3.24.27. EPMF Return Processing Form 5500-EZ

San Juan

PR

00901

Kingshill

VI

00850

Agana

GU

96910

(1)

SC Block Control

ABC

(auto)

The screen displays the ABC entered in the EOP Dialog box, as described in IRM 3.24.38. You cannot change it.

(2)

Block DLN

DLN

<ENTER>

Enter the first 11 digits as shown:

1. Form 813, Block DLN box.

2. Form 1332, Document Locator Number box.

3. Form 3893, box 2, Document locator number.

(3)

Batch Number

BATCH

<ENTER>

Enter the batch number as follows:

1. Form 813, Batch Ctr. Number box.

2. Form 1332, Batch control number box.

3. Form 3893, box 3, Batch number.

4. If not present, secure the number from the batch transmittal sheet.

(4)

Document Count

COUNT

<ENTER>

Enter the document count as follows:

1. Forms 813, 1332 the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

2. Form 3893, box 4, Document Count.

(5)

Pre-journalized Credit Amount

CR

<ENTER>

Enter the amount shown:

1. Form 813 - shown as the Total Credit Amount or if adjusted, enter the adjusted total.

2. Form 3893, box 5, Credit amount.

3. ENTER DOLLARS.

(6)

Filling <ENTER>'s

<ENTER><ENTER><ENTER><ENTER><ENTER>

Press <ENTER> 5 times.

(7)

Source Code

SOURCE

<ENTER>

If the control document is a Form 3893, and box 11 is checked, enter as follows:

1. R = "Reprocessable" box checked.

2. N = "Reinput of Unpostable Document" box checked.

3. 4 = "SC reinput" box checked.

4. None of the boxes checked, consult your supervisor, who determines if you need a Source Code.

(8)

Year Digit

YEAR

<ENTER>

If the control document is a Form 3893, enter the digit from box 12 (current or otherwise).

1. This is a MUST ENTER field if the Source Code is "R", "N", or "4".

(9)

Filling <ENTER>

<ENTER>

Press <ENTER> once.

(10)

RPS Indicator

RPS

<ENTER>

Enter a "2" if:

1. Forms 813, 1332 - "RPS" is edited or stamped in the upper center margin, or "RPS" is in the header of the Form 1332.

2. Form 3893 - box 13 is checked.

(1)

Section Number

SECT:

(auto)

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

(2)

Serial Number

SER#

<ENTER>

Enter the last two digits of the 13-digit DLN from the upper portion of the form.

(3)

Check Digit

CD

<ENTER>

Enter the Check Digit if present.

1. If not present, press <ENTER>.

2. See narrative portion of IRM 3.24.27.8, for procedures.

(4)

Name Control

2ANC

<ENTER>

Enter the underlined or edited Name Control from Line 2a. See narrative portion of IRM 3.24.27.6, Name Control, for procedures.

(5)

Employer Identification Number (EIN)

2BEIN

<ENTER> ★★★★★★

Enter the EIN from Line 2b.

1. See standard rules in IRM 3.24.38.

2. For error message INVALID CHECK DIGIT, see the narrative portion of IRM 3.24.27.

(6)

Plan Number

1BPL#

<ENTER>

Enter the plan number from Line 1b. The plan number is a three-digit field.

1. If the plan number is incomplete, more or fewer than three-digits, press <Enter>.

2. If there is more than one plan number present enter the first plan number.

(7)

Address Check

ADDRESS CHECK?

<ENTER>

Always Enter "N".

(8)

Street Key

STREET KEY

<ENTER>

See IRM 3.24.38, for procedures.

(9)

ZIP Key

ZIP KEY

<ENTER>

See IRM 3.24.38, for procedures.

(10)

Tax Period Ending

TAXPR

<ENTER>

Enter the edited digits in YYYYMM format from the upper right above block A.

1. For special instructions, see IRM 3.24.38.

2. If not edited, enter current processing year.

(11)

Plan Year Beginning Date

BEGDATE

<ENTER>

Enter the plan year beginning date in MMDDYYYY format shown above Line A. If illegible, missing, or incomplete, press <Enter>.

(12)

Plan Year Ending Date

ENDDATE

<ENTER>

Enter the plan year ending date in MMDDYYYY format shown above Line A. If illegible, missing, or incomplete, press <Enter>.

(13)

Received Date

RDATE

<ENTER> ★★★★★★

Enter received date in MMDDYYYY format.

1. Stamped on the face of the return.

2. Edited on the face of the return.

3. Printed via a cash register in the upper right corner.

4. For special instructions, see IRM 3.24.38.

(14)

Computer Condition Code

CCC

<ENTER>

Enter the edited characters from the Part II box in the middle of the form.

1. If a CCC "G" is edited, enter the CCC "G" and enter Sections 01, 02, 03, 04 and 05.

2. If a CCC "1" is edited, enter the CCC "1" and enter the elements shown in Exhibit 3.24.27-7.

3. If CCC "G" and CCC "1" are present pick up both CCC's and follow the instructions for CCC "1". See Exhibit 3.24.27-7.

(15)

Line A (1), First Return Filed

LA(1)

<ENTER>

Enter a "1" if the box is checked for Line A(1).

(16)

Line A (2), Amended Return

LA(2)

<ENTER>

Enter a "1" if the box is checked for Line A(2).

(17)

Line A (3), Final Return Filed

LA(3)

<ENTER>

Enter a "1" if the box is checked for Line A(3).

(18)

Line A (4), Short Plan Year Return

LA(4)

<ENTER>

Enter a "1" if the box is checked for Line A(4).

(19)

Filing under Form 5558 Extension of Time

LB1

<ENTER>

Enter a 1 if the box is checked for Line B1, Form 5558.

(20)

Filing under Automatic Extension of Time

LB2

<ENTER>

Enter a 1 if the box is checked for Line B2, Automatic Extension.

(21)

Filing under Special Extension of Time

LB3

<ENTER>

Enter a 1 if the box is checked for Line B3, Special Extension.

(22)

Foreign Plan Indicator

LNC

<ENTER> ★★★★★★

Enter the edited number from the right of the box.

(23)

IRS Late Filer Penalty Relief Program

LD

<ENTER>

Enter a "1" if the box is checked for Line D.

(24)

Secure Act 201

LE

<ENTER>

Enter a 1 if the box is checked for Line E.

(25)

Date Plan First Became Effective

1CDATE

<ENTER>

Enter the date in MMDDYYYY format from Part II, Line 1c. If the date is incomplete, missing, or illegible leave blank, press enter and continue processing.

(26)

Employer's Telephone Number

L2C

<ENTER>

Enter the telephone number from Part II, Line 2c.

(27)

Business Code

L2D

<ENTER>

Enter the Business Code from Part II, Line 2d. A Business Code is a six-digit numeric field.

1. If the Business Code is incomplete, more or fewer than six digits, press enter.

2. If an alpha is present, press enter.

3. If there is more than one business code present, enter the first business code.

(28)

Action Code

ERS

<ENTER>

Enter the codes shown in the bottom left margin.

(29)

Audit Code

BOTMID

<ENTER>

Enter the codes shown in the bottom center margin.

(30)

Signature Indicator

SIGN

<ENTER>

Enter the edited number on the bottom right of the first page of the return.

• "1" if the return is signed, printed or stamped.

• "2" if it is not signed.

(1)

Section Number

SECT:

<ENTER>

<ENTER> If already present on the screen; otherwise enter "02" always.

(2)

Name of Plan

1ANAME

<ENTER>

Enter the Plan Name from Part II, Line 1a. Input up to 35 characters. Abbreviate as needed. Input remaining name on the continuation line.

(3)

Name of Plan Continued

1ACONT

<ENTER>

Enter the Plan Name from Part II, Line 1a. Input as much of the remainder of name as fits.

(4)

Employer’s Name

2ANAME

<ENTER>

Enter the Employer’s Name from Part II, Line 2a. See IRM 3.24.27.6.

(5)

Employer’s Name Continued

2ANAMECONT

<ENTER>

Enter the Employer’s Name from Part II, Line 2a continued.

(6)

Sort Name
(Trade Name)

2ASRT

<ENTER>

Enter the Sort Name from Part II, Line 2a, Trade name of business.

(7)

Care of Name Line

2AC/O

<ENTER>

Enter the In care of name shown on Part II Line 2a.

1. Do not enter Care-of-Sign (%) if shown.

(8)

Foreign Address

FGNADD

<ENTER>

Enter any foreign address. See IRM 3.24.38, for additional instructions.

(9)

Street Address

2AADDR

<ENTER>

Enter the Mailing address from Part II, Line 2a or as edited.

(10)

City

2ACITY

<ENTER>

Enter the city from Part II, Line 2a or as edited.

1. Enter Major City Code, if appropriate.

(11)

State

2AST

<ENTER>

Enter the state code from Part II, Line 2a or as edited.

(12)

ZIP Code

2AZIP

<ENTER>

Enter the ZIP Code from Part II, Line 2a or as edited.

(1)

Section Number

SECT:

<ENTER>

<ENTER> If already present on the screen; otherwise enter "03" always.

(2)

Plan Administrator's Name

3ANAME

<ENTER>

Enter the name from Part II, Line 3a. Do not enter the word "Same" on the Plan Administrator's Name line, enter the Employer’s name as shown on Part II, line 2a or as edited.

(3)

Plan Administrator's Name Continued

3ANAMECONT

<ENTER>

Enter the name from Part II, Line 3a continued.

(4)

Plan Administrator's Address

3AADDR

<ENTER>

Enter the address from Part II, Line 3a.

(5)

Plan Administrator's Foreign Address

3AFGNADD

<ENTER>

Enter the foreign address from Part II, Line 3a.

(6)

Plan Administrator's City

3ACITY

<ENTER>

Enter the City from Part II, Line 3a.

(7)

Plan Administrator's State

3AST

<ENTER>

Enter the State from Part II, Line 3a.

(8)

Plan Administrator's ZIP

3AZIP

<ENTER>

Enter the ZIP from Part II, Line 3a.

(9)

Plan Administrator's EIN

3BEIN

<ENTER>

Enter the EIN from Part II, Line 3b.

(1)

Section Number

SECT:

<ENTER>

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

(2)

Employer’s Name Change Since Last Return

4ANAME

<ENTER>

Enter the Name from Part II, Line 4a.

(3)

EIN Changed Since Last Return

4BEIN

<ENTER>

Enter the EIN from Part II, Line 4b.

(4)

Plan Name

4CPNAME

<ENTER>

Enter the name from Part II, Line 4c.

(5)

Plan Number Changed

4DPN

<ENTER>

Enter the Plan Number from Part II, Line 4d. If the plan number is incomplete, more or less than three digits, press <Enter>.

(6)

Total Number of Participants Beginning of Year (BOY)

L5A(1)

<ENTER>

Enter the number from Part II, Line 5a(1).

(7)

Total Number of Active Participants BOY

L5A(2)

<ENTER>

Enter the number from Part II, Line 5a(2).

(8)

Total Number of Participants Ending of Year (EOY)

L5B(1)

<ENTER>

Enter the number from Part II, Line 5b(1).

(9)

Total Number of Active Participants EOY

L5B(2)

<ENTER>

Enter the number from Part II, Line 5b(2).

(10)

Number of participants who terminated employment during the plan year with accrued benefits that were less than 100% vested

L5C

<ENTER>

Enter the number from Part II, Line 5c.

(11)

Total Plan Assets BOY

6A(1) $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 6a column (1).

(12)

Total Plan Assets EOY

6A(2) $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 6a column (2).

(13)

Total Plan Liabilities BOY

6B(1) $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 6b column (1).

(14)

Total Plan Liabilities EOY

6B(2) $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 6b column (2).

(15)

Net Plan Assets BOY

6C(1) $

<ENTER>
Minus (-) ★★★★★★

Enter the amount from Part III, Line 6c column (1).

(16)

Net Plan Assets EOY

6C(2) $

<ENTER>
Minus (-) ★★★★★★

Enter the amount from Part III, Line 6c column (2).

(1)

Section Number

SECT:

<ENTER>

<ENTER> If already present on the screen: otherwise enter "05" always.

(2)

Employers Contributions

L7A $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 7a.

(3)

Participants Contributions

L7B $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 7b.

(4)

Others Contributions

L7C $

<ENTER>
Minus (-)

Enter the amount from Part III, Line 7c.

(5)

Plan Characteristics 1

8BOX1

<ENTER>

Enter the codes from Part IV, Line 8 Box 1. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(6)

Plan Characteristics 2

8BOX2

<ENTER>

Enter the codes from Part IV, Line 8 Box 2. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(7)

Plan Characteristics 3

8BOX3

<ENTER>

Enter the codes from Part IV, Line 8 Box 3. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(8)

Plan Characteristics 4

8BOX4

<ENTER>

Enter the codes from Part IV, Line 8 Box 4. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(9)

Plan Characteristics 5

8BOX5

<ENTER>

Enter the codes from Part IV, Line 8 Box 5. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(10)

Plan Characteristics 6

8BOX6

<ENTER>

Enter the codes from Part IV, Line 8 Box 6. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(11)

Plan Characteristics 7

8BOX7

<ENTER>

Enter the codes from Part IV, Line 8 Box 7. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(12)

Plan Characteristics 8

8BOX8

<ENTER>

Enter the codes from Part IV, Line 8 Box 8. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(13)

Plan Characteristics 9

8BOX9

<ENTER>

Enter the codes from Part IV, Line 8 Box 9. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(14)

Plan Characteristics 10

8BOX10

<ENTER>

Enter the codes from Part IV, Line 8 Box 10. This is a two-character (alpha and numeric) field.

1. If the Plan Characteristics Field is more or fewer than two characters, press enter.

(15)

During the Year Loans?

9Y/N

<ENTER>

Enter as follows:

1. Enter a "1" if checked Yes.

2. Enter a "2" if checked No.

(16)

Loans Amount

L9 $

<ENTER>
Minus (-)

Enter the amount from Part V, Line 9.

(17)

Benefit Plan Minimum Funding Requirement

10Y/N

<ENTER>

Enter as follows:

1. Enter a "1" if checked Yes.

2. Enter a "2" if checked No.

(18)

Unpaid Minimum Required Contributions for all years from Schedule SB, line 40

10A $

<ENTER>

Enter the amount from Part V, Line 10a.

(19)

Requirements of Section 412

11Y/N

<ENTER>

Enter as follows:

1. Enter a "1" if checked Yes.

2. Enter a "2" if checked No.

(20)

Date of Ruling Letter

11ADATE

<ENTER>

Enter the date in MMDDYYYY format from Line 11a.

(21)

Minimum Required Contribution

11B $

<ENTER>
MINUS (-)

Enter the amount from Part V, Line 11b.

(22)

Employer Amount

11C $

<ENTER>
MINUS (-)

Enter the amount from Part V, Line 11c.

(23)

Subtract 12C from 12B

11D $

<ENTER>
MINUS (-)

Enter the amount from Part V, Line 11d.

(24)

Will Funding be met?

11EY/N

<ENTER>

Enter as follows:

1. Enter a "1" if checked Yes.

2. Enter a "2" if checked No.

3. Press "Enter" if checked N/A.

.

(25)

Opinion Letter Date

12ADATE

<ENTER>

Enter the date in MMDDYYYY format from Line 12a.

(26)

Opinion Letter Serial Number

12B#

<ENTER>

Enter the first 7-digit alpha/numeric characters. It’ll begin with a capital letter followed by six (6) numbers from Line 12.

(25)

Preparer Name

PNAME

<ENTER>

Press <ENTER> always.

(26)

Preparer Firm Name

FNAME

<ENTER>

Press <ENTER> always.

(27)

Preparer Street Address

PADD

<ENTER>

Press <ENTER> always.

(28)

Preparer City Name

PCITY

<ENTER>

Press <ENTER> always.

(29)

Preparer State Code

PST

<ENTER>

Press <ENTER> always.

(30)

Preparer ZIP Code

PZIP

<ENTER>

Press <ENTER> always.

(31)

Preparation Code

PREP

<ENTER>

Press <ENTER> always.

(32)

Preparer TIN

PTIN

<ENTER>

Press <ENTER> always.

(33)

Preparer EIN

PEIN

<ENTER>

Press <ENTER> always.

(34)

Preparer Telephone #

PTEL#

<ENTER>

Press <ENTER> always.

(1)

Section Number

SECT:

ENTER

Section 01 always generates. No entry required.

(2)

Serial Number

SER#

ENTER

Enter the last two digits of the 13-digit DLN from the upper portion of the form.

(3)

Check Digit

CD

ENTER

Enter the Check Digit if present. If not present press <ENTER>.

(4)

Name Control/Line 2A

2ANC

ENTER

Enter the underlined or edited name control from Line 2a. See narrative portion of IRM 3.24.27 for procedures.

(5)

EIN

2BEIN

ENTER
★★★★★★

Enter the EIN from Line 2b.

(6)

Plan Number

1BPL#

ENTER

Enter the Plan Number from Line 1b.

(7)

Tax Period

TAXPR

ENTER

Enter the edited digits in YYYYMM format from the upper right above block A.

1. For special instructions see IRM 3.24.38.

2. If not edited, enter current processing year.

(8)

Plan Year Ending Date

ENDDATE

ENTER

Enter the plan year ending date in MMDDYYYY format shown above Line A.

(9)

Received Date

RDATE

ENTER ★★★★★★

Enter received date in MMDDYYYY format.

1. Stamped on the face of the return.

2. Edited on the face of the return.

3. Printed via a cash register in the upper right corner.

(10)

Computer Condition Code

CCC

ENTER

Enter the edited characters from the Part II box in the middle of the form. CCC "1" for fact of filing.

(11)

Foreign Indicator

LNC

ENTER ★★★★★★

Enter the edited number from the right of the box.

1. 1 = if box is checked,

2. 2 = if the box is not checked,

3. 3 = if the Plan Characteristic code in Part IV 8 or 9 value is 3A. See IRM 3.11.27, Exhibit 3.11.27-1.

4. If both the box is checked and characteristic code in Part IV 8 or 9 value is 3A, edit 1. See IRM 3.11.27. Exhibit 3.11.27-1.

(12)

Audit Code

BOTMID

ENTER

Enter the codes shown in the bottom center margin.

(13)

Signature Indicator

SIGN

ENTER

Edited on the bottom right of the first page of the return, enter the following:

• Enter a 1, if the return is signed, printed, or stamped.

• Enter a 2, if the return is not signed.

After this element, proceed to section 02.

(1)

Section Number

SECT:

ENTER

<ENTER> If already present on the screen: otherwise enter 02 always.

(2)

Name of Plan

1ANAME

ENTER

Enter the Plan Name from Line 1a as shown.

(3)

Name of Plan Continued

1ACONT

ENTER

Enter the Plan Name from Line 1a as shown.

(4)

Employer Name

2ANAME

ENTER

Enter the Employer Name from Line 2a as shown.

(5)

Employer Name Cont.

2ANAMECONT

ENTER

Enter the Employer Name from Line 2a continued.

(6)

Sort Name
(Trade Name)

2ASRT

ENTER

Enter the Sort Name from Line 2a.

(7)

Care of Name Line

2AC/O

ENTER

Enter any Care-of-Name shown on Line 2a.

1. Do not enter Care-of-Sign (%) if shown.

(8)

Foreign Address

FGNADD

ENTER

Enter any foreign address. See IRM 3.24.38, for additional instructions.

(9)

Street Address

2AADDR

ENTER

Enter the Mailing address from Part II, Line 2a or as edited.

(10)

City

2ACITY

ENTER

Enter the city from Line 2a or as edited.

1. Enter Major City Code, if appropriate.

(11)

State

2AST

ENTER

Enter the state code from Line 2a or as edited.

(12)

ZIP Code

2AZIP

ENTER

Enter the ZIP Code from Line 2a or as edited. End the document after this element.

(1)

Section Number

SECT:

(auto)

Section 01 always generates. No entry required.

(2)

Serial Number

SER#

<ENTER>

Enter the last two digits of the 13-digit DLN from the upper portion of the form.

(3)

Check Digit

CD

<ENTER>

No entry required.

(4)

Name Control

2ANC

<ENTER> ★★★★★★

Enter the underlined or edited Name Control from Line 2a. See IRM 3.24.27.6, for procedures.

(5)

EIN

2BEIN

<ENTER>
★★★★★★

Enter the EIN from Line 2b.

1. See standard rules in IRM 3.24.38.

2. For error message INVALID CHECK DIGIT, see the narrative portion of IRM 3.24.27.

(6)

Plan Number

1BPL#

<ENTER>

Enter the plan number from Line 1b. The plan number is a three-digit field.

1. If the plan number is incomplete, more or fewer than three digits, press enter.

2. If there is more than one plan number present, enter the first plan number.

(7)

Address Check

ADDRESS CHECK?

<ENTER>

Always Enter "N".

(8)

Street Key

STREET KEY

<ENTER>

See IRM 3.24.38, for procedures.

(9)

ZIP Key

ZIP KEY

<ENTER>

See IRM 3.24.38, for procedures.

(10)

Tax Period Ending

TAXPR

<ENTER>

Enter the edited digits in YYYYMM format from the upper right above block A.

1. For special instructions, see IRM 3.24.38.

2. If not edited, enter current processing year.

(11)

Plan Year Ending Date

ENDDATE

<ENTER>

Enter the plan year ending date in MMDDYYYY format shown above Line A. If illegible, missing, or incomplete, press <Enter>.

(12)

Received Date

RDATE

<ENTER>
★★★★★★

Enter received date in MMDDYYYY format.

1. Stamped on the face of the return.

2. Edited on the face of the return.

3. Printed via a cash register in the upper right corner.

4. For special instructions, see IRM 3.24.38.

(13)

Computer Condition Code

CCC

<ENTER>

Enter the edited characters from the Part II box in the middle of the form.

1. If a CCC "G" is edited, enter the CCC "G" and enter Sections 01, 02, 03, 04 and 05.

2. If a CCC "1" is edited, enter the CCC "1" and enter the elements shown in Exhibit 3.24.27-7.

3. If CCC "G" and CCC "1" are present, pick up both CCC's and follow the instructions for CCC "1". See Exhibit 3.24.27-7.

(14)

Foreign Plan Indicator

LNC

<ENTER>
★★★★★★

Enter the edited number from the right of the box.

(15)

Audit Code

BOTMID

<ENTER>

Enter the codes shown in the bottom center margin.

(16)

Signature Indicator

SIGN

<ENTER>

Enter the edited number on the bottom right of the first page of the return.

• "1" if the return is signed, printed or stamped.

• "2" if it is not signed.

• End the document after this element.

(1)

Section Number

SECT:

<ENTER>

<ENTER> If already present on the screen: otherwise enter 02 always.

(2)

Name of Plan

1ANAME

<ENTER>

Enter the Plan Name from Line 1a. Input up to 35 characters abbreviate as needed. Input remaining name on the continuation line.

(3)

Name of Plan Continued

1ACONT

<ENTER>

Enter the Plan Name from Line 1a. Input as much of the remainder of name as fits. Do not end in the middle of a word.

(4)

Employer Name

2ANAME

<ENTER>

Enter the Employer Name from Line 2a. See IRM 3.24.27.6.

(5)

Employer Name Continued

2ANAMECONT

<ENTER>

Enter the Employer Name from Line 2a continued.

(6)

Sort Name
(Trade Name)

2ASRT

<ENTER>

Enter the Sort Name from Line 2a.

(7)

Care of Name Line

2AC/O

<ENTER>

Enter any Care-of-Name shown on Line 2a.

1. Do not enter Care-of-Sign (%) if shown.

(8)

Foreign Address

FGNADD

<ENTER>

Enter any foreign address. See IRM 3.24.38, for additional instructions.

(9)

Street Address

2AADDR

<ENTER>

Enter the Mailing address from Part II, Line 2a or as edited.

(10)

City

2ACITY

<ENTER>

Enter the city from Line 2a or as edited.

1. Enter Major City Code, if appropriate.

(11)

State

2AST

<ENTER>

Enter the state code from Line 2a or as edited.

(12)

ZIP Code

2AZIP

<ENTER>

Enter the ZIP Code from Line 2a or as edited.

Guam

GU

Puerto Rico

PR

Virgin Islands

VI

Palau

PW

American Samoa

AS

Northern Mariana Islands

MP

Federated States Micronesia

FM

Marshall Islands

MH