Internal Revenue Manual § 3.24.14 - Fiduciary Income Tax Returns
3.24.14 Fiduciary Income Tax Returns
Manual Transmittal
September 04, 2025
Purpose
(1) This transmits revised IRM 3.24.14, ISRP System, Fiduciary Income Tax Returns.
Material Changes
(1) Exhibit 3.24.14-4 Section 04, added four new elements (9) - (12) for Direct Deposit.
(2) Exhibit 3.24.14-11 Section 12, new exhibit for Form 4727.
(3) Exhibit 3.24.14-13 Section 14, new exhibit for Schedule C, Schedule E and Schedule F.
(4) Section 22 - removed exhibit, elements changed to filling fields.
(5) Exhibit 3.24.14-22 Section 27, new exhibit for Form 8283.
(6) Exhibit 3.24.14-23 Section 28 Form 8960, revised element (2) instructions.
(7) Exhibit 3.24.14-28 Section 04, added four new elements (10) - (13) for Direct Deposit.
(8) Exhibit 3.24.14-30 Section 04, added four new elements (10) - (13) for Direct Deposit.
Effect on Other Documents
IRM 3.24.14 dated December 05, 2024, (effective January 1, 2025), is superseded.
Audience
Taxpayer Services, Submission Processing, Data Conversion Operations
Effective Date
(01-01-2026)
Scott Wallace
Director, Submission Processing
Customer Account Services
Taxpayer Services
3.24.14.1 (01-01-2021)
Program Scope and Objectives
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This IRM section provides instructions for transcription of the following forms into the Integrated Submission and Remittance Processing (ISRP) System:
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Form 1041, U.S. Income Tax Return for Estates and Trusts
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Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts
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Form 3800, General Business Credits
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Form 8960, Net Investment Income Tax-Individuals, Estates, and Trusts
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Form 4136, Credit for Federal Tax Paid on Fuels
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Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement
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Form 5884-B, New Hire Retention Credit
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Form 8941, Credit for Small Employer Health Insurance Premiums
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Form 8995 and Form 8995-A, Qualified Business Income Deduction
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Form 8978, Partner’s Audit Liability
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Form 965-A, Individual Report of Net 965 Tax Liability
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Form 8949, Sales and Other Dispositions of Capital Assets
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Purpose: Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial off the Shelf (COTS) product that is an integral part of ISRP. The entries from transcription are transferred to Error Resolution System (ERS) fields.
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Audience: Clerks perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.
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Policy Owner: Director, Submission Processing.
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Program Owner: Return Processing Branch, Mail Management/Data Conversion Section.
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Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):
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Accounts Management (AM)
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Chief Counsel
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Compliance
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Information Technology (IT) Programmers
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Large Business and International (LB&I)
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Small Business Self-Employed (SBSE)
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Statistics of Income (SOI)
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Submission Processing (SP)
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Taxpayer Advocate Service (TAS)
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Tax Exempt and Government Entities (TEGE)
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Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.
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The instructions contained in this book are used when transcribing paper returns.
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IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.
3.24.14.1.1 (01-01-2018)
Background
- The purpose of the Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.
3.24.14.1.2 (01-01-2018)
Authority
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The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:
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Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).
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All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:
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Code sections which provide the IRS with the authority to issue levies.
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Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.
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Policy Statements that provide authority for the work being done.
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3.24.14.1.3 (01-01-2018)
Roles and Responsibilities
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The Campus Director monitors operational performance for their campus.
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The Operations Manager monitors operational performance for their operation.
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The Team Manager/Lead monitors performance and ensures employees have the tools to perform their duties.
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The Team Employees follow the instructions contained in this IRM and maintain updated IRM procedures.
3.24.14.1.4 (01-01-2018)
Program Management and Review
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Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual.
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Program Effectiveness is measured using the following:
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Embedded Quality Submission Processing (EQSP)
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Balanced Measures
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Managerial reviews
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Annual Review: Federal Managers Financial Integrity Act (FMFIA)
3.24.14.1.5 (01-01-2018)
Program Controls
- Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.
3.24.14.1.6 (01-01-2018)
Terms/Definitions/Acronyms
- For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.
3.24.14.1.7 (01-01-2025)
Related Resources
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The following table lists related sources
Resource Link/Title Instructor’s Corner for Submission Processing Instructor's Corner for Submission Processing - Home Servicewide Electronic Research Program (SERP) SERP Integrated Automation Technologies (IAT) Integrated Automation Technologies - Home IRM 3.11.14 Income Tax Returns for Estates & Trusts Form 1041, Form 1041-QFT, Form 1041-N Code & Edit (C&E) IRM 3.12.14 Income Tax Returns for Estates & Trusts - Form 1041, Form 1041-QFT, Form 1041-N (ERS) IRM 3.12.38 BMF General Instructions (ERS) IRM 3.24.38 ISRP System, BMF General Instruction
3.24.14.2 (01-01-2016)
Control Documents
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The control documents from which data may be transcribed are:
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Form 813, Document Register
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Form 1332, Block and Selection Record
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Form 3893, Re-entry Document Control
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3.24.14.3 (11-08-2023)
Form/Program Number/Tax Class and Document Code
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FORM PROGRAM NUMBER TAX CLASS and DOCUMENT CODE Tax Year Form 1041 11900 244, 236 Form 1041 11901 244, 236 2021 and 2022 Form 1041 11902 244, 236 2023 and Later Years Form 1041–QFT, 11910 239 Form 1041–N 11911 239
3.24.14.4 (01-01-2016)
ISRP Transcription Operation Sheets
- The following exhibits represent specific data entry procedures.
Exhibit 3.24.14-1
Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Service Center (SC) Block Control | ABC | The screen displays the Alpha Numeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog window. It cannot be changed. | |
| (2) | Block Document Locator Number (DLN) | DLN | (auto) | Enter the first 11 digits as follows: 1. Form 813 - from the "Block DLN" box. 2. Form 3893 - from box 2. 3. The Key Verification (KV) EOP will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | Enter the batch number as follows: 1. Form 813 - from the Batch Control Number box. 2. Form 3893 - from box 3. 3. If not present, enter the number from the batch transmittal sheet. | |
| (4) | Document Count | COUNT | Enter the document count as follows: 1. Form 813 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. 2. Form 3893 - from box 4. | |
| (5) | Prejournalized Credit Amount | CR | Enter the amount as follows: 1. Form 813 - labeled "CR" or "Credit" . 2. Form 3893 - box 5. 3. If neither "CR" or "DR" is labeled, enter as "CR" . | |
| (6) | Filling s | Press 5 times. | ||
| (7) | Source Code | SOURCE | If the control document is a Form 3893, enter from box 11 as follows: 1. R = "Reprocessable" box checked. 2. N = "Reinput of Unpostable" box checked. 3. 4 = "SC Reinput" box checked. 4. None of the boxes checked, consult your supervisor who will determine if a source code is required. | |
| (8) | Year Digit | YEAR | If the control document is Form 3893, enter the digit from the box 12. This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" . | |
| (9) | Filling | Press . | ||
| (10) | Remittance Processing System (RPS) Indicator | RPS | Enter "2" if: 1. Form 813, Form 1332 - "RPS" is edited or stamped in the upper center margin or Residual Remittance Processing System (RRPS). "RRPS" is in the header of Form 1332. 2. Form 3893 - box 13 is checked. |
Exhibit 3.24.14-2
Section 01 Form 1041 (Programs 11900, 11901 and 11902)
| Elem. No. | Form 1041 Section 01 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER# | Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. | |
| (3) | Name Control | NC | Enter the Name Control. | |
| (4) | Employer Identification Number (EIN) | EIN | Enter the EIN from the EIN box. | |
| (5) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. | |
| (6) | Street Key | STREET KEY | Enter the Street Key. ### Note: If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return. | |
| (7) | ZIP Key | ZIP KEY | Enter the ZIP Key. ### Note: If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return. | |
| (8) | Tax Period | TAXPR | Enter the edited tax period from the upper right portion of the return. | |
| (9) | Fiduciary Code | FID-CD | Enter the edited digit from the right of the "Simple Trust" box. | |
| (10) | Trust Code | TR-CD | Enter the edited digit from the right of the "Pooled Income Fund" box. | |
| (11) | Condition Codes | CC | Enter the edited codes from the dotted portion of Line 1. | |
| (12) | Return Processing Code | 01RPC | MINUS (−) | Enter the edited characters shown in the right margin of Section 1 1. Valid characters are alpha A-Z and numeric 1-9. 2. Enter a pound sign (#) for each illegible character. 3. If no data is present press <F7 to override. |
| (13) | Received Date | RDATE | Enter the date as stamped or edited on the face of the return. | |
| (14) | Error Resolution System (ERS) Action Code | ACTCD | Enter the edited digits from the lower left margin. | |
| (15) | E-File Mandate Waiver Indicator | E-WAIV | Enter the edited digit from the bottom center margin. ### Note: If blank, Press to continue. | |
| (16) | In Care of Name Line | C/O NAME | Enter the in care of name if shown. | |
| (17) | Foreign Address | FGN ADD | Enter the foreign address information as shown or edited from the entity area. ### Note: Ogden Submission Processing Center (OSPC) only. | |
| (18) | Street Address | ADD | Enter the street address information as shown or edited in the entity area of the form. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. | |
| (19) | City | CITY | Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, ONLY enter the foreign country code. | |
| (20) | State | ST | Enter the standard state abbreviation from the entity area of the return. ### Caution: If inputting a foreign address, enter a period (.) in this field. | |
| (21) | ZIP Code | ZIP | Enter the ZIP Code from the entity area of the return. ### Caution: If inputting a foreign address, leave this field blank. Press to continue. |
Exhibit 3.24.14-3
Section 03 Form 1041 (Program 11900, 11901 and 11902)
Note:
Data for prompts ES-1 through ES-7
will no longer appear on an attached edit sheet. Instead, this data will be coded
in the margin to the left of the deduction section, in the following format: X-Y
where X represents the edit sheet line number and Y represents the data to be
entered.
Examples:
Edited Data …Enter on Screen
1-235 … Enter 235 for ES-1
6–1 Enter …1 for ES-6
7–1 Enter …1 for ES-7
| Elem. No. | Form 1041 Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "03" . | |
| (2) | Remittance Amount | RMT | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. | |
| (3) | Interest Income | LN1 $ | Enter the amount from line 1. | |
| (4) | Ordinary Dividends | L2A $ | Enter the amount from line 2a. | |
| (5) | Qualified Dividends | 2B(2) $ | Enter the amount from line 2b(2). | |
| (6) | Business Income/Loss | LN3 $ | MINUS (−) | Enter the amount from line 3. |
| (7) | Capital Gain/Loss | LN4 $ | MINUS (−) | Enter the amount from line 4. |
| (8) | Rents, Royalties, Partnerships, Other Estates and Trusts | LN5 $ | MINUS (−) | Enter the amount from line 5. |
| (9) | Farm Income/Loss | LN6 $ | MINUS (−) | Enter the amount from line 6. |
| (10) | Ordinary Gain/Loss | LN7 $ | MINUS (−) | Enter the amount from line 7. |
| (11) | Dispose of Any Investments | LN8... $ | Enter the amount from dotted portion of line 8. | |
| (12) | Other Income/Loss | LN8 $ | MINUS (−) | Enter the amount from line 8. |
| (13) | Total Income/Loss | LN9 $ | MINUS (−) ★★★★★★ | Enter the amount from line 9. |
| (14) | Interest Deduction | L10 $ | Enter the amount from line 10. | |
| (15) | Taxes | L11 $ | Enter the amount from line 11. | |
| (16) | Fiduciary Fees | L12 $ | Enter the amount from line 12. | |
| (17) | Charitable Deductions | L13 $ | Enter the amount from line 13. | |
| (18) | Attorney, Accountant, and Preparer Fees | L14 $ | Enter the amount from line 14. | |
| (19) | Other Deductions | 15A $ | Enter the amount from line 15a. | |
| (20) | Net Operating Loss Deduction | 15B $ | Enter the amount from line 15b. | |
| (21) | Allowable Miscellaneous Itemized Deductions | 15C $ | Enter the amount from line 15c. ### Note: Only transcribe for TY 2017 or prior returns. | |
| (22) | Basis Total Deductions | L16 $ | Enter> ★★★★★★ | Enter the amount from line 16. |
| (23) | Income Distribution Deductions | L18 $ | Enter the amount from line 18. | |
| (24) | Estate Tax Deduction | L19 $ | Enter the amount from line 19. | |
| (25) | Qualified Business Income Deduction | L20 $ | Enter the amount from line 20 | |
| (26) | Exemptions | L21 $ | Enter the amount from line 21. | |
| (27) | Special Total Deductions | L22 $ | MINUS (−) | Enter the amount from line 22. |
| (28) | Taxable Income | L23 $ | MINUS (−) ★★★★★★ | Enter the amount from line 23. |
| (29) | Audit Code | ES-1 | Enter the code from the margin to the left of the Deduction Section. | |
| (30) | Electing Small Business Trust (ESBT) Indicator | ES-2 | Enter the code from the margin to the left of the Deduction Section. | |
| (31) | Pooled Income Indicator | ES-3 | Enter the code from the margin to the left of the Deduction Section. | |
| (32) | Penalty/Interest Code | ES-4 | Enter the code from the margin to the left of the Deduction Section. | |
| (33) | Missing Schedule Code | ES-5 | Enter the code from the margin to the left of the Deduction Section. | |
| (34) | Installment Sales Indicator | ES-6 | Enter the code from the margin to the left of the Deduction Section. | |
| (35) | Historic Structure Code | ES-7 | Enter the code from the margin to the left of the Deduction Section. |
Exhibit 3.24.14-4
Section 04 Form 1041 (Program 11902)
| Elem. No. | Form 1041 Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "04" . | |
| (2) | Total Tax Taxpayer | L24 | Enter the amount from line 24. | |
| (3) | Section 965 Installment Payments | L25 | Enter the amount form line 25. | |
| (4) | Total Payments | L26 | Enter the amount from line 26. | |
| (5) | ES Penalty | L27 | Enter the amount from line 27. | |
| (6) | Tax Due/Overpayment | 28/29 | ★★★★★★ | Enter the amount from line 28 or line 29 as follows: 1. Enter the amount from line 28, if present, and press . 2. If there is no entry on line 28, enter the amount from line 29 and press MINUS(-). This is a MUST ENTER field. |
| (7) | Credit Elect | 30A | Enter the amount from line 30a. | |
| (8) | Refund Amount | 30B | Enter the amount from line 30b. | |
| (9) | Routing Number | 30C | Enter up to 9 digits of the RTN from line 30c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 30c and Line 30e is blank. * an illegible character is present in either Line 30c or 30e. * one or more numbers have been altered, white-out, or marked through in either the 30c or 30e. * one or more numbers have been written over to CHANGE an existing entry in either Line 30c or Line 30e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. | |
| (10) | Type of Depositor Account | 30D | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 30d. 1. If both boxes are marked, press**. 2. If neither box is marked, press**. 3. If Line 30d is marked and Line 30c AND Line 30e are blank, press . ### Note: When is pressed, the system generates a “C”. | |
| (11) | Depositor Account Number | 30E | ★★★★★★ This is a MUST ENTER field if "Line 30c or Line 30d " contains data. | Enter the alpha/numeric Account Number from line 30e. 1. Only alphas, numerics and hyphens (-) are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press if: * 30e is not present and there is data on Line 30c. * an illegible character is present in either 30c or 30e. * one or more characters have been altered, white-out, or marked through in either Line 30c or Line 30e. * one or more characters have been written over to CHANGE an existing entry in either Line 30c or Line 30d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 30e. |
| (12) | DAN For Verification | 30E | ★★★★★★ This is a MUST ENTER field if "Line 30e " contains data. | Enter Line 30eagain for verification. 1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both Line 30e (DAN) fields agree. |
| (13) | Fiduciary EIN | F–EIN | Enter the EIN from the far right of the "Sign Here" line only if there is an edited check mark or if the EIN has been edited. | |
| (14) | Discuss with Preparer Checkbox | CKBX | Enter a "1" if only the "Yes" box is checked. Otherwise, press . | |
| (15) | Preparer's PTIN | PTIN | Enter the preparer's PTIN. | |
| (16) | Preparer's EIN | PEIN | Enter the preparer's EIN. | |
| (17) | Preparer's Telephone | TEL# | Enter the preparer's telephone number. | |
| (18) | Tax - Sch G | SCHG 1A $ | Enter the amount from Schedule G Part I Line 1(a). | |
| (19) | Tax on Lump Sum Distributions | SCHG 1B $ | Enter the amount from Schedule G Part I Line 1(b). | |
| (20) | Alternative Minimum Tax | SCHG 1C $ | Enter the amount from Schedule G Part I Line 1(c). | |
| (21) | Chapter 1 Tax Recapture from Form 4255 | SCHG 1D $ | Enter the amount from Schedule G Part I Line 1(d). | |
| (22) | Gross Tax Total | SCHG 1E $ | Enter the amount from Schedule G Part I Line 1(e). | |
| (23) | Foreign Tax Credit | SCHG 2A $ | Enter the amount from Schedule G Part I Line 2(a). | |
| (24) | General Business Credit | SCHG 2B $ | Enter the amount from Schedule G Part I Line 2(b). | |
| (25) | Credit for Prior Year Minimum Tax | SCHG 2C $ | Enter the amount from Schedule G Part I Line 2(c). | |
| (26) | Bond Credits | SCHG 2D $ | Enter the amount from Schedule G Part I Line 2(d). | |
| (27) | Tax on ESBT Portion | SCHG 4 $ | Enter the amount from Schedule G Part I Line 4. | |
| (28) | Net investment Income Tax (from Form 8960, Line 21) | SCHG 5 $ | Enter the amount from Schedule G Part I Line 5. | |
| (29) | Recapture Taxes Form 4255 | SCHG 6A $ | Enter the amount from Schedule G Part I Line 6a. | |
| (30) | Recapture Taxes Form 8611 | SCHG 6B $ | Enter the amount from Schedule G Part 1, line 6b. | |
| (31) | Recapture Taxes Amount | SCHG 6C $ | Enter the amount from Schedule G Part 1, line 6c. | |
| (32) | Household Employment Taxes | SCHG 7 $ | Enter the amount from Schedule G Part I Line 7. | |
| (33) | Other Taxes and Amounts Due | SCHG 8 $ | Enter the amount from Schedule G Part I Line 8. | |
| (34) | Estimated (ES) Credits | SCHG 10 | Enter the amount from Schedule G Part II Line 10. | |
| (35) | ES Payment to Beneficiaries | SCHG 11 | Enter the amount from Schedule G Part II line 11. | |
| (36) | Tax Paid with Extension | SCHG 13 | Enter the amount from Schedule G Part II line 13. | |
| (37) | Tax Withheld | SCHG 14 | Enter the amount from Schedule G Part II line 14. | |
| (38) | Net 965 Tax Liability | SCHG 15 | Enter the amount from Schedule G Part II line 15. | |
| (39) | Form 2439 | SCHG 16 | Enter the amount from Schedule G Part II line 16. | |
| (40) | Elective Payment Election from Form 3800 | SCHG 18A $ | Enter the amount from Schedule G Part II line 18a. | |
| (41) | Other Credits or Payments | SCHG 18B $ | Enter the amount from Schedule G Part II line 18b. | |
| (42) | Estate or Trust Receive, Sell, Dispose a Digital Asset | CHBK 13 | Enter from theYes/No check box, line 13. 1. Enter a "1" if the Yes box is checked. 2. Enter a "2" if the No box is checked. 3. Press Enter if blank or more than one box is checked. |
Exhibit 3.24.14-5
Section 04 Form 1041 (Schedule H) (Program 11901)
Note:
For Tax Years 2021 and 2022
| Elem. No. | Form 1041 Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "04" . | |
| (2) | Total Tax | L24 | Enter the amount from line 24. | |
| (3) | Section 965 Installment Payments | L25 | Enter the amount form line 25. | |
| (4) | Total Payments | L26 | Enter the amount from line 26. | |
| (5) | ES Penalty | L27 | Enter the amount from line 27. | |
| (6) | Tax Due/Overpayment | 28/29 | ★★★★★★ | Enter the amount from line 28 or line 29 as follows: 1. Enter the amount from line 28, if present, and press . 2. If there is no entry on line 28, enter the amount from line 29 and press MINUS(-). This is a MUST ENTER field. |
| (7) | Credit Elect | 30A | Enter the amount from line 30a. | |
| (8) | Refund Amount | 30B | Enter the amount from line 30b. | |
| (9) | Fiduciary EIN | F–EIN | Enter the EIN from the far right of the "Sign Here" line only if there is an edited check mark or if the EIN has been edited. | |
| (10) | Discuss with Preparer Checkbox | CKBX | Enter a "1" if only the "Yes" box is checked. Otherwise, press . | |
| (11) | Preparer's PTIN | PTIN | Enter the preparer's PTIN. | |
| (12) | Preparer's EIN | PEIN | Enter the preparer's EIN. | |
| (13) | Preparer's Telephone | TEL# | Enter the preparer's telephone number. | |
| (14) | Tax - Sch G | SCHG 1A $ | Enter the amount from Schedule G Part I Line 1(a). | |
| (15) | Tax on Lump Sum Distributions | SCHG 1B $ | Enter the amount from Schedule G Part I Line 1(b). | |
| (16) | Alternative Minimum Tax | SCHG 1C $ | Enter the amount from Schedule G Part I Line 1(c). | |
| (17) | Gross Total Tax | SCHG 1D $ | Enter the amount from Schedule G Part I Line 1(d). | |
| (18) | Foreign Tax Credit | SCHG 2A $ | Enter the amount from Schedule G Part I Line 2(a). | |
| (19) | General Business Credit | SCHG 2B $ | Enter the amount from Schedule G Part I Line 2(b). | |
| (20) | Credit for Prior Year Minimum Tax | SCHG 2C $ | Enter the amount from Schedule G Part I Line 2(c). | |
| (21) | Bond Credits | SCHG 2D $ | Enter the amount from Schedule G Part I Line 2(d). | |
| (22) | Tax on ESBT Portion | SCHG 4 $ | Enter the amount from Schedule G Part I Line 4. | |
| (23) | Net investment Income Tax (from Form 8960, Line 21) | SCHG 5 $ | Enter the amount from Schedule G Part I Line 5. | |
| (24) | Recapture Taxes | SCHG 6 $ | Enter the amount from Schedule G Part I Line 6. | |
| (25) | Household Employment Taxes | SCHG 7 $ | Enter the amount from Schedule G Part I Line 7. | |
| (26) | Other Taxes and Amounts Due | SCHG 8 $ | Enter the amount from Schedule G Part I Line 8. | |
| (27) | Estimated (ES) Credits | SCHG 10 | Enter the amount from Schedule G Part II Line 10. | |
| (28) | ES Payment to Beneficiaries | SCHG 11 | Enter the amount from Schedule G Part II line 11. | |
| (29) | Tax Paid with Extension | SCHG 13 | Enter the amount from Schedule G Part II line 13. | |
| (30) | Tax Withheld | SCHG 14 | Enter the amount from Schedule G Part II line 14. | |
| (31) | Net 965 Tax Liability | SCHG 15 | Enter the amount from Schedule G Part II line 15. | |
| (32) | Form 2439 | SCHG 16A | Enter the amount from Schedule G Part II line 16(a). | |
| (33) | Refundable Credit Sch H | SCHG 17 $ | Enter the amount from Schedule G Part II line 17. | |
| (34) | Credit for Qualified Sick and Family for Tax Year 2021 and Later Year Only | SCHG 18 $ | Enter the amount from Schedule G Part II line 18. |
Exhibit 3.24.14-6
Section 04 Form 1041 (Program 11900)
Note:
For Tax Year 2020 and Prior Years
| Elem. No. | Form 1041 Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "04" . | |
| (2) | Total Tax | L24 | Enter the amount from line 24. | |
| (3) | Section 965 Installment Payments | L25 | Enter the amount form line 25. | |
| (4) | Total Payments | L26 | Enter the amount from line 26. | |
| (5) | ES Penalty | L27 | Enter the amount from line 27. | |
| (6) | Tax Due/Overpayment | 28/29 | ★★★★★★ | Enter the amount from line 28 or line 29 as follows: 1. Enter the amount from line 28, if present, and press . 2. If there is no entry on line 28, enter the amount from line 29 and press MINUS(-). This is a MUST ENTER field. |
| (7) | Credit Elect | 30A | Enter the amount from line 30a. | |
| (8) | Refund Amount | 30B | Enter the amount from line 30b. | |
| (9) | Fiduciary EIN | F–EIN | Enter the EIN from the far right of the "Sign Here" line only if there is an edited check mark or if the EIN has been edited. | |
| (10) | Discuss with Preparer Checkbox | CKBX | Enter a "1" if only the "Yes" box is checked. Otherwise, press . | |
| (11) | Preparer's PTIN | PTIN | Enter the preparer's PTIN. | |
| (12) | Preparer's EIN | PEIN | Enter the preparer's EIN. | |
| (13) | Preparer's Telephone | TEL# | Enter the preparer's telephone number. | |
| (14) | Tax - Sch G | SCHG 1A $ | Enter the amount from Schedule G Part I Line 1(a). | |
| (15) | Tax on Lump Sum Distributions | SCHG 1B $ | Enter the amount from Schedule G Part I Line 1(b). | |
| (16) | Alternative Minimum Tax | SCHG 1C $ | Enter the amount from Schedule G Part I Line 1(c). | |
| (17) | Gross Total Tax | SCHG 1D $ | Enter the amount from Schedule G Part I Line 1(d). | |
| (18) | Foreign Tax Credit | SCHG 2A $ | Enter the amount from Schedule G Part I Line 2(a). | |
| (19) | General Business Credit | SCHG 2B $ | Enter the amount from Schedule G Part I Line 2(b). | |
| (20) | Credit for Prior Year Minimum Tax | SCHG 2C $ | Enter the amount from Schedule G Part I Line 2(c). | |
| (21) | Bond Credits | SCHG 2D $ | Enter the amount from Schedule G Part I Line 2(d). | |
| (22) | Tax on ESBT Portion | SCHG 4 $ | Enter the amount from Schedule G Part I Line 4. | |
| (23) | Net investment income tax (from Form 8960, Line 21) | SCHG 5 $ | Enter the amount from Schedule G Part I Line 5. | |
| (24) | Recapture Taxes | SCHG 6 $ | Enter the amount from Schedule G Part I Line 6. | |
| (25) | Household Employment Taxes | SCHG 7 $ | Enter the amount from Schedule G Part I Line 7. | |
| (26) | Other taxes and amounts due | SCHG 8 $ | Enter the amount from Schedule G Part I Line 8. | |
| (27) | Estimated (ES) Credits | SCHG 10 | Enter the amount from Schedule G Part II Line 10. | |
| (28) | ES Payment to Beneficiaries | SCHG 11 | Enter the amount from Schedule G Part II line 11. | |
| (29) | Tax Paid with Extension | SCHG 13 | Enter the amount from Schedule G Part II line 13. | |
| (30) | Tax Withheld | SCHG 14 | Enter the amount from Schedule G Part II line 14. | |
| (31) | Net 965 Tax Liability | SCHG 15 | Enter the amount from Schedule G Part II line 15. | |
| (32) | Form 2439 amount | SCHG 16A | Enter the amount from Schedule G Part II line 16(a). | |
| (33) | Refundable Credit Sch H | SCHG 17 $ | Enter the amount from Schedule G Part II line 17. | |
| (34) | Deferral Sch H for Tax Year 2020 | SCHG 18 $ | Enter the amount from Schedule G Part II line 18. |
Exhibit 3.24.14-7
Section 05 Form 1041 (Program 11900)
| Elem. No. | Form 1041 Section 05 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "05" . | |
| (2) | Schedule I, Alternative Tax Net Operating Loss Deduction (NOLD) | SCHI 22 $ | Enter the amount from Schedule I, line 22. | |
| (3) | Adjusted Alternative Minimum Taxable Income | SCHI 23 $ | MINUS (-) | Enter the amount from Schedule I, line 23. |
| (4) | Income Distribution Deduction | SCHI 24 $ | Enter the amount from Schedule I, line 24. | |
| (5) | Alternative Minimum Tax Foreign Tax Credit | SCHI 51 $ | Enter the amount from Schedule I, Part III, line 51. | |
| (6) | Form 4952, Line 4e Amount | 4952L4E $ | Enter the amount from Form 4952, line 4e. | |
| (7) | Form 4952 Line 4g Amount | 4952L4G $ | Enter the amount from Form 4952, line 4g. |
Exhibit 3.24.14-8
Section 06 Form 1041 (Schedule H) (Program 11901)
Note:
For Tax Year 2021 and 2022
| Elem. No. | Form 1041 Schedule H Section 06 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "06" . | |
| (2) | Total Cash Wages Subject to Social Security Tax | LN1A $ | Enter the amount from line 1a. | |
| (3) | Qualified Sick and Family Wages | LN1B $ | Enter the amount from line 1b. | |
| (4) | Total Medicare Wages | LN3 $ | Enter the amount from line 3. | |
| (5) | Total Cash Wages/ Additional Medicare Tax | LN5 $ | Enter the amount from line 5. | |
| (6) | Additional Medicare Tax | LN6 $ | Enter the amount from line 6. | |
| (7) | Income Tax Withheld | LN7 $ | Enter the amount from line 7. | |
| (8) | Total Social Security | LN8A $ | Enter the amount from line 8a. | |
| (9) | Nonrefundable Portion of Credit | LN8B $ | Enter the amount from line 8b. | |
| (10) | Nonrefundable Portion of Credit After March 2021 | LN8C $ | Enter the amount from line 8c. | |
| (11) | Total Social Security, Medicare and Federal Income | LN8D $ | Enter the amount from line 8d. | |
| (12) | Refundable Amount of the Credit | LN8E $ | Enter the amount from line 8e. | |
| (13) | Refundable Portion of Credit After March 2021 | LN8F $ | Enter the amount from line 8f. | |
| (12) | FUTA Indicator | PG2MAR | Enter the edited digit from below the "Yes/No" boxes. | |
| (13) | State Code - 1 | 13/17A1 | Enter the first edited or underlined State Code from the line 13 area or from line 17, Column (a). ### Note: If the State Code was entered from Section A, then the data for prompts "17RTMAR" and "14/18H $" through "16/24 $" should also be entered from Section A. ### Note: If the State Code was entered from Section B, then the data for Prompt "17A#2" through "16/24 $" should also be entered from Section B. | |
| (14) | State Code - 2 | 17A#2 | Enter the second edited or underlined State Code from line 17, Column (a). | |
| (15) | More than 5 States Indicator | 17RTMAR | Enter the edited digit from the right margin of line 17. | |
| (16) | Contributions Paid | 14$/18H$ | Enter the amount from line 14 or line 18, Column (h). | |
| (17) | FUTA Wages | 15$/20$ | Enter the amount from line 15 or line 20. | |
| (18) | FUTA Tax | 16$/24$ | Enter the amount from line 16 or line 24. | |
| (19) | Tentative Credit | L19 $ | Enter the amount from line 19. ### Note: This field should be entered whether Taxpayer used Section A or B. | |
| (20) | Multiple ID Code | BOT RT | Enter the edited digit from the space below the last entry for the section. |
Exhibit 3.24.14-9
Section 06 Form 1041 (Schedule H) (Program 11900)
Note:
For Tax Year 2020 and Prior Years
| Elem. No. | Form 1041 Schedule H Section 06 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "06" . | |
| (2) | Total Cash Wages Subject to Social Security Tax | LN1A $ | Enter the amount from line 1a. | |
| (3) | Qualified Sick and Family Wages | LN1B $ | Enter the amount from line 1b. | |
| (4) | Total Medicare Wages | LN3 $ | Enter the amount from line 3. | |
| (5) | Total Cash Wages/ Additional Medicare Tax | LN5 $ | Enter the amount from line 5. | |
| (6) | Additional Medicare Tax | LN6 $ | Enter the amount from line 6. | |
| (7) | Income Tax Withheld | LN7 $ | Enter the amount from line 7. | |
| (8) | Total Social Security | LN8A $ | Enter the amount from line 8a. | |
| (9) | Nonrefundable Portion of Credit | LN8B $ | Enter the amount from line 8b. | |
| (10) | Maximum Amount of the Employer Share | LN8D $ | Enter the amount from line 8d. | |
| (11) | Refundable Portion of Credit | LN8F $ | Enter the amount from line 8e. ### Note: Screen prompt does not match form. Enter the amount from line 8e. | |
| (12) | FUTA Indicator | PG2MAR | Enter the edited digit from below the "Yes/No" boxes. | |
| (13) | State Code - 1 | 13/17A1 | Enter the first edited or underlined State Code from the line 13 area or from line 17, Column (a). ### Note: If the State Code was entered from Section A, then the data for prompts "17RTMAR" and "14/18H $" through "16/24 $" should also be entered from Section A. ### Note: If the State Code was entered from Section B, then the data for Prompt "17A#2" through "16/24 $" should also be entered from Section B. | |
| (14) | State Code - 2 | 17A#2 | Enter the second edited or underlined State Code from line 17, Column (a). | |
| (15) | More than 5 States Indicator | 17RTMAR | Enter the edited digit from the right margin of line 17. | |
| (16) | Contributions Paid | 14$/18H$ | Enter the amount from line 14 or line 18, Column (h). | |
| (17) | FUTA Wages | 15$/20$ | Enter the amount from line 15 or line 20. | |
| (18) | FUTA Tax | 16$/24$ | Enter the amount from line 16 or line 24. | |
| (19) | Tentative Credit | L19 $ | Enter the amount from line 19. ### Note: This field should be entered whether Taxpayer used Section A or B. | |
| (20) | Multiple ID Code | BOT RT | Enter the edited digit from the space below the last entry for the section. |
Exhibit 3.24.14-10
Section 10 Form 1041 (Schedule D and Form 8949) (Program 11900, 11901 and 11902)
| Elem. No. | Form 1041 Schedule D and Form 8949 Section 10 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section No. | SECT: | Press if already present on screen; otherwise, enter "10" . | |
| (2) | Dispose of Any Investments Check Box | CKBX | ★★★★★★ | Enter the numeric digit from the Checkbox on Schedule D, as follows: 1. Enter 1 - If Yes box is checked. 2. Enter 2 - If No box is checked. 3. Enter 3 - If both boxes are checked. 4. Enter 0 - If Blank. |
| (3) | Short-Term 1A Sales Price | L1A(D) $ | Enter the amount from Part I, Line 1a, Column (d). | |
| (4) | Short-Term 1A Cost or Other Basis | L1A(E) $ | Enter the amount from Part I, Line 1a, Column (e). | |
| (5) | Short-Term 1B Sales Price | L1B(D) $ | Enter the amount from Part I, Line 1b, Column (d). | |
| (6) | Short-Term 1B Cost or Other Basis | L1B(E) $ | Enter the amount from Part I, Line 1b, Column (e). | |
| (7) | Short-Term 1B Adjustments | L1B(G) $ | MINUS (-) | Enter the amount from Part I, Line 1b, Column (g). |
| (8) | Short-Term 2 Sales Price | L2D $ | Enter the amount from Part I, Line 2, Column (d). | |
| (9) | Short-Term 2 Cost or Other Basis | L2E $ | Enter the amount from Part I, Line 2, Column (e). | |
| (10) | Short-Term 2 Adjustments | L2G $ | MINUS (-) | Enter the amount from Part I, Line 2, Column (g). |
| (11) | Short-Term 3 Sales Price | L3D $ | Enter the amount from Part I, Line 3, Column (d). | |
| (12) | Short-Term 3 Cost or Other Basis | L3E $ | Enter the amount from Part I, Line 3, Column (e). | |
| (13) | Short-Term 3 Adjustments | L3G $ | MINUS (-) | Enter the amount from Part I, Line 3, Column (g). |
| (14) | Short-Term Capital Gain/Loss | LN4 $ | MINUS (-) | Enter the amount from Line 4. |
| (15) | Net Short-Term Gain/Loss Partnership/S Corp | LN5 $ | MINUS (-) | Enter the amount from Line 5. |
| (16) | Long-Term 8A Sales Price | L8A(D) $ | Enter the amount from Part II, Line 8a, Column (d). | |
| (17) | Long-Term 8A Cost or Other Basis | L8A(E) $ | Enter the amount from Part II, Line 8a, Column (e). | |
| (18) | Long-Term 8B Sales Price | L8B(D) $ | Enter the amount from Part II, Line 8b, Column (d). | |
| (19) | Long-Term 8B Cost or Other Basis | L8B(E) $ | Enter the amount from Part II, Line 8b, Column (e). | |
| (20) | Long-Term 8B Adjustments | L8B(G) $ | MINUS (-) | Enter the amount from Part II, Line 8b, Column (g). |
| (21) | Long-Term 9 Sales Price | L9D $ | Enter the amount from Part II, Line 9, Column (d). | |
| (22) | Long-Term 9 Cost or Other Basis | L9E $ | Enter the amount from Part II, Line 9, Column (e). | |
| (23) | Long-Term 9 Adjustments | L9G $ | MINUS (-) | Enter the amount from Part II, Line 9, Column (g). |
| (24) | Long-Term 10 Sales Price | 10D $ | Enter the amount from Part II, Line 10, Column (d). | |
| (25) | Long-Term 10 Cost or Other Basis | 10E $ | Enter the amount from Part II, Line 10, Column (e). | |
| (26) | Long-Term 10 Adjustments | 10G $ | MINUS (-) | Enter the amount from Part II, Line 10, Column (g). |
| (27) | Long-Term Capital Gain/Loss | L11 $ | MINUS (-) | Enter the amount from Part II, Line 11. |
| (28) | Net Long-Term Capital Gain/Loss Partnership/S Corp | L12 $ | MINUS (-) | Enter the amount from Part II, Line 12. |
| (29) | Capital Gain Distribution | L13 $ | Enter the amount from Part II, Line 13. | |
| (30) | Net Long-Term Capital Gain/Loss | L16 $ | MINUS (-) | Enter the amount from Part II, Line 16. |
| (31) | Net Short-Term Gain/Loss | L17 $ | +/- | Enter the amount from Page 2, Part III, Column 2, Line 17. |
| (32) | Net Long-Term Gain/Loss Total for Year | L18A $ | MINUS (-) | Enter the amount from Page 2, Part III, Column 2, Line 18a. |
| (33) | Un-Recaptured Sect. 1250 Gain | L18B $ | MINUS (-) | Enter the amount from Page 2, Part III, Column 2, Line 18b. |
| (34) | 28% Rate Gain | L18C $ | Enter the amount from Page 2, Part III, Column 2, Line 18c. | |
| (35) | Total Net Gain/Loss | L19 $ | Enter the amount from Page 2, Part III, Column 2, Line 19. | |
| (36) | Add Lines 37, 41, and 42 | L43 $ | Enter the amount from Page 2, Part V, Line 43. | |
| (37) | Z Code EIN | ZPTI 1A | Enter the EIN from Form 8949, Part I, Line 1, Column (a). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f). | |
| (38) | Z Code Date Acquired | ZPTI 1B | Enter the date from Form 8949, Part I, Line 1, Column (b). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f). | |
| (39) | Z Code Amount of Adjustment | ZPTI 1G $ | Enter the amount from Form 8949, Part I, Line 1, Column (g). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f). | |
| (40) | Z Code Indicator Part I Form 8949 | ZPTI IND | ★★★★★★ | Enter "1" if additional Z value is present in Column (f) in Part I. |
| (41) | Y Code EIN | YPTI 1A | Enter the EIN from Form 8949, Part I, Line 1, Column (a). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f). | |
| (42) | Y Code Date Sold or Disposed of | YPTI 1C | Enter the date from Form 8949, Part I, Line 1, Column (c). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f). | |
| (43) | Y Code Recaptured Deferral Amount | YPTI 1G $ | Enter the amount Form 8949, Part I, Line 1, Column (g). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f). | |
| (44) | Y Code Indicator Part I Form 8949 | YPTI IND | ★★★★★★ | Enter "1" if additional Y value is present in Column (f) in Part I. |
| (45) | Z Code EIN | ZPTII 1A | Enter the EIN from Form 8949, Part II, Line 1, Column (a). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f). | |
| (46) | Z Code Date Acquired | ZPTII 1B | Enter the date from Form 8949, Part II, Line 1, Column (b). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f). | |
| (47) | Z Code Amount of Adjustment | ZPTII 1G $ | Enter the amount from Form 8949, Part II, Line 1, Column (g). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f). | |
| (48) | Z Code Indicator Part II Form 8949 | ZPTII IND | ★★★★★★ | Enter "1" if additional Z value is present in Column (f) in Part II. |
| (49) | Y Code EIN | YPTII 1A | Enter the EIN from Form 8949, Part II, Line 1, Column (a). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f). | |
| (50) | Y Code Date Sold or Disposed of | YPTII 1C | Enter the date from Form 8949, Part II, Line 1, Column (c). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f). | |
| (51) | Y Code Recaptured Deferral Amount | YPTII 1G $ | Enter the amount Form 8949, Part II, line 1, Column (g). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f). | |
| (52) | Y Code Indicator Part II 8949 | YPTII IND | ★★★★★★ | Enter "1" if additional Y value is present in Column (f) in Part II. |
Exhibit 3.24.14-11
Section 12 Form 1041 (Form 4727) (Program 11900, 11901 and 11902)
| Elem. No. | Form 4727 Section 12 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter 12. | |
| (2) | Gross Proceeds | L1A $ | Enter the amount from line 1a. | |
| (3) | Total Gain Dispositions | L1B $ | Enter the amount from line 1b. | |
| (4) | Total Loss Dispositions | L1C $ | Enter the amount from line 1c. | |
| (5) | Total Gain or Loss | L7 $ | MINUS (-) | Enter the amount from line 7. |
| (6) | Nonrecapture Sec. 1231 Losses | L8 $ | Enter the amount from line 8. | |
| (7) | Total Gain Less Nonrecapture | L9 $ | Enter the amount from line 9. | |
| (8) | Total Ordinary Gain or Loss | 17 $ | MINUS (-) | Enter the amount from line 17. |
| (9) | Form 4684 Part 3 Total Loss | 18A $ | Enter the amount from line 18a. | |
| (10) | Gain or Loss Minus Form 4684 | 18B $ | MINUS (-) | Enter the amount from line 18b. |
Exhibit 3.24.14-12
Section 13 Form 1041 (Form 8995 and Form 8995-A) (Program 11900, 11901 and 11902)
| Elem. No. | Form 8995 and Form 8995-A Section 13 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "13" . | |
| (2) | Qualified business net (loss) carryforward from the prior years | L3/CL2 | Enter the amount from line 3 or line 2 as follows: 1. Enter the amount from Form 8995 Line 3, if present, and press Enter. 2. Enter the amount from Form 8995-A, Sch. C, Line 2, if present, and press Enter. | |
| (3) | Part IV Qualified Business Income | L5/L27 | Enter the amount from line 5 or line 27 as follows: 1. Enter the amount from Form 8995, Line 5, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV line 27, if present, and press Enter | |
| (4) | Qualified REIT dividends and qualified PTP (loss) carryforward from the prior years | L7/L29 | Enter the amount from line 7 or line 29 as follows: 1. Enter the amount from Form 8995 line 7, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 29, if present, and press Enter. | |
| (5) | Part IV REIT/PTP Component | L9/L31 | Enter the amount from line 9 or line 31 as follows: 1. Enter the amount from Form 8995 line 9, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 31, if present, and press Enter | |
| (6) | Part IV Net Capital Gains | L12/L34 | Enter the amount from line 12 or line 34 as follows: 1. Enter the amount from Form 8995 line 12, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 34, if present, and press Enter | |
| (7) | Total Qualified Business (Loss) Carryforward | L16/CL6 | Enter the amount from line 16 or line 6 as follows: 1. Enter the amount from Form 8995 line 16, if present, and press Enter. 2. Enter the amount from Form 8995-A, Sch. C, Line 6, if present, and press Enter. | |
| (8) | Part IV Domestic Production Activities Section 199A(g) | L38 | Enter the amount from Form 8995-A, Part IV, Line 38. | |
| (9) | Total Qualified REIT Dividends and PTP (Loss) Carryforward | L17/L40 | Enter the amount from line 17 or line 40 as follows: 1. Enter the amount from Form 8995 Line 17, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 40, if present, and press Enter. |
Exhibit 3.24.14-13
Section 14 Form 1041 (Schedule C, Schedule E and Schedule F) (Program 11900, 11901 and 11902)
| Elem. No. | Sch. C, Sch. E and Sch. F Section 14 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter 14. | |
| (2) | Sch C NAICS Code | SCHC B | ||
| (3) | Sch C Gross Receipts or Sales | SCHC 1 $ | Enter the amount from Sch. C line 1. | |
| (4) | Sch C Returns and Allowances | SCHC 2$ | Enter the amount from Sch. C line 2. | |
| (5) | Sch C Gross Less Allowances | SCHC 3$ | Enter the amount from Sch. C line 3. | |
| (6) | Sch C Cost of Goods Sold | SCHC 4 $ | Enter the amount from Sch. C line 4. | |
| (7) | Sch C Other income | SCHC 6 $ | Enter the amount from Sch. C line 6. | |
| (8) | Sch C Total Expenses | SCHE 28 $ | Enter the amount from Sch. E line 28. | |
| (9) | Sch E Total Rental Properties | SCHE 23A $ | Enter the amount from Sch. E line 23a. | |
| (10) | Sch E Total Royalty Properties | SCHE 23B $ | Enter the amount from Sch. E line 23b. | |
| (11) | Sch E Total Expenses all Properties | SCHE 23E $ | Enter the amount from Sch. E line 23e. | |
| (12) | Sch E Income | SCHE 24 $ | Enter the amount from Sch. E line 24. | |
| (13) | Sch E Losses | SCHE 25 $ | MINUS (-) | Enter the amount from Sch. E line 25. ### Note: The amount on this line appears as a negative always. |
| (14) | Sch E Loss Not Allowed In A Prior Year Checkbox | SCHE 27CKBX | Enter the numeric digit from Sch. E, Line 27 as follows: 1. Enter "1" - If Yes box is checked. 2. Enter "2" - If No box is checked. 3. Enter "3" - If both boxes are checked. 4. If Blank, press . | |
| (15) | Sch E Total Passive and Nonpassive Income | SCHE 30 $ | Enter the amount from Sch. E line 30. | |
| (16) | Sch E Total Passive Loss, Nonpassive Loss and Expenses | SCHE 31 $ | MINUS (-) | Enter the amount from Sch. E line 31. ### Note: The amount on this line appears as a negative always. |
| (17) | Sch E Net Farm Rental Income Loss | SCHE 40 $ | MINUS (-) | Enter the amount from Sch. E line 40. |
| (18) | Sch E Reconciliation of Farming and Fishing Income | SCHE 42 $ | MINUS (-) | Enter the amount from Sch. E line 42. |
| (19) | Sch E Reconciliation of Real Estate Professionals | SCHE 43 $ | MINUS (-) | Enter the amount from Sch. E line 43. |
| (20) | Sch F NAICS Code | SCHF B | Enter the number from Sch. F, line b. | |
| (21) | Sch F Cost of Livestock | SCHF 1B $ | Enter the amount from Sch. F line 1b. | |
| (22) | Sch F Livestock Sales | SCHF 1C $ | Enter the amount from Sch. F line 1c. | |
| (23) | Sch F Sale of Livestock and Other Products | SCHF 2 $ | Enter the amount from Sch. F line 2. | |
| (24) | Sch F Cooperative Distributions | SCHF 3A $ | Enter the amount from Sch. F line 3a. | |
| (25) | Sch F Cooperative Distributions Taxable | SCHF 3B $ | Enter the amount from Sch. F line 3b. | |
| (26) | Sch F Agricultural Program Payments | SCHF 4A $ | Enter the amount from Sch. F line 4a. | |
| (27) | Sch F Agricultural Program Payments Taxable | SCHF 4B $ | Enter the amount from Sch. F line 4b. | |
| (28) | Sch F CCC Loans Forfeited Tax | SCH 5B $ | Enter the amount from Sch. F line 5b. | |
| (29) | Sch F Crop Insurance Proceeds | SCH 6A $ | Enter the amount from Sch. F line 6a. | |
| (30) | Sch F Crop Insurance Proceeds and Federal Disaster Payments | SCH 6B $ | Enter the amount from Sch. F line 6b. | |
| (31) | Sch F Custom Hire Income | SCHF 7 $ | Enter the amount from Sch. F line 7. | |
| (32) | Sch F Other Income Including Federal and State Gasoline or Fuel Tax Credit or Refund | SCHF 8 $ | Enter the amount from Sch. F line 8. | |
| (33) | Sch F Gross Income | SCHF 9 $ | Enter the amount from Sch. F line 9. | |
| (34) | Sch F Total Expenses | SCHF 33 $ | Enter the amount from Sch. F line 33. | |
| (35) | Sch F Cooperative Distributions | SCHF 38A $ | Enter the amount from Sch. F line 38a. | |
| (36) | Sch F Accrual Cooperative Distributions Taxable | SCHF 38B $ | Enter the amount from Sch. F line 38b. | |
| (37) | Sch F Accrual Agricultural Program Payments | SCHF 39A $ | Enter the amount from Sch. F line 39a. | |
| (38) | Sch F Accrual CCC Loans Forfeited | SCHF 40B $ | Enter the amount from Sch. F line 40b. | |
| (39) | Sch F Accrual Other Income | SCHF 43 $ | Enter the amount from Sch. F line 43. | |
| (40) | Sch F Accrual Total Income Before Adjustments | SCHF 44 $ | Enter the amount from Sch. F line 44. | |
| (41) | Sch F Accrual Gross Income | SCHF 50 $ | Enter the amount from Sch. F line 50. |
Exhibit 3.24.14-14
Section 15 Form 4136 (Program 11900, 11901 and 11902)
Note:
Never enter an amount without a corresponding Credit Reference Number (CRN), nor a CRN without a corresponding money amount.
| Elem. No. | Form 4136 Section 15 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "15" . | |
| (2) | Amount of Claim 1 | AMT1(D) $ | Enter the first amount from Column (d). | |
| (3) | Credit Reference Number 1 | CRN1(E) | Enter the CRN from Column (e) following the first amount. | |
| (4) | Amount of Claim 2 | AMT2(D) $ | Enter the second amount from Column (d). | |
| (5) | Credit Reference Number 2 | CRN2(E) | Enter the CRN from Column (e) following the second amount. | |
| (6) | Amount of Claim 3 | AMT3(D) $ | Enter the third amount from Column (d). | |
| (7) | Credit Reference Number 3 | CRN3(E) | Enter the CRN from column (e) following the third amount. | |
| (8) | Amount of Claim 4 | AMT4(D) $ | Enter the fourth amount from Column (d). | |
| (9) | Credit Reference Number 4 | CRN4(E) | Enter the CRN from Column (e) following the fourth amount. | |
| (10) | Amount of Claim 5 | AMT5(D) $ | Enter the fifth amount from Column (d). | |
| (11) | Credit Reference Number 5 | CRN5(E) | Enter the CRN from Column (e) following the fifth amount. | |
| (12) | Amount of Claim 6 | AMT6(D) $ | Enter the sixth amount from Column (d). | |
| (13) | Credit Reference Number 6 | CRN6(E) | Enter the CRN from column (e) following the sixth amount. | |
| (14) | Amount of Claim 7 | AMT7(D) $ | Enter the seventh amount from Column (d). | |
| (15) | Credit Reference Number 7 | CRN7(E) | Enter the CRN from Column (e) following the seventh amount. | |
| (16) | Amount of Claim 8 | AMT8(D) $ | Enter the eighth amount from Column (d). | |
| (17) | Credit Reference Number 8 | CRN8(E) | Enter the CRN from Column (e) following the eighth amount. | |
| (18) | Amount of Claim 9 | AMT9(D) $ | Enter the ninth amount from Column (d). | |
| (19) | Credit Reference Number 9 | CRN9(E) | Enter the CRN from Column (e) following the ninth amount. | |
| (20) | Amount of Claim 10 | AMT10(D) $ | Enter the tenth amount from Column (d). | |
| (21) | Credit Reference Number 10 | CRN10(E) | Enter the CRN from Column (e) following the tenth amount. | |
| (22) | Amount of Claim 11 | AMT11(D) $ | Enter the eleventh amount from Column (d). | |
| (23) | Credit Reference Number 11 | CRN11(E) | Enter the CRN from Column (e) following the eleventh amount. | |
| (24) | Amount of Claim 12 | AMT12(D) $ | Enter the twelfth amount from Column (d). | |
| (25) | Credit Reference Number 12 | CRN12(E) | Enter the CRN from Column (e) following the twelfth amount. | |
| (26) | Amount of Claim 13 | AMT13(D) $ | Enter the thirteenth amount from Column (d). | |
| (27) | Credit Reference Number 13 | CRN13(E) | Enter the CRN from Column (e) following the thirteenth amount. | |
| (28) | Amount of Claim 14 | AMT14(D) $ | Enter the fourteenth amount from Column (d). | |
| (29) | Credit Reference Number 14 | CRN14(E) | Enter the CRN from Column (e) following the fourteenth amount. | |
| (30) | Amount of Claim 15 | AMT15(D) $ | Enter the fifteenth amount from Column (d). | |
| (31) | Credit Reference Number 15 | CRN15(E) | Enter the CRN from Column (e) following the fifteenth amount. | |
| (32) | Amount of Claim 16 | AMT16(D) $ | Enter the sixteenth amount from Column (d). | |
| (33) | Credit Reference Number 16 | CRN16(E) | Enter the CRN from Column (e) following the sixteenth amount. | |
| (34) | Amount of Claim 17 | AMT17(D) $ | Enter the seventeenth amount from Column (d). | |
| (35) | Credit Reference Number 17 | CRN17(E) | Enter the CRN from Column (e) following the seventeenth amount. | |
| (36) | Amount of Claim 18 | AMT18(D) $ | Enter the eighteenth amount from Column (d). | |
| (37) | Credit Reference Number 18 | CRN18(E) | Enter the CRN from Column (e) following the eighteenth amount. | |
| (38) | Amount of Claim 19 | AMT19(D) $ | Enter the nineteenth amount from Column (d). | |
| (39) | Credit Reference Number 19 | CRN19(E) | Enter the CRN from Column (e) following the nineteenth amount. | |
| (40) | Amount of Claim 20 | AMT20(D) $ | Enter the twentieth amount from Column (d). | |
| (41) | Credit Reference Number 20 | CRN20(E) | Enter the CRN from Column (e) following the twentieth amount. |
Exhibit 3.24.14-15
Section 19 Form 8978 (Program 11900, 11901 and 11902)
| Elem. No. | Form 8978 Section 19 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "19" . | |
| (2) | Source of Review Year Adjustments | CKBX | Enter the numeric digit from Source of Review Check box, as follows: 1. Enter "0" - If No boxes are checked. 2. Enter "1" - If BBA Audit is box is checked. 3. Enter "2" - If AAR Filing box is checked. 4. Enter "3" - If both boxes are checked. ### Note: Enter the Check box digit from Form 8978 first. If Form 8978 is not present, enter from Form 8978 Sch. A, if attached. | |
| (3) | Total Additional Reporting Year Tax | L14 | MINUS (-) ★★★★★★ | Enter the amount from Part I, line 14. |
| (4) | Total Penalties | L16 | Enter the amount from Part II, line 16. | |
| (5) | Total Interest | L18 | Enter the amount from Part III, line 18. |
Exhibit 3.24.14-16
Section 20 Form 965-A (Programs 11900, 11901, 11902 and 11910)
| Elem. No. | Form 965-A Section 20 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "20" . | |
| (2) | Election or Transfer Year 1 | A1 Year | Enter the last two positions of the tax year Part I, Column (a). | |
| (3) | Part I Form 965-A Indicator | PTI IND | ★★★★★★ | Enter “1” if additional information is present on line 6 Part I. ### Note: If blank, Enter "0" . |
| (4) | Net 965 Tax Liability Transferred 1 | J1 TAX $ | MINUS (-) | Enter the amount from Part I, Column (j). |
| (5) | Tax Identification Number 1 | K1 TIN | Enter the TIN from Part I, Column (k) line 1. | |
| (6) | Part IV Indicator | PTIV IND | Enter the edited digit to the right of Part IV Form 965-A | |
| (7) | Election or Transfer Year 2 | A2 Year | Enter the last two positions of the tax year Part I, Column (a) line 2. | |
| (8) | Net 965 Tax Liability Transferred 2 | J2 TAX $ | MINUS (-) | Enter the amount from Part I, Column (j) line 2. |
| (9) | Tax Identification Number 2 | K2 TIN | Enter the TIN from Part I, Column (k) line 2. | |
| (10) | Election or Transfer Year 3 | A3 Year | Enter the last two positions of the tax year Part I, Column (a) line 3. | |
| (11) | Net 965 Tax Liability Transferred 3 | J3 TAX $ | MINUS (-) | Enter the amount from Part I, Column (j) line 3. |
| (12) | Tax Identification Number 3 | K3 TIN | Enter the TIN from Part I, Column (k) line 3. | |
| (13) | Election or Transfer Year 4 | A4 Year | Enter the last two positions of the tax year Part I, Column (a) line 4. | |
| (14) | Net 965 Tax Liability Transferred 4 | J4 TAX $ | MINUS (-) | Enter the amount from Part I, Column (j) line 4. |
| (15) | Tax Identification Number 4 | K4 TIN | Enter the TIN from Part I, Column (k) line 4. | |
| (16) | Election or Transfer Year 5 | A5 Year | Enter the last two positions of the tax year Part I, Column (a) line 5. | |
| (17) | Net 965 Tax Liability Transferred 5 | J5 TAX $ | MINUS (-) | Enter the amount from Part I, Column (j) line 5. |
| (18) | Tax Identification Number 5 | K5 TIN | Enter the TIN from Part I, Column (k) line 5. | |
| (19) | Net 965 Tax Liability Triggered 1 | F1 TAX $ | MINUS (-) | Enter the amount from Part IV, Column (f) line 1. |
| (20) | Net 965 Tax Liability Triggered 2 | F2 TAX $ | MINUS (-) | Enter the amount from Part IV, Column (f) line 2. |
| (21) | Net 965 Tax Liability Triggered 3 | F3 TAX $ | MINUS (-) | Enter the amount from Part IV, Column (f) line 3. |
| (22) | Net 965 Tax Liability Triggered 4 | F4 TAX $ | MINUS (-) | Enter the amount from Part IV, Column (f) line 4. |
| (23) | Net 965 Tax Liability Triggered 5 | F5 TAX $ | MINUS (-) | Enter the amount from Part IV, Column (f) line 5. |
| (24) | Total | IV TOTAL $ | ★★★★★★ | Enter the amount from Part IV, Column (i) total line. |
Exhibit 3.24.14-17
Section 21 Form 8941 (Program 11900, 11901 and 11902)
| Elem. No. | Form 8941 Section 21 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen: otherwise, enter "21" . | |
| (2) | Health Care Responsibility Checkbox | CKBX | Enter the numeric digit from line A, Small Business Health Options Program (SHOP) Checkbox | |
| (3) | EIN | LNB | Enter the EIN from line B. | |
| (4) | Previous Form 8941 Filed | LNC | Enter the numeric digit from Previous Filed Form 8941 Checkbox, as follows: 1. Enter "1" - If Yes box is checked. 2. Enter "2" - If No box is checked. 3. Enter "3" - If both boxes are checked. 4. If Blank, press . | |
| (5) | Number of Individuals Employed | LN1 | Enter the number from Form 8941, Line 1. ### Note: If greater than 9999, enter 9999. | |
| (6) | Number of Full Time Employees | LN2 | Enter the number from Form 8941, Line 2. ### Note: Round to the next lowest whole number if not otherwise a whole number. | |
| (7) | Average Annual Wages | LN3 $ | Enter the amount from Line 3. | |
| (8) | Health Insurance Premium Paid | LN4 $ | Enter the amount from Line 4. | |
| (9) | Premium You Would Have Paid | LN5 $ | Enter the amount from Line 5. | |
| (10) | Premium Subsidies Paid | L10 $ | Enter the amount from Line 10. | |
| (11) | Number of Employees with Premiums | L13 | Enter the number from 8941, Line 13. ### Note: If greater than 9999, enter 9999. | |
| (12) | Number of Full Time Employees with Premiums Paid Under Qualified Arrangement | L14 | Enter number from Line 14. | |
| (13) | Credit for Small Employer | L15 $ | Enter the amount from Line 15. | |
| (14) | Sum of 12 and 15 | L16 $ | Enter the amount from Line 16. | |
| (15) | Amount Allocated to Patrons | L17 $ | Enter the amount from Line 17. | |
| (16) | Cooperatives, Estates, Trusts Credit | L18 $ | Enter the amount from Line 18. |
Exhibit 3.24.14-18
Section 23 Form 3800 (Program 11900, 11901 and 11902)
| Elem. No. | Form 3800 Section 23 Data Element Name | Prompt | Fld. Term | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen: otherwise, enter "23" . | |
| (2) | General Business Credits Line 1 | LN1 $ | Enter the amount from Line 1. | |
| (3) | Passive Activity Credits | LN2 $ | Enter the amount from Line 2. | |
| (3) | Passive Activity Credits Allowed | LN3 $ | Enter the amount from Line 3. | |
| (4) | Carryforward of General Business Credits | LN4 $ | Enter the amount from Line 4. | |
| (5) | Carryback of General Credits | LN5 $ | Enter the amount from Line 5. | |
| (6) | Certain Allowable Credits | 10B $ | Enter the amount from Line 10b. | |
| (7) | Line 3 of All Parts III | L22 $ | Enter the amount from Line 22. | |
| (8) | Passive Activity Credit Allowed | L24 $ | Enter the amount from Line 24. | |
| (9) | Add lines 17b and 26 | L28 $ | Enter the amount from Line 28. | |
| 10) | General Business Credits Line 30 | L30 $ | Enter the amount from Line 30. | |
| (11) | Passive Activity Credit Line 32 | L32 $ | Enter the amount from Line 32. | |
| (12) | Passive Activity Credits Allowed | L33 $ | Enter the amount from Line 33. | |
| (13) | Carryforward of Business Credits Line 34 | L34 $ | Enter the amount from Line 34. | |
| (14) | Carryback of Business Credits Line 35 | L35 $ | Enter the amount from Line 35. | |
| (15) | Form 3468 Investment Credit | 1A(G) $ | Enter the amount from Line 1a, Column (g). | |
| (16) | Form 7207 Registration Number | 1B(B) | Enter the Registration number from Line 1b, Column (b). | |
| (17) | Form 7207 Credit Transfer Election | 1B(F) $ | MINUS (-) | Enter the amount from Line 1b, Column (f). |
| (18) | Form 7207 Gross Elective Payment | 1B(H) $ | Enter the amount from Line 1b, Column (h). | |
| (19) | Form 7207 Net Elective Payment | 1B(J)$ | Enter the amount from Line 1b, Column (j). | |
| (20) | Form 6765 Credit for Increasing Research Activities | 1C(G) $ | Enter the amount from Line 1c, Column (g). | |
| (21) | Form 3468 Registration Number | 1D(B) | Enter the Registration number from Line 1d, Column (b). | |
| (22) | Form 3468 Credit Transfer Election | 1D(F)$ | MINUS (-) | Enter the amount from Line 1d, Column (f). |
| (23) | Form 3468 Gross Elective Payment | 1D(H)$ | Enter the amount from Line 1d, Column (h). | |
| (24) | Form 3468 Net Elective Payment | 1D(J)$ | Enter the amount from Line 1d, Column (j). | |
| (25) | Form 8826 Disabled Access Credit | 1E(G) $ | Enter the amount from Line 1e, column (g). | |
| (26) | F8835 Registration Number | 1F(B) | Enter the Registration number from Line 1f, Column (b). | |
| (27) | Form 8835 Credit Transfer Election | 1F(F) $ | MINUS (-) | Enter the amount from Line 1f, Column (f). |
| (28) | Form 8835 Net GBC | 1F(G)$ | Enter the amount from Line 1f, Column (g). | |
| (29) | F7210 Registration Number | 1G(B) | Enter the Registration number from Line 1g, Column (b). | |
| (30) | Form 7210 Credit Transfer Election | 1G(F) $ | MINUS (-) | Enter the amount from Line 1g, Column (f). |
| (31) | Form 7210 Credit Amount | 1G(G)$ | Enter the amount from Line 1f, Column (g). | |
| (32) | Form 7210 Gross Elective Payment | 1G(H)$ | Enter the amount from Line 1g, Column (h). | |
| (33) | Form 7210 Net Elective Payment | 1G(J) $ | Enter the amount from Line 1g, Column (j). | |
| (35) | Form 8820 Orphan Drug Credit | 1H(G) $ | Enter the amount from Line 1h, Column (g). | |
| (36) | Form 8874 New Markets Credit | 1I(G) $ | Enter the amount from Line 1i, Column (g). | |
| (37) | Form 8881 Small Employer Pension Plan | 1J(G) $ | Enter the amount from Line 1j, Column (g). | |
| (38) | Form 8882 Employers Provided Child Care | 1K(G) $ | Enter the amount from Line 1k, Column (g). | |
| (39) | Form 8864 Biodiesel & Renewable Diesel Fuels | 1L(G) $ | Enter the amount from Line 1l, Column (g). | |
| (40) | Form 8896 Low Sulfur Diesel Fuels | 1M(G) $ | Enter the amount from Line 1m, Column (g). | |
| (41) | Form 8906 Distilled Spirits Credit | 1N(G) $ | Enter the amount from Line 1n, Column (g). |
Exhibit 3.24.14-19
Section 24 Form 3800 (Program 11900, 11901 and 11902)
| Elem. No. | Form 3800 Section 24 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen: otherwise, enter "24" . | |
| (2) | Form 3468 Registration Number | 1O(B) | Enter the Registration number from Line 1o, Column (b). | |
| (3) | Form 3468 Net Credit Amount | 1O(G)$ | Enter the amount from Line 1o, Column (g). | |
| (4) | Form 3468 Credit Gross Elective Payment | 1O(H) $ | Enter the amount from Line 1o, Column (h). | |
| (5) | Form 3468 Net Elective Payment | 1O(J) $ | Enter the amount from Line 1o, Column (i). | |
| (6) | Form 8908 | 1P(G) $ | Enter the amount from Line 1p, Column (g). | |
| (7) | Form 7218 Registration Number | 1Q(B) | Enter the Registration number from Line 1q, Column (b). | |
| (8) | Form 7218 Credit Transfer Election | 1Q(F)$ | MINUS (-) | Enter the amount from Line 1q, Column (f). |
| (9) | Form 7218 Credit Amount | 1Q(G)$ | Enter the amount from Line 1q, Column (g). | |
| (10) | Form 7218 Gross EPE Payment Amount | 1Q(H)$ | Enter the amount from Line 1q, Column (h). | |
| (11) | Form 8910 | 1R(G) $ | Enter the amount from Line 1r, column (g). | |
| (12) | Form 8911 Registration Number | 1S(B) | Enter the Registration number from Line 1s, Column (b). | |
| (13) | Form 8911 Credit Transfer Election | 1S(F) $ | MINUS (-) | Enter the amount from Line 1s, Column (g). |
| (14) | Form 8911 Credit Amount | 1S(G)$ | Enter the amount from Line 1s, Column (g). | |
| (15) | Form 8911 Reserved Credit Gross Elective Payment | 1S(H) $ | Enter the amount from Line 1s, Column (h). | |
| (16) | Form 8911 Net Elective Payment | 1S(J) $ | Enter the amount from Line 1s, Column (j). | |
| (17) | Form 8830 Enhanced Oil Recovery Credit | 1T(G)$ | Enter the amount from Line 1t, Column (g). | |
| (18) | Form 7213 Registration Number | 1U(B) | Enter the Registration number from Line 1u, Column (b). | |
| (19) | Form 7213 Credit Transfer Election | 1U(F)$ | MINUS (-) | Enter the amount from Line 1u, Column (g). |
| (20)\_ | Form 7213 Credit Amount | 1U(G) $ | Enter the amount from Line 1u, Column (g). | |
| (21) | Form 7213 Reserved Credit Gross Elective Payment | 1U(H) $ | Enter the amount from Line 1u, Column (h). | |
| (22) | Form 7213 Net Elective Payment | 1U(J) $ | Enter the amount from Line 1u, Column (j). | |
| (23) | Form 3468 Registration Number | 1V(B) | Enter the Registration number from Line 1v, Column (b). | |
| (24) | Form 3468 Credit Transfer Election | 1V(F) $ | Enter the amount from Line 1v, Column (f). | |
| (25) | Form 3468 Credit Amount | 1V(G) $ | Enter the amount from Line 1v, Column (g). | |
| (26) | Form 3468 Gross Elective Payment | 1V(H) $ | Enter the amount from Line 1v, Column (h). | |
| (27) | Form 3468 Net Elective Payment Amount | 1V(J) $ | Enter the amount from Line 1v, Column (j). | |
| (28) | Form 8932 Credit for Employer Differential Wage Payments | 1W(G) $ | Enter the amount from Line 1w, Column (g). | |
| (29) | Form 8933 Registration Number | 1X(B) | Enter the Registration number from Line 1x, Column b. | |
| (30) | Form 8933 Credit Transfer Election | 1X(F) $ | MINUS (-) | Enter the amount from Line 1x, Column (f). |
| (31) | Form 8933 Credit Amount | 1X(G) $ | Enter the amount from Line 1x, Column (g). | |
| (32) | Form 8933 Credit Gross Elective Payment | 1X(H) $ | Enter the amount from Line 1x, Column (h). | |
| (33) | Form 8933 Net Elective Payment | 1X(J) $ | Enter the amount from Line 1x, Column (j). | |
| (34) | Form 8936 Qualified Plug-in Electric Drive Motor Vehicle | 1Y(G) $ | Enter the amount from Line 1y, Column (g). |
Exhibit 3.24.14-20
Section 25 Form 3800 (Program 11900, 11901 and 11902)
| Elem. No. | Form 3800 Section 25 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen: otherwise, enter "25" . | |
| (2) | Form 8936 Registration Number | 1AA(B) | Enter the Registration number from Line 1aa, Column (b). | |
| (3) | Form 8936 Credit Amount | 1AA(G) $ | Enter the amount from Line 1aa, Column (g). | |
| (4) | Form 8936 Credit Gross Elective Payment | 1AA(H)$ | Enter the amount from Line 1aa, Column (h). | |
| (5) | Form 8936 Net Elective Payment | 1AA(J) $ | Enter the amount from Line 1aa, Column (j). | |
| (6) | Form 8904 Credit Amount | 1BB(G) $ | Enter the amount from Line 1bb, Column (g). | |
| (7) | Form 7213 Credit Amount | 1CC(G) $ | Enter the amount from Line 1cc, Column (g). | |
| (8) | Form 8881 Part II Credit Amount | 1DD(G) $ | Enter the amount from Line 1dd, Column (g). | |
| (9) | Form 8881 Part III Credit Amount | 1EE(G) $ | Enter the amount from Line 1ee, Column (g). | |
| (10) | Form 8864 Credit Amount | 1FF(G) $ | Enter the amount from Line 1ff, Column (g). | |
| (11) | Form 7211 Registration Number | 1GG(B) | Enter the Registration number from Line 1aa, Column (b). | |
| (12) | Form 7211 Credit Transfer | 1GG(F) $ | Enter the amount from Line 1gg, Column (f). | |
| (13) | Form 7211 Credit Amount | 1GG(G) $ | Enter the amount from Line 1gg, Column (g). | |
| (14) | Form 7211 Net Elective Payment | 1GG(H) $ | Enter the amount from Line 1gg, Column (h). | |
| (15) | Form 7211 Net Elective Payment | 1GG(J) $ | Enter the amount from Line 1gg, Column (j). | |
| (16) | Other | 1ZZ(G) $ | Enter the amount from Line 1zz, Column (g). | |
| (17) | Form 3468 Registration Number | 4A(B) | Enter the Registration number from Line 4a, Column (b). | |
| (18) | Form 3468 Credit Transfer Election | 4A(F) $ | Enter the amount from Line 4a, Column (f). | |
| (19) | Form 3468 Credit Amount | 4A(G)$ | Enter the amount from Line 4a, Column (g). | |
| (20) | Form 3468 Gross Elective Payment | 4A(H) $ | Enter the amount from Line 4a, Column (h). | |
| (21) | Form 3468 Net Elective Payment | 4A(J) $ | Enter the amount from Line 4a, Column (j). | |
| (22) | Form 5884 Work Opportunity Credit | 4B(G) $ | Enter the amount from Line 4b, Column (g). | |
| (23) | Form 6478 Alcohol & Cellulosic Bio-fuel Fuels Credit | 4C(G) $ | Enter the amount from Line 4c, Column (g). | |
| (24) | Form 8586 Low Income Housing Credit | 4D(G) $ | Enter the amount from Line 4d, Column (g). | |
| (25) | Form 8835 Part II | 4E(B) | Enter the Registration number from Line 4e, column (b). | |
| (26) | Form 8835 Part II Credit Transfer Election | 4E(F)$ | Enter the amount from Line 4e, Column (g). | |
| (27) | Form 8835 Part II Gross Elective Payment | 4E(H)$ | Enter the amount from Line 4e, Column (h). | |
| (28) | Form 8835 Part II Net Elective Payment | 4E(J) $ | Enter the amount from Line 4e, Column (i). | |
| (29) | Form 8846 | 4F(G) $ | Enter the amount from Line 4f, column (g). | |
| (30) | Form 8900 | 4G(G) $ | Enter the amount from Line 4g, column (g). | |
| (31) | Form 8941 | 4H(G) $ | Enter the amount from Line 4h, column (g). | |
| (32) | Form 6765 Increasing Research Activities | 4I(G) $ | Enter the amount from Line 4i, column (g). | |
| (33) | Form 8994 Employer Credit | 4J(G) $ | Enter the amount from Line 4j, column (g). | |
| (34) | Form 3468 Part VII Rehab. Credit | 4K(G) $ | Enter the amount from Line 4k, column (g). | |
| (35) | Other | 4Z(G) $ | Enter the amount from Line 4z, column (g). | |
| (36) | Form 3800 Part V Indicator | IND | Enter the edited digit to right margin of Page 4, Part III, Line 6. |
Exhibit 3.24.14-21
Section 26 Form 8997 (Program 11900, 11901 and 11902)
| Elem. No. | Form 8997 Section 26 Data Element Name | Prompt | Fld. Term | Instructions |
|---|---|---|---|---|
| (1) | Section Number | Sect: | Press Enter if already on the screen; otherwise, enter "26" . | |
| (2) | QOF EIN 1 | PTI 1(A) | Enter the EIN from Form 8897, Part I, Row 1, Column (a). | |
| (3) | Date QOF Investment Acquired 1 | PTI 1(B) | Enter the Date from Form 8897, Part I, Row 1, Column (b). | |
| (4) | Special Gain Code 1 | PTI 1(D) | Enter the Alpha Code from Form 8897, Part I, Row 1, Column (d). | |
| (5) | Short Term Deferred Gain QOF 1 | PTI 1(E) | Enter the amount from Form 8897, Part I, Row 1, Column (e). | |
| (6) | Long Term Deferred Gain QOF 1 | PTI 1(F) | Enter the amount from Form 8897, Part I, Row 1, Column (f). | |
| (7) | Part I Indicator | IND | Enter "1" if additional information is present in Part I. | |
| (8) | Enter the Total from Column (e) | PTI L2(E) | Enter the amount from Form 8997, Part I, Line 2, Column (e) Short Term Deferred Gain QOF. | |
| (9) | Enter the Total from Column (f) | PTI L2(F) | Enter the amount from Form 8997, Part I, Line 2, Column (f) Long Term Deferred Gain QOF. | |
| (10) | QOF EIN 1 | PTII 1(A) | Enter the EIN from Form 8897, Part II Row 1, Column (a). | |
| (11) | Date QOF Investment Acquired 1 | PTII 1(B) | Enter the Date from Form 8897, Part II, Row 1, Column (b). | |
| (12) | Special Gain Code | PTII 1(D) | Enter the Alpha Code from Form 8897, Part II, Row 1, Column (d). | |
| (13) | Short Term Deferred Gain QOF 1 | PTII 1(E) | Enter the amount from Form 8897, Part II, Row 1, Column (e). | |
| (14) | Long Term Deferred Gain QOF 1 | PTII 1(F) | Enter the amount from Form 8897, Part II, Row 1, Column (f). | |
| (15) | Part II Indicator | IND | Enter "1" if additional information is present in Part II. | |
| (16) | Enter the Total from Column (e) | PTII L2(E) | Enter the amount from Form 8997, Part II, Line 2, Column (e) Short Term Deferred Gain Remaining QOF. | |
| (17) | Enter the Total from Column (f) | PTII L2(F) | Enter the amount from Form 8997, Part II, Line 2, Column (f) Long Term Deferred Gain Remaining QOF. | |
| (18) | QOF EIN 1 | PTIII 1(A) | Enter the EIN from Form 8897, Part III, Row 1, Column (a). | |
| (19) | Date QOF Investment Acquired 1 | PTIII 1(B) | Enter the Date from Form 8897, Part III, Row 1, Column (b). | |
| (20) | Special Gain Code 1 | PTIII 1(D) | Enter the Alpha Code from Form 8897, Part III, Row 1, Column (d). | |
| (21) | Previously Deferred Short-Term Gain 1 | PTIII 1(E) | Enter the amount from Form 8997, Part III, Row 1, Column (e). | |
| (22) | Previously Deferred Long-Term Gain 1 | PTII 1(F) | Enter the amount from Form 8997, Part III, Row 1, Column (f). | |
| (23) | Part III Indicator | IND | Enter "1" if additional information is present in Part III. | |
| (24) | Enter the Total from Column (e) | PTIII L2(E) | Enter the amount from Form 8997, Part III, Line 2, Column (e) Short Term included in Taxable Income | |
| (25) | Enter the Total from Column (f) | PTIII L2(F) | Enter the amount from Form 8997, Part III, Line 2, Column (f) Deferred Long Term included in Taxable Income | |
| (26) | QOF EIN 1 | PTIV 1(A) | Enter the EIN from Form 8897, Part IV, Row 1, Column (a). | |
| (27) | Date QOF Investment Acquired 1 | PTIV 1(B) | Enter the Date from Form 8897, Part IV, Row 1, Column (b). | |
| (28) | Special Gain Code 1 | PTIV 1(D) | Enter the Alpha Code from Form 8897, Part IV, Row 1, Column (d). | |
| (29) | Short-Term Deferred Gain Invested QOF 1 | PTIV 1(E) | Enter the amount from Form 8997, Part IV, Row 1, Column (e). | |
| (30) | Long-Term Deferred Gain Invested QOF 1 | PTV 1(F) | Enter the amount from Form 8997, Part IV, Row 1, Column (f). | |
| (31) | Part IV Indicator | IND | Enter "1" if additional information is present in Part IV. | |
| (32) | Enter the Total from Column (e) | PTIV L2(E) | Enter the amount from Form 8997, Part IV, Line 2, Column (e) Short Term Deferred Gain Invested QOF. | |
| (33) | Enter the Total from Column (f) | PTIV L2(F) | Enter the amount from Form 8997, Part IV, Line 2, Column (f) Long Term Deferred Gain Invested QOF. |
Exhibit 3.24.14-22
Section 27 Form 8283 (Program 11900, 11901 and 11902)
| Elem. No. | Form 8283 Section 27 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section 27 will always be generated. No entry is required. | |
| (2) | Information on Donated Property Type Check boxes | L2 IND | Enter the character on line 2. 1. Valid characters are alpha A-L and numeric 0 or 1. 2. Enter a pound sign (#) for each illegible character. 3. If no data is present press to override. | |
| (3) | Donated Property Appraised Fair Market Value | L3A(c) $ | Enter the amount from Part 3, line A(c). | |
| (4) | Donated Property Date Acquired by Donor | L3A(d) | Enter the date from Part 3, line 3 A(d). | |
| (5) | Donated Property Donor’s Cost or Adjusted Basis | 3A(f) $ | Enter the amount from Part 3, line A(f). | |
| (6) | Appraiser Signature Indicator | IV Sig Ind | Enter the edited code from the left margin. | |
| (7) | Appraiser Identifying Number | ID # | Enter the appraiser identifying number from Part IV. | |
| (8) | Qualified Organization Property Received Date | Prop Date | Enter the Qualified Organization Property Received date from Form 8283. | |
| (9) | Charitable Organization Employer Identification Number | EIN | Enter the EIN from Form 8283 Part V. | |
| (10) | Charitable Organization Authorized Signature Indictor | V Sig Ind | Enter the edited code from the left margin. | |
| (11) | Multiple Form 8283 Attached | 8283 Ind | Enter the edited digits from the bottom right margin of Form 8283 1. 2 or Less Form(s) 8283 attached, enter a "0" . 2. More Than 2 Forms 8283 attached enter "1" . |
Exhibit 3.24.14-23
Section 28 Form 8960 (Program 11900, 11901 and 11902)
| Elem. No. | Form 8960 Section 28 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "28" will always be generated. No entry is required. | |
| (2) | Investment Income | CKBX | Enter the following: 1. Enter "0" if No boxes are checked. 2. Enter "1" if Section 6013(g) election box is checked. 3. Enter "2" if Section 6013(h) election box is checked. 4. "3" if Reg. section 1.1411-10(g) box is checked. 5. "4" if more than one box is checked. | |
| (3) | Taxable Interest | LN1 $ | Enter the amount from Part I, line 1. | |
| (4) | Ordinary Dividends | LN2 $ | Enter the amount from Part I, line 2. | |
| (5) | Annuities | LN3 $ | Enter the amount from Part I, line 3. | |
| (6) | Rental Real Estate, Royalties, Partnerships, S-Corp, Trusts, Etc. | L4A $ | MINUS (-) | Enter the amount from Part I, line 4a. |
| (7) | Adjustments for Net Income or Loss | L4B $ | MINUS (-) | Enter the amount from Part I, line 4b. |
| (8) | Net Gains from Disposition | L5A $ | MINUS (-) | Enter the amount from Part I, line 5a. |
| (9) | Net Gain or Loss | L5B $ | MINUS (-) | Enter the amount from Part I, line 5b. |
| (10) | Adjustment from Disposition of Partnership Interest/ S-Corp Stock | L5C $ | MINUS (-) | Enter the amount from Part I, line 5c. |
| (11) | Changes to Investment Income | LN6 $ | MINUS (-) | Enter the amount from Part I, line 6. |
| (12) | Other Modifications to Investment Income | LN7 $ | +/- | Enter the amount from Part I, line 7. |
| (13) | Total Investment Income | LN8 $ | MINUS (-) | Enter the amount from Part I, line 8. |
| (14) | Investment Interest Expenses | L9A $ | Enter the amount from Part II, line 9a. | |
| (15) | State Income Tax | L9B $ | Enter the amount from Part II, line 9b. | |
| (16) | Miscellaneous Investment Expenses | L9C $ | Enter the amount from Part II, line 9c. | |
| (17) | Additional Modifications | L10 $ | Enter the amount from Part II, line 10. | |
| (18) | Total Deductions and Modifications | L11 $ | Enter the amount from Part II, line 11. | |
| (19) | Deductions for Distributions of Net Investment Income | L18B $ | Enter the amount from Part III, line 18b. | |
| (20) | Adjusted Gross Income Tax | L19A $ | MINUS (-) | Enter the amount from Part III, line 19a. |
| (21) | Enter Smaller of Line 18c or Line 19c | L20 $ | Enter the amount from Part III, line 20. | |
| (22) | Net Investment Income Tax | L21 $ | Enter the amount from Part III, line 21. |
Exhibit 3.24.14-24
Section 31 Form 8936 Schedule A (Program 11900, 11901 and 11902)
| Elem. No. | Form 8936 Sch. A Section 31 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise enter “31” always. | |
| (2) | First Vehicle Identification Number (VIN) | 1A L2 | Enter up to 17 characters as shown from First Schedule A, Part I, Line 2, Column (a). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces. | |
| (3) | First Placed in Service Date | 1A L3 | Enter the date from the First Schedule A, Part I, Line 3. | |
| (4) | First Tentative Credit Amount | 1A 9$ | Enter the amount from the First Schedule A, Part II, Line 9. | |
| (5) | Business Use of New Clean Vehicle | 1A L11$ | Enter the amount from the First Schedule A Part II, Line 11. | |
| (6) | First Smaller of Line 15 or Line 16 | 1A L17$ | Enter the amount from First Schedule A, Part IV, Line 17. | |
| (7) | First Smaller of Line 24 or Line 25 | 1A L26$ | Enter the amount from the First Schedule A, Part V, Line 26. | |
| (8) | VIN 1 Valid Indicator | VIN1 IND | If this indicator is “1”, it will generate a new ERS error code for CVC. | |
| (9) | Second Vehicle Identification Number (VIN) | 2A L2 | Enter up to 17 characters as shown from Second Schedule A, Part I, Line 2, Column (a). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces. | |
| (10) | Second Placed in Service Date | 2A L3 | Enter the date from the Second Schedule A, Part I, Line 3. | |
| (11) | Second Tentative Credit Amount | 2A 9$ | Enter the amount from the Second Schedule A, Part II, Line 9. | |
| (12) | Business Use of New Clean Vehicle | 2A L11$ | Enter the amount from the Second Schedule A Part II, Line 11. | |
| (13) | Second Smaller of Line 15 or Line 16 | 2A L17$ | Enter the amount from the Second Schedule A, Part IV, Line 17. | |
| (14) | Second Smaller of Line 24 or Line 25 | 2A L26$ | Enter the amount from the Second Schedule A, Part V, Line 26. | |
| (15) | VIN 2 Valid Indicator | VIN2 IND | If this indicator is “1”, it will generate a new ERS error code for CVC. | |
| (16) | Form 8936 Sch. A Indicator | IND | Enter the edited digits from the bottom right margin of Page 2 of Form 8936 Sch A. 1. 2 or Less Form(s) 8936 Sch. A attached, enter a "0" . 2. More Than 2 Forms 8936 Sch. A attached enter "1" . |
Exhibit 3.24.14-25
Section 35 Form 4255 (Program 11900, 11901, 11902, 11910 and 11911)
| Elem. No. | Form 4255 Section 35 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "35" will always be generated. No entry is required. | |
| (2) | Form 7207 Recapture EPE Amount | 1 1A(S) | Enter the amount from Part 1, Line 1a Column (s). | |
| (3) | Form 7207 Excessive Payment Amount | 1 1A(T) | Enter the amount from Part 1, Line 1a Column (t). | |
| (4) | Form 3468 Part III Recapture | 1 1B(S) | Enter the amount from Part 1, Line 1b Column (s). | |
| (5) | Form 3468 Part III Excessive Payment Amount | 1 1B(T) | Enter the amount from Part 1, Line 1b Column (t). | |
| (6) | Form 7210 Recapture EPE Amount | 1 1C(S) | Enter the amount from Part 1, Line 1c Column (s). | |
| (7) | Form 7210 Excessive Payment Amount | 1 1C(T) | Enter the amount from Part 1, Line 1c Column (t). | |
| (8) | Form 3468 Part IV Recapture | 1 1D(S) | Enter the amount from Part 1, Line 1d Column (s). | |
| (9) | Form 3468 Part IV Recapture | 1 1D(T) | Enter the amount from Part 1, Line 1d Column (t). | |
| (10) | Form 7218 Recapture EPE Amount | 1 1E(S) | Enter the amount from Part 1, Line 1e Column (s). | |
| (11) | Form 7218 Excessive Payment Amount | 1 1E(T) | Enter the amount from Part 1, Line 1e Column (t). | |
| (12) | Form 7213 Recapture EPE Amount | 1 1F(S) | Enter the amount from Part 1, Line 1f Column (s). | |
| (13) | Form 7213 Excessive Payment Amount | 1 1F(T) | Enter the amount from Part 1, Line 1f Column (t). | |
| (14) | Form 3468 Part V Recapture EPE Amount | 1 1G(S) | Enter the amount from Part 1, Line 1g Column (s). | |
| (15) | Form 3468 Part V Excessive Payment Amount | 1 1G(T) | Enter the amount from Part 1, Line 1g Column (t). | |
| (16) | Form 8936 Recapture EPE Amount | 1 1H(S) | Enter the amount from Part 1, Line 1h Column (s). | |
| (17) | Form 8936 Excessive Payment Amount | 1 1H(T) | Enter the amount from Part 1, Line 1h Column (t). | |
| (18) | Form 7211 Recapture EPE Amount | 1 1I(S) | Enter the amount from Part 1, Line 1i Column (s). | |
| (19) | Form 7211 Excessive Payment Amount | 1 1I(T) | Enter the amount from Part 1, Line 1i Column (t). | |
| (20) | Form 3468 Part VI Recapture EPE Amount | 1 1J(S) | Enter the amount from Part 1, Line 1j Column (s). | |
| (21) | Form 3468 Part VI Excessive Payment Amount | 1 1J(T) | Enter the amount from Part 1, Line 1j Column (t). | |
| (22) | Form 8835 Recapture EPE Amount | 1 1K(S) | Enter the amount from Part 1, Line 1k Column (s). | |
| (23) | Form 8933 Recapture EPE Amount | 1 2A(S) | Enter the amount from Part 1, Line 2a Column (s). | |
| (24) | Form 8933 Excessive Payment Amount | 1 2A(T) | Enter the amount from Part 1, Line 2a Column (t). | |
| (25) | Form 8911 Recapture EPE Amount | 1 2B(S) | Enter the amount from Part 1, Line 2b Column (s). | |
| (26) | Form 8911 Excessive Payment Amount | 1 2B(T) | Enter the amount from Part 1, Line 2b Column (t). |
Exhibit 3.24.14-26
Section 01 Form 1041-QFT and Form 1041-N (Program 11910 and 11911)
| Elem. No. | Form 1041-QFT and Form 1041-N Section 01 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER# | Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. | |
| (3) | Name Control | NC | Enter the Name Control. | |
| (4) | EIN | EIN | Enter the EIN from the EIN box. | |
| (5) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. | |
| (6) | Street Key | STREET KEY | Enter the Street Key. ### Note: If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return. | |
| (7) | ZIP Key | ZIP KEY | Enter the ZIP Key. ### Note: If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return. | |
| (8) | Tax Period | TAXPR | Enter the edited tax period from the upper right portion of the return. | |
| (9) | Condition Codes | CC | Enter the edited characters from the dotted portion of Line 1a. | |
| (10) | Return Processing Code | 01RPC | Enter the edited characters shown in the right margin of Section 1 1. Valid characters are alpha A-Z and numeric 1-9. 2. Enter a pound sign (#) for each illegible character. 3. If no data is present press <F7 to override. | |
| (10) | Received Date | RDATE | Enter the date as stamped or edited on the face of the return. | |
| (11) | ERS Action Code | ACTCD | Enter the edited digits from the lower left margin. | |
| (12) | In Care of Name Line | C/O NAME | Enter the in care of name if shown. | |
| (13) | Foreign Address | FGN ADD | Enter the foreign address information as shown or edited from the entity area. | |
| (14) | Street Address | ADD | Enter the street address information as shown or edited in the entity area of the form. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. ### Note: Ogden Submission Processing Center (OSPC) only. | |
| (15) | City | CITY | Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, ONLY enter the foreign country code. | |
| (16) | State | ST | Enter the standard state abbreviation from the entity area of the return. ### Caution: If inputting a foreign address, enter a period (.) in this field. | |
| (17) | ZIP Code | ZIP | Enter the ZIP Code from the entity area of the return. ### Caution: If inputting a foreign address, leave this field blank. Press to continue. | |
| (18) | Number of QFTs | LN4 | If Form 1041-QFT, enter the digits from line 4; otherwise, press . |
Exhibit 3.24.14-27
Section 03 Form 1041–QFT (Program 11910)
Note:
Data for prompts ES-1 through ES-7
will no longer appear on an attached edit sheet. Instead, this data will be coded
in the margin to the left of Line 9 in the following format: X-Y
where X represents the edit sheet line number and Y represents the data to be
entered.
Examples:
Edited Data …Enter on Screen
1-235 … Enter 235 for ES-1
6–1 Enter …1 for ES-6
7–1 Enter …1 for ES-7
| Elem. No. | Form 1041-QFT Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "03" . | |
| (2) | Remittance Amount | RMT | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. | |
| (3) | Interest Income | L1A $ | Enter the amount from line 1a. | |
| (4) | Ordinary Dividends | L2A $ | Enter the amount from line 2a. | |
| (5) | Qualified Dividends | L2B $ | Enter the amount from line 2b. | |
| (6) | Capital Gain/Loss | LN3 $ | MINUS (−) | Enter the amount from line 3. |
| (7) | Other Income/Loss | LN4 $ | MINUS (−) | Enter the amount from line 4. |
| (8) | Total Income/Loss | LN5 $ | MINUS (−) ★★★★★★ | Enter the amount from line 5. |
| (9) | Taxes | LN6 $ | Enter the amount from line 6. | |
| (10) | Trustee Fees | LN7 $ | Enter the amount from line 7. | |
| (11) | Attorney, Accountant, and Return Preparer Fees | LN8 $ | Enter the amount from line 8. | |
| (12) | Other Deductions | LN9 $ | Enter the amount from line 9. | |
| (13) | Total Deductions | L10 $ | Enter the amount from line 10. | |
| (14) | Taxable Income | L11 $ | Enter the amount from line 11. | |
| (15) | Audit Code | ES-1 | Enter the code from the margin to the left of the deduction area. | |
| (16) | ESBT Indicator | ES-2 | Enter the code from the margin to the left of the deduction area. | |
| (17) | Pooled Income Indicator | ES-3 | Enter the code from the margin to the left of the deduction area. | |
| (18) | Penalty/Interest Code | ES-4 | Enter the code from the margin to the left of the deduction area. | |
| (19) | Missing Schedule Code | ES-5 | Enter the code from the margin to the left of the deduction area. | |
| (20) | Installment Sales Indicator | ES-6 | Enter the code from the margin to the left of the deduction area. | |
| (21) | Historic Structure Code | ES-7 | Enter the code from the margin to the left of the deduction area. |
Exhibit 3.24.14-28
Section 04 Form 1041-QFT (Program 11910)
| Elem. No. | Form 1041-QFT Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "04" . | |
| (2) | QFT Tax | L12 | Enter the amount from line 12. | |
| (3) | Credits | L13 | Enter the amount from line 13. | |
| (4) | Net Investment Income Tax (NIIT) (from Form 8960, Line 21) | L15 | Enter the amount from line 15 (Form 1041-QFT only). | |
| (5) | Total Tax Taxpayer | L16 | Enter the amount from line 16. | |
| (6) | Total Payments | L17 | Enter the amount from line 17. | |
| (7) | Tax Due/Overpayment | 19/20 | MINUS (−) ★★★★★★ | Enter the amount from line 19 or line 20 as follows: 1. Enter the amount from line 19, if present, and press . 2. (b) If there is no entry on line 19, enter the amount from line 20 and press MINUS(-). This is a MUST ENTER field. |
| (8) | Credit Elect | 21A | Enter the amount from line 21a. | |
| (9) | Refund Amount | 21B | Enter the amount from line 21b. | |
| (10) | Routing Number | 21C | Enter up to 9 digits of the RTN from line 21c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 21c and Line 21e is blank. * an illegible character is present in either Line 21c or 21e. * one or more numbers have been altered, white-out, or marked through in either the 21c or 21e. * one or more numbers have been written over to CHANGE an existing entry in either Line 21c or Line 21e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. | |
| (11) | Type of Depositor Account | 21D | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 21d. 1. If both boxes are marked, press**. 2. If neither box is marked, press**. 3. If Line 21d is marked and Line 21c AND Line 21e are blank, press . ### Note: When is pressed, the system generates a “C”. | |
| (12) | Depositor Account Number | 21E | ★★★★★★ This is a MUST ENTER field if "Line 21c or Line 21d " contain an entry. | Enter the alpha/numeric Account Number from line 21e. 1. Only alphas, numerics and hyphens (-) are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press if: * 21e is not present and there is data on Line 21c. * an illegible character is present in either 21c or 21e. * one or more characters have been altered, white-out, or marked through in either Line 21c or Line 21e. * one or more characters have been written over to CHANGE an existing entry in either Line 21c or Line 21d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 21e. |
| (13) | DAN For Verification | 21E | ★★★★★★ This is a MUST ENTER field if "Line 21e" contains data. | Enter Line 21eagain for verification. 1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both Line 21e (DAN) fields agree. |
| (14) | Discuss with Preparer Checkbox | CKBX | Enter a "1" if only the "Yes" box is checked. Otherwise, press . | |
| (15) | Preparer's PTIN | PTIN | Enter the preparer's PTIN. | |
| (16) | Preparer's EIN | PEIN | Enter the preparer's EIN. | |
| (17) | Preparer's Telephone Number | TEL# | Enter the preparer's telephone number. | |
| (18) | Elective Payment Amount from Form 3800 | L18 | Enter the amount from line 18. |
Exhibit 3.24.14-29
Section 03 Form 1041-N (Program 11911)
Note:
Data for prompts ES-1 through ES-7
will no longer appear on an attached edit sheet. Instead, this data will be coded
in the margin to the left of Line 9 in the following format: X-Y
where X represents the edit sheet line number and Y represents the data to be
entered.
Examples:
Edited Data …Enter on Screen
1-235 … Enter 235 for ES-1
6–1 Enter …1 for ES-6
7–1 Enter …1 for ES-7
| Elem. No. | Form 1041-N Section 03 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "03" . | |
| (2) | Remittance Amount | RMT | Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. | |
| (3) | Interest Income | L1A $ | Enter the amount from line 1a. | |
| (4) | Ordinary Dividends | L2A $ | Enter the amount from line 2a. | |
| (5) | Qualified Dividends | L2B $ | Enter the amount from line 2b. | |
| (6) | Capital Gain/Loss | LN3 $ | MINUS (−) | Enter the amount from line 3. |
| (7) | Other Income/Loss | LN4 $ | MINUS (−) | Enter the amount from line 4. |
| (8) | Total Income/Loss | LN5 $ | MINUS (−) ★★★★★★ | Enter the amount from line 5. |
| (9) | Taxes | LN6 $ | Enter the amount from line 6. | |
| (10) | Trustee Fees | LN7 $ | Enter the amount from line 7. | |
| (11) | Attorney, Accountant, and Return Preparer Fees | LN8 $ | Enter the amount from line 8. | |
| (12) | Other Deductions | LN9 $ | Enter the amount from line 9. | |
| (13) | Allowable Miscellaneous Itemized Deductions | L10 $ | Enter the amount from line 10. | |
| (14) | Exemption | L11 $ | Enter the amount from line 11. | |
| (15) | Total Deductions | L12 $ | Enter the amount from line 12. | |
| (16) | Taxable Income | L13 $ | Enter the amount from line 13. | |
| (17) | Audit Code | ES-1 | Enter the code from the margin to the left of the deduction area. | |
| (18) | ESBT Indicator | ES-2 | Enter the code from the margin to the left of the deduction area. | |
| (19) | Pooled Income Indicator | ES-3 | Enter the code from the margin to the left of the deduction area. | |
| (20) | Penalty/Interest Code | ES-4 | Enter the code from the margin to the left of the deduction area. | |
| (21) | Missing Schedule Code | ES-5 | Enter the code from the margin to the left of the deduction area. | |
| (22) | Installment Sales Indicator | ES-6 | Enter the code from the margin to the left of the deduction area. | |
| (23) | Historic Structure Code | ES-7 | Enter the code from the margin to the left of the deduction area. |
Exhibit 3.24.14-30
Section 04 Form 1041-N (Program 11911)
| Elem. No. | Form 1041-N Section 04 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "04" . | |
| (2) | Tax | L14 | Enter the amount from line 14. | |
| (3) | Credits | L15 | Enter the amount from line 15. | |
| (4) | Total Tax Taxpayer | L16 | Enter the amount from line 16. | |
| (5) | Section 965 Installment Payments | L17 | Enter the amount from line 17. | |
| (6) | Total Payments | L18 | Enter the amount from line 18. | |
| (7) | Tax Due/Overpayment | 20/21 | MINUS (−) ★★★★★★ | Enter the amount from line 20 or line 21 as follows: 1. Enter the amount from line 20, if present, and press . 2. If there is no entry on line 20, enter the amount from line 21 and press MINUS(-). This is a MUST ENTER field. |
| (8) | Credit Elect | 22A | Enter the amount from line 22a. | |
| (9) | Refund Amount | 22B | Enter the amount from line 22b. | |
| (10) | Routing Number | 22C | Enter up to 9 digits of the RTN from line 22c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 22c and Line 22e is blank. * an illegible character is present in either Line 22c or 22e. * one or more numbers have been altered, white-out, or marked through in either the 22c or 22e. * one or more numbers have been written over to CHANGE an existing entry in either Line 22c or Line 22e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples. | |
| (11) | Type of Depositor Account | 22D | Enter the "S" or "C" that represents the box marked for Savings or Checking from line 22d. 1. If both boxes are marked, press**. 2. If neither box is marked, press**. 3. If Line 22d is marked and Line 22c AND Line 22e are blank, press . ### Note: When is pressed, the system generates a “C”. | |
| (12) | Depositor Account Number | 22E | ★★★★★★ This is a MUST ENTER field if "Line 22c or Line 22d" contain an entry. | Enter the alpha/numeric Account Number from line 20e. 1. Only alphas, numerics and hyphens (-) are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press if: * 22e is not present and there is data on Line 22c. * an illegible character is present in either 22c or 22e. * one or more characters have been altered, white-out, or marked through in either Line 22c or Line 22e. * one or more characters have been written over to CHANGE an existing entry in either Line 22c or Line 22d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 20e. |
| (13) | DAN For Verification | 22E | ★★★★★★ This is a MUST ENTER field if "Line 22e" contains data. | Enter Line 22eagain for verification. 1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both Line 22e (DAN) fields agree. |
| (14) | Discuss with Preparer Checkbox | CKBX | Enter a "1" if only the "Yes" box is checked. Otherwise, press . | |
| (15) | Preparer's PTIN | PTIN | Enter the preparer's PTIN. | |
| (16) | Preparer's EIN | PEIN | Enter the preparer's EIN. | |
| (17) | Preparer's Telephone Number | TEL# | Enter the preparer's telephone number. | |
| (18) | Elective Payment Election from Form 3800 | L19 | Enter the amount from line 19. |
Exhibit 3.24.14-31
Section 10 Form 1041-QFT and Form 1041-N (Schedule D) (Program 11910 and 11911)
Exhibit 3.24.14-10
Exhibit 3.24.14-32
Section 13 Form 1041-QFT and Form 1041-N (Form 8995 and Form 8995-A) (Program 11910 and 11911)
| Elem. No. | Form 8995 and Form 8995-A Section 13 Data Element Name | Prompt | Fld. Term. | Instructions |
|---|---|---|---|---|
| (1) | Section Number | SECT: | Press if already present on the screen; otherwise, enter "13" . | |
| (2) | Qualified business net (loss) carryforward from the prior years | L3/CL2 | Enter the amount from line 3 or line 2 as follows: 1. Enter the amount from Form 8995 Line 3, if present, and press Enter. 2. Enter the amount from Form 8995-A, Sch. C, Line 2, if present, and press Enter. | |
| (3) | Part IV Qualified Business Income | L5/L27 | Enter the amount from line 5 or line 27 as follows: 1. Enter the amount from Form 8995, Line 5, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV line 27, if present, and press Enter | |
| (4) | Qualified REIT dividends and qualified PTP (loss) carryforward from the prior years | L7/L29 | Enter the amount from line 7 or line 29 as follows: 1. Enter the amount from Form 8995 line 7, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 29, if present, and press Enter. | |
| (5) | Part IV REIT/PTP Component | L9/L31 | Enter the amount from line 9 or line 31 as follows: 1. Enter the amount from Form 8995 line 9, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 31, if present, and press Enter | |
| (6) | Part IV Net Capital Gains | L12/L34 | Enter the amount from line 12 or line 34 as follows: 1. Enter the amount from Form 8995 line 12, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 34, if present, and press Enter | |
| (7) | Total Qualified Business (Loss) Carryforward | L16/CL6 | Enter the amount from line 16 or line 6 as follows: 1. Enter the amount from Form 8995 line 16, if present, and press Enter. 2. Enter the amount from Form 8995-A, Sch. C, Line 6, if present, and press Enter. | |
| (8) | Part IV Domestic Production Activities Section 199A(g) | L38 | Enter the amount from Form 8995-A, Part IV, Line 38. | |
| (9) | Total Qualified REIT Dividends and PTP (Loss) Carryforward | L17/L40 | Enter the amount from line 17 or line 40 as follows: 1. Enter the amount from Form 8995 Line 17, if present, and press Enter. 2. Enter the amount from Form 8995-A, Part IV, Line 40, if present, and press Enter. |
Exhibit 3.24.14-33
Section 23 Form 3800 (Program 11910 and 11911)
Exhibit 3.24.14-18
Exhibit 3.24.14-34
Section 24 Form 3800 (Program 11910 and 11911)
Exhibit 3.24.14-19
Exhibit 3.24.14-35
Section 25 Form 3800 (Program 11910 and 11911)
Exhibit 3.24.14-20
Exhibit 3.24.14-36
Section 28 Form 8960 (Program 11910 and 11911)
Exhibit 3.24.14-23
Exhibit 3.24.14-37
Section 31 Form 8936 Schedule A
Exhibit 3.24.14-24
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