3.24.25. BMF International Miscellaneous Tax Returns

9 percent

009

20 percent

020

27.5 percent

027

(1)

Service Center (SC) Block Control

ABC

The screen displays the Alphanumeric Block Control (ABC) that is entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.

(2)

Block Document Locator Number (DLN)

DLN

<Enter>

Enter the first 11-digits from:
(a) Form 813— the "Block DLN" box.
(b) Form 1332— the "Document Locator No." box.
(c) Form 3893— box 2.
The EOP verifies the DLN from the first document of the block.

(3)

Batch Number

BATCH

<Enter>

Enter the batch number from:
(a) Form 813, Form 1332— the "Batch Control Number" box.
(b) Form 3892— box 3.
If not present, enter the number from the batch transmittal sheet.

(4)

Document Count

COUNT

<Enter>

Enter the document count as follows:
(a) Form 813, Form 1332—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893—from box 4.

(5)

Prejournalized Credit Amount

CR

<Enter>

Enter the amount from:
(a) Form 813—shown as the "Total" or if adjusted, as the "Adjusted Total."
(b) Form 3893— from box 5.

(6)

Filling <Enter>

<Enter> <Enter> <Enter> <Enter> <Enter>

Press <Enter> five times.

(7)

Source Code

SOURCE

<Enter>

If the control document is Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
(d) None of the boxes checked, consult your supervisor to determine if a source code is required.

(8)

Year Digit

YEAR

<Enter>

If the control document is Form 3893, enter the digit from box 12.
This is a "MUST ENTER" field if the Source Code is "R, N, or 4."

(9)

Filling

<Enter>

Press <Enter>.

(10)

Remittance Processing System (RPS) Indicator

RPS

<Enter>

Enter a "2" if on:
(a) Form 813Form 1332 —"RPS" is edited or stamped in the upper center margin, or "RRPS" appears in the header of Form 1332.
(b) Form 3893—box 13 is checked.

(1)

Section Number

SECT:

Section "01" is always generated. No entry is required.

(2)

DLN Serial Number

SER#

<Enter>

Enter the last two-digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Check Digit

CD

<Enter>

Enter the Check Digit if present.

(4)

Name Control

NC

<Enter>

If the Check Digit is not present, enter the Name Control.

(5)

Taxpayer Identification Number (TIN)

TIN

<Enter>

Enter the TIN from line 1b.

(6)

Address Check

ADDRESS CHECK?

<Enter>

Enter "Y" or "N" as appropriate.

(7)

TIN Type

TYPE

<Enter>

Enter the edited zero following the TIN.

(8)

Street Key

STREET KEY

<Enter>

Enter the Street Key.

(9)

ZIP Key

ZIP KEY

<Enter>

Enter the ZIP Key.

(10)

Tax Period

TAXPR

<Enter>

Enter the edited tax period from the upper right corner of the return. If no edited tax period is present, enter current processing tax year. (i.e. 20XX12).

(11)

Received Date

RDATE

<Enter>

Enter the date as stamped or edited on the face of the return.

(12)

Condition Codes

CC

<Enter>

Enter the edited codes from the margin to the right of the "Amended Return Checkbox."

(13)

Individual/Partnership/Corporation/Trust/Executor Check Boxes/Line B

IPCBX

<Enter>

Enter the edited alpha to the right of line B.

(14)

Excepted Specified Foreign Financial Assets Reported

ESFFCKBX

<Enter>

Enter a "1" if the box is checked; otherwise, press <Enter>.

(15)

Checkbox/U.S. Transferor

1STBX

<Enter>

Enter the edited "1" to the left of the first box under "Check all applicable boxes." if present.

(16)

Checkbox/U.S. Owner

2NDBX

<Enter>

Enter the edited "1" to the left of the second box under "Check all applicable boxes." if present.

(17)

Checkbox/U.S. Person-Distribution

3RDBX

<Enter>

Enter the edited "1" to the left of the third box under "Check all applicable boxes." if present.

(18)

Checkbox/U.S. Person – Gifts

4THBX

<Enter>

Enter the edited "1" to the left of the fourth box under "Check all applicable boxes." if present.

(19)

Automatic Two-Month Extension

CKBX

<Enter>

Enter the edited "1" to the left of the checkbox on line 1j, .

(20)

Form Number of the Tax Return to be Filed

FN

<Enter>

Enter the first form number listed, if the checkbox in box 1k, is checked.

(21)

Spouses ID

L1D

<Enter>

Enter the TIN from line 1d.

(22)

In Care of Name Line

C/O NAME

<Enter>

Enter the in care of name.

(23)

Foreign Address

FGN ADD

<Enter>

Enter the foreign address information as shown or edited from the entity area.

(24)

Street Address

ADD

<Enter>

Enter the street address information as shown or edited on line 1c.

(25)

City

CITY

<Enter>

Enter the city from line 1e.

(26)

State

ST

<Enter>

Enter the standard state abbreviation from line 1f.

(27)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from line 1g.

(28)

Country Code

COUN

<Enter>

Enter the edited country code from line 1h.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "02".

(2)

Name of Foreign Trust

L2A

<Enter>

Enter the name from line 2a.

(3)

Identification Number

L2B

<Enter>

Enter the identification number from line 2b.

(4)

TIN Type

TYPE

<Enter>

Enter the edited zero following the TIN.

(5)

Street Address

L2C

<Enter>

Enter the street address information as shown or edited on line 2c.

(6)

Date Foreign Trust was Created

L2D

<Enter>

Enter the date from line 2d.

(7)

City

L2E

<Enter>

Enter the city from line 2e.

(8)

State

L2F

<Enter>

Enter the standard state abbreviation from line 2f.

(9)

ZIP Code

L2G

<Enter>

Enter the ZIP Code from line 2g.

(10)

Country Code

L2H

<Enter>

Enter the edited country code from line 2h.

(11)

Did Foreign Trust Appoint U.S. Agent

3Y/N

<Enter>

Enter from the "Yes/No" check boxes on line 3.

(12)

Name of U.S. Agent

L3A

<Enter>

Enter the name from line 3a.

(13)

Identification Number

L3B

<Enter>

Enter identification number, if any, from line 3b.

(14)

ID Number Type

TYPE

<Enter>

Enter the zero, if edited, after the ID number.

(15)

U.S. Agent Street Address

L3C

<Enter>

Enter the street address information as shown on line 3c.

(16)

U.S. Agent City

L3D

<Enter>

Enter the city from line 3d.

(17)

U.S. Agent State

L3E

<Enter>

Enter the standard state abbreviation from line 3e.

(18)

U.S. Agent ZIP Code

L3F

<Enter>

Enter the ZIP Code from line 3f.

(19)

U.S. Agent Country Code

L3G

<Enter>

Enter the edited country code from line 3g.

(20)

Name of U.S. Decedent

L4A

<Enter>

Enter the name from line 4a.

(21)

Address of U.S. Decedent

L4B

<Enter>

Enter the street address information as shown or edited on line 4b.

(22)

City of U.S. Decedent

CITY

<Enter>

Enter the city from line 4b.

(23)

State of U.S. Decedent

ST

<Enter>

Enter the standard state abbreviation from line 4b.

(24)

ZIP Code of U.S. decedent

ZIP

<Enter>

Enter the ZIP Code from line 4b.

(25)

Country Code

COUN

<Enter>

Enter the edited country code from line 4b.

(26)

TIN of U.S. Decedent

L4C

<Enter>

Enter the TIN from line 4c.

(27)

TIN Type

TYPE

<Enter>

Enter the edited zero following the TIN. .

(28)

Date of Death

L4D

<Enter>

Enter the date from line 4d.

(29)

EIN of Estate

L4E

<Enter>

Enter the EIN from line 4e.

(30)

Line 4f Checkbox

4FCKBX

<Enter>

Enter from line 4f as follows:
(a) "1" if the first box is checked.
(b) "2" if the second box is checked.
(c) "3" if the third box is checked.
If more than one box is checked, use the first box checked.

(1)

Section Number

SECT:

<Enter>

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

(2)

Name of Trust Creator

L5A

<Enter>

Enter the name from line 5a.

(3)

Street Address

L5B

<Enter>

Enter the street address information as shown or edited on line 5b.

(4)

City

CITY

<Enter>

Enter the city from line 5b.

(5)

State

ST

<Enter>

Enter the standard state abbreviation from line 5b.

(6)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from line 5b.

(7)

Country Code

COUN

<Enter>

Enter the edited country code from line 5b.

(8)

Identification Number

L5C

<Enter>

Enter the identification number, if any, from line 5c.

(9)

TIN Type

TYPE

<Enter>

Enter the edited zero following the TIN.

(10)

Country Code — Trust Created

L6A

<Enter>

Enter the edited country code from line 6a.

(11)

Country Code — Law Governs

L6B

<Enter>

Enter the edited country code from line 6b.

(12)

Date Trust Created

L6C

<Enter>

Enter the date from line 6c.

(13)

Will Any Other Person be Treated as Owner

7AY/N

<Enter>

Enter from the "Yes/No" check boxes, line 7a.

(14)

Name of Other Foreign Trust Owner — 1

7BI

<Enter>

Enter the name from line 7b(i).

(15)

Address — 1

ADD

<Enter>

Enter the street address information as shown or edited on line 1 of 7b(ii).

(16)

City — 1

CITY

<Enter>

Enter the city from line 1 of 7b(ii).

(17)

State — 1

ST

<Enter>

Enter the standard state abbreviation from line 7b(ii).

(18)

ZIP Code — 1

ZIP

<Enter>

Enter the ZIP Code from line 1 of 7b(ii).

(19)

Country Code of Residence

7BIII

<Enter>

Enter the two edited characters country code of residence from line 1 of 7b(iii).

(20)

Identification ID — 1

7BIV

<Enter>

Enter the ID from line 1 of 7b(iv).

(21)

TIN Type — 1

TYPE

<Enter>

Enter the edited zero following the TIN.

(22)

Relevant Code Sec. 1

7BV

<Enter>

Enter the digits from line 7b(v).

(23)

Indicator More Than 1

MORE

<Enter>

Enter the edited "1" to the right of line 7b(v).

(1)

Section Number

SECT:

<Enter>

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

(2)

Was the Transfer

8Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 8.

(3)

Can any Part

9AY/N

<Enter>

Enter from the "Yes/No" check boxes, line 9a.

(4)

If No

9BY/N

<Enter>

Enter from the "Yes/No" check boxes, line 9b.

(5)

Did You Transfer

11AY/N

<Enter>

Enter from the "Yes/No" check boxes, line 11a.

(6)

Was the Obligation

11BY/N

<Enter>

Enter from the "Yes/No" check boxes, line 11b.

(7)

Date of Transfer 1

11BI1

<Enter>

Enter the 1st date shown on line 11b(i).

(8)

Maximum Term 1

BII1

<Enter>

Enter the 1st term shown on line 11b(ii).

(9)

Yield to Maturity 1

BIII1 $

<Enter>
MINUS (-)

Enter the 1st yield shown on line 11b(iii).

(10)

FMV of Obligation 1

BIV1 $

<Enter>
MINUS (-)

Enter the 1st FMV shown on line 11b(iv).

(11)

Date of Transfer 2

11BI2

<Enter>

Enter the 2nd date shown on line 11b(i).

(12)

Maximum Term 2

BII2

<Enter>

Enter the 2nd term shown on line 11b(ii).

(13)

Yield to Maturity 2

BIII2 $

<Enter>
MINUS (-)

Enter the 2nd yield shown on line 11b(iii).

(14)

FMV of Obligation 2

BIV2 $

<Enter>
MINUS (-)

Enter the 2nd FMV shown on line 11b(iv).

(15)

Date of Transfer 3

11BI3

<Enter>

Enter the 3rd date shown on line 11b(i).

(16)

Maximum Term 3

BII3

<Enter>

Enter the 3rd term shown on line 11b(ii).

(17)

Yield to Maturity 3

BIII3 $

<Enter>
MINUS (-)

Enter the 3rd yield shown on line 11b(iii).

(18)

FMV of Obligation 3

BIV3 $

<Enter>
MINUS (-)

Enter the 3rd FMV shown on line 11b(iv).

(19)

More Than 3 Indicator

MORE

<Enter>

Enter the edited "1" in the right margin of line 11b(iv).

(20)

With Respect to Each

12Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 12.

(1)

Section Number

SECT:

<Enter>

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

(2)

Did You Make any Transfer

13Y/N

<Enter>

Enter from the "Yes/No" boxes, line 13.

(3)

Date of Transfer 1

13A1

<Enter>

Enter the 1st date from line 13(a).

(4)

Description of Property Transferred 1

B1

<Enter>

Enter the 1st description from line 13(b).

(5)

FMV of Property Transferred 1

C1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 13(c).

(6)

U.S. Adjusted Basis 1

D1 $

<Enter>

Enter the 1st U.S. adjusted from line 13(d).

(7)

Gain Recognized 1

E1 $

<Enter>
MINUS (-)

Enter the 1st gain from line 13(e).

(8)

Excess if Any 1

F1 $

<Enter>
MINUS (-)

Enter the 1st excess from line 13(f).

(9)

Description of Property Received 1

G1

<Enter>

Enter the 1st description from line 13(g).

(10)

FMV of Property Received 1

H1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 13(h).

(11)

Excess of (c) over (h) 1

I1 $

<Enter>
MINUS (-)

Enter the 1st excess from line 13(i).

(12)

Date of Transfer 2

13A2

<Enter>

Enter the 2nd date from line 13(a).

(13)

Description of Property Transferred 2

B2

<Enter>

Enter the 2nd description from line 13(b).

(14)

FMV of Property Transferred 2

C2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 13(c).

(15)

U.S. Adjusted Basis 2

D2 $

<Enter>

Enter the 2nd U.S. adjusted from line 13(d).

(16)

Gain Recognized 2

E2 $

<Enter>
MINUS (-)

Enter the 2nd gain from line 13(e).

(17)

Excess if Any 2

F2 $

<Enter>
MINUS (-)

Enter the 2nd excess from line 13(f).

(18)

Description of Property Received 2

G2

<Enter>

Enter the 2nd description from line 13(g).

(19)

FMV of Property Received 2

H2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 13(h).

(20)

Excess of (c) over (h) 1

I2 $

<Enter>
MINUS (-)

Enter the 2nd excess from line 13(i).

(21)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" in the right margin of line 13(i).

(22)

Total Column F

TOTF $

<Enter>
MINUS (-)

Enter the amount from the total of line 13(f).

(23)

Totals Column I

TOTI $

<Enter>
MINUS (-)

Enter the amount from the total of line 13(i).

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "06".

(2)

Sale Document

14ACK

<Enter>

Enter from the "Yes/No "check boxes, line 14a as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(3)

Year Attached for Sale Document

AYEAR

<Enter>

Enter the year on line 14a in YY format.

(4)

Loan Document

14BCK

<Enter>

Enter from the "Yes/No "check boxes, line 14b as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(5)

Year Attached for Loan Document

BYEAR

<Enter>

Enter the year on line 14b in YY format.

(6)

Subsequent Variances

14CCK

<Enter>

Enter from the "Yes/No "check boxes, line 14c as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(7)

Year Attached for Subsequent Variances

CYEAR

<Enter>

Enter the year on line 14c in YY format.

(1)

Section Number

SECT:

<Enter>

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

(2)

Name of Beneficiary 1

15A1

<Enter>

Enter the 1st name from line 15(a).

(3)

Address of Beneficiary 1

ADD1

<Enter>

Enter the 1st address from line 15(b).

(4)

City of Beneficiary 1

CITY1

<Enter>

Enter the 1st city from line 15(b).

(5)

State of Beneficiary 1

ST1

<Enter>

Enter the 1st state from line 15(b).

(6)

ZIP Code of Beneficiary 1

ZIP1

<Enter>

Enter the 1st ZIP Code from line 15(b).

(7)

Country Code 1

COUN1

<Enter>

Enter the 1st edited country code from line 15(b).

(8)

U.S. Beneficiary 1

CY/N1

<Enter>

Enter from the 1st "Yes/No" check boxes, line 15(c).

(9)

Identification # 1

D1

<Enter>

Enter the 1st ID number from line 15(d).

(10)

ID Type 1

TYPE1

<Enter>

Enter the 1st edited zero following the ID number from line 15(d).

(11)

Name of Beneficiary 2

15A2

<Enter>

Enter the 2nd name from line 15(a).

(12)

Address of Beneficiary 2

ADD2

<Enter>

Enter the 2nd address from line 15(b).

(13)

City of Beneficiary 2

CITY2

<Enter>

Enter the 2nd city from line 15(b).

(14)

State of Beneficiary 2

ST2

<Enter>

Enter the 2nd state from line 15(b).

(15)

ZIP Code of Beneficiary 2

ZIP2

<Enter>

Enter the 2nd ZIP Code from line 15(b).

(16)

Country Code 2

COUN2

<Enter>

Enter the 2nd edited country code from line 15(b).

(17)

U.S. Beneficiary 2

CY/N2

<Enter>

Enter from the 2nd "Yes/No" check boxes, line 15(c).

(18)

Identification # 2

D2

<Enter>

Enter the 2nd ID number from line 15(d).

(19)

ID Type 2

TYPE2

<Enter>

Enter the 2nd edited zero following the ID number from line 15(d).

(20)

Name of Beneficiary 3

15A3

<Enter>

Enter the 3rd name from line 15(a).

(21)

Address of Beneficiary 3

ADD3

<Enter>

Enter the 3rd address from line 15(b).

(22)

City of Beneficiary 3

CITY3

<Enter>

Enter the 3rd city from line 15(b).

(23)

State of Beneficiary 3

ST3

<Enter>

Enter the 3rd state from line 15(b).

(24)

ZIP Code of Beneficiary 3

ZIP3

<Enter>

Enter the 3rd ZIP Code from line 15(b).

(25)

Country Code 3

COUN3

<Enter>

Enter the 3rd edited country code from line 15(b).

(26)

U.S. Beneficiary 3

CY/N3

<Enter>

Enter from the 3rd "Yes/No" check boxes, line 15(c).

(27)

Identification # 3

D3

<Enter>

Enter the 3rd ID number from line 15(d).

(28)

ID Type 3

TYPE3

<Enter>

Enter the 3rd edited zero following the ID number from line 15(d).

(29)

More than 3 Indicator

MORE

<Enter>

Enter the edited "1" in the right margin of line 15(d).

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "08".

(2)

Name of Trustee

16A

<Enter>

Enter the 1st name from line 16(a).

(3)

Address of Trustee

BADD

<Enter>

Enter the 1st street address from line 16(b).

(4)

City of Trustee

CITY

<Enter>

Enter the 1st city from line 16(b).

(5)

State of Trustee

ST

<Enter>

Enter the 1st state from line 16(b).

(6)

ZIP Code of Trustee

ZIP

<Enter>

Enter the 1st ZIP Code from line 16(b).

(7)

Country Code

COUN

<Enter>

Enter the 1st edited country code from line 16(b).

(8)

Identification Number

CID

<Enter>

Enter the ID number from line 16(c).

(9)

ID Type

TYPE

<Enter>

Enter the edited zero following the ID number from line 16(c).

(10)

More than 1 Indicator

MORE

<Enter>

Enter the edited "1"in the right margin of line 16(c).

(11)

Name of Other Persons

17A

<Enter>

Enter the 1st name from line 17(a).

(12)

Address of Other Persons

BADD

<Enter>

Enter the 1st street address from line 17(b).

(13)

City of Other Persons

CITY

<Enter>

Enter the 1st city from line 17(b).

(14)

State of Other Persons

ST

<Enter>

Enter the 1st state from line 17(b).

(15)

ZIP Code of Other Persons

ZIP

<Enter>

Enter the 1st ZIP Code from line 17(b).

(16)

Country Code

COUN

<Enter>

Enter the 1st edited country code from line 17(b).

(17)

Description of Powers

17C

<Enter>

Enter the description from line 17(c).

(18)

Identification Number

DID

<Enter>

Enter the ID number from line 17(d).

(19)

ID Type

TYPE

<Enter>

Enter the edited zero following the ID number from line 17(d)., .

(20)

More than 1 Indicator

MORE

<Enter>

Enter the edited "1" in the right margin of line 17(d).

(21)

Summary of All

18ACK

<Enter>

Enter from the "Yes/No" check boxes, line 18a as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(22)

The Trust Instrument

BCK

<Enter>

Enter from the "Yes/No" check boxes, line 18b as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(23)

Memoranda or Letters

CCK

<Enter>

Enter from the "Yes/No" check boxes, line 18c as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(24)

Subsequent Variances

DCK

<Enter>

Enter from the "Yes/No" check boxes, line 18d as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(25)

Trust Financial Statements

ECK

<Enter>

Enter from the "Yes/No" check boxes, line 18e as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(26)

Other Trust Documents

FCK

<Enter>

Enter from the "Yes/No" check boxes, line 18f as follows:
(a) "1" if the "Yes" box is checked,
(b) "2" if the "No" is checked,
(c) "3" if the "Attached Previously" box is checked.
If more than one box is checked, press <Enter>.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "11".

(2)

Did You at Any Time

19Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 19.

(3)

Date of Original Obligation 1

19A1

<Enter>

Enter the 1st date from line 19(a).

(4)

Tax Year Qualified First Reported 1

B1

<Enter>

Enter the 1st year from line 19(b) in YY format.

(5)

Amount of Principal Payments 1

C1 $

<Enter>
MINUS (-)

Enter the 1st amount from line 19(c).

(6)

Amount of Interest 1

D1 $

<Enter>
MINUS (-)

Enter the 1st amount from line 19(d).

(7)

Does the Obligation Still Meet 1

F1Y/N

<Enter>

Enter from the 1st "Yes/No" check boxes, line 19(f).

(8)

Date of Original Obligation 2

19A2

<Enter>

Enter the 2nd date from line 19(a).

(9)

Tax Year Qualified First Reported 2

B2

<Enter>

Enter the 2nd year from line 19(b) in YY format.

(10)

Amount of Principal Payments 2

C2 $

<Enter>
MINUS (-)

Enter the 2nd amount from line 19(c).

(11)

Amount of Interest 2

D2 $

<Enter>
MINUS (-)

Enter the 2nd amount from line 19(d).

(12)

Does the Obligation Still Meet 2

F2Y/N

<Enter>

Enter from the 2nd "Yes/No" check boxes on line 19(f).

(13)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 19(e).

(1)

Section Number

SECT:

<Enter>

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

(2)

Name of Other Trust

20A

<Enter>

Enter the 1st name from line 20(a).

(3)

Address of Other Trust

BADD

<Enter>

Enter the 1st address from line 20(b).

(4)

City of Other Trust

CITY

<Enter>

Enter the 1st city from line 20(b).

(5)

State of Other Trust

ST

<Enter>

Enter the 1st state from line 20(b).

(6)

ZIP Code of Other Trust

ZIP

<Enter>

Enter the 1st ZIP Code from line 20(b).

(7)

Country Code of Residence

COUN

<Enter>

Enter the 1st edited country code from line 20(c).

(8)

Identification Number

ID

<Enter>

Enter the ID number from line 20(d).

(9)

ID Type

TYPE

<Enter>

Enter the edited zero following the ID number from line 20(d).

(10)

Relevant Code Section

E

<Enter>

Enter the code from line 20(e).

(11)

More than 1 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 20(e).

(12)

Country Code Trust Created

21A

<Enter>

Enter the edited country code from line 21(a).

(13)

Country Code Laws Govern

21B

<Enter>

Enter the edited country code from line 21(b).

(14)

Date Foreign Trust Created

21C

<Enter>

Enter the date from line 21(c).

(15)

Do You Have a Copy

22Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 22.

(16)

What is the Gross Value

23 $

<Enter>
MINUS (-)

Enter the amount from line 23.

(1)

Section Number

SECT:

<Enter>

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

(2)

Date of Distribution 1

24A1

<Enter>

Enter the 1st date from line 24(a).

(3)

Description of Property Received 1

B1

<Enter>

Enter the 1st description from line 24(b).

(4)

FMV of Property 1

C1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 24(c).

(5)

Description Transferred 1

D1

<Enter>

Enter the 1st description from line 24(d).

(6)

FMV of Property 1

E1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 24(e).

(7)

Excess 1

F1 $

<Enter>
MINUS (-)

Enter the 1st excess from line 24(f).

(8)

Date of Distribution 2

24A2

<Enter>

Enter the 2nd date from line 24(a).

(9)

Description of Property Received 2

B2

<Enter>

Enter the 2nd description from line 24(b).

(10)

FMV of Property 2

C2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 24(c).

(11)

Description Transferred 2

D2

<Enter>

Enter the 2nd description from line 24(d).

(12)

FMV of Property 2

E2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 24(e).

(13)

Excess 2

F2 $

<Enter>
MINUS (-)

Enter the 2nd excess from line 24(f).

(14)

Date of Distribution 3

24A3

<Enter>

Enter the 3rd date from line 24(a).

(15)

Description of Property Received 3

B3

<Enter>

Enter the 3rd description from line 24(b).

(16)

FMV of Property 3

C3 $

<Enter>
MINUS (-)

Enter the 3rd FMV from line 24(c).

(17)

Description Transferred 3

D3

<Enter>

Enter the 3rd description from line 24(d).

(18)

FMV of Property 3

E3 $

<Enter>
MINUS (-)

Enter the 3rd FMV from line 24(e).

(19)

Excess 3

F3 $

<Enter>
MINUS (-)

Enter the 3rd excess from line 24(f).

(20)

More than 3 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 24(f).

(21)

Total

FTOT $

<Enter>

Enter the total from line 24(f).

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "14".

(2)

Did You Receive a Loan

25Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 25.

(3)

FMV of Loans 1

25A1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 25(a).

(4)

Date of Original Loan 1

B1

<Enter>

Enter the 1st date from line 25(b).

(5)

Maximum Term 1

C1

<Enter>

Enter the 1st maximum from line 25(c).

(6)

Interest Rate 1

D1

<Enter>

Enter the 1st interest rate from line 25(d).

(7)

Is the Obligation 1

E1Y/N

<Enter>

Enter from the 1st "Yes/No" check boxes, line 25(e).

(8)

FMV of Obligation 1

F1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 25(f).

(9)

Amount Treated as Distribution 1

G1 $

<Enter>
MINUS (-)

Enter the 1st amount from line 25(g).

(10)

FMV of Loans 2

25A2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 25(a).

(11)

Date of Original Loan 2

B2

<Enter>

Enter the 2nd date from line 25(b).

(12)

Maximum Term 2

C2

<Enter>

Enter the 2nd maximum from line 25(c).

(13)

Interest Rate 2

D2

<Enter>

Enter the 2nd interest rate from line 25(d).

(14)

Is the Obligation 2

E2Y/N

<Enter>

Enter from the 2nd "Yes/No" check boxes, line 25(e).

(15)

FMV of Obligation 2

F2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 25(f).

(16)

Amount Treated as Distribution 2

G2 $

<Enter>
MINUS (-)

Enter the 2nd amount from line 25(g).

(17)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 25(g).

(18)

Total

GTOT $

<Enter>
MINUS (-)

Enter the total from line 25(g).

(19)

With Respect to Each

26Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 26.

(20)

Total Distribution Received

27 $

<Enter>
MINUS (-)

Enter the total from line 27.

(21)

Did the Trust

28Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 28.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "15".

(2)

Date of Original Loan 1

28A1

<Enter>

Enter the 1st date from line 28(a).

(3)

Tax Year Obligation Reported 1

B1

<Enter>

Enter the 1st year from line 28(b) in YY format.

(4)

Amount of Actual Payments 1

C1 $

<Enter>
MINUS (-)

Enter the 1st amount from line 28(c).

(5)

Amount of Actual Interest 1

D1 $

<Enter>
MINUS (-)

Enter the 1st amount from line 28(d).

(6)

Does Loan Still Meet 1

F1Y/N

<Enter>

Enter from the 1st "Yes/No" check boxes on line 28(f).

(7)

Date of Original Loan 2

28A2

<Enter>

Enter the 2nd date from line 28(a).

(8)

Tax Year Obligation Reported 2

B2

<Enter>

Enter the 2nd year from line 28(b) in YY format.

(9)

Amount of Actual Payments 2

C2 $

<Enter>
MINUS (-)

Enter the 2nd amount from line 28(c).

(10)

Amount of Actual Interest 2

D2 $

<Enter>
MINUS (-)

Enter the 2nd amount from line 28(d).

(11)

Does Loan Still Meet 2

F2Y/N

<Enter>

Enter from the 2nd "Yes/No" check boxes, line 28(f).

(12)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 28(e).

(13)

Did You Receive/ Grantor Statement

29Y/N

<Enter>

Enter from the "Yes/No" or "N/A" check boxes, line 29, (1, 2, or 3). (N/A = 3)

(14)

Did You Receive/Nongrantor Statement

30Y/N

<Enter>

Enter from the "Yes/No" or "N/A" check boxes, line 30, (1, 2, or 3). (N/A = 3)

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "16".

(2)

Total Distributions

31 $

<Enter>
MINUS (-)

Enter the amount from line 31.

(3)

Number of Years Nongrantor

32

<Enter>

Enter the digits from line 32.

Examples:
Shown As — Enter As
3 months = 1 year
9 months = 1 year
1 year, 2 months = 2 years

(4)

Total/ 3 Preceding Years

33 $

<Enter>
MINUS (-)

Enter the amount from line 33.

(5)

Multiply 33 by 1.25

34 $

<Enter>
MINUS (-)

Enter the amount from line 34.

(6)

Average Distribution

35 $

<Enter>
MINUS (-)

Enter the amount from line 35.

(7)

Amount Treated As Ordinary Income

36 $

<Enter>
MINUS (-)

Enter the amount from line 36.

(8)

Amount Treated As Accumulation

37 $

<Enter>
MINUS (-)

Enter the amount from line 37.

(9)

Compute Number of Years

38

<Enter>

Enter the digits from line 38.

Examples:
Shown As — Enter As
3 months = 1 year
9 months = 1 year
1 year, 2 months = 2 years

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "17".

(2)

Total Distributions Received

39 $

<Enter>
MINUS (-)

Enter the amount from line 39.

(3)

Amount Treated as Ordinary Income

40A $

<Enter>
MINUS (-)

Enter the amount from line 40a.

(4)

Qualified Dividends

40B $

<Enter> MINUS (-)

Enter the amount from line 40b.

(5)

Amount Treated as Accumulation

41A $

<Enter>
MINUS (-)

Enter the amount from line 41a.

(6)

Amount of 41a that is Exempt

41B $

<Enter>
MINUS (-)

Enter the amount from line 41b.

(7)

Amount Treated as Net Short Term Capital Gain

42A $

<Enter> MINUS (-)

Enter the amount from line 42a.

(8)

Amount Trusted as Net-Long Term Capital Gain

42B $

<Enter> MINUS (-)

Enter the amount from line 42b.

(9)

28% Rate Gain

42C $

<Enter> MINUS (-)

Enter the amount from line 42c.

(10)

Unrecaptured Section 1250 Gain

42D $

<Enter> MINUS (-)

Enter the amount from line 42d.

(11)

Amount from Trust Corpus

43 $

<Enter>
MINUS (-)

Enter the amount from line 43.

(12)

Any Other Amount

44 $

<Enter>
MINUS (-)

Enter the amount from line 44.

(13)

Foreign Undistributed Trust

45 $

<Enter>
MINUS (-)

Enter the amount from line 45.

(14)

Foreign Weighted Undistributed

46 $

<Enter>
MINUS (-)

Enter the amount from line 46.

(15)

Compute Years of Trust

47

<Enter>

Enter the digits from line 47.

Examples:
Shown As — Enter As
3 months = 1 year
9 months = 1 year
1 year, 2 months = 2 years

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "18".

(2)

Accumulation

48 $

<Enter>
MINUS (-)

Enter the amount from line 48.

(3)

Tax on Total Accumulation

49 $

<Enter>
MINUS (-)

Enter the amount from line 49.

(4)

Applicable Number of Years

50

<Enter>

Enter the digits from line 50.

Examples:
Shown As — Enter As
3 months = 1 year
9 months = 1 year
1 year, 2 months = 2 years

(5)

Combined Interest Rate

51

<Enter>

Enter the digits from line 51.

(6)

Interest Charge

52 $

<Enter>
MINUS (-)

Enter the amount from line 52.

(7)

Tax Attributable

53 $

<Enter>
MINUS (-)

Enter the amount from line 53.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "19".

(2)

Did You Receive More

54Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 54.

(3)

Date of Gift 1

54A1

<Enter>

Enter the 1st date from line 54(a).

(4)

Description of Property 1

B1

<Enter>

Enter the 1st description from line 54(b).

(5)

FMV of Property 1

C1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 54(c).

(6)

Date of Gift 2

54A2

<Enter>

Enter the 2nd date from line 54(a).

(7)

Description of Property 2

B2

<Enter>

Enter the 2nd description from line 54(b).

(8)

FMV of Property 2

C2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 54(c).

(9)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 54(c).

(10)

Total FMV

CTOT $

<Enter>
MINUS (-)

Enter the total from line 54(c).

(11)

Did You Received

55Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 55.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "20".

(2)

Date of Gift 1

55A1

<Enter>

Enter the 1st date from line 55(a).

(3)

Name of Donor 1

B1

<Enter>

Enter the 1st name from line 55(b).

(4)

Street Address of Donor 1

CADD1

<Enter>

Enter the 1st address from line 55(c).

(5)

City of Donor 1

CITY1

<Enter>

Enter the 1st city from line 55(c).

(6)

State of Donor 1

ST1

<Enter>

Enter the 1st state from line 55(c).

(7)

ZIP Code of Donor 1

ZIP1

<Enter>

Enter the 1st ZIP Code from line 55(c).

(8)

Country Code of Donor 1

COUN1

<Enter>

Enter the 1st edited country code from line 55(c).

(9)

Identification Number 1

D1

<Enter>

Enter the 1st ID number from line 55(d).

(10)

ID Type 1

TYPE1

<Enter>

Enter the 1st edited zero following the ID number from line 55(d).

(11)

Date of Gift 2

55A2

<Enter>

Enter the 2nd date from line 55(a).

(12)

Name of Donor 2

B2

<Enter>

Enter the 2nd name from line 55(b).

(13)

Street Address of Donor 2

CADD2

<Enter>

Enter the 2nd address from line 55(c).

(14)

City of Donor 2

CITY2

<Enter>

Enter the 2nd city from line 55(c).

(15)

State of Donor 2

ST2

<Enter>

Enter the 2nd state from line 55(c).

(16)

ZIP Code of Donor 2

ZIP2

<Enter>

Enter the 2nd ZIP Code from line 55(c).

(17)

Country Code of Donor 2

COUN2

<Enter>

Enter the 2nd edited country code from line 55(c).

(18)

Identification Number 2

D2

<Enter>

Enter the 2nd ID number from line 55(d).

(19)

ID Type 2

TYPE2

<Enter>

Enter the 2nd edited zero following the ID number from line 55(d).

(20)

Corporation/ Partnership 1

55E1

<Enter>

Enter the 1st entry from line 55(e) as follows:
(a) "C" for Corporation.
(b) "P" for Partnership.

(21)

Description of Property 1

55F1

<Enter>

Enter the 1st description from line 55(f).

(22)

FMV of Property 1

55G1 $

<Enter>
MINUS (-)

Enter the 1st FMV from line 55(g).

(23)

Corporation/ Partnership 2

55E2

<Enter>

Enter the 2nd entry from line 55(e) as follows:
(a) "C" for Corporation.
(b) "P" for Partnership.

(24)

Description of Property 2

55F2

<Enter>

Enter the 2nd description from line 55(f).

(25)

FMV of Property 2

55G2 $

<Enter>
MINUS (-)

Enter the 2nd FMV from line 55(g).

(26)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" in the right margin of line 55(g).

(27)

Do You Have/ Nominee

56Y/N

<Enter>

Enter from the "Yes/No" check boxes, line 56.

(28)

Preparer Signature Indicator

SIGN

<Enter>

Enter 1 if Preparer’s signature is present.

(29)

Preparer PTIN

PTIN

<Enter>

Enter the Preparer’s TIN.

(30)

Preparer’s EIN

PEIN

<Enter>

Enter the Firm’s EIN.

(31)

Preparer’s Telephone Num

TEL#

<Enter>

Enter the Preparer’s telephone number.

(1)

Section Number

SECT:

Section "01" is always generated. No entry is required.

(2)

DLN Serial Number

SER#

<Enter>

Enter the last two-digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Excepted Specified Foreign Financial Assets Reported

ESFFCKBX

<Enter>

Enter a "1" if the box is checked; otherwise, press <Enter>.

(4)

Check Digit

CD

<Enter>

Enter the Check Digit if present.

(5)

Name Control

NC

<Enter>

If the Check Digit is not present, enter the Name Control.

(6)

E.I. Number

EIN

<Enter>

Enter the E.I. Number from the preprinted label or from E.I. Number block from line 1b.

(7)

Address Check

ADDRESS CHECK?

<Enter>

Enter "Y" or "N" as appropriate.

(8)

Street Key

STREET KEY

<Enter>

Enter the Street Key.

(9)

ZIP Key

ZIP KEY

<Enter>

Enter the ZIP Key.

(10)

Tax Period

TAXPR

<Enter>

Enter edited tax period from the upper right part of the return. If no edited tax period is present, enter current processing tax year. (i.e. 20XX12).

(11)

Received Date

RDATE

<Enter>

Enter the date as stamped or edited on the face of the return.

(12)

ERS Action Code

ACTCD

<Enter>

Enter the edited digits from the lower left margin.

(13)

Condition Codes

CC

<Enter>

Enter the edited codes from the middle of Form 3520-A question line 2 of Part I.
If a "G" Condition Code is present or the ERS Action Code is in the "600" series, end the document after this element.

(14)

Correspondence Received Date

CRDATE

<Enter>

Enter the edited date in MMDDYYYY format from below the address in the lower part of the entity section (see IRM 3.24.28 for specific instructions).

(15)

Name of Foreign Trust

NAME

<Enter>

Enter the name from line 1a.

(16)

Date Foreign Trust was Created

1D

<Enter>

Enter the date from line 1d.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "02".

(2)

In Care of Name Line

C/O NAME

<Enter>

Enter the in care of name.

(3)

Foreign Address

FGN ADD

<Enter>

Enter the foreign address information as shown or edited from the entity area.

(4)

Street Address

ADDR

<Enter>

Enter the street address information as shown or edited from line 1c.

(5)

City

CITY

<Enter>

Enter the city from line 1e.

(6)

State

ST

<Enter>

Enter the standard state abbreviation from line 1f.

(7)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from line 1g.

(8)

Country Code

COUN

<Enter>

Enter the edited country code from line 1h.

(1)

Section Number

SECT:

<Enter>

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

(2)

Did the Foreign Trust appoint a U.S. agent?

L2CKBX

<Enter>

Enter as follows:
(a) If the "Yes" box is checked, enter a "1," or
(b) If the "No" box is checked, enter a "2," or
(c) Enter a "3," if edited.

(3)

Name of U.S. Agent

L3A

<Enter>

Enter the name from 3a.

(4)

Agent ID#

L3B

<Enter>

Enter the ID number from line 3b.

(5)

Agent ID# Type

3BTYPE

<Enter>

Enter the edited zero if present.

(6)

Name of Trustee

L4A

<Enter>

Enter the name from line 4a.

(7)

Trustee ID#

L4B

<Enter>

Enter the ID number from line 4b.

(8)

Trustee ID# Type

4BTYPE

<Enter>

Enter the edited zero following the ID number.

(9)

Foreign Grantor Trust Owner Statements

LN5

<Enter>

For 2020 and subsequent year enter the number from line 5.

(10)

Foreign Grantor Trust Beneficiary Statements

LN6

<Enter>

Enter the number of statements from line 6.

(11)

Preparer's PTIN

PSSN

<Enter>

Enter the Preparer's PTIN.

(12)

Preparer's EIN

PEIN

<Enter>

Enter the Firm’s EIN.

(13)

Preparer's Telephone Num

TEL#

<Enter>

Enter the Preparer's telephone number.

(1)

Section Number

SECT:

<Enter>

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

(2)

Net Short– Term Capital Gain/Loss

PG25A $

<Enter>
MINUS (-)

Enter the amount from Part II, line 5a.

(3)

Net Long– Term Capital Gain/Loss

L5B $

<Enter>
MINUS (-)

Enter the amount from Part II, line 5b.

(4)

Ordinary Gains/Losses

LN6 $

<Enter>
MINUS (-)

Enter the amount from Part II, line 6.

(5)

Total Income

LN8 $

<Enter>
MINUS (-)

Enter the amount from Part II, line 8.

(6)

Total Expenses

L15 $

<Enter>
MINUS (-)

Enter the amount from Part II, line 15.

(7)

Net Income/Loss

L16 $

<Enter>
MINUS (-)

Enter the amount from Part II, line 16.

(8)

FMV of Total Distributions

17A $

<Enter>
MINUS (-)

Enter the amount from Part II, line 17a.

(1)

Section Number

SECT:

<Enter>

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

(2)

Name of Owner

17BI

<Enter>

Enter the name from Part II, line 17b(i).

(3)

Owner ID#

17BID#

<Enter>

Enter the ID number from Part II, line 17b(ii).

(4)

Owner ID# Type

17BTYPE

<Enter>

Enter the edited zero if present following the ID number.

(5)

Date of Distribution

BIIIDATE

<Enter>

Enter the date from line 17b(iii).

(6)

FMV/17b(iv)

BIV $

<Enter>
MINUS (-)

Enter the amount from line 17b (iv).

(7)

More Than One Owner Indicator

BMORE

<Enter>

Enter the edited "1" in the right margin of line 17b.

(8)

Name of Beneficiary

17CI

<Enter>

Enter the name from line 17c(i).

(9)

Beneficiary ID#

17CID#

<Enter>

Enter the ID number from line 17c(ii).

(10)

Beneficiary ID# Type

17CTYPE

<Enter>

Enter the edited zero following the ID number.

(11)

Date of Distribution

CIIIDATE

<Enter>

Enter the date from line 17c(iii).

(12)

FMV/17c(iv)

CIV $

<Enter>
MINUS (-)

Enter the amount from line 17c(iv).

(13)

More than one beneficiary indicator

CMORE

<Enter>

Enter the edited "1" from the right margin of line 17c.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "06".

(2)

Cash BOY Total

PT31B $

<Enter>
MINUS (-)

Enter the amount Part III, line 1(b).

(3)

Cash EOY Total

1D $

<Enter>
MINUS (-)

Enter the amount from Part III, line 1(d).

(4)

Total Assets BOY Total

11B $

<Enter>
MINUS (-)

Enter the amount from Part III, line 11(b).

(5)

Total Assets EOY Total

11D $

<Enter>
MINUS (-)

Enter the amount from Part III, line 11(d).

(6)

Total Net Worth BOY

20B $

<Enter>
MINUS (-)

Enter the amount from Part III, line 20(b).

(7)

Total Net Worth EOY

20D $

<Enter>
MINUS (-)

Enter the amount from Part III, line 20(d).

(8)

Total Liabilities and Net Worth BOY

21B $

<Enter>
MINUS (-)

Enter the amount from Part III, line 21(b).

(9)

Total Liabilities and Net Worth EOY

21D $

<Enter>
MINUS (-)

Enter the amount form Part III, line 21(d).

(1)

Section Number

SECT:

<Enter>

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

(2)

Owner Tax Period 1

LN5TAXPR1

<Enter>

Enter the tax period from line 5 of the owner statement.

(3)

Name of U.S. Owner 1

6ANAME1

<Enter>

Enter the name from line 6a.

(4)

Owner TIN 1

BTIN1

<Enter>

Enter the TIN from line 6b.

(5)

Owner TIN Type 1

BTYPE1

<Enter>

Enter the edited zero if present following the TIN.

(6)

Owner Address 1

6CADD1

<Enter>

Enter the street address information as shown or edited on line 6c.

(7)

Owner City 1

6DCITY1

<Enter>

Enter the city from line 6d.

(8)

Owner State 1

6EST1

<Enter>

Enter the standard state abbreviation from line 6e.

(9)

Owner Zip Code 1

6FZIP1

<Enter>

Enter the ZIP Code from line 6f.

(10)

Owner Country Code 1

6GCOUN1

<Enter>

Enter the edited country code from line 6g.

(11)

Gross Value of the Portion of the Trust 1

LN9 (1) $

<Enter>
MINUS (-)

Enter the amount from line 9.

(12)

Total Line

10F $

<Enter>
MINUS (-)

Enter the amount from line 10f total box.

(13)

Taxable Interest

L1A $

<Enter>
MINUS (-)

Enter the amount from line 1(a).

(14)

Total Ordinary Dividends

L2A $

<Enter>
MINUS (-)

Enter the amount from line 2(a).

(15)

Qualified Dividends

L2B $

<Enter>
MINUS (-)

Enter the amount from line 2(b).

(16)

Gross rents and Royalties

LN3 $

<Enter>
MINUS (-)

Enter the amount from line 3 from the Income Section.

(17)

Capital Gains/Losses

LN5 $

<Enter>
MINUS (-)

Enter the amount from line 5 from the Income Section.

(18)

Ordinary Gains/Losses

LN6 $

<Enter>
MINUS (-)

Enter the amount from line 6 from the Income Section.

(19)

Total Income

LN8 $

<Enter>
MINUS (-)

Enter the amount from line 8 from the Income Section.

(20)

Foreign Taxes

10A $

<Enter>
MINUS (-)

Enter the amount from line 10a from the Expense Section.

(21)

Total Expenses

L15 $

<Enter>
MINUS (-)

Enter the amount from line 15 from the Expense Section.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "08".

(2)

Owner Tax Period 2

LN5TAXPR2

<Enter>

Enter the tax period from line 5 of the owner statement.

(3)

Name of U.S. Owner 2

6ANAME2

<Enter>

Enter the name from line 6a.

(4)

Owner TIN 2

BTIN2

<Enter>

Enter the TIN from line 6b.

(5)

Owner TIN Type 2

BTYPE2

<Enter>

Enter the edited zero if present following the TIN.

(6)

Owner Address 2

6CADD2

<Enter>

Enter the street address information as shown or edited on line 6c.

(7)

Owner City 2

6DCITY2

<Enter>

Enter the city from line 6d.

(8)

Owner State 2

6EST2

<Enter>

Enter the standard state abbreviation from line 6e.

(9)

Owner Zip Code 2

6FZIP2

<Enter>

Enter the ZIP Code from line 6f.

(10)

Gross Value of the Portion of the Trust 2

LN9 (2) $

<Enter>
MINUS (-)

Enter the amount from line 9.

(11)

Total Line

L10F(2) $

<Enter>
MINUS (-)

Enter the amount from line 10f total box.

(12)

Owner Tax Period 3

LN5TAXPR3

<Enter>

Enter the tax period from line 5 of the owner statement.

(13)

Name of U.S. Owner 3

6ANAME3

<Enter>

Enter the name from line 6a.

(14)

Owner TIN 3

BTIN3

<Enter>

Enter the TIN from line 6b.

(15)

Owner TIN Type 3

BTYPE3

<Enter>

Enter the edited zero if present following the TIN.

(16)

Owner Address 3

6CADD3

<Enter>

Enter the street address information as shown or edited on line 6c.

(17)

Owner City 3

CDCITY3

<Enter>

Enter the city from line 6d.

(18)

Owner State 3

6EST3

<Enter>

Enter the standard state abbreviation from line 6e.

(19)

Owner Zip Code 3

6FZIP3

<Enter>

Enter the Zip Code from line 6f.

(20)

Gross Value of the Portion of the Trust 3

LN9 (3) $

<Enter>
MINUS (-)

Enter the amount from line 9.

(21)

Total Line

10F(3) $

<Enter>
MINUS (-)

Enter the amount from line 10f total box.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "09".

(2)

Owner Tax Period 4

LN5TAXPR4

<Enter>

Enter the tax period from line 5 of the owner statement.

(3)

Name of U.S. Owner 4

6ANAME4

<Enter>

Enter the name from line 6a.

(4)

Owner TIN 4

BTIN4

<Enter>

Enter the TIN from line 6b.

(5)

Owner TIN Type 4

BTYPE4

<Enter>

Enter the edited zerofollowing the TIN.

(6)

Owner Address 4

6CADD4

<Enter>

Enter the street address information as shown or edited on line 6c.

(7)

Owner City 4

6DCITY4

<Enter>

Enter the city from line 6d.

(8)

Owner State 4

6EST4

<Enter>

Enter the standard state abbreviation from line 6e.

(9)

Owner Zip Code 4

6FZIP4

<Enter>

Enter the Zip Code from line 6f.

(10)

Gross Value of the Portion of the Trust 4

LN9 (4) $

<Enter>
MINUS (-)

Enter the amount from line 9.

(11)

Total Line

10F(4) $

<Enter>
MINUS (-)

Enter the amount from line 10f total box.

(12)

Owner Tax Period 5

LN5TAXPR5

<Enter>

Enter the tax period from line 5 of the owner statement.

(13)

Name of U.S. Owner 5

6ANAME5

<Enter>

Enter the name from line 6a.

(14)

Owner TIN 5

BTIN5

<Enter>

Enter the TIN from line 6b.

(15)

Owner TIN Type 5

BTYPE5

<Enter>

Enter the edited zero following the TIN.

(16)

Owner Address 5

6CADD5

<Enter>

Enter the street address information as shown or edited on line 6c.

(17)

Owner City 5

6DCITY5

<Enter>

Enter the city from line 6d.

(18)

Owner State 5

6EST5

<Enter>

Enter the standard state abbreviation from line 6e.

(19)

Owner Zip Code 5

6FZIP5

<Enter>

Enter the Zip Code from line 6f.

(20)

Gross Value of the Portion of the Trust 5

LN9 (5) $

<Enter>
MINUS (-)

Enter the amount from line 9.

(21)

Total Line

10F(5) $

<Enter>
MINUS (-)

Enter the amount from line 10f total box.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "10".

(2)

Name of U.S. Beneficiary

PG4 6A

<Enter>

Enter the name from line 6a from page 5.

(3)

Beneficiary ID#

6BTIN

<Enter>

Enter the ID number from line 6b.

(4)

Beneficiary ID# Type

6BTYPE

<Enter>

Enter the edited zero following the ID number.

(5)

Description of Property - 1

7DESC1

<Enter>

Enter the 1st description from line 7(b).

(6)

FMV 7(b) - 1

7BFMV1 $

<Enter>

Enter the 1st amount from line 7(c).

(7)

Description of Property - 2

7DESC2

<Enter>

Enter the 2nd description from line 7(b).

(8)

FMV 7(b) - 2

7BFMV2 $

<Enter>

Enter the 2nd amount from line 7(c).

(9)

Totals

7F $

<Enter>

Enter the amount from line 7(f) totals box.

(10)

More than 2 Indicator

MORE

<Enter>

Enter the edited "1" from the right margin of line 7.

(11)

Foreign Trust Checkbox

9CKBX

<Enter>

Enter the edited alpha to the right of line 9. If not edited:
(a) If the "Individual" box is checked, enter "I."
(b) If the "Partnership" box is checked, enter "P."
(c) If the "Corporation" box is checked, enter "C."

(1)

Section Number

SECT:

Section "01" is be generated. No entry is required.

(2)

DLN Serial Number

SER#

<Enter>

Enter the last two-digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Check Digit

CD

<Enter>

Enter the Check Digit if present.

(4)

Name Control

NC

<Enter>

If the Check Digit is not present, enter the Name Control.

(5)

E.I. Number

EIN

<Enter>

Enter the E.I. Number from the preprinted label or from E.I. Number block from line 1b.

(6)

Address Check

ADDRESS CHECK?

<Enter>

Enter "Y" or "N" as appropriate.

(7)

Street Key

STREET KEY

<Enter>

Enter the Street Key.

(8)

ZIP KEY

ZIP KEY

<Enter>

Enter the ZIP Key.

(9)

Tax Period

TAXPR

<Enter>

Enter the edited tax period from the upper right part of the return.

(10)

Checkbox/Partners Are All Nonresident Aliens

CKBX

<Enter>

Enter a "1" if the box is checked at the top right corner of the return.

(11)

In Care of Name Line

C/O NAME

<Enter>

Enter the in care of name if present.

(12)

Foreign Address

FGN ADD

<Enter>

Enter the foreign address information as shown or edited from the entity area.

(13)

Street Address

ADDR

<Enter>

Enter the street address information as shown or edited from the entity area.

(14)

City

CITY

<Enter>

Enter the city from the entity area of the return.

(15)

State

ST

<Enter>

Enter the standard state abbreviation from the entity area of the return.

(16)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from the entity area of the return.

(17)

Condition Codes

CCC

<Enter>

Enter the code from the "For IRS Use Only" box, "CC" line.

(18)

Tax Period Beginning

YRBEGDT

<Enter>

Enter Tax Period Beginning in MMDDYYYY format when edited to the left of form title area at the top of the form.

(19)

Received Date

RDATE

<Enter>

Enter the date as follows:
(a) Stamped or edited on the face of the return.
(b) From the "For IRS Use Only" box "RD" line.
(c) Printed by a cash register in the upper right corner.

(1)

Section Number

SECT:

<Enter>

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

(2)

Remittance

RMT

<Enter>

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3893) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.

(3)

Number of Foreign Partners

L3A

<Enter>

Enter the number from line 3a.

(4)

Number of Form 8805 Attached

L3B

<Enter>

Enter the number from line 3b.

(5)

Number of Form 8804–C Attached

L3C

<Enter>

Enter the number from line 3c.

(6)

Total ECTI to Corporate Partners

L4A

<Enter> MINUS (-)

Enter the amount from line 4a.

(7)

Reduction to line 4a for state and local taxes

L4B

<Enter>

Enter the amount from line 4b.

(8)

Reduction to line 4a for certificates

L4C

<Enter>

Enter the amount from line 4c.

(9)

Subtract the sum of lines 4b and 4c from 4a

L4D

<Enter> MINUS (-)

Enter the amount from line 4d.

(10)

Total ECTI and Net Short-Term Capital Gain Allocable to Non-Corporate Partners

L4E

<Enter>

Enter the amount from line 4e.

(11)

Reduction to Line 4e for State and Local Taxes Under Treas. Reg. 1.1446-6(c)(1)(iii)

L4F

<Enter>

Enter the amount from line 4f.

(12)

Reduction to Line 4e for Certified Foreign Partner-Level Items Submitted Using Form 8804-C

L4G

<Enter>

Enter the amount from line 4g.

(13)

Subtract the Sum of 4f and 4g from 4e

L4H

<Enter>
MINUS (-)

Enter the amount from line 4h.

(14)

28% Rate Gains

L4I

<Enter>

Enter the amount from line 4i.

(15)

Reduction to line 4i for state and local taxes

L4J

<Enter>

Enter the amount from line 4j.

(16)

Reduction to 4i for certificates

L4K

<Enter>

Enter the amount from line 4k.

(17)

Subtract the sum of lines 4j and 4k from 4i

L4L

<Enter> MINUS (-)

Enter the amount from line 4l.

(18)

Unrecaptured Sec. 1250 Gains

L4M

<Enter>

Enter the amount from line 4m.

(19)

Reduction to line 4m for state and local taxes

L4N

<Enter>

Enter the amount from line 4n.

(20)

Reduction to line 4m for Valid Partner

L4O

<Enter>

Enter the amount from line 4o.

(21)

Subtract the sum of lines 4n and 4o from 4m

L4P

<Enter> MINUS (-)

Enter the amount from line 4p.

(22)

Adjusted Net Capital Gain

L4Q

<Enter>

Enter the amount from line 4q.

(23)

Reduction to line 4q for state and local taxes

L4R

<Enter>

Enter the amount from line 4r.

(24)

Reduction to 4q for certificates

L4S

<Enter>

Enter the amount from line 4s.

(25)

Subtract the sum of lines 4r and 4s from 4q

L4T

<Enter> MINUS (-)

Enter the amount from line 4t.

(26)

Gross 1446 Tax liability at 21%

L5A

<Enter>

Enter the amount from line 5a.

(27)

Tax Liability 4h at 37%

L5B

<Enter>

Enter the amount from line 5b.

(28)

Tax Liability 4l at 28%

L5C

<Enter>

Enter the amount from line 5c.

(29)

Tax Liability 4p at 25%

L5D

<Enter>

Enter the amount from line 5d.

(30)

Tax Liability 4t at 20%

L5E

<Enter>

Enter the amount from line 5e.

(31)

Total Section 1446 Tax

L5F

<Enter>

Enter the amount from line 5f.

(32)

Section 1446 Installment Amount

L6A

<Enter>

Enter the amount from line 6a.

(33)

Section 1446 Withheld Amount

L6B

<Enter>

Enter the amount from line 6b.

(34)

Form 1042-S Withheld by PTP

L6C

<Enter>

Enter the amount from line 6c.

(35)

Section 1445 Withheld Amount

L6D

<Enter>

Enter the amount from line 6d.

(36)

Form 1042-S Amount Withheld by REIT

L6E

<Enter>

Enter the amount from line 6e.

(37)

Partnership Withheld on F8288

L6F

<Enter>

Enter the amount from line 6f.

(38)

Partnership Withheld on F1042-S

L6G

<Enter>

Enter the amount from line 6g.

(39)

Total Payments

LN7

<Enter>

Enter the amount from line 7.

(40)

Estimated Tax Penalty

LN8

<Enter>

Enter the amount from line 8.

(41)

Balance Due/Overpayment

L10/14

<Enter>
MINUS (−)
★★★★★★

Enter the amount from line 10 or line 13 as follows:
(a) Enter the amount from line 10, if present, and press <Enter>.
(b) If there is no entry on line 10, enter the amount from line 13 and press MINUS (-).

(42)

Amount of Line 11 Reported on Form(s) 8805

L12

<Enter>

Enter the amount from line 12.

(43)

Credit Elect to Next Year

L15

<Enter>

Enter the amount from line 15.

(44)

Preparer's PTIN

PTIN

<Enter>

Enter the Preparer's PTIN.

(45)

Preparer's EIN

PEIN

<Enter>

Enter the Firm’s EIN.

(46)

Preparer's Telephone Num

TEL#

<Enter>

Enter the Preparer's telephone number.