "X" or blank

As Depreciable - No
Box
@0085 Attach Description Part II 6 "STMbnn" or blank

Of Transactions
0090 Amt Excluded From 4 12 N

Inc: Discharge Of
Qual Real Prop

Inc: Under Section
108(b)(5)

Inc:To Reduce Net
Operating Loss

Inc:To Reduce Gen
Bus Credit

Inc:To Reduce Min
Tax Credit

Inc:To Reduce Net
Cap Loss

Inc:To Reduce Basis
0160 Depreciable 11a 12 N

Property Used Or
Held
0170 Land Used Or Held 11b 12 N
0180 Other Property Used 11c 12 N

Or Held

SECTION 4 - FORMS

Discharge ...

No. Ref.
----- -------------- ---- ------ -----------------
0190 Passive Activity 12 12 N

Loss And Credit
Carryovers
0200 Foreign Tax Credit 13 12 N

Carryover
0210 Amount Excluded Part III 12 N

Under Section
1081(b)
0220 Tax Year Beginning Part III 8 DT
0230 Tax Year Ending Part III 8 DT
0240 State Of Part III 2 AN

Incorporation
@0250 Statement Part III 6 "STMbnn" or blank

Describing
Transactions Under
Sec 1081

SECTION 4 - FORMS
FORM 1099-R Distributions From Pensions, Annuities,

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "1099Rb"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000020
0010 Corrected Box 1 "X" or blank
0015 Payer Name Control 4 First 4 significant

characters of payer's
name, no leading or
embedded spaces;
positions
0020 Payer Name 35 AN Allowable special

characters are:
ampersand (&),
comma (,), plus (+)
and blank ( )
0025 Payer Name Line 2 35 AN, in care of addressee,

or address continuation.
Allowable special
ampersand, slash, hyphen
and percent (%)

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0030 Payer Address 35 AN Allowable special

characters are:
ampersand (&),
and Literal "NONE"
0040 Payer City 22 AN Allowable special

character is space
0042 Payer State 2 A (Standard Postal State

Abbreviations) or
period (.)
0044 Payer Zip Code 12 N (left-justified)
0050 Payer 9 N
Identification
Number
0060 SSN 9 N
0070 Recipient's Name 35 AN Allowable special

character is: hyphen (-)
0080 Recipient's Address 35 AN Allowable special

characters are:
ampersand (&),
and Literal "NONE"
0085 Recipient's Address 35 AN

Continuation
0090 Recipient's City 22 AN Allowable special

character is space
0092 Recipient's State 2 A (Standard Postal State

Abbreviations) or
period (.)
0094 Recipient's Zip Code 12 N (left-justified)
0098 1st Year of Desig 4 N (YYYY)

Roth Contribution

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0100 Account Number 30 AN or blank
0110 Gross Distribution 1 12 N
0120 Taxable Amount 2a 12 N
0130 Tax Amount Not 2b 1 "X" or blank

Determined Ind
0140 Total Distribution 2b 1 "X" or blank

Ind
0150 Taxable Amount for 3 12 N

Capital Gain
0170 Employee Insurance 5 12 N

Contribution
0180 Unrealized 6 12 N
Securities
Appreciation
0190 Distribution Code 7 2 AN or blank
0200 IRA/SEP/SIMPLE Ind 7 1 "X" or blank
0210 Other Distribution 8 12 N
0220 Recipient's Other 8 6 R

Distribution
Percentage
0230 Recipient's Total 9a 6 R

Distribution
Percentage
0231 Recipient's Total 9b 12 N

Contributions
0240 State Income Tax W/ 10(1) 12 N

Held - 1
0246 State Name - 1 11(1) 2 A (Standard Postal State

Abbreviations)

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0250 Payer State I.D. 11(1) 16 AN

No. - 1
0255 State Distribution - 12(1) 12 N

1
0260 Local Income Tax W/ 13(1) 12 N

Held - 1
0270 Name of Locality - 1 14(1) 9 AN
0275 Local Distribution - 15(1) 12 N

1
0280 State Income Tax W/ 10(2) 12 N

Held - 2
0286 State Name - 2 11(2) 2 A (Standard Postal State

Abbreviations)
0290 Payer Sate I.D. No. 11(2) 16 AN

- 2
0300 State Distribution - 12(2) 12 N

2
0310 Local Income Tax W/ 13(2) 12 N

Held - 2
0320 Name of Locality - 2 14(2) 9 AN
0330 Local Distribution - 15(2) 12 N

2
0340 1099-R Indicator 1 "N" = non-standard (for

altered, typed
or handwritten
forms)
"S" = standard 1099-R

SECTION 4 - FORMS
FORM 1116 PAGE 1 Foreign Tax Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "1116bb"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000020
0010 Alt. Min. Tax 3 "AMT" or blank

Literal
0020 Passive Category a 1 "X" or blank |

Income
--|
--|
--|
--|
--|
--|
0080 General Category b 1 "X" or blank |
Income
0093 Section 901(j) c 1 "X" or blank |

Income
0096 Income Re-Sourced d 1 "X" or blank |

By Treaty
0098 Lump Sum e 1 "X" or blank |

Distributions
0100 Country of Residence f 16 A, Allowable special |

character is space.

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0130 Foreign Country A gA 16 A, Allowable special |

character is space.
0140 Gross Foreign 1aA 12 N

Income A
0150 Foreign Country B gB 16 'See 1st Occ.' |
0160 Gross Foreign 1aB 12 N

Income B
0170 Foreign Country C gC 16 'See 1st Occ.' |
0180 Gross Foreign 1aC 12 N

Income C
0185 Type of Income 1a 20 AN
0190 Gross Income From 1a 12 N

Foreign Source
0194 Alt Method to 1b 1 "X" or blank

Source Compensation
@0195 Alt Method to 1b 6 "STMbnn" or blank

Source Comp
Statement
0200 Allocable Expenses A 2A 12 N
@0205 Allocable Expense 6 "STMbnn" or blank

Statement A
0210 Item/Std Deduction A 3aA 12 N
0220 Other Deductions A 3bA 12 N
@0225 Other Deduction 6 "STMbnn" or blank

Statement A
0230 Total Deductions A 3cA 12 N
0240 Category Foreign 3dA 12 N

Income A
0250 All Gross Income A 3eA 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0260 Foreign/All Income 3fA 6 R

Ratio A
0270 Apportioned Ded. A 3gA 12 N
0280 Wrksht. Mortgage 4aA 12 N

Int. A
0290 Other Interest Exp. 4bA 12 N

A
0300 Foreign Source Loss 5A 12 N

A
0310 Applicable Ded/ 6A 12 N

Losses A
0320 Allocable Expenses B 2B 12 N

Statement B
0330 Item/Std Deduction B 3aB 12 N
0340 Other Deductions B 3bB 12 N

Statement B
0350 Total Deductions B 3cB 12 N
0360 Category Foreign 3dB 12 N

Income B
0370 All Gross Income B 3eB 12 N
0380 Foreign/All Income 3fB 6 R

Ratio B
0390 Apportioned Ded. B 3gB 12 N
0400 Wrksht. Mortgage 4aB 12 N

Int. B
0410 Other Interest Exp. 4bB 12 N

B

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0420 Foreign Source Loss 5B 12 N

B
0430 Applicable Ded/ 6B 12 N

Losses B
0440 Allocable Expenses C 2C 12 N

Statement C
0450 Item/Std Deduction C 3aC 12 N
0460 Other Deductions C 3bC 12 N

Statement C
0470 Total Deductions C 3cC 12 N
0480 Category Foreign 3dC 12 N

Income C
0490 All Gross Income C 3eC 12 N
0500 Foreign/All Income 3fC 6 R

Ratio C
0510 Apportioned Ded. C 3gC 12 N
0520 Wrksht. Mortgage 4aC 12 N

Int. C
0530 Other Interest Exp. 4bC 12 N

C
0540 Foreign Source Loss 5C 12 N

C
0550 Applicable Ded/ 6C 12 N

Losses C
0560 Appl. Ded/Losses 6 12 N

Total
0570 Taxable Income From 7 12 N

Foreign Source

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0580 Taxes Paid Indicator h 1 "X" or blank |
0590 Taxes Accrued i 1 "X" or blank |

Indicator
0600 Date Paid/Accrued A jA 8 DT, "1099bTAX", or blank |
0610 Taxes Wthld on kA 12 N |

Dividends Foreign
Curr. A
0620 Taxes Wthld Rent/ lA 12 N |

Roy. Foreign Curr. A
0630 Taxes Wthld on mA 12 N |

Interest Foreign
Curr. A
0640 Other Taxes Paid/ nA 12 N |

Accrued Foreign
Curr. A
@0645 Taxes Wthld/Paid/ 6 "STMbnn" or blank

Accrued Curr. A
Statement
0650 Taxes Wthld on oA 12 N |

Dividends U.S.
Curr. A
0660 Taxes Wthld on Rent/ pA 12 N |

Roy. U.S. Curr. A
0670 Taxes Wthld on qA 12 N |

Interest U.S. Curr.
A
0680 Other Taxes Paid/ rA 12 N |

Accrued U.S. Curr. A
0690 Total Foreign Taxes sA 12 N |

Paid/Accrued U.S.
Curr. A
0700 Date Paid/Accrued B jB 8 DT, "1099bTAX", or blank |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0710 Taxes Wthld on kB 12 N |

Dividends Foreign
Curr. B
0720 Taxes Wthld on Rent/ lB 12 N |

Roy. Foreign Curr. B
0730 Taxes Wthld on mB 12 N |

Interest Foreign
Curr. B
0740 Other Taxes Paid/ nB 12 N |

Accrued Foreign
Curr. B

Accrued Curr. B
Statement
0750 Taxes Wthld on oB 12 N |

Dividends U.S.
Curr. B
0760 Taxes Wthld on Rent/ pB 12 N |

Roy. U.S. Curr. B
0770 Taxes Wthld on qB 12 N |

Interest U.S. Curr.
B
0780 Other Taxes Paid/ rB 12 N |

Accrued U.S. Curr. B
0790 Total Foreign Taxes sB 12 N |

Paid/Accrued U.S.
Curr. B
0800 Date Paid/Acrued C jC 8 DT, "1099bTAX", or blank |
0810 Taxes Wthld on kC 12 N |

Dividends Foreign
Curr. C
0820 Taxes Wthld on Rent/ lC 12 N |

Roy. Foreign Curr. C

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0830 Taxes Wthld on mC 12 N |

Interest Foreign
Curr. C
0840 Other Taxes Paid/ nC 12 N |

Acrued Foreign
Curr. C

Accrued Curr. C
Statement
0850 Taxes Wthld on oC 12 N |

Dividends U.S.
Curr. C
0860 Taxes Wthld on Rent/ pC 12 N |

Roy. U.S. Curr. C
0870 Taxes Wthld on qC 12 N |

Interest U.S. Curr.
C
0880 Other Taxes Paid/ rC 12 N |

Acrued U.S. Curr. C
0890 Total Foreign Taxes sC 12 N |

Paid/Acrued U.S.
Curr. C
@0900 Foreign Audit 8 6 "STMbnn" or blank

Statement
0910 Total Foreign Tax 8 12 N

Paid/Accrued
Category

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0924 Filler 1 blank

Number 0000001 - 0000020
0930 Total Foreign Tax 9 12 N

Paid/Accrued
Repeated
@0940 Carryback/Carryover 10 6 "STMbnn" or blank

Explanation
0950 Carryback/Carryover 10 12 N
Amount
0960 Total Foreign Taxes 11 12 N

Before Reduction
@0970 Foreign Tax 12 6 "STMbnn" or blank

Reduction
Explanation
0980 Foreign Tax 12 12 N

Reduction Amount
0990 Foreign Tax 13 12 N

Available for Credit
1000 Taxable Income/Loss 14 12 N

From Foreign Source

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
@1010 Adjustments 15 6 "STMbnn" or blank

Explanation
1020 Adjustments to 15 12 N
Taxable Income
1030 Net Taxable Income 16 12 N

From Foreign Source

Before Exemptions
1050 Foreign/Before 18 6 R
Exempts. Taxable
Income Ratio
1060 Tax From Return 19 12 N
1070 Max Allowable Credit 20 12 N
1080 Lump Sum Dist. 21 3 Value "LSD" or blank

Literal
1090 Gross Foreign Tax 21 12 N

Credit
1100 Passive Category 22 12 N |

Income Credit
--|
--|
--|
--|
1160 Credit for Taxes on 23 12 N |
General Category
Income
1175 Credit for Taxes on 24 12 N |

Income Re-Sourced
by Treaty
1177 Lump Sum Dist. 25 12 N |

Credit
1180 Tentative Foreign 26 12 N |

Tax Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1185 Smaller of Tax From 27 12 N |

Return or Foreign
Tax Credit
1190 International 28 12 N |
Boycott Credit
Reduction
1200 Foreign Tax Credit 29 12 N |

SECTION 4 - FORMS
FORM 1310 Stm of Person Claiming Refund Due

a Deceased Taxpr

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Tax Year Decedent 4 YYYY

Due Refund
0020 Name of Decedent 35 AN, allowable special

slash, and hyphen
0030 Date of Death 8 DT (YYYYMMDD)
0040 Decedent's SSN 9 N
0050 Name Control of 4 First 4 significant

Person Claiming characters of the
Refund refund claimer's last
name, no leading or
embedded spaces;
are alpha, hyphen or
space (see special
instructions)
0060 Name of Person 35 AN Refund claimer's name

Claiming Refund allowable special
percent (%) and
hyphen (-)

SECTION 4 - FORMS

a Deceased Taxpr

No. Ref.
----- -------------- ---- ------ -----------------
0070 SSN of Person 9 N

Claiming Refund
0080 Reserved 35 NO ENTRY

characetrs are space,
slash, and hyphen and
literal "None"
0120 Apt. Number 5 AN or blank

character is space

Abbreviations)
0160 Address Ind 1 1= APO/FPO Address,

2= Stateside Military
Address,
or blank
0170 Surviving spouse A 1 NO ENTRY

requesting re-
issuance of refund
0180 Court appointed or B 1 NO ENTRY

certified rep
0190 Person other than A C 1 "X" or blank

or B claiming
decedent refund
0200 Valid Proof of C 1 "X" or blank

Death is in my
possession
0210 Did decedent leave 1 1 "X" or blank

a will "Yes" box

SECTION 4 - FORMS

a Deceased Taxpr

No. Ref.
----- -------------- ---- ------ -----------------
0220 Did decedent leave 1 1 "X" or blank

a will "No" box
0230 Court appointed 2a 1 NO ENTRY

personal rep "Yes"
box
0240 Court appointd 2a 1 "X" or blank

personal rep "No"
box
0250 Personal rep will 2b 1 NO ENTRY

be appointed "Yes"
box
0260 Personal rep will 2b 1 "X" or blank

be appointed "No"
box
0270 Refund paid out 3 1 "X" or blank

according to state
laws "Yes" box
0280 Refund paid out 3 1 NO ENTRY

according to state
laws "No" box
0290 Person claiming 35 AN, Allowable special

refund signature characters are space,
slash, and hyphen
0300 Signature date 8 DT (YYYYMMDD)

SECTION 4 - FORMS
FORM 2106 PAGE 1 Employee Business Expenses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0009 SSN of Taxpayer 9 N

With Employee
Business Expense
0010 Vehicle Expenses 1A 12 N
0013 Parking, Tolls, 2A 12 N

Local Transportation
0017 Travel Exp Away 3A 12 N

From Home Exclude
Meals/Entertain
0023 Other Business 4A 12 N

Expenses Excluding
Meals/Entertain
0025 Meals/Entertainment 5B 12 N
Expenses
0027 Total Expenses 6A 12 N

Excluding Meals/
Entertainment

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0031 Total Meals/ 6B 12 N

Entertainment
0033 Other 7A 12 N
Reimbursements Not
Reported on W-2
0041 Meals/Entertainment 7B 12 N
Reimburse Not
Reported on W-2
0100 Unreimbursed 8A 12 N
Business Expense
0105 Unreimbursed Meals 8B 12 N

Expense
0115 Allowable Business 9A 12 N

Deduction
0120 Allowable Meals 9B 12 N

Deduction
0125 Unreimbursed 10 12 N
Employee Business
Expense

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0131 Filler 1 blank

Number 0000001 - 0000004

with Employee
Business Expense
0134 Vehicle Date (1) 11(a) 8 DT
0135 Total Miles (1) 12(a) 6 N
0145 Business Miles (1) 13(a) 6 N
0155 Percent of Use (1) 14(a) 6 R
0165 Average Distance (1) 15(a) 6 N
0175 Miles Commuting (1) 16(a) 6 N
0185 Other Personal 17(a) 6 N

Miles (1)
0195 Vehicle Date (2) 11(b) 8 DT
0205 Total Miles (2) 12(b) 6 N
0215 Business Miles (2) 13(b) 6 N
0225 Percent of Use (2) 14(b) 6 R

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0235 Average Distance (2) 15(b) 6 N
0245 Miles Commuting (2) 16(b) 6 N
0256 Other Personal 17(b) 6 N

Miles(2)
0270 Another Vehicle Yes 18 1 "X" or blank
0275 Another Vehicle No 18 1 "X" or blank
0280 Personal Use Yes 19 1 "X" or blank
0283 Personal Use No 19 1 "X" or blank
0290 Evidence Yes 20 1 "X" or blank
0295 Evidence No 20 1 "X" or blank
0300 Written Yes 21 1 "X" or blank
0305 Written No 21 1 "X" or blank
0315 Standard Mileage 22 12 N

Deduc.
0325 Gas, Oil (1) 23(a) 12 N
0335 Rentals (1) 24a(a) 12 N
0345 Inclusion Amount (1) 24b(a) 12 N
0355 Rental minus 24c(a) 12 N

Inclusion (1)
0358 Value (1) 25(a) 12 N
0370 Motor Vehicle 26(a) 12 N

Expense (1)
0375 Percent Business 27(a) 12 N

Expense (1)
0380 Depreciation/Ln 38 28(a) 12 N

(1)
0383 Total Actual 29(a) 12 N

Expense (1)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0437 Gas, Oil (2) 23(b) 12 N
0439 Rentals (2) 24a(b) 12 N
0441 Inclusion Amount (2) 24b(b) 12 N
0443 Rental minus 24c(b) 12 N

Inclusion (2)
0445 Value (2) 25(b) 12 N
0447 Motor Vehicle 26(b) 12 N

Expense (2)
0449 Percent Business 27(b) 12 N

Expense (2)
0451 Depreciation/Ln 38 28(b) 12 N

(2)
0453 Total Actual 29(b) 12 N

Expense (2)
0490 Vehicle 1 Basis 30(a) 12 N
0495 Vehicle 1 Section 31(a) 12 N

179 Deduction
0505 Vehicle 1 32(a) 12 N

Depreciation
Recovery
0515 Vehicle 1 33(a) 13 Value = (literal in

Depreciation Method Depreciation Method
Chart)
0530 Line 32(a) 34(a) 12 N

multiplied by Line
33(a) percentage
0540 Depreciation 35(a) 12 N

Subtotal (1)
0544 Limitation Amount 36(a) 12 N

(1)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0546 Line 36(a) 37(a) 12 N

multiplied by Line
14(a)
0550 Depreciation/Ln 38(a) 12 N

28(a)
0560 Vehicle 2 Basis 30(b) 12 N
0600 Vehicle 2 Section 31(b) 12 N

179 Deduction
0602 Vehicle 2 32(b) 12 N

Depreciation
Recovery
0604 Vehicle 2 33(b) 13 Value = (literal in

Depreciation Method Depreciation Method
Chart)
0606 Line 32(b) 34(b) 12 N

multiplied by Line
33(b) percentage
0610 Depreciation 35(b) 12 N

Subtotal (2)
0612 Limitation Amount 36(b) 12 N

(2)
0614 Line 36(b) 37(b) 12 N

multiplied by Line
14(b)
0616 Depreciation/Line 38(b) 12 N

28(b)

SECTION 4 - FORMS
FORM 2106-EZ Unreimbursed Employee Business Expenses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "2106Zb"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002

With Employee
Business Expense
0014 Vehicle Expenses 1 12 N
0015 Parking Fees, 2 12 N

Tolls,
Transportation
0017 Travel Expense 3 12 N
0023 Business Expenses 4 12 N
0025 Total Meals/ 5 12 N

Entertainment
Expenses
0027 Meals/Entertainment 5 12 N
Expenses Allowed
0134 Vehicle Date 7 8 DT

SECTION 4 - FORMS
FORM 2106-EZ Unreimbursed Employee Business Expenses

No. Ref.
----- -------------- ---- ------ -----------------
0145 Business Miles 8a 6 N
0175 Commuting Miles 8b 6 N
0185 Other Personal Miles 8c 6 N
0270 Another Vehicle for 9 1 "X" or blank

Personal Use - Yes
0275 Another Vehicle for 9 1 "X" or blank

Personal Use - No
0280 Vehicle Available - 10 1 "X" or blank

Yes
0283 Vehicle Available - 10 1 "X" or blank

No
0290 Evidence - Yes 11a 1 "X" or blank
0295 Evidence - No 11a 1 "X" or blank
0300 Written Evidence - 11b 1 "X" or blank

Yes
0305 Written Evidence - 11b 1 "X" or blank

No

SECTION 4 - FORMS
FORM 2120 Multiple Support Declaration

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0010 Calendar Year 4 YYYY
0020 Person Supported 10 AN (First Name)

First Name
0030 Person Supported 15 AN (Last Name)

Last Name
*0040 Eligible Person 10 AN (First Name) or

First Name 1 "STMbnn"
+0045 Eligible Person 15 AN

Last Name 1
+0050 Eligible Person SSN 9 N

1
*+0060 Eligible Person 35 AN, Allowable special

Street Address 1 characters are space,
slash, hyphen, literal
"NONE" or "STMbnn"
+0070 Eligible Person 22 A, Allowable special

City 1 character is space
+0080 Eligible Person 2 A (Standard Postal

State Abbreviation 1 State Abbreviation)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0090 Eligible Person Zip 12 N (left-justified)

Code 1
0100 Eligible Person 10 AN OR blank

First Name 2
0105 Eligible Person 15 AN or blank

Last Name 2
0110 Eligible Person SSN 9 N or blank

2
0120 Eligible Person 35 AN, Allowable special

Street Address 2 characters are space,
slash, hyphen, literal
"NONE" or blank
0130 Eligible Person 22 A, Allowable special

City 2 character is space, or
blank
0140 Eligible Person 2 A, (Standard Postal

State Abbreviation 2 State Abbreviation) or
blank
0150 Eligible Person Zip 12 N (left-justified) or

Code 2 blank
0160 Eligible Person 10 'See 2nd Occ.'

First Name 3

Last Name 3
0170 Eligible Person SSN 9 'See 2nd Occ.'

3

Street Address 3

City 3

State Abbreviation 3
0210 Eligible Person Zip 12 'See 2nd Occ.'

Code 3

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

First Name 4

Last Name 4
0230 Eligible Person SSN 9 'See 2nd Occ.'

4

Street Address 4

City 4

State Abbreviation 4
0270 Eligible Person Zip 12 'See 2nd Occ.'

Code 4
0280 Signed Statements 1 "X"

in T/P Possession
Indicator

SECTION 4 - FORMS
FORM 2210 PAGE 1 Underpayment of Estimated Tax by ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
--|
0025 Current Year Tax 1 12 N
After Credits
0035 Other Taxes 2 12 N
0045 Refundable Credits 3 12 N
0065 Multiply Line 4 by 5 12 N

.90
0075 Withholding Taxes 6 12 N
0085 Net Tax Due 7 12 N
0092 Annual Payment 8 12 N

Based on Prior Year
0106 Required Annual 9 12 N

Payment
0115 Owe Penalty No Box 9 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0125 Owe Penalty Yes Box 9 1 "X" or blank
0135 Waiver of Entire A 1 "X" or blank

Penalty Box
0145 Waiver of Part of B 1 "X" or blank

Penalty Box
0155 Annualized Income C 1 "X" or blank

Installment Method
Box
0165 Actually Withheld D 1 "X" or blank

Box
0173 Joint Return Box E 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0182 Filler 1 blank

Number 0000001
0185 Line 9 Amount, Form 10 12 N

2210
0187 Line 6 Amount 11 12 N
0195 Total Estimated Tax 12 12 N

Payments
0197 Add Lines 11 and 12 13 12 N
0201 Total Underpayment 14 12 N

for Year

Applicable %
0215 Due Date Pd 16 12 N

Multiplied Amount
0225 Waived Literal/ 17 13 "AMOUNTbWAIVED" or blank

Short Method
0227 Waived Amount/short 17 12 N

Method
@0233 Waived Explanation/ 17 6 "STMbnn" or blank

Short Method

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0245 Penalty 17 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0263 Filler 1 Blank

Number 0000001
0265 Required 18(a) 12 N

Installment A
0275 Required 18(b) 12 N

Installment B
0285 Required 18(c) 12 N

Installment C
0295 Required 18(d) 12 N

Installment D
0298 Estimated Tax Paid 19(a) 12 N

and Withheld A
0303 Estimated Tax Paid 19(b) 12 N

and Withheld B
0305 Estimated Tax paid 19(c) 12 N

and withheld C
0308 Estimated Tax Paid 19(d) 12 N

and Withheld D
0315 Applied Overpayment 23(a) 12 N

A

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0325 Underpayment A 25(a) 12 N
0335 Overpayment A 26(a) 12 N
0355 Previous Column 20(b) 12 N

Overpayment B
0365 Tax To Be Applied B 21(b) 12 N
0375 Taxes Due Column B 22(b) 12 N
0385 Applied Overpayment 23(b) 12 N

B
0395 Applied 24(b) 12 N

Underpayment B
0405 Underpayment B 25(b) 12 N
0415 Overpayment B 26(b) 12 N
0435 Previous Column 20(c) 12 N

Overpayment C
0445 Tax To Be Applied C 21(c) 12 N
0455 Taxes Due Column C 22(c) 12 N
0465 Applied Overpayment 23(c) 12 N

C
0475 Applied 24(c) 12 N

Underpayment C
0485 Underpayment C 25(c) 12 N
0495 Overpayment C 26(c) 12 N
0515 Previous Column 20(d) 12 N

Overpayment D
0525 Tax To Be Applied D 21(d) 12 N
0535 Taxes Due Column D 22(d) 12 N
0545 Applied Overpayment 23(d) 12 N

D

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0565 Underpayment D 25(d) 12 N
0575 Period Beg Apr 16 27(a) 3 N

Days (a)
0578 Period Beg Apr 16 28(a) 12 N

Penalty (a)
0590 Period Beg Jul 1 29(a) 3 N

Days (a)
0592 Period Beg Jul 1 30(a) 12 N

Penalty (a)
0608 Period Beg Apr 16 27(b) 3 N

Days (b)
0611 Period Beg Apr 16 28(b) 12 N

Penalty (b)
0618 Period Beg Jul 1 29(b) 3 N

Days (b)
0619 Period Beg Jul 1 30(b) 12 N

Penalty (b)
0636 Period Beg Jul 1 29(c) 3 N

Days (c)
0638 Period Beg Jul 1 30(c) 12 N

Penalty (c)
0655 Period Beg Jul 1 29(d) 3 N

Days (d)
0657 Period Beg Jul 1 30(d) 12 N

Penalty (d)
0667 Waived Amount 31 12 N
@0669 Waiver Explanation 31 6 "STMbnn" or blank
0671 Total Underpayment 31 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0820 Filler 1 blank

Number 0000001
0900 AGI Amount Period A 1(a) 12 N
0905 Annualized Income A 3(a) 12 N
0910 Itemized Deductions 4(a) 12 N

A
0920 Annualized Itemized 6(a) 12 N

Deductions A
0930 Return Standard 7(a) 12 N

Deductions A
0940 Installment 8(a) 12 N

Deduction Amount A
0950 Net Income Amount A 9(a) 12 N
0960 Exemption Claimed 10(a) 12 N

Amt A
0970 Taxable Income Amt A 11(a) 12 N
0980 Tentative Tax Amt A 12(a) 12 N
0990 Annualized SE Tax A 13(a) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1000 Other Taxes A 14(a) 12 N
1010 Tax Before Credits A 15(a) 12 N
1020 Allowed Credits A 16(a) 12 N
1030 Net Tax Due Amount A 17(a) 12 N
1040 Applicable Tax Due 19(a) 12 N

Amount A
1050 Tax Due Amount A 21(a) 12 N
1060 Installment Tax 22(a) 12 N

Amount A
1070 Aggregate Tax Due 24(a) 12 N

Amount A
1080 Required 25(a) 12 N

Installment Amount A
1090 AGI Amount Period B 1(b) 12 N
1100 Annualized Income B 3(b) 12 N
1110 Itemized Income B 4(b) 12 N
1120 Annualized Itemized 6(b) 12 N

Deductions B
1130 Return Standard 7(b) 12 N

Deduction B
1140 Installment 8(b) 12 N

Deduction Amount B
1150 Net Income Amount B 9(b) 12 N
1160 Exemption Claimed 10(b) 12 N

Amt B
1170 Taxable Income Amt B 11(b) 12 N
1180 Tentative Tax Amt B 12(b) 12 N
1190 Annualized SE Tax B 13(b) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1200 Other Taxes B 14(b) 12 N
1210 Tax Before Credits B 15(b) 12 N
1220 Allowed Credits B 16(b) 12 N
1230 Net Tax Due Amount B 17(b) 12 N
1240 Applicable Tax Due 19(b) 12 N

Amount B
1250 Accumulated 20(b) 12 N

Installment Amt B
1260 Tax Due Amount B 21(b) 12 N
1270 Installment Tax 22(b) 12 N

Amount B
1280 Accumulated 23(b) 12 N

Adjusted Tax Amount
B
1290 Aggregate Tax Due 24(b) 12 N

Amount B
1300 Required 25(b) 12 N

Installment Amount B
1310 AGI Amount Period C 1(c) 12 N
1320 Annualized Income C 3(c) 12 N
1330 Itemized Deductions 4(c) 12 N

C
1340 Annualized Itemized 6(c) 12 N

Deductions C
1350 Return Standard 7(c) 12 N

Deduction C
1360 Installment 8(c) 12 N

Deduction Amount C
1370 Net Income Amount C 9(c) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1380 Exemption Claimed 10(c) 12 N

Amt C
1390 Taxable Income Amt C 11(c) 12 N
1400 Tentative Tax amt C 12(c) 12 N
1410 Annualized SE Tax C 13(c) 12 N
1420 Other Taxes C 14(c) 12 N
1430 Tax Before Credits C 15(c) 12 N
1440 Allowed Credits C 16(c) 12 N
1450 Net Tax Due Amount C 17(c) 12 N
1460 Applicable Tax Due 19(c) 12 N

Amount C
1470 Accumulated 20(c) 12 N

Installment Amt C
1480 Tax Due Amount C 21(c) 12 N
1490 Installment Tax 22(c) 12 N

Amount C
1500 Accumulated 23(c) 12 N

Adjusted Tax Amount
C
1510 Aggregate Tax Due 24(c) 12 N

Amount C
1520 Required 25(c) 12 N

Installment Amount C
1530 AGI Amount Period D 1(d) 12 N
1540 Annulized Income D 3(d) 12 N
1550 Itemized Deductions 4(d) 12 N

D
1560 Annulized Itemized 6(d) 12 N

Deductions D

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1570 Return Standard 7(d) 12 N

Deduction D
1580 Installment 8(d) 12 N

Deduction Amount D
1590 Net Income Amount D 9(d) 12 N
1600 Exemption Claimed 10(d) 12 N

Amt D
1610 Taxable Income Amt D 11(d) 12 N
1620 Tentative Tax Amt D 12(d) 12 N
1630 Annualized SE Tax D 13(d) 12 N
1640 Other Taxes D 14(d) 12 N
1650 Tax Before Credits D 15(d) 12 N
1660 Allowed Credits D 16(d) 12 N
1670 Net Tax Due Amount D 17(d) 12 N
1680 Applicable Tax Due 19(d) 12 N

Amount D
1690 Accumulated 20(d) 12 N

Installment Amt D
1700 Tax Due Amount D 21(d) 12 N
1710 Installment Tax 22(d) 12 N

Amount D
1720 Accumulated 23(d) 12 N

Adjusted Tax Amount
D
1730 Aggregate Tax Due 24(d) 12 N

Amount D
1740 Required 25(d) 12 N

Installment Amount D
1750 Net SE Earnings A 26(a) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1760 SST/RRT Wages A 28(a) 12 N
1770 Net Prorated Social 29(a) 12 N

Security Tax Limit A
1780 Annulized SST/RRT 31(a) 12 N

Wages A
1790 Annualized Net Self- 33(a) 12 N

Employment Earnings
A
1800 Annualized SE Tax A 34(a) 12 N
1810 Net SE Earnings B 26(b) 12 N
1820 SST/RRT Wages B 28(b) 12 N
1830 Net Prorated Social 29(b) 12 N

Security Tax Limit B
1840 Annualized SST/RRT 31(b) 12 N

Wages B
1850 Annualized Net Self- 33(b) 12 N

Employment Earnings
B
1860 Annualized SE Tax B 34(b) 12 N
1870 Net SE Earnings C 26(c) 12 N
1880 SST/RRT Wages C 28(c) 12 N
1890 Net Prorated Social 29(c) 12 N

Security Tax Limit C
1900 Annualized SST/RRT 31(c) 12 N

Wages C
1910 Annualized Net Self- 33(c) 12 N

Employment Earnings
C
1920 Annualized SE Tax C 34(c) 12 N
1930 Net SE Earnings D 26(d) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1940 SST/RRT Wages D 28(d) 12 N
1950 Net Prorated Social 29(d) 12 N

Security Tax Limit D
1960 Annualized SST/RRT 31(d) 12 N

Wages D
1970 Annualized Net Self- 33(d) 12 N

Employment Earnings
D
1980 Annualized SE Tax D 34(d) 12 N
@1990 Spouse's Annualized 34 6 "STMbnn" or blank

SE Tax Computation

SECTION 4 - FORMS
FORM 2210F Underpayment of Estimated Tax by Farmers...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "2210Fb"

Identification
Number
0004 Filler 1 blank

Number 0000001
0013 Waiver of Penalty 1a 1 "X" or blank

Box
0016 Filing Status 1b 1 "X" or blank

Changed Box

After Credits
0030 Other Taxes 3 12 N
0040 Taxes Subtotal 4 12 N
0050 Earned Income Credit 5 12 N

Tax Credit
0060 Credit for Federal 7 12 N

Tax on Fuels
0065 Health Insurance 8 12 N

Credit

SECTION 4 - FORMS
FORM 2210F Underpayment of Estimated Tax by Farmers...

No. Ref.
----- -------------- ---- ------ -----------------
0067 Refundable Credit 9 12 N |

for Prior Year
Minimum Tax
0070 Credit Subtotal 10 12 N |
0080 Current Year Tax 11 12 N |
0090 Two Thirds Credit 12 12 N |
0100 Withholding Taxes 13 12 N |
0110 Current Taxes Owed 14 12 N |
0120 Prior Year's Tax 15 12 N |
0130 Required Annual 16 12 N |

Payment
0140 Amounts Withheld/ 17 12 N |

Amounts Paid or
Credited
0150 Underpayment 18 12 N |
0160 Earlier of Payment 19 8 YYYYMMDD |

or Tax Due Date
0170 Penalty Days 20 3 N |
0176 Waived Amount 21 12 N |
@0177 Waiver Explanation 21 6 "STMbnn" or blank |
0180 Underpayment 21 12 N |
Penalty/Farmers
Fisherman

SECTION 4 - FORMS
FORM 2439 Notice to Shareholder of Undistributed

LT Cap Gain

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0010 Void Indicator Box 1 "X" or blank
0020 Corrected Indicator 1 "X" or blank

Box
0030 Fiscal Year 8 DT or blank

Beginning
0040 Fiscal Year Ending 8 DT or blank
0050 Company or Trust 4 First 4 significant

Name Control characters of payer's
name, no leading or
embedded spaces;
are alpha, numeric,
hyphen, ampersand,
only as last two
positions
0060 Company or Trust 35 AN, Allowable special

Name Line 1 characters are:
ampersand (&), hyphen
(-), slash (/), comma
(,), plus (+) and space

SECTION 4 - FORMS

LT Cap Gain

No. Ref.
----- -------------- ---- ------ -----------------
0070 Company or Trust 35 AN, in care of

Name Line 2 addressee, or address
continuation.
Allowable special
ampersand, slash, hyphen
and percent (%)

Address characters are:
(,), percent (%) and
literal "NONE"

0100 Company or Trust 2 A (Standard Postal State

State Abbreviations) or period
0110 Company or Trust 12 N (left-justified)

Zip Code
0120 Company or Trust 9 N

Identification
Number
0130 Shareholder 9 N
Identifying Number
0140 Shareholder's Name 35 AN, Allowable special

characters is: hyphen
(-)
0150 Shareholder's 35 AN, Allowable special

(,), percent (%) and
literal "NONE"
0160 Shareholder's City 22 AN, Allowable special

character is space
0170 Shareholder's State 2 A (Standard Postal State

Abbreviations)

SECTION 4 - FORMS

LT Cap Gain

No. Ref.
----- -------------- ---- ------ -----------------
0180 Shareholder's Zip 12 N (left-justified)

Code
0190 Total Undistributed 1a 12 N

Long Term Capital
Gains
0210 Unrecaptured 1b 12 N
Section 1250 Gain
0220 Section 1202 Gain 1c 12 N
0225 Collectibles Gain 1d 12 N

28%
0230 Tax Paid By 2 12 N

Regulated
Investment Company

SECTION 4 - FORMS
FORM 2441 PAGE 1 Child and Dependent Care Expenses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Name of Care 1(a) 19 AN or "STMbnn"

Provider 1
+0015 Care Provider Name 1(a) 4 First Four Significant

Control 1 Characters of
Individual's last name
or of the business
name, no leading or
embedded spaces;
are alpha, numeric,
hyphen, ampersand;
in last three positions
+0020 Street Address 1 1(b) 28 AN
+0030 City/State/Zip 1 1(b) 29 AN
*+0040 SSN/EIN 1 1(c) 9 AN, "STMbnn" or

"TAXEXEMPT"
+0045 SSN/EIN Type 1 1(c) 1 "S" = SSN or ITIN,

"E" = EIN,
or blank
+0050 Amount Paid 1 1(d) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0060 Name of Care 1(a) 19 AN

Provider 2
0065 Care Provider Name 1(a) 4 'See 1st Occ.'

Control 2
0070 Street Address 2 1(b) 28 AN
0080 City/State/Zip 2 1(b) 29 AN
0090 SSN/EIN 2 1(c) 9 AN or "TAXEXEMPT"
0095 SSN/EIN Type 2 1(c) 1 'See 1st Occ.'
0100 Amount Paid 2 1(d) 12 N
*0110 Qualifying Person 2(a) 10 AN (first name, blank) or

First Name - 1 "STMbnn"
+0115 Qualifying Person 2(a) 15 AN (last name) or blank

Last Name - 1
+0120 Qualifying Person 2(a) 4 First 4 significant

Name Control - 1 characters of person's
embedded spaces;
alpha, hyphen, or space
+0214 Qualifying Person 2(b) 9 N

SSN - 1
+0215 Qualified Expenses - 2(c) 12 N

1
0217 Qualifying Person 2(a) 10 AN (first name, blank)

First Name - 2
0218 Qualifying Person 2(a) 15 'See 1st Occ.'

Last Name - 2

Name Control - 2
0223 Qualifying Person 2(b) 9 'See 1st Occ.'

SSN - 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0225 Qualified Expenses - 2(c) 12 'See 1st Occ.'

2
0230 Total Qualified 3 12 N

Expenses or Limit
0260 Primary Earned 4 12 N

Income
0270 Spouse's Earned 5 12 N

Income
0290 Base Amount/Smaller 6 12 N

of Expenses or
Income

Income
0300 Applicable 8 6 R
Percentage
@0315 Prior Year Expense 9 6 "STMbnn" or blank

Explanation
0318 Prior Year Expense 9 4 "CPYE" or blank

Literal
0320 Prior Year Expense 9 12 N
0324 Prior Year 9 35 AN

Qualifying Person
Name
0326 Prior Year 9 9 N

Qualifying Person
SSN
0328 Percentage of 9 12 N
Qualified Expenses
or Income
0330 Amt from 1040 Line 10 12 N |

44 or 1040NR Line 41
--|
0333 ALT Min Tax Line 31 11 12 N |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0336 Subtracted Amount 12 12 N |
0339 Credit for Child & 13 12 N |

Dependent Care

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0344 Filler 1 blank

Number 0000001
0350 Employer Paid 14 12 N |

Benefits
0351 Carryover Amount 15 12 N |
0353 Forfeited Amount 16 12 N |
0356 Combine Lines 12 17 12 N |

and 14
0360 Qualified Expenses 18 12 N |
0370 Smaller of Adjusted 19 12 N |

or Qualified
0380 Earned Income 20 12 N |
0390 Spouse Earned Income 21 12 N |
0400 Tentative Exclusion 22 12 N |
0500 Sole Proprietorship/ 23 12 N |

Partnership Amt
0510 Subtract Line 21 24 12 N |

from Line 15

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0520 Enter $5000/$2500 25 12 N |
0530 Deductible Benefits 26 12 N |
0540 Smaller of Line 20 27 12 N |

or 22
0545 Deductible Benefits 28 12 N |

Repeated
0550 Excluded Benefits 29 12 N |
0570 Taxable Benefits 30 12 N |
0580 Allowed Cared for 31 12 N |

Amt
0590 Deductible/Excluded 32 12 N |
Benefits Repeated
0600 Net Allowable Amount 33 12 N |
0610 Total Qualified 34 12 N |

Expenses
0620 Smaller of 35 12 N |
Qualified Expenses

SECTION 4 - FORMS
SCHEDULE 2 PAGE 1 Child and Dependent Care...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Name of Care 1(a) 19 AN or "STMbnn"

Provider 1
+0015 Care Provider Name 1(a) 4 First Four Significant

Control 1 Characters of
Individual's last name
or of the business
name, no leading or
embedded spaces;
are alpha, numeric,
hyphen, ampersand;
in last three positions
+0020 Street Address 1 1(b) 28 AN
+0030 City/State/Zip 1 1(b) 29 AN
*+0040 SSN/EIN 1 1(c) 9 AN, "STMbnn" or

"TAXEXEMPT"
+0045 SSN/EIN Type 1 1(c) 1 "S" = SSN or ITIN,

"E" = EIN,
or blank
+0050 Amount Paid 1 1(d) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0060 Name of Care 1(a) 19 AN

Provider 2
0065 Care Provider Name 1(a) 4 'See 1st Occ.'

Control 2
0070 Street Address 2 1(b) 28 AN
0080 City/State/Zip 2 1(b) 29 AN
0090 SSN/EIN 2 1(c) 9 AN or "TAXEXEMPT"
0095 SSN/EIN Type 2 1(c) 1 'See 1st Occ.'
0100 Amount Paid 2 1(d) 12 N
*0110 Qualifying Person 2(a) 10 AN (first name, blank) or

First Name - 1 "STMbnn"
+0115 Qualifying Person 2(a) 15 AN (last name) or blank

Last Name - 1
+0120 Qualifying Person 2(a) 4 First 4 significant

Name Control - 1 characters of person's
embedded spaces;
alpha, hyphen, or space
+0214 Qualifying Person 2(b) 9 N

SSN - 1
+0215 Qualified Expenses - 2(c) 12 N

1
0217 Qualifying Person 2(a) 10 AN (first name, blank)

First Name - 2

Last Name - 2

Name Control - 2
0223 Qualifying Person 2(b) 9 'See 1st Occ.'

SSN - 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0225 Qualified Expenses - 2(c) 12 'See 1st Occ.'

2

Expenses or Limit
0260 Primary Earned 4 12 N

Income
0270 Spouse's Earned 5 12 N

Income
0290 Smaller of Expenses 6 12 N

or Income

Income
0300 Applicable 8 6 R
Percentage
@0315 Prior Year Expense 9 6 "STMbnn" or blank

Explanation
0318 Prior Year Expense 9 4 "CPYE" or blank

Literal
0320 Prior Year Expense 9 12 N
0324 Prior Year 9 35 AN

Qualifying Person
Name

Qualifying Person
SSN
Qualified Expenses
or Income
0330 ALT Min Tax WKSH 10 12 N |

Line 24
--|
0333 ALT Min Tax WKSH 11 12 N |
Line 23

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0336 Subtracted Amount 12 12 N |
0339 Credit for Child 13 12 N |

and Dependent Care
Expenses

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0344 Filler 1 blank

Number 0000001
0350 Employer Paid 14 12 N |

Benefits
0351 Carryover Amount 15 12 N |
0353 Forfeited Amount 16 12 N |
0356 Adjusted Paid 17 12 N |

Benefits
0360 Qualified Expenses 18 12 N |
0370 Smaller of Adjusted 19 12 N |

or Qualified
0380 Earned Income 20 12 N |
0390 Spouse Earned Income 21 12 N |
0400 Tentative Exclusion 22 12 N |
0550 Excluded Benefits 23 12 N |
0570 Taxable Benefit 24 12 N |
0580 Allowed Cared for 25 12 N |

Amt

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0590 Excluded Benefit 26 12 N |

Repeated
0600 Net Allowable Amount 27 12 N |
0610 Total Qualified 28 12 N |

Expenses
0620 Smaller of 29 12 N |
Qualified Expenses

SECTION 4 - FORMS
FORM 2555 PAGE 1 Foreign Earned Income

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0007 SSN of Taxpayer 9 N (Social Security

with Foreign Earned Number)
Income
0008 Waiver 6 "WAIVER" or blank
@0009 Waiver Explanation 6 "STMbnn" or blank
0010 Taxpayer Foreign 1 35 AN, ("in care of"

needed) Allowable special
ampersand, slash, hyphen,
comma, and percent
0011 Taxpayer Foreign 1 35 AN, Allowable special

hyphen
0012 Taxpayer Foreign 1 22 A, Allowable special



SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------


0018 Country Code 1 2 A, (from Part I,

Attachment 10 table)
0020 Occupation 2 25 AN
0030 Employer's Name 3 45 AN, Allowable Special

Characters are: space,
and percent
0040 Employer's US 4a 35 AN, ("in care of"

comma, and percent
0041 Employer's US 4a 35 AN, Allowable special

and literal "NONE"
0042 Employer's US City 4a 22 A, Allowable special

character is space
0043 Employer's US State 4a 2 A (Standard Postal State

Abbreviation Abbreviations)
0044 Employer's US Zip 4a 12 N (left-justified)

Code
0050 Employer's Foreign 4b 35 AN, ("in care of"

comma, and percent

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0051 Employer's Foreign 4b 35 AN, Allowable special

and literal "NONE"
0052 Employer's Foreign 4b 22 A, Allowable special


0054 Employer's Foreign 4b 20 AN, Allowable special


0060 Employer is a 5a 1 "X" or blank

Foreign Entity
0070 Employer is a US 5b 1 "X" or blank

Company
0080 Employer is Self 5c 1 "X" or blank
0090 Employer is a 5d 1 "X" or blank

Foreign Affiliate
of a US Company
0100 Other Employer 5e 1 "X" or blank
0105 Other Employer 5e 35 AN

(specify)
0110 Last Year Filed 6a 4 Values "1982" through |

"2006" or blank
0120 No Form 2555/2555- 6b 1 "X" or blank

EZ Filed
0130 Revoked Exclusions - 6c 1 "X" or blank

Yes

No
@0150 Yes - Type of 6d 6 "STMbnn" or blank

Exclusion/Tax Year

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0160 Country - Citizen/ 7 35 AN, Allowable Special

National Characters are: space,
slash, hyphen
0170 Separate Foreign 8a 1 "X" or blank

Residence - Yes
0180 Separate Foreign 8a 1 "X" or blank

Residence - No
*0190 Yes - City & 8b 35 AN, "STMbnn" or blank

Country of Foreign
Residence
+0200 Number of Days at 8b 3 Value Range 000-999

That Address
*0210 Tax Homes 9 35 AN, "STMbnn" or blank
+0215 Date(s) Established 9 8 YYYYMMDD or blank
0220 Date Bona Fide 10 8 YYYYMMDD or blank

Residence Began
0225 Date Bona Fide 10 8 YYYYMMDD or blank, and

Residence Ended literal "CONTINUE"
0230 Living Qtrs - 11a 1 "X" or blank

Purchased House
0240 Living Qtrs - 11b 1 "X" or blank

Rented House/Apt
0250 Living Qtrs - 11c 1 "X" or blank

Rented Room
0260 Living Qtrs - 11d 1 "X" or blank

Employer Furnished
0270 Family Living with 12a 1 "X" or blank

you - Yes

you - No

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
*0290 Yes - Relationship 12b 11 Values: "CHILD",

"FOSTERCHILD",
"GRANDCHILD",
"AUNT", "UNCLE",
"NEPHEW", "NIECE",
"NONE", "SON",
"DAUGHTER", "SPOUSE",
"OTHER" or "STMbnn"
+0295 Period 12b 25 AN
0300 Statement to 13a 1 "X" or blank

Authorities - Yes
0310 Statement to 13a 1 "X" or blank

Authorities - No
0320 Req'd to pay income 13b 1 "X" or blank

tax - Yes
0330 Req'd to pay income 13b 1 "X" or blank

tax - No
*0340 Date Arrived in US - 14a(1) 8 YYYYMMDD or blank,

1 "STMbnn"
+0342 Date Left US - 1 14b(1) 8 YYYYMMDD or blank
+0344 Number of Days in 14c(1) 3 Value Range 000-999

US on Business - 1
+0346 Income Earned in US 14d(1) 12 N

on Business - 1
0348 Date Arrived in US - 14a(2) 8 YYYYMMDD or blank

2
0350 Date Left US - 2 14b(2) 8 'See 1st Occ.'
0352 Number of Days in 14c(2) 3 'See 1st Occ.'

US on Business - 2
0354 Income Earned in US 14d(2) 12 'See 1st Occ.'

on Business - 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0356 Date Arrived in US - 14a(3) 8 'See 2nd Occ.'

3

US on Business - 3

on Business - 3

4

US on Business - 4

on Business - 4

5

US on Business - 5

on Business - 5

6

US on Business - 6

on Business - 6

7

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

US on Business - 7

on Business - 7

8

US on Business - 8

on Business - 8
@0415 Earned Income 14d 6 "STMbnn" or blank

Computation
0420 Contractual terms/ 15a 80 AN

other conditions
0430 Visa Type 15b 30 AN
0440 Visa Limit Stay - 15c 1 "X" or blank

Yes
@0450 Visa Limit Stay - 15c 6 "STMbnn" or blank

Yes, Explanation
0460 Visa Limit Stay - No 15c 1 "X" or blank
0470 Home is US - Yes 15d 1 "X" or blank
0480 Home in US - No 15d 1 "X" or blank
*0490 Yes - Home Address 15e 60 AN or "STMbnn"
+0495 Home Status 15e 6 "RENTED" or blank
*+0500 Occupant Names 15e 35 AN or "STMbnn"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0510 Occupant 15e 11 Values: "CHILD",

Relationship "FOSTERCHILD",
"GRANDCHILD",
"AUNT", "UNCLE",
"NEPHEW", "NIECE",
"NONE", "SON",
"DAUGHTER", "SPOUSE",
"OTHER"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0524 Filler 1 blank

Number 0000001 - 0000002
0530 Physical Presence 16 8 YYYYMMDD

Test FROM
0540 Physical Presence 16 8 YYYYMMDD or blank, and

Test THROUGH literal "CONTINUE"
0550 Principal Country 17 35 AN

of Employment
@0560 No Travel Statement 18 6 "STMbnn" or blank
*0570 Country Name - 1 18a(1) 35 AN, Allowable Special

Character is: space,
"STMbnn" or blank
+0580 Arrival Date - 1 18b(1) 8 YYYYMMDD
+0590 Departure Date - 1 18c(1) 8 YYYYMMDD
+0600 Full Days in 18d(1) 3 Value Range 000-999

Country - 1
+0610 Number of Days in 18e(1) 3 Value Range 000-999

US on Business - 1
+0620 Income Earned in US 18f(1) 12 N

on Business - 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0630 Country Name - 2 18a(2) 35 AN, Allowable Special

Character is: space or
blank
0640 Arrival Date - 2 18b(2) 8 'See 1st Occ.'
0650 Departure Date - 2 18c(2) 8 'See 1st Occ.'
0660 Full Days in 18d(2) 3 'See 1st Occ.'

Country - 2
0670 Number of Days in 18e(2) 3 'See 1st Occ.'

US on Business
0680 Income Earned in US 18f(2) 12 'See 1st Occ.'

on Business
0690 Country Name - 3 18a(3) 35 'See 2nd Occ.'

Country - 3

US on Business - 3

on Business - 3
0750 Country Name - 4 18a(4) 35 'See 2nd Occ.'

Country - 4

US on Business - 4

on Business - 4

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
@0805 Earned Income 18f 6 "STMbnn" or blank

Computation
0810 Total wages, 19 12 N

salaries, etc.
0820 Share of Income - 20a 12 N

Business or
Profession
@0830 Partnership's name, 20b 6 "STMbnn" or blank

address and type of
income
0840 Share of Income - 20b 12 N

Partnership
@0850 Market Value of 21a 6 "STMbnn"

Property - Home
0860 Noncash Income - 21a 12 N

Home
@0870 Market Value of 21b 6 "STMbnn"

Property - Meals
0880 Noncash Income - 21b 12 N

Meals
@0890 Market Value of 21c 6 "STMbnn"

Property - Car
0900 Noncash Income - Car 21c 12 N
*0910 Other Property - 21d 35 AN, "STMbnn" or blank

type
+0920 Other Property - 21d 12 N

Amount
0925 Total Property 21d 12 N

Amount
0930 Cost of Living/ 22a 12 N

Overseas
Differential
0940 Family 22b 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0950 Education 22c 12 N
0960 Home Leave 22d 12 N
0970 Quarters 22e 12 N
*0980 Other purposes - 22f 35 AN, "STMbnn"

Type
+0990 Other purpose - 22f 12 N

Amount
0995 Total Other Purpose 22f 12 N

Amount
1000 Total Allowances 22g 12 N
*1010 Type of Other 23 35 AN, "STMbnn"

Foreign Earned
Income

Foreign Earned
Income
1025 Total Amount of 23 12 N

Other Foreign
Earned Income
1040 Excludable Meals & 25 12 N

Lodging
1050 Foreign Earned 26 12 N

Income

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1064 Filler 1 blank

Number 0000001 - 0000002

Income Repeated
1075 Claiming Housing 1 "Y" or "N"

Exclusion or
Housing Deduction
1080 Qualified Housing 28 12 N

Expenses
*1081 Housing Expense 29a 35 A, "STMbnn" or blank

Location(s)
1082 Limit on Housing 29b 12 N

Expenses
1084 Smaller of Expenses 30 12 N

or Limit
1090 Number of Days in 31 3 Value Range 000-365

Qualifying Period
1100 Number of Days X 32 12 N |

$37.57 or Enter
$13,712

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Housing Expenses
1120 Employer-Provided 34 12 N
Amounts
1130 Employer-Provided 35 6 R (Please see Part I,

Percentage Sect 5.01 b)
1140 Housing Exclusion 36 12 N

Qualifying Period
1180 Number of Days Ratio 39 6 R (Please see Part I,

Sect 5.01 b)
1200 Tentative Foreign 40 12 N

Earned Income
Exclusion

Income Exclusion
Limit

Income Exclusion
1230 Total Housing and 43 12 N

Foreign Earned
Income Exclusions
@1240 Allocable 44 6 "STMbnn" or blank

Deductions
Computation
1250 Allocable Deductions 44 12 N
1260 Max. of Housing and 45 12 N

Foreign Earned Inc.
Exclusions
1270 Max. Qualified 46 12 N

Housing Expenses
1280 Max. Foreign Earned 47 12 N

Income

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1290 Limit of Housing 48 12 N

Deduction
1300 Prior Year Housing 49 12 NO ENTRY

Deduction Carryover
Amount
1310 Total Housing 50 12 N

Deduction

SECTION 4 - FORMS
FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0007 SSN of Taxpayer 9 N (Social Security

with Foreign Earned Number)
Income
0010 Bona Fide Residence 1a 1 "X" or blank

- Yes
0020 Bona Fide Residence 1a 1 "X" or blank

- No
0030 Date Bona Fide 1b 8 YYYYMMDD or blank

Residence Began
0040 Date Bona Fide 1b 8 YYYYMMDD or blank, and

0050 Physically Present - 2a 1 "X" or blank

Yes
0060 Physically Present - 2a 1 "X" or blank

No
0070 Physical Presence 2b 8 YYYYMMDD

Test FROM
0080 Physical Presence 2b 8 YYYYMMDD or blank, and

Test THROUGH literal "CONTINUE"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0090 Tax Home Test - Yes 3 1 "X" or blank
0100 Tax Home Test - No 3 1 NO ENTRY
0110 Taxpayer Foreign 4 35 AN, ("in care of"

comma, and percent

hyphen




0118 Country Code 4 2 A, (from Part I,

Attachment 10 table)
0120 Occupation 5 25 AN

Characters are: space,
and percent
0140 Employer's US 7 35 AN, ("in care of"

comma, and percent

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0141 Employer's US 7 35 AN, Allowable special

and literal "NONE"
0142 Employer's US City 7 22 A, Allowable special

character is space
0143 Employer's US State 7 2 A (Standard Postal State

Abbreviation Abbreviation)
0144 Employer's US Zip 7 12 N (left-justified)

Code
0150 Employer's Foreign 8 35 AN, ("in care of"

comma, and percent
0151 Employer' Foreign 8 35 AN, Allowable special

and literal "NONE"
0152 Employer's Foreign 8 22 A, Allowable special


0154 Employer's Foreign 8 20 AN, Allowable special


0160 Employer is a US 9a 1 "X" or blank

Business
0170 Employer is a 9b 1 "X" or blank

Foreign Business
0180 Other Employer 9c 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0190 Other Employer 9c 35 AN

(specify)
0200 Last Year Filed 10a 4 Values "1982" through |

"2006" or blank
0210 No Form 2555/2555- 10b 1 "X" or blank

EZ Filed

Yes

No
0240 Yes - Effective 10d 4 YYYY

Revocation Tax Year
*0250 Tax Homes 11a 35 AN, "STMbnn" or blank
+0260 Date(s) Established 11a 8 YYYYMMDD or blank
0270 Country - Citizen/ 11b 35 AN, Allowable Special

National Characters are: space,
slash, hyphen

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0284 Filler 1 blank

Number 0000001 - 0000002
*0290 Date Arrived in US - 12a(1) 8 YYYYMMDD, "STMbnn" or

1 blank
+0300 Date Left US - 1 12b(1) 8 YYYYMMDD or blank
+0310 Number of Days in 12c(1) 3 Value Range 000-999

US on Business - 1
+0320 Income Earned in US 12d(1) 12 N

on Business - 1
0330 Date Arrived in US - 12a(2) 8 YYYYMMDD or blank

2

US on Business - 2

on Business - 2

3

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

US on Business - 3

on Business - 3

4

US on Business - 4

on Business - 4

5

US on Business - 5

on Business - 5

6

US on Business - 6

on Business - 6

7

US on Business - 7

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

on Business - 7

8

US on Business - 8

on Business - 8

9

US on Business - 9

on Business - 9
@0645 Earned Income 12d 6 "STMbnn" or blank

Computation

Qualifying Period
1165 365-Day Yes 15 1 "X" or blank
1175 365-Day No 15 1 "X" or blank
1180 Number of Days Ratio 15 6 R (Please see Part I,

Sect 5.01 b)

Income Exclusion
Limit
1210 Total Foreign 17 12 N

Earned Income
1260 Max. of Foreign 18 12 N

Earned Inc.
Exclusion

SECTION 4 - FORMS
FORM 3468 Investment Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 Value "3468bb"
0002 Page Number 5 Value "PG01b"
0003 Taxpayer 9 Primary SSN

Identification
Number
0004 Filler 1 Blank

Number 0000001
0010 Identifying Number 9 NO ENTRY
0020 Section 47(d)(5) 1a 1 "X" or blank

Election Box
@0025 Rehabilitation 1a 6 "STMbnn" or blank

Credit Attachment
0030 Test Period 1b 8 YYYYMMDD

Beginning Date
0040 Test Period End Date 1b 8 YYYYMMDD
0045 Adjusted Basis of 1c 12 N

Building Amount
0050 Amount of Qualified 1d 12 N

Rehabilitation
Expenditures
0060 Pre 1936 Buildings 1e 12 N

in the Gulf
Opportunity Zone
0063 Calculated Pre 1936 1e 12 N

Bldgs Gulf
Opportunity Zone

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0065 Other Pre 1936 1f 12 N

Buildings
0067 Calculated Other 1f 12 N

Pre 1936 Buildings
0069 Historic Structure 1f 1 "Y" or blank

Certification on
File
0070 Cert. Historic 1g 12 N

Structures Gulf
Opportunity Zone
0071 Calc Cert Historic 1g 12 N

Struct - Gulf
Opportunity Zone
0074 Other Certified 1h 12 N

Historic Structures
0075 Calculated 1h 12 N
Certified Historic
Structures
0080 Assigned NPS 1i 18 N or blank, allowable

Project Num. or the character: hyphen (-)
Pass-Through EIN
0081 Date of NPS Approval 1j 8 DT
0083 Rehabilitation 1k 12 NO ENTRY

Credit (Schedule K-
1, Form 1065-B)
0085 Basis of Property 2a 12 N

Using Geothermal
Energy
0087 Geothermal Energy 2a 12 N

Property Credit
0089 Basis of Solar 2b 12 N

Energy Property
0091 Solar Energy 2b 12 N

Property Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0093 Basis of Fuel Cell 2c 12 N

Property
0095 Fuel Cell Property 2c 12 N

Credit
0097 Kilowatt Capacity 2d 12 N

Property
0099 Kilowatt Capacity 2d 12 N

Credit
0101 Enter the Lesser of 2e 12 N

Line 2c or 2d
0103 Basis of 2f 12 N
Microturbine
Property
0105 Microturbine 2f 12 N
Property Credit
0107 Microturbine 2g 12 N
Kilowatt Capacity
Property
0109 Microturbine 2g 12 N
Kilowatt Capacity
Credit
0111 Enter the Lesser of 2h 12 N

Line 2f or 2g
0113 Total (Add Lines 2i 12 N

2a, 2b, 2e and 2h)
0115 Coal Project Basis 1 3a 12 N
0117 Coal Project Credit 3a 12 N

1
0119 Coal Project Basis 2 3b 12 N
0121 Coal Project Credit 3b 12 N

2
0123 Total Coal Project 3c 12 N

Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0125 Gasification 4 12 N
Project Basis
0127 Gasification 4 12 N
Project Credit
0130 Credit from 5 12 N

Cooperatives
0135 Add Lines 1e 6 12 N

through 1h, 1k, 2i,
3c, 4 and 5
@0145 Allowable Credit 6 6 "STMbnn" or blank

Attachment

SECTION 4 - FORMS
FORM 3800 PAGE 1 General Business Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Current Year 1a 12 N

Investment Credit
--|
0040 Welfare to Work 1b 12 N |
Credit
0060 Current Year Credit 1c 12 N |

for Increasing
Research
*0065 LIHC Pass-Through 1d 9 "STMbnn", N or blank |

EIN
0070 Current Year Low- 1d 12 N |

Income Housing
Credit
--|
0090 Current Year 1e 12 N |
Disabled Access
Credit
0100 Current Year 1f 12 N |

Renewable
Electricity
Production

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Current Year Indian 1g 12 N |

Employment Credit
--|
0130 Current Year Orphan 1h 12 N |
Drug Credit
*0535 NMC Pass-Through EIN 1i 9 "STMbnn", N or blank |
0540 Current Year New 1i 12 N |

Markets Credit
0550 Credit for Small 1j 12 N |

Empoyer Pension
Plan Startup Cost
*0555 EPCCC Pass-Through 1k 9 "STMbnn", N or blank |

EIN
0560 Credit for Employer- 1k 12 N |

Provided Child Care
Facilities
0570 CY Railroad Track 1l 12 N |

Maintenance Credit
0580 Current Year 1m 12 N |

Biodiesel Fuels
Credit
0590 Current Year Low 1n 12 N |

Sulfur Diesel Fuel
Credit
0600 Distilled Spirits 1o 12 N |

Credit
0610 Nonconventional 1p 12 N |
Fuel Source Credit
0620 New Energy 1q 12 N |

Efficient Home
Credit
0630 Energy Efficient 1r 12 N |

Appliance Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0640 Alternative Motor 1s 12 N |

Credit
0650 Alternative Fuel 1t 12 N |

Vehicle Refueling
Credit
0655 Hurricane Katrina 1u 12 N |

Housing Credit
--|
0685 Mine Rescue Team 1v 12 NO ENTRY |
Training Credit
0687 Current Year Credit 1w 12 N |

for Contributions
0690 CY General Credits 1x 12 N |

Electing Large
Partnership
--|
0740 Current Year 2 12 N
General Business
Credit

Credits

from Line 2

Credits Allowed
0800 Passive Activity 5 1 "X" or blank

from Publicly
Traded Partnership
0810 Carryforward of 6 12 N
General Business
Credit
@0825 Credit Computation 6 6 "STMbnn" or blank

Attachment

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0840 Carryback of 7 12 NO ENTRY

General Business
Credit
0850 Tentative General 8 12 N

Business Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1004 Filler 1 blank

Number 0000001
1020 Regular Tax Before 9 12 N

Credits

Tax
1040 Regular Tax Plus 11 12 N

Alternative Minimum
Tax
1045 Credits from Form 12a 12 N |

1040
--|
1060 Foreign Tax Credit 12b 12 N |
1070 Credits from Forms 12c 12 N |

5735 and 8834
1080 Non-business Alt 12d 12 N

Motor Vehicle Credit
1090 Non-business Alt 12e 12 N

Fuel Refuel Prop
Credit
1100 Total Credits 12f 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1110 Net Income Tax 13 12 N
1120 Net Regular Tax 14 12 N
1130 Enter 25% of Excess 15 12 N
1140 Tentative Minimum 16 12 N

Tax
1150 Greater of Line 15 17 12 N

or Line 16

from Line 13
1170 Section Literal 19 9 "SECb41(G)" or blank
1180 Attach Corporation 19 6 NO ENTRY

Computation
1190 Corporate ID 19 13 NO ENTRY
1200 General Business 19 12 N

Credit Allowed for
Current Year

SECTION 4 - FORMS
FORM 3903 Moving Expenses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Armed Forces 13 "MILITARYbMOVE" or blank

Permanent Change of
Station Literal
0040 Transport Goods Exp 1 12 N
0042 Moving Expenses Amt 2 12 N
0044 Total Moving 3 12 N

Expenses
0052 Excludable Moving 4 12 N

Expense
Reimbursements
0060 Tot Moving 5 1 "X" or blank

Expenses>Moving
Reimbursement-No Box
0070 Tot Moving 5 1 "X" or blank

Expenses>Moving
Reimbursements-Yes
Box
0180 Moving Exp Deduction 5 12 N

SECTION 4 - FORMS
FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
@0008 Statement in Lieu 6 "STMbnn" or blank

of Previously Field
Certificate
0010 Off-Highway 1a(c) 6 N

Business Use Gallons
0020 Use on Farm For 1b(c) 6 N

Farming Purpose
Gallons
0030 Nontaxable Use of 1c(a) 2 Values "04, 05, 07, 11,

Gasoline Type 13, 14, 15" or blank
0040 Nontaxable Use of 1c(c) 6 N

Gasoline Gallons
0070 Nontaxable Use of 1c(d) 12 N

Gasoline Cr. Amount
0080 Exported Nontaxable 1d(c) 6 N

Use of Gasoline
Gallons
0090 Exported Nontaxable 1d(d) 12 N

Use of Gasoline Cr.
Amount

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0170 Commercial Aviation 2a(c) 6 N

Gasoline Gallons
0180 Nontaxable Use of 2a(d) 12 N

Commercial Aviation
Gas Cr. Amt
0190 Nontaxable Use of 2b(a) 2 Values "01, 10, 11, 13,

Aviation Gasoline 14, 15" or blank
Type
0200 Nontaxable Use of 2b(c) 6 N

Aviation Gasoline
Gallons
0230 Nontaxable Use of 2b(d) 12 N

Aviation Gas Cr. Amt
0233 Exported Nontaxable 2c(c) 6 N

Use of Aviation Gas
Gallons
0237 Exported Nontaxable 2c(d) 12 N

Use of Aviation Cr.
Amount
@0240 Evidence of Dyed 3 6 "STMbnn" or blank

Diesel Fuel
Explanation
0250 Evidence of Dyed 3 1 "X" or blank

Diesel Fuel
Exception Box
0260 Nontaxable Use of 3a(a) 2 Values "02, 06, 07, 08,

Diesel Fuel Type 11, 13, 14, 15" or blank
0270 Nontaxable Use of 3a(c) 6 N

Diesel Fuel Gallons
0303 Diesel Fuel for 3b(c) 6 N

Farming Purposes
Gallons
0307 Diesel Fuel for 3b(d) 12 N

Farming Purposes
Cr. Amount

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0310 Diesel Fuel Train 3c(c) 6 N

Use Gallons
0320 Diesel Fuel Train 3c(d) 12 N

Use Cr. Amt
0330 Diesel Fuel Certain 3d(c) 6 N

Intercity Local Bus
Use Gallon
0340 Diesel Fuel Certain 3d(d) 12 N

Intercity & Bus Use
Cr. Amt
0343 Diesel Fuel 3e(c) 6 N

Exported Gallons
0347 Diesel Fuel 3e(d) 12 N

Exported Cr. Amount

Kerosene Explanation

Kerosene Box
0370 Nontaxable Use of 4a(a) 2 Values "02, 06, 07, 08,

Kerosene Type 11, 13, 14, 15" or blank
0380 Nontaxable Use of 4a(c) 6 N

Kerosene Gallons
0399 Nontaxable Kerosene 4b(c) 6 N

for Farming
Purposes Gallons
0407 Kerosene Use Farm 4b(d) 12 N

Cr. Amount
0409 Kerosene Use in 4c(c) 6 N

Buses Gallons
0416 Kerosene Use in 4c(d) 12 N

Buses Cr. Amount
0418 Nontaxable Use of 4d(c) 6 N

Kerosene Exported
Gallons

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0420 Nontaxable Use of 4d(d) 12 N

Kerosene Exported
Cr. Amount
--|
--|
0425 Nontaxable Kerosene 4e(a) 2 Values "02, 08" or blank |
Aviation Rate 1
Type of Use
--|
--|
0430 Nontaxable Kerosene 4e(c) 6 N |
Aviation Rate 1
Gallons
0435 Nontaxable Kerosene 4e(d) 12 N |

Aviation Rate 1 Cr.
Amt
0440 Nontaxable Kerosene 4f(a) 2 Values "02, 08" or blank |

Aviation Rate 2
Type of Use
0445 Nontaxable Kerosene 4f(c) 6 N |

Aviation Rate 2
Gallons
0450 Nontaxable Kerosene 4f(d) 12 N |

Aviation Rate 2 Cr.
Amt

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0540 Record ID 6 "FRMbbb" |
0541 Form Number 6 "4136bb" |
0542 Page Number 5 "PG02b" |
0543 Taxpayer 9 N (Primary SSN) |

Identification
Number
0544 Filler 1 blank |
0545 Form Occurrence 7 N |

Number 0000001
0550 Commercial Aviation 5a(c) 6 N |

Kerosene Gallons 1
0555 Commercial Aviation 5a(d) 12 N |

Kerosene Cr. Amount
1
0560 Commercial Aviation 5b(c) 6 N |

Kerosene Gallons 2
0565 Commercial Aviation 5b(d) 12 N |

Kerosene Cr. Amount
2
0570 Nontaxable Aviation 5c(a) 2 Values "01, 09, 10, 11, |

Kerosene Use Type 1 13, 15, 16" or blank
0575 Use of Nontaxable 5c(c) 6 N |

Aviation Kerosene
Gal Type 1
0580 Use of Nontaxable 5c(d) 12 N |

Aviation Kerosene
Amt Type 1
0585 Nontaxable Aviation 5d(a) 2 Values "01, 09, 10, 11, |

Kerosene Use Type 2 13, 15, 16" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0590 Use of Nontaxable 5d(c) 6 N |

Aviation Kerosene
Gal Type 2
0595 Use of Nontaxable 5d(d) 12 N |

Aviation Kerosene
Amt Type 2
0608 Undyed Diesel Fuel 6 12 AN

Registration No.

Diesel Fuel
Explanation

Diesel Fuel
Exception Box
0620 Use of Undyed 6a(c) 6 N

Diesel by State or
Local Gov Gallons
0625 Use of Undyed 6a(d) 12 N

Diesel by State or
Local Gov Cr. Amt
@0630 Customer 6a 6 "STMbnn" or blank

Information
Attachment
0635 Use Undyed Diesel 6b(c) 6 N

Intercity Buses
Gallons
0640 Use Undyed Diesel 6b(d) 12 N

Intercity Buses Cr.
Amount
0645 Undyed Kerosene 7 12 AN

Registration No.

Kerosene Explanation

Kerosene Exception
Box

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0660 Use of Undyed Kero 7a(c) 6 N

by State or Local
Gov Gallons
@0665 Customer 7a 6 "STMbnn" or blank

Information
Attachment
0670 Kerosene Sales from 7b(c) 6 N

Blocked Pump Gallons
0680 Sales by Vendors of 7b(d) 12 N

Undyed Kerosene Cr.
Amount
0685 Undyed Kerosene Use 7c(c) 6 N

in Certain Buses
Gallons
0695 Undyed Kerosene Use 7c(d) 12 N

in Certain Buses
Cr. Amount
0705 Vendors of Kerosene 8 12 AN

for Use of Aviation
Reg. No.
0715 Used in Commercial 8a(c) 6 N

Aviation Gallons
Type 1
0725 Used in Commercial 8a(d) 12 N

Aviation Cr. Amount
Type 1
0745 Other Use in 8b(c) 6 N

Commercial Aviation
Gallons Type 2
0750 Other Use in 8b(d) 12 N

Commercial Aviation
Cr. Amount Type 2
0755 Nonexempt Use 8c(c) 6 N

Gallons
0757 Nonexempt Use Cr. 8c(d) 12 N

Amount

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0759 Other Nontaxable 8d(a) 2 Values "01, 09, 10, 11,

Use Type 1 13, 14, 15" or blank
0760 Other Nontaxable 8d(c) 6 N

Use Gallons 1
0764 Other Nontaxable 8d(d) 12 N

Use Cr. Amount 1
0768 Other Nontaxable 8e(a) 2 Values "01, 09, 10, 11,

Use Type 2 13, 14, 15" or blank
0770 Other Nontaxable 8e(c) 6 N

Use Gallons 2
0775 Other Nontaxable 8e(d) 12 N

Use Cr. Amount 2
--|
--|
--|
--|
--|
--|

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0881 Filler 1 blank

Number 0000001
--|
--|
--|
--|
--|
--|
--|
0950 Alcohol Fuel 9 12 AN |
Mixture
Registration No.
0960 Alcohol Mixtures 9a(c) 6 N |

Ethanol Gallons
0970 Alcohol Mixtures 9a(d) 12 N |

Ethanol Cr. Amount
0980 Alcohol Mixtures 9b(c) 6 N |

Other Than Ethanol
Gallons
0990 Alcohol Mixtures 9b(d) 12 N |

Other Than Ethanol
Cr. Amount
3010 Biodiesel Mixture 10 12 AN |

Registration No.

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3020 Biodiesel Mix 10a(c) 6 N |

Gallons
3030 Biodiesel Mix Cr. 10a(d) 12 N |

Amount
3040 Agri-biodiesel Mix 10b(c) 6 N |

Gallons
3050 Agri-biodiesel Mix 10b(d) 12 N |

Cr. Amount
3060 Renewable Diesel 10c(c) 6 N |

Mix Gallons
3070 Renewable Diesel 10c(d) 12 N |

Mix Cr. Amount
3199 LPG Use Type Literal 11a(a) 3 "BUS" or blank |
3200 LPG Use Type 11a(a) 2 Values "01, 02, 04, 05, |
06, 07, 11, 13, 14, 15"
or blank
3210 LPG Gallons 11a(c) 6 N |
3220 LPG Cr. Amount 11a(d) 12 N |
3239 "P Series" Fuels 11b(a) 3 "BUS" or blank |

Use Type Literal
3240 P Series Fuels Use 11b(a) 2 Values "01, 02, 04, 05, |
Type 06, 07, 11, 13, 14, 15"
or blank
3260 P Series Fuels 11b(c) 6 N |

Gallons
3280 P Series Fuels Cr. 11b(d) 12 N |

Amount
3299 CNG Use Type Literal 11c(a) 3 "BUS" or blank |
3300 Compressed Natural 11c(a) 2 Values "01, 02, 04, 05, |

Gas Use Type 06, 07, 11, 13, 14, 15"
or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3320 Compressed Natural 11c(c) 6 N |

Gas Gallons
3340 Compressed Natural 11c(d) 12 N |

Gas Cr. Amount
3359 Liquefied Hydrogen 11d(a) 3 "BUS" or blank |

Use Type Literal
3360 Liquefied Hydrogen 11d(a) 2 Values "01, 02, 04, 05, |

Use Type 06, 07, 11, 13, 14, 15"
or blank
3380 Liquefied Hydrogen 11d(c) 6 N |

Gallons
3400 Liquefied Hydrogen 11d(d) 12 N |

Cr. Amount
3419 Liquid Fuel from 11e(a) 3 "BUS" or blank |

Coal Use Type
Literal
3420 Liquid Fuel from 11e(a) 2 Values "01, 02, 04, 05, |
Coal Use type 06, 07, 11, 13, 14, 15"
or blank
3440 Liquid Fuel from 11e(c) 6 N |

Coal Gallons
3460 Liquid Fuel from 11e(d) 12 N |

Coal Cr. Amount
3479 Liquid Hydrocarbons 11f(a) 3 "BUS" or blank |

Use Type Literal
3480 Liquid Hydrocarbons 11f(a) 2 Values "01, 02, 04, 05, |

Use Type 06, 07, 11, 13, 14, 15"
or blank
3500 Liquid Hydrocarbons 11f(c) 6 N |

Gallons
3520 Liquid Hydrocarbons 11f(d) 12 N |

Cr. Amount
3539 Liquefied Natural 11g(a) 3 "BUS" or blank |

Gas Use Type Literal

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3540 Liquefied Natural 11g(a) 2 Values "01, 02, 04, 05, |

Gas Use Type 06, 07, 11, 13, 14, 15"
or blank
3560 Liquefied Natural 11g(c) 6 N |

Gas Gallons
3580 Liquefied Natural 11g(d) 12 N |

Gas Cr. Amount
3600 Alternative Fuel 12 12 AN |

Cr. Reg. No.
3620 LPG Gallons 12a(c) 6 N |
3640 LPG Cr. Amount 12a(d) 12 N |
3660 P Series Fuels 12b(c) 6 N |

Gallons
3680 P Series Fuels Cr. 12b(d) 12 N |

Amount
3700 Compressed Natural 12c(c) 6 N |

Gas Gallons
3720 Compressed Natural 12c(d) 12 N |

Gas Cr. Amount
3740 Liquefied Hydrogen 12d(c) 6 N |

Gallons
3760 Liquefied Hydrogen 12d(d) 12 N |

Cr. Amount
3780 Liquid Fuel from 12e(c) 6 N |

Coal Gallons
3800 Liquid Fuel from 12e(d) 12 N |

Coal Cr. Amount
3820 Liquid Hydrocarbons 12f(c) 6 N |

Gallons
3840 Liquid Hydrocarbons 12f(d) 12 N |

Cr. Amount

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3860 Liquefied Natural 12g(c) 6 N |

Gas Gallons
3880 Liquefied Natural 12g(d) 12 N |

Gas Cr. Amount

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
3894 Filler 1 blank

Number 0000001
3900 Registered Credit 13 12 AN |

Card Issuers
Registration No.
3920 Diesel Fuel for 13a(c) 6 N |

State or Local
Government Gallons
3940 Diesel Fuel for 13a(d) 12 N |

State or Local
Government Cr. Amt
3960 Kerosene Fuel Sold 13b(c) 6 N |

for State or Local
Gov Gallons
3980 Kerosene Fuel Sold 13b(d) 12 N |

for State or Local
Gov Cr. Amt
4000 Kerosene Use in 13c(c) 6 N |

Aviation - State/
Local Gov Gallons
4020 Kerosene Use in 13c(d) 12 N |

Aviation - State/
Local Gov Cr. Amt

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
4119 Diesel-Water Fuel 14a(a) 3 "BUS" or blank |

Emulsion Nontax.
Use Literal
4120 Diesel-Water Fuel 14a(a) 2 Values "01, 02, 05, 06, |

Emulsion Nontaxable 07, 08, 11, 13, 14, 15"
Use Type or blank
4140 Diesel-Water Fuel 14a(c) 6 N |

Emulsion Nontaxable
Gallons
4160 Diesel-Water Fuel 14a(d) 12 N |

Emulsion Nontaxable
Cr. Amount
4180 Diesel-Water 14b(c) 6 N |

Exported Gallons
4200 Diesel-Water 14b(d) 12 N |

Exported Cr. Amount
4220 Diesel-Water Fuel 15 12 AN |

Emulsion Blending
Reg. No.
@4230 Customer 15 6 "STMbnn" or blank |

Information
Statement
4240 Diesel-Water Fuel 15a(c) 6 N |

Emulsion Blending
Gallons
4260 Diesel-Water Fuel 15a(d) 12 N |

Emulsion Blending
Cr. Amount
4280 Exported Dyed 16a(c) 6 N |

Diesel Fuel Gallons
4300 Exported Dyed 16a(d) 12 N |

Diesel Fuel Cr.
Amount
4320 Exported Dyed 16b(c) 6 N |

Kerosene Gallons

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
4340 Exported Dyed 16b(d) 12 N |

Kerosene Cr. Amount
4360 Total Income Tax 17 12 N |

Cr. Amount

SECTION 4 - FORMS
FORM 4137 Social Security and Medicare Tax on ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Tip Income Name 35 AN
0020 Tip Income SSN 9 N
*0030 Employer's Name A 1(A)a 47 AN or "STMbnn" |
+0035 Employer ID Number A 1(A)b 9 N |
+0040 Tips Received A 1(A)c 12 N |
+0045 Tips Reported A 1(A)d 12 N |
0050 Employer's Name B 1(B)a 47 AN |
0055 Employer ID Number B 1(B)b 9 N |
0060 Tips Received B 1(B)c 12 N |
0065 Tips Reported B 1(B)d 12 N |
0070 Employer's Name C 1(C)a 47 AN |
0075 Employer ID Number C 1(C)b 9 N |
0080 Tips Received C 1(C)c 12 N |
0085 Tips Reported C 1(C)d 12 N |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0090 Employer's Name D 1(D)a 47 AN |
0095 Employer ID Number D 1(D)b 9 N |
0100 Tips Received D 1(D)c 12 N |
0105 Tips Reported D 1(D)d 12 N |
0110 Employer's Name E 1(E)a 47 AN |
0115 Employer ID Number E 1(E)b 9 N |
0120 Tips Received E 1(E)c 12 N |
--|
0125 Tips Reported E 1(E)d 12 N |
--|
--|
--|
0160 Total Tips Received 1 12 N |
0170 Total Tips Reported 2 12 N |
0180 Taxable Tips 3 12 N |
0190 Unreported Tips 4 12 N |
0200 Line 3 minus Line 4 5 12 N |
0210 Total Social 7 12 N |

Security Wages and
Tips
0220 Line 6 minus Line 7 8 12 N |
0224 Tips Subject To 9 10 "1.45%bTIPS" |

Medicare Only
Literal
0227 Tips Subject to 9 12 N |

Medicare Only Amount
0230 Unreported Tips 9 12 N |

Subject to SST
0240 Social Security Tax 10 12 N |

on Tips

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0290 Medicare Tax on Tips 11 12 N |
0300 F1040 Social 12 12 N |

Security Medicare
Tax on Tips

SECTION 4 - FORMS
FORM 4255 Recapture of Investment Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Property Desc. (1) A 56 AN or "STMbnn"
+0020 Original Rate (1) 1A 6 R
*+0023 Cost or Other Basis 2A 12 N or "STMbnn"

(1)
+0080 Original Credit (1) 3A 12 N
+0084 Date Property 4A 8 YYYYMMDD

Placed in Serv. (1)
+0090 Date Property 5A 8 YYYYMMDD

Qualification (1)
+0100 Number of Full yrs 6A 2 N, "00", or blank

between dates (1)
+0110 Recapture 7A 6 R
Percentage (1)
+0120 Tentative Recap. 8A 12 N

Tax (1)
0130 Property Desc. (2) B 56 AN

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0140 Original Rate (2) 1B 6 R
0143 Cost or Other Basis 2B 12 N

(2)
0200 Original Credit (2) 3B 12 N
0204 Date Property 4B 8 YYYYMMDD

Placed in Serv. (2)
0210 Date Property 5B 8 YYYYMMDD

Qualification (2)
0220 Number of Full yrs 6B 2 'See 1st Occ.'

between dates (2)
0230 Recapture 7B 6 R
Percentage (2)
0240 Tentative Recap. 8B 12 N

Tax (2)
0250 Property Desc. (3) C 56 AN
0260 Original Rate (3) 1C 6 R
0263 Cost or Other Basis 2C 12 N

(3)
0320 Original Credit (3) 3C 12 N
0324 Date Property 4C 8 YYYYMMDD

Placed in Serv. (3)
0330 Date Property 5C 8 YYYYMMDD

Qualification (3)
0340 Number of Full yrs 6C 2 'See 1st Occ.'

between dates (3)
0350 Recapture 7C 6 R
Percentage (3)
0360 Tentative Recap. 8C 12 N

Tax (3)
0370 Property Desc. (4) D 56 AN

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0380 Original Rate (4) 1D 6 R
0383 Cost or Other Basis 2D 12 N

(4)
0440 Original Credit (4) 3D 12 N
0444 Date Property 4D 8 YYYYMMDD

Placed in Serv. (4)
0450 Date Property 5D 8 YYYYMMDD

Qualification (4)
0460 Number of Full yrs 6D 2 'See 1st Occ.'

between dates (4)
0470 Recapture 7D 6 R
Percentage (4)
0480 Tentative Recap. 8D 12 N

Tax (4)
0483 "Tax From Attached" 9 17 "TAX FROM ATTACHED"

Literal or Blank
0486 Tax Amount 9 12 N
0490 Line 8 col A-D 9 12 N
0495 Statement Reference 10 6 Blank

- BMF Use Only
0500 Tax from Property 10 12 NO ENTRY

Ceasing to be At
Risk
0510 Lines 9 and 10 Total 11 12 N
0520 Portion of Orig. 12 12 N

Credit
0530 Total Increase Tax 13 12 N

SECTION 4 - FORMS
FORM 4562 PAGE 1 Depreciation and Amortization

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000030
0008 Sect 179 Summary 1 "X" or blank

Form Indicator
0010 Activity 30 AN
0011 Maximum Amount 1 12 N ($108,000 unless

exception applies)
0012 Section 179 2 12 N

Property Cost for
Current Year
0013 Threshold Cost 3 12 N ($430,000 unless

exception applies)
0014 Section 179 4 12 N

Property Adjusted
0018 Overall Dollar 5 12 N

Limitation Adjusted
*0020 Class of Property 1 6(a)1 20 AN or "STMbnn"
+0030 Cost 1 6(b)1 12 N
+0040 Elected Cost 1 6(c)1 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0050 Class of Property 2 6(a)2 20 AN
0060 Cost 2 6(b)2 12 N
0070 Elected Cost 2 6(c)2 12 N
0080 Listed Property 7(c) 12 N
0081 Section 179 8 12 N

Property Total
Elect Cost
0083 Tentative Deduction 9 12 N

Carryover of
Disallowed Deduction
0090 Business Income 11 12 N

Limitation
0092 Section 179 Expense 12 12 N

Deduction
0094 Next Year Carryover 13 12 N

Amount
0096 Special Allowance 14 12 N
@0098 Section 168(f)(1) 15 6 "STMbnn" or blank

Property Explanation
0101 Prop Subject to 15 12 N

Sect 168(f)(1)
Election
@0103 ACRS Explanation 16 6 "STMbnn" or blank
0105 ACRS/Other 16 12 N
Depreciation
0107 MACRS Deductions 17 12 N
0109 General Asset 18 1 "X" or blank

Account Election
*0111 3-Year Cost 19a(c) 12 N or "STMbnn"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0113 3-Year Recovery 19a(d) 2 N
+0115 3-Yr Convention 19a(e) 2 Values "HY", "MM" or

"MQ"
+0120 3-Year Method 19a(f) 7 AN

Figuring
+0130 3-Year Deduction 19a(g) 12 N
*0140 5-Year Cost 19b(c) 12 N or "STMbnn"
+0150 5-Year Recovery 19b(d) 2 N
+0155 5-Yr Convention 19b(e) 2 Values "HY", "MM" or

"MQ"
+0160 5-Yr Method Figuring 19b(f) 7 AN
+0170 5-Year Deduction 19b(g) 12 N
*0172 7-Year Cost 19c(c) 12 N or "STMbnn"
+0174 7-Year Recovery 19c(d) 2 N
+0175 7-Yr Convention 19c(e) 2 Values "HY", "MM" or

"MQ"
+0176 7-Yr Method Figuring 19c(f) 7 AN
+0178 7-Year Deduction 19c(g) 12 N
*0180 10-Year Cost 19d(c) 12 N or "STMbnn"
+0190 10-Year Recovery 19d(d) 2 N
+0195 10-Yr Convention 19d(e) 2 Values "HY", "MM" or

"MQ"
+0200 10-Yr Method 19d(f) 7 AN

Figuring
+0210 10-Year Deduction 19d(g) 12 N
*0220 15-Yr Cost 19e(c) 12 N or "STMbnn"
+0230 15-yr Recovery 19e(d) 2 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0235 15-Yr Convention 19e(e) 2 Values "HY", "MM" or

"MQ"
+0240 15-Yr Method 19e(f) 7 AN
+0250 15-Year Deduction 19e(g) 12 N
*0275 20-Yr Cost 19f(c) 12 N or "STMbnn"
+0285 20-Yr Recovery 19f(d) 2 N
+0287 20-Yr Convention 19f(e) 2 Values "HY", "MM" or

"MQ"
+0295 20-Yr Method 19f(f) 7 AN
+0305 20-Year Deduction 19f(g) 12 N
*0307 25-Yr Cost 19g(c) 12 N or "STMbnn"
+0309 25-Yr Convention 19g(e) 2 Values "HY", "MM" or

"MQ"
+0311 25-Year Deduction 19g(g) 12 N
*0313 Residential Rental 19h(b)1 6 Value "YYYYMM" or

Prop Date in "STMbnn"
Service 1
+0317 Residential Rental 19h(c)1 12 N

Prop Cost 1
+0333 Residential Rental 19h(g)1 12 N

Prop Deprec Ded 1
0337 Residential Rental 19h(b)2 6 Value "YYYYMM"

Prop Date in
Service 2
0343 Residential Rental 19h(c)2 12 N

Prop Cost 2
0357 Residential Rental 19h(g)2 12 N

Prop Deprec Ded 2
*0363 Nonresidential Real 19i(b)1 6 Value "YYYYMM" or

Service 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0367 Nonresidential Real 19i(c)1 12 N

Prop Cost 1
+0383 Nonresidential Real 19i(g)1 12 N

Prop Deprec Ded 1
*0387 Nonresidential Real 19i(b)2 6 Value "YYYYMM" or

Service 2
+0393 Nonresidential Real 19i(c)2 12 N

Prop Cost 2
+0400 Nonresidential 19i(d)2 3 N

Recovery 2
+0407 Nonresidential Real 19i(g)2 12 N

Prop Deprec Ded 2
0410 Class-Life Cost 20a(c) 12 N
0415 Class-Life Recovery 20a(d) 3 N
0420 Class-Life 20a(e) 2 Values "HY", "MM" or

Convention "MQ"
0425 Class-Life Deduction 20a(g) 12 N
0430 12-Yr Cost 20b(c) 12 N
0435 12-Yr Convention 20b(e) 2 Values "HY", "MM" or

"MQ"
0440 12-Yr Deduction 20b(g) 12 N
0445 40-Yr Prop Date in 20c(b) 6 YYYYMM or blank

Service
0450 40-Yr Cost 20c(c) 12 N
0455 40-Yr Deduction 20c(g) 12 N
0497 Listed Property 21 12 N
0500 Total Depreciation 22 12 N
0505 Sec 263A Current 23 12 N

Year Cost

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0514 Filler 1 blank

Number 0000001 - 0000030
0762 Evidence - Yes 24a 1 "X" or blank
0764 Evidence - No 24a 1 "X" or blank
0766 Written - Yes 24b 1 "X" or blank
0768 Written - No 24b 1 "X" or blank
0773 Special Allowance 25h 12 N
*0775 Description 1/ Over 26(a)1 9 AN or "STMbnn"

50%
+0780 Date Service 1/ 26(b)1 8 YYYYMMDD

Over 50%
+0790 Percent Use 1/ Over 26(c)1 6 R

50%
+0800 Cost or Basis 1/ 26(d)1 12 N

Over 50%
+0810 Deprec Basis 1/ 26(e)1 12 N

Over 50%
+0815 Recovery Period 1/ 26(f)1 2 N

Over 50%

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0822 Method 1/Over 50% 26(g)1 7 AN
+0830 Deprec Deduction 1/ 26(h)1 12 N

Over 50%
+0840 179 Expense 1/ Over 26(i)1 12 N

50%
0850 Description 2/ Over 26(a)2 9 AN

50%
0860 Date Service 2/ 26(b)2 8 YYYYMMDD

Over 50%
0870 Percent Use 2/ Over 26(c)2 6 R

50%
0880 Cost or Basis 2/ 26(d)2 12 N

Over 50%
0890 Deprec Basis 2/ 26(e)2 12 N

Over 50%
0895 Recovery Period 2/ 26(f)2 2 N

Over 50%
0902 Method 2/Over 50% 26(g)2 7 AN
0910 Deprec Deduction 2/ 26(h)2 12 N

Over 50%
0920 179 Expense 2/ Over 26(i)2 12 N

50%
0930 Description 3/ Over 26(a)3 9 AN

50%
0940 Dt Service 3/ Over 26(b)3 8 YYYYMMDD

50%
0950 Percent Use 3/ Over 26(c)3 6 R

50%
0960 Cost or Basis 3/ 26(d)3 12 N

Over 50%
0970 Deprec Basis 3/ 26(e)3 12 N

Over 50%

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Over 50%
0985 Method 3/Over 50% 26(g)3 7 AN

Over 50%
1000 179 Expense 3/ Over 26(i)3 12 N

50%
*1010 Description 1/ < or 27(a)1 10 AN or "STMbnn"

= 50%
+1020 Dt Service 1/ < or 27(b)1 8 YYYYMMDD

= 50%
+1030 Percent Use 1/ < or 27(c)1 6 R

= 50%
+1040 Cost or Basis 1/ < 27(d)1 12 N

or = 50%
+1050 Deprec Basis 1/ < 27(e)1 12 N

or = 50%
+1055 Recovery Period 1/ 27(f)1 2 N

< or = 50%
+1060 Convention 1/ < or 27(g)1 3 Values: "HY", "MM",

= 50% "MQ", "PRE" or blank
+1070 Deprec Deduction 1/ 27(h)1 12 N

< or = 50%
1090 Description 2/ < or 27(a)2 10 AN

= 50%
1100 Dt Service 2/ < or 27(b)2 8 YYYYMMDD

= 50%
1110 Percent Use 2/ < or 27(c)2 6 R

= 50%
1120 Cost or Basis 2/ < 27(d)2 12 N

or = 50%

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1130 Deprec Basis 2/ < 27(e)2 12 N

or = 50%

< or = 50%
1140 Convention 2/ < or 27(g)2 3 Values: "HY", "MM",


< or = 50%
1170 Description 3/ < or 27(a)3 10 AN

= 50%
1180 Dt Service 3/ < or 27(b)3 8 YYYYMMDD

= 50%
1190 Percent Use 3/ < or 27(c)3 6 R

= 50%
1200 Cost or Basis 3/ < 27(d)3 12 N

or = 50%
1210 Deprec Basis 3/ < 27(e)3 12 N

or = 50%

< or = 50%
1220 Convention 3/ < or 27(g)3 3 Values: "HY", "MM",


< or - 50%
1500 Total Depreciation 28(h) 12 N
1600 Total Sect 179 29(i) 12 N

Expense
*1620 Business Miles 1 30(a) 6 N or "STMbnn"
+1630 Commuting Miles 1 31(a) 6 N
+1640 Other Personal 32(a) 6 N

Miles 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+1645 Total Miles 1 33(a) 6 N
1660 Business Miles 2 30(b) 6 N
1670 Commuting Miles 2 31(b) 6 N
1680 Other Personal 32(b) 6 N

Miles 2
1685 Total Miles 2 33(b) 6 N
1700 Business Miles 3 30(c) 6 N
1710 Commuting Miles 3 31(c) 6 N
1720 Other Personal 32(c) 6 N

Miles 3
1725 Total Miles 3 33(c) 6 N
1740 Business Miles 4 30(d) 6 N
1750 Commuting Miles 4 31(d) 6 N
1760 Other Personal 32(d) 6 N

Miles 4
1765 Total Miles 4 33(d) 6 N
1780 Business Miles 5 30(e) 6 N
1790 Commuting Miles 5 31(e) 6 N
1800 Other Personal 32(e) 6 N

Miles 5
1805 Total Miles 5 33(e) 6 N
1820 Business Miles 6 30(f) 6 N
1830 Commuting Miles 6 31(f) 6 N
1840 Other Personal 32(f) 6 N

Miles 6
1845 Total Miles 6 33(f) 6 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
*1850 Vehicle Available 34(a) 6 "X", "STMbnn" or

Yes 1 blank
+1860 Vehicle Available 34(a) 1 "X" or blank

No 1
+1863 Primary Use by Over 35(a) 1 "X" or blank

5% Owner/Relative
Yes 1
+1867 Primary Use by Over 35(a) 1 "X" or blank

5% Owner/Relative
No 1
+1870 Another Vehicle Yes 36(a) 1 "X" or blank

1
+1880 Another Vehicle No 1 36(a) 1 "X" or blank
1910 Vehicle Available 34(b) 1 "X" or blank

Yes 2
1920 Vehicle Available 34(b) 1 "X" or blank

No 2
1923 Primary Use by Over 35(b) 1 "X" or blank

5% Owner/Relative
Yes 2
1927 Primary Use by Over 35(b) 1 "X" or blank

5% Owner/Relative
No 2
1930 Another Vehicle Yes 36(b) 1 "X" or blank

2
1940 Another Vehicle No 2 36(b) 1 "X" or blank
1970 Vehicle Available 34(c) 1 "X" or blank

Yes 3
1980 Vehicle Available 34(c) 1 "X" or blank

No 3
1983 Primary Use by Over 35(c) 1 "X" or blank

5% Owner/Relative
Yes 3

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1987 Primary Use by Over 35(c) 1 "X" or blank

5% Owner/Relative
No 3
1990 Another Vehicle Yes 36(c) 1 "X" or blank

3
2000 Another Vehicle No 3 36(c) 1 "X" or blank
2030 Vehicle Available 34(d) 1 "X" or blank

Yes 4
2040 Vehicle Available 34(d) 1 "X" or blank

No 4
2043 Primary Use by Over 35(d) 1 "X" or blank

5% Owner/Relative
Yes 4
2047 Primary Use by Over 35(d) 1 "X" or blank

5% Owner/Relative
No 4
2050 Another Vehicle Yes 36(d) 1 "X" or blank

4
2060 Another Vehicle No 4 36(d) 1 "X" or blank
2090 Vehicle Available 34(e) 1 "X" or blank

Yes 5
2100 Vehicle Available 34(e) 1 "X" or blank

No 5
2103 Primary Use by Over 35(e) 1 "X" or blank

5% Owner/Relative
Yes 5
2107 Primary Use by Over 35(e) 1 "X" or blank

5% Owner/Relative
No 5
2110 Another Vehicle Yes 36(e) 1 "X" or blank

5
2120 Another Vehicle No 5 36(e) 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2150 Vehicle Available 34(f) 1 "X" or blank

Yes 6
2160 Vehicle Available 34(f) 1 "X" or blank

No 6
2163 Primary Use by Over 35(f) 1 "X" or blank

5% Owner/Relative
Yes 6
2167 Primary Use by Over 35(f) 1 "X" or blank

5% Owner/Relative
No 6
2170 Another Vehicle Yes 36(f) 1 "X" or blank

6
2180 Another Vehicle No 6 36(f) 1 "X" or blank
2190 Commuting Statement 37 1 "X" or blank

Yes
2200 Commuting Statement 37 1 "X" or blank

No
2210 Non-Commuting 38 1 "X" or blank

Statement Yes
2220 Non-Commuting 38 1 "X" or blank

Statement No
2230 All Personal Use Yes 39 1 "X" or blank
2240 All Personal Use No 39 1 "X" or blank
2250 More Than 5 Yes 40 1 "X" or blank
2260 More Than 5 No 40 1 "X" or blank
2270 Meet Requirements 41 1 "X" or blank

Yes
2280 Meet Requirements No 41 1 "X" or blank
*2290 Descrip of Costs 1 42(a)1 20 AN or "STMbnn"
+2300 Date Amortiz. 1 42(b)1 8 YYYYMMDD

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+2310 Amortizable Amt 1 42(c)1 12 N
+2320 Code Section 1 42(d)1 9 AN
+2330 Amortization Period 42(e)1 6 AN

or Percentage 1
+2340 Amortization 1 42(f)1 12 N
2350 Descrip of Costs 2 42(a)2 20 AN
2360 Date Amortiz. 2 42(b)2 8 YYYYMMDD
2370 Amortizable Amt 2 42(c)2 12 N
2380 Code Section 2 42(d)2 9 AN
2390 Amortization Period 42(e)2 6 AN

or Percentage 2
2400 Amortization 2 42(f)2 12 N
2410 Amortization Pre- 43 12 N

Current Year
Property
2420 Total Amortization 44 12 N

SECTION 4 - FORMS
FORM 4563 Exclusion of Income For Bona Fide

Residents ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Name of Taxpayer 35 AN

with Exclusion
0020 Taxpayer SSN 9 N
0030 Date Bona Fide 1 8 DT

Residence Began
0040 Date Bona Fide 8 YYYYMMDD or Blank, and

0050 Rented Room 2 1 "X" or blank
0060 Rented House or 2 1 "X" or blank

Apartment
0070 Quarters Furnished 2 1 "X" or blank

by Employer
0080 Purchased Home 2 1 "X" or blank

You - Yes

You - No

SECTION 4 - FORMS

Residents ...

No. Ref.
----- -------------- ---- ------ -----------------
*0110 Yes - Relationship 3b 11 Values: "CHILD",

"FOSTERCHILD",
"GRANDCHILD",
"AUNT", "UNCLE",
"NEPHEW", "NIECE",
"NONE",
"SON", "DAUGHTER",
"SPOUSE", "OTHER" or
"STMbnn"
+0120 Period 3b 25 AN
0130 Maintain Home 4a 1 "X" or blank

Outside American
Samoa - Yes
0140 Maintain Home 4a 1 "X" or blank

Outside American
Samoa - No
*0150 Home Address 4b 60 AN, "STMbnn" or blank
+0160 Home Status 4b 6 "RENTED" or blank
*+0170 Occupant Name 4b 35 AN, "STMbnn" or blank
+0180 Occupant 4b 11 Values: "CHILD",

Relationship "FOSTERCHILD",
"GRANDCHILD",
"AUNT", "UNCLE",
"NEPHEW", "NIECE",
"NONE",
"SON", DAUGHTER",
"SPOUSE", "OTHER"

Characters are: Space
(),
(-),
and ampersand (&)

SECTION 4 - FORMS

Residents ...

No. Ref.
----- -------------- ---- ------ -----------------
0200 Employer's Address 5 70 AN, Allowable Special

Characters are: space
(),
slash (/), hyphen (-),
and literal "NONE"
*0210 Date Left American 6a-1 8 DT or blank, "STMbnn"

Samoa - 1
+0220 Date Returned To 6b-1 8 DT or blank

American Samoa - 1
+0230 Number of Days 6c-1 3 "nnn" or blank

Absent - 1
+0240 Reason for Absence - 6d-1 35 AN or blank

1
0250 Date Left American 6a-2 8 DT or blank

Samoa - 2
0260 Date Returned To 6b-2 8 DT or blank

American Samoa - 2
0270 Number of Days 6c-2 3 "nnn" or blank

Absent - 2
0280 Reason for Absence - 6d-2 35 AN or blank

2

Samoa - 3
0300 Date Returned To 6b-3 8 DT or blank

American Samoa - 3

Absent - 3

3

Samoa - 4
0340 Date Returned to 6b-4 8 DT or blank

American Samoa - 4

SECTION 4 - FORMS

Residents ...

No. Ref.
----- -------------- ---- ------ -----------------

Absent - 4

4
0370 Wages, Salaries, 7 12 N

Tips, etc.
0390 Ordinary Dividends 9 12 N
0400 Business Income 10 12 N
0410 Capital Gain 11 12 N
0420 Rental Real Estate, 12 12 N

Royalties, etc
0430 Farm Income 13 12 N
*0440 Type of Other Income 14 6 "AN", "MSA", "LTC", or

"STMbnn" or blank

Income
0450 Total Other Income 14 12 N
0460 Amount Excluded 15 12 N

From Gross Income

SECTION 4 - FORMS
FORM 4684 PAGE 1 Casualties and Thefts

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000005
*0010 Property Desc A (1) 1A 56 AN or "STMbnn"
+0020 Cost or Other Basis 2A 12 N

(1)
+0030 Insurance (1) 3A 12 N
*+0040 Gain from Casualty 4A 12 N or "STMbnn"

or Theft (1)
+0050 Fair Market Value 5A 12 N

Before Theft (1)
+0060 Fair Market Value 6A 12 N

After Theft (1)
+0070 Line 5 minus Line 6 7A 12 N

(1)
+0080 Smaller of Line 2 8A 12 N

or Line 7 (1)
+0090 Line 8 minus line 3 9A 12 N

(1)
0100 Property Desc B (2) 1B 56 AN

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Cost or Other Basis 2B 12 N

(2)
0120 Insurance (2) 3B 12 N
0130 Gain from Casualty 4B 12 N

or Theft (2)
0140 Fair Market Value 5B 12 N

Before Theft (2)
0150 Fair Market Value 6B 12 N

After Theft (2)
0160 Line 5 minus Line 6 7B 12 N

(2)
0170 Smaller of Line 2 8B 12 N

or Line 7 (2)
0180 Line 8 minus Line 3 9B 12 N

(2)
0190 Property Desc C (3) 1C 56 AN
0200 Cost or Other Basis 2C 12 N

(3)
0210 Insurance (3) 3C 12 N
0220 Gain from Casualty 4C 12 N

or Theft (3)
0230 Fair Market Value 5C 12 N

Before Theft (3)
0240 Fair Market Value 6C 12 N

After Theft (3)
0250 Line 5 minus Line 6 7C 12 N

(3)
0260 Smaller of Line 2 8C 12 N

or Line 7 (3)
0270 Line 8 minus Line 3 9C 12 N

(3)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0280 Property Desc D (4) 1D 56 AN
0290 Cost or Other Basis 2D 12 N

(4)
0300 Insurance (4) 3D 12 N
0310 Gain from Casualty 4D 12 N

or Theft (4)
0320 Fair Market Value 5D 12 N

Before Theft (4)
0330 Fair Market Value 6D 12 N

After Theft (4)
0340 Line 5 minus Line 6 7D 12 N

(4)
0350 Smaller of Line 2 8D 12 N

or Line 7 (4)
0360 Line 8 minus Line 3 9D 12 N

(4)
0370 Total Casualty or 10D 12 N

Theft Loss
0380 Applicable Amount 11D 12 N |
0390 Net Casualty or 12D 12 N

Theft Loss
0400 Total Line 12 Amount 13D 12 N
0410 Total Casualty or 14D 12 N

Theft Gain
0420 Line 14 more than 15D 12 N

Line 13
0430 Line 13 more than 16D 12 N

Line 14
--|
--|
--|

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
--|
0447 10% of Adjusted 17D 12 N |
Gross Income
0451 Subtract Line 17 18D 12 N |

from Line 16
--|

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0464 Filler 1 blank

Number 0000001 - 0000005
*0470 Property Desc A (1) 19A 56 AN or "STMbnn" |
+0480 Cost or Adj Basis 20A 12 N |

(1)
+0490 Insurance (1) 21A 12 N |
*+0500 Gain from Casualty 22A 12 N or "STMbnn" |

or Theft (1)
+0510 Fair Market Value 23A 12 N |

Before Theft (1)
+0520 Fair Market Value 24A 12 N |

After Theft (1)
+0530 Net Fair Market (1) 25A 12 N |
+0540 Property Basis or 26A 12 N |

Net Fair Market (1)
+0545 Form 8829 Indicator 27A 5 "F8829" or blank |
+0550 Net Property Loss 27A 12 N |

(1)
0560 Property Desc B (2) 19B 56 AN |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0570 Cost or Adj Basis 20B 12 N |

(2)
0580 Insurance (2) 21B 12 N |
0590 Gain from Casualty 22B 12 N |

or Theft (2)
0600 Fair Market Value 23B 12 N |

Before Theft (2)
0610 Fair Market Value 24B 12 N |

After Theft (2)
0620 Net Fair Market (2) 25B 12 N |
0630 Property Basis or 26B 12 N |

Net Fair Market (2)
0635 Form 8829 Indicator 27B 5 "F8829" or blank |
0640 Net Property Loss 27B 12 N |

(2)
0650 Property Desc C (3) 19C 56 AN |
0660 Cost or Adj Basis 20C 12 N |

(3)
0670 Insurance (3) 21C 12 N |
0680 Gain from Casualty 22C 12 N |

or Theft (3)
0690 Fair Market Value 23C 12 N |

Before Theft (3)
0700 Fair Market Value 24C 12 N |

After Theft (3)
0710 Net Fair Market (3) 25C 12 N |
0720 Property Basis or 26C 12 N |

Net Fair Market (3)
0725 Form 8829 Indicator 27C 5 "F8829" or blank |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0730 Net Property Loss 27C 12 N |

(3)
0740 Property Desc D (4) 19D 56 AN |
0750 Cost or Adj Basis 20D 12 N |

(4)
0760 Insurance (4) 21D 12 N |
0770 Gain from Casualty 22D 12 N |

or Theft (4)
0780 Fair Market Value 23D 12 N |

Before Theft (4)
0790 Fair Market Value 24D 12 N |

After Theft (4)
0800 Net Fair Market (4) 25D 12 N |
0810 Property Basis or 26D 12 N |

Net Fair Market (4)
0815 Form 8829 Indicator 27D 5 "F8829" or blank |
0820 Net Property Loss 27D 12 N |

(4)
@0825 Section 280A(c)(5) 27 6 "STMbnn" or blank |

Computation
0830 Total Casualty or 28D 12 N |

Theft Loss
*0840 Short - Casualty or 29(a) 25 AN or "STMbnn" |

Theft Desc (1)
+0850 Short - Trade or 29(b)(i) 12 N |

Rental Property (1)
+0860 Short - Income 29(b)(ii) 12 N |

Producing Property
(1)
+0870 Short - Gains from 29(c) 12 N |

Casualties or
Thefts (1)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0880 Short - Casualty or 29(a) 25 AN |

Theft Desc (2)
0890 Short - Trade or 29(b)(i) 12 N |

Rental Property (2)
0900 Short - Income 29(b)(ii) 12 N |

Producing Property
(2)
0910 Short - Gains from 29(c) 12 N |

Casualties or
Thefts (2)
0920 Short - Totals 30(b)(i) 12 N |

Trade, Business
0930 Short - Totals 30(b)(ii) 12 N |

Income Producing
Property
0940 Short - Totals 30(c) 12 N |

Gains from
Casualties or Thefts
0948 PAL Indicator 31(c) 3 "PAL" or blank |
0950 Net Gain or (Loss) 31(c) 12 N |
0958 PAL Indicator 32(c) 3 "PAL" or blank |
0960 Amount on Line 32(c) 12 N |

30(b)(ii)
0970 Casualty or Theft 33(c) 12 N |

Gains from F4797
*0980 Long - Casualty or 34(a) 25 AN or "STMbnn" |

Theft Desc (1)
+0990 Long - Trade Rental 34(b)(i) 12 N |

Property (1)
+1000 Long - Income 34(b)(ii) 12 N |

Producing Property
(1)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+1010 Long - Gains from 34(c) 12 N |

Casualties or
Thefts(1)
1020 Long - Casualty or 34(a) 25 AN |

Theft Desc (2)
1030 Long - Trade Rental 34(b)(i) 12 N |

Property (2)
1040 Long - Income 34(b)(ii) 12 N |

Producing Property
(2)
1050 Long - Gains from 34(c) 12 N |

Casualties or
Thefts (2)
1060 Long - Total Losses 35(b)(i) 12 N |

Trade, Business
1070 Long - Total Losses 35(b)(ii) 12 N |

Income Producing
Property
1080 Long - Total Gains 36 12 N |
1090 Add Line 38 Amounts 37 12 N |

Cols (b)(i) and
(b)(ii)
1098 PAL Indicator 38(a) 3 "PAL" or blank |
1100 Net Gain or (Loss) 38(a) 12 N |
1108 PAL Indicator 38(b) 3 "PAL" or blank |
1110 Line 38 Amount Col 38(b) 12 N |

(b)(ii)
1115 PAL Indicator 39 3 "PAL" or blank |
1120 Loss equal to or 39 12 N |

smaller than Gain

SECTION 4 - FORMS
FORM 4797 PAGE 1 Sales of Business Property

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0030 Current Year Gross 1 12 N

Proceeds
*0040 Property Desc 1 2a(1) 25 AN or "STMbnn" |
+0050 Date Acquired 1 2b(1) 8 YYYYMMDD or "INHERIT" or

blank
+0060 Date Sold 1 2c(1) 8 YYYYMMDD
+0070 Gross Sales Price 1 2d(1) 12 N or "LIKE-KIND"
+0080 Depreciation Allwd 1 2e(1) 12 N
+0090 Cost/Other Basis 1 2f(1) 12 N
*+0095 Property Gain/Loss 1 2g(1) 12 N or "STMbnn" |
0120 Property Desc 2 2a(2) 25 AN |
0130 Date Acquired 2 2b(2) 8 YYYYMMDD or "INHERIT" or

blank
0140 Date Sold 2 2c(2) 8 YYYYMMDD
0150 Gross Sales Price 2 2d(2) 12 N or "LIKE-KIND" or |

"CONTINUED"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0160 Depreciation Allwd 2 2e(2) 12 N
0170 Cost/Other Basis 2 2f(2) 12 N
0175 Property Gain/Loss 2 2g(2) 12 N

blank

"CONTINUED"

blank

"CONTINUED"
0440 Gain/Loss (Form 3(g) 12 N

4684 Sec B Gain)
0450 Gain/Loss (Form 4(g) 12 N

6252 Sec 1231)
0456 Gain/Loss (Form 5(g) 12 N or blank

8824 Sec 1231)
0461 Gain from Part III 6(g) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0482 Tot Property Gain/ 7(g) 12 N

Loss
0500 Nonrecaptured Net 8(g) 12 N

Sec 1231 Prior Year
Losses
0511 Tot Gain/Loss (Sec 9(g) 12 N

1231 Recapture)
*0520 Property Held Desc 1 10a(1) 25 AN or "STMbnn" |
+0530 Date Acquired 1 10b(1) 8 YYYYMMDD or "INHERIT" or

blank
+0540 Date Sold 1 10c(1) 8 YYYYMMDD
+0550 Gross Sales Price 1 10d(1) 12 N
+0560 Depreciation Allwd 1 10e(1) 12 N
+0570 Cost/Other Basis 1 10f(1) 12

N
*+0575 Property Held Gain/ 10g(1) 12 N or "STMbnn" |
Loss 1
0600 Property Held Desc 2 10a(2) 25 AN |

blank
0630 Gross Sales Price 2 10d(2) 12 N or "CONTINUED" |
0655 Property Held Gain/ 10g(2) 12 N

Loss 2

blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0730 Cost/Other Basis 3 10f(3) 12

N
Loss 3

blank
0810 Cost/Other Basis 4 10f(4) 12

N
Loss 4
0925 Total Ordinary Loss 11(g) 12 N
0930 Total Property Gain 12(g) 12 N

or Nonrecap Loss
Part I
0940 Gain from Part III 13(g) 12 N

Summary
0955 Net Gain/Loss from 14(g) 12 N

Form 4684
0970 Ordinary Gain from 15(g) 12 N

Form 6252
0974 Form 8824 Ordinary 16(g) 12 N or blank

Gain/Loss for
Entire Yr
1005 Combine Lines 10 17 12 N

through 16

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1010 Enter Amount from 18 12 N

Line 17
1020 Form 4684 Loss 18a 12 N
1030 Redetermined Gain/ 18b 12 N

Loss

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1044 Filler 1 blank

Number 0000001
*1050 Property 19(A) 80 AN or "STMbnn" |

Description (1)
*+1060 Date Acquired (1) 19(A) 8 YYYYMMDD or "STMbnn" |
+1070 Date Sold (1) 19(A) 8 YYYYMMDD
+1080 Gross Sales Price 20(A) 12 N

(1)
+1090 Cost Or Other Basis 21(A) 12 N

Plus Exp of Sale (1)
+1100 Depreciation 22(A) 12 N |

Allowed (1)
+1110 Adjusted Basis (1) 23(A) 12 N
+1120 Total Gain (1) 24(A) 12 N
1130 Property 19(B) 80 AN |

Description (2)
1140 Date Acquired (2) 19(B) 8 YYYYMMDD
1150 Date Sold (2) 19(B) 8 YYYYMMDD

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1160 Gross Sales Price 20(B) 12 N

(2)
1170 Cost Or Other Basis 21(B) 12 N

1180 Depreciation 22(B) 12 N

Allowed (2)
1190 Adjusted Basis (2) 23(B) 12 N
1200 Total Gain (2) 24(B) 12 N
1210 Property 19(C) 80 AN |

Description (3)
1220 Date Acquired (3) 19(C) 8 YYYYMMDD
1230 Date Sold (3) 19(C) 8 YYYYMMDD
1240 Gross Sales Price 20(C) 12 N

(3)
1250 Cost Or Other Basis 21(C) 12 N

1260 Depreciation 22(C) 12 N

Allowed (3)
1270 Adjusted Basis (3) 23(C) 12 N
1280 Total Gain (3) 24(C) 12 N
1290 Property 19(D) 80 AN |

Description (4)
1300 Date Acquired (4) 19(D) 8 YYYYMMDD
1310 Date Sold (4) 19(D) 8 YYYYMMDD
1320 Gross Sales Price 20(D) 12 N

(4)
1330 Cost Or Other Basis 21(D) 12 N

1340 Depreciation 22(D) 12 N

Allowed (4)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1350 Adjusted Basis (4) 23(D) 12 N
1360 Total Gain (4) 24(D) 12 N
*1370 Depreciation For 25a (A) 12 N or "STMbnn"

Property (1)
+1380 Section 1245 25b (A) 12 N

Property Accepted
Amount (1)
1390 Depreciation For 25a (B) 12 N

Property (2)
1400 Section 1245 25b (B) 12 N

Property Accepted
Amount (2)
1410 Depreciation For 25a (C) 12 N

Property (3)
1420 Section 1245 25b (C) 12 N

Property Accepted
Amount (3)
1430 Depreciation For 25a (D) 12 N

Property (4)
1440 Section 1245 25b (D) 12 N

Property Accepted
Amount (4)
*1450 Additional 26a (A) 12 N or "STMbnn"

Depreciation After
12/31/75 (1)
+1460 Applicable Pcntg 26b (A) 12 N

Amt (1)
+1470 Gain Less 26c (A) 12 N

Depreciation After
12/31/75 (1)
+1480 Additional Deprec 26d (A) 12 N

Aft 12/31/69, Bef 1/
1/76 (1)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
*+1490 Applicable Pcntg 26e (A) 12 N or "STMbnn"

Amt (1)
+1500 Section 291 Amount 26f (A) 12 NO ENTRY

(1)
+1510 Itemized 26g (A) 12 N

Depreciation (1)
1520 Additional 26a (B) 12 N

Depreciation After
12/31/75 (2)
1530 Applicable Pcntg 26b (B) 12 N

Amt (2)
1540 Gain Less 26c (B) 12 N

Depreciation After
12/31/75 (2)
1550 Additional Deprec 26d (B) 12 N

Aft 12/31/69, Bef 1/
1/76 (2)
1560 Applicable Pcntg 26e (B) 12 N

Amt (2)
1570 Section 291 Amount 26f (B) 12 NO ENTRY

(2)
1580 Itemized 26g (B) 12 N

Depreciation (2)
1590 Additional 26a (C) 12 N

Depreciation After
12/31/75 (3)
1600 Applicable Pcntg 26b (C) 12 N

Amt (3)
1610 Gain Less 26c (C) 12 N

Depreciation After
12/31/75 (3)
1620 Additional Deprec 26d (C) 12 N

Aft 12/31/69, Bef 1/
1/75 (3)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1630 Applicable Pcntg 26e (C) 12 N

Amt (3)
1640 Section 291 Amount 26f (C) 12 NO ENTRY

(3)
1650 Itemized 26g (C) 12 N

Depreciation (3)
1660 Additional 26a (D) 12 N

Depreciation After
12/31/75 (4)
1670 Applicable Pcntg 26b (D) 12 N

Amt (4)
1680 Gain Less 26c (D) 12 N

Depreciation After
12/31/75 (4)
1690 Additional Deprec 26d (D) 12 N

Aft 12/31/69, Bef 1/
1/75 (4)
1700 Applicable Pctng 26e (D) 12 N

Amt (4)
1710 Section 291 Amount 26f (D) 12 NO ENTRY

(4)
1720 Itemized 26g (D) 12 N

Depreciation (4)
*1730 Soil Water Land 27a (A) 12 N or "STMbnn"

Clearing Exp (1)
+1740 Applicable Pcntg 27b (A) 12 N

Amt (1)
+1750 Smaller of Total 27c (A) 12 N

Gain or Applicable
Pcntg (1)
1760 Soil Water Land 27a (B) 12 N

Clearing Exp (2)
1770 Applicable Pcntg 27b (B) 12 N

Amt (2)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1780 Smaller of Total 27c (B) 12 N

Gain or Applicable
Pcntg (2)
1790 Soil Water Land 27a (C) 12 N

Clearing Exp (3)
1800 Applicable Pcntg 27b (C) 12 N

Amt (3)
1810 Smaller of Total 27c (C) 12 N

Gain or Applicable
Pcntg (3)
1820 Soil Water Land 27a (D) 12 N

Clearing Exp (4)
1830 Applicable Pcntg 27b (D) 12 N

Amt (4)
1840 Smaller of Total 27c (D) 12 N

Gain or Applicable
Pcntg (4)
*1850 Intangible Drilling 28a (A) 12 N or "STMbnn"

& Devlpmt Costs (1)
+1860 Smaller of Total 28b (A) 12 N

Gain or Intangible
(1)
1870 Intangible Drilling 28a (B) 12 N

& Devlpmt Costs (2)
1880 Smaller of Total 28b (B) 12 N

Gain or Intangible
(2)
1890 Intangible Drilling 28a (C) 12 N

& Devlpmt Cost (3)
1900 Smaller of Total 28b (C) 12 N

Gain or Intangible
(3)
1910 Intangible Drilling 28a (D) 12 N

& Devlpmt Costs (4)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1920 Smaller of Total 28b (D) 12 N

Gain or Intangible
(4)
*1930 Applicable Pcntg 29a (A) 12 N or "STMbnn"

Excluded From
Income (1)
+1940 Smaller Tot Gain/ 29b (A) 12 N

Applicable Excluded
from Inc (1)
1950 Applicable Pcntg 29a (B) 12 N

Excluded From
Income (2)
1960 Smaller Tot Gain/ 29b (B) 12 N

Applicable Excluded
from Inc (2)
1970 Applicable Pcntg 29a (C) 12 N

Excluded From
Income (3)
1980 Smaller Tot Gain/ 29b (C) 12 N

Applicable Excluded
from Inc (3)
1990 Applicable Pcntg 29a (D) 12 N

Excluded From
Income (4)
2000 Smaller Tot Gain/ 29b (D) 12 N

Applicable Excluded
from Inc (4)
2010 Total Gains For All 30 12 N

Properties
2020 Part III Exclusions 31 12 N
2030 Part III Net Gains 32 12 N or "NA"
*2070 Sect 179 Expense Ded 33a 12 N or "STMbnn"
+2080 Sect 280F Rcvry Ded 33b 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2090 Sect 179 34a 12 N

Depreciation or
Recovery Deduction
2100 Sect 280F 34b 12 N

Depreciation or
Recovery Deduction
2110 Sect 179 Recapture 35a 12 N

Amount
2120 Sect 280F Recapture 35b 12 N

Amount

SECTION 4 - FORMS
FORM 4835 Farm Rental Income and Expenses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0010 EIN 9 N or blank
0030 Farm Participation- A 1 "X" or blank

Yes
0035 Farm Participation- A 1 "X" or blank

No
0050 Income Production 1 12 N

of Livestock
0060 Total Coop 2a 12 N

Distribution
Program Payments
@0100 Commodity Credit 4a 6 "STMbnn" or blank

Loans Explan

Loans Amt

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Loans Forfeited
0120 Crop Insur Proceeds 5a 12 N

Amt
@0123 Election to Def 5c 6 "STMbnn" or blank

Explanation
0124 Election to Defer 5c 1 "X" or blank

Ind
0126 Deferred Amount 5d 12 N
0140 Other Income, Fed & 6 12 N

State Tax Cr
0150 Gross Farm Rents 7 12 N
0165 Car and Truck 8 12 N

Expense
0170 Chemicals 9 12 N
0180 Conservation 10 12 N
Expenses
0185 Custom Hire 11 12 N

(Machine Work)
0190 Depreciation/Sec. 12 12 N
179 Expense
Deduction

Program
0210 Feed Purchased 14 12 N
0220 Fertilizer and lime 15 12 N
0230 Freight, Trucking 16 12 N
0240 Gasoline, fuel oil 17 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0250 Insurance 18 12 N

Explanation
0260 Mortgage Interest 19a 12 N

Paid
@0265 1098 Name/Address 6 "STMbnn" or blank
0280 Labor Hired 20 12 N
0320 Pension/ Profit- 21 12 N

sharing Plans
0330 Rent or Lease 22a 12 N

Deduction Machinery/
Equipment
0335 Rent or Lease 22b 12 N

Deduction Farm/
Pasture/Animals
0340 Repairs, Maintenance 23 12 N
0350 Seeds, Plants 24 12 N

Purchased
0370 Storage, Warehousing 25 12 N
0380 Supplies Purchased 26 12 N
0390 Taxes 27 12 N
0410 Veterinary Fees 29 12 N

Medicine Breeding
*0420 Other Expenses Desc 30a 15 AN or "STMbnn"

a
+0430 Other Expense 30a 12 N

Amount a

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0440 Other Expenses Desc 30b 15 AN

b
0450 Other Expense 30b 12 N

Amount b
0460 Other Expenses Desc 30c 15 AN

c
0470 Other Expense 30c 12 N

Amount c
0480 Other Expenses Desc 30d 15 AN

d
0490 Other Expense 30d 12 N

Amount d
0500 Other Expenses Desc 30e 15 AN

e
0510 Other Expense 30e 12 N

Amount e
0511 Other Expenses Desc 30f 15 AN

f
0512 Other Expense 30f 12 N

Amount f
0513 Other Expenses Desc 30g 15 AN

g
0514 Other Expense 30g 12 N

Amount g
0600 Deductions from 31 12 N

Part II (Total
Expenses)
0610 Net Farm Rent Profit 32 12 N
0615 All is At Risk Ind 33a 1 "X" or blank
0620 Some is Not at Risk 33b 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0630 Net Farm Rent (Loss) 33c 12 N

SECTION 4 - FORMS
FORM 4952 Investment Interest Expense Deduction

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Investment Interest 1 12 N

Expense
0020 Carryover 2 12 N
Disallowed Interest
Expense
0030 Total Investment 3 12 N

Interest
0032 Investment Property 4a 12 N

Gross Income
0080 Subtract Line 4b 4c 12 N

from Line 4a
0090 Disposed Net Gain 4d 12 N
0100 Disposed Net 4e 12 N

Capital Gain
0102 Election Literal 4e 4 "ELEC" or blank
0104 Election Literal 4e 12 N

Amount

SECTION 4 - FORMS
FORM 4952 Investment Interest Expense Deduction

No. Ref.
----- -------------- ---- ------ -----------------
0110 Subtract Line 4e 4f 12 N

from Line 4d
0120 Investment Capital 4g 12 N

Gain
0130 Investment Income 4h 12 N
0140 Investment Expenses 5 12 N
0150 Net Investment 6 12 N

Income
0160 Carry Forward 7 12 N

Disallowed Interest
Expense
0170 Investment Interest 8 12 N

Expense Deduction

SECTION 4 - FORMS
FORM 4970 Tax on Accumulation Distribution of...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Name of Person A 35 A, hyphen (-), less

Subject to Trust Tax than (<), or blank
0020 SSN of Person B 9 N

Subject to Trust Tax
0030 Name of Trust C 35 AN
0040 Street Address C 35 AN
0050 City/State/Zip C 33 AN
0060 Employer D 9 N
Identification
Number
0070 Domestic Indicator E 1 "X" or blank
0080 Foreign Indicator E 1 "X" or blank
0090 Beneficiary Date of F 8 DT

Birth
0100 Number of Trust G 2 N

Distributions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Prior Years Dist. 1 12 N

Amt.
0120 Pre-Born/21 Dist. 2 12 N

Amt.
0130 Net Distribution 3 12 N

Amount
0140 Net Amount Tax 4 12 N
0150 Total Amount 5 12 N
0170 Taxable Amount 7 12 N
0180 Number of Dist. 8 2 N

Years
0190 Annual Average of 9 12 N

Dist. Amount
0200 Quarter Average of 10 12 N

Dist. Amount
0210 Number of Accounted 11 2 N

Earlier Years
0220 Recomputing Average 12 12 N
0230 Prior Year Pre- 13a 12 N

Dist. Taxable
Income (a)
0240 Prior Year Pre- 13b 12 N

Dist. Taxable
Income (b)
0250 Prior Year Pre- 13c 12 N

Dist. Taxable
Income (c)
0260 Prior Year Pre- 13d 12 N

Dist. Taxable
Income (d)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0270 Prior Year Pre- 13e 12 N

Dist. Taxable
Income (e)
0280 Mid Year Digits (a) Part 2(a)2 4 N
0290 Mid Year Pre-Dist. 14a 12 N

Taxable Income (a)
0300 Recomputing Average 15a 12 N

Repeated (a)
0310 Recomputed Income 16a 12 N

(a)
0320 Income Tax (a) 17a 12 N
0330 Pre-Credit Tax (a) 18a 12 N
0340 Additional Tax (a) 19a 12 N
0350 Tax Credit (a) 20a 12 N
0360 Net Tax (a) 21a 12 N
0370 Alternative Min. 22a 12 N

Tax Adjustment (a)
0380 Adjusted Net Tax (a) 23a 12 N
0390 Mid Year Digits (b) Part 2(b) 4 N
0400 Mid Year Pre-Dist. 14b 12 N

Taxable Income (b)
0410 Recomputing Average 15b 12 N

Repeated (b)
0420 Recomputed Income 16b 12 N

(b)
0430 Income Tax (b) 17b 12 N
0440 Pre-Credit Tax (b) 18b 12 N
0450 Additional Tax (b) 19b 12 N
0460 Tax Credit (b) 20b 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0470 Net Tax (b) 21b 12 N
0480 Alternative Min. 22b 12 N

Tax Adjustment (b)
0490 Adjusted Net Tax (b) 23b 12 N
0500 Mid Year Digits (c) Part 2(c) 4 N
0510 Mid Year Pre-Dist. 14c 12 N

Taxable Income (c)
0520 Recomputing Average 15c 12 N

Repeated (c)
0530 Recomputed Income 16c 12 N

(c)
0540 Income Tax (c) 17c 12 N
0550 Pre-Credit Tax (c) 18c 12 N
0560 Additional Tax (c) 19c 12 N
0570 Tax Credit (c) 20c 12 N
0580 Net Tax (c) 21c 12 N
0590 Alternative Min. 22c 12 N

Tax Adjustment (c)
0600 Adjusted Net Tax (c) 23c 12 N
0610 Adjusted Tax 24 12 N
0620 Average Adjusted Tax 25 12 N
0630 Accountable Early 26 12 N

Years Total
0640 Net Amount Tax 27 12 N

Repeated
0670 Accumulation Dist. 28 12 N

Attributable Tax

SECTION 4 - FORMS
FORM 4972 Tax on Lump-Sum Distributions

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Recipient Name 35 AN
0020 Recipient SSN 9 N
0024 Distribution of 1 1 "X" or blank

Qualified Plan Yes
Box
0026 Distribution of 1 1 "X" or blank

Qualified Plan No
Box
0030 Rollover Yes Box 2 1 "X" or blank
0040 Rollover No Box 2 1 "X" or blank
0042 Beneficiary of Qual 3 1 "X" or blank

Participant Yes Box
0044 Beneficiary of Qual 3 1 "X" or blank

Participant No Box
0084 Qual Age - Five Yr 4 1 "X" or blank

Member Yes Box
0086 Qual Age - Five Yr 4 1 "X" or blank

Member No Box

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0190 Prior Yr 5a 1 "X" or blank

Distribution Yes Box
0200 Prior Yr 5a 1 "X" or blank

Distribution No Box
0201 Beneficiary 5b 1 "X" or blank

Distribution Yes Box
0202 Beneficiary 5b 1 "X" or blank

Distribution No Box
0204 NUA Literal 6 3 "NUA" or blank
0206 NUA Worksheet Amount 6 12 N
0210 Form 1099R Capital 6 12 N

Gain
0220 Capital Gain 7 12 N

Election
0230 NUA Literal 8 3 "NUA" or blank
0235 NUA Included Amt. 8 12 N
0240 Ordinary Income 8 12 N
0250 Death Benefit 9 12 N

Exclusion
0260 Total Taxable Amount 10 12 N
0270 Actuarial Value 11 12 N
0280 Adjusted Total 12 12 N

Taxable Amount
0290 50% of Adjusted 13 12 N

Taxable Amount
0300 Net Adjusted 14 12 N

Taxable Amount
0310 20% of Net Adjusted 15 12 N

Taxable Amt

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0320 Minimum 16 12 N
Distribution
Allowance
0330 Allowable Taxable 17 12 N

Amount
0340 Federal Estate Tax 18 12 N
0350 Net Taxable Amount 19 12 N
0351 Acturial/Adjusted 20 6 R
Taxable Amt Ratio
Minimum
Distribution
Allowance
0353 Adjusted Actuarial 22 12 N

Value
0605 10 Yr Method 23 12 N
Taxable Amt
0610 10 Yr Method Lump 24 12 N

Sum Tax
0620 10 Yr Method 25 12 N
Tentative Average
Tax
0660 10 Yr Method 26 12 N
Taxable Adj
Acturial Amt.
0670 10 Yr Method 27 12 N
Adjusted Acturial
Tax
0680 10 Yr Method 28 12 N
Adjusted Average Tax
0690 10 Yr Method 29 12 N
Average Tax
0695 Multiple Recipient 29 3 "MRD" or blank

Distribution Literal

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0705 Total Tax on Lump- 30 12 N

Sum Distribution

SECTION 4 - FORMS
FORM 5074 Allocation of Individual Inc Tax to

Guam or CNMI

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001

Tips (Guam)

Tips (CNMI)

(Guam)

(CNMI)

(Guam)

(CNMI)
0150 Refunds, Credits/ 4 12 N

Offsets & Local Inc
Taxes (Guam)
0155 Refunds, Credits/ 4 12 N

Offsets & Local Inc
Taxes (CNMI)

SECTION 4 - FORMS

Guam or CNMI

No. Ref.
----- -------------- ---- ------ -----------------

(Guam)

(CNMI)
0170 Business Income or 6 12 N

Loss (Guam)

Loss (CNMI)
0180 Capital Gain or 7 12 N

Loss (Guam)
0185 Capital Gain or 7 12 N

Loss (CNMI)
0190 Other Gains or 8 12 N

Losses (Guam)

Losses (CNMI)
0200 IRA Distributions 9 12 N

(Taxable Amt) (Guam)

(Taxable Amt) (CNMI)
0210 Pensions & 10 12 N

Annuities (Taxable
Amt) (Guam)
0215 Pensions & 10 12 N

Annuities (Taxable
Amt) (CNMI)

Royalties etc.
(Guam)

Royalties etc.
(CNMI)

SECTION 4 - FORMS

Guam or CNMI

No. Ref.
----- -------------- ---- ------ -----------------
0230 Farm Income or Loss 12 12 N

(Guam)

(CNMI)
Compensation (Guam)
Compensation (CNMI)

Benefits (Taxable
Amt) (Guam)

Benefits (Taxable
Amt) (CNMI)
*0260 Other Income List 15 20 AN, "STMbnn" or blank

Statement (Guam)
+0265 Other Income Total 15 12 N

Amount (Guam)

Statement (CNMI)

Amount (CNMI)
0280 Total Income (Guam) 16 12 N
0285 Total Income (CNMI) 16 12 N

(Guam)

(CNMI)

Reservists and
Others (Guam)

SECTION 4 - FORMS

Guam or CNMI

No. Ref.
----- -------------- ---- ------ -----------------

Reservists and
Others (CNMI)

Account Deduction
(Guam)

Account Deduction
(CNMI)
0320 Moving Expenses 20 12 N

(Guam)

(CNMI)
0330 One-Half of Self- 21 12 N

Employment Tax
(Guam)

Employment Tax
(CNMI)
0340 Self-Employed SEP/ 22 12 N

SIMPLE & Qualified
Plans (Guam)

SIMPLE & Qualified
Plans (CNMI)
Health Insurance
Deduction (Guam)
Health Insurance
Deduction (CNMI)
0360 Penalty on Early 24 12 N

Withdrawal of
Savings (Guam)

SECTION 4 - FORMS

Guam or CNMI

No. Ref.
----- -------------- ---- ------ -----------------

Withdrawal of
Savings (CNMI)
0380 IRA Deduction (Guam) 25 12 N
0385 IRA Deduction (CNMI) 25 12 N

Interest Deduction
(Guam)

Interest Deduction
(CNMI)

Deduction (Guam)

Deduction (CNMI)
*0410 Other Adjustments 20 AN, "STMbnn" or blank,

List statement Allowable special
(Guam) characters are
parentheses
+0415 Other Adjustments 12 N

Total Amount (Guam)

List Statement Allowable special
(CNMI) characters are
parentheses

Total amount (CNMI)

(Guam)

(CNMI)

Income (Guam)

SECTION 4 - FORMS

Guam or CNMI

No. Ref.
----- -------------- ---- ------ -----------------

Income (CNMI)
0450 Payments on 30 12 N
Estimated Tax
Return Filed with
Guam
0455 Payments on 30 12 N
Estimated Tax
Return Filed with
CNMI
0460 Inc Tax Withheld 31 12 N

From US Gov
Civilian Wages
(Guam)

From US Gov
Civilian Wages
(CNMI)

From US Armed
Forces Wages (Guam)

From US Armed
Forces Wages (CNMI)

From Wages Earned
in Guam

From Wages Earned
in CNMI

(Guam)

(CNMI)

SECTION 4 - FORMS
FORM 5329 PAGE 1 Additional Taxes on Qualified Plans ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Name of Person 35 A, hyphen (-), less

Subject to Penalty than (<), or blank
Tax
0020 SSN of Person 9 N

Subject to Penalty
Tax
0030 Street Address 35 AN. Allowable special

percent and Literal
"NONE"
0040 City 22 AN

Abbreviations in the File
Specifications)
0070 Amended Return Ind 1 NO ENTRY
0072 Total Early 1 12 N

Distributions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0073 Exception Code 2 2 N 01-11

Excluded from
Additional Tax
0076 Amount Subject to 3 12 N

Additional Tax
0078 Additional Tax on 4 12 N

Early Distributions
0081 Distributions 5 12 N
Coverdell ESAs and
QTPs
Excepted From
Additional Tax
0087 Amount Subject to 7 12 N

Additional Tax
0091 Additional Tax on 8 12 N

Certain Distr from
Educ Accts
0094 Previous Year Total 9 12 N

Excess Contributions
0100 Contribution Credit 10 12 N
0110 Includible 11 12 N
Traditional IRA
Distributions
0120 Excess 12 12 N
Contributions
Withdrawn
0130 Excess 13 12 N
Contributions
Adjustment
0140 Adjusted Earlier 14 12 N

Year Excess
Contributions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0145 Excess 15 12 N
Contributions to
Traditional IRA
0150 Total Excess 16 12 N

Contributions
0160 Excess 17 12 N
Contributions Tax
on Traditional IRA
0200 Excess 18 12 N
Contributions to
Roth IRA for
Current TY
0210 Roth IRA 19 12 N

Contribution Credit
0220 Includible Current 20 12 N

Tax Year Roth IRA
Distributions
0230 Total of Lines 19 21 12 N

and 20
0240 Prev Yr Roth IRA 22 12 N

Excess
Contributions
Withdrawn
0250 Roth IRA Current TY 23 12 N

0260 Total Roth IRA 24 12 N

0280 Excess 25 12 N
Contributions Tax
on Roth IRA

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0314 Filler 1 blank

Number 0000001 - 0000002
0490 Excess 26 12 N
Contributions to Ed
IRA for Current TY
0500 Ed IRA Contribution 27 12 N

Credit
0510 Includible Current 28 12 N

Tax Year Ed IRA
Distributions

and 28
0530 Previous Yr Ed IRA 30 12 N

Excess
Contributions
Withdrawn
0540 Ed IRA Current TY 31 12 N

0550 Total Ed IRA Excess 32 12 N

Contributions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0570 Excess 33 12 N
Contributions Tax
on Ed IRA
0580 Previous Year 34 12 N

Excess
Contributions Not
Eliminated
0590 MSA Contributions 35 12 N

Credit
0600 Includible MSA 36 12 N

Distributions for
Current Tax Year

and 36
0620 Previous Year MSA 38 12 N

Excess
Contributions
Withdrawn
0630 MSA Excess 39 12 N

Contributions for
Current TY
0640 Total MSA Excess 40 12 N

Contributions
0660 Excess 41 12 N
Contributions Tax
on MSA
0675 Excess 42 12 N
Contributions for
Prior Year
0685 Amount Per 43 12 N

Instructions
0695 Tax Year 44 12 N

Distributions from
Form 8889
0705 Add Line 43 and 44 45 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0715 Prior Year Excess 46 12 N

Contributions
0725 Excess 47 12 N
Contributions for
Tax Year
0735 Total Excess 48 12 N

Contributions
0750 Excess 49 12 N
Contributions Tax
on HSA
0800 Minimum Required 50 12 N

Distribution
0810 Amount Actually 51 12 N

Distributed
0820 Excess Accumulation 52 12 N
0830 Waiver 53 6 "WAIVER" or blank
@0840 Waiver Explanation 53 6 "STMbnn" or blank
0850 Tax on Excess 53 12 N

Accumulations

SECTION 4 - FORMS
FORM 5471 PAGE 1 Information Return of U.S. Persons

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record 6 "FRMbbb"

Identification

Identification
Number
0004 Filler 1 Blank
0005 Form Occurrence 7 0000001

Number
0010 Foreign Tax Year 8 YYYYMMDD

Beginning
0020 Foreign Tax Year 8 YYYYMMDD

Ending
--|
--|
--|
0040 Prior Filer Name(s) 40 AN
0050 Address of Filer 35 AN
0060 City of Filer 22 AN
0070 State of Filer 2 AN
0080 Zip Code of Filer 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank
0090 Filer's Tax Year 8 YYYYMMDD

Beginning

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
0100 Filer's Tax Year 8 YYYYMMDD

Ending
0130 Category of Filer-2 B(2) 1 "X" or Blank
@0136 Category 3 B(3) 6 "STMbnn" or Blank

Attachment
0160 Percent Voting Stock C 6 R
0170 Person This D(1) 40 AN or Blank

Information Return
is Filed For
0180 Address of Person D(2) 35 AN
0182 City of Person D(2) 22 AN
0184 State of Person D(2) 2 AN
0186 Zip Code of Person D(2) 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank
0190 Identifying Number D(3) 9 N or Blank
0200 Shareholder D(4) 1 "X" or Blank
0210 Officer D(4) 1 "X" or Blank
0220 Director D(4) 1 "X" or Blank
@0225 First Person's D 6 "STMbnn" or Blank

Statement

Information Return
is Filed For-2

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
0240 Address of Person-2 D(2) 35 AN or Blank
0242 City of Person-2 D(2) 22 AN or Blank
0244 State of Person-2 D(2) 2 AN or Blank
0246 Zip Code of Person-2 D(2) 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb or Blank
0250 Identifying Number-2 D(3) 9 N or Blank
0260 Shareholder-2 D(4) 1 "X" or Blank
0270 Officer-2 D(4) 1 "X" or Blank
0280 Director-2 D(4) 1 "X" or Blank
@0285 Second Person's D 6 "STMbnn" or Blank

Statement

Information Return
is Filed For-3

or nnnnnnnnnbbb or Blank
@0345 Third Person's D 6 "STMbnn" or Blank

Statement

Information Return
is Filed For-4

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------

or nnnnnnnnnbbb
or Blank
@0405 Fourth Person's D 6 "STMbnn" or Blank

Statement
@0407 Additional Lines of D 6 "STMbnn" or blank

Line D Data
0420 Name of Foreign 1a 35 AN

Corporation
0425 Prior Corporation 1a 70 AN

Name(s)
0430 Address of Foreign 1a 35 AN

Corp.
0440 City of Foreign 1a 22 AN

Corp.
0450 State of Foreign 1a 2 AN

Corp.
0460 Zip Code of Foreign 1a 12 N or nnnnnbbbbbbb

Corp. or nnnnnnnnnbbb
or blank
0465 Country of Foreign 1a 35 AN or blank

Corp.

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
0470 Employer 1b 9 N
Identification
Number
0480 Country Under Whose 1c 2 ALPHA - "US" IS NOT

Laws Incorporated VALID
0490 Date of 1d 8 YYYYMMDD

Incorporation
0500 Principal Place of 1e 2 ALPHA

Business (Country
Code)
0510 Business Code 1f 6 N

RANGE: 111000-813000
0520 Principal Business 1g 35 AN

Activity
0523 Foreign Corporation 1h 20 AN

Functional Currency
0525 Dormant Indicator 1 "X" or Blank
0530 Name of Branch 2a 35 AN

Office in U.S
0540 Address of Branch 2a 35 AN
0550 City of Branch 2a 22 AN
0560 State of Branch 2a 2 AN
0570 Zip Code of Branch 2a 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank
0580 Identifying Number 2a 9 N

of Branch Office
0590 Taxable Income 2b(i) 12 N

(Loss)
0600 U.S Income Tax Paid 2b(ii) 12 N

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
0610 Name of Foreign 2c 35 AN

Corp. Statutory or
Resident Agent
0620 Address of Foreign 2c 35 AN

Corp. Resident Agent
0630 City of Foreign 2c 22 AN

0640 State of Foreign 2c 2 AN

0650 Zip Code of Foreign 2c 12 N or nnnnnbbbbbbb

Corp. Resident Agent or nnnnnnnnnbbb
or blank
0655 Country of Foreign 2c 35 AN or blank

0660 Name of Person with 2d 35 AN

Custody of Corp.
Books
0670 Address of Person 2d 35 AN

with Custody
0680 City of Person with 2d 22 AN

Custody
0690 State of Person 2d 2 AN

with Custody
0700 Zip Code of Person 2d 12 N or nnnnnbbbbbbb

with Custody or nnnnnnnnnbbb
or blank
0705 Country of Person 2d 35 AN or blank

with Custody
0710 Location of Books 2d 71 AN or Blank

and Records

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
*0720 Description of PT I(a) 6 ALPHA VALUE:

Class of Stock "C" = COMMON,
"P" = PREFERRED,
"T" = TREASURY or
"STMbnn" or Blank
+0730 Number of Shares PT I(b)(i) 10 N

Beginning
+0740 Number of Shares End PTI(b)(ii) 10 N
0750 Description of PT I(a) 1 ALPHA VALUE:

Class of Stock-2 "C" = COMMON,
"P" = PREFERRED,
"T" = TREASURY or Blank
0760 Number of Shares PT I(b)(i) 10 N

Beginning-2
0770 Number of Shares PTI(b)(ii) 10 N

End-2

Class of Stock-3 C = COMMON
P = PREFERRED
T = TREASURY
or Blank
0790 Number of Shares PTI(b)(i) 10 N

Beginning-3

End-3

Class of Stock-4 "C" = COMMON,
"P" = PREFERRED,
"T" = TREASURY or Blank
0820 Number of Shares PT I(b)(i) 10 N

Beginning-4

End-4
0835 Statement Reference PT I 6 Blank

- BMF Use Only

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification

Identification
Number
0974 Filler 1 Blank

Number
0980 Name of Shareholder- SCH B (a) 35 AN

1
0990 Address of SCH B (a) 35 AN

Shareholder-1
1000 City of Shareholder- SCH B (a) 22 AN

1
1010 State of SCH B (a) 2 AN

Shareholder-1
1020 Zip Code of SCH B (a) 12 N or nnnnnbbbbbbb

Shareholder-1 or nnnnnnnnnbbb
or blank
1030 Identifying Number SCH B (a) 9 N

of Shareholder-1
1040 Description of SCH B (b) 20 AN

Stock Held by
Shareholder 1-1

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------
1050 Number of Shares SCH B (c) 10 N

Beginning of Period
1-1
1060 Number of Shares SCH B (d) 10 N

End of Period 1-1
1065 Pro Rata Share of SCH B (e) 6 R

SubPart F Income-1

Stock Held by
Shareholder 1-2

Beginning of Period
1-2

End of Period 1-2

Stock Held by
Shareholder 1-3

Beginning of Period
1-3

End of Period 1-3

Stock Held by
Shareholder 1-4

Beginning of Period
1-4

End of Period 1-4

2

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

Shareholder-2

2

Shareholder-2

or blank

of Shareholder-2

Stock Held by
Shareholder 2-1

Beginning of Period
2-1

End of Period 2-1

Subpart F Income-2

Stock Held by
Shareholder 2-2

Beginning of Period
2-2

End of Period 2-2

Stock Held by
Shareholder 2-3

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

Beginning of Period
2-3

End of Period 2-3

Stock Held by
Shareholder 2-4

Beginning of Period
2-4

End of Period 2-4

3

Shareholder-3

3

Shareholder-3

or blank

of Shareholder-3

Stock Held by
Shareholder 3-1

Beginning of Period
3-1

End of Period 3-1

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

Subpart F Income-3

Stock Held By
Shareholder 3-2

Beginning of Period
3-2

End of Period 3-2

Stock Held by
Shareholder 3-3

Beginning of Period
3-3

End of Period 3-3

Stock Held By
Shareholder 3-4

Beginning of Period
3-4

End of Period 3-4

4

Shareholder-4

4

Shareholder-4

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

or blank

of Shareholder-4

Stock Held By
Shareholder 4-1

Beginning of Period
4-1

End of Period 4-1

Subpart F Income-4

Stock Held By
Shareholder 4-2

Beginning of Period
4-2

End of Period 4-2

Stock Held By
Shareholder 4-3

Beginning of Period
4-3

End of Period 4-3

Stock Held By
Shareholder 4-4

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

Beginning of Period
4-4

End of Period 4-4

5

Shareholder-5

5

Shareholder-5

or blank

of Shareholder-5

Stock Held By
Shareholder 5-1

Beginning of Period
5-1

End of Period 5-1

Subpart F Income-5

Stock Held By
Shareholder 5-2

Beginning of Period
5-2

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------

End of Period 5-2

Stock Held By
Shareholder 5-3

Beginning of Period
5-3

End of Period 5-3

Stock Held By
Shareholder 5-4

Beginning of Period
5-4

End of Period 5-4
@1915 Additional Lines of Sch B 6 "STMbnn" or blank

Schedule B Data
1930 Gross Receipts SCH C 1a 18 N

(Functional
Currency)
1940 Gross Receipts SCH C 1a 12 N

(U.S. Dollars)
1950 Returns (Functional SCH C 1b 18 N

Currency)
1960 Returns (U.S. SCH C 1b 12 N

Dollars)
1970 Subtract Line 1b SCH C 1c 18 N

From 1a (Functional
Currency)

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------
1980 Subtract Line 1b SCH C 1c 12 N

From 1a (U.S.
Dollars)
1990 Cost of Goods Sold SCH C 2 18 N

(Functional
Currency)
2000 Cost of Goods Sold SCH C 2 12 N

(U.S. Dollars)
2010 Gross Profit SCH C 3 18 N

(Functional
Currency)
2020 Gross Profit (U.S. SCH C 3 12 N

Dollars)
2030 Dividends SCH C 4 18 N

(Functional
Currency)
2040 Dividends (U.S. SCH C 4 12 N

Dollars)
2050 Interest (Income) SCH C 5 18 N

(Functional
Currency)
2060 Interest (Income) SCH C 5 12 N

(U.S. Dollars)
2070 Gross Rents SCH C 6a 18 N |

(Functional
Currency)
2080 Gross Rents (U.S. SCH C 6a 12 N |

Dollars)
2083 Gross Royalties & SCH C 6b 18 N |

Fees (Functional
Currency)
2085 Gross Royalties & SCH C 6b 12 N |

Fees (U.S. Dollars)

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------
2090 Net Gain (Loss) SCH C 7 18 N

(Functional
Currency)
2100 Net Gain (Loss) SCH C 7 12 N

(U.S. Dollars)
2110 Other Income SCH C 8 18 N

(Functional
Currency)
2120 Reserved SCH C 8 6 Blank
2130 Other Income (U.S. SCH C 8 12 N

Dollars)
@2140 Attach Schedule - SCH C 8 6 "STMbnn" or Blank

Other Income
2150 Total Income SCH C 9 18 N

(Functional
Currency)
2160 Total Income (U.S. SCH C 9 12 N

Dollars)
2170 Compensation Not SCH C 10 18 N

Deducted
(Functional
Currency)
2180 Compensation Not SCH C 10 12 N

Deducted (U.S.
Dollars)
2190 Rents (Functional SCH C 11a 18 N |

Currency)
2200 Rents (U.S. Dollars) SCH C 11a 12 N |
2203 Royalties and SCH C 11b 18 N |

License Fees
(Functional
Currency)

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------
2205 Royalties and SCH C 11b 12 N |

License Fees (U.S.
Dollars)
2210 Interest SCH C 12 18 N

(Deductions)
(Functional
Currency)
2220 Interest SCH C 12 12 N

(Deductions) (U.S.
Dollars)
2230 Depreciation SCH C 13 18 N

(Functional
Currency)
2240 Depreciation (U.S. SCH C 13 12 N

Dollars)
2250 Depletion SCH C 14 18 N

(Functional
Currency)
2260 Depletion (U.S SCH C 14 12 N

Dollars)
2270 Taxes (Functional SCH C 15 18 N

Currency)
2280 Taxes (U.S. Dollars) SCH C 15 12 N
2290 Other Deductions SCH C 16 18 N

(Functional
Currency)
2300 Reserved SCH C 16 6 Blank
2310 Other Deductions SCH C 16 12 N

(U.S. Dollars)
@2320 Attach Schedule- SCH C 16 6 "STMbnn" or Blank

Other Deductions
2330 Total Deductions SCH C 17 18 N

(Functional
Currency)

SECTION 4 - FORMS

With Respect...

No. Ref.
----- -------------- ---- ------ -----------------
2340 Total Deductions SCH C 17 12 N

(U.S. Dollars)
2350 Net Income or SCH C 18 18 N

(Loss) (Functional
Currency)
2360 Net Income or SCH C 18 12 N

(Loss) (U.S.
Dollars)
2370 Extraordinary Items SCH C 19 18 N

(Functional
Currency)
2380 Extraordinary Items SCH C 19 12 N

(U.S. Dollars)
2390 Provisions For SCH C 20 18 N

Income (Functional
Currency)
2400 Provisions For SCH C 20 12 N

Income (U.S.
Dollars)
2410 Net Income (Loss) SCH C 21 18 N

(Functional
Currency)
2415 Income (Loss) (U.S. SCH C 21 12 N

Dollars)

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification

Identification
Number
2424 Filler 1 Blank

Number
2430 Amount of Tax in SCH E 1(d) 12 N

U.S. Dollars
*2440 Name of Country or SCH E 2(a) 35 AN or "STMbnn"

U.S. Possession-1
+2450 Amount of Tax in SCH E 2(b) 18 N

Foreign Currency-1
+2460 Amount of Tax SCH E 2(c) 11 N (nnnnnnn.nnnn)

Conversion Rate-1 Decimal is implied
+2470 Amount of Tax in SCH E 2(d) 12 N

U.S. Dollars-1
2480 Name of Country or SCH E 3(a) 35 AN or Blank

U.S. Possession-2
2490 Amount of Tax in SCH E 3(b) 18 N or Blank

Foreign Currency-2
2500 Amount of Tax SCH E 3(c) 11 N (nnnnnnn.nnnn)


SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
2510 Amount of Tax in SCH E 3(d) 12 N or Blank

U.S. Dollars-2

U.S. Possession-3

Foreign Currency-3


U.S. Dollars-3

U.S. Possession-4

Foreign Currency-4


U.S. Dollars-4

U.S. Possession-5

Foreign Currency-5


U.S. Dollars-5
2640 Name of Country or SCH E 7(a) 35 AN or blank

U.S. Possession-6

Foreign Currency-6


SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------

U.S. Dollars-6
2675 Statement Reference Part I 6 Blank

- BMF Use Only
2680 Total Tax in U.S. SCH E 8(d) 12 N

Dollars
2690 Cash - Beginning SCH F 1(a) 12 N
2700 Cash - End SCH F 1(b) 12 N
2710 Notes & Accts. SCH F2a(a) 12 N

Receivable -
Beginning
2720 Notes & Accts. SCH F2a(b) 12 N

Receivable - End
2730 Less Allowance for SCH F2b(a) 12 N

Bad Debts -
Beginning
2740 Less Allowance for SCH F2b(b) 12 N

Bad Debts - End
2750 Inventories - SCH F 3(a) 12 N

Beginning
2760 Inventories - End SCH F 3(b) 12 N
2770 Other Current SCH F 4(a) 12 N

Assets - Beginning
2780 Reserved SCH F 4(a) 6 Blank
2790 Other Current SCH F 4(b) 12 N

Assets - End
@2800 Other Current SCH F 4 6 "STMbnn" or Blank

Assets (Attach
Schedule)
2810 Loans To SCH F 5(a) 12 N

Stockholders
Beginning

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
2820 Loans To SCH F 5(b) 12 N

Stockholders End
2830 Investment in SCH F 6(a) 12 N

Subsidiaries -
Beginning
2850 Investment in SCH F 6(b) 12 N

Subsidiaries - End
@2860 Investment in SCH F 6(b) 6 "STMbnn" or Blank

Subsidiaries
(Attach Schedule)
2870 Other Investments - SCH F 7(a) 12 N

Beginning
2890 Other Investments - SCH F 7(b) 12 N

End
@2900 Other Investments SCH F 7(b) 6 "STMbnn" or Blank

(Attach Schedule)
2910 Bldgs & Other SCH F8a(a) 12 N

Depreciables -
Beginning
2920 Bldgs & Other SCH F8a(b) 12 N

Depreciables - End
2930 Less Accumulated SCH F8b(a) 12 N

Depreciation -
Beginning
2940 Less Accumulated SCH F8b(b) 12 N

Depreciation - End
2950 Depletable Assets - SCH F9a(a) 12 N

Beginning
2960 Depletable Assets - SCH F9a(b) 12 N

End

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
2970 Less Accum. SCH F9b(a) 12 N

Depletion -
Beginning
2980 Less Accum. SCH F9b(b) 12 N

Depletion - End
2990 Land - Beginning SCH F10(a) 12 N
3000 Land - End SCH F10(b) 12 N
3010 Goodwill - Beginning SCHF11a(a) 12 N
3020 Goodwill - End SCHF11a(b) 12 N
3030 Organization Costs - SCHF11b(a) 12 N

Beginning
3040 Organization Costs - SCHF11b(b) 12 N

End
3050 Patents, Trademarks SCHF11c(a) 12 N

- Beginning
3060 Patents, Trademarks SCHF11c(b) 12 N

- End
3070 Less Accum. SCHF11d(a) 12 N

Amortization -
Beginning
3080 Less Accum. SCHF11d(b) 12 N

Amortization - End
3090 Other Assets - SCH F12(a) 12 N

Beginning
3100 Reserved SCH F12(a) 6 Blank
3110 Other Assets - End SCH F12(b) 12 N
@3120 Other Assets SCH F 12 6 "STMbnn" or Blank

(Attach Schedule)
3130 Total Assets - SCH F13(a) 12 N

Beginning

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
3140 Total Assets - End SCH F13(b) 12 N
3150 Accounts Payable - SCH F14(a) 12 N

Beginning
3160 Accounts Payable - SCH F14(b) 12 N

End
3170 Other Current SCH F15(a) 12 N

Liabilities -
Beginning
3180 Reserved SCH F15(a) 6 BLANK
3190 Other Current SCH F15(b) 12 N

Liabilities - End
@3200 Other Current SCH F 15 6 "STMbnn" or Blank

Liabilities (Attach
Schedule)
3210 Loans from SCH F16(a) 12 N

Stockholders -
Beginning
3220 Loans From SCH F16(b) 12 N

Stockholders - End
3230 Other Liabilities - SCH F17(a) 12 N

Beginning
3250 Other Liabilities - SCH F17(b) 12 N

End
@3260 Other Liabilities SCH F 17 6 "STMbnn" or Blank

(Attach Schedule)
3270 Preferred Stock - SCHF18a(a) 12 N

Beginning
3280 Preferred Stock - SCHF18a(b) 12 N

End
3290 Common Stock - SCHF18b(a) 12 N

Beginning

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
3300 Common Stock - End SCHF18b(b) 12 N
3305 Paid-in or Capital SCH F19(a) 12 N

Surplus - Beginning
3315 Paid-in or Capital SCH F19(b) 12 N

Surplus - End
@3320 Paid-in or Capital SCH F 19 6 "STMbnn" or Blank

Surplus (Attach
Reconcilation)
3330 Retained Earnings - SCH F20(a) 12 N

Beginning
3340 Retained Earnings - SCH F20(b) 12 N

End
3350 Less Cost of SCH F21(a) 12 N

Treasury Stock -
Beginning
3360 Less Cost of SCH F21(b) 12 N

Treasury Stock - End
3370 Total Liabilities & SCH F22(a) 12 N

Equity - Beginning
3380 Total Liabilities & SCH F22(b) 12 N

Equity - End

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification

Identification
Number
3404 Filler 1 Blank

Number
3410 Own 10% Interest in SCH G 1 1 "X" or Blank

a Partnership - Yes
3420 Own 10% Interest in SCH G 1 1 "X" or Blank

a Partnership - No
@3425 Own 10% Yes SCH G 1 6 "STMbnn" or Blank

Attachment
3430 Own Interest in a SCH G 2 1 "X" or Blank

Trust - Yes
3440 Own Interest in a SCH G 2 1 "X" or blank

Trust - No
3450 Own Foreign SCH G 3 1 "X" or Blank

Entities - Yes
3460 Own Foreign SCH G 3 1 "X" or Blank

Entities - No
@3465 Own Foreign SCH G 3 6 "STMbnn" or Blank

Entities Yes
Attachment

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
3466 Foreign Corporation Sch G 4 1 "X" or blank |

Participant 1 Box -
Yes

Participant 1 Box -
No

Participant 2 Box -
Yes

Participant 2 Box -
No
3470 Current Year Income SCH H 1 18 N

(Loss)
3480 Capital Gains or SCH H 2a 18 N

Losses (Net
Additions)
3490 Capital Gains or SCH H 2a 18 N

Losses (Net
Subtractions)
3500 Depreciation & SCH H 2b 18 N

Amortization (Net
Additions)
3510 Depreciation & SCH H 2b 18 N

Amortization (Net
Subtractions)
3520 Depletion (Net SCH H 2c 18 N

Additions)
3530 Depletion (Net SCH H 2c 18 N

Subtractions)
3540 Investment SCH H 2d 18 N

Allowance (Net
Additions)

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
3550 Investment SCH H 2d 18 N

Allowance (Net
Subtractions)
3560 Charges To Reserves SCH H 2e 18 N

(Net Additions)
3570 Charges To Reserves SCH H 2e 18 N

(Net Subtractions)
3580 Inventory SCH H 2f 18 N

Adjustments (Net
Additions)
3590 Inventory SCH H 2f 18 N

Adjustments (Net
Subtractions)
3600 Taxes (Net SCH H 2g 18 N

Additions)
3610 Taxes (Net SCH H 2g 18 N

Subtractions)
3620 Other Earnings (Net SCH H 2h 18 N

Additions)
3625 Reserved SCH H 2h 6 Blank
3630 Other Earnings (Net SCH H 2h 18 N

Subtractions)
@3635 Other Earnings SCH H 2h 6 "STMbnn" or Blank

(Attach Schedule)
3640 Total Net Additions SCH H 3 18 N
3650 Total Net SCH H 4 18 N

Subtractions
3660 Current Earnings & SCH H 5a 18 N

Profits
3670 Dastm Gain or Loss SCH H 5b 18 N
3680 Combine Lines 5a & SCH H 5c 18 N

5b

SECTION 4 - FORMS

with Respect...

No. Ref.
----- -------------- ---- ------ -----------------
3690 Earnings & Profits SCH H 5d 12 N

In U.S. Dollars
3700 Exchange Rate Used SCH H 5d 11 N (nnnnnnn.nnnn)

For Line 5d Decimal is implied
3710 Subpart F Income SCH I 1 12 N
3720 Earnings Invested SCH I 2 12 N

in U.S. Property
3730 Subpart F Income SCH I 3 12 N

Previously Excluded
3740 Previously Excluded SCH I 4 12 N

Export Trade Income
3750 Factoring Income SCH I 5 12 N
3760 Total Lines 1-5 SCH I 6 12 N
3770 Dividends Received SCH I 7 12 N
3780 Exchange Gain or SCH I 8 12 N

Loss
3790 Income of Foreign 1 "X" or Blank

Corporation Blocked
(Yes Box)
3795 Income of Foreign 1 "X" or Blank

Corporation Blocked
(No Box)
3800 Did Any Become 1 "X" or Blank

Unblocked (Yes Box)
3805 Did Any Become 1 "X" or Blank

Unblocked (No Box)
@3810 Statement (If Yes, 6 "STMbnn" or Blank

Explain)
@3815 Additional 6 "STMbnn" or Blank

Schedules I

SECTION 4 - FORMS
SCHEDULE J (FORM 5471) Accumulated Earnings & Profits of

Controlled...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record 6 "SCHbbJ"

Identification

Identification
Number
0004 Filler 1 Blank
0005 Schedule Occurrence 7 0000001

Number
0020 Name of Foreign 35 AN

Corporation
0030 Balance BOY Post- 1(a) 18 N

1986
0040 Current Year E&P 2a(a) 18 N
0050 Current Year 2b(a) 18 N

Deficit in E&P
0060 Total Current and 3(a) 18 N

Accumulated E&P
Post-1986
0070 Amounts Included 4(a) 18 N

Under Sec. 951(a)
Post-1986
0080 Actual 5b(a) 18 N

Distributions Post-
1986

SECTION 4 - FORMS

Controlled...

No. Ref.
----- -------------- ---- ------ -----------------
0090 Balance of E&P Post- 6b(a) 18 N

1986
0100 Balance At EOY Post- 7(a) 18 N

1986
0110 Balance BOY Pre-1987 1(b) 18 N
0120 Total Current and 3(b) 18 N

Accumulated E&P Pre-
1987
0130 Amounts Included 4(b) 18 N

Under Sec. 951(a)
Pre-1987
0140 Actual 5b(b) 18 N

Distributions Pre-
1987
0150 Balance of E&P Pre- 6b(b) 18 N

1987
0160 Balance at EOY Pre- 7(b) 18 N

1987
0170 Balance BOY - 1(c)(i) 18 N

Property
0180 Amounts Included 4(c)(i) 18 N

Under Sec. 951(a) -
Property
0190 Actual Distribution 5a(c)(i) 18 N

or Reclassification
- Property
0200 Balance of E&P - 6(c)(i) 18 N

Property
0210 Balance at EOY - 7(c)(i) 18 N

Property
0220 Balance BOY - Assets 1(c)(ii) 18 N

SECTION 4 - FORMS

Controlled...

No. Ref.
----- -------------- ---- ------ -----------------
0230 Amounts Included 4(c)(ii) 18 N

Under Sec. 951(a) -
Assets
0240 Actual Distribution 5a(c)(ii) 18 N

or Reclassification
- Assets
0250 Balance of E&P - 6a(c)(ii) 18 N

Assets
0260 Balance at EOY - 7(c)(ii) 18 N

Assets
0270 Balance BOY - Income 1(c)(iii) 18 N
0280 Amounts Included 4(c)(iii) 18 N

Under Sec. 951(a) -
Income
0290 Actual Distribution 5a(c)(iii) 18 N

or Reclassification
- Income
0300 Balance of E&P - 6a(c)(iii) 18 N

Income
0310 Balance at EOY - 7(c)(iii) 18 N

Income
0320 Balance BOY Total 1(d) 18 N
0330 Balance at EOY Total 7(d) 18 N

SECTION 4 - FORMS
SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign

Corps

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record 6 "SCHbbM"

Identification

Identification
Number
0004 Filler 1 Blank
0005 Schedule Occurrence 7 0000001-0000005

Number

Corporation
0022 Country Code For 2 N

Functional Currency
0024 Exchange Rate 11 N (nnnnnnn.nnnn)

Decimal is implied
0030 Sales of Stock in 1(b) 12 N

Trade - U.S. Person
0040 Sales of Property 2(b) 12 N

Rights - U.S. Person
0050 Compensation 3(b) 12 N

Received - U.S.
Person
0060 Commissions 4(b) 12 N

Received - U.S.
Person

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0070 Rents, Royalties 5(b) 12 N

Received - U.S.
Person
0080 Dividends Received - 6(b) 12 N

U.S. Person
0090 Interest Received - 7(b) 12 N

U.S. Person
0100 Premiums Received - 8(b) 12 N

U.S. Person
0110 Add Lines 1 - 8 for 9(b) 12 N

U.S. Person
0120 Purchase of Stock 10(b) 12 N

In Trade - U.S.
Person
0130 Purchase of 11(b) 12 N

Tangible Property -
U.S. Person
0140 Purchase of 12(b) 12 N

Property Rights -
U.S. Person
0150 Compensation Paid - 13(b) 12 N

U.S. Person
0160 Commissions Paid - 14(b) 12 N

U.S. Person
0170 Rents, Royalties 15(b) 12 N

Paid - U.S. Person
0180 Dividends Paid - 16(b) 12 N

U.S. Person
0190 Interest Paid - 17(b) 12 N

U.S. Person
0200 Add Lines 10 - 17 18(b) 12 N

for U.S. Person

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0210 Amounts Borrowed - 19(b) 12 N

U.S. Person
0220 Amounts Loaned - 20(b) 12 N

U.S. Person
0230 Sales of Stock in 1(c) 12 N

Trade - Domestic
Corp.
0240 Sales of Property 2(c) 12 N

Rights - Domestic
Corp.
0250 Compensation 3(c) 12 N

Received - Domestic
Corp.
0260 Commissions 4(c) 12 N

Received - Domestic
Corp.
0270 Rents, Royalties 5(c) 12 N

Received - Domestic
Corp.
0280 Dividends Received - 6(c) 12 N

Domestic Corp.
0290 Interest Received - 7(c) 12 N

Domestic Corp.
0300 Premiums Received - 8(c) 12 N

Domestic Corp.
0310 Add Lines 1 - 8 for 9(c) 12 N

Domestic Corp.
0320 Purchase of Stock 10(c) 12 N

in Trade - Domestic
Corp.
0330 Purchase of 11(c) 12 N

Tangible Property -
Domestic Corp.

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0340 Purchase of 12(c) 12 N

Property Rights -
Domestic Corp.
0350 Compensation Paid - 13(c) 12 N

Domestic Corp.
0360 Commissions Paid - 14(c) 12 N

Domestic Corp.
0370 Rents, Royalties 15(c) 12 N

Paid - Domestic
Corp.
0380 Dividends Paid - 16(c) 12 N

Domestic Corp.
0390 Interest Paid - 17(c) 12 N

Domestic Corp.
0400 Add Lines 10 - 17 18(c) 12 N

for Domestic Corp.
0410 Amounts Borrowed - 19(c) 12 N

Domestic Corp.
0420 Amounts Loaned - 20(c) 12 N

Domestic Corp.
0430 Sales of Stock in 1(d) 12 N

Trade - Foreign
Corp.
0440 Sales of Property 2(d) 12 N

Rights - Foreign
Corp.
0450 Compensation 3(d) 12 N

Received - Foreign
Corp.
0460 Commissions 4(d) 12 N

Received - Foreign
Corp.

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0470 Rents, Royalties 5(d) 12 N

Received - Foreign
Corp.
0480 Dividends Received - 6(d) 12 N

Foreign Corp.
0490 Interest Received - 7(d) 12 N

Foreign Corp.
0500 Premiums Received - 8(d) 12 N

Foreign Corp.
0510 Add Lines 1 - 8 for 9(d) 12 N

Foreign Corp.
0520 Purchase of Stock 10(d) 12 N

in Trade - Foreign
Corp.
0530 Purchase of 11(d) 12 N

Tangible Property -
Foreign Corp.
0540 Purchase of 12(d) 12 N

Property Rights -
Foreign Corp.
0550 Compensation Paid - 13(d) 12 N

Foreign Corp.
0560 Commissions Paid - 14(d) 12 N

Foreign Corp.
0570 Rents, Royalties 15(d) 12 N

Paid - Foreign Corp.
0580 Dividends Paid - 16(d) 12 N

Foreign Corp.
0590 Interest Paid - 17(d) 12 N

Foreign Corp.
0600 Add Lines 10 - 17 18(d) 12 N

for Foreign Corp.

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0610 Amounts Borrowed - 19(d) 12 N

Foreign Corp.
0620 Amounts Loaned - 20(d) 12 N

Foreign Corp.
0630 Sales of Stock in 1(e) 12 N

Trade - 10% Foreign
Corp.
0640 Sales of Property 2(e) 12 N

Rights - 10%
Foreign Corp.
0650 Compensation 3(e) 12 N

Received - 10%
Foreign Corp.
0660 Commissions 4(e) 12 N

Received - 10%
Foreign Corp.
0670 Rents, Royalties 5(e) 12 N

Received - 10%
Foreign Corp.
0680 Dividends Received - 6(e) 12 N

10% Foreign Corp.
0690 Interest Received - 7(e) 12 N

10% Foreign Corp.
0700 Premiums Received - 8(e) 12 N

10% Foreign Corp.
0710 Add Lines 1 - 8 for 9(e) 12 N

10% Foreign Corp.
0720 Purchase of Stock 10(e) 12 N

in Trade - 10%
Foreign Corp.
0730 Purchase of 11(e) 12 N

Tangible Property -
10% Foreign Corp.

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0740 Purchase of 12(e) 12 N

Property Rights -
10% Foreign Corp.
0750 Compensation Paid - 13(e) 12 N

10% Foreign Corp.
0760 Commissions Paid - 14(e) 12 N

10% Foreign Corp.
0770 Rents, Royalties 15(e) 12 N

Paid - 10% Foreign
Corp.
0780 Dividends Paid - 16(e) 12 N

10% Foreign Corp.
0790 Interest Paid - 10% 17(e) 12 N

Foreign Corp.
0800 Add Lines 10 - 17 18(e) 12 N

for 10% Foreign
Corp.
0810 Amounts Borrowed - 19(e) 12 N

10% Foreign Corp.
0820 Amounts Loaned - 20(e) 12 N

10% Foreign Corp.
0830 Sales of Stock in 1(f) 12 N

Trade - 10% Any
Corp.
0840 Sales of Property 2(f) 12 N

Rights - 10% Any
Corp.
0850 Compensation 3(f) 12 N

Received - 10% Any
Corp.
0860 Commissions 4(f) 12 N

Received - 10% Any
Corp.

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
0870 Rents, Royalties 5(f) 12 N

Received - 10% Any
Corp.
0880 Dividends Received - 6(f) 12 N

10% Any Corp.
0890 Interest Received - 7(f) 12 N

10% Any Corp.
0900 Premiums Received - 8(f) 12 N

10% Any Corp.
0910 Add Lines 1 - 8 for 9(f) 12 N

10% Any Corp.
0920 Purchase of Stock 10(f) 12 N

in Trade - 10% Any
Corp.
0930 Purchase of 11(f) 12 N

Tangible Property -
10% Any Corp.
0940 Purchase of 12(f) 12 N

Property Rights -
10% Any Corp.
0950 Compensation Paid - 13(f) 12 N

10% Any Corp.
0960 Commissions Paid - 14(f) 12 N

10% Any Corp.
0970 Rents, Royalties 15(f) 12 N

Paid - 10% Any Corp.
0980 Dividends Paid - 16(f) 12 N

10% Any Corp.
0990 Interest Paid - 10% 17(f) 12 N

Any Corp.
1000 Add Lines 10 - 17 18(f) 12 N

for 10% Any Corp.

SECTION 4 - FORMS

Corps

No. Ref.
----- -------------- ---- ------ -----------------
1010 Amounts Borrowed - 19(f) 12 N

10% Any Corp.
1020 Amounts Loaned - 20(f) 12 N

10% Any Corp.

SECTION 4 - FORMS
SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record 6 "SCHbbO"

Identification

Identification
Number
0004 Filler 1 Blank
0005 Schedule Occurrence 7 0000001 - 0000005

Number

Corporation
0030 Name of Shareholder I (a) 40 AN
0035 Name of Shareholder I (a) 40 AN

- Name Line 2
0040 Address of I (b) 35 AN

Shareholder
0050 City of Shareholder I (b) 22 AN
0060 State of Shareholder I (b) 2 AN
0070 Zip Code of I (b) 12 N or nnnnnbbbbbbb

Shareholder or nnnnnnnnnbbb
or blank
0080 Identifying Number I (c) 9 N

of Shareholder

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
0090 Date of Original I (d) 8 YYYYMMDD

Acquisition
0100 Date of Additional I (e) 8 YYYYMMDD

Acquisition
0110 Name of Shareholder- I (a) 40 AN

2

2 - Name Line 2

Shareholder-2
0130 City of Shareholder- I (b) 22 AN

2
0140 State of I (b) 2 AN

Shareholder-2

or blank
0160 Identifying Number I (c) 9 N or blank

of Shareholder-2
0170 Date of Original I (d) 8 YYYYMMDD or blank

Acquisition-2
0180 Date of Additional I (e) 8 YYYYMMDD or blank

Acquisition-2

3

3 - Name Line 2

Shareholder-3

3

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Shareholder-3

or blank

of Shareholder-3

Acquisition-3

Acquisition-3

4

4 - Name Line 2

Shareholder-4

4

Shareholder-4

or blank

of Shareholder-4

Acquisition-4

Acquisition-4
@0345 Part I Additional Part I 6 "STMbnn" or blank

Information

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
0350 Name of U.S. II A(a) 40 AN

Shareholder

Shareholder - N/L 2
0360 Address of U.S II A(a) 35 AN

Shareholder
0370 City of U.S II A(a) 22 AN

Shareholder
0380 State of U.S. II A(a) 2 AN

Shareholder
0390 Zip Code of U.S. II A(a) 12 N or nnnnnbbbbbbb

Shareholder or nnnnnnnnnbbb
or blank
0395 Identifying Number II A(a) 9 N or blank

of U.S. Shareholder
0400 Type of Return II A(b)(1) 8 AN
0410 Date Return Filed II A(b)(2) 8 YYYYMMDD
0420 IRS Center Where II A(b)(3) 12 AN

Filed
0430 Date Information II A(c) 8 YYYYMMDD or blank

Return Filed

Shareholder-2

Shareholder-2 - N/L
2
0450 Address of U.S. II A(a) 35 AN

Shareholder-2
0460 City of U.S. II A(a) 22 AN

Shareholder-2

Shareholder-2

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Shareholder-2 or nnnnnnnnnbbb or blank

of U.S. Shareholder-
2
0490 Type of Return-2 II A(b)(1) 8 AN
0500 Date Return Filed-2 II A(b)(2) 8 YYYYMMDD or blank

Filed-2

Return Filed-2

Shareholder-3

Shareholder-3 - N/L
2
0540 Address of U.S. II A(a) 35 AN

Shareholder-3
0550 City of U.S. II A(a) 22 AN

Shareholder-3

Shareholder-3

Shareholder-3 or nnnnnnnnnbbb or blank

of U.S. Shareholder-
3
0580 Type of Return-3 II A(b)(1) 8 AN
0590 Date Return Filed-3 II A(b)(2) 8 YYYYMMDD or blank

Filed-3

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Return Filed-3
@0615 Part II Section A Part II 6 "STMbnn" or blank

Additional
Information
@0620 Attach Statement of II A 6 "STMbnn" or blank

U.S. Persons
0630 Name of U.S. II B(a) 40 AN

Officer or Director

Officer or Director
- N/L 2
0640 Address of U.S. II B(b) 35 AN

Officer
0650 City of U.S. Officer II B(b) 22 AN
0660 State of U.S. II B(b) 2 AN

Officer
0670 Zip Code of U.S. II B(b) 12 N or nnnnnbbbbbbb

Officer or nnnnnnnnnbbb
or blank
0680 Social Security II B(c) 9 N

Number
0690 Officer II B(d) 1 "X" or blank
0700 Director II B(d) 1 "X" or blank

Officer or Director-
2

2 - N/L 2

Officer-2

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
0730 City of U.S. II B(b) 22 AN

Officer-2

Officer-2

Officer-2 or nnnnnnnnnbbb or blank
0760 Social Security II B(c) 9 N or blank

Number-2
0770 Officer-2 II B(d) 1 "X" or blank
0780 Director-2 II B(d) 1 "X" or blank

3

3 - N/L 2

Officer-3
0810 City of U.S. II B(b) 22 AN

Officer-3

Officer-3

Officer-3 or nnnnnnnnnbbb or blank
0840 Social Security II B(c) 9 N or blank

Number-3
0850 Officer-3 II B(d) 1 X or blank
0860 Director-3 II B(d) 1 X or blank
@0865 Part II Section B Part II 6 "STMbnn" or blank

Additional
Information

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
0870 Name of Shareholder II C(a) 40 AN

Filing
0880 Class of Stock II C(b) 1 ALPHA:

Acquired "C" = COMMON,
"P" = PREFERRED,
"T" = TREASURY or blank
0890 Date of Acquisition II C(c) 8 YYYYMMDD or blank
0900 Method of II C(d) 8 AN

Acquisition
0910 Number of Shares II C(e)(1) 10 N or blank

Acquired Directly

Acquired Indirectly

Acquired
Constructively

Filing-2

Acquired-2 "C" = COMMON,
"P" = PREFERRED,
0960 Date of Acquisition- II C(c) 8 YYYYMMDD or blank

2

Acquisition-2

Acquired Directly-2

Acquired Indirectly-
2

Acquired
Constructively-2

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Filing-3

Acquired-3 "C" = COMMON,
"P" = PREFERRED,
1030 Date of Acquisition- II C(c) 8 YYYYMMDD or blank

3

Acquisition-3

Acquired Directly-3

Acquired Indirectly-
3

Acquired
Constructively-3

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
1070 Record 6 "SCHbbO"

Identification

Identification
Number
1074 Filler 1 Blank
1075 Schedule Occurrence 7 0000001 - 0000005

Number
1080 Amount Paid or II C(f) 12 N or blank

Value Given
1090 Name From Whom II C(g) 40 AN

Shares Were Acquired

Shares Were
Acquired - N/L 2
1100 Address-Person From II C(g) 35 AN

Whom Shares Acquired
1110 City-Person From II C(g) 22 AN

1120 State-Person From II C(g) 2 AN

1130 Zip Code-Person II C(g) 12 N or nnnnnbbbbbbb

From Whom Shares or nnnnnnnnnbbb
Acquired or blank
1135 Country-Person from II C 35 AN or blank


SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Value Given-2

Shares Were
Acquired-2

Shares Were
Acquired-2 - N/L 2

Whom Shares
Acquired-2

Whom Shares
Acquired-2

Whom Shares
Acquired-2

Acquired-2 or blank

Whom Shares
Acquired-2

Value Given-3

Shares Were
Acquired-3

Shares Were
Acquired-3 - N/L 2

Whom Shares
Acquired-3

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Whom Shares
Acquired-3

Whom Shares
Acquired-3

Acquired-3 or blank

Whom Shares
Acquired-3
@1255 Part II Section C II 6 "STMbnn" or blank

Additional
Information
1260 Name of Shareholder II D(a) 40 AN

Disposing of Stock
1270 Class of Stock II D(b) 1 ALPHA:

"C" = COMMON,
"P" = PREFERRED,
1280 Date of Disposition II D(c) 8 YYYYMMDD or blank
1290 Method of II D(d) 8 AN

Disposition
1300 Number of Shares II D(e)(1) 10 N or blank

Disposed Directly

Disposed Indirectly

Disposed
Constructively

Disposing of Stock-2

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
1340 Class of Stock-2 II D(b) 1 ALPHA:

"C" = COMMON,
"P" = PREFERRED,
1350 Date of Disposition- II D(c) 8 YYYYMMDD or blank

2
1360 Method Of II D(d) 8 AN

Disposition-2

Disposed Directly-2

Disposed Indirectly-
2

Disposed
Constructively-2

Disposing of Stock-3
1410 Class of Stock-3 II D(b) 1 ALPHA:

"C" = COMMON,
"P" = PREFERRED,
1420 Date of Disposition- II D(c) 8 YYYYMMDD or blank

3
1430 Method of II D(d) 8 AN

Disposition-3

Disposed Directly-3

Disposed Indirectly-
3

Disposed
Constructively-3

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
1470 Amount Received II D(f) 12 N or blank
1480 Name To Whom II D(g) 40 AN

Disposition of
Stock Was Made

Disposition Made -
N/L 2
1490 Address of Person II D(g) 35 AN

to Whom Disposition
1500 City of Person to II D(g) 22 AN

Whom Disposition
1510 State of Person to II D(g) 2 AN

Whom Disposition
1520 Zip Code of Person II D(g) 12 N or nnnnnbbbbbbb

to Whom Disposition or nnnnnnnnnbbb
or blank
1525 Country of Person II D 35 AN or blank

to Whom Disposition
1530 Amount Received-2 II D(f) 12 N or blank

Disposition of
Stock Was Made-2

Disposition Made-2 -
N/L 2

to Whom Disposition-
2

Whom Disposition-2

Whom Disposition-2

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

to Whom Disposition- or nnnnnnnnnbbb
2 or blank

2
1590 Amount Received-3 II D(f) 12 N or blank

Disposition of
Stock Was Made-3

Disposition Made-3 -
N/L 2

3

Whom Disposition-3

Whom Disposition-3

to Whom Disposition- or nnnnnnnnnbbb
3 or blank

3
@1645 Part II Section D II 6 "STMbnn" or blank

Additional
Information
1650 Name of Transferor II E(a) 40 AN
1655 Name of Transferor - II E(a) 40 AN

Name Line 2
1660 Address of II E(a) 35 AN

Transferor

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------
1670 City of Transferor II E(a) 22 AN
1680 State of Transferor II E(a) 2 AN
1690 Zip Code of II E(a) 12 N or nnnnnbbbbbbb

Transferor or nnnnnnnnnbbb
or blank
1695 Country of II E 35 AN or blank

Transferor
1700 Identifying Number II E(b) 9 N or blank

of Transferor
1710 Date of Transfer II E(c) 8 YYYYMMDD or blank
1720 Name of Transferor-2 II E(a) 40 AN
1725 Name of Transferor- II E(a) 40 AN

2 - Name Line 2

Transferor-2
1740 City of Transferor-2 II E(a) 22 AN
1750 State of Transferor- II E(a) 2 AN

2

Transferor-2 or nnnnnnnnnbbb
or blank

Transferor-2

of Transferor-2
1780 Date of Transfer-2 II E(c) 8 YYYYMMDD or blank
1790 Name of Transferor-3 II E(a) 40 AN
1795 Name of Transferor- II E(a) 40 AN

3 - Name Line 2

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Transferor-3
1810 City of Transferor-3 II E(a) 22 AN
1820 State of Transferor- II E(a) 2 AN

3

Transferor-3 or nnnnnnnnnbbb
or blank

Transferor-3

of Transferor-3
1850 Date of Transfer-3 II E(c) 8 YYYYMMDD or blank
1860 Description of II E(d)(1) 40 AN

Assets
1870 Fair Market Value II E(d)(2) 12 N or blank
1880 Adjusted Basis II E(d)(3) 12 N or blank
1890 Description of II E(e) 40 AN

Assets Transferred

Assets-2
1910 Fair Market Value-2 II E(d)(2) 12 N or blank
1920 Adjusted Basis-2 II E(d)(3) 12 N or blank

Assets Transferred-2

Assets-3
1950 Fair Market Value-3 II E(d)(2) 12 N or blank
1960 Adjusted Basis-3 II E(d)(3) 12 N or blank

SECTION 4 - FORMS

of Foreign Corp.

No. Ref.
----- -------------- ---- ------ -----------------

Assets Transferred-3
@1975 Part II Section E II 6 "STMbnn" or blank

Additional
Information
@1980 Attach Schedule if II F(a) 6 "STMbnn" or blank

Filed Tax Return
1990 Date of Any II F(b) 8 YYYYMMDD or blank

Reorganization
During Last 4 Years
@2000 Attach A Chart II F(c) 6 "STMbnn" or blank

SECTION 4 - FORMS
FORM 5695 PAGE 1 Residential Energy Credits

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 U.S. Energy 1 1 "X" or blank

Efficient Home "Yes"
0030 U.S. Energy 1 1 "X" or blank

Efficient Home "No"
0040 Energy Efficient 2a 12 N

Insulation Material/
System Cost
0050 Energy Efficient 2b 12 N |

Exterior Doors Cost
0060 Energy Efficient 2c 12 N |

Metal Roof Cost
0070 Energy Efficient 2d 12 N |

Windows Cost
--|
0076 Maximum Amt of Cost 2e 12 N |
0077 Amt from 2006 F5695 2f 12 N |

Line 2b

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0078 Subtract Line 2f 2g 12 N |

from Line 2e
0079 Smaller of Line 2d 2h 12 N |

or 2g
0080 Add Lines 2a, 2b, 3 12 N |

2c and 2h

10%
0100 Residential Energy 5a 12 N

Efficient Building
Property
0110 Residential Energy 5b 12 N

Qualified Natural
Gas, etc
0120 Residential Energy 5c 12 N

Advanced Main Fan
0130 Add Lines 5a 6 12 N

through 5c

Personal Use Credit
0142 Maximum Credit Amt 8 12 N |
0144 Amt from 2006 F5695 9 12 N |

Line 8

from Line 8

or Line 10
0160 Amt from Form 1040 12 12 N |

Line 44
0170 Total of Form 1040 13 12 N |

Lines 47 thru 51
0174 Amt from F6251 Line 14 12 N |

31

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0177 Add Lines 13 and 14 15 12 N |

from Line 12
0190 Nonbusiness Energy 17 12 N |

Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0215 Filler 1 blank

Number 0000001
0220 Qualified 18 12 N |
Photovoltaic
Property
0230 Multiply Line 18 by 19 12 N |

30%

or 20
0250 Qualified Solar 22 12 N |

Water Heating Cost

30%

or 24
0280 Qualified Fuel Cell 26 12 N |

Property

30%
0300 Number of Kilowatts 28 4 N |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0310 Kilowatt Capacity 28 12 N |

of Line 21

or 28
0325 Amt from 2006 F5695 30 12 N |

Line 30
0330 Add Lines 21, 25, 31 12 N |

29 and 30
0340 Amt from F1040 Line 32 12 N |

44
0350 Total from F1040 33 12 N |

Lines 47 thru 51,
53, 54
0360 Amt from F6251 Line 34 12 N |

31
0370 Add Lines 33 and 34 35 12 N |

from Line 32
0390 Residential Energy 37 12 N |

Property Credit
0400 Credit Carry Forward 38 12 N |
0410 Add Lines 17 and 37 39 12 N |

SECTION 4 - FORMS
FORM 5713 PAGE 1 International Boycott Report

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001
0010 Tax Year Beginning 8 YYYYMMDD
0020 Tax Year Ending 8 YYYYMMDD
0050 Address 35 AN
0060 City 22 AN
0070 State 2 AN
0080 Zip Code 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank
0090 Service Center 10 AN

Where Return Is
Filed
0100 Type Of Filer: 1 "X" or blank

(individual)
0110 Type Of Filer: 1 NO ENTRY

(partnership)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

(corporation)

(trust)

(estate)
0150 Type Of Filer: 1 "X" or blank

(other)

Income (Individuals)
0170 Partner/Corporation 2a/b 35 NO ENTRY

Name

Identifying Number

Name - 2
0200 Partner Corporation 2a/b 9 NO ENTRY

Identifying Number -
2

Name - 3
0220 Partner Corporation 2a/b 9 NO ENTRY

3

Name - 4

4

Name - 5

5

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Name - 6

6

Name - 7

7
0305 Attachment - 2a/b 6 NO ENTRY

Additional
Information
0310 Additional 2a/b 1 NO ENTRY

Information Included
0320 Partnership 2c 6 NO ENTRY

Principal Business
Activity Code
0330 Principal Business 2c 35 NO ENTRY

Activity Description
0340 Partnership IC- 2d 3 NO ENTRY

DISCs Code
0350 IC-DISCs Description 2d 35 NO ENTRY
0360 Partnership's Total 3a 12 NO ENTRY

Assets
0370 Partnership's 3b 12 NO ENTRY

Ordinary Income
0380 Type Of Form 1120 4a 6 NO ENTRY

Series Filed
0390 Name Of Corporation 4b(1) 35 NO ENTRY
0400 Employer 4b(2) 9 NO ENTRY

Identification
Number

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0410 Taxable Year 4b(3) 8 NO ENTRY

Beginning
0420 Taxable Year Ending 4b(3) 8 NO ENTRY
0430 Total Assets 4c(1) 12 NO ENTRY
0440 Taxable Income 4c(2) 12 NO ENTRY
0450 Total Income Of 5 12 NO ENTRY

Estates Or Trusts
0460 Foreign Tax Credit 6a 12 N
0470 Deferral Of Earnings 6b 12 N
0480 Deferral Of IC-DISC 6c 12 NO ENTRY

Income
0490 Exempt FSC Income 6d 12 NO ENTRY
0500 Excludable Extra- 6e 12 NO ENTRY

Territorial Income

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0514 Filler 1 blank

Number 0000001
0520 Operations 7a 1 "X" or blank

Reportable Under
Section 999(a) - Yes
0530 Operations 7a 1 "X" or blank

Reportable Under
Section 999(a) - No
0540 Foreign Corporation 7b 1 "X" or blank

Controlled - Yes Box
0550 Foreign Corporation 7b 1 "X" or blank

Controlled - No Box
0560 Do You Own Any 7c 1 "X" or blank

Stock Of IC-DISC -
Yes Box
0570 Do You Own Any 7c 1 "X" or blank

Stock Of IC-DISC -
No Box
0580 Do You Claim 7d 1 "X" or blank

Foreign Tax Credit -
Yes Box

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0590 Do You Claim 7d 1 "X" or blank

Foreign Tax Credit -
No Box
0600 Do You Control Any 7e 1 "X" or blank

Corporation - Yes
Box
0610 Do You Control Any 7e 1 "X" or blank

Corporation - No Box
0620 If Yes, Did 7e 1 "X" or blank

Corporation
Participate - Yes
Box
0630 If Yes, Did 7e 1 "X" or blank

Corporation
Participate - No Box
0640 Are You Controlled - 7f 1 "X" or blank

Yes Box
0650 Are You Controlled - 7f 1 "X" or blank

No Box
0660 If Yes, Did Person 7f 1 "X" or blank

Participate - Yes
Box
0670 If Yes, Did Person 7f 1 "X" or blank

Participate - No Box
0680 Treated Under 7g 1 "X" or blank

Section 671 As
Owner - Yes Box
0690 Treated Under 7g 1 "X" or blank

Section 671 As
Owner - No Box
0700 Partner In A 7h 1 "X" or blank

Partnership - Yes
Box
0710 Partner In A 7h 1 "X" or blank

Partnership - No Box

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0720 Are You A Foreign 7i 1 "X" or blank

Sales Corporation -
Yes Box
0730 Are You A Foreign 7i 1 "X" or blank

Sales Corporation -
No Box
0732 Are You Excluding 7j 1 "X" or blank

Extraterritorial
Income - Yes
0734 Are You Excluding 7j 1 "X" or blank

Extraterritorial
Income - No
0740 Boycott Of Israel - 8 1 "X" or blank

Yes Box
0750 Boycott Of Israel - 8 1 "X" or blank

No Box
0760 Are You Submitting 8 1 "X" or blank

Additional
Information
*0770 Name Of Country 8a(1) 35 AN or "STMbnn" or blank
+0780 Identifying Number 8a(2) 9 N

Of Person Having
Operations
+0790 Principal Business 8a(3) 6 N

Activity Code
*+0800 Description Of 8a(4) 35 AN or "STMbnn"

Principal Business
Activity
+0810 IC-DISCs Product 8a(5) 3 NO ENTRY

Code
0820 Name Of Country - 2 8b(1) 35 AN or blank
0830 Identifying Number 8b(2) 9 N or blank

Of Person Having
Operations - 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0840 Principal Business 8b(3) 6 N or blank

Activity Code - 2
0850 Description Of 8b(4) 35 AN or blank

Principal Business
Activity - 2
0860 IC-DISCs Product 8b(5) 3 NO ENTRY

Code - 2
0870 Name Of Country - 3 8c(1) 35 AN or blank
0880 Identifying Number 8c(2) 9 N or blank

Of Person Having
Operations - 3
0890 Principal Business 8c(3) 6 N or blank

Activity Code - 3
0900 Description Of 8c(4) 35 AN or blank

Principal Business
Activity - 3
0910 IC-DISCs Product 8c(5) 3 NO ENTRY

Code - 3
0920 Name Of Country - 4 8d(1) 35 AN or blank
0930 Identifying Number 8d(2) 9 N or blank

Of Person Having
Operations - 4
0940 Principal Business 8d(3) 6 N or blank

Activity Code - 4
0950 Description Of 8d(4) 35 AN or blank

Principal Business
Activity - 4
0960 IC-DISCs Product 8d(5) 3 NO ENTRY

Code - 4
0970 Name Of Country - 5 8e(1) 35 AN or blank
0980 Identifying Number 8e(2) 9 N or blank

Of Person Having
Operations - 5

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0990 Principal Business 8e(3) 6 N or blank

Activity Code - 5
1000 Description Of 8e(4) 35 AN or blank

Principal Business
Activity - 5
1010 IC-DISCs Product 8e(5) 3 NO ENTRY

Code - 5
1020 Name Of Country - 6 8f(1) 35 AN or blank
1030 Identifying Number 8f(2) 9 N or blank

Of Person Having
Operations - 6
1040 Principal Business 8f(3) 6 N or blank

Activity Code - 6
1050 Description Of 8f(4) 35 AN or blank

Principal Business
Activity - 6
1060 IC-DISCs Product 8f(5) 3 NO ENTRY

Code - 6
1070 Name Of Country - 7 8g(1) 35 AN or blank
1080 Identifying Number 8g(2) 9 N or blank

Of Person Having
Operations - 7
1090 Principal Business 8g(3) 6 N or blank

Activity Code - 7
1100 Description Of 8g(4) 35 AN or blank

Principal Business
Activity - 7
1110 IC-DISCs Product 8g(5) 3 NO ENTRY

Code - 7
1120 Name Of Country - 8 8h(1) 35 AN or blank
1130 Identifying Number 8h(2) 9 N OR BLANK

Of Person Having
Operations

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1140 Principal Business 8h(3) 6 N or blank

Activity Code - 8
1150 Description Of 8h(4) 35 AN or blank

Principal Business
Activity - 8
1160 IC-DISCs Product 8h(5) 3 NO ENTRY

Code - 8
1170 Name Of Country - 9 8i(1) 35 AN or blank
1180 Identifying Number 8i(2) 9 N or blank

Of Person Having
Operations - 9
1190 Principal Business 8i(3) 6 N or blank

Activity Code - 9
1200 Description Of 8i(4) 35 AN or blank

Principal Business
Activity - 9
1210 IC-DISCs Product 8i(5) 3 NO ENTRY

Code - 9
1220 Name Of Country - 10 8j(1) 35 AN or blank
1230 Identifying Number 8j(2) 9 N or blank

Of Person Having
Operations-10
1240 Principal Business 8j(3) 6 N or blank

Activity Code - 10
1250 Description Of 8j(4) 35 AN or blank

Principal Business
Activity - 10
1260 IC-DISCs Product 8j(5) 3 NO ENTRY

Code - 10
1270 Name Of Country - 11 8k(1) 35 AN or blank
1280 Identifying Number 8k(2) 9 N or blank

Of Person Having
Operations-11

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1290 Principal Business 8k(3) 6 N or blank

Activity Code - 11
1300 Description Of 8k(4) 35 AN or blank

Principal Business
Activity - 11
1310 IC-DISCs Product 8k(5) 3 NO ENTRY

Code - 11
1320 Name Of Country - 12 8l(1) 35 AN or blank
1330 Identifying Number 8l(2) 9 N or blank

Of Person Having
Operations-12
1340 Principal Business 8l(3) 6 N or blank

Activity Code - 12
1350 Description Of 8l(4) 35 AN or blank

Principal Business
Activity - 12
1360 IC-DISCs Product 8l(5) 3 NO ENTRY

Code - 12
1370 Name Of Country - 13 8m(1) 35 AN or blank
1380 Identifying Number 8m(2) 9 N or blank

Of Person Having
Operations-13
1390 Principal Business 8m(3) 6 N or blank

Activity Code - 13
1400 Description Of 8m(4) 35 AN or blank

Principal Business
Activity - 13
1410 IC-DISCs Product 8m(5) 3 NO ENTRY

Code - 13
1420 Name Of Country - 14 8n(1) 35 AN or blank
1430 Identifying Number 8n(2) 9 N or blank

Of Person Having
Operations-14

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1440 Principal Business 8n(3) 6 N or blank

Activity Code - 14
1450 Description Of 8n(4) 35 AN or blank

Principal Business
Activity - 14
1460 IC-DISCs Product 8n(5) 3 NO ENTRY

Code - 14
1470 Name Of Country - 15 8o(1) 35 AN or blank
1480 Identifying Number 8o(2) 9 N or blank

Of Person Having
Operations-15
1490 Principal Business 8o(3) 6 N or blank

Activity Code - 15
1500 Desciption Of 8o(4) 35 AN or blank

Principal Business
Activity - 15
1510 IC-DISCs Product 8o(5) 3 NO ENTRY

Code - 15
1565 Reserved 8 6 Blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1604 Filler 1 blank

Number 0000001
1610 Non-listed 9 1 "X" or blank

Countries
Boycotting Israel
(Yes Box)
1620 Non-listed 9 1 "X" or blank

Countries
Boycotting Israel
(No Box)
1630 Submitting 9 1 "X" or blank

Additional
Information
*1640 Name Of Non-Listed 9a(1) 35 AN or "STMbnn" or blank

Country

Of Person
+1660 Business Activity 9a(3) 6 N

Code

Principal Activity

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+1680 IC-DISCs Only - 9a(5) 3 NO ENTRY

Product Code
1690 Name Of Non-Listed 9b(1) 35 AN or blank

Country - 2
1700 Identifying Number 9b(2) 9 N or blank

Of Person - 2
1710 Business Activity 9b(3) 6 N or blank

Code - 2

Principal Activity -
2
1730 IC-DISCs Only - 9b(5) 3 NO ENTRY

Product Code - 2
1740 Name Of Non-Listed 9c(1) 35 AN or blank

Country - 3
1750 Identifying Number 9c(2) 9 N or blank

Of Person - 3
1760 Business Activity 9c(3) 6 N or blank

Code - 3

3
1780 IC-DISCs Only - 9c(5) 3 NO ENTRY

Product Code - 3
1790 Name Of Non-Listed 9d(1) 35 AN or blank

Country - 4
1800 Identifying Number 9d(2) 9 N or blank

Of Person - 4
1810 Business Activity 9d(3) 6 N or blank

Code - 4

4

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1830 IC-DISCs Only - 9d(5) 3 NO ENTRY

Product Code - 4
1840 Name Of Non-Listed 9e(1) 35 AN or blank

Country - 5
1850 Identifying Number 9e(2) 9 N or blank

Of Person - 5
1860 Business Activity 9e(3) 6 N or blank

Code - 5

5
1880 IC-DISCs Only - 9e(5) 3 NO ENTRY

Product Code - 5
1890 Name Of Non-Listed 9f(1) 35 AN or blank

Country - 6
1900 Identifying Number 9f(2) 9 N or blank

Of Person - 6
1910 Business Activity 9f(3) 6 N or blank

Code - 6

6
1930 IC-DISCs Only - 9f(5) 3 NO ENTRY

Product Code - 6
1940 Name Of Non-Listed 9g(1) 35 AN or blank

Country - 7
1950 Identifying Number 9g(2) 9 N or blank

Of Person - 7
1960 Business Activity 9g(3) 6 N or blank

Code - 7

7

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1980 IC-DISCs Only - 9g(5) 3 NO ENTRY

Product Code - 7
1990 Name Of Non-Listed 9h(1) 35 AN or blank

Country - 8
2000 Identifying Number 9h(2) 9 N or blank

Of Person - 8
2010 Business Activity 9h(3) 6 N or blank

Code - 8

8
2030 IC-DISCs Only - 9h(5) 3 NO ENTRY

Product Code - 8
2040 Operations In Any 10 1 "X" or blank

Other Country (Yes
Box)
2050 Operations In Any 10 1 "X" or blank

Other Country (No
Box)
2060 Additional 10 1 "X" or blank

Information
Relating To Boycotts
*2070 Name Of Other 10a(1) 35 AN or "STMbnn" or blank

Country
+2090 Principal Business 10a(3) 6 N

Code

Business Activity
+2110 IC-DISCs - Enter 10a(5) 3 NO ENTRY

Product Code

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2120 Name Of Other 10b(1) 35 AN or blank

Country - 2
2130 Identifying Number - 10b(2) 9 N or blank

2
2140 Principal Business 10b(3) 6 N or blank

Code - 2

Business Activity -
2
2160 IC-DISCs - Enter 10b(5) 3 NO ENTRY

Product Code - 2
2170 Name Of Other 10c(1) 35 AN or blank

Country - 3
2180 Identifying Number - 10c(2) 9 N or blank

3
2190 Principal Business 10c(3) 6 N or blank

Code - 3

Business Activity -
3
2210 IC-DISCs - Enter 10c(5) 3 NO ENTRY

Product Code - 3
2220 Name Of Country - 4 10d(1) 35 AN or blank
2230 Identifying Number - 10d(2) 9 N or blank

4
2240 Principal Business 10d(3) 6 N or blank

Code - 4

Business Activity -
4
2260 IC-DISCs - Enter 10d(5) 3 NO ENTRY

Product Code - 4

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2270 Name Of Other 10e(1) 35 AN or blank

Country - 5
2280 Identifying Number - 10e(2) 9 N or blank

5
2290 Principal Business 10e(3) 6 N or blank

Code - 5

Business Activity -
5
2310 IC-DISCs - Enter 10e(5) 3 NO ENTRY

Product Code - 5
2320 Name Of Other 10f(1) 35 AN or blank

Country - 6
2330 Identifying Number - 10f(2) 9 N or blank

6
2340 Principal Business 10f(3) 6 N or blank

Code - 6

Business Activity -
6
2360 IC-DISCs - Enter 10f(5) 3 NO ENTRY

Product Code - 6
2370 Name Of Other 10g(1) 35 AN or blank

Country - 7
2380 Identifying Number - 10g(2) 9 N or blank

7
2390 Principal Business 10g(3) 6 N or blank

Code - 7

Business Activity -
7
2410 IC-DISCs - Enter 10g(5) 3 NO ENTRY

Product Code - 7

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2420 Name Of Other 10h(1) 35 AN or blank

Country - 8
2430 Identifying Number - 10h(2) 9 N OR BLANK

8
2440 Principal Business 10h(3) 6 N OR BLANK

Code - 8

Business Activity -
8
2460 IC-DISCs - Enter 10h(5) 3 NO ENTRY

Product Code - 8
2470 Requested To 11 1 "X" or blank

Participate (Yes
Box)
2480 Requested To 11 1 "X" or blank

Participate (No Box)
@2485 Line 11 Attachments 11 6 "STMbnn" or blank
2490 Did You Participate 12 1 "X" or blank

(Yes Box)
2500 Did You Participate 12 1 "X" or blank

(No Box)
@2505 Line 12 Attachments 12 6 "STMbnn" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
2524 Filler 1 Blank

Number 0000001
2530 Requests Refrain 13a(1)(a) 1 "X" or blank

From Business With
Country (Yes)
2540 Requests Refrain 13a(1)(a) 1 "X" or blank

From Business With
Country (No)
2550 Agreement Refrain 13a(1)(a) 1 "X" or blank

From Business with
Country (Yes)
2560 Agreement Refrain 13a(1)(a) 1 "X" or blank

From Business with
Country (No)
2570 Requests Refrain 13a(1)(b) 1 "X" or blank

From Business With
Person (Yes)
2580 Requests Refrain 13a(1)(b) 1 "X" or blank

From Business With
Person (No)
2590 Agreement Refrain 13a(1)(b) 1 "X" or blank

From Business with
Person (Yes)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2600 Agreement Refrain 13a(1)(b) 1 "X" or blank

From Business with
Person (No)
2610 Requests Refrain 13a(1)(c) 1 "X" or blank

From Business With
Company (Yes)
2620 Requests Refrain 13a(1)(c) 1 "X" or blank

From Business With
Company (No)
2630 Agreement Refrain 13a(1)(c) 1 "X" or blank

From Business with
Company (Yes)
2640 Agreement Refrain 13a(1)(c) 1 "X" or blank

From Business with
Company (No)
2650 Request To Refrain 13a(1)(d) 1 "X" or blank

From Employing (Yes
Box)
2660 Request To Refrain 13a(1)(d) 1 "X" or blank

From Employing (No
Box)
2670 Agreement To 13a(1)(d) 1 "X" or blank

Refrain From
Employing (Yes Box)
2680 Agreement To 13a(1)(d) 1 "X" or blank

Refrain From
Employing (No Box)
2690 Requests To Refrain 13a(2) 1 "X" or blank

From Shipping (Yes
Box)
2700 Requests To Refrain 13a(2) 1 "X" or blank

From Shipping (No
Box)
2710 Agreement To 13a(2) 1 "X" or blank

Refrain From
Shipping (Yes Box)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2720 Agreement To 13a(2) 1 "X" or blank

Refrain From
Shipping (No Box)
2730 Additional 13b 1 "X" or blank

Information -
Requests and
Agreements
*2740 Name Of Resquesting 13b(1)a 35 AN or "STMbnn" or blank

Country
+2750 Identifying Number 13b(2)a 9 N

Of Person Receiving
+2760 Business Code 13b(3)a 6 N
*+2770 Business Activity 13b(4)a 35 AN or "STMbnn"

Description
+2780 IC-DISCs Code 13b(5)a 3 NO ENTRY
+2790 Number Of Requests - 13b(6)a 12 N

Total
+2800 Number Of Requests - 13b(7)a 2 N

Code
+2810 Number Of 13b(8)a 12 N

Agreements - Total
+2820 Number Of 13b(9)a 2 N

Agreements - Code
2830 Name Of Requesting 13b(1)b 35 AN or blank

Country - 2
2840 Identifying Number 13b(2)b 9 N or blank

Of Person Receiving
- 2
2850 Business Code - 2 13b(3)b 6 N or blank
2860 Business Activity 13b(4)b 35 AN or blank

Description - 2
2870 IC-DISCs Code - 2 13b(5)b 3 NO ENTRY

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2880 Number Of Requests - 13b(6)b 12 N or blank

Total - 2
2890 Number Of Requests - 13b(7)b 2 N or blank

Code - 2
2900 Number Of 13b(8)b 12 N or blank

Agreements - Total -
2
2910 Number Of 13b(9)b 2 N or blank

Agreements - Code -
2
2920 Name Of Requesting 13b(1)c 35 AN or blank

Country - 3
2930 Identifying Number 13b(2)c 9 N or blank

Of Person Receiving
- 3
2940 Business Code - 3 13b(3)c 6 N or blank
2950 Business Activity 13b(4)c 35 AN or blank

Description - 3
2960 IC-DISCs Code - 3 13b(5)c 3 NO ENTRY
2970 Number Of Requests - 13b(6)c 12 N or blank

Total - 3
2980 Number Of Requests - 13b(7)c 2 N or blank

Code - 3
2990 Number Of 13b(8)c 12 N or blank

3
3000 Number Of 13b(9)c 2 N or blank

Agreements - Code -
3
3010 Name Of Requesting 13b(1)d 35 AN or blank

Country - 4
3020 Identifying Number 13b(2)d 9 N or blank

Of Person Receiving
- 4

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3030 Business Code - 4 13b(3)d 6 N or blank
3040 Business Activity 13b(4)d 35 AN or blank

Description - 4
3050 IC-DISCs Code - 4 13b(5)d 3 NO ENTRY
3060 Number Of Requests - 13b(6)d 12 N or blank

Total - 4
3070 Number Of Requests - 13b(7)d 2 N or blank

Code - 4
3080 Number Of 13b(8)d 12 N or blank

4
3090 Number Of 13b(9)d 2 N or blank

Agreements - Code -
4
3100 Name Of Requesting 13b(1)e 35 AN or blank

Country - 5
3110 Identifying Number 13b(2)e 9 N or blank

Of Person Receiving
- 5
3120 Business Code - 5 13b(3)e 6 N or blank
3130 Business Activity 13b(4)e 35 AN or blank

Description - 5
3140 IC-DISCs Code - 5 13b(5)e 3 NO ENTRY
3150 Number Of Requests - 13b(6)e 12 N or blank

Total - 5
3160 Number Of Requests - 13b(7)e 2 N or blank

Code - 5
3170 Number Of 13b(8)e 12 N or blank

5
3180 Number Of 13b(9)e 2 N or blank

Agreements - Code -
5

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3190 Name Of Requesting 13b(1)f 35 AN or blank

Country - 6
3200 Identifying Number 13b(2)f 9 N or blank

Of Person Receiving
- 6
3210 Business Code - 6 13b(3)f 6 N or blank
3220 Business Activity 13b(4)f 35 AN or blank

Description - 6
3230 IC-DISCs Code - 6 13b(5)f 3 NO ENTRY
3240 Number Of Requests - 13b(6)f 12 N or blank

Total - 6
3250 Number Of Requests - 13b(7)f 2 N or blank

Code - 6
3260 Number Of 13b(8)f 12 N or blank

6
3270 Number Of 13b(9)f 2 N or blank

Agreements - Code -
6
3280 Name Of Requesting 13b(1)g 35 AN or blank

Country - 7
3290 Identifying Number 13b(2)g 9 N or blank

Of Person Receiving
- 7
3300 Business Code - 7 13b(3)g 6 N or blank
3310 Business Activity 13b(4)g 35 AN or blank

Description - 7
3320 IC-DISCs Code - 7 13b(5)g 3 NO ENTRY
3330 Number Of Requests - 13b(6)g 12 N or blank

Total - 7
3340 Number Of Requests - 13b(7)g 2 N or blank

Code - 7

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3350 Number Of 13b(8)g 12 N or blank

7
3360 Number Of 13b(9)g 2 N or blank

Agreements - Code -
7
3370 Name Of Requesting 13b(1)h 35 AN or blank

Country - 8
3380 Identifying Number 13b(2)h 9 N or blank

Of Person Receiving
- 8
3390 Business Code - 8 13b(3)h 6 N or blank
3400 Business Activity 13b(4)h 35 AN or blank

Description - 8
3410 IC-DISCs Code-8 13b(5)h 3 NO ENTRY
3420 Number Of Requests - 13b(6)h 12 N or blank

Total - 8
3430 Number Of Requests - 13b(7)h 2 N or blank

Code - 8
3440 Number Of 13b(8)h 12 N or blank

8
3450 Number Of 13b(9)h 2 N or blank

Agreements - Code -
8
3460 Name Of Requesting 13b(1)i 35 AN or blank

Country - 9
3470 Identifying Number 13b(2)i 9 N or blank

Of Person Receiving
- 9
3480 Business Code - 9 13b(3)i 6 N or blank
3490 Business Activity 13b(4)i 35 AN or blank

Description - 9

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3500 IC-DISCs Code - 9 13b(5)i 3 NO ENTRY
3510 Number Of Requests - 13b(6)i 12 N or blank

Total - 9
3520 Number Of Requests - 13b(7)i 2 N or blank

Code - 9
3530 Number Of 13b(8)i 12 N or blank

9
3540 Number Of 13b(9)i 2 N or blank

Agreements - Code -
9
3550 Name Of Requesting 13b(1)j 35 AN or blank

Country - 10
3560 Identifying Number 13b(2)j 9 N or blank

Of Person Receiving
- 10
3570 Business Code - 10 13b(3)j 6 N or blank
3580 Business Activity 13b(4)j 35 AN or blank

Description - 10
3590 IC-DISCs Code - 10 13b(5)j 3 NO ENTRY
3600 Number Of Requests - 13b(6)j 12 N or blank

Total - 10
3610 Number Of Requests - 13b(7)j 2 N or blank

Code - 10
3620 Number Of 13b(8)j 12 N or blank

10
3630 Number Of 13b(9)j 2 N or blank

Agreements - Code -
10
3640 Name Of Requesting 13b(1)k 35 AN or blank

Country - 11

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3650 Identifying Number 13b(2)k 9 N or blank

Of Person Receiving
- 11
3660 Business Code - 11 13b(3)k 6 N or blank
3670 Business Activity 13b(4)k 35 AN or blank

Description - 11
3680 IC-DISCs Code - 11 13b(5)k 3 NO ENTRY
3690 Number Of Requests - 13b(6)k 12 N or blank

Total - 11
3700 Number Of Requests - 13b(7)k 2 N or blank

Code - 11
3710 Number Of 13b(8)k 12 N or blank

11
3720 Number Of 13b(9)k 2 N or blank

Agreements - Code -
11
3730 Name Of Requesting 13b(1)1 35 AN or blank

Country - 12
3740 Identifying Number 13b(2)1 9 N or blank

Of Person Receiving
- 12
3750 Business Code - 12 13b(3)1 6 N or blank
3760 Business Activity 13b(4)1 35 AN or blank

Description - 12
3770 IC-DISCs Code - 12 13b(5)1 3 NO ENTRY
3780 Number Of Requests - 13b(6)1 12 N or blank

Total - 12
3790 Number Of Requests - 13b(7)1 2 N or blank

Code 12
3800 Number Of 13b(8)1 12 N or blank

12

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3810 Number Of 13b(9)1 2 N or blank

Agreements - Code -
12
3820 Name Of Requesting 13b(1)m 35 AN or blank

Country - 13
3830 Identifying Number 13b(2)m 9 N or blank

Of Person Receiving
- 13
3840 Business Code - 13 13b(3)m 6 N or blank
3850 Business Activity 13b(4)m 35 AN or blank

Description - 13
3860 IC-DISCs Code - 13 13b(5)m 3 NO ENTRY
3870 Number Of Requests - 13b(6)m 12 N or blank

Total - 13
3880 Number Of Requests - 13b(7)m 2 N or blank

Code - 13
3890 Number Of 13b(8)m 12 N or blank

13
3900 Number Of 13b(9)m 2 N or blank

Agreements - Code -
13
3910 Name Of Requesting 13b(1)n 35 AN or blank

Country - 14
3920 Identifying Number 13b(2)n 9 N or blank

Of Person Receiving
- 14
3930 Business Code - 14 13b(3)n 6 N or blank
3940 Business Activity 13b(4)n 35 AN or blank

Description - 14
3950 IC-DISCs Code - 14 13b(5)n 3 NO ENTRY
3960 Number Of Requests - 13b(6)n 12 N or blank

Total - 14

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
3970 Number Of Requests - 13b(7)n 2 N or blank

Code - 14
3980 Number Of 13b(8)n 12 N or blank

14
3990 Number Of 13b(9)n 2 N or blank

Agreements - Code -
14
4000 Name Of Requesting 13b(1)o 35 AN or blank

Country - 15
4010 Identifying Number 13b(2)o 9 N or blank

Of Person Receiving
- 15
4020 Business Code - 15 13b(3)o 6 N or blank
4030 Business Activity 13b(4)o 35 AN or blank

Description - 15
4040 IC-DISCs Code - 15 13b(5)o 3 NO ENTRY
4050 Number Of Requests - 13b(6)o 12 N or blank

Total - 15
4060 Number Of Requests - 13b(7)o 2 N or blank

Code - 15
4070 Number Of 13b(8)o 12 N or blank

15
4080 Number Of 13b(9)o 2 N or blank

Agreements - Code -
15
4090 Name Of Requesting 13b(1)p 35 AN or blank

Country - 16
4100 Identifying Number 13b(2)p 9 N or blank

Of Person Receiving
- 16
4110 Business Code - 16 13b(3)p 6 N or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
4120 Business Activity 13b(4)p 35 AN or blank

Description - 16
4130 IC-DISCs Code - 16 13b(5)p 3 NO ENTRY
4140 Number Of Requests - 13b(6)p 12 N or blank

Total - 16
4150 Number Of Requests - 13b(7)p 2 N or blank

Code - 16
4160 Number Of 13b(8)p 12 N or blank

16
4170 Number Of 13b(9)p 2 N or blank

Agreements - Code -
16

SECTION 4 - FORMS
SCHEDULE A (FORM 5713) Computation of The International Boycott

Factor

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbA"

Identification
Number
0004 Filler 1 Blank

Number 0000001-0000005
0020 Boycotting Israel 1 "X" or blank
0030 Boycotting Other 1 "X" or blank
0040 Identify Other 35 AN

Country
0050 Name Of Country a(1) 35 AN
0060 Boycott Purchases a(2) 12 N
0070 Boycott Sales a(3) 12 N
0080 Boycott Payroll a(4) 12 N
0090 Name Of Country - 2 b(1) 35 AN or blank
0100 Boycott Purchases - b(2) 12 N or blank

2
0110 Boycott Sales - 2 b(3) 12 N or blank
0120 Boycott Payroll - 2 b(4) 12 N or blank
0130 Name Of Country - 3 c(1) 35 AN or blank

SECTION 4 - FORMS

Factor

No. Ref.
----- -------------- ---- ------ -----------------
0140 Boycott Purchases - c(2) 12 N or blank

3
0150 Boycott Sales - 3 c(3) 12 N or blank
0160 Boycott Payroll - 3 c(4) 12 N or blank
0170 Name Of Country - 4 d(1) 35 AN or blank
0180 Boycott Purchases - d(2) 12 N or blank

4
0190 Boycott Sales - 4 d(3) 12 N or blank
0200 Boycott Payroll - 4 d(4) 12 N or blank
0210 Name Of Country - 5 e(1) 35 AN or blank
0220 Boycott Purchases - e(2) 12 N or blank

5
0230 Boycott Sales - 5 e(3) 12 N or blank
0240 Boycott Payroll - 5 e(4) 12 N or blank
0250 Name Of Country - 6 f(1) 35 AN or blank
0260 Boycott Purchases - f(2) 12 N or blank

6
0270 Boycott Sales - 6 f(3) 12 N or blank
0280 Boycott Payroll - 6 f(4) 12 N or blank
0290 Name Of Country - 7 g(1) 35 AN or blank
0300 Boycott Purchases - g(2) 12 N or blank

7
0310 Boycott Sales - 7 g(3) 12 N or blank
0320 Boycott Payroll - 7 g(4) 12 N or blank
0330 Name Of Country - 8 h(1) 35 AN or blank
0340 Boycott Purchases - h(2) 12 N or blank

8

SECTION 4 - FORMS

Factor

No. Ref.
----- -------------- ---- ------ -----------------
0350 Boycott Sales - 8 h(3) 12 N or blank
0360 Boycott Payroll - 8 h(4) 12 N or blank
0370 Name Of Country - 9 i(1) 35 AN or blank
0380 Boycott Purchases - i(2) 12 N or blank

9
0390 Boycott Sales - 9 i(3) 12 N or blank
0400 Boycott Payroll - 9 i(4) 12 N or blank
0410 Name Of Country - 10 j(1) 35 AN or blank
0420 Boycott Purchases - j(2) 12 N or blank

10
0430 Boycott Sales - 10 j(3) 12 N or blank
0440 Boycott Payroll - 10 j(4) 12 N or blank
0450 Name Of Country - 11 k(1) 35 AN or blank
0460 Boycott Purchases - k(2) 12 N or blank

11
0470 Boycott Sales - 11 k(3) 12 N or blank
0480 Boycott Payroll - 11 k(4) 12 N or blank
0490 Name Of Country - 12 l(1) 35 AN or blank
0500 Boycott Purchases - l(2) 12 N or blank

12
0510 Boycott Sales - 12 l(3) 12 N or blank
0520 Boycott Payroll - 12 l(4) 12 N or blank
0530 Name Of Country - 13 m(1) 35 AN or blank
0540 Boycott Purchases - m(2) 12 N or blank

13
0550 Boycott Sales - 13 m(3) 12 N or blank

SECTION 4 - FORMS

Factor

No. Ref.
----- -------------- ---- ------ -----------------
0560 Boycott Payroll - 13 m(4) 12 N or blank
0570 Name Of Country - 14 n(1) 35 AN or blank
0580 Boycott Purchases - n(2) 12 N or blank

14
0590 Boycott Sales - 14 n(3) 12 N or blank
0600 Boycott Payroll - 14 n(4) 12 N or blank
0610 Name Of Country - 15 o(1) 35 AN or blank
0620 Boycott Purchases - o(2) 12 N or blank

15
0630 Boycott Sales - 15 o(3) 12 N or blank
0640 Boycott Payroll - 15 o(4) 12 N or blank
0650 Total - Boycott (2) 12 N

Purchases

Sales

Payroll
0680 Numerator Of 1(4) 12 N

Boycott Factor
0690 Total Purchases 2a 12 N

From Countries
Other U.S.
0700 Total Sales To Or 2b 12 N

From Countries
Other Than U.S.
0710 Total Payroll Paid 2c 12 N

Or Accrued
0720 Total Of Lines 2a, 2d 12 N

b, And c

SECTION 4 - FORMS

Factor

No. Ref.
----- -------------- ---- ------ -----------------
0730 International 3 12 N
Boycott Factor

SECTION 4 - FORMS
SCHEDULE B (FORM 5713) Specifically Attributable Taxes &

Income ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbB"

Identification
Number
0004 Filler 1 Blank

Number 0000001 - 0000005
0020 Boycotting Israel 1 "X" or blank
0030 Boycotting Other 1 "X" or blank
0040 Identify Other 35 AN

Country
0050 Name Of Country a(1) 35 AN
0060 Business Code a(2) 6 N
0070 Description Of a(3) 35 AN

Business Activity
0080 Foreign Taxes a(4) 12 N
0090 Prorated Share a(5) 12 N
0100 IC-DISC Taxable a(6) 12 NO ENTRY

Income
0110 FSC Taxable Income a(7) 12 NO ENTRY
0120 Name Of Country - 2 b(1) 35 AN or blank
0130 Business Code - 2 b(2) 6 N or blank

SECTION 4 - FORMS

Income ...

No. Ref.
----- -------------- ---- ------ -----------------
0140 Description Of b(3) 35 AN or blank

Business Activity -
2
0150 Foreign Taxes - 2 b(4) 12 N OR BLANK
0160 Prorated Share - 2 b(5) 12 N OR BLANK
0170 IC-DISC Taxable b(6) 12 NO ENTRY

Income - 2
0180 FSC Taxable Income - b(7) 12 NO ENTRY

2
0190 Name Of Country - 3 c(1) 35 AN or blank
0200 Business Code - 3 c(2) 6 N OR BLANK
0210 Description Of c(3) 35 A/N OR BLANK

Business Activity -
3
0220 Foreign Taxes - 3 c(4) 12 N OR BLANK
0230 Prorated Share - 3 c(5) 12 N OR BLANK
0240 IC-DISC Taxable c(6) 12 NO ENTRY

Income - 3
0250 FSC Taxable Income - c(7) 12 NO ENTRY

3
0260 Name Of Country - 4 d(1) 35 AN or blank
0270 Business Code - 4 d(2) 6 N OR BLANK
0280 Description Of d(3) 35 AN or blank

Business Activity -
4
0290 Foreign Taxes - 4 d(4) 12 N OR BLANK
0300 Prorated Share - 4 d(5) 12 N OR BLANK
0310 IC-DISC Taxable d(6) 12 NO ENTRY

Income - 4

SECTION 4 - FORMS

Income ...

No. Ref.
----- -------------- ---- ------ -----------------
0320 FSC Taxable Income - d(7) 12 NO ENTRY

4
0330 Name Of Country - 5 e(1) 35 AN or blank
0340 Business Code - 5 e(2) 6 N OR BLANK
0350 Description Of e(3) 35 AN or blank

Business Activity -
5
0360 Foreign Taxes - 5 e(4) 12 N OR BLANK
0370 Prorated Share - 5 e(5) 12 N OR BLANK
0380 IC-DISC Taxable e(6) 12 NO ENTRY

Income - 5
0390 FSC Taxable Income - e(7) 12 NO ENTRY

5
0400 Name Of Country - 6 f(1) 35 AN or blank
0410 Business Code - 6 f(2) 6 N OR BLANK
0420 Description Of f(3) 35 AN or blank

Business Activity -
6
0430 Foreign Taxes - 6 f(4) 12 N OR BLANK
0440 Prorated Share - 6 f(5) 12 N OR BLANK
0450 IC-DISC Taxable f(6) 12 NO ENTRY

Income - 6
0460 FSC Taxable Income - f(7) 12 NO ENTRY

6
0470 Name Of Country - 7 g(1) 35 AN or blank
0480 Business Code - 7 g(2) 6 N OR BLANK
0490 Description Of g(3) 35 AN or blank

Business Activity -
7

SECTION 4 - FORMS

Income ...

No. Ref.
----- -------------- ---- ------ -----------------
0500 Foreign Taxes - 7 g(4) 12 N OR BLANK
0510 Prorated Share - 7 g(5) 12 N OR BLANK
0520 IC-DISC Taxable g(6) 12 NO ENTRY

Income - 7
0530 FSC Taxable Income - g(7) 12 NO ENTRY

7
0540 Name Of Country - 8 h(1) 35 AN or blank
0550 Business Code - 8 h(2) 6 N OR BLANK
0560 Description Of h(3) 35 AN or blank

Business Activity -
8
0570 Foreign Taxes - 8 h(4) 12 N OR BLANK
0580 Prorated Share - 8 h(5) 12 N OR BLANK
0590 IC-DISC Taxable h(6) 12 NO ENTRY

Income - 8
0600 FSC Taxable Income - h(7) 12 NO ENTRY

8
0610 Name Of Country - 9 i(1) 35 AN or blank
0620 Business Code-9 i(2) 6 N OR BLANK
0630 Description Of i(3) 35 AN or blank

Business Activity -
9
0640 Foreign Taxes - 9 i(4) 12 N OR BLANK
0650 Prorated Share - 9 i(5) 12 N or blank
0660 IC-DISC Taxable i(6) 12 NO ENTRY

Income - 9
0670 FSC Taxable Income - i(7) 12 NO ENTRY

9
0680 Name Of Country - 10 j(1) 35 AN or blank

SECTION 4 - FORMS

Income ...

No. Ref.
----- -------------- ---- ------ -----------------
0690 Business Code - 10 j(2) 6 N OR BLANK
0700 Description Of j(3) 35 AN or blank

Business Activity -
10
0710 Foreign Taxes - 10 j(4) 12 N OR BLANK
0720 Prorated Share - 10 j(5) 12 N OR BLANK
0730 IC-DISC Taxable j(6) 12 NO ENTRY

Income - 10
0740 FSC Taxable Income - j(7) 12 NO ENTRY

10
0750 Name Of Country - 11 k(1) 35 AN or blank
0760 Business Code - 11 k(2) 6 N OR BLANK
0770 Description Of k(3) 35 AN or blank

Business Activity -
11
0780 Foreign Taxes - 11 k(4) 12 N OR BLANK
0790 Prorated Share - 11 k(5) 12 N OR BLANK
0800 IC-DISC Taxable k(6) 12 NO ENTRY

Income - 11
0810 FSC Taxable Income - k(7) 12 NO ENTRY

11
0820 Name Of Country - 12 l(1) 35 A
0830 Business Code - 12 l(2) 6 N OR BLANK
0840 Description Of l(3) 35 AN or blank

Business Activity -
12
0850 Foreign Taxes - 12 l(4) 12 N or blank
0860 Prorated Share - 12 l(5) 12 N OR BLANK

SECTION 4 - FORMS

Income ...

No. Ref.
----- -------------- ---- ------ -----------------
0870 IC-DISC Taxable l(6) 12 NO ENTRY

Income - 12
0880 FSC Taxable Income - l(7) 12 NO ENTRY

12
0890 Name Of Country - 13 m(1) 35 AN or blank
0900 Business Code - 13 m(2) 6 N OR BLANK
0910 Description Of m(3) 35 AN or blank

Business Activity -
13
0920 Foreign Taxes - 13 m(4) 12 N OR BLANK
0930 Prorated Share - 13 m(5) 12 N OR BLANK
0940 IC-DISC Taxable m(6) 12 NO ENTRY

Income - 13
0950 FSC Taxable Income m(7) 12 NO ENTRY
0960 Name Of Country - 14 n(1) 35 AN or blank
0970 Business Code -14 n(2) 6 N OR BLANK
0980 Description Of n(3) 35 AN or blank

Business Activity -
14
0990 Foreign Taxes - 14 n(4) 12 N or blank
1000 Prorated Share - 14 n(5) 12 N OR BLANK
1010 IL-DISC Taxable n(6) 12 NO ENTRY

Income - 14
1020 FSC Taxable Income n(7) 12 NO ENTRY
1030 Total - Foreign o(4) 12 N

Taxes
1040 Total - Prorated o(5) 12 N

Share

SECTION 4 - FORMS

Income ...

No. Ref.
----- -------------- ---- ------ -----------------
1050 Total - IC-DISC o(6) 12 NO ENTRY

Taxable Income
1060 Total - FSC Taxable o(7) 12 NO ENTRY

Income

SECTION 4 - FORMS
SCHEDULE C (FORM 5713) PAGE 1 Tax Effect of The International

Boycott Provisions

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001
0020 International 1a 1 "X" or blank

Boycott Factor From
Schedule A
0030 Attributable Taxes 1b 1 "X" or blank

And Income
0040 Foreign Tax Credit 2a(1) 12 N OR BLANK

Before Adjustment
0050 International 2a(2) 12 N OR BLANK

Boycott Factor Line
3, Sch A (F5713)
0060 Reduction Of 2a(3) 12 N OR BLANK

Foreign Tax Credit
0070 Adjusted Foreign 2a(4) 12 N OR BLANK

Tax Credit
0080 Amount From Line O, 2b 12 N OR BLANK

Sch B (Form 5713)

SECTION 4 - FORMS

Boycott Provisions

No. Ref.
----- -------------- ---- ------ -----------------
0090 Prorated Share Of 3a(1) 12 N OR BLANK

Total Income

Income Attributable
0110 Subtract Line 3(a)2 3a(3) 12 N OR BLANK

From Line 3(a)1

Boycott Factor -
Line 3

Subpart F
0140 Amount From Line O, 3b 12 N OR BLANK

Sch B

Section 995 Amount

Boycott Factor -
Line 4
0170 Prorated Share Of 4a(3) 12 NO ENTRY

IC-DISc Income
0180 Amount From Line O, 4a(4) 12 NO ENTRY

Sch B
0190 Add Amounts From 5a(1) 12 N OR BLANK

Columns
0200 International 5a(2) 12 NO ENTRY

Boycott Factor -
Line 5
0210 Exempt Foreign 5a(3) 12 N OR BLANK

Trade Income
0220 Amount From Line O 5b 12 N OR Blank

SECTION 4 - FORMS

Boycott Provisions

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0234 Filler 1 blank

Number 0000001
0240 Form 8873 Amount 6a 12 N
0250 International 6b 12 N
Boycott Factor
0260 Reduction of 6c 12 N
Qualifying Foreign
Trade Income

SECTION 4 - FORMS
FORM 5884 WORK OPPORTUNITY CREDIT

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0040 Wages Paid Worked 1a 12 N

At Least 120 But <
400 Hours
0050 Total Wages Worked 1a 12 N

120-400 Hours
0060 Wages Paid Worked 1b 12 N

At Least 400 Hours
0070 Total Wages Worked 1b 12 N

400 Hours or More
0080 Total Wages Worked 2 12 N

120-400 Hrs and
More 400 Hrs
@0085 Attach Exception 2 6 "STMbnn" or blank

Statement
0090 Work Oppt. Credits 3 12 N

From Flow-Through
Entities
0100 1041 Portion 4 12 NO ENTRY

SECTION 4 - FORMS
FORM 5884 WORK OPPORTUNITY CREDIT

No. Ref.
----- -------------- ---- ------ -----------------
0110 Current Year Work 4 12 N

Opportunity Credit
0120 Allocated to 5 12 NO ENTRY

Beneficiaries or
Patrons
0130 Estate, Trust, Coop 6 12 NO ENTRY

Current Year Credit

SECTION 4 - FORMS
FORM 5884-A Credits for Employers Affected by

Hurricane ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "5884Ab"

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified Katrina 1a 12 N

Wages
0022 Qualified Rita Wages 1b 12 N
0024 Qualified Wilma 1c 12 N

Wages
0026 Total Qualified 1d 12 N

Wages
0030 40% of Above 2 12 N
0040 Empl Ret Cr from 3 12 N

PRTSHP, S Corp,
Coop, Est & Tr
0045 1041 Portion Amount 4 12 NO ENTRY
0050 Current Year Credit 4 12 N
0100 Value of Qualified 5 12 N

Lodging

SECTION 4 - FORMS
FORM 5884-A Credits for Employers Affected by

Hurricane ...

No. Ref.
----- -------------- ---- ------ -----------------
0110 30% of Above 6 12 N
0120 Housing Cr from 7 12 N

PRTSHP, S Corp,
Coop, Est & Tr

(Add Lines 6 and 7)

SECTION 4 - FORMS
FORM 6198 At-Risk Limitations

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010
0009 Description of 80 AN
Activity
0010 Activity Profit/Loss 1 12 N
0020 Sch D Gain/Loss 2a 12 N
0030 F4797 Gain/Loss 2b 12 N
*0033 Other Gain/Loss Type 2c 20 AN or "STMbnn"
+0037 Other Gain/Loss 2c 12 N

Amount
0040 Total Other Gain/ 2c 12 N

Loss
0050 Sch K-1 Income/Gain/ 3 12 N

Loss
0060 Other Deductions 4 12 N

Overall Profit/Loss
0080 Adjusted Basis 6 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0090 Tax Year Increases 7 12 N
0100 Line 6 Plus Line 7 8 12 N
0110 Tax Year Decreases 9 12 N
0120 Line 8 Minus Line 9 10a 12 N
0130 Amount at Risk 10b 12 N
0140 Investment 11 12 N
0150 Increases at 12 12 N
Effective Date
0160 Line 11 Plus Line 12 13 12 N
0170 Decreases at 14 12 N
Effective Date
0180 At Risk Effective 15a 1 "X" or blank

Date Box
0190 Prior Year F6198, 15b 1 "X" or blank

Line 19b Box
0200 Amount at Risk 15 12 N
0210 Increases Effective 16a 1 "X" or blank

Date Box
0220 Increases End of 16b 1 "X" or blank

Prior Year Box
0230 Amount of Increases 16 12 N
0240 Line 15 Plus Line 16 17 12 N
0250 Decreases Effective 18a 1 "X" or blank

Date Box
0260 Decreases End of 18b 1 "X" or blank

Prior Year Box
0270 Amount of Decreases 18 12 N
0280 Line 17 Minus Line 19a 12 N

18

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0290 Amount at Risk 19b 12 N
0300 Larger of Line 10b 20 12 N

or Line 19b
0310 Deductible Loss 21 12 N

SECTION 4 - FORMS
FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0035 AGI or AGI Less 1 12 N

Deductions
0045 Medical/Dental 2 12 N
Expense
0065 Schedule A Taxes 3 12 N
0085 Certain Mortgage 4 12 N

Int.
0087 Miscellaneous 5 12 N
Itemized Deductions
0089 Worksheet Amount 6 12 N
*0090 Type of Other Tax 7 25 AN or "STMbnn"

Refund
+0091 Amount of Other Tax 7 12 N

Refund
0092 Refund of Taxes 7 12 N
0094 Investment Int. 8 12 N

Expense

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0096 Depletion 9 12 N
0098 Net Operating Loss 10 12 N

From Private
Activity Bonds
0102 Section 1202 12 12 N

Exclusion
0104 Incentive Stock 13 12 N

Options
0106 Beneficiaries of 14 12 N
Estates and Trusts
0110 Large Partnerships 15 12 N
0114 Adjusted Gain or 16 12 N

Loss
0118 Depreciation 17 12 N

Loss
0126 Certain Loss 19 12 N

Limitations
0130 Circulation Expense 20 12 N
0134 Long-term Contracts 21 12 N
0138 Mining Exploration 22 12 N

and Development
Costs
0142 Research 23 12 N
Experimental Expense
0146 Certain Installment 24 12 N

Sales
0150 Intangible Drilling 25 12 N
0154 Other Adjustments 26 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0267 Alternative Tax Net 27 12 N

Operating Loss

Taxable Income
0306 Child Exemption 29 1 "C" or blank

Worksheet Literal
0315 Adjusted AMT Income 30 12 N
0325 Initial Minimum Tax 31 12 N
0330 Foreign Tax Credit 32 12 N

Tax
0337 Applicable Return 34 12 N

Tax

Tax

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0354 Filler 1 blank

Number 0000001
0360 Adjusted AMT Income 36 12 N
0370 Amount from 37 12 N

Appropriate
Worksheet
0380 Unrecaptured 38 12 N
Section 1250 Gain
0390 Amount Per Line 39 12 N

Instructions
0410 Smaller of Lines 36 40 12 N

or 39

from 36

.26 or.28 and
Subtract $3,500
0470 Filing Status Amount 43 12 N
0480 Amount from 44 12 N

Appropriate
Worksheet

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

from 43

or 37
0500 Enter Smaller of 47 12 N

Line 45 or Line 46

.05

from 46

.15

from 40

.25
0615 Add Lines 42, 48, 53 12 N

50, and 52

.26 or .28
0625 Smaller of Line 53 55 12 N

or Line 54

SECTION 4 - FORMS
FORM 6252 Installment Sale Income

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010
0010 Property Description 1 65 AN
0020 Date Acquired 2a 8 DT
0030 Date Sold 2b 8 DT
0040 Related Party Yes 3 1 "X" or blank
0050 Related Party No 3 1 "X" or blank
0060 Marketable Security 4 1 "X" or blank

Yes
0070 Marketable Security 4 1 "X" or blank

No
0080 Selling Price 5 12 N
0090 Mortgage / 6 12 N
Indebtedness
0100 Line 5 Minus Line 6 7 12 N
0110 Cost or Basis 8 12 N
0120 Depreciation 9 12 N
Allowable

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0140 Commission/Other Exp 11 12 N
0150 Income Recapture 12 12 N

F4797
0160 Sum of Lines 10/11/ 13 12 N

12
0185 Excluded Gain Amount 15 12 N
0190 Gross Profit 16 12 N
0210 Contract Price 18 12 N
0220 Gross Profit Ratio 19 6 R (Please see Part I,

Sect 5.01.2.b)
0230 Yr of Sale Line 17 20 12 N

Amt
0240 Payments Received 21 12 N
0250 Sum of Lines 20, 21 22 12 N
0260 Payments Recd Prior 23 12 N

Yr
0270 Installment Sale 24 12 N

Income
0280 Ordinary Income Part 25 12 N
0290 Line 24 Minus Line 26 12 N

25
0300 Related Party 27 40 AN

Identity
0310 Continuation Data 27 80 AN
0320 Property Sold Yes 28 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0330 Property Sold No 28 1 "X" or blank
0335 2nd Disp more than 29a 1 "X" or blank

2 years after 1st
Disp
0337 Date of Disposition 29a 8 DT
0340 1st Disp Sale/ 29b 1 "X" or blank

Exchange
0350 2nd Disp 29c 1 "X" or blank

Involuntary
Conversion
0360 2nd Disp After 29d 1 "X" or blank

Death of Orig.
Seller/Buyer
0370 Disposition Not to 29e 1 "X" or blank

Avoid Tax
@0380 Explanation of Disp 29e 6 "STMbnn" or blank

Not to Avoid Tax
0390 Selling Price 30 12 N
0400 Contract Price 1st 31 12 N

Yr
0410 Smaller Line 30 or 32 12 N

31

Received

33
0440 Line 34 Times 1st 35 12 N

Year Gross Profit
Ratio
0450 Line 35 Ordinary 36 12 N

Income

36

SECTION 4 - FORMS
FORM 6478 Credit for Alcohol Used as Fuel

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified Ethanol 1(a) 12 N

Fuel Production
(Gallons)
0030 Total Qualified 1(c) 12 N

Ethanol Fuel
0040 190 Proof or 2(a) 12 N

Greater (in Gallons)
0050 Total 190 Proof or 2(c) 12 N

Greater
0060 Less than 190 Proof 3(a) 12 N

but at least 150
Proof Gallons
0070 Total less than 190 3(c) 12 N

Proof but at least
150 Proof
0080 Amount to Include 4 12 N

in Income

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0095 Partnerships, etc. 5 12 N

Fuel Credits
0105 Total of Previous 6 12 N

Four Lines
0115 Credit from Passive 7 12 N

Activities
0125 Previous Total 8 12 N

minus Passive
Activities Credit

Credit Allowed
0145 Carry-back/Carry- 10 12 N
forward of Credit
--|
for Alcohol Used as
Fuel
--|
Beneficiaries
0165 Attach 1041 12 6 NO ENTRY

Statement
0170 Estate and Trust 13 12 NO ENTRY

Current Year Credit
0240 Regular Tax before 14 12 N

Credits

Tax
0260 Regular Tax plus 16 12 N

Alternative Minimum
Tax
0285 Credits from Form 17b 12 N

1040

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0350 Qualified Electric 17c 12 N

Vehicle Credit
0360 Alternative Motor 17d 12 N

Vehicle Credit
0370 Alternative Fuel 17e 12 N

Vehicle Refueling
Prop Credit
0425 Net Income minus 21 12 N

Enter 25%

Credit
0440 Adjusted Net Income 23 12 N

Tax minus GBC
0450 Credit for Alcohol 24 12 N

Used as Fuel

SECTION 4 - FORMS
FORM 6765 PAGE 1 Credit for Increasing Research Activities

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0015 Paid or Inc to 1 12 N

Energy Consortia -
Sect. A
0020 Payments Paid or 2 12 N

Incurred - Sect. A
0030 Organization Base 3 12 N

Period Amt. - Sect.
A

from Line 2 - Sect.
A
0050 Wages for Qualified 5 12 N

Services - Sect. A
0060 Cost of Supplies - 6 12 N

Sect. A
0070 Cost of Computers - 7 12 N

Sect. A

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
Contract Research
Expenses - Sect. A

Research Expenses -
Sect. A
0100 Fixed-Base 10 6 R
Percentage
0110 Avg. Annual Gross 11 12 N

Receipts - Sect. A

Percent on Line 10
(Base Amt.)

from Line 9
0140 Multiply line 9 by 14 12 N

50%

or Line 14
0160 Add Lines 1, 4 and 16 12 N

15
0170 Section 280C 17 1 "X" or blank |

Election "Yes" Box -
A

Election "No" Box -
A
0180 Regular Credit 17 12 N |
@0190 Attach Schedule 17 6 "STMbnn" or blank |
--|
0195 Paid or Inc to 18 12 N
Energy Consortia -
Sect. B

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0200 Payments Paid or 19 12 N

Incurred - Sect. B
0210 Organization Base 20 12 N

Period Amt. - Sect.
B

from Line 19
0224 Add Lines 18 and 21 22 12 N

20%
0240 Wages for Qualified 24 12 N

Services - Sect. B
0250 Cost of Supplies - 25 12 N

Sect. B
0260 Costs of Computers - 26 12 N

Sect. B
Contract Research
Expenses - Sect. B

Research Expenses -
Sect. B
0290 Avg. Annual Gross 29 12 N

Receipts - Sect. B

1%

from Line 28

1.5%

from Line 28

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

from Line 31

2%

from Line 28

from Line 33

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0447 Filler 1 Blank

Number 0000001

3%

4%

5%
0480 Add Lines 23, 38, 41 12 N

39, and 40

B

Election "No" Box -
B
0495 Alternative 42 12 N |
Incremental Credit
@0500 Attach Schedule 42 6 "STMbnn" or blank |
--|

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0520 Paid or Incurred to 43 12 NO ENTRY

Energy Consortia
0530 Research Payments 44 12 NO ENTRY

to Qualified Orgs
0540 Qualified Org Base 45 12 NO ENTRY

Period Amount
0550 Subtract Line 45 46 12 NO ENTRY

from Line 44
0560 Add Lines 43 and 46 47 12 NO ENTRY
0570 Multiply Line 47 by 48 12 NO ENTRY

20%
0580 Wages for Qualified 49 12 NO ENTRY

Services
0590 Cost of Supplies 50 12 NO ENTRY
0600 Computer Rental or 51 12 NO ENTRY

Lease Costs
0610 Contract Research 52 12 NO ENTRY

Exp Applicable
Percentage
0620 Total Qualified 53 12 NO ENTRY

Research Expenses
0630 Prior 3 Years Total 54 12 NO ENTRY

Qualified Research
Expenses
0640 Divide Line 54 by 55 12 NO ENTRY

6.0

from Line 53
0660 Multiple Line 56 by 57 12 NO ENTRY

12%
0670 Add Lines 48 and 57 58 12 NO ENTRY

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
--|
--|
0700 Section 280C 59 1 NO ENTRY |
C
0710 Section 280C 59 1 NO ENTRY |

Election "No" Box -
C
0720 Credit Amount 59 12 NO ENTRY |
0725 Reserved 59 6 NO ENTRY |
0730 Research Credit 60 12 N |

from Pass Through
Entities
0740 Add Line 17, 42 or 61 12 N |

59 to Line 60
0750 Allocated to 62 12 NO ENTRY |

Beneficiaries
0760 Estate and Trust 63 12 NO ENTRY |

Current Year Credit

SECTION 4 - FORMS
FORM 6781 Gains and Losses from Section 1256,

Contracts ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
@0010 Attached List of 6 "STMbnn" or blank

Foreign Currency
Contracts
0020 Mixed Straddle A 1 "X" or blank

Election Box
0030 Straddle by B 1 "X" or blank

Straddle
Identification
Election Box
0040 Mixed Straddle C 1 "X" or blank

Account Election Box
@0050 Statement Required C 6 "STMbnn" or blank

by Regulations
0060 Net Section 1256 D 1 "X" or blank

Contracts Loss
Election Box
*0070 Identification of 1(a) 46 AN, "STMbnn" or blank

Account - 1

SECTION 4 - FORMS

Contracts ...

No. Ref.
----- -------------- ---- ------ -----------------
+0080 Loss - 1 1(b) 12 N
+0090 Gain - 1 1(c) 12 N
0100 Identification of 1(a) 46 AN or blank

Account - 2
0110 Loss - 2 1(b) 12 'See 1st Occ.'
0120 Gain - 2 1(c) 12 'See 1st Occ.'
0130 Identification of 1(a) 46 'See 2nd Occ.'

Account - 3
0140 Loss - 3 1(b) 12 'See 1st Occ.'
0150 Gain - 3 1(c) 12 'See 1st Occ.'
@0155 List of Transactions Part I 6 "STMbnn" or blank
0160 Total Loss 2(b) 12 N
0170 Total Gain 2(c) 12 N
0180 Net Gain or Loss 3 12 N
@0190 Form 1099-B 4 6 "STMbnn" or blank

Adjustment Schedule
0200 Form 1099-B 4(c) 12 N

Adjustments
0210 Net Gain/Loss & 5(c) 12 N

Form 1099-B
Adjustments
0220 Net Section 1256 6(c) 12 N

Contracts Loss
0235 Combine Lines 5 and 7(c) 12 N

6
0240 Short-Term Capital 8(c) 12 N

Gain or Loss
0250 Long-Term Capital 9(c) 12 N

Gain or Loss

SECTION 4 - FORMS

Contracts ...

No. Ref.
----- -------------- ---- ------ -----------------
@0260 Attached Schedule Part II 6 "STMbnn" or blank

of Straddles and
Components
*0270 Description of 10(a) 35 AN, "STMbnn" or blank

Property (Losses) -
1
+0280 Delivery Date 10(b) 8 YYYYMMDD or blank

(Losses) - 1
+0290 Date Close Out or 10(c) 8 YYYYMMDD or blank

Sold (Losses) - 1
+0300 Gross Sales Price 10(d) 12 N

(Losses) - 1
+0310 Cost or Other Basis 10(e) 12 N

(Losses) - 1
*+0320 Losses from 10(f) 12 N or "STMbnn"

Straddles - 1
+0330 Unrecognized Gain 10(g) 12 N

On Offsetting
Positions - 1
+0340 Recognized Losses - 10(h) 12 N

1
0360 Description of 10(a) 35 AN or blank

Property (Losses) -
2
0370 Delivery Date 10(b) 8 'See 1st Occ.'

(Losses) - 2
0380 Date Close Out or 10(c) 8 'See 1st Occ.'

Sold (Losses) - 2
0390 Gross Sales Price 10(d) 12 'See 1st Occ.'

(Losses) - 2
0400 Cost or Other Basis 10(e) 12 'See 1st Occ.'

(Losses) - 2

SECTION 4 - FORMS

Contracts ...

No. Ref.
----- -------------- ---- ------ -----------------
0410 Losses from 10(f) 12 'See 1st Occ.'

Straddles - 2
0420 Unrecognized Gain 10(g) 12 'See 1st Occ.'

On Offsetting
Positions - 2
0430 Recognized Losses - 10(h) 12 'See 1st Occ.'

2
@0450 Separate Schedule 11 6 "STMbnn" or blank

of Short-Term Losses
0460 Short-Term Portion 11a(h) 12 N

of Recognized Loss
0470 Long-Term Portion 11b(h) 12 N

of Recognized Loss

Property (Gains) - 1
+0500 Entered into Date 12(b) 8 YYYYMMDD or blank

(Gains) - 1
+0510 Date Close Out or 12(c) 8 YYYYMMDD or blank

Sold (Gains) - 1
+0520 Gross Sales Price 12(d) 12 N

(Gains) - 1
+0530 Cost or Other Basis 12(e) 12 N

(Gains) - 1
*+0540 Gains - 1 12(f) 12 N or "STMbnn"

Property (Gains) - 2
0570 Enter into Date 12(b) 8 'See 1st Occ.'

(Gains) - 2
0580 Date Close Out or 12(c) 8 'See 1st Occ.'

Sold (Gains) - 2
0590 Gross Sales Price 12(d) 12 'See 1st Occ.'

(Gains) - 2

SECTION 4 - FORMS

Contracts ...

No. Ref.
----- -------------- ---- ------ -----------------
0600 Cost or Other Basis 12(e) 12 'See 1st Occ.'

(Gains) - 2
0610 Gains for Entire 12(f) 12 'See 1st Occ.'

Year - 2
@0630 Separate Schedule 13 6 "STMbnn" or blank

of Short-Term Gains
0640 Short-Term Portion 13a(f) 12 N

of Gains - 1
0650 Long-Term Portion 13b(f) 12 N

of Gains - 2

Property
(Unrecognized
Gains) - 1
+0680 Date Acquired 14(b) 8 YYYYMMDD or blank

(Unrecognized
Gains) - 1
+0690 Fair Market Value 14(c) 12 N

on Last Business
Day of TY - 1
+0700 Cost or Other Basis 14(d) 12 N

As Adjusted - 1
+0710 Unrecognized Gain - 14(e) 12 N

1

Property
(Unrecognized
Gains) - 2
0730 Date Acquired 14(b) 8 'See 1st Occ.'

(Unrecognized
Gains) - 2
0740 Fair Market Value 14(c) 12 'See 1st Occ.'

on Last Business
Day of TY - 2

SECTION 4 - FORMS

Contracts ...

No. Ref.
----- -------------- ---- ------ -----------------
0750 Cost or Other Basis 14(d) 12 'See 1st Occ.'

As Adjusted - 2
0760 Unrecognized Gain - 14(e) 12 'See 1st Occ.'

2
0770 Description of 14(a) 35 'See 2nd Occ.'

Property
(Unrecognized
Gains) - 3
0780 Date Acquired 14(b) 8 'See 1st Occ.'

(Unrecognized
Gains) - 3
0790 Fair Market Value 14(c) 12 'See 1st Occ.'

on Last Business
Day of TY - 3
0800 Cost or Other Basis 14(d) 12 'See 1st Occ.'

As Adjusted - 3
0810 Unrecognized Gain - 14(e) 12 'See 1st Occ.'

3
@0815 Attach Statement Part III 6 "STMbnn" or blank

for Additional
Information

SECTION 4 - FORMS
FORM 8082 PAGE 1 Notice of Inconsistent Treatment or

(AAR)

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Indentification
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0020 Notice of 1a 1 "X" or blank

Inconsistent
Treatment
0030 Administrative 1b 1 NO ENTRY

Adjustment Request
(AAR)
0035 Substituted Return 2 1 "X" or blank

Treatment Yes Box
0040 Substituted Return 2 1 "X" or blank

Treatment No Box
0050 Pass-Through Entity 3a 1 "X" or blank

(Partnership)
0055 Pass-Through Entity 3b 1 "X" or blank

(Electing Large
Partnership)
0060 Pass-Through Entity 3c 1 "X" or blank

(S Corporation)

SECTION 4 - FORMS

(AAR)

No. Ref.
----- -------------- ---- ------ -----------------
0065 Pass-Through Entity 3d 1 "X" or blank

(Estate)
0070 Pass-Through Entity 3e 1 "X" or blank

(Trust)
0075 Pass-Through Entity 3f 1 "X" or blank

(REMIC)
0080 Identifying Number 4 9 N

of Pass-Through
Entity
0090 Name of Pass- 5 35 AN Allowable special

Through Entity characters are: space,
0100 Address of Pass- 5 35 AN, Allowable special

Through Entity characters are space,
slash, hyphen and
Literal "NONE"
0110 City of Pass- 5 22 A, Allowable special

Through Entity character is space
0120 State of Pass- 5 2 A (Standard Postal State

Through Entity Abbreviations)
0130 Zip Code of Pass- 5 12 N (left-justified)

Through Entity
0140 Tax Shelter 6 12 AN or blank

Registration Number
0150 IRS Center Where 7 5 "MSPC "

Return is Filed
0160 Tax Year of Pass- 8 8 DT

Through Entity
(from)
0165 Tax Year of Pass- 8 8 DT

Through Entity (to)
0170 Your Tax Year (from) 8 8 DT

SECTION 4 - FORMS

(AAR)

No. Ref.
----- -------------- ---- ------ -----------------
0175 Your Tax Year (to) 8 8 DT
0180 Description of 10a 60 AN

Inconsistent or AAR
Items-1
0190 Amount of Item Box-1 10b 1 "X" or blank
0200 Treatment of Item 10b 1 "X" or blank

Box-1
0210 Amount on Sch K-1, 10c 12 N

Sch Q, Stmt or
Return-1
0220 Amount you are 10d 12 N

Reporting-1
0230 Difference between 10e 12 N

C & D-1
0240 Description of 11a 60 AN or blank

Inconsistent or AAR
Items-2

Box-2
0270 Amount on Sch K-1, 11c 12 N or blank

Sch Q, Stmt or
Return-2
0280 Amount you are 11d 12 N or blank

Reporting-2
0290 Difference between 11e 12 N or blank

C & D-2

Inconsistent or AAR
Items-3

SECTION 4 - FORMS

(AAR)

No. Ref.
----- -------------- ---- ------ -----------------

Box-3

Sch Q, Stmt or
Return-3

Reporting-3

C & D-3

Inconsistent or AAR
Items-4

Box-4

Sch Q, Stmt, or
Return-4

Reporting-4

C & D-4
0420 Explanations-1 Part III 70 AN

SECTION 4 - FORMS

(AAR)

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Indentification
Number
0524 Filler 1 blank

Number 0000001 - 0000004

SECTION 4 - FORMS

(AAR)

No. Ref.
----- -------------- ---- ------ -----------------

SECTION 4 - FORMS
FORM 8271 Investor Reporting of Tax Shelter ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Identifying Number 9 N or blank
0020 Investor's Tax Year 8 YYYYMMDD

Ended
0030 Tax Shelter Name - 1 1a 35 AN
0040 Tax Shelter 1b 11 N

Registration Number
- 1
0050 Name of Person Who 1b 35 NO ENTRY

Applied for
Registration - 1
0060 Tax Shelter 1c 9 N or blank

1
0070 Tax Shelter Name - 2 2a 35 'See 1st Occ.'
0080 Tax Shelter 2b 11 'See 1st Occ.'

Registration Number
- 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0090 Name of Person Who 2b 35 'See 1st Occ.'

Applied for
Registration - 2
0100 Tax Shelter 2c 9 'See 1st Occ.'

2

Registration - 3

Applied for
Registration - 3

3

Registration Number
- 4

Applied for
Registration - 4

4

Registration Number
- 5

Applied for
Registration - 5

5

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Registration Number
- 6

Applied for
Registration - 6

6

Registration Number
- 7

Applied for
Registration - 7

7

Registration Number
- 8

Applied for
Registration - 8

8

Registration Number
- 9

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Applied for
Registration - 9

9
0390 Tax Shelter Name - 10a 35 'See 1st Occ.'

10

Registration Number
- 10

Applied for
Registration - 10

10

SECTION 4 - FORMS
FORM 8275 PAGE 1 Disclosure Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Indentification
Number
0004 Filler 1 blank

Number 0000001
0020 Rev Rul, Rev Proc, I 1(a) 35 AN

etc-1
0030 Item or Group of I 1(b) 50 AN

Items-1
0040 Detailed I 1(c) 50 AN

Description of
Items 1-1

Description of
Items 2-1
0060 Form or Schedule-1 I 1(d) 21 AN
0070 Line Number-1 I 1(e) 5 AN
0080 Amount-1 I 1(f) 12 N
0090 Rev Rul, Rev Proc, I 2(a) 35 AN or blank

etc-2
0100 Item or Group of I 2(b) 50 AN or blank

Items-2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Detailed I 2(c) 50 AN or blank

Description of
Items 1-2

Description of
Items 2-2
0130 Form or Schedule-2 I 2(d) 21 AN or blank
0140 Line Number-2 I 2(e) 5 AN or blank
0150 Amount-2 I 2(f) 12 N or blank
0160 Rev Rul, Rev Proc, I 3(a) 35 AN or blank

etc-3

Items-3

Description of
Items 1-3

Description of
Items 2-3
0230 Detailed II 1 70 AN
Explanation 1-1
Explanation 1-2
Explanation 1-3
0260 Detailed II 2 70 AN or blank

Explanation 2-1

Explanation 2-2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Explanation 2-3

Explanation 3-1

Explanation 3-2

Explanation 3-3
0320 Name of Pass- III 1 35 AN Allowable special

(-), and ampersand (&)
0330 Address of Pass- III 1 35 AN, Allowable special

slash, hyphen and
Literal "NONE"
0340 City of Pass- III 1 22 A, Allowable special

0350 State of Pass- III 1 2 A (Standard Postal State

0360 Zip Code of Pass- III 1 12 N (left-justified)

Through Entity
0370 Identifying Number III 2 9 N

of Pass-Through
Entity
0380 Tax Year of Pass- III 3 8 YYYYMMDD

Through Entity
(from)

Through Entity (to)
0400 IRS Center where III 4 5 AN

Pass-through Entity
Return Filed

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0424 Filler 1 blank

Number 0000001
0430 Explanations-1 IV 70 AN

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

SECTION 4 - FORMS
FORM 8275-R PAGE 1 Regulation Disclosure Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Regulation Section-1 I 1(a) 35 AN
0030 Item or Group of I 1(b) 50 AN

Items-1

Description of
Items 1-1

Description of
Items 2-1
0060 Form or Schedule-1 I 1(d) 21 AN
0070 Line Number-1 I 1(e) 5 AN
0080 Amount-1 I 1(f) 12 N
0090 Regulation Section-2 I 2(a) 35 AN or blank

Items-2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Description of
Items 1-2
0120 Detailed I 2 (c) 50 AN or blank

Description of
Items 2-2
0160 Regulation Section-3 I 3(a) 35 AN or blank

Items-2

Description of
Items 1-3

Description of
Items 2-3
Explanation 1-1
Explanation 2-1
Explanation 3-1

Explanation 1-2

Explanation 2-2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Explanation 3-2

Explanation 1-3

Explanation 2-3

Explanation 3-3
0320 Name of Pass- III 1 35 AN Allowable special

0330 Address of Pass- III 1 35 AN, Allowable special

slash, hyphen and
Literal "NONE"
0340 City of Pass- III 1 22 A, Allowable special

0350 State of Pass- III 1 2 A (Standard Postal State

0360 Zip Code of Pass- III 1 12 N (left Justified)

Through Entity
0370 Identifying Number III 2 9 N

of Pass-Through
Entity

Through Entity
(from)

Through Entity (to)
0400 IRS Center where III 4 5 AN

Pass-through Entity
Return Filed

SECTION 4 - FORMS
FORM 8275-R PAGE 2 Disclosure Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0424 Filler 1 Blank

Number 0000001

SECTION 4 - FORMS
FORM 8275-R PAGE 2 Disclosure Statement

No. Ref.
----- -------------- ---- ------ -----------------

SECTION 4 - FORMS
FORM 8283 PAGE 1 Noncash Charitable Contributions

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0007 Reserved BMF Use 9 NO ENTRY
*0010 Donee Organization A 1A(a) 35 AN or "STMbnn"
+0015 Street Address A 1A(a) 35 AN
*+0019 City A 1A(a) 22 AN or "STMbnn"
+0023 State A 1A(a) 2 A
+0027 Zip Code A 1A(a) 12 N (left-justified)
*+0030 Descrip of Prop A 1A(b) 80 AN or "STMbnn" |
*+0035 Contribution Date A 1A(c) 8 DT or "STMbnn" |
+0040 Date Acquired A 1A(d) 6 DT or VAROUS |
+0045 How Acquired A 1A(e) 9 AN
+0050 Cost or Basis A 1A(f) 12 N
+0055 Fair Market Value A 1A(g) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0060 Qualified 1A(g) 1 "X" or blank

Conservation or
Reduced FMV
Contribution
+0065 Method Used A 1A(h) 20 AN
0075 Donee Organization B 1B(a) 35 AN
0077 Street Address B 1B(a) 35 AN
0079 City B 1B(a) 22 AN
0081 State B 1B(a) 2 A
0083 Zip Code B 1B(a) 12 N (left-justified)
0085 Descrip of Prop B 1B(b) 80 AN |
0090 Contribution Date B 1B(c) 8 DT
0095 Date Acquired B 1B(d) 6 DT (YYYYMM) |

or VAROUS
0100 How Acquired B 1B(e) 9 AN
0105 Cost or Basis B 1B(f) 12 N
0110 Fair Market Value B 1B(g) 12 N
0115 Qualified 1B(g) 1 "X" or blank

Conservation or
Reduced FMV
Contribution
0120 Method used B 1B(h) 20 AN
0130 Donee Organization C 1C(a) 35 AN
0132 Street Address C 1C(a) 35 AN
0134 City C 1C(a) 22 AN
0136 State C 1C(a) 2 A
0138 Zip Code C 1C(a) 12 N (left-justified)
0140 Descrip of Prop C 1C(b) 80 AN |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0145 Contribution Date C 1C(c) 8 DT
0150 Date Acquired C 1C(d) 6 DT (YYYYMM) |

or VAROUS
0155 How Acquired C 1C(e) 9 AN
0160 Cost or Basis C 1C(f) 12 N
0165 Fair Market Value C 1C(g) 12 N
0170 Qualified 1C(g) 1 "X" or blank

Conservation or
Reduced FMV
Contribution
0180 Method Used C 1C(h) 20 AN
0200 Donee Organization D 1D(a) 35 AN
0205 Street Address D 1D(a) 35 AN
0209 City D 1D(a) 22 AN
0213 State D 1D(a) 2 A
0217 Zip Code D 1D(a) 12 N (left-justified)
0220 Descrip of Prop D 1D(b) 80 AN |
0230 Contribution Date D 1D(c) 8 DT
0240 Date Acquired D 1D(d) 6 DT (YYYYMM) |

or VAROUS
0250 How Acquired D 1D(e) 9 AN
0260 Cost or Basis D 1D(f) 12 N
0270 Fair Market Value D 1D(g) 12 N
0280 Qualified 1D(g) 1 "X" or blank

Conservation or
Reduced FMV
Contribution
0290 Method Used D 1D(h) 20 AN

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0310 Donee Organization E 1E(a) 35 AN
0315 Street Address E 1E(a) 35 AN
0319 City E 1E(a) 22 AN
0323 State E 1E(a) 2 A
0327 Zip Code E 1E(a) 12 N (left-justified)
0330 Descrip of Prop E 1E(b) 80 AN |
0340 Contribution Date E 1E(c) 8 DT
0350 Date Acquired E 1E(d) 6 DT (YYYYMM) |

or VAROUS
0360 How Acquired E 1E(e) 9 AN
0370 Cost or Basis E 1E(f) 12 N
0380 Fair Market Value E 1E(g) 12 N
0390 Qualified 1E(g) 1 "X" or blank

Conservation or
Reduced FMV
Contribution
0400 Method Used E 1E(h) 20 AN
@0410 Qualified 6 "STMbnn" or blank

Conservation or FMV
Statement
0415 Reserved BMF Use 1 6 NO ENTRY
0418 Reserved BMF Use 2a 1 NO ENTRY
*0420 Property ID Letter 2a 6 AN (Values "A, B, C, D,

E" or "STMbnn")
+0430 Amount This Year 2b(1) 12 N
+0440 Amount Prior Year 2b(2) 12 N
+0450 Name Donee 2c 35 AN
*+0460 Number & Street 2c 35 AN or "STMbnn"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0470 City 2c 22 AN
+0473 State 2c 2 A
+0476 Zip Code 2c 12 N
*+0480 Place Kept 2d 25 AN or "STMbnn"
+0490 Name of Person 2e 35 AN
0500 Restriction Yes 3a 1 "X" or blank
@0510 Restriction 3a 6 "STMbnn" or blank

Statement
0520 Restriction No 3a 1 "X" or blank
0530 Give Rights Yes 3b 1 "X" or blank
@0540 Give Rights Yes 3b 6 "STMbnn" or blank

Statement
0550 Give Rights No 3b 1 "X" or blank
0560 Restriction on Use 3c 1 "X" or blank

Yes
@0570 Restriction on Use 3c 6 "STMbnn" or blank

Statement
0580 Restriction on Use 3c 1 "X" or blank

No

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0594 Filler 1 blank

Number 0000001 - 0000004
0610 BMF Use Only 9 NO ENTRY
0641 Property Type-Art 4 1 "X" or blank

$20,000 or More
0642 Other Real Estate 4 1 "X" or blank
0643 Securities 4 1 "X" or blank
0644 Computer Equipment 4 1 "X" or blank
0645 Property Type-Art 4 1 "X" or blank

Less Than $20,000
0646 Collectibles 4 1 "X" or blank
0647 Qualified 4 1 "X" or blank

Conservation
Contribution
0648 Property Type-Other 4 1 "X" or blank
0649 Intellectual 4 1 "X" or blank

Property
*0650 Descrip of Prop (A) 5A(a) 40 AN or "STMbnn" |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0652 Summary Condition 5A(b) 30 AN

(A)
*+0654 Fair Market value 5A(c) 12 N or "STMbnn" |

(A)
+0660 Date Acquired (A) 5A(d) 6 DT (YYYYMM) |
0670 Reserved BMF Use 5A(d,e,f) 6 NO ENTRY
+0675 How Acquired (A) 5A(d,e,f) 11 AN |
+0680 Cost or Basis (A) 5A(f) 12 N
+0690 Bargain Sale (A) 5A(g) 12 N
+0700 Amt of Deductions 5A(h) 12 N

(A)
+0710 Ave. Trdg. Price(A) 5A(i) 12 N
0720 Descrip of Prop (B) 5B(a) 40 AN |
0722 Summary Condition 5B(b) 30 AN or "CONTINUED" |

(B)
0724 Fair Market value(B) 5B(c) 12 N
0730 Date Acquired (B) 5B(d) 6 DT (YYYYMM) |
0740 How Acquired (B) 5B(e) 11 AN
0750 Cost or Basis (B) 5B(f) 12 N
0760 Bargain Sale (B) 5B(g) 12 N
0770 Amt of Deductions 5B(h) 12 N

(B)
0780 Ave. Trdg. Price(B) 5B(i) 12 N
0790 Descrip of Prop (C) 5C(a) 40 AN |
0792 Summary Condition 5C(b) 30 AN or "CONTINUED" |

(C)
0794 Fair Market value(C) 5C(c) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0800 Date Acquired (C) 5C(d) 6 DT (YYYYMM) |
0810 How Acquired (C) 5C(e) 11 AN
0820 Cost or Basis (C) 5C(f) 12 N
0830 Bargain Sale (C) 5C(g) 12 N
0840 Amt of Deductions 5C(h) 12 N

(C)
0850 Ave. Trdg. Price (C) 5C(i) 12 N
0860 Descrip of Prop (D) 5D(a) 40 AN |
0870 Summary Condition 5D(b) 30 AN or "CONTINUED" |

(D)
0880 Fair Market value 5D(c) 12 N

(D)
0890 Date Acquired (D) 5D(d) 6 DT (YYYYMM) |
0900 How Acquired (D) 5D(e) 11 AN
0910 Cost or Basis (D) 5D(f) 12 N
0920 Bargain Sale (D) 5D(g) 12 N
0930 Amt of Deductions 5D(h) 12 N

(D)
0940 Ave. Trdg. Price(D) 5D(i) 12 N
0945 Reserved BMF Use 5 6 NO ENTRY
0950 Identifying Letters II 4 A - Value: A, B, C

of Items $500 or and/or D
Less
0960 Description of Items II 80 AN |
0970 Date Received IV 8 DT
0973 Use of The Property IV 1 "X" or blank

for An Unrelated
Use Box - Yes

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0976 Use of The Property IV 1 "X" or blank

for An Unrelated
Use Box - No
0980 Donee Name IV 35 AN
0990 Employer ID IV 9 N
1000 Number & Street IV 35 AN
1010 City IV 22 AN
1020 State IV 2 A
1030 Zip Code IV 12 N

SECTION 4 - FORMS
FORM 8379 Injured Spouse Allocation

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Name Shown First on 1 35 AN, Allowable special

Return characters are: space,
and hyphen (-)
0020 First Social 1 9 N

Security Number
0030 First Injured 1 1 "X" or blank

Spouse Box
0040 Name Shown Second 1 35 AN, Allowable special

on Return characters are: space,
and hyphen (-)
0050 Second Social 1 9 N

Security Number
0060 Second Injured 1 1 "X" or blank

Spouse Box
0070 Tax Year for Claim 2 4 NO ENTRY
0080 Street Address 3 35 NO ENTRY
0090 City 3 22 NO ENTRY
0100 State Abbreviation 3 2 NO ENTRY

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Zip Code 3 12 NO ENTRY
0120 Address - Yes Box 4 1 NO ENTRY
0130 Address - No Box 4 1 NO ENTRY
0140 Divorced/Separated 5 1 "X" or blank

Box
0150 Community Property 6 1 "X" or blank

State - Yes Box
0160 Community Property 6 1 "X" or blank

State - No Box
0161 Community Property 6 2 "AZ" or blank (More than

State Abbreviation one state may apply on
for Arizona Line 6)
0162 Community Prop. 6 2 "CA" or blank (More than

for California Line 6)
0163 Community Property 6 2 "ID" or blank (More than

for Idaho Line 6)
0164 Community Prop. 6 2 "LA" or blank (More than

for Louisiana Line 6)
0165 Community Property 6 2 "NV" or blank (More than

for Nevada Line 6)
0166 Community Prop. 6 2 "NM" or blank (More than

for New Mexico Line 6)
0167 Community Property 6 2 "TX" or blank (More than

for Texas Line 6)
0168 Community Prop. 6 2 "WA" or blank (More than

for Washington Line 6)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0169 Community Prop. 6 2 "WI"or blank (More than

for Wisconsin Line 6)
0180 Wages - Joint Return 7aa 12 N
0190 Wages - Injured 7ab 12 N

Spouse
0200 Wages - Other Spouse 7ac 12 N
0210 Total Other Income - 7ba 12 N

Joint Return
0220 Total Other Income - 7bb 12 N

Injured Spouse
0230 Total Other Income - 7bc 12 N

Other Spouse
*0240 Other Income Type 1 7b 30 AN, "STMbnn" or blank
+0250 Other Income Type 1 7ba 12 N

Amount - Joint
Return
+0260 Other Income Type 1 7bb 12 N

Amount - Injured
Spouse
+0270 Other Income Type 1 7bc 12 N

Amount - Other
Spouse
0280 Other Income Type 2 7b 30 AN or blank
0290 Other Income Type 2 7ba 12 N

Amount - Joint
Return
0300 Other Income Type 2 7bb 12 N

Amount - Injured
Spouse
0310 Other Income Type 2 7bc 12 N

Amount - Other
Spouse

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Amount - Joint
Return

Amount - Injured
Spouse

Amount - Other
Spouse

Amount - Joint
Return

Amount - Injured
Spouse

Amount - Other
Spouse

Amount - Joint
Return

Amount - Injured
Spouse

Amount - Other
Spouse

Amount - Joint
Return

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Amount - Injured
Spouse

Amount - Other
Spouse
0480 Adjustments to 8a 12 N
Income - Joint
Return
0490 Adjustments to 8b 12 N
Income - Injured
Spouse
0500 Adjustments to 8c 12 N
Income - Other
Spouse
0540 Standard or 9a 12 N
Itemized Deduction -
Joint Return
0550 Standard or 9b 12 N
Injured Spouse
0560 Standard or 9c 12 N
Other Spouse
0570 Exemptions - Joint 10a 2 N

Return
0580 Exemptions - 10b 2 N

Injured Spouse
0590 Exemptions - Other 10c 2 N

Spouse
0600 Credits - Joint 11a 12 N

Return
0610 Credits - Injured 11b 12 N

Spouse

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0620 Credits - Other 11c 12 N

Spouse
0630 Other Taxes - Joint 12a 12 N

Return
0640 Other Taxes - 12b 12 N

Injured Spouse
0650 Other Taxes - Other 12c 12 N

Spouse
0660 Federal Income Tax 13a 12 N

Withheld - Joint
Return
0670 Federal Income Tax 13b 12 N

Withheld - Injured
Spouse
0680 Federal Income Tax 13c 12 N

Withheld - Other
Spouse
0690 Estimated Tax 14a 12 N

Payments - Joint
Return
0700 Estimated Tax 14b 12 N

Payments - Injured
Spouse
0710 Estimated Tax 14c 12 N

Payments - Other
Spouse

SECTION 4 - FORMS
FORM 8396 Mortgage Interest Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Name Line 35 AN Taxpayer's name

allowable special
and ampersand (&).
0020 SSN 9 N
0030 Street Address 35 AN Allowable special

"NONE"
0040 City 22 A Allowable special

character is space.

Abbreviations)
0060 Zip Code 12 N (Left-justified)
0062 Name of Issuer of 35 AN

Mortgage Credit
Certificate
0064 Mortgage Credit 22 AN

Certificate Number

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0066 Issue Date 8 DT
0070 Certified Mortgage 1 12 N

Interest Paid
0080 Certificate Credit 2 6 R

Rate
0090 Mortgage Interest 3 12 N

Offset
0100 Three-Year Previous 4 12 N

Carryforward Credit
0110 Two-Year Previous 5 12 N

Carryforward Credit

Carryforward Credit
0130 Total Previous 7 12 N

Carryforward Credit
I
0140 Total Taxes Before 8 12 N

Credit
0151 Total Credits from 9 12 N

F1040 & F5695
0162 Initial Minimum Tax 11 12 N |

from F6251

from Line 10
0170 Current Year 13 12 N |

Mortgage Interest
Credit
0180 Interest Offset/ 14 12 N |

Oldest Carryforward
Credit Combine

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0190 Total Previous 15 12 N |

Carryforward Credit
II
0200 Previous 16 12 N |
Carryforward Credit
Offset
0210 Tentative Two-Year 17 12 N |

Carryforward Credit
0220 Next Year's Two- 18 12 N |

Year Carryforward
Credit
0230 Tentative Three- 19 12 N |

Year Carryforward
Credit
0240 Next Year's Three- 20 12 N |

Year Carryforward
Credit
0250 Next Year's Prior 21 12 N |

Year Carryforward
Credit

SECTION 4 - FORMS
FORM 8582 PAGE 1 Passive Activity Loss Limitations

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Rental Real Estate 1a 12 N

Net Income
0020 Rental Real Estate 1b 12 N

Net Loss
0030 Unallowed Prior 1c 12 N

Year Rental Losses
0035 Net Rental Activity 1d 12 N

Loss
0040 Commercial 2a 12 N
Revitalization
Deductions
0045 Unallowed Prior 2b 12 N

Year Revitilization
Deductions
0050 Net Revitilization 2c 12 N

Deductions
0055 Other Net Income 3a 12 N
0060 Other Net Loss 3b 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0065 Unallowed Prior 3c 12 N

Year Other Losses
0070 Net Other Activity 3d 12 N

Loss

Income/Loss
0090 Loss Limit 5 12 N

Exclusion
0105 Modified Adjusted 7 12 N

Gross Income

Base

Limit

for Rental Activity
0140 Standard Allowance 11 12 N
0150 Amount of Rental 12 12 N

Activity Allowance
0160 Net Allowance 13 12 N
0170 Final Commercial 14 12 N

Revitilization
Deduction
0230 Total Net Income 15 12 N
0235 Total Losses Allowed 16 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0244 Filler 1 blank

Number 0000001
0247 Reserved for Form W1 6 Blank

1041 Use
*0250 Name of Activity 1 W1 20 AN or "STMbnn"
+0260 Net Income 1 W1-(a) 12 N
+0270 Net Loss 1 W1-(b) 12 N
+0280 Unallowed Loss 1 W1-(c) 12 N
+0290 Overall Gain 1 W1-(d) 12 N
+0300 Overall Loss 1 W1-(e) 12 N
0310 Name of Activity 2 W1 20 AN
0320 Net Income 2 W1-(a) 12 N
0330 Net Loss 2 W1-(b) 12 N
0340 Unallowed Loss 2 W1-(c) 12 N
0350 Overall Gain 2 W1-(d) 12 N
0360 Overall Loss 2 W1-(e) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0390 Net Loss 3 W1-(b) 12 N
0450 Net Loss 4 W1-(b) 12 N
0510 Net Loss 5 W1-(b) 12 N
0550 Total Net Income W1-(a) 12 N
0560 Total Net Loss W1-(b) 12 N
0570 Total Unallowed W1-(c) 12 N

1041 Use
*0600 Name of Activity 1 W2 20 AN or"STMbnn"

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0610 Current Year W2-(a) 12 N

Deductions 1
+0620 Prior Year W2-(b) 12 N

Unallowed
Deductions 1
+0630 Overall Loss 1 W2-(c) 12 N
0650 Current Year W2-(a) 12 N

Deductions 2
0660 Prior Year W2-(b) 12 N

Unallowed
Deductions 2
0670 Overall Loss 2 W2-(c) 12 N

Deductions 3

Unallowed
Deductions 3

Deductions 4

Unallowed
Deductions 4
0760 Total Current Year W2-(a) 12 N

Deductions
0770 Total Prior Year W2-(b) 12 N

Unallowed Deductions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

1041 Use
+0910 Net Income 1 W3-(a) 12 N
+0920 Net Loss 1 W3-(b) 12 N
+0930 Unallowed Loss 1 W3-(c) 12 N
+0940 Overall Gain 1 W3-(d) 12 N
+0950 Overall Loss 1 W3-(e) 12 N
0980 Net Loss 2 W3-(b) 12 N
1050 Net Loss 3 W3-(b) 12 N
1110 Net Loss 4 W3-(b) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
NOTE: If you are required to file two copies of Worksheet 4, enter “STMbnn”
in SEQ. 1560 and enter all information in the Statement Records. Identify
the appropriate work sheet/line reference (the Name of Activity field can be
used for this purpose) when beginning the second worksheet.
1170 Net Loss 5 W3-(b) 12 N
1210 Total Net Income W3-(a) 12 N
1220 Total Net Loss W3-(b) 12 N
1550 Total Unallowed Loss W3-(c) 12 N

1041 Use
+1570 Form or Schedule W4 20 AN

Reported on 1
+1580 Loss 1 W4(a) 12 N
+1590 Ratio 1 W4(b) 6 R
+1600 Income and Special W4(c) 12 N

Allowance 1
*+1610 Loss Minus Income 1 W4(d) 12 N or "STMbnn" or blank
1630 Form or Schedule W4 20 AN

Reported on 2
1640 Loss 2 W4(a) 12 N
1650 Ratio 2 W4(b) 6 R
1660 Income and Special W4(c) 12 N

Allowance 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1670 Loss Minus Income 2 W4(d) 12 N

Reported on 3
1700 Loss 3 W4(a) 12 N
1710 Ratio 3 W4(b) 6 R

Allowance 3

Reported on 4
1760 Loss 4 W4(a) 12 N
1770 Ratio 4 W4(b) 6 R

Allowance 4

Reported on 5
1820 Loss 5 W4(a) 12 N
1830 Ratio 5 W4(b) 6 R

Allowance 5
1860 Total Loss W4(a) 12 N
1870 Total Income and W4(c) 12 N

Special Allowance

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
1880 Total Loss Minus W4(d) 12 N

Income

1041 use

1041 Use

Reported on 1
+1920 Loss 1 W5(a) 12 N
+1930 Ratio 1 W5(b) 6 R
+1940 Unallowed Loss 1 W5(c) 12 N

Reported on 2
1970 Loss 2 W5(a) 12 N
1980 Ratio 2 W5(b) 6 R
1990 Unallowed Loss 2 W5(c) 12 N

Reported on 3
2020 Loss 3 W5(a) 12 N
2030 Ratio 3 W5(b) 6 R

Reported on 4
2070 Loss 4 W5(a) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2080 Ratio 4 W5(b) 6 R

Reported on 5
2120 Loss 5 W5(a) 12 N
2130 Ratio 5 W5(b) 6 R
2155 Total Unallowed Loss W5(c) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
2164 Filler 1 blank

Number 0000001

1041 Use

Reported on 1
+2190 Loss 1 W6(a) 12 N
+2200 Unallowed Loss 1 W6(b) 12 N
+2210 Allowed Loss 1 W6(c) 12 N

Reported on 2
2240 Loss 2 W6(a) 12 N
2250 Unallowed Loss 2 W6(b) 12 N
2260 Allowed Loss 2 W6(c) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Reported on 3
2290 Loss 3 W6(a) 12 N

Reported on 4
2340 Loss 4 W6(a) 12 N

Reported on 5
2390 Loss 5 W6(a) 12 N
2430 Total Unallowed Loss W6(b) 12 N
2440 Total Allowed Loss W6(c) 12 N

1041 Use
*2458 Name of Activity W7 25 AN or "STMbnn"
*2461 Form or Schedule W7-1 20 AN or "STMbnn"

Name 1
+2470 Net Loss from Form W7-1a(a) 12 N

or Schedule 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+2490 Net Income from W7-1b(a) 12 N

Form or Schedule 1
+2500 Net Loss minus Net W7-1c(b) 12 N

Income 1
+2510 Ratio 1 W7-1c(c) 6 R
+2520 Unallowed Loss 1 W7-1c(d) 12 N
*+2530 Allowed Loss Net W7-1c(e) 12 N or "STMbnn"

Loss/Allowed Loss 1
2541 Form or Schedule W7-2 20 AN

Name 2
2550 Net Loss from Form W7-1a(a) 12 N

or Schedule 2
2570 Net Income from W7-1b(a) 12 N

Form or Schedule 2
2580 Net Loss minus Net W7-1c(b) 12 N

Income 2
2590 Ratio 2 W7-1c(c) 6 R
2600 Unallowed Loss 2 W7-1c(d) 12 N
2610 Allowed Loss Net W7-1c(e) 12 N

Loss/Allowed Loss 2
2620 Form or Schedule W7-3 20 AN

Name 3
2630 Net Loss from Form W7-1a(a) 12 N

or Schedule 3
2650 Net Income from W7-1b(a) 12 N

Form or Schedule 3
2660 Net Loss minus Net W7-1c(b) 12 N

Income 3
2670 Ratio 3 W7-1c(c) 6 R
2680 Unallowed Loss 3 W7-1c(d) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
2690 Allowed Loss 3 W7-1c(e) 12 N
2700 Total Net Loss W7(b) 12 N

Minus Net Income
2710 Total Unallowed Loss W7(d) 12 N
2720 Total Allowed Loss W7(e) 12 N

1041 use

SECTION 4 - FORMS
FORM 8582-CR PAGE 1 Passive Activity Credit Limitations

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "8582CR"

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Rental Real Estate 1a 12 N

Credits from
Worksheet 1, Col a
0020 PY Unallowed 1b 12 N
Credits from
Worksheet 1, Col b
0030 Total Rental Real 1c 12 N

Estate Credits
0040 Rehabilitation 2a 12 N
Credits from
Worksheet 2, Col a
0050 Rehabilitation PY 2b 12 N
Credits from
Worksheet 2, Col b
0060 Total 2c 12 N
Rehabilitation
Credits
0070 Low-Income Housing 3a 12 N

Credits from
Worksheet 3, Col a

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0080 Low-Income Housing 3b 12 N

PY Credits,
Worksheet 3, Col b
0090 Total Low-Income 3c 12 N

Housing Credits
0100 All Passive 4a 12 N

Activity Credits,
Worksheet 4, Col a
0110 Passive Activity PY 4b 12 N

Credits, Worksheet
4, Col b
0120 Total All Passive 4c 12 N

Activity Credits
0140 Tax Attributable to 6 12 N

Net Passive Income
0150 Total Net Credits 7 12 N
0160 Smaller of Real 8 12 N

Estate or Total Net
Credits
0170 Enter $150,000 9 12 N

Gross Income

from Line 9

50%
0203 Amount from Line 10 13a 12 N

of Form 8582
0206 Amount from Line 14 13b 12 N

of Form 8582
0210 Special Allowance 13c 12 N

for Rental Activity

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0220 Subtract Line 13c 14 12 N

from Line 12

the Amount on Line
14

or Line 15

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0251 Form Number 6 "8582CR"

Identification
Number
0254 Filler 1 blank

Number 0000001
0260 Total Net Credits 17 12 N

or Line 15

from Line 17
0290 Smaller of Line 2c 20 12 N

or Line 19
0300 Enter $250,000 21 12 N

Gross Income

from Line 21

50%
0333 Amount from Line 10 25a 12 N

of Form 8582
0336 Amount from Line 14 25b 12 N

of Form 8582

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0340 Special Allowance 25c 12 N

for Rental Activity
0350 Subtract Line 25c 26 12 N

from Line 24

the Amount on Line
26
0370 Amount, if any, 28 12 N

from Line 18

from Line 27

or Line 29
0400 Amt on Line 19 or 31 12 N

Subtract Line 16
from Line 7

from Line 31
0430 Smaller of Line 3c 34 12 N

or Line 33

Remaining Special
Allowance

or Line 35

Credit Allowed
0470 Election to 38 1 "X" or blank

Increase Basis of
Credit Property Box
0480 Name of Passive 39 35 AN or blank

Activity Disposed of

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0490 Description of the 40 80 AN or blank

Credit Property
0500 Amount of Unallowed 41 12 N

Credit

SECTION 4 - FORMS
FORM 8586 Low-Income Housing Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Number of Forms 1 3 N

8609-A Attached
@0025 Multiple Building 1 6 "STMbnn" or blank

Project Schedule
0050 Decrease in the 2 1 "X" or blank

Qualified Basis Box-
Yes
0060 Decrease in the 2 1 "X" or blank

Qualified Basis Box-
No
*0070 Building 2(i) 9 AN or "STMbnn"

Identification
Number - BIN1
+0080 Building 2(ii) 9 AN

Identification
Number - BIN2
+0090 Building 2(iii) 9 AN

Identification
Number - BIN3

SECTION 4 - FORMS
FORM 8586 Low-Income Housing Credit

No. Ref.
----- -------------- ---- ------ -----------------
+0100 Building 2(iv) 9 AN

Identification
Number - BIN4
@0105 Credit Attributable 3 6 "STMbnn" or blank

to more than one
Building Sch
0120 Low-Income Housing 4 12 N

Credit
0130 Total Current Year 5 12 N

& Low-Income
Housing Credit

Beneficiaries

Current Year Credit

SECTION 4 - FORMS
FORM 8594 PAGE 1 Asset Acquisition Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Buyer 1 "X" or blank
0030 Seller 1 "X" or blank
0040 Name of Other Party I 1 35 AN

to Transaction
0050 Other Party's I 1 9 N

Identification
Number
0060 Address I 1 35 AN
0070 City I 1 22 AN
0080 State I 1 2 AN
0090 Zip Code I 1 12 N
0100 Sale Date I 2 8 YYYYMMDD
0110 Total Sales Price I 3 12 N
0120 Assets Transferred II 4 12 N

Market Value Class I

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Sales Price Class I

Market Value Class
II

Sales Price Class II

Market Value Class
III

Sales Price Class
III

Market Value Class
IV

Sales Price Class IV

Market Value Class V

Sales Price Class V

Market Value Class
VI & VII

Sales Price Class
VI & VII
0240 Total Assets II 4 12 N

Transferred Market
Value
0250 Total Assets II 4 12 N

Transferred Sales
Price

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0260 Purchaser/Seller II 5 1 "X" or blank

Provide for an
Allocation - Yes
0270 Purchaser/Seller II 5 1 "X" or blank

Provide for an
Allocation - No
0280 Are Aggregate Fair II 5 1 "X" or blank

Market Values
Listed - Yes
0290 Are Aggregate Fair II 5 1 "X" or blank

Market Values
Listed - No
0300 In Connection with II 6 1 "X" or blank

a Purchase - Yes
0310 In Connection with II 6 1 "X" or blank

a Purchase - No
@0315 Attach a Schedule II 6 6 "STMbnn" or blank

of Agreement

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0324 Filler 1 blank

Number 0000001
*0330 Supplemental Stmt III 7 12 AN, "STMbnn" or blank

Tax Year and Return
Form Number
0340 Supplemental Stmt III 8 12 N

Allocation Sales
Price Class I

Increase/Decrease
Class I

Redetermined
Allocation Class I

Allocation Sales
Price Class II

Increase/Decrease
Class II

Redetermined
Allocation Class II

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Allocation Sales
Price Class III

Increase/Decrease
Class III

Redetermined Class
III

Allocation Sales
Price Class IV

Increase/Decrease
Class IV

Redetermined
Allocation Class IV

Allocation Sales
Price Class V

Increase/Decrease
Class V

Redetermined
Allocation Class V

Sales Price Class
VI & VII

Incr/Decrease Class
VI & VII

Redetermined Class
VI & VII

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0520 Total Assets III 8 12 N

Allocation of Sales
Price
0530 Total Assets III 8 12 N

Redetermined
Allocation
*0540 Reason(s) for III 9 70 AN, "STMbnn" or blank

Increase
--|
--|

SECTION 4 - FORMS
FORM 8606 PAGE 1 Nondeductible IRAs

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0009 Nondeductible IRA 35 AN, Taxpayer's name

Name allowable special
less-than (<) and hyphen
(-)

with IRAs
0100 Current Tax Year 1 12 N

Nondeductible
Contrib.
0105 IRA Basis for Prior 2 12 N

Years
0162 Total IRA Value 3 12 N
0164 Post Tax Year 4 12 N

Contributions
0166 Tax Year Net Basis 5 12 N
0170 Current Tax Year 6 12 N

IRAs plus Rollovers

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0180 Current TY IRA 7 12 N

Withdrawals Less
Pre-Jan Rollover
0185 Tax Year Combined 8 12 N

IRA Value
0190 Tot IRAs, 9 12 N

Rollovers,
Withdrawals And IRA
Value
0225 Tax Year Basis Ratio 10 6 R
0235 Nontaxable Portion 11 12 N

of Amt Converted to
Roth IRA
0245 Non Taxable Portion 12 12 N

of Withdrawals Not
Converted
0250 Total Non Taxable 13 12 N

Portion of
Withdrawals
0260 Total IRA Basis 14 12 N
--|
--|
0265 Taxable Amount 15 12 N |

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0334 Filler 1 blank

Number 0000001 - 0000002
0338 Total IRA 16 12 N

Conversion Amount
0342 IRA Basis 17 12 N
0344 Taxable IRA 18 12 N

Conversion Amount
0351 TY Roth IRA 19 12 N

Withdrawals Not
including Rollovers
0353 Qualified First- 20 12 N

Time Homebuyer Distr

from Line 19
0361 Roth IRA 22 12 N

Contribution Basis

from Line 21
0368 Basis in Roth IRA 24 12 N

Conversions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
--|
--|
0376 Taxable Amount 25c 12 N |

SECTION 4 - FORMS
FORM 8609-A Annual Statement for Low-Income Housing

Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "8609Ab"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010
0020 Building A 9 AN
Identification
Number (BIN)
0030 New or Existing B 1 "X" or blank

Building Box
0040 Rehabilitation B 1 "X" or blank

Expenditures Box
0050 Have Form 8609 - Yes C 1 "X" or blank
0060 Have Form 8609 - No C 1 "X" or blank
0070 Building Qualified D 1 "X" or blank

Low-Income - Yes
0080 Building Qualified D 1 "X" or blank

Low-Income - No
0090 Decrease in E 1 "X" or blank

Qualified Basis -
Yes

SECTION 4 - FORMS

Credit

No. Ref.
----- -------------- ---- ------ -----------------
0100 Decrease in E 1 "X" or blank

Qualified Basis - No
0200 Eligible Basis of 1 12 N

Building
0210 Low-Income Portion 2 6 R
0220 Qualified Basis of 3 12 N

Low-Income Building
0230 Part-Year Adjustment 4 12 N
0240 Credit Percentage 5 6 R
0250 Qualified Basis or 6 12 N

Adjustment x Percent
0260 Additions to 7 12 N
Qualified Basis
0270 Part-Year Adjustment 8 12 N
0280 Credit Percentage 2 9 6 R
0290 Additions or Part- 10 12 N

Year Adjust x
Percent 2
0300 Section 42(f)(3)(B) 11 12 N

Modification
0310 Sum of Previous Two 12 12 N

Lines
0320 Credit before 13 12 N

Reduction
0330 Disallowed Credit 14 12 N
0340 Credit for Building 15 12 N

for Tax Year
0350 Taxpayer's Share of 16 12 N

Credit
0360 Adjustments 17 12 N

SECTION 4 - FORMS

Credit

No. Ref.
----- -------------- ---- ------ -----------------
0370 Taxpayer's Credit 18 12 N

SECTION 4 - FORMS
FORM 8611 RECAPTURE OF LOW-INCOME HOUSING CREDIT

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0003 Taxpayer 9 N
Number
0004 Filler 1 blank

Number 0000001 - 0000005
0020 Address of Building C 35 AN
0030 City of Building C 22 AN
0040 State of Building C 2 AN
0050 Zip Code of Building C 12 N or nnnnnbbbbbbb or

nnnnnnnnnbbb
0060 Building D 9 AN
Identification
Number
0070 Date Placed in E 8 YYYYMMDD

Service
0080 Issuer's Name F(1) 35 AN
0090 Date of Issue F(2) 8 YYYYMMDD or blank
0100 Name of Issue F(3) 35 AN
0110 CUSIP Number F(4) 9 Values: A-Z and/or 0-9

or all blank cannot be
all zeros

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Reported on Form
8586 in Prior Yrs
0130 Credits included on 2 12 N

Line 1
0140 Credits Subject to 3 12 N

Recapture
0150 Credit Recapture 4 6 R

Percentage
0160 Accelerated Portion 5 12 N

of Credit
0170 Percentage 6 6 R
Decreased in
Qualified Basis
0180 Amount of 7 12 N
Accelerated Portion
Recaptured
0190 Recapture Amount 8 12 N

from Flow Through
Entity
0200 Accelerated Portion 9 12 N

of the Unused Credit
0210 Net Recapture 10 12 N
0215 Line 11 Literal 11 16 "SECTIONb42(J)(5)"
0220 Interest on Line 10 11 12 N

Recapture Amount

Subject to Recapture
0240 Unused Credits 13 12 N
0250 Recapture Tax 14 12 N
0260 Carryforward of Low- 15 12 N

Income Housing
Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0270 Interest on 16 12 NO ENTRY

Accelerated Portion
Recapture Amt
0280 Total Recapture 17 12 NO ENTRY

SECTION 4 - FORMS
FORM 8615 Tax for Children Under Age 18 With

Investment...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Child Name 35 AN Child's name allowable

space, less-than (<),
hyphen (-) and ampersand
(&)
0020 Child SSN 9 N
0040 Parent Name A 35 A
0045 Parent Name Control A 4 First 4 significant

characters of parent's
embedded spaces;
(see special
instructions)
0050 Parent SSN B 9 N
0055 FSC Estimated C 9 "ESTIMATED" or blank

Literal
0060 Parent Filing Status C 1 Values 1 to 5

SECTION 4 - FORMS

Investment...

No. Ref.
----- -------------- ---- ------ -----------------
0070 Gross Unearned 1 12 N

Income
0080 Deductions 2 12 N
0090 Child Unearned 3 12 N

Income Adjusted
0100 Child Taxable Income 4 12 N
0110 Child Net 5 12 N

Investment Income
0115 Parent Taxable 6 9 "ESTIMATED" or blank

Income Estimated
Literal
0120 Parent Taxable 6 12 N

Income
0128 Other Unearned 7 9 "ESTIMATED" or blank

Income Estimated
Literal
0130 Other Children 7 12 N

Unearned Income
0140 Combined Income 8 12 N
0143 Parent Schedule D 9 1 "X" or blank

Ind.
0160 Tax at Parent Tax 9 12 N

Rate
0163 Parent Schedule D 10 1 "X" or blank

Ind.
0180 Parent Tax 10 12 N
0190 Adjusted Tax 11 12 N
0200 Combined Children 12a 12 N

Investment Income
0210 Child Tentative Tax 12b 6 R

Pct.

SECTION 4 - FORMS

Investment...

No. Ref.
----- -------------- ---- ------ -----------------
0220 Child Tentative Tax 13 12 N
0230 Child Taxable 14 12 N

Unearned Income
0233 Child Schedule D 15 1 "X" or blank

Ind.
0250 Unearned Income Tax 15 12 N

at Child Rate
0260 Child Tentative 16 12 N

Investment Tax
0270 Child Schedule D 17 1 "X" or blank

Ind.
0280 Child Income Tax 17 12 N
0290 Form 8615 Tax 18 12 N

SECTION 4 - FORMS
FORM 8621 PAGE 1 Return by a Shareholder of a Passive

Investment...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001 - 0000005
0010 Name of Shareholder 35 AN
0030 Address 35 AN
0040 City 22 AN
0050 State 2 AN
0060 Zip Code 12 N (Left-Justified)
0065 Country 35 AN
0070 Shareholder's Tax 8 N (YYYYMMDD)

Year Beginning
0080 Shareholder's Tax 8 N (YYYYMMDD)

Year Ending
0090 Type Of Shareholder 1 "X" or blank

(Individual)

(Corporation)

SECTION 4 - FORMS

Investment...

No. Ref.
----- -------------- ---- ------ -----------------

(Partnership)

(S Corporation)

(Nongrantor Trust)

(Estate)
0150 Name Of PFIC Or QEF 35 AN
0160 Address 35 AN
0170 City 22 AN
0180 State 2 AN
0190 Zip Code 12 N (Left-Justified)
0195 Country 35 AN
0200 Employer 9 N or blank

Identification
Number, If Any
0210 Tax Year Of Company 8 YYYYMMDD

Or Fund: Tax Year
Beginning
0220 Tax Year Of Company 8 YYYYMMDD

Or Fund: Tax Year
Ending
0230 Election To Treat I A 1 "X" or blank

PFIC As QEF
0240 Elect to Recognize I B 1 "X" or blank

Gain on Sale
Interest in PFIC
0250 Elect to Treat Post I C 1 "X" or blank

1986 Earnings &
Profits

SECTION 4 - FORMS

Investment...

No. Ref.
----- -------------- ---- ------ -----------------
@0255 Attach Statement I 6 "STMbnn" or blank

For Post 1986
Earnings & Profits
0260 Election To Extend I D 1 "X" or blank

Time For Payment Of
Tax
0270 Election To I E 1 "X" or blank

Recognize Gain On
Sale Of Pfic
0280 Election To Mark-to- I F 1 "X" or blank

market PFIC Stock
0290 Pro Rata Share Of II1a 12 N

The Ordinary
Earnings Of The QEF
0300 Portion Of Line 1a II1b 12 N
0310 Subtract Line 1b II 1c 12 N

From Line 1a
0320 Pro Rata Share Of II2a 12 N

Total Net Capital
Gain Of QEF
0330 Portion Of Line 2a II 2b 12 N
0340 Subtract Line 2b II2c 12 N

From Line 2a
0350 Add Lines 1c And 2c II3a 12 N
0360 Tot Amt Of Cash & II3b 12 N |

FMV Of Other
Property Distrib.
@0365 Attach Attachment II 6 "STMbnn" or blank
0370 Enter Portion Of II3c 12 N

Line 3a
0380 Add Lines 3b And 3c II3d 12 N

SECTION 4 - FORMS

Investment...

No. Ref.
----- -------------- ---- ------ -----------------
0390 Subtract Line 3d II3e 12 N

From Line 3a
0400 Total Taxable II4a 12 N

Income For The Tax
Year
0410 Tot Tax Without II4b 12 N

Regard To Amount On
Line 3e
0420 Subtract Line 4b II4c 12 N

From Line 4a

SECTION 4 - FORMS
FORM 8621 PAGE 2 Return by A Shareholder of A Passive

Investment

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0444 Filler 1 Blank

Number 0000001 - 0000005
0450 Fair Market Value III5 12 N

Of PFIC Stock At
End Of Tax Year
0460 Adjusted Basis In III6 12 N

Stock At End Of Tax
Year
0470 Excess - Subtract III7 12 N or blank

Line 6 From Line 5
0480 Any Unreversed III8 12 N or blank

Inclusions
0490 Smaller Of Line 7 III9 12 N or blank

Or Line 8
0500 Tot Distributions IV10a 12 N

From PFIC During
Current TY
0510 Total IV10b 12 N

Distributions,
Reduced
0520 Divide Line 10b By 3 IV10c 12 N

SECTION 4 - FORMS

Investment

No. Ref.
----- -------------- ---- ------ -----------------
0530 Multiply Line 10c IV10d 12 N

By 125%
0540 Subtract Line 10d IV10e 12 N

From Line 10a
0550 Enter Gain (Loss) IV10f 12 N

Of Stock Of A Sec.
1291 Fund
@0555 Attach Statement IV11a 6 "STMbnn" or blank

For Each
Distribution/
Disposition
0560 Amounts In Line 12a IV11b 12 N

Allocable To The
Current TY
0570 Aggregate Increases IV11c 12 N

In Tax
0580 Foreign Tax Credit IV11d 12 N
0590 Subtract Line 11d IV11e 12 N

From Line 11c
0600 Interest On Each IV11f 12 N

Net Increase
@0605 Attach Statement - IV 6 "STMbnn" or blank

For Each Excess
Distribution
0610 Tax Year Of V1(i) 8 YYYYMMDD

Outstanding Election
0620 Undistributed V2(I) 12 N

Earnings
0630 Deferred Tax V3(i) 12 N
0640 Interest Accrued On V4(i) 12 N

Deferred Tax
0650 Event Terminating V5(i) 35 AN

Election

SECTION 4 - FORMS

Investment

No. Ref.
----- -------------- ---- ------ -----------------
0660 Earnings Distributed V6(i) 12 N
0670 Deferred Tax Due V7(i) 12 N
0680 Accrued Interest Due V8(i) 12 N
0690 Portion Of Deferred V9(i) 12 N or blank

Tax Outstanding
0700 Interest Accrued V10(i) 12 N or blank

After Partial
Termination
0710 Tax Year Of V1(ii) 8 YYYYMMDD or blank

0720 Undistributed V2(ii) 12 N or blank

Earnings
0730 Deferred Tax V3(ii) 12 N or blank
0740 Interest Accrued On V4(ii) 12 N or blank

Deferred Tax
0750 Event Terminating V5(ii) 35 AN or blank

Election
0760 Earnings Distributed V6(ii) 12 N or blank
0770 Deferred Tax Due V7(ii) 12 N or blank
0780 Accrued Interest Due V8(ii) 12 N or blank
0790 Portion Of Deferred V9(ii) 12 N or blank

Tax Outstanding
0800 Interest Accrued V10(ii) 12 N or blank

After Partial
Termination
0810 Tax Year Of V1(iii) 8 YYYYMMDD or blank

0820 Undistributed V2(iii) 12 N or blank

Earnings
0830 Deferred Tax V3(iii) 12 N or blank

SECTION 4 - FORMS

Investment

No. Ref.
----- -------------- ---- ------ -----------------
0840 Interest Accrued On V4(iii) 12 N or blank

Deferred Tax
0850 Event Terminating V5(iii) 35 AN or blank

Election
0860 Earnings Distributed V6(iii) 12 N or blank
0870 Deferred Tax Due V7(iii) 12 N or blank
0880 Accrued Interest Due V8(iii) 12 N or blank
0890 Portion Of Deferred V9(iii) 12 N or blank

Tax Outstanding
0900 Interest Accrued V10(iii) 12 N or blank

After Partial
Termination
0910 Tax Year Of V1(iv) 8 YYYYMMDD or blank

0920 Undistributed V2(iv) 12 N or blank

Earnings
0930 Deferred Tax V3(iv) 12 N or blank
0940 Interest Accrued On V4(iv) 12 N or blank

Deferred Tax
0950 Event Terminating V5(iv) 35 AN or blank

Election
0960 Earnings Distributed V6(iv) 12 N or blank
0970 Deferred Tax Due V7(iv) 12 N or blank
0980 Accrued Interest Due V8(iv) 12 N or blank
0990 Portion Of Deferred V9(iv) 12 N or blank

Tax Outstanding
1000 Interest Accrued V10(iv) 12 N or blank

After Partial
Termination

SECTION 4 - FORMS

Investment

No. Ref.
----- -------------- ---- ------ -----------------
1010 Tax Year Of V1(v) 8 YYYYMMDD or blank

1020 Undistributed V2(v) 12 N or blank

Earnings
1030 Deferred Tax V3(v) 12 N or blank
1040 Interest Accrued On V4(v) 12 N or blank

Deferred Tax
1050 Event Terminating V5(v) 35 AN or blank

Election
1060 Earnings Distributed V6(v) 12 N or blank
1070 Deferred Tax Due V7(v) 12 N or blank
1080 Accrued Interest Due V8(v) 12 N or blank
1090 Portion Of Deferred V9(v) 12 N or blank

Tax Outstanding
1100 Interest Accrued V10(v) 12 N or blank

After Partial
Termination
1110 Tax Year Of V1(vi) 8 YYYYMMDD or blank

1120 Undistributed V2(vi) 12 N or blank

Earnings
1130 Deferred Tax V3(vi) 12 N or blank
1140 Interest Accrued On V4(vi) 12 N or blank

Deferred Tax
1150 Event Terminating V5(vi) 35 AN or blank

Election
1160 Earnings Distributed V6(vi) 12 N or blank
1170 Deferred Tax Due V7(vi) 12 N or blank
1180 Accrued Interest Due V8(vi) 12 N or blank

SECTION 4 - FORMS

Investment

No. Ref.
----- -------------- ---- ------ -----------------
1190 Portion Of Deferred V9(vi) 12 N or blank

Tax Outstanding
1200 Interest Accrued V10(vi) 12 N or blank

After Partial
Termination
@1210 Attach Statement V 6 "STMbnn" or blank

SECTION 4 - FORMS
FORM 8689 Allocation of Individual Income Tax

to the VI

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001

Tips
0150 Taxable Refunds, 4 12 N

Credits, or Offsets
of Local Tx

Loss
0180 Capital Gain or Loss 7 12 N

Losses

(Taxable Amount)

SECTION 4 - FORMS

to the VI

No. Ref.
----- -------------- ---- ------ -----------------
0210 Pensions And 10 12 N

Annuities (Taxable
Amount)

Royalties ,
Partnerships, etc.
Compensation

Benefits (Taxable
Amount)

Statement

Amount
0300 Business Expenses 18 12 N

Reservists and
Others

Account Deduction

Employment Tax

SIMPLE & Qualified
Plans
Health Insurance
Deduction

SECTION 4 - FORMS

to the VI

No. Ref.
----- -------------- ---- ------ -----------------

Withdrawal of
Savings

Interest Deduction

Deduction

List Statement Allowable special
characters are
hyphen, parentheses

Total Amount

Income
0440 Total Tax from Form 30 12 N

1040
0450 Adjustment to Total 31 12 N

Tax Amount
0460 Adjusted Total Tax 32 12 N

Amount

Income from Form
1040
0480 Divide Line 29 by 34 6 R

Line 33
0490 Tax Allocated to 35 12 N

The Virgin Islands
0500 VI Tax Withheld 36 12 N

SECTION 4 - FORMS

to the VI

No. Ref.
----- -------------- ---- ------ -----------------
0520 Form 4868 Amount 38 12 N
0540 Smaller of 40 12 N
Allocated Tax or
Total Payments
0550 Overpaid to Virgin 41 12 N

Islands
0560 Refund 42 12 N
0580 Amount Owed to 44 12 N

Virgin Islands

SECTION 4 - FORMS
FORM 8697 PAGE 1 Interest Computation Under the Look-Back

Method

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0003 Taxpayer 9 N
Number
0004 Filler 1 blank

Number 0000001 - 0000004
0010 Filing Year 8 DT or blank

Beginning
0020 Filing Year Ending 8 DT or blank
0080 Identifying Number A 9 N
0090 Type of Taxpayer: B 1 "X" or blank

Corporation

Individual

Estate or Trust
0120 Type of Taxpayer:S B 1 "X" OR BLANK

Corporation

Partnership
0140 Name of Entity C 35 AN
@0145 Schedule of C 6 "STMbnn" or blank

Additional Entity(s)

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0150 Employer C 9 N
Identification
Number of Entity
0155 Employer Name C 4 First 4 significant

name, no leading or
embedded spaces,
ampersand, spaces may
be present only as last
two positions
0160 REG-Year Ended-1 Part I a 6 DT
0170 Taxable Income/Loss Part I 1a 12 N

for Prior Year(s)-1
0180 Adjustment to Part I 2a 12 N

Income-1
@0185 REG-Schedule of Part I 2a 6 "STMbnn" or blank

Separate Contracts-1
0187 Statement Reference Part I 2a 6 Blank

- BMF Use Only
0190 Adjusted Taxable Part I 3a 12 N

Income for Look-
Back Purposes-1
0200 Income Tax Part I 4a 12 N

Liability on Line
3a Amount-1
0210 Income Tax Part I 5a 12 N

Liability on Prior
Year(s) Return-1
0220 REG-Increase/ Part I 6a 12 N

Decrease in Prior
Year(s) Tax-1
0230 REG-Interest Due on Part I 7a 12 N or blank

Increase-1

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
@0235 Explain Interest Part I 7a 6 "STMbnn" or blank

Comp Line 7
0240 REG-Interest to be Part I 8a 12 N or blank

Refunded on
Decrease-1
@0245 Explain Interest Part I 8a 6 "STMbnn" or blank

Comp Line 8
0250 REG-Year Ended-2 Part I b 6 DT or blank
0260 Taxable Income/Loss Part I 1b 12 N or blank

for Prior Year(s)-2
0270 Adjustment to Part I 2b 12 N or blank

Income-2
@0275 REG-Schedule of Part I 2b 6 "STMbnn" or blank

0277 Statement Reference Part I 2b 6 Blank

- BMF Use Only
0280 Adjusted Taxable Part I 3b 12 N or blank

Income for Look-
Back Purposes-2
0290 Income Tax Part I 4b 12 N or blank

Liability on Line
3b Amount-2
0300 Income Tax Part I 5b 12 N or blank

Liability on Prior
Year(s) Return-2
0310 REG-Increase/ Part I 6b 12 N or blank

Decrease in Prior
Year(s) Tax-2
0320 REG-Interest Due on Part I 7b 12 N or blank

Increase-2
@0325 Explain Interest Part I 7b 6 "STMbnn" or blank

Comp Line 7-2

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0330 REG-Interest to be Part I 8b 12 N or blank

Refunded on
Decrease-2
@0335 Explain Interest Part I 8b 6 "STMbnn" or blank

Comp Line 8-2
0340 REG-Year Ended-3 Part I c 6 DT or blank
0350 Taxable Income/Loss Part I 1c 12 N or blank

for Prior Year(s)-3
0360 Adjustment to Part I 2c 12 N or blank

Income-3
@0365 REG-Schedule of Part I 2c 6 "STMbnn" or blank

0367 Statement Reference Part I 2c 6 Blank

- BMF Use Only
0370 Adjusted Taxable Part I 3c 12 N or blank

Income for Look-
Back Purposes-3
0380 Income Tax Part I 4c 12 N or blank

Liability on Line
3c Amount-3
0390 Income Tax Part I 5c 12 N or blank

Liability on Prior
Year(s) Return-3
0400 REG-Increase/ Part I 6c 12 N or blank

Decrease in Prior
Year(s) Tax-3
0410 REG-Interest Due on Part I 7c 12 N or blank

Increase-3
@0415 Explain Interest Part I 7c 6 "STMbnn" or blank

Comp Line 7-3
0420 REG-Interest to be Part I 8c 12 N or blank

Refunded on
Decrease-3

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
@0425 Explain Interest Part I 8c 6 "STMbnn" or blank

Comp Line 8-3
0430 REG-Interest Due on Part I 7d 12 N or blank

Increase-Totals
0440 REG-Interest to be Part I 8d 12 N or blank

Refunded on
Decrease-Totals
0450 REG-Net Amount of Part I 9d 12 NO ENTRY

Interest to be
Refunded
0460 REG-Net Amount of Part I 10d 12 N

Interest You Owe

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0483 Taxpayer 9 N
Number
0484 Filler 1 blank

Number 0000001 - 0000004
0500 SMI-Year Ended-1 Part II a 6 DT
0510 Adjustment to Part II 1a 12 N

Regular Taxable
Income-1
@0515 SMI-Schedule of Part II 1a 6 "STMbnn" or blank

Separate Contracts -
1
0517 Statement Reference Part II 1a 6 Blank

- BMF Use Only
0520 Increase/Decrease Part II 2a 12 N

in Prior Year(s)
Regular Tax-1
0530 Adjustment to Part II 3a 12 N

Alternative Minimum
Taxable Income-1
@0535 SMI-Schedule of Part II 3a 6 "STMbnn" or blank

Separate Contracts
(AMT)-1

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0540 Increase/Decrease Part II 4a 12 N

in AMT for Prior
Year(s)-1
0550 Greater of Line 2a Part II 5a 12 N

or Line 4a-1
0560 Overpayment Ceiling- Part II 6a 12 N

1
0570 SMI-Increase/ Part II 7a 12 N

Decrease in Prior
Year(s) Tax-1
0580 SMI-Interest Due on Part II 8a 12 N

Increase-1
0590 SMI-Interest to be Part II 9a 12 N

Refunded on
Decrease-1
0600 SMI-Year Ended-2 Part II b 6 DT or blank
0610 Adjustment to Part II 1b 12 N or blank

Regular Taxable
Income-2
@0615 SMI-Schedule of Part II 1b 6 "STMbnn" or blank

0617 Statement Reference Part II 1b 6 Blank

- BMF Use Only
0620 Increase/Decrease Part II 2b 12 N or blank

in Prior Year(s)
Regular Tax-2
0630 Adjustment to Part II 3b 12 N or blank

Alternative Minimum
Taxable Income-2
@0635 SMI-Schedule of Part II 3b 6 "STMbnn" or blank

Separate Contracts
(AMT)-2

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0640 Increase/Decrease Part II 4b 12 N or blank

in AMT for Prior
Year(s)-2
0650 Greater of Line 2b Part II 5b 12 N or blank

or Line 4b-2
0660 Overpayment Ceiling- Part II 6b 12 N or blank

2
0670 SMI-Increase/ Part II 7b 12 N or blank

Decrease in Prior
Year(s) Tax-2
0680 SMI-Interest Due on Part II 8b 12 N or blank

Increase-2
0690 SMI-Interest to be Part II 9b 12 N or blank

Refunded on
Decrease-2
0700 SMI-Year Ended-3 Part II c 6 DT or blank
0710 Adjustment to Part II 1c 12 N or blank

Regular Taxable
Income-3
@0715 SMI-Schedule of Part II 1c 6 "STMbnn" or blank

0717 Statement Reference Part II 1c 6 Blank

- BMF Use Only
0720 Increase/Decrease Part II 2c 12 N or blank

in Prior Year(s)
Regular Tax-3
0730 Adjustment to Part II 3c 12 N or blank

Alternative Minimum
Taxable Income-3
@0735 SMI-Schedule of Part II 3c 6 "STMbnn" or blank

Separate Contracts
(AMT)-3

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0740 Increase/Decrease Part II 4c 12 N or blank

in AMT for Prior
Year(s)-3
0750 Greater of Line 2c Part II 5c 12 N or blank

or Line 4c-3
0760 Overpayment Ceiling- Part II 6c 12 N or blank

3
0770 SMI-Increase/ Part II 7c 12 N or blank

Decrease in Prior
Year(s) Tax-3
0780 SMI-Interest Due on Part II 8c 12 N or blank

Increase-3
0790 SMI-Interest to be Part II 9c 12 N or blank

Refunded on
Decrease-3
0800 SMI-Interest Due On Part II 8d 12 N or blank

Increase-Totals
0810 SMI-Interest to be Part II 9d 12 N or blank

Refunded on
Decrease-Totals
0820 SMI-Net Amount of Part II 10 12 NO ENTRY

Interest to be
Refunded
0830 SMI-Net Amount of Part II 11 12 N or blank

Interest You Owe

SECTION 4 - FORMS
FORM 8801 PAGE 1 Credit for Prior Year Minimum Tax

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Net Minimum Tax 1 12 N

Taxable Income
(Loss)

Adjustments
0040 Minimum Tax Credit 3 12 N

Net Operating Loss
Deduction
0050 Combine Lines 1, 2, 4 12 N

and 3

Exemption Amount

Phase-Out

25% (.25)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

26% or by 28%
0130 Minimum Tax Foreign 12 12 N

Tax Credit on
Exclusion Items

Tax on Exclusion
Items
0150 Applicable Return 14 12 N

Tax
0160 Net Minimum Tax on 15 12 N

Exclusion Items

Tax
0180 Net Minimum Tax on 17 12 N

Exclusion Items
0190 Net Alternative 18 12 N

Minimum Tax
0200 Previous Year 19 12 N

Minimum Tax Credit
Carryforward
0210 Total of PY 20 12 N
Unallowed Fuel &
Vehicle Credits
0220 Total Tax Credits 21 12 N
0230 CY Regular Tax 22 12 N

Liability Minus
Allowable Credit

Tax

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0250 Net Regular Income 24 12 N

Tax Liability

Carryforward to
Next Year

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0294 Filler 1 blank

Number 0000001
0310 Amount from Prior 28 12 N

Year Sch D, Line 22
0320 Amount from Prior 29 12 N

Year Sch D, Line 19

& 29 Total/Line 4
of Sch D WS

or Line 30

31

26% (.26) or by 28%
(.28)
0375 Enter Qualified 34 12 N

Amount

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

of WS or Line 23 of
Sch. D

from Line 34

or 28

or Line 37

5% (.05)

from Line 37

15% (.15)

from Line 31

25% (.25)
0550 Add Lines 33, 39, 44 12 N

41, and 43

26% (.26) or 28%
(.28)
0610 Enter Smaller of 46 12 N

Line 44 or Line 45

SECTION 4 - FORMS
FORM 8812 Additional Child Tax Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001

of Child Tax Credit
Worksheet
0012 Child Tax Credit 2 12 N
0016 Net Amount From 3 12 N

Line 1 of Worksheet
0021 Earned Income 4a 12 N

Pay
0025 Total Taxable 5 1 "X" or blank |

Earned Income >
$11,750 - No Box
0035 Total Taxable 5 1 "X" or blank |

Earned Income >
$11,750 - Yes Box
0038 Net Total Earned 5 12 N

Income
0045 15% of Net Total 6 12 N

Earned Income

SECTION 4 - FORMS
FORM 8812 Additional Child Tax Credit

No. Ref.
----- -------------- ---- ------ -----------------
0054 Three or More 6 1 "X" or blank

Qualifying Children
- No Box
0058 Three or More 6 1 "X" or blank

Qualifying Children
- Yes Box
0075 Total SS & Medicare 7 12 N

Taxes Withheld
0085 Total Other Taxes 8 12 N

and Deductions
0105 Total EIC & Excess 10 12 N

SS & Tier 1 RRTA
Tax Withheld

from Line 9
0115 Larger of Line 6 or 12 12 N

Line 11
0140 Additional Child 13 12 N or blank

Tax Credit: Lines 3
or 12

SECTION 4 - FORMS
FORM 8814 Parent's Election to Report Child's...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010
0010 Child Name A 25 AN (first name, space

middle initial, less-than
(<), last name)
0015 Child Name Control A 4 First 4 significant

characters of Child's
Last Name (see 1040
seq# 050, Primary Name
Control)
0020 Child SSN B 9 N
0030 Multiple F8814 C 1 "X" or blank

Indicator
*0040 Tax Exempt Literal 1a 19 "TAX-EXEMPTbINTEREST",

"STMbnn" or blank
+0050 Tax Exempt Amount 1a 12 N
*0060 Nominee Dist. 1a 6 "ND", "STMbnn" or blank

Literal 1
+0070 Nominee Dist. 1a 12 N

Amount 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
*0080 Non-Taxable Literal 1a 16 "ACCRUEDbINTEREST",

"ABPbADJUSTMENT",
"OIDbADJUSTMENT",
"STMbnn" or blank
+0090 Non-Taxable Amount 1a 12 N
0100 Child Taxable 1a 12 N

Interest Income
0110 Child Tax-Exempt 1b 12 N

Interest Income
0120 Nominee Dist. 2a 2 "ND" or blank

Literal 2
0130 Nominee Dist. 2a 12 N

Amount 2
0135 Child Ordinary 2a 12 N

Dividends

Amt
0141 Nominee Dist. 3 2 "ND" or blank

Literal 3
0146 Nominee Dist. 3 12 N

Amount 3
0151 Child Capital Gain 3 12 N

Distributions
0170 Child Taxable 4 12 N

Unearned Income

from Line 4
0215 Divide Line 2b by 7 6 R

Line 4

Line 4

Line 7

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Line 8
0255 Add Lines 9 and 10 11 12 N
0265 Form 1040 Other 12 12 N

Income
0275 Tax Amount Basis 14 12 N
0280 Amount on Line 14 15 1 "X" or blank

Less Than $850 - No
Box
0285 Amount on Line 14 15 1 "X" or blank

Less Than $850 -
Yes Box
0295 Form 8814 Tax 15 12 N

SECTION 4 - FORMS
FORM 8815 Exclusion of Interest From Series

EE U.S....

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Eligible Enrollee 1(a)1 25 AN (first name, space,

Name 1 middle initial, less
than (<), last name) or
"STMbnn"
+0020 Eligible 1(b)1 30 AN, Allowable special

Institution Name 1 characters are:
ampersand (&),
comma (,), plus (+)
blank and literal
"EDbIRA" or "QSTP"
*+0030 Eligible 1(b)1 35 AN, Allowable special

Institution Address characters are:
1 ampersand (&),
and literal "NONE"
or "STMbnn".
+0040 Eligible 1(b)1 30 AN, Allowable special

Institution City/ characters are: hyphen
State/Zip code 1 (-), comma (,) and blank

SECTION 4 - FORMS

EE U.S....

No. Ref.
----- -------------- ---- ------ -----------------
0050 Eligible Enrollee 1(a)2 25 AN (first name, space,

than (<), last name)
0060 Eligible 1(b)2 30 'See 1st Occ.'

Institution Name 2
0070 Eligible 1(b)2 35 AN, Allowable special

2 ampersand (&),
and literal "NONE"

Institution City/
State/Zip code 2
0090 Eligible Enrollee 1(a)3 25 AN (first name, space,

than (<), last name)

Institution Name 3
0110 Eligible 1(b)3 35 AN, Allowable special

3 ampersand (&),
and literal "NONE"

Institution City/
State/Zip code 3
0170 Education Expenses 2 12 N
0180 Nontaxable Benefits 3 12 N
0190 Taxable Expenses 4 12 N
0200 Total Bonds Proceeds 5 12 N
0210 Interest 6 12 N

SECTION 4 - FORMS

EE U.S....

No. Ref.
----- -------------- ---- ------ -----------------
0220 Taxable Expenses/ 7 6 R

Bonds Proceeds Rati
0230 Tentative Bond 8 12 N

Interest
0240 Modified AGI 9 12 N
0250 Allowable Write-In 10 12 N, 65600 or 98400 |

Amount
0260 Excess AGI 11 12 N
0270 Excess AGI Ratio 12 6 R
0280 Excludable Bond 13 12 N

Interest Offset

Bond Interest

SECTION 4 - FORMS
FORM 8820 Orphan Drug Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified Clinical 1 12 N

Testing Expenses
Paid
0040 Orphan Drug Credits 3 12 N

Fr Ptrs, S Corp,
Est, or Trust

Beneficiaries of
Estate or Trust
0070 Estates & Trusts - 6 12 NO ENTRY

Subtract Line 5
from Line 4

SECTION 4 - FORMS
FORM 8824 PAGE 1 Like-Kind Exchanges

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000005
*0020 Description of Like- 1 50 AN, "STMbnn" or blank

Kind Property Given
0025 Reserved for BMF 1 6 Blank

Use Only
*0030 Description of Like- 2 50 AN, "STMbnn" or blank

Kind Property
Received
0035 Reserved for BMF 2 6 Blank

Use Only
0040 Date Like-Kind 3 8 YYYYMMDD or blank

Property Given Up
0050 Date Property 4 8 YYYYMMDD or blank

Actually Transferred
0060 Date Like-Kind 5 8 YYYYMMDD or blank

Property Was
Identified
0070 Date Property 6 8 YYYYMMDD or blank

Actually Received

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0080 Was The Exchange 7 1 "X" or blank

with a Related
Party - Yes
0100 Was The Exchange 7 1 "X" or blank

with a Related
Party - No
0110 Name of Related 8 35 AN

Party
0115 Relationship 8 15 AN
0120 Related ID 8 9 N or "APPLD FOR"
0130 Street Address 8 35 AN
0140 City 8 22 AN
0150 State Code 8 2 AN
0160 Zip Code 8 12 N or nnnnnbbbbbbb or

nnnnnnnnnbbb
0180 During This Year, 9 1 "X" or blank

Did Related Party
Sell - Yes

Did Related Party
Sell - No

Did You Sell or
Dispose of - Yes

Did You Sell or
Dispose of - No
0200 Disposition after 11a 1 "X" or blank

Death of Either
Related Parties
0210 Disposition Was an 11b 1 "X" or blank

Involuntary
Conversion

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0215 You Can Establish 11c 1 "X" or blank

to Satisfaction of
the IRS
@0217 Explanation 11c 6 "STMbnn" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0227 Filler 1 blank

Number 0000001 - 0000005
0230 Fair Market Value 12 12 N

(FMV)
0250 Gain or (Loss) 14 12 N

(Line 12 minus Line
13)
0260 Cash, FMV & Net 15 12 N

Liabilities of
Other Party
0270 FMV of Like-Kind 16 12 N

Property Received
0280 Amount Realized 17 12 N

(Add Lines 15 And
16)
0290 Adjusted Basis Of 18 12 N

Like-Kind Property
0300 Realized Gain Or 19 12 N

Loss (Line 17 Minus
Line 18)

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
@0305 Attach Statement 19 6 "STMbnn" or blank
0310 Smaller Of Lines 15 20 12 N

Or 19

Under Recapture
Rules

21
0340 Recognized Gain 23 12 N

(Add Lines 21 And
22)
@0345 Attach Statement 23 6 "STMbnn" or blank
0350 Deferred Gain Or 24 12 N

(Loss) (Line 19
Minus Line 23)
0360 Basis of Like-Kind 25 12 N

Property Received
0380 Certificate of 26 5 N
Divesture Number
*0390 Description of 27 50 AN, "STMbnn" or blank

Divested Property
*0400 Description of 28 50 AN, "STMbnn" or blank

Replacement Property
0410 Date Divested 29 8 DT

Property Was Sold
0420 Sales Price of 30 12 N

Divested Property
0430 Basis of Divested 31 12 N

Property

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0440 Realized Gain (Line 32 12 N

30 minus Line 31)
0450 Cost of Replacement 33 12 N

Property Within 60
Days
0460 Recognized Gain 34 12 N

Under Recapture
Rules
0480 Line 34 minus Line 36 12 N

35
0490 Deferred Gain (Line 37 12 N

32 minus Line 34)
0500 Basis of 38 12 N
Replacement Property

SECTION 4 - FORMS
FORM 8826 Disabled Access Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001
0020 Total Eligible 1 12 N

Access Expenditures
@0025 Controlled Group 1 6 "STMbnn" or blank

Schedule Attached

from Line 1
0040 Smaller Amount of 5 12 N

Line 3 or Line 4

50%
0060 Disabled Access 7 12 N

Credits Fr
Partnerships & S
Corps
0070 Add Lines 6 & 7 (Do 8 12 N

not enter more than
5000)

SECTION 4 - FORMS
FORM 8828 Recapture of Federal Mortgage Subsidy

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Property Address 1 35 AN. Allowable special

characters are:
ampersand (&),
hyphen(-), slash(/),
comma(,), percent(%)
and literal "NONE"
0020 Property City/State/ 1 30 AN. Allowable special

Zip Code characters are:
hyphen (-) and comma(,)
or blank
0030 Mortgage Tax-Exempt 2a 1 "X" or blank

Bond Indicator
0040 Mortgage Credit 2b 1 "X" or blank

Certificate
Indicator
0050 Certificate Issuer 3 2 AN

State

Subdivision

Agency

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0080 Original Lending 4 30 AN

Institution Name
0090 Original Lending 4 65 AN

Institution Address
0100 Original Loan 5 8 DT

Closing Date
0110 Sale or Disposition 6 8 DT

of Interest Date
0120 Closing/Sale 7 2 N
Elapsed Yrs
0130 Closing/Sale 7 2 N
Elapsed Mos
0135 Original Loan 8 8 DT

Payment Date
0140 Sale Price 9 12 N
0150 Expenses of Sale 10 12 N
0160 Amount Realized 11 12 N
0180 Gain or Loss 13 12 N
0190 Gain or Loss 14 12 N

Adjusted
0210 Adjusted Qualifying 16 12 N

Income
0220 Income Basis 17 12 N
0230 Income Percentage 18 6 R
0240 Federally 19 12 N
Subsidized Amt
0250 Holding Period 20 6 R

Percentage

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0260 Federally 21 12 N
Subsidized Amount
Adjusted
0270 Recapture Amount 22 12 N
0280 Recapture Tax Due 23 12 N

SECTION 4 - FORMS
FORM 8829 Expenses for Business Use of Your Home

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000032
0010 Name of Proprietor 35 A
0030 Business Use Square 1 6 N

Feet
0040 Total Home Square 2 6 N

Feet
0050 Business Square 3 6 R

Feet Percent
0060 Business Use Hours 4 4 N
0065 Total Hours 5 4 N

Available
0070 Business Hours 6 6 R

Percent
0080 Business Percentage 7 6 R
@0085 Attach Computation 7 6 "STMbnn" or blank
0090 Tentative Profit/ 8 12 N

Loss Schedule C

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0100 Casualty Loss Direct 9a 12 N
0110 Casualty Loss 9b 12 N

Indirect
0120 Deductible Mortgage 10a 12 N

Interest Direct
0130 Deductible Mortgage 10b 12 N

Interest Indirect
0140 Real Estate Taxes 11a 12 N

Direct
0150 Real Estate Taxes 11b 12 N

Indirect
0160 Direct Deducted 12a 12 N

Subtotal
0170 Indirect Deducted 12b 12 N

Subtotal
0180 Allowable Indirect 13b 12 N

Deducted Expenses
0190 Deductible Net 14 12 N
0200 Reduced Profit/Loss 15 12 N
0210 Non-Deductible 16a 12 N

Mortgage Interest
Direct
0220 Non-Deductible 16b 12 N

Mortgage Interest
Indirect
0230 Insurance Direct 17a 12 N
0240 Insurance Indirect 17b 12 N
0245 Rent 18a 12 N
0247 Rent 18b 12 N
0250 Repairs/Maint. 19a 12 N

Direct

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0260 Repairs/Maint. 19b 12 N

Indirect
0270 Utilities Direct 20a 12 N
0280 Utilities Indirect 20b 12 N
0290 Other Expenses 21a 12 N

Direct
0300 Other Expenses 21b 12 N

Indirect
0310 Direct Non-Deducted 22a 12 N

Subtotal
0320 Indirect Non- 22b 12 N

Deducted Subtotal
0330 Allowable Indirect 23 12 N

Non-Deducted
Expenses
0340 Operating Expenses 24 12 N

Carryover
0350 Non-Deductible Net 25 12 N
0360 Allowable Operating 26 12 N

Expenses
0370 Casualty Loss and 27 12 N

Depreciation Limit
0380 Non-Deductible 28 12 N
Casualty Loss
0390 Home Depreciation 29 12 N

Part III
0400 Excess Casualty 30 12 N

Losses & Deprec.
Carryover
0410 Casualty Losses and 31 12 N

Depreciation Net

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0420 Allowable Casualty 32 12 N

Losses and
Depreciation
0430 Total Allowable 33 12 N

Expenses
0440 Form 4684 Casualty 34 12 N

Losses
0450 Schedule C 35 12 N
Allowable Expenses
0460 Home Adjusted Basis 36 12 N

or Fair Market
@0465 Attach Schedule 36 6 "STMbnn" or blank
0470 Land Value 37 12 N
0480 Building Value 38 12 N
0490 Building Value- 39 12 N

Business
0500 Home Depreciation 40 6 R (Please see Part I,

Percent Sect 5.01.2.b)
0510 Allowable Home 41 12 N

Depreciation
@0515 Attach Schedule 41 6 "STMbnn" or blank
0520 Unallowed Operating 42 12 N

Expenses
0530 Unallowed Excess 43 12 N

Casualty Losses and
Depreciation

SECTION 4 - FORMS
FORM 8830 ENHANCED OIL RECOVERY CREDIT

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified Enhanced 1 12 N

Oil Recovery Costs
0030 Qualified Enhanced 2 12 N

Oil Recovery Costs
X 15%
0040 Enhanced Oil 3 12 N

Recovery Credits
from Flow-Through

SECTION 4 - FORMS
FORM 8833 Treaty-Based Return Position Disclosure

Under...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010

Number or Individual
Number)
0020 Residence Name Line 35 AN, ("in care of"

2 addressee, or address
continuation) Allowable
hyphen, and percent
0030 Residence Street 35 AN, Allowable special

and hyphen
0040 Residence City 22 AN, Allowable special

slash, and hyphen
0050 Residence State 2 A (Standard Postal State

0060 Residence Zip Code 12 N (left-justified)

SECTION 4 - FORMS

Under...

No. Ref.
----- -------------- ---- ------ -----------------
0070 Residence Foreign 35 A, Allowable special

0080 Residence Foreign 20 AN, Allowable special

0090 Residence Foreign 35 A, Allowable special

0100 U.S. Name Line 2 35 AN, ("in care of"

hyphen, and percent
0110 U.S. Street Address 35 AN, Allowable special

slash, hyphen, and
ampersand
0120 U.S. City 22 A, Allowable special

character is space
0130 U.S. State 2 A (Standard Postal State

0140 U.S. Zip Code 12 N (left-justified)
0150 Section 6114 Treaty- 1 "X" or blank

Based Return
Position Box
0160 Reg 301.7701(b)-7 1 "X" or blank

Treaty-Based Rtn
Pos Box
0170 U.S. Citizen/ 1 "X" or blank

Resident or U.S.
Incorporated Box
0180 Treaty Country Name 1a 35 AN, Allowable special

character is space

SECTION 4 - FORMS

Under...

No. Ref.
----- -------------- ---- ------ -----------------
0190 Treaty Article(s) 1b 70 AN, Allowable special

comma, period, hyphen,
and parentheses
*0200 Internal Revenue 2 70 AN, or "STMbnn"

Code Prov Overruled/ Allowable special
Modified characters are: space,
and parentheses
0210 Payer Name 3 35 AN, Allowable special

characters are:
ampersand, plus, hyphen,
slash, comma, and space
0220 Payer TIN 3 9 N
0230 Payer Name Line 2 3 35 AN, ("in care of"

hyphen, and percent
0240 Payer U.S. Street 3 35 AN, allowable special

ampersand, hyphen, slash,
and comma
0250 Payer U.S. City 3 22 AN, Allowable special

character is space
0260 Payer U.S. State 3 2 A (Standard Postal State

Abbreviations)
0270 Payer U.S. Zip Code 3 12 N (left-justified)
*0280 Treaty Prov of 4 70 AN, or "STMbnn"

Limitation on Allowable special
Benefits Article characters are: space,
and parentheses
0290 Explanation - 1 5 70 AN

SECTION 4 - FORMS

Under...

No. Ref.
----- -------------- ---- ------ -----------------

SECTION 4 - FORMS

Under...

No. Ref.
----- -------------- ---- ------ -----------------

SECTION 4 - FORMS
FORM 8834 Qualified Electric Vehicle Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000005
0015 Date in TY2006 1(a) 4 N (MMDD)

Vehicle Placed in
Service 1
0020 Cost of Vehicle 1 2(a) 12 N
0030 Section 179 Expense 3(a) 12 N

Deduction - 1st
Vehicle
0040 Subtract Line 3 4(a) 12 N

from Line 2 - 1st
Vehicle
0050 Multiply Line 4 by 5(a) 12 N

Appropriate Percent-
1st Vehicle
0060 Vehicle 1 Credit 7(a) 12 N
0065 Date in TY2006 1(b) 4 N (MMDD or blank)

Vehicle Placed in
Service 2
0070 Cost of Vehicle 2 2(b) 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0080 Section 179 Expense 3(b) 12 N

Deduction - 2nd
Vehicle
0090 Subtract Line 3 4(b) 12 N

from Line 2 - 2nd
Vehicle
0100 Multiply Line 4 by 5(b) 12 N

2nd Vehicle
0110 Vehicle 2 Credit 7(b) 12 N
0115 Date in TY2006 1(c) 4 N (MMDD or blank)

Vehicle Placed in
Service 3
0120 Cost of Vehicle 3 2(c) 12 N
0130 Section 179 Expense 3(c) 12 N

Deduction - 3rd
Vehicle
0140 Subtract Line 3 4(c) 12 N

from Line 2 - 3rd
Vehicle
0150 Multiply Line 4 by 5(c) 12 N

3rd Vehicle
0160 Vehicle 3 Credit 7(c) 12 N
0170 Add Columns (a) 8 12 N

through (c) on Line
7
0180 Credit from Pass- 9 12 N

Through Entities

Credits

from Line 10

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Credits Allowed
0230 Tentative Qualified 14 12 N

Electric Vehicle
Credit

Credits

1040
0300 American Samoa 16c 12 NO ENTRY

Economic
Development Cr
(F5735)
0350 Total Credits 16d 12 N

Tax
0380 Excess of Net Tax 19 12 N

over Tentative
Minimum Tax
0390 Qualified Electric 20 12 N

Vehicle Credit

SECTION 4 - FORMS
FORM 8835 PAGE 1 Renewable Electricity, Refined Coal,

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0015 Fiscal Year Filer A-1 2 NO ENTRY

Literal
0020 Kilowatt Hours A-1 12 N

Produced and Sold
0030 Total Kilowatt A-1 12 N

Hours Produced and
Sold
0035 Attach Fiscal Year A-1 6 NO ENTRY

Computation
0040 Phaseout Adjustment A-2 12 N
0045 Phaseout Adjustment A-2 6 R

Rate
0050 Total Phaseout A-2 12 N

Adjustment
0055 Attach Fiscal Year A-2 6 NO ENTRY

Computation

SECTION 4 - FORMS

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------
0130 Credit before A-3 12 N

Reduction
0140 Total of Government A-4 12 N

Grants
0150 Total of Additions A-5 12 N

to the Capital
Account
0160 Rate (Grants A-6 6 R

divided by
Additions)
0170 Reduction Amount A-7 12 N

(Credit times Rate)
0180 Credit after A-8 12 N

Reduction (Credit
minus Reduction)
0185 Renewable Cr from A-9 12 N

Part., Corps,
Estates, Trusts
0205 Add Lines 8 and 9 A-10 12 N
0210 Allocated to A-11 12 NO ENTRY |

Beneficiaries or
Patrons
0220 Estate, Trust, Coop A-12 12 NO ENTRY |

Current Year Credit
0520 Kilowatt Hours B-1 12 N

Produced and Sold B1
0530 Total Kilowatt B-1 12 N

Hours Produced and
Sold B1
0560 Kilowatt Hours B-2 12 N

Produced and Sold B2

Hours Produced and
Sold B2

SECTION 4 - FORMS

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------
0580 Total of Previous B-3 12 N

Two Lines
0590 Phaseout Adjustment B-4 12 N

B
0600 Phaseout Adjustment B-4 6 R

Rate B
0610 Total Phaseout B-4 12 N

Adjustment B

Hours minus
Phaseout Adjustments
0900 Tons Produced and B-6 12 N

Sold
0910 Total Tons Produced B-6 12 N

and Sold
0920 Coal Phaseout B-7 12 N

Adjustment
0930 Coal Phaseout B-7 6 R

Adjustment Rate
0940 Total Coal Phaseout B-7 12 N

Adjustment
0950 Total Tons minus B-8 12 N

Total Phaseout
Adjustment
0954 Indian Coal Tons B-9 12 N

Produced and Sold
0957 Total Indian Coal B-9 12 N

Tons Produced and
Sold
0960 Credit before B-10 12 N

Reduction B
1000 Total of Government B-11 12 N

Grants B

SECTION 4 - FORMS

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------
1010 Total of Additions B-12 12 N
1020 Rate B (Grants B-13 6 R

divided by
Additions)
1030 Additions times B-14 12 N

Lesser of 1/2 or
Rate B
1040 Credit before B-15 12 N

Reduction B minus
Previous Line
1100 Thermal Content B-16 12 N

Closed-Loop Biomass
1110 Thermal Content All B-17 12 N

Fuels
1120 Rate (Closed-Loop B-18 6 R

Biomass divided by
All Fuels)
1130 Biomass Kilowatt- B-19 12 N

Hours Produced &
Sold
1140 Total Biomass B-19 12 N

Kilowatt-Hours
Produced & Sold

Kilowatt-Hours
times Rate
1160 Biomass Phaseout B-21 12 N

Adjustment
1170 Biomass Phaseout B-21 6 R

Adjustment Rate

Phaseout Adjustment

SECTION 4 - FORMS

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1185 Filler 1 blank

Number 0000001
1190 Line 20 minus Line B-22 12 N

21
1200 Section B Credits B-23 12 N

from Pass-Through
Entities
1205 Form 1041 Portion B-23 12 NO ENTRY

Amount
1210 Total of Lines 15, B-24 12 N

22 and 23
1220 Amount of Previous B-25 12 N

Line from Passive
Activities

25
1240 Passive Activity B-27 12 N

Credit Allowed
1243 Form 8884 Amount B-28 12 N

SECTION 4 - FORMS

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------
1245 Carryforward of B-28 12 N

Credit
1250 Carryback B-29 12 NO ENTRY
1255 Form 1041 Amount B-30 12 NO ENTRY
1257 Form 6478 Amount B-30 12 N
1260 Section B Current B-30 12 N

Year Credit
1270 Allocated to B-31 12 NO ENTRY

Beneficiaries or
Patrons
1280 Estate, Trust, Coop B-32 12 NO ENTRY

Current Year Credit
1300 Regular Tax before B-33 12 N

Credits
1310 Alternative Minimum B-34 12 N

Tax
1320 Regular Tax plus B-35 12 N

Alternative Minimum
Tax
1330 Credits from Form B-36a 12 N |

1040
1340 Foreign Tax Credit B-36b 12 N |
1350 Credits from Forms B-36c 12 N |

5735 and 8834
1360 Alternative Motor B-36d 12 N

Vehicle Credit
1370 Alternative Fuel B-36e 12 N

Vehicle Refueling
Prop Credit
1380 Total Credits B-36f 12 N
1390 Net Income Tax B-37 12 N

SECTION 4 - FORMS

and Indian...

No. Ref.
----- -------------- ---- ------ -----------------
1400 Net Regular Tax B-38 12 N
1410 Enter 25% of Excess B-39 12 N
1420 Net Income Tax B-40 12 N

minus 25% Excess
1430 General Business B-41 12 N

Credit

41
1450 Credit Allowed for B-43 12 N

Current Year

SECTION 4 - FORMS
FORM 8839 PAGE 1 Qualified Adoption Expenses

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000003
0010 Eligible Child 1a 10 AN (first name)

First Name - 1
0020 Eligible Child Last 1a 15 AN (last name)

Name - 1
0030 Eligible Child Name 4 First 4 significant

Control - 1 characters of child's
embedded spaces;
(see special
instructions)
0040 Year of Birth - 1 1b 4 DT
0049 Disabled Over 18 1c 1 "X" or blank

Box - 1
0060 Special Needs Box - 1d 1 "X" or blank

1
0070 Foreign Child Box - 1e 1 "X" or blank

1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0080 Identifying Number 1f 9 N

Child - 1
0090 Eligible Child 1a 10 AN (first name) or blank

First Name - 2
0100 Eligible Child Last 1a 15 AN (last name) or blank

Name - 2
0110 Eligible Child Name 4 First 4 significant

Control - 2 characters of child's
embedded spaces;
(see special
instructions)
0120 Year of Birth - 2 1b 4 DT or blank
0129 Disabled Over 18 1c 1 'See 1st Occ.'

Box - 2
0140 Special Needs Box - 1d 1 'See 1st Occ.'

2
0150 Foreign Child Box - 1e 1 'See 1st Occ.'

2
0160 Identifying Number 1f 9 N or blank

Child - 2
0170 Allowed Tax Credit 2 12 N |

Child - 1 ($11,390 Maximum Credit)
0171 Previous Year Form 3 1 "X" or blank

8839 No Box - 1

8839 Yes Box - 1
0174 Previous Year Form 3 12 N

8839 - 1

From Line 2 - 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Adoption Expenses
Child - 1
0190 Smaller of All. 6 12 N

Credit or Qual.
Expenses Child - 1


8839 No Box - 2

8839 Yes Box - 2
0204 Previous Year Form 3 12 N

8839 - 2

From Line 2 - 2

Adoption Expenses
Child - 2
0220 Smaller of All. 6 12 N

Credit or Qual.
Expenses Child - 2
0230 Total of Amounts on 7 12 N

Line 6
0250 Modified AGI minus 9 12 N or blank |

$170,820
0255 More Than $170,820 9 1 "X" or blank |

No Box
0257 More Than $170,820 9 1 "X" or blank |

Yes Box
0260 Line 9 divided by 10 6 R

40,000

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0270 Multiply Line 7 By 11 12 N

Line 10

From Line 7
Adoption Credit to
Current Year
0289 Add Lines 12 and 13 14 12 N
0291 Total Tax Before 15 12 N

Credits & Other
Taxes
0293 Total of Specified 16 12 N |

Credits

From Line 15
0297 Adoption Credit 18 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0304 Filler 1 blank

Number 0000001 - 0000003

0311 Prev Yr Employer- 20 1 "X" or blank

Provided Benefits
No Box - 1

Provided Benefits
Yes Box - 1
0314 Prev Yr Employer- 20 12 N

Provided Adoption
Benefits - 1

From Line 19 - 1
0320 Employer Provided 22 12 N

Adoption Benefits
Child - 1
0323 PYAB Literal from 22 4 "PYAB" or blank

Exclusion Worksheet
- 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0326 PYAB Amount from 22 12 N

Exclusion Worksheet
- 1


Provided Benefits
No Box - 2

Provided Benefits
Yes Box - 2
0334 Prev Yr Employer- 20 12 N

Provided Adoption
Benefits - 2

From Line 19 - 2
0340 Employer Provided 22 12 N

Adoption Benefits
Child - 2
0343 PYAB Literal from 22 4 "PYAB" or blank

Exclusion Worksheet
- 2
0346 PYAB Amount from 22 12 N

Exclusion Worksheet
- 2
0350 Total of Employer 23 12 N

Provided Adoption
Benefits
0360 Smaller of All. Tax 24 12 N

Credit or Adoption
Benefits 1
0370 Smaller of All. Tax 24 12 N

Credit or Adoption
Benefits 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0380 Tot. of Smaller of 25 12 N

All. Tax Credit or
Adop. Ben.
0393 Modified AGI > 27 1 "X" or blank |

$170,820 No Box
0395 Modified AGI > 27 1 "X" or blank |

$170,820 Yes Box
0400 Modified AGI minus 27 12 N or blank |

$170,820
0410 Line 27 Divided by 28 6 R

40,000
0420 Multiply Line 25 By 29 12 N

Line 28
0440 Excluded Benefits 30 12 N
0442 Is Line 30 more 31 1 "X" or blank

than Line 23 "No"
Box
0445 Is line 30 more 31 1 "X" or blank

than Line 23 "Yes"
Box
0450 Taxable Benefits 31 12 N

SECTION 4 - FORMS
FORM 8844 EMPOWERMENT ZONE AND RENEWAL COMMUNITY

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0015 Qualified 1a 12 N
Empowerment Zone
Wages
0020 Total Qualified 1a 12 N

Empowerment Zone
Wages
0025 Qualified Renewal 1b 12 N

Community Wages
0027 Total Qualified 1b 12 N

Renewal Community
Wages
0030 Add Lines 1a and 1b 2 12 N

Partnerships,
Estates, etc.

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0060 Credit from Passive 5 12 N

Activities

from Line 4

Credit Allowed
Credit
0100 Carryback of Credit 9 12 NO ENTRY
0120 Add Lines 6 through 10 12 N

9
0124 Amount Allocated 11 12 NO ENTRY

Patrons and
Beneficiaries

from Line 10

Credits

Tax

Alternative Minimum
Tax

1040

Vehicle Credit

Vehicle Credit

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

Credit

Tax

75%
0330 Greater of Line 20 22 12 N

or Line 21

from Line 17

Credit

from Line 23
0370 Credit Allowed for 26 12 N

Current Year

SECTION 4 - FORMS
FORM 8845 INDIAN EMPLOYMENT CREDIT

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Total of Qualified 1 12 N

Wages
0030 Calendar Year 1993 2 12 N

Qualified Wages
0040 Incremental 3 12 N
Increase (Subtract
Line 2 from Line 1)

20%
0060 Indian Employment 5 12 N

Credits from Flow-
Through

Beneficiaries or
Patrons

Current Year Credit

SECTION 4 - FORMS
FORM 8846 CREDIT FOR EMPLOYER SS AND MEDICARE

TAXES

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Tips Received by 1 12 N

Employees for
Services
0030 Tips Not Subject to 2 12 N

the Credit
Provisions
0040 Creditable Tips 3 12 N

(Subtract Line 2
from Line 1)
0050 Tipped Employee(s) 4 1 "X" or blank

Wages Exceeded
Maximum Amt

7.65%
@0065 Computation Showing 4 6 "STMbnn" or blank

Amount of Tips

SECTION 4 - FORMS
FORM 8846 CREDIT FOR EMPLOYER SS AND MEDICARE

TAXES

No. Ref.
----- -------------- ---- ------ -----------------

Partnerships,
Estates, etc.

SECTION 4 - FORMS
FORM 8847 CREDIT FOR CONTRIBUTIONS TO SELECTED

COMMUNITY

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Total Qualified CDC 1 12 N

Contributions

5%(.05)
0040 CDC Credits from 3 12 N

Partnerships and S
Corporations

SECTION 4 - FORMS
FORM 8853 PAGE 1 Archer MSAs and Long-Term Care Insurance

Contracts

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0009 MSA Acct Holder SSN 9 N
0015 Death of MSA Acct 1 "X" or blank

Holder
@0017 Section A, B, or C 6 "STMbnn" or blank

"Statement" Calcs
0019 Primary Archer 1a 1 "X" or blank

Contribution for
Current TY - Yes
0020 Primary Archer 1a 1 "X" or blank

Contribution for
Current TY - No
0030 Primary Uninsured 1b 1 "X" or blank

Acct Holder - Yes
0040 Primary Uninsured 1b 1 "X" or blank

Acct Holder - No
0050 Primary Self HDHP 1c 1 "X" or blank

Coverage Box

SECTION 4 - FORMS

Contracts

No. Ref.
----- -------------- ---- ------ -----------------
0060 Primary Family HDHP 1c 1 "X" or blank

Coverage Box
0070 Spouse Archer 2a 1 "X" or blank

Contribution for
Current TY - Yes
0080 Spouse Archer 2a 1 "X" or blank

Contribution for
Current TY - No
0090 Spouse Uninsured 2b 1 "X" or blank

Acct Holder - Yes
0100 Spouse Uninsured 2b 1 "X" or blank

Acct Holder - No
0110 Spouse Self HDHP 2c 1 "X" or blank

Coverage Box
0120 Spouse Family HDHP 2c 1 "X" or blank

Coverage Box
0160 Total Employer 3 12 N

Contributions for
Current Tax Year
0170 TaxPayer MSA 4 12 N

Contributions for
Current Tax Year
0180 Limitation Amount 5 12 N
0190 Compensation Amount 6 12 N
0200 Archer MSA Deduction 7 12 N
0210 Total MSA 8a 12 N

Distributions
Received
0220 Distributions 8b 12 N
Rolled Over &
0230 Net MSA 8c 12 N

Distributions

SECTION 4 - FORMS

Contracts

No. Ref.
----- -------------- ---- ------ -----------------
0240 Total Unreimbursed 9 12 N

Qualified Medical
Expenses
0250 Taxable Archer MSA 10 12 N

Distributions
0260 Exceptions to 15% 11a 1 "X" or blank

Tax Box
0270 Additional 15% Tax 11b 12 N
0272 Total Medicare 12 12 N

Advantage MSA Distr
Received
0274 Total Medicare 13 12 N

Advantage
Unreimbursed Med
Expenses
0276 Taxable Medicare 14 12 N

Advantage MSA
Distributions
0278 Exceptions to 50% 15a 1 "X" or blank

Tax Box

SECTION 4 - FORMS
FORM 8853 PAGE 2 Archer MSAs & Long-Term Care Insurance

Contracts

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0284 Filler 1 blank

Number 0000001
0288 Policyholder Name 35 AN, Allowable Special

Characters are space,
0289 Policyholder SSN 9 N
0290 More Than One Section C 1 No Entry

Section C Box
0295 Insured Name Control 4 First 4 significant

characters of the insured
embedded spaces;
(see special
instructions )
0300 Name of Insured 16a 35 AN, Allowable Special

Characters are space,
0310 Insured SSN 16b 9 N

SECTION 4 - FORMS
FORM 8853 PAGE 2 Archer MSAs & Long-Term Care Insurance

Contracts

No. Ref.
----- -------------- ---- ------ -----------------
0320 Payments or Death 17 1 "X" or blank

Benefits - Yes
0330 Payments or Death 17 1 "X" or blank

Benefits - No
0340 Insured Terminally 18 1 "X" or blank

Ill - Yes
0350 Insured Terminally 18 1 "X" or blank

Ill - No
0360 Gross LTC Payment 19 12 N

Amounts
0370 Qualified LTC 20 12 N

Insurance Contract
Amount
0380 Accelerated Death 21 12 N

Benefits Received
0390 Qual LTC Insur 22 12 N

Contract & Acc
Death Benefit Totals
0400 Multiply $260 By 23 12 N |

Number of Days of
LTC Period
0410 Qualified LTC 24 12 N

Service Incurred
Costs
0420 Larger of Line 23 25 12 N

or Line 24
0430 Total 26 12 N
Reimbursements
Received
0440 Per Diem Limitation 27 12 N
0450 Taxable Payments 28 12 N

SECTION 4 - FORMS
FORM 8854 PAGE 1 Initial and Annual Expatriation Information

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Initial Info 1 "X" or blank

Statement Box
0020 Annual Info 1 "X" or blank

Statement Box
0030 Date of Birth 8 YYYYMMDD
0040 Tax Year 4 YYYY
0050 Expatriate 1 9 N (SSN or ITIN)

Identification
Number
0060 Mailing Street Addr 2 35 AN, ("in care of"

Name Line 2 after addressee, or first line
Expatriation of the address if more
than one line is needed)
Allowable special
hyphen and percent

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0070 Mailing Street 2 35 AN, Allowable special

Address after characters are: space,
Expatriation ampersand, slash, comma,
hyphen and percent
0080 Mailing City after 2 22 AN, Allowable special

Expatriation character is space
0090 Mailing State or 2 35 A, Allowable special

Province after character is space
Expatriation
0100 Mailing Foreign 2 35 A, Allowable special

Country after character is space
Expatriation
0110 Mailing Postal Code 2 20 AN, Allowable special

after Expatriation character is space
0120 Telephone Number 2 20 N, Allowable special

after Expatriation characters are hyphen
and space
0130 Foreign Residence 3 35 AN, ("in care of"

Street Name Line 2 addressee, or first line
of the address if more
than one line is needed)
Allowable special
hyphen and percent
0140 Foreign Residence 3 35 AN, Allowable special

hyphen and percent

0160 Foreign Residence 3 35 A, Allowable special

0170 Foreign Residence 3 35 A, Allowable special


SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

0190 Foreign Tax 4 35 A or blank, Allowable

Residence Country special character is
space
0200 Citizen Box 5a 1 "X" or blank
0210 Date Dept Of State 5a 8 YYYYMMDD or blank

Notification
0220 Long-Term Resident 5b 1 "X" or blank

Box
0230 Date Dept Of 5b 8 YYYYMMDD or blank

Homeland Security
Notification
0240 Dual Residency Long- 5c 1 "X" or blank

Term Resident Box
0250 Date Of Treaty 5c 8 YYYYMMDD or blank

Country Residence
0260 US Income Tax 1st 6 12 N

Year before Expat
0270 US Income Tax 2nd 6 12 N

Year before Expat
0280 US Income Tax 3rd 6 12 N

Year before Expat
0290 US Income Tax 4th 6 12 N

Year before Expat
0300 US Income Tax 5th 6 12 N

Year before Expat
0310 Net Worth on Expat 7 12 N

Date
0320 Dual Citizen at 8 1 "X" or blank

Birth/Continuing
Yes Box

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0330 Dual Citizen at 8 1 "X" or blank

Birth/Continuing No
Box
0340 Substantial US 9 1 "X" or blank

Contacts Yes Box
0350 Substantial US 9 1 "X" or blank

Contacts No Box
0360 Section 877(c)(3) 10 1 "X" or blank

Minor Yes Box
0370 Section 877(c)(3) 10 1 "X" or blank

Minor No Box
0380 5-Year Tax 11 1 "X" or blank

Compliance Yes Box
0390 5-Year Tax 11 1 "X" or blank

Compliance No Box

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0404 Filler 1 blank

Number 0000001 - 0000002
0410 Foreign Country 12a 35 A or blank, Allowable

Citizenship (1) special character is
space
0420 How Citizenship 12b 19 "AT BIRTH",

Acquired Literal (1) "NATURALIZED
CITIZEN", or blank
0430 Date of Country 12c 8 YYYYMMDD or blank

Citizenship (1)

space

CITIZEN", or blank

Citizenship (2)

space

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

CITIZEN", or blank

Citizenship (3)
0500 Number of Days in US 13 3 Value Range 000 - 365
0510 US Presence 30 to 14 1 "X" or blank

60 Days Yes Box
0520 US Presence 30 to 14 1 "X" or blank

60 Days No Box
0530 Unrelated Employer 14a 1 "X" or blank

Services Yes Box
0540 Unrelated Employer 14a 1 "X" or blank

Services No Box
0550 Citizen/Resident 14b 1 "X" or blank

Country of Birth
Yes Box
0560 Citizen/Resident 14b 1 "X" or blank

Country of Birth No
Box

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0574 Filler 1 blank

Number 0000001 - 0000002
*0580 Assets/Liabilities 70 AN, "STMbnn" or blank

Changes Prior 5
Years Statement
*0590 Assets/Liabilities 70 AN, "STMbnn" or blank

Changes Expect 10
Years Stmt
0600 FMV Cash a1 12 N
0610 FMV US Stock and a2 12 N

Securities
0620 FMV Foreign Stock a3 12 N

and Securities
0630 FMV Nonmarketable a4 12 N

US Stock and
Securities
0640 FMV Nonmarketable a5 12 N

Foreign Stock and
Securities
*0650 FMV Former CFC Stock a5a 12 AN, "STMbnn" or blank

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
+0660 US Adj Basis Former b5a 12 N or blank

CFC Stock
+0670 Gain/Loss Former c5a 12 N or blank

CFC Stock
+0680 FMV Res Former CFC d5a 12 N or blank

Stock
*+0690 Company Name 5b 35 AN, "STMbnn" or blank
+0700 Company EIN 5b 9 N or blank
+0710 Company Street 5b 35 AN or blank

Address
*+0720 Company City 5b 22 AN, "STMbnn" or blank
+0730 Company State Code 5b 2 AN or blank
+0740 Company Zip Code 5b 12 N or blank
+0750 Company Foreign 5b 35 AN or blank

State or Province
*+0760 Company Foreign 5b 20 AN, "STMbnn" or blank

Country Name
+0770 Company Foreign 5b 20 AN or blank

Postal Code
0780 FMV Internal US a6 12 N

Pensions
0790 FMV External US a7 12 N

Pensions
0800 Total FMV a8 12 N

Partnership
Interests
*0810 Individual 8 70 AN, "STMbnn" or blank

Partnership Name
+0820 Individual 8 9 N or blank

Partnership EIN

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
*+0830 Ind FMV Partnership 8 12 AN, "STMbnn" or blank

Interest
+0840 Ind US Adj Basis 8 12 N or blank

Partnership Interest
+0850 Ind Gain/Loss 8 12 N or blank

+0860 Ind FMV Res 8 12 N or blank

0870 Total FMV Trusts a9 12 N

Assets
*0880 Individual Trust 9 70 AN, "STMbnn" or blank

Name
+0890 Individual Trust EIN 9 9 N or blank
*+0900 Ind FMV Trust Assets 9 12 AN, "STMbnn" or blank

Trust Assets
+0920 Ind Gain/Loss Trust 9 12 N or blank

Assets
+0930 Ind FMV Res Trust 9 12 N or blank

Assets
0940 Total FMV a10 12 N

Nongrantor Trusts
Interests
*0950 Individual 10 70 AN, "STMbnn" or blank

Nongrantor Trust
Name
+0960 Individual 10 9 N or blank

Nongrantor Trust EIN
*+0970 Ind FMV Nongrantor 10 12 AN, "STMbnn" or blank

Trust Assets

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

Nongrantor Trust
Assets
+0990 Ind Gain/Loss 10 12 N or blank

Nongrantor Trust
Assets
+1000 Ind FMV Res 10 12 N or blank

Nongrantor Trust
Assets
1010 FMV Internal US a11 12 N

Intangibles
1020 FMV External US a12 12 N

Intangibles
1030 FMV Loans to US a13 12 N

Persons
1040 FMV Loans to a14 12 N

Foreign Persons
1050 FMV US Real Property a15 12 N
1060 FMV Foreign Real a16 12 N

Property
1070 FMV US Business a17 12 N

Property
1080 FMV Foreign a18 12 N

Business Property
1090 Total FMV Other a19 12 N

Assets
*1100 Individual Other 19 20 AN, "STMbnn" or blank

Assets Description
+1110 Ind FMV Other Assets 19 12 N or blank

Other Assets

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
+1130 Ind Gain/Loss Other 19 12 N or blank

Assets
+1140 Ind FMV Res Other 19 12 N or blank

Assets
1150 FMV Total Assets a20 12 N
1160 FMV Installment a21 12 N

Obligations Amount
1170 FMV Mortgage/Etc a22 12 N

Amount
1180 FMV Total Other a23 12 N

Liabilities Amount
*1190 FMV Ind Other a23 20 AN, "STMbnn" or blank

Liabilities
Description
+1200 FMV Ind Other a23 12 N or blank

Liabilities Amount
1210 FMV Total a24 12 N

Liabilities Amount
1220 FMV Net Worth Amount a25 12 N
1230 US Adj Basis Cash b1 12 N
1240 US Adj Basis US b2 12 N

Stock and Securities
1250 US Adj Basis b3 12 N

Foreign Stock and
Securities

Nonmarketable US

Nonmarketable
Foreign Stock &
Secur.

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

Internal US Pensions

External US Pensions
1300 Total US Adj Basis b8 12 N

Partnership
Interests

Trusts Assets

Internal US
Intangibles

External US
Intangibles
1340 US Adj Basis Loans b13 12 N

to US Persons
1350 US Adj Basis Loans b14 12 N

to Foreign Persons

Real Property

Foreign Real
Property

Business Property

Foreign Business
Property

Other Assets
1410 US Adj Basis Total b20 12 N

Assets

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
1420 Gain/Loss Cash c1 12 N
1430 Gain/Loss US Stock c2 12 N

and Securities
1440 Gain/Loss Foreign c3 12 N

1450 Gain/Loss c4 12 N
Nonmarketable US
1460 Gain/Loss c5 12 N
Nonmarketable
Foreign Stock &
Securities
1470 Gain/Loss Internal c6 12 N

US Pensions
1480 Gain/Loss External c7 12 N

US Pensions
1490 Total Gain/Loss c8 12 N

Partnership
Interests

Trusts Assets
1510 Gain/Loss Internal c11 12 N

US Intangibles
1520 Gain/Loss External c12 12 N

US Intangibles
1530 Gain/Loss Loans to c13 12 N

US Persons
1540 Gain/Loss Loans to c14 12 N

Foreign Persons
1550 Gain/Loss US Real c15 12 N

Property

Real Property

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
1570 Gain/Loss US c17 12 N

Business Property

Business Property

Other Assets
1600 Gain/Loss Total c20 12 N

Assets
1610 FMV Res Cash d1 12 N
1620 FMV Res US Stock d2 12 N

and Securities
1630 FMV Res Foreign d3 12 N

1640 FMV Res d4 12 N

Nonmarketable US
1650 FMV Res d5 12 N

Nonmarketable
Foreign Stock and
Securities
1660 FMV Res Internal US d6 12 N

Pensions
1670 FMV Res External US d7 12 N

Pensions
1680 Total FMV Res d8 12 N

Partnership
Interests
1690 Total FMV Res d9 12 N

Trusts Assets
1700 FMV Res Internal US d11 12 N

Intangibles
1710 FMV Res External US d12 12 N

Intangibles

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
1720 FMV Res Loans to US d13 12 N

Persons
1730 FMV Res Loans to d14 12 N

Foreign Persons
1740 FMV Res US Real d15 12 N

Property

Real Property
1760 FMV Res US Business d17 12 N

Property

Business Property
1780 Total FMV Res Other d19 12 N

Assets
1790 FMV Res Total Assets d20 12 N

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1804 Filler 1 blank

Number 0000001 - 0000002
1810 US Not-Eff-Con 1a 12 N
Interest Income
1820 US Not-Eff-Con 1b 12 N
Dividend Income
1830 US Not-Eff-Con 1c 12 N
Royalty Income
1840 US Not-Eff-Con 1d 12 N
Pension Income
1850 US Not-Eff-Con 1e 12 N
Total Other Income
*1860 US Not-Eff-Con Ind 1e 20 AN, "STMbnn" or blank

Other Income
Description
+1870 US Not-Eff-Con Ind 1e 12 N or blank

Other Income Amount
1880 US Not-Eff-Con 1f 12 N
Total Income

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
1890 US Eff-Con Gross 2 12 N

Income
1900 US Personal Service 3 12 N

Income
1910 US Property Sales 4a 12 N

Gains
1920 US Stock Sales Gains 4b 12 N
1930 US Debt Obligation 4c 12 N

Sales Gains
1940 US Total Sales Gains 4d 12 N
1950 Pre-Expat Income/ 5 12 N

Gains from Certain
Foreign Corps
1960 Certain Property 6 12 N

Exchange Gains
1970 Certain Foreign 7 12 N

Corps Income
1980 Total Lines 1 To 7 8 12 N
1990 Other Source Gross 9 12 N

Income
2000 Total Gross Income 10 12 N

SECTION 4 - FORMS
FORM 8859 DC First-Time Homebuyer Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 SSN 9 N
0020 Street Address of A 35 AN

Home
0030 City of Home A 22 AN
0040 State of Home A 2 AN
0050 Zip Code of Home A 12 N or nnnnnbbbbbbb or

nnnnnnnnnbbb
0060 Lot Number B 4 N
0070 Square Number C 4 AN
0080 Settlement or D 8 YYYYMMDD

Closing Date
0090 Maximum Allowable 1 12 N

Amount

Gross Income
0130 Subtract Maximum 3 12 N

from Amt on Line 2

SECTION 4 - FORMS
FORM 8859 DC First-Time Homebuyer Credit

No. Ref.
----- -------------- ---- ------ -----------------

$20,000

Line 4
0160 Tentative Credit 6 12 N

Carryforward Credit
0180 Tax from Form 1040 8 12 N
0190 Additional Credit 9 12 N

Amounts from Form
1040
0200 Tax minus Credits 10 12 N
0210 Form 6251 Amount 11 12 N |
0220 Tax minus Form 6251 12 12 N |

Amount
0230 Credit Allowed for 13 12 N |

Current Year
0240 Credit Carryforward 14 12 N |

to Next Year

SECTION 4 - FORMS
FORM 8860 Qualified Zone Academy Bond Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001
*0020 Bond Issuer Name-1 1(a) 35 AN or "STMbnn"
+0030 Bond Issuer City-1 1(a) 22 AN
+0040 Bond Issuer State-1 1(a) 2 A or blank
+0050 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank

Issued-1
+0060 Outstanding 1(c) 12 N

Principal Amount-1
*+0070 Credit Rate-1 1(d) 6 R or "STMbnn"
+0080 Credit Amount-1 1(e) 12 N
0090 Bond Issuer Name-2 1(a) 35 AN
0100 Bond Issuer City-2 1(a) 22 AN
0110 Bond Issuer State-2 1(a) 2 A or blank
0120 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank

Issued-2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0130 Outstanding 1(c) 12 N

Principal Amount-2
0140 Credit Rate-2 1(d) 6 R
0150 Credit Amount-2 1(e) 12 N

Issued-3
0200 Outstanding 1(c0 12 N

Principal Amount-3

Issued-4

Principal Amount-4

Issued-5

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Principal Amount-5
*0370 QZA Bond Credit 2a 12 N or "STMbnn"

from Corp.
+0380 S Corp. EIN 2b 9 N or blank

Credits

Tax

Alternative Minimum
Tax

1040

5735 and 8834

Vehicle Credit

Vehicle Refueling
Prop Credit
0550 General Business 7f 12 N

Credit
0560 Credit for Prior 7g 12 N

Year Minimum Tax
0570 Total Credits 7h 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0590 Allowable Credit 9 12 N

SECTION 4 - FORMS
FORM 8861 Welfare-To-Work Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001
0020 Qualified First- 1a 12 N

Year Wages
0030 Total Qualified 1a 12 N

First-Year Wages
0040 Qualified Second- 1b 12 N

Year Wages
0050 Total Qualified 1b 12 N

Second-Year Wages
0060 Add Lines 1a and 1b 2 12 N
@0065 Group Credit 2 6 "STMbnn" or blank

Division Schedule
@0067 Line 2 Difference 2 6 "STMbnn" or blank

Statement
0070 Welfare-to-Work 3 12 N
Credit (s) Flow-
Through Entities

SECTION 4 - FORMS
FORM 8861 Welfare-To-Work Credit

No. Ref.
----- -------------- ---- ------ -----------------
0075 Form 1041 Portion 4 12 NO ENTRY

Amount

Welfare-to-Work
Credit

Beneficiaries or
Patrons

Current Year Credit

SECTION 4 - FORMS
FORM 8862 Information To Claim Earned Income

Credit...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Year for Which You 1 4 Value "2007" |

Are Filing This Form
0012 Income Reported 2 1 "X" or blank

Incorrectly - Yes
0014 Income Reported 2 1 "X" or blank

Incorrectly - No
0020 Qualifying Child of 3 1 "X" or blank

Another Person -
Yes Box
0030 Qualifying Child of 3 1 "X" or blank

Another Person - No
Box
0042 Number of Days You 4 3 N

Lived in U.S.
0052 Number of Days Your 5 3 N

Spouse Lived in U.S.
0062 Number of Days 6a 3 N

Child 1 Lived in
U.S.

SECTION 4 - FORMS

Credit...

No. Ref.
----- -------------- ---- ------ -----------------
0072 Number of Days 6b 3 N

Child 2 Lived in
U.S.
0082 Child 1 Month and 7a(1) 4 N (MMDD)

Day of Birth
0084 Child 1 Month and 7a(2) 4 N (MMDD)

Day of Death
0092 Child 2 Month and 7b(1) 4 N (MMDD)

Day of Birth
0094 Child 2 Month and 7b(2) 4 N (MMDD)

Day of Death
0133 Street Address 8a Child 1 35 AN, Allowable special

During the Filing characters are space,
Tax Year - 1 slash, hyphen
0137 City, State and Zip 8a Child 1 25 AN

Code - 1


Code - 2


Code - 3
0150 Address Same as 8b 1 "X" or blank

Child 1
0246 Street Address 8b Child 2 35 'See 1st Occ.'

During The Filing
Tax Year - 1
0250 City, State and Zip 8b Child 2 25 'See 1st Occ.'

Code - 1

SECTION 4 - FORMS

Credit...

No. Ref.
----- -------------- ---- ------ -----------------

During the Filing
Tax Year - 2

Code - 2

During the Filing
Tax Year - 3

Code - 3
0290 Other Person Lived 9 1 "X" or blank

w/Child - Yes
0300 Other Person Lived 9 1 "X" or blank

w/Child - No
0310 Other Person Name-1 9a 35 AN, Allowable special

Child 1 characters are: space,
and ampersand (&)
0320 Other Person 9a 11 AN or blank

Relationship-1
Child 1
0330 Other Person Name-2 9a 35 'See 1st Occ.'

Child 1
0340 Other Person 9a 11 'See 1st Occ.'

Relationship-2
Child 1
0350 Other Person Name-3 9a 35 'See 1st Occ.'

Child 1
0360 Other Person 9a 11 'See 1st Occ.'

Relationship-3
Child 1
0370 Other Person Same 9b 1 "X" or blank

as Child 1

SECTION 4 - FORMS

Credit...

No. Ref.
----- -------------- ---- ------ -----------------
0380 Other Person Name-1 9b 35 AN, Allowable special

Child 2 characters are: space,
and ampersand (&)
0390 Other Person 9b 11 AN or blank

Relationship-1
Child 2
0400 Other Person Name-2 9b 35 'See 1st Occ.'

Child 2
0410 Other Person 9b 11 'See 1st Occ.'

Relationship-2
Child 2
0420 Other Person Name-3 9b 35 'See 1st Occ.'

Child 2
0430 Other Person 9b 11 'See 1st Occ.'

Relationship-3
Child 2

SECTION 4 - FORMS
FORM 8863 Education Credits (Hope and Lifetime...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Student's First 1a 10 AN, "STMbnn" or blank

Name - 1
+0020 Student's Last Name 1a 15 AN (last name) or blank

- 1
+0030 Student's Name 1a 4 First 4 significant

Control - 1 characters of student's
embedded spaces;
(see special
instructions) or blank
+0035 Student's SSN - 1 1b 9 N or blank
*+0040 Qualified Expenses 1c 12 N or "STMbnn"

Paid in Current Tax
Year - 1
+0050 Smaller of Exp Paid 1d 12 N

in Current TY or
$1,100 - 1
+0060 Add Columns c and d 1e 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
+0070 Enter 1/2 of the 1f 12 N

Amt in Column e - 1
0080 Student's First 1a 10 'See 1st Occ.'

Name - 2
0090 Student's Last Name 1a 15 'See 1st Occ.'

- 2
0100 Student's Name 1a 4 'See 1st Occ.'

Control - 2
0105 Student's SSN - 2 1b 9 'See 1st Occ.'
0110 Qualified Expenses 1c 12 N

Paid in Current Tax
Year - 2
0120 Smaller of Exp Paid 1d 12 N

in Current TY or
$1,100 - 2
0130 Add Columns c and d 1e 12 N
0140 Enter 1/2 of the 1f 12 N

Amt in Column e - 2

Name - 3

- 3

Control - 3

Paid in Current Tax
Year - 3
0190 Smaller of Exp Paid 1d 12 N

in Current TY or
$1,100 - 3
0200 Add Columns c and d 1e 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0210 Enter 1/2 of the 1f 12 N

Amt in Column e - 3
0240 Tentative Hope 2 12 N

Credit
*0250 Student's First 3a 10 AN, "STMbnn" or blank

Name - 1
+0260 Student's Last Name 3a 15 AN (last name) or blank

- 1

embedded spaces;
(see special
instructions) or blank
+0275 Student's SSN - 1 3b 9 N or blank
+0280 Qualified Expenses - 3c 12 N

1

Name - 2

- 2

Control - 2
0320 Qualified Expenses - 3c 12 'See 1st Occ.'

2

Name - 3

- 3

Control - 3

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0360 Qualified Expenses - 3c 12 'See 1st Occ.'

3

Expenses

or $10,000
--|
--|
--|
--|
0470 Tentative Lifetime 6 12 N |
Learning Credit
0480 Tentative Education 7 12 N

Credits
0490 Enter $57,000 8 12 N |

($114,000 if
Married Filing
Jointly)
0500 Modified AGI from 9 12 N

1040 or 1040A
0510 Subtract Lines 10 10 12 N

from 9
0515 Enter $10,000 11 12 N

($20,000 if Married
Filing Jointly)

$10,000 (by $20,000
if Married)

Line 12
0540 Tax from 1040 or 14 12 N

1040A
0550 Total 1040/1040A 15 12 N

other credits

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0552 Amount from F6251 16 12 N |

or from AMT
Worksheet
0554 Add Lines 15 and 16 17 12 N |

from Line 14
0590 Education Credits 19 12 N |

SECTION 4 - FORMS
FORM 8864 Biodiesel and Renewable Diesel Fuels

Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
@0008 Statement in Lieu 6 "STMbnn" or blank

of Previously Filed
Certificate
0020 Biodiesel Gallons 1a 6 N
0030 Biodiesel Amount 1c 12 N
0040 Agri-Biodiesel 2a 6 N
Gallons
0050 Agri-Biodiesel 2c 12 N
Amount
0052 Renewable Diesel 3a 6 N

Gallons
0054 Renewable Diesel 3c 12 N

Amount
0060 Biodiesel Mixture 4a 6 N

Gallons

SECTION 4 - FORMS
FORM 8864 Biodiesel and Renewable Diesel Fuels

Credit

No. Ref.
----- -------------- ---- ------ -----------------
0070 Biodiesel Mixture 4c 12 N

Amount
0080 Agri-Biodiesel Mix 5a 6 N

Gallons
0090 Agri-Biodiesel Mix 5c 12 N

Amount
0092 Renewable Diesel 6a 6 N

Mix Gallons
0094 Renewable Diesel 6c 12 N

Mix Amount
0096 Qualified Agri- 7a 6 N

Biodiesel
Production Gallons
0098 Qualified Agri- 7c 12 N

Biodiesel
Production Amount
0100 Total of All 8c 12 N

Biodiesel Fuels
Amount
0110 Pass-Through Credits 9c 12 N
0115 Form 1041 Portion 10c 12 NO ENTRY

Amount
0118 Beneficiaries 10c 12 NO ENTRY

Portion
0120 Current Year Credit 10c 12 N
@0125 Credit Division 10c 6 "STMbnn" or blank

Schedule

Beneficiaries or
Patrons

Current Year Credit

SECTION 4 - FORMS
FORM 8865 PAGE 1 Return of U.S. Persons with Respect

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record Id 6 "FRMbbb"

Identification
Number
0004 Filler 1 Blank

Number 0000001 - 0000005
0006 Tax Period 6 YYYYMM
@0007 Category/Filer 6 "STMbnn" or blank

Attachment
0010 Partnership's Tax 8 YYYYMMDD

Year Beginning
0020 Partnership's Tax 8 YYYYMMDD

Year Ending
0080 Category 1 Filer A 1 NO ENTRY
0090 Category 2 Filer A 1 "X" or blank
0120 Filer's Tax Year B 8 YYYYMMDD

Beginning
0130 Filer's Tax Year B 8 YYYYMMDD

Ending

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
0140 Filer's Share Of C 12 N

Liabilities
Nonrecourse
0150 Qualified C 12 N
Nonrecourse
Financing
0160 Other C 12 N
0170 Parent Filer's Name D 35 AN
0180 Parent Filer's D 35 AN

Address
0190 Parent Filer's City D 22 AN
0200 Parent Filer's State D 2 AN
0210 Parent Filer's Zip D 12 N or nnnnnbbbbbbb

Code or nnnnnnnnnbbb
or blank
0220 Parent Filer's Ein D 9 N
*0230 Name Other Partner E(1) 35 AN or "STMbnn" or blank
+0240 Address Other E(2) 35 AN

Partner
*+0250 City Other Partner E(2) 22 AN, "STMbnn" or blank
+0260 State Other Partner E(2) 2 AN
+0270 Zip Code Other E(2) 12 N or nnnnnbbbbbbb

Partner or nnnnnnnnnbbb
or blank
+0280 Identifying Number E(3) 9 N

Other Partner
+0290 First Category 1 E(4) 1 "X" or blank

Filer
+0300 First Category 2 E(4) 1 "X" or blank

Filer

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
+0310 Constructive Owner E(4) 1 "X" or blank
0320 Name Other Partner - E(1) 35 AN

2
0330 Address Other E(2) 35 AN

Partner - 2
0340 City Other Partner - E(2) 22 AN

2
0350 State Other Partner E(2) 2 AN

- 2
0360 Zip Code Other E(2) 12 N or nnnnnbbbbbbb

Partner - 2 or nnnnnnnnnbbb
or blank
0370 Indentifying Number E(3) 9 N

Other Partner - 2
0380 Second Category 1 E(4) 1 "X" or blank

Filer
0390 Second Category 2 E(4) 1 "X" or blank

Filer
0400 Constructive Owner - E(4) 1 "X" or blank

2
0410 Name Other Partner - E(1) 35 AN

3
0420 Address Other E(2) 35 AN

Partner - 3
0430 City Other Partner - E(2) 22 AN

3
0440 State Other Partner E(2) 2 AN

- 3
0450 Zip Code Other E(2) 12 N or nnnnnbbbbbbb

Partner - 3 or nnnnnnnnnbbb
or blank

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
0460 Identifying Number E(3) 9 N

Other Partner - 3
0470 Third Category 1 E(4) 1 "X" or blank

Filer
0480 Third Category 2 E(4) 1 "X" or blank

Filer
0490 Constructive Owner - E(4) 1 "X" or blank

3
--|
--|
--|
--|
--|
--|
--|
--|
--|
--|
0590 Name Line 1 Foreign F(1) 35 AN
Partnership
0600 Name Line 2 Foreign F1 35 AN

Partnership
0605 In Care of Name Line F1 35 AN or blank
0610 Address Foreign F1 35 AN

Partnership
0615 Reserved F1 35 NO ENTRY
0620 City Foreign F1 22 AN

Partnership
0625 Foreign City, State F1 35 AN

or Province
0630 State Foreign F1 2 AN

Partnership
0635 Country Foreign F1 35 AN

Partnership

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
0640 Zip Code Foreign F1 12 N or nnnnnbbbbbbb

Partnership or nnnnnnnnnbbb
or blank
0650 EIN Foreign F2 9 N or blank

Partnership
0660 Country Under Whose F3 35 AN

Laws Organized
0670 Date Of Organization F4 8 YYYYMMDD
0680 Principal Business F5 35 AN

Place
0690 Business Activity F6 6 N or blank

Code Valid
Range:111100-813000
0700 Principal Business F7 35 AN

Activity
0710 Functional Currency F8a 20 AN

Name
0712 Exchange Rate F8b 11 R (nnnnnnn.nnnn)

(decimal is implied)
@0715 Attach Statement F8 6 "STMbnn" or blank

Identifying QBU
0720 Name Line 1 U.S. G1 35 AN

Agent
0730 Name Line 2 U.S. G1 35 AN

Agent
0740 Address U.S. Agent G1 35 AN
0750 City U.S. Agent G1 22 AN
0760 State U.S. Agent G1 2 AN
0770 Zip Code U.S. Agent G1 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
0775 Identifying Number G1 9 N

Of Agent
0780 File Form 1042 G2 1 "X" or blank
0805 Reserved G2 12 Blank
0810 Name Line 1 Foreign G3 35 AN

Partnership's Agent
0820 Name Line 2 Foreign G3 35 AN

Partnership's Agent
0830 Address Foreign G3 35 AN

Agent
0840 City Foreign Agent G3 22 AN
0850 State Foreign Agent G3 2 AN
0860 Zip Code Foreign G3 12 N or nnnnnbbbbbbb

Agent or nnnnnnnnnbbb
or blank
0865 Country Foreign G3 35 AN or blank

Agent
0870 Name Line 1 Person G4 35 AN

With Books/Records
0880 Name Line 2 Person G4 35 AN

With Books/Records
0890 Address Person With G4 35 AN

Books
0900 City Person With G4 22 AN

Books
0910 State Person With G4 2 AN

Books

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
0920 Zip Code Person G4 12 N or nnnnnbbbbbbb

With Books or nnnnnnnnnbbb
or blank
0925 Country Person With G4 35 AN or blank

Books
0930 Location Books G4 35 AN
0940 Special Allocations G5 1 "X" or blank

Made (Yes Box)
0950 Special Allocations G5 1 "X" or blank

Made (No Box)
0960 Number Of Foreign G6 12 N

Disregarded Entities
@0965 Attach List of G6 6 "STMbnn" or BLANK

Entities
0970 How Is Partnership G7 25 AN

Classified
0980 Partnership Own G8 1 "X" or blank

Separate Units (Yes
Box)
0990 Partnership Own G8 1 "X" or blank

Separate Units (No
Box)
@0995 Attach Schedule of G8 6 "STMbnn" OR BLANK

Separate Units
1000 Total Receipts & G9 1 "X" or blank

Assets Less Than
Limit (Yes)
1010 Total Receipts & G9 1 "X" or blank

Assets Less Than
Limit (No)
@1029 Form 8865 Page 1 6 "STMbnn" or blank

Global Statement

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1034 Filler 1 Blank

Number 0000001 - 0000005
1040 Owns Direct Interest SCH A a 1 "X" or blank
1045 Owns Constructive SCH A b 1 "X" or blank

Interest
*1050 Name Constructive SCH A 35 AN or "STMbnn" OR BLANK

Ownership
+1060 Address SCH A 35 AN

Constructive
Ownership
*+1070 City Constructive SCH A 22 AN or "STMbnn"

Ownership
+1080 State Constructive SCH A 2 AN

Ownership
+1090 Zip Code SCH A 12 N or nnnnnbbbbbbb

Constructive or nnnnnnnnnbbb
Ownership or blank
+1100 Identifying Number SCH A 9 N

Constructive
Ownership

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
+1110 Foreign Person SCH A 1 "X" or blank
+1120 Direct Partner SCH A 1 "X" or blank
1130 Name Constructive SCH A 35 AN

Ownership - 2
1140 Address SCH A 35 AN

Constructive
Ownership - 2
1150 City Constructive SCH A 22 AN

Ownership - 2
1160 State Constructive SCH A 2 AN

Ownership - 2
1170 Zip Code SCH A 12 N or nnnnnbbbbbbb

Ownership - 2 or blank
1180 Identifying Number SCH A 9 N

Constructive
Ownership - 2
1190 Foreign Person - 2 SCH A 1 "X" or blank
1200 Direct Partner - 2 SCH A 1 "X" or blank

Ownership - 3

Constructive
Ownership - 3

Ownership - 3

Ownership - 3


SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

Constructive
Ownership

Ownership - 4

Constructive
Ownership - 4

Ownership - 4

Ownership - 4


Constructive
Ownership - 4

Ownership - 5

Constructive
Ownership - 5

Ownership - 5

Ownership - 5

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------


Constructive
Ownership - 5
*1450 Name Of Partners SCH A-1 35 AN, "STMbnn" or blank
+1460 Address of Partners SCH A-1 35 AN
*+1470 City of Partners SCH A-1 22 AN OR "STMbnn"
+1480 State of Partners SCH A-1 2 AN
+1490 Zip Code of Partners SCH A-1 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank
+1500 Identifying Number SCH A-1 9 N

of Partners
+1510 Foreign Person Check SCH A-1 1 "X" or blank
1520 Name Of Partners - 2 SCH A-1 35 AN
1530 Address of Partners SCH A-1 35 AN

- 2
1540 City of Partners - 2 SCH A-1 22 AN
1550 State of Partners - SCH A-1 2 AN

2
1560 Zip Code of SCH A-1 12 N or nnnnnbbbbbbb

Partners - 2 or nnnnnnnnnbbb
or blank
1570 Identifying Number SCH A-1 9 N

of Partners - 2

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
1580 Foreign Person SCH A-1 1 "X" or blank

Check - 2

- 3

3

or blank

of Partners - 3

Check - 3

- 4
1680 City of Patners - 4 SCH A-1 22 AN

4

or blank

of Partners - 4

Check - 4

- 5

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

5

or blank

of Partners - 5

Check - 5
1800 Other Foreign SCH A-1 1 "X" or blank

Person Direct
Partner (Yes Box)
1810 Other Foreign SCH A-1 1 "X" or blank

Person Direct
Partner (No Box)
*1820 Name Of Partnership SCH A-2 35 AN or "STMbnn"

OR BLANK
+1830 Address of SCH A-2 35 AN

Partnership
*+1840 City of Partnership SCH A-2 22 AN or "STMbnn"
+1850 State of Partnership SCH A-2 2 AN
+1860 Zip Code of SCH A-2 12 N or nnnnnbbbbbbb

Partnership or nnnnnnnnnbbb
or blank
+1870 EIN Of Partnership SCH A-2 9 N
+1880 Ordinary Income Or SCH A-2 12 N

Loss
+1890 Foreign Partnership SCH A-2 1 "X" or blank

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
1900 Name Of Partnership SCH A-2 35 AN

- 2
1910 Address of SCH A-2 35 AN

Partnership - 2
1920 City of Partnership SCH A-2 22 AN

- 2
1930 State of SCH A-2 2 AN

Partnership - 2

Partnership - 2 or nnnnnnnnnbbb
or blank
1950 EIN of Partnership - SCH A-2 9 N

2
1960 Ordinary Income Or SCH A-2 12 N

Loss - 2
1970 Foreign Partnership SCH A-2 1 "X" or blank

- 2

- 3

Partnership - 3

- 3

Partnership - 3

or blank

3

Loss - 3

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

- 3

- 4

Partnership - 4

- 4

Partnership - 4

or blank

4

Loss - 4

- 4

- 5

Partnership - 5

- 5

Partnership - 5

or blank

5

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

Loss - 5

- 5
2220 Gross Receipts Or SCH B 1a 12 N

Sales
@2225 Attach Schedule of SCH B 1a 6 "STMbnn" or blank

Line 1a
2230 Less Returns And SCH B 1b 12 N

Allowances
2240 Total SCH B 1c 12 N
2250 Cost Of Goods Sold SCH B 2 12 N
2260 Gross Profit SCH B 3 12 N
2270 Ordinary Income SCH B 4 12 N

(loss)
@2275 Ordinary Income SCH B 4 6 "STMbnn" or blank

(Loss) (Attach
Schedule)
2280 Net Farm Profit SCH B 5 12 N

(Loss)
2290 Net Gain (loss) SCH B 6 12 N
2300 Other Income (loss) SCH B 7 12 N
@2305 Other Income (loss) SCH B 7 6 "STMbnn" OR BLANK

(attach Schedule)
2310 Total Income (loss) SCH B 8 12 N
2320 Salaries & Wages SCH B 9 12 N
2330 Guaranteed Payments SCH B 10 12 N

To Partners

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
2340 Repairs & SCH B 11 12 N

Maintenance
2350 Bad Debts SCH B 12 12 N
2360 Rent SCH B 13 12 N
2370 Taxes & Licenses SCH B 14 12 N
2380 Interest SCH B 15 12 N
@2385 Interest Attachment SCH B 15 6 "STMbnn" or blank
2390 Depreciation SCH B 16a 12 N
2400 Less Depreciation SCH B 16b 12 N

Reported On
Schedule A
2405 Total Depreciation SCH B 16c 12 N
2410 Depletion SCH B 17 12 N
2420 Retirement Plans, SCH B 18 12 N

Etc.
2430 Employee Benefits SCH B 19 12 N

Programs
2440 Other Deductions SCH B 20 12 N
@2445 Other Deductions SCH B 20 6 "STMbnn" or blank

(Attach Schedule)
2450 Total Deductions SCH B 21 12 N
2460 Ordinary Business SCH B 22 12 N

Income (Loss)

Global Statement

SECTION 4 - FORMS
FORM 8865 PAGE 3 Return of U.S. Persons With Respect

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
2474 Filler 1 Blank

Number 0000001 - 0000005
*2480 S-T Description of SCH D 1(a) 15 AN, "STCGL", or blank

Property
+2490 S-T Date Acquired SCH D 1(b) 8 YYYYMMDD, or "VARIOUS"
+2500 S-T Date Sold SCH D 1(c) 8 YYYYMMDD
+2510 S-T Sales Price SCH D 1(d) 12 N, or "EXPIRED"
+2520 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED"

Basis
+2530 S-T Gain or Loss SCH D 1(f) 12 N
2540 S-T Description of SCH D 1(a) 15 AN

Property - 2
2550 S-T Date Acquired - SCH D 1(b) 8 'See 1st Occ.'

2
2560 S-T Date Sold - 2 SCH D 1(c) 8 YYYYMMDD
2570 S-T Sales Price - 2 SCH D 1(d) 12 N, or "EXPIRED"
2580 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED"

Basis - 2

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
2590 S-T Gain or Loss - 2 SCH D 1(f) 12 N

Property - 3

3

Basis - 3

Property - 4

4

Basis - 4
2720 S-T Capital Gain SCH D 2(f) 12 N

From Installment
Sales
2730 S-T Capital Gain SCH D 3(f) 12 N

(Loss) Like-Kind
Exchange
2740 Partnership's Share SCH D 4(f) 12 N

Net S-T Capital
Gain (Loss)

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
2750 Net S-T Capital SCH D 5(f) 12 N

Gain (Loss)
*2760 L-T Description of SCH D 6(a) 15 AN or "LTCGL" or blank

Property
+2770 L-T Date Acquired SCH D 6(b) 8 YYYYMMDD, or "INHERIT",

or "VARIOUS"
+2780 L-T Date Sold SCH D 6(c) 8 YYYYMMDD
+2790 L-T Sales Price SCH D 6(d) 12 N, or "EXPIRED"
+2800 L-T Cost or Other SCH D 6(e) 12 N, or "EXPIRED"

Basis
+2810 L-T Gain or Loss SCH D 6(f) 12 N
2830 L-T Description of SCH D 6(a) 15 AN

Property - 2
2840 L-T Date Acquired - SCH D 6(b) 8 'See 1st Occ.'

2
2850 L-T Date Sold - 2 SCH D 6(c) 8 YYYYMMDD
2860 L-T Sales Price - 2 SCH D 6(d) 12 N, or "EXPIRED"
2870 L-T Cost or Other SCH D 6(e) 12 N, or "EXPIRED"

Basis - 2
2880 L-T Gain or Loss - 2 SCH D 6(f) 12 N

Property - 3

3

Basis - 3

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

Property - 4

4

Basis - 4
3040 L-T Capital Gain SCH D 7(f) 12 N

Installment Sales
Gain (Loss)
3060 Long-term Capital SCH D 8(f) 12 N

Gain Like-Kind
Exchange Gain
3080 Partnership's Share SCH D 9(f) 12 N

Net L-T Capital
Gain (Loss)
3100 Capital Gain SCH D10(f) 12 N

Distributions
3130 Net Long-Term SCH D11(f) 12 N

Capital Gain (Loss)
@3135 Form 8865, Page 3, 6 "STMbnn" or blank

Global Statement

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
3144 Filler 1 Blank

Number 0000001 - 0000005
3150 Ordinary Business SCH K 1 12 N

Income (Loss)
3160 Net Income (Loss) SCH K 2 12 N

from Rental
3170 Gross Income from SCH K 3a 12 N

Other Rental
Activities
3180 Expenses from Other SCH K 3b 12 N

Rental Activities
@3185 Expenses (Attach SCH K 3b 6 "STMbnn" or blank

Schedule)
3190 Net Income (Loss) SCH K 3c 12 N

from Other Rental
Activities
3196 Guaranteed Payments SCH K 4 12 N
3200 Interest Income SCH K 5 12 N
3210 Ordinary Dividends SCH K 6a 12 N

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------
3216 Qualified Dividends SCH K 6b 12 N
3220 Royalty Income SCH K 7 12 N
3230 Net S-T Capital SCH K 8 12 N

Gain (Loss)
3240 Net L-T Capital SCH K 9a 12 N

Gain (Loss)
3250 Collectibles (28%) SCH K 9b 12 N

Gain (Loss)
3260 Unrecaptured SCH K 9c 12 N

Section 1250 Gain
@3265 Section 1250 Gain SCH K 9c 6 "STMbnn" or blank

Attach. Schedule
3270 Net Section 1231 SCH K 10 12 N

Gain (Loss)
3280 Other Income (Loss) SCH K 11 12 N
3282 Other Income (Loss) SCH K 11 20 AN

Explanation
@3285 Other Income (Loss) SCH K 11 6 "STMbnn" or blank

(Attach Schedule)
3290 Section 179 SCH K 12 12 N

Deduction
3300 Contributions SCH K 13a 12 N
@3305 Contributions SCH K 13a 6 "STMBnn" or blank

(Attach Schedule)
3320 Investment Interest SCH K 13b 12 N

Expense
*3330 Section 59(e)(2) SCHK13c(1) 20 AN, "STMbnn" or blank

Expenditures Type
+3340 Section 59(e)(2) SCHK13c(2) 12 N

Expenditures Amount

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------
@3345 Expenditures Attach SCHK13c(2) 6 "STMbnn" or blank
3350 Other Deductions SCH K 13d 12 N
3352 Other Deductions SCH K 13d 20 AN

Explanation
@3355 Other Deductions SCH K 13d 6 "STMbnn" or blank

(Attach Schedule)
3360 Self-employment Net SCH K 14a 12 N

Earnings
3370 Farming or Fishing SCH K 14b 12 N

Gross Income
3380 Nonfarm Gross Income SCH K 14c 12 N
3390 Low-income Housing SCH K 15a 12 N

Credit-Section
42(J)(5)
@3395 Line 15a Attachment SCH K 15a 6 "STMbnn" or blank
3400 Low-income Housing SCH K 15b 12 N

Credit Other
@3405 Line 15b Attachment SCH K 15b 6 "STMbnn" or blank
3410 Rehabilitation SCH K 15c 12 N

Expenditures Rental
Real Estate
@3415 Rental Real Estate SCH K 15c 6 "STMbnn" or blank

Attachment
*3430 Other Rental Real SCH K 15d 12 N or "STMbnn" or blank

Estate Credits
+3440 Type of Rental SCH K 15d 15 AN

Credit
3445 Statement Reference SCH K 15d 6 Blank

- BMF Use Only
*3460 Other Rental Credits SCH K 15e 12 N or "STMbnn" or blank

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------
+3470 Type of Other SCH K 15e 15 AN

Rental Credit
3475 Statement Reference SCH K 15e 6 Blank

- BMF Use Only
*3490 Other Credits SCH K 15f 12 N or "STMbnn" or blank
+3500 Type of Other Credit SCH K 15f 20 AN
@3505 Other Credits SCH K 15f 6 "STMbnn" or blank

Attach Schedule
3520 Name of Foreign SCH K 16a 35 AN

Country or U.S.
Possession
@3525 Foreign Country SCH K 16a 6 "STMbnn" or blank

Attachment
3530 Gross Income from SCH K 16b 12 N

All Sources
3540 Gross Income SCH K 16c 12 N

Sourced at Partner
Level
@3545 Schedule of SCH K 16c 6 "STMbnn" or blank

Reductions
3550 Passive Category SCH K 16d 12 N |

Income
3560 General Category SCH K 16e 12 N |

Income
--|
3570 Other Income SCH K 16f 12 N |
@3575 Other Income SCH K 16f 6 "STMbnn" or blank |

(Attach Statement)
3580 Interest Expense at SCH K 16g 12 N

Partner Level
3590 Other at Partner SCH K 16h 12 N

Level

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------
3600 Passive Category SCH K 16i 12 N |

Deductions
3610 General Category SCH K 16j 12 N |

Deductions
--|
3620 Other Deductions SCH K 16k 12 N |
@3625 Other Deductions SCH K 16k 6 "STMbnn" or blank |

(Attach Statement)
3630 Foreign Taxes SCH K 16l 1 "X" or blank

(Paid) Box
3640 Foreign Taxes SCH K 16l 1 "X" or blank

(Accrued) Box
3650 Foreign Taxes Paid SCH K 16l 12 N

Amount
3660 Reduction in Taxes SCH K 16m 12 N
@3665 Reduction in Taxes SCH K 16m 6 "STMbnn" or blank

(Attach Schedule)
@3667 Other Foreign Tax SCH K 16n 6 "STMbnn" or blank

Information
3670 Depreciation SCH K 17a 12 N

Adjustment
3680 Adjusted Gain or SCH K 17b 12 N

Loss
@3685 Adjusted Gain or SCH K 17b 6 "STMbnn" or blank

Loss Attachment
3690 Depletion (Other SCH K 17c 12 N

than Oil and Gas)
3700 Gross Income Oil, SCH K 17d 12 N

Gas & Geothermal
Properties

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------
@3705 Oil, Gas & SCH K 17d 6 "STMbnn" or blank

Geothermal
Attachment
3710 Deductions Oil, Gas SCH K 17e 12 N

& Geothermal Prop.
@3715 Deductions Oil, Gas SCH K 17e 6 "STMbnn" or blank

Attachment
3720 Other AMT Items SCH K 17f 12 N
@3725 Other AMT Items SCH K 17f 6 "STMbnn" or blank

(Attach Schedule)
3730 Tax-Exempt Interest SCH K 18a 12 N

Income
3740 Other Tax-Exempt SCH K 18b 12 N

Income
3746 Nondeductible SCH K 18c 12 N

Expenses
3750 Distributions of SCH K 19a 12 N

Money
@3755 Adjusted Basis & SCH K 19a 6 "STMbnn" or blank

FMV of Securities
(Attach)
3760 Distributions Other SCH K 19b 12 N

property
@3765 Adjusted Basis & SCH K 19b 6 "STMbnn" or blank

FMV of Property
(Attach)
3770 Investment Income SCH K 20a 12 N
3780 Investment Expenses SCH K 20b 12 N
@3785 Other Items & SCH K 20c 6 "STMbnn" or blank

Amounts (Attach
Schedule)

SECTION 4 - FORMS

to Certain...

No. Ref.
----- -------------- ---- ------ -----------------

Global Statement

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
3794 Filler 1 Blank

Number 0000001 - 0000005
3800 Cash Beginning Of SCH L 1(b) 12 N

Tax Year
3810 Cash End Of Tax Year SCH L 1(d) 12 N
3820 Trade Notes SCH L2a(a) 12 N

Beginning Of Tax
Year
3830 Trade Notes End Of SCH L2a(c) 12 N

Tax Year
3840 Less Allowance For SCH L2b(a) 12 N

Bad Debts Beg. Of
Tax Year
3850 Less Allowance For SCH L2b(b) 12 N

Bad Debts Beg. Of
Tax Year
3860 Less Allowance For SCH L2b(c) 12 N

Bad Debts End Of
Tax Year

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
3870 Less Allowance For SCH L2b(d) 12 N

Bad Debts End Of
Tax Year
3880 Inventories SCH L 3(b) 12 N

Beginning Of Tax
Year
3890 Inventories End Of SCH L3(d) 12 N

Tax Year
3900 U.S. Government SCH L 4(b) 12 N

Obligations
Beginning Of Tax
Year
3910 U.S. Government SCH L 4(d) 12 N

Obligations End Of
Tax Year
3920 Tax-Exempt SCH L 5(b) 12 N

Securities
Beginning Of Tax
Year
3930 Tax-Exempt SCH L 5(d) 12 N

Securities End Of
Tax Year
3940 Other Current SCH L 6(b) 12 N

Assets Beginning Of
Tax Year
3950 Other Current SCH L 6(d) 12 N

Assets End Of Tax
Year
@3955 Other Current SCH L 6 6 "STMbnn" or blank

Assets (Attach
Schedule)
3960 Mortgage & Real SCH L 7(b) 12 N

Estate Loans
Beginning Of Tax
Year

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
3970 Mortgage & Real SCH L 7(d) 12 N

Estate Loans End Of
Tax Year
3980 Other Investment SCH L 8(b) 12 N

Beginning Of Tax
Year
3990 Other Investments SCH L 8(d) 12 N

End Of Tax Year
@3995 Other Investments SCH L 8 6 "STMbnn" or blank

(Attach Schedule)
4000 Buildings & Other SCH L9a(a) 12 N

Assets Beginning Of
Tax Year
4010 Buildings & Other SCH L9a(c) 12 N

Depreciable Assets
End Of TY
4020 Less Accumulated SCH L9b(a) 12 N

Depreciation Beg.
Of Tax Year
4030 Less Depreciation SCH L9b(b) 12 N

Beginning Of Tax
Year
4040 Less Accumulated SCH L9b(c) 12 N

Depreciation End Of
Tax Year
4050 Less Depreciation SCH L9b(d) 12 N

End of Tax Year
4060 Depletable Assets SCHL10a(a) 12 N

Beginning Of Tax
Year
4070 Depletable Assets SCHL10a(c) 12 N

End Of Tax Year
4080 Less Accumulated SCHL10b(a) 12 N

Depletion Beginning
Of Tax Year

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
4090 Less Depletion SCHL10b(b) 12 N

Beginning Of Tax
Year
4100 Less Accumulated SCHL10b(c) 12 N

Depletion End of
Tax Year
4110 Less Depletion End SCHL10b(d) 12 N

of Tax Year
4120 Land Beginning Of SCHL11(b) 12 N

Tax Year
4130 Land End Of Tax Year SCHL11(d) 12 N
4140 Intangible Assets SCHL12a(a) 12 N

Beginning Of Tax
Year
4150 Intangible Assets SCHL12a(c) 12 N

End Of Tax Year
4160 Less Accumulated SCHL12b(a) 12 N

Amortization Beg.
Of Tax Year
4170 Less Amortization SCHL12b(b) 12 N

Beginning Of Tax
Year
4180 Less Accumulated SCHL12b(c) 12 N

Amortization End Of
Year
4190 Less Amortization SCHL12b(d) 12 N

End Of Tax Year
4200 Other Assets SCHL13(b) 12 N

Beginning Of Tax
Year
4210 Other Assets End Of SCH L13(d) 12 N

Tax Year
@4215 Other Assets SCH L 13 6 "STMbnn" or blank

(Attach Schedule)

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
4220 Total Assets SCH L14(b) 12 N

Beginning Of Tax
Year
4230 Total Assets End Of SCH L14(d) 12 N

Tax Year
4240 Accounts Payable SCH L15(b) 12 N

Beginning Of Tax
Year
4250 Accounts Payable SCH L15(d) 12 N

End Of Tax Year
4260 Mortgages Payable SCHL16(b) 12 N

Less Than 1 Year BOY
4270 Mortgages Payable SCH L16(d) 12 N

Less Than 1 Year EOY
4280 Other Current SCH L17(b) 12 N

Liabilities
Beginning Of Tax
Year
4285 Reserved SCH L17(b) 6 Blank
4290 Other Current SCH L17(d) 12 N

Liabilities End Of
Tax Year
@4295 Other Current SCH L 17 6 "STMbnn" or blank

Liabilities (Attach
Schedule)
4300 All Nonrecourse SCH L18(b) 12 N

Loans Beginning Of
Tax Year
4310 All Nonrecourse SCH L18(d) 12 N

Loans End Of Tax
Year
4320 Mortgage Payable 1 SCH L19(b) 12 N

Year Or More BOY

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
4330 Mortgages Payable SCH L19(d) 12 N

in 1 Year Or More
EOY
4340 Other Liabilities SCH L20(b) 12 N

Beginning Of Tax
Year
4350 Other Liabilities SCH L20(d) 12 N

End Of Tax Year
@4355 Other Liabilities SCH L 20 6 "STMbnn" or blank

(Attach Schedule)
4360 Partner's Capital SCH L21(b) 12 N

Accounts Beginning
Of Tax Year
4370 Partner's Capital SCH L21(d) 12 N

Accounts End Of Tax
Year
4380 Total Liabilities & SCH L22(b) 12 N

Capital Beginning
Of Tax Year
4390 Total Liabilities & SCH L22(d) 12 N

Capital End Of Tax
Year

Global Statement

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
4414 Filler 1 Blank

Number 0000001 - 0000005
4420 Total U.S. Assets SCH M 1(a) 12 N

Beginning Of Tax
Year
4430 Total U.S. Assets SCH M 1(b) 12 N

End Of Tax Year
4440 Passive Category SCH M2a(a) 12 N |

Beginning of Tax
Year
4450 Passive Category SCH M2a(b) 12 N |

End of Tax Year
4460 General Category SCH M2b(a) 12 N |

Beginning of Tax
Year
4470 General Category SCH M2b(b) 12 N |

End of Tax Year
--|
4480 Other Beginning of SCH M2c(a) 12 N |
Tax Year

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
4490 Other End of Tax SCH M2c(b) 12 N |

Year
@4495 Other (Attach SCH M2c 6 "STMbnn" or blank |

Statement)
4500 Net Income (Loss) SCH M-1 1 12 N

Per Books
4510 Income Included On SCH M-1 2 12 N

Schedule K
@4515 Income Included On SCH M-1 2 6 "STMbnn" or blank

Schedule K (Itemize)
4520 Guaranteed Payments SCH M-1 3 12 N
4530 Depreciation SCH M-1 4a 12 N

Expenses
4540 Travel & SCH M-1 4b 12 N

Entertainment
@4545 Attach Statement SCH M-1 4 6 "STMbnn" or blank

For Other Expenses
4550 Total For Other SCH M-1 4b 12 N

Expenses
4560 Total Expenses Line SCH M-1 4b 12 N

4
4570 Add Lines 1-4 SCH M-1 5 12 N
4580 Tax Exempt Interest SCH M-1 6a 12 N
@4585 Attach Statement SCH M-1 6a 6 "STMbnn" or blank

For Other Income
4590 Total For Other SCH M-1 6a 12 N

Income
4600 Total Income Line 6a SCH M-1 6a 12 N
4610 Depreciation SCH M-1 7a 12 N

Deductions

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
@4615 Attach Statement SCH M-1 7a 6 "STMbnn" or blank

For Other Deductions
4620 Total For Other SCH M-1 7a 12 N

Deductions
4630 Total Deductions SCH M-1 7a 12 N

Line 7a
4640 Add Lines 6 And 7 SCH M-1 8 12 N
4650 Income (Loss) SCH M-1 9 12 N
4660 Capital Accounts SCH M-2 1 12 N

Balance Beginning
Of Year
4670 Capital Contributed SCH M-2 2a 12 N

During Year - Cash
4675 Capital Contributed SCH M-2 2b 12 N

During Year -
Property
4680 Net Income (Loss) SCH M-2 3 12 N

Per Books
@4685 Other Increases SCH M-2 4 6 "STMbnn" or blank

(itemize)
4690 Total Other SCH M-2 4 12 N

Increases
4700 Capital Accounts. SCH M-2 5 12 N

Add Lines 1-4
4710 Distributions: Cash SCH M-2 6a 12 N
4720 Distributions: SCH M-2 6b 12 N

Property
@4725 Other Decreases SCH M-2 7 6 "STMbnn" or blank

(Itemize)
4730 Total Other SCH M-2 7 12 N

Decreases

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

Add Lines 6 And 7

Balance End Of Year
@4755 Reconcile Schedule SCH M-2 6 "STMbnn" or blank

L Differences
Attachment

Global Statement

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
4774 Filler 1 Blank

Number 0000001 - 0000005
4780 Sales Of Inventory - SCH N 1(a) 12 N

U.S. Person Filing
Return
4790 Sales Of Inventory - SCH N 1(b) 12 N

Domestic
Corporation
4800 Sales Of Inventory - SCH N 1(c) 12 N

Foreign Corporation
4810 Sales Of Inventory - SCH N 1(d) 12 N

Person With 10%
4820 Sales Of Property SCH N 2(a) 12 N

Rights U.S. Person
Filing Return
4830 Sales Of Property SCH N 2(b) 12 N

Rights Domestic
Corporation
4840 Sales Of Property SCH N 2(c) 12 N

Rights Foreign
Corporation

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
4850 Sales Of Property SCH N 2(d) 12 N

Rights Person With
10%
4860 Compensation SCH N 3(a) 12 N

Received U.S.
Person Filing Return
4870 Compensation SCH N 3(b) 12 N

Received-Domestic
Corporation
4880 Compensation SCH N 3(c) 12 N

Received-Foreign
Corporation
4890 Compensation SCH N 3(d) 12 N

Received-Person
With 10%
4900 Commissions SCH N 4(a) 12 N

Received-U.S.
4910 Commissions SCH N 4(b) 12 N

Received-Domestic
Corporation
4920 Commissions SCH N 4(c) 12 N

Received-Foreign
Corporation
4930 Commissions SCH N 4(d) 12 N

Received Person
With 10%
4940 Rents Received-U.S. SCH N 5(a) 12 N

Person
4950 Rents Received- SCH N 5(b) 12 N

Domestic Corporation
4960 Rents Received- SCH N 5(c) 12 N

Foreign Corporation
4970 Rents Received- SCH N 5(d) 12 N

Person With 10%

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
4980 Distributions SCH N 6(a) 12 N

Received-U.S.
4990 Distributions SCH N 6(b) 12 N

Received-Domestic
Corporation
5000 Distributions SCH N 6(c) 12 N

Received-Foreign
Corporation
5010 Distributions SCH N 6(d) 12 N

Received-Person
With 10%
5020 Interest Received- SCH N 7(a) 12 N

U.S. Person Filing
Return
5030 Interest Received- SCH N 7(b) 12 N

5040 Interest Received- SCH N 7(c) 12 N

Foreign Corporation
5050 Interest Received- SCH N 7(d) 12 N

Person With 10%
5060 Other U.S. Person SCH N 8(a) 12 N
5070 Other Domestic SCH N 8(b) 12 N

Corporation
5080 Other Foreign SCH N 8(c) 12 N

Corporation
5090 Other Person With SCH N 8(d) 12 N

10%
5100 Add Lines 1-8 - SCH N 9(a) 12 N

U.S. Person
5110 Add Lines 1-8 - SCH N 9(b) 12 N


SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
5120 Add Lines 1-8 - SCH N 9(c) 12 N

Foreign Corporation
5130 Add Lines 1-8 - SCH N 9(d) 12 N

Person With 10%
5140 Purchases Of SCH N10(a) 12 N

Inventory - U.S.
Person
5150 Purchases Of SCH N10(b) 12 N

Inventory -
5160 Purchases Of SCH N10(c) 12 N

Inventory - Foreign
Corporation
5170 Purchases Of SCH N10(d) 12 N

Inventory - Person
With 10%

Tangible Property -
U.S. Person

Tangible Property-
Domestic Corp.

Tangible Property-
Foreign Corporation

Tangible Property-
Person With 10%

Property Rights-
U.S. Person

Property Rights-

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------

Property Rights-
Foreign Corporation

Property Rights-
Person With 10%
5260 Compensation Paid- SCH N13(a) 12 N

U.S. Person
5270 Compensation Paid- SCH N13(b) 12 N

5280 Compensation Paid- SCH N13(c) 12 N

Foreign Corporation
5290 Compensation Paid SCH N13(d) 12 N

Person With 10%
5300 Commissions Paid- SCH N14(a) 12 N

U.S. Person
5310 Commissions Paid- SCH N14(b) 12 N

5320 Commissions Paid- SCH N14(c) 12 N

Foreign Corporation
5330 Commissions Paid- SCH N14(d) 12 N

Person With 10%
5340 Rents Paid - U.S. SCH N15(a) 12 N

Person
5350 Rents Paid-Domestic SCH N15(b) 12 N

Corporation
5360 Rents Paid Foreign SCH N15(c) 12 N

Corporation
5370 Rents Paid Person SCH N15(d) 12 N

With 10%
5380 Distributions Paid- SCH N16(a) 12 N

U.S. Person

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
5390 Distributions Paid - SCH N16(b) 12 N

Domestic
Corporation
5400 Distributions Paid- SCH N16(c) 12 N

Foreign Corporation
5410 Distributions Paid - SCH N16(d) 12 N

Person With 10%
5420 Interest Paid - SCH N17(a) 12 N

U.S. Person
5430 Interest Paid - SCH N17(b) 12 N

5440 Interest Paid - SCH N17(c) 12 N

Foreign Corporation
5450 Interest Paid - SCH N17(d) 12 N

Person With 10%
5460 Other Paid - U.S. SCH N18(a) 12 N

Person
5470 Other Paid - SCH N18(b) 12 N

5480 Other Paid - SCH N18(c) 12 N

Foreign Corporation
5490 Other Paid - Person SCH N18(d) 12 N

With 10%
5500 Add Lines 10-18 - SCH N19(a) 12 N

U.S. Person
5510 Add Lines 10-18 - SCH N19(b) 12 N

5520 Add Lines 10-18 - SCH N19(c) 12 N

Foreign Corporation
5530 Add Lines 10-18 - SCH N19(d) 12 N

Person With 10%

SECTION 4 - FORMS

to Certain ...

No. Ref.
----- -------------- ---- ------ -----------------
5540 Amounts Borrowed - SCH N20(a) 12 N

U.S. Person
5550 Amounts Borrowed- SCH N20(b) 12 N

5560 Amounts Borrowed - SCH N20(c) 12 N

Foreign Corporation
5570 Amounts Borrowed - SCH N20(d) 12 N

Person With 10%
5580 Amounts Loaned - SCH N21(a) 12 N

U.S Person
5590 Amounts Loaned - SCH N21(b) 12 N

5600 Amounts Loaned- SCH N21(c) 12 N

Foreign Corporation
5610 Amounts Loaned - SCH N21(d) 12 N

Person With 10%

Global Statement

SECTION 4 - FORMS
SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions,

Credits...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbK1"

Identification
Number
0004 Filler 1 Blank

Number 0000001 - 0000010
0010 Tax Year Beginning 8 YYYYMMDD
0020 Tax Year Ending 8 YYYYMMDD
0030 Final K-1 1 "X" or blank
0040 Amended K-1 1 NO ENTRY
0100 Partnership's A 9 N or blank

Identifying Number
(EIN or SSN)
0110 Partnership's Name 1 B 35 AN
0120 Partnership's Name 2 B 35 AN
0130 Partnership's B 35 AN
Address 1
0140 Partnership's B 35 AN
Address 2
0150 Partnership's City B 22 AN

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
0160 Partnership Foreign B 35 AN

City, State or
Province
0170 Partnership's State B 2 A or ".b"
0180 Partnership Foreign B 22 AN

Country
0190 Partnership's Zip B 12 N or nnnnnbbbbbbb

or blank
0300 Partner's C 9 N, "APPLD FOR" or

Identifying Number "FOREIGNUS"
0310 Partner's Name 1 D 35 AN
0320 Partner's Name 2 D 35 AN
0330 Partner's Address 1 D 35 AN
0340 Partner's Address 2 D 35 AN
0350 Partner's City D 22 AN
0360 Partner Foreign D 35 AN

City, State or
Province
0370 Partner's State D 2 A or ".b"
0380 Partner Foreign D 22 AN

Country
0390 Partner's Zip Code D 12 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
or blank
0500 Partner's % of E 6 R or blank

Profit BOY

Profit EOY
0520 Partner's % of Loss E 6 R or blank

BOY

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
0530 Partner's % of Loss E 6 R or blank

EOY

Capital BOY

Capital EOY

Deductions BOY

Deductions EOY
0600 Partner's Beginning F 12 N

Capital Account
0610 Partner's Capital F 12 N

Contributed
0620 Partner's CY F 12 N
Increase (Decrease)
0630 Partner's F 12 N
Withdrawals &
Distributions
0640 Partner's Ending F 12 N

Capital Account
0650 Tax Basis F 1 "X" or blank
0660 GAAP F 1 "X" or blank
0670 Section 704(b) Book F 1 "X" or blank
0680 Other (Explain) F 1 "X" or blank
@0685 Other Explanation F 6 "STMbnn" or blank
0799 Asterisk Line 1 1 1 "*" or blank
0800 Ordinary Business 1 12 N

Income (Loss)

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
@0805 Ordinary Business 1 6 "STMbnn" or blank

Income Attach.
0810 Rental Real Estate 2 12 N

Income (Loss)
@0815 Rental Real Estate 2 6 "STMbnn" or blank

Income Attach.
0820 Other Rental Income 3 12 N

(Loss)
@0825 Other Rental Income 3 6 "STMbnn" or blank

Attach.
0830 Guaranteed Payments 4 12 N
@0835 Guaranteed Payments 4 6 "STMbnn" or blank

Attach.
0840 Interest Income 5 12 N
@0845 Interest Income 5 6 "STMbnn" or blank

Attach.
0849 Asterisk Line 6a 6a 1 "*" or blank
0850 Ordinary Dividends 6a 12 N
@0855 Ordinary Dividends 6a 6 "STMbnn" or blank

Attach.
0859 Asterisk Line 6b 6b 1 "*" or blank
@0865 Qualified Dividends 6b 6 "STMbnn" or blank

Attach.

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
0870 Royalties 7 12 N
@0875 Royalties Attach. 7 6 "STMbnn" or blank
0879 Aterisk Line 8 8 1 "*" or blank
0880 Short Term Capital 8 12 N

Gain (Loss)
@0885 S-T Capital Gain 8 6 "STMbnn" or blank

Attach.
0889 Aterisk Line 9a 9a 1 "*" or blank
0890 Long Term Capital 9a 12 N

Gain (Loss)
@0895 L-T Capital Gain 9a 6 "STMbnn" or blank

Attach.
0899 Asterisk Line 9b 9b 1 "*" or blank
0900 Collectibles (28%) 9b 12 N

Gain (Loss)
@0905 Collectibles Gain 9b 6 "STMbnn" or blank

Attach.
0909 Asterisk Line 9c 9c 1 "*" or blank
0910 Unrecaptured 9c 12 N
Section 1250 Gain
@0915 Unrecaptured Sect. 9c 6 "STMbnn" or blank

1250 Gain Attach.
0920 Section 1231 Gain 10 12 N

(Loss)
@0925 Section 1231 Gain 10 6 "STMbnn" or blank

Attach.
1100 Other Income Code 1 11 1 A or blank

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
1110 Other Income Amount 11 12 N

1

2

3

4

5
@1195 Other Income 11 6 "STMbnn" or blank

Attached Schedule(s)
@1197 Additional Lines 11 6 "STMbnn" or blank

Statement
1220 Section 179 12 12 N

Deduction
@1225 Section 179 12 6 "STMbnn" or blank

Deduction Attach.
1300 Other Deductions 13 1 A or blank

Code 1

Amount 1

Code 2

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------

Amount 2

Code 3

Amount 3

Code 4

Amount 4

Code 5

Amount 5
@1395 Other Deductions 13 6 "STMbnn" or blank


Statement
1430 Self-employment 14 1 A or blank

Code 1
1440 Self-employment 14 12 N
Amount 1

Code 2
Amount 2

Code 3
Amount 3
@1485 Self-Employment 14 6 "STMbnn" or blank

Attach. Schedule

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
1500 Credits Code 1 15 1 A or blank
1510 Credits Amount 1 15 12 N
@1575 Other Credits 15 6 "STMbnn" or blank

Attach Schedule(s)

Statement
1690 Foreign Country Name 16 35 AN or blank
1700 Foreign 16 1 A or blank

Transactions Code 1
1710 Foreign 16 12 N
Transactions Amount
1

Transactions Code 2
Transactions Amount
2

Transactions Code 3
Transactions Amount
3

Transactions Code 4

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
Transactions Amount
4

Transactions Code 5
Transactions Amount
5

Transactions Code 6
Transactions Amount
6

Transactions Code 7
Transactions Amount
7
@1835 Other Foreign Trans 16 6 "STMbnn" or blank

Attached Sehedule(s)

Statement
1900 Alternative Minimum 17 1 A or blank

Tax code 1

Tax Amount 1

Tax Code 2

Tax Amount 2

Tax Code 3

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------

Tax Amount 3

Tax Code 4

Tax Amount 4
@1975 Alternative Minimum 17 6 "STMbnn" or blank

Tax Attached
Schedule(s)

Statement
2100 Tax-exempt Income 18 1 A or blank

Code 1
2110 Tax-exempt Income 18 12 N

Amount 1

Code 2

Amount 2

Code 3

Amount 3
@2155 Tax-Exempt Attach. 18 6 "STMbnn" or blank

Schedule
2200 Distributions Code 1 19 1 A or blank
Amount 1
2220 Distributions Code 2 19 1 A or blank
Amount 2

SECTION 4 - FORMS

Credits...

No. Ref.
----- -------------- ---- ------ -----------------
@2235 Distributions 19 6 "STMbnn" or blank

Attachment
2300 Other Information 20 1 A or blank

Code 1
2310 Other Information 20 12 N

Amount 1

Code 2

Amount 2

Code 3

Amount 3

Code 4

Amount 4

Code 5

Amount 5

Code 6

Amount 6
@2415 Other Information 20 6 "STMbnn" or blank


Statement
@2500 Schedule K-1 Global 6 "STMbnn" or blank

Statement

SECTION 4 - FORMS
SCHEDULE O (FORM 8865) Transfer of Property To A Foreign

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbO"

Identification
Number
0004 Filler 1 Blank

Number 0000001 - 0000005
0020 Name Of Foreign 35 AN

Partnership
0030 Cash Date of I(a) 8 YYYYMMDD

Transfer
0040 Cash Fair Market I(c) 12 N

Value
0050 Cash % Interest In I(g) 6 R

Partnership
0055 "See Below" I(g) 1 "X" or blank

Indicator
*0060 Marketable I(a) 8 YYYYMMDD or "STMbnn" or

Securities: Date Of blank
Transfer
+0070 Marketable I(b) 12 N

Securities: Number
Of Items Transferred

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
+0080 Marketable I(c) 12 N

Securities: FMV On
Date Of Transfer
+0090 Marketable I(d) 12 N

Securities: Cost Or
Other Basis
+0100 Marketable I(e) 11 AN - Values:

Securities: 704(c) "TRADITIONAL",
Allocation Method "CURATIVE", or
"REMEDIAL"
+0110 Marketable I(f) 12 N

Securities: Gain
Recognized
+0120 Marketable I(g) 6 R

Securities: %
Interest In
Partnership
+0125 "See Below" I(g) 1 "X" or blank

Indicator
0130 Marketable I(a) 8 YYYYMMDD

Securities: Date Of
Transfer - 2
0140 Marketable I(b) 12 N

Securities: No.
Items Transferred -
2
0150 Marketable I(c) 12 N

Securities: FMV On
Date Of Transfer - 2
0160 Marketable I(d) 12 N

Securities: Cost Or
Other Basis - 2
0170 Marketable I(e) 11 AN - Values:

Allocation Method-2 "CURATIVE", or
"REMEDIAL"

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
0180 Marketable I(f) 12 N

Securities: Gain
Recognized - 2
0190 Marketable I(g) 6 R

Securities: %
Interest
Partnership-2

Indicator

Securities: Date Of
Transfer - 3

Securities: No.
Items Transferred -
3

Securities: FMV On

Securities: Cost Or
Other Basis - 3

"REMEDIAL"

Securities: Gain
Recognized - 3

Securities: %
Interest
Partnership-3

Indicator

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Securities: Date Of
Transfer - 4

Securities: No.
Items Transferred -
4

Securities: FMV On

Securities: Cost Or
Other Basis - 4

"REMEDIAL"

Securities: Gain
Recognized - 4

Securities: %
Interest
Partnership-4

Indicator
0337 Statement Reference I 6 Blank

- BMF Use Only
*0340 Inventory: Date Of I(a) 8 YYYYMMDD or "STMbnn" or

Transfer blank
+0350 Inventory: Number I(b) 12 N

Of Items Transferred
+0360 Inventory: FMV On I(c) 12 N

Transfer Date

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
+0370 Inventory: Cost Or I(d) 12 N

Other Basis
+0380 Inventory: 704(c) I(e) 11 AN - Values:

Allocation Method "TRADITIONAL",
"CURATIVE", or
"REMEDIAL"
+0390 Inventory: Gain I(f) 12 N

Recognized On
Transfer
+0400 Inventory: % I(g) 6 R

Interest In
Partnership

Indicator
0410 Inventory: Date Of I(a) 8 YYYYMMDD

Transfer - 2
0420 Inventory: Number I(b) 12 N

Of Items
Transferred - 2
0430 Inventory: FMV On I(c) 12 N

Transfer Date - 2
0440 Inventory: Cost Or I(d) 12 N

Other Basis - 2
0450 Inventory: 704(c) I(e) 11 AN - Values:

Allocation Method - "TRADITIONAL",
2 "CURATIVE", or
"REMEDIAL"
0460 Inventory: Gain I(f) 12 N

Recognized On
Transfer - 2
0470 Inventory: % I(g) 6 R

Interest In
Partnership - 2

Indicator

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Transfer - 3

Of Items
Transferred - 3

Transfer Date - 3

Other Basis - 3

3 "CURATIVE", or
"REMEDIAL"

Recognized On
Transfer - 3

Interest In
Partnership - 3

Indicator

Transfer - 4

Of Items
Transferred - 4

Transfer Date - 4

Other Basis - 4

4 "CURATIVE", or
"REMEDIAL"

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Recognized On
Transfer - 4

Interest In
Partnership - 4

Indicator

- BMF Use Only
*0620 Tangible Property: I(a) 8 YYYYMMDD, "STMbnn" or

Date Of Transfer blank
+0630 Tangible Property : I(b) 12 N

Number Of Items
Transferred
+0640 Tangible Property : I(c) 12 N

FMV On Date of
Transfer
+0650 Tangible Property : I(d) 12 N

Cost Or Other Basis
+0660 Tangible Property: I(e) 11 AN - Values:

704(c) Allocation "TRADITIONAL",
Method "CURATIVE", or
"REMEDIAL"
+0670 Tangible Property : I(f) 12 N

Gain Recognized
+0680 Tangible Property : I(g) 6 R

% Interest In
Parnership

Indicator
0690 Tangible Property: I(a) 8 YYYYMMDD


SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
0700 Tangible Property: I(b) 12 N

Number Of Items
Transferred-2
0710 Tangible Property: I(c) 12 N

FMV On Date of
Transfer - 2
0720 Tangible Property : I(d) 12 N

Cost Or Other Basis
- 2
0730 Tangible Property : I(e) 11 AN - VALUES:

Method - 2 "CURATIVE", or
"REMEDIAL"
0740 Tangible Property: I(f) 12 N

Gain Recognized - 2
0750 Tangible Property: I(g) 6 R

% Interest In
Partnership - 2

Indicator


Number Of Items
Transferred-3

FMV On Date of
Tranfer - 3
0790 Tangible Property: I(d) 12 N

Cost Or Other Basis
- 3
0800 Tangible Property: I(e) 11 AN - Values:

"REMEDIAL"

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Gain Recognized - 3

% Interest In
Parnership - 3

Indicator


Number Of Items
Transferred-4

FMV On Date of
Transfer - 4
0860 Tangible Property: I(d) 12 N

Cost Or Other Basis
- 4
0870 Tangible Property: I(e) 11 AN - Values:

"REMEDIAL"

Gain Recognized - 4

% Interest In
Partnership - 4

Indicator

- BMF Use Only
*0910 Intangible I(a) 8 YYYYMMDD or "STMbnn" or

Property: Date Of blank
Transfer

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
+0920 Intangible I(b) 12 N

Property: Number
Items Transferred
+0930 Intangible I(c) 12 N

Property: FMV On
Date Of Transfer
+0940 Intangible I(d) 12 N

Property: Cost Or
Other Basis
+0950 Intangible I(e) 11 AN - Values:

Property: 704(c) "TRADITIONAL",
Allocation Method "CURATIVE", or
"REMEDIAL"
+0960 Intangible I(f) 12 N

Property: Gain
Recognized
+0970 Intangible I(g) 6 R

Property: %
Interest In
Partnership

Indicator
0980 Intangible I(a) 8 YYYYMMDD

Property: Date Of
Transfer - 2
0990 Intangible I(b) 12 N

Property: Number
Items Transferred -
2
1000 Intangible I(c) 12 N

Property: FMV On
1010 Intangible I(d) 12 N

Property: Cost Or
Other Basis - 2

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
1020 Intangible I(e) 11 AN - Values

Allocation Method - "CURATIVE", or
2 "REMEDIAL"
1030 Intangible I(f) 12 N

Property: Gain
Recognized - 2
1040 Intangible I(g) 6 R

Property: %
Interest
Partnership - 2

Indicator

Property: Date Of
Transfer - 3

Property: Number
Items Transferred -
3

Property: FMV On

Property: Cost Or
Other Basis - 3
1090 Intangible I(e) 11 AN - Values:

3 "REMEDIAL"

Property: Gain
Recognized - 3

Property: %
Interest
Partnership - 3

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Indicator

Property: Date Of
Transfer - 4

Property: Number
Items Transferred -
4

Property: FMV On

Property: Cost Or
Other Basis - 4
1160 Intangible I(e) 11 AN - Values

4 "REMEDIAL"

Property: Gain
Recognized - 4

Property: %
Interest
Partnership - 4

Indicator

- BMF Use Only
*1190 Other Property: I(a) 8 YYYYMMDD or "STMbnn" or

Date Of Transfer blank
+1200 Other Property: I(b) 12 N

Number Of Items
Transferred

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
+1210 Other Property: FMV I(c) 12 N

On Date Of Transfer
+1220 Other Property: I(d) 12 N

Cost Or Other Basis
+1230 Other Property: I(e) 11 AN - Values:

Method "CURATIVE", or
"REMEDIAL"
+1240 Other Property: I(f) 12 N

Gain Recognized
+1250 Other Property: % I(g) 6 N

Interest In
Partnership

Indicator
1260 Other Property: I(a) 8 DT

1270 Other Property: I(b) 12 N

Number Of Items
Transferred - 2
1280 Other Property: FMV I(c) 12 N

On Date Of Transfer
- 2
1290 Other Property: I(d) 12 N

Cost Or Other Basis
- 2
1300 Other Property: I(e) 11 AN - Values:

Method - 2 "CURATIVE", "REMEDIAL"
1310 Other Property: I(f) 12 N

Gain Recognized - 2
1320 Other Property: % I(g) 6 N

Interest In
Partnership - 2

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Indicator
1330 Other Property: I(a) 8 YYYYMMDD


Number Of Items
Transferred - 3

On Date Of Transfer
- 3

Cost Or Other Basis
- 3

"REMEDIAL"

Gain Recognized - 3

Interest In
Partnership - 3

Indicator
1400 Other Property: I(a) 8 YYYYMMDD


Number Of Items
Transferred - 4

On Date Of Transfer
- 4

Cost Or Other Basis
- 4

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

"REMEDIAL"

Gain Recognized - 4

Interest In
Partnership - 4

Indicator

- BMF Use Only
@1470 Supplemental I 6 "STMbnn" or blank

Information
1480 Type Of Property II(a) 35 AN
@1485 Attach Schedule of II(a) 6 "STMbnn" or blank

704(c) Property
1490 Date Of Original II(b) 8 YYYYMMDD

Transfer
@1495 Attach Schedule of II(b) 6 "STMbnn" or blank

704(c) Transfer
1500 Date Of Disposition II(c) 8 YYYYMMDD
1510 Manner Of II(d) 35 AN

Disposition
1520 Gain Realized By II(e) 12 N

Partnership
1530 Depreciation II(f) 12 N

Recapture Recognized
1540 Gain Allocated To II(g) 12 N

Partner

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------
1550 Depreciation II(h) 12 N

Recapture Allocated
@1555 Attach Schedule of II(h) 6 "STMbnn" or blank

Calculated Amount
1560 Type Of Property - 2 II(a) 35 AN

704(c) Property - 2

Transfer - 2

704(c) Transfer - 2

Disposition - 2
1600 Gain Recognized By II(e) 12 N

Partnership - 2

Recapture
Recognized - 2

Partner - 2

Recapture Allocated
- 2

Calculated Amount -
2

704(c) Property - 3

Transfer - 3

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

704(c) Transfer-3

- 3

Disposition - 3

Partnership - 3

Recapture
Recognized - 3

Partner - 3

Recapture Allocated
- 3

Calculated Amount -
3

704(c) Property - 4

Transfer - 4

704(c) Transfer - 4

- 4

Disposition - 4

Partnership - 4

SECTION 4 - FORMS

Partnership

No. Ref.
----- -------------- ---- ------ -----------------

Recapture
Recogniized - 4

Partner - 4

Recapture Allocated
- 4

Calculated Amount -
4
@1797 Part II additional II 6 "STMbnn" or blank

Info
1800 Transfer Subject To III 1 "X" or blank

Gain - Yes
1810 Transfer Subject To III 1 "X" or blank

Gain - No
@1813 Schedule III 6 "STMbnn" or blank

Identifying Transfer
@1815 Global Schedule O 6 "STMbnn" or blank

Statement

SECTION 4 - FORMS
SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes

in Interest

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "SCHbbP"

Identification
Number
0004 Filler 1 Blank

Number 0000001 - 0000005
0020 Name Of Foreign 35 AN

Partnership
*0030 Acquisitions Name I(a) 35 AN or "STMbnn" or blank
+0040 Acquisitions Address I(a) 35 AN
*+0050 Acquisitions City I(a) 22 AN or "STMbnn"
+0060 Acquisitions State I(a) 2 AN
+0070 Acquisitions Zip I(a) 12 N or nnnnnbbbbbbb

or blank
+0080 Acquisitions ID I(a) 9 N

Number
+0090 Date Of Acquisition I(b) 8 YYYYMMDD
+0100 FMV Of Interest I(c) 12 N

Acquired

SECTION 4 - FORMS

in Interest

No. Ref.
----- -------------- ---- ------ -----------------
+0110 Basis In Interest I(d) 12 N

Acquired
*+0120 % Of Interest I(e) 6 R or "STMbnn"

Before Acquisition
+0125 "See Below" Ind. I(e) 1 "X" or blank
+0130 % Of Interest After I(f) 6 R

Acquisition
+0135 "See Below" Ind. I(f) 1 "X" or blank
0140 Acquisitions Name - I(a) 35 AN or blank

2
0150 Acquisitions I(a) 35 AN or blank

Address - 2
0160 Acquisitions City - I(a) 22 AN or blank

2
0170 Acquisitions State - I(a) 2 AN or blank

2
0180 Acquisitions Zip I(a) 12 N or nnnnnbbbbbbb

Code - 2 or nnnnnnnnnbbb
or blank
0190 Acquisition ID I(a) 9 N or blank

Number - 2
0200 Date Of Acquisition I(b) 8 YYYYMMDD or blank

- 2
0210 FMV Of Interest I(c) 12 N or blank

Acquired - 2
0220 Basis In Interest I(d) 12 N or blank

Acquired - 2
0230 % Of Interest I(e) 6 R or blank

Before Acquisition -
2
0235 "See Below" Ind. I(e) 1 "X" or blank

SECTION 4 - FORMS

in Interest

No. Ref.
----- -------------- ---- ------ -----------------
0240 % Of Interest After I(f) 6 R or blank

Acquisition - 2
0245 "See Below" Ind. I(f) 1 "X" or blank
0250 Acquisition Name - 3 I(a) 35 AN or blank
0260 Acquisitions I(a) 35 AN or blank

Address - 3
0270 Acquisitions City - I(a) 22 AN or blank

3
0280 Acquisitions State - I(a) 2 AN or blank

3
0290 Acquisitions Zip I(a) 12 N or nnnnnbbbbbbb

or blank
0300 Acquisition ID I(a) 9 N or blank

Number - 3
0310 Date Of Acquisition I(b) 8 YYYYMMDD or blank

- 3
0320 FMV Of Interest I(c) 12 N or blank

Acquired - 3
0330 Basis In Interest I(d) 12 N or blank

Acquired - 3
0340 % Of Interest I(e) 6 R or blank

Before Acquisition -
3
0345 "See Below" Ind. I(e) 1 "X" or blank
0350 % Of Interest After I(f) 6 R or blank

Acquisition - 3
0355 "See Below" Ind. I(f) 1 "X" or blank

- BMF Use Only
*0360 Dispositions Name II(a) 35 AN or "STMbnn" or blank

SECTION 4 - FORMS

in Interest

No. Ref.
----- -------------- ---- ------ -----------------
+0370 Dispositions Address II(a) 35 AN
*+0380 Dispositions City II(a) 22 AN or "STMbnn"
+0390 Dispositions State II(a) 2 AN
+0400 Dispositions Zip II(a) 12 N or nnnnnbbbbbbb

or blank
+0410 Dispositions ID II(a) 9 N

Number
+0420 Date Of Disposition II(b) 8 YYYYMMDD
+0430 FMV Of Interest II(c) 12 N

Disposed
+0440 Basis In Interest II(d) 12 N

Disposed
*+0450 % Of Interest II(e) 6 R or "STMbnn"

Before Disposition
+0455 "See Below" Ind. II(e) 1 "X" or blank |
+0460 % Of Interest After II(f) 6 R

Disposition
+0465 "See Below" Ind. II(f) 1 "X" or blank
0470 Dispositions Name - II(a) 35 AN or blank

2
0480 Dispositions II(a) 35 AN or blank

Address - 2
0490 Dispositions City - II(a) 22 AN or blank

2
0500 Dispositions State - II(a) 2 AN or blank

2
0510 Dispositions Zip II(a) 12 N or nnnnnbbbbbbb

or blank

SECTION 4 - FORMS

in Interest

No. Ref.
----- -------------- ---- ------ -----------------
0520 Dispositions ID II(a) 9 N or blank

Number - 2
0530 Date Of Disposition II(b) 8 YYYYMMDD or blank

- 2
0540 FMV Or Interest II(c) 12 N or blank

Disposed - 2
0550 Basis In Interest II(d) 12 N or blank

Disposed - 2
0560 % Of Interest II(e) 6 R or blank

Before Disposition -
2
0565 "See Below" Ind. II(e) 1 "X" or blank
0570 % Of Interest After II(f) 6 R or blank

Disposition - 2
0575 "See Below" Ind. II(f) 1 "X" or blank |
0580 Dipositions Name - 3 II(a) 35 AN or blank
0590 Dispositions II(a) 35 AN or blank

Address - 3
0600 Dispositions City - II(a) 22 AN or blank

3
0610 Dispositions State - II(a) 2 AN or blank

3
0620 Dispositions Zip II(a) 12 N or nnnnnbbbbbbb

or blank
0630 Dispositions ID II(a) 9 N or blank

Number -3
0640 Date Of Disposition II(b) 8 YYYYMMDD or blank

- 3
0650 FMV Of Interest II(c) 12 N or blank

Disposed - 3

SECTION 4 - FORMS

in Interest

No. Ref.
----- -------------- ---- ------ -----------------
0660 Basis In Interest II(d) 12 N or blank

Disposed - 3
0670 % Of Interest II(e) 6 R or blank

Before Disposition -
3
0675 "See Below" Ind. II(e) 1 "X" or blank |
0680 % Of Interest After II(f) 6 R or blank

Disposition - 3
0685 "See Below" Ind. II(f) 1 "X" or blank

- BMF Use Only
*0690 Description Of III(a) 50 AN or "STMbnn" or blank

Change
+0700 Date Of Change III(b) 8 YYYYMMDD
+0710 FMV Of Interest III(c) 12 N

Changed
*+0720 Basis In Interest III(d) 12 N or "STMbnn"

Changed
+0730 % Of Interest III(e) 6 R

Before Change
+0735 "See Below" Ind. III(e) 1 "X" or blank
+0740 % Of Interest After III(f) 6 R

Change
+0745 "See Below" Ind. III(f) 1 "X" or blank
0750 Description Of III(a) 50 AN or blank

Change - 2
0760 Date Of Change III(b) 8 YYYYMMDD or blank
0770 FMV Of Interest III(c) 12 N or blank

Changed - 2

SECTION 4 - FORMS

in Interest

No. Ref.
----- -------------- ---- ------ -----------------
0780 Basis In Interest III(d) 12 N or blank

Changed - 2
0790 % Of Interest III(e) 6 R or blank

Before Change - 2
0795 "See Below" Ind. III(e) 1 "X" or blank
0800 % Of Interest After III(f) 6 R or blank

Change - 2
0805 "See Below" Ind. III(f) 1 "X" or blank
0810 Description Of III(a) 50 AN or blank

Change - 3
0820 Date Of Change - 3 III(b) 8 YYYYMMDD or blank
0830 FMV Of Interest III(c) 12 N or blank

Changed - 3
0840 Basis In Interest III(d) 12 N or blank

Changed - 3
0850 % Of Interest III(e) 6 R or blank

Before Change - 3
0855 "See Below" Ind. III(e) 1 "X" or blank
0860 % Of Interest After III(f) 6 R or blank

Change - 3
0865 "See Below" Ind. III(f) 1 "X" or blank

- BMF Use Only
@0870 Supplemental IV 6 "STMbnn" or blank

Information

SECTION 4 - FORMS
FORM 8866 Interest Computation Under the Look-Back

Method

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000005
0010 Filing Year 8 YYYYMMDD or blank

Beginning
0020 Filing Year Ending 8 YYYYMMDD or blank

Corporation

Individual

Estate or Trust
0120 Type of Taxpayer: S B 1 "X" or blank

Corporation

Partnership
0140 Name of Entity C 35 AN or blank
@0145 Schedule of C 6 "STMbnn" or blank

Additional Entity(s)

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0150 Employer C 9 N or blank

Identification
Number of Entity
0160 Year Ended-1 (a) 6 YYYYMM
0170 Taxable Income/Loss 1(a) 12 N

for Prior Year(s)-1
0180 Adjustment to 2(a) 12 N

Taxable Income-1
@0185 Schedule of each 2(a) 6 "STMbnn" or blank

Separate Property-1
0187 Statement Reference 2(a) 6 Blank

- BMF Use Only
0190 Adjusted Taxable 3(a) 12 N or blank

Income for Look-
Back Purposes-1
0200 Income Tax 4(a) 12 N or blank

Liability on Line
3(a) Amount-1
0210 Income Tax 5(a) 12 N or blank

Liability on Prior
Year(s) Return-1
0220 Increase/Decrease 6(a) 12 N

in Prior Year(s)
Tax-1
0230 Interest Due on 7(a) 12 N or blank

Increase-1
@0235 Explain Interest 7(a) 6 "STMbnn" or blank

Comp Line 7
0240 Interest to be 8(a) 12 N or blank

Refunded on
Decrease-1
@0245 Explain Interest 8(a) 6 "STMbnn" or blank

Comp Line 8

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0250 Year Ended-2 (b) 6 YYYYMM or blank
0260 Taxable Income/Loss 1(b) 12 N or blank

for Prior Year(s)-2
0270 Adjustment to 2(b) 12 N or blank

Taxable Income-2
@0275 Schedule of each 2(b) 6 "STMbnn" or blank

Separate Property-2
0277 Statement Reference 2(b) 6 Blank

- BMF Use Only
0280 Adjusted Taxable 3(b) 12 N or blank

Income for Look-
Back Purposes-2
0290 Income Tax 4(b) 12 N or blank

Liability on Line
3(b) Amount-2
0300 Income Tax 5(b) 12 N or blank

Liability on Prior
Year(s) Return-2
0310 Increase/Decrease 6(b) 12 N or blank

in Prior Year(s)
Tax-2
0320 Interest Due on 7(b) 12 N or blank

Increase-2
@0325 Explain Interest 7(b) 6 "STMbnn" or blank

Comp Line 7-2
0330 Interest to be 8(b) 12 N or blank

Refunded on
Decrease-2
@0335 Explain Interest 8(b) 6 "STMbnn" or blank

Comp Line 8-2
0340 Year Ended-3 (c) 6 YYYYMM or blank
0350 Taxable Income/Loss 1(c) 12 N or blank

for Prior Year(s)-3

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0360 Adjustment To 2(c) 12 N or blank

Taxable Income-3
@0365 Schedule of each 2(c) 6 "STMbnn" or blank

Separate Property-3
0367 Statement Reference 2(c) 6 Blank

- BMF Use Only
0370 Adjusted Taxable 3(c) 12 N or blank

Income For Look-
Back Purposes-3
0380 Income Tax 4(c) 12 N or blank

Liability on Line
3(c) Amount-3
0390 Income Tax 5(c) 12 N or blank

Liability on Prior
Year(s) Return-3
0400 Increase/Decrease 6(c) 12 N or blank

in Prior Year(s)
Tax-3
0410 Interest Due on 7(c) 12 N or blank

Increase-3
@0415 Explain Interest 7(c) 6 "STMbnn" or blank

Comp Line 7-3
0420 Interest to be 8(c) 12 N or blank

Refunded on
Decrease-3
@0425 Explain Interest 8(c) 6 "STMbnn" or blank

Comp Line 8-3
0430 Total Interest Due 7(d) 12 N or blank

on Increase
0440 Total Interest to 8(d) 12 N or blank

be Refunded on
Decrease

SECTION 4 - FORMS

Method

No. Ref.
----- -------------- ---- ------ -----------------
0450 Net Amount of 9(d) 12 NO ENTRY

Interest to be
Refunded
0460 Net Amount of 10(d) 12 N or blank

Interest You Owe

SECTION 4 - FORMS
FORM 8873 PAGE 1 Extraterritorial Income Exclusion

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010
0020 Election Under 1 1 "X" or blank

Section 942(a)(3)
@0025 Attachment Election 1 6 "STMbnn" or blank

Under Section
942(a)(3)
0030 Election 2 1 "X" or blank

Extraterritorial
Income Exclusion FSC
@0035 Attachment Election 2 6 "STMbnn" or blank

Extraterritorial
Exclusion FSC
0040 Election Foreign 3 1 "X" or blank

Corp Treated as
Domestic
@0045 Attachment 3 6 "STMbnn" or blank

Exception Old
Earnings and Profits

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0050 Excepted Foreign 4a 1 "X" or blank

Economic Process
Yes Box
0055 Excepted Foreign 4a 1 "X" or blank

Economic Process No
Box
0060 50% Foreign Direct 4b(1) 1 "X" or blank

Cost Test
0065 85% Foreign Direct 4b(2) 1 "X" or blank

Cost Test
0070 Business Activity 5a 6 N

Code
0075 Product or Product 5b 50 AN

Line
0080 Aggregate on Form 5c(1)(a) 1 "X" or blank

8873
0085 Aggregate on 5c(1)(b) 1 "X" or blank

Tabular Schedule
@0090 Attachment to 5c(1)(b) 6 "STMbnn" or blank

Tabular Schedule
0095 Tabular Schedule of 5c(1)(c) 1 "X" or blank

Transactions
@0100 Attachment to 5c(1)(c) 6 "STMbnn" or blank

Schedule of
Transactions
0110 Group of 5c(2) 1 "X" or blank

Transactions
@0115 Attachment to Group 5c(2) 6 "STMbnn" or blank

of Transactions
0120 Foreign Trade 6(a) 12 N

Income Sale Foreign
Trade Property

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0130 Foreign Sale and 7(b) 12 N

Leasing Income
Amount Outside US

Income Lease
Outside US
0150 Foreigh Sale and 8(b) 12 N

Leasing Income
Lease Outside US

Income Sale Services

Leasing Income
Service Outside US

Income Lease
Services
0190 Foreign Sales and 11(b) 12 N

Leasing Income
Lease Services

Income Construction
Services

Income Managerial
Services
0220 Amount from Column 14b 12 N

(a)
0230 Foreign Trading 15a 12 N

gross Receipts
0240 Total of Column (b) 16b 12 N
0250 Inventory Begining 17a(a) 12 N

of Year Trade

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0260 Inventory Begining 17a(b) 12 N

of Year Sale and
Lease
0270 Purchase Trade 17b(a) 12 N
0280 Purchase Sale and 17b(b) 12 N

Lease
0290 Cost of Labor Trade 17c(a) 12 N
0300 Cost of Labor Sale 17c(b) 12 N

and Lease
0310 Additional Section 17d(a) 12 N

263A Costs Trade
0320 Additional Section 17d(b) 12 N

263A Costs Sale and
Lease
@0325 Attachment to 17d 6 "STMbnn" or blank

Section 263A Costs
0330 Other Costs Trade 17e(a) 12 N
0340 Other Costs Sale 17e(b) 12 N

and Lease
@0345 Attchment Other 17e 6 "STMbnn" or blank

Costs
0350 Total Trade 17f(a) 12 N
0360 Total Sale and Lease 17f(b) 12 N
0370 End of Year 17g(a) 12 N

Inventory Trade
0380 End of Year 17g(b) 12 N

Inventory Sale and
Lease
0390 Subtract End of 17h(a) 12 N

Year Inventory Trade

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0400 Subtract End of 17h(b) 12 N

Year Inventory Sale
and Lease
0410 Subtract Line 17h 18(a) 12 N

from Line 15 Column
(a)
0420 Subtract Line 17h 18(b) 12 N

from Line 16 Column
(b)
0430 Other Expenses and 19(a) 12 N

Deductions Trade
0440 other Expenses and 19(b) 12 N

Deductions Sale and
Lease
@0445 Attachment for 19 6 "STMbnn" or blank

Other Expenses and
Deductions
0450 Foreign Trade Income 20(a) 12 N

Leasing Income

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0474 Filler 1 blank

Number 0000001 - 0000010
0480 Foreign Trading 22 12 N

Gross Receipts
0490 Cost of Direct 23a 12 N

Material
0500 Cost of Direct Labor 23b 12 N
0510 Total Lines 23a and 23c 12 N

23b
0520 Subtract from 24 12 N

Foreign Trading
Gross Receipts
0530 Worldwide Gross 25 12 N

Receipts
0540 Cost of Goods Sold 26a 12 N
0550 Expenses 26b 12 N

Attributable to
Gross Income
0560 Total Lines 26a and 26c 12 N

26b

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0570 Subtract from 27 12 N

Worldwide Gross
Receipts
0580 Overall Profit 28 6 R

Percentage
0590 overall Profit 29 12 N

Percentage
Limitation
0600 Foreign Trade 30 12 N

Income Using
Marginal Costing
0610 15% of Foreign 31 12 N

Trade Income
0620 Foreign Trade 32 12 N

Income Using Full
Costing
0630 Foreign Trade Income 33 12 N
0640 1.2% Foreign 34 12 N

Trading Gross
Receipts
0650 30% Foreign Trading 35 12 N

Income Using
Marginal Costing

Gross Receipts
Method
0670 Foreign Trade Income 37 12 N
0680 15% Foreign Trade 38 12 N

Income

Gross Receipts
0700 1.2% Foreign 40 12 N

Trading Gross

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0710 Multiply 15% 41 12 N

Foreign Trade
Income by 2.0

or 41
0730 Foreign Sale and 43 12 N

Leasing Income
0740 30% of Foreign Sale 44 12 N

and Leasing Income
0750 Greatest Amount 45 12 N

from Line 33, 36,
38, 42 or 44

Line 43 or Line 37
0770 Enter Amount from 47 12 N

Line 19

47
0790 Total Lines 45 and 49 12 N

48
0800 Reduction for 50 12 N

Boycott Bribes
Kickbacks
0810 Qualifying Foreign 51 12 N

Trade Income
0820 Extraterritorial 52 12 N
Income Exclusion
Gross
0830 Extraterritorial 53a 12 N

Income Exclusion
100-Percent
0840 Extraterritorial 53b 12 N

Income Exclusion 80-
Percent

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0850 Extraterritorial 53c 12 N

Income Exclusion 60-
Percent
0860 Extraterritorial 54 12 N
Income Exclusion
Deduction

SECTION 4 - FORMS
FORM 8874 New Markets Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 Blank

Number 0000001
*0020 CDE Name-1 1(a) 35 AN or "STMbnn"
+0030 CDE Street Address-1 1(a) 35 AN
*+0040 CDE City-1 1(a) 22 AN or "STMbnn"
+0050 CDE State-1 1(a) 2 A
+0060 CDE Zip Code-1 1(a) 12 N (left-justified)
+0070 CDE ID Number-1 1(b) 9 N
+0080 Date of Initial 1(c) 8 DT

Investment-1
+0090 Equity Investment 1(d) 12 N

Amount-1
+0095 Credit Rate-1 1(e) 6 R
*+0100 Credit-1 1(f) 12 N or "STMbnn" or Blank
0110 CDE Name-2 1(a) 35 AN
0120 CDE Street Address-2 1(a) 35 AN

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0130 CDE City-2 1(a) 22 AN
0140 CDE State-2 1(a) 2 A or blank
0150 CDE Zip Code-2 1(a) 12 N (left-justified)

or blank
0160 CDE ID Number-2 1(b) 9 N or blank
0170 Date of Initial 1(c) 8 DT or blank

Investment-2
0180 Equity Investment 1(d) 12 N

Amount-2
0185 Credit Rate-2 1(e) 6 R
0190 Credit-2 1(f) 12 N
0200 CDE Name-3 1(a) 35 AN
0210 CDE Street Address-3 1(a) 35 AN
0220 CDE City-3 1(a) 22 AN
0230 CDE State-3 1(a) 2 A or blank
0240 CDE Zip Code-3 1(a) 12 N (left-justified)

or blank
0250 CDE ID Number-3 1(b) 9 N or blank
0260 Date of Initial 1(c) 8 DT or blank

Investment-3
0270 Equity Investment 1(d) 12 N

Amount-3
0275 Credit Rate-3 1(e) 6 R
0280 Credit-3 1(f) 12 N

- BMF Use Only
0320 Total Credit Amount 1 12 N

More than 3 CDEs

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0340 New Market Credits 2 12 N

from Partnerships
and S Corp

- BMF Use Only
0360 Add Line 1 (column 3 12 N

f) and Line 2

SECTION 4 - FORMS
FORM 8880 Credit for Qualified Retirement Savings

Contr ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Primary T/P Roth 1a 12 N

IRA for 2002
0020 Secondary T/P Roth 1b 12 N

IRA for 2002
0030 Primary T/P 2a 12 N

Contributions
0040 Secondary T/P 2b 12 N

Contributions
0050 Add Lines 1 and 2 3a 12 N

Column (a)
0060 Add Lines 1 and 2 3b 12 N

Column (b)
0070 Primary T/P Taxable 4a 12 N

Distributions

Taxable
Distributions

SECTION 4 - FORMS
FORM 8880 Credit for Qualified Retirement Savings

Contr ...

No. Ref.
----- -------------- ---- ------ -----------------
0090 Subtract Line 4 5a 12 N

from 3 Column (a)
0100 Subtract Line 4 5b 12 N

from 3 Column (b)
0110 Primary T/P Smaller 6a 12 N

of line 5 or $2000

Smaller of line 5
or $2000
0130 Total line 6a and 6b 7 12 N

Income From 1040/
1040A
0150 Decimal Amount 9 6 N
0160 Multiply line 7 by 10 12 N

line 9
0170 Tax from 1040/1040A 11 12 N
0180 Credits from 1040/ 12 12 N

1040A
0190 Subtract line 12 13 12 N

from line 11
0200 Credit for 14 12 N

Qualified
Retirement Savings

SECTION 4 - FORMS
FORM 8881 Credit for Small Employer Pension

Plan Startup

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified Startup 1 12 N

Costs Incurred
0030 Half of Startup 2 12 N

Costs
@0035 Group Credit 2 6 "STMbnn" or blank

Division Schedule

Partnerships and S
Corp

or $500

SECTION 4 - FORMS
FORM 8882 Credit for Employer-Provided Child Care

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified Child 1 12 N

care Facility
Expenditures
0030 25% of Facility 2 12 N

Expenditures
0040 Qualified Child 3 12 N

Care Resource
Expenditures
0050 10% of Resource 4 12 N

Expenditures

Partnerships and S
Corp

- BMF Use Only
0070 Add Lines 2, 4 and 5 6 12 N
0080 1041 Portion 7 12 NO ENTRY

SECTION 4 - FORMS
FORM 8882 Credit for Employer-Provided Child Care

No. Ref.
----- -------------- ---- ------ -----------------

or $150,000
@0100 How Group Credit 7 6 "STMbnn" or blank

Divided Statement
0150 Amount Allocated to 8 12 NO ENTRY

Beneficiaries

from Line 7

SECTION 4 - FORMS
FORM 8885 Health Insurance Credit for Eligible

Recipients

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank
0005 Form Occurrence 7 0000001 - 0000002

Number
0020 SSN of Recipient 9 N
0035 January Box 1 1 "X" or blank
0045 February Box 1 1 "X" or blank
0055 March Box 1 1 "X" or blank
0065 April Box 1 1 "X" or blank
0075 May Box 1 1 "X" or blank
0085 June Box 1 1 "X" or blank
0095 July Box 1 1 "X" or blank
0105 August Box 1 1 "X" or blank
0115 September Box 1 1 "X" or blank
0125 October Box 1 1 "X" or blank
0135 November Box 1 1 "X" or blank
0145 December Box 1 1 "X" or blank

SECTION 4 - FORMS
FORM 8885 Health Insurance Credit for Eligible

Recipients

No. Ref.
----- -------------- ---- ------ -----------------
0190 Amount Paid for 2 12 N

Health Insurance
0200 Total MSA Distrib & 3 12 N

N.E. Grants Rcvd
0210 Amount Paid Minus 4 12 N

MSA & NEG
0250 Health Coverage Tax 5 12 N

Credit

SECTION 4 - FORMS
FORM 8886 PAGE 1 Reportable Transaction Disclosure

Statement

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000010
0011 Statement Number 1 A 4 N |
0012 Statement Number 2 A 4 N |
0013 Tax Form Number A 6 AN

allowable special
character is hyphen (-)
0015 Tax Year A 6 DT (YYYYMM)
0016 Amended Return Box - B 1 "X" or blank |

Yes
0017 Amended Return Box - B 1 "X" or blank |

No
0018 Initial Year Filer C 1 "X" or blank |

Indicator
0020 Protective C 1 "X" or blank |

Disclosure Indicator
*0030 Transaction Name 1a 35 AN or "STMbnn"

SECTION 4 - FORMS

Statement

No. Ref.
----- -------------- ---- ------ -----------------
+0038 Initial Year 1b 4 DT (YYYY)

participated
*+0040 Registration Number 1c 11 AN or blank

1
+0042 Registration Number 1c 11 AN or blank

2

3

4

5
@0050 Overflow for More 1c 6 "STMbnn" or blank

Than 5 Reg. Numbers
0100 Listed Transaction 2a 1 "X" or blank
0110 Confidential 2b 1 "X" or blank
0120 Contractual 2c 1 "X" or blank

Protection
0130 Loss 2d 1 "X" or blank
--|
0150 Brief Asset Holding 2e 1 "X" or blank |
Period
0200 Published Guidance 3 12 N or blank |

Number
--|
0220 Number of 4 3 N
Transactions on Form
0230 Partnership Box 1 5a 1 "X" or blank |
--|
--|
0240 S Corp Box 1 5a 1 "X" or blank |

SECTION 4 - FORMS

Statement

No. Ref.
----- -------------- ---- ------ -----------------
--|
0250 Trust Box 1 5a 1 "X" or blank |
0260 Foreign Box 1 5a 1 "X" or blank |
*0270 Name 1 5b 35 AN or "STMbnn" |

or blank
+0280 EIN 1 5c 9 N or blank |
+0290 Date K-1 Received 1 5d 8 N or blank |
0300 Partnership Box 2 5a 1 "X" or blank |
0310 S Corp Box 2 5a 1 "X" or blank |
0320 Trust Box 2 5a 1 "X" or blank |
0340 Name 2 5b 35 AN or blank |
0350 EIN 2 5c 9 N or blank |
0360 Date K-1 Received 2 5d 8 N or blank |
@0365 Additional 5 6 "STMbnn" or blank |

Attachments
*0370 Fee Paid Name 1 6a 35 AN or "STMbnn" |

or blank
+0380 Fee Paid ID Number 1 6a 9 N or blank |
+0390 Fee Paid Amount 1 6a 12 N or blank |
*+0400 Fee Paid Street 6a 35 AN or "STMbnn" |

Address 1 or blank
--|
+0410 Fee Paid City 1 6a 22 A or blank |
+0420 Fee Paid State 1 6a 2 A (Standard Postal |

State Abbreviation)
or blank

SECTION 4 - FORMS

Statement

No. Ref.
----- -------------- ---- ------ -----------------
+0430 Fee paid Zip Code 1 6a 12 N (Left Justified) |

or blank
0440 Fee Paid Name 2 6b 35 AN or blank |
0450 Fee Paid ID Number 2 6b 9 N or blank |
0460 Fee Paid Amount 2 6b 12 N or blank |
0470 Fee Paid Street 6b 35 AN or blank |

Address 2
0480 Fee Paid City 2 6b 22 A or blank |
0490 Fee Paid State 2 6b 2 A (Standard Postal |

State Abbreviation)
or blank
0500 Fee Paid Zip Code 2 6b 12 N (Left Justified) |

or blank

Attachments

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0604 Filler 1 blank

Number 0000010
0610 Deduction Box 7a 1 "X" or blank |
0620 Capital Loss Box 7a 1 "X" or blank |
0630 Ordinary Loss Box 7a 1 "X" or blank |
0640 Exclusion from 7a 1 "X" or blank |

Gross Income Box
0650 Nonrecognition of 7a 1 "X" or blank |

Gain Box
0660 Adjustments to 7a 1 "X" or blank |

Basis Box
0670 Tax Credits Box 7a 1 "X" or blank |
0680 Deferral Box 7a 1 "X" or blank |
0690 Absence of 7a 1 "X" or blank |

Adjustments Box
0700 Other Box 7a 1 "X" or blank |
*0701 Description of Other 7a 35 AN or "STMbnn" |

or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0710 Description of 7b 70 AN or blank |

Facts 1
--|
Facts 1
--|
Facts 1
--|
Facts 1

Facts 1

Facts 1
--|
Facts 1
@0775 Additional 7b 6 "STMbnn" or blank |

Description 1
0780 Tax-exempt Box 1 8a 1 "X" or blank |
--|
0800 Related Box 1 8a 1 "X" or blank |
0810 Transaction Name 1 8a 35 AN or blank |
0820 Transaction ID 8a 9 N or blank |

Number 1
0830 Transaction Street 8a 35 AN or blank |

Address 1
0840 Transaction City 1 8a 22 A or blank |
0850 Transaction State 1 8a 2 A (Standard Postal |

State Abbreviation)
or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0860 Transaction Zip 8a 12 N (Left Justified) |

Code 1 or blank
0870 Transaction 8a 70 AN or blank |

Description 1

Description 1

Description 1

Description 1

Description 1
0920 Tax-exempt Box 2 8b 1 "X" or blank |
0930 Foreign Box 2 8b 1 "X" or blank |
0940 Related Box 2 8b 1 "X" or blank |
0950 Transaction Name 2 8b 35 AN or blank |
0960 Transaction ID 8b 9 N or blank |

Number 2
0970 Transaction Street 8b 35 AN or blank |

Address 2
0980 Transaction City 2 8b 22 A or blank |
0990 Transaction State 2 8b 2 A (Standard Postal |

State Abbreviation)
or blank
1000 Transaction Zip 8b 12 N (Left Justified) |

Code 2 or blank
1010 Transaction 8b 70 AN or blank |

Description 2

Description 2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------

Description 2

Description 2

Transaction

SECTION 4 - FORMS
FORM 8888 Direct Deposit of Refund

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Amount to be 1a 12 N
Deposited in First
Account
0020 Routing Transit 1b 9 N

Number

Indicator

Indicator

Number blank)
0070 Amount to be 2a 12 N or blank

Deposited in Second
Account

Number

Indicator

SECTION 4 - FORMS
FORM 8888 Direct Deposit of Refund

No. Ref.
----- -------------- ---- ------ -----------------

Indicator

Number blank)
0130 Amount to be 3a 12 N or blank

Deposited in Third
Account

Number

Indicator

Indicator

Number blank)
0190 Total Amount to be 4 12 N

Directly Deposited
0200 Two Account 1 "X" or blank

Indicator Box
0300 Three Account 1 "X" or blank

Indicator Box

SECTION 4 - FORMS
FORM 8889 Health Savings Accounts (HSAs)

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000002
0010 SSN of HSA Account 9 N

Beneficiary
0015 Self-only Coverage 1 1 "X" or blank

under a High
Deductible
0025 Family Coverage 1 1 "X" or blank

under a High
Deductible
0035 HSA Contributions 2 12 N
0045 Annual Deductible 3 12 N

or Family Coverage
0055 Amount Contributed 4 12 N

to Archer MSAs

from Line 3
0075 HSAs Family Coverage 6 12 N
0085 Additional 7 12 N
Contributions

SECTION 4 - FORMS
FORM 8889 Health Savings Accounts (HSAs)

No. Ref.
----- -------------- ---- ------ -----------------
0105 Employer 9 12 N
Contributions

from Line 8
0125 HSA Deductions 11 12 N
0135 Total HSA 12a 12 N

Distributions
0145 Rollover 12b 12 N

Contributions
0155 Subtract Line 12b 12c 12 N

from Line 12a
0165 Unreimbursed 13 12 N
Qualified Medical
Expenses
0175 Taxable HSA 14 12 N

Distributions
0185 Exceptions to 15a 1 "X" or blank

Additional 10% Tax

SECTION 4 - FORMS
FORM 8891 U.S. Information Return for Beneficiaries

of ...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000010

Number, or Individual
Number)
0020 Plan Custodian Name 1 70 AN
0030 Plan Account Number 2 30 AN
0035 Plan Custodian 3 35 AN, ("in care of"

comma, and percent
0040 Plan Custodian 3 35 AN, Allowable special

and hyphen
0050 Plan Custodian City 3 22 AN, Allowable special

slash, and hyphen

SECTION 4 - FORMS

of ...

No. Ref.
----- -------------- ---- ------ -----------------
0060 Plan Custodian 3 2 A (Standard Postal State

State Abbreviation Abbreviations)
0070 Plan Custodian Zip 3 12 N (left-justified)

Code
0080 Plan Custodian 3 35 A, Allowable special

Foreign State or character is space
Province
0090 Plan Custodian 3 20 AN, Allowable special

Foreign Postal Code character is space
0100 Plan Custodian 3 35 A, Allowable special

Foreign Country character is space
0110 Registered 4 1 "X" or blank

Retirement Savings
Plan Box
0120 Registered 4 1 "X" or blank

Retirement Income
Fund Box
0130 Beneficiary Plan 5 1 "X" or blank

Status Box
0140 Annuitant Plan 5 1 "X" or blank

Status Box
0150 Previous U.S. Tax 6a 1 "X" or blank

Deferral Elect
"Yes" Box
0160 Previous U.S. Tax 6a 1 "X" or blank

Deferral Elect "No"
Box
0170 First Year U.S. Tax 6b 4 "nnnn" or blank

Deferral Elect
0180 U.S. Tax Deferral 6c 1 "X" or blank

New Elect Box
0190 Current Year Plan 7a 12 N

Distributions

SECTION 4 - FORMS

of ...

No. Ref.
----- -------------- ---- ------ -----------------
0200 Current Year Plan 7b 12 N

Taxable
Distributions
0210 Year End Plan 8 12 N

Balance
0220 Current Year Plan 9 12 N

Contributions
0230 Current Year 10a 12 N

Undistributed
Interest
0240 Current Year 10b 12 N

Undistributed
Ordinary Dividends
0250 Current Year 10c 12 N

Undistributed
Qualified Dividends
0260 Current Year 10d 12 N

Undistributed
Capital Gains
*0270 Current Year 10e 20 AN, "STMbnn" or blank

Undistrib Other
Income List
Statement
+0280 Current Year 10e 12 N

Undistrib Other
Income Total Amount

SECTION 4 - FORMS
FORM 8896 Low Sulfur Diesel Fuel Production

Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Low Sulfur Diesel 1 6 N

Fuel Gallons
0030 Fuel times Rate 2 12 N
0040 Qualified Capital 3 12 N

Costs Limitation
0050 Prior Years 4 12 N

Allowable Credit
0060 Qualified Capital 5 12 N

Costs minus Pr Yr
Credit
0070 Tentative Credit 6 12 N

Through Entities
0200 Allocated to Patrons 9 12 NO ENTRY

SECTION 4 - FORMS
FORM 8896 Low Sulfur Diesel Fuel Production

Credit

No. Ref.
----- -------------- ---- ------ -----------------
0210 Cooperative Current 10 12 NO ENTRY

Year Credit

SECTION 4 - FORMS
FORM 8900 Qualified Railroad Track Maintenance

Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified RR Track 1 12 N

Expenditures
0030 50% of Above 2 12 N
0040 Miles RR Track 3a 6 N or blank

Owned or Leased by
You
0050 Total Miles RR 3b 6 N or blank

Track Assigned to
Other Taxpayers
*0055 Assignee Name 3b 35 AN, "STMbnn", or blank
+0057 Assignee Miles 3b 6 N or blank
0060 Total Miles RR 3c 6 N or blank

Track Assigned to
You
*0065 Assignor Name 3c 35 AN, "STMbnn", or blank
+0067 Assignor Miles 3c 6 N or blank

SECTION 4 - FORMS
FORM 8900 Qualified Railroad Track Maintenance

Credit

No. Ref.
----- -------------- ---- ------ -----------------
0070 Total Miles RR Track 3d 6 N
0080 Multiply Total 4 12 N

Miles by $3500

Qualified Track
Maintained

Through Entities

SECTION 4 - FORMS
FORM 8901 Information on Qualifying Children

Who Are Not Dep

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Child First Name-1 (a) 10 AN (first name, blank)

or "STMbnn"
+0020 Child Last Name-1 (a) 15 AN (last name, blank)
+0030 Child Name Control-1 (a) 4 First 4 significant

characters of child's
embedded spaces;
(see special
instructions)
+0040 Child's SSN-1 (b) 9 N or blank
+0050 Relationship-1 (c) 11 Values: "CHILD",

"FOSTERCHILD",
"GRANDCHILD",
"NEPHEW", "NIECE",
"SON", "DAUGHTER"
0060 Child First Name-2 (a) 10 AN (first name, blank)
0070 Child Last Name-2 (a) 15 'See 1st Occ.'

SECTION 4 - FORMS
FORM 8901 Information on Qualifying Children

Who Are Not Dep

No. Ref.
----- -------------- ---- ------ -----------------
0080 Child Name Control-2 (a) 4 'See 1st Occ.'
0090 Child's SSN-2 (b) 9 'See 1st Occ.'
0100 Relationship-2 (c) 11 'See 1st Occ.'
0110 Child First Name-3 (a) 10 'See 1st Occ.'
0160 Child First Name-4 (a) 10 'See 1st Occ.'

SECTION 4 - FORMS
FORM 8903 Domestic Production Activities Deduction

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001

Gross Receipts
0020 Allocable Cost of 2 12 N

Goods Sold
0030 Directly Allocable 3 12 N

Deductions etc
0040 Indirectly 4 12 N
Allocable
Deductions etc
0050 Total Allocable 5 12 N

Deductions etc
0060 QPA Net Income from 6 12 N

Receipts
0070 QPA Income from 7 12 N

Pass-Through
0100 Qualified 8 12 N
Production
Activities Income
0210 Income Limitation 9 12 N

SECTION 4 - FORMS
FORM 8903 Domestic Production Activities Deduction

No. Ref.
----- -------------- ---- ------ -----------------
0230 AGI-Limited QPA 10 12 N

Income
0240 Tentative DPA 11 12 N

Deduction
0310 Form W-2 Wages 12 12 N
0320 Form W-2 Wages from 13 12 N

Pass-Through
0370 Total Form W-2 Wages 14 12 N
0380 Form W-2 Wage 15 12 N

Limitation
0390 Wage-Limited DPA 16 12 N

Deduction
0510 DPA Deduction from 17 12 N

Cooperatives
0520 Expanded Affiliated 18 12 N

Group Allocation

Activities Deduction

SECTION 4 - FORMS
FORM 8906 Distilled Spirits Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Cases of Distilled 1 6 R |

Spirits
0030 Credit from Cases 3 12 N

Purchased or Stored

Through Entities

SECTION 4 - FORMS
FORM 8907 Nonconventional Source Fuel Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0020 Type of Qualified A 6 AN (Values "A", "B",

Fuel "C", or "STMbnn")
+0030 Date Facility B 8 YYYYMMDD

Placed in Service
0110 BOEs - Coke 1(a) 10 N or blank
0120 BOEs - Other 1(b) 10 N or blank
0125 BOEs - Coke After 1(c) 10 NO ENTRY

12/31
--|
0140 Infl Adj Factor 2(a) 6 R or blank
Product - Coke
0150 Infl Adj Factor 2(b) 6 R or blank

Product - Other
0155 Infl Adj Factor 2(c) 6 NO ENTRY

Product - Coke
After 12/31

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
--|
0170 Inflation Adjusted 3(a) 12 N
Credit - Coke
0180 Inflation Adjusted 3(b) 12 N

Credit - Other
0185 Inflation Adjusted 3(c) 12 NO ENTRY

Credit - Coke After
12/31
--|
0200 Phaseout Adjustment 4(a) 12 NO ENTRY
- Coke
0210 Phaseout Adjustment 4(b) 12 N

- Other
0215 Phaseout Adjustment 4(c) 12 NO ENTRY

- Coke After 12/31
--|
0230 Credit Net of 5(a) 12 N
Phaseout - Coke
0240 Credit Net of 5(b) 12 N

Phaseout - Other
0245 Credit Net of 5(c) 12 NO ENTRY

Phaseout - Coke
After 12/31
--|
0250 Credit Net of 6 12 N
Phaseout - Total
0300 Govt Monies and 7a 12 N

Subs Financing
Reduction
0310 Total Additions to 7b 12 N

Capital Account
0320 Ratio of Subsidies 7c 6 R or blank

to Cap Acct
Additions

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0330 Subsidies Reduction 7d 12 N

to Credit

Subsidies Reduction
0400 Reduction Due to 9a 12 N

Energy Credit
0410 Recaptured Portion 9b 12 N
0420 Unrecaptured Portion 9c 12 N

Energy Credit
Reduction
0500 Reduction Due to 11a 12 N

Form 8830 Credit
0510 Recaptured Portion 11b 12 N
0520 Unrecaptured Portion 11c 12 N
0530 Credit Net of Form 12 12 N

8830 Credit

Through Entities

Beneficiaries

Current Year Credit

SECTION 4 - FORMS
FORM 8908 Energy Efficient Home Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Qualified 50% 1a 6 N or blank

Standard Homes
0030 Credit for 50% 1b 12 N

Standard Homes
0040 Qualified 30% 2a 6 N or blank

Standard Homes
0050 Credit for 30% 2b 12 N

standard Homes

Through Entities

SECTION 4 - FORMS
FORM 8909 Energy Efficient Appliance Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Number of 1a 12 N
Dishwashers Produced
0030 Number of Clothes 1b 12 N

Washers Produced
0040 Number of 2a 12 N
Dishwashers
Produced 3 Years
Prior
0050 Number of Clothes 2b 12 N

Washers Produced 3
Years Prior
0060 Subtract Line 2a 3a 12 N

from Line 1a
0070 Subtract Line 2b 3b 12 N

from Line 1b
0080 Multiply Line 3a by 5a 12 N

Line 4a

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0090 Multiply Line 3b by 5b 12 N

Line 4b
0100 Add Amts on Line 5 6 12 N

Columns a and b
0110 Number of Type A 7a 12 N

Refrigerators
Produced
0120 Number of Type B 7b 12 N

Refrigerators
Produced
0130 Number of Type C 7c 12 N

Refrigerators
Produced
0140 Num of Type A 8a 12 N

Refrigerators
Produced 3 Yrs Prior
0150 Num of Type B 8b 12 N

Refrigerators
0160 Num of Type C 8c 12 N

Refrigerators
0170 Subtract Line 8a 9a 12 N

from Line 7a
0180 Subtract Line 8b 9b 12 N

from Line 7b
0190 Subtract Line 8c 9c 12 N

from Line 7c
0200 Multiply Line 9a by 11 12 N

Line 10a
0210 Smaller of Line 11 12a 12 N

or $20,000,000
0220 Multiply Line 9b by 12b 12 N

Line 10b

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0230 Multiply Line 9c by 12c 12 N

Line 10c
0240 Add Amts on Line 12 13 12 N

Columns a thru c
0250 Add Lines 6 and 13 14 12 N
0260 2% of Average 15 12 N
Annual Gross
Receipts
0270 Smallest of Line 17 12 N

14, 15 or 16

Partnerships
Estates, etc
0290 Add Lines 17 and 18 19 12 N

Beneficiaries

from Line 19

SECTION 4 - FORMS
FORM 8910 Alternative Motor Vehicle Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0020 Year of Vehicle 1 1a 6 DT (YYYYbb) or "STMbnn"
+0030 Make of Vehicle 1 1a 22 AN, Allowable special

slash and hyphen (-)
+0040 Model of Vehicle 1 1a 22 AN, Allowable special

+0050 Date Vehicle was 2a 8 DT

Placed in Service 1
+0060 Maximum Credit 3a 12 N

Allowable 1
+0070 Phaseout Percentage 4a 6 R

1
*+0080 Tentative Credit 1 5a 12 N or "STMbnn"
+0090 Business/Investment 6a 6 R
Use Percentage 1
+0100 Multiply Line 6a by 7a 12 N

Line 5a 1

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Year of Vehicle 2 1b 6 DT (YYYYbb) or blank
0120 Make of Vehicle 2 1b 22 AN, Allowable special

or blank
0130 Model of Vehicle 2 1b 22 AN, Allowable special

or blank
0140 Date Vehicle was 2b 8 DT or blank

placed in Service 2
0150 Maximum Credit 3b 12 N or blank

Allowable 2
0160 Phaseout Percentage 4b 6 R or blank

2
0170 Tentative Credit 2 5b 12 N or blank
0180 Business/Investment 6b 6 R or blank

Use Percentage 2
0190 Multiply Line 6b by 7b 12 N or blank

Line 5b 2
0200 Year of Vehicle 3 1c 6 DT (YYYYbb) or blank
0210 Make of Vehicle 3 1c 22 AN, Allowable special

or blank
0220 Model of Vehicle 3 1c 22 AN, Allowable special

or blank
0230 Date Vehicle was 2c 8 DT or blank

Placed in Service 3
0240 Maximum Credit 3c 12 N or blank

Allowable 3

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0250 Phaseout Percentage 4c 6 R or blank

3
0260 Tentative Credit 3 5c 12 N or blank
0270 Business/Investment 6c 6 R or blank

Use Percentage 3
0280 Multiply Line 6c by 7c 12 N or blank

Line 5c 3

through (c) on Line
7
0300 AMV Credit from 9 12 N

Partnerships and S
Corps
0310 Business/Investment 10 12 N
Use Part of AMV
Credit
*0320 Subtract Line 7a 11a 12 N or "STMbnn"

from Line 5a 1
0330 Subtract Line 7b 11b 12 N or blank

from Line 5b 2
0340 Subtract Line 7c 11c 12 N or blank

from Line 5c 3

through (c) on Line
11

Credits

1040

Vehicle Credit

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0400 Add Lines 14a 14d 12 N

through 14c

Tax

from Line 15
0440 Personal Use Part 18 12 N

of Credit

SECTION 4 - FORMS
FORM 8911 Alternative Fuel Vehicle Refueling

Property Credit

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0020 Total Cost Placed 1 12 N

in Service in TY
0030 Business/Invest Use 2 12 N

Part
0040 Sect 179 Expense 3 12 N

Deduction
0050 Business/Invest 4 12 N
Part Net of Sect 179
0060 Tentative Business/ 5 12 N

Invest Use Credit
0065 Maximum Business/ 6 12 N

Invest Use Credit
0070 Business/Invest Use 7 12 N

Credit

Through Entities

SECTION 4 - FORMS
FORM 8911 Alternative Fuel Vehicle Refueling

Property Credit

No. Ref.
----- -------------- ---- ------ -----------------
0090 Current year 9 12 N

Business/Invest
Credit
0100 Personal Use Part 10 12 N
0110 Tentative Personal 11 12 N

Use Credit
0115 Maximum Personal 12 12 N

Use Credit

Personal Use Credit
0130 Regular Tax Before 14 12 N

Credits

1040

Vehicle Credit

Vehicle Credit
0180 Total Credits 15e 12 N

Tax
0210 Net Regular minus 18 12 N

Previous Line Amount
0220 Personal Credit 19 12 N

Allowed for Current
Year

SECTION 4 - FORMS
FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Bond Issuer's Name 1a 35 AN, Allowable special

slash, hyphen or "STMbnn"
+0020 City or Town 1a 22 A, Allowable special

character is space
+0030 State Abbreviation 1a 2 A (Standard Postal State

Abbreviations)
+0040 Date Bond Issued 1b 8 DT
+0050 Date Bond Disposed 1c 8 DT

of
*+0060 Outstanding Bond 1d 12 N or "STMbnn"

Principal
+0070 Credit Rate 1e 6 R
+0080 Credit 1f 12 N
+0090 Percentage of 1g 6 R
Annual Credit
+0100 Income Tax Credit 1h 12 N

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------
0110 Bond Issuer's Name 1a 35 AN, Allowable special

slash, hyphen or blank
0120 City or Town 1a 22 A, Allowable special

character is space
0130 State Abbreviation 1a 2 A (Standard Postal State

Abbreviations)
0140 Date Bond Issued 1b 8 DT
0150 Date Bond Disposed 1c 8 DT

of
0160 Outstanding Bond 1d 12 N

Principal
0170 Credit Rate 1e 6 R
0180 Credit 1f 12 N
0190 Percentage of 1g 6 R
Annual Credit
0200 Income Tax Credit 1h 12 N


character ia space

Abbreviations)

of

Principal

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------
0280 Credit 1f 12 N
Annual Credit


character is space

Abbreviations)

of

Principal
0380 Credit 1f 12 N
Annual Credit


character is space

Abbreviations)

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------

of

Principal
0480 Credit 1f 12 N
Annual Credit
0510 Total Credit, 2 12 N

Section A
0520 Credits from S- 3 12 N

Corp, Ptnrshps,
Estates or Trusts
0525 Add Line 2 and Line 4 12 N

3

the Beneficiaries

from Line 4
*0540 Bond Issuer's Name 7a 35 AN, Allowable special

slash, hyphen or "STMbnn"
+0550 City of Town 7a 22 A, Allowable special

character is space
+0560 State Abbreviation 7a 2 A (Standard Postal State

Abbreviations)
+0570 Date Bond Issued 7b 8 DT
+0580 Date Bond Disposed 7c 8 DT

of

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------
*+0590 Outstanding Bond 7d 12 N or "STMbnn"

Principal
+0600 Credit Rate 7e 6 R
+0610 Credit 7f 12 N
+0620 Percentage of 7g 6 R
Annual Credit
+0630 Credit Allowed 7h 12 N


character is space

Abbreviations)

of

Principal
0710 Credit 7f 12 N
Annual Credit
0730 Credit Allowed 7h 12 N


character is space

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------

Abbreviations)
0780 Date Cond Disposed 7c 8 DT

of

Principal
0810 Credit 7f 12 N
Annual Credit


character is space

Abbreviations)

of

Principal
0910 Credit 7f 12 N
Annual Credit

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------


character is space

Abbreviations)

of

Principal
1010 Credit 7f 12 N
Annual Credit
1040 Total Credit, 8 12 N

Section B
1045 Gulf Bond Credits 9 12 N

from Ptnrshps, S-
Corps, Estates
1050 Add Line 8 and Line 10 12 N

9

the Beneficiaries.
Section B

from Line 10

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
1104 Filler 1 blank

Number 0000001

Credits

Tax
1130 Add Line 13 and 15 12 N

Line 14

1040
1150 Foreign Tax Credits 16b 12 N |

5735 and 8834
1170 Alternative Motor 16d 12 N |

Vehicle Credit
1180 Alternative Fuel 16e 12 N |

Vehicle Refueling
Property Credit
1190 General Business 16f 12 N

Credit

SECTION 4 - FORMS

and Gulf...

No. Ref.
----- -------------- ---- ------ -----------------
1200 Credit for Prior 16g 12 N

Year Minimum Tax
1210 Qualified Zone 16h 12 N

Academy Bond Credit
1220 Add Lines 16a 16i 12 N

through 16h
1240 Clean Renewable 18 12 N

Energy Credit
Allowed

from Line 17
1260 Gulf Bond Credit 20 12 N

Allowed

SECTION 4 - FORMS
FORM 8914 Exemption Amount for Taxpayers Housing

...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Individual First 1a(1) 10 AN (first name) or blank

Name 1
0020 Individual Last 1a(1) 15 AN (last name) or blank

Name 1
0030 Individual Name 4 First 4 significant

Control 1 characters of last name,
no leading or embedded
spaces; allowable
hyphen or space (see
special instructions)
0040 Individual SSN 1 1b(1) 9 N or blank
0050 Former Street 1c(1) 35 AN, Allowable special

Address 1 characters are spaces,
slash, hyphen and
Literal "NONE"
0060 Former City 1 1c(1) 22 A, Allowable special

character is space
0070 Former State 1 1c(1) 2 A (Standard Postal State

Abbreviations)

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------
0080 Former Zip Code 1 1c(1) 12 N (left-justified)
0090 Days Lived with You 1d(1) 3 N

1
0210 Individual First 1a(2) 10 'See 1st Occ.'

Name 2
0220 Individual Last 1a(2) 15 'See 1st Occ.'

Name 2
0230 Individual Name 4 'See 1st Occ.'

Control 2
0240 Individual SSN 2 1b(2) 9 'See 1st Occ.'
0250 Former Street 1c(2) 35 'See 1st Occ.'

Address 2
0260 Former City 2 1c(2) 22 'See 1st Occ.'
0270 Former State 2 1c(2) 2 'See 1st Occ.'
0280 Former Zip Code 2 1c(2) 12 'See 1st Occ.'
0290 Days Lived with You 1d(2) 3 'See 1st Occ.'

2

Name 3

Name 3

Control 3

Address 3

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

3

Name 4

Name 4

Control 4

Address 4

4
0700 Maximum Exemption 2 12 N

Amount
0710 Amount from TY2005 3 12 N

Form 8914 Line 2
0720 TY2005 Form 8914 3 1 "X" or blank

Filed - Yes
0730 TY2005 Form 8914 3 1 "X" or blank

Filed - No
0740 Maximum Exemption 4 12 N

Amount Available
for TY2006
0810 Total Displaced 5 12 N

Individual
Exemption Amt

SECTION 4 - FORMS

...

No. Ref.
----- -------------- ---- ------ -----------------

or Line 5
0820 Total Regular 7 12 N

Exemption Amt
0830 Total Exemption 8 12 N

Amount
0840 AGI or Blank 9 12 N
0850 AGI Greater Than 9 1 "X" or blank

Filing Status
Amount 1 - No
0860 AGI Greater Than 9 1 "X" or blank

Filing Status
Amount 1 - Yes
0870 Filing Status 10 12 N

Amount 1
0880 Excess of AGI Over 11 12 N

Filing Status
Amount 1
0890 Excess Greater Than 11 1 "X" or blank

Filing Status
Amount 2 - Yes
0900 Excess Greater Than 11 1 "X" or blank

Filing Status
Amount 2 - No
0910 Multiple of $2500 12 2 N

or $1250
0920 2% of Multiple 13 6 N
0930 Regular Exemption 14 12 N

Phaseout Amount
0935 Divide Line 14 by 15 12 N

1.5
0940 Net Total Exemption 16 12 N

Amount

SECTION 4 - FORMS
FORM 8915 Qualified Hurricane Retirement Plan

Distrib...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Name of Qualified 35 AN

Taxpayer
0020 SSN of Qualified 9 N

Taxpayer

slash, hyphen and
Literal "NONE"

characters is space

Abbreviation) or
period (.)
0050 Prior year F8915, 1 12 N |

Line 9
--|
0060 Prior Year F8915, 2 12 N |
Line 11

SECTION 4 - FORMS

Distrib...

No. Ref.
----- -------------- ---- ------ -----------------
0070 Add Lines 1 and 2 3 12 N |
0080 Prior Year F8915, 4 12 N or blank |

Line 18

Line 13

from Line 4
0110 Total Amount of 7 12 N |

Repayments
0120 Add Lines 6 and 7 8 12 N |

from Line 3
--|
--|
--|
--|
--|
--|
--|
--|
--|
--|
Line 17
0210 Prior Year F8915, 11 12 N |

Line 26
0220 Add Lines 10 and 11 12 12 N |

Line 33
--|
--|
--|
--|
Line 28

SECTION 4 - FORMS

Distrib...

No. Ref.
----- -------------- ---- ------ -----------------
--|
--|
--|
from Line 13
0260 Total Amount of 16 12 N |

Repayments
0270 Add Lines 15 and 16 17 12 N |
0280 Amount Subject to 18 12 N |

Tax

SECTION 4 - FORMS
FORM 8917 Tuition and Fees Deduction

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
*0010 Student's First 1a 10 AN (first name) or

Name 1 "STMbnn"
+0020 Student's Last Name 1a 15 AN (last name)

1

embedded spaces;
(see special
instructions)
+0040 Student's SSN - 1 1b 9 N
+0050 Qualified Expenses 1c 12 N
0060 Student's First 1a 10 AN (first name)

Name 2
0070 Student's Last Name 1a 15 AN (last name)

2

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0080 Student's Name 1a 4 First 4 significant

embedded spaces;
(see special
instructions)
0090 Student's SSN - 2 1b 9 N
0110 Student's First 1a 10 AN (fist name)

Name 3
0120 Student's Last Name 1a 15 AN (last name)

3
0130 Student's Name 1a 4 First 4 significant

embedded spaces;
(see special
instructions)
0140 Student's SSN - 3 1b 9 N

Expenses
0170 Total Inc on Tax 3 12 N

Form
0180 Adjust to Inc on 4 12 N

Tax Form

from Line 3
0200 Tuition and Fees 6 1 "X" or blank

Deduction - Yes Box

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0210 Tuition and Fees 6 1 "X" or blank

Deduction - No Box
0220 Tuition and Fees 6 12 N

Deduction Amt

SECTION 4 - FORMS
FORM 8919 Uncollected Social Security and Medicare

Tax on...

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000002
0010 Wage Recipient Name 35 AN
0020 Wage Recipient SSN 9 N
*0030 Employer's Name 1 1a 42 AN or "STMbnn"
+0040 Employer's EIN 1 1b 9 N
+0050 Reason Code(s) 1 1c 8 "A", "B", "C", "D", "E",

"F", "G", or "H"
(multiple codes allowed)
+0060 IRS Determination 1d 8 YYYYMMDD or blank

or Corresp Date
Rcvd 1
+0070 Form 1099-MISC Was 1e 1 "X" or blank

Received 1
+0080 Total Wages With No 1f 12 N

SSA or Med Withheld
1
0090 Employer's Name 2 2a 42 AN or blank
0100 Employer's EIN 2 2b 9 'See 1st Occ.'

SECTION 4 - FORMS

Tax on...

No. Ref.
----- -------------- ---- ------ -----------------
0110 Reason Code(s) 2 2c 8 'See 1st Occ.'
0120 IRS Determination 2d 8 'See 1st Occ.'

or Corresp Date
Rcvd 2
0130 Form 1099-MISC Was 2e 1 'See 1st Occ.'

Received 2
0140 Total Wages With No 2f 12 'See 1st Occ.'

SSA or Med Withheld
2
0150 Employer's Name 3 3a 42 'See 2nd Occ.'

or Corresp Date
Rcvd 3

Received 3

SSA or Med Withheld
3

or Corresp Date
Rcvd 4

Received 4

SSA or Med Withheld
4

SECTION 4 - FORMS

Tax on...

No. Ref.
----- -------------- ---- ------ -----------------

or Corresp Date
Rcvd 5

Received 5

SSA or Med Withheld
5
0330 Total Wages 6 12 N
0340 Total Social 8 12 N

Security Wages and
Tips
0350 Line 7 minus Line 8 9 12 N
0360 Wages Subject to 10 12 N

Social Security Tax

on Wages
0380 Medicare Tax on 12 12 N

Wages
0390 F1040 Social 13 12 N

Security and Med
Tax on Wages

SECTION 4 - FORMS
FORM 9465 Installment Agreement Request

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

Identification
Number
0004 Filler 1 blank

Number 0000001
0010 Taxpayer's Name 1 35 AN. Allowable special

characters are: hyphen
(-), slash(/), comma(,),
and space
0015 Taxpayer's Name 4 First 4 significant

embedded spaces;
(see special
instructions)
0020 Taxpayer's SSN 1 9 N
0030 Spouse Name 1 35 AN. Allowable special

characters are: hyphen
(,), and space

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0035 Spouse Name Control 4 First 4 significant

characters of spouse's
embedded spaces;
(see special
instructions)
0040 Spouse SSN 1 9 N or blank
0050 Taxpayer's Street 1 35 AN. Allowable special

Address characters are: ampersand
(&), hyphen (-), slash
(/), comma (,), plus (+),
percent (%), and space
0060 Apt. Number 1 5 AN or blank
0070 City 1 22 A. Allowable special

character is space
0080 State Abbreviation 1 2 A (Standard Postal State

Abbreviations)
0082 Foreign Street 35 AN. Allowable special

slash, and hyphen
0084 Foreign City, State 35 AN. Allowable special

slash, and hyphen
0086 Foreign Country 22 AN. Allowable special

character is space
0090 Zip Code 1 12 N (Left-justified)
0095 Address Indicator 1 1 = APO/FPO Address

Address
3 = Foreign Address
Blank = Regular Address
(Non-Military)
0100 New Address 2 1 "X" or blank

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0110 Taxpayer's Home 3 10 N

Phone Number
0120 Best Time to Call 3 10 AN
0130 Taxpayer's Work 4 10 N

Phone Number
0140 Phone Ext. 4 4 N or blank
0155 Foreign Phone Number 20 N or Blank
0160 Taxpayer's Bank 5 35 AN. Allowable special

Name or Financial characters are: ampersand
Inst. Name (&), hyphen(-), slash(/),
comma (,), and space
0170 Financial 5 35 AN. Allowable special

Institution Address characters are: ampersand
(&), hyphen(-), slash(/),
comma(,), plus (+),

character is space
0190 State Abbreviation 5 2 A (Standard Postal State

Abbreviations)
0200 Zip Code 5 12 N (Left-justified)
0210 Taxpayer's Employer 6 35 AN. Allowable special

Name characters are: ampersand
(&), hyphen (-), slash(/)
comma (,), plus (+), and
space
0220 Employer Address 6 35 AN. Allowable special

characters are: ampersand
(&), hyphen (-),slash(/),
comma (,), plus (+),
0230 Employer City 6 22 A. Allowable special

character is space

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0240 Employer State 6 2 A (Standard Postal State

Abbreviations)
0250 Employer Zip Code 6 12 N (Left-justificated)
0260 Tax Return for Form 7 11 AN. "FORMb1040bb" or

"FORMb1040Ab" or
"FORMb1040EZ"
0270 Tax Year for This 8 4 N

Request
0280 Amount Owed on Tax 9 12 N

Return
0290 Payment with Tax 10 12 N

Return
0300 Monthly Payment 11 12 N. Not less than 25.00
0310 Monthly Payment Date 12 2 N. 01-28
0330 Routing Transit 13a 9 N

Number
0340 Bank Account Number 13b 17 AN (including hyphens or

blank)
0380 Reserved 5
0390 Reserved 8
0400 Reserved 5
0410 Reserved 8

SECTION 4 - FORMS
FORM PAYMENT Balance Due and Estimated Payments

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0001 Form Number 6 "PMTbbb"

Identification
Number
0004 Filler 1 blank

Number 0000001 - 0000005
0010 Primary SSN 9 N
0020 Secondary SSN 9 N
0030 Routing Transit 9 N

Number
0040 Bank Account Number 17 AN (including hyphens or

blank)
0050 Type of Account 1 "1" = Checking

"2" = Savings
0060 Amount of Tax 12 N (positive only) |

Payment (may
include PNLTY and
INT)
0070 Tax Type Code 5 AN, Values:

"1040E" = Form 1040,
"1040A" = Form 1040A,
"1040Z" = Form 1040EZ,
"1040S" = Estimated
Payments

SECTION 4 - FORMS
FORM PAYMENT Balance Due and Estimated Payments

No. Ref.
----- -------------- ---- ------ -----------------
0080 Requested Payment 8 YYYYMMDD for Balance Due |

Date (Form 1040, 1040A &
1040EZ)
YYYYMMDD for Estimated
Payments
Values: "20080415",
"20080616", "20080915"
or "20090115"
0090 Taxpayer's Day Time 10 N

Phone Number

SECTION 4 - FORMS
ALLOC RECORD Allocation Record

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "ALLOCR"

Identification
Number
0004 Filler 1 Blank
0005 Record Occurrence 7 N (0000001)

Number
0010 Total Wages 12 N
0020 Husband Wages F1040 7 12 N
0030 Wife Wages F1040 7 12 N
0040 Total Interest 12 N

Income
0050 Husband Interest F1040 8a 12 N

Income
0060 Wife Interest Income F1040 8a 12 N
0070 Total Dividends 12 N
0080 Husband Dividends F1040 9a 12 N
0090 Wife Dividends F1040 9a 12 N
0100 Total State Income 12 N

Tax Refund
0110 Husband State F1040 10 12 N

Income Tax Refund

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0120 Wife State Income F1040 10 12 N

Tax Refund
0130 Total Capital Gains 12 N
0140 Husband Capital F1040 13 12 N

Gains and Losses
0150 Wife Capital Gains F1040 13 12 N

and Losses
0160 Total Pension Income 12 N
0170 Husband Pension F1040 16b 12 N

Income
0180 Wife Pension Income F1040 16b 12 N
0190 Total Rents/ 12 N

Royalties/
Partnership/Estates/
Trusts
0200 Husband Rents/ F1040 17 12 N

Royalties/
Trusts
0210 Wife Rents/ F1040 17 12 N

Royalties/
Trusts
0220 Total Other Income 12 N
0230 Husband Other Income F1040 21 12 N
0240 Wife Other Income F1040 21 12 N
0250 Total Income 12 N
0260 Husband Total Income F1040 22 12 N
0270 Wife Total Income F1040 22 12 N
0280 Total Payments 12 N
0290 Husband Payments F1040 72 12 N

SECTION 4 - FORMS

No. Ref.
----- -------------- ---- ------ -----------------
0300 Wife Payments F1040 72 12 N

SECTION 5 – AUTHENTICATION RECORD
AUTHENTICATION Authentication Record

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record ID 6 "ATHbbb"

Identification
Number
0004 Filler 1 Blank

Number 0000001
0008 PIN Type Code 1 P = Practitioner PIN |

S = Self-Select PIN
- Practitioner
O = Self-Select PIN
- On Line
F = Form 8453-OL Required
(No PIN Used)
0010 Primary Date of 8 YYYYMMDD

Birth
0020 Primary Prior Year 12 N

Adjusted Gross
Income
0025 Primary Prior Year 5 N or blank

PIN
0035 Primary Taxpayer 5 N (PIN)

Signature
0040 Spouse Date of Birth 8 YYYYMMDD
0050 Spouse Prior Year 12 N

Adjusted Gross
Income

SECTION 5 – AUTHENTICATION RECORD
AUTHENTICATION Authentication Record

No. Ref.
----- -------------- ---- ------ -----------------
0055 Spouse Prior Year 5 N or blank

PIN
0065 Spouse Signature 5 N (PIN)
0070 Taxpayer Signature 8 YYYYMMDD

Date
0075 Jurat/Disclosure 1 A = On-Line Self Select |

Code PIN
Form 1040/A/EZ/PR/SS
B = Regular On-Line
Filing
C = Self Select PIN by
ERO
D = Practitioner PIN
Program
0080 PIN Authorization 1 Blank = PIN not used,

Code 1 = Taxpayer Entered PIN
2 = ERO Entered Primary
PIN
3 = ERO Entered Spouse
PIN
4 = ERO Entered Both
PINs
0090 ERO EFIN/PIN 11 N
0100 Reserve 35 Blank

SECTION 6 – STATEMENTS
The statement record can be used only where the Record Layouts specifies.
STM Statement Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0123"
0000 Record ID 6 "STMbnn"

nn = 01-99
0002 Page Number 5 "PGnnb"

nn = 01-02
0003 Taxpayer 9 N
Identification nnnnnnnnn
Number (Primary SSN)
0004 Filler 1 Blank
0005 Line Number 5 "LNnnb"

nn = 01-99
0006 Filler 2 Blank
0010 Statement Data 80 Statement Title if

"LN01";
column titles or blank
if "LN02"; otherwise,
left-justified field(s)
from form or schedule


LTCGL Long-Term Capital Gains/Loss Transaction

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0182" |
0000 Record ID 6 "LTCGLb"
0001 Subpart Type 6 "SCHbbD" or "8865bb"

Identification
Number
0004 Filler 1 Blank
0005 Subpart Occurrence 7 SCH D "0000001"

Number or 8865
"0000001-0000005"
0010 Transaction 7 0000001-0005000

Occurrence Number
0020 L-T Description of 8(a) 80 AN |

Property
0040 L-T Date Acquired 8(b) 8 DT, or "INHERIT" or

"VARIOUS"
0060 L-T Date Sold 8(c) 8 DT or "WORTHLSS"
0080 L-T Sales Price 8(d) 12 N, or "EXPIRED", or

"WORTHLSS"
0100 L-T Cost or Other 8(e) 12 N, or "EXPIRED"

Basis
0120 L-T Gain or (Loss) 8(f) 12 N


STCGL Short-Term Capital Gain/Loss Transaction

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0182" |
0000 Record ID 6 "STCGLb"
0001 Subpart Type 6 "SCHbbD" or "8865bb"

Identification
Number
0004 Filler 1 Blank
0005 Subpart Occurrence 7 SCH D "0000001" or

Number 8865 "0000001-0000005"
0010 Transaction 7 0000001-0005000

Occurrence Number
0020 S-T Description of 1(a) 80 AN |

Property
0040 S-T Date Acquired 1(b) 8 DT, or "VARIOUS"
0060 S-T Date Sold 1(c) 8 DT, or "BANKRUPT", or

"WORTHLSS"
0080 S-T Sales Price 1(d) 12 N, or "EXPIRED", or

"WORTHLSS"
0100 S-T Cost or Other 1(e) 12 N, or "EXPIRED"

Basis
0120 S-T Gain or (Loss) 1(f) 12 N


SECTION 7 - PREPARER NOTE, ELECTION EXPLANATION, AND REGULATORY EXPLANATION
The Preparer Note record is a variable length record composed record identifying
information (42 positions) and up to 4000 data characters followed by the Record
Terminus (#). Begin preparer note data in Field 0010 and enter the record terminus
after the last significant position. A maximum of twenty pages is allowed. Embedded
blank spaces and blank lines are permitted to accommodate tables and columns or to
separate multiple notes.
PREPARER NOTE Preparer Note Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "nnnn"
0000 Record ID 6 "NTEbbb"

(nn = 01-20)

Identification
Number
0004 Filler 4 Blank
0005 Text Data Character 4 N, Value 0001 - 4000

Count
0010 Preparer Note Data 1 - 4000 All characters except

for asterisk "*" and
brackets "[" or "]"


The Election Explanation record is a variable length record composed record

identifying information (42 positions) and up to 4000 data characters followed
by the Record Terminus (#). Begin election explanation data in Field 0010 and
enter the record terminus after the last significant position. A maximum of
twenty page records is permitted. Embedded blank spaces and blank lines are
permitted to accommodate tables and columns or to separate multiple explanations.
ELECTION EXPLANATION Election Explanation Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "nnnn"
0000 Record ID 6 "ELCbbb"

(nn = 01-20)

Identification
Number
0004 Filler 4 Blank

Count
0010 Elections Data 1 - 4000 All characters except

brackets "[" or "]"


The Regulatory Explanation record is a variable length record composed record

identifying information (42 positions) and up to 4000 data characters followed by
the Record Terminus (#). Begin regulatory explanation data in Field 0010 and enter
the record terminus after the last significant position. A maximum of twenty page
records is permitted. Embedded blank spaces and blank lines are permitted to
accommodate tables and columns or to separate multiple explanations.
REGULATORY EXPLANATION Regulatory Explanation Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "nnnn"
0000 Record ID 6 "REGbbb"

(nn = 01-20)

Identification
Number
0004 Filler 4 Blank

Count
0010 Regulatory Data 1 - 4000 All characters except

brackets "[" or "]"


SECTION 8 – STATE RECORDS
Generic Record
The generic record is used by states for various state income tax forms.
In order to program software using the generic record developers must
obtain a copy of the states' software specifications.
The State Direct Deposit Section should be blank if there is no direct

deposit or direct debit at the state level. There is no connection
between the federal and state direct deposit or direct debit fields since
these can differ.
The Consistency Section contains fields which when non-zero are checked
against the corresponding 1040 field. If non-equal the taxpayer's returns
will be rejected.
Field # Identification Length Description
************************* HEADER SECTION ***************************

Byte Count 4 "2754" for fixed; |
"nnnn" for variable format
0000 Record ID Type 6 "STbbbb"
0003 Taxpayer Identification Number 9 N (Primary SSN)
0004 Filler 1 blank
0005 Form/Schedule Number 7 N Value "0000001"
***************************************** *****************Header ends
0010 State Code 2 A Values: AL AR AZ CO CT DC
DE GA HI ID IL IN IA KS
KY LA MD MI MO MS MT ND
NE NC NJ NM NY OH OK OR
PA RI SC UT VA VT WI WV
0011 CITY CODE 2 A Reserved for future use
0015 Imperfect Return Indicator 1 A Value “E” = Exception Processing
(IRS USE ONLY) or blank
0016 ITIN/SSN Mismatch Indicator 1 A Value “M” = Mismatch |
(IRS USE ONLY) ITIN/SSN or blank
0019 State-Only-Indicator 2 "SO"(State Only return data)
0020 Declaration Control Number 14 N Assigned by filer
a. First Two Positions 2 N Value Always "00"
e. Year Digit 1 N Value "8" |
*********************************************************************
0023 Return Sequence Number 16 N Required Entry
a. ETIN of transmitter 5 N Must Equal RSN
b. Trans Use Field 2 N in 1040, A or EZ
c. Julian Date of Tr 3 N
d. Trans Seq. Number 2 N (01-99)
e. Seq Number of Ret 4 N (0001-9999)

Generic Record continued
************** STATE DIRECT DEPOSIT OR DIRECT DEBIT SECTION ***************

0024 Direct Deposit/Debit Indicator 1 1 = Direct Deposit
2 = If Direct Debit
0025 Reserved-RTN-Flag 1 N For State Use Only
0027 Direct Debit Date 8 N
0028 Direct Debit Amount 12 N
0030 State-Routing Transit 9 N blank if no State DD
0032 State-RTN-Indicator (IRS Use Only) 1 N 0 = No state RTN Present
1 = State RTN found on FOMF
2 = State RTN not found on FOMF
0035 State-Deposit Acct No 17 AN blank if no State DD
0040 State-Checking-Acct 1 "X" or blank
0048 State-Savings-Acct 1 "X" or blank
************************ INDICATORS ***************************************
0049 On-Line-State-Return 1 A Value "O" = On-Line
******************* PARTICIPANT SECTION ***********************************
0050 State Numeric Area 27 N
a. Preparer SSN/Preparer TIN 9 N or PNNNNNNNN 1040 Seq 1360
b. Preparer EIN 9 N 1040 Seq 1380
c. Preparer ZIP 5 N 1040 Seq 1410-5
d. Preparer ZIP+4 4 N 1040 Seq 1410-4
0052 State Alphanumeric Area 93 AN
a. Mailbox ID 5 AN
b. Preparer Firm Name 35 AN 1040 Seq 1370
c. Preparer Address 30 AN
d. Preparer City 20 AN 1040 Seq 1390
e. Preparer State 2 AN 1040 Seq 1400
f. Preparer Self-Empl Ind 1 AN 1040 Seq 1350
*************************ENTITY SECTION ***********************************
0055 Spouse's SSN 9 N
0060 Name Line 1 35 AN Required Entry
a. Primary Last Name 32 AN
b. Primary Suffix 3 AN
0062 Date of Death Primary 8 N
0065 Name Line 2 35 AN
a. Secondary Last Name 32 AN
b. Secondary Suffix 3 AN
0068 Date of Death Secondary 8 N
0070 Name Line 3 35 AN
a. Primary First Name 16 AN
b. Primary Middle Init 1 AN
c. Secondary First Name 16 AN
d. Secondary Middle Init 1 AN
e. Filler 1 AN Blank
0074 In C/O Address 35 AN
0075 Address Line 1 35 AN
0077 Foreign Street 35 AN
Address
0080 Address Line 2 35 AN
0085 City 22 A
0087 Foreign City 35 AN
State or Province
0090 City Code 5 N
0095 State Abbreviation 2 A
0098 Foreign Country 22 A
0100 Zip Code 12 N

0105 County 20 A
0110 County Code 5 N
0115 Telephone Number 12 AN
0120 Primary TP Signature 5 N PIN Use Only
0125 Spouse Signature 5 N PIN Use Only
NOTE: If the return has a domestic address, the following must be present:
(Seq 0075), (Seq 0095), (Seq 0100)
If the return has a foreign address, the following must be present:
(Seq 0077), (Seq 0087), and (Seq 0098)
*********************** CONSISTENCY SECTION ******************************

0150 Federal Filing Status 1 N Please see Part I,
Sect 12, Para. 09(h)
0155 Total Federal Exemptions 2 N See Seq 0150 Desc.
0160 Wages, Salaries, Tips 12 N See Seq 0150 Desc.
0165 Taxable Interest 12 N See Seq 0150 Desc.
0170 Tax Exempt Interest 12 N See Seq 0150 Desc.
0175 Dividends 12 N See Seq 0150 Desc.
0180 State Refund 12 N See Seq 0150 Desc.
0185 Taxable Social Sec Benefits 12 N See Seq 0150 Desc.
0190 Keogh Plan and SEP 12 N See Seq 0150 Desc.
Deductions
0195 Adjusted Gross Income 12 N See Seq 0150 Desc.
0200 Standard/Itemized Deductions 12 N See Seq 0150 Desc.
0205 Earned Income Credit 12 N See Seq 0150 Desc.
********************* ALPHANUMERIC SECTION ******************************

0300 Alphanumeric Field 1 80 AN
a. Software Developer Code 10 AN
b. Paid Preparer Name 31 AN 1040 Seq 1340
c. Preparer Phone Number 10 AN
d. Non-Paid Preparer 13 AN 1040 Seq 1338
e. Preparer State EIN 16 AN
******************** SIGNED NUMERIC SECTION ***********************

0350 Numeric Field 1 12 N




Record Terminus 1 Value #


SECTION 8 STATE RECORDS
Unformatted Record
The unformatted record is used by most states for various state and federal
income tax forms. In order to program software using the unformatted record,
developers must obtain a copy of the states' software specifications.
************************* HEADER SECTION ***************************

Byte Count 4 "4861" for fixed;
0000 Record ID Type 6 "STbbbb"
0003 Taxpayer Identification Number 9 N (Primary SSN)
0004 Filler 1 blank
0005 Form/Schedule Number 7 N "0000001" to "0000025"
**********************************************************Header ends
0010 State Code 2 A Values: AL AR AZ CO CT DC
DE GA HI ID IL IN IA KS
KY LA MD MI MO MS MT ND
NE NC NJ NM NY OH OK OR
PA RI SC UT VA VT WI WV
0011 CITY CODE 2 A Reserved for future use
0020 Declaration Control Number 14 N Assigned by filer
a. First Two Positions 2 N Value Always “00”
e. Year Digit 1 N Value “8” |
**************************** DATA SECTION **************************
0050 Form Data (line 001) 80 AN
(Up to 60 lines of data per page may be entered in increments of 5)
0345 Form Data (line 060) 80 AN
Record Terminus 1 Value "#"


SECTION 9 - SUMMARY RECORD
The final record for each tax return is the SUMMARY RECORD. (A "1" in
the paper document indicator field shows that the paper document specified
is a part of the return, and has been attached to the Taxpayer Declaration
Form 8453, else enter "0". When a Paper Document Indicator is used, the
Taxpayer cannot use a Self-Select PIN signature on the return.) The format
is as follows:
SUM RECORD

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0325" for Fixed |

or Variable Format
0000 Record ID 6 Value "SUMbbb"
0002 Taxpayer 9 Taxpayer's SSN

Identification (Primary Taxpayer's
Number SSN if married filing
on joint return)
0003 Filler 8 Blank
0010 Electronic Return 35 AN

Originator Name
0020 Electronic EFIN of 6 N

ERO
0030 Intermediate 6 AN or blank

Service Provider
EFIN/SBIN
0035 Imperfect Return 1 "X" or blank

Election Indicator
0040 Number of Logical 6 N (Maximum = 009999)

Records in Tax
Return
0050 Number of Form W-2 2 N (00-50)

Records
0055 Filler 1 Blank
0060 Number of Form W-2G 2 N (00-30)

Records
0063 Number of Form W- 2 N (00-10)

2GU Records
0070 Number of Form 1099- 2 N (00-10)

R Records

SUM RECORD

No. Ref.
----- -------------- ---- ------ -----------------
0075 Number of FEC 2 N (00-10)

Records
0079 Number of 499R-2/W- 1 N (0-6) |

2PR Records (Occurrences of "W-2PRb")
0080 Number of Schedule 3 N (000-099)

Records (Occurrences of "SCHb")
0090 Number of Form 4 N (0000-0999)

Records (Occurrences of "FRMb")
0100 Number of Statement 5 N (00000-00999)

Record Lines (Occurrences of "LN")
0105 Number of 1 N (0-1)

Allocation Record (Occurrence of "Alloc")
0110 Number of Preparer 2 N (00-20)

Note Records (Occurrences of "NTE")
0120 Number of Election 2 N (00-20)

Explanation Records (Occurrences of "ELC")
0130 Number of 2 N (00-20)

Regulatory (Occurrences of "REG")
Explanation Records
0133 Number of STCGL 5 N (00000-30000)

Records
0135 Number of LTCGL 5 N (00000-30000)

Records
0140 Presence of 1 N (0-1)

Authentication (Occurrence of "ATH")
Record
0150 Paper Document 1 "1" = Form 8283,

Indicator 1 Section B, Donated
Property, else "0"

Indicator 2 Foreign Disregarded
Entities, else "0"

SUM RECORD

No. Ref.
----- -------------- ---- ------ -----------------

Indicator 3 Release of Claim to
Exemption for Child of
Divorced or Separated
Parents or similar
statement, else "0"

Indicator 4 Historic
Structure Certificate,
else "0"
0162 Paper Document 1 "1" = Form 3115, Change

Indicator 5 in Accounting Method,
else "0"

Indicator 6 International Boycott
Requests/Clauses, else
"0"
0168 Paper Document 1 "1" = Form 1098C,

Indicator 7 Required Donor
Documentation, else "0"
0171 Paper Document 1 "1" = Form 8885, Health

Indicator 8 Coverage Tax Credit,
else "0"

Indicator 9 "Certificate for
Biodiesel" or
"Statement of
Biodiesel Reseller",
else "0"

Indicator 10 "Certificate for
Biodiesel" or
"Statement of
Biodiesel Reseller",
else "0"
0181 Paper Document 1 "1" = Schedule D-1 or

Indicator 11 acceptable substitutes,
else "0"

SUM RECORD

No. Ref.
----- -------------- ---- ------ -----------------
0182 Paper Document 1 "1" = Required |

Indicator 12 Worksheets, else "0"
0184 Filler 1 Blank
0186 Filler 1 Blank
0188 Filler 1 Blank
0190 IP Address 39 AN, Allowable special

characters are: period,
colon, or blank
(For On-Line Filer)
0195 IP E-Mail Address 50 AN, special characters

or blank
(For On-Line Filer)
0200 IP Date 8 YYYYMMDD or blank

(For On-Line Filer)
0210 IP Time 6 HHMMSS or blank

(For On-Line Filer)
0215 IP Time Zone 2 US-Universal Standard,

ES-Eastern Standard,
ED-Eastern Daylight,
CS-Central Standard,
CD-Central Daylight,
MS-Mountain Standard,
MD-Mountain Daylight,
PS-Pacific Standard,
PD-Pacific Daylight,
AS-Alaskan Standard,
AD-Alaskan Daylight,
HS-Hawaiian Standard,
HD-Hawaiian Daylight,
or blank
(For On-Line Filer)
0217 IP Routing Transit 9 N, "Check" or blank

Number (For On-Line Filer)
0219 IP Depositor 17 AN (includes hyphens

Account Number or blank)
(For On-Line Filer)

SUM RECORD

No. Ref.
----- -------------- ---- ------ -----------------
0220 E-Mail Indicator 1 "Y", "N" or blank

(For On-Line Filer)
0230 Software I.D. Number 8 N
0240 Software Version 15 AN

Identifier
0250 State Abbreviation 2 NO ENTRY
0260 Electronic Postmark 8 YYYYMMDD or blanks

Date
0270 Electronic Postmark 4 HHMM or blanks

Time (HH = 00-23, MM = 00-59)
0280 Electronic Postmark 1 "E" = Eastern Time Zone

Time Zone "C" = Central Time Zone
"M" = Mountain Time Zone
"P" = Pacific Time Zone
"A" = Alaskan Time Zone
"H" = Hawaiian Time Zone
or blank
0285 Consortium Return 1 "C" or blank

Code


SECTION 10 - RECAP
RECAP Recap Record

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0120" for Fixed

or Variable Format
0000 Record ID 6 "RECAPb"
0010 Filler 8 Blank
0020 Total EFT 6 N
0030 Total Return Count 6 N

RANGE = (000001 -
999999)
0040 Electronic Trnsmtr 7 N (includes

Identification Transmitter's
Number (Etin) Use Code)
0050 Julian Day of 3 N

Transmission (Must be the same as on
the TRANA record)
0060 Transmission Seq 2 N

Number for Julian
Day in 0050
0070 Total Accepted 6 IRS Use

Returns
0080 Total Duplicated 6 IRS Use

Returns
0090 Total Rejected 6 IRS Use

Returns
0100 Total Duplicated EFT 6 IRS Use
0110 IRS Computed EFT 6 IRS Use

Count
0120 IRS Computed Return 6 IRS Use

Count
0130 Total State Only 6 N (000001-999999)

Return Count

SECTION 10 - RECAP
RECAP Recap Record

No. Ref.
----- -------------- ---- ------ -----------------
0135 Total Accepted 6 IRS Use

State Only Returns
0137 Filler 5 Blank
0140 Reserved for IRS 20 AN

Use Only

Publication 1346 August 31, 2007 Part 3 Page i

TABLE OF CONTENTS
HIGHLIGHTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Section 1 General Information . . . . . . . . . . . . . . . . . . . 2
Section 2 Acknowledgment Format . . . . . . . . . . . . . . . . . . 4
A. Ack Record Layout . . . . . . . . . . . . . . . . . 5

B. Ack Error Record . . . . . . . . . . . . . . . . . . 7
C. Ack Recap Record . . . . . . . . . . . . . . . . . . 8
Section 3 Validation - Transmission and Forms (General) . . . . . . 10
.01 Transmission Rejection Conditions . . . . . . . . 10

.02 TRANS Record A (TRANS A) Rejection . . . . . . . 10
.03 Form Rejection – General Conditions . . . . . . . . 10
.04 Electronic Signature (PIN) Rejection Conditions . . 10
Section 4 Validation - Specific Forms . . . . . . . . . . . . . . . 11
.01 Form 56 Specific Values . . . . . . . . . . . . . 11

.02 Form 2350 Specific Values . . . . . . . . . . . . 11
.06 Form Payment Specific Values . . .. . . . . . . . 11
Section 5 Signature Authorization for ETD Specifications . . . . . 12
.01 Signature Authorization . . . . . . . . . . . . . 12

.02 Jurat/Disclosure Guidelines . . . . . . . . . . . 13
.03 Jurat/Disclosure Codes . . . . . . . . . . . . . 15
.04 Jurat/Language Text Selections . . . . . . . . . 17
.05 Jurat/Disclosure Text . . . . . . . . . . . . . . 20
Section 6 ETD Record Layouts . . . . . . . . . . . . . . . . . . . 25
Transmitter Record A . . . . . . . . . . . . . . . . . 26
Transmitter Record B . . . . . . . . . . . . . . . . . 28
Tax Document Identification . . . . . . . . . . . . . 29
Form 56 . . . . . . . . . . . . . . . . . . . . . . . 30
Publication 1346 August 31, 2007 Part 3 Page ii

TABLE OF CONTENTS (continued)
Section 6 ETD Record Layouts (continued)
Form 2350 . . . . . . . . . . . . . . . . . . . . . . 17
Form 4868 . . . . . . . . . . . . . . . . . . . . . . 42
Form 9465 . . . . . . . . . . . . . . . . . . . . . . 45
Attached Form Identification . . . . . . . . . . . . 49
Form Payment Record . . . . . . . . . . . . . . . . 50
Authentication Record . . . . . . . . . . . . . . . . 52
Summary Record . . . . . . . . . . . . . . . . . . . 53
Recap Record . . . . . . . . . . . . . . . . . . . . 55
ATTACHMENT 1 Error Reject Codes (ERC) Cross References . . . . . . . 58
ATTACHMENT 2 Form Occurrence Number . . . . . . . . . . . . . . . . 72
ATTACHMENT 3 Attachment Sequence Number . . . . . . . . . . . . . . 73
Publication 1346 August 31, 2007 Part 3 Page iii

HIGHLIGHTS
Changes made after August 31, 2007 revision are denoted by a double vertical |
bar in the right margin (||). Deletions are denoted by one hyphen followed
by a double vertical bar (-||).
1. The ETD Summary Record, Record Id (SEQ 000) value has changed to “SUMETD”.
2. As a reminder, beginning in Filing Season 2007, when using the Self-Select

PIN signature method, taxpayers are able to use their prior year PIN for
authentication. The prior year PIN DOES NOT increase the number of shared
secrets that have to be submitted to IRS. Taxpayers may use either their
Original Prior Year Adjusted Gross Income or Prior Year PIN, for authentication.
Software may be designed to allow an entry in both of these fields. Taxpayers
may choose to include both the original Prior Year AGI and Prior Year PIN; if
either of these shared secrets match the return will continue processing.
NOTE: The Date of Birth shared secret requirement is NOT impacted by this
change.
Both Online taxpayers as well as taxpayers who use an Authorized e-file

Provider to file their tax returns are be eligible to use this option.
Tax preparation software should be capable of providing the taxpayer with a

copy of the PIN used in their current tax return so that it will be available
for them to use as their shared secret the next year. As a suggestion, the PIN
can be pre-printed on the signature line (SEQ 1321/1324) of the tax return to
avoid additional paper generation.
Note: If you are filing Forms 4868 and 2350 electronically and there is a
balance due, please remember that the PAYMENT MUST BE POST MARKED NO LATER
THAN 4/15/08. |
Publication 1346 August 31, 2007 Part 3 Page iv

Comments and Suggestions
Please send any comments or suggestions regarding ETD filing to:
Internal Revenue Service |

Johl Jamanow, SE:W:CAS:SP:ES:I
NCFB C5-351
5000 Ellin Road
Lanham, MD 20706
email address: Johl.B.Jamanow@irs.gov
Please send any comments or suggestions regarding Electronic Funds

Withdrawals for Forms 4868 and 2350 to:

Diane Bonciolini, SE:W:CAS:SP:TPM:EP
NCFB C8-350
5000 Ellin Road
Lanham, MD 20706
email address: Diane.Bonciolini@irs.gov
Publication 1346 August 31, 2007 Part 3 Page v

ELECTRONIC TRANSMITTED DOCUMENTS - INTRODUCTION
The Electronic Transmitted Documents System (ETD) has been created

to process electronically filed documents that are not attached to a
1040 tax return and are filed separately from the tax return (i.e,
stand-alone documents). To the extent possible, the ETD system functions
the same as the Electronic Filing system (ELF). For example, the same data
communications subsystem is used to receive transmissions and to send
acknowledgments.
Documents accepted by the ETD system:
Form 56
Form 2350
Form 4868
Form 9465
Form Payment
Other differences:
o The record layouts for the TRANA, Forms 56, 2350, 4868,
9465, RECAP, and Acknowledgment records have been modified:
See Part 3, Sections 2 and 7 for more information.
o To the extent possible, the transmission and error reject codes

have been transferred to the ETD system. However, some
differences do exist, especially in the codes for the specific tax
documents. See Part 3, Sections 3, 4, and ATTACHMENT 1 for
more information.

SECTION 1 - GENERAL INFORMATION
.01 Data Communications Subsystem
The ETD system uses the same Data Communications Subsystem as the ELF
System. For information about the DCS, refer to Part 1, Section 1.
.02 File Format - General Description
All transmission data must be in ASCII format. No binary fields may be

transmitted. More information on file format can be found in
Part 1, Section 2.
.03 File Format - Fixed and Variable Length Option
There are two options for transmitting logical tax document records
(excluding "TRANA", "TRANB", "SUM" and "RECAP" records): fixed and
variable. See Part 1, Section 2 for more information.
.04 Types of Records
There are five types of record associated with the ETD system;
the two Transmitter records, the Document record, the Summary record
and the Recap record. Each file must contain all five.
Transmitter Records
The first two records on each file must be the Transmitter records
(TRANA and TRANB), which will contain data entered by the Transmitter
(the firm transmitting directly to the IRS). The format of the TRANA
and TRANB records for the ETD system are found in Part 3, Section 7.
Document Record
The next record will be the document record. If a tax document

consists of more than one page, then each page of a document
will have a new document record with the page number incremented.
Currently, no form accepted by ETD has more than one page.
Attached Form Payment
One Form Payment Record and one Authentication record can be filed with
Forms 4868 and 2350.
Summary Record
The final record for each tax document is the SUMMARY record.
This record will contain electronic filer identification data.
See Page 53, Part 3 for more information.

SECTION 1 - GENERAL INFORMATION (continued)
.04 Types of Records (continued)
RECAP Record
The final record in each transmitted file is the RECAP record. See
Part 3 Section 6 for more information.
.05 Types of Characters
The same chart of characters that are allowed for ELF will be allowed by
ETD. Refer to Part 1, Section 5 for more information.


SECTION 2 - ACKNOWLEDGMENT FORMAT
Every transmission will be acknowledged by the return of an acknowledgment file

to the transmitter. The acknowledgment file for the ETD system will be comprised
of: the original transmitter records (TRANA and TRANB), an ACK Record Set for
each recognizable tax document received and the Recap Acknowledgment Record.
The last record includes counts for accepted and rejected documents.
If the entire transmission is rejected, the acknowledgment file will

contain one ACK Key record with a "T" in the acceptance code field and
separate ACK Error records containing each transmission reject error code
associated with the transmission.
The acknowledgment of an individual document will be an ACK Record Set.

This set will always have one ACK Key record and up to 96 ACK Error
records associated with it. The ACK Key record will contain all of the
identifying information for the document it represents, plus a field to
indicate how many, if any, ACK Error records follow. Each ACK Error record
will contain data defining the document, page, occurrence and the
field sequence number in error and the error code defining the specific
error encountered.
If an ACK Key record contains an "A" in the acceptance code field, the
document has been accepted as a filed tax document and will be processed in
the same manner as a document originally submitted on paper. This does not
imply that the document will pass all IRS Service Center validity checks or
post to the IRS Master File without delays.
If an ACK Key record contains an "R" in the acceptance code field, the
document has been rejected due to a fatal error involving the format, internal
consistency or data errors in a key field. It must be corrected and
resubmitted to the IRS to be considered as a filed document.
If an ACK KEY record contains a "D" in the acceptance code field, the
document has been identified as a duplicate, i.e., a document has been
previously transmitted and accepted for that Social Security Number. This
acceptance code will be used for duplicate forms 2350 and 4868 only.
The reject codes and references to validation criteria that cause the
codes to be assigned are listed in Part 3, Attachment 1. There are
differences between the reject codes in the ETD system and the codes in the
ELF system.
Minor differences in record layouts exist (see the Acknowledgment

Records on the following page and the TRANA record layout in Part 3,
Section 7).

SECTION 2 - ACKNOWLEDGMENT FORMAT (continued)
ACKNOWLEDGMENT RECORD LAYOUT
(A) ACK Key Record
Field
No. Identification Length Description
----- -------------- ------ ------------
Byte Count 4 "0120"
Start of Record Sentinel 4 "****"
0000 Record Id 6 Value "ACKbbb"
0005 Reserved 1
0015 Reserved 1
0020 Primary SSN 9 Numeric
0030 Electronic Transmitter 16 Numeric

Information ETIN (5),
Transmitter's Use Code (2),
Julian Day (3),
Trans Sequence Number (2)
Sequence Num for Form (4)
0040 Reserved 12

"R" = Rejected
"T" = Transmission
Rejected
"D" = Duplicate
0065 PIN Presence Indicator 1 9 = No PIN present

1 = Practitioner PIN
2 = Self Select PIN by
Practitioner Used
3 = Self-Select PIN
On-Line Used
Blank = Rejected PIN
0080 Date Accepted 8 YYYYMMDD

SECTION 2 - ACKNOWLEDGMENT FORMAT (continued)
ACKNOWLEDGMENT RECORD LAYOUT
(A) ACK Key Record
Field
----- -------------- ------ ------------
0090 DCN of Document 14 Numeric
0100 Number of Error Records 2 Numeric, 00-96
0110 Attachment Sequence Number 2 (See Attachment 3)
0115 Payment Acknowledgement 15 “PYMNT RQST RECD” or blank

Literals
0117 Date of Birth Validity Code 1 “0” = DOB Validation

Not Required
“1” = All DOB(s) Valid
“2” = Primary DOB Mismatch
“3” = Spouse DOB Mismatch
“4” = Both DOB(s) Mismatch
0118 Filler 2 blank
0120 Reserve 1 blank

SECTION 2 - ACKNOWLEDGMENT FORMAT - RECORD LAYOUT (continued)
(B) ACK Error Record
Field
----- -------------- ------ ------------
Byte Count 4 "0120"
0000 Record Id 6 Value "ACKRbb"
0010 Primary SSN 9 Numeric (Must match ACK

Key Record)
0030 Error Record Sequence Number 2 Numeric (01-96)
0040 Error Form Record ID 6 Alphanumeric
0050 Error Form Record Type 6 Alphanumeric
0060 Error Form Page Number 5 Numeric (01)
0070 Error Form Occurrence 7 Numeric (0000001-0000050)
0080 Error Field Sequence Number 4 Numeric
0090 Error Reject Code 4 Numeric (nnnn)

(see Attachment 1)

(C) ACK Recap Record
Field Form
No. Identification Ref. Length Field Description
----- -------------- ----- ------ -----------------
Byte Count 4 "0120"
0000 Record ID 6 Value "RECAPb"
0020 Reserve 6 N
0030 Total ETD Document Count 6 N
0040 Electronic Transmitter 7 N

Identification Number and
Transmitter's Use Code
0050 Julian Day of Transmission 3 N (DDD)

Number for Julian Day in (0050)
0070 Total ETD Documents Accepted 6 IRS Use Only
0080 Reserve 6 IRS Use Only
0090 Total ETD Documents Rejected 6 IRS Use Only
0120 IRS Computed ETD Document Count 6 IRS Use Only

(C) ACK Recap Record
Field Form
No. Identification Ref. Length Field Description
----- -------------- ----- ------ -----------------
0137 Filler 5 Blank
0140 Acknowledgment File GTX 20 AN
RECAP record. Field 0120 is computed by IRS.

ETD Document Counts are for Forms 56, 2350, 4868 and 9465.
The Payment Form is considered an attachment as described in
Part 3, Section 6, Attached Form Identification.

SECTION 3 – VALIDATION - TRANSMISSION AND FORMS (GENERAL)
This section is organized and consolidated in the following manner:

Transmission Rejection Criteria then General Rejection Criteria.
For detail description of Error Reject Codes, see Attachment 1 (of Part 3)
.01 TRANSMISSION REJECTION CONDITIONS
ERC 0823 and 0840
.02 TRANS RECORD A REJECTION CONDITIONS
ERC 0806, 0822, 0824, and 0825
.03 FORM REJECTION - GENERAL CONDITIONS
ERC 0001, 0003, 0004, 0006, 0007, 0010, 0014, 0016, 0020,
0022, 0023, 0022, 0027, 0028, 0030, 0031, 0032, 0033, 0034,
0035, 0044, 0045, 0060, 0061, 0062, 0064, 0071, 0304, 0306,
0312, 0315, 0316, 0318, 0326, 0395, 0396, 0397, 0490, 0491,
and 0999
.04 ELECTRONIC SIGNATURE (PIN) REJECTION CONDITIONS
ERC 0304, 0668, 0669, 0670, 0671, 0674, 0675, 0677, 0678,
0679, 0680, 0681, 0682, 0697, 0698, and 0699


SECTION 4 – VALIDATION – SPECIFIC FORMS
.01 FORM 56 REJECTION CONDITIONS
ERC 0318, 0323, 0324, 0325, 0328
ERC 0305, 0307, 0311, 0321, 0322, 0327
ERC 0310, 0311, 0396, 0900
ERC 0167, 0168, 0172, 0318, 0396, 0397
.05 FORM PAYMENT REJECTION CONDITIONS
ERC 0030, 0304, 0313, 0318, 0320, 0395, 0396, 0397


SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS
.01 IRS e-file Signature Authorization on Application for

Form 4868 and Form 2350 (Form 8878)
1. Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350,
can be used to authorize an Electronic Return Originator to enter the
taxpayer’s self-select personal identification number (PIN) as the taxpayer’s
signature on electronically filed Forms 4868 and 2350. Form 8878 is provided
as a convenience when the taxpayer is unavailable or unable to return to the
office, or it is inconvenient for the taxpayer to personally sign the
electronically prepared income tax return or document.
2. If the taxpayer agrees, it is acceptable for an ERO and/or software program

release it for transmission to the IRS. This guideline refers to returns
filed using the Self-Select or Practitioner PIN method.
3. The practitioner will provide Form 8878 to the taxpayer along with a copy
of the completed extension application personally or by U.S. mail, private
delivery service, e-mail, or an Internet web site. Upon review of their
extension application, the taxpayer(s) complete Part 2 of Form 8878 with
their PIN, signature and date. The taxpayer must return the form to the
ERO either personally, by U.S. mail, private delivery service, or FAX
transmission. The ERO must retain the completed Form 8878 as instructed
on the form.
4. Electronic Funds Withdrawals accompanying Form 4868 can be signed using

the Practitioner PIN method. Jurat/Disclosure Version “I” should be used
for this purpose. The taxpayer is required to complete a Form 8878 and
check the appropriate box in Part 2 of Form 8878 to indicate if they will
enter their own PIN or authorize the ERO to do so on their behalf. Part 3
of Form 8878 must always be completed by the ERO. Note that a signature is
only required to authorize the withdrawal. There is no signature requirement
for the Form 4868 itself.
5. Tax Year 2007 Form 8878 and instructions will be available on the IRS web |
site, The Digital Daily, at www.irs.gov (click on “Forms and Pubs”, then
“Forms and Instructions”). The Tax Year 2007 form will be posted on the |
web site as soon as possible; however, it may not be available at the time
this document is published.
An Exhibit of Form 8878 will be included in Publication 1345A, Filing

Season Supplement for Authorized e-file Providers.

1. Form 8878 includes the Electronic Funds Withdrawal (EFW) consent language
in Part 2 of the form. Many software products are designed to include
Form 8878 (e.g. as required for Practitioner PIN method returns or
documents). If Form 8878 (Rev 2006) is not used for an EFW document you
must still provide EFW consent language to the taxpayer as shown Section
5.04, Electronic Funds Withdrawal Selections. When Form 8878 is used, the
Electronic Funds Withdrawal statement is provided to the taxpayer in Part 2
of the form. A separate EFW statement does not have to be provided to the
taxpayer. The jurats E, F, and G, displayed in this document still include
a copy of the EFW statements, but they do not have to be provided separately
when Form 8878 is used.
2. This section provides guidelines for the jurat/disclosure language that is to

be included in software packages for stand-alone documents processed through
the Electronic Transmitted Document (ETD) System.
3. In all instances, the appropriate jurat/disclosure text must be provided to

taxpayers prior to the presentation of fields used to enter signature(s)
(e.g. PIN) and related authentication information (e.g. Date of Birth and
Adjusted Gross Income).
4. It is imperative that all taxpayers who use the Electronic Funds Withdrawal
(EFW) feature are provided with the appropriate Electronic Funds Withdrawal
statement for their review. Only the approved EFW text displayed in this
publication is to be used. The approved EFW text (selection D2 or D3 for
ETD documents) is displayed on the jurat exhibits, but is not required when
EFW does not apply.
5. On-line software products shall provide the capability for taxpayers to view
the jurat/disclosure statements on the input screen.
6. For authentication purposes, some jurat versions include entry fields for
taxpayer and spouse adjusted gross income (AGI) amount or prior year PIN
signature from the prior year return. To minimize errors, it is suggested
that software packages inform users that the AGI amount for each taxpayer
must be the total AGI figure from the taxpayer’s originally filed prior year
income tax return and not an amount from an amended return or a math error
correction. In most cases, both taxpayers filing a joint return will enter
the same AGI amount.
7. If a taxpayer filed jointly with a different spouse in the previous year,

they are to use the total AGI amount from the return filed with the ex-
spouse. In this case the AGI amounts for each taxpayer may differ.
8. If a tax year 2006 tax return was not received and processed at IRS by
December 09, 2007 enter “0” (zero) as the prior year AGI amount. In |
the event the return is rejected due to a mismatch of AGI, the return
can be resubmitted using the actual AGI amount.

9. Software products should allow the capability for taxpayers to enter both,
the prior year AGI and PIN. If either of these shared secrets match, the
return will continue processing.
10. Software products intended for use by tax professionals may also provide
the functionality to print a graphic equivalent of the jurat/disclosure
statements for taxpayers to sign as an alternative to a screen display.
A graphic equivalent may be appropriate when the taxpayer will not be
present to review the completed return or document in the presence of the
ERO, and has elected to authorize the ERO to enter the taxpayer(s) Self
Select PIN(s).
11. The jurat/disclosure text selections and samples of the jurat/disclosure

text for Codes E – I are included in Part 3 of this document. Use the
guidelines below, and notes included with each text selection to determine
appropriate jurat entry field format.
Jurat Entry Field Format Guidelines

Field Length Characters Format/Notes
Dates – (e.g. Eight All numeric MMDDYYYY (must convert
signature to YYYYMMDD for record
dates, Date of layouts)
Birth)
Taxpayer’s PIN Five All numeric Cannot be all zeroes
ERO or Paid Eleven All numeric First six positions =
Preparer PIN Electronic Filing
Identification Number
(EFIN); last five
positions = self
selected numerics
Money Fields Twelve maximum All numeric Dollars ONLY, zero fill
if no prior year AGI
12. The following table includes the valid Jurat Disclosure Codes for
electronically filed Tax Year 2007 documents processed through the |
Electronic Transmitted Documents (ETD) System. The codes (e.g. C2,D2,T1)
In the “Required Text” column identify the possible selections for each
jurat/disclosure version.

.03 Jurat/Disclosure Codes
Tax Year 2007 Jurat Disclosure Codes

For Electronic Transmitted Documents (ETD)
(Forms 4868, 9465, 2350, and 56)
Code Title/Conditions Required
Text
E Form 4868, Application for Automatic Extension of Time To File U.S.
Individual Income Tax Return
• Without electronic funds withdrawal (EFW) C2
• With electronic funds withdrawal C2,D2,T1
Note that the Consent to Disclosure language must always
be presented to the taxpayers filing Form 4868, even when
there is no Electronic Funds Withdrawal (EFW). In this
situation the EFW paragraph (D2)and the taxpayer signature
and authentication (T1)entries do not apply.
Prepared by: taxpayer or Preparer/ERO

Transmitted by: Transmitter or Preparer/ERO
Signatures:
• No taxpayer signature or PIN without EFW
• Taxpayer Self Select PIN required with EFW
F Form 9465, Installment Agreement Request
• Without electronic funds withdrawal (EFW) C2,T1
• With electronic funds withdrawal C2,D3,T1
Prepared by: taxpayer or Preparer/ERO
Signatures:
• Taxpayer signature(s) or PIN required on all Forms 9465.
G Form 2350, Application for Extension of Time To File

• Signed by taxpayer without electronic funds P3,C2,T1
withdrawal (EFW)
• Signed by taxpayer with electronic funds withdrawal P3,C2,D2,T1
(EFW) (Form 2350 only)
• Signed by Preparer Other Than Taxpayer without P3,C2,T4
electronic funds withdrawal (EFW)
• Signed by Preparer Other Than Taxpayer with Not
electronic funds withdrawal (EFW Form 2350 only) Available
Prepared by: Taxpayer or Preparer/ERO
Signatures:
• Taxpayer Self-Select PIN
• Preparer Other Than Taxpayer, up to 35 character
name entry.

.03 Jurat/Disclosure Codes (continued)
Form 56, Notice concerning Fiduciary Relationship

H
• Signed by Fiduciary C2,T7
Prepared by: fiduciary or Preparer/ERO
Signatures: Fiduciary, up to 35 character name entry
I Form 4868, Application for Automatic Extension of Time To
File U.S. Individual Income Tax Return
(Using Practitioner PIN Method)
• Requires taxpayer PIN for Electronic Funds Withdrawal C2, T9
Authorization
• Requires ERO EFIN/PIN in Authentication Record
• Form 8878 must be prepared.
Prepared by: Taxpayer of Preparer/ERO
Signatures:
• Taxpayer PIN for Electronic Funds Withdrawal

.04 Jurat/Language Text Selections
This section identifies the various Perjury, Consent to Disclosure, and

Electronic Funds Withdrawal (EFW) text selections (components) used to
develop jurat language statements for electronic filing tax preparation
software. The Consent to Disclosure statement must be included in all ETD
Jurats. When Jurat E is used for Form 4868 filers when there is no Electronic
Funds Withdrawal (EFW), only to the Consent to Disclosure text is displayed.
The software shall provide the capability to incorporate these statements into
the appropriate jurat text for presentation to taxpayer(s) for their review.
Use the table above and the displays in this section to determine the
appropriate components or building blocks to develop jurat statements for
documents processed through the Electronic Transmitted Documents (ETD) system.
Perjury Statement
Selection P3 (ETD only)

Perjury Statement – use this selection when Electronically filing Form 2350
Perjury Statement
Under penalties of perjury, I declare that, 1) I have examined this form,
including any accompanying statements and schedules and, to the best of my
knowledge and belief, it is true, correct, and complete; and if prepared by
someone other than the taxpayer, 2) I am authorized to prepare this form.
Selection C2 (ETD only)

Consent to Disclosure – use this selection for forms and documents other than
Form 1040 Series returns (e.g. Forms 4868, 2350, 9465 and 56)
Return Originator (ERO) to send this form to IRS and to receive the following
information from IRS:
(a) acknowledgment of receipt or reason for rejection of transmission, and (b) if
delayed, reason for any delay in processing the form.
Electronic Funds Withdrawal Selections
Note: Form 8878 includes the Electronic Funds Withdrawal (EFW) consent language
in Part 2 of the form. Many software products are designed to include Form 8878
(e.g. as required for Practitioner PIN method returns or documents). If Form 8878
is not used for an EFW document you must still provide EFW consent language to the
taxpayer as shown in the exhibits below. The EFW statement in Part 2 of Form 8878
does not apply to Form 9465 filers.

.04 Jurat/Language Text Selection
Electronic Funds Withdrawal Selections (continued)
Selection D2 (ETD only)

Electronic Funds Withdrawal Consent for Forms 4868 and 2350 (Include statement
only with Electronic Funds Withdrawal)

I authorize the U.S. Treasury and its designated Financial Agent to initiate an
ACH electronic funds withdrawal (direct debit) entry to the financial institution
account indicated in the tax preparation software for payment of my Federal taxes
owed, and the financial institution to debit the entry to this account. This
authorization is to remain in full force and effect until I notify the U.S.
Treasury Financial Agent to terminate the authorization. To revoke a payment, I
must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2
business days prior to the payment (settlement) date. I also authorize the
financial institutions involved in the processing of the electronic payment of
taxes to receive confidential information necessary to answer inquiries and
resolve issues related to the payment.
Selection D3 (ETD only)

Electronic Funds Withdrawal (EFW) Consent for Forms 9465 (Include statement
only with Electronic Funds Withdrawal EFW statement in Form 8878 does not
apply)

Taxpayer Signature Selections

Selection T1
Use this signature selection when filing one of the following:
• Form 4868 with an Electronic Funds Withdrawal (EFW)
• All Forms 2350 and 9465

applicable, by entering my Self Select PIN below.
--------------------------------------------------------------------------------
Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ *
Taxpayer’s Prior Year PIN_ _ _ _ _ *
Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ *
Spouse’s Prior Year PIN _ _ _ _ _ *
*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication. If
both are included in the record only one has to match IRS records.

.04 Jurat/Language Text Selections
Taxpayer Signature Selections (continued)
Selection T3 (ETD only) - Reserved
Selection T4 (ETD only)

Use this signature selection when filing a Form 2350 signed by a
Preparer Other Than the Taxpayer
I am signing this Form by entering my name and date below.

------------------------------------------------------------------------
______________________________________________ _ _ _ _ _ _ _ _
Name of Preparer Other Than Taxpayer (35 character limit) Date

Reserved – not available for Tax Year 2006

(Use this signature selection for Form 56 fiduciary certification and signature).
Fiduciary Certification and Signature

I certify that I have the authority to execute this notice concerning fiduciary
relationship on behalf of the taxpayer identified on this form. I agree to retain
a copy of any evidence required authorizing me to serve in this fiduciary capacity
and to provide such evidence upon request.
I am signing this notice by entering my name and date below.

------------------------------------------------------------------------
_______________________________________ ____________________ _ _ _ _ _ _ _ _
(Name of Fiduciary) (35 character limit) Title, if applicable Date
(20 character limit)

(Use this signature selection for Electronic Funds Withdrawal for Form 4868 filed
using the Practitioner PIN method).
I am signing this Electronic Funds Withdrawal Consent by entering my PIN below.
Taxpayer’s PIN: _ _ _ _ _ Date: _ _ _ _ _ _ _ _


Section 5 – Signature Authorization for ETD Specifications
.05 e-file Jurat/Disclosure Text – Codes E - I
Tax Year 2007 Jurat/Disclosure – Code E Text

Form 4868
(with or without Electronic Funds Withdrawal)
information from IRS: (a) acknowledgment of receipt or reason for rejection of
transmission, and (b) if delayed, reason for any delay in processing the form.
If Electronic Funds Withdrawal applies, and Form 8878 is not used, also include
the following Electronic Funds Withdrawal Consent and Signature:


--------------------------------------------------------------------------------
Taxpayer’s Prior Year Adjusted Gross Income _ _ _ _ _ _ _ _ *
Taxpayer’s Prior Year PIN _ _ _ _ _ *
Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ *
*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication.
If both are included in the record only one has to match IRS records.
Note: (See instructions in Subsection .03 and .04 regarding Jurat E when there is
no Electronic Funds Withdrawal (EFW)).

Tax Year 2007 Jurat/Disclosure – Code F Text

Form 9465
If Electronic Funds Withdrawal applies, also include the following Electronic

Funds Withdrawal Consent and Signature:

ACH electronic funds withdrawal (direct deposit) entry to the financial
institution account indicated for payment of my Federal taxes owed, and the
financial institution to debit the entry to this account. This authorization is
to remain in full force and effect until I notify the U.S. Treasury Financial
Agent to terminate the authorization. To revoke a payment, I must contact the U.S.
Treasury Financial Agent at 1-800-829-1040 no later than 7 business days prior to
payment (settlement) date. I also authorize the financial institutions involved
in the processing of the electronic payment of taxes to receive confidential
information necessary to answer inquiries and resolve issues related to the
payment.
The following section must be included on all Forms 9465.

--------------------------------------------------------------------------------
Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ *
*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication.
If both are included in the record only one has to match IRS records.
Note: Form 8878 Electronic Funds Withdrawal statement does not apply to
Form 9465. Consent statement shown above must be included.


Tax Year 2007 Jurat/Disclosure – Code G Text
Forms 2350
Perjury Statement
Under penalties of perjury, I declare that, 1) I have examined this return/form, including
any accompanying statements and schedules and, to the best of my knowledge and belief, it
is true, correct, and complete; and if prepared by someone other than the taxpayer, 2) I am
authorized to prepare this form.
I consent to allow my Intermediate Service Provider, transmitter, or Electronic Return
Originator (ERO) to send this form to IRS and to receive the following information from
IRS: (a) acknowledgment of receipt or reason for rejection of transmission, and (b) if
delayed, reason for any delay in processing the form.
If application without Electronic Funds Withdrawal signed by Preparer Other Than

taxpayer, include the following text: I am signing this Form by entering my name
and date below.
Date: ______________________
Name of Preparer Other Than Taxpayer (35 character limit)
----------------------------------------------------------------------------------
Electronic Funds Withdrawal Consent (include statement only if Electronic Funds
Withdrawal payment, Form 2350, only) and Form 8878 is not used.
----------------------------------------------------------------------------------
If application signed by taxpayer(s), include the following text: I am signing this
Tax Return/Form and Electronic Funds Withdrawal Consent, if applicable, by entering
my Self Select PIN below.
Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ *
----------------------------------------------------------------------------------
*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication. If both are included in
the record only one has to match IRS records.

Tax Year 2007 Jurat/Disclosure – Code H Text

Form 56 Notice Concerning Fiduciary Relationship
Fiduciary Certification and Signature

I certify that I have the authority to execute this notice concerning fiduciary
relationship on behalf of the taxpayer identified on this form. I agree to retain
a copy of any evidence required authorizing me to serve in this fiduciary capacity
and to provide such evidence upon request.
I am signing this notice by entering my name and date below.

--------------------------------------------------------------------------------
_______________________________________ _____________________ _ _ _ _ _ _ _
(Name of Fiduciary) (35 character limit) Title, if applicable Date
(20 character limit)

.05 e-file Jurat/Disclosure Text – Codes E – I
Tax Year 2007 Jurat/Disclosure – Code I Text

Form 4868 using Practitioner PIN method
(with Electronic Funds Withdrawal)
Form 8878 is required
I am signing this Electronic Funds Withdrawal Consent by entering my PIN below.

-----------------------------------------------------------------------------
____________________________________________________________________________
Note: Form 8878 as revised for Tax Year 2006 must be completed for all Form 4868
filers using the Practitioner PIN method.


SECTION 6 – ETD RECORD LAYOUTS
Field Description Abbreviations
The following are abbreviations found in the Field Descriptions and

their meanings to help describe the type of field:
A - Alpha
AN - Alphanumeric
DT - Date
YYYYMMDD - length = 8
YYYYMM - length = 6
N - Numeric
R - Ratio/Percentage
(Exceptions in File Specifications, Part 1, Section 5)
Repeated Field Description Values
Literal values described in recurring fields will only be specified in the first
occurrence. All subsequent occurrences will read as: “See 1st Occ.”

ETD TRANSMITTER RECORDS
The first two records on each file must be the TRANS records, which will
contain the following (for this purpose, Transmitter is the firm transmitting
directly to the IRS):
TRANS Record "A"
Byte Count 4 "0120"
0010 Employer Identification 9 N

Number of Transmitter (EIN)
0020 Transmitter Name 35 AN
0030 Type Transmitter 16 Value =

"Preparer's Agent"
or "Preparer"
0040 Processing Site 1 “C" = Andover

"E" = Austin
"F” = Kansas City
"G" = Philadelphia
“H” = Fresno
0060 Electronic Transmitter 7 N (ETIN plus

Identification Number Transmitter’s Use
Code)
0070 Julian Day 3 N (DDD)

for Julian Date in (0070)
0090 Acknowledgment 1 "A" = ASCII

Transmission Format

TRANS Record "A" (continued)
0100 Record Type 1 "F" = fixed,

"V" = variable
length option
0110 Transmitter EFIN 6 N
0120 Filler 5 blank
0160 Production Test Code 1 "P" = Production

"T" = Test Data
0170 Transmission Type Code 1 "D" = ETD Practitioner

“N” = ETD On-Line

TRANS Record "B"
Byte Count 4 "0120"
0000 Record ID 6 "TRANBb"
0020 Address 35 AN
0030 City, State, Zip Code 35 AN
0040 Area Code, Telephone 10 N

Number

Tax Document Identification
Each tax document must start with a byte count, start of record sentinel and
Tax Document Record Identification (Fields 0000 thru 0006). Page 1 of the Tax
Document must also contain Fields 0007 and 0008. The following fields describe
the composition of the Record ID. Note: Do not enclose the record ID fields
(the first 42 characters) in brackets.
Byte Count, Page 1 4 (see form) for fixed

"nnnn" for variable
0000 Record Id 6 Value “FRMbbb”.
0001 Document Type 6 Value “2350bb” or “4868bb"

or “9465bb” or "56bbbb".
0003 Taxpayer Identification 9 N (Primary Social Security

Number)
0004 Filler 1 blank

0006 Filler 1 blank
--------------------------------------------------------------------------------
(Begin bracketing Field Numbers for Page 1 of the ETD Document when using
variable format.)
0007 Document Sequence Number 16 N (composed of)

a. ETIN of Transmitter 5 N
b. Transmitter Use Field 2 N
c. Julian Day of Trans. 3 N
d. Transmittal Sequence No. 2 N (01-99)
e. Sequence Number of 4 N (0001-9999)
each tax document
0008 Declaration Control Number 14 N (assigned by the ERO)

a. Always "00" 2 N
e. Year Digit 1 N (“8”) |

FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "1658” for fixed;

"nnnn" for variable
format
0000 Record ID 34 Value

"FRMbbb56bbbbPG01b
(9n)b200712b" |
0007 Document Sequence Number 16 Numeric
0008 Declaration Control Number 14 Numeric
0010 Decedent’s Name 35 AN. Allowable special

characters are
or space (see special
instructions)
0020 Decedent’s Name 4 First 4 significant

Control characters of taxpayer’s
last name, no leading
or embedded spaces;
space (see special
instructions)
0030 Identifying Number 9 N (No entry field)
0040 Decedent’s SSN 9 N
0050 Decedent’s Street 35 AN. Allowable special

slash and hyphen
0060 Decedent’s City 22 A. Allowable special

Character is space.
0070 Decedent’s State 2 A. (Standard Postal

Abbreviation State Abbreviations)

FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
0080 Decedent’s Zip Code 12 N (Left-justified)

slash and hyphen

Code slash and hyphen
0110 Foreign Country 22 A. Allowable special

Character is space
0120 Address Indicator 1 1 = APO/FPO,

2 = Stateside Military Address,
or blank
0130 Fiduciary’s Name 35 AN. Allowable special

characters are hyphen (-)
less than (<) or space
(see special instructions)
0140 Fiduciary Name 4 First 4 significant

or embedded spaces;
0150 Fiduciary’s Street 35 AN. Allowable special

slash and hyphen
0160 Fiduciary’s City 22 A. Allowable special

Character is space.
0170 Fiduciary’s State 2 A. (Standard Postal


FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
0180 Fiduciary Zip Code 12 N (Left-justified)

slash and hyphen

Code slash and hyphen

Characters are space
0220 Address Indicator 1 1 = APO/FPO,

or blank
0225 Fiduciary USA 10 N or blank

Phone No.
0230 Fiduciary Foreign 20 N or blank

Phone No.
0240 Will and Codicils or 1a(1) 1 “X” or blank

Order Checkbox
0250 Date of Death 1a(2) 8 YYYYMMDD
0260 Court Order 1b(1) 1 “X” or blank

Checkbox
0270 Date of Order 1b(2) 8 YYYYMMDD
0280 Valid Trust 1c 1 “X” or blank

Instrument or
Amendments Checkbox
0290 Other Checkbox 1d 1 “X” or blank
0300 Explanation of Other 1d 80 AN
0310 Type of Tax 2 40 AN
0320 Tax Form Number 3 4 N Value “1040”

FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
0330 Year One 4 4 "YYYY" or blank
0332 Year Two 4 4 "YYYY" or blank
0334 Year Three 4 4 "YYYY" or blank
0340 Period One ending 4 8 "YYYYMMDD" or blank
0342 Period Two ending 4 8 "YYYYMMDD" or blank
0344 Period Three ending 4 8 "YYYYMMDD" or blank
0350 Estate Tax DOD 4 8 N (No entry field)
0351 Fiduciary Responsible 5 1 “X” or blank

for All Notices
Checkbox
0352 Fiduciary Responsible 6 1 “X” or blank

for Partial Notices
Checkbox
0353 Partial Tax 6 4 N Value “1040”

form Number
0354 Partial Notice 6 4 "YYYY" or blank

Year 1

Year 2

Year 3
0357 Partial Notice 6 8 "YYYYMMDD" or blank

Period 1

Period 2

Period 3
0360 Total Revocation or 7 1 “X” or blank

Termination Checkbox
0370 Court Order Revoking 7a 1 “X” or blank

FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
0380 Cert. of Dissolution 7b 1 “X” or blank

or Terminate Checkbox
0390 Other Checkbox 7c 1 “X” or blank
0400 Explanation of Other 7c 80 AN
0410 Partial Revocation 8a 1 “X” or blank

of Earlier Notices
Checkbox
0420 Grantee Name 8b 35 AN. Allowable special

Partial Revocation characters are:
instructions)
0425 Grantee Date 8b 8 "YYYYMMDD" or blank
0430 Grantee Street 8b 35 AN. Allowable special

slash and hyphen
0440 Grantee City 8b 22 A. Allowable special

Character is space.
0450 Grantee State 8b 2 A. (Standard Postal

0460 Grantee Zip Code 8b 12 N Left-justified)
0462 Grantee Foreign 8b 35 AN. Allowable special

Street Address characters are space,
slash and hyphen
0464 Foreign City State, 35 AN. Allowable special

Province Postal Code characters are space,
slash and hyphen

Character is space

FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
0468 Address Indicator 1 AN 1 = APO/FPO,

Blank = Domestic(non-Military)
0470 New or Substitute 9 1 “X” or blank

Fiduciary for
Revoking or Termn.
Checkbox
0480 Name New/Sub. 9 35 AN or blank

Revoking 1
0482 Address New/Sub. 9 70 AN or blank

Revoking 1

Revoking 2

Revoking 2

Revoking 3

Revoking 3
0500 Name of Court 9 35 AN or blank
0503 Type of Proceeding 9 35 AN. Allowable special

slash and hyphen
0508 Name of Agency 9 35 AN. Allowable special

slash and hyphen
0510 Date Proceedings 8 YYYYMMDD

Initiated

FORM 56

No. Ref.
----- -------------- ---- ------ -----------------
0520 Court Street Address 35 AN. Allowable special

slash and hyphen
0530 Docket Number 18 AN
0540 City 22 A. Allowable special

Character is space
0550 State Abbreviation 2 A.(Standard Postal

0570 Date 8 YYYYMMDD
0580 Time AM or PM 10 AN
0590 Place of Other 10 AN
0610 Fiduciary PIN 35 AN
0620 Title of Fiduciary 20 AN
0630 Fiduciary Signed Date 8 N (YYYYMMDD)

FORM 2350

No. Ref.
----- -------------- ---- ------ -----------------
Byte Count 4 "0818" for fixed; |

"nnnn" for variable
format

"FRMbbb2350bbPG01b
(9n)b200612b" |
0010 Taxpayer’s Name 35 AN. Allowable special

characters are: hyphen (-)
less than (<) or space see
(see special
instructions).
0020 Taxpayer’s Name 4 First 4 significant

or embedded spaces;
space (see special
instructions)
0030 Taxpayer’s SSN 9 N
0040 Spouse’s Name 35 AN. Allowable special

characters are:
instructions)

FORM 2350

No. Ref.
----- -------------- ---- ------ -----------------

or embedded spaces;
0060 Spouse’s SSN 9 N or blank

slash and hyphen

Character is space.
0090 State Abbreviation 2 A. (Standard Postal


slash and hyphen
0120 Foreign City, State, 35 AN. Allowable special

Province, Postal Code characters are space,
slash and hyphen

Character is space
0150 Address Indicator 1 1 = APO/FPO

2 = Stateside Military Address
3 = Foreign Address
Blank = Domestic (non-Military)
0160 Extension Date 1 8 YYYYMMDD
0170 Other Tax Year Date 1 8 YYYYMMDD

FORM 2350

No. Ref.
----- -------------- ---- ------ -----------------
0180 Previously Granted 2 1 "X" or blank

Extension (Yes Box)
0190 Previously Granted 2 1 "X" or blank

Extension (No Box)
0200 Need Add'l Time To 3 1 "X" or blank

Allocate Moving Exp
(Yes Box)
0210 Need Add'l Time To 3 1 "X" or blank

Allocate Moving Exp
(No Box)
0220 Date First Arrived 4a 8 YYYYMMDD

in Foreign Country
0230 Date Qualifying 4b 8 YYYYMMDD

Period Begins
0240 Date Qualifying 4b 8 YYYYMMDD

Period Ends
0250 Foreign Home 4c 35 AN

Address
0255 Country Code 2 A
0260 Return to US Date 4d 8 YYYYMMDD
0270 Amount of Income Tax 5 12 N or Blank

Paid With This Form

FORM 2350

No. Ref.
----- -------------- ---- ------ -----------------
0330 Taxpayer's PIN Number 5 N or blank
0340 Spouse's PIN Number 5 N or blank
0350 Name of Preparer 35 AN. Preparer's name

Other than Taxpayer allowable special
less than (<) or hyphen (-).
0355 Preparer Signature Date 8 N or blank
0360 Explain Signature 80 AN or blank
0370 Taxpayer's Name (If 35 AN. Taxpayer's name

Joint Give Spouse's allowable special
Name) characters are: space,
less than (<),hyphen (-)
and ampersand (&).
0380 Agent's Name 35 AN. Agent's name

allowable special
and ampersand (&).

slash, hyphen.
0400 Foreign City, State, 35 AN. Allowable special

Province, Postal Code characters are space,
slash and hyphen.

FORM 2350

No. Ref.
----- -------------- ---- ------ -----------------

Character is space.

slash and hyphen

Character is space.
0450 State Abbreviation 2 A. (Standard Postal

0470 Taxpayer’s SSN 9 N
0480 Spouse's SSN 9 N or Blank

Section 6 – ETD Record Layouts
FORM 4868

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

"FRMbbb4868bbPG01b
(9n)b200712b" |

embedded spaces;

embedded spaces;
0030 Name Line 1 1 35 AN. Allowable special

characters are: ampersand
(&), hyphen (-), slash
(/), comma(,) and space
(see special instruction)

slash(/), hyphen (-).

FORM 4868

No. Ref.
----- -------------- ---- ------ -----------------

or Province, Postal characters are: space,
Code slash (/) and hyphen (-).

character is space
0040 Street Address 1 35 AN. Allowable special

characters are: alpha,
ampersand(&), hyphen(-),
and slash(/).
0050 City 1 22 AN. Allowable special

character is space
0060 State Abbreviation 1 2 A (Standard Postal

Abbreviations)
0070 Zip Code 1 12 N (left-justified)

2 = Stateside Military Address
3 = Foreign Address
0090 Primary SSN 2 9 N
0120 Total Tax Liability 4 12 N
0140 Balance Due Amount 6 12 N

FORM 4868

No. Ref.
----- -------------- ---- ------ -----------------
0150 Amount Taxpayer is 7 12 N

Paying
0160 Taxpayer Abroad 8 1 A “X” or blank
0170 1040NR Filer with 9 1 A “X” or blank

No wages subject to
U.S. Income Tax
Withholding

FORM 9465

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

"FRMbbb9465bbPG01b
(9n)b200712b" |
0010 Taxpayer's Name 1 35 AN. Allowable special

characters are: hyphen (-)
or space.
0015 Taxpayer's Name 4 First 4 significant

embedded spaces;
0020 Taxpayer's SSN 1 9 N
0030 Spouse Name 1 35 AN. Allowable special

characters are hyphen (-),
slash(/), comma(,) and space.
0035 Spouse Name Control 4 First 4 significant

characters of spouse's
embedded spaces;

FORM 9465

No. Ref.
----- -------------- ---- ------ -----------------
0050 Taxpayer Street 1 35 AN. Allowable

Address characters are: alpha,
ampersand(&), hyphen(-),
slash(/),and spaces
0060 Apt. Number 1 5 AN or blank

character is space

Abbreviations)

slash, hyphen.

or Province, Postal character are space,
Code slash, hyphen.

character is space.

Address
3 = Foreign Address
0100 New Address 2 1 "X" or blank
0110 Taxpayer's Home 3 10 N

Phone Number

FORM 9465

No. Ref.
----- -------------- ---- ------ -----------------
0130 Work Phone Number 4 10 N
0140 Phone Extension 4 4 N or blank
0155 Foreign Phone Number 20 N or blank
0160 Taxpayer's Bank 5 35 N. Allowable special

Name or Financial characters are: ampersand,
Inst. Name hyphen, slash, comma,
plus, percent and space
0170 Financial 5 35 AN. Allowable special

Institution Address characters are: ampersand,
hyphen, slash, comma,
plus, percent and space

character is space

Abbreviations)
0210 Taxpayer's Employer 6 35 AN. Allowable special

Name characters are:
comma, plus and space
0220 Employer's Address 6 35 AN. Allowable special

characters are:
comma, plus, percent and
space

FORM 9465

No. Ref.
----- -------------- ---- ------ -----------------
0230 Employer's City 6 22 A Allowable special

character is space.
0240 Employer's State 6 2 A (Standard Postal

Abbreviations)
0250 Employer's Zip Code 6 12 N (left-justified)
0260 Tax Return for Form 7 11 AN "FORMb1040bb" or

"FORMb1040Ab" or
"FORMb1040EZ"
0270 Tax Year for This 8 4 N

Request
0280 Amount Owed on Tax 9 12 N

Return
0290 Payment with Tax 10 12 N

Return
0300 Monthly Payment 11 12 N Not less than $25.00
0310 Monthly Payment Date 12 2 N 01-28
0330 Routing Transit Number 13a 9 N
0340 Bank Account Number 13b 17 AN (including hyphen or

blank)
0380 Taxpayer's PIN Number 5 N or blank
0390 Taxpayer Signature Date 8 YYYYMMDD
0400 Spouse's PIN Number 5 N or blank
0410 Spouse Signature Date 8 YYYYMMDD

Attached Form Record Identification
Each attached form must start with a byte count, start of record sentinel and
Record Identification (Fields 0000 thru 0005). The following fields describe the
composition of the Record ID. Note: Do not enclose the record ID fields (the
first 42 characters) in brackets.
Byte Count, Page 1 4 (see record) for fixed

"nnnn" for variable
0000 Record Id Type 6 Value “FRMbbb” or

"ATHbbb".
0001 Form Number 6 Value “PMTbbb" or blank.
0003 Taxpayer Identification 9 N (Primary Social Security

Number)
0004 Filler 1 Blank
0005 Occurrence Number 7 Value "0000001 - 0000003"
--------------------------------------------------------------------------------
(Begin bracketing Field Numbers Starting with Field # 0010 for variable record)

FORM PAYMENT

No. Ref.
----- -------------- ---- ------ -----------------


"FRMbbbPMTbbbPG01b
(9n)b(7n)"
[(9n) = Primary SSN
(7n) = Occurrence Number
(0000001)]
0010 Primary SSN 9 N
0020 Secondary SSN 9 N
0030 Routing Transit Number 9 N
0040 Bank Account Number 17 AN (including hyphens or

blank)
0050 Type of Account 1 “1” = Checking

“2” = Savings
0060 Amount of Tax Payment 12 N (positive only)

(May include PNLTY and INT) |
0070 Tax Type Code 5 AN, Values:

“4868E” = Form 4868
"2350E" = Form 2350
0080 Requested Payment Date 8 YYYYMMDD

(“20080415”,”20080616”) |
0090 Taxpayer’s Day Time 10 N

Phone Number
Record Terminus Character 1 Value “#”

AUTHENTICATION

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format

"ATHbbb(6b)PG01b
(9n)b(7n)"
[(6b) = 6 Blanks
(9n) = Primary SSN
(7n) = 0000001]
0008 PIN Type Code 1 P = Practitioner

S = Self-Select
Practitioner
O = Self-Select –
On-line
0010 Primary Date of Birth 8 YYYYMMDD
0020 Primary Prior Year Adjusted 12 N or blank

Gross Income
0025 Primary Prior Year PIN 5 N or blank
0035 Primary Taxpayer Signature 5 N (PIN)
0040 Spouse Date of Birth 8 YYYYMMDD
0050 Spouse Prior Year Adjusted 12 N or blank

Gross Income
0055 Spouse Prior Year PIN 5 N or blank
0065 Spouse Signature 5 N (PIN)
0070 Signature Date 8 YYYYMMDD

AUTHENTICATION

No. Ref.
----- -------------- ---- ------ -----------------
0075 Jurat/Disclosure Code 1 E = Form 4868,
w/wo EFW
F = Form 9465
G = Form 2350
Self Select PIN
H = Form 56
I = Practitioner PIN
Form 4868 w/EFW
0080 PIN Authorization Code 1 1 = Taxpayer Entered PIN

2 = ERO entered Primary PIN
3 = ERO entered Spouse PIN
4 = ERO entered both PINs
0100 Signature of Preparer 35 AN

Other Than Taxpayer
(Form 2350)
0110 Signature Explanation 80 AN

(Form 2350)
0120 Fiduciary Name 35 AN

(Form 56)
0130 Fiduciary Title 20 AN

(Form 56)
Record Terminus Character 1 Value “#”
Note: The fields for the Primary and Spouse Self-Select PINs are
also in the document record.

SUMMARY RECORD

No. Ref.
----- -------------- ---- ------ -----------------

"nnnn" for variable
format
0000 Record Id 6 Value "SUMETD”
0001 Filler 11 blanks
0002 Social Security 9 Taxpayer's SSN (Primary

Number Taxpayer's SSN if married
filing on joint return)
0003 Filler 8 blank
--------------------------------------------------------------------------------
0010 Electronic Document 35 AN

Originator Name
0020 EFIN of Originator 6 N
0030 Intermediate Service Provider 6 AN or blank

EFIN/SBIN
0035 Filler 1 blank
0040 Number of Logical Tax Document 6 N (Maximum = 009999)

(including summary)
0090 Number of Form Payment 4 N(0000-0999)

(Occurrences of 'FRMb')
0230 Software I.D. Number 8 N
0240 Software Version Identifier 15 AN

SUMMARY RECORD

No. Ref.
----- -------------- ---- ------ -----------------
0260 Electronic Postmark Date 8 YYYYMMDD or blanks

(YYYY = 2007 |
0270 Electronic Postmark Time 4 HHMM or blanks

(HH=00-23, MM=00-59)
0280 Electronic Postmark Time 1 E = Eastern Time Zone,

Zone C = Central Time Zone,
M = Mountain Time Zone,
P = Pacific Time Zone,
A = Alaskan Time Zone,
H = Hawaiian Time Zone,
or blank
0285 Consortium 4868 Indicator 1 “C” or blank

ETD RECAP RECORD
Field
----- -------------- ------ ------------
Byte Count 4 "0120"
0000 Record Id 6 Value "RECAPb"
0030 Total ETD Document Count 6 Numeric, Range 000001 - 999999
0040 Electronic Transmitter 7 Numeric (includes

Identification Number Transmitter's Use Code)
0050 Julian Day of Transmission 3 Numeric (DDD)
0060 Transmission Sequence Number 2 Numeric

for Julian Day in (0050)
0070 Total ETD Documents Accepted 6 Numeric
0090 Total ETD Documents Rejected 6 Numeric
0120 IRS Computed ETD Document 6 Numeric

Count
0130 Reserved 6 Numeric
0135 Reserved 6 Numeric

ETD RECAP RECORD
Field
----- -------------- ------ ------------
0137 Filler 5 Numeric
0140 Reserved for IRS Use Only 20 Alpha-Numeric
Note: ETD Document Counts are for Forms 56, 2350, 4868 and 9465.
The Payment Form is considered an attachment (DO NOT INCLUDE FORM
PAYMENT IN YOUR COUNT) as described in Part 3, Section 6,
Attached Form Identification.

ATTACHMENT 1
ERC DESCRIPTION
0001 o The Summary Record must be present.
0002 o Summary Record – The Record Identification (SEQ 0000) must |

equal “SUMETD”. |
0003 o The Tax Period must be "200712". |
0004 o The Primary SSN must be numeric, cannot be all blanks nor all
zeros nor all nines AND must be within the valid range of
SSNs/ITINs. See Part 1, Attachment 9 for the valid range of
SSN and ITIN.
o The Primary Social Security Number (P-SSN) (Field 0003 of the

Record Id) must be numeric.
o The Primary SSN (P-SSN) (Field 0003 of the Record ID) must
match the Primary SSN of the Form.
o The Form 4868 Primary SSN (SEQ 0090) is a required field.
o The Form payment Primary SSN (SEQ 0010) is a required field.
o The SSN of the Summary record (Field 0002) must be numeric.
0006 o The Primary Name Control and the Spouse Name Ctrl must not
contain leading or embedded spaces. The two leftmost positions
must be alpha. Only an alpha, hyphen and space are allowed.
The Form 4868 Primary Name Control (SEQ 0010) is a required

o field.
The Form 9465 Primary Name Control (SEQ 0015) is a required

o field.
The Form 2350 Taxpayer's Name Control (SEQ 0020) is a required

o field.
The Form 9465 Spouse Name Control (SEQ 0035) is a required

o field when the Form 9465 Spouse Name (SEQ 0030) is present. It
must meet the same criteria for validation as the Primary Name
Control.
See Section 7 for examples of name controls.

ATTACHMENT 1
ERC DESCRIPTION
0007 o Street Address (Form 2350 SEQ 0070, Form 4868 SEQ 0040,
Form 9465 SEQ 0050) is alphanumeric and can have no leading or
consecutive embedded spaces. The only special characters
allowed are space, hyphen (-) and slash (/).
o Foreign Street Address (Form 2350 SEQ 0110, Form 4868

SEQ 0032) is alphanumeric and can have no leading or
o Foreign City State or Province (Form 2350 SEQ 0120, Form 4868
SEQ 0034) is alphanumeric and can have no leading or
o The first position or character entered in the Street Address

must be alphabetic or numeric.
o Street Address (Form 9465 SEQ 0050) is a required field.
o See Part 1, Attachment 3 for more information on Street

Address.
0010 o All alphanumeric fields must contain the type of data specified
under the columnar heading "Field Description" in Record
Layouts. All alphanumeric fields must be left-justified and
blank-filled unless otherwise specified.
o Significant money fields must be right-justified and zero-

filled. Money fields must be whole dollars (no cents).
o Significant date fields with a length of eight positions must

contain eight numeric characters in YYYYMMDD format.
Significant date fields with a length of six positions must
contain six numeric characters in YYYYMM format when
transmitted in variable or fixed format.
o The PIN must be numeric and greater than zeros.
0014 o This reject code is set for fields which are defined in
Part 3, Section 7 Record Layouts as "NO ENTRY".
0016 o Zip Code (Form 9465 SEQ 0090, Form 2350 SEQ 0100, Form 4868
SEQ 0070) must be within the valid range of zip codes listed
for that state and must not end in "00", with the exception of
20500 (the White House Zip Code).
o Zip Code (Form 9465 SEQ 0090) is a required field.
o See Part 1, Attachment 3 for more information on Zip Code.

ATTACHMENT 1
ERC DESCRIPTION
0020 o Name Line 1 (Form 4868 SEQ 0030) or Taxpayer's Name (Forms 56,
2350, and 9465 SEQ 0010) cannot have leading or consecutive
embedded spaces. The only characters allowed are alpha, space,
ampersand (&), hyphen (-) and less-than sign (<). The leftmost
position must be alpha. The less-than sign replaces the
intervening space to identify the Primary Taxpayer's last name.
It cannot be preceded or followed by a space. Do not enter a
space before or after any less-than sign; the less-than sign
takes the place of a space.
Note: The Taxpayer's Name for forms 56, 2350, and 9465 cannot
have ampersand (&).
o If Spouse Name for Form 9465 (SEQ 0030) and Form 2350
(SEQ 0040) is present, it must meet the same criteria for
validation as Taxpayer's Name.
o The Name Line 1 (Form 4868 SEQ 0030) is a required field.
o Taxpayer's Name for Forms 56 and 9465 (SEQ 0010) and

Form 2350 (SEQ 0010) is a required field.
0022 o State Abbreviation (Form 9465 SEQ 0080, Form 2350 SEQ 0090,
Form 4868 SEQ 0060) must be alpha and consistent with the
standard state abbreviations issued by the Postal Service.
o State Abbreviation (Form 9465 SEQ 0080) is a required field.
o See Part 1, Attachment 3 for more information on State

Abbreviations.
0023 o The City (Form 9465 SEQ 0070, Form 2350 SEQ 0080, Form 4868
SEQ 0050) must be present, left-justified and contain a minimum
of three alpha characters, blank filled when transmitted in
fixed format.
o The Foreign Country (Form 2350 SEQ 0120, Form 4868 SEQ 0036)
must be present, left-justified and contain a minimum of three
alpha characters, blank filled when transmitted in fixed
format.
o City may not contain consecutive, embedded spaces. Only

alphabetic characters and spaces are valid. DO NOT abbreviate
cities.
o The City (Form 9465 SEQ 0070) is a required field.

ATTACHMENT 1
ERC DESCRIPTION
0027 o The Electronic Document Originator Name (Field 0010) must be

present in the Summary Record.
o The EFIN of the Originator (Field 0020) must be present in the

Summary Record AND be equal to the EFIN in the DCN of the ETD
Document.
0028 o The Two Digit Electronic Filing Identification Number (EFIN)

Prefix Code of the Originator in the Document Record must be
valid.
An “out of service center” Two Digit Electronic Filing

Identification Number (EFIN) Prefix Code is permitted when
Processing Site equals “E” (Austin) and Form 2350 is present,
OR
When the Processing Site equals “E” and at least one of the
following is present: Forms 56, 4868, 9465, and the address
indicator of the Form equal to “3” or State Abbreviation is a
U.S. Possession.
See Part 1, Attachment 8 for a list of Two Digit Electronic

Filing Identification Number (EFIN) Prefix Codes.
0030 o A Form Payment must be accompanied by Forms 4868 or 2350, if

there is a payment.
o An Authentication Record must be present with Form 56, 2350,

9465 and Form 4868 with a payment.
o For Form 4868, if an Authentication Record is present, then a |

Form Payment must be present. |
0031 o The Document Sequence Number (SEQ 0007) must be numeric.
0032 o The Declaration Control Number (SEQ 0008) must be numeric.
0033 o Fields on a record must NOT be longer than specified in Section

7 Record Layouts.
0034 o For each record, significant data must be present following the
Record ID.
0035 o Sequence Numbers of fields for each record must be in ascending

order and valid for that tax document.
0044 o The incoming record has an invalid RECORD ID. The Form is
invalid for Electronic Transmitted Documents, or the page
number is incorrect or duplicated.

ATTACHMENT 1
ERC DESCRIPTION
0045 o The number of occurrences for tax documents cannot exceed the
number specified in Part 3, Attachment 2.
The format and content of the record identification information

Record ID) which begins each type of record must be exactly as
presented in the input specifications.
0060 o The Document Sequence Number (DSN) must be in ascending

numerical sequence within a transmission. However, the DSN
does not have to be consecutive.
0061 o The Declaration Control Number must be in ascending numerical

sequence within the transmission. However, the DCN does not
have to be consecutive.
0062 o The first two digits of the Declaration Control Number must be
zeros.
0064 o The Year Digit of the DCN must be “8”. |
0071 o If present, the Spouse SSN must be all numeric, cannot be all
zeros, nor all nines; must be within the valid range of
SSNs/ITINs and must not equal the Primary SSN.
(See Part 1, Attachment 9 for the valid range of SSN/ITIN).
0167 o Form 9465 Monthly Payment Date (SEQ 0310) must be present and
within the range of 01 to 28.
0168 o Form 9465 Monthly Payment (SEQ 0300) must be $25.00 or more.
0172 o Form 9465 Amount Owed (SEQ 0280) CANNOT be greater than
$25,000.
0304 o If Form Payment is for an extension payment the primary PIN

(SEQ 0035) must be present and numeric.
o If Spouse’s SSN is present and Form Payment is present, the

spouse’s PIN must be present.
o The Primary PIN number must be present for Form 2350(SEQ 0330)
and Form 9465 (SEQ 0380), unless Other Than Taxpayer (SEQ 0300)
is present.
o If Name of preparer other than taxpayer (SEQ 0350) is present,

preparer signature date (SEQs 0355) must be present.

ATTACHMENT 1
ERC DESCRIPTION
0305 o Agent’s name (if applicable) cannot be used as return label

without taxpayer's name for Forms 2350.
0306 o Form 56 – If the Address Indicator (SEQ 0020) is equal to “1”,

“2”, or “Blank” the domestic address fields must be
significant. If the Address Indicator (SEQ 0020) is equal to
“3”, the foreign address fields must be significant.
o Form 2350 – If the Address Indicator (SEQ 0150) is equal to

“1”, “2”, or “Blank” the domestic address fields must be
o Form 4868 – If the Taxpayer Abroad (SEQ 0160) is “X” and the
Address Indicator (SEQ 0080) is equal to “1”, “2” or “Blank”,
the domestic address fields must be significant. If Taxpayer
Abroad (SEQ 0160) is equal to “X” and the Address Indicator
(SEQ 0160) is equal to “3”, the foreign address fields must be
significant.
o Form 4868 – If the Address Indicator (SEQ 0080) is equal to

“Blank” the domestic address fields must be significant.
o Form 9465 – If the Address Indicator (SEQ 0095) is equal to “1”

“2”, or “Blank” the domestic address fields must be
0307 o For return label for Form 2350, agent Name (SEQ 0380) cannot be
present without taxpayer's name (SEQ 0370).
0310 o Forms 4868 must be received no later than April 15, 2008 and |
retransmitted forms must be received no later than April 20, |
2007. Note: Form 4868 for Taxpayers Out of the Country must
check “box 8" and Form 4868 must be received no later than
June 15.
0311 o
Foreign Forms 4868 (Taxpayer Abroad and/or 1040NR Filers with
no wages subject to U.S. Income Tax Withholding) and 2350 must
be received no later than June 16, 2007 and retransmitted forms |
|
must be received no later than June 21, 2007.

ATTACHMENT 1
ERC DESCRIPTION
0312 o If the Spouse SSN (SEQ 0100) on Form 4868 is present, the Name
Line 1 (SEQ 0030) must contain an ampersand.
o If the Name Line 1 (SEQ 0030) contains an ampersand, the Spouse

SSN (SEQ 0100) must be present.
o If the Spouse SSN (SEQ 0060) on Form 2350 is present, Spouse

name (SEQ 0040) must be present.
o If the Spouse SSN (SEQ 0060) on Form 2350 is not present,

Spouse name (SEQ 0040) must not be present.
0313 o The Tax Type Code of Form Payment (SEQ 0070) must be “4868E”
for extension payment attached to the Form 4868 and 2350E for
Extension payment attached to the Form 2350.
o The Tax Type Code of Form Payment (SEQ 0070) is a required

Field.
o Only one Tax Type Code of Form Payment (SEQ 0070) can be
present on each Form 4868.
0315 o The Primary SSN and the Name Control for the tax document must
match the corresponding data in the IRS Master File.
0316 o The Spouse SSN and the Name Control for the tax document must
match the corresponding data in the IRS Master File.
0317 o RESERVED
0318 o For Form 56 either the Fiduciary’s USA Phone No. (SEQ 0225) or
Fiduciary’s Foreign Phone No. (SEQ 230) must be present and
numeric. It cannot be all zeroes.
o For Form 9465 either the Taxpayer’s Home Phone (SEQ 0110) or
Taxpayer’s Work Number (SEQ 0130) or (SEQ 0155) must be
present, 10/20 characters long and numeric.
o Form Payment – The taxpayer’s Day Time Phone Number (SEQ 0090)
must be 10 characters long and numeric. It cannot be all
zeroes.
0319 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0320 o The Amount of Tax Payment on the Form PMT (SEQ 0060) must be
greater than zeroes.
o If Part 2 is present on Form 4868, the Amount of Tax Payment on

the Form PMT (SEQ 0060) (Tax Type Code 4868E) must be equal to
the amount on Form 4868, Line 7 (SEQ 0150).
o For Form 2350, the Amount of Tax Payment on the Form Payment
(SEQ 0060) and (Tax Type Code 2350E), must be equal to the
amount on Form 2350, Line 5.
0321 o For Form 2350, Line 4 (SEQ 0220 through SEQ 0250) must be
significant.
o Country Code (SEQ 0255) must be significant and equal a valid

Country Code.
0322 o RESERVED
0323 o When Date of Death (SEQ 0250) of Form 56 is present, then Year
cannot be equal or later than processing year.
0324 o The Tax Form Number (SEQs 0320 and 0353) of Form 56 must
contain “1040”.
0325 o The Tax Year One (SEQ 0330 & 0354), Year Two (SEQ 0332 & 0355),
Year Three (SEQ 0334 & 0356), Period One (SEQ 0340 & 0357),
Period Two (0342 & 0358) or Period Three (SEQ 0344 & 0359)
cannot be all blanks.
0326 o The Jurat/Disclosure Code of the Authentication Record

(SEQ 0075) must be “E” for Form 4868 with Electronic Funds
Withdrawal), “F” for Form 9465, “G” for Form 2350, “H” for
Form 56, and “I” for Form 4868 when with Electronic Funds
Withdrawal when the Practitioner PIN method is used.
0327 o The Preparer Name (SEQ 0350 for Form 2350) must match with
Signature of Preparer Other Than Taxpayer SEQ 0100) of
0328 o The Fiduciary Name (SEQ 0610) for Form 56 must match with
Fiduciary Name (SEQ 0120) of Authentication Record.
0329 o RESERVED

ATTACHMENT 1
ERC DESCRIPTION
0395 o The Primary SSN of Form PMT (SEQ 0010) must be same as the
Primary SSN of Form 4868 (SEQ 0090) and Form 2350 (SEQ 0030).
o If the Secondary SSN of Form PMT is present, it must be same

as the Spouse SSN of Form 4868 (SEQ 0100) and Form 2350
(SEQ 0060).
o The Taxpayer’s SSN of Form PMT (SEQ 0010) must be same as the
Primary SSN of Form 2350 (SEQ 0030).
o If the Secondary SSN of Form PMT is present, it must be same as

the Spouse SSN of Form 2350 (SEQ 0060).
0396 o The Form 9465 Routing Transit Number (RTN)(SEQ 0330), or the
Form 4868 Form Payment Routing Transit Number (SEQ 0030) must
contain nine numeric characters. The first two positions must
be 01 through 12, or 21 through 32; The RTN must be present on
the Financial Organization Master File (FOMF); and the banking
institution must Process Electronic Funds Transfer (EFT).
See Part 1, Section 6 for optional Routing Transit Number
Validation.
o The Bank Account Number for Form 9465 (SEQ 0340) or Form
Payment (SEQ 0040) must be alphanumeric (i.e., only alpha
characters, numeric characters, and hyphens), must be left-
justified with trailing blanks if less than 17 positions, and
cannot equal all zeros.
o Form 9465 if the Routing Transit Number (SEQ 0330) or Bank

Account Number (SEQ 0340) is significant the Electronic Funds
Withdrawal must be from the Checking Account.
o The Type of Account for Forms 4868 and 2350 Form Payment,
Payment (SEQ 0050) must contain “1” or “2”.
0397 o The Requested Payment Date for Form Payment (SEQ 0080) must be
present and cannot be later than April 15, 2008, when a |
domestic/US Possession payment is present.
o The Requested Payment Date for Form Payment (SEQ 0080) must
be present and cannot be later than June 16, 2008 when a |
foreign payment is present.
o The Requested Payment Date for Form Payment (SEQ 0080) must be
a valid date format (YYYYMMDD).
0490 o When Electronic Postmark is present (no later than the

Processing Date), Year of Electronic Post-mark Date (SEQ 0260)
must equal the current processing year.

ATTACHMENT 1
ERC DESCRIPTION
0491 o When Electronic Postmark is present, the following three

fields must be present: Electronic Postmark Date (SEQ 0260),
Electronic Postmark Time (SEQ 0270), Electronic Postmark Time
Zone (SEQ 0280). (For Authorized Electronic Postmark
Transmitters only).
0668 o Self-Select PIN Program – Taxpayer is ineligible to participate

in the Self-Select PIN Program since the Primary Taxpayer is a
duplicate on the IRS File.

to participate in Self-Select PIN Program since the Secondary
Taxpayer is a duplicate on the IRS File.
0670 o When the PIN Type Code (SEQ 0008) of the Authentication Record
is "S", the Primary Date of Birth (SEQ 0010), Primary Prior
Year Adjusted Gross Income (SEQ 0020)or Primary Prior Year PIN
(SEQ 0025), Primary Taxpayer Signature (SEQ 0035), Signature
Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN
Authorization Code (SEQ 0080) and ERO/EFIN PIN (SEQ 0090) must
be present on the Authentication Record.
0671 o When the PIN Type Code (SEQ 0008) of the Authentication Record
is "S" and the Spouse SSN is present on the Form, the Spouse
Date of Birth (SEQ 0040), Spouse Prior Year Adjusted Gross
Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055), Spouse
Signature (SEQ 0065), Signature Date (SEQ 0070),
Jurat/Disclosure Code (SEQ 0075), PIN Authorization Code (SEQ
0080) and ERO/EFIN PIN (SEQ 0090) must be present on the
0674 o Form 2350 - When the PIN Type Code (SEQ 0008) of Authentication
Record is “S” or “O”, then, Taxpayer PIN Number (SEQ 0330) must
be numeric and greater than zeroes, and must equal to Primary
Taxpayer Signature (SEQ 0035) of Authentication Record.
Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication
Record is “S” or “O”, then, Taxpayer PIN Number (SEQ 0380) must
be numeric and greater than zeroes, and must equal to Primary
Taxpayer Signature (SEQ 0035) of Authentication Record.
NOTE: 4868 PIN Validation is performed in ERC 0010.

ATTACHMENT 1
ERC DESCRIPTION
Record is “S” or “O”, and Spouse PIN Number (SEQ 0340) is
present, it must be numeric and greater than zeroes, and must
equal to Spouse Signature (SEQ 0065) of Authentication Record.
Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication
Record is “S” or “O”, and Spouse PIN Number (SEQ 0400)is
present, it must be numeric and greater than zeroes, and must
equal to Spouse Signature (SEQ 0065) of Authentication Record.
NOTE: 4868 PIN Validation is performed in ERC 0010.
0677 o The Primary Taxpayer is ineligible to participate in the

Self-Select PIN program if under the age of sixteen and have
not filed previously.
0678 o The Secondary Taxpayer is ineligible to participate in the

Self-Select PIN program if under the age of sixteen and has not
filed in the prior year.
0679 o When the PIN Type Code (SEQ 0008) of Authentication Record is
“S” or “O”, then, Primary Prior Year AGI (SEQ 0020) or Primary
Prior Year PIN (SEQ 0025) of Authentication record must match
with IRS Master File.
0680 o When the PIN Type Code (SEQ 0008) of Authentication Record is
“S” or “O”, then, Spouse Prior Year AGI (SEQ 0050) or Spouse
Prior Year PIN (SEQ 0055) of Authentication record must match
with IRS Master File.
0681 o Form 2350 and 9465 - When the PIN Type Code (SEQ 0008) of
Authentication Record is “O”, then, Primary Date of Birth
(SEQ 0010), Primary Prior Year AGI (SEQ 0020) or Primary Prior
Year PIN (SEQ 0025), Primary Taxpayer Signature (SEQ 0035),
Signature Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075)
must be present on the Authentication Record.
o Form 4868 - When the PIN Type Code (SEQ 0008) of the
Authentication Record is "O" and an Electronic Funds Withdrawal
is present, the Primary Date of Birth (SEQ 0010), Primary Prior
Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN
(SEQ 0025), Primary Taxpayer Signature (SEQ 0035), Signature |
Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), and PIN
Authorization Code (SEQ 0080) must be present on the

ATTACHMENT 1
ERC DESCRIPTION
Record is “O” and Spouse PIN Number (SEQ 0340) is present on
the Form, the Spouse Date of Birth (SEQ 0040), Spouse Prior
Year AGI (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055),
Spouse Signature (SEQ 0065), Signature Date (SEQ 0070),
Jurat/Disclosure Date (SEQ 0075), and PIN Authorization Code
(SEQ 0080) must be present on the Authentication Record.
o Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication
Record is “O” and Spouse PIN Number (SEQ 0400) is present on
the Form, the, Spouse Date of Birth (SEQ 0040), Spouse Prior
Year AGI (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055),
Spouse Signature (SEQ 0065), Signature Date (SEQ 0070),
Jurat/Disclosure Date (SEQ 0075), and PIN Authorization Code
(SEQ 0080) must be present on the Authentication Record.
o Form 4868 - When the PIN Type Code of the Authentication Record
is "O" and a Spouse SSN is present on the Form, and an Electronic
Funds Withdrawal is present, the Spouse Date of Birth (SEQ 0040),
Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse
Prior Year PIN (SEQ 0055), Spouse Signature (SEQ 0065), Signature
Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), and PIN
Authorization Code (SEQ 0080) must be present on the
0697 o For Form 4868 - When the PIN Type Code (SEQ 0008) of the
Authentication Record is "P" and an Electronic Funds
Withdrawal is present, the Primary Taxpayer Signature (SEQ 0035),
Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN
Authorization Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090) must be
0698 o For Form 4868 - When the PIN Type Code (SEQ 0008) of the
Authentication Record is "P" and Spouse SSN (SEQ 0010) is
present on the Form, and an Electronic Funds Withdrawal is
present, then Spouse Signature (SEQ 0065), Signature Date
(SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN Authorization
Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090) must be present on
0699 o When the PIN TYPE CODE (SEQ 0008) of the Authentication
Record is "P", then the Primary Prior Year Adjusted Gross
Income (SEQ 0020), and Spouse Prior Year Adjusted Gross Income
(SEQ 0050) must be blank on the Authentication Record.
0806 o Processing Site must equal a valid Electronic Filing Site

(SEQ 0040): Andover = “C”, Austin = “E”, Kansas = “F”,
Philadelphia = “G”, Fresno = “H”.

ATTACHMENT 1
ERC DESCRIPTION
0822 o The Transmission Sequence Number of the TRANA cannot match a

previously accepted transmission.
0823 o If there is any unrecognizable or inconsistent control data,

the transmission will be rejected.
NOTE: DO NOT INCLUDE FORM PAYMENT IN YOUR COUNT.
0824 o TRANA Record A(TRANA) – Transmitter EFIN must be (SEQ 0110)

Present.
0825 o TRANA Record A (TRANA) – Transmission Type (SEQ 0170) must

Equal “D” (ETD), or “N” (On-line).
0840 o The ETIN and Transmitter's Use Code (Field 0040), Julian day
(Field 0050), and Transmission Sequence Number (Field 0060) of
the RECAP Record must agree with the corresponding fields of
the TRANA record (Fields 0060-0080).
0900 o The Primary SSN must not duplicate the Primary SSN of any
previously accepted electronic transmitted Form 4868 for the
current tax year.
0999 o If more than 96 reject conditions are identified, the last

Reject Code will be "0999".
Filers should use the information on the acknowledgment file to

resolve reject conditions.

ATTACHMENT 2
Form Occurrence Number
The number of any tax form that can be filed by one taxpayer.
Forms Number of Occurrences
Form 56 . . . . . . . . . . . . . . . . . . . . 01
Form 2350 . . . . . . . . . . . . . . . . . . . 01
Form 4868 . . . . . . . . . . . . . . . . . . . 01
Form 9465 . . . . . . . . . . . . . . . . . . . 01
PMT . . . . . . . . . . . . . . . . . . . . . . 01
ATH . . . . . . . . . . . . . . . . . . . . . . 01

ATTACHMENT 3
Attachment Sequence Number
Because the tax documents processed through the Electronic Transmitted

Documents system are stand-alone documents, the Attachment Sequence Number is
something of a misnomer. The term is used because this number is used by ETD
in the same way as the Attachment Sequence Number is used by the ELF system,
on the acknowledgment error records to identify the form in error.
If the tax document has an Attachment Sequence Number printed on the

form, that number will be used. If the ELF system accepts the form as part of
the tax return, that number will be used. Otherwise, ETD will assign the
number.
Document Record Number
Form 56 56
Form 2350 50 *
Form 4868 69 *
Form 9465 95
Form Payment 96
Authentication 97 *
Summary Record 99 *
* ELF or ETD Assigned Number

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Internal Revenue Service Publication 1346

Electronic Return File Specifications

Tax Year 2007

PART 1 – File Specification

.01 IRS Front-End Processing Subsystem (FEPS) ....................... 3

Appendix A - GTX and Acknowledgment File Name Formats .......... 46

Publication 1346 August 31, 2007 Part 1 Page i

Section 2 - Transmission File Format..................................... 118

Section 3 - Acknowledgement File Format.................................. 126

.01 Acknowledgement File Components................................ 126

Section 4 - Types of Records............................................ 142

Section 5 - Types of Characters......................................... 146

Publication 1346 August 31, 2007 Part 1 Page ii

Section 6 - Criteria for Filer Front-End Checks......................... 150

.01 Name Controls for Individual Tax Returns....................... 154

Section 8 - Statement Records............................................ 170

.01 General Information............................................ 170

Section 9 - Validation - Transmission Records........................... 178

.01 General Transmission Reject Conditions......................... 178

Section 10 - Validation - Tax Return.................................... 180

.01 General Reject Conditions...................................... 180

Publication 1346 August 31, 2007 Part 1 Page iii

Section 11 - Validation - Specific Schedules and Forms.................. 186

.10 Error Reject Codes for Forms................................... 189

.10 Error Reject Codes for Forms continued......................... 192

Publication 1346 August 31, 2007 Part 1 Page v

.09 Error Reject Codes for Forms continued......................... 196

91. Form 8861.................................................. 196

Publication 1346 August 31, 2007 Part 1 Page vi

Section 12 - Federal/State Electronic Filing Specifications............. 202

.01 General Description............................................ 202

Section 13 - Electronic Signatures Specifications....................... 232

Publication 1346 August 31, 2007 Part 1 Page vii

ATTACHMENT 1 Error Reject Code (ERC) Cross References................. 264

ATTACHMENT 2 Acceptable Abbreviations................................. 382

ATTACHMENT 3 Standard Postal Service State Abbreviations

ATTACHMENT 4 APO/FPO City/State/Zip Codes

ATTACHMENT 5 Community Property State Abbreviations................... 388

ATTACHMENT 6 Clarification of Non-Paid Preparer Fields................ 390

ATTACHMENT 7 EIN Prefixes............................................. 394

ATTACHMENT 8 Valid Two-Digit EFIN Prefix Codes........................ 396

ATTACHMENT 9 Social Security/Taxpayer Identification Numbers

ATTACHMENT 10 Country Codes for Forms 2555/2555-EZ

ATTACHMENT 11 Maximum Number of Forms and Schedules.................... 404

Publication 1346 August 31, 2007 Part 1 Page viii

This publication outlines the communications procedures, transmission formats,

Publication 1346, and Publication 1436 are mailed automatically to applicants

Filers using an asynchronous modem (14.4 Kbps or less) and communication

Publication 1346 August 31, 2007 Part 1 Page ix

Publication 1346 August 31, 2007 Part 1 Page x

1) AES 128-bit (Treasury recommends #1)

Publication 1346 August 31, 2007 Part 1 Page xi

Form 1040-SS (PR)

Publication 1346 August 31, 2007 Part 1 Page xii

Authentication Record Change

New Paper Document Indicator 12

Publication 1346 August 31, 2007 Part 1 Page xiii

Self-Select PIN - Prior Year PIN

New Electronic Signature Requirement for Tax Practitioners

Nearly 90 percent of tax professionals already use PINs to sign returns

Publication 1346 August 31, 2007 Part 1 Page xiv

Publication 1346 August 31, 2007 Part 1 Page xv

Part II of Publication 1346 contains the Electronic Returns Record Layouts