Internal Revenue Manual § 3.24.16 - Corporation Income Tax Returns

Section 16 - Corporation Income Tax ReturnsSection 16 - Corporation Income Tax Returns

Section 15 - Partnership Return of Income Section 20 - Applications for Extension of Time to File Exempt Organizations and Employee Plans Returns

3.24.16 Corporation Income Tax Returns

Manual Transmittal

October 15, 2025

Purpose

(1) This transmits revised IRM 3.24.16, ISRP System, Corporation Income Tax Returns.

Material Changes

(1) IRM 3.24.16.2 Forms/Program Numbers/Tax Class and Document Codes, IPU 25U0278 issued 02-26-2025 added Form 1120-C Program 11542 and Form 1120-PC Program 11516. Removed Form 1120-PC Program 11511 and 11512.

(2) Exhibit 3.24.16-8 Section 06 Form 1120, added four new elements (9) - (12) for Direct Deposit.

(3) Exhibit 3.24.16-9 IPU 25U0278 issued 02-26-2025 Section 08 Form 1120, note added before the table and to element (2).

(4) Exhibit 3.24.16-9 IPU 25U3473 issued 07-09-2025 Section 8 Form 1120, note added to instructions for element (31).

(5) Exhibit 3.24.16-11 IPU 25U0278 issued 02-26-2025 Section 09 Form 1120, note added before the table.

(6) Exhibit 3.24.16-12 Section 10 Form 1120, added two elements, removed two elements.

(7) Exhibit 3.24.16-14 Section 12, new exhibit for Form 4797.

(8) Exhibit 3.24.16-21 Section 23 IPU 25U3473 issued 07-09-2025 Form 3800, edited instructions for element (2).

(9) Exhibit 3.24.16-21 Section 23 IPU 25U0278 issued 02-26-2025 Form 3800, added two new elements and removed one element.

(10) Exhibit 3.24.16-22 Section 24 IPU 25U0278 issued 02-26-2025 Form 3800. added one new element.

(11) Exhibit 3.24.16-26 Section 27, new exhibit for Form 8283.

(12) Exhibit 3.24.16-32 Section 03 Form 1120-C, added four new elements (28) - (32) for Direct Deposit.

(13) Exhibit 3.24.16-46 Section 06 Form 1120-F, added four new elements (19) - (22) for Direct Deposit.

(14) Exhibit 3.24.16-53 Section 06 Form 1120-FSC, added four new elements (11) - (14) for Direct Deposit.

(15) Exhibit 3.24.16-60 Section 05 Form 1120-H, added four new elements (11) - (14) for Direct Deposit.

(16) Exhibit 3.24.16-68 Section 06 Form 1120-L, added four new elements (13) - (16) for Direct Deposit.

(17) Exhibit 3.24.16-76 Section 06 Form 1120-ND, added four new elements (9) - (12) for Direct Deposit.

(18) Exhibit 3.24.16-80 IPU 25U0278 issued 02-26-2025 added Section 06, note added before table and additional transcription requested due to updates in legislation, new exhibit for Form 1120-PC (Program 11516).

(19) Exhibit 3.24.16-81 IPU 25U0278 issued 02-26-2025 note added to element (3).

(20) Exhibit 3.24.16-81 Section 7 IPU 25U3473 issued 07-09-2025 Form 1120-PC, edited instructions for elements (15), (16) and (17).

(21) Exhibit 3.24.16-82 Section 06 Form 1120-PC, added four new elements (13) - (16) for Direct Deposit.

(22) Exhibit 3.24.16-90 Section 06 Form 1120-REIT, added four new elements (13) - (16) for Direct Deposit.

(23) Exhibit 3.24.16-103 Section 06 Form 1120-RIC, added four new elements (14) - (17) for Direct Deposit.

(24) Exhibit 3.24.16-107 IPU 25U0278 issued 02-26-2025 corrected resource for Section 10 and 26.

(25) Exhibit 3.24.16-115 Section 06 Form 1120-S, added four new elements (10) - (13) for Direct Deposit.

(26) Exhibit 3.24.16-116 Section 10 Form 1120-S, added one element, removed two elements.

(27) Exhibit 3.24.16-119 IPU 25U0278 issued 02-26-2025 corrected resource for Section 12.

(28) Exhibit 3.24.16-125 Section 06 Form 1120-SF, added four new elements (9) - (12) for Direct Deposit.

(29) Removed exhibits for Form 1120-PC Program 11511 and 11512. IPU 25U0278 issued 02-26-2025

Effect on Other Documents

IRM 3.24.16, dated November 22, 2024, (effective date January 1, 2025), is superseded. This IRM incorporates IRM Procedural Update (IPU) 25U0278 issued 02/26/2025, and 25U3473 issued 07/09/2025.

Audience

Taxpayer Services, Submission Processing, Data Conversion Operations

Effective Date

(01-01-2026)

Scott Wallace
Director, Submission Processing
Customer Account Services
Taxpayer Services

3.24.16.1 (01-01-2022)

Program Scope and Objectives

This IRM section provides instructions for transcription of the following forms into the Integrated
Submission and Remittance Processing (ISRP) System:
1. Form 1120, U.S. Corporation Income Tax Return
2. Form 1120-C, U.S. Income Tax Return for Cooperative Associations
3. Form 1120-F, U.S. Income Tax Return of a Foreign Corporatio
4. Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
5. Form 1120-H, U.S. Income Tax Return for Homeowners Associations
6. Form 1120-L, U.S. Life Insurance Company Income Tax Return
7. Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
8. Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
9. Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
10. Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
11. Form 1120-S, U.S. Income Tax Return for an "S" Corporation
12. Form 1120-SF, U.S. Income Tax Return for Settlement Funds
13. Form 8825, Rental Real Estate Income and Expenses of a Partnership or an "S" Corporation
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 system
Audience: Clerk(s) 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.

3.24.16.1.1 (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.

3.24.16.1.2 (01-01-2018)

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 1.2.12 "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.

3.24.16.1.3 (01-01-2025)

Roles and Responsibilities

The Campus Director monitors operational performance for their campus.
The Operations Manager monitors operational performance for their operation.
The Team Manager/Lead monitors performance and ensures 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.

3.24.16.1.4 (01-01-2018)

Program Management and Reviews

Program Reports - System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are 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)

3.24.16.1.5 (01-01-2018)

Program Controls

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

3.24.16.1.6 (01-01-2025)

Terms/Acronyms

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

3.24.16.1.7 (01-01-2025)

Related Resources

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
IRM 3.11.16	Returns and Documents Analysis Corporate Income Tax Returns
IRM 3.11.217	Form 1120-S Corporation Income Tax Returns
IRM 3.24.38	ISRP System, BMF General Instructions

3.24.16.1.8 (01-01-2016)

Control Documents

Following are the control documents from which data may be transcribed:
1. Form 813, Document Register
2. Form 1332, Block and Selection Record
3. Form 3893, Re-entry Document Control Slip

3.24.16.2 (02-26-2025)

Forms/Program Numbers/Tax Class and Document Codes

FORMS	PROGRAM NUMBERS	TAX CLASS and DOCUMENT CODES	Tax Year
1120	11500	310
1120	11504	310	2023 and Later Years
1120-C	11540	303
1120-C	11541	303	2023
1120-C	11542	303	2024 and Later Years
1120-F	11502	366, 367
1120-FSC	11506	307
1120-H	11501	371
1120-L	11503	311
1120-ND	11505	308
1120-PC	11516	313	2024 and Prior Years
1120-REIT	11508	312
1120-REIT	11510	312	2023 and Later Years
1120-RIC	11509	305	2022 and Prior Years
1120-RIC	11513	305	2023
1120-RIC	11515	305	2024 and Later Years
1120-S	12100	316
1120-SF	11507	306

3.24.16.3 (01-01-2022)

Required Sections

Original Entry (OE)
1. Section 01 - Form 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-S, 1120-SF.
2. Sections 01, 04, 05 and 06 - Forms 1120, 1120-REIT, 1120-RIC.
Key Verification (KV)
1. Sections 01, 02, 03, 06, 08 - Forms 1120.
2. Sections 01, 02, 03, 06 - Forms 1120-REIT, 1120-RIC.
3. Sections 01, 02, 03 - Forms 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-ND, 1120-PC, 1120-SF.
4. Sections 01, 03 -Form 1120-S.
5. Sections 01, 05 - Forms 1120-H.

3.24.16.4 (01-01-2016)

Yes/No Check Boxes

Input the "Yes" /"No" check boxes as follows unless otherwise instructed:

IF THEN
The "Yes" box is checked, Enter "1" .
The "No" box is checked, Enter "2" .
BOTH boxes are checked, Enter "3" .
NEITHER box is checked, Press .

IF	THEN
The "Yes" box is checked,	Enter "1" .
The "No" box is checked,	Enter "2" .
BOTH boxes are checked,	Enter "3" .
NEITHER box is checked,	Press .

3.24.16.5 (01-01-2021)

Principal Industry Activity (PIA) Codes / North America Industry Classification System (NAICS) Codes

Enter the PCLIA/NAICS code exactly as shown except as follows:

IF	THEN
More than one code is present,	Enter the first code.
There is no information and the field is a MUST ENTER,	Enter a zero (0) unless otherwise instructed.
There is no information and the field is not a MUST ENTER field,	Press Enter only.
The code is other than "4" or "6" digits,	Enter zero (0).
There are any illegible digits,	Enter zero (0).

3.24.16.6 (01-01-2022)

Form 4136, Credit for Federal Tax Paid on Fuels

When entering money amounts from Form 4136, Data Entry Clerk are to always enter a corresponding Credit Reference Number (CRN) with any money amount.

3.24.16.7 (01-01-2016)

Form Conversions

When Form 1120 has been converted to Form 1120-S, process the document as follows:
1. In Section 01 only transcribe the:
  1. Entity information,
  2. Tax Period (prompt "TAXPR" ),
  3. Received Date (prompt "RDATE" ),
  4. Computer Condition Code (prompt "CC" ), and
  5. PIA/NAICS Code (prompt "NAICS" ) located in Section 8, Schedule K, Line 2a.
2. In Section 02 only transcribe the:
  1. Audit Code (prompt "L1" ) located on the 1st page of the return in the left margin following "1-" near Line 9.
3. End the document.
When Form 1120-S has been converted to Form 1120, process the document as follows:
1. In Section 01 only transcribe the:
  1. Entity information,
  2. Tax Period (prompt "TAXPR" ),
  3. Received Date (prompt "RDATE" ), and
  4. Computer Condition Code (prompt "CC" ).
2. In Section 02 only transcribe the:
  1. Audit Codes (prompt "L2" ) are picked up from the left of the Deductions Section following "2" in the left margin near line 12.
3. In Section 08 only transcribe the:
  1. PIA/NAICS Code (prompt "?2A" ) Located on the 1st page of the return in the upper left-hand corner, box B.
4. End the document.

3.24.16.8 (01-01-2016)

ISRP Transcription Operation Sheets

The following exhibits represent specific data entry procedures.

Exhibit 3.24.16-1

Block Header Data Entry 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)	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 DLN	DLN	(auto)	Enter the first 11 digits from: 1. Form 813 - the "Block DLN" box. 2. Form 1332 - the "Document Locator Number" box. 3. Form 3893 - box 2. ### Note: The KV EOP will verify the DLN from the first document of the block.
(3)	Batch Number	BATCH		Enter the batch number from: 1. Forms 813 and 1332 - the "Batch Control Number" box. 2. Form 3893 - box 3. ### Note: If not present, enter the number from the batch transmittal sheet.
(4)	Document Count	COUNT		Enter the document count from: 1. Forms 813 and 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" . 2. Form 3893 - box 5. Enter dollars and cents.
(6)	Filling s			Press 5 times.
(7)	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. ### Note: 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 .
(8)	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" .
(9)	Filling			Press .
(10)	RPS Indicator	RPS		Enter a "2" if: 1. "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or "RRPS" is in the header of Form 1332. 2. box 13 is checked on Form 3893.

Exhibit 3.24.16-2

Section 01 Form 1120 (Program 11500)

Elem. No.	Form 1120 Section 01 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Section "01" will always be generated. No entry is required.
(2)	Document Locator Number (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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	Employer Identification Number (EIN)	EIN		Enter the EIN from the preprinted label or from the "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: Ogden Submission Processing Center (OSPC) processing instruction only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of lines 1-11. If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element. If a "G" Condition Code and the document is a remittance, press and proceed to Section 03.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to line 1c. 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20)	ABLM Code	ABLM		Enter the edited code from the left of line A.
(21)	Initial Return Code	BXC RT		Enter the edited digit in the margin to the right of box C.
(22)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-3

Section 02 Form 1120 (Program 11500)

Elem. No.	Form 1120 Section 02 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "02" .
(2)	Form 8844 Indicator	L1	MINUS (−)	Enter from the margin left of Deduction Section following "1" .
(3)	Audit Codes	L2	★★★★★★	Enter from the left of Payments Area following "2" . ### Note: Up to nine (9) one-digit audit codes may be transcribed.
(4)	Missing Schedule Code	L3		Enter from the left of Payments Area following "3" .
(5)	Penalty and Interest Code	L4		Enter from the left of Payments Area following "4" .
(6)	Reserve Code	L5		Enter from the left of Payments Area following "5" .
(7)	Installment Sales Indicator	L6	★★★★★★	Enter from the left of Payments Area following "6" .
(8)	Form 1120-F Indicator	L7		Enter from the left of Deductions Section following "7" .

Exhibit 3.24.16-4

Section 03 Form 1120 (Program 11500)

Elem. No.	Form 1120 Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOX D $	MINUS (−)	Enter the amount from box D.

Exhibit 3.24.16-5

Section 04 Form 1120 (Program 11500)

Elem. No.	Form 1120 Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "04" .
(2)	Gross Receipts or sales	L1A $		Enter the amount from: 1. line 1a, or 2. line 1c, if both lines 1a and 1b are blank.
(3)	Returns and allowances	L1B $	MINUS (−)	Enter the amount from line 1b.
(4)	Cost of Goods Sold	LN2 $	MINUS (−)	Enter the amount from line 2.
(5)	Dividend Income	LN4 $	MINUS (−)	Enter the amount from line 4.
(6)	Interest Income	LN5 $	MINUS (−)	Enter the amount from line 5.
(7)	Rent Income	LN6 $	MINUS (−)	Enter the amount from line 6.
(8)	Royalty Income	LN7 $	MINUS (−)	Enter the amount from line 7.
(9)	Capital Gain Income	LN8 $	MINUS (−)	Enter the amount from line 8.
(10)	Form 4797 Gain-Loss	LN9 $	MINUS (−)	Enter the amount from line 9.
(11)	Other Income	L10 $	MINUS (−)	Enter the amount from line 10.
(12)	Total Income	L11 $	MINUS (−) ★★★★★★	Enter the amount from line 11.

Exhibit 3.24.16-6

Section 05 1120 (Program 11504)

Note:

For Tax Year 2023 and Later

Elem. No.	Form 1120 Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Compensation of Officers	L12 $	MINUS (−)	Enter the amount from line 12.
(3)	Salaries and Wages	L13 $	MINUS (−)	Enter the amount from line 13.
(4)	Repairs	L14 $	MINUS (−)	Enter the amount from line 14.
(5)	Bad Debts	L15 $	MINUS (−)	Enter the amount from line 15.
(6)	Rents	L16 $	MINUS (−)	Enter the amount from line 16.
(7)	Taxes	L17 $	MINUS (−)	Enter the amount from line 17.
(8)	Interest	L18 $	MINUS (−)	Enter the amount from line 18.
(9)	Contributions	L19 $	MINUS (−)	Enter the amount from line 19.
(10)	Depreciation	L20 $	MINUS (−)	Enter the amount from line 20.
(11)	Depletion	L21 $	MINUS (−)	Enter the amount from line 21.
(12)	Advertising	L22 $	MINUS (−)	Enter the amount from line 22.
(13)	Pension Plans	L23 $	MINUS (−)	Enter the amount from line 23.
(14)	Employee Benefit Plans	L24 $	MINUS (−)	Enter the amount from line 24.
(15)	Energy Efficient Commercial Buildings Deduction	L25 $	MINUS (−)	Enter the amount from line 25.
(16)	Other Deductions	L26 $	MINUS (−)	Enter the amount from line 26.
(17)	Total Deductions	L27 $	MINUS (−) ★★★★★★	Enter the amount from line 27.
(18)	Net Operating Loss Deduction	29A $		Enter the amount from line 29a.
(19)	Special Deduction	29B $		Enter the amount from line 29b.

Exhibit 3.24.16-7

Section 05 Form 1120 (Program 11500)

Note:

For Tax Year 2022 and Prior

Elem. No.	Form 1120 Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Compensation of Officers	L12 $	MINUS (−)	Enter the amount from line 12.
(3)	Salaries and Wages	L13 $	MINUS (−)	Enter the amount from line 13.
(4)	Repairs	L14 $	MINUS (−)	Enter the amount from line 14.
(5)	Bad Debts	L15 $	MINUS (−)	Enter the amount from line 15.
(6)	Rents	L16 $	MINUS (−)	Enter the amount from line 16.
(7)	Taxes	L17 $	MINUS (−)	Enter the amount from line 17.
(8)	Interest	L18 $	MINUS (−)	Enter the amount from line 18.
(9)	Contributions	L19 $	MINUS (−)	Enter the amount from line 19.
(10)	Depreciation	L20 $	MINUS (−)	Enter the amount from line 20.
(11)	Depletion	L21 $	MINUS (−)	Enter the amount from line 21.
(12)	Advertising	L22 $	MINUS (−)	Enter the amount from line 22.
(13)	Pension Plans	L23 $	MINUS (−)	Enter the amount from line 23.
(14)	Employee Benefit Plans	L24 $	MINUS (−)	Enter the amount from line 24.
(15)	Domestic Production Activities Deduction	L25 $	MINUS (−)	Enter the amount from line 25.
(16)	Other Deductions	L26 $	MINUS (−)	Enter the amount from line 26.
(17)	Total Deductions	L27 $	MINUS (−) ★★★★★★	Enter the amount from line 27.
(18)	Net Operating Loss Deduction	29A $		Enter the amount from line 29a.
(19)	Special Deduction	29B $		Enter the amount from line 29b.

Exhibit 3.24.16-8

Section 06 Form 1120 (Program 11500)

Elem. No.	Form 1120 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 Tax	L31		Enter the amount from line 31.
(3)	Net Tax Liability Paid For the Reporting Year	L32		Enter the amount from line 32. ### Note: Tax year 2020 and prior year's only.
(4)	Total Payments and Refundable Credits	L33		Enter the amount from line 33.
(5)	FIRPTA Credit	BOTMID		Enter the amount edited in the bottom center margin.
(6)	ES Tax Penalty	L34		Enter the amount from line 34.
(7)	Balance Due/Overpayment	35/36	MINUS (−) ★★★★★★	Enter the amount from line 35 or line 36 as follows: 1. Enter the amount from line 35 then press . 2. If there is no amount on line 35, enter the amount from line 36 and press MINUS(-).
(8)	Credit to Next Year's Tax	37A		Enter the amount after the arrow from the center of line 37a.
(9)	Routing Number	37B		Enter up to 9 digits of the RTN from line 37b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 37b and Line 37d is blank. * an illegible character is present in either Line 37b or 37b. * one or more numbers have been altered, white-out, or marked through in either the 37b or 37d. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 37b or Line 37d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(10)	Type of Depositor Account	37C		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 37c. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 37c is marked and Line 37b. AND Line 30e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(11)	Depositor Account Number	37D	★★★★★★ This is a MUST ENTER field if "Line 37b or Line 37c" contain an entry.	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: * 37d is not present and there is data on Line 37b. * an illegible character is present in either 37b or 37d. * one or more characters have been altered, white-out, or marked through in either Line 37b or Line 37d. * one or more characters have been written over to CHANGE an existing entry in either Line 37b or Line 37c. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 37d.
(12)	DAN For Verification	37D	★★★★★★ This is a MUST ENTER field if "Line 37d " contains data.	Enter Line 37d again 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 37d (DAN) fields agree.
(13)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(14)	Preparer's Taxpayer Identification Number (PTIN)	PTIN		Enter the preparer's PTIN.
(15)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(16)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-9

Section 08 Form 1120 (Schedules J and K) (Program 11504)

Note:

For Tax Year 2023 and Later

Note:

Check boxes 27, 28, 29a, 29b, 29c, 30a, 30b, 30c and 31 - moved to Exhibit 3.24.16-11 Section 09

Elem. No.	Form 1120 Schedules J and K Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Gross Income Tax	J1A		Enter the amount from Schedule J, line 1a. ### Note: Tax Years 2024 and subsequent only.
(3)	Tax from Form 1120-L	J1B		Enter the amount from Schedule J, line 1b.
(4)	Section 1291 Tax from Form 8621	J1C		Enter the amount from Schedule J, line 1c.
(5)	Tax Adjustment from Form 8978	J1D		Enter the amount from Schedule J, line 1d.
(6)	Additional Tax Under 197(f)	J1E		Enter the amount from Schedule J, line 1e.
(7)	Base Erosion Tax	J1F		Enter the amount from Schedule J, line 1f.
(8)	Chapter 1 Tax Recapture	J1G		Enter the amount from Schedule J, line 1g.
(9)	Other Chapter 1 Tax	J1Z		Enter the amount from Schedule J, line 1z.
(10)	Corporate Alternative Minimum Tax	J3		Enter the amount from Schedule J, line 3.
(11)	Foreign Tax Credit	J5A		Enter the amount from Schedule J, line 5a.
(12)	Qualified Electric Vehicle Credit (Form 8834)	J5B		Enter the amount from Schedule J, line 5b.
(13)	General Business Credit	J5C		Enter the amount from Schedule J, line 5c.
(14)	Credit For Prior Year Minimum Tax (Form 8827)	J5D		Enter the amount from Schedule J, line 5d.
(15)	Bonds Credits - Form 8912	J5E		Enter the amount from Schedule J, line 5e.
(16)	Adjustment from Form 8978	J5F		Enter the amount from Schedule J, line 5f.
(17)	Total Statutory Credits	J6		Enter the amount from Schedule J, line 6.
(18)	Personal Holding	J8		Enter the amount from Schedule J, line 8.
(19)	Recapture of Investment Credit	J9A		Enter the amount from Schedule J, line 9a.
(20)	Recapture of Low Income Housing Credit	J9B		Enter the amount from Schedule J, line 9b.
(21)	Interest Due Under Look-back Method Form 8697	J9C		Enter the amount from Schedule J, line 9c.
(22)	Interest Due Under Look-back Method Form 8866	J9D		Enter the amount from Schedule J, line 9d.
(22)	Alternative Tax on Qualified Shipping	J9E		Enter the amount from Schedule J, line 9e.
(23)	IRC 453A Tax	J9F		Enter the amount from Schedule J, line 9f.
(24)	Interest/Tax Due Under Sections 453 (1)	J9G		Enter the amount from Schedule J, line 9g.
(25)	Other	J9Z		Enter the amount from Schedule J, line 9z.
(26)	Deferred Tax on the Corporation’s Share	J11B		Enter the amount from Schedule J, line 11b.
(27)	Deferred LIFO Recapture	J11C		Enter the amount from Schedule J, line 11c.
(28)	Preceding Year’s Overpayment	J13		Enter the amount from Schedule J, line 13.
(29)	Current Year Estimated Tax Payments	J14		Enter the amount from Schedule J, line 14.
(30)	Current Year’s refund Applied for Form 4466	J15		Enter the amount from Schedule J, line 15.
(31)	Balance of Lines 13, 14 and 15	J16		Enter the amount from Schedule J, line 16. ### Note: Tax Year 2024 and subsequent - Do Not Transcribe. Line is now Reserved.
(32)	Form 7004 Credit	J17		Enter the amount from Schedule J, line 17.
(33)	Withholding	J18		Enter the amount from Schedule J, line 18.
(34)	Credit from Form 2439	20A		Enter the amount from Schedule J, line 20a.
(35)	Credit for Tax Withheld Under Chapter 3 or 4	20C		Enter the amount from Schedule J, line 20c.
(36)	Other Refundable Credits	20Z		Enter the amount from Schedule J, line 20z.
(37)	Elective Payment Election	J22		Enter the amount from Schedule J, Part II, Line 22.
(38)	Method of Accounting	K?1	★★★★★★	Enter from Schedule K, question 1 as follows: 1. Enter "1" if box a is checked. 2. Enter "2" if box b is checked. 3. Enter "3" if box c is checked. 4. If none or more than one box is checked, enter a zero (0).
(39)	PIA/NAICS Code	?2A	★★★★★★	Enter the code from Schedule K, question 2(a).
(40)	Is Corporation a Subsidiary	?3Y/N		Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(41)	If Yes, Enter Parent Name (Control)	?3NC		Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(42)	Enter Parent TIN	?3TIN		Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(43)	Foreign Country Code	?7B		Press .
(44)	Number of Forms 5472 Attached	?7C		Enter the number from Schedule K, question 7(c).
(45)	NOL Carryover Amount	?12 $		Enter the amount from Schedule K, question 12.
(46)	Corporation has 80% or more change in Ownership	?16		Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press .
(47)	Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange	?17		Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press .
(48)	Corporation assets in a Section 351 transfer	?18		Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press .
(49)	Qualified Opportunity Fund Certification Checkbox	?25Y/N		Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows: Enter "1" - If Yes box is checked. Enter "2" - If No box is checked. Enter "3" - If both boxes are checked. If Blank, press .
(50)	Qualified Opportunity Fund Amount	?25		Enter the amount from Schedule K, question 25.

Exhibit 3.24.16-10

Section 08 Form 1120 (Schedules J and K) (Program 11500)

Note:

Tax Year 2022 and Prior

Elem. No.	Form 1120 Schedules J and K Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Controlled Group Code	J1		Enter the edited digit from the dotted portion of Schedule J, Line 1.
(3)	Gross Income Tax	J2		Enter the amount from Schedule J, line 2.
(4)	Base Erosion Tax	J3		Enter the amount from Schedule J, line 3.
(5)	Foreign Tax Credit	J5A		Enter the amount from Schedule J, line 5a.
(6)	Qualified Electric Vehicle Credit (Form 8834)	J5B		Enter the amount from Schedule J, line 5b.
(7)	General Business Credit	J5C		Enter the amount from Schedule J, line 5c.
(8)	Prior Year Minimum Tax Credit	J5D		Enter the amount from Schedule J, line 5d.
(9)	Bonds Credits - Form 8912	J5E		Enter the amount from Schedule J, line 5e.
(10)	Total Statutory Credits	J6		Enter the amount from Schedule J, line 6.
(11)	Personal Holding	J8		Enter the amount from Schedule J, line 8.
(12)	Recapture of Investment Credit	J9A		Enter the amount from Schedule J, line 9a.
(13)	Recapture of Low Income Housing Credit	J9B		Enter the amount from Schedule J, line 9b.
(14)	Interest Due Under Look-back Method Form 8697	J9C		Enter the amount from Schedule J, line 9c.
(15)	Interest Due Under Look-back Method Form 8866	J9D		Enter the amount from Schedule J, line 9d.
(16)	Alternative Tax on Qualified Shipping	J9E		Enter the amount from Schedule J, line 9e.
(17)	IRC 453A Tax	J9F		Enter the amount from Schedule J, line 9f.
(18)	Other	J9G		Enter the amount from Schedule J, line 9g.
(19)	Balance of Lines 13, 14 and 15	J16		Enter the amount from Schedule J, line 16.
(20)	Form 7004 Credit	J17		Enter the amount from Schedule J, line 17.
(21)	Withholding	J18		Enter the amount from Schedule J, line 18.
(22)	Credit from Form 2439	20A		Enter the amount from Schedule J, line 20a.
(23)	Form 8827	20C		Enter the amount from Schedule J, line 20c.
(24)	Other Refundable Credits	20D		Enter the amount from Schedule J, line 20d.
(25)	Net 965 Tax Liability	J22		Enter the amount from Schedule J, line 22. ### Note: Tax year 2020 and prior year's only.
(26)	Method of Accounting	K?1	★★★★★★	Enter from Schedule K, question 1 as follows: 1. Enter "1" if box a is checked. 2. Enter "2" if box b is checked. 3. Enter "3" if box c is checked. 4. If none or more than one box is checked, enter a zero (0).
(27)	PIA/NAICS Code	?2A	★★★★★★	Enter the code from Schedule K, question 2(a).
(28)	Is Corporation a Subsidiary	?3Y/N		Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(29)	If Yes, Enter Parent Name (Control)	?3NC		Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(30)	Enter Parent TIN	?3TIN		Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(31)	Foreign Country Code	?7B		Press .
(32)	Number of Forms 5472 Attached	?7C		Enter the number from Schedule K, question 7(c).
(33)	NOL Carryover Amount	?12 $		Enter the amount from Schedule K, question 12.
(34)	Corporation has 80% or more change in Ownership	?16		Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press .
(35)	Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange	?17		Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press .
(36)	Corporation assets in a Section 351 transfer	?18		Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press .
(37)	Qualified Opportunity Fund Certification Checkbox	?25Y/N		Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows: Enter "1" - If Yes box is checked. Enter "2" - If No box is checked. Enter "3" - If both boxes are checked. If Blank, press .
(38)	Qualified Opportunity Fund Amount	?25		Enter the amount from Schedule K, question 25.

Exhibit 3.24.16-11

Section 09 Form 1120 (Continuation of Schedule K, Schedule L and Schedule N) (Program 11500)

Note:

Transcribe elements (2) - (10), (19) - (23) and (26), (27) for Tax Year 2023 and Subsequent.

Note:

Elements (2) - (10) moved from Exhibit 3.24.16-9, Section 08.

Elem. No.	Form 1120 Schedules L and N Section 09 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "09" .
(2)	Corporation Receive, Sell, Dispose a Digital Asset	CKBX 27		Enter the numeric digit from Line 27, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(3)	Corporation Member Controlled Group	CKBX 28		Enter the edited digit from the dotted portion of Schedule K, Line 28. ### Note: Only transcribe the edited digit to the right. If not edited, leave blank.
(4)	Section 59(k)(1) Prior Tax Year	CKBX 29A		Enter the numeric digit from Line 29a, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(5)	Section 59(k)(1) Current Tax Year	CKBX 29B		Enter the numeric digit from Line 29b, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(6)	Section 59(k)(3)(A) Current Year	CKBX 29C		Enter the numeric digit from Line 29c, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(7)	Corporation Stock Repurchase	CKBX 30A		Enter the numeric digit from Line 30a, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(8)	Corporation Specified Affiliate Foreign Corporation Rules	CKBX 30B		Enter the numeric digit from Line 30b, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(9)	Corporation Expatriated Entity Foreign Corporation Repurchase	CKBX 30C		Enter the numeric digit from Line 30c, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(10)	Consolidated Return with Gross Receipt or Sales	CKBX 31		Enter the numeric digit from Line 31, as follows: Enter 1 - If Yes box is checked. Enter 2 - If No box is checked. Enter 3 - If both boxes are checked. If Blank, press
(11)	Trade Notes and Accounts Receivable	2AC $	MINUS (−)	Enter the amount from line 2a, Column (c).
(12)	Loans to Shareholders (EOY)	7D $	MINUS (−)	Enter the amount from line 7, Column (d).
(13)	Less Accumulated Depreciation (EOY)	10BD $		Enter the amount from line 10b, Column (d).
(14)	Total Assets Beginning	15B $	MINUS (−)	Enter the amount from line 15, Column (b).
(15)	Total Assets Ending	15D $	MINUS (−)	Enter the amount from line 15, Column (d).
(16)	Other Current Liabilities Ending	18D $	MINUS (−)	Enter the amount from line 18, Column (d).
(17)	Loans from Shareholders (EOY)	19D $	MINUS (−)	Enter the amount from line 19, Column (d).
(18)	Other Liabilities Ending	21D $	MINUS (−)	Enter the amount from line 21, Column (d).
(19)	Preferred Stock Column A	22AA $		Enter the amount from Line 22a, Column (a). ### Note: Tax year 2023 and subsequent only.
(20)	Preferred Stock Column C	22AC $		Enter the amount from Line 22a, Column (c). ### Note: Tax year 2023 and subsequent only.
(21)	Common Stock Column A	22BA $		Enter the amount from Line 22b, Column (a). ### Note: Tax year 2023 and subsequent only.
(22)	Common Stock Column B	22BB $		Enter the amount from Line 22b, Column (b). ### Note: Tax year 2023 and subsequent only.
(23)	Common Stock Column C	22BC $		Enter the amount Line 22b, Column (c). ### Note: Tax year 2023 and subsequent only.
(24)	Preferred & Common Ending	22BD $		Enter the amount from line 22b, Column (d).
(25)	Retained Earnings (BOY)	25B $	MINUS (−)	Enter the amount from line 25, Column (b).
(26)	Less cost of treasury stock (beginning)	27B $	MINUS (−)	Enter the amount Line 27, Column (b). ### Note: Tax year 2023 and subsequent only.
(27)	Less cost of treasury stock (ending)	27D $	MINUS (−)	Enter the amount Line 27, Column (d). ### Note: Tax year 2023 and subsequent only.
(28)	Total Liabilities and Equity (EOY)	28D $		Enter the amount from line 28, Column (d).
(29)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, Schedule N, line 1a.
(30)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(31)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, Schedule N, line 3.
(32)	Was Corporation of any Controlled Foreign Corp?	N?4A		Enter from the "Yes/No" check boxes, Schedule N, line 4a. ### Note: Tax year 2019 and prior year's only.
(33)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(34)	Did Corporation Receive a Distribution Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, Schedule N, line 5.
(35)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(36)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.
(37)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(38)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b.
(39)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c.

Exhibit 3.24.16-12

Section 10 Form 1120 (Schedule D, Schedule O, Form 8949 and Form 8996) (Program 11500)

Elem. No.	Form 1120 Schedule D, Schedule O Form Form 8949 and Form 8996 Section 10 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "10" .
(2)	Dispose of Any Investments	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	L1AD $		Enter the amount from Part I, line 1a, Column (d).
(4)	Short Term 1a Cost or other basis	L1AE $		Enter the amount from Part I, line 1a, Column (e).
(5)	Short Term 1b Sales Price	L1BD $		Enter the amount from Part I, line 1b, Column (d).
(6)	Short Term 1b Cost or other basis	L1BE $		Enter the amount from Part I, line 1b, Column (e).
(7)	Short Term 1b Adjustments	L1BG $	+/-	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 $	+/-	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 $	+/-	Enter the amount from Part I, line 3, Column (g).
(14)	Short-term capital gain or (loss) Form 8824	L5 $		Enter the amount from Part I, line 5, Column (g).
(15)	Long Term 8a Sales Price	L8AD $		Enter the amount from Part II, line 8a, Column (d).
(16)	Long Term 8a Cost or other basis	L8AE $		Enter the amount from Part II, line 8a, Column (e).
(17)	Long Term 8b Sales Price	L8BD $		Enter the amount from Part II, line 8b, Column (d).
(18)	Long Term 8b Cost or other basis	L8BE $		Enter the amount from Part II, line 8b, Column (e).
(19)	Long Term 8b Adjustments	L8BG $	+/-	Enter the amount from Part II, line 8b, Column (g).
(20)	Long Term 9 Sales Price	L9D $		Enter the amount from Part II, line 9, Column (d).
(21)	Long Term 9 Cost or other basis	L9E $		Enter the amount from Part II, line 9, Column (e).
(22)	Long Term 9 Adjustments	L9G $	+/-	Enter the amount from Part II, line 9, Column (g).
(23)	Long Term 10 Sales Price	10D $		Enter the amount from Part II, line 10, Column (d).
(24)	Long Term 10 Cost or other basis	10E $		Enter the amount from Part II, line 10, Column (e).
(25)	Long Term 10 Adjustments	10G $	+/-	Enter the amount from Part II, line 10, Column (g).
(26)	Long-term capital gain or (loss) Form 8824	L13$		Enter the amount from Part II, line 13.
(27)	Capital Gain Distributions	L14 $		Enter the amount from Part II, line 14.
(28)	Part II Line 1(c)	PT21C		Enter the amount from Schedule O, Part II, line 1(c).
(29)	Part II Line 1(d)	1D		Enter the amount from Schedule O, Part II, line 1(d).
(30)	Part II Line 1(e)	1E		Enter the amount from Schedule O, Part II, line 1(e).
(31)	Part III Line 1(f)	PT31F		Enter the amount from Schedule O, Part III, line 1(f).
(32)	Part III Line 1(g)	1G		Enter the amount from Schedule O, Part III, line 1(g).
(33)	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).
(34)	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).
(35)	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).
(36)	Z Code Indicator Part I Form 8949	ZPTI IND	★★★★★★	Enter "1" if additional Z value is present Column (f) in Part I.
(37)	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).
(38)	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).
(39)	Y Code Recaptured Deferral Amount	YPTI 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 “Y” in Column (f).
(40)	Y Code Indicator Part I Form 8949	YPTI IND	★★★★★★	Enter "1" if additional Y value is present Column (f) in Part I.
(41)	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)
(42)	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).
(43)	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).
(44)	Z Code Indicator Part II Form 8949	ZPTII IND	★★★★★★	Enter "1" if additional Z value is present Column (f) in Part II.
(45)	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).
(46)	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).
(47)	Y Code Recaptured Deferral Amount	YPTII 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 “Y” in Column (f).
(48)	Y Code Indicator Part II Form 8949	YPTII IND	★★★★★★	Enter "1" if additional Y value is present Column (f) in Part II.
(49)	Dispose of Any Investments Form 8996	INV CKBX	★★★★★★	Enter the numeric digit from the Checkbox on line 5 on Form 8996. 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.
(50)	Electing to Decertify as QOF	QOF CKBX	★★★★★★	### Note: This line is reserved on Form 8996. Enter a "0" or press F7.
(51)	Qualified Opportunity 6 month	L7 $		Enter the amount from Part II line 7 on Form 8996. ### Note: TY2020 enter from the edited line number.
(52)	Total Assets	L8 $		Enter the amount from Part II line 8 on Form 8996. ### Note: TY2020 enter from the edited line number.
(53)	Qualified Opportunity Last Day of Tax Year	L10 $		Enter the amount from Part II line 10 on Form 8996. ### Note: TY2020 enter from the edited line number.
(54)	Total Assets Last Day of Tax Year	L11 $		Enter the amount from Part II line 11 on Form 8996. ### Note: TY2020 enter from the edited line number.
(55)	Divide Line by 2.0	L14		Enter the amount from Part III line 14 on Form 8996. ### Note: TY2020 enter from the edited line number.
(56)	Is Line Equal to or More than .90	L15		Enter the amount from Part III line 15 on Form 8996. ### Note: TY2020 enter from the edited line number.

Exhibit 3.24.16-13

Section 11 Form 1120 (Form 4626) (Programs 11500, 11508, 11509 and 11540)

Elem. No.	Form 1120 Form 4626 Section 11 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "11" .
(2)	Pre-Adjustment AMTI	LN3	MINUS (−)	Enter the amount from line 3.
(3)	Adjusted Current Earnings	L4E	MINUS (−)	Enter the amount from line 4e.
(4)	Alternative Tax Net Operating Loss Deduction	LN6		Enter the amount from line 6.
(5)	Alternative Minimum Tax Foreign Tax Credit	L11		Enter the amount from line 11.
(6)	Control Group Checkbox	A CKBX		Enter the numeric digit from Question A, Control Group Checkbox as follows: Enter "1" - If "Yes" box is checked. Enter "2" - If "No" box is checked. Enter "3" - If both boxes are checked. If Blank, press .
(7)	FPMNG Checkbox	B CKBX		Enter the numeric digit from Question B, FPMNG Checkbox as follows: Enter "1" - If "Yes" box is checked. Enter "2" - If "No" box is checked. Enter "3" - If both boxes are checked. If Blank, press .
(8)	AFS First Year Amount	AFSI 1A(a) $		Enter the amount from Part I, Line 1a, Column a.
(9)	AFS Second Year Amount	AFSI 1A(b) $		Enter the amount from Part I, Line 1a, Column (b).
(10)	AFS Third Year Amount	AFSI 1A(c) $		Enter the amount from Part I, Line 1a, Column (c).
(11)	Test Group Entity AFS First Year Amount	AFSI 1F(a) $		Enter the amount from Part I, Line 1f, Column (a).
(12)	Test Group Entity AFS Second Year	AFSI 1F(b) $		Enter the amount from Part I, Line 1f, Column (b).
(13)	Test Group Entity AFS Third Year	AFSI 1F(c) $		Enter the amount from Part I, Line 1f, Column (c).
(14)	AFSI First Year Amount	AFSI I5(A) $		Enter the amount from Part I, Line 5, Column (a).
(15)	AFSI Second Year Amount	AFSI I5(B) $		Enter the amount from Part I, Line 5, Column (b).
(16)	AFSI Third Year Amount	AFSI I5(C) $		Enter the amount from Part I, Line 5, Column (c).
(17)	US Trade First Year Amount	LI13(A) $		Enter the amount from Part I, Line 13, Column (a).
(18)	US Trade Second Year Amount	LI13(B) $		Enter the amount from Part I, Line 13, Column (b).
(19)	US Trade Third Year Amount	LI13(C) $		Enter the amount from Part I, Line 13, Column (c).
(20)	US Trade Three Year Average	LI15 $		Enter the amount from Part I, Line 15.
(21)	AFS Corporation Amount	LII1A $		Enter the amount from Part II, Line 1a.
(22)	AFS Corporation Before Adjustment Amount	LII1F $		Enter the amount from Part II, Line 1f.
(23)	AFSI Net Loss Carryover Amount	LII4 $		Enter the amount from Part II, Line 4.
(24)	Financial Statement Net Operating Loss Amount	LII5 $		Enter the amount from Part II, Line 5.
(25)	Alternative Minimum Foreign Tax Credit Amount	LII8 $		Enter the amount from Part II, Line 8.
(26)	Tentative Minimum Tax Amount	LII9 $		Enter the amount from Part II, Line 9.
(27)	Final Alternative Minimum Tax Amount	LII13 $		Enter the amount from Part II, Line 13.

Exhibit 3.24.16-14

Section 12 Form 4797(Program 11500 and 12100

Note:

Tax Year 2025 and Later

Elem. No.	Form 1120 Section 12 Data Element Name	Prompt	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 1b
(5)	Total Gain or Loss	L7 $	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 $	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 $	Enter the amount from line 18b.

Exhibit 3.24.16-15

Section 14 Form 1125–A (Program 11500)

Elem. No.	Form 1125-A Section 14 Data Element Name	Prompt	Fld. Term	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "14" .
(2)	Beginning Inventory	L1 $		Enter the amount from line 1.
(3)	Total	L6 $		Enter the amount from line 6.
(4)	Ending Inventory	L7 $	MINUS (-)	Enter the amount from line 7.

Exhibit 3.24.16-16

Section 15 Form 4136 (Programs 11500,11501, 11502, 11503, 11506, 11508, 11509, 11511, 11540, 12100)

Note:

Never enter an amount without a corresponding credit reference number.

Elem. No.	Form 4136 Section 15 Data Element Name	Prompt	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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #20	CRN20(E)	Enter the CRN from Column (e) following the twentieth amount.

Exhibit 3.24.16-17

Section 19 Form 8978 (Programs 11500, 11501,11502, 11503, 11508, 11509, 11511, 11540)

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 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 line 14 on Form 8978.
(4)	Total Penalties	L16		Enter the amount from line 16 on Form 8978.
(5)	Total Interest	L18		Enter the amount from line 18 on Form 8978.

Exhibit 3.24.16-18

Section 20 Form 965-B (Programs 11500, 11503, 11508, 11509, 11511)

Note:

Elements (18) - (23) are on 1120-REIT Program 11508 only.

Elem No.	Form 965-B 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 Year (YYYY) from Form 965-B Column (a) line 1.
(3)	Net 965 Tax Liability Transferred 1	H1 TAX $	MINUS (-)	Enter the amount from Form 965-B Column (h) line 1.
(4)	Tax Identification Number 1	I1 TIN		Enter the TIN from Form 965-B Column (i) line 1.
(5)	Election or Transfer Year 2	A2 Year		Enter Year (YYYY) from Form 965-B Column (a) line 2.
(6)	Net 965 Tax Liability Transferred 2	H2 TAX $	MINUS (-)	Enter the amount from Form 965-B Column (h) line 2.
(7)	Tax Identification Number 2	I2 TIN		Enter the TIN from Form 965-B Column (i) line 2.
(8)	Election or Transfer Year 3	A3 Year		Enter Year (YYYY) from Form 965-B Column (a) line 3.
(9)	Net 965 Tax Liability Transferred 3	H3 TAX $	MINUS (-)	Enter the amount from Form 965-B Column (h) line 3.
(10)	Tax Identification Number 3	I3 TIN		Enter the TIN from Form 965-B Column (i) line 3.
(11)	Election or Transfer Year 4	A4 Year		Enter Year (YYYY) from Form 965-B Column (a) line 4.
(12)	Net 965 Tax Liability Transferred 4	H4 TAX $	MINUS (-)	Enter the amount from Form 965-B Column (h) line 4.
(13)	Tax Identification Number 4	I4 TIN		Enter the TIN from Form 965-B Column (i) line 4.
(14)	Election or Transfer Year 5	A5 Year		Enter Year (YYYY) from Form 965-B Column (a) line 5.
(15)	Net 965 Tax Liability Transferred 5	H5 TAX $	MINUS (-)	Enter the amount from Form 965-B Column (h) line 5.
(16)	Tax Identification Number 5	I5 TIN		Enter the TIN from Form 965-B Column (i) line 5.
(17)	Form 965-B Part I Indicator	IND		Enter the edited digit to the right of Part I on Form 965-B.
(18)	Amount Elected Accounted Over Time 1	AMT1 $		Enter the amount from Form 965-B Part III line 1(a) Column (b). ### Note: Elements (18) - (23) on Form 1120-REIT only.
(19)	Amount Elected Accounted Over Time 2	AMT2 $		Enter the amount from Form 965-B Part III line 1(b) Column (b).
(20)	Amount Elected Accounted Over Time 3	AMT 3 $		Enter the amount from Form 965-B Part III line 2(a) Column (b).
(21)	Amount Elected Accounted Over Time 4	AMT 4 $		Enter the amount from Form 965-B Part III line 2(b) Column (b).
(22)	Amount Elected Accounted Over Time 5	AMT 5 $		Enter the amount from Form 965-B Part III line 3(a) Column (b).
(23)	Amount Elected Accounted Over Time 6	AMT 6 $		Enter the amount from Form 965-B Part III line 3(b) Column (b).

Exhibit 3.24.16-19

Section 21 Form 8941 (Programs 11500, 11501, 11502, 11503, 11508, 11509, 11511, 11540, 12100)

Use the instructions below for inputting Form 8941, when it is attached.

Elem. No.	Form 8941 Section 21 Data Element Name	Prompt	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, 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 .
(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 Individual 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.
(7)	Average annual wages	LN3 $	Enter the amount from Form 8941, line 3.
(8)	Health Insurance Premiums paid	LN4 $	Enter the amount from line 4.
(9)	Premiums you would have paid	LN5 $	Enter the amount from line 5.
(10)	Premium Subsidies Paid	L10 $	Enter the amount from Form 8941, line 10.
(11)	Number of Employees with Premiums Paid Under Qualified Arrangement	L13	Enter the number from Form 8941, line 13.
(12)	Number of Full Time Employees With Premiums Paid Under Qualified Arrangement	L14	Enter the number from Form 8941, line 14.
(13)	Credit for small Employer Health Insurance Premiums	L15 $	Enter the amount from Form 8941, line 15.
(14)	Sum of 12 and 15	L16 $	Enter the amount from Form 8941, line 16.
(15)	Cooperatives, Estates, Trusts credit	L18 $	Enter the amount from Form 8941, line 18.

Exhibit 3.24.16-20

Section 22 Form 5884–B (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540, 12100)

Elem. No.	Form 5884-B Section 22 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "22" .
(2)	Total of Line 9 Columns 9a - c	L10 $	Enter the amount from line 10.
(3)	Number of Retained Workers	L11	Enter the number from line 11.

Exhibit 3.24.16-21

Section 23 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)

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)	Corporate CAMT and BEAT	CKBX		.Enter from the Yes/No check boxes above Part I.
(3)	General Business Credits Line 1	LN1 $		Enter the amount from line 1.
(4)	Passive Activity Credit Amount	LN2 $		Enter the amount from line 2.
(5)	Passive Activity Credits Allowed	LN3 $		Enter the amount from line 3.
(6)	Carryforward of General Business Credits	LN4 $		Enter the amount from line 4.
(7)	Carryback of General Business Credits	LN5 $		Enter the amount from line 5.
(8)	Certain Allowable Credits	10B $		Enter the amount from line 10b.
(9)	Line 3 of all Parts III	L22 $		Enter the amount from line 22.
(10)	Passive Activity Credit Allowed	L24 $		Enter the amount from line 24.
(11)	Add lines 17a and 26	L28 $		Enter the amount from line 28.
(12)	General Business Credits	L30 $		Enter the amount from line 30.
(13)	Passive Activity Credit	L32 $		Enter the amount from line 32.
(14)	Passive Activity Credits Allowed	L33 $		Enter the amount from line 33.
(15)	Carryforward of Business Credits	L34 $		Enter the amount from line 34.
(16)	Carryback of Business Credits	L35 $		Enter the amount from line 35.
(17)	Form 3468 Investment Credit	1A(G) $		Enter the amount from Line 1a, Column (g).
(18)	Form 7207 Registration Number	1B(B)		Enter the Registration number from Line 1b, Column (b).
(19)	Form 7207 Credit Transfer Election	1B(F) $	MINUS (-)	Enter the amount from Line 1b, Column (f).
(20)	Form 7207 Credit Amount	1B(G)$		Enter the amount from Line 1b, Column (g).
(21)	Form 7207 Gross Elective Payment	1B(H) $		Enter the amount from Line 1b, Column (h).
(22)	Form 7207 Net Elective Payment	1B(J) $		Enter the amount from Line 1b, Column (j).
(23)	Form 6765 Credit for Increasing Research Activities	1C(J) $		Enter the amount from Line 1c, Column (g).
(24)	Form 3468 Registration Number	1D(B)		Enter the Registration number from Line 1d, Column (b).
(25)	Form 3468 Credit Transfer Election	1D(F) $	MINUS (-)	Enter the amount from Line 1d, Column (f).
(26)	Form 3468 Credit Amount	1D(G) $		Enter the amount from Line 1d, Column (g).
(27)	Form 3468 Gross Elective Payment	1D(H) $		Enter the amount from Line 1d, Column (h).
(28)	Form 3468 Net Elective Payment	1D(J) $		Enter the amount from Line 1d, Column (j).
(30)	Form 8826 Disabled Access Credit	1E(G) $		Enter the amount from Line 1e, Column (g).
(31)	Form 8835 Registration Number	1F(B)		Enter the Registration number from Line 1f, Column (b).
(32)	Form 8835 Credit Transfer Election	1F(F) $	MINUS (-)	Enter the amount from Line 1f, Column (f).
(33)	Form 8835 Net GBC	1F(G)$		Enter the amount from Line 1f, Column (g).
(34)	Form 7210 Registration Number	1G(B)		Enter the Registration number from Line 1g, Column (b).
(35)	Form 7210 Credit Transfer Election	1G(F) $	MINUS (-)	Enter the amount from Line 1g, Column (f).
(36)	Form 7210 Credit Amount	1G(G)$		Enter the amount from Line 1f, Column (g).
(37)	Form 7210 Gross Elective Payment	1G(H) $		Enter the amount from Line 1g, Column (h).
(38)	Form 7210 Net Elective Payment	1G(J) $		Enter the amount from Line 1g, Column (j).
(39)	Form 8820 Orphan Drug Credit	1H(G) $		Enter the amount from Line 1h, Column (g).
(40)	Form 8874 New Markets Credit	1I(G) $		Enter the amount from Line 1i, Column (g).
(41)	Form 8881 Small Employer Pension Plan	1J(J) $		Enter the amount from Line 1j, Column (j).
(42)	Form 8882 Employers Provided Child Care	1K(G) $		Enter the amount from Line 1k, Column (g).
(43)	Form 8864 Biodiesel & Renewable Diesel Fuels	1L(G) $		Enter the amount from Line 1l, Column (g).
(44)	Form 8896 Low Sulfur Diesel Fuels	1M(G) $		Enter the amount from Line 1m, Column (g).
(45)	Form 8906 Distilled Spirits Credit	1N(G) $		Enter the amount from Line 1n, Column (g).

Exhibit 3.24.16-22

Section 24 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)

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 (j).
(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 7218 Elective Net Payment Amount	1Q(J) $		Enter the amount from Line 1q, Column (j).
(12)	Form 8910	1R(G) $		Enter the amount from Line 1r, Column (g).
(13)	Form 8911 Registration Number	1S(B)		Enter the Registration number from Line 1s, Column (b).
(14)	Form 8911 Credit Transfer Election	1S(F) $	MINUS (-)	Enter the amount from Line 1s, Column (f).
(15)	Form 8911 Credit Amount	1S(G)$		Enter the amount from Line 1s, Column (g).
(16)	Form 8911 Reserved Credit Gross Elective Payment	1S(H) $		Enter the amount from Line 1s, Column (h).
(17)	Form 8911 Net Elective Payment	1S(J) $		Enter the amount from Line 1s, Column (j).
(18)	Form 8830 Enhanced Oil Recovery Credit	1T(G)$		Enter the amount from Line 1t, Column (g).
(19)	Form 7213 Registration Number	1U(B)		Enter the Registration number from Line 1u, Column (b).
(20)	Form 7213 Credit Transfer Election	1U(F) $	MINUS (-)	Enter the amount from Line 1u, Column (f).
(21)	Form 7213 Credit Amount	1U(G) $		Enter the amount from Line 1u, Column (g).
(22)	Form 7213 Reserved Credit Gross Elective Payment	1U(H) $		Enter the amount from Line 1u, Column (h).
(23)	Form 7213 Net Elective Payment	1U(J) $		Enter the amount from Line 1u, Column (j).
(24)	Form 3468 Registration Number	1V(B)		Enter the Registration number from Line 1v, Column (b).
(25)	Form 3468 Credit Transfer Election	1V(F) $	MINUS (-)	Enter the amount from Line 1v, Column (f).
(26)	Form 3468 Credit Amount	1V(G) $		Enter the amount from Line 1v, Column (g).
(27)	Form 3468 Gross Elective Payment	1V(H) $		Enter the amount from Line 1v, Column (h).
(28)	Form 3468 Net Elective Payment Amount	1V(J) $		Enter the amount from Line 1v, Column (j).
(29)	Form 8932 Credit for Employer Differential Wage Payments	1W(G) $		Enter the amount from Line 1w, Column (g).
(30)	Form 8933 Registration Number	1X(B)		Enter the Registration number from Line 1x, Column (b).
(31)	Form 8933 Credit Transfer Election	1X(F) $	MINUS (-)	Enter the amount from Line 1x, Column (f).
(32)	Form 8933 Credit Amount	1X(G) $		Enter the amount from Line 1x, Column (g).
(33)	Form 8933 Credit Gross Elective Payment	1X(H) $		Enter the amount from Line 1x, Column (h).
(34)	Form 8933 Net Elective Payment	1X(J) $		Enter the amount from Line 1x, Column (j).
(35)	Form 8936 Qualified Plug-in Electric Drive Motor Vehicle	1Y(G) $		Enter the amount from Line 1y, Column (g).

Exhibit 3.24.16-23

Section 25 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)

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) $	MINUS (-)	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 Credit 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 Registration Number	4E(B)		Enter the Registration number from Line 4e, Column (b).
(26)	Form 8835 Credit Transfer Election	4E(F)$	MINUS (-)	Enter the amount from Line 4e, Column(f).
(27)	Form 8835 Credit Amount	4E(G)$		Enter the amount from Line 4e, column (g).
(28)	Form 8835 Reserved Credit Gross Elective Payment	4E(H) $		Enter the amount from Line 4e, Column (h).
(29)	Form 8835 Net Elective Payment	4E(J) $		Enter the amount from Line 4e, Column (j).
(30)	Employer Social Security & Medicare	4F(G) $		Enter the amount from Line 4f, Column (g).
(31)	Qualified Railroad Truck Maintenance	4G(G) $		Enter the amount from Line 4g, Column (g).
(32)	Small Employer Health Insurance	4H(G) $		Enter the amount from Line 4h, Column (g).
(33)	Form 6765 Increasing Research Activities	4I(G) $		Enter the amount from Line 4i, Column (g).
(34)	Form 8994 Employer Credit	4J(G) $		Enter the amount from Line 4j, Column (g).
(35)	Form 3468 Part IV Rehab. Credit	4K(G) $		Enter the amount from Line 4k, Column (g).
(36)	Other	4Z(G) $		Enter the amount from Line 4z, Column (g).
(37)	Form 3800 Part V Indicator	IND		Enter the edited digit to right margin of Page 4, Part III, Line 6.

Exhibit 3.24.16-24

Section 26 Form 8997 (Programs 11500, 11502 and 12100)

Elem. No.	Form 8997 Section 26 Data Element Name	Prompt	Instructions
(1)	Section Number	Sect:	Press if already present on the screen; otherwise, enter "26" .
(2)	QOF EIN 1	PTI 1(A)	Enter the EIN from Form 8997, Part I, Row 1, Column (a).
(3)	Date QOF Investment Acquired 1	PTI 1(B)	Enter the Date from Form 8997, Part I, Row 1, Column (b).
(4)	Special Gain Code 1	PTI 1(D)	Enter the Alpha Code from Form 8997, Part I, Row 1, Column (d).
(5)	Short Term Deferred Gain QOF 1	PTI 1(E)	Enter the Amount from Form 8997, Part I, Row 1, Column (e).
(6)	Long Term Deferred Gain QOF 1	PTI 1(F)	Enter the Amount from Form 8997, 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 8997, Part II, Row 1, Column (a).
(11)	Date QOF Investment Acquired 1	PTII 1(B)	Enter the Date from Form 8997, Part II, Row 1, Column (b).
(12)	Special Gain Code	PTII 1(D)	Enter the Alpha Code from Form 8997, Part II, Row 1, Column (d).
(13)	Short Term Deferred Gain QOF 1	PTII 1(E)	Enter the Amount from Form 8997, Part II, Row 1, Column (e).
(14)	Long Term Deferred Gain QOF 1	PTII 1(F)	Enter the Amount from Form 8997, 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 8997, Part III, Row 1, Column (a).
(19)	Date QOF Investment Acquired 1	PTIII 1(B)	Enter the Date of Event from Form 8997, Part III, Row 1, Column (b).
(20)	Special Gain Code 1	PTIII 1(D)	Enter the Alpha Code from Form 8997, 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) Deferred Short Term Gain.
(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.
(26)	QOF EIN 1	PTIV 1(A)	Enter the EIN from Form 8997, Part IV, Row 1, Column (a).
(27)	Date QOF Investment Acquired 1	PTIV 1(B)	Enter the Date from Form 8997, Part IV, Row 1, Column (b).
(28)	Special Gain Code 1	PTIV 1(D)	Enter the Alpha Code from Form 8997, 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 3.24.16-25

Section 27 Form 8283 (Program 11500, 11502, and 11511)

Elem. No.	Form 1120 Section 27 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter 27.
(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 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 3.24.16-26

Section 29 Form 6252 (Programs 11500, 12100)

Note:

Only enter for 2019 and later.

Elem. No.	Form 6252 Section 29 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "29" .
(2)	Description of Property	L1	★★★★★★	Enter the numeric digit from Line 1. Valid entries are 1. "1" for Timeshares or Residential Lots 2. "2" for Sale by an individual or personal use property (within the meaning of section 1275(b)(3)) 3. "3" for Sale of any property used or produced in the trade or business of farming (within the meaning of section 2032A(e)(4) or (5)) 4. "4" for Other or if Blank.
(3)	Date Acquired	L2A		Enter the date (MMDDYYYY) from line 2a.
(4)	Date Sold	L2B		Enter the date (MMDDYYYY) from line 2b.
(5)	Subtract Line 6 from Line 5	PTI 7		Enter the amount from Part I line 7.
(6)	Gross Profit Percentage	PTII 19		Enter the percentage from Part II line 19. ### Note: Pick up one-digit before the decimal and up to 4 digits following the decimal.
(7)	Payments Received During the Year	PTII 21		Enter the amount from Part II line 21.
(8)	Payments Received in Prior Year's	PTII 23		Enter the amount from Part II line 23.

Exhibit 3.24.16-27

Section 31 Form 8936 Schedule A (Program 11500, 11540, 12100)

Elem. No.	Form 8936 Sch. A Section 31 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter “31” always.
(2)	First Vehicle Identification Number (VIN)	1A I2(A)	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 13	Enter the date from the First Schedule A, Part I, Line 3.
(4)	First Tentative Credit Amount	1A II9$	Enter the amount from the First Schedule A, Part II, Line 9.
(5)	Business Use of New Clean Vehicle	1A II11$	Enter the amount from the First Schedule A Part II, Line 11.
(6)	First Smaller of Line 15 or Line 16	1A IV17$	Enter the amount from First Schedule A, Part IV, Line 17.
(7)	First Smaller of Line 24 or Line 25	1A V26$	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. ### Note: Do not Transcribe/Enter this field until instructed per SERP Alert.
(9)	Second Vehicle Identification Number (VIN)	2A I2(A)	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 13	Enter the date from the Second Schedule A, Part I, Line 3.
(11)	Second Tentative Credit Amount	2A II9$	Enter the amount from the Second Schedule A, Part II, Line 9.
(12)	Business Use of New Clean Vehicle	2A II11$	Enter the amount from the Second Schedule A Part II, Line 11.
(13)	Second Smaller of Line 15 or Line 16	2A IV17$	Enter the amount from the Second Schedule A, Part IV, Line 17.
(14)	Second Smaller of Line 24 or Line 25	2A V26$	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. Note: Do not Transcribe/Enter this field until instructed per SERP Alert.
(16)	Form 8936 Sch. A Indicator	IND	Enter the edited digits from the bottom right margin of Page 3 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 3.24.16-28

Section 35 Form 4255 (Program 11501, 11504, 11510, 11510, 12100)

Elem. No.	Form 4255 Section 35 Data Element Name	Prompt	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). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(5)	Form 3468 Part III Excessive Payment Amount	1 1B(T)	Enter the amount from Part 1, Line 1b Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(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). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(11)	Type of Cooperative Checkbox	1 1E(T)	Enter the amount from Part 1, Line 1e Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(12)	Form 7213 Recapture EPE Amount	1 1F(S)	Enter the amount from Part 1, Line 1f Column (s). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(13)	Form 7213 Excessive Payment Amount	1 1F(T)	Enter the amount from Part 1, Line 1f Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(14)	Form 3468 Part V Recapture EPE Amount	1 1G(S)	Enter the amount from Part 1, Line 1g Column (s). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(15)	Form 3468 Part V Excessive Payment Amount	1 1G(T)	Enter the amount from Part 1, Line 1g Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(16)	Form 8936 Recapture EPE Amount	1 1H(S)	Enter the amount from Part 1, Line 1h Column (s). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(17)	Form 8936 Excessive Payment Amount	1 1H(T)	Enter the amount from Part 1, Line 1h Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(18)	Form 7211 Recapture EPE Amount	1 1I(S)	Enter the amount from Part 1, Line 1i Column (s). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(19)	Form 7211 Excessive Payment Amount	1 1I(T)	Enter the amount from Part 1, Line 1i Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(20)	Form 3468 Part VI Recapture EPE Amount	1 1J(S)	Enter the amount from Part 1, Line 1j Column (s). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(21)	Form 3468 Part VI Excessive Payment Amount	1 1J(T)	Enter the amount from Part 1, Line 1j Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(22)	Form 8835 Recapture EPE Amount	1 1K(S)	Enter the amount from Part 1, Line 1k Column (s). ### Note: Do not transcribe For Program 12100, Form 1120-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). ### Note: Do not transcribe For Program 12100, Form 1120-S.
(26)	Form 8911 Excessive Payment Amount	1 2B(T)	Enter the amount from Part 1, Line 2b Column (t). ### Note: Do not transcribe For Program 12100, Form 1120-S.

Exhibit 3.24.16-29

Section 01 Form 1120-C (Program 11540)

Elem. No.	Form 1120-C 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EI Number" block.
(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 upper center portion of the return.
(10)	1120 Filed in Previous Year	BXALN3		Enter "1" if the checkbox in box A, line 3 is checked.
(11)	Type of Cooperative Checkbox	C CKBX		Enter from the check boxes on Line C as follows: 1. If the first box is checked, enter "1" . 2. If the second box is checked, enter "2" .
(12)	Condition Codes	CCC		Enter the edited code from the dotted portion of Lines 8-9.
(13)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to line 1c. 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 to override.
(14)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return. If a computer condition code "G" is present and the document is a non-remittance return, end the document after this element. If a computer condition code "G" is present and the document is a remittance return, press to proceed to Section 03.
(15)	Type of Organization Code	BOXCRT		Enter the edited digit from the right margin of box C.
(16)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.
(17)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(18)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(19)	Street Address	ADDR		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(20)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(21)	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.
(22)	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 3.24.16-30

Section 02 Form 1120-C (Program 11540)

Exhibit 3.24.16-3.

Exhibit 3.24.16-31

Section 03 Form 1120-C (Program 11542)

Note:

For Tax Year 2024 and Later

Elem. No.	Form 1120-C 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 from 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)	Gross Receipts Less Returns	L1C	MINUS (−)	Enter the amount from line 1c.
(4)	Cost of Goods Sold	LN2	MINUS (−)	Enter the amount from line 2.
(5)	Total Income	L10	MINUS (−)	Enter the amount from line 10.
(6)	Salaries & Wages	L12	MINUS (−)	Enter the amount from line 12.
(7)	Bad Debts	L13	MINUS (−)	Enter the amount from line 13.
(8)	Domestic Production Activities	L22		Enter the amount from line 22.
(9)	Total Deductions	L24	MINUS (−)	Enter the amount from line 24.
(10)	Deductions- Section 1382	25B	MINUS (−)	Enter the amount from line 25b.
(11)	Net Operating Loss Deduction	26A	MINUS (−)	Enter the amount from line 26a.
(12)	Special Deductions	26B	MINUS (−)	Enter the amount from line 26b.
(13)	Taxable Income	L27	MINUS (−)	Enter the amount from line 27.
(14)	Total Tax	L28		Enter the amount from line 28.
(15)	Net 965 Tax Liability Paid for Reporting Year	L29		Enter the amount from line 29.
(16)	Preceding Year Overpayment	30A		Enter the amount from line 30a.
(17)	Current Year Estimated Tax	30B		Enter the amount from line 30b.
(18)	Current Year Refund Applied on Form 4466	30C		Enter the amount from line 30c.
(19)	Tax Deposited- Form 7004	30D		Enter the amount from line 30d.
(20)	Credit From Form 2439	30E(1)		Enter the amount from line 30e(1).
(21)	Section 1383 Credit	30G		Enter the amount from line 30g.
(22)	Elective Payment Election	30H $		Enter the amount from line 30h.
(23)	Other	30Z		Enter the amount from line 30z.
(24)	E. S. Penalty	L32		Enter the amount from line 32.
(25)	Tax Due/Overpayment	33/34	MINUS (−)	Enter the amount from line 33 or line 34 as follows: 1. Enter the amount from line 33, if present, and press . 2. If there is no entry on line 33, enter the amount from line 34 and press MINUS (-).
(26)	Credit to Next Year Estimated Tax	L35A LF		Enter the amount from line 35a following the phrase, "Credited to 2025 estimated tax" .
(27)	Routing Number	35C		Enter up to 9 digits of the RTN from line 35c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 35c and Line 35e is blank. * an illegible character is present in either Line 35c or 35e. * one or more numbers have been altered, white-out, or marked through in either the 35c or 35e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 35c or Line 35e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(28)	Type of Depositor Account	35D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 35d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 35d is marked and Line 35c AND Line 35e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(29)	Depositor Account Number	35E	★★★★★★ This is a MUST ENTER field if "Line 35c or Line 35d" contain an entry.	Enter the alpha/numeric Account Number from line 35e. 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: * 35e is not present and there is data on Line 35c. * an illegible character is present in either 35c or 35e. * one or more characters have been altered, white-out, or marked through in either Line 35c or Line 35e. * one or more characters have been written over to CHANGE an existing entry in either Line 35c or Line 35d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 35e.
(30)	DAN For Verification	35E	★★★★★★ This is a MUST ENTER field if "Line 35e" contains data.	Enter Line 35e again 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 35e (DAN) fields agree.
(31)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(32)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(33)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(34)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-32

Section 03 Form 1120-C (Program 11541)

Note:

For Tax Year 2023

Elem. No.	Form 1120-C 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 from 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)	Gross Receipts Less Returns	L1C	MINUS (−)	Enter the amount from line 1c.
(4)	Cost of Goods Sold	LN2	MINUS (−)	Enter the amount from line 2.
(5)	Total Income	L10	MINUS (−)	Enter the amount from line 10.
(6)	Salaries & Wages	L12	MINUS (−)	Enter the amount from line 12.
(7)	Bad Debts	L13	MINUS (−)	Enter the amount from line 13.
(8)	Domestic Production Activities	L22		Enter the amount from line 22.
(9)	Total Deductions	L24	MINUS (−)	Enter the amount from line 24.
(10)	Deductions- Section 1382	25B	MINUS (−)	Enter the amount from line 25b.
(11)	Net Operating Loss Deduction	26A	MINUS (−)	Enter the amount from line 26a.
(12)	Special Deductions	26B	MINUS (−)	Enter the amount from line 26b.
(13)	Taxable Income	L27	MINUS (−)	Enter the amount from line 27.
(14)	Total Tax	L28		Enter the amount from line 28.
(15)	Net 965 Tax Liability Paid for Reporting Year	L29		Enter the amount from line 29. ### Note: Tax year 2020 and prior year's only.
(16)	Estimated Tax Credit	30D		Enter the amount from line 30d.
(17)	Tax Deposited- Form 7004	30E		Enter the amount from line 30e.
(18)	Credit From Form 2439	30F(1)		Enter the amount from line 30f(1).
(19)	Refundable Credits 3800/8827	30G		Enter the amount from line 30g.
(20)	Section 1383 Credit	30H		Enter the amount from line 30h.
(21)	Elective Payment Election	30I $		Enter the amount from line 30i.
(22)	E. S. Penalty	L31		Enter the amount from line 31.
(23)	Tax Due/Overpayment	32/33	MINUS (−)	Enter the amount from line 32 or line 33 as follows: 1. Enter the amount from line 32, if present, and press . 2. If there is no entry on line 32, enter the amount from line 33 and press MINUS(-).
(24)	Credit to Next Year Estimated Tax	L34 LF		Enter the amount from line 34 following the phrase, "Credited to 2021 estimated tax" .
(25)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(26)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(27)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(28)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-33

Section 03 Form 1120-C (Program 11540)

Note:

For Tax Years 2022 and Prior

Elem. No.	Form 1120-C 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 from 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)	Gross Receipts Less Returns	L1C	MINUS (−)	Enter the amount from line 1c.
(4)	Cost of Goods Sold	LN2	MINUS (−)	Enter the amount from line 2.
(5)	Total Income	L10	MINUS (−)	Enter the amount from line 10.
(6)	Salaries & Wages	L12	MINUS (−)	Enter the amount from line 12.
(7)	Bad Debts	L13	MINUS (−)	Enter the amount from line 13.
(8)	Domestic Production Activities	L22 $		Enter the amount from line 22.
(9)	Total Deductions	L24	MINUS (−)	Enter the amount from line 24.
(10)	Deductions- Section 1382	25B	MINUS (−)	Enter the amount from line 25b.
(11)	Net Operating Loss Deduction	26A	MINUS (−)	Enter the amount from line 26a.
(12)	Special Deductions	26B	MINUS (−)	Enter the amount from line 26b.
(13)	Taxable Income	L27	MINUS (−)	Enter the amount from line 27.
(14)	Total Tax	L28		Enter the amount from line 28.
(15)	Net 965 Tax Liability Paid for Reporting Year	L29		Enter the amount from line 29. ### Note: Tax year 2020 and prior year's only.
(16)	Estimated Tax Credit	30D		Enter the amount from line 30d.
(17)	Tax Deposited- Form 7004	30E		Enter the amount from line 30e.
(18)	Credit From Form 2439	30F(1)		Enter the amount from line 30f(1).
(19)	Refundable Credits 3800/8827	30G		Enter the amount from line 30g.
(20)	Section 1383 Credit	30H		Enter the amount from line 30h.
(21)	Net 965 Tax Liability	30I		Enter the amount from line 30i. ### Note: Tax year 2020 and prior year's only.
(22)	E. S. Penalty	L31		Enter the amount from line 31.
(23)	Tax Due/Overpayment	32/33	MINUS (−)	Enter the amount from line 32 or line 33 as follows: 1. Enter the amount from line 32, if present, and press . 2. If there is no entry on line 32, enter the amount from line 33 and press MINUS(-).
(24)	Credit to Next Year Estimated Tax	L34 LF		Enter the amount from line 34 following the phrase, "Credited to 2021 estimated tax" .
(25)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(26)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(27)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(28)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-34

Section 04 Form 1120-C (Program 11542)

Note:

Tax Year 2024 and Later

Elem. No.	Form 1120-C 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 Income Patronage	PG3L5(A)	MINUS (−)	Enter the amount from Page 3, line 5, Column a.
(3)	Total Income Non-patronage	L5(B)	MINUS (−)	Enter the amount from Page 3, line 5, Column b.
(4)	Total Deductions Patronage	6C(A)	MINUS (−)	Enter the amount from Page 3, line 6c, Column a.
(5)	Total Deductions Nonpatronage	6C(B)	MINUS (−)	Enter the amount from Page 3, line 6c, Column b.
(6)	Net Operating Loss Deduction Patronage	9A(A)	MINUS (−)	Enter the amount from Page 3, line 9a, Column a.
(7)	Net Operating Loss Deduction Non-patronage	9A(B)	MINUS (−)	Enter the amount from Page 3, line 9a, Column b.
(8)	Special Deductions Patronage	9B(A)	MINUS (−)	Enter the amount from Page 3, line 9b, Column a.
(9)	Special Deductions Non-patronage	9B(B)	MINUS (−)	Enter the amount from Page 3, line 9b, Column b.
(10)	Unused Patronage	12(A)	MINUS (−)	Enter the amount from Page 3, line 12, Column a.
(11)	Unused Non-patronage	13(B)	MINUS (−)	Enter the amount from Page 3, line 13, Column b.
(12)	Patronage Money	H3A	MINUS (−)	Enter the amount from Schedule H, line 3a.
(13)	Patronage Div. Qualified	H3B	MINUS (−)	Enter the amount from Schedule H, line 3b.
(14)	Income Tax Taxpayer	J1A		Enter the amount from Schedule J, line 1a.
(15)	Section 1291 Tax from Form 8621	J1B		Enter the amount from Schedule J, line 1b.
(16)	Tax Adjustment from Form 8978	J1C		Enter the amount from Schedule J, line 1c.
(17)	Base Erosion Tax	J1D		Enter the amount from Schedule J, line 1d.
(18)	Chapter 1 Tax Recapture from Form 4255	J1E		Enter the amount from Schedule J, line 1e.
(19)	Other Chapter 1 Tax	J1Z		Enter the amount from Schedule J, line 1z.
(20)	Corporate Alternative Minimum Tax	J3		Enter the amount from Schedule J, line 3.
(21)	Foreign Tax Credit	J5A		Enter the amount from Schedule J, line 5a.
(22)	Credit from Form 8834	J5B		Enter the amount from Schedule J, line 5b.
(23)	General Business Credit	J5C		Enter the amount from Schedule J, line 5c.
(24)	Credit for Prior Year Minimum Tax (Form 8827)	J5D		Enter the amount from Schedule J, line 5d.
(25)	Bond Credits from Form 8912	J5E		Enter the amount from Schedule J, line 5e.
(26)	Other	J5Z		Enter the amount from Schedule J, line 5z.
(27)	Total Credits	J6		Enter the amount from Schedule J, Line 6.
(28)	Addition Tax from Form 4255	J8A		Enter the amount from Schedule J, Line 8a.
(29)	Recapture of Low-Income Housing Credit Taxes	J8B		Enter the amount from Schedule J, Line 8b.

Exhibit 3.24.16-35

Section 04 Form 1120-C (Program 11541)

Note:

Tax Year 2023

Elem. No.	Form 1120-C 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 Income Patronage	PG3L5(A)	MINUS (−)	Enter the amount from Page 3, line 5, Column a.
(3)	Total Income Non-patronage	L5(B)	MINUS (−)	Enter the amount from Page 3, line 5, Column b.
(4)	Total Deductions Patronage	6C(A)	MINUS (−)	Enter the amount from Page 3, line 6c, Column a.
(5)	Total Deductions Nonpatronage	6C(B)	MINUS (−)	Enter the amount from Page 3, line 6c, Column b.
(6)	Net Operating Loss Deduction Patronage	9A(A)	MINUS (−)	Enter the amount from Page 3, line 9a, Column a.
(7)	Net Operating Loss Deduction Non-patronage	9A(B)	MINUS (−)	Enter the amount from Page 3, line 9a, Column b.
(8)	Special Deductions Patronage	9B(A)	MINUS (−)	Enter the amount from Page 3, line 9b, Column a.
(9)	Special Deductions Non-patronage	9B(B)	MINUS (−)	Enter the amount from Page 3, line 9b, Column b.
(10)	Unused Patronage	12(A)	MINUS (−)	Enter the amount from Page 3, line 12, Column a.
(11)	Unused Non-patronage	13(B)	MINUS (−)	Enter the amount from Page 3, line 13, Column b.
(12)	Patronage Money	H3A	MINUS (−)	Enter the amount from Schedule H, line 3a.
(13)	Patronage Div. Qualified	H3B	MINUS (−)	Enter the amount from Schedule H, line 3b.
(14)	Income Tax Taxpayer	J1		Enter the amount from Schedule J, line 1.
(16)	Corporate Alternative Minimum Tax	J3		Enter the amount from Schedule J, line 3.
(17)	Foreign Tax Credit	J5A		Enter the amount from Schedule J, line 5a.
(18)	Credit from Form 8834	J5B		Enter the amount from Schedule J, line 5b.
(19)	General Business Credit	J5C		Enter the amount from Schedule J, line 5c.
(20)	Credit for Prior Year Minimum Tax (Form 8827)	J5D		Enter the amount from Schedule J, line 5d.
(21)	Total Credits	J6		Enter the amount from Schedule J, Line 6.
(22)	Write in Recapture LIH Credit	J8…		Enter the edited amount from the left of Schedule J, line 8.
(23)	Recapture Taxes	J8		Enter the amount from Schedule J, line 8.

Exhibit 3.24.16-36

Section 04 Form 1120-C (Program 11540)

Note:

Tax Year 2022 and Prior

Elem. No.	Form 1120-C 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 Income Patronage	PG3L5(A)	MINUS (−)	Enter the amount from Page 3, line 5, Column a.
(3)	Total Income Non-patronage	L5(B)	MINUS (−)	Enter the amount from Page 3, line 5, Column b.
(4)	Total Deductions Patronage	6C(A)	MINUS (−)	Enter the amount from Page 3, line 6c, Column a.
(5)	Total Deductions Nonpatronage	6C(B)	MINUS (−)	Enter the amount from Page 3, line 6c, Column b.
(6)	Net Operating Loss Deduction Patronage	9A(A)	MINUS (−)	Enter the amount from Page 3, line 9a, Column a.
(7)	Net Operating Loss Deduction Non-patronage	9A(B)	MINUS (−)	Enter the amount from Page 3, line 9a, Column b.
(8)	Special Deductions Patronage	9B(A)	MINUS (−)	Enter the amount from Page 3, line 9b, Column a.
(9)	Special Deductions Non-patronage	9B(B)	MINUS (−)	Enter the amount from Page 3, line 9b, Column b.
(10)	Unused Patronage	12(A)	MINUS (−)	Enter the amount from Page 3, line 12, Column a.
(11)	Unused Non-patronage	13(B)	MINUS (−)	Enter the amount from Page 3, line 13, Column b.
(12)	Patronage Money	H3A	MINUS (−)	Enter the amount from Schedule H, line 3a.
(13)	Patronage Qualified	H3B	MINUS (−)	Enter the amount from Schedule H, line 3b.
(14)	Income Tax Taxpayer	J1		Enter the amount from Schedule J, line 1.
(15)	Base Erosion Tax	J2		Enter the amount from Schedule J, line 2.
(16)	Corporate Alternative Minimum Tax	J3		Enter the amount from Schedule J, line 3.
(17)	Foreign Tax Credit	J5A		Enter the amount from Schedule J, line 5a.
(18)	Credit from Form 8834	J5B		Enter the amount from Schedule J, line 5b.
(19)	General Business Credit	J5C		Enter the amount from Schedule J, line 5c.
(20)	Credit for Prior Year Minimum Tax	J5D		Enter the amount from Schedule J, line 5d.
(21)	Total Credits	J6		Enter the amount from Schedule J, Line 6.
(22)	Write in Recapture LIH Credit	J8…		Enter the edited amount from the left of Schedule J, line 8.
(23)	Recapture Taxes	J8		Enter the amount from Schedule J, line 8.

Exhibit 3.24.16-37

Section 05 Form 1120-C (Program 11540)

Elem. No.	Form 1120-C Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Business Activity Code (NAICS)	SCHK2A		Enter the number from Schedule K, line 2a.
(3)	Was Cooperative a Subsidiary	L5		Enter from the "Yes/No" check boxes on line 5.
(4)	Parent Corporation Name Control	5NC		Enter the edited or underlined Name Control from line 5.
(5)	Parent Corporation EIN	5EIN		Enter the edited or underlined EIN from line 5.
(6)	Number of Forms 5472 attached	8C		Enter the number from Schedule K, line 8c.
(7)	Controlled Group Code	K19BOX		Enter the edited digit from the right of the box of Schedule K, line 19. ### Note: Only transcribe the edited digit to the right. If not edited, leave blank.
(8)	Corporation Section 59 Prior Year Checkbox	CHBX 20A		Enter the numeric digit from Schedule K, Line 20a 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 .
(9)	Corporation Section 59 Current Year Checkbox	CHBX 20B		Enter the numeric digit from Schedule K, Line 20b 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 .
(10)	Corporation Section 59 Safe Harbor Current Year Checkbox	CHBX 20C		Enter the numeric digit from Schedule K, Line 20c 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 .
(7)	Trade Notes and Accounts	PG52AC	MINUS (−)	Enter the amount from Schedule L, line 2a, Column (c).
(8)	Other Current Assets (BOY)	L4B	MINUS (−)	Enter the amount from Schedule L, line 4, Column (b).
(9)	Other Current Assets (EOY)	L4D	MINUS (−)	Enter the amount from Schedule L, line 4, Column (d).
(10)	Total Assets (EOY)	13D	MINUS (−)	Enter the amount from Schedule L, line 13, Column (d).

Exhibit 3.24.16-38

Section 09 Form 1120-C (Schedule N) (Program 11540)

Elem. No.	Form 1120-C Schedule N Section 09 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "09" .
(2)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, Schedule N, line 1a,
(3)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(4)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, Schedule N, line 3.
(5)	Was Corporation of any Controlled Foreign Corp?	N?4A		Enter from the "Yes/No" check boxes, Schedule N, line 4a. ### Note: Tax year 2019 and prior year's only.
(6)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(7)	Did Corporation Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, Schedule N, line 5.
(8)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(9)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.
(10)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(11)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b.
(12)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c.

Exhibit 3.24.16-39

Section 10 Form 1120-C (Schedule O) (Program 11540)

Elem. No.	Form 1120-C Schedule O Section 10 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "10" .
(2)	Part II Line 1(c)	PT21C	Enter the amount from Schedule O, Part II, line 1(c).
(3)	Part II Line 1(d)	1D	Enter the amount from Schedule O, Part II, line 1(d).
(4)	Part II Line 1(e)	1E	Enter the amount from Schedule O, Part II, line 1(e).
(5)	Part III Line 1(f)	PT31F	Enter the amount from Schedule O, Part III, line 1(f).
(6)	Part III Line 1(g)	1G	Enter the amount from Schedule O, Part III, line 1(g).

Exhibit 3.24.16-40

Sections 11, 15 and 19 Form 1120-C (Program 11540)

Section	Resource
Section 11 Form 4626	Exhibit 3.24.16-13
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-41

Sections 21-25, 31 and 35 Form 1120-C (Program 11540)

Section	Resource
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 23 Form 3800	Exhibit 3.24.16-21
Section 24 Form 3800	Exhibit 3.24.16-22
Section 25 Form 3800	Exhibit 3.24.16-23
Section 31 Form 8936 Sch. A	Exhibit 3.24.16-27
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-42

Section 01 Form 1120-F (Program 11502)

Elem. No.	Form 1120-F 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		For TY2016 and subsequent - Enter the edited condition code from the right of Questions E through G. ### Note: For TY2015 and prior - Enter the edited condition code from the right of Questions H through L.
(18)	Return Processing Code	01RPC	★★★★★★	Enter the edited characters on Page 1, in the right margin next to line 1c. 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.
(21)	Line A Country Code	LA CD		Enter the edited two-digit code shown on the dotted portion of line A.
(22)	POD (AO) Code	LND LF		Enter the edited digits shown on the dotted portion of line D(1).
(23)	Line D Checkbox Code	CKBXCD		Enter the edited code to the left of the checkbox on Question 3 line D.
(24)	PIA/NAICS Code	NAICS		Enter the code shown or edited on the dotted portion of line F(1).
(25)	Number of Forms 5472	?M		Enter the number from line M.

Note:

Refer to IRM 3.24.28, Foreign Account Tax Compliance General Purpose Programs, for input of Form 1042-S, Recipient copy, attached to Form 1120-F.

Exhibit 3.24.16-43

Section 02 Form 1120-F (Program 11502)

Exhibit 3.24.16-3.

Exhibit 3.24.16-44

Section 03 Form 1120-F (Program 11502)

Elem. No.	Form 1120-F Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOT RT $	MINUS (−)	Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-45

Section 06 Form 1120-F (Program 11502)

Elem. No.	Form 1120-F Section 06 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "06" .
(2)	Tax from Section I	L1		Enter the amount from line 1.
(3)	Tax from Section II	L2		Enter the amount from line 2.
(4)	Tax from Section III	L3		Enter the amount from line 3.
(5)	Total Tax	L4		Enter the amount from line 4.
(6)	Preceding Year’s Overpayment	5A		Enter the amount from line 5a.
(7)	Current Year’s Estimated Tax Payment	5B		Enter the amount from line 5b.
(8)	Current Year’s Refund Applied for Form 4466	5C	MINUS (−)	Enter the amount from line 5c.
(9)	Estimated Tax Credit	5D		Enter the amount from line 5d.
(10)	Form 7004 Credit	5E		Enter the amount from line 5e.
(11)	Regulated Investment Companies	5F		Enter the amount from line 5f.
(12)	Refundable Credits 3800/8827	5H		Enter the amount from line 5h.
(13)	Tax Paid at Source (1042-S)	5I		Enter the amount from line 5i.
(14)	FIRPTA Credit	5SPACE		Enter the edited amount from the right of line 5i.
(15)	ES Tax Penalty	L6		Enter the amount from line 6.
(16)	Balance Due/Overpayment	7/8A	MINUS (−) ★★★★★★	Enter the amount from line 7 or line 8A as follows: 1. Enter the amount from line 7 and press . 2. If there is no entry on line 7, enter the amount from line 8A and press MINUS(-). ### Caution: Enter overpayment from line 8 if TY 2005 - 2009.
(17)	Overpayment from Chapter 3 Withholding	8B	MINUS (-)	Enter the amount from line 8B.
(18)	Credit to Next Year's Tax	9ACT		Enter the amount from line 9a, center.
(19)	Routing Number	9C		Enter up to 9 digits of the RTN from line 9c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 9c and Line 9e is blank. * an illegible character is present in either Line 9c or 9e. * one or more numbers have been altered, white-out, or marked through in either the 9c or 9e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 9c or Line 9e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(20)	Type of Depositor Account	9D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 9d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 9d is marked and Line 9c AND Line 9e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(21)	Depositor Account Number	9E	★★★★★★ This is a MUST ENTER field if "Line 9c or Line 9d" contain an entry.	nter the alpha/numeric Account Number from line 9e. 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: * 9e is not present and there is data on Line 9c. * an illegible character is present in either 9c or 9e. * one or more characters have been altered, white-out, or marked through in either Line 9c or Line 9e. * one or more characters have been written over to CHANGE an existing entry in either Line 9c or Line 9d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 9e.
(22)	DAN For Verification	9E	★★★★★★ This is a MUST ENTER field if "Line 9e " contains data.	Enter Line 9e again 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 9e (DAN) fields agree.
(23)	Tax Preference Code	BOTMID		Enter the edited digit from the bottom center margin.
(24)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked. Otherwise, press .
(25)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(26)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(27)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-46

Section 07 Form 1120-F (Program 11502)

Elem. No.	Form 1120-F Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "07" .
(2)	Is Corporation a Subsidiary	PG2 ?T		Enter from the "Yes/No" check boxes, question T. ### Caution: Enter from Question R for TY 2006 and 2005.
(3)	Parents Name Control	?TNC		Enter the edited Name Control from question T(2).
(4)	Parents TIN	?TTIN		Enter the edited EIN from Question T(1).
(5)	During the Year...Own Foreign Entities?	?X		Enter from the "Yes/No" check boxes as follows: 1. If TY2004 or prior year, question Y, page 5, 2. If TY2006 or TY2005, question W, page 5, 3. If TY2007, question W, page 2 or 4. If TY2008 and subsequent, question X, page 2.
(6)	During the Year...Own at Least 10%...Foreign Partnership?	?Y(2)		Enter from the "Yes/No" check boxes as follows: 1. If TY2004 or prior year, question Z, page 5, 2. IfTY2006 or TY2005, question X, page 5, 3. If TY2007, question X, page 2 or 4. If TY2008 and subsequent, question Y(2), page 2.
(7)	QI-EIN	?CC(2)EIN		Enter the edited EIN from Line CC(2), Page 2.
(8)	Qualified Opportunity Fund Certification Checkbox	?HHY/N		Enter the numeric digit from Qualified Opportunity Fund Certification 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 . ### Note: 2022 and prior years, enter from the edited line
(9)	Qualified Opportunity Fund Amount	?HH		Enter the amount from Page 3 Question HH. ### Note: 2022 and prior years, enter from the edited line
(10)	Corporation Section 59 Prior Year Checkbox	CKBX JJ(1)		Enter the numeric digit from Page 3 Line JJ(1). 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 .
(11)	Corporation Section 59 Current Year Checkbox	CKBX JJ(2)		Enter the numeric digit from Page 3 Line JJ(2). 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 .
(12)	Corporation Section 59 Harbor Current Year Checkbox	CKBX JJ(3)		Enter the numeric digit from Page 3 Line JJ(3). 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 .
(13)	Gross Receipts Less Returns	PG4 1C $		Enter the amount from Page 4, Section II, line 1c.
(14)	Interest	LN5 $		Enter the amount from line 5.
(15)	Gross Rents	LN6 $		Enter the amount from line 6.
(16)	Total Income	L11 $	MINUS (-)	Enter the amount from line 11.
(17)	Salaries & Wages	L13 $	MINUS(-)	Enter the amount form line 13.
(18)	Total Deductions	L28 $	MINUS (-)	Enter the amount from line 28.
(19)	Total Income before NOL	L29 $	MINUS (-)	Enter the amount from line 29.
(20)	Chapter 1 Tax from Form 4255	J2B		Enter the amount from line Schedule J line 2b.
(21)	Other	J2C		Enter the amount from line Schedule J line 2c.
(22)	Corporate Alternative Minimum Tax	J3		Enter the amount Schedule J, Line 3.
(23)	Form 8827, Credit for Prior Year Minimum Tax - Corporations	J5C		Enter the amount Schedule J, Line 5c.
(24)	Total Chapter 3 Payments Schedule W	PG8L1 $		Enter the amount from Page 8 Schedule W, line 1.
(25)	Portion of Tax Under Sections 1445/1446	PG8L3 $		Enter the amount from Page 8 Schedule W, line 3.

Exhibit 3.24.16-47

Section 10 Form 1120-F (Schedule D, Form 8949 and Form 8996) (Program 11502)

Elem. No.	Form 1120-F Schedule D, Form 8949 and Form 8996 Section 10 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "10" .
(2)	Dispose of Any Investments	CKBX	★★★★★★	Enter the numeric digit from dispose of any investments checkbox. 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)	Z Code EIN	ZPTI 1(A)		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).
(4)	Z Code Date Acquired	ZPTI 1(B)		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).
(5)	Z Code Amount of Adjustment	ZPTI 1(G) $		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).
(6)	Z Code Indicator Part I Form 8949	ZPTI IND	★★★★★★	Enter "1" if additional Z value is present Column (f) in Part I.
(7)	Y Code EIN	YPTI 1(A)		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)
(8)	Y Code Date Sold or Disposed of	YPTI 1(C)		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).
(9)	Y Code Recaptured Deferral Amount	YPTI 1(G) $		Enter the amount from Form 8949 Part I Line 1 column (g). ### Note: enter the underlined data or enter only if there is a “Y” in Column (f).
(10)	Y Code Indicator Part I Form 8949 Indicator	YPTI IND	★★★★★★	Enter "1" if additional Y value is present Column (f) in Part I.
(11)	Z Code EIN	ZPTII 1(A)		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).
(12)	Z Code Date Acquired	ZPTII 1(B)		Enter the date from Form 8949 Part II line Column (b). ### Note: enter the underlined data or enter only if there is a “Z” in Column (f).
(13)	Z Code Amount of Adjustment	ZPTII 1 (G) $		Enter the amount from 8949 Part II Line 1 Column (g). ### Note: enter the underlined data or enter only if there is a “Z” in Column (f).
(14)	Z Code Part II Form 8949 Indicator	ZPTII IND	★★★★★★	Enter "1" if additional Z value is present Column (f) in Part II.
(15)	Y Code EIN	YPTII 1(A)		Enter the EIN from 8949 Part II Line 1 Column (a). ### Note: enter the underlined data or enter only if there is a “Y” in Column (f).
(16)	Y Code Date Sold or Disposed of	YPTII 1(C)		Enter the date from 8949 Part II Line 1 Column (c). ### Note: enter the underlined data or enter only if there is a “Y” in Column (f).
(17)	Y Code Recaptured Deferral Amount	YPTII 1 (G) $		Enter the amount from 8949 Part II Line 1 Column (g). ### Note: enter the underlined data or enter only if there is a “Y” in Column (f).
(18)	Y Code Part II Form 8949 Indicator	YPTII IND	★★★★★★	Enter "1" if additional Y value is present Column (f) in Part II.
(19)	Dispose of Any Investments 8996	INV CKBX	★★★★★★	Enter the numeric digit from Form 8996 Dispose of Any Investments Checkbox. 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.
(20)	Qualified Opportunity 6 Month	L6 $		Enter the amount from Form 8996 Part II line 6. ### Note: TY2020 enter from the edited line number.
(21)	Electing to Decertify as QOF	QOF CKBX	★★★★★★	### Note: This line is reserved on Form 8996. Enter a "0" or press F7.
(22)	Qualified Opportunity 6 Month	L7 $		Enter the amount from Form 8996 Part II line 7. ### Note: TY2020 enter from the edited line number.
(23)	Total Assets	L8 $		Enter the amount from Form 8996 Part II line 8. ### Note: TY2020 enter from the edited line number.
(24)	Qualified Opportunity Last day of Tax Year	L10 $		Enter the amount from Form 8996 Part II line 10. ### Note: TY2020 enter from the edited line number.
(25)	Total Assets Last Day of Tax Year	L11 $		Enter the amount from Form 8996 Part II line 11. ### Note: TY2020 enter from the edited line number.
(26)	Divide Line by 2.0	L14		Enter the percentage from Form 8996 Part II line 14. ### Note: TY2020 enter from the edited line number.
(27)	Is Line Equal to or More than .90	L15		Enter the amount from Form 8996 Part III line 15. ### Note: TY2020 enter from the edited line number.

Exhibit 3.24.16-48

Sections 09, 15 and 19-26 Form 1120-F (Program 11502)

Section	Resource
Section 09 Form 4626	Exhibit 3.24.16-70
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 23 Form 3800	Exhibit 3.24.16-21
Section 24 Form 3800	Exhibit 3.24.16-22
Section 25 Form 3800	Exhibit 3.24.16-23
Section 26 Form 8997	Exhibit 3.24.16-24
Section 27 Form 8283	Exhibit 3.24.16-25
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-49

Section 01 Form 1120-FSC (Program 11506)

Elem. No.	Form 1120-FSC 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Codes	CC		Enter the edited code from the dotted portion of line 4.
(18)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.
(20)	PIA/NAICS Code	NAICS		Enter the edited code from above box A.
(21)	Type of Election	BOXB		Enter the edited code to the left of box B.
(22)	Country Code	BOXD		Enter the edited code from the right of box D.
(23)	Name Control of Principal Shareholder	1ANC		Enter the Name Control as shown or edited on line 1a.
(24)	TIN of Principal Shareholder	1BTIN		Enter the TIN from line 1b.
(25)	Member of Controlled Group	2CKBX		Enter a: 1. "1" if the Yes box is checked. 2. "2" if the No box is checked. 3. "3" if both boxes are checked.
(26)	Name Control of Parent	2ANC		Enter the Name Control from line 2a only if edited or underlined.
(27)	TIN of Parent	2BTIN		Enter the TIN from line 2b only if edited or underlined.
(28)	Total Assets of Parent	2D $	MINUS(-)	Enter the amount from line 2d.

Exhibit 3.24.16-50

Section 02 Form 1120-FSC (Program 11506)

Exhibit 3.24.16-3.

Exhibit 3.24.16-51

Section 03 Form 1120-FSC (Program 11506)

Elem. No.	Form 1120-FSC Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOX E $	MINUS (−)	Enter the amount from box E.

Exhibit 3.24.16-52

Section 06 Form 1120-FSC (Program 11506)

Elem. No.	Form 1120-FSC 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 Tax	L1		Enter the amount shown on line 1.
(3)	Estimated Tax Credit	2D		Enter the amount from line 2d.
(4)	Form 7004 Credit	2E		Enter the amount shown on line 2e.
(5)	Federal Telephone Excise Tax	2H...		For TY 2006 returns, enter the edited amount from the dotted portion of Line 2i; otherwise, press .
(6)	1042S Credit	2G		Enter the amount from line 2g.
(7)	FIRPTA Credit	2SPACE		Enter the amount edited in the space above line 2i for TY2006 or line 2h for all other tax years.
(8)	ES Tax Penalty	L3		Enter the amount from line 3.
(9)	Balance Due/Overpayment	4/5	MINUS (−) ★★★★★★	Enter the amount from line 4 or line 5 as follows: 1. Enter the amount from line 4 and press . 2. If there is no entry on line 4, enter the amount from line 5 and press MINUS(-).
(10)	Credit to Next Year's Tax	6A		Enter the amount from line 6a.
(11)	Routing Number	6C		Enter up to 9 digits of the RTN from line 6c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 6c and Line 6e is blank. * an illegible character is present in either Line 6c or 6e. * one or more numbers have been altered, white-out, or marked through in either the 6c or 6e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 6c or Line 6e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(12)	Type of Depositor Account	6D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 6d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 6d is marked and Line 6c AND Line 6e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(13)	Depositor Account Number	6E	★★★★★★ This is a MUST ENTER field if "Line 6c or Line 6d" contain an entry.	Enter the alpha/numeric Account Number from line 6e. 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: * 6e is not present and there is data on Line 6c. * an illegible character is present in either 6c or 6e. * 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 6c or Line 6d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 6e.
(14)	DAN For Verification	6E	★★★★★★ This is a MUST ENTER field if "Line 6e " contains data.	Enter Line 6e again 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 6e (DAN) fields agree.
(15)	Tax Preference Code	BOTMID		Enter the edited digit from the center of the bottom margin.
(16)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(17)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(18)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(19)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-53

Section 07 Form 1120-FSC (Program 11506)

Elem. No.	Form 1120-FSC Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "07" .
(2)	During the Year...Foreign Entities?	PG2?4		Enter from "Yes/No" check boxes, Question 4, Page 2.
(3)	During the Year...at Least 10% Interest?	?5		Enter from "Yes/No" check boxes, Question 5, Page 2.
(4)	Taxable Income/Loss	PG3 18 $	MINUS (−)	Enter the amount from Page 3, line 18.
(5)	Depreciation, Administrative	PG5 G4A		Enter the amount from Page 5, Schedule G, line 4, Column (a).
(6)	Depreciation, Non-Administrative	G4B		Enter the amount from Schedule G, line 4, Column (b).

Exhibit 3.24.16-54

Sections 15 and 20 Form 1120-FSC (Program 11506)

Section	Resource
Section 15 Form 4136	Exhibit 3.24.16-16
Section 20 Form 8913	Exhibit 3.24.16-77

Exhibit 3.24.16-55

Section 01 Form 1120-H (Program 11501)

Elem. No.	Form 1120-H 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Codes	CC		Enter the edited code from the dotted portion of line 1.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to line 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-56

Section 02 Form 1120-H (Program 11501)

Elem. No.	Form 1120-H Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "02" .
(2)	Audit Code	L1	Enter the edited code from the margin to the left of the "Deductions" section of the return following "1" .
(3)	Missing Schedule Code	L2	Enter the edited code from the margin to the left of the "Deductions" section of the return following "2" .
(4)	Penalty and Interest Code	L3	Enter the edited code from the margin to the left of the "Deductions" section of the return following "3" .
(5)	Reserve Code	L4	Enter the edited code from the margin to the left of the "Deductions" section of the return following "4" .

Exhibit 3.24.16-57

Section 03 Form 1120-H (Program 11501)

Elem. No.	Form 1120-H Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	LINE A	LNART		Enter edited "1" from the right of line A.
(4)	Dividends	L1 $	MINUS (−)	Enter the amount from line 1.
(5)	Taxable Interest	L2 $	MINUS (−)	Enter the amount from line 2.
(6)	Gross Rents	L3 $	MINUS (−)	Enter the amount from line 3.
(7)	Gross Royalties	L4 $	MINUS (−)	Enter the amount from line 4.
(8)	Capital Gain	L5 $	MINUS (−)	Enter the amount from line 5.
(9)	Ordinary Gains-Losses	L6 $	MINUS (−)	Enter the amount from line 6.
(10)	Other Income	L7 $	MINUS (−)	Enter the amount from line 7.
(11)	Gross Income	L8	MINUS (−) ★★★★★★	Enter the amount from line 8.

Exhibit 3.24.16-58

Section 04 Form 1120-H (Program 11501)

Elem. No.	Form 1120-H Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "04" .
(2)	Salaries and Wages Deduction	L9 $	MINUS (−)	Enter the amount from line 9.
(3)	Repairs Deduction	10 $	MINUS (−)	Enter the amount from line 10.
(4)	Rent Deduction	11 $	MINUS (−)	Enter the amount from line 11.
(5)	Taxes Deduction	12 $	MINUS (−)	Enter the amount from line 12.
(6)	Interest Deduction	13 $	MINUS (−)	Enter the amount from line 13.
(7)	Depreciation Deduction	14 $	MINUS (−)	Enter the amount from line 14.
(8)	Other Deductions	15 $	MINUS (−)	Enter the amount from line 15.
(9)	Total Deductions	16	MINUS (−)	Enter the amount from line 16.
(10)	Statutory Credits	21		Enter the amount from line 21.

Exhibit 3.24.16-59

Section 05 Form 1120-H (Program 11501)

Elem. No.	Form 1120-H Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Total Tax	22		Enter the amount from line 22.
(3)	Chapter 1 Recapture from Form 4255	22…		Enter the edited amount from the left of line 22.
(4)	Preceding Year Overpayment	23A		Enter the amount from line 23a.
(5)	Current Year Estimated Tax Payment	23B		Enter the amount from line 23b.
(6)	Form 7004 Credits	23C		Enter the amount on line 23c.
(7)	Credit From Undistributed Capital Gain (2439)	23D		Enter the amount on line 23d.
(8)	Elective Payment Election	23F		Enter the amount from line 23f.
(9)	Balance Due/Overpayment	24/25	MINUS (−) ★★★★★★	Enter the amount from line 24 or line 25 as follows: 1. Enter the amount from line 24 and press . 2. If there is no entry on line 24, enter the amount from line 25 and press MINUS (-).
(10)	Credit to Next Year's Tax	26A		Enter the amount from line 26a.
(11)	Routing Number	26C		Enter up to 9 digits of the RTN from line 26c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 26c and Line 26e is blank. * an illegible character is present in either Line 26c or 26e. * one or more numbers have been altered, white-out, or marked through in either the 26c or 26e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 26c or Line 26e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(12)	Type of Depositor Account	26D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 26d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 26d is marked and Line 26cANDLine 26e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(13)	Depositor Account Number	26E	★★★★★★ This is a MUST ENTER field if "Line 26c or Line 26d " contain an entry.	Enter the alpha/numeric Account Number from line 26e. 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: * 26e is not present and there is data on Line 26c. * an illegible character is present in either 26c or 26e. one or more characters have been written over to CHANGE an existing entry in either Line 26c or Line 26d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 26e.
(14)	DAN For Verification	26E	★★★★★★ This is a MUST ENTER field if "Line 26e " contains data.	Enter Line 26e again 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 26e (DAN) fields agree.
(15)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(16)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(17)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(18)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-60

Sections 15 and 19-21 Form 1120-H (Program 11501)

Section	Resource
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 21 Form 8941	Exhibit 3.24.16-19
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-61

Section 23 Form 3800 (Program 11501)

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)	Form 7207 Registration Number	1B(B)		Enter the Registration number from Line 1b, Column (b).
(3)	Form 7207 Credit Transfer Election	1B(F) $	MINUS (-)	Enter the amount from Line 1b, Column (g).
(4)	Form 7207 Credit Amount	1B(G)$		Enter the amount from Line 1b, Column (g).
(5)	Form 7207 Gross Elective Payment	1B(H) $		Enter the amount from Line 1b, Column (h).
(6)	Form 7207 Net Elective Payment	1B(J) $		Enter the amount from Line 1b, Column (j).
(7)	Form 3468 Registration Number	1D(B)		Enter the Registration number from Line 1d, Column (b).
(8)	Form 3468 Credit Transfer Election	1D(F) $	MINUS (-)	Enter the amount from Line 1d, Column (f).
(9)	Form 3468 Credit Amount	1D(G)$		Enter the amount from Line 1d, Column (g).
(10)	Form 3468 Gross Elective Payment	1D(H)$		Enter the amount from Line 1d, Column (h).
(11)	Form 3468 Net Elective Payment	1D(J)$		Enter the amount from Line 1d, Column (j).
(12)	Form 8835 Registration Number	1F(B)		Enter the Registration number from Line 1f, Column (b).
(13)	Form 8835 Credit Transfer Election	1F(F) $	MINUS (-)	Enter the amount from Line 1f, Column (f).
(14)	Form 8835 Credit Amount	1F(G)$		Enter the amount from Line 1f, Column (g).
(15)	Form 7210 Registration Number	1G(B)		Enter the Registration number from Line 1g, Column (b).
(16)	Form 7210 Credit Transfer Election	1G(F) $	MINUS (-)	Enter the amount from Line 1g, Column (f).
(17)	Form 7210 Credit Amount	1G(G)$		Enter the amount from Line 1g, Column (g).
(18)	Form 7210 Gross Elective Payment	1G(H) $		Enter the amount from Line 1g, Column (h).
(19)	Form 7210 Net Elective Payment	1G(J) $		Enter the amount from Line 1g, Column (j).

Exhibit 3.24.16-62

Section 24 Form 3800 (Program 11501)

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 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 (j).
(6)	Form 8911 Registration Number	1S(B)		Enter the Registration number from Line 1s, Column (b).
(7)	Form 8911 Credit Transfer Election	1S(F) $	MINUS (-)	Enter the amount from Line 1s, Column (f).
(8)	Form 8911 Credit Amount	1S(G)$		Enter the amount from Line 1s, Column (g).
(9)	Form 8911 Gross Elective Payment	1S(H) $		Enter the amount from Line 1s, column (h).
(10)	Form 8911 Net Elective Payment	1S(J) $		Enter the amount from Line 1s, Column (j).
(11)	Form 7213 Registration Number	1U(B)		Enter the Registration number from Line 1u, Column (b).
(12)	Form 7213 Credit Transfer Election	1U(F) $	MINUS (-)	Enter the amount from Line 1u, Column (g).
(13)	Form 7213 Credit Amount	1U(G)$		Enter the amount from Line 1u, Column (g).
(14)	Form 7213 Gross Elective Payment	1U(H) $		Enter the amount from Line 1u, Column (h).
(15)	Form 7213 Net Elective Payment	1U(J) $		Enter the amount from Line 1u, Column (j).
(16)	Form 8933 Registration Number	1X(B)		Enter the Registration number from Line 1x, Column (b).
(17)	Form 8933 Credit Transfer Election	1X(F) $	MINUS (-)	Enter the amount from Line 1x, Column (f).
(18)	Form 8933 Credit Gross Elective Payment	1X(H) $		Enter the amount from Line 1x, Column (h).
(19)	Form 8933 Credit Amount	1X(G)$		Enter the amount from Line 1x, Column (g).
(20)	Form 8933 Net Elective Payment	1X(J) $		Enter the amount from Line 1x, Column (j).

Exhibit 3.24.16-63

Section 25 Form 3800 (Program 11501)

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 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 (i).
(6)	Form 3468 Registration Number	4A(B)		Enter the Registration number from Line 4a, Column (b).
(7)	Form 3468 Credit Transfer Election	4A(F) $	MINUS (-)	Enter the amount from Line 4a, Column (f).
(8)	Form 3468 Credit Amount	4A(G)$		Enter the amount from Line 4a, Column (g).
(9)	Form 3468 Gross Elective Payment	4A(H) $		Enter the amount from Line 4a, Column (h).
(10)	Form 3468 Net Elective Payment	4A(J) $		Enter the amount from Line 4a, Column (j).
(11)	Form 8835 Registration Number	4E(B)		Enter the Registration number from Line 4e, Column (b).
(12)	Form 8835 Credit Transfer Election	4E(F) $	MINUS (-)	Enter the amount from Line 4e, Column (f).
(13)	Form 8835 Credit Amount	4E(G)$		Enter the amount from Line 4e, Column (g).
(14)	Form 8935 Gross Elective Payment	4E(H)$		Enter the amount from Line 4e, Column (h).
(15)	Form 8935 Net Elective Payment	4E(J)$		Enter the amount from Line 4e, Column (j).
(16)	Form 3800 Part V Indicator	IND		Enter the edited digit to right margin of Page 4, Part III, Line 6.

Exhibit 3.24.16-64

Section 01 Form 1120-L (Program 11503)

Elem. No.	Form 1120-L 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of lines 3 or 4.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to line 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-65

Section 02 Form 1120-L (Program 11503)

Exhibit 3.24.16-3.

Exhibit 3.24.16-66

Section 03 Form 1120-L (Program 11503)

Elem. No.	Form 1120-L Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOT RT $	MINUS (−)	Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-67

Section 06 Form 1120-L (Program 11503)

Note:

Tax Year 2023 and Later

Elem. No.	Form 1120-L 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 Tax	L26		Enter the amount from line 26.
(3)	Preceding Year’s Overpayment	27A		Enter the amount from line 27a.
(4)	Current Year’s Estimated Tax Payments	27B		Enter the amount from line 27b.
(5)	Current Year’s Refund Applied from Form 4466	27C		Enter the amount from line 27c.
(6)	Form 7004 Credit	27D		Enter the amount from line 27d.
(7)	Credit from Form 2439	27E		Enter the amount from line 27e.
(8)	Elective Payment Election	27H		Enter the amount from line 27h.
(9)	Other Credits and Payments	27Z		Enter the amount from line 27z.
(10)	ES Tax Penalty	L29		Enter the amount from line 29.
(11)	Balance Due/Overpayment	30/31	MINUS (−) ★★★★★★	Enter the amount from line 30 or line 31 as follows: 1. Enter the amount from line 30, if present, and press . 2. If there is no entry on line 30, enter the amount from line 31 and press MINUS (-).
(12)	Credit to Next Year's Tax	32A		Enter the amount from line 32a .
(13)	Routing Number	32C		Enter up to 9 digits of the RTN from line 32c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 32c and Line 32e is blank. * an illegible character is present in either Line 32c or 32e. * one or more numbers have been altered, white-out, or marked through in either the 32c or 32e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 32c or Line 32e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(14)	Type of Depositor Account	32D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 32d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 32d is marked and Line 32c. AND Line 32e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(15)	Depositor Account Number	32E	★★★★★★ This is a MUST ENTER field if "Line 32c or Line 32d " contain an entry.	Enter the alpha/numeric Account Number from line 32e. 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: * 32e is not present and there is data on Line 32c. * an illegible character is present in either 32c or 32e. * one or more characters have been altered, white-out, or marked through in either Line 32c or Line 32e. * one or more characters have been written over to CHANGE an existing entry in either Line 32c or Line 32d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 32e.
(16)	DAN For Verification	32E	★★★★★★ This is a MUST ENTER field if "Line 32e" contains data.	Enter Line 32e again 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 32e (DAN) fields agree.
(17)	Tax Preference Code	BOT CT		Enter the edited digit from the bottom center margin of page 1.
(18)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(19)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(20)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(21)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-68

Section 06 Form 1120-L (Program 11503)

Note:

Tax Year 2022 and Prior

Elem. No.	Form 1120-L 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 Tax	L26		Enter the amount from line 26.
(3)	Net Tax Liability Paid for Reporting Year	L27		Enter the amount form line 27. ### Note: Tax year 2020 and prior year's only.
(4)	Estimated Tax Credit	28E		Enter the amount from line 28e.
(5)	Form 7004 Credit	28F		Enter the amount from line 28f.
(6)	Net 965 Tax Liability	28I		Enter the amount from line 28i. ### Note: Tax year 2020 and prior year's only.
(7)	Credit from Form 2439	2439AMT		Enter the amount from line 28g(1).
(8)	Refundable Credits 3800/8827	28J		Enter the amount from line 28j. ### Note: Tax year 2019 and prior year's only.
(9)	ES Tax Penalty	L29		Enter the amount from line 29.
(10)	Balance Due/Overpayment	30/31	MINUS (−) ★★★★★★	Enter the amount from line 30 or line 31 as follows: 1. Enter the amount from line 30, if present, and press . 2. If there is no entry on line 30, enter the amount from line 31 and press MINUS (-).
(11)	Credit to Next Year's Tax	32CT		Enter the amount from line 32, center.
(12)	Tax Preference Code	BOT CT		Enter the edited digit from the bottom center margin of page 1.
(13)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(14)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(15)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(16)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-69

Section 07 Form 1120-L (Pages 1, 3, 8, Schedule K and Schedule N) (Program 11503)

Elem. No.	Form 1120-L Pages 1, 3, 8 and Schedule N Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "07" .
(2)	Taxable Income/ Loss	PG1 25 $	MINUS (−)	Enter the amount from line 27, Page 1.
(3)	Chapter 1 Taxes from Form 4255	SCHK 1F		Enter the amount from Schedule K, Line 1f.
(4)	Corporation Alternative Minimum Tax Amount	SCHK 3		Enter the amount from Schedule K, Line 3.
(5)	F8827-Prior Year Minimum Tax Credit Amount	SCHK 5D		Enter the amount from Schedule K, Line 5d.
(6)	Gross Income	SCHF 9 $		Enter the amount from Schedule F, line 9, Page 3. ### Note: Tax Year 2018 and prior year's only.
(7)	Tax-Exempt Interest	SCHF9A $		Enter the amount from Schedule F, line 13, Page 3. ### Note: Tax Year 2017 and prior year's only.
(8)	Is the Corporation a Subsidiary	SCHM?6		Enter from the "Yes/No" check box Page 8, Question 6.
(9)	Parents Name Control	?6NC		Enter the edited Name Control from Page 8, Question 6.
(10)	Parents TIN	?6TIN		Enter the edited TIN from Page 8, Question 6.
(11)	Number of Forms 5472 attached	?8C		Enter the number from Page 8, Question 8(c).
(12)	Corporation Section 59 Prior Year Checkbox	CKBX 19A		Enter the numeric digit from Schedule M, Line 19a.
(13)	Corporation Section 59 Current Year Checkbox	CKBX 19B		Enter the numeric digit from Schedule M, Line 19b.
(14)	Corporation Section 59 Safe Harbor Current Year Checkbox	CKBX 19C		Enter the numeric digit from Schedule M, Line 19c.
(15)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, Schedule N, line 1a.
(16)	Number of Forms 8865 Attached	N?2		Enter the number from Schedule N, line 2.
(17)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, Schedule N, line 3.
(18)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, Schedule N, line 4a. ### Note: Tax Year 2019 and prior year's only.
(19)	Number of Forms 5471	N?4B		Enter the number from Schedule N, line 4b.
(20)	Did Corp. Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, Schedule N, line 5.
(21)	At any Time ... Interest in ... Financial Account	N?6A		Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(22)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from Schedule N, line 6b.
(23)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(24)	Number of Forms 8873 Attached	N?7B		Enter the number from Schedule N, line 7b.
(25)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from Schedule N, line 7c.

Exhibit 3.24.16-70

Section 09 Form 1120-L (Form 4626) (Programs 11502, 11503 and 11511)

Elem. No.	Form 1120 Form 4626 Section 09 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "11" .
(2)	Pre-Adjustment AMTI	LN3	MINUS (−)	Enter the amount from line 3.
(3)	Adjusted Current Earnings	L4E	MINUS (−)	Enter the amount from line 4e.
(4)	Alternative Tax Net Operating Loss Deduction	LN6		Enter the amount from line 6.
(5)	Alternative Minimum Tax Foreign Tax Credit	L11		Enter the amount from line 11.
(6)	Control Group Checkbox	A CKBX		Enter the numeric digit from Question A, Control Group Checkbox as follows: Enter "1" - If Yes box is checked. Enter "2" - If No box is checked. Enter "3" - If both boxes are checked. If Blank, press .
(7)	FPMNG Checkbox	B CKBX		Enter the numeric digit from Question B, FPMNG Checkbox as follows: Enter 1- If Yes box is checked. Enter 2- If No box is checked. Enter 3- If both boxes are checked. If Blank, press .
(8)	AFS First Year Amount	AFSI 1A(a) $		Enter the amount from Part I, Line 1a, Column (a).
(9)	AFS Second Year Amount	AFSI 1A(b) $		Enter the amount from Part I, Line 1a, Column (b).
(10)	AFS Third Year Amount	AFSI 1A(c) $		Enter the amount from Part I, Line 1a, Column (c).
(11)	Test Group Entity AFS First Year Amount	AFSI 1F(a) $		Enter the amount from Part I, Line 1f, Column (a).
(12)	Test Group Entity AFS Second Year	AFSI 1F(b) $		Enter the amount from Part I, Line 1f, Column (b).
(13)	Test Group Entity AFS Third Year	AFSI 1F(c) $		Enter the amount from Part I, Line 1f, Column (c).
(14)	AFSI First Year Amount	AFSI I5(A) $		Enter the amount from Part I, Line 5, Column (a).
(15)	AFSI Second Year Amount	AFSI I5(B) $		Enter the amount from Part I, Line 5, Column (b).
(16)	AFSI Third Year Amount	AFSI I5(C) $		Enter the amount from Part I, Line 5, Column (c).
(17)	US Trade First Year Amount	LI13(A) $		Enter the amount from Part I, Line 13, Column (a).
(18)	US Trade Second Year Amount	LI13(B) $		Enter the amount from Part I, Line 13, Column (b).
(19)	US Trade Third Year Amount	LI13(C) $		Enter the amount from Part I, Line 13, Column (c).
(20)	US Trade Three Year Average	LI15 $		Enter the amount from Part I, Line 15.
(21)	AFS Corporation Amount	LII1A $		Enter the amount from Part II, Line 1a.
(22)	AFS Corporation Before Adjustment Amount	LII1F $		Enter the amount from Part II, Line 1f.
(23)	AFSI Net Loss Carryover Amount	LII4 $		Enter the amount from Part II, Line 4.
(24)	Financial Statement Net Operating Loss Amount	LII5 $		Enter the amount from Part II, Line 5.
(25)	Alternative Minimum Foreign Tax Credit Amount	LII8 $		Enter the amount from Part II, Line 8.
(26)	Tentative Minimum Tax Amount	LII9 $		Enter the amount from Part II, Line 9.
(27)	Final Alternative Minimum Tax Amount	LII13 $		Enter the amount from Part II, Line 13.

Exhibit 3.24.16-71

Sections 15 19 - 25 and 35 Form 1120-L (Program 11503)

Section	Resource
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 20 Form 965-B	Exhibit 3.24.16-18
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 23 Form 3800	Exhibit 3.24.16-21
Section 24 Form 3800	Exhibit 3.24.16-22
Section 25 Form 3800	Exhibit 3.24.16-23
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-72

Section 01 Form 1120-ND (Program 11505)

Elem. No.	Form 1120-ND 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of lines 1 thru 4.
(18)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-73

Section 02 Form 1120-ND (Program 11505)

Exhibit 3.24.16-3.

Exhibit 3.24.16-74

Section 03 Form 1120-ND (Program 11505)

Elem. No.	Form 1120-ND Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOT RT $	MINUS (−)	Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-75

Section 06 Form 1120-ND (Program 11505)

Elem. No.	Form 1120-ND 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 Tax	L13		Enter the amount from line 13.
(3)	Estimated Tax Credit	14D		Enter the amount from line 14d.
(4)	Form 7004 Credit	14E		Enter the amount line 14e.
(5)	Federal Telephone Excise Tax Paid	14F...		For TY2006 returns, enter the edited amount from the dotted portion of line 14f; otherwise, press .
(6)	ES Tax Penalty	L15		Enter the amount from line 15.
(7)	Balance Due/Overpayment	16/17	MINUS (−) ★★★★★★	Enter the amount from line 16 or line 17 as follows: 1. Enter the amount from line 16 and press . 2. If there is no entry on line 16, enter the amount from line 17 and press MINUS(-).
(8)	Credit to Next Year's Tax	18A		Enter the amount from line 18a.
(9)	Routing Number	18C		Enter up to 9 digits of the RTN from line 18c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 18c and Line 18e is blank. * an illegible character is present in either Line 18c or 18e. * one or more numbers have been altered, white-out, or marked through in either the 18c or 18e. the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 18c or Line 18e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(10)	Type of Depositor Account	18D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 18d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 18d is marked and Line 18c AND Line 18e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(11)	Depositor Account Number	18E	★★★★★★ This is a MUST ENTER field if "Line 18c or Line 18d" contain an entry.	Enter the alpha/numeric Account Number from line 18e. 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: * 18e is not present and there is data on Line 18c. * an illegible character is present in either 18c or 18e. * one or more characters have been altered, white-out, or marked through in either Line 18c or Line 18e. * one or more characters have been written over to CHANGE an existing entry in either Line 18c or Line 18d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 18e.
(12)	DAN For Verification	18E	★★★★★★ This is a MUST ENTER field if "Line 18e " contains data.	Enter Line 18e again 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 18e (DAN) fields agree.
(13)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(14)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(15)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(16)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-76

Section 07 Form 1120-ND (Program 11505)

Elem. No.	Form 1120-ND Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "07" .
(2)	Modified Gross Income/Loss	L12 $	MINUS (−)	Enter the amount from line 12, Page 1.

Exhibit 3.24.16-77

Section 20 Form 1120-ND (Form 8913) (Program 11505, 11506, 11507)

Elem. No.	Form 8913 Section 20 Data Element name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter"20" .
(2)	Tax Refund	15(D)	Enter the amount from line 15, Column (d).
(3)	Interest on Tax Refund	15(E)	Enter the amount from line 15, Column (e).

Exhibit 3.24.16-78

Section 01 Form 1120-PC (Program 11511)

Elem. No.	Form 1120-PC 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited Condition Code in the dotted portion of lines 1-3.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to line 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 to override.
(18)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-79

Section 02 Form 1120-PC (Program 11511)

Exhibit 3.24.16-3.

Exhibit 3.24.16-80

Section 03 Form 1120-PC (Program 11511)

Elem. No.	Form 1120-PC Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOT RT $	MINUS (−)	Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-81

Section 06 Form 1120-PC (Program 11516)

Note:

Tax Year 2024 and Edited Prior Years.

Note:

Elements (2) and (10) - (12) Prompt Line and Line indicated in Instructions are different.

Note:

Prompt’s will be updated in Tax Year 2026 Change Request.

Elem. No.	Form 1120-PC 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 Tax	L14		Enter the amount from line 15. ### Note: Line Change
(3)	Preceding Year’s Overpayment to Current Year	16A		Enter the amount from Line 16a.
(4)	Current Year’s Estimated Tax Payments	16B		Enter the amount from Line 16b.
(5)	Current Year’s Refund Applied for Form 4466	16C		Enter the amount from Line 16c.
(6)	Form 7004 Credit	16D		Enter the amount from Line 16d.
(7)	Credit by Reciprocal	16E		Enter the amount from Line 16e.
(8)	Elective Payment Election	16F $		Enter the amount from Line 16f.
(9)	Other Refundable Credits	16Z		Enter the amount from Line 16z.
(10)	ES Tax Penalty	L17		Enter the amount from line 18. ### Note: Line Change
(11)	Balance Due/Overpayment	18/19	MINUS (−) ★★★★★★	Enter the amount from line 19 or line 20 as follows: 1. Enter the amount from line 19 and press . 2. If there is no entry on line 19, enter the amount from line 20 and press MINUS (-). ### Note: Line Change
(12)	Credit to Next Year's Tax	21A		Enter the amount from line 21a.
(13)	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. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * 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.
(14)	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”**.
(15)	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.
(16)	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.
(13)	Tax Preference Code	BOTMID		Enter the edited digit from the bottom center margin.
(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.

Exhibit 3.24.16-82

Section 07 Form 1120-PC (Programs 11511, 11512 and 11516)

Elem. No.	Form 1120-PC Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "07" .
(2)	Taxable Income/Loss	LN1 $	MINUS (−)	Enter the amount from Page 1 line 1.
(3)	Chapter 1 Tax Recapture from Form 4255	LN3E		Enter the amount from Page 1 line 3e. ### Note: Tax Years 2024 and subsequent only.
(4)	Corporate Alternative Minimum Tax	LN 6		Enter the amount from Page 1 line 6.
(5)	Form 8827, Credit for Prior Year Minimum Tax - Corporations	LN 8D		Enter the amount from Page 1 line 8d.
(6)	Interest Exempt Under Section 103	PG2 3BA $		Enter the amount from Page 2 line 3b, Column (a).
(7)	Gross Income	L14 $		Enter the amount from Page 2 line 14.
(8)	Salaries & Wages	L16 $		Enter the amount from Page 2 line 16.
(9)	Schedule H, Line 6, Special Deduction	PG6SCHH6 $		Enter the amount from Schedule H, Line 6.
(10)	Kind of Business Code	PG7 ?2		Enter the edited digit from the right of Question 2, Schedule I, Page 7.
(11)	Is the Corporation a Subsidiary	?4Y/N		Enter from the "Yes/No" check boxes, Question 4, Schedule I.
(12)	Parents Name Control	?4NC		Enter the edited Name Control from Question 4, Schedule I.
(13)	Parents TIN	?4TIN		Enter the edited TIN from Question 4, Schedule I.
(14)	Number of Forms 5472 attached	?6C		Enter the number from Schedule I, Question 6(c).
(15)	Corporation Section 59 Prior Year Checkbox	CKBX 20A		Enter from the Yes/No check boxes on line 20a.
(16)	Corporation Section 59 Current Year Checkbox	CKBX 20B		Enter from the Yes/No check boxes on line 20b.
(17)	Corporation Section 59 Safe Harbor Current Year Checkbox	CKBX 20C		Enter from the Yes/No check boxes on line 20c.
(18)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(19)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(20)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, line 3, Schedule N.
(21)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, line 4a, Schedule N. ### Note: Tax Year 2019 and prior year's only.
(22)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(23)	Did Corp. Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, line 5, Schedule N.
(24)	At any Time ... Interest in ... Financial Account	N?6A		Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(25)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(26)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(27)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b, Schedule N.
(28)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c, Schedule N.

Exhibit 3.24.16-83

Sections 15 19 - 25 and 35 Form 1120-PC (Program 11511)

Section	Resource
Section 09 Form 4626	Exhibit 3.24.16-70
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 20 Form 965-B	Exhibit 3.24.16-18
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 23 Form 3800	Exhibit 3.24.16-21
Section 24 Form 3800	Exhibit 3.24.16-22
Section 25 Form 3800	Exhibit 3.24.16-23
Section 27 Form 8283	Exhibit 3.24.16-25
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-84

Section 01 Form 1120-REIT (Program 11508)

Elem. No.	Form 1120-REIT 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of Lines 1-8.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to line 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.
(21)	ABLM Code	ABLM		Enter the edited code from the left of boxes A and B.
(22)	Filing Exception Code	EX CD		Enter the edited character in the margin to the right of box D.
(23)	PBA/NAICS Code/Box H	NAICS		Enter the numbers from box H.

Exhibit 3.24.16-85

Section 02 Form 1120-REIT (Program 11508)

Exhibit 3.24.16-3.

Exhibit 3.24.16-86

Section 03 Form 1120-REIT (Program 11508)

Elem. No.	Form 1120-REIT Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	☆☆☆☆☆	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOX E $	MINUS (−)	Enter the amount from box E.

Exhibit 3.24.16-87

Section 04 Form 1120-REIT (Program 11508)

Elem. No.	Form 1120-REIT Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "04" .
(2)	Dividend Income	LN1 $	MINUS (−)	Enter the amount from line 1.
(3)	Interest Income	LN2 $	MINUS (−)	Enter the amount from line 2.
(4)	Gross Rents-Real Property	LN3 $	MINUS (−)	Enter the amount from line 3.
(5)	Other Gross Rents	LN4 $	MINUS (−)	Enter the amount from line 4.
(6)	Capital Gain Income	LN5 $	MINUS (−)	Enter the amount from line 5.
(7)	Form 4797 Gain-Loss	LN6 $	MINUS (−)	Enter the amount from line 6.
(8)	Other Income	LN7 $	MINUS (−)	Enter the amount from line 7.
(9)	Total Income	LN8 $	MINUS (−) ★★★★★★	Enter the amount from line 8.

Exhibit 3.24.16-88

Section 05 Form 1120-REIT (Program 11508)

Elem. No.	Form 1120-REIT Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Compensation of Officers	LN9 $	MINUS (−)	Enter the amount from line 9.
(3)	Salaries and Wages	L10 $	MINUS (−)	Enter the amount from line 10.
(4)	Repairs	L11 $	MINUS (−)	Enter the amount from line 11.
(5)	Bad Debts	L12 $	MINUS (−)	Enter the amount from line 12.
(6)	Rents	L13 $	MINUS (−)	Enter the amount from line 13.
(7)	Taxes	L14 $	MINUS (−)	Enter the amount from line 14.
(8)	Interest	L15 $	MINUS (−)	Enter the amount from line 15.
(9)	Depreciation	L16 $	MINUS (−)	Enter the amount from line 16.
(10)	Advertising	L17 $	MINUS (−)	Enter the amount from line 17.
(11)	Energy Efficient Commercial Buildings Deduction	L18 $	MINUS (−)	Enter the amount from line 18.
(12)	Other Deductions	L19 $	MINUS (−)	Enter the amount from line 19.
(13)	Total Deductions	L20 $	MINUS (−) ★★★★★★	Enter the amount from line 20.
(14)	Net Operating Loss Deduction	22A $		Enter the amount from line 22a.
(15)	Deduction for Dividends Paid	22B $		Enter the amount from line 22b.
(16)	Section 857 Deduction	22C $		Enter the amount from line 22c.

Exhibit 3.24.16-89

Section 06 Form 1120-REIT (Program 11510)

Note:

Tax Year 2023 and Later

Elem. No.	Form 1120-REIT 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 Tax	L24		Enter the amount from line 23.
(3)	Preceding Year’s Overpayment	25A		Enter the amount from line 25a.
(4)	Current Year’s Estimated Tax	25B		Enter the amount from line 25b.
(5)	Current Year’s Refund Applied from Form 4466	25C		Enter the amount from line 25c.
(6)	Form 7004 Credit	25D		Enter the amount from line 25d.
(7)	Form 2439 Credit	25E		Enter the amount from line 25e.
(8)	Elective payment Election	25G $		Enter the amount from line 25g.
(9)	Other Payments and Credits	25Z		Enter the amount from line 25z.
(10)	ES Tax Penalty	L26		Enter the amount from line 26.
(11)	Balance Due/Overpayment	27/28	MINUS (−) ★★★★★★	Enter the amount from line 27 or line 28 as follows: 1. Enter the amount from line 27 and press . 2. If there is no entry on line 27, enter the amount from line 28 and press MINUS (-).
(12)	Credit to Next Year's Tax	30A		Enter the amount from line 30a.
(13)	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. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * 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.
(14)	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”**.
(15)	Depositor Account Number	30E	★★★★★★ This is a MUST ENTER field if "Line 30c or Line 30d" contain an entry.	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: * the DAN is not present and there is other data to be entered for this section. * an illegible character is present in either the RTN or DAN. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN. 5. If more than 17 characters, enter a pound sign (#) in the last position.
(16)	DAN For Verification	30E	★★★★★★ This is a MUST ENTER field if "Line 30e " contains data.	nter 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)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(14)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(15)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(16)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-90

Section 06 Form 1120-REIT (Program 11508)

Note:

For 2022 and Prior Years

Elem. No.	Form 1120-REIT 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 Tax	L23		Enter the amount from line 23.
(3)	Net Tax Liability Paid for Reporting Year	L24		Enter the amount from line 24. ### Note: Tax year 2020 and prior year's only.
(4)	Estimated Tax Credit	25D		Enter the amount from line 25d.
(5)	Form 7004 Credit	25E		Enter the amount from line 25e.
(6)	Form 2439 Credit	25F1		Enter the amount from line 25f(1).
(7)	Refundable Credits 3800/8827	25G		Enter the amount from line 25g. ### Note: Tax year 2019 and prior year's only.
(8)	Net 965 Tax Liability	25H		Enter the amount from line 25h. ### Note: Tax year 2020 and prior year's only.
(9)	ES Tax Penalty	L26		Enter the amount from line 26.
(10)	Balance Due/Overpayment	27/28	MINUS (−) ★★★★★★	Enter the amount from line 27 or line 28 as follows: 1. Enter the amount from line 27 and press . 2. If there is no entry on line 27, enter the amount from line 28 and press MINUS(-).
(11)	Credit to Next Year's Tax	29CT		Enter the amount from line 29, center.
(12)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(13)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(14)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(15)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-91

Section 07 Form 1120-REIT (Schedule J) (Program 11508)

Elem. No.	Form 1120-REIT Schedule J Section 07 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "07" .
(2)	Controlled Group Code	PG3 J1	Enter the edited digit from the left of the box on page 3, line 1.
(3)	Tax on REIT Taxable Income	1A	Enter the amount from line 1a.
(4)	Tax from Part II	1B	Enter the amount from line 1b.
(5)	Tax from Part III	1C	Enter the amount from line 1c.
(6)	Tax from Part IV	1D	Enter the amount from line 1d.
(7)	Tax under Section 857	1E	Enter the amount from line 1e.
(8)	Tax under Section 856(c) (7)	1F	Enter the amount from line 1f.
(9)	Tax imposed under Section 856(g) (5)	1G	Enter the amount from line 1g.
(10)	Section 1291 Tax from Form 8621	1H	Enter the amount from line 1h.
(11)	Additional Tax under Section 197(f)	1I	Enter the amount from line 1i.
(12)	Tax Adjustment from Form 8978	1J	Enter the amount from line 1j.
(13)	Chapter 1 Tax Recapture from Form 4255	1K	Enter the amount from line 1k.
(14)	Other Chapter 1 Tax	1Z	Enter the amount from line 1z.

Exhibit 3.24.16-92

Section 08 Form 1120-REIT (Schedules J, K and N) (Program 11510)

Note:

Tax Years 2023 and Later

Elem. No.	Form 1120-REIT Schedules J, K and N Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Alternative Minimum Tax	J2G		Enter the amount edited to the right of line 2g, Schedule J.
(3)	Income Tax	J2		Enter the amount from line 2, Schedule J.
(4)	Foreign Tax Credit	J3A		Enter the amount from line 3a, Schedule J.
(5)	Qualified Electrical Vehicle Credit	J3B		Enter the amount from line 3b, Schedule J.
(6)	General Business Credit	J3C		Enter the amount from line 3c, Schedule J.
(7)	Adjustments from Form 8978	J3D		Enter the amount from line 3d, Schedule J.
(8)	Other Credits	J3Z		Enter the amount from line 3z, Schedule J.
(9)	Total Credits	J4E		Enter the amount from line 4e, Schedule J.
(10)	Personal Holding	J6A		Enter the amount from line 6a, Schedule J.
(11)	Interest on Deferred Tax Liability 453A(c)	J6B		Enter the amount from line 6b, Schedule J.
(12)	Interest on Deferred Tax Liability 453(I)(3)	J6C		Enter the amount from line 6c, Schedule J.
(13)	Recaptured Investment Credit Amount	J6D		Enter the amount from line 6d, Schedule J.
(14)	Recapture of Low-Income Housing Credit	J6E		Enter the amount from line 6e, Schedule J.
(15)	Other Taxes	6Z		Enter the amount from Schedule J, line 6z.
(16)	Deferred Tax on the REIT’s Share	J8B		Enter the amount from Schedule J, line 8b.
(17)	Other Deferred Tax	J8C		Enter the amount from Schedule J, line 8c.
(18)	Is the REIT a Subsidiary?	K3Y/N		Enter from the Yes/No check boxes, question 3, Schedule K.
(19)	Parents Name Control	K3NC		Enter the edited Name Control from question 3, Schedule K.
(20)	Parents TIN	K3TIN		Enter the edited TIN from question 3, Schedule K.
(21)	Foreign Country Code	K5B		Enter the edited alpha Foreign Country Code from the right margin of line 5b, Schedule K.
(22)	Number of Forms 5472 attached	K5C		Enter the number from Schedule K, line 5c.
(23)	Section 163(j) Checkbox	K10Y/N		Enter from the "Yes/No" check boxes, question 10,.Schedule k, Form 1120-REIT 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 .
(24)	Corporation Satisfy One or More	K11Y/N		Enter from the "Yes/No" check boxes, question 11,.Schedule k, Form 1120-REIT 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 .
(25)	Qualified Opportunity Fund Certification Checkbox	K12Y/N		Enter the numeric digit from Qualified Opportunity Fund Certification 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 .
(26)	Qualified Opportunity Fund Amount	K12		Enter the amount from Schedule K, line 12.
(27)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(28)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(29)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, line 3, Schedule N.
(30)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, line 4a, Schedule N. ### Note: Tax Year 2019 and prior year's only.
(31)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(32)	Did Corp Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, line 5, Schedule N.
(33)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(34)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(35)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(36)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b, Schedule N.
(37)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c, Schedule N.

Exhibit 3.24.16-93

Section 08 Form 1120-REIT (Schedules J, K and N) (Program 11508)

Note:

Tax Years 2022 and Prior

Elem. No.	Form 1120-REIT Schedules J, K and N Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Alternative Minimum Tax	J2G		Enter the amount edited to the right of line 2g, Schedule J. ### Note: For 2017 and prior year returns, enter the amount from line 2g.
(3)	Income Tax	J2H		Enter the amount from line 2g, Schedule J. ### Note: For 2017 and prior year returns, enter the amount from line 2h.
(4)	Foreign Tax Credit	J3A		Enter the amount from line 3a, Schedule J.
(5)	Qualified Electrical Vehicle Credit	J3B		Enter the amount from line 3b, Schedule J.
(6)	General Business Credit	J3C		Enter the amount from line 3c, Schedule J.
(7)	Other Credits	J3D		Enter the amount from line 3d, Schedule J.
(8)	Total Credits	J3E		Enter the amount from line 3e, Schedule J.
(9)	Personal Holding	J5		Enter the amount from line 5, Schedule J.
(10)	Interest on Deferred Tax Liability	J6		Enter the amount from line 6, Schedule J.
(11)	Section 453A(c) Checkbox	453A(c) CKBX		Enter a “1” if the Section 453A(c) box is checked.
(12)	Section 453(I)(3) Checkbox	453(I)(3) CKBX		Enter a “1” if the Section 453(I)(3) box is checked.
(13)	Other Taxes	J7		Enter the amount from line 7, Schedule J.
(14)	Recapture of Low Income Housing Credit	J7 ...		Enter the amount from the dotted portion of line 7, Schedule J.
(15)	Is the REIT a Subsidiary?	K3Y/N		Enter from the "Yes/No" check boxes, question 3, Schedule K (For prior year returns, enter from question 4).
(16)	Parents Name Control	K3NC		Enter the edited Name Control from question 3, Schedule K (For prior year returns, enter from question 4).
(17)	Parents TIN	K3TIN		Enter the edited TIN from question 3, Schedule K (For prior year returns, enter from question 4).
(18)	Foreign Country Code	K5B		Enter the edited alpha Foreign Country Code from the right margin of line 5b, Schedule K.
(19)	Number of Forms 5472 attached	K5C		Enter the number from Schedule K, line 5c.
(20)	Section 163(j) Checkbox	K10Y/N		Enter from the "Yes/No" check boxes, question 10,.Schedule k, Form 1120-REIT 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 .
(21)	Corporation Satisfy One or More	K11Y/N		Enter from the "Yes/No" check boxes, question 11,.Schedule k, Form 1120-REIT 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 .
(22)	Qualified Opportunity Fund Certification Checkbox	K12Y/N		Enter the numeric digit from Qualified Opportunity Fund Certification 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 .
(23)	Qualified Opportunity Fund Amount	K12		Enter the amount from Schedule K, line 12.
(24)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(25)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(26)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, line 3, Schedule N.
(27)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, line 4a, Schedule N. ### Note: Tax Year 2019 and prior year's only.
(28)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(29)	Did Corp Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, line 5, Schedule N.
(30)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(31)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(32)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(33)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b, Schedule N.
(34)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c, Schedule N.

Exhibit 3.24.16-94

Section 10 Form 1120-REIT (Schedule D, Schedule O, Form 8949 and Form 8996) (Programs 11508 and 11509)

Note:

Input Elements as follows: Form 1120-REIT (1) - (31) and Form 1120-RIC (1) - (23).

Elem. No.	Form 1120-REIT Schedule D, Schedule O, Form 8949 and Form 8996 Section 10 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "10" .
(2)	Dispose of Any Investments	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)	Part II Line 1(c)	PT21C		Enter the amount from Schedule O, Part II, Line 1(c).
(4)	Part II Line 1(d)	1D		Enter the amount from Schedule O, Part II, Line 1(d).
(5)	Part II Line 1(e)	1E		Enter the amount from Schedule O, Part II, Line 1(e).
(6)	Part III Line 1(f)	PT31F		Enter the amount from Schedule O, Part III, Line 1(f).
(7)	Part III Line 1(g)	1G		Enter the amount from Schedule O, Part III, Line 1(g).
(8)	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).
(9)	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).
(10)	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).
(11)	Z Code Indicator Part I Form 8949	ZPTI IND	★★★★★★	Enter "1" if additional Z value is present Column (f) in Part I.
(12)	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).
(13)	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).
(14)	Y Code Recaptured Deferral Amount	YPTI 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 “Y” in Column (f).
(15)	Y Code Indicator Part I Form 8949	YPTI IND	★★★★★★	Enter "1" if additional Y value is present Column (f) in Part I.
(16)	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).
(17)	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).
(18)	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).
(19)	Z Code Indicator Part II Form 8949	ZPTII IND	★★★★★★	Enter "1" if additional Z value is present Column (f) in Part II.
(20)	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)
(21)	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)
(22)	Y Code Recaptured Deferral Amount	YPTII 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 “Y” in Column (f)
(23)	Y Code Indicator Part II Form 8949	YPTII IND	★★★★★★	Enter "1" if additional Y value is present Column (f) in Part II.
(24)	Dispose of Any Investments Form 8996	INV CKBX		Enter the numeric digit from the Checkbox on line 5 on Form 8996. 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.
(25)	Electing to Decertify as QOF	QOF CKBX	★★★★★★	### Note: This line is reserved on Form 8996. Enter a "0" or press F7.
(26)	Qualified Opportunity 6 month	L7 $		Enter the amount from Form 8996, Part II, Line 7 . ### Note: TY2020 enter from the edited line number.
(27)	Total Assets	L8 $		Enter the amount from Form 8996, Part II, Line 8. ### Note: TY2020 enter from the edited line number.
(28)	Qualified Opportunity Last Day of Tax Year	L10 $		Enter the amount from Form 8996, Part II, Line 10. ### Note: TY2020 enter from the edited line number.
(29)	Total Assets Last Day of Tax Year	L11 $		Enter the amount from Part II line 11 on Form 8996. ### Note: TY2020 enter from the edited line number.
(30)	Divide Line by 2.0	L14		Enter the amount from Form 8996, Part III, Line 14. ### Note: TY2020 enter from the edited line number.
(31)	Is Line Equal to or More than .90	L15		Enter the amount from Form 8996, Part III, Line 15. ### Note: TY2020 enter from the edited line number.

Exhibit 3.24.16-95

Sections 11, 15 19 - 25 and 35 Form 1120-REIT (Program 11508)

Section	Resource
Section 11 Form 4626	Exhibit 3.24.16-13
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 20 Form 965-B	Exhibit 3.24.16-18
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 23 Form 3800	Exhibit 3.24.16-21
Section 24 Form 3800	Exhibit 3.24.16-22
Section 25 Form 3800	Exhibit 3.24.16-23
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-96

Section 26 Form 8997 (Programs 11508 and 11509)

Elem. No.	Form 8997 Section 26 Data Element Name	Prompt	Instructions
(1)	Section Number	Sect:	Press if already present on the screen; otherwise, enter "26" .
(2)	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.
(3)	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.
(4)	Enter the Total from Column (e) II	PTII L2(E)	Enter the amount from Form 8997, Part II, Line 2, Column (e) Short Term Deferred Gain Remaining QOF.
(5)	Enter the Total from Column (f) II	PTII L2(F)	Enter the amount from Form 8997, Part II, Line 2, Column (f) Long Term Deferred Gain Remaining QOF.
(6)	QOF EIN	PTIII 1(A)	Enter the EIN from Form 8997 Part III, Row 1, Column (a).
(7)	Date QOF Investment Acquired	PTIII 1(B)	Enter the Date from Form 8997, Part III, Row 1, Column (b).
(8)	Special Gain Code	PTIII 1(D)	Enter the Alpha Code from Form 8997, Part III, Row 1, Column (d).
(9)	Previously Deferred Short-Term Gain 1	PTIII 1(E)	Enter the amount from Form 8997, Part III, Row 1, Column (e).
(10)	Previously Deferred Long-Term Gain 1	PTIII 1(F)	Enter the amount from Form 8997, Part III, Row 1, Column (f).
(11)	Part III Indicator	IND	Enter "1" if additional information is present in Part III.
(12)	Enter the Total from Column (e)	PTIII L2(E)	Enter the amount from Form 8997, Part III, Line 2, Column (e) Short Term Deferred Gain Remaining QOF.
(13)	Enter the Total from Column (f)	PTIII L2(F)	Enter the amount from Form 8997, Part III, Line 2, Column (f) Long Term Deferred Gain Remaining QOF.
(14)	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.
(15)	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 3.24.16-97

Section 01 Form 1120-RIC (Program 11509)

Elem. No.	Form 1120-RIC 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of Lines 1-8.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to Line 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.
(21)	ABLM Code	ABLM		Enter the edited code from the left of boxes A and B.
(22)	Filing Exception Code	EX CD		Enter the edited character in the margin to the right of block D.

Exhibit 3.24.16-98

Section 02 Form 1120-RIC (Program 11509)

Exhibit 3.24.16-3.

Exhibit 3.24.16-99

Section 03 Form 1120-RIC (Program 11509)

Elem. No.	Form 1120-RIC Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOX D $	MINUS (−)	Enter the Amount from box D.

Exhibit 3.24.16-100

Section 04 Form 1120-RIC (Program 11509)

Elem. No.	Form 1120-RIC Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "04" .
(2)	Dividend Income	LN1 $	MINUS (−)	Enter the amount from line 1.
(3)	Interest Income	LN2 $	MINUS (−)	Enter the amount from line 2.
(4)	Net Foreign Currency Gain-Loss	LN3 $	MINUS (−)	Enter the amount from line 3.
(5)	Security Loan Payments	LN4 $	MINUS (−)	Enter the amount from line 4.
(6)	EXSTCGL	LN5 $		Enter the amount from line 5.
(7)	Form 4797 Gain-Loss	LN6 $	MINUS (−)	Enter the amount from line 6.
(8)	Other Income	LN7 $	MINUS (−)	Enter the amount from line 7.
(9)	Total Income	LN8 $	MINUS (−) ★★★★★★	Enter the amount from line 8.

Exhibit 3.24.16-101

Section 05 Form 1120-RIC (Program 11509)

Elem. No.	Form 1120-RIC Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Compensation of Officers	LN9 $	MINUS (−)	Enter the amount from line 9.
(3)	Salaries and Wages	L10 $	MINUS (−)	Enter the amount from line 10.
(4)	Rents	L11 $	MINUS (−)	Enter the amount from line 11.
(5)	Taxes	L12 $	MINUS (−)	Enter the amount from line 12.
(6)	Interest	L13 $	MINUS (−)	Enter the amount from line 13.
(7)	Depreciation	L14 $	MINUS (−)	Enter the amount from line 14.
(8)	Advertising	L15 $	MINUS (−)	Enter the amount from line 15.
(9)	Registration Fees	L16 $	MINUS (−)	Enter the amount from line 16.
(10)	Insurance	L17 $	MINUS (−)	Enter the amount from line 17.
(11)	Accounting & Legal Services	L18 $	MINUS (−)	Enter the amount from line 18.
(12)	Management/Investment Advisory Fees	L19 $	MINUS (−)	Enter the amount from line 19.
(13)	Transfer Agent Fees	L20 $	MINUS (−)	Enter the amount from line 20.
(14)	Reports to Share Holders	L21 $	MINUS (−)	Enter the amount from line 21.
(15)	Other Deductions	L22 $	MINUS (−)	Enter the amount from line 22.
(16)	Total Deductions	L23 $	MINUS (−) ★★★★★★	Enter the amount from line 23.
(17)	Deductions for Dividends Paid	L25A $	MINUS (-)	Enter the amount from line 25a. ### Note: For prior year returns, enter the amount from line 25.
(18)	Section 851(d)(2) and Section 851(i)	L25B $	MINUS (-)	Enter the amount from line 25b.

Exhibit 3.24.16-102

Section 06 Form 1120-RIC (Program 11515)

Note:

Tax Years 2024 and Later

Elem. No.	Form 1120-RIC 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 Tax	L27		Enter the amount from line 27.
(3)	Preceding Year’s Overpayment	L28A		Enter the amount from line 28a.
(4)	Current Year’s Estimated Tax Payments	28B		Enter the amount from line 28b.
(5)	Current Year’s Refund Applied	28C		Enter the amount from line 28c.
(6)	Form 7004 Credit	28D		Enter the amount from line 28d.
(7)	Form 2439 Credit	28E		Enter the amount from line 28e.
(8)	Elective payment Election	28G $		Enter the amount from line 28g.
(9)	Other Payments and Credits	28Z		Enter the amount from line 28z.
(10)	Net 965 Tax Liability	29I		Enter the amount from line 29i.
(11)	ES Tax Penalty	L30		Enter the amount from line 30.
(12)	Balance Due/Overpayment	31/32	MINUS (−) ★★★★★★	Enter the amount from line 31 or line 32 as follows: 1. Enter the amount from line 31 and press . 2. If there is no entry on line 31, enter the amount from line 32 and press MINUS (-).
(13)	Credit to Next Year's Tax	33A		Enter the amount from line 33a.
(14)	Routing Number	33C		Enter up to 9 digits of the RTN from line 33c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 33c and Line 33e is blank. * an illegible character is present in either Line 33c or 33e. * one or more numbers have been altered, white-out, or marked through in either the 33c or 33e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 33c or Line 33e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(15)	Type of Depositor Account	33D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 33d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 33d is marked and Line 33c AND Line 33e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(16)	Depositor Account Number	33E	★★★★★★ This is a MUST ENTER field if "Line 33c or Line 33d " contain an entry.	Enter the alpha/numeric Account Number from line 33e. 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: * 33e is not present and there is data on Line 33c. * an illegible character is present in either 33c or 33e. * one or more characters have been altered, white-out, or marked through in either Line 33c or Line 33e. * 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 33e.
(17)	DAN For Verification	33E	★★★★★★ This is a MUST ENTER field if "Line 33e" contains data.	Enter Line 33e again 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 33e (DAN) fields agree.
(18)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(19)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(20)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(21)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-103

Section 06 Form 1120-RIC (Program 11509)

Note:

Tax Years 2023 and Prior

Elem. No.	Form 1120-RIC 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 Tax	L27		Enter the amount from line 27.
(3)	Net Tax Liability Paid for Reporting Year	L28		Enter the amount from line 28. ### Note: Tax year 2020 and prior year's only.
(4)	Estimated Tax Credit	28D		Enter the amount from line 29d.
(5)	Form 7004 Credit	28E		Enter the amount from line 29e.
(6)	Form 2439 Credit	28F		Enter the amount from line 29f.
(7)	Elective payment Election	28H		Enter the amount from line 28h.
(8)	Refundable Credits 3800/8827	29H		Enter the amount from line 29h. ### Note: Tax year 2019 and prior year's only.
(9)	Net 965 Tax Liability	29I		Enter the amount from line 29i. ### Note: Tax year 2020 and prior year's only.
(10)	ES Tax Penalty	L30		Enter the amount from line 30.
(11)	Balance Due/Overpayment	31/32	MINUS (−) ★★★★★★	Enter the amount from line 31 or line 32 as follows: 1. Enter the amount from line 31 and press . 2. If there is no entry on line 31, enter the amount from line 32 and press MINUS(-).
(12)	Credit to Next Year's Tax	33CT		Enter the amount from line 33, center.
(13)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(14)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(15)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(16)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-104

Section 07 Form 1120-RIC (Schedule J) (Program 11509)

Elem. No.	Form 1120-RIC Schedule J Section 07 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "07" .
(2)	Controlled Group Code	J1	Enter the edited digit from Page 2, line 1, dotted portion.
(3)	Tax on Investment	J1A	Enter the amount from Schedule J, line 1a.
(4)	Tax from Part II	L2B	Enter the amount from line 2b.
(5)	Section 1291 Tax from Form 8621	1H	Enter the amount from line 1h.
(6)	Additional Tax under Section 197(f)	1I	Enter the amount from line 1i.
(7)	Tax Adjustment from Form 8978	1J	Enter the amount from line 1j.
(8)	Chapter 1 Tax Recapture from Form 4255	1K	Enter the amount from line 1k.
(9)	Other Chapter 1 Tax	1Z	Enter the amount from line 1z.

Exhibit 3.24.16-105

Section 08 Form 1120-RIC (Schedules J, K and N) (Program 11515)

Note:

Tax Years 2024 and Later

Elem. No.	Form 1120-RIC Schedules J, K and N Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Tax imposed under sections 851(d)(2)	J2C		Enter the amount from line 2c, Schedule J.
(3)	Tax imposed under section 851(i)	J2D		Enter the amount from line 2d Schedule J.
(4)	Income Tax	J2		Enter the amount from line 2e, Schedule J.
(5)	Foreign Tax Credit	J3A		Enter the amount from line 3a, Schedule J.
(6)	Qualified Electrical Vehicle Credit	J3B		Enter the amount from line 3b, Schedule J.
(7)	General Business Credit	J3C		Enter the amount from line 3c, Schedule J.
(9)	Total Credits	J4		Enter the amount from line 4, Schedule J.
(10)	Personal Holding	J6A		Enter the amount from line 6a, Schedule J.
(11)	Interest on Deferred Tax Liability	J6B		Enter the amount from line 6b, Schedule J.
(14)	Other Taxes	J6C		Enter the amount from line 6c, Schedule J.
(15)	Recapture of Low Income Housing Credit	J6D		Enter the amount from the dotted portion of line 6d, Schedule J.
(16)	Other Taxes	J6Z		Enter the amount from the dotted portion of line 6z, Schedule J.
(17)	Deferred Tax on the RIC’s Share	J8B		Enter the amount from the dotted portion of line 8b, Schedule J.
(18)	Is the RIC a Subsidiary?	K3Y/N		Enter from the "Yes/No" check boxes, question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(19)	Parents Name Control	K3NC		Enter the edited Name Control from question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(20)	Parents TIN	K3TIN		Enter the edited TIN from question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(21)	Foreign Country Code	K5B2		Enter the edited alpha Foreign Country Code from the left margin of line 5b(2), Schedule K.
(22)	Number of Forms 5472 attached	K5B(2)		Enter the number from line 5b(2), Schedule K.
(23)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(24)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(25)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, line 3, Schedule N.
(26)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, line 4a, Schedule N. ### Note: Tax Year 2019 and prior year's only.
(27)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(28)	Did Corp Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, line 5, Schedule N.
(29)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(30)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(31)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(32)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b, Schedule N.
(33)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c, Schedule N.

Exhibit 3.24.16-106

Section 08 Form 1120-RIC (Schedules J, K and N) (Program 11513)

Note:

Tax Years

Elem. No.	Form 1120-RIC Schedules J, K and N Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Tax imposed under sections 851(d)(2)	J2C		Enter the amount from line 2c, Schedule J.
(3)	Tax imposed under section 851(i)	J2D		Enter the amount from line 2d Schedule J.
(4)	Income Tax	J2E		Enter the amount from line 2e, Schedule J.
(5)	Foreign Tax Credit	J3A		Enter the amount from line 3a, Schedule J.
(6)	Qualified Electrical Vehicle Credit	J3B		Enter the amount from line 3b, Schedule J.
(7)	General Business Credit	J3C		Enter the amount from line 3c, Schedule J.
(9)	Total Credits	J3E		Enter the amount from line 3e, Schedule J.
(10)	Personal Holding	J5		Enter the amount from line 5, Schedule J.
(11)	Interest on Deferred Tax Liability	J6		Enter the amount from line 6, Schedule J.
(12)	Section 453(I)(3) Checkbox	453A(c) CKBX		Enter a "1" if the Section 453A(c) box is checked.
(13)	Section 453(I)(3) Checkbox	453(I)(3) CKBX		Enter a "1" if the Section 453(I)(3) box is checked.
(14)	Other Taxes	J7		Enter the amount from line 7, Schedule J.
(15)	Recapture of Low Income Housing Credit	J8		Enter the amount from the dotted portion of line 7, Schedule J.
(16)	Is the RIC a Subsidiary?	K3Y/N		Enter from the "Yes/No" check boxes, question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(17)	Parents Name Control	K3NC		Enter the edited Name Control from question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(18)	Parents TIN	K3TIN		Enter the edited TIN from question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(19)	Foreign Country Code	K5B2		Enter the edited alpha Foreign Country Code from the left margin of line 5b(2), Schedule K.
(20)	Number of Forms 5472 attached	K5B(2)		Enter the number from line 5b(2), Schedule K.
(21)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(22)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(23)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, line 3, Schedule N.
(24)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, line 4a, Schedule N. ### Note: Tax Year 2019 and prior year's only.
(25)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(26)	Did Corp Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, line 5, Schedule N.
(27)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(28)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(29)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(30)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b, Schedule N.
(31)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c, Schedule N.

Exhibit 3.24.16-107

Section 08 Form 1120-RIC (Schedules J, K and N) (Program 11509)

Note:

Tax Years 2022 and Prior

Elem. No.	Form 1120-RIC Schedules J, K and N Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "08" .
(2)	Tax imposed under sections 851(d)(2) and 851 (i)	J2C		Enter the amount from line 2c, Schedule J.
(3)	Alternative Minimum Tax	J2D		Enter the edited amount to the right of line 2d, Schedule J. ### Note: For 2017 and prior year returns, enter the amount from line 2d.
(4)	Income Tax	J2E		Enter the amount from line 2d, Schedule J. ### Note: For 2017 and prior year returns, enter the amount from line 2e.
(5)	Foreign Tax Credit	J3A		Enter the amount from line 3a, Schedule J.
(6)	Qualified Electrical Vehicle Credit	J3B		Enter the amount from line 3b, Schedule J.
(7)	General Business Credit	J3C		Enter the amount from line 3c, Schedule J.
(8)	Other Credits	J3D		Enter the amount from line 3d, Schedule J.
(9)	Total Credits	J3E		Enter the amount from line 3e, Schedule J.
(10)	Personal Holding	J5		Enter the amount from line 5, Schedule J.
(11)	Interest on Deferred Tax Liability	J6		Enter the amount from line 6, Schedule J.
(12)	Section 453(I)(3) Checkbox	453A(c) CKBX		Enter a "1" if the Section 453A(c) box is checked.
(13)	Section 453(I)(3) Checkbox	453(I)(3) CKBX		Enter a "1" if the Section 453(I)(3) box is checked.
(14)	Other Taxes	J7		Enter the amount from line 7, Schedule J.
(15)	Recapture of Low Income Housing Credit	J7...		Enter the amount from the dotted portion of line 7, Schedule J.
(16)	Is the RIC a Subsidiary?	K3Y/N		Enter from the "Yes/No" check boxes, question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(17)	Parents Name Control	K3NC		Enter the edited Name Control from question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(18)	Parents TIN	K3TIN		Enter the edited TIN from question 3, Schedule K (For 2010 and prior year returns, enter from question 4).
(19)	Foreign Country Code	K5B2		Enter the edited alpha Foreign Country Code from the left margin of line 5b(2), Schedule K.
(20)	Number of Forms 5472 attached	K5B(2)		Enter the number from line 5b(2), Schedule K.
(21)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(22)	Number of Forms 8865 Attached	N?2		Enter the number from line 2, Schedule N.
(23)	Excluding...Own at Least 10% Interest?	N?3		Enter from the "Yes/No" check boxes, line 3, Schedule N.
(24)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from the "Yes/No" check boxes, line 4a, Schedule N. ### Note: Tax Year 2019 and prior year's only.
(25)	Number of Forms 5471	N?4B		Enter the number from line 4b, Schedule N.
(26)	Did Corp Receive a Distribution...Foreign Trust?	N?5		Enter from the "Yes/No" check boxes, line 5, Schedule N.
(27)	At any Time...Interest in...Financial Account	N?6A		Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(28)	Foreign Country Code	N?6B		Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(29)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(30)	Number of Forms 8873 Attached	N?7B		Enter the number from line 7b, Schedule N.
(31)	Enter Total Amount	N?7C $	MINUS (−)	Enter the amount from line 7c, Schedule N.

Exhibit 3.24.16-108

Sections 10, 11, 15 19-26 and 35 Form 1120-RIC (Program 11509)

Section	Resource
Section 10 Schedule O, Form 8949 and Form 8996	Exhibit 3.24.16-94
Section 11 Form 4626	Exhibit 3.24.16-13
Section 15 Form 4136	Exhibit 3.24.16-16
Section 19 Form 8978	Exhibit 3.24.16-17
Section 20 Form 965-B	Exhibit 3.24.16-18
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 23 Form 3800	Exhibit 3.24.16-21
Section 24 Form 3800	Exhibit 3.24.16-22
Section 25 Form 3800	Exhibit 3.24.16-23
Section 26 Form 8997	Exhibit 3.24.16-96
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-109

Section 01 Form 1120-S (Program 12100)

Elem. No.	Form 1120-S 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of Lines 1 through 6. If a computer condition code "G" is present and the document is a non-remittance return, end the document after this element. If a computer condition code "G" is present and the document is a remittance return, press to proceed.
(18)	Return Processing Code	01RPC		Enter the edited characters on Page 1, in the right margin next to Line 1c. 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 to override.
(19)	Tax Period Beginning	YRBEGDT		Enter tax period beginning (in MMDDYY format) when edited to the left of Form 1120-S title area at the top of the form.
(20)	PIA/NAICS Code	NAICS		Enter the code from box B.
(21)	ERS-Action Code	ACTCD		Enter the edited digits from the bottom left margin. ### Note: If action code 347 is present, enter the edited digits in order to reduce the number of unpostable returns.

Exhibit 3.24.16-110

Section 02 Form 1120-S (Program 12100)

Elem. No.	Form 1120-S Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "02" .
(2)	Audit Codes	L1	Enter the edited code(s) from the margin to the left of the "Deductions" section following "1" .
(3)	Penalty and Interest Code	L2	Enter the edited code from the margin to the left of the "Deductions" section following "2" .
(4)	Installment Sales Indicator	L3	Enter the edited code from the margin to the left of the "Deductions" section following "3" .
(5)	Tax Preference Code	L4	Enter the edited code from the margin to the left of the "Deductions" section following "4" .
(6)	Low Income Housing Credit (8586)	L5	Enter the edited amount from the margin to the left of the "Deductions" section following "5" .
(7)	Total Recapture Credit (8611)	L6	Enter the edited amount from the margin to the left of the "Deductions" section following "6" .
(8)	Missing Schedule Code	L7	Enter the edited code from the margin to the left of the "Deductions" section following "7" .

Exhibit 3.24.16-111

Section 03 Form 1120-S (Program 12100)

Elem. No.	Form 1120-S Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Initial Return Code	E RT		Enter the edited "2" from the right of the "Date Incorporated" block.
(4)	Total Assets End	BOX F $	MINUS (−) ★★★★★★	Enter the amount from the "Total Assets" block. ### Note: If a Computer Condition Code (CCC)"G" is present and the document is a remittance return or ERS Action Code in the "600" series is present, end the document after this element.
(5)	Line I Number of Shareholders	LNI#		Enter the number from line I. ### Note: For 2006 and prior year returns, enter from Line G.

Exhibit 3.24.16-112

Section 04 Form 1120-S (Program 12100)

Elem. No.	Form 1120-S Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "04" .
(2)	Gross Receipts or Sales	L1A $	MINUS (-)	Enter the amount from line 1a.
(3)	Returns and Allowances	L1B $	MINUS (−)	Enter the amount from line 1b.
(4)	Cost of Goods Sold	LN2 $	MINUS (−)	Enter the amount from line 2.
(5)	Net Gain/Loss	LN4 $	MINUS (−)	Enter the amount from line 4.
(6)	Other Income/Loss	LN5 $	MINUS (−)	Enter the amount from line 5.
(7)	Total Income	LN6 $	MINUS (−) ★★★★★★	Enter the amount from line 6.

Exhibit 3.24.16-113

Section 05 Form 1120-S (Program 12100)

Elem. No.	Form 1120-S Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "05" .
(2)	Compensation of Officers	LN7 $	MINUS (−)	Enter the amount from line 7.
(3)	Salaries/Wages Code	L8 RT		Enter the edited code from the right of line 8.
(4)	Salaries and Wages	LN8 $	MINUS (−)	Enter the amount from line 8.
(5)	Repairs	LN9 $	MINUS (−)	Enter the amount from line 9.
(6)	Bad Debts	L10 $	MINUS (−)	Enter the amount from line 10.
(7)	Rents	L11 $	MINUS (−)	Enter the amount from line 11.
(8)	Taxes	L12 $	MINUS (−)	Enter the amount from line 12.
(9)	Deductible Interest	L13 $	MINUS (−)	Enter the amount from line 13.
(10)	Depreciation	L14 $	MINUS (−) ★★★★★★	Enter the amount from line 14.
(11)	Depletion	L15 $	MINUS (−)	Enter the amount from line 15.
(12)	Advertising	L16 $	MINUS (−)	Enter the amount from line 16.
(13)	Pension Profit Sharing	L17 $	MINUS (−)	Enter the amount from line 17.
(14)	Employee Benefit Program	L18 $	MINUS (−)	Enter the amount from line 18.
(15)	Energy Efficient Commercial Buildings Deduction	L19 $	MINUS (−)	Enter the amount from line 19.
(16)	Other Deductions	L20 $	MINUS (−) ★★★★★★	Enter the amount from line 20.
(17)	Total Deductions	L21 $	MINUS (−)	Enter the amount from line 21.
(18)	Ordinary Income/Loss	L22 $	MINUS (−)	Enter the amount from line 22.

Exhibit 3.24.16-114

Section 06 Form 1120-S (Schedules B, K, L and N) (Program 12100)

Elem. No.	Form 1120-S Schedules B, K, L and N 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 Tax	23C		Enter the amount from line 23c.
(3)	Estimated Tax Payments	24A		Enter the amount from line 24a.
(4)	7004 Credit	24B		Enter the amount from line 24b.
(5)	Elective Payment Election from Form 3800	24D		Enter the amount from line 24d.
(6)	Total Credits	24Z		Enter the amount from line 24z.
(7)	ES Penalty	L25		Enter the amount from line 25.
(8)	Balance Due/Overpayment	26/27	MINUS (−)	Enter the amount from line 26 or line 27 as follows: 1. Enter the amount from line 26, if present, and press . 2. If there is no entry on line 26, enter the amount from line 27 and press MINUS(-).
(9)	Credit to Next Year's Tax	28CT		Enter the amount from line 28, center.
(10)	Routing Number	28B		Enter up to 9 digits of the RTN from line 28b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 28b and Line 28d is blank. * an illegible character is present in either Line 28b or 28d. * one or more numbers have been altered, white-out, or marked through in either the 28b or 28d. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 28b or Line 28d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(11)	Type of Depositor Account	28C		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 28c. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 28c is marked and Line 28bAND Line 28d are blank, press . ### Note: When is pressed, the system generates a “C”**.
(12)	Depositor Account Number	28D	★★★★★★ This is a MUST ENTER field if "Line 28b or Line 28c" contain an entry.	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: * 28d is not present and there is data on Line 28b. * an illegible character is present in either 28b or 28d. * one or more characters have been altered, white-out, or marked through in either Line 28b or Line 28d. * one or more characters have been written over to CHANGE an existing entry in either Line 28b or Line 28c. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 28d.
(13)	DAN For Verification	28D	★★★★★★ This is a MUST ENTER field if "Line 28d " contains data.	Enter Line 28dagain 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 28d (DAN) fields agree.
(14)	Discuss with Preparer Checkbox	CKBX	★★★★★★	Enter a "1" if only the "Yes" box is checked; otherwise, press then press to override the "MUST ENTER" error message.
(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)	Method of Accounting	B1		Enter the code as follows from Schedule B, line 1: 1. "1" if box a is checked. 2. "2" if box b is checked. 3. "3" if box c is checked. 4. If more than one box is checked, press .
(19)	Qualified Opportunity Fund Certification Checkbox	B15Y/N		Enter the numeric digit from Qualified Opportunity Fund Certification 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 .
(20)	Qualified Opportunity Fund Amount	B15		Enter the amount from Schedule B, line 15.
(21)	Corporation Receive, Sell, Dispose a Digital Asset	16 CKBX		Enter from theYes/No check box, line 16. 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 .
(22)	Interest Income/Loss	K4 $	MINUS (−)	Enter the amount from Page 3, Schedule K, line 4.
(23)	Credit for Alcohol Used as Fuel	PG3 13F $		Enter the amount from Page 3, line 13f.
(24)	International Tax Reporting Checkbox	14 CKBX	★★★★★★	Enter a "1" if line 14 box is checked.
(25)	Total Property Distributions	16D $	MINUS (-)	Enter the amount from line 16d.
(26)	Income (Loss)	L18 $	ENTER> MINUS (-)	Enter the amount from line 18.
(27)	Loans to Shareholders	PG4 7D $	MINUS (-)	Enter the amount from line 7, Column (d) Schedule L.
(28)	Total Assets	15B $	MINUS (-)	Enter the amount from line 15, Column (b) Schedule L.
(29)	Loans from Shareholders	19D $	MINUS (-)	Enter the amount from line 19, Column (d), Schedule L.
(30)	Capital Stock EOY	22D $	MINUS (-)	Enter the amount from line 22, Column (d), Schedule L.
(31)	Additional Paid In Capital	23D $	MINUS (-)	Enter the amount from line 23, Column (d), Schedule L.
(32)	Retained Earnings EOY	24D $	MINUS (-)	Enter the amount from line 24, Column (d), Schedule L.
(33)	Schedule M-1 Travel & Entertainment	M-1 3B $	MINUS (-)	Enter the amount from line 3b, Schedule M-1, following the $ sign.
(34)	Schedule M-2 Balance BOY	M-2 1A $	MINUS (-) ★★★★★★	Enter the amount from line 1, Column (a), Schedule M-2.
(35)	During the Year...Own any Foreign Entities?	SCHN?1A		Enter from Schedule N "Yes/No" check boxes, line 1a.
(36)	Number of Forms 8865 Attached	N?2		Enter from Schedule N, the number from line 2.
(37)	Excluding...Own at Least 10% Interest?	N?3		Enter from Schedule N "Yes/No" check boxes, line 3.
(38)	Was Corp... of any Controlled Foreign Corp.?	N?4A		Enter from Schedule N "Yes/No" check boxes, line 4a. ### Note: Tax Year 2019 and prior year's only.
(39)	Number of Forms 5471	N?4B		Enter from Schedule N, the number from line 4b.
(40)	Did Corp Receive a Distribution ... Foreign Trust?	N?5		Enter from Schedule N, "Yes/No" check boxes, line 5.
(41)	At any Time ... Interest in ... Financial Account	N?6A		Enter from Schedule N, "Yes/No" check boxes, line 6a.
(42)	Foreign Country Code	N?6B		Enter from Schedule N the edited alpha Foreign Country Code, left of line 6b.
(43)	Is Corporation Claiming Extraterritorial Income Exclusion?	N?7A		Enter from Schedule N "Yes/No" check boxes, line 7a.
(44)	Number of Forms 8873 Attached	N?7B		Enter from Schedule N, the number from line 7b.
(45)	Enter Total Amount	N?7C $	MINUS (−) ★★★★★★	Enter from Schedule N, the amount from line 7c.
(46)	Total Gross Rents	8825-18A $		Enter from Form 8825, the amount from line 18A.

Exhibit 3.24.16-115

Section 10 Form 1120-S (Schedule D, Form 8949 and Form 8996) (Program 12100)

Elem. No.	Form 1120-S Schedules D, Form 8949 and Form 8996 Section 10 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "10" .
(2)	Dispose of Any Investments	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) $	+/-	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 $	+/-	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 $	+/-	Enter the amount from Part I, Line 3, Column (g).
(14)	Long Term 8a Sales Price	L8A(D) $		Enter the amount from Part II, Line 8a, Column (d).
(15)	Long Term 8a Cost or other basis	L8A(E) $		Enter the amount from Part II, Line 8a, Column (e).
(16)	Long Term 8b Sales Price	L8B(D) $		Enter the amount from Part II, Line 8b, Column (d).
(17)	Long Term 8b Cost or other basis	L8B(E) $		Enter the amount from Part II, Line 8b, Column (e).
(18)	Long Term 8b Adjustments	L8B(G) $	+/-	Enter the amount from Part II, Line 8b, Column (g).
(19)	Long Term 9 Sales Price	L9D $		Enter the amount from Part II, Line 9, Column (d).
(20)	Long Term 9 Cost or other basis	L9E $		Enter the amount from Part II, Line 9, Column (e).
(21)	Long Term 9 Adjustments	L9G $	+/-	Enter the amount from Part II, Line 9, Column (g).
(22)	Long Term 10 Sales Price	10D $		Enter the amount from Part II, Line 10, Column (d).
(23)	Long Term 10 Cost or other basis	10E $		Enter the amount from Part II, Line 10, Column (e).
(24)	Long Term 10 Adjustments	10G $	+/-	Enter the amount from Part II, Line 10, Column (g).
(25)	Capital Gains Distributions	L13 $		Enter the amount from line 13.
(26)	Short-term capital gain or (loss) Form 8824	L5		Enter the amount from line 5.
(27)	Z Code EIN	ZPTI 1A		Enter from Form 8949, the EIN from Part I, Line 1 Column (a). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f)
(28)	Z Code Date Acquired	ZPTI 1B		Enter from Form 8949, the date from Part I Line 1 Column (b). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f) .
(29)	Z Code Amount of Adjustment	ZPTI 1G $		Enter from Form 8949, the amount from Part I, Line 1(g). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f)
(30)	Z Code Part I Form 8949 Indicator	ZPTI IND	★★★★★★	Enter “1” if additional Z value is present in Column (f) Part I.
(31)	Y Code EIN	YPTI 1A		Enter from Form 8949, the EIN from Part I, Line 1(a). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f)
(32)	Y Code Date Sold or Disposed of	YPTI 1C		Enter from Form 8949, the date from Part I, Line 1(c). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f)
(33)	Y Code Recaptured Deferral Amount	YPTI 1G $		Enter from Form 8949, the amount from Part I, Line 1(g). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f)
(34)	Y Code Part I Form 8949 Indicator I	YPTI IND	★★★★★★	Enter “1” if additional Y value is present in Column (f) Part I.
(35)	Z Code EIN	ZPTII 1A		Enter from Form 8949 the EIN from Part II, Line 1 Column (a). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f).
(36)	Z Code Date Acquired	ZPTII 1B		Enter from Form 8949 the date from Part II, Line 1 Column (b). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f)
(37)	Z Code Amount of Adjustment	ZPTII 1G $		Enter from Form 8949 the amount from Part II, Line 1(g) on. ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f)
(38)	Z Code Indicator Part II Form 8949	ZPTII IND	★★★★★★	Enter “1” if additional Z value is present in Column (f) Part II.
(39)	Y Code EIN	YPTII 1A		Enter from Form 8949 the EIN from Part II, Line 1(a). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f).
(40)	Y Code Date Sold or Disposed of	YPTII 1C		Enter from Form 8949 the date from Part II, Line 1(c). ### Note: Enter the underlined data or enter only if there is a “Y” in Column (f).
(41)	Y Code Recaptured Deferral Amount	YPTII 1G $		Enter from Form 8949 the amount from Part II, Line 1(g). ### Note: Enter the underlined data or enter only if there is a “Z” in Column (f).
(42)	Y Code Indicator Part II Form 8949 Indicator	YPTII IND	★★★★★★	Enter “1” if additional Y value is present in Column (f), Part II.
(43)	Dispose of Any Investments Form 8996	INV CKBX	★★★★★★	Enter from Form 8996 the numeric digit from the Checkbox on line 5. 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 .
(44)	Qualified Opportunity 6 Month	L7 $		Enter from Form 8996 the amount from Part II, Line 7 on. ### Note: TY2020 enter from the edited line number.
(45)	Total Assets	L8 $		Enter from Form 8996 the amount from Part II, Line 8. ### Note: TY2020 enter from the edited line number.
(46)	Qualified Opportunity Last Day of Tax Year	L10 $		Enter from Form 8996 the amount from Part II, Line 10. ### Note: TY2020 enter from the edited line number.
(47)	Total Assets Last Day of Tax Year	L11 $		Enter from Form 8996 the amount from Part II, Line 11. ### Note: TY2020 enter from the edited line number.
(48)	Divide Line by 2.0	L14		Enter from Form 8996 the amount from Part III, Line 14. ### Note: TY2020 enter from the edited line number.
(49)	Is Line Equal to or More than .90	L15		Enter from Form 8996 the amount from Part III, Line 15. ### Note: TY2020 enter from the edited line number.

Exhibit 3.24.16-116

Section 14 Form 1125-A (Program 12100)

Elem. No.	Form 1125-A Section 14 Data Element Name	Prompt	Fld. Term	Instructions
(1)	Section Number	Sect:		Press Enter if already on the screen; otherwise enter "14" .
(2)	Beginning Inventory	L1 $		Enter the amount from line 1.
(3)	Ending Inventory	L7 $	MINUS (-)	Enter the amount from line 7.

Exhibit 3.24.16-117

Section 23 Form 3800 (Program 12100)

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)	Form 7207 Registration Number	1B(B)		Enter the Registration number from Line 1b, Column (b).
(3)	Form 7207 Credit Transfer Election	1B(F) $	MINUS (-)	Enter the amount from Line 1b, Column (g).
(4)	Form 7207 Credit Amount	1B(G)$		Enter the amount from Line 1b, Column (g).
(5)	Form 7207 Gross Elective Payment	1B(H) $		Enter the amount from Line 1b, Column (h).
(6)	Form 7207 Net Elective Payment	1B(J) $		Enter the amount from Line 1b, Column (j).
(7)	Form 3468 Registration Number	1D(B)		Enter the Registration number from Line 1d, Column (b).
(8)	Form 3468 Credit Transfer Election	1D(F) $	MINUS (-)	Enter the amount from Line 1d, Column (f).
(09)	Form 3468 Credit Amount	1D(G) $		Enter the amount from Line 1d, Column (g).
(10)	Form 8835 Registration Number	1F(B)		Enter the Registration number from Line 1f, Column (b).
(11)	Form 8835 Credit Transfer Election	1F(F) $	MINUS (-)	Enter the amount from Line 1f, Column (f).
(12)	Form 8835 Credit Amount	1F(G)$		Enter the amount from Line 1f, Column (g).
(13)	Form 7210 Registration Number	1G(B)		Enter the Registration number from Line 1g, Column (b).
(14)	Form 7210 Credit Transfer Election	1G(F) $	MINUS (-)	Enter the amount from Line 1g, Column (f).
(15)	Form 7210 Credit Amount	1G(G)$		Enter the amount from Line 1g, Column (g).
(16)	Form 7210 Gross Elective Payment	1G(H) $		Enter the amount from Line 1g, Column (h).
(17)	Form 7210 Net Elective Payment	1G(J) $		Enter the amount from Line 1g, Column (j).

Exhibit 3.24.16-118

Section 24 Form 3800 (Program 12100)

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 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 7218 Registration Number	1Q(B)		Enter the Registration number from Line 1q, Column (b).
(7)	Form 7218 Credit Transfer Election	1Q(F)$		Enter the amount from Line 1q, Column (f).
(8)	Form 7218 Gross Elective Payment	1Q(G)$		Enter the amount from Line 1q, Column (g).
(9)	Form 8911 Registration Number	1S(B)		Enter the Registration number from Line 1s, Column (b).
(10)	Form 8911 Credit Transfer Election	1S(F) $	MINUS (-)	Enter the amount from Line 1s, Column (f).
(11)	Form 8911 Credit Amount	1S(G)$		Enter the amount from Line 1s, Column (g).
(12)	Form 7213 Registration Number	1U(B)		Enter the Registration number from Line 1u, Column (b).
(13)	Form 7213 Credit Transfer Election	1U(F) $	MINUS (-)	Enter the amount from Line 1u, Column (f).
(14)	Form 7213 Credit Amount	1U(G)$		Enter the amount from Line 1u, Column (g).
(15)	Form 3468 Registration Number	1V(B)		Enter the Registration number from Line 1v, Column (b).
(16)	Form 3468 Credit Transfer Election	1V(F)$		Enter the amount from Line 1v, Column (f).
(17)	Form 3468 Credit Amount	1V(G)$		Enter the amount from Line 1v, Column (g).
(18)	Form 8933 Registration Number	1X(B)		Enter the Registration number from Line 1x, Column (b).
(19)	Form 8933 Credit Transfer Election	1X(F) $	MINUS (-)	Enter the amount from Line 1x, Column (f).
(20)	Form 8933 Credit Amount	1X(G)$		Enter the amount from Line 1x, Column (g).
(21)	Form 8933 Credit Gross Elective Payment	1X(H) $		Enter the amount from Line 1x, Column (h).
(22)	Form 8933 Net Elective Payment	1X(J) $		Enter the amount from Line 1x, Column (j).

Exhibit 3.24.16-119

Section 25 Form 3800 (Program 12100)

Elem. No.	Form 3800 Section 25 Data Element Name	Prompt	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 7211 Registration Number	1GG(B)	Enter the Registration number from Line 1aa, Column (b).
(5)	Form 7211 Credit Amount	1GG(F)$	Enter the amount from Line 1gg, Column (f).
(6)	Form 7211 Gross Elective Payment	1GG(G)$	Enter the amount from Line 1gg, Column (g).
(7)	Form 3468 Registration Number	4A(B)	Enter the Registration number from Line 4a, Column (b).
(8)	Form 3468 Credit Transfer Election	4A(F) $	Enter the amount from Line 4a, Column (f).
(9)	Form 3468 Credit Amount	4A(G) $	Enter the amount from Line 4a, Column (g).
(10)	Form 8835 Registration Number	4E(B)	Enter the Registration number from Line 4e, column (b).
(11)	Form 8835 Credit Transfer Election	4E(F) $	Enter the amount from Line 4e, column (f).
(12)	Form 8835 Credit Amount	4E(G) $	Enter the amount from Line 4e, column (g).
(13)	Form 3800 Part V Indicator	IND	Enter the edited digit to right margin of Page 4, Part III, Line 6.

Exhibit 3.24.16-120

Sections 12, 15, 20-22, 26, 29 and 35 Form 1120-S (Program 12100)

Section	Resource
Section 12 Form 4797	Exhibit 3.24.16-14
Section 15 Form 4136	Exhibit 3.24.16-16
Section 21 Form 8941	Exhibit 3.24.16-19
Section 22 Form 5884-B	Exhibit 3.24.16-20
Section 26 Form 8997	Exhibit 3.24.16-24
Section 29 Form 6252	Exhibit 3.24.16-26
Section 31 Form 8936 Sch. A	Exhibit 3.24.16-27
Section 35 Form 4255	Exhibit 3.24.16-28

Exhibit 3.24.16-121

Section 01 Form 1120-SF (Program 11507)

Elem. No.	Form 1120-SF 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)	Check Digit	CD		Enter the Check Digit if present.
(4)	Name Control	NC		If the Check Digit is not present, enter the Name Control.
(5)	EIN	EIN		Enter the EIN from the preprinted label or from "EIN" block.
(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 upper right portion of the return.
(10)	In Care of Name Line	C/O NAME		Enter the in care of name if shown.
(11)	Foreign Address	FGN ADD		Enter the foreign address information as shown or edited from the entity area. ### Note: OSPC processing instructions only.
(12)	Street Address	ADD		Enter the street address information as shown or edited in the entity area of the return. ### Caution: If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13)	City	CITY		Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14)	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.
(15)	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.
(16)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return.
(17)	Condition Code	CC		Enter the edited code from the dotted portion of lines 1 thru 6.
(18)	Tax Period Beginning	YRBEGDT		Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19)	ERS Action Code	ACTCD		Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-122

Section 02 Form 1120-SF (Program 11507)

Exhibit 3.24.16-3.

Exhibit 3.24.16-123

Section 03 Form 1120-SF (Program 11507)

Elem. No.	Form 1120-SF Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "03" .
(2)	Payment Received	RMT	★★★★★★	Enter the green rockered amount from the balance due area of the return or from 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)	Total Assets End	BOT RT $	MINUS (−)	Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-124

Section 06 Form 1120-SF (Program 11507)

Elem. No.	Form 1120-SF 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 Tax	L15		Enter the amount from line 15.
(3)	Estimated Tax Credit	16D		Enter the amount from line 16d.
(4)	Form 7004 Credit	16E		Enter the amount from line 16e.
(5)	Federal Telephone Excise Tax Paid	16F...		For TY2006 returns, enter the edited amount from the dotted portion of line 16f.
(6)	ES Tax Penalty	L17		Enter the amount from line 17.
(7)	Balance Due/Overpayment	18/19	MINUS (−) ★★★★★★	Enter the amount from line 18 or line 19 as follows: 1. Enter the amount from line 18 and press . 2. If there is no entry on line 18, enter the amount from line 19 and press MINUS(-).
(8)	Credit to Next Year’s Tax	20A		Enter the amount from line 20a.
(9)	Routing Number	20C		Enter up to 9 digits of the RTN from line 20c. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 20c and Line 20e is blank. * an illegible character is present in either Line 20c or 20e. * one or more numbers have been altered, white-out, or marked through in either the 20c or 20e. * the RTN is not present and there is other data to be entered for this section. * one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. * one or more numbers have been written over to CHANGE an existing entry in either Line 20c or Line 20e. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(10)	Type of Depositor Account	20D		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 20d. 1. If both boxes are marked, press**. 2. If neither box is marked, press. 3. If Line 20d is marked and Line 20c AND Line 20e are blank, press . ### Note: When is pressed, the system generates a “C”**.
(11)	Depositor Account Number	20E	★★★★★★ This is a MUST ENTER field if "Line 20c or Line 20d " 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: * 20e is not present and there is data on Line 20c. * an illegible character is present in either 20c or 20e. * one or more characters have been altered, white-out, or marked through in either Line 20c or Line 20e. * one or more characters have been written over to CHANGE an existing entry in either Line 20c or Line 20d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 20e.
(12)	DAN For Verification	20E	★★★★★★ This is a MUST ENTER field if "Line 20e" contains data.	Enter Line 20e again 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 20e (DAN) fields agree.
(13)	Discuss with Preparer Checkbox	CKBX		Enter a "1" if only the "Yes" box is checked; otherwise, press .
(14)	Preparer's PTIN	PTIN		Enter the preparer's PTIN.
(15)	Preparer's EIN	PEIN		Enter the preparer's EIN.
(16)	Preparer's Telephone Number	TEL#		Enter the preparer's telephone number.

Exhibit 3.24.16-125

Section 07 Form 1120-SF (Program 11507)

Elem. No.	Form 1120-SF Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise, enter "07" .
(2)	Modified Gross Income/Loss	L14 $	MINUS (−)	Enter the amount from line 14, Page 1.

Exhibit 3.24.16-126

Section 11 Form 1120-SF (Schedule L and Additional Information) (Program 11507)

Elem. No.	Form 1120-SF Schedule L and Additional Information Section 11 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise, enter "11" .
(2)	Total Assets (BOY)	6BOY $	Enter the amount from line 6, Beginning of Year Column.
(3)	Total Assets (EOY)	6EOY $	Enter the amount from line 6, End of Year Column.
(4)	Total Liabilities (BOY)	9BOY $	Enter the amount from line 9, Beginning of Year Column.
(5)	Total Liabilities (EOY)	9EOY $	Enter the amount from line 9, End of Year Column.
(6)	Additional Information/Amount of Transfers Received	1A $	Enter the amount from line 1a, Additional Information portion.
(7)	Amount of Tax-Exempt Interest	2 $	Enter the amount from line 2.
(8)	Direct or Indirect Total Payments	3B $	Enter the amount from line 3b.
(9)	Did Fund Make Any Distributions	4A	Enter from the check boxes line 4a as follows: 1. If the "Yes" box is checked enter "1" 2. If the "No" box is checked enter "2" 3. If both boxes are checked or no box is checked, press .
(10)	Type of Liability	5ATYPE	Enter the edited codes (1-5) from left of the check boxes on line 5a.

Exhibit 3.24.16-127

Section 20 Form 8913 (Program 11507)

Exhibit 3.24.16-77

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