3.24.3. Individual Income Tax Returns

(1)

SC Block Control

ABC

(auto)

The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.5, ISRP System, General Instructions. It cannot be changed.

(2)

Block DLN

DLN

(auto)
★★★★★★

Enter the 11 digits as shown:

1. Form 813 - from the "Block DLN" box.

2. Form 1332 - from the "Document Locator No." box.

3. Form 3893 - from box 2.

Note: If the generated year digit and the year digit in box 12 on the Form 3893 do not agree, press <F1>, Left Arrow, or Up Arrow to overlay the year digit to match the year digit in box 12.

4. The KV EOP will verify the DLN from the first document of the block.

(3)

Batch Number

BATCH

<Enter>
★★★★★★

Enter the batch number as follows:

1. Forms 813, Form 1332 - from the Batch Control Number box.

2. Form 3893 - from box 3.

3. From the batch transmittal sheet.

(4)

Document Count

COUNT

<Enter>
★★★★★★

Enter the document count as follows:

1. Forms 813, Form 1332

   1. the circled number.

   2. if a number is not circled, add 1 to the Serial Number of the last document in the block.

2. Form 3893 - from box 4.

(5)

Prejournalized Credit Amount

CR

<Enter>

Enter the amount shown:

1. Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total".

2. Form 3893 - from box 5.

3. ENTER DOLLARS AND CENTS.

(6)

Debit Amount

DB

<Enter>

Press <Enter>.

(7)

IRP Year Indicator/Trans. Code

TRCODE

<Enter>

Press <Enter>.

(8)

Trans. Date

TRDATE

<Enter>

Press <Enter>.

(9)

Master File Tax Code

MFT

<Enter>

Press <Enter>.

(10)

Secondary Amount

SECAMT

<Enter>

Press <Enter>.

(11)

Source Code

SOURCE

<Enter>

If Form 3893 is attached, enter from box 11 as follows:

1. R = "Reprocessable" box marked.

2. N = "Reinput of Unpostable" box marked.

3. 4 = "SC Reinput" box marked.

4. No box is marked, refer the document to the Supervisor for a determination.

(12)

Year Digit

YEAR

<Enter>

If Form 3893 is attached, enter the digit from box 12 (current year or otherwise). This is a MUST ENTER field if the Source Code is "R", "N", or "4".

(13)

Period Code

PRIOR YEAR

<Enter>

Press <Enter>.

(14)

RPS Indicator

RPS

<Enter>

Enter "S" if:

1. Forms 813, 1332 - "RPS" or "RRPS" is annotated or stamped on the form.

2. Form 3893 - box 13 is marked.

3. This is a MUST ENTER field for Full Paid Returns, Programs 43210 and 43220.

(1)

Section Number

SECT:

(auto)

Section "01" is system-generated; no required entry.

(2)

Serial Number

SER#

<Enter>

Enter the last two digits before the hyphen of the DLN from the upper portion of the form.

(3)

Type of Entity

TYPE OF ENTITY

<Enter>

Always press <Enter>.

(4)

Check Digit

CD

(auto)

No entry is required.

(5)

Name Control

NC

<Enter>
★★★★★★

Enter the Name Control for the Primary Taxpayer.

1. If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.

2. See IRM 3.24.3.1.10.9 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.

(6)

Primary SSN

SSN

(auto)
★★★★★★

Enter the SSN as shown in the "Your social security number" or "Identifying number" box.

1. If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9", enter as Long Entity.

(7)

Secondary SSN

SSSN

<Enter>

Enter as follows:

1. If there is an SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area on 2017 and prior Form 1040 or converted, Prior Year Form 1040A, or Part I, line 1 on Form 1040 PR/SS, enter the SSSN.

(8)

Address Key

ADDRESS KEY

<Enter>

Enter the first three numeric digits as shown or edited in the address line and the 4th and 5th digits of the ZIP Code.

1. See IRM 3.24.3.1.10.7.5(2)d for procedures.

(9)

Filing Status Code

FSC

<Enter>

Enter as follows:

1. For Form 1040 (2018 and later):

   1. The edited number to the right of "Filing Status".

   2. If not edited:

      1. Enter "1" if the Single box is marked.

      2. Enter "2" if the Married filing jointly box is marked.

      3. Enter "3" if the Married filing separately box is marked.

      4. Enter "4" if the Head of household box is marked.

      5. Enter "5" if the Qualifying surviving spouse box is marked.

         Note: For 2021 and prior, enter "5" if the Qualifying widow(er) box is marked.

      6. If multiple boxes are marked, enter the largest number, as indicated by a - e above.

   3. If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.

2. For Form 1040 (2017 and prior),

   1. The edited number to the left of the 3 "Filing Status" box.

   2. The number by the box that is marked in the " Filing Status" area.

   3. If multiple boxes are marked, enter the largest number.

   4. If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.

3. For Form 1040-NR,

   1. Enter the number edited to the right of the "Filing Status" boxes.

   2. If not edited, enter "1".

4. For Prior Year converted Form 1040-NR-EZ,

   1. The number edited to the left of the "Filing Status" boxes.

   2. If not edited, enter a "1" if box 1 is marked or a "3" if box 2 is marked.

   3. If no boxes are marked or multiple boxes are marked, enter a "1".

5. For Form 1040-PR / 1040-SS,

   1. Enter the number edited to the left of the "Filing Status" boxes.

   2. If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.

(1)
S, I, P, L

Section Number

SECT:

(auto)

Section "01" is system-generated; no required entry.

(2)
S, I, P, L

Serial Number

SER#

<Enter>

Enter the last two digits before the hyphen of the DLN from the upper portion of the form.

(3)
S, I, P, L

Type of Entity

TYPE OF ENTITY

<Enter>

Enter Type of Entity: "S", "L", or <Enter> for E-EIF.

(4)
S, I

Check Digit

CD

<Enter>

Press <Enter> always.

(5)
S, I

Name Control

NC

<Enter>

Enter the Name Control for the Primary Taxpayer.

1. If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.

2. See IRM 3.24.3.1.10.9 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.

(6)
S, I, P, L

Primary SSN

SSN

(auto)
★★★★★★

Enter the SSN as shown in the "Your social security number" box.

1. If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9", enter as Long Entity.

(7)
S, I, P, L

Secondary SSN

SSSN

<Enter>

Enter the SSN present in the "Spouse's social security number" box.

1. If prompted and no data is present, press <F7> to override.

(8)
P, L

Name - First Line

NAME1

<Enter>

Enter the full name(s) as shown or edited on the return.

1. See IRM 3.24.3.1.10.10, IRM 3.24.3.1.11.6.1 and IRM 3.24.37.6.14, ISRP System, General Instructions, for procedures.

(9)
P, L

Additional Information Line (Name 2)

AIL

<Enter>

Enter additional information as underlined or instructed.

1. Do not enter the caret (<) in the AIL.

2. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions.

3. For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.6.15, ISRP System, General Instructions.

4. For decedent returns see IRM 3.24.37.6.15(4), ISRP System, General Instructions.

5. See IRM 3.24.37.6.15, ISRP System, General Instructions, for procedures.

(10)
I, L

Street Address

ADD

<Enter>

Enter the address as shown or edited on the return.

1. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures.

2. See IRM 3.24.37.6.16, ISRP System, General Instructions, for procedures and Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.

(11)
I, L

City/State

C/S

<Enter>

Enter as follows:

1. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures.

2. See IRM 3.24.37.6.17, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated.

3. Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions.

   Note: If entry of city and state is required, the following rules apply:

4. Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used.

5. Correct obviously misspelled cities.

6. Always use standard state abbreviations.

7. For APO/DPO/FPO procedures, see IRM 3.24.37.6.17.2, ISRP System, General Instructions.

8. If the city is not present, enter as: /state code then press <Enter>.

9. If the state is not present, enter as: city/ then press <Enter>.

(12)
I, L

ZIP Code

ZIP

<Enter>

If ZIP Code is not present on the screen, enter the digits shown to the right of the state name.

1. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures.

2. Enter the five-digit or nine-digit ZIP Code.

3. If the ZIP Code is less than five digits, press <Enter> only.

4. If the ZIP Code is more than five digits and less than nine, enter the first five digits.

5. If the ZIP Code is more than nine digits, enter the first nine.

6. If missing or if any illegible digits, press <Enter> only.

7. If two or more ZIP Codes are present, press <Enter> only.

(13)
S, I, P, L

Tax Period

TAXPR

<Enter>

Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year.

1. The programmed calendar year is 2024. The Tax Period for the current year is 2412.

Note: Do not enter the Tax Period for current year documents, unless the TAXPR field is a MUST ENTER.

2. Enter the 4 digits shown, underlined, or edited in YYMM format.

3. If only two digits are underlined, enter those two digits followed by "12".

4. See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures.

5. For Prior Year forms:

   • This is a MUST ENTER field.

   • If the document is a current year return and the TAXPR is a MUST ENTER field, enter the current year Tax Period (2412).

   • If the document does not reflect a Tax Period, fill the field with periods.

(14)
S, I, P, L

Spouse Name Control

2NDNC

<Enter>

Enter the spouse's Name Control, if present.

1. Use the spouse's last name in the entity area.

2. See IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.

3. Enter a period for each illegible character.

4. If no data is present, press <Enter>.

(15)
S, I, P, L

PECF Code

PECF

<Enter>

Enter as follows from the "Presidential Election Campaign" checkboxes:

1. Enter "1" if one box is marked.

2. Enter "2" if two boxes are marked.

(16)
S, I, P, L

Filing Status Code

FSC

<Enter>
★★★★★★

Enter as follows:

1. The edited number to the right of "Filing Status" box.

2. If not edited:

   1. Enter "1" if the Single box is marked.

   2. Enter "2" if the Married filing jointly box is marked.

   3. Enter "3" if the Married filing separately box is marked.

   4. Enter "4" if the Head of household box is marked.

   5. Enter "5" if the Qualifying surviving spouse box is marked.

      Note: For 2021 and prior, enter "5" if the Qualifying widow(er) box is marked.

   6. If multiple boxes are marked enter the largest number, as indicated by a - e above.

3. If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present.

(17)
S, I, P, L

Digital Assets Code

DA CD

<Enter>

Enter as follows from the Digital Assets checkboxes:

1. Enter "1" if the Yes box is marked.

2. Enter "2" if the No box is marked.

3. Enter "3" if both boxes are marked.

4. Press <Enter> if neither box is marked.

(18)
S, I, P, L

Special Processing Codes

SPC

<Enter>

Enter the edited character(s) shown in the right margin between the Secondary SSN and the PECF.

1. Enter a pound sign (#) for each illegible character.

(19)
S, I, P, L

Computer Condition Codes

CCC

<Enter>

Enter the edited characters shown to the right of the "spouse itemizes on a separate return or you were a dual-status alien" checkbox.

Note: For 2017 and prior Form 1040 and Form 1040A, the CCC is edited in the upper portion of the "Filing Status" area.

Note: For Form 1040EZ, the CCC is edited in the middle of line 1 instructions.

1. Valid characters are alpha A - Z and numeric 1-9.

Note: If an "O" Code is present for this element, enter an alpha "O".

2. Enter a pound sign (#) for each illegible character.

3. If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.

(20)
S, I, P, L

Received Date

DATE

<Enter>
★★★★★★

Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as:

1. Stamped on the face of the return.

2. Edited in the area around "Dependents".

   Note: Do not enter any edited dates from the margin or entity area of the form.

   Note: For 2017 and prior Form 1040 and Form 1040A, the DATE is edited in the area around line 6d.

   Note: For Form 1040EZ, the DATE is edited to the left of line 6.

3. If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element.

4. If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 03 for entry of the Remittance.

5. See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures.

(21)
S, I, P, L

Exemptions

EXEMP

<Enter>

Enter the first two vertically edited digits shown to the right of the Dependents/Exemptions area.

1. If the first two digits are both zero, press <Enter> only.

2. Never end this field with a zero.

3. If either line is more than 9, illegible, or invalid, press <Enter> only.

(22)
S, I, P, L

Exemption/EIC/Overflow

E/O

<Enter>

Enter the vertically edited digits shown to the right of the Dependents/Exemptions area beginning with the third edited digit.

1. Enter up to four digits.

2. Never end this field with a zero.

3. If either line is more than 9, illegible, or invalid, press <Enter> only.

(23)
S, I, P, L

Dependent Status Indicator

DSI

<Enter>

Enter a "1" if:

1. the "Someone can claim you as a dependent" box on "Your standard deduction" line is marked.

2. the "Someone can claim your spouse as a dependent" box on "Spouse standard deduction" line is marked.

3. both boxes are marked.

Note: For 2017 and prior Form 1040 and Form 1040A, enter the edited "1", if present, above column (4) in the Exemptions area.

Note: For Form 1040EZ, enter the "1" if the "You" box or "Spouse" box or both boxes are marked on line 5.

(24)
S, I, P, L

Primary Age/Blind Indicator

AGE/BL BX

<Enter>

Enter the age/blindness check boxes from the "Age/Blindness" line for "You" in the following order:

1. "Were born before"... box is marked enter "1".

2. "Are blind" box is marked enter "01".

3. If both the "Were born before..." and "Are blind" boxes are marked, enter "11".

4. If neither the "Were born..." nor "Are blind" box is marked, press <Enter>.

(25)
S, I, P, L

Spouse Age/Blind Indicator

SP AGE/BL BX

<Enter>

Enter the age/blindness check boxes from the "Age/Blindness" line for "Spouse" in the following order:

1. "Was born before"... box is marked enter "1".

2. "Is blind" box is marked enter "01".

3. If both the "Was born before..."and "Is blind" boxes are marked, enter "11".

4. If neither the "Was born before..."nor "Is blind" box is marked, press <Enter>.

(26)
S, I, P, L

First Dependent Name Control

NC1

<Enter>

Enter the Name Control for the first dependent entry as shown or edited in the Dependents area.

1. This is a MUST ENTER field if "EXEMP" contains an entry.

2. If no data is present, press <F7> to override.

(27)
S, I, P, L

First Dependent SSN

SSN1

<Enter>

Enter the SSN for the first dependent entry. The Name Control need not be present.

1. This is a MUST ENTER field if "EXEMP" contains an entry.

2. If no data is present, press <F7> to override.

(28)
S, I, P, L

Child Tax Credit Indicator 1

DEP(4)1

<Enter>

Enter from the checkboxes in Column (4) of the Dependents area as follows relating to the first dependent entry:

1. Enter a "1" if the Child tax credit box is marked.

2. Enter a "2" if the Credit for other dependents box is marked.

3. Enter a "1" if both boxes are marked.

   Note: The Name Control or SSN need not be present.

4. This is a MUST ENTER field if NC1 or SSN1 contains an entry.

5. If no data is present, press <F7> to override.

(29)
S, I, P, L

Second Dependent Name Control

NC2

<Enter>

Enter the Name Control for the second dependent entry as shown or edited in the Dependents area.

(30)
S, I, P, L

Second Dependent SSN

SSN2

<Enter>

Enter the SSN for the second dependent entry. The Name Control need not be present.

(31)
S, I, P, L

Child Tax Credit Indicator 2

DEP(4)2

<Enter>

Enter from the checkboxes in Column (4) of the Dependents area as follows relating to the second dependent entry:

1. Enter a "1" if the Child tax credit box is marked.

2. Enter a "2" if the Credit for other dependents box is marked.

3. Enter a "1" if both boxes are marked.

   Note: The Name Control or SSN need not be present.

4. This is a MUST ENTER field if NC2 or SSN2 contains an entry.

5. If no data is present, press <F7> to override.

(32)
S, I, P, L

Third Dependent Name Control

NC3

<Enter>

Enter the Name Control for the third dependent entry as shown or edited in the Dependents area.

(33)
S, I, P, L

Third Dependent SSN

SSN3

<Enter>

Enter the SSN for the third dependent entry. The Name Control need not be present.

(34)
S, I, P, L

Child Tax Credit Indicator 3

DEP(4)3

<Enter>

Enter from the checkboxes in Column (4) of the Dependents area as follows relating to the third dependent entry:

1. Enter a "1" if the Child tax credit box is marked.

2. Enter a "2" if the Credit for other dependents box is marked.

3. Enter a "1" if both boxes are marked.

   Note: The Name Control or SSN need not be present.

4. This is a MUST ENTER field if NC3 or SSN3 contains an entry.

5. If no data is present, press <F7> to override.

(35)
S, I, P, L

Fourth Dependent Name Control

NC4

<Enter>

Enter the Name Control for the fourth dependent entry as shown or edited in the Dependents area.

(36)
S, I, P, L

Fourth Dependent SSN

SSN4

<Enter>

Enter the SSN for the fourth dependent entry. The Name Control need not be present.

(37)
S, I, P, L

Child Tax Credit Indicator 4

DEP(4)4

<Enter>

Enter from the checkboxes in Column (4) of the Dependents area as follows relating to the fourth dependent entry:

1. Enter a "1" if the "Child tax credit" box is marked.

2. Enter a "2" if the "Credit for other dependents" box is marked.

3. Enter a "1" if both boxes are marked.

   Note: The Name Control or SSN need not be present.

4. This is a MUST ENTER field if NC4 or SSN4 contains an entry.

5. If no data is present, press <F7> to override.

(38)
S, I, P, L

Form Processing Code

FPC

<Enter>

Enter the edited characters shown to the right of line 7.

1. Valid characters are alpha A-Z and numeric 1-9.

2. Enter a pound sign (#) for each illegible character.

(39)
S, I, P, L

Return Processing Code

RPC

<Enter>
★★★★★★

Enter the edited characters shown in the bottom left margin .

1. Valid characters are alpha A-Z and numeric 1-9.

2. Enter a pound sign (#) for each illegible character.

3. If no data is present, press <F7> to override.

(40)
S, I, P, L

ERS Action Code

ACT C

<Enter>

Enter the 3 edited digits shown in the bottom center margin.

1. If Action Code is in the "600" series and the return is a non-remittance, end the document after this element.

2. If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 03 for entry of the Remittance.

3. If illegible or less than three digits, press <Enter>.

4. If multiple Action Codes apply, enter the highest number.

5. AUSPC only - DO NOT enter Action Code 651, even if edited.

(41)
S, I, P, L

Audit Code

AUD C

<Enter>

Enter the edited characters shown in the bottom right margin.

1. Enter a pound sign (#) for each illegible character.

(1)

Section Number

SECT:

<Enter>

Section 02 will NOT be prompted. If data is present for Section 02, overlay "03" with "02".

(2)

Unallowable Code 1

CD1

<Enter>

Enter the two-digit code from line 1.

(3)

Unallowable Amount 1

AMT1 $

<Enter>

Enter the amount from line 1.

(4)

Unallowable Code 2

CD2

<Enter>

Enter the two digit code from line 2.

(5)

Unallowable Amount 2

AMT2 $

<Enter>

Enter the amount from line 2.

(6)

Unallowable Code 3

CD3

<Enter>

Enter the two-digit code from line 3.

(7)

Unallowable Amount 3

AMT3 $

<Enter>

Enter the amount from line 3.

(8)

Return Processed Date

RPD

<Enter>

Enter the date from line 4 in MMDDYY format.

1. See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures.

(9)

Late Filing Code

LATE

<Enter>

Enter the code from line 6.

(10)

Pre-Delinquent Penalty

DEL-P $

<Enter>

Enter the amount from line 7.

(11)

Form 4563 Indicator

4563

<Enter>

Enter the digit from line 8.

(12)

ID Number Penalty

ID-P

<Enter>

Enter the digits from line 11.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "03" always.

(2)

W-2 Wages

L1A $

<Enter>

Enter the amount from line 1a.

(3)

Nontaxable Combat Pay Election

L1I $

<Enter>

Enter the amount from line 1i.

(4)

Total Wages

L1Z $

<Enter> ★★★★★★

Enter the amount from line 1z.

(5)

Tax Exempt Interest

L2A $

<Enter>

Enter the amount from line 2a.

(6)

Interest

L2B $

<Enter>
MINUS (-)

Enter the amount from line 2b.

(7)

Qualified Dividends

L3A $

<Enter>

Enter the amount from line 3a.

(8)

Ordinary Dividends

L3B $

<Enter>

Enter the amount from line 3b.

(9)

Gross IRA Distributions

L4A $

<Enter>

Enter the amount from line 4a.

(10)

Taxable IRA Distributions

L4B $

<Enter>

Enter the amount from line 4b.

(11)

Gross Pensions & Annuities

L5A $

<Enter>

Enter the amount from line 5a.

(12)

Taxable Pensions & Annuities

L5B $

<Enter>

Enter the amount from line 5b.

(13)

Gross Social Security

L6A $

<Enter>

Enter the amount from line 6a.

(14)

Taxable Social Security

L6B $

<Enter>

Enter the amount from line 6b.

(15)

Schedule D Profit/Loss

LN7 $

<Enter>
MINUS (-)

Enter the amount from line 7.

(16)

Additional Income

LN8 $

<Enter>
MINUS (-)

Enter the amount from line 8.

(17)

Total Income

LN9 $

<Enter>
MINUS (-)
★★★★★★

Enter the amount from line 9.

1. If the Zero Balance Error Message appears, sight verify raised boxes.

2. See IRM 3.24.3.1.11.1 for correction procedures.

(18)

Total Adjustments

L10 $

<Enter>

Enter the amount from line 10.

(19)

Adjusted Gross Income

L11 $

<Enter>
MINUS (-)
★★★★★★

Enter the amount from line 11.

1. If the Zero Balance Error Message appears, sight verify raised boxes.

2. See IRM 3.24.3.1.11.1 for correction procedures.

(20)

Qualified Business Deduction

L13 $

<Enter>

Enter the amount from line 13.

(21)

Taxable Income

L15 $

<Enter>

Enter the amount from line 15. If the taxpayer has indicated a minus, press <Enter> only.

(22)

Tentative Tax (8814/4972)

L16 $

<Enter>

Enter the amount from line 16.

(23)

Child and Other Dependent Credit

L19 $

<Enter>

Enter the amount from line 19.

(24)

Total Statutory Credits

L21 $

<Enter>

Enter the amount from line 21.

(25)

Total Other Taxes

L23 $

<Enter>

Enter the amount from line 23.

(26)

Total Tax

L24

<Enter>
★★★★★★

Enter the amount from line 24. ENTER DOLLARS AND CENTS.

(27)

Withholding Tax

L25D

<Enter>
★★★★★★

Enter the amount from line 25d.

(28)

Estimated Tax Credits

L26

<Enter>

Enter the amount from line 26.

(29)

Earned Income Credit

L27

<Enter>

Enter the amount from line 27.

1. If "888" is edited on the line, enter as dollars and cents (888.00)

(30)

Additional Child Tax Credit

L28

<Enter>

Enter the amount from line 28.

(31)

Refundable Education Credits

L29

<Enter>

Enter the amount from line 29.

(32)

Refundable Credits

L32

<Enter>

Enter the amount from line 32.

(33)

Total Payments

L33

<Enter>
★★★★★★

Enter the amount from line 33.

(34)

Refund Amount

L35A

<Enter>
MINUS (-)

Enter the amount from line 35a.

1. Press <Enter> if:

   • the words "Do Not Refund" or variation are present in the refund area.

   • the amount on line 35a is "Xed" and not corrected.

   • the form line has been marked through and not corrected.

2. If lines 35a, 36, and 37 have no entries, but there is an amount on line 34, enter line 34 amount for this field.

3. If no data is present, press <Enter>.

(35)

ES Credit Elect

L36

<Enter>
★★★★★★

Enter the amount from line 36.

(36)

Amount You Owe

L37

<Enter>
★★★★★★

Enter the amount from line 37.

(37)

Pre-Determined ES Penalty

L38

<Enter>
★★★★★★

Enter the amount from line 38.

(38)

Third Party Designee Checkbox

3Y/N

<Enter>

If the Yes box has a red edited checkmark OR if only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information.

1. In all other cases, press <Enter> and do not enter any Third Party information.

   Note: Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.

2. For Tax Year 2018, Third Party Designee information will be located on Schedule 6.

3. Do not enter the checkbox for tax years 2000 and prior.

(39)

Third Party Designee Name

3NAME

<Enter>

Enter as shown in the Third Party Designee area.

1. A-Z, 0-9, and blanks are valid.

2. Space for illegible or special characters.

   Exception: Do not space for apostrophes.

3. Do not enter the words "Preparer", Prep, "Self-Prepared", or any phrases or variations of "Preparer".

4. Do not enter relationship titles such as father, sister, etc.

5. Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, which have not been addressed in (a) through (d).

(40)

Third Party Designee ID#

3ID#

<Enter>

Enter the Personal Identification Number in the Third Party Designee area.

1. A-Z, 0-9, and blanks are valid.

2. Ignore special characters.

3. Space for illegible characters.

4. Enter up to 9 characters.

5. Do not enter "Applied For", "Pending", or any phrases or variations of applied for.

(41)

Primary Identity Theft Personal Identification Number

IDEN#

<Enter>

Enter the six numerics from the Identity Protection PIN box to the right of the signature line.

1. If illegible or other than six numerics, press <Enter>.

(42)

Secondary Identity Theft Personal Identification Number

2ND IDEN#

<Enter>

Enter the six numerics from the Identity Protection PIN box to the right of the Spouse’s signature line.

1. If illegible or other than six numerics, press <Enter>.

(43)

E-File Mandate Waiver Indicator, Form 8948

E-WAIV

<Enter>

Enter the edited digit from the margin to the right of Primary ID Theft PIN.

1. If multiple digits are edited, enter the first digit.

2. Press <Enter> for an illegible digit.

(44)

Preparer PTIN

PTIN

<Enter>

Enter from the PTIN line or from the stamp, label, or written as shown in the Paid Preparer’s area. This entry can consist of the letter "P" or "S" followed by 8 digits.

1. If the "P" or "S" is followed by the letter(s) "O", consider the letter "O" to be a zero (0).

2. See IRM 3.24.37.6.8, ISRP System - General Instructions for procedures.

(45)

Preparer Telephone #

TEL#

<Enter>

Enter the first 10 characters of the preparer’s telephone number from the "Phone no." line or from the stamp, label, or written in the Paid Preparer’s area.

1. A-Z and 0-9 are valid.

2. If two telephone numbers are present, enter the first 10 characters of the first complete phone number.

3. Ignore special characters and blanks.

4. Disregard a leading "1" or "011", hyphens, and parentheses.

5. Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same.

(46)

EIN

EIN

<Enter>

Enter the digits from the Firm’s EIN line or from the stamp, label, or written as shown in the Paid Preparer’s area.

1. See IRM 3.24.37.6.8, ISRP System - General Instructions for procedures.

(47)

Preparer Code

CODE

<Enter>

Enter the edited letter in the margin to the right of the Self-Employed Checkbox.

(48)

Remittance

RMT

<Enter>

This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry.

1. Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area.

2. Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green.

3. If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero).

4. If an edited return is attached to the front of an original return, enter the Remittance amount from the original return.

5. If the amount is illegible, use the Form 813 amount for this Serial Number.

6. If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "04" always.

(2)

1099K Amount

1099K $

<Enter>

Enter the amount for form 1099K from Schedule 1 Above Part I.

(3)

State Income Tax Refund

LN1 $

<Enter>

Enter the amount from Schedule 1, line 1.

(4)

Alimony Received

L2A $

<Enter>

Enter the amount from Schedule 1, line 2a.

(5)

Schedule C Profit/Loss

LN3 $

<Enter>
MINUS (-)

Enter the amount from Schedule 1, line 3.

(6)

Other Gains/Loss

LN4 $

<Enter>
MINUS (-)

Enter the amount from Schedule 1, line 4.

(7)

Schedule E Profit/Loss

LN5 $

<Enter>
MINUS (-)

Enter the amount from Schedule 1, line 5.

(8)

Combined Schedule F Profit/Loss

LN6 $

<Enter>
MINUS (-)

Enter the amount from Schedule 1, line 6.

(9)

Unemployment Compensation

LN7 $

<Enter>

Enter the amount from Schedule 1, line 7.

(10)

Scholarship and Fellowship Grants

L8R $

<Enter>

Enter the amount from Schedule 1, line 8r.

(11)

Other Income

LN9 $

<Enter>
MINUS (-)

Enter the amount from Schedule 1, line 9.

(12)

Form 982 Indicator

982

<Enter>

Enter the edited "1" from the dotted portion of Schedule 1 left of line 11.

(13)

Educator Expenses

L11 $

<Enter>

Enter the amount from Schedule 1, line 11.

(14)

Business Expenses/Certain Reservists/etc.

L12 $

<Enter>

Enter the amount from Schedule 1, line 12.

(15)

Health Savings Account Deduction

L13 $

<Enter>

Enter the amount from Schedule 1, line 13.

(16)

Moving Expenses

L14 $

<Enter>

Enter the amount from Schedule 1, line 14.

(17)

Deduction for SE Tax

L15 $

<Enter>

Enter the amount from Schedule 1, line 15.

(18)

SEP/SIMPLE Payments

L16 $

<Enter>

Enter the amount from Schedule 1, line 16.

(19)

SE Health Insurance

L17 $

<Enter>

Enter the amount from Schedule 1, line 17.

(20)

Early Withdrawal Penalty

L18 $

<Enter>

Enter the amount from Schedule 1, line 18.

(21)

Alimony Paid

19A $

<Enter>

Enter the amount from Schedule 1, line 19a.

(22)

Alimony SSN

19BSSN

<Enter>

Enter the SSN from Schedule 1, line 19b.

(23)

IRA Deduction

L20 $

<Enter>

Enter the amount from Schedule 1, line 20.

(24)

Student Loan Interest Deduction

L21 $

<Enter>

Enter the amount from Schedule 1, line 21.

(25)

Medical Savings Account Deduction

L23 $

<Enter>

Enter the amount from Schedule 1, line 23.

(26)

Other Adjustments

L25 $

<Enter>

Enter the amount from Schedule 1, line 25.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "05" always.

(2)

Advance Premium Tax Credit Repayment

L1A $

<Enter>

Enter the amount from Schedule 2, line 1a.

(3)

Repayment of Clean Vehicle Credits

L1B $

<Enter>

Enter the amount from Schedule 2, line 1b.

(4)

Repayment of Prev Owned Clean Vehicle Credits

L1C $

<Enter>

Enter the amount from Schedule 2, line 1c.

(5)

F8933 Net EPE Recapture

L1D $

<Enter>

Enter the amount from Schedule 2, line 1d.

(6)

F4255 Excessive Payments Amount

L1E $

<Enter>

Enter the amount from Schedule 2, line 1e.

(7)

F4255 Excessive Payments Checkbox

L1E CKBX

<Enter>

Enter the checkboxes as follows:

1. If the first checkbox (i) is marked, enter a 1 in the first position.

2. If the second checkbox (ii) is marked, enter a 2 in the second position.

3. If the third checkbox (iii) is marked, enter a 3 in the third position.

4. If the fourth checkbox (iv) is marked, enter a 4 in the fourth position.

5. If any checkbox is not marked, enter a 0 for that position.

6. If no checkboxes are marked, press <Enter> only.

(8)

F4255 Chapter 1 Tax Amount

L1F $

<Enter>

Enter the amount from Schedule 2, line 1F.

(9)

F4255 Chapter 1 Tax Checkbox

L1F CKBX

<Enter>

Enter the checkboxes a follows:

1. If the first checkbox (i) is marked, enter a 1 in the first position.

2. If the second checkbox (ii) is marked, enter a 2 in the second position,

3. If the third checkbox (iii) is marked, enter a 3 in the third position.

4. If the fourth checkbox (iv) is marked, enter a 4 in the fourth position.

5. If any checkbox is not marked, enter a 0 for that position.

6. If no checkboxes are marked, press <Enter> only.

(10)

Other Additions to Tax

L1Y $

<Enter>

Enter the amount from Schedule 2, line 1Y.

(11)

Alternative Minimum Tax

LN2 $

<Enter>

Enter the amount from Schedule 2, line 2.

(12)

Combined SE Tax

LN4 $

<Enter>

Enter the amount from Schedule 2, line 4.

(13)

Total Social Security & Medicare Tax (4137/8919)

LN7 $

<Enter>

Enter the amount from Schedule 2, line 7.

(14)

Tax on Qualified Retirement — F5329

LN8 $

<Enter>

Enter the amount from Schedule 2, line 8.

(15)

Household Employment - Schedule H

LN9 $

<Enter>

Enter the amount from Schedule 2, line 9.

(16)

First Time Homebuyer Credit Repayment

L10 $

<Enter>

Enter the amount from Schedule 2, line 10.

(17)

F8959 Additional Medicare Tax

L11 $

<Enter>

Enter the amount from Schedule 2, line 11.

(18)

F8960 Net Investment Income Tax

L12 $

<Enter>

Enter the amount from Schedule 2, line 12.

(19)

UT Tax

L13 $

<Enter>

Enter the amount from Schedule 2, line 13.

(20)

Interest on Tax Due on Installment Income

L14 $

<Enter>

Enter the amount from Schedule 2, line 14.

(21)

Interest on Deferred Tax

L15 $

<Enter>

Enter the amount from Schedule 2, line 15.

(22)

Form 8611 Recapture Tax

L16 $

<Enter>

Enter the amount from Schedule 2, line 16.

(23)

Total Additional Taxes

L18 $

<Enter>

Enter the amount from Schedule 2, line 18.

(24)

F3468 Part IV NET EPE Recapture

L19 $

<Enter>

Enter the amount from Schedule 2, line 19.

(25)

Net 965 Tax Liability

L20 $

<Enter>

Enter the amount from Schedule 2, line 20.

(26)

Foreign Tax Credit

SCH3 LN1 $

<Enter>
★★★★★★

Enter the amount from Schedule 3, line 1.

(27)

Credit for Child and Dependent Care

LN2 $

<Enter>

Enter the amount from Schedule 3, line 2.

(28)

Education Credits

LN3 $

<Enter>

Enter the amount from Schedule 3, line 3.

(29)

Retirement Savings Contributions Credit

LN4 $

<Enter>

Enter the amount from Schedule 3, line 4.

(30)

Residential Clean Energy Credit

L5A $

<Enter>

Enter the amount from Schedule 3, line 5a.

(31)

Energy Efficient Home Improvement Credit

L5B $

<Enter>

Enter the amount from Schedule 3, line 5b.

(32)

3800 - Business Credit "a"

L6A $

<Enter>

Enter the amount from Schedule 3, line 6a.

(33)

8801 - PY Minimum Tax "b"

L6B $

<Enter>

Enter the amount from Schedule 3, line 6b.

(34)

Adoption Credit

L6C $

<Enter>

Enter the amount from Schedule 3, line 6c.

(35)

Elderly / Disabled / Other

L6D $

<Enter>

Enter the amount from Schedule 3, line 6d.

(36)

F8910 Alternative Motor Vehicle Credit Amt

L6E $

<Enter>

For TY 2022, enter the amount from Schedule 3, line 6e.

(37)

F8936 Clean Vehicle Credit Amt

L6F $

<Enter>

Enter the amount from Schedule 3, line 6f.

(38)

Mortgage Certificate Credit

L6G $

<Enter>

Enter the amount from Schedule 3, line 6g.

(39)

Other Statutory Credit

6H-L $

<Enter>

Enter the first amount present from Schedule 3, lines 6h-6l.

(40)

Previously Owned Clean Vehicles Credit

L6M $

<Enter>

Enter the amount from Schedule 3, line 6m.

(41)

Total Other Nonrefundable Credits

LN7 $

<Enter>

Enter the amount from Schedule 3, line 7.

(42)

Premium Tax Credit Amount

LN9

<Enter>

Enter the amount from Schedule 3, line 9.

(43)

Form 4868

L10

<Enter>

Enter the amount from Schedule 3, line 10.

(44)

Excess SST Withheld

L11

<Enter>

Enter the amount from Schedule 3, line 11.

(45)

F4136 Fuel Tax Credit

L12

<Enter>

Enter the amount from Schedule 3, line 12.

(46)

F2439 Regulated Investment Credit

13A

<Enter>

Enter the amount from Schedule 3, line 13a.

(47)

Credit for Earlier Year Income Repayment

13B

<Enter>

Enter the amount from Schedule 3, line 13b.

(48)

Elective Payment Election Amount

13C

<Enter>

For TY 2023 and TY 2024, enter the amount from Schedule 3, line 13c.

(49)

Total Other Payments & Refundable Credits

L14

<Enter>

Enter the amount from Schedule 3, line 14.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "06" always.
See IRM 3.24.3.1.10.14 for specific examples.

(2)

Routing Transit Number

RTN

<Enter>

Enter up to 9 digits of the RTN from line 35b.

1. Ignore excess digits, alphas, blanks, or special characters shown.

2. Press <Enter> if:

   • the RTN is not present and there is other data to be entered for this section.

   • an illegible character is present in either the RTN or DAN.

   • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

   • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.

(3)

Depositor Account Number

DAN

<Enter>
★★★★★★

Enter the alpha/numeric Account Number from line 35d.

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 <Enter> if:

   • the DAN is not present and there is other data to be entered for this section.

   • an illegible character is present in either the RTN or DAN.

   • one or more characters have been altered, white-out, or marked through in either the RTN or DAN.

   • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.

5. If more than 17 characters, enter a pound sign (#) in the last position.

(4)

DAN For Verification

DAN

<Enter>
★★★★★★

Enter the DAN again for verification.

1. If entry does not match Element (3), 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 DAN fields agree.

(5)

Type of Depositor Account

TYPE

<Enter>

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 35c.

1. If both boxes are marked, press <Enter>.

2. If neither box is marked, press <Enter>.

3. If only the TYPE box is marked, press <Enter> to enter a blank section.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "07" always.

(2)

Medical and Dental Expenses

LN1 $

<Enter>

Enter the amount from line 1.

(3)

Multiply Line 2...

LN3 $

<Enter>

Enter the amount from line 3.

(4)

Total Medical Deduction

LN4 $

<Enter>

Enter the amount from line 4.

(5)

State Local Income or Sales Tax Code

5ACKBX

<Enter>

Enter a "2" if the checkbox at the end of line 5a is marked.

1. Press <Enter> if the 5a checkbox is marked.

2. Enter a "2" if the 5b checkbox or both boxes are marked.

(6)

State and Local Income or Sales Taxes

L5A $

<Enter>

Enter the amount from line 5a.

(7)

Real Estate Tax

L5B $

<Enter>

Enter the amount from line 5b.

(8)

Personal Property Taxes

L5C $

<Enter>

Enter the amount from line 5c.

(9)

Other Taxes

LN6 $

<Enter>

Enter the amount from line 6.

(10)

Schedule A Taxes Ded.

LN7 $

<Enter>

Enter the amount from line 7.

(11)

Home Mortgage Interest

L8A $

<Enter>

Enter the amount from line 8a.

(12)

Home Mortgage Paid to Individual

L8B $

<Enter>

Enter the amount from line 8b.

(13)

Deductible Points

L8C $

<Enter>

Enter the amount from line 8c.

(14)

Investment Interest

LN9 $

<Enter>

Enter the amount from line 9.

(15)

Total Interest Ded.

L10 $

<Enter>

Enter the amount from line 10.

(16)

Cash Contributions

L11 $

<Enter>

Enter the amount from line 11.

(17)

Other Contributions

L12 $

<Enter>

Enter the amount from line 12.

(18)

Carryover Contributions

L13 $

<Enter>

Enter the amount from line 13.

(19)

Total Contributions

L14 $

<Enter>

Enter the amount from line 14.

(20)

Casualty/Theft Loss

L15 $

<Enter>

Enter the amount from line 15.

(21)

Other Miscellaneous Deductions

L16 $

<Enter>

Enter the amount from line 16.

(22)

Total Itemized Deductions

L17 $

<Enter>
★★★★★★

Enter the amount from line 17.

(23)

Elect to Itemize Checkbox

18CKBX

<Enter>

Enter a "1" if the checkbox at the end of line 18 is marked.

(1)

Section Number

SECT:

<Enter>

Section 08 will not be prompted. If data is present for Section 08, overlay with "08".

(2)

Schedule B Interest

2... $

<Enter>

Enter the amount edited to the immediate left of line 2.

(3)

Excludable Savings Bond Interest

LN3 $

<Enter>

Enter the amount from line 3.

(4)

Schedule B Dividends

6... $

<Enter>

Enter the amount edited above the instructions for line 6.

(5)

Foreign Accounts Indicator

7A1

<Enter>

Enter the Yes/No checkboxes from the first question on line 7a as follows:

1. "1" if the Yes box is marked.

2. "2" if the No box or both boxes are marked.

(6)

FinCEN Form 114 Required Code

7A2

<Enter>

Enter the Yes/No checkboxes from the second question on line 7a as follows:

1. "1" if the Yes box is marked.

2. "2" if the No box or both boxes are marked.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter as follows:

1. "09" for 1st Schedule C or C-EZ.

2. "10" for 2nd Schedule C or C-EZ.

3. "11" for 3rd Schedule C or C-EZ.

(2)

SSN

SSN

<Enter>

Enter the SSN from the SSN box.

(3)

Principal Business or Profession

LNA

<Enter>

Enter up to 20 characters as shown on line A. Without changing the business name, the operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(4)

NAICS Code

LNB

<Enter>

Enter the numeric digits, including zeros, from line B.

1. If more than 6 digits are present, press <Enter>.

2. If more than one code is present, enter the first code listed.

3. If 6 or fewer digits are present, enter digits and press <Enter>.

4. If there are any illegible characters, press <Enter>.

(5)

Business Name

LNC

<Enter>

Enter up to 20 characters as shown on line C. Without changing the business name, the operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(6)

E. I. Number

LND

<Enter>

Enter the EIN from the Employer ID Number box, line D.

(7)

Accounting Method Code

LNF

<Enter>

Enter a "1", "2", or "3" representing the box marked on line F.

1. If more than one box is marked, press <Enter> only.

2. Do not enter for Schedule C-EZ.

(8)

The First Schedule C Filed

LNH

<Enter>

Enter a "1" if the box on line H is marked.

(9)

Schedule C 1099 Required

LNI/LNF

<Enter>

Enter the Yes/No checkboxes from line I as follows:

1. "1" if the Yes box is marked.

2. "2" if the No box or both boxes are marked.

3. Schedule C-EZ enter from line F.

(10)

Schedule C 1099 Filed

LNJ/LNG

<Enter>

Enter the Yes/No checkboxes from line J as follows:

1. "1" if the Yes box is marked.

2. "2" if the No box or both boxes are marked.

3. Schedule C-EZ enter from line G.

(11)

Statutory Employee Indicator

1BX

<Enter>

Enter a "1" if the box on line 1 is marked.

(12)

Gross Receipts/Gross Income

LN1 $

<Enter>

Enter the amount from line 1.

1. Schedule C-EZ — after entering this element, press <F6>. The system will take you to Prompt 28/2, "Total Expenses" for entry.

(13)

Returns & Allowances

LN2 $

<Enter>

Enter the amount from line 2. Do not enter for Schedule C-EZ.

(14)

Net Gross Receipts

LN3 $

<Enter>

Enter the amount from line 3. Do not enter for Schedule C-EZ.

(15)

Cost of Goods Sold

LN4 $

<Enter>

Enter the amount from line 4.

(16)

Other Income

LN6 $

<Enter>
MINUS (-)

Enter the amount from line 6.

(17)

Car/Truck Expense

LN9 $

<Enter>

Enter the amount from line 9.

(18)

Depreciation

L13 $

<Enter>

Enter the amount from line 13.

(19)

Insurance

L15 $

<Enter>

Enter the amount from line 15.

(20)

Mortgage Interest

16A $

<Enter>

Enter the amount from line 16a.

(21)

Legal & Professional Services

L17 $

<Enter>

Enter the amount from line 17.

(22)

Office Expenses

L18 $

<Enter>

Enter the amount from line 18.

(23)

Repairs & Maintenance

L21 $

<Enter>

Enter the amount from line 21.

(24)

Travel

24A $

<Enter>

Enter the amount from line 24a.

(25)

Net Meals and Entertainment

24B $

<Enter>

Enter the amount from line 24b.

(26)

Utilities

L25 $

<Enter>

Enter the amount from line 25.

(27)

Schedule C Wages

L26 $

<Enter>

Enter the amount from line 26.

(28)

Other Expenses

27A $

<Enter>

Enter the amount from line 27a.

(29)

Energy Efficient Deduction Amount

27B $

<Enter>

Enter the amount from line 27b.

(30)

Total Expenses

28/2 $

<Enter>
★★★★★★

Enter the amount from line 28.

1. Schedule C-EZ — enter from line 2.

(31)

Expenses for Business Use of Home

L30 $

<Enter>

Enter the amount from line 30.

(32)

At Risk Indicator

RISK

<Enter>

Always enter as follows:

1. If line 32a checkbox is marked, enter a "1".

2. If line 32b checkbox or if both checkboxes are marked, enter a "2".

3. If no checkboxes are marked, enter a "3".

4. For Schedule C-EZ, always press <Enter>.

(33)

Inventory at Beginning of Year

L35 $

<Enter>

Enter the amount from line 35.

(34)

Inventory at End of Year

L41 $

<Enter>

Enter the amount from line 41.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "12" always.

(2)

Dispose of Any Investments in Qualified Opportunity Fund

CKBX

<Enter>
★★★★★★

Enter from the Yes / No boxes above Part I as follows:

1. Enter a "1" if the Yes box is marked.

2. Enter a "2" if the No box is marked.

3. Enter a "3" if both boxes are marked.

4. Enter a "0" if neither box is marked.

(3)

Short Term 1A Sales Price

L1A(D) $

<Enter>

Enter the amount from line 1a, Column (d).

(4)

Short Term 1A Cost Amount

L1A(E) $

<Enter>

Enter the amount from line 1a, Column (e).

(5)

Short Term 1B Sales Price

L1B(D) $

<Enter>

Enter the amount from line 1b, Column (d).

(6)

Short Term 1B Cost Amount

L1B(E) $

<Enter>

Enter the amount from line 1b, Column (e).

(7)

Short Term 1B Adjustments

L1B(G) $

<Enter>
MINUS (-)

Enter the amount from line 1b, Column (g).

(8)

Short Term 2 Sales Price

L2(D) $

<Enter>

Enter the amount from line 2, Column (d).

(9)

Short Term 2 Cost Amount

L2(E) $

<Enter>

Enter the amount from line 2, Column (e).

(10)

Short Term 2 Adjustments

L2(G) $

<Enter>
MINUS (-)

Enter the amount from line 2, Column (g).

(11)

Short Term 3 Sales Price

L3(D) $

<Enter>

Enter the amount from line 3, Column (d).

(12)

Short Term 3 Cost Amount

L3(E) $

<Enter>

Enter the amount from line 3, Column (e).

(13)

Short Term 3 Adjustments

L3(G) $

<Enter>
MINUS (-)

Enter the amount from line 3, Column (g).

(14)

Short Term Schedule K-1 Gain/Loss

LN5 $

<Enter>
MINUS (-)

Enter the amount from line 5, Column (h).

(15)

Net Short-Term Gain/ Loss

LN7 $

<Enter>
MINUS (-)
★★★★★★

Enter the amount from line 7, Column (h).

(16)

Long Term 1A Sales Price

L8A(D) $

<Enter>

Enter the amount from line 8a, Column (d).

(17)

Long Term 1A Cost Amount

L8A(E) $

<Enter>

Enter the amount from line 8a, Column (e).

(18)

Long Term 1B Sales Price

L8B(D) $

<Enter>

Enter the amount from line 8b, Column (d).

(19)

Long Term 1B Cost Amount

L8B(E) $

<Enter>

Enter the amount from line 8b, Column (e).

(20)

Long Term 1B Adjustments

L8B(G) $

<Enter>
MINUS (-)

Enter the amount from line 8b, Column (g).

(21)

Long Term 2 Sales Price

L9(D) $

<Enter>

Enter the amount from line 9, Column (d).

(22)

Long Term 2 Cost Amount

L9(E) $

<Enter>

Enter the amount from line 9, Column (e).

(23)

Long Term 2 Adjustments

L9(G) $

<Enter>
MINUS (-)

Enter the amount from line 9, Column (g).

(24)

Long Term 3 Sales Price

L10(D) $

<Enter>

Enter the amount from line 10, Column (d).

(25)

Long Term 3 Cost Amount

L10(E) $

<Enter>

Enter the amount from line 10, Column (e).

(26)

Long Term 3 Adjustments

L10(G) $

<Enter>
MINUS (-)

Enter the amount from line 10, Column (g).

(27)

Long Term Schedule K-1 Gain/Loss

L12 $

<Enter>
MINUS (-)

Enter the amount from line 12, Column (h).

(28)

Capital Gain Distributions

L13 $

<Enter>

Enter the amount from line 13, Column (h).

(29)

Net Long-Term Gain/ Loss

L15 $

<Enter>
MINUS (-)
★★★★★★

Enter the amount from line 15, Column (h).

(30)

28% Rate Gain

L18 $

<Enter>

Enter the amount from line 18.

(31)

Unrecaptured Section 1250 Gain

L19 $

<Enter>

Enter the amount from line 19.

(32)

Z EIN for QOF Short-Term Investment

Z PTI 1(A)

<Enter>

Enter the first TIN identified by an edited "Z" from Form 8949 , Part I, Line 1, column (a).

(33)

Z Date Acquired for QOF Short-Term Investment

Z PTI 1(B)

<Enter>

Enter the date from Form 8949 Part I, Line 1, column (b) in MMDDYYYY format relating to the first TIN identified by an edited "Z".

(34)

Z Adjustment Amount for QOF Short-Term Investment

Z PTI 1(G) $

<Enter>
MINUS (-)

Enter the amount from Form 8949 Part I, Line 1, column (g) relating to the first TIN identified by an edited "Z".

(35)

Z Additional QOF Short-Term Investments Indicator

Z PTI IND

<Enter>
★★★★★★

Enter as follows:

1. Enter a "1" if edited in the right margin relating to the first TIN from Part I, Line 1, identified by an edited "Z".

2. Otherwise, enter "0".

(36)

Y EIN for QOF Short-Term Investment

Y PTI 1(A)

<Enter>

Enter the first TIN identified by an edited "Y" from Form 8949 , Part I, Line 1, column (a).

(37)

Y Code Date Sold or Disposed of

Y PTI 1(C)

<Enter>

Enter the date from Form 8949 Part I, Line 1, column (c) in MMDDYYYY format relating to the first TIN identified by an edited "Y".

(38)

Y Code Recaptured Deferral Amount

Y PTI 1(G) $

<Enter>
MINUS (-)

Enter the amount from Form 8949 Part I, Line 1, column (g) relating to the first TIN identified by an edited "Y".

(39)

Y Additional QOF Short-Term Investments Indicator

Y PTI IND

<Enter>
★★★★★★

Enter as follows:

1. Enter a "1" if edited in the right margin relating to the first TIN from Part I, Line 1, identified by an edited "Y".

2. Otherwise, enter "0".

(40)

Z EIN for QOF Long-Term Investment

Z PTII 1(A)

<Enter>

Enter the first TIN identified by an edited "Z" from Form 8949 Part II, Line 1, column (a).

(41)

Z Date Acquired for QOF Long-Term Investment

Z PTII 1(B)

<Enter>

Enter the date from Form 8949, Part II, Line 1, column (b) in MMDDYYYY format relating to the first TIN identified by an edited "Z".

(42)

Z Adjustment Amount for QOF Long-Term Investment

Z PTII 1(G) $

<Enter>
MINUS (-)

Enter the amount from Form 8949, Part II, Line 1, column (g) relating to the first TIN identified by an edited "Z".

(43)

Z Additional QOF Long-Term Investments Indicator

Z PTII IND

<Enter>
★★★★★★

Enter as follows:

1. Enter a 1 if edited in the right margin relating to the first TIN from Part II, Line 1, identified by an edited "Z".

2. Otherwise, enter "0".

(44)

Y EIN for QOF Long-Term Investment

Y PTII 1(A)

<Enter>

Enter the first TIN identified by an edited "Y" from Form 8949 Part II, Line 1, column (a).

(45)

Y Code Date Sold or Disposed of

Y PTII 1(C)

<Enter>

Enter the date from Form 8949, Part II, Line 1, column (c) in MMDDYYYY format relating to the first TIN identified by an edited "Y".

(46)

Y Code Recaptured Deferral Amount

Y PTII 1(G) $

<Enter>
MINUS (-)

Enter the amount from Form 8949, Part II, Line 1, column (g) relating to the first TIN identified by an edited "Y".

(47)

Y Additional QOF Long-Term Investments Indicator

Y PTII IND

<Enter>
★★★★★★

Enter as follows:

1. Enter a 1 if edited in the right margin relating to the first TIN from Part II, Line 1, identified by an edited "Y".

2. Otherwise, enter "0".

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "13" always.

(2)

Schedule E Form 1099 Required

LNA

<Enter>

Enter the Yes/No checkboxes from line A as follows:

1. "1" if the Yes box is marked.

2. "2" if the No box or both boxes are marked.

(3)

Schedule E Form 1099 Required

LNB

<Enter>

Enter the Yes/No checkboxes from line B as follows:

1. "1" if the Yes box is marked.

2. "2" if the No box or both boxes are marked.

(4)

Repairs, Column A

14A $

<Enter>

Enter the amount from line 14, Column A.

(5)

Repairs, Column B

14B $

<Enter>

Enter the amount from line 14, Column B.

(6)

Repairs, Column C

14C $

<Enter>

Enter the amount from line 14, Column C.

(7)

Total Rental Income Reported

23A $

<Enter>

Enter the amount from line 23a.

(8)

Total Royalty Income Reported

23B $

<Enter>

Enter the amount from line 23b.

(9)

Total Mortgage Interest

23C $

<Enter>

Enter the amount from line 23c.

(10)

Total Rental Depreciation

23D $

<Enter>

Enter the amount from line 23d.

(11)

Gross Total Expenses

23E $

<Enter>

Enter the amount from line 23e.

(12)

Rental and Royalty Income

L24 $

<Enter>
★★★★★★

Enter the amount from line 24.

(13)

Rental and Royalty Loss

L25 $

<Enter>

Enter the amount from line 25.

(14)

Passive Losses Not Reported on Form 8582 YES/NO

27CKBX

<Enter>
★★★★★★

Enter the Yes/No checkboxes from line 27 as follows:

1. "1" if the Yes box is marked or if both the Yes and No boxes are marked.

2. "2" if the No box is marked.

3. "0" (zero) if neither box is marked and other entries are present on the form.

(15)

Partnership/Corporation Passive Income

29AH $

<Enter>

Enter the amount from line 29a, Column (h).

(16)

Partnership/Corporation Non Passive Income

29AK $

<Enter>

Enter the amount from line 29a, Column (k).

(17)

Partnership/Corporation Passive Loss

29BG $

<Enter>

Enter the amount from line 29b, Column (g).

(18)

Partnership/Corporation Non Passive Loss

29BI $

<Enter>

Enter the amount from line 29b, Column (i).

(19)

Partnership/Corporation Income

L30 $

<Enter>
★★★★★★

Enter the amount from line 30.

(20)

Partnership/Corporation Loss

L31 $

<Enter>

Enter the amount from line 31.

(21)

Estate/Trust Passive Income

34AD $

<Enter>

Enter the amount from line 34a, Column (d).

(22)

Estate/Trust Passive Loss

34BC $

<Enter>

Enter the amount from line 34b, Column (c).

(23)

Estate/Trust Income

L35 $

<Enter>

Enter the amount from line 35.

(24)

Estate/Trust Loss

L36 $

<Enter>

Enter the amount from line 36.

(25)

K-1 ES Payment Indicator

37...

<Enter>

Enter a "1" if the words "K-1 ES Payment" , "ES Payment Claimed", or other variation is present on the dotted portion of line 37.

(26)

REMICs

L39 $

<Enter>
MINUS (-)

Enter the amount from line 39.

(27)

Net Farm Rent Income/Loss

L40 $

<Enter>
MINUS (-)

Enter the amount from line 40.

(28)

Total Farm and Fishing Income

L42 $

<Enter>

Enter the amount from line 42.

(29)

Reconciliation for Real Estate Professionals

L43 $

<Enter>
MINUS (-)

Enter the amount from line 43.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter as follows:

1. "14" for 1st Schedule F.

2. "15" for 2nd Schedule F.

(2)