Internal Revenue Manual § 3.24.143 - Gift Tax Returns

Section 143 - Gift Tax ReturnsSection 143 - Gift Tax Returns

Section 133 - Residual Remittance Processing System Section 154 - Unemployment Tax Returns

3.24.143 Gift Tax Returns

Manual Transmittal

October 03, 2025

Purpose

(1) This transmits revised IRM 3.24.143, ISRP System, Gift Tax Returns.

Material Changes

(1) IRM 3.24.143.1.3, Roles and Responsibilities, updated name per IRM 1.11.2.2.4(4).

(2) IRM 3.24.143.1.6, Terms and Acronyms, updated name per IRM 1.11.2.2.4(4).

(3) Exhibit 3.24.143-2 Added note to element (18), field only valid for TY 2024 and subsequent. IPU 25U3463 issued 07-03-2025

(4) Exhibit 3.24.143-2 Correction to previous update. Enter 0 if blank. IPU 25U3258 issued 05-07-2025.

(5) Exhibit 3.24.143-2 Added element (18) to pick up Digital Assets from line 21, due to 2025 Form 709 changes. IPU 25U0443 issued 04-11-2025.

(6) Exhibit 3.24.143-2 Updated element (17) to pick up DSUE from line 20, due to 2025 Form 709 changes. IPU 25U0076 issued 01-21-2025.

(7) Exhibit 3.24.143-4, Section 03 Form 709 (Program 12410), updated prompt 19/20 in element (21) to 19/20A, added elements (22) - (25) to pick up Direct Deposit fields and renumbered subsequent elements.

(8) Exhibit 3.24.143-11, Section 03 Form 709-NA (Programs 12412 and 12413), Updated prompt 14/15 in element (16) to 14/15A, added elements (17) - (20) to pick up Direct Deposit fields and renumbered subsequent elements.

(9) Minor editorial changes have been made throughout this IRM (e.g., plain language, spelling, punctuation, etc.).

Effect on Other Documents

IRM 3.24.143, ISRP System, Gift Tax Returns, dated November 03, 2024 (effective January 1, 2025), is superseded. The following IRM Procedural Update (IPU) have been incorporated into this IRM: IPU 25U0076 issued 01-21-2025, IPU 25U0443 issued 04-11-2025, IPU 25U3258 issued 05-07-2025, and IPU 25U3463 issued 07-03-2025.

Audience

Submission Processing, Data Conversion Operations

Effective Date

(01-01-2026)

Scott Wallace
Director, Submission Processing
Customer Account Services
Taxpayer Services

3.24.143.1 (01-01-2025)

Program Scope and Objectives

This IRM section provides instructions for Taxpayer Services Integrated Submission and Remittance Processing (ISRP) System is to transcribe the returns below:
1. Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return.
2. Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States.
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 COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.
Audience: General 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.
Policy Owner: Director, Submission Processing.
Program Owner: Return Processing Branch, Mail Management/Data Conversion Section.
Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):
- Accounts Management (AM)
- Chief Counsel
- Compliance
- Information Technology (IT) Programmers
- Large Business and International (LB&I)
- Small Business Self-Employed (SBSE)
- Statistics of Income (SOI)
- Submission Processing (SP)
- Taxpayer Advocate Service (TAS)
- Tax Exempt and Government Entities (TEGE)
Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.
The instructions contained in this book are used when transcribing paper returns.
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.

3.24.143.1.1 (11-14-2017)

Background

The 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 COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

3.24.143.1.2 (01-01-2020)

Authority

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
1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).
2. All Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:
- Code sections which provide the IRS with the authority to issue levies.
- Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.
- Policy Statements that provide authority for the work being done.

3.24.143.1.3 (01-01-2026)

Roles and Responsibilities

The Campus Director is responsible for monitoring operational performance for their campus.
The Operations Manager is responsible for monitoring operational performance for their operation.
The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.
The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

3.24.143.1.4 (11-14-2017)

Program Management and Reviews

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.
Program Effectiveness is measured using the following:
- Embedded Quality Submission Processing (EQSP)
- Balanced Measures
- Managerial reviews
Annual Review: Federal Managers Financial Integrity Act (FMFIA).

3.24.143.1.5 (11-14-2017)

Program Controls

Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

3.24.143.1.6 (01-01-2026)

Terms and Acronyms

For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.

3.24.143.1.7 (01-01-2025)

Related Resources

The following table lists related sources.

Resource	Link/Title
Instructors Corner for Submission Processing	Instructors Corner for SP
Servicewide Electronic Research Program (SERP)	SERP
Integrated Automation Technologies (IAT)	IAT
IRM 3.11.106	Estate & Gift Tax Returns
IRM 3.12.106	Estate & Gift Tax Returns - Paper Correction Processing
IRM 3.12.263	Estate & Gift Tax Returns
IRM 3.24.38	ISRP System, BMF General Instruction

3.24.143.1.8 (01-01-2016)

Control Documents

Following are the control documents from which data may be transcribed:
- Form 813, Document Register
- Form 1332, Block and Selection Record
- Form 3893, Re-Entry Document Control

3.24.143.1.9 (01-01-2025)

Form/Program Number/Tax Class/Document Code

FORM PROGRAM NUMBER TAX CLASS / DOCUMENT CODE
Form 709 12410 509
Form 709-NA Non-Refund 12412 508
Form 709-NA Refund 12413 508

FORM	PROGRAM NUMBER	TAX CLASS / DOCUMENT CODE
Form 709	12410	509
Form 709-NA Non-Refund	12412	508
Form 709-NA Refund	12413	508

3.24.143.2 (01-01-2023)

Donor's Name Line Entry

Enter the donor’s name line exactly as shown. Enter a caret (<) to identify the last name.

Do not space before or after the caret.
If two last names are shown, enter the caret before the second last name unless both last names are Hispanic.
If two Hispanic last names are shown, enter the caret before the first last name.
If two last names are connected by a hyphen, enter the caret before the first last name.
If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name.
If data follows the last name, enter a caret before entering the remaining data.

Example:	Enter As:
Henry A. Cherry	HENRY A<CHERRY
Janet C. Redbud Violet	JANET C REDBUD<VIOLET
Juan Garza Kumquat	JUAN<GARZA KUMQUAT
Mary Collie Balas	MARY COLLIE<BALAS
Mary Lea-Wren	MARY<LEA-WREN
Goliath	\-<GOLIATH
Hugh J. Tulips Sr.	HUGH J<TULIPS<SR
James C. Smelt Dec’d	JAMES C<SMELT<DECD

3.24.143.3 (01-01-2016)

ISRP Transcription Operation Sheets

The following exhibits represent specific data entry procedures.

Exhibit 3.24.143-1

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 Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2)	Block Document Locator Number (DLN)	DLN		* Enter the first 11 digits from: 1. Form 813 - the "Block DLN" box, 2. Form 1332 - the "Document Locator Number" box, or 3. Form 3893 - box 2 * The Key Verification (KV) EOP will verify the DLN from the first document of the block.
(3)	Batch Number	BATCH		* Enter the batch number from: 1. Form 813 and Form 1332 - the "Batch Control Number" box or 2. Form 3893 - box 3. * If not present, enter the number from the batch transmittal sheet.
(4)	Document Count	COUNT		Enter the document count from: 1. Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. 2. Form 3893 - box 4.
(5)	Prejournalized Credit Amount	CR		Enter the amount from: 1. Form 813 - shown as the "Total" or "Adjusted Total" , or 2. Form 3893 - box 5. 3. Enter dollars and cents.
(6)	Debit Amount	DB		Press .
(7)	Transaction Code	TRCODE		Enter as indicated in the "Trans Code" box on Form 1332. Do not enter hyphens.
(8)	Transaction Date	TR DATE	★★★★★★	Enter date as indicated on Form 813 or Form 1332.
(9)	Master File Tax (MFT) Code	MFT		Enter MFT code from Form 1332.
(10)	Secondary Amount	SECAMT		Press .
(11)	Source Code	SOURCE		If the control document is 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. * If none of the boxes are checked, consult your supervisor who will determine if a source code is required. * If any other control document, press .
(12)	Year Digit	YEAR		* If the control document is Form 3893, enter the digit from the box 12; otherwise, press . * This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" .
(13)	Period Code	PRIOR YEAR		Press .
(14)	Remittance Processing System (RPS) Indicator	RPS		Enter "2" if: 1. "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332or****"RRPS" is in the header of Form 1332. 2. box 13 is checked on Form 3893.

Exhibit 3.24.143-2

Section 01 Form 709 (Program 12410)

Elem. No.	Form 709 Section 01 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Section "01" will always be generated. No entry is required.
(2)	DLN Serial Number	SER Number	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)	Check Digit	CD	Press .
(4)	Name Control (NC)	NC	Enter the name control from the "Donor’s Last Name" box.
(5)	Primary Social Security Number (SSN)	SSN	Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner.
(6)	Address Check	ADDRESS CHECK?	Enter "Y" or "N" as appropriate.
(7)	Street Key	STREET KEY	Enter the Street Key.
(8)	ZIP Key	ZIP KEY	Enter the ZIP Key.
(9)	Tax Period	TAXPR	Enter the edited tax period from the top of the return. ### Note: If "0000" has been edited, enter 4 zeros (0000).
(10)	Computer Condition Codes	CC	Enter the codes edited in the upper left margin of the return.
(11)	Received Date	RDATE	Enter the date as stamped or edited on the face of the return. * If a "G" Condition Code is present and the return is a non-remittance, end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field. * If a "G" Condition Code is present and the return is a remittance, press and proceed to Section 03 unless the Penalty & Interest Code is present. * If the Penalty & Interest Code is present, move to the Penalty & Interest Code field, prompt P&I.
(12)	Citizenship Code	CIT	* Enter the edited numeric code from the "Citizenship" box. * Do not enter a "0" if present
(13)	If Donor Died During Year	L14CKBX	Enter "1" if edited to the left of the check box on line 14.
(14)	Date of Death	L14Date	Enter the date following the check box on line 14.
(15)	Total Number of Donees	L17	Enter the digit(s) from line 17.
(16)	Prior Filing Code	PRIOR CD	Enter the edited digit shown to the right of the "No" box.
(17)	DSUE Amount	01DSI	Enter the DSUE Indicator located on Page 1, Part 1, line 20, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(18)	Digital Assets	DA CKBX	### Note: This field is only valid for TY 2024 and subsequent returns. Enter the Digital Assets Indicator located on Page 1, Part 1, line 21, as follows: 1. Enter 0 - Blank. 2. Enter 1 - Yes. 3. Enter 2 - No. 4. Enter 3 - Both.
(19)	Penalty and Interest Code	P&I	Enter the edited digit shown between Lines 2 and 3 (Tax Computation Section). * If a "G" Condition Code is present and the return is a non-remittance, end the document after this element. * If a "G" Condition Code is present and the return is a remittance, press and proceed to Section 03.
(20)	Error Resolution System (ERS) Action Code	ACTCD	Enter the edited digits from the bottom left margin.

Exhibit 3.24.143-3

Section 02 Form 709 (Program 12410)

Elem. No.	Form 709 Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "02" .
(2)	Donor's Name Line	NAME1	Enter the Donor's name. IRM 3.24.143.2, Donor's Name Line Entry, for instructions on entry.
(3)	In Care of Name	C/O NAME	Enter the in care of name if shown.
(4)	Foreign Street Address	FGN ADD	Enter the foreign address information as shown or edited from the entity area.
(5)	Street Address	ADDR	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 shown or edited.
(6)	City	CITY	Enter the city from the entity area of the return. ### Caution: If a foreign address, enter ONLY the foreign country code.
(7)	State	ST	Enter the standard state abbreviation from the entity area of the return. ### Caution: If a foreign address, enter a period (.).
(8)	ZIP Code	ZIP	Enter the ZIP Code from the entity area of the return. ### Caution: If a foreign address, press .

Exhibit 3.24.143-4

Section 03 Form 709 (Program 12410)

Elem. No.	Form 709 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	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. ### Note: If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount.
(3)	Taxable Gifts Schedule A	L1 $		Enter the amount from line 1.
(4)	Prior Taxable Gifts Schedule B	L2 $		Enter the amount from line 2.
(5)	Total Taxable Gifts	L3 $		Enter the amount from line 3.
(6)	Total Tax Computed	L4 $		Enter the amount from line 4.
(7)	Total Prior Tax	L5 $		Enter the amount from line 5.
(8)	Balance of Taxes	L6 $		Enter the amount from line 6.
(9)	Maximum Applicable Credit Amount	L7		Enter the amount from line 7.
(10)	Applicable Credit	L8 $		Enter the amount from line 8.
(11)	Balance After Applicable Credit	L9 $		Enter the amount from line 9.
(12)	20 percent Adjustment to Specific Exemption	10 $		Enter the amount from line 10.
(13)	Balance After 20 percent Adjustment	11 $		Enter the amount from line 11.
(14)	Applicable Credit (TP)	12 $		Enter the amount from line 12.
(15)	Foreign Gift Tax Credit	13 $		Enter the amount from line 13.
(16)	Total Credits	14 $		Enter the amount from line 14.
(17)	Balance (Net Gift Tax)	15 $		Enter the amount from line 15.
(18)	Generation-Skipping Transfer Taxes	16 $		Enter the amount from line 16.
(19)	Total Taxes	17		Enter the amount from line 17.
(20)	Taxes Prepaid with Extension	18		Enter the amount from line 18.
(21)	Balance Due/Refund	19/20A	Minus (-)	Enter the amount from line 19 or line 20a as follows: 1. Enter the amount from line 19, if present, and press . 2. If there is no entry on line 19, enter the amount from line 20a and press MINUS(-).
(22)	Routing Transit Number (RTN)	20B		Enter up to 9 digits of the RTN from line 20b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * if both line 20b & line 20d are blank. * an illegible character is present in either line 20b or line 20d * one or more numbers have been altered, white-out, or marked through in either line 20b or line 20d * one or more numbers have been written over to CHANGE an existing entry in either line 20b or line 20d. ### Note: [See IRM 3.24.38.3.4.14.22 for specific examples.](/navigator/manual__2025-11-28T18:50:09.186154+00:00/3.24.38)
(23)	Type of Depositor Account	20C		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 20c. 1. If both boxes are marked, press . 2. If neither box is marked, press . 3. if line 20c is marked and line 20b AND line 20d are blank press . ### Note: When is pressed, the system generates a "C" .
(24)	Depositor Account Number (DAN)	20D	★★★★★ This is a must enter field if "line 20b" and "line 20c " contain an entry.	Enter the alpha/numeric Depositor Account Number from line 20d. 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: * line 20d is not present and there is data in line 20b. * one or more characters have been altered, white-out, or marked through either line 20b or line 20d. * one or more characters have been written over to CHANGE an existing entry in either line 20b or line 20d. 5. If more than 17 characters, enter a pound sign (#) in the last position of line 20d.
(25)	DAN for Verification	20D	★★★★★ This is a must enter field if "line " 20d contains data.	Enter line 20d again for verification. 1. If entry does not match Element (24) a DAN MIS-MATCH error message will appear, and the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both line 20d (DAN) fields agree.
(26)	Preparer SSN	PSSN		Enter the Preparer's SSN or PTIN.
(27)	Preparer's EIN	PEIN		Enter the Preparer's EIN.
(28)	Preparer's Telephone Number	TEL Number		Enter the Preparer's telephone number.
(29)	Spouse SSN	SSSN		Enter the Spouse SSN from Part III, Line 3.
(30)	Consent Code	CONSENT		Enter the edited digit from the left margin of Part III, Line 2.

Exhibit 3.24.143-5

Section 04 Form 709 (Program 12410)

Elem. No.	Form 709 Section 04 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "04" .
(2)	Donor’s Adjusted Basis	ATOPMAR $	Enter the edited amount from the top center margin of Schedule A.
(3)	Foreign Spouse Indicator	ALFMAR	Enter the edited "1" from the left margin of Schedule A, Part 1, if present.
(4)	Total Value of Gifts	PT4 L1 $	Enter the amount from Schedule A, Part 4, line 1.
(5)	Total Annual Exclusions	L2 $	Enter the amount from line 2.
(6)	Total Included Amount of Gifts	L3 $	Enter the amount from line 3.
(7)	Gifts of Interest	L4 $	Enter the amount from line 4.
(8)	Exclusions Attributable to Gifts	L5 $	Enter the amount from line 5.
(9)	Marital Deduction	L6 $	Enter the amount from line 6.
(10)	Charitable Deduction	L7 $	Enter the amount from line 7.
(11)	Total Deductions	L8 $	Enter the amount from line 8.
(12)	Balance After Deductions	L9 $	Enter the amount from line 9.
(13)	Generation Skipping Tax (GST) Taxes Payable	10 $	Enter the amount from line 10.
(14)	Taxable Gifts Schedule A	11 $	Enter the amount from line 11.

Exhibit 3.24.143-6

Section 05 Form 709 (Program 12410)

Section 05 is valid for Form 709 tax periods 201210 and subsequent as follows:

Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.
Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.
Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.
Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No.	Form 709 Section 05 Data Element Name	PROMPT	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "05" .
(2)	DSUE Deceased Spouse Name 1	05C1A	Enter Spouse Name 1 from Sch C, Part 1, Column A, line 1.
(3)	DSUE Date of Death 1	05C1B	Enter DSUE Date of Death 1 from Sch C, Part 1, Column B, line 1.
(4)	DSUE Portability Election Indicator 1	05C1C	Enter DSUE Portability Election Indicator 1 from Sch C, Part 1, Column C, line 1, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(5)	DSUE Portable Amount 1	05C1D	Enter DSUE Portable Amount 1 from Sch C, Part 1, Column D, line 1.
(6)	DSUE Donor Gift Amount 1	05C1E	Enter DSUE Donor Gift Amount 1 from Sch C, Part 1, Column E, line 1.
(7)	DSUE Date of Gift 1	05C1F	Enter DSUE Date of Gift 1 from Sch C, Part 1, Column F, line 1.
(8)	DSUE Deceased Spouse Name 2	05C2A	Enter DSUE Deceased Spouse 2 from Sch C, Part 2, Column A, line 2.
(9)	DSUE Date of Death 2	05C2B	Enter DSUE Date of Death 2 from Sch C, Part 2, Column B, line 2.
(10)	DSUE Portability Election Indicator 2	05C2C	Enter DSUE Portability Election Indicator 2 from Sch C, Part 2, Column C, line 2, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(11)	DSUE Portable Amount 2	05C2D	Enter DSUE Portable Amount 2 from Sch C, Part 2, Column D, line 2.
(12)	DSUE Donor Gift Amount 2	05C2E	Enter DSUE Donor Gift Amount 2 from Sch C, Part 2, Column E, line 2.
(13)	DSUE Date of Gift 2	05C2F	Enter DSUE Date of Gift 2 from Sch C, Part 2, Column F, line 2.
(14)	DSUE Deceased Spouse Name 3	05C3A	Enter DSUE Deceased Spouse Name 3 from Sch C, Part 2, Column A, line 3.
(15)	DSUE Date of Death 3	05C3B	Enter DSUE Date of Death 3 from Sch C, Part 2, Column B, line 3.
(16)	DSUE Portability Election Indicator 3	05C3C	Enter DSUE Portability Election Indicator 3 from Sch C, Part 2, Column C, line 3, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(17)	DSUE Portable Amount 3	05C3D	Enter DSUE Portable Amount 3 from Sch C, Part 2, Column D, line 3.
(18)	DSUE Donor Gift Amount 3	05C3E	Enter DSUE Donor Gift Amount 3 from Sch C, Part 2, Column E, line 3.
(19)	DSUE Date of Gift 3	05C3F	Enter DSUE Date of Gift 3 from Sch C, Part 2, Column F, line 3.

Exhibit 3.24.143-7

Section 06 Form 709 (Program 12410)

Section 06 is valid for Form 709 tax periods 201210 and subsequent as follows:

Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.
Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.
Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.
Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No.	Form 709 Section 06 Data Element Name	PROMPT	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "06"
(2)	DSUE Deceased Spouse Name 4	06C4A	Enter Spouse Name 4 from Sch C, Part 2, Column A, line 4.
(3)	DSUE Date of Death 4	06C4B	Enter DSUE Date of Death 4 from Sch C, Part 2, Column B, line 4.
(4)	DSUE Portability Election Indicator 4	06C4C	Enter DSUE Portability Election Indicator 4 from Sch C, Part 2, Column C, line 4, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(5)	DSUE Portable Amount 4	06C4D	Enter DSUE Portable Amount 4 from Sch C, Part 2, Column D, line 4.
(6)	DSUE Donor Gift Amount 4	06C4E	Enter DSUE Donor Gift Amount 4 from Sch C, Part 2, Column E, line 4.
(7)	DSUE Date of Gift 4	06C4F	Enter DSUE Date of Gift 4 from Sch C, Part 2, Column F, line 4.
(8)	DSUE Deceased Spouse Name 5	06C5A	Enter DSUE Deceased Spouse 5 from Sch C, Part 2, Column A, line 5.
(9)	DSUE Date of Death 5	06C5B	Enter DSUE Date of Death 5 from Sch C, Part 2, Column B, line 5.
(10)	DSUE Portability Election Indicator 5	06C5C	Enter DSUE Portability Election Indicator 5 from Sch C, Part 2, Column C, line 5, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(11)	DSUE Portable Amount 5	06C5D	Enter DSUE Portable Amount 5 from Sch C, Part 2, Column D, line 5.
(12)	DSUE Donor Gift Amount 5	06C5E	Enter DSUE Donor Gift Amount 5 from Sch C, Part 2, Column E, line 5.
(13)	DSUE Date of Gift 5	06C5F	Enter DSUE Date of Gift 5 from Sch C, Part 2, Column F, line 5.
(14)	DSUE Deceased Spouse Name 6	06C6A	Enter DSUE Deceased Spouse Name 6 from Sch C, Part 2, Column A, line 6.
(15)	DSUE Date of Death 6	06C6B	Enter DSUE Date of Death 6 from Sch C, Part 2, Column B, line 6.
(16)	DSUE Portability Election Indicator 6	06C6C	Enter DSUE Portability Election Indicator 6 from Sch C, Part 2, Column C, line 6, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(17)	DSUE Portability Election Amount 6	06C6D	Enter the DSUE Portable Amount 6 from Sch C, Part 2, Column D, line 6.
(18)	DSUE Donor Gift Amount 6	06C6E	Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6.
(19)	DSUE Date of Gift 6	06C6F	Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column F, line 6.

Exhibit 3.24.143-8

Section 07 Form 709 (Program 12410)

Section 07 is valid for Form 709 tax periods 201210 and subsequent as follows:

Element (2) is 35 characters, valid as alpha and numeric.
Elements (3) and (7) are numeric and 8 characters.
Element (4) is 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.
Elements (5) and (6) and (8) through (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No.	Form 709 Section 07 Data Element Name	PROMPT	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "07" .
(2)	DSUE Deceased Spouse Name 7	07C7A	Enter Spouse Name 7 from Sch C, Part 2, Column A, line 7.
(3)	DSUE Date of Death 7	07C7B	Enter DSUE Date of Death 7 from Sch C, Part 2, Column B, line 7.
(4)	DSUE Portability Election Indicator 7	07C7C	Enter DSUE Portability Election Indicator 7 from Sch C, Part 2, Column C, line 7, as follows: 1. Blank - Not Present. 2. Enter 1 - Yes. 3. Enter 2 - No. ### Note: If both boxes are checked, press .
(5)	DSUE Portable Amount 7	07C7D	Enter DSUE Portable Amount 7 from Sch C, Part 2, Column D, line 7.
(6)	DSUE Donor Gift Amount 7	07C7E	Enter DSUE Donor Gift Amount 7 from Sch C, Part 2, Column E, line 7.
(7)	DSUE Date of Gift 7	07C7F	Enter DSUE Date of Gift 7 from Sch C, Part 2, Column F, line 7.
(8)	Total DSUE Amount	07DSU	Enter Total (for all DSUE amounts applied for Part 1 and Part 2) from Sch C.
(9)	Donor's Basic Exclusion Amount	0701	Enter the Donor's Basic Exclusion Amount from Sch C, line 1.
(10)	Total DSUE Amount	0702	Enter the Total DSUE Amount from Sch C, line 2.
(11)	Restored Exclusion Amount	0703	Enter the Restored Exclusion Amount from Sch C, line 3.
(12)	Add Lines 1 and 2	0704	Enter TOTAL Amount from Sch C, line 4.
(13)	Maximum Applicable Credit or amount on line 3	0705	Enter Maximum Applicable Credit on Amount on line 4 from Sch C, line 5.

Exhibit 3.24.143-9

Section 01 Form 709-NA (Programs 12412 and 12413)

Elem. No.	Form 709-NA Section 01 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Section "01" will always be generated. No entry is required.
(2)	DLN Serial Number	SER Number	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)	Check Digit	CD	Press
(4)	Name Control (NC)	NC	Enter the name control from the “Donor’s Last Name” box.
(5)	Primary Social Security Number (SSN)	SSN	Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner if present. ### Caution: If the Donor’s U.S. taxpayer identification number is not present, press only.
(6)	Address Check	ADDRESS CHECK?	Enter “Y” or “N” as appropriate.
(7)	Street Key	STREET KEY	Enter the Street Key.
(8)	ZIP Key	ZIP KEY	Enter the ZIP Key.
(9)	Tax Period	TAXPR	Enter the edited tax period from the top of the return. ### Note: If “0000” has been edited, enter 4 zeros (0000).
(10)	Computer Condition Codes	CC	Enter the codes edited in the upper left margin of the return.
(11)	Received Date	RDATE	Enter the date as stamped or edited on the face of the return. * If a “G” Condition Code is present and the return is a non-remittance, end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field. * If a “G” Condition Code is present and the return is a remittance, press and proceed to Section 03 unless the Penalty & Interest Code is present. * If the Penalty & Interest Code is present, move to the Penalty & Interest Code field.
(12)	Citizenship Country Code Validation	CIT CD	Enter the 2-digit country code from the Citizenship box
(13)	If Donor Died During Year	L18CKBX	Enter “1” if edited to the left of the check box on line 18.
(14)	Date of Death	L18DATE	Enter the date following the check box on line 18.
(15)	Total Number of Donees	L20	Enter the digit(s) from line 20.
(16)	Prior Filing Code	PRIOR CD	Enter the edited digit shown to the right of the “No” box.
(17)	Penalty and Interest Code	P&I	Enter the edited digit shown between Lines 2 and 3 of Part II, Tax Computation Section). * If a “G” Condition Code is present and the return is a non-remittance, end the document after this element. * If a “G” Condition Code is present and the return is a remittance, press and proceed to Section 03.
(18)	ERS Action Code	ACTCD	Enter the edited digits from the bottom left margin.

Exhibit 3.24.143-10

Section 02 Form 709-NA (Programs 12412 and 12413)

Elem. No.	Form 709-NA Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "02" .
(2)	Donor’s Name Line	NAME1	Enter the Donor’s name. IRM 3.24.143.2, Donor's Name Line Entry, for instructions on entry.
(3)	Legal Residence (Domicile)	RES CD	Enter the 2-digit country code from the Legal Residence (Domicile) box
(4)	In Care of Name	C/O NAME	Enter the in care of name if shown.
(5)	Foreign Street Address	FGN ADD	Enter the foreign address information as shown or edited from the entity area.
(6)	Street Address	ADDR	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 shown or edited.
(7)	City	CITY	Enter the city from the entity area of the return. ### Caution: If a foreign address, enter ONLY the foreign country code.
(8)	State	ST	Enter the standard state abbreviation from the entity area of the return. ### Caution: If a foreign address, enter a period (.).
(9)	ZIP Code	ZIP	Enter the ZIP Code from the entity area of the return. ### Caution: If a foreign address, press .

Exhibit 3.24.143-11

Section 03 Form 709-NA (Programs 12412 and 12413)

Elem. No.	Form 709-NA 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	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. ### Note: If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount.
(3)	Taxable Gifts Schedule A	L1 $		Enter the amount from line 1.
(4)	Prior Taxable Gifts Schedule B	L2 $		Enter the amount from line 2.
(5)	Total Taxable Gifts	L3 $		Enter the amount from line 3.
(6)	Total Tax Computed	L4 $		Enter the amount from line 4.
(7)	Total Prior Tax	L5 $		Enter the amount from line 5.
(8)	Balance of Taxes	L6 $		Enter the amount from line 6.
(9)	Other Credit Amount	L7		Enter the amount from line 7.
(10)	Foreign Gift Tax Credit	L8$		Enter the amount from line 8.
(11)	Total Credits	L9$		Enter the amount from line 9.
(12)	Balance (Net Gift Tax)	10$		Enter the amount from line 10.
(13)	Generation Skipping Transfer Taxes	11$		Enter the amount from line 11.
(14)	Total Taxes	12		Enter the amount from line 12.
(15)	Taxes Prepaid with Extension	13		Enter the amount from line 13.
(16)	Balance Due/Refund	14/15A	Minus (-)	Enter the amount from line 14 or line 15a as follows: 1. Enter the amount from line 14, if present, and press . 2. If there is no entry on line 14, enter the amount from line 15a and press MINUS(-).
(17)	Routing Transit Number (RTN)	15B		Enter up to 9 digits of the RTN from line 15b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * if both line 15b & line 15d are blank. * an illegible character is present in either line 15b or line 15d * one or more numbers have been altered, white-out, or marked through in either line 15b or line 15d * one or more numbers have been written over to CHANGE an existing entry in either line 15b or line 15d. ### Note: [See IRM 3.24.38.3.4.14.22 for specific examples.](/navigator/manual__2025-11-28T18:50:09.186154+00:00/3.24.38)
(18)	Type of Depositor Account	15C		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 15c. 1. If both boxes are marked, press . 2. If neither box is marked, press . 3. if line 15c is marked and line 15b AND line 15d are blank press . ### Note: When is pressed, the system generates a "C" .
(19)	Depositor Account Number (DAN)	15D	★★★★★ This is a must enter field if "line 15b" and "line 15c " contain an entry.	Enter the alpha/numeric Depositor Account Number from line 15d. 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: * line 15d is not present and there is data in line 15b. * one or more characters have been altered, white-out, or marked through either line 15b or line 15d. * one or more characters have been written over to CHANGE an existing entry in either line 15b or line 15d. 5. If more than 17 characters, enter a pound sign (#) in the last position of line 15d.
(20)	DAN for Verification	15D	★★★★★ This is a must enter field if "line 15d" contains data.	Enter line 15d again for verification. 1. If entry does not match Element (19) a DAN MIS-MATCH error message will appear, and the first character of this field. 2. "DAN MIS-MATCH" error message will be displayed until both line 15d (DAN) fields agree.
(21)	Preparer SSN	PSSN		Enter the Preparer’s SSN or PTIN
(22)	Preparer’s EIN	PEIN		Enter the Preparer’s EIN.
(23)	Preparer’s Telephone Number	TEL Number		Enter the Preparer’s telephone number.

Exhibit 3.24.143-12

Section 04 Form 709-NA (Programs 12412 and 12413)

Elem. No.	Form 709-NA Section 04 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter 04.
(2)	Donor’s Adjusted Basis	ATOPMAR $	Enter the edited amount from the top center margin of Schedule A.
(3)	Foreign Spouse Indicator	ALFMAR	Enter the edited 1 from the left margin of Schedule A, Part 1, if present.
(4)	Total Value of Gifts	PT4 L1 $	Enter the amount from Schedule A, Part 4, line 1.
(5)	Total Annual Exclusions	L2 $	Enter the amount from Schedule A, Part 4, line 2.
(6)	Total Included Amount of Gifts	L3 $	Enter the amount from Schedule A, Part 4, line 3.
(7)	Gifts of Interest	L4 $	Enter the amount from Schedule A, Part 4, line 4.
(8)	Exclusions Attributable to Gifts	L5 $	Enter the amount from Schedule A, Part 4, line 5.
(9)	Marital Deduction	L6 $	Enter the amount from Schedule A, Part 4, line 6.
(10)	Charitable Deduction	L7 $	Enter the amount from Schedule A, Part 4, line 7.
(11)	Total Deductions	L8 $	Enter the amount from Schedule A, Part 4, line 8.
(12)	Balance After Deductions	L9 $	Enter the amount from Schedule A, Part 4, line 9.
(13)	Generation Skipping Tax (GST) Taxes Payable	10 $	Enter the amount from Schedule A, Part 4, line 10.
(14)	Taxable Gifts Schedule A	11 $	Enter the amount from Schedule A, Part 4, line 11.

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