Internal Revenue Manual § 3.24.8 - Information Returns Processing

3.24.8 Information Returns Processing

Manual Transmittal

September 12, 2025

Purpose

(1) This transmits revised IRM 3.24.8, ISRP System, Information Return Processing.

Material Changes

(1) IRM 3.24.8.4 Removed Exception for Form 5498-QA to be processed through ISRP.

(2) Exhibit 3.24.8-16 Updated Box numbers.

(3) Exhibit 3.24.8-22 Removed Excess golden parachute payments.

(4) Exhibit 3.24.8-23 Added Excess golden parachute payments box.

Effect on Other Documents

IRM 3.24.8 dated December 4,2024 (effective January 01, 2025) is superseded.

Audience

Taxpayer Services - Submission Processing, Data Conversion Operation

Effective Date

(01-01-2026)

James L. Fish
Director, Submission Processing
Taxpayer Services

3.24.8.1 (01-01-2025)

Program Scope and Objectives

1. This section provides instructions for entering and verifying data from information documents and block control forms for the Information Returns Program (IRP), using the Integrated Submission and Remittance Processing System (ISRP).

   1. This chapter also provides information for Quality Review in performing the review of information transcribed on ISRP.

   2. Use IRM 1.11.10, Interim Guidance Process, and elevated through the proper channels for operational situations, temporary procedures, pilot program, or a change to current procedures.

2. Purpose: The instructions in this section apply to the processing of IRP returns through ISRP.

3. The following is a list of the control documents:

   • Form 1332, Block and Selection Record

   • Form 3893, Re-entry Document Control Slip

4. The list of IRP source documents is in Exhibit 3.24.8-44, Source Document List.

5. Audience: The content in this IRM is intended for the use of the following audience:

   • Taxpayer Services

   • Submission Processing

   • Data Conversion clerks and ISRP support staff.

6. Policy Owner: Director, Submission Processing, Taxpayer Services.

7. Program Owner: Return Processing Branch, Mail Management/Data Conversion Section (an Organization within Submission Processing).

8. Primary Stakeholders: Submission Processing, Receipt and Control IRP Sort Team, Data Conversion ISRP processing personnel and Input Corrections Error Resolution personnel.

9. Program Goals: Capture IRP data through data transcription of information via the ISRP system and output records downstream to the Information Return Master File (IRMF), Payer Master File (PMF) and the Information Returns Database (IRDB).

3.24.8.1.1 (11-14-2017)

Internal Control

1. The Federal Managers’ Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

2. In December 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

3. For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, Management Roles and Responsibilities, and IRM 1.4.2, Monitoring and Improving Internal Control.

3.24.8.1.2 (01-01-2020)

Background

1. Among the updates made to this IRM were items necessitated by legislative mandates as listed below:

   • Public Law (PL) 114-113, PATH Act, provision 201 created changes on Form 1099-MISC, Miscellaneous Information.

   • Public Law (PL) 114-113, PATH Act, provision 201 created new Form 1099-NEC, Nonemployee Compensation.

   • Public Law (PL) 115-97, Tax Reform, provision 11011 created changes for Form 1099-PATR, Taxable Distributions Received from Cooperatives.

3.24.8.1.3 (11-14-2017)

Authority

1. This IRM takes into consideration information contained in 26 CFR 601.602 and Rev. Proc. 2016-35.

3.24.8.1.4 (11-14-2017)

Roles and Responsibilities

1. At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:

   1. Planning and Analysis - Works in unison with the Data Conversion Operation (DCO) Manager to ensure that all specific business goals are accomplished timely for applicable site.

   2. Data Conversion Operation Manager - Executes work plan decisions to enable applicable site to timely meet Program Completion Dates (PCD).

   3. ISRP Department Manager - Ensures that work plan decisions directed by the DCO Operation Manager are executed to ensure PCD are met timely.

   4. ISRP team leader - Provides direct leadership and guidance to local ISRP personnel on processing and releasing of tax returns to maximize efficiency critical to meeting established PCD.

3.24.8.1.5 (11-14-2017)

Program Objectives and Review

1. Program Goals - Ensure that PCD is met timely as specified in IRM 3.30.123, Work Planning and Control, Processing Timeliness: Cycles, Criteria, and Critical Dates.

2. Annual Review - An IRM Document Clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

3.24.8.1.6 (01-01-2019)

Acronyms/Definitions

1. The following is a list of terms and acronyms used within this IRM.

   Acronym	Definition
   BMF	Business Master File
   DLN	Document Locator Number
   EIN	Employer Identification Number
   GPP	General Purpose Programming
   IMF	Individual Master File
   ISRP	Integrated Submission and Remittance Processing
   KV	Key Verification
   MCC	Major City Code
   OE	Original Entry
   SOP	Supervisory Operator
   SSN	Social Security Number
   TIN	Taxpayer Identification Number

3.24.8.1.7 (01-01-2020)

Related Resources

1. IRM 3.24.37, ISRP System - IMF General Instructions, and IRM 3.24.38, ISRP System - BMF General Instructions, should be used when specific instruction is not given.

2. IRMs are found on Servicewide Electronic Research Program (SERP) at the following site: Servicewide Electronic Research Program (SERP). Specific instructional links are available on the IMF Data Conversion Research Portal found at IMF Data Conversion Research Portal.

3. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and following taxpayer rights. See IRC 7803(a)(3), and the following site for more information about the Taxpayer Bill of Rights: Taxpayer Bill of Rights.

3.24.8.1.8 (01-01-2020)

IRM Deviations

1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM, and elevated through proper channels for executive approval. No deviations can begin until reviewed by the program owner and approved at the executive level.

3.24.8.2 (11-14-2017)

Information Return Program Processing Information

1. This section provides vital information needed for the processing of Income IRP returns on ISRP.

3.24.8.2.1 (01-03-2024)

Forms/Program Numbers/Tax Class and Document Codes/Format Codes

1. The following covers the Forms, Program Numbers, Tax Class (5), Document Codes, and Format Codes:

   FORM NUMBER	PROGRAM CODE (ISRP SYSTEM INPUT)	TAX CLASS AND DOCUMENT CODE	FORMAT CODE
   Form 1096 ### Note: Master File Tax Code (MFT) "69" MUST be present when processing this IRP document.	44310	569	007
   Form 1097-BTC	44307	550	050
   Form 1098	44312	581	353
   Form 1098-C	44312	578	357
   Form 1098-E	44312	584	358
   Form 1098-F	44300	503	360
   Form 1098-Q	44311	574	355
   Form 1098-T	44312	583	359
   Form 1099-A	44309	580	354
   Form 1099-B	44301	579	021
   Form 1099-C	44303	585	397
   Form 1099-CAP	44303	573	029
   Form 1099-DIV	44302	591	032
   Form 1099-G	44303	586	026
   Form 1099-INT	44300	592	033
   Form 1099-K	44300	510	037
   Form 1099-LS	44300	516	361
   Form 1099-LTC	44300	593	034
   Form 1099-MISC	44305	595	040
   Form 1099-NEC	44300	571	571
   Form 1099-OID	44304	596	060
   Form 1099-PATR	44307	597	061
   Form 1099-Q	44308	531	031
   Form 1099-QA	44351	51A	514
   Form 1099-R	44306	598	025
   Form 1099-S	44308	575	396
   Form 1099-SA	44300	594	035
   Form 1099-SB	44300	543	362
   Form 3921	44317	525	048
   Form 3922	44318	526	049
   Form 5498	44313	528	022
   Form 5498-ESA	44313	572	028
   Form 5498-QA	44352	52A	515
   Form 5498-SA	44315	527	023
   Form W-2G	44314	532	010

3.24.8.2.2 (11-14-2017)

Payer Identifier

1. This document shows a change in payer identifier.

3.24.8.2.2.1 (08-26-2019)

Blocks with Payer Identifier Label Attached

1. Payer identifier labels are usually red.

2. The block may have more than one payer identifier, but a payer identifier must be attached to the first document. If not present, see your supervisor.

   Note:

   If there is only one document in the block and there is no payer identifier present, input the data.

3. Enter the payer’s name, taxpayer identification number (TIN), complete address, and payer document locator number in Section 16 of any document attached to a payer identifier.

   • DO NOT enter Section 16 on subsequent documents until another payer identifier appears. Section 16 automatically duplicate until a new payer is presented.

     Note:

     You must enter a new Section 16 each time the payer changes.

   • DO NOT enter foreign payer addresses in Section 16.

4. If a payer’s identifier is attached to a document, but the payer’s name and TIN are not underlined or identified, enter the data if it can be determined. If there is a change to the TIN in Section 16, it must be transcribed.

5. If a payer’s identifier is not attached, and the payer information has changed from the previous document, stop processing the block and consult your supervisor for return to the Control Team. Change in payer not identified in the payer header count will result in block out of balance instances requiring reprocessing. A change in any one of the following is considered a change in payer: TIN, name, address, and payer DLN.

   Caution:

   Payer count on Form 1332, Block and Selection Record, must be verified against total payers entered to avoid block out of balance conditions.

3.24.8.2.2.2 (11-14-2017)

Blocks without Payer Identifier Label Attached

1. This block won’t have any payer identifiers attached to the information documents. Each information document is for a new payer and should be treated as if a payer identifier were attached.

2. Enter the underlined payer data in Section 16 of each document, except Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

3. If the payer data isn’t underlined, enter the data if it can be determined.

3.24.8.2.2.3 (11-14-2017)

Document Blocking

1. All documents in any given block should be of the same type, for example, all Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. If documents of multiple types are present in the batch (mixed), consult your supervisor.

3.24.8.3 (01-01-2019)

Specific Instructions for Entry of Data

1. IRM 3.24.37, ISRP System - General Instructions, and IRM 3.24.38, ISRP System - BMF General Instructions, should be used when specific instruction is not given.

2. IRM 3.24.37, ISRP System - General Instructions, and Exhibit 3.24.8-45, Entity Abbreviations, are available when entering or shortening an address or shortening business name.

3.24.8.3.1 (01-01-2016)

Required Sections

1. Original Entry - Section 01 and Section 06 are always required.

2. Key Verification - Section 01 and Section 06 always require verification.

3.24.8.3.2 (03-04-2024)

Name Entries - Business Master File (BMF) and Individual Master File (IMF)

1. Except as noted below, enter the information exactly as shown or edited on the document, including all trust numbers and dates if part of name line.

   Example of Taxpayer Entry	Enter as:
   Iris Frank	IRIS FRANK
   Estate of Lilly Family	ESTATE OF LILLY FAMILY
   Trust 11323	TRUST 11323

2. Space before and after an ampersand (&). In the payer’s name line, enter "and" or "&" as shown.

   Example of Taxpayer Entry	Enter as:
   Jim Lime and Joe Doe, Ptrs.	JIM LIME AND JOE DOE PTRS
   J. Elm & R. Ash, Inc.	J ELM & R ASH INC

3. Omit all punctuation, except for hyphens (-). The hyphen will be keyed using the MINUS (-) Field Termination key.

   Example of Taxpayer Entry	Enter as:
   O'Talcum	OTALCUM
   Maple-Pecan	MAPLE-PECAN

4. Space within a true last name (surname), if shown.

   Example of Taxpayer Entry	Enter as:
   De Pine	DE PINE
   Van Yew	VAN YEW

5. Enter underlined entity information as the second name line. Enter the SURNAME even if not underlined when only a first name or title has been underlined.

   Example:

   Alexander Redwood or Jane Redwood

   Enter name	In Prompt
   ALEXANDER REDWOOD	(First Name Line)
   JANE REDWOOD	(Second Name Line)

   Example:

   Joe and Ann Walnut

   • Enter name	In Prompt
     JOE WALNUT	(First Name Line)
     ANN WALNUT	(Second Name Line)

6. In the second name line, change "and" to "&" .

   Example:

   Roger Banana c/o Anaconda Trucking and Moving Corporation

   • Enter name	In Prompt
     ROGER BANANA	(First Name Line)
     % ANACONDA TRUCKING & MOVING CORP	(Second Name Line)

7. If there are two or more names in the second name line, separate them with the word "OR," unless "and" (&) or "C/O" (%) is present. Enter "&C" when edited after second name line data (no space between the two characters).

   Example:

   Wood N Willow, Tulip R. Spaniel or Rose E. Locust, Edmund Beech, Evergreen R. Henry &C

   • Enter name	In Prompt
     WOOD N WILLOW	(First Name Line)
     TULIP R SPANIEL OR ROSE E LOCUST &C	(Second Name Line)

     Example:

     Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin

     Enter name	In Prompt
     ROBERT WOODPECKER	(First Name Line)
     ELEANOR WOODPECKER OR GLORIA ROBIN	(Second Name Line)

     Example:

     Albert Palm, Jr. OR Rose Holly or Robert Coffee

     Enter name	In Prompt
     ALBERT PALM JR	(First Name Line)
     ROSE HOLLY OR ROBERT COFFEE	(Second Name Line)

     Example:

     Arthur AND Roberta Poplar or Stephen Poplar

     Enter name	In Prompt
     ARTHUR POPLAR	(First Name Line)
     ROBERTA POPLAR OR STEPHEN POPLAR	(Second Name Line)

8. If the filer submitted the same name twice on a form, enter it only once. If Name 1 and Name 2 are exactly the same, delete Name 2 field. If there is any information that is different from Name 1 in Name 2, leave the information as is on Name 2.

9. IMF Only - Don’t enter titles such as Mr., Mrs., Capt., Dr., Rev., in any individual's name in Section 01 (except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns).

   Exception:

   Enter "MRS" or "MS" when the taxpayer places it before a masculine name, initials or a first name that could be for a male or female.

   • Example:

     Taxpayer entry is Mr. or Mrs. Joe Walnut.

     Enter name	In Prompt
     JOE WALNUT	(First Name Line)
     MRS JOE WALNUT	(Second Name Line)

10. BMF Only

    1. Abbreviate name information only when it is abbreviated on the document, except standard corporate must use abbreviations.

       Note:

       The standard corporate abbreviations that must be used are:
       CO for Company,
       CORP for Corporation,
       INC for Incorporated,
       LLC for Limited Liability Corporation,
       PA for Professional Association,
       PC for Professional Corporation,
       PS for Professional Service and
       SC for Small Corporation.

    2. For the "#" symbol, enter "NO" .

    3. For the "¢" symbol, enter "CENT" .

    4. Omit designations only and input any data following the designation listed: "TA, DBA, AKA, Owner, Proprietor."

       Note:

       Do not enter the designation or any data that follows these specific designations: "Formerly Known As (FKA), formerly or formerly DBA."

    5. If a city or state is shown as part of the first name line, enter the complete name of the city or state, with no abbreviations.

    6. If the name begins with the word "The" and has more than one word following "The" DO NOT enter "The" .

    7. If the name begins with the word "The" and has only one word following "The" enter "The" as the first word on the name line.

    8. If there are initials in a person’s name or a company name with abbreviations such as "LLC, MD, PC, Ltd.," don’t space for periods.

    9. If there are titles included in a corporate name line such as Dr. or Mr., then include the title as part of the official corporate name.

    10. Enter a space for special characters unless otherwise instructed above. If the business name line begins with a special character, omit the special character and don’t enter a space. The following special characters are neither alpha nor numeric:

        Symbol	Definition
        !	exclamation point
        #	pound or number sign
        %	percent sign
        ^	caret
        &	ampersand
        \*	asterisk
        ( )	left and right parentheses
        \_	underscore
        \-	hyphen or minus sign
        \=	equal sign
        { }	left and right braces
        l	vertical bar
        ;	semi-colon
        :	colon
        ’	apostrophe
        .	period
        ,	comma
        \> <	angle brackets
        ?	question mark
        ~	tilde accent
        á	a letter with an acute accent
        "	quotation mark

    11. The following special characters can be spelled out: plus (+), at (@), dollar ($), and for .com enter a space for the period (.). See IRM 3.24.38.3.4.14.6, Name Line Entries, for further instruction on BMF name lines.

    BMF NAME LINE ENTRY EXAMPLES

    Example of Paragraph (9) alpha above	Taxpayer entry	Enter (First Name Line) as
    a, f	The Spaniel Corporation Apple Spaniel, Pres.	SPANIEL CORP APPLE SPANIEL PRES (Second Name Line)
    b	Banana Dental Office #5 Ltd.	BANANA DENTAL OFFICE NO 5 LTD
    a	Fig Spaniel Corporation	FIG SPANIEL CORP
    i	Dr. Fig Spaniel Inc.	DR FIG SPANIEL INC
    c	5 & 10 & 25¢ Store	5 & 10 & 25 CENT STORE
    d, h	Service Cleaners L.L.C. DBA The Clean Machine	SERVICE CLEANERS LLC CLEAN MACHINE (Second Name Line)
    d, f	The Clean Machine, Irene R. Servis Proprietor	CLEAN MACHINE IRENE R SERVIS (Second Name Line)
    e	First Bank of GA	FIRST BANK OF GEORGIA
    g	The Hideaway	THE HIDEAWAY

     

3.24.8.3.3 (01-01-2019)

Address Elements

1. Enter the Major City Code (MCC) if the city is in the designated district. For Major City Codes, see IRM 3.24.37, ISRP System - General Instructions.

2. Enter standard abbreviations for street addresses as shown in IRM 3.24.37, ISRP System - General Instructions.

   1. If the address begins with P.O. BOX, press in place of P.O. BOX.

      Note:

      You do not need to space between pressing and entering the box number.

   2. If the address is illegible, missing, or coded "Z," enter a "Z" and press .

3. If more than one address is present (including a P.O. BOX) enter as much of both addresses as possible.

4. Enter standard abbreviations for states and territories as shown in IRM 3.24.37, ISRP System - General Instructions.

5. Enter all "City, State, ZIP Code" elements, if present; otherwise leave the field blank.

   Exception:

   If the city is missing, illegible, or coded "ZZZ" , enter "ZZZ" and press .

6. For APO, FPO, and DPO instructions, see IRM 3.24.37, ISRP System - General Instructions.

7. If two addresses are present OR field overflow, enter as many characters as permitted. Follow the standard street abbreviations found in IRM 3.24.37, ISRP System - General Instructions, then press , DO NOT ENTER the (#) pound sign.

3.24.8.3.4 (01-01-2016)

Foreign Address

1. The foreign street address should be transcribed in the "NAME2" field (2nd Name Line, Section 01).

2. IRM 3.24.37, ISRP System - General Instructions, general address rules apply for this field, except for the special characters hyphen (-), slash (/), and pound sign (#).

3. This field should NOT be used for "in care of" information.

4. The foreign city, state or province, and mailing code, if present, should be transcribed in the "ADDR" field (Street Address, Section 02).

5. The foreign "country" should be transcribed in the "CITY" field.

6. A dollar sign ($) will be edited in the city/state area. Always enter a period (.) instead of the dollar sign ($) in the first position of the "ST" field (State).

7. Foreign addresses should NEVER be entered in Section 16. Enter through the payer address fields if not circled out by Code and Edit.

3.24.8.3.5 (01-01-2016)

Amount Fields

1. Amount box field numbers correspond to the preprinted number on each document, except when changed by Code and Edit.

2. On other than standard forms, the amount box field numbers will be edited.

3. If an amount is illegible, or more than one amount is entered in one amount box, press the question mark (?) key on the keyboard. It may or may not be necessary to press .

4. All fields will be dollars only. A space and a dollar sign following the prompt (i.e., LN2_ $) denote dollars only fields.

5. Negative amounts won’t necessarily be bracketed in red. A taxpayer shows an amount is negative with either a minus sign (-) before the amount or parentheses around the amount, honor the taxpayer’s intent. If the taxpayer enters a negative amount in positive only field, enter zero.

   Example:

   If "-$10,000" or parentheses around the amount "($10,000)" enter the amount as negative.

3.24.8.3.6 (01-01-2016)

MUST ENTER Fields

1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the transcription operation sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System - General Instructions, for procedures related to MUST ENTER fields.

3.24.8.3.7 (01-01-2016)

All Dates

1. See IRM 3.24.37, ISRP System - General Instructions, for procedures for all dates. Enter the date in MMDDYY format.

3.24.8.3.8 (01-01-2016)

Rejecting Blocks

1. For all documents processed using this IRM, "RB" (Reject Block) may be entered for any section.

3.24.8.4 (01-01-2026)

ISRP Transcription Operation Sheets

1. The following exhibits represent specific data entry procedures.

   Note:

   With the Taxpayer First Act (TFA) Provision 2102 processing of IRP documents has changed. All IRP forms will be processed through SCRIPS as of processing year 2023.

   Exception:

   Prior year Form 1096 will continue to be processed through ISRP.

   Caution:

   These instructions are currently being left as a back-up to SCRIPS.

Exhibit 3.24.8-1

Block Header Data Entry Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control

Exception:

See Exhibit 3.24.8-38, Block Header Data Entry Form 1332, Block and Selection Record, For All Form 1099-QA and Form 5498-QA Block Inputs General Purpose Programming (GPP), for input instruction.

Block Header Data Entry
Source Document or Record: Form 1332 or Form 3893

Exhibit 3.24.8-2

Section 01 ALL Information Return Processing Documents Transmitted By Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Exception:

See Exhibit 3.24.8-39, Section 01 Form 1099-QA Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352), input instruction.

Section 01
Source Document or Record: All Documents

Exhibit 3.24.8-3

Section 02 ALL Information Return Processing Documents Transmitted By Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Exception:

See Exhibit 3.24.8-40, Section 02, Form 1099-QA , Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352) for input instruction.

SECTION 02
Source Document or Record: All Documents

Exhibit 3.24.8-4

Section 06 Form 1096, Annual Summary and Transmittal of U.S. Information Returns, (Program 44310)

SECTION 06
Source Document or Record: Form 1096

Exhibit 3.24.8-5

Section 06 Form 1097-BTC, Bond Tax Credit, (Program 44307)

Section 06
Source Document or Record: Form 1097-BTC

Exhibit 3.24.8-6

Section 06 Form 1098, Mortgage Interest Statement (Program 44312)

Section 06
Source Document or Record: Form 1098

Exhibit 3.24.8-7

Section 06 Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Program 44312)

Section 06
Source Document or Record: Form 1098-C

Exhibit 3.24.8-8

Section 06 Form 1098-E, Student Loan Interest Statement (Program 44312)

Section 06
Source Document or Record: Form 1098-E

Exhibit 3.24.8-9

Section 06 Form 1098-F, Fines, Penalties, and Other Amounts

Section 06
Source Document or Record: Form 1098-F

Exhibit 3.24.8-10

Section 06 Form 1098-Q, Qualifying Longevity Annuity Contract Information (Program 44311)

Section 06
Source Document or Record: Form 1098-Q

Exhibit 3.24.8-11

Section 06 Form 1098-T, Tuition Statement (Program 44312)

Section 06
Source Document or Record: Form 1098-T

Exhibit 3.24.8-12

Section 06 Form 1099-A, Acquisition or Abandonment of Secured Property (Program 44309)

Section 06
Source Document or Record: Form 1099-A

Exhibit 3.24.8-13

Section 06 Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (Program 44301)

Section 06
Source Document or Record: Form 1099-B

Exhibit 3.24.8-14

Section 06 Form 1099-C, Cancellation of Debt (Program 44303)

Section 06
Source Document or Record: Form 1099-C

Exhibit 3.24.8-15

Section 06 Form 1099-CAP, Changes in Corporate Control and Capital Structure (Program 44303)

Section 06
Source Document or Record: Form 1099-CAP

Exhibit 3.24.8-16

Section 06 Form 1099-DIV, Dividends and Distributions (Program 44302)

Section 06
Source Document or Record: Form 1099-DIV

Exhibit 3.24.8-17

Section 06 Form 1099-G, Certain Government Payments (Program 44303)

Section 06
Source Document or Record: Form 1099-G

Exhibit 3.24.8-18

Section 06 Form 1099-INT, Interest Income (Program 44300)

Section 06
Source Document or Record: Form 1099-INT

Exhibit 3.24.8-19

Section 06 Form 1099-K, Payment Card and Third Party Network Transactions (Program 44300)

Section 06
Source Document or Record: Form 1099-K

Exhibit 3.24.8-20

Section 06 Form 1099-LS, Reportable Life Insurance Sale (Program 44300)

Section 06
Source Document or Record: Form 1099-LS

Exhibit 3.24.8-21

Section 06 Form 1099-LTC, Long-Term Care and Accelerated Death Benefits (Program 44300)

Section 06
Source Document or Record: Form 1099-LTC

Exhibit 3.24.8-22

Section 06 Form 1099-MISC, Miscellaneous Information (Program 44305)

Section 06
Source Document or Record: Form 1099-MISC

Exhibit 3.24.8-23

Section 06 Form 1099-NEC, Nonemployee Compensation (Program 44300)

Section 06
Source Document or Record: Form 1099-NEC

Exhibit 3.24.8-24

Section 06 Form 1099-OID, Original Issue Discount (Program 44304)

Section 06
Source Document or Record: Form 1099-OID

Exhibit 3.24.8-25

Section 06 Form 1099-PATR, Taxable Distributions Received From Cooperatives (Program 44307)

Section 06
Source Document or Record: Form 1099-PATR

Exhibit 3.24.8-26

Section 06 Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530) (Program 44308)

Section 06
Source Document or Record: Form 1099-Q

Exhibit 3.24.8-27

Section 06 Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. (Program 44306)

Section 06
Source Document or Record: Form 1099-R

Exhibit 3.24.8-28

Section 06 Form 1099-S, Proceeds From Real Estate Transaction (Program 44308)

Section 06
Source Document or Record: Form 1099-S

Exhibit 3.24.8-29

Section 06 Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Program 44300)

Section 06
Source Document or Record: Form 1099-SA

Exhibit 3.24.8-30

Section 06 Form 1099-SB, Seller's Investment in Life Insurance Contract (Program 44300)

Section 06
Source Document or Record: Form 1099-SB

Exhibit 3.24.8-31

Section 06 Form 3921, Exercise of an Incentive Stock Option Under Section 442(b) (Program 44317)

Section 06
Source Document or Record: Form 3921

Exhibit 3.24.8-32

Section 06 Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) (Program 44318)

Section 06
Source Document or Record: Form 3922

Exhibit 3.24.8-33

Section 06 Form 5498, IRA Contribution Information (Program 44313)

Section 06
Source Document or Record: Form 5498

Exhibit 3.24.8-34

Section 06 Form 5498-ESA, IRA Contribution Information (Program 44313)

Section 06
Source Document or Record: Form 5498-ESA

Exhibit 3.24.8-35

Section 06 Form 5498-SA, HSA, Archer MSA, or Medicare Advantage Information (Program 44315)

Section 06
Source Document or Record: Form 5498-SA

Exhibit 3.24.8-36

Section 06 Form W-2G, Certain Gambling Winnings (Program 44314)

Section 06
Source Document or Record: Form W-2G

Exhibit 3.24.8-37

Section 16 Each New Payer on Information Return Processing Documents Transmitted By Form 1096 (except Form 1096, Annual Summary and Transmittal of U.S. Information Returns)

Reminder:

A payer may be identified on forms as one of the following listing:

• Fiduciary

• Estate

• Trust

• Partnership

• Corporation

• Employer

• Payer

• Trustee

• Issuer

• Filer

• Lender

• Borrower

Section 16
Source Document or Record: Each New Payer Indicator on Documents

Exhibit 3.24.8-38

Block Header Data Entry Form 1332, Block and Selection Record, For All Form 1099-QA and Form 5498-QA Block Inputs General Purpose Programming (GPP)

(1) Form 1099-QA, Distributions from ABLE Accounts, Program 44351.

(2) Form 5498-QA, ABLE Account Contribution Information, Program 44352.

Exhibit 3.24.8-39

Section 01 Form 1099-QA, Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352) Returns

Exhibit 3.24.8-40

Section 02, Form 1099-QA, Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352)

Exhibit 3.24.8-41

Section 03, Form 1099-QA, Distributions from ABLE Accounts, (Program 44351)

Exhibit 3.24.8-42

Section 03, Form 5498-QA, ABLE Account Contribution Information, (Program 44352)

Exhibit 3.24.8-43

Section 04, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Transmitting Program 44351 and 44352 Returns

(1) Section 04 must be transcribed on document number "00" . Section 04 will be generated into subsequent documents until a change in Section 04 (a new Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is entered by the data entry clerk.

Exhibit 3.24.8-44

Source Document List

Exhibit 3.24.8-45

Entity Abbreviations

The following abbreviations MUST BE used if the entity name is too long. These are the abbreviations honored by the Postal Service. Do not abbreviate the name if used as a name control.

Note:

*Corporate rules for BMF name lines require corporate designations to always be abbreviated.