3.24.28. Foreign Account Tax Compliance General Purpose Programs

(1)

Alpha Block Control

ABC

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

(2)

File Location Code

FLC/DO

File location code "00" will always be generated. Entry is not required.

(3)

Format Code

FCODE

<ENTER>

Enter the three-digit format from the document locator box on Form 1332:

1. Form 8938 (attached to Form 1040), Form 1041, Form 1065, Form 1120 and Form 1120-S= 201

2. Form 8938 (attached to Form 1040-NR) = 202

3. Form 8966 = 217

(1)

Section Number

SECT:

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

(2)

Serial Number

SER#

<ENTER>

Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from the upper right hand corner of the Form 8938.

(3)

Additional Statements

ASIND

<ENTER>

The number of additional statements can be found on page 1 of Form 8938, below the form title and above line 1.

1) For document sequence number 00 always <ENTER>.
2) For sequence numbers 01 and subsequent:

• if less than 25 additional statements are present within the Form 8938 document press<ENTER>.

• if more than 25 additional statements are present within the Form 8938 document

  1. Press <ENTER> in the first ASIND prompt prior to entering the first 25 additional statements.

  2. Enter a 1 in the ASIND prompt that displays after entering the first 25 additional statements. Repeat for every set of 25 additional statement.

(4)

Name

NAME

<ENTER>
★★★★★★

Enter up to 35 characters of the full name(s) as shown or edited on the parent form.

1. For Program 43300 (Form 1040) follow NAME1 procedures found in Exhibit 3.24.3-3

2. For Program 43300 (Form 1042, 1065, 1120, and 1120-S.
   1. Always enter a -(hyphen) as the first character of the name line.
   2. Always enter a <(caret) as the second character of the name line.
   3. Do not enter a numeric after a <(caret). If the name begins with a numeric, always spell out the first numeric in the name. If the numeric is not the first character of the name, do not spell out the numeric.
   4. Do not enter more than two <(carets).
   5. Do not enter more than one &(ampersand). If more than one &(ampersand), enter the first &(ampersand) and spell out “and” for all other &(ampersands).

3. For Program 43310 follow NAME1 procedures found in Exhibit 3.24.3-3

(5)

TIN/SSN

TIN/SSN

<ENTER>
★★★★★★

Enter the SSN/TIN as shown in the “Your social security number” box on Form 1040 or Form 1040-NR, or the SSN/EIN/TIN as shown in the “Employer Identification Number” box on Form 1041, Form 1065, Form 1120, and Form 1120-S, for which the Form 8938 is attached.
(a) If missing, illegible, incomplete, more than nine digits, multiple SSNs/EINs on the same line/box, or is a TIN that begins with a red edited “9”, enter as Long Entity.
(b) See IRM 3.24.37.6.8, ISRP System, IMF General Instructions, or IRM 3.24.38.3.4.14.4, BMF General Instructions for procedures.
(c) For processing year 2024, EINs will display in SSN format.

(6)

Document Locator Number

DLN

<ENTER>
★★★★★★

Enter the 14 digit DLN from the Form 1040, Form 1040-NR, Form 1041, Form 1065, Form 1120, or Form 1120-S for which the Form 8938 is attached.

(1)

Section Number

SECT:

<ENTER>

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

(2)

Tax Period

TAXPR

<ENTER>

Enter the tax period from top of Form 8938. Transcribe current year forms (2023), and two years prior (2021 and 2022). Do not transcribe more than two tax years prior.

(3)

Additional Statements Checkbox

ASCKBX

<ENTER>

Enter "1" if the "If you have attached additional statements, check here" checkbox is marked.

(4)

Number of Additional Statements

#ADDST

<ENTER>

Enter the amount present in the Number of Statements box.

(5)

Number of Deposit Accounts

PIL5

<ENTER>

Enter the amount from Part I, line 5.

(6)

Maximum Value of Deposit Accounts

PIL6 $

<ENTER>

Enter the amount from Part I, line 6.

(7)

Number of Custodial Accounts

PIL7

<ENTER>

Enter the amount from Part I, line 7.

(8)

Maximum Value of Custodial Accounts

PIL8 $

<ENTER>

Enter the amount from Part I, line 8.

(9)

Foreign Accounts Closed

PIL9

<ENTER>

Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.

(10)

Number of Foreign Assets

PIIL10

<ENTER>

Enter the amount from Part II, line 10.

(11)

Maximum Value of Assets

PIIL11 $

<ENTER>

Enter the amount from Part II, line 11.

(12)

Foreign Assets Acquired or Sold

PIIL12

<ENTER>

Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.

(13)

Deposit and Custodial Interest

PIII13A(C) $

<ENTER>

Enter the amount from Part III, line 13a(c).

(14)

Deposit and Custodial Interest Form and Line

PIIIL13A(D)

<ENTER>

1. Enter the form and line entries in Part III, line 13a(d).

1. Enter up to 35 characters.

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC.

(15)

Deposit and Custodial Interest Schedule and Line

PIIIL13A(E)

<ENTER>

Enter the schedule and line entries in Part III, line 13a(e).

1. Enter up to 35 characters.

2. Use the following approved abbreviations.

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC.

(1)

Section Number

SECT:

<ENTER>

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

(2)

Deposit and Custodial Dividends

PIIIL13B(C) $

<ENTER>

Enter the amount from Part III, line 13b(c).

(3)

Deposit and Custodial Dividends Form and Line

PIIIL13B(D)

<ENTER>

Enter the form and line entries in Part III, line 13b(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(4)

Deposit and Custodial Dividends Schedule and Line

PIIIL13B(E)

<ENTER>

Enter the schedule and line entries in Part III, line 13b(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(5)

Deposit and custodial Royalties

PIIIL13C(C) $

<ENTER>

Enter the amount from Part III, line 13c(c).

(6)

Deposit and Custodial Royalties Form and Line

PIIIL13C(D)

<ENTER>

Enter the schedule and line entries in Part III, line 13c(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(7)

Deposit and Custodial Royalties Schedule and Line

PIIIL13C(E)

<ENTER>

Enter the schedule and line entries in Part III line 13c(e)

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(8)

Deposit and Custodial Other Income

PIIIL13D(C) $

(ENTER>
MINUS (-)

Enter the amount from Part III, line 13d(c).

(9)

Deposit and Custodial Other Income Form and Line

PIIIL13D(D)

<ENTER>

Enter the forma and line entries in Part III, line 13d(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(10)

Deposit and Custodial Other Income Schedule and Line

PIIIL13D(E)

<ENTER>

Enter the schedule and line entries in Part III, line 13d(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(11)

Deposit and Custodial Other Gain and Loss

PIIIL13E(C) $

<ENTER>
MINUS (-)

Enter the amount from Part III, line 13e(C)

(12)

Deposit and Custodial Gain and Loss Form and Line

PIIL13E(D)

<ENTER>

Enter the form and line entries in Part III, line 13e(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(13)

Deposit and Custodial Gain/Loss Schedule and Line

PIIIL13E(E)

<ENTER>

Enter the schedule and line entries in Part III13e(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(14)

Deposit and Custodial Deductions

PIIIL13F(C) $

<ENTER>

Enter the amount form Part III, line 13f(c).

(15)

Deposit and Custodial Deductions Form and Line

PIIIL13F(D)

<ENTER>

Enter the form and line entries in Part III, line 13f(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(16)

Deposit and Custodial Deductions Schedule

PIIIL13F(E)

<ENTER>

Enter the schedule and line entries in Part II, line 13f(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(17)

Deposit and Custodial Credits

PIIIL13G(C) $

<ENTER>

Enter the amount from Part III, line 13g(c).

(18)

Deposit and Custodial Credits Form and Line

PIIIL13G(D)

<ENTER>

Enter the form and line entries in Part III, line 13g(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(19)

Deposit and Custodial

PIIL13G(E)

<ENTER>

Enter the schedule and line entries in Part III, line 13g(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(1)

Section Number

SECT:

<ENTER>

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

(2)

Other Assets Interest

PIIIL14A(C)$

<ENTER>

Enter the amount from Part III, line 14a(c).

(3)

Other Assets Interest Form and Line

PIIIL14A(D)

<ENTER>

Enter the form and line entries in Part III, line 14a(d).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(4)

Other Assets Interest Schedule and Line

PIIIL14A(E)

<ENTER>

Enter the form and line entries in Part III, line 14a(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(5)

Other Assets Dividends

PIIIL14B(C) $

<ENTER>

Enter the amount from Part III, line 14b(c).

(6)

Other Assets Dividends Form and Line

PIIIL14B(D)

<ENTER>

Enter the form and line entries in Part III, line 14b(d).
Refer to Element (3) for additional instructions.

(7)

Other Assets Dividends Schedule and Line

PIIIL14B(E)

<ENTER>

Enter the schedule and line entries in Part III, line 14b(e).
Refer to Element (4) for additional instructions.

(8)

Other Assets Royalties

PIIIL14C(C) $

<ENTER>

Enter the amount from Part III, line 14c(c).

(9)

Other Assets Royalties Form and Line

PIIIL14C(D)

<ENTER>

Enter the form and line entries in Part III, line 14c(d).
Refer to Element (3) for additional instructions.

(10)

Other Assets Royalties Schedule and Line

PIIIL14C(E)

<ENTER>

Enter the schedule and line entries in Part III, line 14c(e).
Refer to Element (4) for additional instructions.

(11)

Other Assets Other Income

PIIIL14D(C) $

<ENTER>
MINUS(-)

Enter the amount from Part III, line 14d(c).

(12)

Other Assets Other Income Form and Line

PIIIL14D(D)

<ENTER>

Enter the form and line entries in Part III, line 14d(d).
Refer to Element (3) for additional instructions.

(13)

Other Assets Other Income Schedule and Line

PIIIL14D(E)

<ENTER>

Enter the schedule and line entries in Part III, line 14d(e).
Refer to Element (4) for additional instructions.

(14)

Other Assets Gain/Loss

PIIIL41E(C) $

<ENTER>
MINUS(-)

Enter the amount from Part III, line 14e(c).

(15)

Other Assets Gain/Loss Form and Line

PIIIL14E(D)

<ENTER>

Enter the form and line entries in Part III, line14e(d).
Refer to Element (3) for additional instructions.

(16)

Other Assets Gain/Loss Schedule and Line

PIIIL14E(E)

<ENTER>

Enter the schedule and line entries in Part III, line 14e(e).
Refer to Element (4) for additional instructions.

(1)

Section Number

SECT:

<ENTER>

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

(2)

Other Assets Deductions

PIIIL14F(C) $

<ENTER>

Enter the amount form Part III, line 14f(c)

(3)

Other Assets Deductions Form and Line

PIIIL14F(D)

<ENTER>

Enter the form and line entries in Part III, line 14f(d)

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(4)

Other Assets Deductions Schedule and Line

PIIIL14F(E)

<ENTER>

Enter the form and line entries in Part III, line 14f(e).

1. Enter up to 35 characters

2. Use the following approved abbreviation

   • Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

(5)

Other Assets Credits

PIIIL14G(C) $

<ENTER>

Enter the amount from Part III, line 14g(c)

(6)

Other Assets Credits Form and Line

PIIIL14G(D)

<ENTER>

Enter the form and line entries in Part III,14g(d).
Refer to Element (3) for additional instructions.

(7)

Other Assets Credits Schedule and Line

PIIIL14G(E)

<ENTER>

Enter the schedule and line entries in Part III, line 14g(e).

Refer to Element (4) for additional instructions.

(8)

Number of Form 3520

PIVL15

<ENTER>

Enter the amount from Part IV, line 15.

(9)

Number of Forms 3520-A

PIVL16

<ENTER>

Enter the amount from Part IV, line 16.

(10)

Number of Forms 5471

PIVL17

<ENTER>

Enter the amount from Part IV, line 17.

(11)

Number of Forms 8621

PIVL18

<ENTER>

Enter the amount from Part IV, Line 18.

(12)

Number of Forms 8865

PIVL19

<ENTER>

Enter the amount from Part IV, Line 19.

(1)

Section Number

SECT:

<ENTER>

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

(2)

Section Type of Account

PVL20

<ENTER>

From Part V, line 20:
Enter “1” if the Deposit box is marked.
Enter “2” if the Custodial box is marked.
Enter “3” if both boxes are marked.

(3)

Account Number

PVL21

<ENTER>

Enter up to 20 characters from Part V, line 21.

1. Enter hyphens where shown. Ignore all other special characters.

2. Enter a space for each illegible character.

(4)

Account Data

PVL22

<ENTER>

Enter the alpha character for each box that is marked from Part V, line 22.

(5)

Maximum Value of Account

PVL23 $

<ENTER>

Enter the amount from Part V, line 23.

(6)

Foreign Currency Exchange Rate

PVL24

<ENTER>

From Part V, line 24:
Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.

(7)

Foreign Currency in Which Account is Maintained

PVL25A

<ENTER>

Enter the first 35 characters from Part V, Line 25a.

(8)

Foreign Currency Exchange Rate

PVL25B

<ENTER>

Enter the first 35 characters from Part V, Line 25b.

(9)

Source of Exchange Rate

PVL25C

<ENTER>

Enter the first 35 characters from Part V, Line 25c.

(10)

Name of Financial Institution

PVL26A

<ENTER>

Enter the first 35 characters from Part V, Line 26a.

(11)

Global Intermediary Identification Number

PVL26B

<ENTER>

Enter the 19 character GIIN From Part V, Line 26b.

(12)

Mailing Address of Financial Institutions

PVL27

<ENTER>

Enter the first 35 characters from Part V, Line27.

(13)

Institution Country/City/State

PVL28

<ENTER>

Enter the first 35 characters from Part V, Line 28.

(14)

Description of Asset

PVIL29

<ENTER>

Enter the first 20 characters from Part VI, Line 29.

(15)

Identifying Number

PVIL30

<ENTER>

Enter the first 20 characters from Part VI, Line 30.

(16)

Date Asset Acquired

PVIL31A

<ENTER>

Enter the Date from Part VI, line 31a in MMDDYY format.

(17)

Date Asset Disposed

PVIL31B

<ENTER>

Enter the date from Part VI, line 31b in MMDDYY format.

(18)

Jointly Owned

PVIL31C

<ENTER>

Enter a "1" if checkbox c, Part VI, line 31, is marked.

(19)

No Tax Item Reported

PVIL31D

<ENTER>

Enter a "1" if checkbox d, Part VI, line 31, is marked

(20)

Maximum Value of Asset

PVIL32

<ENTER>

Enter the alpha character from the box marked from Part VI, line 32.

(21)

Maximum Value Money Amount

PVIL32 $

<ENTER>

Enter the amount from Part VI, line 32e.

(22)

Foreign Currency Rate

PVIL33

<ENTER>

From Part VI, line 33:
Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.

(23)

Foreign Currency in which Asset is Denominated

PVIL34A

<ENTER>

Enter the first 35 characters from Part V, Line 34a.

(24)

Foreign Currency Exchange Rate Used to Convert

PVIL34B

<ENTER>

Enter the first 35 characters from Part V, Line 34b.

(25)

Source of Exchange Rate Used

PVIL34C

<ENTER>

Enter the first 35 characters from Part V, Line 34c

(26)

Name of Foreign Entity

PVIL35A

<ENTER>

Enter the first 35 characters from Part VI, Line 35a.

(27)

Global Intermediary Identification Number

PVIL35B

<ENTER>

Enter the 19 character GIIN from Part VI, Line 35b.

(28)

Type of Foreign Entity

PVIL35C

<ENTER>

Enter the number representing the box marked from Part VI, line 35c.

(29)

Mailing Address of Foreign Entity

PVIL35D

<ENTER>

Enter the first 35 characters from Part V, Line 35d.

(30)

Country/City/State

PVIL35E

<ENTER>

Enter the first 35 characters from Part VI, Line 35e.

(31)

Name of Insurer or Counterpart

PVIL36A

<ENTER>

Enter the first 35 characters from Part VI, Line 36a

(32)

Issuer or Counterparty Checkbox

PVIL36A CKBX

<ENTER>

Enter the following from the boxes below Part VI, line 36:

1. Enter "0" if both boxes are marked or neither box is marked

2. Enter "1" if Issuer box is marked.

3. Enter "2" if Counterparty box is marked.

(33)

Type of Insurer or Counterpart

PVIL36B

<ENTER>

Enter the number representing the box marked from Part VI, line 36b.

(34)

Insurer Data

PVIL36C

<ENTER>

From Part VI, line 36c:

Enter "1" if the U.S. Person box is marked.

Enter "2" if the Foreign Person box is marked.

Enter "3" if both boxes are marked.

(35)

Mailing Address of Issuer or Counterparty

PVIL36D

<ENTER>

Enter the first 35 characters from Part VI, Line 36d.

(36)

Insurer Country/City/State

PVIL36E

<ENTER>

Enter the first 35 characters from Part VI, Line 36e.

(1)

Section Number

SECT:

Press <Enter> if already present on the screen; otherwise enter "07" - "31" always.

(2)

Section Type of Account

PVL20

<ENTER>

From Part V, line 20:
Enter "1" if the Deposit box is marked.
Enter "2" if the Custodial box is marked.
Enter "3" if both boxes are marked.

(3)

Account Number

PVL21

<ENTER>

Enter up to 20 characters from Part V, line 21.

1. Enter hyphens where shown. Ignore all other special characters.

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

(4)

Account Data

PVL22

<ENTER>

Enter the alpha character for each box that is marked from Part V, line 22.

(5)

Maximum Value of Account

PVL23 $

<ENTER>

Enter the amount from Part V, line 23.

(6)

Foreign Currency Exchange Rate

PVL24

<ENTER>

From Part V, line 24:
Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.

(7)

Foreign Currency in Which Account is Maintained

PVL25A

<ENTER>

Enter the first 35 characters from Part V, Line 25a.

(8)

Foreign Currency Exchange Rate

PVL25B

<ENTER>

Enter the first 35 characters from Part V, Line 25b.

(9)

Source of Exchange Rate

PVL25C

<ENTER>

Enter the first 35 characters from Part V, Line 25c.

(10)

Name of Financial Institution

PVL26A

<ENTER>

Enter the first 35 characters from Part V, Line 26a.

(11)

Global Intermediary Identification Number

PVL26B

<ENTER>

Enter the 19 character GIIN from Part V, Line 26b.

(12)

Mailing Address of Financial Institutions

PVL27

<ENTER>

Enter the first 35 characters from Part V, Line 27.

(13)

Institution Country/City/State

PVL28

<ENTER>

Enter the first 35 characters from Part V, Line 28.

(14)

Description of Asset

PVIL29

<ENTER>

Enter the first 20 characters from Part VI, Line 29.

(15)

Identifying Number

PVIL30

<ENTER>

Enter the first 20 characters from Part VI, Line 30.

(16)

Date Asset Acquired

PVIL31A

<ENTER>

Enter the Date from Part VI, line 31a in MMDDYY format.

(17)

Date Asset Disposed

PVIL31B

<ENTER>

Enter the date from Part VI, line 31b in MMDDYY format.

(18)

Jointly Owned

PVIL31C

<ENTER>

Enter a "1" if checkbox c, Part VI, line 31, is marked.

(19)

No Tax Item Reported

PVIL31D

<ENTER>

Enter a "1" if checkbox d, Part VI, line 31, is marked

(20)

Maximum Value of Asset

PVIL32

<ENTER>

Enter the alpha character from the box marked from Part VI, line 32.

(21)

Maximum Value Money Amount

PVIL32$

<ENTER>

Enter the amount from Part VI, line 32e.

(22)

Foreign Currency Rate

PVIL33

<ENTER>

From Part VI, line 33:

Enter "1" if the Yes box is marked.

Enter "2" if the No box is marked.

Enter "3" if both boxes are marked.

(23)

Foreign Currency in which Asset is Denominated

PVIL34A

<ENTER>

Enter the first 35 characters from Part VI, Line 34a.

(24)

Foreign Currency Exchange Rate Used to Convert

PVIL34B

<ENTER>

Enter the first 35 characters from Part VI, Line 34b.

(25)

Source of Exchange Rate Used

PVIL34C

<ENTER>

Enter the first 35 characters from Part VI, Line 34c

(26)

Name of Foreign Entity

PVIL35A

<ENTER>

Enter the first 35 characters from Part VI, Line 35a.

(27)

Global Intermediary Identification Number

PVIL35B

<ENTER>

Enter the 19 character GIIN from Part VI, Line 35b.

(28)

Type of Foreign Entity

PVIL35C

<ENTER>

Enter the number representing the box marked from Part VI, line 35c.

(29)

Mailing Address of Foreign Entity

PVIL35D

<ENTER>

Enter the first 35 characters from Part VI, Line 35d.

(30)

Country/City/State

PVIL35E

<ENTER>

Enter the first 35 characters from Part VI, Line 35e.

(31)

Name of Insurer or Counterpart

PVIL36A

<ENTER>

Enter the first 35 characters from Part VI, Line 36a

(32)

Issuer or Counterparty Checkbox

PVIL36ACKBX

<ENTER>

Enter the value of the boxes in Part VI, line 36a as follows:
0 - No boxes Checked

1 – Issuer

2 – Counterparty

(33)

Type of Insurer or Counterpart

PVIL36B

<ENTER>

Enter the number representing the box marked from Part VI, line 36b.

(34)

Insurer Data

PVIL36C

<ENTER>

From Part VI, line 36c:

Enter "1" if the U.S. Person box is marked.

Enter "2" if the Foreign Person box is marked.

Enter "3" if both boxes are marked.

(35)

Mailing Address of Issuer or Counterparty

PVIL36D

<ENTER>

Enter the first 35 characters from Part VI, Line 36d.

(36)

Insurer Country/City/State

PVIL36E

<ENTER>

Enter the first 35 characters from Part VI, Line 36e.

(1)

Section Number

SECT:

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

(2)

Serial Number

SER#

<ENTER>

Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from the upper right hand corner of the Form 8966. If the serial number has been generated by the system (see IRM 3.24.37.4.5, Sequential Document Entry) verify it matches the document being entered.

(3)

Tax Year

YEAR

(auto)

2023 will generate for each document. For prior year 2021 or 2, back into Tax Year field and enter the correct tax year. Do not transcribe tax year 2020 and prior.

(4)

Form Identifier Number

FRMID#

<ENTER>

Enter the three-digit Paper Form Identifier Number.

1. Must be three digits.

2. Valid numerics are 0-9, and period (.).

3. Enter a period (.) for all illegible, invalid, or missing numerics.

4. Enter 3 periods (...) if the entire three-digit number is missing.

(5)

Corrected Report Checkbox

CORCKBX

<ENTER>

Enter "1" if the "Corrected report" checkbox is marked above Part I.
Enter "0" if the box is not marked.

(6)

Amended Report Checkbox

AMDCKBX

<ENTER>

Enter "1" if the "Amended report" checkbox is marked above Part I.
Enter "0" if the box is not marked.

(7)

Voided Report Checkbox

VOIDCKBX

<ENTER>

Enter "1" if the "Voided report" checkbox is marked above Part I.
Enter "0" if the box is not marked.

(8)

No Accounts of Assets to Report Checkbox

ACCTCKBX

<ENTER>

Enter a "1" if the No Accounts to Report checkbox is marked above Part 1.
Enter "0" if the No Accounts to Report checkbox is not marked.

(9)

Name of Filer

PIL1A

<ENTER>
★★★★★★

Enter up to 35 characters from the name as shown from Part I, line 1a.

1. Enter ampersands and hyphens where shown.

2. Enter a period for an illegible character.

(10)

Filer Category

PIL1B

<ENTER>

Enter the two-character Filer Category from the boxes on line 1b.
(a) Enter a period for each illegible character.

(11)

Number, Street and Room or Suite

PIL2

<ENTER>

Enter up to 35 characters of the street address from Part I, line 2.
(a) Space for illegible characters, characters not accepted, and special characters <,>, and (.

(12)

City or Town

PIL3A

<ENTER>

Enter up to 35 characters of the city or town listed in Part I, line 3a.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(13)

State/Province/Region

PIL3B

<ENTER>

Enter up to 35 characters of the state/province or region listed in Part I, line 3b.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(14)

Country (including postal code)

PIL3C

<ENTER>

Enter up to 40 characters of the country including the postal code from Part I, line 3c.
(a) Space for illegible characters, characters not accepted, and special characters <, >, (.

(15)

Global Intermediary Identification Number

PIL4

<ENTER>

Enter the 19 characters (16 numbers and 3 preprinted periods) present in Part I, line 4.

1. Foreign Address Present - If a foreign address is present, a GIIN must be present and entered. If a GIIN is not present, or other than 16 legible numbers and 3 periods, pull the document and replace with an extra document or renumber.

   • Domestic Address Present - If a domestic address is present, and a GIIN is not present, enter “0”.

(16)

TIN of Filer

PIL5

<ENTER>

Enter the TIN from Part I, line 5.

(17)

Name of Sponsored Entity

PIL6

<ENTER>

Enter up to 35 characters from the name as shown in Part I, line 6 if present.
(a) Enter ampersands and hyphens where shown.
(b) Space for all other special characters.

(c) Enter a period for an illegible character.

(18)

Number, Street and Room or Suite

PIL7

<ENTER>

Enter up to 35 characters of the street address from Part I, line 7.
Space for illegible characters, characters not accepted, and special characters <, >, and (.

(19)

City or Town

PIL8A

<ENTER>

Enter up to 35 characters of the city or town listed in Part I, line 8a.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(20)

State/Province/Region

PIL8B

<ENTER>

Enter up to 35 characters of the state/province or region listed in Part I, line 8b.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(21)

Country (including postal code)

PIL8C

<ENTER>

Enter up to 40 characters of the country including the postal code from Part I, line 8c.
(a) Space for illegible characters, characters not accepted and special characters <, >, and (.

(22)

Global Intermediary Identification Number

PIL9

<ENTER>

Enter the 19 characters (16 numbers and 3 preprinted periods) as shown in Part I, line 9.
CAUTION: If not present, or other than 16 legible numbers and 3 periods, press <Enter>.

(23)

TIN

PIL10

<ENTER>

Enter the TIN from Part I, line 10.

(1)

Section Number

SECT:

<ENTER>

Press <ENTER> if already present on the screen; otherwise, enter 02.

(2)

Name of Account Holder

PIIL1A

<ENTER>

Enter up to 35 characters from the name as shown in Part II, line 1a.
(a) Enter ampersands and hyphens where shown.
(b) Space for numbers and all other special characters.
Enter a period for an illegible character.

(3)

Account Holder

PIIL1B

<ENTER>

Enter the following values for line 1b:
0 = no box checked
1 = Individual box checked
2 = Entity box checked
3 = both boxes checked

(4)

Number, Street and Room or Suite

PIIL2

<ENTER>

Enter up to 35 characters of the street address from Part II, line 2.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(5)

City or Town

PIIL3A

<ENTER>

Enter up to 35 characters of the city or town as shown in Part II, line 3a.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(6)

State/Province/Region

PIIL3B

<ENTER>

Enter up to 35 characters of the state/province or region as shown on Part II, line 3b.
(a) Space for illegible characters, character not accepted, and special characters <, >, and (.

(7)

Country (including postal code)

PIIL3C

<ENTER>

Enter up to 40 characters of the country including the postal code as shown on Part II, line 3c.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(8)

TIN of Account Holder

PIIL4

<ENTER>

Enter the TIN from Part II, line 4.

(9)

If the Account Holder or Payee is an Entity ...

PIIL5

<ENTER>

Enter up to 5 numbers in sequential order based on the boxes checked in Part II, line 5:

1. Enter "1" if Owner- Documented FFI with specified U.S. owner(s) checkbox is marked.

2. Enter "2" if Non-participating FI checkbox is marked.

3. Enter "3" if Direct Reporting NFFE checkbox is marked.

4. Enter "4" if Passive NFFE with substantial U.S. owner(s) checkbox is marked.

5. Enter "5" if Specified U.S. Person checkbox is marked.

6. Press <ENTER> if no entry is present.

(10)

Name of Owner

PIIIL1

<ENTER>

Enter up to 35 characters from the name as shown on Part III, line 1.
(a) Enter ampersands and hyphens where shown.
(b) Space for numbers and all other special characters.
Enter a period for an illegible character.

(11)

Number, Street and Room or Suite

PIIIL2

<ENTER>

Enter up to 35 characters of the street address as shown on Part III, line 2.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(12)

City or Town

PIIIL3A

<ENTER>

Enter up to 35 characters of the city or town as shown on Part III, line 3a.
(a) Space for illegible characters, characters not accepted, and special characters <, > and (.

(13)

State/Province/Region

PIIIL3B

<ENTER>

Enter up to 35 characters of the state/province or region as shown Part III, line 3b.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(14)

Country (including postal code)

PIIIL3C

<ENTER>

Enter up to 40 characters of the country including the postal code as shown on Part III, line 3c.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

(15)

TIN of Owner

PIIIL4

<ENTER>

Enter the TIN from Part III, line 4.

(16)

Account Number

PIVL1

<ENTER>

Enter up to 40 characters of the account number from Part IV, line 1.
(a) Space for illegible characters, and special characters <, >, and (.

(17)

Currency Code

PIVL2

<ENTER>

Enter the three-letter code from Part IV, line 2 if present.
(a) If three letters are separated periods enter the three letters only.
(b) If other than three letters, press <ENTER>.
(c) If illegible characters, numbers, or multiple entries are present, press <ENTER>.

(18)

Account Balance

PIVL3 $

<ENTER>

Enter the dollar amount from Part IV, line 3 in dollars only.
Press <ENTER> if no entry.

(19)

Check if Account closed during the Year

PIV3CKBX

<ENTER>

Enter a "1" if the checkbox is marked on Part IV, line 3b.
Enter "0" if the box is not marked.

(20)

Interest

PIVL4A $

<ENTER>

Enter the dollar amount from Part IV, line 4a in dollars only.
Press <ENTER> if no entry.

(21)

Dividends

PIVL4B $

<ENTER>

Enter the dollar amount from Part IV, line 4b in dollars only.
Press <ENTER> if no entry.

(22)

Gross Proceeds/Redemptions

PIVL4C $

<ENTER>

Enter the dollar amount Part IV, line 4c in dollars only.
Press <ENTER> if no entry.

(23)

Other

PIVL4D $

<ENTER>

Enter the dollar amount Part IV, line 4d in dollars only.
Press <ENTER> if no entry.

(24)

Check Applicable Pooled Reporting Type

PVL1

<ENTER>

Enter up to 6 numbers in sequential order based on the boxes checked in Part V, line 1:

1. Enter "1" if Recalcitrant account holders with U.S. Indicia checkbox is marked.

2. Enter "2" if Dormant Accounts checkbox is marked.

3. Enter "3" if Recalcitrant account holders that are U.S. persons checkbox is marked.

4. Enter "4" if Recalcitrant account holders without U.S. Indicia checkbox is marked.

5. Enter "5" if Non-participating FFI checkbox is marked.

6. Enter "6" if Recalcitrant account holders that are passive NFFEs checkbox is marked.

7. Press <ENTER> if no entry is present.

(25)

Number of Accounts

PVL2

<ENTER>

Enter the number in Part V, line 2.
Press <ENTER> if no entry.

(26)

Aggregated Payment Amount

PVL3 $

<ENTER>

Enter the dollar amount in dollars only in Part V, line 3.
Press <ENTER> if no entry.

(27)

Aggregated Account Balance

PVL4 $

<ENTER>

Enter the dollar amount in dollars only present in Part V, line 4.
Press <ENTER> if no entry.

(28)

Currency Code

PVL5

<ENTER>

Enter the three-letter code present in Part V, line 5.
(a) If three letters are separated periods enter the three letters only.
(b) If other than three letters, press <ENTER>.

(29)

Correspondence Indicator

CORID

<ENTER>

Enter the 14-digit numeric Correspondence Indicator edited at the bottom of Page 1.
(a) Enter periods for invalid or illegible characters.
(b) If more than 14 digits, enter the first 14 digits. Ignore excess digits.
If less than 14 digits, enter digits present, and fill remainder with periods.