3.21.25. Miscellaneous Tax Returns

(1) This IRM contains processing instructions for use at the Ogden Submission Processing Center (OSPC). In addition, Austin Submission Processing Center (AUSPC) uses this IRM to credit verify Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons. The work is processed to the International Web Applications (INTLWebApps). The application performs processing, storage and retrieval of:

• Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons

• Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

• Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests

• Form 8233, Exemption from Withholding on Compensation for Independent (& Certain Dependent) Personal Service of a Nonresident Alien Individual

• Form 8805, Foreign Partners Information Statement of Section 1446 Withholding Tax

(2) INTLWebApps is an Oracle application that houses three database applications:

• Foreign Investment Real Property Tax Act (FIRPTA), Form 8288-A, Form 8288-B, and Form 8288-C

• Project 1446, Form 8805

• Form 8233

(3) All Business Master File (BMF) International returns received at IRS offices (Campuses, Field Offices, etc.) other than OSPC must be transshipped to OSPC, except for Non-Master File (NMF) Form 1040-NR Estate or Trust, Form 8288 (Date of Transfer (DOT) prior to 12/13/05), and Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) (tax period 200411 and Prior), which must be transshipped to Kansas City Submission Processing Center (KCSPC) for processing. The following is done prior to transhipping:

1. The document is date stamped

2. Any payment associated with the return is deposited

3. Returns are expeditiously transshipped to the OSPC (or KCSPC if correct)

(4) In general, a copy of Form 8288-A stamped by the IRS must be attached to the transferor (seller's) return to establish the amount withheld under IRC 1445(a) and 1446(f) which is available as a credit. The seller will not receive a stamped copy of Form 8288-A from the IRS in situations where the tax was withheld but the transferee (buyer) did not pay over the amount withheld to the IRS. Nonetheless, the seller can establish the amount of tax withheld by the buyer by attaching substantial evidence to the tax return (e.g., closing documents for IRC 1445(a) or partnership interest purchase agreement for IRC 1446(f)(1)) of the amount of tax withheld.

(5) The following program codes are used to record the time spent processing Form 8288-A, Form 8288-C, and Form 8805.

• Credit verification of Forms 8288-A use Program 11331 (OSPC) and Program 11330 (AUSPC).

• Recording Form 8288-A in the INTLWebApps application use Program 71750 (OSPC Only).

• Recording Form 8288-C in the INTLWebApps application use Program 71750 (OSPC Only).

• Recording Form 8805 in the INTLWebApps application use Program 71770 (OSPC Only).

(6) New IRC 1446(f) was added by section 13501 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” P.L. 115-97 (the “Act”), which was enacted on December 22, 2017. Section 13501 of the Act also added new section 864(c)(8). In general, on the sale of a partnership interest by a nonresident alien or foreign corporation, section 864(c)(8) treats the gain or loss attributable to the part of a partnership assets used in its U.S. trade or business as effectively connected with the conduct of a trade or business within the United States. In general, IRC 1446(f) provides rules related to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in the conduct of a trade or business within the United States. Except as otherwise provided under forms, instructions, or other guidance, a transferee required to withhold under IRC 1446(f)(1) generally must use the same forms as those prescribed under IRC 1445 for purposes of reporting and paying over the tax. The forms include Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, and Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons.

(1) Internal Revenue Code (IRC) 1445 regulations provide the authority for withholding of tax on dispositions of certain U.S. Real Property Interests (USRPI) by a foreign seller and taxation of nonresident alien individuals and foreign corporations on sales or other dispositions of U.S. real property interests.

(2) IRC 1446 regulations provide the authority for withholding tax on foreign partners’ share of effectively connected taxable income.

(3) IRC 1446(f) was added by section 13501 of the Act, which also added section 864(c)(8). IRC 1446(f) provides authority for withholding of tax on certain dispositions of interests in partnerships engaged in a trade or business within the United States. On April 2, 2018, the Department of the Treasury and the IRS released Notice 2018-29, 2018-16 I.R.B. 495, which provided temporary guidance under IRC 1446(f) and announces an intent to issue regulations under IRC 1446(f). On May 14, 2019, the Department of the Treasury and the IRS issued proposed regulations under IRC 1446(f) (84 FR 21198). And, on November 30, 2020, the Department of the Treasury and the IRS issued final regulations under IRC 1446(f) (85 FR 76910).

(4) Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

(1) The Director of Submission Processing (Taxpayer Services), is responsible for monitoring operational performance for the Submission Processing campus.

(2) The Operations Manager is responsible for monitoring operational performance for their operation.

(3) The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

(4) The team employees must follow the instructions contained in this IRM and maintaining updated IRM procedures.

(1) Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code & Edit reports.

(2) Program Effectiveness: The program goals are measured by the following reviews:

• Embedded Quality Submission Processing (EQSP)

• Balanced Measures

• Managerial Reviews

• Periodic Process Reviews of International Web Application (INTLWebApps) FIRPTA data performed by the Code & Edit/ERS IMF Section of the Paper Processing Branch of Submission Processing, Improvement Specialists and Processing and Analysis (P&A) analysts.

(3) Annual Review: This IRM is updated and published annually after review by affected offices according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

(1) Quality Review is conducted following Embedded Quality Submission Processing (EQSP) procedures in IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System. The EQSP system provides a method to monitor, measure, and improve the quality of the work throughout Submission Processing. Review data is used to identify trends, problem areas, training needs, and opportunities for improvement. A statistical valid sample size of returns are pulled weekly and input into the EQSP system for review and to ensure IRM guidelines are followed.

(2) International Web Applications (INTLWebApps) overall functionality is tested regularly to ensure the data values, and information received and stored is valid.

(1) A list of terms and acronyms are listed in the glossary. See Exhibit 3.21.25-5.

(1) The following related resources are also used by Submission Processing to process Form 8805and Form 8288-A and 8288-C documents:

• Foreign Investment Real Property Tax Act (FIRPTA) NSA Data Base, Training 19801-001, Catalog Number 50568X.

• IRM 3.21.261, International Returns and Document Analysis - Foreign Investment in Real Property Tax Act (FIRPTA), for more information.

• IRM 3.21.15, International Returns and Document Analysis - Foreign Partnership Withholding, for additional information.

• Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, for more information.

• Coding and Editing BMF Tax Returns, Foreign Addresses, Document 2324-002, Catalog Number 48747C.

(1) The National Taxpayer Advocate has reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self-Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE) Division, Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

(2) The SLAs are located at https://irsgov.sharepoint.com/sites/TAS/SitePages/SLA.aspx.

(1) Correspondence Imaging Inventory (CII) is an inventory system for scanning all Account Management (AM) receipts into digital images and working the cases from those images.

(2) "CII" returns show a "CII Image - Do not correspond for signature" stamped below the signature line or a "CII" annotation on the front of the return.

(3) Verify all edit marks and ensure placement is correct on a "CII" return.

(4) Follow the instructions below for processing "CII" returns:

(1) For returns completed in other than U.S. currency, process as filed. However, if corresponding for missing/incomplete item(s), include in the letter to resubmit in U.S. currency.

(1) When Forms 8288 and 8288-A batch work is received for processing you must:

1. Review Form 8288-A for the foreign persons TIN, name and address.

2. Make sure you received both Copy A and B of Form 8288-A for each foreign seller.

3. Edit the real property description if missing.

4. The amounts on Form 8288-A, lines 3 and 4 (lines 2 and 3 for prior years) must balance with the amount withheld and amount realized on Form 8288. If they do not balance, search all attachments and edit correct information if found. If not found, correspond for an explanation using CAS 3104C. If no reply is received, continue to process return as is, and enter the Form 8288-A information into the Database as it appears on the Form 8288-A.

   Caution: Do not mail out Form 8288-A, Copy B if the form is incomplete or incorrect.

IF	THEN
Either one of Copy A or B of Form 8288-A are not attached,	See IRM 3.21.25.15(1) for instructions.
Multiple foreign sellers are listed on Form 8288-A,	See IRM 3.21.25.15(2) and IRM 3.21.25.15.3 for instructions.
No Form 8288-A is attached, but it is obvious that it was attached (e.g., detached by ITIN) and there is supporting documentation to (e.g., settlement statement, taxpayer correspondence) support this fact,	Prepare a dummy Form 8288-A using the PDF fillable form for however many Forms 8288-A are listed on Line 5 of Form 8288. (Line 4 for Prior year.) Print out the completed forms and attach it to the return. Continue processing. Note: Do not dummy a Form 8288-A when the Name, TIN, and mailing address of the foreign seller is not present in the supporting documentation. Instead correspond for Forms 8288-A with Letter 3104C. See IRM 3.21.25.15 (4).
The foreign seller on Form 8288-A has no TIN, Or, Multiple foreign sellers, but only one does not have a TIN number,	Continue to process Form 8288-A, but do not stamp "Copy B Mailed" or mail the Form 8288-A to the foreign seller. However, place Copy B of Form 8288-A in a folder marked "Copy B 8288-A No TIN." Place it on the pending wall. Send out IDRS Letter 3794C or Select Quicknote menu selection 14 to mail Letter 3794 (SC/CG) to the foreign seller. Also, annotate on the reverse side of Form 8288-A Copy B, the date Letter 3794 was mailed. Keep for 12 months.

Reminder: If the foreign person or entity provided an alternate mailing address on Form 8288-A (lower right corner box), then mail Form 8288-A Copy B to the foreign person or entity using the alternate mailing address.

(2) Purge all “Form 8288-A Copy B” with a Letter 3794 date of 12 months and older from the pending wall and follow Classified Waste procedures. Update the 8288-A FIRPTA database “Remarks″ field with “No TIN-Copy B destroyed″. Complete this process at the end of each month.

(3) Buyer and Seller are the same on Form 8288 and Form 8288-A:

1. Research all attached documents and edit the correct information. Correspond or call the taxpayer only after researching all attached documents and the correct information was not found. Prepare CAS Letter 3104C and request corrected returns with the correct Name, Address and TIN numbers for both parties.

   Reminder: Make sure you are speaking with the taxpayer or authorized representative before disclosing any tax information. Follow IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional Taxpayer Authentication. Before leaving any messages on a taxpayer’s answering machine, review IRM 10.5.1.6.7.2, Answering Machine or Voicemail and IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

2. Enter Form 8288-A into the INTLWebApps application. Use the provided taxpayer information as the W/H Agent information to record the Form 8288-A in the database. However, enter "Unknown" for the seller (Foreign person) name, and "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" for the TIN, and "Missing" for the address line.

3. Edit CCC "U" on Form 8288 (follow procedures in IRM 3.21.261.17.(3), Computer Condition Codes (CCC) - Form 8288.

4. Leave Form 8288-A, Copy A attached to Form 8288. In the remarks enter “Unknown address Copy B destroyed.” Classified Waste Copy B.

(4) Buyer/Withholding Agent on Form 8288-A and Form 8288 are not the same: Take the following steps:

1. Use the actual buyer’s information from Form 8288 or Form 8288-A, as the withholding agent to report on Line 1 of Form 8288, or prepare a new Form 8288-A with the actual buyer’s information edited in the withholding agents block of Form 8288-A.

   Note: To prevent disclosure of Personally Identifiable Information (PII), the Withholding Agent's SSN must be redacted prior to mailing. No redaction of EIN is required.

2. Enter the data from the newly prepared Form 8288-A into the Form 8288-A Database.

3. Draft Letter 3296 (SC/CG) or Letter 3296C. In addition, date stamp the 8288-A Copy B and mail it out to the foreign seller with the letter.

   Note: If an alternate mailing address appears on Form 8288-A, below box 6, then mail Form 8288-A Copy B to the foreigner at the mailing address listed in the box. Also, document the alternate mailing address in the "Remarks" area of the 8288-A database.

   Reminder: If the Form 8288-A doesn't have a TIN then don't date stamp or mail the Form 8288-A "Copy B" to the foreign seller.

   Reminder: Research IDRS to verify the payment was made. Do not send Form 8288-A Copy B if the payment has not been made.

(5) If Letter 3794 or Letter 3296 is returned undeliverable, research IDRS and the FIRPTA Database for a better address. If found, send out a new Letter 3794 or Letter 3296 to the foreign person at the new address. In addition, update the Database with the new address. For Letter 3794 only: Pull Form 8288-A Copy B from the wall and on the reverse side document the new mailing date of Letter 3794. Lastly, place the Form 8288-A Copy B back on the wall.

(1) Every Form 8288-A must be entered into the 8288-A (IRMF) Database. Use the 8288 DLN on the header screen part of the 8288-A (IRMF) screen. See IRM 3.21.25.15 (4) for more instructions.

(2) Access the FIRPTA database and select "New Form 8288-A" to begin entering Form 8288-A. A "blank" screen ready for input will appear. After the record is input, click the "Save" button. A New Form 8288-A Record Added screen will appear.

(3) Every Form 8288-A record that is input to the FIRPTA Database will be assigned an Input Date Record #. This is confirmation that the record has been saved. The confirmation number will appear in the following format, YYYY-MM-DD-NNNN.

• "YYYY" is the year of entry

• "MM" is the month of entry

• "DD" is the day of the month entered

• "NNNN" is the ascending sequence number assigned for the specific date of entry

Example: The first Form 8288-A record saved on January 4, 2025, will be assigned input date record # 2025-01-04-0001. If only 137 Form 8288-A records are entered and saved on January 4, 2025, then the last saved record will be assigned input date record # 2025-01-04-0137.

(4) To add another Form 8288-A record with the same buyer information, select the New with Repeat button. To enter a different Form 8288- A, select the Next New button. The computer will automatically enter the current date, and your login information in the "Remarks" area of the screen.

(1) Take the following steps when more than one seller (person subject to withholding) is listed on Form 8288-A:

1. Photocopy (sets) Form 8288-A for each additional taxpayer. If a husband and wife are listed on Form 8288-A, then make sure you have four copies (two sets of Copy A and B) of Form 8288-A for each spouse.

2. Edit each set of Form 8288-A with one foreign person’s name by lining through in red ink the other foreign person’s name, incorrect amount of federal income tax withheld (FITW), and the amount realized. If not present, edit the correct name and amounts above or to the left of the lined through entry. See IRM 3.21.25.10 (6). Line through F/K/A and A/K/A names.

3. Divide the Federal Income Tax Withheld (FITW) amount by the number of sellers listed on Form 8288-A (e.g., Husband and Wife FITW is $50,000 ÷ 2 = $25,000), and write the result in Box 4 of the Copy A and B of Form 8288-A (Box 2 for prior years).

4. Divide the Amount Realized by the number of sellers listed on Form 8288-A (e.g., Husband and Wife FITW is $500,000 ÷2 = $250,000), and write the result in Box 3 of the Copy A and B of Form 8288-A

   Caution: Always record the "Amount Realized" in the INTLWebApps 8288-A record screen when entries are present on both Lines 3 and 4 of the 8288-A. Record the "Gain Recognized by Foreign Corporation." in the "Gain Recognized by Foreign Corporation" field.

(2) Repeat Steps 3 and 4 above for each additional seller listed but cross out the second or additional name and ITIN so that you can have two sets.

(3) No special editing is required if Form 8288-A lists only one foreign person or entity in the "Name of person subject to withholding" box.

(4) If the Date of Transfer (DOT) is missing, edit the DOT from Box 3 Form 8288 to Box 1 of Form 8288-A.

(5) If Form 8288 and Form 8288-A show different dates of transfers, then line through the DOT on Form 8288-A and edit the DOT from Form 8288 to Box 1 (above it) of Form 8288-A.

(6) If the seller's country code box on Form 8288-A is blank, then edit the country code in the box. If the country code cannot be determined, leave it blank.

(7) If a withholding certificate is attached, DO NOT edit the withholding certificate letter date as the new DOT. This practice is no longer necessary.

(1) The Form 8288-A screen is divided into three sections. They are:

• Form 8288 Information

• Form 8288-A Information

• Credit Verification

(1) Ensure the foreign person's TIN is present. If the foreign person’s TIN is not present on form 8288-A DO NOT stamp or mail Copy B to the foreign person. See IRM 3.21.25.11.

(2) To prevent disclosure of Personally Identifiable Information (PII), the Withholding Agent's SSN must be redacted prior to mailing. No redaction of EIN is required.

(3) Use IDRS letter 3296C or Quick Note letter 3296 (SC/CG) to mail Copy B of form 8288-A to the foreign person.

(4) If an alternate mailing address appears on Form 8288-A, to the left of Box 8, mail form 8288-A Copy B to the foreign person at the mailing address listed in the box. Record the alternate mailing address in the "Remarks" section of the 8288-A entry screen.

(5) If the foreign person responds to letter 3794C or 3794 SC/SG and provides their TIN:

1. Purge the Form 8288-A Copy B from the pending wall.

2. Edit the TIN in the TIN box (located to the left of box 3).

3. Query the Form 8288-A INTLWebApps application for the Form 8288-A record and update the record with the foreign person's TIN. See IRM 3.21.25.15.3 for more mailing procedures.

(1) Form 8288-C must be entered into the INTLWebApps Database.

(2) Access the INTLWebApps database

• Select the FIRPTA tab on the top left side of screen.

• Select New Form 8288-C.

• A blank 8288-C screen will appear.

(3) Input the following information from the Form 8288-C into the INTLWebApps 8288-C screen:

(4) After all the Form 8288-C information is input, click "Save". A New Form 8288-C Record Added screen will appear confirming the record is stored in the system. The computer will automatically enter the current date, and your login information in the Remarks area of the screen.

(5) To add another Form 8288-C record with the same buyer information, select the New with Repeat button.

(6) To enter a different Form 8288-A, select the Next New button.

(1) To update or change an existing Form 8288-C you must:

1. Login to the INTLWebApps Application to access the FIRPTA Database.

2. Select "Search/Edit" to begin a Form 8288-C query.

3. Search the DLN of the 8288-C if present. If no DLN is present, follow the next steps.

4. Enter information into one of the fields to narrow down your search.

5. Click on one of the buttons to the right of the selected field.

6. Using the wildcard sign "%" before and after information may improve query.

7. Scroll through the responses to find the correct record.

8. Locate the fields that need to be updated or modified.

9. Use the keyboard delete or backspace key to remove the entry, and type in the correct information.

10. Press the "Save" button.

(1) The FIRPTA Database cannot be used to verify Form 8288-A credits on 1999 or prior income tax returns.

(2) To verify the Form 8288-A credit for a 1999 or prior income tax return, you must:

1. Research IDRS Command Codes NAMES or NAMEE to see if the taxpayer may have filed a previous income tax return claiming the credit, but using a different TIN number. If another TIN is found and IDRS shows the taxpayer received credit for the FIRPTA withholding, then stop here and disallow the credit on Form 13698 (document the posting of the credit found on IDRS).

2. If no other TIN is located continue to verify the credit by researching the NMF system and/or request a MARS transcript. Form 8288 is processed with MFT 17 in the NMF system. The DLN of the Form 8288 begins with 98641, 17641, or 09641. Once you have accessed the NMF account; Query for the Form 8288 account using the withholding agent name, withholding agent TIN, MFT 17, and/or the Date of Transfer in the tax period field. Once the Form 8288 has been located, follow the instructions in the table found in IRM 3.21.25.17 (3) 3).

   Reminder: Follow the instructions in IRM 3.21.25.17.2 if no Form 8288 is found in the NMF system.

(3) Once all credit verification action has been taken and Form 13698 has been completed, staple Form 13698 to the front of the income tax return, and return it to the originator.

(1) Regulations section 1.1446(f)-2(e)(3) provides that if a stamped copy of Form 8288-A has not been provided to the transferor by the IRS, the transferor may establish the amount of tax withheld by the transferee by attaching to its return substantial evidence of the amount. Generally, a Form 8288-A must be attached to the income tax return to substantiate the claimed FIRPTA or section 1446(f)(1) credit. However, a foreign person may not have a stamped copy of Form 8288-A (Copy B) attached to their income tax return. If this is the case, to claim a credit for withholding under section 1445, the foreign person must attach substantial evidence of withholding (e.g., for section 1445 withholding a settlement statement such as a HUD-1 form and for section 1446(f)(1) withholding a statement that includes all of the information otherwise must be provided on Form 8288-A) to their U.S. income tax return. This evidence must contain all of the following information for both the buyer and the seller. See Exhibit 3.21.25-4. This action is supported by Chief Council Advisory (CCA) 201028040 on FIRPTA Credit Verification (Non-Filer or Non-Payment).

(2) The foreign seller must provide the IRS with one of the following items:

• A signed or initialed settlement statement/closing agreement (See Exhibit 3.21.25-4), or

• Form 8288-A, Copy B (stamped or not stamped by the IRS)

(3) Use the instructions in this subsection to verify (allow) the FIRPTA credit in situations where the buyer (withholding agent) has not filed Form 8288 or paid the FIRPTA tax. These instructions supersede some of the instructions found in IRM 3.21.25.17.

(4) Research the INTLWebApps database for the FIRPTA credit when a Form 8288-A or settlement statement is attached to the income tax return, and the income tax return has the foreign persons Name, Address, and Taxpayer Identifying Number (TIN) on it.

(5) If the 8288-A record is found in the database, and the tax paid button is checked, research IDRS to make sure the tax is truly paid. If paid, prepare Form 13698 and update the credit verification field in the INTLWebApps application. However, if it is not paid, deselect the "Tax Paid" button and prepare Form 13698 (see Exhibit 3.21.25-3) allow the credit. Do not update the credit verification field. Instead write in the remarks area "Credit Verified per CCA 201028040".

(6) If the 8288-A record is found in the database, but the Tax Paid button is not checked in the database, research IDRS to verify if a return has actually been filed. If IDRS shows a filing but no tax payment on IDRS, then prepare Form 13698 (see Exhibit 3.21.25-3) to allow the credit. Do not update the credit verification field, instead write in the remarks area "Credit Verified per CCA 201028040".

(7) If the 8288-A record is not found in the database, research IDRS to find the buyer TIN (if not present on the paperwork). If you locate the buyer TIN, look on IDRS to see if the buyer filed the 8288. If the 8288 account is found on IDRS and it is paid:

1. Create an 8288-A record in the INTLWebApps application from the information on IDRS or the submitted documentation.

2. Prepare Form 13698 to allow the credit.

3. Check the "Tax Paid" button.

4. Simultaneously, update the credit verification field in the INTLWebApps application.

(8) If the 8288-A record is not found in the database, research IDRS to find the buyer TIN (if not present on the paperwork). If you locate the buyer TIN, look on IDRS to see if the buyer filed the 8288. If the 8288 account is found on IDRS and it is NOT paid:

1. Create an 8288-A record in the INTLWebApps application from the information on IDRS or the submitted documentation.

2. Prepare Form 13698 to allow the credit. See Exhibit 3.21.25-3.

3. Do NOT check the Tax Paid button.

4. Write in the remarks area "Credit Verified per CCA 201028040".

5. Do not update the credit verification field.

(9) If the 8288 or 8288-A record is not found on IDRS or in the database, then we have a true Non-Filer case. Perform the following steps:

1. Refer to IRM 3.21.25.17.2 (2) to create an 8288-A record using the information from the taxpayer.

Form 8288 and Form 8288-A Non-Filer Record
DLN: Create specific Non-Filer 8288-A DLN record. The DLN must always be ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but the List year will vary. The list year will be the year of the DOT. Example: Date of Transfer (DOT) on settlement statement is 02/22/2012, then the list year will be "2" and the DLN to create the 8288-A record will be ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Date of Transfer: Always enter the Date of Transfer in mm/dd/yyyy format.
Total Tax Paid:≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ "Total Tax Paid" button.
Total Amount Realized: Always enter ten ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
W/H Agent TIN Type: Depress the "EIN" button.
W/H Agent TIN: Always enter ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
W/H Agent Name: Always enter "FIRPTA NON-FILER CASES."
Real Property Description (RPD): Always enter "IRS Chief Counsel Advisory (CCA) 201028040 Dated 20100615 17383622"
RPD State Code: Always enter "DC."
Foreign Seller Information: Enter the foreign seller’s information: Seller TIN Type Withholding Type - Select "1445" Foreign Seller TIN Foreign Seller Last Name Foreign Seller First Name Address Ln 1 Address Ln 2 Address Ln 3 City State Country ZIP Code
Amount Realized: Enter the "Contract Sales Price" found on the settlement statement (see Exhibit 3.21.25-4) or Form 8288-A (if attached). Note: If multiple sellers are listed, equally divide the amount between the sellers.
Amount Withheld: Enter the "FIRPTA Tax withheld" listed on the settlement statement (see Exhibit 3.21.25-4) or Form 8288-A (if attached). The settlement statement (Item 500-509) may document the withholding FIRPTA tax as "IRS, FIRPTA, or United States Treasury." Note: If multiple sellers are listed, equally divide the amount between the sellers.
Remarks: Always enter "CREDIT VERIFIED – COPY SENT TO COMPLIANCE REVENUE OFFICER – FOR 6020(B)"

2. Do not update the credit verification field.

3. Prepare Form 13698 to allow the credit. Write "Non-Filer / Settlement statement sent to Compliance for 6020(b) action." in the comments block. See Exhibit 3.21.25-3.

4. Photocopy the 8288-A or settlement statement and transship the copied documents to the Ogden Service Center on Form 3499, Informational Transmittal, Attn: Classification, M/S 4160, 1973 N. Rulon White Blvd., Ogden, UT 84201.

5. Staple Form 13698 to the income tax return and continue processing the return through the pipeline.

(1) The Project 1446 Database cannot be used to verify Form 8805 credits on 1999 or prior income tax returns.

(2) To verify the Form 8805 credit for a 1999 or prior income tax return, you must:

1. Research IDRS Command Codes NAMES or NAMEE to see if the taxpayer may have filed a previous income tax return claiming the credit, but using a different TIN number. If another TIN is found and IDRS shows the taxpayer received credit for the IRC 1446 withholding, then stop here and disallow the credit on Form 13698 (document the posting of the credit found on IDRS).

2. If no other TIN is located continue to verify the credit by researching the NMF system and/or request a MARS transcript. Form 8804 is processed with MFT 08 in the NMF system. The DLN of Form 8804 begins with 98629 or 17629. Once you have accessed the NMF account; Query for the Form 8804 account using the withholding agent name, withholding agent EIN, MFT 08, and tax period. Once the Form 8804 has been located, you must verify that the tax has been paid. If the tax was partially paid, then verify only up to the paid tax amount but not more than the amount of the credit being claimed by the taxpayer on Form 13698. Otherwise if not paid at all, stop here and disallow the credit on Form 13698.

(3) Once all credit verification action has been taken and Form 13698 has been completed, staple Form 13698 to the front of the income tax return.

(1) The following fields are recorded in the Project 1446 Database for Form 8805. The database includes separate buttons for each part of the form:

• Form 8805 (Part 1)

• Part 2

• Part 3

• Schedule T

• Confirm

(2) Enter the following fields into Part 1.

1. "Form 8805 DLN": It must begin with 98546 (if processed in Philadelphia) or 60546 (if processed in Ogden).

   Note: The DLN field will appear in four segments. The first segment will be preset to display the File Location Code (FLC), Tax Class, and Document Code (Doc Code 60546). The second segment will be the Julian Date field (ddd) and Blocking Series (nnn). The third segment will be the Sequence Number (nn). The fourth segment is the List Year (n).
   
   Since most Forms 8805 are received in DLN order, the Form 8805 data entry screen will repeat the same DLN number for the next record to be entered. This feature will help reduce the number of keystrokes and time it takes to enter the record. It is important to remember that when the DLN is the same, you will have to change the blocking series or sequence number of every DLN record, or else you’ll corrupt the Database.

Caution: If a DLN already exists in the IRMF Form 8805 Database, and you try to enter the same DLN, you will receive an error message saying that the DLN list year is incorrect. The easiest thing to do would be to click on the "Remove Record" button on the tool bar (the icon is a red plus sign on a white piece of paper). This will remove the sequence part of the DLN and place the cursor in the beginning location position of the DLN. Send the Form 8805 to numbering for a new DLN if you’re unable to enter the correct DLN.

2. "WH Agent EIN": Line 5b or 7 of Form 8805. The default is always Line 5b.

   Note: Once the EIN is entered, and if the Database has the information of the WH Agent name, then it will automatically fill-in.

3. "WH Agent Name": Line 5a or 6 of Form 8805. The default is always Line 5a.

4. "Tax Period": Enter the tax period in mm/dd/yyyy format. The earliest tax period accepted is 12/31/2004.

5. Click "Next" at the bottom right of the screen.

(3) Enter the following data in to Part 2.

1. "TIN Type": Enter a "1" if an SSN, ITIN or Internal Revenue Service number appears on Line 1b. If an EIN appears on Line 1b, then enter a "2" for the TIN Type.

2. "TIN": Enter the SSS/EIN that appears on Line 1b of Form 8805. If no TIN is present on Form 8805, leave field blank

3. "Residence": Select Foreign or domestic according to the address listed in Line 1c of Form 8805.

4. "Country": Enter the Country for the country listed on Line 4 of Form 8805. Select the country from the drop down list.

5. "Partners Last Name or Foreign Entity Name": Enter the partners’ last name from Line 1a of Form 8805, or the entire Foreign Entity Name.

6. "Partners First Name": Enter the partners’ First name from Line 1a of Form 8805. Do not enter any foreign entity name here.

7. "Address Line 1": Enter Line 1c of Form 8805.

8. "Address Line 2": Use this field to enter the additional address Line from Line 1c.

9. "Postal Code": Enter as follows:
   Domestic Addresses -- Enter the domestic postal code from Line 1c of Form 8805.
   Foreign Addresses -- Leave the "Postal Code" field empty for foreign addresses.

10. Click "Next" at the bottom right of the screen.

(4) Enter the following information into Part 3.

1. "Tiered Partnership": Check the checkbox when Line 8a of Form 8805 is marked.

   Caution: If Line 9 is a negative entry do not check the Tiered Partnership button, instead check the Effectively Connected Taxable Income (ECTI) Flowthrough button.

2. "Income Exempt": Check the checkbox when Line 8b of Form 8805 is marked.

   Caution: Checking this checkbox will tell the program to enter "0" or leave "blank" the Total Section 1446 Tax field.

3. "ECI Flowthrough": Check the checkbox when Line 8a is marked and the entry on Line 9 is a negative amount. Or, the ECI entry on Line 9 is positive, but the tax on Line 10 is zero, and Line 8b is not marked.

   Reminder: Reminder: Do not check the Tiered or Income Exempt buttons when the ECI Flowthrough button must be checked.

4. "Effectively Connected Taxable Income (ECTI)": Enter the amount on Line 9 of Form 8805 in this field. Enter a significant dollar entry (e.g., 125622 for $125,622.58) without the cents. However, if the ECI is a loss with a negative amount in brackets or a minus (125622), then enter the negative money amount as -125622.

5. "Total Section 1446 Tax": Enter the amount on Line 10 of Form 8805 in this field. Enter a significant dollar entry (e.g., $43,968 for $43,967.70) without the cents. However, if the ECI is a loss, then this field must be blank.

   Note: When the ECI Flowthrough button is checked the Total Section 1446 Tax field will be blank. No entry, not even a zero will be accepted.

6. "8804-C CERT": This is a one character field. The valid characters are "Y" for Yes and "N" for No. This field will always be "Defaulted to N." Therefore, if Form 8804-C is attached to Form 8805 replace the "N" with a "Y" and then detach Form 8804-C. See IRM 3.21.25.19 (4).

7. Click "Next" at the bottom left of the screen.

(5) The following fields are associated with the Schedule T – Beneficiary Information part of Form 8805 as required by the Regulations under IRC 1446. Depress the Schedule T button on the screen to get to the data entry screen to enter the data off of Form 8805 Schedule T, Lines 11a through 13.

1. "TIN Type": Enter a "1" if an SSN, ITIN or Internal Revenue Service number appears on Line 11b. If an EIN appears on Line 1b, then enter a "2" for the TIN Type.

2. "SSN/EIN:" Enter the TIN that appears on Line 11b of Form 8805. If no TIN is present on Form 8805, leave field blank

3. "Residence": Select foreign or domestic according to the address listed in Line 11c of Form 8805.

4. "Beneficiary Last Name or Foreign Entity Name": Enter the partners’ last name from Line 11a of Form 8805, or the entire Foreign Entity Name.

5. "Beneficiary First Name": Enter the partners’ First name from Line 11a of Form 8805. Do not enter any foreign entity name here.

6. "Address Line 1": Enter Line 11c of Form 8805.

7. "Address Line 2": Use this field to enter the additional address line from Line 11c, or if a Foreign address is present, use this field to enter the foreign City and Postal Code.

8. "City": Enter as follows:
   Domestic Addresses -- Enter the U.S. city name from Line 11c of Form 8805.
   Foreign Addresses -- Enter the foreign city name as well as the foreign postal code from Line 11c of Form 8805.

9. "Postal Code": Enter as follows:
   Domestic Addresses -- Enter the domestic postal code from Line 11c of Form 8805.
   Foreign Addresses -- leave the "Postal Code" field empty for foreign addresses.

10. "Effectively Connected Taxable Income (ECTI)": Enter the amount on Line 12 of Form 8805 in this field. Enter a significant dollar entry (e.g., 125622 for $125,622.58) without the cents. However, if the ECI is a loss with a negative amount in brackets or a minus (125622), then enter the negative money amount as -125622.

11. "Total Section 1446 Tax": Enter the amount on Line 13 of Form 8805 in this field. Enter a significant dollar entry (e.g., $43,968 for $43,967.70) without the cents. However, if the ECI is a loss, then this field must be blank.

12. Click "Next" at the bottom left of the screen

13. Verify the information. If correct, click the "Save" button near the top of the screen. If incorrect, click the "Back" button and correct the required fields.

(1) To Query an IRMF Form 8805, you must select:

1. Login to the INTLWebApps Application to access the Project 1446 Database.

2. Select "Search/Edit" to begin a Form 8805 query.

3. Enter information into one of the fields to narrow down your search.

4. Click on one of the buttons to the right of the selected field.

5. Using the wildcard sign "%" before and after your information may help your query.

6. Scroll through the responses until you find the correct record.

(2) If the IRMF record was entered in error, or with mistakes, you can delete the record by:

1. Querying the record,

2. Depressing the "Delete" button.

(1) To update or change an existing IRMF Form 8805 you must:

1. Login to the INTLWebApps Application to access the Project 1446 Database.

2. Select "Search/Edit" to begin a Form 8805 query.

3. Enter information into one of the fields to narrow down your search.

4. Click on one of the buttons to the right of the selected field.

5. Using the wildcard sign "%" before and after your information may help your query.

6. Scroll through the responses until you find the correct record.

7. Locate the field that needs to be updated/modified and place the cursor in it.

8. Use the keyboard delete or backspace key to remove the entry, and

   Note: You can also highlight the field and then type in the correct information.

9. Type in the correct information.

10. Press the "Save" button.

(1) Upon completion of the batch work, release the completed batch work to the Product Assurance (PA) area for review. Otherwise, release it to the "Central File Control" (Document Retention Branch) of the OSPC.

(2) PA will forward the completed batch work to the "Central File Control" area after their review is complete.

(1) Edit marks are edited on the return for transcription to the Automated Data Processing (ADP) System through Integrated Submission and Remittance Processing (ISRP). The editing can be entered in brown, red, orange, purple or green pencil/pen.

(2) The only items edited on the return are those to be transcribed except where specific instructions require editing of a non-transcribed item. Lines are left blank if the entry would be a zero amount unless otherwise instructed.

(3) The original entry on a return is never obliterated, altered or erased when deleting or correcting an entry. Always exercise care to ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

(4) For a description of specific edit marks, see the table below:

(1) A return is normally delinquent if it is not received on or before the Return Due Date (RDD). However, accept the return as timely filed if the received date is within the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. See IRM 3.10.72, Receiving, Extracting, and Sorting or IRM 3.10.73, Batching and Numbering.

(2) Accept a return as timely if:

1. The return was mailed in time to reach the Service through normal handling within the legal period but,

2. Through no fault of the taxpayer, it was not delivered.

(3) Consider a return timely if it appears that the Post Office might have sent it to another government agency in error, or if the original envelope bears a timely postmark or a timely date stamp by that agency. However, if the return was erroneously addressed to another agency, it will be date stamped with the current date when the IRS received it.

(4) See IRM 3.21.25.20.5 for information on the due date of Form 1040-NR Estate or Trust.

(5) If a return is delivered to the IRS after the date prescribed for filing, consider the following:

• The postmark date stamped on the envelope as the date of delivery.

  Note: If the postmark date falls on or before the prescribed date for filing the return, then consider the return timely and edit the timely postmark date in MMDDYYYY format.

(1) Estate or Trust returns will have some or all of the following characteristics:

• Name line(s) may consist of numbers or a combination of letters and numbers.

• Account, Trust, Grantor, or Nominee may be indicated.

• Name line(s) may show "Estate of . . ."

• Filing status is estate or trust.

  Note: No filing status may be indicated on forms prior to tax year 2022.

• No exemptions may be shown.

• The personal exemption amount on Line 13 may be $300.00 (for Trusts distributing all of their income), $5,050.00 (for Qualified Disability Trusts), or $100.00 for any other type of Trust), whereas an Estate can only claim $600.00.

• The return may have an EIN instead of an SSN or ITIN Number.

• The trust will show deductions for distributions made to U.S. or foreign beneficiaries. The trust may state that it is a grantor trust of a foreign owner. If so, flag the return (staple a Yellow Tag on the Upper Left Hand Corner (ULHC) of Form 1040-NR and visibly write LB&I Examination on it). Accounting will forward the return to Examination after they have processed the return to the NMF system. Refer to alpha list IRM 3.21.25.20.6 (1) c) for the forwarding address.

(1) A return posted to the IMF in error must be reprocessed to post to the NMF.

A Re-entry document is referred to as:

• A Re-input return (a return that has not posted to the master file, e.g., unpostable).

• A Re-processable return (a return that has posted to the master file, e.g., return posted to the wrong account or module).

(2) Some re-entry returns may have originally been filed electronically (E-File). These returns may be identified by the presence of Mod E-File printouts in lieu of the actual return. Do not correspond for missing signatures on these documents.

(3) Each re-entry return must have a Form 3893, Re-entry Document Control, or Form 13596, Reprocessing Returns, attached.

• Form 3893 is used to reinput documents that have not posted to an account or module.

• Form 13596 is used to reprocess documents to the correct account or module that had previously posted to the wrong account or module.

(4) If you receive a Form 1040-NR Estate or Trust re-entry document, make sure the Entity part of the return reflects an EIN, along with the name of an Estate or Trust. If not, then forward to Entity on a Form 4227 to have them look up the correct Estate or Trust entity data. Once it is returned from Entity, or if the return Entity is already correct, follow the instructions in IRM 3.21.25.20.7 (2) to have the return assigned a NMF DLN.

(1) If Form 1040-NR is being filed for a NRA Estate or Trust that has an office in the United States, the return is due by the 15th day of the 4th month following the close of the tax year. For a calendar year return, the due date is April 15.

(2) If Form 1040-NR is being filed for a NRA Estate or Trust that does not have an office in the United States, the return is due by the 15th day of the 6th month following the close of the tax year. (For a calendar year return, the due date is June 15.)

(3) If the Estate or Trust cannot file the return by the due date, they can file Form 4868 to get an automatic 6-month extension of time to file. The Estate or Trust must file Form 4868 by the regular due date of the return and to the address listed in the instruction part of Form 4868.

Estates and Trusts must mail Form 1040-NR to:
Kansas City Submission Processing Campus
333 W. Pershing Road
Kansas City, MO 64108

(1) Verify only the items below:

1. Name Control: Underline name control in red. Be certain that the name control of the trust itself is shown, rather than that of the bank or other company.

2. Identifying Number: Determine the EIN as follows:

If	And	Then
EIN is missing,	You can determine the correct EIN from the attachments and/or schedules,	Edit the EIN to the proper location.
The EIN is either a Preparer Tax Identification Number (PTIN) or Individual Taxpayer Identification Number (ITIN), Social Security Number (SSN)	Unnumbered or Numbered	Remove return from batch. Route to Entity Control following local procedures for EIN assignment.
Multiple EINs are present,	You can determine the correct EIN from the attachments and/or schedules,	Edit the EIN to the proper location.
The EIN contains any of the following conditions and cannot be determined from attachments and/or schedules: Illegible Missing Other than 9 digits All zeros All nines	Unnumbered or Numbered	Circle out all illegible EINs, zeros or nines. Look through the return for an EIN and/or research IDRS. If found, edit to the proper location. If not found, route to Entity Control following local procedures.
"PENDING", "APPLIED FOR," etc., is found in the EIN area,	Unnumbered or Numbered	Circle out the word "PENDING", "APPLIED FOR". Look through the return for an EIN. If found, edit to the proper location. If not found, route to Entity Control following local procedures.

3. Street Address: If the return shows an address in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with "Foreign Trust Organization" on Form 3210, Document Transmittal at:
   
   Internal Revenue Service
   Attn: Classification
   BLN 2-H08.200
   2970 Market Street
   Philadelphia, PA 19104
   
   Do not edit the Address.

4. Tax Period: Edit the tax period in "YYYYMM" format on Form 1040-NR, and to the left of the printed tax year if it is a fiscal or prior year return.

   Note: No editing is required on a current year return.

5. Received Date: A Received Date is required on all Form 1040-NR returns and it may or may not be stamped on the face of the return. A valid Received Date Stamp appears in MMDDYYYY format. Use the chart below to perfect the received date.

If	Then
The return is received within ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal or extended due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.	The return is considered timely.
The due date falls on a weekend or legal holiday,	The return is timely if postmarked by the first business day following the weekend or legal holiday.
The IRS received date stamp≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal or extended due date and the postmark or shipment date is on or before the legal or extended due date,	Edit the IRS Received Date to agree with the postmark or shipment date. Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: For certified mail only- If a postmark is not present, look for a "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope). Use the "Acceptance" date on the record to determine timeliness and follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required.
The Received Date stamp is not present or the date is illegible or invalid,	Determine the received date in the following order: Service Center Automated Mail Processing System (SCAMPS) digit date. Revenue Officer's signature date. Signature date (only if within current year). Note: Use the signature date on prior returns only when it is signed in the current year. DO NOT use the signature date stamp to determine the received date for replies to correspondence. Julian control date minus 10 days. Current date minus 10 days. Edit the Received Date in MMDDYYYY format in the center of Page 1 of the return.
An envelope is not attached	Use the postmark date stamped on the face of the return.
The postmark is missing and the envelope is certified,	Look for the "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope). Use the "Acceptance" date on the record to determine timeliness and follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required.
An envelope has a USPS and private metered postmark	Always use the USPS postmark. Note: Consider a private metered postmark timely if received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal due date.
An envelope has two private metered postmarks	Use the latest private metered postmark. Note: Consider a private metered postmark timely if received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal due date.
An envelope has only one private metered postmark	Use the private metered postmark.

6. Math-verify taxpayer’s computation (Compute Line 24). If ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ accept return as filed. If the computed Total Tax amount is greater than ≡ ≡ ≡ ≡ of the taxpayer’s calculations, "X" the entry on Line 24 and edit your re-computed calculations. Compute by:

Line	Computing Tax
18	Add the amounts on Lines 16 and 17 to arrive at the amount for Line 18.
21	Add amounts on Lines 19 and 20 to arrive at the amount for Line 21.
22	Subtract Line 21 from Line 18 to arrive at the amount of Line 22.
23d	Add the amounts from Lines 23a thru 23c to arrive at the amount for Line 23d.
24	Add the amounts from Lines 22 and 23d to arrive at the amount on Line 23.

7. Line 25e: Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax: This line must be numeric. X out negative entries. Form 8805 must be attached to support the withholding on Line 25e. If no Form 8805 is attached and the credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ X the credit. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ allow the credit.

8. Line 25f:Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons: This line must be numeric. "X" out negative entries. Form 8288-Amust always be credit verified by the FIRPTA Code and Edit unit (in Ogden) by calling 801-620-7584 or faxing to 855–305–4957 to obtain FIRPTA credit verification. Once verified, Ogden will fax Form 13698, International Credit Verification Slip (within 48 hours) to attach to Form 1040-NR. There is no ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

   Note: If Form 13698 verifies an amount other than the amount listed on the document, X the credit on Line 25f and edit the correct amount verified on the 1040-NR return that is reflected on Form 13698. For example, if the taxpayer claims $14,000, but Form 13698 verifies $7,000, then "X" the credit on Line 25f and edit $7,000.

9. Line 25g:Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding: This line must be numeric. "X" out negative entries. Form 1042-S must be attached to support the withholding on Line 25g. If no Form 1042-S is attached and the credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "X" the credit. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ allow the credit.

10. Signature: If the return is unsigned, attach an approved Correspondence Action Sheet to request the taxpayer signature. DO NOT CORRESPOND IF FACSIMILE SIGNATURE IS PRESENT.

(2) If Form 1040-NR is delinquent (See IRM 3.21.25.20.2), check the return for an explanation of late filing. If the taxpayer attaches correspondence with a reasonable cause explanation for failure to file a timely return, take the following action:

1. Detach the reasonable cause explanation correspondence from the return.

2. Complete Form 3499, Informational Transmittal, and forward to Cincinnati Accounts Management Campus (CAMC),
   IRS – CAMC
   201 W. Rivercenter Blvd.
   Covington, KY 41011
   Attn: Stop 6111G Team C103 NMF

3. In the remarks area write "Process attached Reasonable Cause Correspondence. TC 150 to post to NMF in four weeks."

4. Continue processing Form 1040-NR.

(1) Once all numbered Form 1040-NR Estate or Trust returns have been edited, forward the return to Accounting.

(2) Once all UN-numbered Form 1040-NR Estate or Trust returns have been edited, forward the return to the Numbering function. Once Numbering has numbered the 1040-NR Estate or Trust return, then Numbering will forward the numbered return to Accounting.