Internal Revenue Manual § 3.24.25 - Bmf International Miscellaneous Tax Returns

Section 25 - Bmf International Miscellaneous Tax ReturnsSection 25 - Bmf International Miscellaneous Tax Returns

Section 23 - Excise Tax Returns Section 26 - Miscellaneous Tax Exempt and Government Entities (te/ge) Returns

3.24.25 BMF International Miscellaneous Tax Returns

Manual Transmittal

September 22, 2025

Purpose

(1) This transmits revised IRM 3.24.25, ISRP System, BMF International Miscellaneous Tax Returns.

Material Changes

(1) Exhibit 3.24.25-31 Added Direct Deposit lines and renumbered elements.

(2) Exhibit 3.24.25-34 Added Direct Deposit lines and renumbered elements.

(3) Editorial changes were made throughout the IRM for clarity. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references.

Effect on Other Documents

IRM 3.24.25, ISRP System, BMF International Miscellaneous Tax Returns, dated December 05, 2024 (effective January 1, 2025), is superseded.

Audience

Taxpayer Services, Submission Processing, Data Conversion Operations (OSPC Only)

Effective Date

(01-01-2026)

Scott Wallace
Director, Submission Processing
Taxpayer Services

3.24.25.1 (01-01-2025)

Program Scope and Objectives

Purpose: This IRM section supplies instructions for Taxpayer Services Integrated Submission and Remittance Processing (ISRP) System to transcribe the returns below:
1. Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
2. Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner
3. Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests
4. Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)
Audience: ISRP clerks perform key entry by capturing 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 (an Organization within Submission Processing).
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.

3.24.25.1.1 (01-01-2018)

Background

The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial-Off-the-Shelf (COTS) product that is an integral part of ISRP. The entries from transcription are transferred to Error Resolution System (ERS) fields.

3.24.25.1.2 (02-04-2021)

Authority

The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:
1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).
2. All policy statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:
- Code sections which provide the IRS with the authority to issue levies.
- Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.
- Policy statements that provide authority for the work being done.

3.24.25.1.3 (01-01-2018)

Roles and Responsibilities

The Campus Director monitors operational performance for their campus.
The Operation Manager monitors operational performance for their operation.
The team manager/lead conducts performance monitoring and ensures employees have the tools to perform their duties.
The team employees follow the instructions contained in this IRM and maintain updated IRM procedures.

3.24.25.1.4 (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 located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual.
Program Effectiveness is measured using the following:
- Embedded Quality Submission Processing (EQSP)
- Balanced Measures
- Managerial reviews
Annual Review: Federal Managers Financial Integrity Act (FMFIA).

3.24.25.1.5 (01-01-2018)

Program Controls

For Terms, Definitions, and Acronyms, see IRM 3.24.38, ISRP System, BMF General Instructions.
IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.3, Internal Management Documents System - Internal Revenue Manual (IRM) Process, When Procedures Deviate from the IRM, and elevated through appropriate channels for executive approval.

3.24.25.1.6 (01-01-2026)

Terms and Acronyms

The following is a list of the acronyms used in this IRM section:

Acronyms Description
BMF Business Master File
DLN Document Locator Number
IRM Internal Revenue Manual

Acronyms	Description
BMF	Business Master File
DLN	Document Locator Number
IRM	Internal Revenue Manual

3.24.25.1.7 (01-01-2018)

Related Resources

The following table lists related sources

Resource	Link/Title
Instructor’s Corner for Submission Processing	Instructor’s Corner for Submission Processing
Servicewide Electronic Research Program (SERP)	Servicewide Electronic Research Program (SERP)
Integrated Automation Technologies (IAT)	Integrated Automation Technologies - Search (sharepoint.com)
IRM 3.21.19	International Returns & Document Analysis - Foreign Trust System (Form 3520 / Form 3520-A)
IRM 3.22.19	International Error Resolution - Foreign Trust System (Form 3520 / Form 3520-A)
IRM 3.21.15	International Returns and Analysis - Foreign Partnership Withholding (Form 8804)
IRM 3.22.15	International Error Resolution - Foreign Partnership Withholding (Form 8804)
IRM 3.21.25	International Campus Returns and Documents Analysis Miscellaneous Tax Returns (Form 8805 and Form 8288-A)
IRM 3.21.261	International Campus Returns and Documents Analysis Investment (Form 8288)
IRM 3.22.261	International Error Resolution - Foreign Investment (Form 8288)
IRM 3.21.3	International IMF Code & Edit
IRM 3.22.3	International IMF ERS
IRM 3.24.38	ISRP System, BMF General Instruction

3.24.25.1.8 (01-01-2016)

Control Documents

Following are the control document(s) 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

3.24.25.1.9 (01-01-2016)

Source Documents

Following are the source documents from which data may be transcribed:
1. Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
2. Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (Under section 6048(b)).
3. Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.
4. Form 8804, Annual Return for Partnership Withholding Tax (Section 1446).

3.24.25.1.10 (01-01-2016)

Forms/Program Numbers/MFT/Tax Class/Doc. Code

Form Program Number MFT Tax Class Document Code
Form 3520 12310 68 3 83
Form 3520-A 12320 42 3 82
Form 8288 11330 17 1 40
Form 8804 11340 08 1 29

Form	Program Number	MFT	Tax Class	Document Code
Form 3520	12310	68	3	83
Form 3520-A	12320	42	3	82
Form 8288	11330	17	1	40
Form 8804	11340	08	1	29

3.24.25.2 (01-01-2018)

Required Sections

Section 01 is entered and verified in all cases.

Note:

Effective on January 2, 2003, Form 3520-A only accepts an Employer Identification Number (EIN) number in Field 01TIN (Line 1b).
Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated by the presence of stars (★★★★★★).

3.24.25.3 (01-01-2016)

Yes/No Check Boxes

For all edited "Yes/No" check boxes, enter as follows:
1. "1" if the "yes" box is checked.
2. "2" if the "no" box is checked.
3. "3" if both boxes are checked.
4. Press if no boxes are checked.

3.24.25.4 (01-01-2023)

Percentages

The taxpayer is allowed to enter a specified percentage under the appropriate tax rate.
The following is how to input percentages.

If the taxpayer enters: Input as:
9 percent 009
20 percent 020
27.5 percent 027

If the taxpayer enters:	Input as:
9 percent	009
20 percent	020
27.5 percent	027

3.24.25.5 (01-01-2016)

ISRP Transcription Operation Sheets

The following exhibits represent specific data entry procedures.

Exhibit 3.24.25-1

Block Header Data Entry Form 813 Document Register and Form 1332 for Original Input Documents OR Form 3893 for Re-Entry Documents

Elem. No.	Data Element Name	Prompt	Instructions
(1)	Service Center (SC) Block Control	ABC	The screen displays the Alphanumeric Block Control (ABC) that is entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2)	Block Document Locator Number (DLN)	DLN	Enter the first 11-digits from: (a) Form 813— the "Block DLN" box. (b) Form 1332— the "Document Locator No." box. (c) Form 3893— box 2. The EOP verifies the DLN from the first document of the block.
(3)	Batch Number	BATCH	Enter the batch number from: (a) Form 813, Form 1332— the "Batch Control Number" box. (b) Form 3892— box 3. If not present, enter the number from the batch transmittal sheet.
(4)	Document Count	COUNT	Enter the document count as follows: (a) Form 813, Form 1332 —the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) Form 3893 —from box 4.
(5)	Prejournalized Credit Amount	CR	Enter the amount from: (a) Form 813 —shown as the "Total" or if adjusted, as the "Adjusted Total." (b) Form 3893— from box 5. ### Note: Enter Dollars and Cents.
(6)	Filling		Press five times.
(7)	Source Code	SOURCE	If the control document is Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. (d) None of the boxes checked, consult your supervisor to determine if a source code is required.
(8)	Year Digit	YEAR	If the control document is Form 3893, enter the digit from box 12. This is a "MUST ENTER" field if the Source Code is "R, N, or 4."
(9)	Filling		Press .
(10)	Remittance Processing System (RPS) Indicator	RPS	Enter a "2" if on: (a) Form 813 Form 1332 —"RPS" is edited or stamped in the upper center margin, or "RRPS" appears in the header of Form 1332. (b) Form 3893 —box 13 is checked.

Exhibit 3.24.25-2

Section 01 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 01 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Section "01" is always generated. No entry is required.
(2)	DLN Serial Number	SER#	Enter the last two-digits of the 13-digit DLN from the upper part 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)	Taxpayer Identification Number (TIN)	TIN	Enter the TIN from line 1b.
(6)	Address Check	ADDRESS CHECK?	Enter "Y" or "N" as appropriate.
(7)	TIN Type	TYPE	Enter the edited zero following the TIN.
(8)	Street Key	STREET KEY	Enter the Street Key.
(9)	ZIP Key	ZIP KEY	Enter the ZIP Key.
(10)	Tax Period	TAXPR	Enter the edited tax period from the upper right corner of the return. If no edited tax period is present, enter current processing tax year. (i.e. 20XX12).
(11)	Received Date	RDATE	Enter the date as stamped or edited on the face of the return.
(12)	Condition Codes	CC	Enter the edited codes from the margin to the right of the "Amended Return Checkbox." If a G Condition Code is present end the document after this element.
(13)	Individual/Partnership/Corporation/Trust/Executor Check Boxes/Line B	IPCBX	Enter the edited alpha to the right of line B.
(14)	Excepted Specified Foreign Financial Assets Reported	ESFFCKBX	Enter a "1" if the box is checked; otherwise, press .
(15)	Checkbox/U.S. Transferor	1STBX	Enter the edited "1" to the left of the first box under "Check all applicable boxes." if present.
(16)	Checkbox/U.S. Owner	2NDBX	Enter the edited "1" to the left of the second box under "Check all applicable boxes." if present.
(17)	Checkbox/U.S. Person-Distribution	3RDBX	Enter the edited "1" to the left of the third box under "Check all applicable boxes." if present.
(18)	Checkbox/U.S. Person – Gifts	4THBX	Enter the edited "1" to the left of the fourth box under "Check all applicable boxes." if present.
(19)	Automatic Two-Month Extension	CKBX	Enter the edited "1" to the right of the checkbox on line 1j.
(20)	Form Number of the Tax Return to be Filed	FN	Enter the first form number listed, if the checkbox in box 1k, is checked. 1. Valid characters are alpha A-Z and numeric 1-9. 2. Valid special character is a hyphen (-).
(21)	Spouses ID	L1D	Enter the TIN from line 1d.
(22)	In Care of Name Line	C/O NAME	Enter the in care of name.
(23)	Foreign Address	FGN ADD	Enter the foreign address information as shown or edited from the entity area.
(24)	Street Address	ADD	Enter the street address information as shown or edited on line 1c. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(25)	City	CITY	Enter the city from line 1e. ### Caution: If inputting a foreign address, ONLY enter the edited foreign country code.
(26)	State	ST	Enter the standard state abbreviation from line 1f. ### Caution: If inputting a foreign address, enter a period (.) in this field.
(27)	ZIP Code	ZIP	Enter the ZIP Code from line 1g. ### Caution: If inputting a foreign address, leave this field blank. Press to continue.
(28)	Country Code	COUN	Enter the edited country code from line 1h.

Exhibit 3.24.25-3

Section 02 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "02" .
(2)	Name of Foreign Trust	L2A	Enter the name from line 2a.
(3)	Identification Number	L2B	Enter the identification number from line 2b. ### Note: For 2013 - 2019 years enter the identification number from line 2b(1).
(4)	TIN Type	TYPE	Enter the edited zero following the TIN.
(5)	Street Address	L2C	Enter the street address information as shown or edited on line 2c.
(6)	Date Foreign Trust was Created	L2D	Enter the date from line 2d.
(7)	City	L2E	Enter the city from line 2e. ### Note: Do not use Major City Codes.
(8)	State	L2F	Enter the standard state abbreviation from line 2f. ### Caution: If inputting a foreign address, enter a period (.) in this field.
(9)	ZIP Code	L2G	Enter the ZIP Code from line 2g.
(10)	Country Code	L2H	Enter the edited country code from line 2h.
(11)	Did Foreign Trust Appoint U.S. Agent	3Y/N	Enter from the "Yes/No" check boxes on line 3.
(12)	Name of U.S. Agent	L3A	Enter the name from line 3a.
(13)	Identification Number	L3B	Enter identification number, if any, from line 3b.
(14)	ID Number Type	TYPE	Enter the zero, if edited, after the ID number.
(15)	U.S. Agent Street Address	L3C	Enter the street address information as shown on line 3c.
(16)	U.S. Agent City	L3D	Enter the city from line 3d. ### Note: Do not use Major City Codes.
(17)	U.S. Agent State	L3E	Enter the standard state abbreviation from line 3e. ### Note: If inputting a foreign address, enter a period (.) in this field.
(18)	U.S. Agent ZIP Code	L3F	Enter the ZIP Code from line 3f.
(19)	U.S. Agent Country Code	L3G	Enter the edited country code from line 3g.
(20)	Name of U.S. Decedent	L4A	Enter the name from line 4a.
(21)	Address of U.S. Decedent	L4B	Enter the street address information as shown or edited on line 4b.
(22)	City of U.S. Decedent	CITY	Enter the city from line 4b. ### Note: Do not use Major City Codes.
(23)	State of U.S. Decedent	ST	Enter the standard state abbreviation from line 4b.
(24)	ZIP Code of U.S. decedent	ZIP	Enter the ZIP Code from line 4b.
(25)	Country Code	COUN	Enter the edited country code from line 4b.
(26)	TIN of U.S. Decedent	L4C	Enter the TIN from line 4c.
(27)	TIN Type	TYPE	Enter the edited zero following the TIN.
(28)	Date of Death	L4D	Enter the date from line 4d.
(29)	EIN of Estate	L4E	Enter the EIN from line 4e.
(30)	Line 4f Checkbox	4FCKBX	Enter from line 4f as follows: 1. "1" if the first box is checked. 2. "2" if the second box is checked. 3. "3" if the third box is checked. 4. If more than one box is checked, use the first box checked.

Exhibit 3.24.25-4

Section 03 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 03 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "03" .
(2)	Name of Trust Creator	L5A	Enter the name from line 5a.
(3)	Street Address	L5B	Enter the street address information as shown or edited on line 5b.
(4)	City	CITY	Enter the city from line 5b. ### Note: Do not use Major City Codes.
(5)	State	ST	Enter the standard state abbreviation from line 5b.
(6)	ZIP Code	ZIP	Enter the ZIP Code from line 5b.
(7)	Country Code	COUN	Enter the edited country code from line 5b.
(8)	Identification Number	L5C	Enter the identification number, if any, from line 5c.
(9)	TIN Type	TYPE	Enter the edited zero following the TIN.
(10)	Country Code — Trust Created	L6A	Enter the edited country code from line 6a.
(11)	Country Code — Law Governs	L6B	Enter the edited country code from line 6b.
(12)	Date Trust Created	L6C	Enter the date from line 6c.
(13)	Will Any Other Person be Treated as Owner	7AY/N	Enter from the "Yes/No" check boxes, line 7a.
(14)	Name of Other Foreign Trust Owner — 1	7BI	Enter the name from line 7b(i).
(15)	Address — 1	ADD	Enter the street address information as shown or edited on line 1 of 7b(ii).
(16)	City — 1	CITY	Enter the city from line 1 of 7b(ii). ### Note: Do not use Major City Codes.
(17)	State — 1	ST	Enter the standard state abbreviation from line 7b(ii).
(18)	ZIP Code — 1	ZIP	Enter the ZIP Code from line 1 of 7b(ii).
(19)	Country Code of Residence	7BIII	Enter the two edited characters country code of residence from line 1 of 7b(iii).
(20)	Identification ID — 1	7BIV	Enter the ID from line 1 of 7b(iv).
(21)	TIN Type — 1	TYPE	Enter the edited zero following the TIN.
(22)	Relevant Code Sec. 1	7BV	Enter the digits from line 7b(v).
(23)	Indicator More Than 1	MORE	Enter the edited "1" to the right of line 7b(v).

Exhibit 3.24.25-5

Section 04 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "04" .
(2)	Was the Transfer	8Y/N		Enter from the "Yes/No" check boxes, line 8.
(3)	Can any Part	9AY/N		Enter from the "Yes/No" check boxes, line 9a.
(4)	If No	9BY/N		Enter from the "Yes/No" check boxes, line 9b.
(5)	Did You Transfer	11AY/N		Enter from the "Yes/No" check boxes, line 11a.
(6)	Was the Obligation	11BY/N		Enter from the "Yes/No" check boxes, line 11b.
(7)	Date of Transfer 1	11BI1		Enter the 1st date shown on line 11b(i).
(8)	Maximum Term 1	BII1		Enter the 1st term shown on line 11b(ii). ### Note: Enter this in YYYY format if other than a year, enter through.
(9)	Yield to Maturity 1	BIII1 $	MINUS (-)	Enter the 1st yield shown on line 11b(iii).
(10)	FMV of Obligation 1	BIV1 $	MINUS (-)	Enter the 1st FMV shown on line 11b(iv).
(11)	Date of Transfer 2	11BI2		Enter the 2nd date shown on line 11b(i).
(12)	Maximum Term 2	BII2		Enter the 2nd term shown on line 11b(ii). ### Note: Enter this in YYYY format if other than a year, enter through.
(13)	Yield to Maturity 2	BIII2 $	MINUS (-)	Enter the 2nd yield shown on line 11b(iii).
(14)	FMV of Obligation 2	BIV2 $	MINUS (-)	Enter the 2nd FMV shown on line 11b(iv).
(15)	Date of Transfer 3	11BI3		Enter the 3rd date shown on line 11b(i).
(16)	Maximum Term 3	BII3		Enter the 3rd term shown on line 11b(ii). ### Note: Enter this in YYYY format if other than a year, enter through.
(17)	Yield to Maturity 3	BIII3 $	MINUS (-)	Enter the 3rd yield shown on line 11b(iii).
(18)	FMV of Obligation 3	BIV3 $	MINUS (-)	Enter the 3rd FMV shown on line 11b(iv).
(19)	More Than 3 Indicator	MORE		Enter the edited "1" in the right margin of line 11b(iv).
(20)	With Respect to Each	12Y/N		Enter from the "Yes/No" check boxes, line 12.

Exhibit 3.24.25-6

Section 05 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "05" .
(2)	Did You Make any Transfer	13Y/N		Enter from the "Yes/No" boxes, line 13.
(3)	Date of Transfer 1	13A1		Enter the 1st date from line 13(a).
(4)	Description of Property Transferred 1	B1		Enter the 1st description from line 13(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	FMV of Property Transferred 1	C1 $	MINUS (-)	Enter the 1st FMV from line 13(c).
(6)	U.S. Adjusted Basis 1	D1 $		Enter the 1st U.S. adjusted from line 13(d).
(7)	Gain Recognized 1	E1 $	MINUS (-)	Enter the 1st gain from line 13(e).
(8)	Excess if Any 1	F1 $	MINUS (-)	Enter the 1st excess from line 13(f).
(9)	Description of Property Received 1	G1		Enter the 1st description from line 13(g). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(10)	FMV of Property Received 1	H1 $	MINUS (-)	Enter the 1st FMV from line 13(h).
(11)	Excess of (c) over (h) 1	I1 $	MINUS (-)	Enter the 1st excess from line 13(i).
(12)	Date of Transfer 2	13A2		Enter the 2nd date from line 13(a).
(13)	Description of Property Transferred 2	B2		Enter the 2nd description from line 13(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(14)	FMV of Property Transferred 2	C2 $	MINUS (-)	Enter the 2nd FMV from line 13(c).
(15)	U.S. Adjusted Basis 2	D2 $		Enter the 2nd U.S. adjusted from line 13(d).
(16)	Gain Recognized 2	E2 $	MINUS (-)	Enter the 2nd gain from line 13(e).
(17)	Excess if Any 2	F2 $	MINUS (-)	Enter the 2nd excess from line 13(f).
(18)	Description of Property Received 2	G2		Enter the 2nd description from line 13(g). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces .
(19)	FMV of Property Received 2	H2 $	MINUS (-)	Enter the 2nd FMV from line 13(h).
(20)	Excess of (c) over (h) 1	I2 $	MINUS (-)	Enter the 2nd excess from line 13(i).
(21)	More than 2 Indicator	MORE		Enter the edited "1" in the right margin of line 13(i).
(22)	Total Column F	TOTF $	MINUS (-)	Enter the amount from the total of line 13(f).
(23)	Totals Column I	TOTI $	MINUS (-)	Enter the amount from the total of line 13(i).

Exhibit 3.24.25-7

Section 06 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 06 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "06" .
(2)	Sale Document	14ACK	Enter from the "Yes/No " check boxes, line 14a as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(3)	Year Attached for Sale Document	AYEAR	Enter the year on line 14a in YY format.
(4)	Loan Document	14BCK	Enter from the "Yes/No " check boxes, line 14b as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(5)	Year Attached for Loan Document	BYEAR	Enter the year on line 14b in YY format.
(6)	Subsequent Variances	14CCK	Enter from the "Yes/No " check boxes, line 14c as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(7)	Year Attached for Subsequent Variances	CYEAR	Enter the year on line 14c in YY format.

Exhibit 3.24.25-8

Section 07 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 07 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "07" .
(2)	Name of Beneficiary 1	15A1	Enter the 1st name from line 15(a).
(3)	Address of Beneficiary 1	ADD1	Enter the 1st address from line 15(b).
(4)	City of Beneficiary 1	CITY1	Enter the 1st city from line 15(b). ### Note: Do not use Major City Codes.
(5)	State of Beneficiary 1	ST1	Enter the 1st state from line 15(b).
(6)	ZIP Code of Beneficiary 1	ZIP1	Enter the 1st ZIP Code from line 15(b).
(7)	Country Code 1	COUN1	Enter the 1st edited country code from line 15(b).
(8)	U.S. Beneficiary 1	CY/N1	Enter from the 1st "Yes/No" check boxes, line 15(c).
(9)	Identification # 1	D1	Enter the 1st ID number from line 15(d).
(10)	ID Type 1	TYPE1	Enter the 1st edited zero following the ID number from line 15(d).
(11)	Name of Beneficiary 2	15A2	Enter the 2nd name from line 15(a).
(12)	Address of Beneficiary 2	ADD2	Enter the 2nd address from line 15(b).
(13)	City of Beneficiary 2	CITY2	Enter the 2nd city from line 15(b). ### Note: Do not use Major City Codes.
(14)	State of Beneficiary 2	ST2	Enter the 2nd state from line 15(b).
(15)	ZIP Code of Beneficiary 2	ZIP2	Enter the 2nd ZIP Code from line 15(b).
(16)	Country Code 2	COUN2	Enter the 2nd edited country code from line 15(b).
(17)	U.S. Beneficiary 2	CY/N2	Enter from the 2nd "Yes/No" check boxes, line 15(c).
(18)	Identification # 2	D2	Enter the 2nd ID number from line 15(d).
(19)	ID Type 2	TYPE2	Enter the 2nd edited zero following the ID number from line 15(d).
(20)	Name of Beneficiary 3	15A3	Enter the 3rd name from line 15(a).
(21)	Address of Beneficiary 3	ADD3	Enter the 3rd address from line 15(b).
(22)	City of Beneficiary 3	CITY3	Enter the 3rd city from line 15(b). ### Note: Do not use Major City Codes.
(23)	State of Beneficiary 3	ST3	Enter the 3rd state from line 15(b).
(24)	ZIP Code of Beneficiary 3	ZIP3	Enter the 3rd ZIP Code from line 15(b).
(25)	Country Code 3	COUN3	Enter the 3rd edited country code from line 15(b).
(26)	U.S. Beneficiary 3	CY/N3	Enter from the 3rd "Yes/No" check boxes, line 15(c).
(27)	Identification # 3	D3	Enter the 3rd ID number from line 15(d).
(28)	ID Type 3	TYPE3	Enter the 3rd edited zero following the ID number from line 15(d).
(29)	More than 3 Indicator	MORE	Enter the edited "1" in the right margin of line 15(d).

Exhibit 3.24.25-9

Section 08 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 08 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "08" .
(2)	Name of Trustee	16A	Enter the 1st name from line 16(a).
(3)	Address of Trustee	BADD	Enter the 1st street address from line 16(b).
(4)	City of Trustee	CITY	Enter the 1st city from line 16(b). ### Note: Do not use Major City Codes.
(5)	State of Trustee	ST	Enter the 1st state from line 16(b).
(6)	ZIP Code of Trustee	ZIP	Enter the 1st ZIP Code from line 16(b).
(7)	Country Code	COUN	Enter the 1st edited country code from line 16(b).
(8)	Identification Number	CID	Enter the ID number from line 16(c).
(9)	ID Type	TYPE	Enter the edited zero following the ID number from line 16(c).
(10)	More than 1 Indicator	MORE	Enter the edited "1" in the right margin of line 16(c).
(11)	Name of Other Persons	17A	Enter the 1st name from line 17(a).
(12)	Address of Other Persons	BADD	Enter the 1st street address from line 17(b).
(13)	City of Other Persons	CITY	Enter the 1st city from line 17(b). ### Note: Do not use Major City Codes.
(14)	State of Other Persons	ST	Enter the 1st state from line 17(b).
(15)	ZIP Code of Other Persons	ZIP	Enter the 1st ZIP Code from line 17(b).
(16)	Country Code	COUN	Enter the 1st edited country code from line 17(b).
(17)	Description of Powers	17C	Enter the description from line 17(c). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces .
(18)	Identification Number	DID	Enter the ID number from line 17(d).
(19)	ID Type	TYPE	Enter the edited zero following the ID number from line 17(d).
(20)	More than 1 Indicator	MORE	Enter the edited "1" in the right margin of line 17(d).
(21)	Summary of All	18ACK	Enter from the "Yes/No" check boxes, line 18a as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press . .
(22)	The Trust Instrument	BCK	Enter from the "Yes/No" check boxes, line 18b as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(23)	Memoranda or Letters	CCK	Enter from the "Yes/No" check boxes, line 18c as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(24)	Subsequent Variances	DCK	Enter from the "Yes/No" check boxes, line 18d as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(25)	Trust Financial Statements	ECK	Enter from the "Yes/No" check boxes, line 18e as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .
(26)	Other Trust Documents	FCK	Enter from the "Yes/No" check boxes, line 18f as follows: 1. "1" if the "Yes" box is checked, 2. "2" if the "No" is checked, 3. "3" if the "Attached Previously" box is checked. 4. If more than one box is checked, press .

Exhibit 3.24.25-10

Section 11 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 11 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "11" .
(2)	Did You at Any Time	19Y/N		Enter from the "Yes/No" check boxes, line 19.
(3)	Date of Original Obligation 1	19A1		Enter the 1st date from line 19(a).
(4)	Tax Year Qualified First Reported 1	B1		Enter the 1st year from line 19(b) in YY format.
(5)	Amount of Principal Payments 1	C1 $	MINUS (-)	Enter the 1st amount from line 19(c).
(6)	Amount of Interest 1	D1 $	MINUS (-)	Enter the 1st amount from line 19(d).
(7)	Does the Obligation Still Meet 1	F1Y/N		Enter from the 1st "Yes/No" check boxes, line 19(f).
(8)	Date of Original Obligation 2	19A2		Enter the 2nd date from line 19(a).
(9)	Tax Year Qualified First Reported 2	B2		Enter the 2nd year from line 19(b) in YY format.
(10)	Amount of Principal Payments 2	C2 $	MINUS (-)	Enter the 2nd amount from line 19(c).
(11)	Amount of Interest 2	D2 $	MINUS (-)	Enter the 2nd amount from line 19(d).
(12)	Does the Obligation Still Meet 2	F2Y/N		Enter from the 2nd "Yes/No" check boxes on line 19(f).
(13)	More than 2 Indicator	MORE		Enter the edited "1" from the right margin of line 19(e).

Exhibit 3.24.25-11

Section 12 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 12 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "12" .
(2)	Name of Other Trust	20A		Enter the 1st name from line 20(a).
(3)	Address of Other Trust	BADD		Enter the 1st address from line 20(b).
(4)	City of Other Trust	CITY		Enter the 1st city from line 20(b). ### Note: Do not use Major City Codes.
(5)	State of Other Trust	ST		Enter the 1st state from line 20(b).
(6)	ZIP Code of Other Trust	ZIP		Enter the 1st ZIP Code from line 20(b).
(7)	Country Code of Residence	COUN		Enter the 1st edited country code from line 20(c).
(8)	Identification Number	ID		Enter the ID number from line 20(d).
(9)	ID Type	TYPE		Enter the edited zero following the ID number from line 20(d).
(10)	Relevant Code Section	E		Enter the code from line 20(e).
(11)	More than 1 Indicator	MORE		Enter the edited "1" from the right margin of line 20(e).
(12)	Country Code Trust Created	21A		Enter the edited country code from line 21(a).
(13)	Country Code Laws Govern	21B		Enter the edited country code from line 21(b).
(14)	Date Foreign Trust Created	21C		Enter the date from line 21(c).
(15)	Do You Have a Copy	22Y/N		Enter from the "Yes/No" check boxes, line 22.
(16)	What is the Gross Value	23 $	MINUS (-)	Enter the amount from line 23.

Exhibit 3.24.25-12

Section 13 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 13 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "13" .
(2)	Date of Distribution 1	24A1		Enter the 1st date from line 24(a).
(3)	Description of Property Received 1	B1		Enter the 1st description from line 24(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(4)	FMV of Property 1	C1 $	MINUS (-)	Enter the 1st FMV from line 24(c).
(5)	Description Transferred 1	D1		Enter the 1st description from line 24(d). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(6)	FMV of Property 1	E1 $	MINUS (-)	Enter the 1st FMV from line 24(e).
(7)	Excess 1	F1 $	MINUS (-)	Enter the 1st excess from line 24(f).
(8)	Date of Distribution 2	24A2		Enter the 2nd date from line 24(a).
(9)	Description of Property Received 2	B2		Enter the 2nd description from line 24(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(10)	FMV of Property 2	C2 $	MINUS (-)	Enter the 2nd FMV from line 24(c).
(11)	Description Transferred 2	D2		Enter the 2nd description from line 24(d). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(12)	FMV of Property 2	E2 $	MINUS (-)	Enter the 2nd FMV from line 24(e).
(13)	Excess 2	F2 $	MINUS (-)	Enter the 2nd excess from line 24(f).
(14)	Date of Distribution 3	24A3		Enter the 3rd date from line 24(a).
(15)	Description of Property Received 3	B3		Enter the 3rd description from line 24(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(16)	FMV of Property 3	C3 $	MINUS (-)	Enter the 3rd FMV from line 24(c).
(17)	Description Transferred 3	D3		Enter the 3rd description from line 24(d). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(18)	FMV of Property 3	E3 $	MINUS (-)	Enter the 3rd FMV from line 24(e).
(19)	Excess 3	F3 $	MINUS (-)	Enter the 3rd excess from line 24(f).
(20)	More than 3 Indicator	MORE		Enter the edited "1" from the right margin of line 24(f).
(21)	Total	FTOT $		Enter the total from line 24(f).

Exhibit 3.24.25-13

Section 14 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 14 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "14" .
(2)	Did You Receive a Loan	25Y/N		Enter from the "Yes/No" check boxes, line 25.
(3)	FMV of Loans 1	25A1 $	MINUS (-)	Enter the 1st FMV from line 25(a).
(4)	Date of Original Loan 1	B1		Enter the 1st date from line 25(b).
(5)	Maximum Term 1	C1		Enter the 1st maximum from line 25(c). ### Note: Enter this in YYYY format if other than a year, enter through.
(6)	Interest Rate 1	D1		Enter the 1st interest rate or percentage from line 25(d).
(7)	Is the Obligation 1	E1Y/N		Enter from the 1st "Yes/No" check boxes, line 25(e).
(8)	FMV of Obligation 1	F1 $	MINUS (-)	Enter the 1st FMV from line 25(f).
(9)	Amount Treated as Distribution 1	G1 $	MINUS (-)	Enter the 1st amount from line 25(g).
(10)	FMV of Loans 2	25A2 $	MINUS (-)	Enter the 2nd FMV from line 25(a).
(11)	Date of Original Loan 2	B2		Enter the 2nd date from line 25(b).
(12)	Maximum Term 2	C2		Enter the 2nd maximum from line 25(c). ### Note: Enter this in YYYY format if other than a year, enter through.
(13)	Interest Rate 2	D2		Enter the 2nd interest or percentage rate from line 25(d).
(14)	Is the Obligation 2	E2Y/N		Enter from the 2nd "Yes/No" check boxes, line 25(e).
(15)	FMV of Obligation 2	F2 $	MINUS (-)	Enter the 2nd FMV from line 25(f).
(16)	Amount Treated as Distribution 2	G2 $	MINUS (-)	Enter the 2nd amount from line 25(g).
(17)	More than 2 Indicator	MORE		Enter the edited "1" from the right margin of line 25(g).
(18)	Total	GTOT $	MINUS (-)	Enter the total from line 25(g).
(19)	With Respect to Each	26Y/N		Enter from the "Yes/No" check boxes, line 26.
(20)	Total Distribution Received	27 $	MINUS (-)	Enter the total from line 27.
(21)	Did the Trust	28Y/N		Enter from the "Yes/No" check boxes, line 28.

Exhibit 3.24.25-14

Section 15 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 15 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "15" .
(2)	Date of Original Loan 1	28A1		Enter the 1st date from line 28(a).
(3)	Tax Year Obligation Reported 1	B1		Enter the 1st year from line 28(b) in YY format.
(4)	Amount of Actual Payments 1	C1 $	MINUS (-)	Enter the 1st amount from line 28(c).
(5)	Amount of Actual Interest 1	D1 $	MINUS (-)	Enter the 1st amount from line 28(d).
(6)	Does Loan Still Meet 1	F1Y/N		Enter from the 1st "Yes/No" check boxes on line 28(f).
(7)	Date of Original Loan 2	28A2		Enter the 2nd date from line 28(a).
(8)	Tax Year Obligation Reported 2	B2		Enter the 2nd year from line 28(b) in YY format.
(9)	Amount of Actual Payments 2	C2 $	MINUS (-)	Enter the 2nd amount from line 28(c).
(10)	Amount of Actual Interest 2	D2 $	MINUS (-)	Enter the 2nd amount from line 28(d).
(11)	Does Loan Still Meet 2	F2Y/N		Enter from the 2nd "Yes/No" check boxes, line 28(f).
(12)	More than 2 Indicator	MORE		Enter the edited "1" from the right margin of line 28(e).
(13)	Did You Receive/ Grantor Statement	29Y/N		Enter from the Yes/No/NA check boxes as follows: 1. Enter 1 - If Yes box is checked. 2. Enter 2 - If No box is checked. 3. Enter 3 - If N/A box is checked. 4. If Blank, or multiple boxes checked. press .
(14)	Did You Receive/Nongrantor Statement	30Y/N		Enter from the Yes/No/NA check boxes as follows: 1. Enter 1 - If Yes box is checked. 2. Enter 2 - If No box is checked. 3. Enter 3 - If N/A box is checked. 4. If Blank, or multiple boxes checked. press .

Exhibit 3.24.25-15

Section 16 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 16 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "16" .
(2)	Total Distributions	31 $	MINUS (-)	Enter the amount from line 31.
(3)	Number of Years Nongrantor	32		Enter the digits from line 32. ### Note: Enter any part of a year to be a complete year. Examples: Shown As — Enter As 3 months = 1 year 9 months = 1 year 1 year, 2 months = 2 years
(4)	Total/ 3 Preceding Years	33 $	MINUS (-)	Enter the amount from line 33.
(5)	Multiply 33 by 1.25	34 $	MINUS (-)	Enter the amount from line 34.
(6)	Average Distribution	35 $	MINUS (-)	Enter the amount from line 35.
(7)	Amount Treated As Ordinary Income	36 $	MINUS (-)	Enter the amount from line 36.
(8)	Amount Treated As Accumulation	37 $	MINUS (-)	Enter the amount from line 37.
(9)	Compute Number of Years	38		Enter the digits from line 38. ### Note: Enter any part of a year to be a complete year. Examples: Shown As — Enter As 3 months = 1 year 9 months = 1 year 1 year, 2 months = 2 years

Exhibit 3.24.25-16

Section 17 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 17 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "17" .
(2)	Total Distributions Received	39 $	MINUS (-)	Enter the amount from line 39.
(3)	Amount Treated as Ordinary Income	40A $	MINUS (-)	Enter the amount from line 40a.
(4)	Qualified Dividends	40B $	MINUS (-)	Enter the amount from line 40b.
(5)	Amount Treated as Accumulation	41A $	MINUS (-)	Enter the amount from line 41a.
(6)	Amount of 41a that is Exempt	41B $	MINUS (-)	Enter the amount from line 41b.
(7)	Amount Treated as Net Short Term Capital Gain	42A $	MINUS (-)	Enter the amount from line 42a.
(8)	Amount Trusted as Net-Long Term Capital Gain	42B $	MINUS (-)	Enter the amount from line 42b.
(9)	28% Rate Gain	42C $	MINUS (-)	Enter the amount from line 42c.
(10)	Unrecaptured Section 1250 Gain	42D $	MINUS (-)	Enter the amount from line 42d.
(11)	Amount from Trust Corpus	43 $	MINUS (-)	Enter the amount from line 43.
(12)	Any Other Amount	44 $	MINUS (-)	Enter the amount from line 44.
(13)	Foreign Undistributed Trust	45 $	MINUS (-)	Enter the amount from line 45.
(14)	Foreign Weighted Undistributed	46 $	MINUS (-)	Enter the amount from line 46.
(15)	Compute Years of Trust	47		Enter the digits from line 47. ### Note: Enter any part of a year to be a complete year. Examples: Shown As — Enter As 3 months = 1 year 9 months = 1 year 1 year, 2 months = 2 years

Exhibit 3.24.25-17

Section 18 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 18 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "18" .
(2)	Accumulation	48 $	MINUS (-)	Enter the amount from line 48.
(3)	Tax on Total Accumulation	49 $	MINUS (-)	Enter the amount from line 49.
(4)	Applicable Number of Years	50		Enter the digits from line 50. ### Note: Enter any part of a year to be a complete year. Examples: Shown As — Enter As 3 months = 1 year 9 months = 1 year 1 year, 2 months = 2 years
(5)	Combined Interest Rate	51		Enter the digits from line 51.
(6)	Interest Charge	52 $	MINUS (-)	Enter the amount from line 52.
(7)	Tax Attributable	53 $	MINUS (-)	Enter the amount from line 53.

Exhibit 3.24.25-18

Section 19 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 19 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "19" .
(2)	Did You Receive More	54Y/N		Enter from the "Yes/No" check boxes, line 54.
(3)	Date of Gift 1	54A1		Enter the 1st date from line 54(a).
(4)	Description of Property 1	B1		Enter the 1st description from line 54(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	FMV of Property 1	C1 $	MINUS (-)	Enter the 1st FMV from line 54(c).
(6)	Date of Gift 2	54A2		Enter the 2nd date from line 54(a).
(7)	Description of Property 2	B2		Enter the 2nd description from line 54(b). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(8)	FMV of Property 2	C2 $	MINUS (-)	Enter the 2nd FMV from line 54(c).
(9)	More than 2 Indicator	MORE		Enter the edited "1" from the right margin of line 54(c).
(10)	Total FMV	CTOT $	MINUS (-)	Enter the total from line 54(c).
(11)	Did You Received	55Y/N		Enter from the "Yes/No" check boxes, line 55.

Exhibit 3.24.25-19

Section 20 Form 3520 (Program 12310)

Elem. No.	Form 3520 Section 20 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "20" .
(2)	Date of Gift 1	55A1		Enter the 1st date from line 55(a).
(3)	Name of Donor 1	B1		Enter the 1st name from line 55(b).
(4)	Street Address of Donor 1	CADD1		Enter the 1st address from line 55(c).
(5)	City of Donor 1	CITY1		Enter the 1st city from line 55(c). ### Note: Do not use Major City Codes.
(6)	State of Donor 1	ST1		Enter the 1st state from line 55(c).
(7)	ZIP Code of Donor 1	ZIP1		Enter the 1st ZIP Code from line 55(c).
(8)	Country Code of Donor 1	COUN1		Enter the 1st edited country code from line 55(c).
(9)	Identification Number 1	D1		Enter the 1st ID number from line 55(d).
(10)	ID Type 1	TYPE1		Enter the 1st edited zero following the ID number from line 55(d).
(11)	Date of Gift 2	55A2		Enter the 2nd date from line 55(a).
(12)	Name of Donor 2	B2		Enter the 2nd name from line 55(b).
(13)	Street Address of Donor 2	CADD2		Enter the 2nd address from line 55(c).
(14)	City of Donor 2	CITY2		Enter the 2nd city from line 55(c). ### Note: Do not use Major City Codes.
(15)	State of Donor 2	ST2		Enter the 2nd state from line 55(c).
(16)	ZIP Code of Donor 2	ZIP2		Enter the 2nd ZIP Code from line 55(c).
(17)	Country Code of Donor 2	COUN2		Enter the 2nd edited country code from line 55(c).
(18)	Identification Number 2	D2		Enter the 2nd ID number from line 55(d).
(19)	ID Type 2	TYPE2		Enter the 2nd edited zero following the ID number from line 55(d).
(20)	Corporation/ Partnership 1	55E1		Enter the 1st entry from line 55(e) as follows: 1. "C" for Corporation. 2. "P" for Partnership.
(21)	Description of Property 1	55F1		Enter the 1st description from line 55(f). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(22)	FMV of Property 1	55G1 $	MINUS (-)	Enter the 1st FMV from line 55(g).
(23)	Corporation/ Partnership 2	55E2		Enter the 2nd entry from line 55(e) as follows: 1. "C" for Corporation. 2. "P" for Partnership.
(24)	Description of Property 2	55F2		Enter the 2nd description from line 55(f). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(25)	FMV of Property 2	55G2 $	MINUS (-)	Enter the 2nd FMV from line 55(g).
(26)	More than 2 Indicator	MORE		Enter the edited "1" in the right margin of line 55(g).
(27)	Do You Have/ Nominee	56Y/N		Enter from the "Yes/No" check boxes, line 56.
(28)	Preparer Signature Indicator	SIGN		Enter "1" if Preparer’s signature is present.
(29)	Preparer PTIN	PTIN		Enter the Preparer’s TIN.
(30)	Preparer’s EIN	PEIN		Enter the Firm’s EIN.
(31)	Preparer’s Telephone Num	TEL#		Enter the Preparer’s telephone number.

Exhibit 3.24.25-20

Section 01 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 01 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Section "01" is always generated. No entry is required.
(2)	DLN Serial Number	SER#	Enter the last two-digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3)	Excepted Specified Foreign Financial Assets Reported	ESFFCKBX	Enter a "1" if the box is checked; otherwise, press .
(4)	Check Digit	CD	Enter the Check Digit if present.
(5)	Name Control	NC	If the Check Digit is not present, enter the Name Control.
(6)	E.I. Number	EIN	Enter the E.I. Number from the preprinted label or from E.I. Number block from line 1b. ### Note: For TY2019 and prior enter from line 1b(1).
(7)	Address Check	ADDRESS CHECK?	Enter "Y" or "N" as appropriate.
(8)	Street Key	STREET KEY	Enter the Street Key.
(9)	ZIP Key	ZIP KEY	Enter the ZIP Key.
(10)	Tax Period	TAXPR	Enter edited tax period from the upper right part of the return. If no edited tax period is present, enter current processing tax year. (i.e. 20XX12).
(11)	Received Date	RDATE	Enter the date as stamped or edited on the face of the return.
(12)	ERS Action Code	ACTCD	Enter the edited digits from the lower left margin.
(13)	Condition Codes	CC	Enter the edited codes from the middle of Form 3520-A question line 2 of Part I. If a "G" Condition Code is present or the ERS Action Code is in the "600" series, end the document after this element.
(14)	Correspondence Received Date	CRDATE	Enter the edited date in MMDDYYYY format from below the address in the lower part of the entity section (see IRM 3.24.38 for specific instructions).
(15)	Name of Foreign Trust	NAME	Enter the name from line 1a.
(16)	Date Foreign Trust was Created	1D	Enter the date from line 1d.

Exhibit 3.24.25-21

Section 02 Form 3520-A (Program 12320)

Note:

"ADDR, CITY, ZIP " isn’t always prompted. If Section 02 is present, however, "COUN" is always entered.

Elem. No.	Form 3520-A Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "02" .
(2)	In Care of Name Line	C/O NAME	Enter the in care of name.
(3)	Foreign Address	FGN ADD	Enter the foreign address information as shown or edited from the entity area.
(4)	Street Address	ADDR	Enter the street address information as shown or edited from line 1c. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(5)	City	CITY	Enter the city from line 1e. ### Caution: If inputting a foreign address, ONLY enter the edited foreign country's code.
(6)	State	ST	Enter the standard state abbreviation from line 1f. ### Caution: If inputting a foreign address, enter a period (.) in this field.
(7)	ZIP Code	ZIP	Enter the ZIP Code from line 1g. ### Caution: If inputting a foreign address, leave this field blank. Press to continue.
(8)	Country Code	COUN	Enter the edited country code from line 1h. ### Note: If Section 02 is present, this field is always entered even if the remaining address fields are not prompted.

Exhibit 3.24.25-22

Section 03 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 03 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "03" .
(2)	Did the Foreign Trust appoint a U.S. agent?	L2CKBX	Enter as follows: 1. If the "Yes" box is checked, enter a "1" , 2. If the "No" box is checked, enter a "2" , 3. Enter a "3" , if edited.
(3)	Name of U.S. Agent	L3A	Enter the name from 3a.
(4)	Agent ID#	L3B	Enter the ID number from line 3b.
(5)	Agent ID# Type	3BTYPE	Enter the edited zero if present.
(6)	Name of Trustee	L4A	Enter the name from line 4a.
(7)	Trustee ID#	L4B	Enter the ID number from line 4b.
(8)	Trustee ID# Type	4BTYPE	Enter the edited zero following the ID number.
(9)	Foreign Grantor Trust Owner Statements	LN5	For 2020 and subsequent year enter the number from line 5. ### Note: For TY 2019 and prior years enter the edited "1" or "2" to the right margin of line 6.
(10)	Foreign Grantor Trust Beneficiary Statements	LN6	Enter the number of statements from line 6. ### Note: If blank, press to continue.
(11)	Preparer's PTIN	PSSN	Enter the Preparer's PTIN.
(12)	Preparer's EIN	PEIN	Enter the Firm’s EIN.
(13)	Preparer's Telephone Num	TEL#	Enter the Preparer's telephone number.

Exhibit 3.24.25-23

Section 04 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 04 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "04" .
(2)	Net Short– Term Capital Gain/Loss	PG25A $	MINUS (-)	Enter the amount from Part II, line 5a.
(3)	Net Long– Term Capital Gain/Loss	L5B $	MINUS (-)	Enter the amount from Part II, line 5b.
(4)	Ordinary Gains/Losses	LN6 $	MINUS (-)	Enter the amount from Part II, line 6.
(5)	Total Income	LN8 $	MINUS (-)	Enter the amount from Part II, line 8.
(6)	Total Expenses	L15 $	MINUS (-)	Enter the amount from Part II, line 15.
(7)	Net Income/Loss	L16 $	MINUS (-)	Enter the amount from Part II, line 16.
(8)	FMV of Total Distributions	17A $	MINUS (-)	Enter the amount from Part II, line 17a.

Exhibit 3.24.25-24

Section 05 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 05 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "05" .
(2)	Name of Owner	17BI		Enter the name from Part II, line 17b(i).
(3)	Owner ID#	17BID#		Enter the ID number from Part II, line 17b(ii).
(4)	Owner ID# Type	17BTYPE		Enter the edited zero if present following the ID number.
(5)	Date of Distribution	BIIIDATE		Enter the date from line 17b(iii).
(6)	FMV/17b(iv)	BIV $	MINUS (-)	Enter the amount from line 17b (iv).
(7)	More Than One Owner Indicator	BMORE		Enter the edited "1" in the right margin of line 17b.
(8)	Name of Beneficiary	17CI		Enter the name from line 17c(i).
(9)	Beneficiary ID#	17CID#		Enter the ID number from line 17c(ii).
(10)	Beneficiary ID# Type	17CTYPE		Enter the edited zero following the ID number.
(11)	Date of Distribution	CIIIDATE		Enter the date from line 17c(iii).
(12)	FMV/17c(iv)	CIV $	MINUS (-)	Enter the amount from line 17c(iv).
(13)	More than one beneficiary indicator	CMORE		Enter the edited "1" from the right margin of line 17c.

Exhibit 3.24.25-25

Section 06 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 06 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "06" .
(2)	Cash BOY Total	PT31B $	MINUS (-)	Enter the amount Part III, line 1(b).
(3)	Cash EOY Total	1D $	MINUS (-)	Enter the amount from Part III, line 1(d).
(4)	Total Assets BOY Total	11B $	MINUS (-)	Enter the amount from Part III, line 11(b).
(5)	Total Assets EOY Total	11D $	MINUS (-)	Enter the amount from Part III, line 11(d).
(6)	Total Net Worth BOY	20B $	MINUS (-)	Enter the amount from Part III, line 20(b).
(7)	Total Net Worth EOY	20D $	MINUS (-)	Enter the amount from Part III, line 20(d).
(8)	Total Liabilities and Net Worth BOY	21B $	MINUS (-)	Enter the amount from Part III, line 21(b).
(9)	Total Liabilities and Net Worth EOY	21D $	MINUS (-)	Enter the amount form Part III, line 21(d).

Exhibit 3.24.25-26

Section 07 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 07 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "07" .
(2)	Owner Tax Period 1	LN5TAXPR1		Enter the tax period from line 5 of the owner statement.
(3)	Name of U.S. Owner 1	6ANAME1		Enter the name from line 6a.
(4)	Owner TIN 1	BTIN1		Enter the TIN from line 6b.
(5)	Owner TIN Type 1	BTYPE1		Enter the edited zero if present following the TIN.
(6)	Owner Address 1	6CADD1		Enter the street address information as shown or edited on line 6c. ### Note: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(7)	Owner City 1	6DCITY1		Enter the city from line 6d. ### Note: If inputting a foreign address, ONLY enter the edited foreign country code.
(8)	Owner State 1	6EST1		Enter the standard state abbreviation from line 6e. ### Note: If inputting a foreign address, enter a period (.) in this field.
(9)	Owner Zip Code 1	6FZIP1		Enter the ZIP Code from line 6f. ### Note: If inputting a foreign address, leave this field blank. Press to continue.
(10)	Owner Country Code 1	6GCOUN1		Enter the edited country code from line 6g.
(11)	Gross Value of the Portion of the Trust 1	LN9 (1) $	MINUS (-)	Enter the amount from line 9.
(12)	Total Line	10F $	MINUS (-)	Enter the amount from line 10f total box.
(13)	Taxable Interest	L1A $	MINUS (-)	Enter the amount from line 1(a).
(14)	Total Ordinary Dividends	L2A $	MINUS (-)	Enter the amount from line 2(a).
(15)	Qualified Dividends	L2B $	MINUS (-)	Enter the amount from line 2(b).
(16)	Gross rents and Royalties	LN3 $	MINUS (-)	Enter the amount from line 3 from the Income Section.
(17)	Capital Gains/Losses	LN5 $	MINUS (-)	Enter the amount from line 5 from the Income Section.
(18)	Ordinary Gains/Losses	LN6 $	MINUS (-)	Enter the amount from line 6 from the Income Section.
(19)	Total Income	LN8 $	MINUS (-)	Enter the amount from line 8 from the Income Section.
(20)	Foreign Taxes	10A $	MINUS (-)	Enter the amount from line 10a from the Expense Section.
(21)	Total Expenses	L15 $	MINUS (-)	Enter the amount from line 15 from the Expense Section.

Exhibit 3.24.25-27

Section 08 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 08 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "08" .
(2)	Owner Tax Period 2	LN5TAXPR2		Enter the tax period from line 5 of the owner statement.
(3)	Name of U.S. Owner 2	6ANAME2		Enter the name from line 6a.
(4)	Owner TIN 2	BTIN2		Enter the TIN from line 6b.
(5)	Owner TIN Type 2	BTYPE2		Enter the edited zero if present following the TIN.
(6)	Owner Address 2	6CADD2		Enter the street address information as shown or edited on line 6c. ### Note: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(7)	Owner City 2	6DCITY2		Enter the city from line 6d. ### Note: If inputting a foreign address, ONLY enter the edited foreign country code.
(8)	Owner State 2	6EST2		Enter the standard state abbreviation from line 6e. ### Note: If inputting a foreign address, enter a period (.) in this field.
(9)	Owner Zip Code 2	6FZIP2		Enter the ZIP Code from line 6f. ### Note: If inputting a foreign address, leave this field blank. Press to continue.
(10)	Gross Value of the Portion of the Trust 2	LN9 (2) $	MINUS (-)	Enter the amount from line 9.
(11)	Total Line	L10F(2) $	MINUS (-)	Enter the amount from line 10f total box.
(12)	Owner Tax Period 3	LN5TAXPR3		Enter the tax period from line 5 of the owner statement.
(13)	Name of U.S. Owner 3	6ANAME3		Enter the name from line 6a.
(14)	Owner TIN 3	BTIN3		Enter the TIN from line 6b.
(15)	Owner TIN Type 3	BTYPE3		Enter the edited zero if present following the TIN.
(16)	Owner Address 3	6CADD3		Enter the street address information as shown or edited on line 6c. ### Note: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(17)	Owner City 3	CDCITY3		Enter the city from line 6d. ### Note: If inputting a foreign address, ONLY enter the edited foreign country code.
(18)	Owner State 3	6EST3		Enter the standard state abbreviation from line 6e. ### Note: If inputting a foreign address, enter a period (.) in this field.
(19)	Owner Zip Code 3	6FZIP3		Enter the Zip Code from line 6f. ### Note: If inputting a foreign address, leave this field blank. Press to continue.
(20)	Gross Value of the Portion of the Trust 3	LN9 (3) $	MINUS (-)	Enter the amount from line 9.
(21)	Total Line	10F(3) $	MINUS (-)	Enter the amount from line 10f total box.

Exhibit 3.24.25-28

Section 09 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 09 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen; otherwise enter "09" .
(2)	Owner Tax Period 4	LN5TAXPR4		Enter the tax period from line 5 of the owner statement.
(3)	Name of U.S. Owner 4	6ANAME4		Enter the name from line 6a.
(4)	Owner TIN 4	BTIN4		Enter the TIN from line 6b.
(5)	Owner TIN Type 4	BTYPE4		Enter the edited zero following the TIN.
(6)	Owner Address 4	6CADD4		Enter the street address information as shown or edited on line 6c. ### Note: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(7)	Owner City 4	6DCITY4		Enter the city from line 6d. ### Note: If inputting a foreign address, ONLY enter the edited foreign country code.
(8)	Owner State 4	6EST4		Enter the standard state abbreviation from line 6e. ### Note: If inputting a foreign address, enter a period (.) in this field.
(9)	Owner Zip Code 4	6FZIP4		Enter the Zip Code from line 6f. ### Note: If inputting a foreign address, leave this field blank. Press to continue.
(10)	Gross Value of the Portion of the Trust 4	LN9 (4) $	MINUS (-)	Enter the amount from line 9.
(11)	Total Line	10F(4) $	MINUS (-)	Enter the amount from line 10f total box.
(12)	Owner Tax Period 5	LN5TAXPR5		Enter the tax period from line 5 of the owner statement.
(13)	Name of U.S. Owner 5	6ANAME5		Enter the name from line 6a.
(14)	Owner TIN 5	BTIN5		Enter the TIN from line 6b.
(15)	Owner TIN Type 5	BTYPE5		Enter the edited zero following the TIN.
(16)	Owner Address 5	6CADD5		Enter the street address information as shown or edited on line 6c. ### Note: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(17)	Owner City 5	6DCITY5		Enter the city from line 6d. ### Note: If inputting a foreign address, ONLY enter the edited foreign country code.
(18)	Owner State 5	6EST5		Enter the standard state abbreviation from line 6e. ### Note: If inputting a foreign address, enter a period (.) in this field.
(19)	Owner Zip Code 5	6FZIP5		Enter the Zip Code from line 6f. ### Note: If inputting a foreign address, leave this field blank. Press to continue.
(20)	Gross Value of the Portion of the Trust 5	LN9 (5) $	MINUS (-)	Enter the amount from line 9.
(21)	Total Line	10F(5) $	MINUS (-)	Enter the amount from line 10f total box.

Exhibit 3.24.25-29

Section 10 Form 3520-A (Program 12320)

Elem. No.	Form 3520-A Section 10 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "10" .
(2)	Name of U.S. Beneficiary	PG4 6A	Enter the name from line 6a from page 5. ### Note: For 2017 and prior years enter from page 4.
(3)	Beneficiary ID#	6BTIN	Enter the ID number from line 6b.
(4)	Beneficiary ID# Type	6BTYPE	Enter the edited zero following the ID number.
(5)	Description of Property - 1	7DESC1	Enter the 1st description from line 7(b). ### Note: For 2017 and prior years, enter the 1st description from line 7(a). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(6)	FMV 7(b) - 1	7BFMV1 $	Enter the 1st amount from line 7(c). ### Note: For 2017 and prior years, enter the 1st amount from line 7(b).
(7)	Description of Property - 2	7DESC2	Enter the 2nd description from line 7(b). ### Note: For 2017 and prior years, enter the 2nd description from line 7(a). 1. Valid characters are alpha A-Z and numeric 1-9. 2. Only Valid special characters are Ampersands (&) and hyphens (-). ### Note: Enter a space for illegible characters. Do not enter two consecutive spaces.
(8)	FMV 7(b) - 2	7BFMV2 $	Enter the 2nd amount from line 7(c). ### Note: For 2017 and prior years, enter the 2nd amount from line 7(b).
(9)	Totals	7F $	Enter the amount from line 7(f) totals box.
(10)	More than 2 Indicator	MORE	Enter the edited "1" from the right margin of line 7.
(11)	Foreign Trust Checkbox	9CKBX	Enter the edited alpha to the right of line 9. If not edited: 1. If the "Individual" box is checked, enter "I" . 2. If the "Partnership" box is checked, enter "P" . 3. If the "Corporation" box is checked, enter "C" .

Exhibit 3.24.25-30

Section 01 Form 8804 (Program 11340)

Elem. No.	Form 8804 Section 01 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Section "01" is be generated. No entry is required.
(2)	DLN Serial Number	SER#	Enter the last two-digits of the 13-digit DLN from the upper part 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)	E.I. Number	EIN	Enter the E.I. Number from the preprinted label or from E.I. Number block from line 1b.
(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 part of the return.
(10)	Checkbox/Partners Are All Nonresident Aliens	CKBX	Enter a "1" if the box is checked at the top right corner of the return.
(11)	In Care of Name Line	C/O NAME	Enter the in care of name if present.
(12)	Foreign Address	FGN ADD	Enter the foreign address information as shown or edited from the entity area.
(13)	Street Address	ADDR	Enter the street address information as shown or edited from the entity area. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(14)	City	CITY	Enter the city from the entity area of the return. ### Caution: If inputting a foreign address, ONLY enter the edited foreign country's code.
(15)	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.
(16)	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.
(17)	Condition Codes	CCC	Enter the code from the "For IRS Use Only" box, "CC" line.
(18)	Tax Period Beginning	YRBEGDT	Enter Tax Period Beginning in MMDDYYYY format when edited to the left of form title area at the top of the form.
(19)	Received Date	RDATE	Enter the date as follows: 1. Stamped or edited on the face of the return. 2. From the "For IRS Use Only" box "RD" line. 3. Printed by a cash register in the upper right corner. If a "G" Condition Code is present end the return. ### Note: OSPC processes all 8804 as Non-Remittance return.

Exhibit 3.24.25-31

Section 03 Form 8804 (Program 11340)

Elem. No.	Form 8804 Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if already present on the screen, otherwise enter "03" .
(2)	Remittance	RMT		Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3893) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.
(3)	Number of Foreign Partners	L3A		Enter the number from line 3a.
(4)	Number of Form 8805 Attached	L3B		Enter the number from line 3b.
(5)	Number of Form 8804–C Attached	L3C		Enter the number from line 3c.
(6)	Total ECTI to Corporate Partners	L4A	MINUS (-)	Enter the amount from line 4a.
(7)	Reduction to line 4a for state and local taxes	L4B		Enter the amount from line 4b.
(8)	Reduction to line 4a for certificates	L4C		Enter the amount from line 4c.
(9)	Subtract the sum of lines 4b and 4c from 4a	L4D	MINUS (-)	Enter the amount from line 4d.
(10)	Total ECTI and Net Short-Term Capital Gain Allocable to Non-Corporate Partners	L4E		Enter the amount from line 4e.
(11)	Reduction to Line 4e for State and Local Taxes Under Treas. Reg. 1.1446-6(c)(1)(iii)	L4F		Enter the amount from line 4f.
(12)	Reduction to Line 4e for Certified Foreign Partner-Level Items Submitted Using Form 8804-C	L4G		Enter the amount from line 4g.
(13)	Subtract the Sum of 4f and 4g from 4e	L4H	MINUS (-)	Enter the amount from line 4h.
(14)	28% Rate Gains	L4I		Enter the amount from line 4i.
(15)	Reduction to line 4i for state and local taxes	L4J		Enter the amount from line 4j.
(16)	Reduction to 4i for certificates	L4K		Enter the amount from line 4k.
(17)	Subtract the sum of lines 4j and 4k from 4i	L4L	MINUS (-)	Enter the amount from line 4l.
(18)	Unrecaptured Sec. 1250 Gains	L4M		Enter the amount from line 4m.
(19)	Reduction to line 4m for state and local taxes	L4N		Enter the amount from line 4n.
(20)	Reduction to line 4m for Valid Partner	L4O		Enter the amount from line 4o.
(21)	Subtract the sum of lines 4n and 4o from 4m	L4P	MINUS (-)	Enter the amount from line 4p.
(22)	Adjusted Net Capital Gain	L4Q		Enter the amount from line 4q.
(23)	Reduction to line 4q for state and local taxes	L4R		Enter the amount from line 4r.
(24)	Reduction to 4q for certificates	L4S		Enter the amount from line 4s.
(25)	Subtract the sum of lines 4r and 4s from 4q	L4T	MINUS (-)	Enter the amount from line 4t.
(26)	Gross 1446 Tax liability at 21%	L5A		Enter the amount from line 5a.
(27)	Tax Liability 4h at 37%	L5B		Enter the amount from line 5b.
(28)	Tax Liability 4l at 28%	L5C		Enter the amount from line 5c.
(29)	Tax Liability 4p at 25%	L5D		Enter the amount from line 5d.
(30)	Tax Liability 4t at 20%	L5E		Enter the amount from line 5e.
(31)	Total Section 1446 Tax	L5F		Enter the amount from line 5f.
(32)	Section 1446 Installment Amount	L6A		Enter the amount from line 6a.
(33)	Section 1446 Withheld Amount	L6B		Enter the amount from line 6b.
(34)	Form 1042-S Withheld by PTP	L6C		Enter the amount from line 6c.
(35)	Section 1445 Withheld Amount	L6D		Enter the amount from line 6d.
(36)	Form 1042-S Amount Withheld by REIT	L6E		Enter the amount from line 6e.
(37)	Partnership Withheld on F8288	L6F		Enter the amount from line 6f.
(38)	Partnership Withheld on F1042-S	L6G		Enter the amount from line 6g.
(39)	Total Payments	LN7		Enter the amount from line 7.
(40)	Estimated Tax Penalty	LN8		Enter the amount from line 8.
(41)	Balance Due/Overpayment	L10/14a	MINUS (−) ★★★★★★	Enter the amount from line 10 or line 14a as follows: 1. Enter the amount from line 10, if present, and press . 2. If there is no entry on line 10, enter the amount from line 14a and press MINUS (-).
(42)	Routing Transit Number (RTN)	L14b		Enter up to 9 digits of the RTN from Line 14b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 14b and Line 14d are blank. * an illegible character is present in either Line 14b or Line 14d. * one or more numbers have been altered, white-out, or marked through in either Line 14b or Line 14d. * one or more numbers have been written over to CHANGE an existing entry in either the Line 14b or Line 14d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(43)	Type of Depositor Account	L14c		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 14c. 1. If both boxes are marked, press . 2. If neither box is marked, press . 3. If Line 14c is marked and Line 14b AND Line 14d are blank, press . ### Note: When is pressed, the system generates a "C" .
(44)	Depositor Account Number (DAN)	L14d	★★★★★★ This is a MUST ENTER field if “Line 14b” and “Line 14c” contains an entry	Enter the alpha/numeric Depositor Account Number from Line 14d. 1. Only alphas, numerics, and hyphens (-) are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press if: * Line 14d is not present and there is data in Line 14b and Line 14c. * an illegible character is present in either Line 14b or Line 14d. * one or more characters have been altered, white-out, or marked through in either Line 14b or Line 14d. * one or more characters have been written over to CHANGE an existing entry in either Line 14b or Line 14d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 14d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(45)	DAN for Verification	L14d	★★★★★★ This is a MUST ENTER field if “ Line 14e” contains data.	Enter Line 14d again for verification. 1. If entry does not match Element (44), 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 14d (DAN) fields agree.
(46)	Amount of Line 11 Reported on Form(s) 8805	L12		Enter the amount from line 12.
(47)	Credit Elect to Next Year	L15		Enter the amount from line 15.
(48)	Preparer's PTIN	PTIN		Enter the Preparer's PTIN.
(49)	Preparer's EIN	PEIN		Enter the Firm’s EIN.
(50)	Preparer's Telephone Num	TEL#		Enter the Preparer's telephone number.

Exhibit 3.24.25-32

Section 01 Form 8288 (Program 11330)

Elem. No.	Form 8288 Section 01 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Section "01" is always generated. No entry is required.
(2)	DLN Serial Number	SER#		Enter the last two-digits of the 13-digit DLN from the upper part 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)	TIN	TIN	★★★★★★	Enter the TIN from the preprinted label or from TIN block.
(6)	TIN Type	TYPE		Enter the edited zero following the TIN.
(7)	Address Check	ADDRESS CHECK?		Enter "Y" or "N" as appropriate.
(8)	Street Key	STREET KEY		Enter the Street Key.
(9)	ZIP Key	ZIP KEY		Enter the ZIP Key.
(10)	Tax Period	TAXPR		Enter the edited tax period from under "title of form."
(11)	Computer Condition Code	CC		Enter the edited characters from the bottom left margin of line 2.
(12)	Received Date	RDATE	★★★★★★	Enter the date as stamped or edited on the face of the return. If a "G" Condition Code is present and return is a non-remittance, end the document after this element. If a "G" Condition Code is present and return is a remittance, press and continue to Section 03.
(13)	Part Number	PART		Enter 1, 2 or 3 representing the Part used.
(14)	Name	NAME		Enter the name from line 1a.

Exhibit 3.24.25-33

Section 02 Form 8288 (Program 11330)

Elem. No.	Form 8288 Section 02 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if already present on the screen; otherwise enter "02" .
(2)	In Care of Name Line	C/O NAME	Enter the in care of name if present.
(3)	Foreign Address	FGN ADD	Enter the foreign address information as shown or edited from the entity area.
(4)	Address	ADDR	Enter the street address information as shown or edited from line 1c. ### Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(5)	City	CITY	Enter the city from line 1d. ### Caution: If inputting a foreign address, ONLY enter the edited foreign country code.
(6)	State	ST	Enter the standard state abbreviation from line 1d. ### Caution: If inputting a foreign address, enter a period (.) in this field.
(7)	ZIP Code	ZIP	Enter the ZIP Code from line 1d. ### Caution: If inputting a foreign address, leave this field blank. Press to continue.
(8)	Telephone Number	TEL#	Enter the telephone number from line 1e.

Exhibit 3.24.25-34

Section 03 Form 8288 (Program 11330)

Elem. No.	Form 8288 Section 03 Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:		Press if it is already present on the screen; otherwise enter "03" .
(2)	Remittance	RMT		Enter the green rockered amount from the top right margin of the return. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.
(3)	Description of Property	LN2		Enter the edited or underlined description from line 2.
(4)	Date of Transfer	LN3		Enter the date from line 3.
(5)	Date of Withholding Certificate	LN4		Enter the date from line 4.
(6)	Number of 8288–A Attached	LN5		Enter the number from line 5. ### Note: If the number of Forms 8288-A is 1,000 or more, enter "999."
(7)	Amount Subject at 10% (Part I/II/III) ### Note: On the form it is: line 6 - Part I, line 10 - Part II, or line 13 - Part III	L7A/11A/14A		Enter the underlined amount from: 1. line 6 - Part I, 2. line 10 - Part II, or 3. line 13 - Part III, with the 10% to the right of the line. ### Caution: Only one of these lines should be entered.
(8)	Amount Subject at 15% (Part I/II) ### Note: On the form it is: line 6 - Part I or line 10 - Part II	L7B/11B		Enter the underlined amount from: 1. line 6 - Part I, or 2. line 10 - Part II, with the 15% to the right of the line. ### Caution: Only one of these lines should be entered.
(9)	Amount Subject at 21% (Part II) ### Note: On the form it is Line 10 - Part II	L11C		Enter the underlined amount from line 10, Part II with the 21% to the right of the line.
(10)	Withholding at an Adjusted Amount Checkbox - Edited Indicator (Part I/II/III)	7C/11D/14BCKBX		Enter a "1" if the box is checked or an edited "1" is present on: 1. line 7c - Part I, 2. line 11d - Part II, or 3. line 14b - Part III. Do not enter the amount from element (11) Lines 7/11/14.
(11)	Amount Withheld (Part I/II/III)	L7/11/14		Enter the amount from: 1. line 7(a-c) - Part I, 2. line 11(a-d) - Part II, or 3. line 14(a-b) - Part III.
(12)	Bypass Indicator (Part I/II/III)	8/12/15RT		Enter the edited "1" from the right margin of: 1. line 8 - Part I, 2. line 12 - Part II, or 3. line 15 - Part III. ### Reminder: The edited "1" is only present when line 7c, 11d, or 14b checkbox is marked.
(13)	Large Trust Election Checkbox (Part II)	9CKBX		Enter a "1" if the box is checked on line 9, Part II.
(14)	Total Amounts Withheld (Part IV)	L18		Enter the amount from line 18.
(15)	Routing Transit Number (RTN)	L22b		Enter up to 9 digits of the RTN from Line 22b. 1. Ignore excess digits, alphas, blanks, or special characters shown. 2. Press if: * both Line 22b and Line 22d are blank. * an illegible character is present in either Line 22b or Line 22d. * one or more numbers have been altered, white-out, or marked through in either Line 22b or Line 22d. * one or more numbers have been written over to CHANGE an existing entry in either the Line 22b or Line 22d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(16)	Type of Depositor Account	L22c		Enter the "S" or "C" that represents the box marked for Savings or Checking from line 22c. 1. If both boxes are marked, press . 2. If neither box is marked, press . 3. If Line 22c is marked and Line 22b AND Line 22d are blank, press . ### Note: When is pressed, the system generates a "C" .
(17)	Depositor Account Number (DAN)	L22d	★★★★★★ This is a MUST ENTER field if “Line 22b and Line 22c” contain data	Enter the alpha/numeric Depositor Account Number from Line 22d. 1. Only alphas, numerics, and hyphens (-) are valid. 2. Enter hyphens (-) where shown. 3. Ignore any blanks or other special characters shown. 4. Enter a single period and press if: * Line 22d is not present and there is data in Line 22b and Line 22c. * an illegible character is present in either Line 22b or Line 22d. * one or more characters have been altered, white-out, or marked through in either Line 22b or Line 22d. * one or more characters have been written over to CHANGE an existing entry in either Line 22b or Line 22d. 5. If more than 17 characters, enter a pound sign (#) in the last position of Line 22d. ### Note: See IRM 3.24.38.3.4.14.22 for specific examples.
(18)	DAN For Verification	L22d	★★★★★★ This is a MUST ENTER field if "Line 22d" contains data.	Enter Line 22d again for verification. 1. If entry does not match Element (17), 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 22d (DAN) fields agree.
(19)	Preparer's SSN/PTIN	PSSN		Enter the Preparer's SSN or PTIN.
(20)	Preparer's EIN	PEIN		Enter the Preparer's EIN.
(21)	Preparer's Telephone Num	TEL#		Enter the Preparer's telephone number.

Exhibit 3.24.25-35

Section 03 Form 8288 (Program 11330) Conversion Chart for Tax Years 2018 through 2022

Elem. No.	Form 8288 Section 03 Data Element Name	Prompt	Instructions
(1)	Section Number	SECT:	Press if it is already present on the screen; otherwise enter "03" .
(2)	Remittance	RMT	Enter the green rockered amount from the top right margin of the return. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.
(3)	Description of Property	LN2	Enter the edited or underlined description from line 2.
(4)	Date of Transfer	LN3	Enter the date from line 3.
(5)	Date of Withholding Certificate	LN4	Enter the edited date to the right of line 3.
(6)	Number of 8288-A Attached	LN5	Enter the number from line 4, Part I or Part II. ### Note: If the number of Forms 8288-A is 1,000 or more, enter "999" .
(7)	Amount Subject at 10% (Part I/II/III)	L7A/11A/14A	Enter the amount from line 5b, Part 1 or Part II. ### Note: Left of slash is Part I and Right of slash is Part II.
(8)	Amount Subject at 15% (Part I/II)	L7B/11B	Enter the amount from line 5a, Part 1 or Part II.
(9)	Amount Subject at 21% (Part II)	L11C	Enter the amount from line 5c, Part II.
(10)	Withholding at Reduced Amount Checkbox - Edited Indicator (Part I)	7C/11D/14B/CKBX	Enter a "1" if the box is checked or an edited "1" is present on line 5c, Part I. Do not enter the amount from element (11) Lines 7/11/14.
(11)	Amount Withheld (Part I/Part II)	L7/11/14	Enter the amount from line 6, Part I or Part II.
(12)	Bypass Indicator (Part I/Part II)	8/12/15RT	Enter the edited "1" from the right margin of line 6, Part I or Part II.
(13)	Large Trust Election Checkbox (Part II)	9CKBX	Enter a "1" if the box is checked on line 5e, Part II.
(14)	Total Amounts Withheld (Part IV)	L18	Press .
(15)	Preparer’s SSN/PTIN	PSSN	Enter the Preparer’s SSN or PTIN.
(16)	Preparer’s EIN	PEIN	Enter the Preparer’s EIN.
(17)	Preparer’s Telephone Num	TEL#	Enter the Preparer’s telephone number.

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