**1120x BUSINESS RULES - RELEASE 1, TAX YEAR 2002**

**SECTION ONE - REJECTS**

+--------+----------------------------------------------+-----+---+---+
| Rule   | Rule Text                                    | Er  | S | T |
| Number |                                              | ror | e | a |
|        |                                              | Ca  | v | x |
|        |                                              | teg | e | T |
|        |                                              | ory | r | y |
|        |                                              |     | i | p |
|        |                                              |     | t | e |
|        |                                              |     | y |   |
+========+==============================================+=====+===+===+
| F11    | If Form 1120, Checkbox A2 \"Personal Holding | Mu  | R | 1 |
| 20-001 | Company\" is checked, then no more than one  | lti | e | 1 |
|        | Schedule PH (Form 1120) must be attached.    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Checkbox A2 \"Personal Holding | M   | R | 1 |
| 20-002 | Company\" is checked, then Schedule PH (Form | iss | e | 1 |
|        | 1120) must be attached.                      | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | Mu  | R | 1 |
| 20-003 | \"Consolidated Return\" is checked, then no  | lti | e | 1 |
|        | more than one Form 851 must be attached.     | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | M   | R | 1 |
| 20-004 | \"Consolidated Return\" is checked, then     | iss | e | 1 |
|        | Form 851 must be attached                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | Mu  | R | 1 |
| 20-007 | \"Consolidated Return\" is checked and Form  | lti | e | 1 |
|        | 1120, Schedule K, Line 13 does not have a    | ple | j | 2 |
|        | choice of \'Yes\' indicated, then no more    | Doc | e | 0 |
|        | than one Form 1120, Schedule M-2, must be    | ume | c |   |
|        | provided.                                    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | M   | R | 1 |
| 20-008 | \"Consolidated Return\" is checked and Form  | iss | e | 1 |
|        | 1120, Schedule K, line 13 does not have a    | ing | j | 2 |
|        | choice of \'Yes\' indicated, then Form 1120, | Do  | e | 0 |
|        | Schedule M-2 must be provided.               | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Item D \"Total Assets\" must      | D   | R | 1 |
| 20-010 | equal Form 1120, Schedule L, Line 15d.       | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | Mu  | R | 1 |
| 20-012 | \"Consolidated Return\" is checked and Form  | lti | e | 1 |
|        | 1120, Schedule K, Line 13 does not have a    | ple | j | 2 |
|        | choice of \'Yes\' indicated, then no more    | Doc | e | 0 |
|        | than one Form 1120 Schedule M-1, must be     | ume | c |   |
|        | provided.                                    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | M   | R | 1 |
| 20-013 | \"Consolidated Return\" is checked and Form  | iss | e | 1 |
|        | 1120, Schedule K, Line 13 does not have a    | ing | j | 2 |
|        | choice of \'Yes\' indicated, then Form 1120  | Do  | e | 0 |
|        | Schedule M-1, must be provided.              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | Mu  | R | 1 |
| 20-016 | \"Consolidated Return\" is checked and Form  | lti | e | 1 |
|        | 1120, Schedule K, Line 13 does not have a    | ple | j | 2 |
|        | choice of \'Yes\' indicated, then no more    | Doc | e | 0 |
|        | than one Form 1120, Schedule L, must be      | ume | c |   |
|        | provided.                                    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6a has a      | M   | R | 1 |
| 20-017 | non-zero value, then one or more Forms 1118  | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | When Form 1120, Line 31\[TotalTax\] plus(+)  | M   | R | 1 |
| 20-018 | Line 33\[EstimatedTaxPenalty\] is greater    | ath | e | 1 |
|        | than Line 32h\[TotalPayments\], then Line 31 | Er  | j | 2 |
|        | plus(+) Line 33 minus(-) Line 32h must equal | ror | e | 0 |
|        | Line 34\[BalanceDue\]. If a value is not     |     | c |   |
|        | provided for any of the lines involved in    |     | t |   |
|        | this rule, treat that line as having the     |     |   |   |
|        | value zero.                                  |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Item A1, checkbox              | M   | R | 1 |
| 20-019 | \"Consolidated Return\" is checked and Form  | iss | e | 1 |
|        | 1120, Schedule K, Line 13 does not have a    | ing | j | 2 |
|        | choice of \'Yes\' indicated, then Form 1120, | Do  | e | 0 |
|        | Schedule L, must be provided.                | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 4 has a non-zero value,   | D   | R | 1 |
| 20-020 | then Form 1120, Line 4 must equal Form 1120, | ata | e | 1 |
|        | Schedule C, Line 19                          | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 9 contains a non-zero     | D   | R | 1 |
| 20-021 | value and the dotted line does not contain   | ata | e | 1 |
|        | \"Form 4684\" (\"form4684indicator\" does    | Mi  | j | 2 |
|        | not contain \"FORM 4684\") then Form 1120,   | sma | e | 0 |
|        | Line 9 must equal Form 4797, Line 18.        | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Direct Deposit Indicator in the Return    | M   | R | 1 |
| 20-024 | Header is checked, then Form 8050 must be    | iss | e | 1 |
|        | attached to the return.                      | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F11    | If EFW (Electronic Funds Withdrawal)         | M   | R | 1 |
| 20-025 | Indicator in the Return Header is checked,   | iss | e | 1 |
|        | then an IRS Payment Record must be attached  | ing | j | 2 |
|        | to the return.                               | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 9, contains a non-zero    | M   | R | 1 |
| 20-027 | value and the dotted line does not contain   | iss | e | 1 |
|        | \"FORM 4684\" (\"form4684Indicator\" does    | ing | j | 2 |
|        | not contain \"FORM 4684\") then Form 4797    | Do  | e | 0 |
|        | must be attached.                            | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | When Form 1120, Line 31\[TotalTax\] plus(+)  | M   | R | 1 |
| 20-030 | Line 33\[EstimatedTaxPenalty\] is less than  | ath | e | 1 |
|        | Line 32h\[TotalPayments\], then Line 32h     | Er  | j | 2 |
|        | minus (-) \[ Line 31 plus(+) Line 33 \] must | ror | e | 0 |
|        | equal Line 35\[OverpaymentAmount\]. If a     |     | c |   |
|        | value is not provided for any of the lines   |     | t |   |
|        | involved in this rule, treat that line as    |     |   |   |
|        | having the value zero.                       |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | M   | R | 1 |
| 20-031 | \"Form(s) (specify)\" is checked and the     | iss | e | 1 |
|        | dotted line contains the value \"5884\"      | ing | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Do  | e | 0 |
|        | value \"5884\") and no other value, then     | cum | c |   |
|        | Form 5884 must be attached.                  | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | Mu  | R | 1 |
| 20-032 | \"Form(s) (specify)\" is checked and the     | lti | e | 1 |
|        | dotted line contains the value \"5884\"      | ple | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Doc | e | 0 |
|        | value \"5884\") and no other value, then no  | ume | c |   |
|        | more than one Form 5884 must be attached.    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | M   | R | 1 |
| 20-033 | \"Form(s) (specify)\" is checked and the     | iss | e | 1 |
|        | dotted line contains the value \"6478\"      | ing | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Do  | e | 0 |
|        | value \"6478\") and no other value, then     | cum | c |   |
|        | Form 6478 must be attached.                  | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | Mu  | R | 1 |
| 20-034 | \"Form(s) (specify)\" is checked and the     | lti | e | 1 |
|        | dotted line contains the value \"6478\"      | ple | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Doc | e | 0 |
|        | value \"6478\") and no other value, then no  | ume | c |   |
|        | more than one Form 6478 must be attached.    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6e has a      | M   | R | 1 |
| 20-035 | non-zero value, then Form 8827 must be       | iss | e | 1 |
|        | attached                                     | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6e has a      | Mu  | R | 1 |
| 20-036 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 8827 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Schedule J, Line 6e must equal    | D   | R | 1 |
| 20-037 | Form 8827, Line 8.                           | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule L, Line 15d is        | M   | R | 1 |
| 20-038 | greater than or equal to 25000, then         | iss | e | 1 |
|        | Schedule M-1, Line 10 must have a non-zero   | ing | j | 2 |
|        | value.                                       | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule L, Line 15d is        | M   | R | 1 |
| 20-039 | greater than or equal to 25000, then         | iss | e | 1 |
|        | Schedule M-2, Line 8 must have a non-zero    | ing | j | 2 |
|        | value.                                       | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Line 2 must equal Form 1120,      | D   | R | 1 |
| 20-040 | Schedule A, Line 8.                          | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 12 has a non-zero value,  | D   | R | 1 |
| 20-041 | then Form 1120, Schedule E, Line 4 must      | ata | e | 1 |
|        | equal Form 1120, Line 12.                    | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, \"General | M   | R | 1 |
| 20-042 | Business Credit Amount\" has a non-zero      | iss | e | 1 |
|        | value AND Form 1120, Schedule J, Line 6d,    | ing | j | 2 |
|        | Checkbox \"Form 3800\" is checked, then Form | Do  | e | 0 |
|        | 3800 must be attached to Form 1120, Schedule | cum | c |   |
|        | J, Line 6(d) checkbox \"Form 3800\".         | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, \"General | Mu  | R | 1 |
| 20-043 | Business Credit Amount\" has a non-zero      | lti | e | 1 |
|        | value AND Form 1120, Schedule J, Line 6d,    | ple | j | 2 |
|        | Checkbox \"Form 3800\" is checked, then no   | Doc | e | 0 |
|        | more than one Form 3800 must be attached to  | ume | c |   |
|        | Form 1120, Schedule J, Line 6(d) checkbox    | nts | t |   |
|        | \"Form 3800\".                               |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 20 has a non-zero value,  | M   | R | 1 |
| 20-044 | then one or more Forms 4562 must be          | iss | e | 1 |
|        | attached.                                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule C, Line 14 has a      | M   | R | 1 |
| 20-049 | non-zero value, then one or more Form 5471   | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 4 has a       | M   | R | 1 |
| 20-058 | non-zero value, then Form 4626 must be       | iss | e | 1 |
|        | attached.                                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 4 has a       | Mu  | R | 1 |
| 20-059 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 4626 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Schedule J, Line 4 must equal     | D   | R | 1 |
| 20-060 | Form 4626, Line 15.                          | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 8 has a non-zero value,   | M   | R | 1 |
| 20-061 | then Schedule D (Form 1120) must be          | iss | e | 1 |
|        | attached.                                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 8 has a non-zero value,   | Mu  | R | 1 |
| 20-062 | then no more than one Schedule D (Form 1120) | lti | e | 1 |
|        | must be attached.                            | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Line 8 must equal Schedule D      | D   | R | 1 |
| 20-063 | (Form 1120) Line 14                          | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 9, \"Net Gain/Loss\" has  | M   | R | 1 |
| 20-064 | a non-zero value and the dotted line         | iss | e | 1 |
|        | contains the value \"Form 4684\"             | ing | j | 2 |
|        | (\"form4684Indicator\" has the value \"FORM  | Do  | e | 0 |
|        | 4684\"), then one or more Form 4684 must be  | cum | c |   |
|        | attached.                                    | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 10, \"Other   | M   | R | 1 |
| 20-065 | Taxes Amount\" has a non-zero value and Form | iss | e | 1 |
|        | 1120, Schedule J, Line 10, Check box         | ing | j | 2 |
|        | \"F4255\" is checked, then Form 4255 must be | Do  | e | 0 |
|        | attached to Form 1120, Schedule J, Line 10,  | cum | c |   |
|        | checkbox \"Form 4255\".                      | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 10, \"Other   | Mu  | R | 1 |
| 20-066 | Taxes Amount\" has a non-zero value and Form | lti | e | 1 |
|        | 1120, Schedule J, Line 10, Check box         | ple | j | 2 |
|        | \"F4255\" is checked, then no more than one  | Doc | e | 0 |
|        | Form 4255 must be attached to Form 1120,     | ume | c |   |
|        | Schedule J, Line 10, checkbox \"Form 4255\"  | nts | t |   |
|        | .                                            |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 32g has a non-zero value  | M   | R | 1 |
| 20-067 | and the dotted line does not contain the     | iss | e | 1 |
|        | value \"ODC\"                                | ing | j | 2 |
|        | (\"ozoneDepletingChemicalsInd\" does not     | Do  | e | 0 |
|        | have the value \"ODC\"), then Form 4136 must | cum | c |   |
|        | be attached.                                 | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 32g has a non-zero value  | Mu  | R | 1 |
| 20-068 | and the dotted line does not contain the     | lti | e | 1 |
|        | value \"ODC\"                                | ple | j | 2 |
|        | (\"ozoneDepletingChemicalsInd\" does not     | Doc | e | 0 |
|        | have the value \"ODC\"), then no more than   | ume | c |   |
|        | one Form 4136 must be attached.              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Line 32g must equal Form 4136,    | D   | R | 1 |
| 20-069 | Line 10.                                     | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | M   | R | 1 |
| 20-070 | \"Form(s) (specify)\" is checked and the     | iss | e | 1 |
|        | dotted line contains the value \"6765\"      | ing | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Do  | e | 0 |
|        | value \"6765\") and no other value, then     | cum | c |   |
|        | Form 6765 must be attached.                  | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | Mu  | R | 1 |
| 20-071 | \"Form(s) (specify)\" is checked and the     | lti | e | 1 |
|        | dotted line contains the value \"6765\"      | ple | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Doc | e | 0 |
|        | value \"6765\") and no other value, then no  | ume | c |   |
|        | more than one Form 6765 must be attached.    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | M   | R | 1 |
| 20-072 | \"Form(s) (specify)\" is checked and the     | iss | e | 1 |
|        | dotted line contains the value \"8586\"      | ing | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Do  | e | 0 |
|        | value \"8586\") and no other value, then     | cum | c |   |
|        | Form 8586 must be attached.                  | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | Mu  | R | 1 |
| 20-073 | \"Form(s) (specify)\" is checked and the     | lti | e | 1 |
|        | dotted line contains the value \"8586\"      | ple | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Doc | e | 0 |
|        | value \"8586\") and no other value, then no  | ume | c |   |
|        | more than one Form 8586 must be attached.    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | M   | R | 1 |
| 20-074 | \"Form(s) (specify)\" is checked and the     | iss | e | 1 |
|        | dotted line contains the value \"3468\"      | ing | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Do  | e | 0 |
|        | value \"3468\") and no other value, then     | cum | c |   |
|        | Form 3468 must be attached.                  | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 6d, checkbox  | Mu  | R | 1 |
| 20-075 | \"Form(s) (specify)\" is checked and the     | lti | e | 1 |
|        | dotted line contains the value \"3468\"      | ple | j | 2 |
|        | (\"otherFormsAttachedIndicator\" has the     | Doc | e | 0 |
|        | value \"3468\") and no other value, then no  | ume | c |   |
|        | more than one Form 3468 must be attached.    | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 9 contains a  | M   | R | 1 |
| 20-076 | non-zero value then Schedule PH (Form 1120)  | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule J, Line 9 contains a  | Mu  | R | 1 |
| 20-077 | non-zero value then no more than one         | lti | e | 1 |
|        | Schedule PH (Form 1120) must be attached.    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 29b has a non-zero value, | D   | R | 1 |
| 20-078 | then Form 1120, Line 29b must equal Form     | ata | e | 1 |
|        | 1120, Schedule C, Line 20.                   | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 31 has a non-zero value,  | D   | R | 1 |
| 20-079 | then Form 1120, Line 31 must equal Form      | ata | e | 1 |
|        | 1120, Schedule J, Line 11.                   | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule K Line 7c has a       | M   | R | 1 |
| 20-089 | non-zero value, then one or more Form 5472   | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule K, Line 4, has a      | M   | R | 1 |
| 20-109 | choice of \'Yes\' indicated, then Name       | iss | e | 1 |
|        | Control and EIN of the Parent - Subsidiary   | ing | j | 2 |
|        | Control Group must be provided.              | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | Name Control of the parent - subsidiary      | Inc | R | 1 |
| 20-110 | controlled group in Form 1120, Schedule K,   | orr | e | 1 |
|        | Line 4 must not be same as the Filer\'s Name | ect | j | 2 |
|        | Control in the Return Header.                | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | EIN of the parent - subsidiary controlled    | Inc | R | 1 |
| 20-111 | group in Form 1120, Schedule K, Line 4 must  | orr | e | 1 |
|        | not be same as Filer\'s EIN in the Return    | ect | j | 2 |
|        | Header.                                      | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 33, check box \"Form 2220 | M   | R | 1 |
| 20-112 | is attached\" is checked, then Form 2220     | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 33, check box \"Form 2220 | Mu  | R | 1 |
| 20-113 | is attached\" is checked, then no more than  | lti | e | 1 |
|        | one Form 2220 must be attached.              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 9, contains a non-zero    | Mu  | R | 1 |
| 20-118 | value and the dotted line does not contain   | lti | e | 1 |
|        | \"FORM 4684\" (\"form4684Indicator\" does    | ple | j | 2 |
|        | not contain \"FORM 4684\") then no more than | Doc | e | 0 |
|        | one Form 4797 must be attached.              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If two or more distinct forms from the list  | M   | R | 1 |
| 20-119 | (Form 3468, Form 5884, Form 6478, Form 6765, | iss | e | 1 |
|        | Form 8586, Form 8820, Form 8826, Form 8830,  | ing | j | 2 |
|        | Form 8835, Form 8845, Form 8846, Form 8847,  | Do  | e | 0 |
|        | Form 8861, Form 8874, Form 8881, Form 8882)  | cum | c |   |
|        | are present in the return, then one Form     | ent | t |   |
|        | 3800 must be attached.                       |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If two or more distinct forms from the list  | Mu  | R | 1 |
| 20-120 | (Form 3468, Form 5884, Form 6478, Form 6765, | lti | e | 1 |
|        | Form 8586, Form 8820, Form 8826, Form 8830,  | ple | j | 2 |
|        | Form 8835, Form 8845, Form 8846, Form 8847,  | Doc | e | 0 |
|        | Form 8861, Form 8874, Form 8881, Form 8882)  | ume | c |   |
|        | are present in the return, then only one     | nts | t |   |
|        | Form 3800 must be attached.                  |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 3468      | Mu  | R | 1 |
| 20-122 | attached to Form 1120.                       | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 4255      | Mu  | R | 1 |
| 20-123 | attached to Form 1120..                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 4797      | Mu  | R | 1 |
| 20-124 | attached to Form 1120.                       | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 5884      | Mu  | R | 1 |
| 20-125 | attached to Form 1120.                       | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 6478      | Mu  | R | 1 |
| 20-126 | attached to Form 1120.                       | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 6765      | Mu  | R | 1 |
| 20-127 | attached to Form 1120.                       | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 8271      | Mu  | R | 1 |
| 20-128 | attached to Form 1120                        | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | There can be no more than one Form 8586      | Mu  | R | 1 |
| 20-129 | attached to Form 1120.                       | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If a \"Protective Statement\" is attached to | M   | R | 1 |
| 20-130 | Form 1120, then one or more Forms 8621 must  | iss | e | 1 |
|        | be attached to the return.                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Schedule K Line 7 has a choice | M   | R | 1 |
| 20-149 | of \'Yes\' indicated, then Line 7b must have | iss | e | 1 |
|        | a value.                                     | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 1 through Line 28 contain | M   | R | 1 |
| 20-150 | a value or Form 1120, Schedule K, Line 13    | iss | e | 1 |
|        | does not have a choice of \'Yes\' indicated  | ing | j | 2 |
|        | or Form 1120, Schedule K, Line 1a "Cash" is  | Do  | e | 0 |
|        | not checked, then Form 1120, Schedule L must | cum | c |   |
|        | be attached.                                 | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Form 1120, Line 1 through Line 28 contain | Mu  | R | 1 |
| 20-151 | a value or Form 1120, Schedule K, Line 13    | lti | e | 1 |
|        | does not have a choice of \'Yes\' indicated  | ple | j | 2 |
|        | or Form 1120, Schedule K, Line 1a "Cash" is  | Doc | e | 0 |
|        | not checked, then no more than one Form      | ume | c |   |
|        | 1120, Schedule L must be attached            | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F11    | If Direct Deposit Indicator in the Return    | Mu  | R | 1 |
| 20-152 | Header is checked, then no more than one     | lti | e | 1 |
|        | Form 8050 must be attached to the return.    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F11    | Form 1120, Line 33 must equal Form 2220,     | D   | R | 1 |
| 20-154 | Line 34.                                     | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| SN-F11 | If Schedule N (Form 1120), Line 4a, has a    | M   | R | 1 |
| 20-001 | choice of \'Yes\' indicated, then Form 5471  | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| SN-F11 | If Schedule N (Form 1120), Line 2 has a      | M   | R | 1 |
| 20-006 | non-zero value, then Form 8865 must be       | iss | e | 1 |
|        | attached to the return                       | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| SN-F11 | If Schedule N (Form 1120), Line 6a has a     | M   | R | 1 |
| 20-007 | choice of \'Yes\' indicated, then Line 6b    | iss | e | 1 |
|        | must have a value.                           | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| S      | Schedule PH (Form 1120), Line 26 must equal  | D   | R | 1 |
| PH-F11 | Form 1120, Schedule J, Line 9.               | ata | e | 1 |
| 20-001 |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Line 2 must equal Form 1120S,    | D   | R | 1 |
| 0S-001 | Schedule A, Line 8.                          | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 4, \"Net gain(loss)\"    | M   | R | 1 |
| 0S-002 | has a non-zero value and dotted line         | iss | e | 1 |
|        | contains the value \"FORM 4684\"             | ing | j | 2 |
|        | (\"form4684Indicator\" has the value \"FORM  | Do  | e | 0 |
|        | 4684\" ), then one or more Form 4684 must be | cum | c | S |
|        | attached.                                    | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Line 21 must equal Form 1120S,   | D   | R | 1 |
| 0S-007 | Schedule K, Line 1                           | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 22b has a non-zero       | M   | R | 1 |
| 0S-010 | value, then Schedule D (Form 1120S) must be  | iss | e | 1 |
|        | attached                                     | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 22b has a non-zero       | Mu  | R | 1 |
| 0S-011 | value, then no more than one Schedule D      | lti | e | 1 |
|        | (Form 1120S) must be attached                | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Line 22b must equal Schedule D   | D   | R | 1 |
| 0S-012 | (Form 1120S), Line 22.                       | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 23c has a non-zero       | M   | R | 1 |
| 0S-013 | value, then Form 4136 must be attached       | iss | e | 1 |
|        |                                              | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 23c has a non-zero       | Mu  | R | 1 |
| 0S-014 | value, then no more than one Form 4136 must  | lti | e | 1 |
|        | be attached                                  | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 22c has a non-zero value | M   | R | 1 |
| 0S-015 | and dotted line contains the value \"TAX     | iss | e | 1 |
|        | FROM FORM 4255\"                             | ing | j | 2 |
|        | (\"taxFromForm4255Indicator\" has the value  | Do  | e | 0 |
|        | \"TAX FROM FORM 4255\"), then Form 4255 must | cum | c | S |
|        | be attached to Form 1120S, Line 22c          | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 22c has a non-zero value | Mu  | R | 1 |
| 0S-016 | and dotted line contains the value \"TAX     | lti | e | 1 |
|        | FROM FORM 4255\"                             | ple | j | 2 |
|        | (\"taxFromForm4255Indicator\" has the value  | Doc | e | 0 |
|        | \"TAX FROM FORM 4255\"), then no more than   | ume | c | S |
|        | one Form 4255 must be attached to Form       | nts | t |   |
|        | 1120S, Line 22c                              |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Line 23c must equal Form 4136,   | D   | R | 1 |
| 0S-017 | Line 10                                      | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | When Form 1120S, Line 22c\[TotalTax\]        | M   | R | 1 |
| 0S-018 | plus(+) Line 24\[EstimatedTaxPenalty\] is    | ath | e | 1 |
|        | greater than Line 23d\[TotalPayments\], then | Er  | j | 2 |
|        | Line 22c plus(+) Line 24 minus(-) Line 23d   | ror | e | 0 |
|        | must equal Line 25\[BalanceDue\]. If a value |     | c | S |
|        | is not provided for any of the lines         |     | t |   |
|        | involved in this rule, treat that line as    |     |   |   |
|        | having the value zero.                       |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | When Form 1120S, Line 22c\[TotalTax\]        | M   | R | 1 |
| 0S-019 | plus(+) Line 24 \[EstimatedTaxPenalty\] is   | ath | e | 1 |
|        | less than Line 23d\[TotalPayments\], then    | Er  | j | 2 |
|        | Line 23d minus(-) \[ Line 22c plus(+) Line   | ror | e | 0 |
|        | 24\] must equal Line                         |     | c | S |
|        | 26\[OverpaymentAmount\]. If a value is not   |     | t |   |
|        | provided for any of the lines involved in    |     |   |   |
|        | this rule, treat that line as having the     |     |   |   |
|        | value zero.                                  |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 2 has a      | M   | R | 1 |
| 0S-020 | non-zero value, then Form 8825 must be       | iss | e | 1 |
|        | attached.                                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 2 has a      | Mu  | R | 1 |
| 0S-021 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 8825 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 12c has a    | M   | R | 1 |
| 0S-022 | non-zero value, then Form 3468 must be       | iss | e | 1 |
|        | attached.                                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 12c has a    | Mu  | R | 1 |
| 0S-023 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 3468 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule L, Line 15d has a    | M   | R | 1 |
| 0S-024 | value greater than or equal to 25000, then   | iss | e | 1 |
|        | Form 1120S, Schedule M-1, Line 8 must have a | ing | j | 2 |
|        | non-zero value.                              | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 8 has a      | M   | R | 1 |
| 0S-025 | non-zero value then one or more Form 4562    | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 12a has a    | Mu  | R | 1 |
| 0S-032 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 6478 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 24, checkbox \"Form 2220 | M   | R | 1 |
| 0S-033 | is attached\" is checked, then Form 2220     | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 24, checkbox \"Form 2220 | Mu  | R | 1 |
| 0S-034 | is attached\" is checked, then no more than  | lti | e | 1 |
|        | one Form 2220 must be attached.              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S Item E \"Total Assets\" must      | D   | R | 1 |
| 0S-036 | equal Form 1120S Schedule L Line 15d.        | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 4, contains a non-zero   | M   | R | 1 |
| 0S-037 | value and the dotted line does not contain   | iss | e | 1 |
|        | the value \"F4684\" (form4684Indicator does  | ing | j | 2 |
|        | not contain \"FORM 4684\"), then Form 4797   | Do  | e | 0 |
|        | must be attached.                            | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Line 4, contains a non-zero   | Mu  | R | 1 |
| 0S-038 | value and the dotted line does not contain   | lti | e | 1 |
|        | the value \"F4684\" (form4684Indicator does  | ple | j | 2 |
|        | not contain \"FORM 4684\"), then no more     | Doc | e | 0 |
|        | than one Form 4797 must be attached.         | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Line 4 must equal Form 4797,     | D   | R | 1 |
| 0S-039 | Part II, Line 18.                            | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Schedule K, Line 2 must equal    | D   | R | 1 |
| 0S-053 | Form 8825, Line 21. .                        | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 4d has a     | M   | R | 1 |
| 0S-054 | non-zero value, then Schedule D (Form 1120S) | iss | e | 1 |
|        | must be attached                             | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 4e(1) has a  | M   | R | 1 |
| 0S-055 | non-zero value, then Schedule D (Form 1120S) | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 4e(2) has a  | M   | R | 1 |
| 0S-064 | non-zero value, then Schedule D (Form 1120S) | iss | e | 1 |
|        | must be attached.                            | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 4d has a     | Mu  | R | 1 |
| 0S-065 | non-zero value, then no more than one        | lti | e | 1 |
|        | Schedule D (Form 1120S) must be attached.    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 4e(1) has a  | Mu  | R | 1 |
| 0S-066 | non-zero value, then no more than one        | lti | e | 1 |
|        | Schedule D (Form 1120S) must be attached     | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 4e(2) has a  | Mu  | R | 1 |
| 0S-067 | non-zero value, then no more than one        | lti | e | 1 |
|        | Schedule D (Form 1120S) must be attached.    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 10, dotted   | M   | R | 1 |
| 0S-082 | line contains the value \"FORM 4684\" (      | iss | e | 1 |
|        | \"form4684Indicator\" has the value \"FORM   | ing | j | 2 |
|        | 4684\" )then one or more Form 4684 must be   | Do  | e | 0 |
|        | attached.                                    | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 13 has a     | M   | R | 1 |
| 0S-087 | non-zero value, then one or more distinct    | iss | e | 1 |
|        | forms and/or schedule/statement from the     | ing | j | 2 |
|        | following must be attached: F8834, 5884,     | Do  | e | 0 |
|        | 8861, 6765, 8830, 8826, 8835, 8844, 8845,    | cum | c | S |
|        | 8846, 8820, 8874, 8847, 8881, 8882, 8884,    | ent | t |   |
|        | 8860, Non Conventional Fuel Source Credit    |     |   |   |
|        | Schedule\"                                   |     |   |   |
|        | \[\"                                         |     |   |   |
|        | NonconventionalSourceFuelCreditSchedule\"\], |     |   |   |
|        | and \"Itemized Other Credit Schedule\"       |     |   |   |
|        | \[ItemizedOtherCreditsSchedule\].            |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 13 has a     | Mu  | R | 1 |
| 0S-088 | non-zero value, then there must be zero or   | lti | e | 1 |
|        | one Form 5884 attached.                      | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 13 has a     | Mu  | R | 1 |
| 0S-089 | non-zero value, then there must be zero or   | lti | e | 1 |
|        | one Form 6765 attached.                      | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There must be one or more Schedule K-1 (Form | M   | R | 1 |
| 0S-114 | 1120S) attached to Form 1120S, Item G.       | iss | e | 1 |
|        |                                              | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 3468      | Mu  | R | 1 |
| 0S-115 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 4255      | Mu  | R | 1 |
| 0S-116 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 4797      | Mu  | R | 1 |
| 0S-117 | attached to Form 1120S..                     | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 5884      | Mu  | R | 1 |
| 0S-118 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 6478      | Mu  | R | 1 |
| 0S-119 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 6765      | Mu  | R | 1 |
| 0S-120 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 8271      | Mu  | R | 1 |
| 0S-121 | attached to Form 1120S..                     | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 8586      | Mu  | R | 1 |
| 0S-122 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | There can be no more than one Form 8825      | Mu  | R | 1 |
| 0S-123 | attached to Form 1120S.                      | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If a \"Protective Statement\" is attached to | M   | R | 1 |
| 0S-124 | Form 1120S, then one or more Forms 8621 must | iss | e | 1 |
|        | be attached to the return.                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | If Form 1120S, Schedule K, Line 12b(1) and   | Mu  | R | 1 |
| 0S-137 | Line 12b(2) have a non-zero value, then no   | lti | e | 1 |
|        | more than one Form 8586 must be attached to  | ple | j | 2 |
|        | either Line 12b(1) or 12b(2) but not both.   | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F112   | Form 1120S, Line 24 must equal Form 2220,    | D   | R | 1 |
| 0S-139 | Line 34.                                     | ata | e | 1 |
|        |                                              | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F8     | The EIN of the Subsidiary Corporation in     | Inc | R | 1 |
| 51-005 | Form 851 must not equal all nines.           | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F34    | If Form 3468, Line 1c, \"Certified Historic  | M   | R | 1 |
| 68-003 | Structures\" has a non-zero value, then Form | iss | e | 1 |
|        | 3468, Line 1c(2) must have a value OR a      | ing | j | 2 |
|        | binary attachment with title \"Certified     | D   | e | 0 |
|        | Historic Structures\" must be present.       | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F34    | If Form 3468, Line 1c, \"Calculated          | M   | R | 1 |
| 68-004 | Expenditures Certified Historic Struct.\"    | iss | e | 1 |
|        | has a non-zero value, then Form 3468, Line   | ing | j | 2 |
|        | 1c(2) must have a value OR a binary          | D   | e | 0 |
|        | attachment with title \"Certified Historic   | ata | c | , |
|        | Structures\" must be present.                |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1a has a non-zero | M   | R | 1 |
| 00-003 | value, then Form 3468 must be attached to    | iss | e | 1 |
|        | Form 1120.                                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1a has a non-zero | Mu  | R | 1 |
| 00-004 | value, then no more than one Form 3468 must  | lti | e | 1 |
|        | be attached to Form 1120.                    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1b has a non-zero | M   | R | 1 |
| 00-007 | value, then Form 5884 must be attached to    | iss | e | 1 |
|        | Form 1120.                                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Line 8 and Line 13 both have   | Mu  | R | 1 |
| 00-008 | values greater than zero, then no more than  | lti | e | 1 |
|        | one Form 4626 must be attached to the        | ple | j | 2 |
|        | return.                                      | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1b has a non-zero | Mu  | R | 1 |
| 00-009 | value, then no more than one Form 5884 must  | lti | e | 1 |
|        | be attached to Form 1120.                    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1d has a non-zero | M   | R | 1 |
| 00-010 | value, then Form 6478 must be attached to    | iss | e | 1 |
|        | Form 1120.                                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1d has a non-zero | Mu  | R | 1 |
| 00-011 | value, then no more than one Form 6478 must  | lti | e | 1 |
|        | be attached to Form 1120.                    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1e has a non-zero | M   | R | 1 |
| 00-012 | value, then Form 6765 must be attached to    | iss | e | 1 |
|        | Form 1120.                                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1e has a non-zero | Mu  | R | 1 |
| 00-013 | value, then no more than one Form 6765 must  | lti | e | 1 |
|        | be attached to Form 1120                     | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1f has a non-zero | M   | R | 1 |
| 00-014 | value, then Form 8586 must be attached to    | iss | e | 1 |
|        | Form 1120.                                   | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1f has a non-zero | Mu  | R | 1 |
| 00-015 | value, then no more than one Form 8586 must  | lti | e | 1 |
|        | be attached to Form 1120.                    | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1q has a non-zero | M   | R | 1 |
| 00-016 | value, then \"Current year Trans-Alaska      | iss | e | 1 |
|        | pipeline liability fund credit statement\"   | ing | j | 2 |
|        | \[CYTransAKPipelineLiabFundCr\] must be      | Do  | e | 0 |
|        | attached.                                    | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Part 1, Line 1q has a non-zero | Mu  | R | 1 |
| 00-017 | value, then no more than one \"Current year  | lti | e | 1 |
|        | Trans-Alaska pipeline liability fund credit  | ple | j | 2 |
|        | statement\" \[CYTransAKPipelineLiabFundCr\]  | Doc | e | 0 |
|        | must be attached.                            | ume | c |   |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F38    | If Form 3800, Line 8 and Line 13 both have   | M   | R | 1 |
| 00-018 | values greater than zero, then Form 4626     | iss | e | 1 |
|        | must be attached to the return.              | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c |   |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F44    | On Form 4466, item B one of the checkboxes   | M   | R | 1 |
| 66-001 | \"Form1120\" or \"Other\" must be checked.   | iss | e | 1 |
|        |                                              | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F47    | If Form 4797, Line 9 has a non-zero value,   | D   | R | 1 |
| 97-002 | then Schedule D(Form 1120), Line 7 must      | ata | e | 1 |
|        | equal Form 4797, Line 9                      | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471 is attached, then Schedule N    | M   | R | 1 |
| 71-001 | (Form 1120), Line 4b must have a non-zero    | iss | e | 1 |
|        | value.                                       | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Item B, checkbox \"3\" is      | M   | R | 1 |
| 71-002 | checked, then one or more \"Category 3 Filer | iss | e | 1 |
|        | Statements\" \[Category3FilerStatement\]     | ing | j | 2 |
|        | must be attached.                            | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule C, Line 8, Columns    | M   | R | 1 |
| 71-003 | \"Functional Currency\" or \"US Dollars\"    | iss | e | 1 |
|        | has a non-zero value, then \"Other Income    | ing | j | 2 |
|        | Statement\" \[OtherIncomeForm5471Statement\] | Do  | e | 0 |
|        | must be attached.                            | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule C, Line 16, Columns   | M   | R | 1 |
| 71-005 | \"Functional Currency\" or \"US Dollars\"    | iss | e | 1 |
|        | has a non-zero value, then \"Itemized Other  | ing | j | 2 |
|        | Deductions Schedule\"                        | Do  | e | 0 |
|        | \[ItemizedOtherDeductionsSchedule2\] must be | cum | c | , |
|        | attached.                                    | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 4, Column (a) | M   | R | 1 |
| 71-007 | or Column (b) has a non-zero value, then     | iss | e | 1 |
|        | \"Other Current Assets Statement\"           | ing | j | 2 |
|        | \[OtherCurrentAssetsStatement\] must be      | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If in Form 5471, Schedule G, Line 3, a       | M   | R | 1 |
| 71-009 | choice of \'Yes\' is indicated, then one or  | iss | e | 1 |
|        | more \"Owns Foreign Entities Statements\"    | ing | j | 2 |
|        | \[OwnsForeignEntitiesStatement\] must be     | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule H, Line 2h, Columns   | M   | R | 1 |
| 71-010 | \"Net Additions\" or \"Net Subtractions\"    | iss | e | 1 |
|        | has a non-zero value, then \"Earnings and    | ing | j | 2 |
|        | Profits Other Adjustments Statement\"        | Do  | e | 0 |
|        | \[EarningsAndProfitsOtherAdjStmt\] must be   | cum | c | , |
|        | attached.                                    | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 6, Column (a) | M   | R | 1 |
| 71-014 | or Column (b) has a non-zero value, then     | iss | e | 1 |
|        | \"Investment In Subsidiaries Statement\"     | ing | j | 2 |
|        | \[InvestmentInSubsidiariesStmt\] must be     | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 7, Column (a) | M   | R | 1 |
| 71-016 | or Column (b) has a non-zero value, then     | iss | e | 1 |
|        | \"Other Investments Statement\"              | ing | j | 2 |
|        | \[OtherInvestmentStatement\] must be         | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 12, Column    | M   | R | 1 |
| 71-018 | (a) or Column (b) has a non-zero value, then | iss | e | 1 |
|        | \"Other Assets Statement\"                   | ing | j | 2 |
|        | \[OtherAssetsStatement\] must be attached.   | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 15, Column    | M   | R | 1 |
| 71-020 | (a) or Column (b) has a non-zero value, then | iss | e | 1 |
|        | \"Other Current Liabilities Statement\"      | ing | j | 2 |
|        | \[OtherCurrentLiabilitiesStmt\] must be      | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 17, Column    | M   | R | 1 |
| 71-022 | (a) or Column (b) has a non-zero value, then | iss | e | 1 |
|        | \"Other Liabilities Statement\"              | ing | j | 2 |
|        | \[OtherLiabilitiesStatement\] must be        | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule F, Line 19, Column    | M   | R | 1 |
| 71-025 | (a) or Column (b) has a non-zero value, then | iss | e | 1 |
|        | \"Paid-In or Capital Surplus Reconciliation  | ing | j | 2 |
|        | Statement\" \[PaidInOrCapSurplusRecnclStmt\] | Do  | e | 0 |
|        | must be attached.                            | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule G, Line 1, checkbox   | M   | R | 1 |
| 71-026 | \'Yes\' is checked, then one or more \"Owns  | iss | e | 1 |
|        | Foreign Partnership Statement\"              | ing | j | 2 |
|        | \[OwnsForeignPartnershipStmt\] must be       | Do  | e | 0 |
|        | attached.                                    | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5471, Schedule I, Line \"Was any     | M   | R | 1 |
| 71-027 | income of the foreign corporation blocked\", | iss | e | 1 |
|        | checkbox \"Yes\" is checked or Line \"Did    | ing | j | 2 |
|        | any such income become unblocked during the  | Do  | e | 0 |
|        | tax year\", checkbox \"Yes\" is checked,     | cum | c | , |
|        | then one or more \"Explanation of Blocked    | ent | t | 1 |
|        | Income Statement\"                           |     |   | 1 |
|        | \[ExplanationOfBlockedIncomeStmt\] must be   |     |   | 2 |
|        | attached.                                    |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5472, Part II, Line 3a , \"Name of   | M   | R | 1 |
| 72-001 | the ultimate indirect 25% foreign            | iss | e | 1 |
|        | shareholder\" is provided                    | ing | j | 2 |
|        | (ForeignShareHolderName has a value) , then  | Do  | e | 0 |
|        | \"Attribution of Ownership Explanation       | cum | c | , |
|        | Statement\"                                  | ent | t | 1 |
|        | \[                                           |     |   | 1 |
|        | AttributionOfOwnershipExplanationStatement\] |     |   | 2 |
|        | must be attached to Form 5472 Line 3.        |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5472, Part I, Line 1h checkbox is    | M   | R | 1 |
| 72-004 | checked, then \"Reporting Corporations Under | iss | e | 1 |
|        | Section 6038A or on a Consolidated Form 5472 | ing | j | 2 |
|        | Schedule\"                                   | Do  | e | 0 |
|        | \[ReportingCorpsUnder                        | cum | c | , |
|        | Sect6038AOrOnAConsolidatedForm5472Schedule\] | ent | t | 1 |
|        | must be attached                             |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5472, Part V checkbox is checked,    | M   | R | 1 |
| 72-006 | then \"Non-monetary and Less-Than-Full       | iss | e | 1 |
|        | Consideration Transactions between the       | ing | j | 2 |
|        | Reporting Corporation and the Foreign        | Do  | e | 0 |
|        | Related Party Statement\"                    | cum | c | , |
|        | \[NonMonetaryAndLess                         | ent | t | 1 |
|        | ThanFullConsiderationTransactionsStatement\] |     |   | 1 |
|        | must be attached.                            |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F54    | If Form 5472, Part VI, Line 1 and Line 2a    | M   | R | 1 |
| 72-008 | both have a checkbox \"Yes\" checked, then   | iss | e | 1 |
|        | \"Difference Between Basis or Inventory Cost | ing | j | 2 |
|        | and Customs Value Statement\"                | Do  | e | 0 |
|        | \[DifferenceBetweenBa                        | cum | c | , |
|        | sisOrInventoryCostAndCustomsValueStatement\] | ent | t | 1 |
|        | must be attached to Form 5472, Part VI, Line |     |   | 1 |
|        | 2a.                                          |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F64    | Form 6478, Line 1(a), cannot be greater than | Inc | R | 1 |
| 78-001 | 15000000 (fifteen million).                  | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F67    | Form 6765, Line 9 cannot be greater than 16% | Inc | R | 1 |
| 65-001 | (016000).                                    | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F67    | If Form 6781 is attached to the 1120S        | Inc | R | 1 |
| 81-003 | return, then Line 6 must not have a value.   | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F67    | If Form 6781 is attached to the return, then | Inc | R | 1 |
| 81-012 | Line 7 must not have a value.                | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F67    | If Form 6781 is attached to the return, then | Inc | R | 1 |
| 81-013 | Line 8 must not have a value.                | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F67    | If Form 6781 is attached to the return, then | Inc | R | 1 |
| 81-014 | Line 9 must not have a value.                | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F85    | If Form 8586, Line 1 or Line 2 or Line 3a or | M   | R | 1 |
| 86-001 | Line 4 has a non-zero value, then Schedule   | iss | e | 1 |
|        | A(Form 8609), Item C \"Building              | ing | j | 2 |
|        | Identification Number\" must have a value.   | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F85    | If Form 8586, Line 4 has a non-zero value,   | M   | R | 1 |
| 86-004 | then one or more Forms 8609 must be attached | iss | e | 1 |
|        | to the return.                               | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F85    | If Form 8586, Line 1 has a non-zero value, a | Inc | R | 1 |
| 86-005 | matching number of Forms 8609 must be        | orr | e | 1 |
|        | attached to the return.                      | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F86    | For each Form 8609, one Schedule A (Form     | M   | R | 1 |
| 09-001 | 8609) must be attached to the return         | iss | e | 1 |
|        |                                              | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F86    | For each Form 8609, only one Schedule A      | Mu  | R | 1 |
| 09-002 | (Form 8609) must be attached to the return.  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8824 is present, and any one of the  | M   | R | 1 |
| 24-004 | lines 1 through 6 has a value, then one of   | iss | e | 1 |
|        | the checkboxes 7a, 7b, or 7c must be         | ing | j | 2 |
|        | checked.                                     | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8825 is attached, and Line 2 \"Gross | M   | R | 1 |
| 25-001 | rents\" has a non-zero value for any Rental  | iss | e | 1 |
|        | Real Estate property, then \"Total Gross     | ing | j | 2 |
|        | Rents\" must have a value greater than zero. | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Line G2 check box \"Form 1065  | M   | R | 1 |
| 65-003 | or 1065-B\" is checked, then Line F2 must    | iss | e | 1 |
|        | have a value.                                | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | Form 8865, Item A - At least one of the      | M   | R | 1 |
| 65-010 | \"Category of Filer\" checkboxes \"1\", \"   | iss | e | 1 |
|        | 2\", \" 3\", or \"4\" must be checked        | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 2 has a       | M   | R | 1 |
| 65-011 | non-zero value, then Form 8825 must be       | iss | e | 1 |
|        | attached                                     | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | S |
|        |                                              | ent | t |   |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 2 has a       | Mu  | R | 1 |
| 65-012 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 8825 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | S |
|        |                                              | nts | t |   |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 12b has a     | M   | R | 1 |
| 65-013 | non-zero value, then Form 3468 must be       | iss | e | 1 |
|        | attached.                                    | ing | j | 2 |
|        |                                              | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 12b has a     | Mu  | R | 1 |
| 65-014 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 3468 must be attached.                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 6 contains a  | Mu  | R | 1 |
| 65-019 | non-zero value, then no more than one Form   | lti | e | 1 |
|        | 4797 may be attached.                        | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 8586      | Mu  | R | 1 |
| 65-020 | attached to each Form 8865, Schedule K, Line | lti | e | 1 |
|        | 12a(1) or 12a(2).                            | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 3468      | Mu  | R | 1 |
| 65-022 | attached to each Form 8865, Schedule K, Line | lti | e | 1 |
|        | 24.                                          | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If in Form 8865, Page 1, Line G8, checkbox   | M   | R | 1 |
| 65-024 | \'Yes\' is checked, then \"Separate Units    | iss | e | 1 |
|        | Schedule\" \[SeparateUnitsSchedule\] must be | ing | j | 2 |
|        | attached to each Form 8865.                  | Do  | e | 0 |
|        |                                              | cum | c | , |
|        |                                              | ent | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If in Form 8865, Page 1, Line G8, checkbox   | Mu  | R | 1 |
| 65-025 | \'Yes\' is checked, then no more than one    | lti | e | 1 |
|        | \"Separate Units Schedule\"                  | ple | j | 2 |
|        | \[SeparateUnitsSchedule\] must be attached   | Doc | e | 0 |
|        | to each Form 8865.                           | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule A, checkbox b \"Owns  | M   | R | 1 |
| 65-028 | a constructive interest\" is checked, then   | iss | e | 1 |
|        | data for at least one row in Schedule A must | ing | j | 2 |
|        | be provided. For each row of data provided,  | D   | e | 0 |
|        | \"Name\" and \"Address\" must have a value.  | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 13 has a      | Mu  | R | 1 |
| 65-073 | non-zero value, then there must be zero or   | lti | e | 1 |
|        | one Form 6478 attached                       | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 13 has a      | Mu  | R | 1 |
| 65-074 | non-zero value, then there must be zero or   | lti | e | 1 |
|        | one Form 6765 attached.                      | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 13 has a      | M   | R | 1 |
| 65-077 | non-zero value, then one or more distinct    | iss | e | 1 |
|        | forms and/or schedule/statement from the     | ing | j | 2 |
|        | following list must be attached : Form 5884, | Do  | e | 0 |
|        | 6478, 6765, 8820, 8826, 8830, 8834, 8835,    | cum | c | , |
|        | 8844, 8845, 8846, 8847, 8861, 8874, 8881,    | ent | t | 1 |
|        | 8882, 8884, Non Conventional Fuel Source     |     |   | 1 |
|        | Credit Schedule\"                            |     |   | 2 |
|        | \[\"                                         |     |   | 0 |
|        | NonconventionalSourceFuelCreditSchedule\"\], |     |   | S |
|        | \"Itemized Other Credits Schedule\"          |     |   |   |
|        | \[\"ItemizedOtherCreditsSchedule\"\].        |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| F88    | If Form 8865, Schedule K, Line 13 has a      | Mu  | R | 1 |
| 65-088 | non-zero value, then there must be zero or   | lti | e | 1 |
|        | one Form 5884 attached.                      | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 3468      | Mu  | R | 1 |
| 65-089 | attached to each Form 8865..                 | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 4255      | Mu  | R | 1 |
| 65-090 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 4797      | Mu  | R | 1 |
| 65-091 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 5884      | Mu  | R | 1 |
| 65-092 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 6478      | Mu  | R | 1 |
| 65-093 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 6765      | Mu  | R | 1 |
| 65-094 | attached to each Form 8865..                 | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 8271      | Mu  | R | 1 |
| 65-095 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 8586      | Mu  | R | 1 |
| 65-096 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 8825      | Mu  | R | 1 |
| 65-097 | attached to each Form 8865.                  | lti | e | 1 |
|        |                                              | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| F88    | There can be no more than one Form 4255      | Mu  | R | 1 |
| 65-101 | attached to each Form 8865, Schedule K, Line | lti | e | 1 |
|        | 24.                                          | ple | j | 2 |
|        |                                              | Doc | e | 0 |
|        |                                              | ume | c | , |
|        |                                              | nts | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| FPY    | Tax payer\'s Day Time Phone Number in IRS    | Inc | R | 1 |
| MT-001 | Payment Record cannot equal all zeros.       | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| FPY    | \"Payment Amount\" in the IRS Payment Record | Inc | R | 1 |
| MT-002 | must not be greater than Form 1120, Line 34. | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c |   |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| FPY    | \"Payment Amount\" in the IRS Payment Record | Inc | R | 1 |
| MT-003 | must not be greater than Form 1120S, Line    | orr | e | 1 |
|        | 25.                                          | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | S |
|        |                                              |     | t |   |
+--------+----------------------------------------------+-----+---+---+
| FPY    | If the timestamp in the GTX key is on or     | Inc | R | 1 |
| MT-004 | before the due date of the return (two and   | orr | e | 1 |
|        | one half months after the \"Ending Tax       | ect | j | 2 |
|        | Period Date\" in the Return Header), then    | D   | e | 0 |
|        | the \"Requested Payment Date\" in the IRS    | ata | c | , |
|        | Payment Record must be on or before the due  |     | t | 1 |
|        | date of the return.                          |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| FPY    | If the timestamp in the GTX key is after the | Inc | R | 1 |
| MT-005 | due date of the return (two and one half     | orr | e | 1 |
|        | months after the \"Ending Tax Period Date\"  | ect | j | 2 |
|        | in the Return Header), then the \"Requested  | D   | e | 0 |
|        | Payment Date\" in the IRS Payment Record     | ata | c | , |
|        | must be the date the return was received by  |     | t | 1 |
|        | the IRS.                                     |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| FPY    | \"Payment Amount\" in the IRS Payment Record | Inc | R | 1 |
| MT-006 | must be greater than zero.                   | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | \"Tax Period Ending Date\" in the Return     | Inc | R | 1 |
| 00-001 | Header must equal one of the following       | orr | e | 1 |
|        | values for the processing year 2004-         | ect | j | 2 |
|        | (\"20031231\", \"20040131\" , \"20040229\"   | D   | e | 0 |
|        | ,\"20040331\", \"20040430\" , \"20040531\",  | ata | c | , |
|        | \"20040630\", \"20040731\" , \"20040831\" ,  |     | t | 1 |
|        | \"20040930\" ,\"20041031\", \"20041130\").   |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| R00    | The return type must be specified for each   | M   | R | 1 |
| 00-002 | return in the return header.                 | iss | e | 1 |
|        |                                              | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | The (return) version must be specified for   | M   | R | 1 |
| 00-003 | each return in the return header.            | iss | e | 1 |
|        |                                              | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | The return type and the version specified    | D   | R | 1 |
| 00-004 | (for a return) in the return header must     | ata | e | 1 |
|        | match the return type and the version        | Mi  | j | 2 |
|        | supported by the Modernized e-File system.   | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | For US Addresses, the fourth and fifth digit | Inc | R | 1 |
| 00-006 | of the Zip Code of the Filer\'s address in   | orr | e | 1 |
|        | the Return Header cannot both be zeros       | ect | j | 2 |
|        | (\"00\"), except when the Zip code is 20500. | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | For US Addresses, the first five digits of   | Inc | R | 1 |
| 00-007 | the Zip Code of the Filer\'s address in the  | orr | e | 1 |
|        | Return Header must be within the valid       | ect | j | 2 |
|        | ranges of zip codes listed for the           | D   | e | 0 |
|        | corresponding State Abbreviation in          | ata | c | , |
|        | Publication (IRS to provide Publication      |     | t | 1 |
|        | Number).                                     |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | Bank Account Number in Direct Deposit and    | Inc | R | 1 |
| 00-008 | IRS Payment Record must not equal all        | orr | e | 1 |
|        | zero(s).                                     | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | If Name of the Preparer is provided in the   | M   | R | 1 |
| 00-009 | Return Header ( \"Name\" of the \"Preparer\" | iss | e | 1 |
|        | has a value), then either SSN or PTIN of the | ing | j | 2 |
|        | Preparer or EIN of the Preparer Firm must    | D   | e | 0 |
|        | have a value.                                | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| R00    | If Name of the Preparer Firm is provided in  | M   | R | 1 |
| 00-010 | the Return Header (                          | iss | e | 1 |
|        | \"PreparerFirmBusinessName\" has a value) ,  | ing | j | 2 |
|        | then either SSN or PTIN of the Preparer or   | D   | e | 0 |
|        | EIN of the Preparer Firm must have a value.  | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the Address of the Preparer Firm is       | M   | R | 1 |
| 00-011 | provided in the Return Header                | iss | e | 1 |
|        | (\"PreparerFirmAddress\" has a value), then  | ing | j | 2 |
|        | either SSN or PTIN of the Preparer or EIN of | D   | e | 0 |
|        | the Preparer Firm must have a value.         | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | If Phone of the Preparer in the Return       | M   | R | 1 |
| 00-012 | Header has a value, then either SSN or PTIN  | iss | e | 1 |
|        | of the Preparer or EIN of the Preparer Firm  | ing | j | 2 |
|        | must have a value.                           | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| R00    | If checkbox \"Self Employed\" of the         | M   | R | 1 |
| 00-013 | Preparer in the Return Header has a value,   | iss | e | 1 |
|        | then either SSN or PTIN of the Preparer or   | ing | j | 2 |
|        | EIN of the Preparer Firm must have a value.  | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| R00    | SSN of the Preparer in the Return Header     | Inc | R | 1 |
| 00-014 | cannot be all zeros or all nines.            | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| R00    | EIN of the Preparer Firm in the Return       | Inc | R | 1 |
| 00-015 | Header must not equal all nines.             | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | Bank Account Number in IRS Payment Record    | Inc | R | 1 |
| 00-016 | must not equal all zeros or all blanks.      | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the element \'AuthorizeThirdParty\' in    | M   | R | 1 |
| 00-017 | the Return Header has a value of \"Yes\"     | iss | e | 1 |
|        | indicated, then the element \'Phone\' (in    | ing | j | 2 |
|        | the parent element \'Preparer\') must have a | D   | e | 0 |
|        | value.                                       | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | The eight numeric digits of the PTIN (of the | Inc | R | 1 |
| 00-018 | Preparer) following the letter P, must not   | orr | e | 1 |
|        | equal all zeros or all nines in the Return   | ect | j | 2 |
|        | Header.                                      | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
+--------+----------------------------------------------+-----+---+---+
| R00    | The number of return documents (forms,       | D   | R | 1 |
| 00-019 | schedules, and supporting documents)         | ata | e | 1 |
|        | included in the return must equal the        | Mi  | j | 2 |
|        | document count specified in the Return Data  | sma | e | 0 |
|        | (documentCount attribute of the ReturnData   | tch | c | , |
|        | element of the Return).                      |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the Filer has a US address in the Return  | Inc | R | 1 |
| 00-020 | Header and State Abbreviation has the value  | orr | e | 1 |
|        | \"AA\" then the first three digits of the    | ect | j | 2 |
|        | zip code must be 340.                        | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | The Employer Identification Number (EIN) of  | Inc | R | 1 |
| 00-021 | the Filer in the Return Header must not      | orr | e | 1 |
|        | equal all nines.                             | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the Filer has a US address in the Return  | Inc | R | 1 |
| 00-022 | Header and State Abbreviation has the value  | orr | e | 1 |
|        | \"AE\" then the first three digits of the    | ect | j | 2 |
|        | zip code must be in the range 090 - 098.     | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the Filer has a US address in the Return  | Inc | R | 1 |
| 00-023 | Header and if the value of City is \"APO\"   | orr | e | 1 |
|        | or \"FPO\", then the value of State must     | ect | j | 2 |
|        | equal \"AA\", \"AE\" or \"AP\".              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the Filer has a US address in the Return  | Inc | R | 1 |
| 00-024 | Header and State Abbreviation has the value  | orr | e | 1 |
|        | \"AP\" then first three digits of the zip    | ect | j | 2 |
|        | code must be in the range 962 - 966.         | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | If a binary attachment is present in the     | M   | R | 1 |
| 00-026 | return, a description must be provided for   | iss | e | 1 |
|        | the binary attachment (the MIME header       | ing | j | 2 |
|        | Content-Description must have a non-null     | D   | e | 0 |
|        | value).                                      | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | There was a problem with IRS systems that    | Sys | R | 1 |
| 00-027 | prevented the return from being processed    | tem | e | 1 |
|        | electronically. Please contact the Help      | Er  | j | 2 |
|        | Desk.                                        | ror | e | 0 |
|        |                                              |     | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the signature option \"Binary Attachment  | M   | R | 1 |
| 00-028 | 8453 Signature Document\" is selected (the   | iss | e | 1 |
|        | element \"SignatureOption\" in the Return    | ing | j | 2 |
|        | Header has a value of \"Binary Attachment    | Do  | e | 0 |
|        | 8453 Signature Document\"), then a binary    | cum | c | , |
|        | attachment with title \"8453 Signature       | ent | t | 1 |
|        | Document\" must be present                   |     |   | 1 |
|        | (\'Content-Description\' MIME Header of the  |     |   | 2 |
|        | binary attachment must have the value \"8453 |     |   | 0 |
|        | Signature Document\" ).                      |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | If the Signature Option \"PIN Number\" is    | M   | R | 1 |
| 00-029 | selected (the element \"SignatureOption\" in | iss | e | 1 |
|        | the Return Header has a value of \"PIN       | ing | j | 2 |
|        | Number\") then the following fields must     | D   | e | 0 |
|        | have a value in the Return Header:           | ata | c | , |
|        | Practitioner PIN, Taxpayer PIN, Name of      |     | t | 1 |
|        | Taxpayer, Title of Taxpayer, Date Signed and |     |   | 1 |
|        | PIN Entered By Indicator.                    |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | The first six digits of the Practitioner PIN | D   | R | 1 |
| 00-030 | in the Return Header must be the same as the | ata | e | 1 |
|        | EFIN in the Return Header.                   | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | Taxpayer PIN in the Return Header cannot     | Inc | R | 1 |
| 00-031 | equal all zeros.                             | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | Signature Option in the Return Header is a   | M   | R | 1 |
| 00-032 | required field and must have either the      | iss | e | 1 |
|        | value \"Binary Attachment 8453 Signature     | ing | j | 2 |
|        | Document\" or \"PIN Number\".                | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | The first six digits of the ReturnId in the  | D   | R | 1 |
| 00-033 | Return Header must be the same as the EFIN   | ata | e | 1 |
|        | in the Return Header                         | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | The return type indicated in the return      | Da  | R | 1 |
| 00-900 | header must match the return type            | tab | e | 1 |
|        | established with the IRS for the EIN         | ase | j | 2 |
|        |                                              | V   | e | 0 |
|        |                                              | ali | c | , |
|        |                                              | dat | t | 1 |
|        |                                              | ion |   | 1 |
|        |                                              | Er  |   | 2 |
|        |                                              | ror |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | Filer\'s EIN and Name Control in the Return  | Da  | R | 1 |
| 00-901 | Header must match data in the e-File         | tab | e | 1 |
|        | database.                                    | ase | j | 2 |
|        |                                              | V   | e | 0 |
|        |                                              | ali | c | , |
|        |                                              | dat | t | 1 |
|        |                                              | ion |   | 1 |
|        |                                              | Er  |   | 2 |
|        |                                              | ror |   | 0 |
|        |                                              |     |   | S |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | , |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 9 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | E |
|        |                                              |     |   | Z |
|        |                                              |     |   | , |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | P |
|        |                                              |     |   | O |
|        |                                              |     |   | L |
|        |                                              |     |   | , |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 8 |
|        |                                              |     |   | 6 |
|        |                                              |     |   | 8 |
+--------+----------------------------------------------+-----+---+---+
| R00    | Taxpayer TIN in the Return Header must not   | Dup | R | 1 |
| 00-902 | be the same as a TIN of a previously         | lic | e | 1 |
|        | accepted electronic return of the same       | ate | j | 2 |
|        | return type for the current year.            | Con | e | 0 |
|        |                                              | dit | c | , |
|        |                                              | ion | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | Taxpayer TIN in the Return Header must not   | Dup | R | 1 |
| 00-903 | be the same as a TIN of a previously         | lic | e | 1 |
|        | accepted paper return of the same return     | ate | j | 2 |
|        | type for the current year.                   | Con | e | 0 |
|        |                                              | dit | c | , |
|        |                                              | ion | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | Software ID in the Return Header must have   | Da  | R | 1 |
| 00-904 | passed testing for the return type and tax   | tab | e | 1 |
|        | year.                                        | ase | j | 2 |
|        |                                              | V   | e | 0 |
|        |                                              | ali | c | , |
|        |                                              | dat | t | 1 |
|        |                                              | ion | A | 1 |
|        |                                              | Er  | n | 2 |
|        |                                              | ror | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | Electronic Filing Identification Number      | Da  | R | 1 |
| 00-905 | (EFIN) in the Return Header must be listed   | tab | e | 1 |
|        | in the e-File database and in accepted       | ase | j | 2 |
|        | status.                                      | V   | e | 0 |
|        |                                              | ali | c | , |
|        |                                              | dat | t | 1 |
|        |                                              | ion | A | 1 |
|        |                                              | Er  | n | 2 |
|        |                                              | ror | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| R00    | Routing Transit Number (RTN) included in the | Da  | R | 1 |
| 00-906 | return must be present in the e-File         | tab | e | 1 |
|        | database.                                    | ase | j | 2 |
|        |                                              | V   | e | 0 |
|        |                                              | ali | c | , |
|        |                                              | dat | t | 1 |
|        |                                              | ion |   | 1 |
|        |                                              | Er  |   | 2 |
|        |                                              | ror |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| R00    | The ReturnId in the Return Header must not   | Dup | R | 1 |
| 00-907 | be the same as the ReturnId on a previously  | lic | e | 1 |
|        | accepted electronic return for the current   | ate | j | 2 |
|        | tax year(the year for which the return is    | Con | e | 0 |
|        | being filed). The ReturnId will be 20        | dit | c | , |
|        | positions in length consisting of the        | ion | t | 1 |
|        | following format: EFIN (6 digits), YYYY (4   |     |   | 1 |
|        | digits), Julian Date (3 digits), sequence    |     |   | 2 |
|        | number (7 digits).                           |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| T00    | The \'production\' e-File system must not    | D   | R | 1 |
| 00-001 | process transmission files whose \'process   | ata | e | 1 |
|        | type\' is set to \'test\'.                   | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | The \'test\' e-File system must not process  | D   | R | 1 |
| 00-002 | transmission files whose \'process type\' is | ata | e | 1 |
|        | set to \'production\'.                       | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | The number of returns indicated in the       | D   | R | 1 |
| 00-003 | transmission manifest must equal the number  | ata | e | 1 |
|        | of returns included in the transmission      | Mi  | j | 2 |
|        | file.                                        | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | The transmission version specified in the    | Inc | R | 1 |
| 00-004 | transmission header for the transmission     | orr | e | 1 |
|        | (structure) must match a supported version   | ect | j | 2 |
|        | of the transmission (structure).             | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | The transmission version must be specified   | M   | R | 1 |
| 00-005 | in the transmission header of the            | iss | e | 1 |
|        | transmission file.                           | ing | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | The ETIN used to logon to EMS or selected on | D   | R | 1 |
| 00-006 | the internet must match the ETIN found in    | ata | e | 1 |
|        | the transmission header                      | Mi  | j | 2 |
|        |                                              | sma | e | 0 |
|        |                                              | tch | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | The processing site \<name\> does not accept | Un  | R | 1 |
| 00-007 | data in XML format. Please send such data to | sup | e | 1 |
|        | the Memphis, TN. processing site.            | por | j | 2 |
|        |                                              | ted | e | 0 |
|        |                                              |     | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| T00    | The XML file does not contain a valid value  | Inc | R | 1 |
| 00-008 | for the MIME header 'X-                      | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        | eFileRoutingCode'. The valid values are      | D   | e | 0 |
|        | "94X", "PINREGISTRATION", or "MEF".          | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     |   | 1 |
|        |                                              |     |   | 2 |
|        |                                              |     |   | 0 |
|        |                                              |     |   | S |
+--------+----------------------------------------------+-----+---+---+
| T00    | The Transmission File must be free of virus. | Un  | R | 1 |
| 00-009 | A virus was found in this file.              | sup | e | 1 |
|        |                                              | por | j | 2 |
|        |                                              | ted | e | 0 |
|        |                                              |     | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | Transmission cannot be a duplicate of a      | Dup | R | 1 |
| 00-900 | previously accepted transmission.            | lic | e | 1 |
|        |                                              | ate | j | 2 |
|        |                                              | Con | e | 0 |
|        |                                              | dit | c | , |
|        |                                              | ion | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | If the ETIN in the transmission header is in | Da  | R | 1 |
| 00-901 | \"test\" status in the e-File database, then | tab | e | 1 |
|        | only transmission files identified as being  | ase | j | 2 |
|        | \"test\" transmissions must be processed by  | V   | e | 0 |
|        | the e-File system.                           | ali | c | , |
|        |                                              | dat | t | 1 |
|        |                                              | ion | A | 1 |
|        |                                              | Er  | n | 2 |
|        |                                              | ror | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| T00    | If the ETIN in the transmission header is in | Da  | R | 1 |
| 00-902 | \"production\" status in the e-File          | tab | e | 1 |
|        | database, then only transmission files       | ase | j | 2 |
|        | identified as being \"production\"           | V   | e | 0 |
|        | transmissions must be processed by the       | ali | c | , |
|        | e-File system.                               | dat | t | 1 |
|        |                                              | ion | A | 1 |
|        |                                              | Er  | n | 2 |
|        |                                              | ror | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | Data values for elements must conform to the | I   | R | 1 |
| 00-001 | length specified for them in the schema      | nva | e | 1 |
|        |                                              | lid | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              | Len | t | 1 |
|        |                                              | gth | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | Data values for elements must conform to the | I   | R | 1 |
| 00-002 | format specified for them in the schema.     | nva | e | 1 |
|        |                                              | lid | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              | For | t | 1 |
|        |                                              | mat | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | Data values for elements must conform to the | I   | R | 1 |
| 00-003 | type specified for them in the schema.       | nva | e | 1 |
|        |                                              | lid | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              | T   | t | 1 |
|        |                                              | ype | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | Data values for elements must contain only   | Inc | R | 1 |
| 00-004 | values allowed for them in the schema.       | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The Return and the Transmission (XML)        | XML | R | 1 |
| 00-005 | Documents must conform to the version of the | Er  | e | 1 |
|        | XML Schema they specify. The version for the | ror | j | 2 |
|        | transmission document is specified in the    |     | e | 0 |
|        | Transmission Header. The version of the      |     | c | , |
|        | return document is specified in the root     |     | t | 1 |
|        | element of the return.                       |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | MIME Header fields must conform to the       | XML | R | 1 |
| 00-006 | specification for the transmission file      | Er  | e | 1 |
|        | published by the IRS.                        | ror | j | 2 |
|        |                                              |     | e | 0 |
|        |                                              |     | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The namespace declarations in the root       | XML | R | 1 |
| 00-007 | element of the SOAP Envelope (the            | Er  | e | 1 |
|        | \'Envelope\' element) must be as follows:    | ror | j | 2 |
|        | The default namespace shall be set to        |     | e | 0 |
|        | \"http://www.irs.gov/efile\" (xmlns=         |     | c | , |
|        | \"http://www.irs.gov/efile\").The namespace  |     | t | 1 |
|        | prefix \"efile\" shall be bound to the       |     | A | 1 |
|        | namespace \"http://www.irs.gov\"             |     | n | 2 |
|        | (x                                           |     | d | 0 |
|        | mlns:efile=\"http://www.irs.gov/efile\").The |     | S | S |
|        | namespace prefix \"SOAP\" shall be bound to  |     | t |   |
|        | the namespace                                |     | o |   |
|        | \                                            |     | p |   |
|        | "http://schemas.xmlsoap.org/soap/envelope/\" |     |   |   |
|        | (xmlns:SOAP=\"                               |     |   |   |
|        | http://schemas.xmlsoap.org/soap/envelope/\") |     |   |   |
|        | and the Envelope element must be qualified   |     |   |   |
|        | with this prefix.                            |     |   |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The namespace declarations in the root       | XML | R | 1 |
| 00-008 | element of the return (\'CorporateReturn\'   | Er  | e | 1 |
|        | element) must be as follows:The default      | ror | j | 2 |
|        | namespace shall be set to                    |     | e | 0 |
|        | \"http://www.irs.gov/efile\" (xmlns=         |     | c | , |
|        | \"http://www.irs.gov/efile\").The namespace  |     | t | 1 |
|        | prefix \"efile\" shall be bound to the       |     | A | 1 |
|        | namespace \"http://www.irs.gov\"             |     | n | 2 |
|        | (xmlns:efile=\"http://www.irs.gov/efile\").  |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The SOAP envelope structure in the           | XML | R | 1 |
| 00-009 | Transmission file must conform to the SOAP   | Er  | e | 1 |
|        | 1.1 specification.                           | ror | j | 2 |
|        |                                              |     | e | 0 |
|        |                                              |     | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The location specified for a return in the   | Inc | R | 1 |
| 00-010 | transmission manifest must be found in the   | orr | e | 1 |
|        | transmission file.                           | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The \'Content -Type\' MIME Header for the    | Inc | R | 1 |
| 00-011 | return must be \'text/xml\'.                 | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+
| X00    | The \'Content -Type\' MIME Header for the    | Inc | R | 1 |
| 00-012 | binary attachments must be of type \'PDF\'.  | orr | e | 1 |
|        |                                              | ect | j | 2 |
|        |                                              | D   | e | 0 |
|        |                                              | ata | c | , |
|        |                                              |     | t | 1 |
|        |                                              |     | A | 1 |
|        |                                              |     | n | 2 |
|        |                                              |     | d | 0 |
|        |                                              |     | S | S |
|        |                                              |     | t |   |
|        |                                              |     | o |   |
|        |                                              |     | p |   |
+--------+----------------------------------------------+-----+---+---+

**1120x BUSINESS RULES - RELEASE 1, TAX YEAR 2002**

**SECTION TWO - ALERTS**

  -------------------------------------------------------------------------------------------------------------------
  Rule Number      Rule Text                                                           Error       Severity   Tax
                                                                                       Category               Type
  ---------------- ------------------------------------------------------------------- ----------- ---------- -------
  F1120-005        If Form 1120, Schedule J, Line 3 \"Income Tax\" has a non-zero      Multiple    Alert      1120
                   value and Schedule J, Line 1 checkbox \"Member of a Controlled      Documents              
                   Group\" is checked, then no more than one                                                  
                   \"Controlled-Group-Computation-Worksheet Statement\"                                       
                   \[ControlledGroupComputationWorksheetStatement\] must be attached                          
                   to Form 1120, Schedule J, Line 3 \"Income Tax\".                                           

  F1120-006        There may be no more than one \"Total Tax Schedule\"                Multiple    Alert      1120
                   \[TotalTaxSchedule\] attached to Form 1120, Schedule J, Line 11.    Documents              

  F1120-009        There may be no more than one                                       Multiple    Alert      1120
                   \"50-Percent-of-Corporation\'s-Voting-Stock-Statement\"             Documents              
                   \[AnyoneOwned50PctOfCorpVotingStockStatement\] attached to Form                            
                   1120, Schedule K, Line 5.                                                                  

  F1120-011        If Form 1120, Schedule J, Line 3 \"Income Tax\" has a non-zero      Missing     Alert      1120
                   value and Schedule J, Line 1 checkbox \"Member of a Controlled      Document               
                   Group\" is checked, then \"Controlled-Group-Computation-Worksheet                          
                   Statement\" \[ControlledGroupComputationWorksheetStatement\] must                          
                   be attached to Form 1120, Schedule J, Line 3 \"Income Tax\".                               

  F1120-014        There may be no more than one \"Controlled Group Additional Tax     Multiple    Alert      1120
                   Statement\" \[ControlledGroupAdditionalTaxStatement\] attached to   Documents              
                   Form 1120, Schedule J, Line 2b.                                                            

  F1120-015        There may be no more than one \"Tax Computation for each member of  Multiple    Alert      1120
                   a Controlled Group Statement\"                                      Documents              
                   \[TaxComputationForEachMembersOfCtrlGroupStmt\] attached to Form                           
                   1120, Schedule J, Line 2a.                                                                 

  F1120-022        If Form 1120, Line 10 has a non-zero value, then \"Itemized Other   Missing     Alert      1120
                   Income Schedule\" \[ItemizedOtherIncomeSchedule\] must be attached. Document               

  F1120-023        If Form 1120, Line 10 has a non-zero value, then no more than one   Multiple    Alert      1120
                   \"Itemized Other Income Schedule\" \[ItemizedOtherIncomeSchedule\]  Documents              
                   must be attached.                                                                          

  F1120-026        There can be no more than one \"Protective Statement\"              Multiple    Alert      1120,
                   \[ProtectiveStatement\] attached to the return                      Documents              1120S

  F1120-028        If Form 1120, Line 29a has a non-zero value, then \"Itemized Net    Missing     Alert      1120
                   Operating Loss Deductions Schedule\"                                Document               
                   \[ItemizedNetOperatingLossDeductionsSchedule\] must be attached.                           

  F1120-029        If Form 1120, Line 29a has a non-zero value, then no more than one  Multiple    Alert      1120
                   \"Itemized Net Operating Loss Deductions Schedule\"                 Documents              
                   \[ItemizedNetOperatingLossDeductionsSchedule\] must be attached.                           

  F1120-045        If Form 1120, Line 26 has a non-zero value, then \"Itemized Other   Missing     Alert      1120
                   Deductions Schedule\" \[ItemizedOtherDeductionsSchedule\] must be   Document               
                   attached.                                                                                  

  F1120-046        If Form 1120, Line 26 has a non-zero value, then no more than one   Multiple    Alert      1120
                   \"Itemized Other Deductions Schedule\"                              Documents              
                   \[ItemizedOtherDeductionsSchedule\] must be attached.                                      

  F1120-047        If Form 1120, Schedule A, Line 9f checkbox \"Yes\" is checked, then Missing     Alert      1120
                   \"Change in Inventory Statements\" \[ChangeInInventoryStatement\]   Document               
                   must be attached.                                                                          

  F1120-048        If Form 1120, Schedule A, Line 9f checkbox \"Yes\" is checked, then Multiple    Alert      1120
                   no more than one \"Change in Inventory Statements\"                 Documents              
                   \[ChangeInInventoryStatement\] must be attached.                                           

  F1120-050        There may be no more than one \"Refigured Closing Inventory         Multiple    Alert      1120
                   Statement\" \[RefiguredClosingInventoryStatement\] attached to Form Documents              
                   1120, Schedule A, Line 1.                                                                  

  F1120-051        There may be no more than one \"Other Dividends Statement\"         Multiple    Alert      1120
                   \[OtherDividendsStatement\] attached to Form 1120, Schedule C,      Documents              
                   Line17                                                                                     

  F1120-052        There may be no more than one \"Controlled Group Apportionment Plan Multiple    Alert      1120
                   Statement\" \[ControlledGroupApportionmentPlanStatement\] attached  Documents              
                   to Form 1120, Schedule J, Line 2a.                                                         

  F1120-053        If Form 1120, Schedule J, Line 10, \"Other Taxes\" has a non-zero   Missing     Alert      1120
                   value and Form 1120, Schedule J, Line 10, Checkbox \"Other (attach  Document               
                   schedule)\" is checked, then \"Other Tax and Interest Schedule\"                           
                   \[OtherTaxAndInterestSchedule\] must be attached to Form 1120,                             
                   Schedule J, Line 10, Checkbox \"Other (attach schedule)\".                                 

  F1120-054        If Form 1120, Schedule J, Line 10, \"Other Taxes\" has a non-zero   Multiple    Alert      1120
                   value and Form 1120, Schedule J, Line 10, Checkbox \"Other (attach  Documents              
                   schedule)\" is checked, then no more than one \"Other Tax and                              
                   Interest Schedule\" \[OtherTaxAndInterestSchedule\] must be                                
                   attached to Form 1120, Schedule J, Line 10, Checkbox \"Other                               
                   (attach schedule)\".                                                                       

  F1120-055        If Form 1120, Schedule L, Line 6(b) or Line 6(d) has a non-zero     Missing     Alert      1120
                   value, then \"Itemized Other Current Assets Schedule\"              Document               
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                   

  F1120-056        If Form 1120, Schedule L, Line 6(b) or Line 6(d) has a non-zero     Multiple    Alert      1120
                   value, then no more than one \"Itemized Other Current Assets        Documents              
                   Schedule\" \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                        

  F1120-057        If Form 1120, Schedule L, Line 6(b) and Line 6(d) both have a       Multiple    Alert      1120
                   non-zero value, then one \"Itemized Other Current Assets Schedule\" Documents              
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached to either                          
                   Line 6(b) or Line 6(d) but not both                                                        

  F1120-080        If Form 1120, Schedule A, Line 4 has a non-zero value, then         Missing     Alert      1120
                   \"Additional Section 263A Costs Schedule\"                          Document               
                   \[ItemizedAdditionalSection263ACostsSchedule\] must be attached.                           

  F1120-081        If Form 1120, Schedule A, Line 4 has a non-zero value, then no more Multiple    Alert      1120
                   than one \"Additional Section 263A Costs Schedule\"                 Documents              
                   \[ItemizedAdditionalSection263ACostsSchedule\] must be attached.                           

  F1120-082        If Form 1120, Schedule A, Line 5 has a non-zero value, then \"Other Missing     Alert      1120
                   Costs Schedule\" \[ItemizedOtherCostsSchedule\] must be attached.   Document               

  F1120-083        If Form 1120, Schedule A, Line 5 has a non-zero value, then no more Multiple    Alert      1120
                   than one \"Other Costs Schedule\" \[ItemizedOtherCostsSchedule\]    Documents              
                   must be attached.                                                                          

  F1120-084        If Form 1120, Schedule C, Line 3(c) has a non-zero value, then      Missing     Alert      1120
                   \"Dividends on Debt Financed Stock Statement\"                      Document               
                   \[DividendsOnDebtFinancedStockStatement\] must be attached.                                

  F1120-085        If Form 1120, Schedule C, Line 3(c) has a non-zero value, then no   Multiple    Alert      1120
                   more than one \"Dividends on Debt Financed Stock Statement\"        Documents              
                   \[DividendsOnDebtFinancedStockStatement\] must be attached.                                

  F1120-086        If Form 1120, Schedule C, Line 10(c) has a non-zero value, then     Missing     Alert      1120
                   \"Dividends from Domestic Corporations-Small Business Investment    Document               
                   Statement\" \[DividendsFromDomesticCorpsSmallBusInvstStmt\] must be                        
                   attached.                                                                                  

  F1120-087        If Form 1120, Schedule K, Line 3 has a choice of \'Yes\' indicated, Missing     Alert      1120
                   then \"50% Voting Stock of Domestic Corporation Statement\"         Document               
                   \[Owned50PercentVotingStockOfDomesticCorpStatement\] must be                               
                   attached.                                                                                  

  F1120-088        If Form 1120, Schedule K, Line 3 has a choice of \'Yes\' indicated, Multiple    Alert      1120
                   then no more than one \"50% Voting Stock of Domestic Corporation    Documents              
                   Statement\" \[Owned50PercentVotingStockOfDomesticCorpStatement\]                           
                   must be attached.                                                                          

  F1120-090        If Form 1120, Schedule K, Line 11 checkbox and Form 1120, Item A1,  Missing     Alert      1120
                   checkbox \"Consolidated Return\" are checked, then \"Regulations    Document               
                   Section 1.1502-21(b)(3)(i) or (ii) Statement\"                                             
                   \[RegulationSection1150221b3ioriiStatement\] must be attached                              

  F1120-091        If Form 1120, Schedule L, Line 9(b) or Line 9(d) has a non-zero     Missing     Alert      1120
                   value, then \"Itemized Other Investments Schedule\"                 Document               
                   \[ItemizedOtherInvestmentsSchedule\] must be attached.                                     

  F1120-092        If Form 1120, Schedule L, Line 9(b) or Line 9(d) has a non-zero     Multiple    Alert      1120
                   value, then no more than one \"Itemized Other Investments           Documents              
                   Schedule\" \[ItemizedOtherInvestmentsSchedule\] must be attached.                          

  F1120-093        If Form 1120, Schedule L, Line 9(b) and Line 9(d) both have a       Multiple    Alert      1120
                   non-zero value, then one \" Itemized Other Investments Schedule\"   Documents              
                   \[ItemizedOtherInvestmentsSchedule\] must be attached to either                            
                   Line 9(b) or Line 9(d) but not both.                                                       

  F1120-094        If Form 1120, Schedule L, Line 14(b) or Line 14(d) has a non-zero   Missing     Alert      1120
                   value, then \"Itemized Other Assets Schedule\"                      Document               
                   \[ItemizedOtherAssetsSchedule\] must be attached.                                          

  F1120-095        If Form 1120, Schedule L, Line 14(b) or Line 14(d) has a non-zero   Multiple    Alert      1120
                   value, then no more than one \"Itemized Other Assets Schedule\"     Documents              
                   \[ItemizedOtherAssetsSchedule\] must be attached.                                          

  F1120-096        If Form 1120, Schedule L, Line 14(b) and Line 14(d) both have a     Multiple    Alert      1120
                   non-zero value, then one \"Itemized Other Assets Schedule\"         Documents              
                   \[ItemizedOtherAssetsSchedule\] must be attached to either Line                            
                   14(b) or Line 14(d) but not both.                                                          

  F1120-097        If Form 1120, Schedule L, Line 18(b) or Line 18(d) has a non-zero   Missing     Alert      1120
                   value, then \"Itemized Other Current Liabilities Schedule\"         Document               
                   \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached.                              

  F1120-098        If Form 1120, Schedule L, Line 18(b) or Line 18(d) has a non-zero   Multiple    Alert      1120
                   value, then no more than one \"Itemized Other Current Liabilities   Documents              
                   Schedule\" \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                             
                   attached.                                                                                  

  F1120-099        If Form 1120, Schedule L, Line 18(b) and Line 18(d) both have a     Multiple    Alert      1120
                   non-zero value, then one \"Itemized Other Current Liabilities       Documents              
                   Schedule\" \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                             
                   attached to either Line 18(b) or Line 18(d) but not both.                                  

  F1120-100        If Form 1120, Schedule L, Line 21(b) or Line 21(d) has a non-zero   Missing     Alert      1120
                   value, then \"Itemized Other Liabilities Schedule\"                 Document               
                   \[ItemizedOtherLiabilitiesSchedule\] must be attached.                                     

  F1120-101        If Form 1120, Schedule L, Line 21(b) or Line 21(d) has a non-zero   Multiple    Alert      1120
                   value, then no more than one \"Itemized Other Liabilities           Documents              
                   Schedule\" \[ItemizedOtherLiabilitiesSchedule\] must be attached.                          

  F1120-102        If Form 1120, Schedule L, Line 21(b) and Line 21(d) both have a     Multiple    Alert      1120
                   non-zero value, then one \"Itemized Other Liabilities Schedule\"    Documents              
                   \[ItemizedOtherLiabilitiesSchedule\], must be attached to either                           
                   Line 21(b) or Line 21(d) but not both.                                                     

  F1120-103        If Form 1120, Schedule L, Line 24(b) or Line 24(d) has a non-zero   Missing     Alert      1120
                   value, then \"Retained Earnings-Appropriated Schedule\"             Document               
                   \[RetainedEarningsAppropriatedSchedule\] must be attached.                                 

  F1120-104        If Form 1120, Schedule L, Line 24(b) or Line 24(d) has a non-zero   Multiple    Alert      1120
                   value, then no more than one \"Retained Earnings-Appropriated       Documents              
                   Schedule\" \[RetainedEarningsAppropriatedSchedule\] must be                                
                   attached                                                                                   

  F1120-105        If Form 1120, Schedule L, Line 24(b) and Line 24(d) both have a     Multiple    Alert      1120
                   non-zero value, then one \"Retained Earnings-Appropriated           Documents              
                   Schedule\" \[RetainedEarningsAppropriatedSchedule\] must be                                
                   attached to either Line 24(b) or Line 24(d) but not both                                   

  F1120-106        If Form 1120, Schedule L, Line 26(b) or Line 26(d) has a non-zero   Missing     Alert      1120
                   value, then \"Adjustments to Shareholders\' Equity Schedule\"       Document               
                   \[AdjustmentsToShareholdersEquitySchedule\] must be attached.                              

  F1120-107        If Form 1120, Schedule L, Line 26(b) or Line 26(d) has a non-zero   Multiple    Alert      1120
                   value, then no more than one \"Adjustments to Shareholders\' Equity Documents              
                   Schedule\" \[AdjustmentsToShareholdersEquitySchedule\] must be                             
                   attached.                                                                                  

  F1120-108        If Form 1120, Schedule L, Line 26(b) and Line 26(d) both have a     Multiple    Alert      1120
                   non-zero value, then one \"Adjustments to Shareholders\' Equity     Documents              
                   Schedule\" \[AdjustmentsToShareholdersEquitySchedule\] must be                             
                   attached to either line 26(b) or line 26(d) but not both.                                  

  F1120-114        If Form 1120, Schedule A, Line 9a(iii), is checked, then \"Other    Missing     Alert      1120
                   Valuing Closing Method Statement\"                                  Document               
                   \[OtherValuingClosingMethodStatement\] must be attached.                                   

  F1120-115        If Form 1120, Schedule A, Line 9a(iii), is checked, then no more    Multiple    Alert      1120
                   than one \"Other Valuing Closing Method Statement\"                 Documents              
                   \[OtherValuingClosingMethodStatement\]must be attached.                                    

  F1120-116        If Form 1120, Schedule J, Line 6c Amount has a non-zero value, and  Missing     Alert      1120
                   Schedule J, Line 6c, check box \"Nonconventional Source Fuel        Document               
                   Credit\" is checked, then \"Nonconventional Source Fuel Credit                             
                   Schedule\" \[NonconventionalSourceFuelCreditSchedule\] must be                             
                   attached to Form 1120, Schedule J, Line 6c, checkbox                                       
                   \"Nonconventional Source Fuel Credit\".                                                    

  F1120-117        If Form 1120, Schedule J, Line 6c Amount has a non-zero value, and  Multiple    Alert      1120
                   Schedule J, Line 6c, check box \"Nonconventional Source Fuel        Documents              
                   Credit\" is checked, then no more than one \"Nonconventional Source                        
                   Fuel Credit Schedule\"                                                                     
                   \[NonconventionalSourceFuelCreditSchedule\]must be attached to Form                        
                   1120, Schedule J, Line 6c, checkbox \"Nonconventional Source Fuel                          
                   Credit\".                                                                                  

  F1120-121        If Form 1120, Schedule C, Line 10(c) has a non-zero value, then no  Multiple    Alert      1120
                   more than one \"Dividends from Domestic Corporations-Small Business Documents              
                   Investment Statement\"                                                                     
                   \[DividendsFromDomesticCorpsSmallBusInvstStmt\] must be attached.                          

  F1120-132        There may be no more than one \"Ownership Interest in a FASIT       Multiple    Alert      1120
                   Schedule\" \[OwnershipInterestInAFASITSchedule\] attached to Form   Documents              
                   1120.                                                                                      

  F1120-133        There may be no more than one \"Tax Shelter Disclosure Supporting   Multiple    Alert      1120
                   Info Statement\" \[TaxShelterDisclosureSupportingInfoStatement\]    Documents              
                   attached to Form 1120.                                                                     

  F1120-134        There may be no more than one \"Stock Ownership In Foreign          Multiple    Alert      1120
                   Corporations Statement\" \[StockOwnershipForeignCorpStatement\]     Documents              
                   attached to Form 1120.                                                                     

  F1120-135        There may be no more than one \"Election to Amortize Start-Up       Multiple    Alert      1120
                   Expenditures Statement\"                                            Documents              
                   \[StartupExpendituresAmortizationStatement\] attached to Form 1120.                        

  F1120-136        There may be no more than one \"Election to Amortize Organizational Multiple    Alert      1120
                   Expenditures Statement\"                                            Documents              
                   \[OrganizationalExpendituresAmortizationStatement\] attached to                            
                   Form 1120.                                                                                 

  F1120-137        There may be no more than one \"Mark-to-Market Accounting Method    Multiple    Alert      1120
                   Election\" \[MarkToMarketAccountingMethodElection\] attached to     Documents              
                   Form 1120.                                                                                 

  F1120-138        There may be no more than one \"De Minimis Exception Election\"     Multiple    Alert      1120
                   \[DeMinimisExceptionElection\] attached to Form 1120.               Documents              

  F1120-139        There may be no more than one \"Post-Completion Adjustments         Multiple    Alert      1120
                   Election\" \[PostCompletionAdjustmentsElection\] attached to Form   Documents              
                   1120.                                                                                      

  F1120-140        There may be no more than one \"Delayed Reapplication Method        Multiple    Alert      1120
                   Election\" \[DelayedReapplicationMethodElection\] attached to Form  Documents              
                   1120.                                                                                      

  F1120-141        There may be no more than one \"Simplified Marginal Impact Method   Multiple    Alert      1120
                   Election\" \[SimplifiedMarginalImpactMethodElection\] attached to   Documents              
                   Form 1120.                                                                                 

  F1120-142        There may be no more than one \"Controlled Foreign Partnership      Multiple    Alert      1120
                   Reporting Statement\"                                               Documents              
                   \[ControlledForeignPartnershipReportingStatement\] attached to Form                        
                   1120.                                                                                      

  F1120-143        There may be no more than one \"Certificate for Members of a        Multiple    Alert      1120
                   Controlled Group Statement\"                                        Documents              
                   \[CertificateForMembersOfControlledGroupStatement\] attached to                            
                   Form 1120.                                                                                 

  F1120-145        There may be no more than one \"Gross Receipts Installment Sales    Multiple    Alert      1120
                   Schedule\" \[GrossReceiptsInstallmentSalesSchedule\] attached to    Documents              
                   Form 1120, Line 1a.                                                                        

  F1120-146        There may be no more than one \"Nonaccrual Experience Method        Multiple    Alert      1120
                   Schedule\" \[NonaccrualExperienceMethodSchedule\] attached to Form  Documents              
                   1120, Line 1a.                                                                             

  F1120-147        There may be no more than one \"Charitable Contributions            Multiple    Alert      1120
                   Statement\"\[CharitableContributionStatement\] attached to Form     Documents              
                   1120, Line 19.                                                                             

  F1120-148        There may be no more than one \"Special Carryback Period Election\" Multiple    Alert      1120
                   \[SpecialCarrybackPeriodElection\] attached to Form 1120, Line 29a. Documents              

  F1120-153        If Form 1120, Schedule K, Line 11 checkbox and Form 1120, Item A1,  Multiple    Alert      1120
                   checkbox \"Consolidated Return\" are checked, then no more than one Documents              
                   \"Regulations Section 1.1502-21(b)(3)(i) or (ii) Statement\"                               
                   \[RegulationSection1150221b3ioriiStatement\] must be attached.                             

  SD-F1120-001     If Schedule D (Form 1120), Line 1 (e) has a non-zero value, then no Multiple    Alert      1120
                   more than one \"Other Basis for Short Term Capital Gains and Losses Documents              
                   Explanation\" \[CostOtherThanActualCashCostStatement\] may be                              
                   attached.                                                                                  

  SD-F1120-002     If Schedule D (Form 1120), Line 1 (f) has a non-zero value, then no Multiple    Alert      1120
                   more than one \"SSBIC Election to Postpone ST Gain Statement\"      Documents              
                   \[SSBICElectionPostponedGainStatement\] may be attached.                                   

  SD-F1120-003     If Schedule D (Form 1120), Line 6 (e) has a non-zero value, then no Multiple    Alert      1120
                   more than one \"Other Basis for Long Term Capital Gains and Losses  Documents              
                   Explanation\" \[CostOtherThanActualCashCostStatement\] may be                              
                   attached.                                                                                  

  SD-F1120-004     If Schedule D (Form 1120), Line 6 (f) has a non-zero value, then no Multiple    Alert      1120
                   more than one \"SSBIC Election to Postpone LT Gain Statement\"      Documents              
                   \[SSBICElectionPostponedGainStatement\] may be attached.                                   

  SD-F1120-005     If Schedule D (Form 1120), Line 4 has a non-zero value, then no     Multiple    Alert      1120
                   more than one \"Unused Capital Loss Carryover, Computation          Documents              
                   Schedule\" \[UnusedCapitalLossCarryoverSchedule\] may be attached.                         

  SN-F1120-002     If Schedule N (Form 1120), Line 3 has a choice of \'Yes\' indicated Multiple    Alert      1120,
                   AND Form 8865 is not attached, then no more than one \"10 %         Documents              1120S
                   Interest Owned In Foreign Partnership Statement\"                                          
                   \[Owned10PercentInterestInForeignPartnershipStatement\] must be                            
                   attached.                                                                                  

  SN-F1120-003     If Schedule N (Form 1120), Line 1, has a choice of \'Yes\'          Missing     Alert      1120,
                   indicated, then \"Foreign Entities Owned Statement\"                Document               1120S
                   \[ForeignEntitiesOwnedStatement\] must be attached.                                        

  SN-F1120-004     If Schedule N (Form 1120), Line 1, has a choice of \'Yes\'          Multiple    Alert      1120,
                   indicated, then no more than one \"Foreign Entities Owned           Documents              1120S
                   Statement\" \[ForeignEntitiesOwnedStatement\] must be attached.                            

  SN-F1120-005     If Schedule N (Form1120), Line 3 has a choice of \'Yes\' indicated  Missing     Alert      1120,
                   AND Form 8865 is not attached, then \"10 % Interest Owned In        Document               1120S
                   Foreign Partnership Statement\"                                                            
                   \[Owned10PercentInterestInForeignPartnershipStatement\] must be                            
                   attached.                                                                                  

  SPH-F1120-003    There may be no more than one \"Excess Expenses and Depreciation    Multiple    Alert      1120
                   Statement\" \[ExcessExpensesAndDepreciationStatement\] attached to  Documents              
                   Schedule PH (Form 1120), Line 3.                                                           

  SPH-F1120-004    If Schedule PH (Form 1120), Part I, Line 5, has a non-zero value,   Missing     Alert      1120
                   then \"Statement of Federal and Foreign Taxes Not Deducted in       Document               
                   Figuring Taxable Income\"                                                                  
                   \[FedForeignTxsNotDedFiguringTxblIncmStmt\] must be attached.                              

  SPH-F1120-005    If Schedule PH (Form 1120), Part I, Line 5, has a non-zero value,   Multiple    Alert      1120
                   then no more than one \"Statement of Federal and Foreign Taxes Not  Documents              
                   Deducted in Figuring Taxable Income\"                                                      
                   \[FedForeignTxsNotDedFiguringTxblIncmStmt\]must be attached.                               

  SPH-F1120-006    If Schedule PH (Form 1120), Part I, Line 8b, has a non-zero value,  Missing     Alert      1120
                   then \"Schedule of Income Tax on Net Capital Gain\"                 Document               
                   \[IncomeTaxOnNetCapitalGainSchedule\] must be attached.                                    

  SPH-F1120-007    If Schedule PH (Form 1120), Part I, Line 8b, has a non-zero value,  Multiple    Alert      1120
                   then no more than one \"Schedule of Income Tax on Net Capital       Documents              
                   Gain\" \[IncomeTaxOnNetCapitalGainSchedule\] must be attached.                             

  SPH-F1120-008    If Schedule PH (Form 1120), Part II, Line 15b, has a non-zero       Missing     Alert      1120
                   value, then \"Schedule of Excluded Interest Income\"                Document               
                   \[ExcludedInterestIncomeSchedule\] must be attached.                                       

  SPH-F1120-009    If Schedule PH (Form 1120), Part II, Line 15b, has a non-zero       Multiple    Alert      1120
                   value, then no more than one \"Schedule of Excluded Interest        Documents              
                   Income\" \[ExcludedInterestIncomeSchedule\] must be attached.                              

  SPH-F1120-010    If Schedule PH (Form 1120), Part II, Line 18b, has a non-zero       Missing     Alert      1120
                   value, then \"Statement of Deductions Allocable to Rent\"           Document               
                   \[DeductionsAllocableToRentStatement\] must be attached.                                   

  SPH-F1120-011    If Schedule PH (Form 1120), Part II, Line 18b, has a non-zero       Multiple    Alert      1120
                   value, then no more than one \"Statement of Deductions Allocable to Documents              
                   Rent\" \[DeductionsAllocableToRentStatement\] must be attached.                            

  SPH-F1120-012    If Schedule PH (Form 1120), Part II, Line 19b, has a non-zero       Missing     Alert      1120
                   value, then \"Statement of Deductions Allocable to Mineral, Oil,    Document               
                   and Gas Royalties\" \[DedAllocableToMineralOilGasRoyaltiesStmt\]                           
                   must be attached.                                                                          

  SPH-F1120-013    If Schedule PH (Form 1120), Part II, Line 19b, has a non-zero       Multiple    Alert      1120
                   value, then no more than one \"Statement of Deductions Allocable to Documents              
                   Mineral, Oil, and Gas Royalties\"                                                          
                   \[DedAllocableToMineralOilGasRoyaltiesStmt\] must be attached.                             

  SPH-F1120-014    If Schedule PH (Form 1120), Part V, Line 1, column (e) has a        Missing     Alert      1120
                   non-zero value, then \"Statement of Repairs, Insurance and Other    Document               
                   Section 162 Expenses\" \[RepairsInsAndOtherSect162ExpnssStmt\] must                        
                   be attached to column (e) for each property in Part V, Line 1.                             

  SPH-F1120-015    If Schedule PH (Form 1120), Part V, Line 1, column (e) has a        Multiple    Alert      1120
                   non-zero value, then no more than one \"Statement of Repairs,       Documents              
                   Insurance and Other Section 162 Expenses\"                                                 
                   \[RepairsInsAndOtherSect162ExpnssStmt\] must be attached to column                         
                   (e) for each property in Part V, Line 1.                                                   

  SPH-F1120-016    If Schedule PH (Form 1120), Part V, Line 2 has a non-zero value,    Missing     Alert      1120
                   then \"Statement of Names and Addresses of Persons Paying Rent and  Document               
                   Other Compensation\" \[NamesAddrPersonsPayingRentAndOtherCompStmt\]                        
                   must be attached.                                                                          

  SPH-F1120-017    If Schedule PH (Form 1120), Part V, Line 2 has a non-zero value,    Multiple    Alert      1120
                   then no more than one \"Statement of Names and Addresses of Persons Documents              
                   Paying Rent and Other Compensation\"                                                       
                   \[NamesAddrPersonsPayingRentAndOtherCompStmt\] must be attached.                           

  SPH-F1120-018    If Schedule PH (Form 1120), Part VI, Line 4 has a non-zero value,   Missing     Alert      1120
                   then \"Statement of Dividend Carryover from Preceding Years\"       Document               
                   \[DivCarryoverFromPrecedingYrsStmt\] must be attached.                                     

  SPH-F1120-019    If Schedule PH (Form 1120), Part VI, Line 4 has a non-zero value,   Multiple    Alert      1120
                   then no more than one \"Statement of Dividend Carryover from        Documents              
                   Preceding Years\" \[DivCarryoverFromPrecedingYrsStmt\] must be                             
                   attached.                                                                                  

  F1120S-003       If Form 1120S, Line 5 has a non-zero value, then no more than one   Multiple    Alert      1120S
                   \"Other income schedule\" \[ItemizedOtherIncomeSchedule2\] must be  Documents              
                   attached.                                                                                  

  F1120S-004       If Form 1120S, Line 5 has a non-zero value, then \"Other income     Missing     Alert      1120S
                   schedule\" \[ItemizedOtherIncomeSchedule2\] must be attached.       Document               

  F1120S-005       If Form 1120S, Line 19 has a non-zero value, then \"Itemized Other  Missing     Alert      1120S
                   Deductions Schedule\" \[ItemizedOtherDeductionsSchedule2\] must be  Data                   
                   attached.                                                                                  

  F1120S-006       If Form 1120S, Line 19 has a non-zero value, then no more than one  Multiple    Alert      1120S
                   \"Itemized Other Deductions Schedule\"                              Documents              
                   \[ItemizedOtherDeductionsSchedule2\] must be attached.                                     

  F1120S-008       If Form 1120S, Line 22a has a non-zero value, then \"Excess net     Missing     Alert      1120S
                   passive income tax schedule\" \[ExcessNetPassiveIncomeTaxSchedule\] Document               
                   must be attached.                                                                          

  F1120S-009       If Form 1120S, Line 22a has a non-zero value, then no more than one Multiple    Alert      1120S
                   \"Excess net passive income tax schedule\"                          Documents              
                   \[ExcessNetPassiveIncomeTaxSchedule\] must be attached.                                    

  F1120S-026       If Form 1120S, Schedule A, Line 9f checkbox \"Yes\" is checked,     Missing     Alert      1120S
                   then \"Change in Inventory Statements\"                             Document               
                   \[ChangeInInventoryStatement\] must be attached.                                           

  F1120S-027       If Form 1120S, Schedule A, Line 9f checkbox \"Yes\" is checked,     Multiple    Alert      1120S
                   then no more than one \"Change in Inventory Statements\"            Documents              
                   \[ChangeInInventoryStatement\] must be attached                                            

  F1120S-028       If Form 1120S, Schedule L, Line 6(b) or Line 6(d) has a non-zero    Missing     Alert      1120S
                   value, then \"Itemized Other Current Assets Schedule\"              Document               
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                   

  F1120S-029       If Form 1120S, Schedule L, Line 6(b) or Line 6(d) has a non-zero    Multiple    Alert      1120S
                   value, then no more than one \"Itemized Other Current Assets        Documents              
                   Schedule\" \[ItemizedOtherCurrentAssetsSchedule\] must be attached                         

  F1120S-030       If Form 1120S, Schedule L, Line 6(b) and Line 6(d) both have        Multiple    Alert      1120S
                   non-zero value, then one \"Itemized Other Current Assets Schedule\" Documents              
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached to either                          
                   Line 6(b) or Line 6(d) but not both                                                        

  F1120S-031       There may be no more than one \"Refigured Closing Inventory         Multiple    Alert      1120S
                   Statement\" \[RefiguredClosingInventoryStatement\] attached to Form Documents              
                   1120S, Schedule A, Line 1.                                                                 

  F1120S-035       There may be no more than one \"Gross Receipts Installment Sales    Multiple    Alert      1120S
                   Schedule\" \[GrossReceiptsInstallmentSalesSchedule\] attached to    Documents              
                   Form 1120S, Line 1a.                                                                       

  F1120S-040       If Form 1120S, Schedule A, Line 4 has a non-zero value, then        Missing     Alert      1120S
                   \"Itemized Schedule of Additional Section 263A Costs\"              Document               
                   \[ItemizedAdditionalSection263ACostsSchedule\] must be attached.                           

  F1120S-041       If Form 1120S, Schedule A, Line 4 has a non-zero value, then no     Multiple    Alert      1120S
                   more than one \"Itemized Schedule of Additional Section 263A        Documents              
                   Costs\" \[ItemizedAdditionalSection263ACostsSchedule\] must be                             
                   attached.                                                                                  

  F1120S-042       If Form 1120S, Schedule A, Line 5 has a non-zero value, then        Missing     Alert      1120S
                   \"Itemized Schedule of Other Costs\" \[ItemizedOtherCostsSchedule\] Document               
                   must be attached.                                                                          

  F1120S-043       If Form 1120S, Schedule A, Line 5 has a non-zero value, then no     Multiple    Alert      1120S
                   more than one \"Itemized Schedule of Other Costs\"                  Documents              
                   \[ItemizedOtherCostsSchedule\] must be attached.                                           

  F1120S-044       If Form 1120S, Schedule L, Line 9(b) or Line 9(d) has a non-zero    Missing     Alert      1120S
                   value, then \"Itemized Other Investments Schedule\"                 Document               
                   \[ItemizedOtherInvestmentsSchedule\] must be attached                                      

  F1120S-045       If Form 1120S, Schedule L, Line 9(b) or Line 9(d) has a non-zero    Multiple    Alert      1120S
                   value, then no more than one \"Itemized Other Investments           Documents              
                   Schedule\" \[ItemizedOtherInvestmentsSchedule\] must be attached                           

  F1120S-046       If Form 1120S, Schedule L, Line 9(b) and Line 9(d) both have a      Multiple    Alert      1120S
                   non-zero value, then one \"Itemized Other Investments Schedule\"    Documents              
                   \[ItemizedOtherInvestmentsSchedule\] must be attached to either                            
                   Line 9(b) or Line 9(d) but not both                                                        

  F1120S-047       If Form 1120S, Schedule L, Line 14(b) or Line 14(d) has a non-zero  Missing     Alert      1120S
                   value, then \"Itemized Other Assets Schedule\"                      Document               
                   \[ItemizedOtherAssetsSchedule\] must be attached                                           

  F1120S-048       If Form 1120S, Schedule L, Line 14(b) or Line 14(d) has a non-zero  Multiple    Alert      1120S
                   value, then no more than one \"Itemized Other Assets Schedule\"     Documents              
                   \[ItemizedOtherAssetsSchedule\] must be attached                                           

  F1120S-049       If Form 1120S, Schedule L, Line 14(b) and Line 14(d) both a have    Multiple    Alert      1120S
                   non-zero value, then one \"Itemized Other Assets Schedule\"         Documents              
                   \[ItemizedOtherAssetsSchedule\] must be attached to either Line                            
                   14(b) or Line 14(d) but not both                                                           

  F1120S-050       If Form 1120S, Schedule L, Line 18(b) or Line 18(d) has a non-zero  Missing     Alert      1120S
                   value, then \"Itemized Other Current Liabilities Schedule\"         Document               
                   \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached                               

  F1120S-051       If Form 1120S, Schedule L, Line 18(b) or Line 18(d) has a non-zero  Multiple    Alert      1120S
                   value, then no more than one \"Itemized Other Current Liabilities   Documents              
                   Schedule\" \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                             
                   attached                                                                                   

  F1120S-052       If Form 1120S, Schedule L, Line 18(b) and Line 18(d) both have a    Multiple    Alert      1120S
                   non-zero value, then one \"Itemized Other Current Liabilities       Documents              
                   Schedule\" \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                             
                   attached to either Line 18(b) or Line 18(d) but not both                                   

  F1120S-056       If Form 1120S, Schedule K, Line 15g has a non-zero value, then no   Multiple    Alert      1120S
                   more than one \"Total Foreign Taxes Schedule\"                      Documents              
                   \[TotalForeignTaxesSchedule\] must be attached.                                            

  F1120S-057       If Form 1120S, Schedule K, Line 15g has a non-zero value, then      Missing     Alert      1120S
                   \"Total Foreign Taxes Schedule\" \[TotalForeignTaxesSchedule\] must Document               
                   be attached.                                                                               

  F1120S-058       If Form 1120S, Schedule L, Line 21(b) or Line 21(d) has a non-zero  Missing     Alert      1120S
                   value, then \"Itemized Other Liabilities Schedule\"                 Document               
                   \[ItemizedOtherLiabilitiesSchedule\] must be attached                                      

  F1120S-059       If Form 1120S, Schedule L, Lines 21(b) or Line 21(d) has a non-zero Multiple    Alert      1120S
                   value, then no more than one \"Itemized Other Liabilities           Documents              
                   Schedule\" \[ItemizedOtherLiabilitiesSchedule\] must be attached                           

  F1120S-060       If Form 1120S, Schedule L, Line 21(b) or Line 21(d) both have a     Multiple    Alert      1120S
                   non-zero value, then one \"Itemized Other Liabilities Schedule\"    Documents              
                   \[ItemizedOtherLiabilitiesSchedule\], must be attached to either                           
                   Line 21(b) or Line 21(d) but not both                                                      

  F1120S-061       If Form 1120S, Schedule L, Line 25(b) or Line 25(d) has a non-zero  Missing     Alert      1120S
                   value, then \"Adjustments to Shareholders\' Equity Schedule\"       Document               
                   \[AdjustmentsToShareholdersEquitySchedule\] must be attached                               

  F1120S-062       If Form 1120S, Schedule L, Line 25(b) or Line 25(d) has a non-zero  Multiple    Alert      1120S
                   value, then no more than one \"Adjustments to Shareholders\' Equity Documents              
                   Schedule\" \[AdjustmentsToShareholdersEquitySchedule\] must be                             
                   attached                                                                                   

  F1120S-063       If Form 1120S, Schedule L, Line 25(b) and Line 25(d) both have a    Multiple    Alert      1120S
                   non-zero value, then one \"Adjustments to Shareholders\' Equity     Documents              
                   Schedule\" \[AdjustmentsToShareholdersEquitySchedule\] must be                             
                   attached to either Line 25(b) or Line 25(d) but not both                                   

  F1120S-068       If Form 1120S, Schedule B, Line 3 has a choice of \'Yes\'           Missing     Alert      1120S
                   indicated, then \"50 Percent Voting Stock of Domestic Corporation   Document               
                   Statement\" \[Owned50PercentVotingStockOfDomesticCorpStatement2\]                          
                   must be attached.                                                                          

  F1120S-069       If Form 1120S, Schedule B Line 3 has a choice of \'Yes\' indicated, Multiple    Alert      1120S
                   then no more than one \"50 Percent Voting Stock of Domestic         Documents              
                   Corporation Statement\"                                                                    
                   \[Owned50PercentVotingStockOfDomesticCorpStatement2\] must be                              
                   attached.                                                                                  

  F1120S-070       If Form 1120S, Schedule K, Line3b has a non-zero value, then        Missing     Alert      1120S
                   \"Expenses from Other Rental Activities Statement\"                 Document               
                   \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                           

  F1120S-071       If Form 1120S, Schedule K, Line 3b has a non-zero value, then no    Multiple    Alert      1120S
                   more than one \"Expenses from Other Rental Activities Statement\"   Documents              
                   \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                           

  F1120S-072       If Form 1120S, Schedule K, Line 4f has a non-zero value, then       Missing     Alert      1120S
                   \"Other Portfolio Income Loss Statement\"                           Document               
                   \[OtherPortfolioIncomeLossStatement\] must be attached.                                    

  F1120S-073       If Form 1120S, Schedule K, Line 4f has a non-zero value, then no    Multiple    Alert      1120S
                   more than one \"Other Portfolio Income Loss Statement\"             Documents              
                   \[OtherPortfolioIncomeLossStatement\] must be attached.                                    

  F1120S-074       If Form 1120S, Schedule K, Line 6 has a non-zero value, then        Missing     Alert      1120S
                   \"Itemized Other Income (Loss) Schedule\"                           Document               
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  F1120S-075       If Form 1120S, Schedule K, Line 6 has a non-zero value, then no     Multiple    Alert      1120S
                   more than one \"Itemized Other Income (Loss) Schedule\"             Documents              
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  F1120S-076       If Form 1120S, Schedule K, Line 7 has a non-zero value, then        Missing     Alert      1120S
                   \"Charitable Contribution Schedule\"                                Document               
                   \[CharitableContributionSchedule\] must be attached.                                       

  F1120S-077       If Form 1120S, Schedule K, Line 7 has a non-zero value, then no     Multiple    Alert      1120S
                   more than one \"Charitable Contribution Schedule\"                  Documents              
                   \[CharitableContributionSchedule\] must be attached.                                       

  F1120S-078       If Form 1120S, Schedule K, Line 9 has a non-zero value, then        Missing     Alert      1120S
                   \"Itemized Deductions Portfolio Income Loss Statement\"             Document               
                   \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be                                 
                   attached.                                                                                  

  F1120S-079       If Form 1120S, Schedule K, Line 9 has a non-zero value, then no     Multiple    Alert      1120S
                   more than one \"Itemized Deductions Portfolio Income Loss           Documents              
                   Statement\" \[ItemizedDeductionsPortfolioIncomeLossStatement\] must                        
                   be attached.                                                                               

  F1120S-080       If Form 1120S, Schedule K, Line 10 has a non-zero value, then       Missing     Alert      1120S
                   \"Itemized Other Deductions Schedule\"                              Document               
                   ItemizedOtherDeductionsSchedule2\] must be attached.                                       

  F1120S-081       If Form 1120S, Schedule K, Line 10 has a non-zero value, then no    Multiple    Alert      1120S
                   more than one \"Itemized Other Deductions Schedule\"                Documents              
                   \[ItemizedOtherDeductionsSchedule2\] must be attached.                                     

  F1120S-083       If Form 1120S, Schedule K, Line 12d has a non-zero value, then      Missing     Alert      1120S
                   \"Credits Related to Rental Real Estate Activities Statement\"      Document               
                   \[CreditsRelatedToRentalREActivitiesStatement\] \" must be                                 
                   attached.                                                                                  

  F1120S-084       If Form 1120S, Schedule K, Line 12d has a non-zero value, then no   Multiple    Alert      1120S
                   more than one \"Credits Related to Rental Real Estate Activities    Documents              
                   Statement\" \[CreditsRelatedToRentalREActivitiesStatement\] must be                        
                   attached.                                                                                  

  F1120S-085       If Form 1120S, Schedule K, Line 12e has a non-zero value, then      Missing     Alert      1120S
                   \"Credits Related to Other Rental Activities Statement\"            Document               
                   \[CreditsRelatedToOtherRentalActivitiesStatement\] must be                                 
                   attached.                                                                                  

  F1120S-086       If Form 1120S, Schedule K, Line 12e has a non-zero value, then no   Multiple    Alert      1120S
                   more than one \"Credits Related to Other Rental Activities          Documents              
                   Statement\" \[CreditsRelatedToOtherRentalActivitiesStatement\] must                        
                   be attached.                                                                               

  F1120S-090       If Form 1120S, Schedule K, Line 13 has a non-zero value, then there Multiple    Alert      1120S
                   must be zero or one Non Conventional Fuel Source Credit Schedule\"  Documents              
                   \[\"NonconventionalSourceFuelCreditSchedule\"\] attached.                                  

  F1120S-091       If Form 1120S, Schedule K, Line 13 has a non-zero value, then there Multiple    Alert      1120S
                   must be zero or one \"Itemized Other Credits Schedule\"             Documents              
                   \[ItemizedOtherCreditsSchedule\] attached.                                                 

  F1120S-092       If Form 1120S, Schedule K, Line 14e has a non-zero value, then one  Missing     Alert      1120S
                   or more \"Other Adjustments And Tax Preference Items Schedule\"     Document               
                   \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached                         

  F1120S-093       If Form 1120S, Schedule K, Line 15c has a non-zero value, then      Missing     Alert      1120S
                   \"Gross Income Sourced At Shareholder Level Schedule\"              Document               
                   \[GrossIncomeSourcedAtShareholderLevelSchedule\] must be attached.                         

  F1120S-094       If Form 1120S, Schedule K, Line 15c has a non-zero value, then no   Multiple    Alert      1120S
                   more than one \"Gross Income Sourced At Shareholder Level           Documents              
                   Schedule\" \[GrossIncomeSourcedAtShareholderLevelSchedule\] must be                        
                   attached                                                                                   

  F1120S-095       If Form 1120S, Schedule K, Line 15d(2) has a non-zero value, then   Missing     Alert      1120S
                   \"Foreign Gross Income At Corporate Level Listed Category           Document               
                   Schedule\" \[ForeignGrossIncomeAtCorpLevelListedCatSchedule\] \"                           
                   must be attached                                                                           

  F1120S-096       If Form 1120S, Schedule K, Line 15d(2) has a non-zero value, then   Multiple    Alert      1120S
                   no more than one \"Foreign Gross Income At Corporate Level Listed   Documents              
                   Category Schedule\"                                                                        
                   \[ForeignGrossIncomeAtCorpLevelListedCatSchedule\] \" must be                              
                   attached                                                                                   

  F1120S-097       If Form 1120S, Schedule K, Line 15f(2) has a non-zero value, then   Missing     Alert      1120S
                   \"Deductions Listed Categories Schedule\"                           Document               
                   \[DeductionsListedCategoriesSchedule\] must be attached                                    

  F1120S-098       If Form 1120S, Schedule K, Line 15f(2) has a non-zero value, then   Multiple    Alert      1120S
                   no more than one \"Deductions Listed Cafegories Schedule\"          Documents              
                   \[DeductionsListedCategoriesSchedule\] must be attached                                    

  F1120S-099       If Form 1120S, Schedule M-2, Line 3(a) has a non-zero value, then   Missing     Alert      1120S
                   \"Accumulated Adjustments Account - Other Additions Schedule\"      Document               
                   \[AccumulatedAdjustmentsAccountOtherAdditionsSchedule\] must be                            
                   attached                                                                                   

  F1120S-100       If Form 1120S, Schedule M-2, Line 3(a) has a non-zero value, then   Multiple    Alert      1120S
                   no more than one \"Accumulated Adjustments Account - Other          Documents              
                   Additions Schedule\"                                                                       
                   \[AccumulatedAdjustmentsAccountOtherAdditionsSchedule\] must be                            
                   attached                                                                                   

  F1120S-101       If Form 1120S, Schedule M-2, Line 5(a) has a non-zero value, then   Missing     Alert      1120S
                   \"Itemized Schedule of Accumulated Adjustments Account Other        Document               
                   Reductions\"                                                                               
                   \[AccumulatedAdjustmentsAccountOtherReductionsStatement\] must be                          
                   attached                                                                                   

  F1120S-102       If Form 1120S, Schedule M-2 Line 5(a) has a non-zero value, then no Multiple    Alert      1120S
                   more than one \"Itemized Schedule of Accumulated Adjustments        Documents              
                   Account Other Reductions\"                                                                 
                   \[AccumulatedAdjustmentsAccountOtherReductionsStatement\] must be                          
                   attached                                                                                   

  F1120S-103       If Form 1120S, Schedule M-2, Line 3(b) has a non-zero value, then   Missing     Alert      1120S
                   \"Other Adjustments Account - Other Additions Schedule\"            Document               
                   \[OtherAdjustmentsAccountOtherAdditionsSchedule\] must be attached.                        

  F1120S-104       If Form 1120S, Schedule M-2, Line 3(b) has a non-zero value, then   Multiple    Alert      1120S
                   no more than one \"Other Adjustments Account - Other Additions      Documents              
                   Schedule\" \[OtherAdjustmentsAccountOtherAdditionsSchedule\] must                          
                   be attached                                                                                

  F1120S-105       If Form 1120S, Schedule M-2, Line 5(b) has a non-zero value, then   Missing     Alert      1120S
                   \"Other Adjustments Account - Other Reductions Schedule\"           Document               
                   \[OtherAdjustmentsAccountOtherReductionsSchedule\] must be attached                        

  F1120S-106       If Form 1120S, Schedule M-2 Line 5(b) has a non-zero value, then no Multiple    Alert      1120S
                   more than one \"Other Adjustments Account - Other Reductions        Documents              
                   Schedule\" \[OtherAdjustmentsAccountOtherReductionsSchedule\] must                         
                   be attached                                                                                

  F1120S-107       If Form 1120S, Schedule K, Line 12b(1) has a non-zero value, then   Multiple    Alert      1120S
                   no more than one Form 8586 may be attached                          Documents              

  F1120S-108       If Form 1120S, Schedule K, Line 12b(2) has a non-zero value, then   Multiple    Alert      1120S
                   no more than one Form 8586 may be attached                          Documents              

  F1120S-109       If Form 1120S, Schedule A, Line 9a(iii), checkbox \"Other\" is      Missing     Alert      1120S
                   checked, then \"Other Valuing Closing Method Statement\"            Document               
                   \[OtherValuingClosingMethodStatement\] must be attached                                    

  F1120S-110       If Form 1120S, Schedule A, Line 9a(iii), checkbox \"Other\" is      Multiple    Alert      1120S
                   checked, then no more than one \"Other Valuing Closing Method       Documents              
                   Statement\" \[OtherValuingClosingMethodStatement\] must be attached                        

  F1120S-111       If Form 1120S, Schedule K, Line 15h has a non-zero value, then      Missing     Alert      1120S
                   \"Reductions in Taxes Schedule\" \[ReductionInTaxesSchedule\] must  Document               
                   be attached.                                                                               

  F1120S-112       If Form 1120S, Schedule K, Line 15h has a non-zero value, then no   Multiple    Alert      1120S
                   more than one \"Reductions in Taxes Schedule\"                      Documents              
                   \[ReductionInTaxesSchedule\] must be attached.                                             

  F1120S-125       There may be no more than one \"Nonaccrual Experience Method        Multiple    Alert      1120S
                   Schedule\" \[NonaccrualExperienceMethodSchedule\] attached to Form  Documents              
                   1120S, Line 1a.                                                                            

  F1120S-127       There may be no more than one \"Stock Ownership In Foreign          Multiple    Alert      1120S
                   Corporations Statement\" \[StockOwnershipForeignCorpStatement\]     Documents              
                   attached to Form 1120S.                                                                    

  F1120S-128       There may be no more than one \"Election to Amortize Start-Up       Multiple    Alert      1120S
                   Expenditures Statement\"                                            Documents              
                   \[StartupExpendituresAmortizationStatement\] attached to Form                              
                   1120S.                                                                                     

  F1120S-129       There may be no more than one \"Election to Amortize Organizational Multiple    Alert      1120S
                   Expenditures Statement\"                                            Documents              
                   \[OrganizationalExpendituresAmortizationStatement\] attached to                            
                   Form 1120S.                                                                                

  F1120S-130       There may be no more than one \"Mark-to-Market Accounting Method    Multiple    Alert      1120S
                   Election\" \[MarkToMarketAccountingMethodElection\] attached to     Documents              
                   Form 1120S.                                                                                

  F1120S-131       There may be no more than one \"De Minimis Exception Election\"     Multiple    Alert      1120S
                   \[DeMinimisExceptionElection\] attached to Form 1120S.              Documents              

  F1120S-132       There may be no more than one \"Post-Completion Adjustments         Multiple    Alert      1120S
                   Election\" \[PostCompletionAdjustmentsElection\] attached to Form   Documents              
                   1120S.                                                                                     

  F1120S-133       There may be no more than one \"Delayed Reapplication Method        Multiple    Alert      1120S
                   Election\" \[DelayedReapplicationMethodElection\] attached to Form  Documents              
                   1120S.                                                                                     

  F1120S-134       There may be no more than one \"Simplified Marginal Impact Method   Multiple    Alert      1120S
                   Election\" \[SimplifiedMarginalImpactMethodElection\]attached to    Documents              
                   Form 1120S.                                                                                

  F1120S-135       There may be no more than one \"Controlled Foreign Partnership      Multiple    Alert      1120S
                   Reporting Statement\"                                               Documents              
                   \[ControlledForeignPartnershipReportingStatement\] attached to Form                        
                   1120S.                                                                                     

  F1120S-136       There may be no more than one \"Certificate for Members of a        Multiple    Alert      1120S
                   Controlled Group Statement\"                                        Documents              
                   \[CertificateForMembersOfControlledGroupStatement\] attached to                            
                   Form 1120S.                                                                                

  F1120S-138       There can be no more than one \"Tax Shelter Disclosure Supporting   Multiple    Alert      1120S
                   Info Statement\" \[TaxShelterDisclosureSupportingInfoStatement\]    Documents              
                   attached to Form 1120S.                                                                    

  SD-F1120S-001    If Schedule D (Form1120S), Line 1(a) has a non-zero value, then no  Multiple    Alert      1120S
                   more than one \"Non-Business Bad Debt Deduction Statement\"         Documents              
                   \[BadDebtDeductionStatement \] may be attached.                                            

  SD-F1120S-002    If Schedule D (Form1120S) Line 1(e) has a non-zero value, then no   Multiple    Alert      1120S
                   more than one \"Short Term Capital Gains and Losses Explanation\"   Documents              
                   \[CostOtherThanActualCashCostStatement \] may be attached.                                 

  SD-F1120S-003    If Schedule D (Form1120S) Line 7, column (e) has a non-zero value,  Multiple    Alert      1120S
                   then no more than one \"Other basis for Long Term Capital Gains and Documents              
                   Losses Explanation\" \[CostOtherThanActualCashCostStatement\] may                          
                   be attached.                                                                               

  SD-F1120S-004    If Schedule D (Form1120S) Line 7, column (g) has a non-zero value,  Multiple    Alert      1120S
                   then no more than one \"Sale or Exchange of Partnership Interest    Documents              
                   with Unrealized Appreciation of Collectibles Statement\"                                   
                   \[StatementRequiredUnderRegSect1_1h_1e\] may be attached.                                  

  SD-F1120S-005    If Schedule D (Form1120S), Part III, Line 16 has a non-zero value,  Multiple    Alert      1120S
                   then no more than one \"Taxable Income Computation Schedule\"       Documents              
                   \[TaxableIncomeComputationSchedule\] may be attached.                                      

  SD-F1120S-006    If Schedule D (Form1120S), Line 15 has a non-zero value, then no    Multiple    Alert      1120S
                   more than one \"Excess of Recognized Built-in Gains Computation\"   Documents              
                   \[ExcessOfRecognizedBuiltInGainComputationAtt\] may be attached.                           

  SK1-F1120S-001   There may be no more than one \"Supplemental Information            Multiple    Alert      1120S
                   Statement\" \[SupplementalInformationStatement\] attached to each   Documents              
                   Schedule K-1(Form 1120S) Line 23.                                                          

  F851-001         If Form 851, Part III, Line c, checkbox \"Yes\" is checked, then    Missing     Alert      1120
                   \"Basis Reduction on Deconsolidation under Section 1.1502-20(b)     Document               
                   Statement\" \[BasisReductionDeconsolidationUnderSect1150220bStmt\]                         
                   must be attached                                                                           

  F851-002         If Form 851, Part III, Line c, checkbox \"Yes\" is checked, then no Multiple    Alert      1120
                   more than one \"Basis Reduction on Deconsolidation under Section    Documents              
                   1.1502-20(b) Statement\"                                                                   
                   \[BasisReductionDeconsolidationUnderSect1150220bStmt\] must be                             
                   attached.                                                                                  

  F851-003         If Form 851, Part III, Line (d), checkbox \"Yes\" is checked, then  Missing     Alert      1120
                   \"Allowed Loss Under Section 1.1502-20(c) Statement\"               Document               
                   \[AllowedLossUnderSection1150220cStmt\] must be attached.                                  

  F851-004         If Form 851, Part III, Line (d), checkbox \"Yes\" is checked, then  Multiple    Alert      1120
                   no more than one \"Allowed Loss Under Section 1.1502-20(c)          Documents              
                   Statement\" \[AllowedLossUnderSection1150220cStmt\] must be                                
                   attached.                                                                                  

  F926-001         If Form 926, Part III, Line 13 has a choice of \'Yes\' indicated,   Missing     Alert      1120,
                   then one or more \"Recognize Income Under Temporary Regulations     Document               1120S
                   Statement\" \[RecognizeIncomeUnderTempRegulationsStatement\] must                          
                   be attached.                                                                               

  F1118-001        If Form 1118, Schedule D, Part I, Section A, Column 4 has a         Missing     Alert      1120,
                   non-zero value, then \"Post-1986 Undistributed Earnings Schedule\"  Document               1120S
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Second-Tier Foreign Corporation.                                                           

  F1118-002        If Form 1118, Schedule D, Part I, Section A, Column 4 has a         Multiple    Alert      1120,
                   non-zero value, then no more than one \"Post-1986 Undistributed     Documents              1120S
                   Earnings Schedule\" \[Post1986UndistributedEarningsSchedule\] must                         
                   be attached for each Second-Tier Foreign Corporation.                                      

  F1118-003        There can be no more than one \"Currency Conversion Statement\"     Multiple    Alert      1120,
                   \[CurrencyConversionStatement\] attached to each Form 1118 (there   Documents              1120S
                   may be multiple 1118s).                                                                    

  F1118-004        If Form 1118, Schedule A, column 7 has a non-zero value then        Missing     Alert      1120,
                   \"Other Income Statement\" \[OtherIncomeStatement\] must be         Document               1120S
                   attached for each Foreign country (or US possession).                                      

  F1118-005        If Form 1118, Schedule A, column 7 has a non-zero value then there  Multiple    Alert      1120,
                   must be no more than one \"Other Income Statement\"                 Documents              1120S
                   \[OtherIncomeStatement\] attached for each Foreign country (or US                          
                   possession).                                                                               

  F1118-006        There may be no more than one \"Financial Services Income           Multiple    Alert      1120,
                   Statement\" \[FinancialServicesIncomeStatement\] attached to each   Documents              1120S
                   Form 1118, checkbox \"Financial Services Income\".                                         

  F1118-007        If Form 1118, Schedule B, Part II, line 4 has a non-zero value,     Missing     Alert      1120,
                   then \"Total Carryover of Foreign Taxes Schedule\"                  Document               1120S
                   \[TotalCarryoverOfForeignTaxesSchedule\] must be attached.                                 

  F1118-008        If Form 1118, Schedule B, Part II, line 4 has a non-zero value,     Multiple    Alert      1120,
                   then no more than one \"Total Carryover of Foreign Taxes Schedule\" Documents              1120S
                   \[TotalCarryoverOfForeignTaxesSchedule\] must be attached.                                 

  F1118-009        If Form 1118, Schedule C, Part I, Column 4 \"Post-1986              Missing     Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then \"Post-1986     Document               1120S
                   Undistributed Earnings Schedule\"                                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Foreign Corporation.                                                                       

  F1118-010        If Form 1118, Schedule C, Part I, Column 4 \"Post-1986              Multiple    Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then no more than    Documents              1120S
                   one \"Post-1986 Undistributed Earnings Schedule\"                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Foreign Corporation.                                                                       

  F1118-011        If Form 1118, Schedule C, Part II, Column 4 \"Accumulated Profits   Missing     Alert      1120,
                   for Tax Year Indicated\", has a non-zero value, then \"Accumulated  Document               1120S
                   Profits for Tax Year Schedule\"                                                            
                   \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                         
                   Foreign Corporation.                                                                       

  F1118-012        If Form 1118, Schedule C, Part II, column 4 \"Accumulated Profits   Multiple    Alert      1120,
                   for Tax Year Indicated\" has a non-zero value, then no more than    Documents              1120S
                   one \"Accumulated Profits for Tax Year Schedule\"                                          
                   \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                         
                   Foreign Corporation.                                                                       

  F1118-013        If Form 1118, Schedule C, Part III, Column 4 \"E&P for Tax Year     Missing     Alert      1120,
                   Indicated\" has a non-zero value, then \"Earnings & Profits         Document               1120S
                   Schedule\" \[EarningsAndProfitsSchedule\] must be attached for each                        
                   Foreign Corporation.                                                                       

  F1118-014        If Form 1118, Schedule C, Part III, Column 4 \"E&P for Tax Year     Multiple    Alert      1120,
                   Indicated\" has a non-zero value, then no more than one \"Earnings  Documents              1120S
                   & Profits Schedule\" \[EarningsAndProfitsSchedule\] must be                                
                   attached for each Foreign Corporation.                                                     

  F1118-015        If Form 1118, Schedule D, Part I, Section B, Column 4 \"Accumulated Missing     Alert      1120,
                   Profits for Tax Year Indicated\" has a non-zero value, then         Document               1120S
                   \"Accumulated Profits for Tax Year Schedule\"                                              
                   \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                         
                   Second-Tier Foreign Corporation.                                                           

  F1118-016        If Form 1118, Schedule D, Part I, Section B, Column 4 \"Accumulated Multiple    Alert      1120,
                   Profits for Tax Year Indicated\" has a non-zero value, then no more Documents              1120S
                   than one \"Accumulated Profits for Tax Year Schedule\"                                     
                   \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                         
                   Second-Tier Foreign Corporation.                                                           

  F1118-017        If Form 1118, Schedule D, Part II, Section A, Column 4 \"Post-1986  Missing     Alert      1120,
                   Undistributed Earnings\" has a non-zero value then \"Post-1986      Document               1120S
                   Undistributed Earnings Schedule\"                                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Third-Tier Foreign Corporation.                                                            

  F1118-018        If Form 1118, Schedule D, Part II, Section A, Column 4 \"Post-1986  Multiple    Alert      1120,
                   Undistributed Earnings\" has a non-zero value then no more than one Documents              1120S
                   \"Post-1986 Undistributed Earnings Schedule\"                                              
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Third-Tier Foreign Corporation.                                                            

  F1118-019        If Form 1118, Schedule D, Part II, Section B, Column 4              Missing     Alert      1120,
                   \"Accumulated Profits for Tax Year Indicated\" has a non-zero       Document               1120S
                   value, then \"Accumulated Profits for Tax Year Schedule\"                                  
                   \[AccumulatedProfitsForTaxYearSchedule\] must be attached for each                         
                   Third-Tier Foreign Corporation.                                                            

  F1118-020        If Form 1118, Schedule D, Part II, Section B, Column 4              Multiple    Alert      1120,
                   \"Accumulated Profits for Tax Year Indicated\" has a non-zero       Documents              1120S
                   value, then no more than one \"Accumulated Profits for Tax Year                            
                   Schedule\" \[AccumulatedProfitsForTaxYearSchedule\] must be                                
                   attached for each Third-Tier Foreign Corporation.                                          

  F1118-021        If Form 1118, Schedule E, Part I, Column 4 \"Post-1986              Missing     Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then \"Post-1986     Document               1120S
                   Undistributed Earnings Schedule\"                                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Fourth-Tier Foreign Corporation.                                                           

  F1118-022        If Form 1118, Schedule E, Part I, Column 4 \"Post-1986              Multiple    Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then no more than    Documents              1120S
                   one \"Post-1986 Undistributed Earnings Schedule\"                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Fourth-Tier Foreign Corporation.                                                           

  F1118-023        If Form 1118, Schedule E, Part II, Column 4 \"Post-1986             Missing     Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then \"Post-1986     Document               1120S
                   Undistributed Earnings Schedule\"                                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Fifth -Tier Foreign Corporation.                                                           

  F1118-024        If Form 1118, Schedule E, Part II, Column 4 \"Post-1986             Multiple    Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then no more than    Documents              1120S
                   one \"Post-1986 Undistributed Earnings Schedule\"                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Fifth -Tier Foreign Corporation.                                                           

  F1118-025        If Form 1118, Schedule E, Part III, Column 4 \"Post-1986            Missing     Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then \"Post-1986     Document               1120S
                   Undistributed Earnings Schedule\"                                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Sixth -Tier Foreign Corporation.                                                           

  F1118-026        If Form 1118, Schedule E, Part III, Column 4 \"Post-1986            Multiple    Alert      1120,
                   Undistributed Earnings\" has a non-zero value, then no more than    Documents              1120S
                   one \"Post-1986 Undistributed Earnings Schedule\"                                          
                   \[Post1986UndistributedEarningsSchedule\] must be attached for each                        
                   Sixth -Tier Foreign Corporation.                                                           

  F1118-027        If Form 1118, Schedule G, Line A has a non-zero value, then         Missing     Alert      1120,
                   \"Reduction of Taxes under Sec. 901(e) Schedule\"                   Document               1120S
                   \[ReductionOfTaxesUnderSection901eSchedule\] must be attached.                             

  F1118-028        If Form 1118, Schedule G, Line A has a non-zero value, then no more Multiple    Alert      1120,
                   than one \"Reduction of Taxes under Sec. 901(e) Schedule\"          Documents              1120S
                   \[ReductionOfTaxesUnderSection901eSchedule\] must be attached                              

  F1118-029        If Form 1118, Schedule G, Line D has a non-zero value, then         Missing     Alert      1120,
                   \"Reduction of Taxes for Sec. 6038(c) Penalty Schedule\"            Document               1120S
                   \[ReductionOfTaxesForSection6038cPenaltySchedule\] must be                                 
                   attached.                                                                                  

  F1118-030        If Form 1118, Schedule G, Line D has a non-zero value, then no more Multiple    Alert      1120,
                   than one \"Reduction of Taxes for Sec. 6038(c) Penalty Schedule\"   Documents              1120S
                   \[ReductionOfTaxesForSection6038cPenaltySchedule\] must be                                 
                   attached.                                                                                  

  F1118-031        If Form 1118, Schedule G, Line E has a non-zero value, then one or  Missing     Alert      1120,
                   more \"Other Reduction of Taxes Schedules\"                         Document               1120S
                   \[OtherReductionOfTaxesSchedule\] must be attached.                                        

  F1118-032        There can be no more than one Form 1118, Schedule H present in the  Incorrect   Alert      1120,
                   return. If present, it must be in the first occurrence of the Form  Data                   1120S
                   1118 data. It must not be present in any other Form 1118 data, when                        
                   multiple Form 1118 data is provided                                                        

  F1118-033        There can be no more than one Form 1118, Schedule B, Part III       Incorrect   Alert      1120,
                   present in the return. If present, it must be in the first          Data                   1120S
                   occurrence of the Form 1118 data. It must not be present in any                            
                   other Form1118 data, when multiple Form 1118 data is provided.                             

  SI-F1118-001     If Form 1118, Schedule I, Part II, line 4 has a non-zero value,     Missing     Alert      1120,
                   then \"Carryover or Carryback of Disallowed Credits Statement\"     Document               1120S
                   \[CarryoverOrCarrybackOfDisallowedCredits\] must be attached.                              

  SI-F1118-002     If Form 1118, Schedule I, Part II, line 4 has a non-zero value,     Multiple    Alert      1120,
                   then no more than one \"Carryover or Carryback of Disallowed        Documents              1120S
                   Credits Statement\" \[CarryoverOrCarrybackOfDisallowedCredits\]                            
                   must be attached.                                                                          

  SI-F1118-003     There can be no more than one \"Currency Conversion Statement\"     Multiple    Alert      1120,
                   \[CurrencyConversionStatement\] attached to each Schedule I (Form   Documents              1120S
                   1118).                                                                                     

  SI-F1118-004     If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction  Missing     Alert      1120,
                   Income and Taxes\", Column 12 has a non zero value for any Foreign  Document               1120S
                   Country(for any row), then \"Foreign Oil and Gas Extraction Taxes                          
                   Paid or Accrued Schedule\"                                                                 
                   \[ForeignOilGasExtractionTaxesPaidOrAccruedSchedule\] must be                              
                   attached for each Foreign Country.                                                         

  SI-F1118-005     If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction  Multiple    Alert      1120,
                   Income and Taxes\" Column 12 has a non zero value for any Foreign   Documents              1120S
                   Country(for any row), then no more than one \"Foreign Oil and Gas                          
                   Extraction Taxes Paid or Accrued Schedule\"                                                
                   \[ForeignOilGasExtractionTaxesPaidOrAccruedSchedule\] must be                              
                   attached for each Foreign Country.                                                         

  SI-F1118-006     If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction  Missing     Alert      1120,
                   Income and Taxes\", Column 13 has a non zero value for any Foreign  Document               1120S
                   Country(for any row), then \"Foreign Oil and Gas Extraction Taxes                          
                   Deemed Paid Schedule\"                                                                     
                   \[ForeignOilGasExtractionTaxesDeemedPaidSchedule\] must be attached                        
                   for each Foreign Country.                                                                  

  SI-F1118-007     If Schedule I (Form 1118), Part I \"Foreign Oil and Gas Extraction  Multiple    Alert      1120,
                   Income and Taxes\", Column 13 has a non zero value for any Foreign  Documents              1120S
                   Country(for any row), then no more than one \"Foreign Oil and Gas                          
                   Extraction Taxes Deemed Paid Schedule\"                                                    
                   \[ForeignOilGasExtractionTaxesDeemedPaidSchedule\] must be attached                        
                   for each Foreign Country.                                                                  

  SJ-F1118-001     There can be no more than one \"Annual Recapture Revocable Election Multiple    Alert      1120,
                   Statement\" \[AnnualRecaptureRevocableElectionStatement\] attached  Documents              1120S
                   to each Schedule J (Form 1118).                                                            

  F3468-001        If Form 3468, Line 5, dotted line contains the value \"TRA\"        Missing     Alert      1120,
                   (\"taxReformIndicator\" has the value \"TRA\"), then \"Allowable    Document               1120S
                   Credit Statement\" \[AllowableCreditStatement\] must be attached to                        
                   Form 3468, Line 5.                                                                         

  F3468-002        If Form 3468, Line 5, dotted line contains the value \"TRA\"        Multiple    Alert      1120,
                   (\"taxReformIndicator\" has the value \"TRA\"), then no more than   Documents              1120S
                   one \"Allowable Credit Statement\" \[AllowableCreditStatement\]                            
                   must be attached to Form 3468, Line 5.                                                     

  F3800-001        If Form 3800, Line 6, has a non-zero value, then \"Carryforward     Missing     Alert      1120
                   General Business Credit Computation Statement\"                     Document               
                   \[CarryforwardGeneralBusinessCr\] must be attached.                                        

  F3800-002        If Form 3800, Line 6, has a non-zero value, then no more than one   Multiple    Alert      1120
                   \"Carryforward General Business Credit Computation Statement\"      Documents              
                   \[CarryforwardGeneralBusinessCr\] must be attached.                                        

  F3800-005        If Form 3800, Line 19 has a non-zero value, then \"General Business Missing     Alert      1120
                   Credit Computation Statement\" \[GenBusinessCreditComputation\]     Document               
                   must be attached                                                                           

  F3800-006        If Form 3800, Line 19 has a non-zero value, then no more than one   Multiple    Alert      1120
                   \"General Business Credit Computation Statement\"                   Documents              
                   \[GenBusinessCreditComputation\] must be attached                                          

  F4136-001        If Form 4136, Line 3 checkbox is checked, then no more than one     Multiple    Alert      1120,
                   \"Diesel Fuel With Visible Evidence of Dye Explanation\"            Documents              1120S
                   \[EvidenceOfDyedDieselFuelStatement\] may be attached.                                     

  F4136-002        If Form 4136, Line 4 checkbox is checked then no more than one      Multiple    Alert      1120,
                   \"Kerosene With Visible Evidence of Dye Explanation\"               Documents              1120S
                   \[EvidenceOfDyedKeroseneStatement\] may be attached.                                       

  F4136-003        If Form 4136, Line 6 checkbox is checked, then no more than one     Multiple    Alert      1120,
                   \"Diesel Fuel with Visible Evidence of Dye Sold Explanation\"       Documents              1120S
                   \[EvidenceOfDyedDieselFuelSoldStatement\] may be attached.                                 

  F4136-004        If Form 4136, Line 6 b(d) has a non-zero value, then no more than   Multiple    Alert      1120,
                   one \"Persons To Whom Undyed Diesel Fuel Sold Statement\"           Documents              1120S
                   \[ToWhomDieselFuelSoldStatement\] may be attached.                                         

  F4136-005        If Form 4136, Line 7 checkbox is checked, then no more than one     Multiple    Alert      1120,
                   \"Kerosene Fuel Sales with Visible Evidence of Dye Explanation\"    Documents              1120S
                   \[EvidenceOfDyedKeroseneSoldStatement\] may be attached.                                   

  F4136-006        If Form 4136, Line 7a(c) OR Line 7b(c) has a non-zero value, then   Multiple    Alert      1120,
                   no more than one \"Persons To Whom Undyed Kerosene Fuel Sold        Documents              1120S
                   Statement\" \[ToWhomKeroseneFuelSoldStatement\] may be attached                            

  F4255-001        If Form 4255, Line 10 has a non-zero value, then one or more        Missing     Alert      1120,
                   \"Recapture Tax Statements\" \[RecaptureTaxStatement\] must be      Document               1120S
                   attached.                                                                                  

  F4562-001        There may be no more than one \"50-Year GDS Deduction Statement\"   Multiple    Alert      1120,
                   \[50YearGDSDeductionStatement\] attached to each Form 4562, Line    Documents              1120S
                   15.                                                                                        

  F4562-002        There may be no more than one \"50-Year ADS Deduction Statement\"   Multiple    Alert      1120,
                   \[50YearADSDeductionStatement\] attached to each Form 4562, Line    Documents              1120S
                   16.                                                                                        

  F4562-003        There may be no more than one \"Section 168 (f)(1) Property         Multiple    Alert      1120,
                   Explanation statement\"                                             Documents              1120S
                   \[Section168f1PropertyExplanationStatement\] attached to each Form                         
                   4562, Line 18.                                                                             

  F4562-004        There may be no more than one \"Amortization Election Statement\"   Multiple    Alert      1120,
                   \[AmortizationElectionStatement\] attached to each Form 4562, Line  Documents              1120S
                   40.                                                                                        

  F4797-001        There may be no more than one \"Securities or Commodities Held by a Multiple    Alert      1120,
                   Trader - Mark-To-Market Election\"                                  Documents              1120S
                   \[SecuritiesOrCommoditiesHeldByATraderMarkToMarket\] attached to                           
                   Form 4797.                                                                                 

  F5471-004        If Form 5471, Schedule C, Line 8, Columns \"Functional Currency\"   Multiple    Alert      1120,
                   or \"US Dollars\" has a non-zero value, then no more than one       Documents              1120S
                   \"Other Income Statement\" \[OtherIncomeForm5471Statement\] must be                        
                   attached.                                                                                  

  F5471-006        If Form 5471, Schedule C, Line 16, Columns \"Functional Currency\"  Multiple    Alert      1120,
                   or \"US Dollars\" has a non-zero value, then no more than one       Documents              1120S
                   \"Itemized Other Deductions Schedule\"                                                     
                   \[ItemizedOtherDeductionsSchedule2\] must be attached .                                    

  F5471-008        If Form 5471, Schedule F, Line 4, Column (a) or Column (b) has a    Multiple    Alert      1120,
                   non-zero value, then no more than one \"Other Current Assets        Documents              1120S
                   Statement\" \[OtherCurrentAssetsStatement\] must be attached.                              

  F5471-011        If Form 5471, Schedule H, Line 2h, Columns \"Net Additions\" or     Multiple    Alert      1120,
                   \"Net Subtractions\" has a non-zero value, then no more than one    Documents              1120S
                   \"Earnings and Profits Other Adjustments Statement\"                                       
                   \[EarningsAndProfitsOtherAdjStmt\] must be attached.                                       

  F5471-012        There can be no more than one \"Name Change Explanation Statement\" Multiple    Alert      1120,
                   \[NameChangeExplanation\] attached to each Form 5471,Item \"Name of Documents              1120S
                   person filing this return\" \[PersonFilingThisReturn\].                                    

  F5471-013        There can be no more than one \"Income Tax Returns Statement\"      Multiple    Alert      1120,
                   \[IncomeTaxReturnsStatement\] Statement attached to each Form 5471, Documents              1120S
                   Item D.                                                                                    

  F5471-015        If Form 5471, Schedule F, Line 6, Column (a) or Column (b) has a    Multiple    Alert      1120,
                   non-zero value, then no more than one \"Investment In Subsidiaries  Documents              1120S
                   Statement\" \[InvestmentInSubsidiariesStmt\] must be attached.                             

  F5471-017        If Form 5471, Schedule F, Line 7, Column (a) or Column (b) has a    Multiple    Alert      1120,
                   non-zero value, then no more than one \"Other Investments           Documents              1120S
                   Statement\" \[OtherInvestmentStatement\] must be attached.                                 

  F5471-019        If Form 5471, Schedule F, Line 12, Column (a) or Column (b) has a   Multiple    Alert      1120,
                   non-zero value, then no more than one \"Other Assets Statement\"    Documents              1120S
                   \[OtherAssetsStatement\] must be attached.                                                 

  F5471-021        If Form 5471, Schedule F, Line 15, Column (a) or Column (b) has a   Multiple    Alert      1120,
                   non-zero value, then no more than one \"Other Current Liabilities   Documents              1120S
                   Statement\" \[OtherCurrentLiabilitiesStmt\] must be attached.                              

  F5471-023        If Form 5471, Schedule F, Line 17, Column (a) or Column (b) has a   Multiple    Alert      1120,
                   non-zero value, then no more than one \"Other Liabilities           Documents              1120S
                   Statement\" \[OtherLiabilitiesStatement\] must be attached.                                

  F5471-024        If Form 5471, Schedule F, Line 19, Column (a) or Column (b) has a   Multiple    Alert      1120,
                   non-zero value, then no more than one \"Paid-In or Capital Surplus  Documents              1120S
                   Reconciliation Statement\[PaidInOrCapSurplusRecnclStmt\] must be                           
                   attached.                                                                                  

  SO-F5471-001     There can be no more than one \"Statement if Return is required     Multiple    Alert      1120,
                   because shareholders became U.S. person\"                           Documents              1120S
                   \[ShareholdersBecameUSPersonStatement\] attached to each Schedule O                        
                   (Form 5471).                                                                               

  SO-F5471-002     There can be no more than one \"Statement If Return Filed For Prior Multiple    Alert      1120,
                   Three Years\" \[ReturnFiledForPriorThreeYearsStatement\] attached   Documents              1120S
                   to each Schedule O (Form 5471).                                                            

  SO-F5471-003     There can be no more than one \"Organization Chart Statement\"      Multiple    Alert      1120,
                   \[OrganizationChartStatement\] attached to each Schedule O (Form    Documents              1120S
                   5471).                                                                                     

  F5472-002        If Form 5472, Part II, Line 3a , \"Name of the ultimate indirect    Multiple    Alert      1120,
                   25% foreign shareholder\" is provided (ForeignShareHolderName has a Documents              1120S
                   value) , then no more than one \"Attribution of Ownership                                  
                   Explanation Statement\"                                                                    
                   \[AttributionOfOwnershipExplanationStatement\] must be attached to                         
                   Form 5472 Line 3.                                                                          

  F5472-003        There can be no more than one \"Exchange Rate Schedule Statement\"  Multiple    Alert      1120,
                   \[ExchangeRateSchedule\] attached to each Form 5472.                Documents              1120S

  F5472-005        If Form 5472, Part I, Line 1h checkbox is checked, then no more     Multiple    Alert      1120,
                   than one \"Reporting Corporations Under Section 6038A or on a       Documents              1120S
                   Consolidated Form 5472 Schedule\"                                                          
                   \[ReportingCorpsUnderSect6038AOrOnAConsolidatedForm5472Schedule\]                          
                   must be attached.                                                                          

  F5472-007        If Form 5472, Part V checkbox is checked, then no more than one     Multiple    Alert      1120,
                   \"Non-monetary and Less-Than-Full Consideration Transactions        Documents              1120S
                   between the Reporting Corporation and the Foreign Related Party                            
                   Statement\"                                                                                
                   \[NonMonetaryAndLessThanFullConsiderationTransactionsStatement\]                           
                   must be attached.                                                                          

  F5472-009        If Form 5472, Part VI, Line 1 and Line 2a both have a checkbox      Multiple    Alert      1120,
                   \"Yes\" checked, then no more than one \"Difference Between Basis   Documents              1120S
                   or Inventory Cost and Customs Value Statement\"                                            
                   \[DifferenceBetweenBasisOrInventoryCostAndCustomsValueStatement\]                          
                   must be attached to Form 5472, Part VI, Line 2a.                                           

  F5713-001        There can be no more than one \"Common Taxable Year Election        Multiple    Alert      1120,
                   Statement\" \[CommonTaxableYearElectionStmt\] attached to each Form Documents              1120S
                   5713, Line 4b.                                                                             

  F5713-002        If Form 5713, Part I, Line11, has a choice of \'Yes\' indicated,    Missing     Alert      1120,
                   then \"Boycott Requests Statement\" \[BoycottRequestsStatement\]    Document               1120S
                   must be attached.                                                                          

  F5713-003        If Form 5713, Part I, Line11, has a choice of \'Yes\' indicated,    Multiple    Alert      1120,
                   then no more than one \"Boycott Requests Statement\"                Documents              1120S
                   \[BoycottRequestsStatement\] must be attached.                                             

  F5713-004        If Form 5713, Part I, Line 12, has a choice of \'Yes\' indicated,   Missing     Alert      1120,
                   then \"Boycott Agreements Statement\"                               Document               1120S
                   \[BoycottAgreementsStatement\] must be attached.                                           

  F5713-005        If Form 5713, Part I, Line12, has a choice of \'Yes\' indicated,    Multiple    Alert      1120,
                   then no more than one \"Boycott Agreements Statement\"              Documents              1120S
                   \[BoycottAgreementsStatement\] must be attached.                                           

  F6252-001        If Form 6252, Part III, checkbox 29e is checked, then \"Explanation Missing     Alert      1120,
                   of Disposition Not to Avoid Tax Statement\"                         Document               1120S
                   \[ExplanationOfDisposNotToAvoidTaxStatement\] must be attached.                            

  F6252-002        If Form 6252, Part III, checkbox 29e is checked, then no more than  Multiple    Alert      1120,
                   one \"Explanation of Disposition Not to Avoid Tax Statement\"       Documents              1120S
                   \[ExplanationOfDisposNotToAvoidTaxStatement\] must be attached.                            

  F6252-003        There can be no more than one \"Computation of Gain Schedule\"      Multiple    Alert      1120,
                   \[ComputationOfGainSchedule\] attached to each Form 6252, Line 5.   Documents              1120S

  F6781-001        If Form 6781, Line 11a(h) or Line 11b(h) or Line 11b(i) has a       Missing     Alert      1120,
                   non-zero value, then \"Short/Long-Term Losses Schedule\"            Document               1120S
                   \[ShortLongTermLosses Schedule\] must be attached.                                         

  F6781-002        If Form 6781, Line 11a(h) or Line 11b(h) or Line 11b(i) has a       Multiple    Alert      1120,
                   non-zero value, then no more than one \"Short/Long-Term Losses      Documents              1120S
                   Schedule \" \[ShortLongTermLosses Schedule\] must be attached.                             

  F6781-004        If Form 6781, Part II, Line 10a or Line 12a has a value, then       Missing     Alert      1120,
                   \"Straddles and Components Schedule\"                               Document               1120S
                   \[StraddlesAndComponentsSchedule\] must be attached.                                       

  F6781-005        If Form 6781, Part II, Line 10a or Line 12a has a value, then no    Multiple    Alert      1120,
                   more than one \"Straddles and Components Schedule\"                 Documents              1120S
                   \[StraddlesAndComponentsSchedule\] must be attached.                                       

  F6781-006        If Form 6781, Part II, Line 13a(f) or Line 13b(f) or Line 13b(g)    Missing     Alert      1120,
                   has a non-zero value, then \"Short/Long-Term Gains Schedule \"      Document               1120S
                   \[ShortLongTermGains Schedule\] must be attached.                                          

  F6781-007        If Form 6781, Part II, Line 13a(f) or Line 13b(f) or Line 13b(g)    Multiple    Alert      1120,
                   has a non-zero value, then no more than one \"Short/Long-Term Gains Documents              1120S
                   Schedule \" \[ShortLongTermGains Schedule\] must be attached.                              

  F6781-008        There can be no more than one \"List of Foreign Currency Contracts  Multiple    Alert      1120,
                   Statement\" \[ListOfForeignCurrencyContractsStatement\] attached to Documents              1120S
                   each Form 6781.                                                                            

  F6781-009        There can be no more than one \"Explanation of Form 1099-B          Multiple    Alert      1120,
                   Adjustments Schedule\"                                              Documents              1120S
                   \[ExplanationOfForm1099BAdjustmentsSchedule\] attached to each Form                        
                   6781, Part I, Line 4(c).                                                                   

  F6781-010        If Form 6781, checkbox \"C\" (Mixed Straddle Account Election Box)  Missing     Alert      1120,
                   is checked, then \"Mixed Straddle Account Election Statement\"      Document               1120S
                   \[MixedStraddleAccountElectionStatement\] must be attached                                 

  F6781-011        If Form 6781, checkbox \"C\" (Mixed Straddle Account Election Box)  Multiple    Alert      1120,
                   is checked, then no more than one \"Mixed Straddle Account Election Documents              1120S
                   Statement\" \[MixedStraddleAccountElectionStatement\] must be                              
                   attached.                                                                                  

  F8283-001        If Form 8283, Part II, Line 3a or Line 3b or Line 3c has a choice   Missing     Alert      1120,
                   of \'Yes\' or \'No\' indicated, then one or more \"Restricted Use   Document               1120S
                   Explanation Statement\" \[RestrictedUseStatement\] must be                                 
                   attached.                                                                                  

  F8586-002        If Form 8586, Line 4 has a non-zero value, then no more than one    Multiple    Alert      1120,
                   \"Pass-Through Entity Schedule for Current Year Credit Attributable Documents              1120S
                   to More Than One Building\" \[PassThroughEntitySchedule\] may be                           
                   attached.                                                                                  

  F8586-003        If Form 8586, Line 5 has a non-zero value, then no more than one    Multiple    Alert      1120,
                   \"Pass-Through Entity Schedule for Credits from More Than One       Documents              1120S
                   Pass-Through Entity\" \[OverOnePassThroughEntitySchedule\] may be                          
                   attached.                                                                                  

  F8609-003        There can be no more than one \"Month the Building is Placed in     Multiple    Alert      1120,
                   Service Election\" \[MonthBuildingPlacedInServiceElection\]         Documents              1120S
                   attached to each Form 8609.                                                                

  F8621-001        One \"Shareholder\'s Stock Ownership Attachment\"                   Missing     Alert      1120,
                   \[ShareholdersStockOwnershipAtt\] must be attached for each Form    Document               1120S
                   8621.                                                                                      

  F8621-002        Only one \"Shareholder\'s Stock Ownership Attachment\"              Multiple    Alert      1120,
                   \[ShareholdersStockOwnershipAtt\] must be attached for each Form    Documents              1120S
                   8621.                                                                                      

  F8621-003        If Form 8621, Part I, Item C, Checkbox \"Deemed Dividend Election\" Missing     Alert      1120,
                   is checked, then \"Deemed Dividend Election Statement\"             Document               1120S
                   \[DeemedDividendElectionStatement\] must be attached.                                      

  F8621-004        If Form 8621, Part I, Item C, Checkbox \"Deemed Dividend Election\" Multiple    Alert      1120,
                   is checked, then no more than one \"Deemed Dividend Election        Documents              1120S
                   Statement\" \[DeemedDividendElectionStatement\] must be attached.                          

  F8621-005        There can be no more than one \"QEF Distribution Statement\"        Multiple    Alert      1120,
                   \[QEFDistributionStatement\] attached to each Form 8621.            Documents              1120S

  F8621-006        There can be no more than one \"Taxation of Excess Distribution     Multiple    Alert      1120,
                   Statement\" \[TaxationOfExcessDistributionStmt\] attached to each   Documents              1120S
                   Form 8621.                                                                                 

  F8824-001        There may be no more than one \"Realized and Recognized Gain in     Multiple    Alert      1120,
                   Multi-Asset Exchanges Statement\"                                   Documents              1120S
                   \[RealizedAndRecognizedGainInMultiAssetExchangesStmt\] attached to                         
                   Form 8824.                                                                                 

  F8824-002        If Form 8824, checkbox 11c is checked, then \"Principal Purpose of  Missing     Alert      1120,
                   Related Party Exchange statement\"                                  Document               1120S
                   \[PrincipalPurposeOfRelatedPartyExchangeStatement\] must be                                
                   attached.                                                                                  

  F8824-003        If Form 8824, checkbox 11c is checked, then no more than one        Multiple    Alert      1120,
                   \"Principal Purpose of Related Party Exchange statement\"           Documents              1120S
                   \[PrincipalPurposeOfRelatedPartyExchangeStatement\] must be                                
                   attached.                                                                                  

  F8827-001        If Form 8827, Line 8 has a non-zero value, then \"Computation of    Missing     Alert      1120,
                   Minimum Tax Credit Statement\"                                      Document               1120S
                   \[ComputationOfMinimumTaxCreditStmt\] must be attached.                                    

  F8827-002        If Form 8827, Line 8 has a non-zero value, then no more than one    Multiple    Alert      1120,
                   \"Computation of Minimum Tax Credit Statement\"                     Documents              1120S
                   \[ComputationOfMinimumTaxCreditStmt\] must be attached.                                    

  F8865-001        If Form 8865, Line G2 check box \"Form 1065 or 1065-B\" is checked, Missing     Alert      1120S
                   then either one \"Itemized Ordinary Income Loss Statement\"         Document               
                   \[ItemizedOrdinaryIncomeLossStatement2\] must be attached to Form                          
                   1120S, Line 5 OR one \"10% Interest Owned in Foreign Partnership                           
                   Statement\" \[Owned10PercentInterestInForeignPartnershipStatement\]                        
                   must be attached to Schedule N (Form 1120), Line 3.                                        

  F8865-002        If Form 8865, Line G2 check box \"Form 1065 or 1065-B\" is checked, Missing     Alert      1120
                   then one \"Other Income Schedule\" \[ItemizedOtherIncomeSchedule\], Document               
                   must be attached to Form 1120, Line10 OR one \"Other Deductions                            
                   Schedule\" \[ItemizedOtherDeductionsSchedule\] must be attached to                         
                   Form 1120, Line 26 OR one \"10% Interest Owned in Foreign                                  
                   Partnership Statement\"                                                                    
                   \[Owned10PercentInterestInForeignPartnershipStatement\] must be                            
                   attached to Schedule N (Form 1120), Line 3.                                                

  F8865-004        If Form 8865, Schedule B, Line 4 has a non-zero value, then         Missing     Alert      1120,
                   \"Itemized Ordinary Income (Loss) Statement\"                       Document               1120S
                   \[ItemizedOrdinaryIncomeLossStatement\] must be attached.                                  

  F8865-005        If Form 8865, Schedule B, Line 4 has a non-zero value, then no more Multiple    Alert      1120,
                   than one \"Itemized Ordinary Income (Loss) Statement\"              Documents              1120S
                   \[ItemizedOrdinaryIncomeLossStatement\] must be attached.                                  

  F8865-006        If Form 8865, Schedule B, Line 20 has a non-zero value, then        Missing     Alert      1120,
                   \"Itemized Other Deductions Schedule\"                              Document               1120S
                   \[ItemizedOtherDeductionsSchedule2\] must be attached.                                     

  F8865-007        If Form 8865, Schedule B, Line 20 has a non-zero value, then no     Multiple    Alert      1120,
                   more than one \"Itemized Other Deductions Schedule\"                Documents              1120S
                   \[ItemizedOtherDeductionsSchedule2\] must be attached.                                     

  F8865-008        If Form 8865, Schedule L, Line 6b or Line 6d has a non-zero value,  Missing     Alert      1120,
                   then \"Itemized Other Current Assets Schedule\"                     Document               1120S
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                   

  F8865-009        If Form 8865, Schedule L, Line 6b or Line 6d has a non-zero value,  Multiple    Alert      1120,
                   then no more than one \"Itemized Other Current Assets Schedule\"    Documents              1120S
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached.                                   

  F8865-015        There can be no more than one \"Multiple Category 1 Filers          Multiple    Alert      1120,
                   Statement\" \[MultipleCategory1FilersStatement\] attached to each   Documents              1120S
                   Form 8865.                                                                                 

  F8865-016        There can be no more than one \"Functional Currency and Exchange    Multiple    Alert      1120,
                   Rate QBU Statement\"                                                Documents              1120S
                   \[FunctionalCurrencyAndExchangeRateQBUStatement\] attached to each                         
                   Form 8865, Item F8.                                                                        

  F8865-017        There can be no more than one \"Gross Receipts Installment Sales    Multiple    Alert      1120,
                   Schedule\" \[GrossReceiptsInstallmentSalesSchedule\] attached to    Documents              1120S
                   each Form 8865, Schedule B, Line 1a.                                                       

  F8865-018        There can be no more than one \"Bad Debt Statement\"                Multiple    Alert      1120,
                   \[BadDebtStatement\] attached to each Form 8865, Schedule D, Part   Documents              1120S
                   I.                                                                                         

  F8865-021        There can be no more than one \"Distributions of Money Statement\"  Multiple    Alert      1120,
                   \[DistributionsOfMoneyStatement\] attached to each Form 8865,       Documents              1120S
                   Schedule K, Line 22.                                                                       

  F8865-023        If Form 8865, Schedule L, Line 6b and Line 6d both have a non-zero  Multiple    Alert      1120,
                   value, then one \"Itemized Other Current Assets Schedule\"          Documents              1120S
                   \[ItemizedOtherCurrentAssetsSchedule\] must be attached to either                          
                   Line 6b or Line 6d but not both.                                                           

  F8865-026        If Form 8865, Line G6 has a non-zero value, then \"Foreign          Missing     Alert      1120,
                   Disregarded Entities Schedule\"                                     Document               1120S
                   \[ForeignDisregardedEntitiesSchedule\] must be attached.                                   

  F8865-027        If Form 8865, Line G6 has a non-zero value, then no more than one   Multiple    Alert      1120,
                   \"Foreign Disregarded Entities Schedule\"                           Documents              1120S
                   \[ForeignDisregardedEntitiesSchedule\] must be attached.                                   

  F8865-031        If Form 8865, Schedule B, Line 7 has a non-zero value, then         Missing     Alert      1120,
                   \"Itemized Other Income (Loss) Schedule\"                           Document               1120S
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  F8865-032        If Form 8865, Schedule B, Line 7 has a non-zero value, then no more Multiple    Alert      1120,
                   than one \"Itemized Other Income (Loss) Schedule\"                  Documents              1120S
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  F8865-033        If Form 8865, Schedule L, Line 8b or Line 8d has a non-zero value,  Missing     Alert      1120,
                   then \"Itemized Other Investments Schedule\"                        Document               1120S
                   \[ItemizedOtherInvestmentsSchedule\] must be attached.                                     

  F8865-034        If Form 8865, Schedule L, Line 8b or Line 8d has a non-zero value,  Multiple    Alert      1120,
                   then no more than one \"Itemized Other Investments Schedule\"       Documents              1120S
                   \[ItemizedOtherInvestmentsSchedule\] must be attached.                                     

  F8865-035        If Form 8865, Schedule L, Line 13b or Line 13d has a non-zero       Missing     Alert      1120,
                   value, then \"Itemized Other Assets Schedule\"                      Document               1120S
                   \[ItemizedOtherAssetsSchedule\] must be attached.                                          

  F8865-036        If Form 8865, Schedule L, Line 13b or Line 13d has a non-zero       Multiple    Alert      1120,
                   value, then no more than one \"Itemized Other Assets Schedule\"     Documents              1120S
                   \[ItemizedOtherAssetsSchedule\] must be attached.                                          

  F8865-037        If Form 8865, Schedule L, Line 17b or Line 17d has a non-zero       Missing     Alert      1120,
                   value, then \"Itemized Other Current Liabilities Schedule\"         Document               1120S
                   \[ItemizedOtherCurrentLiabilitiesSchedule\] must be attached.                              

  F8865-038        If Form 8865, Schedule L, Line 17b or Line 17d has a non-zero       Multiple    Alert      1120,
                   value, then no more than one \"Itemized Other Current Liabilities   Documents              1120S
                   Schedule\" \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                             
                   attached.                                                                                  

  F8865-039        If Form 8865, Schedule L, Line 20b or Line 20d has a non-zero       Missing     Alert      1120,
                   value, then \"Itemized Other Liabilities Schedule\"                 Document               1120S
                   \[ItemizedOtherLiabilitiesSchedule\] must be attached.                                     

  F8865-040        If Form 8865, Schedule L, Line 20b or Line 20d has a non-zero       Multiple    Alert      1120,
                   value, then no more than one \"Itemized Other Liabilities           Documents              1120S
                   Schedule\" \[ItemizedOtherLiabilitiesSchedule\] must be attached.                          

  F8865-041        If Form 8865, Schedule K, Line 3b has a non-zero value, then        Missing     Alert      1120,
                   \"Expenses from Other Rental Activities Statement\"                 Document               1120S
                   \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                           

  F8865-042        If Form 8865, Schedule K, Line 3b has a non-zero value, then no     Multiple    Alert      1120,
                   more than one \"Expenses from Other Rental Activities Statement\"   Documents              1120S
                   \[ExpensesFromOtherRentalActivitiesStatement\] must be attached.                           

  F8865-043        If Form 8865, Schedule K, Line 4f has a non-zero value, then        Missing     Alert      1120,
                   \"Other Portfolio Income (loss) Statement\"                         Document               1120S
                   \[OtherPortfolioIncomeLossStatement\] must be attached.                                    

  F8865-044        If Form 8865, Schedule K, Line 4f has a non-zero value, then no     Multiple    Alert      1120,
                   more than one \"Other Portfolio Income (loss) Statement\"           Documents              1120S
                   \[OtherPortfolioIncomeLossStatement\] must be attached.                                    

  F8865-045        If Form 8865, Schedule K, Line 7 has a non-zero value, then         Missing     Alert      1120,
                   \"Itemized Other Income (Loss) Schedule\"                           Document               1120S
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  F8865-046        If Form 8865, Schedule K, Line 7 has a non-zero value, then no more Multiple    Alert      1120,
                   than one \"Itemized Other Income (Loss) Schedule\"                  Documents              1120S
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  F8865-047        If Form 8865, Schedule K, Line 8 has a non-zero value, then         Missing     Alert      1120,
                   \"Charitable Contributions Schedule\"                               Document               1120S
                   \[CharitableContributionSchedule\] must be attached.                                       

  F8865-048        If Form 8865, Schedule K, Line 8 has a non-zero value, then no more Multiple    Alert      1120,
                   than one \"Charitable Contributions Schedule\"                      Documents              1120S
                   \[CharitableContributionSchedule\] must be attached.                                       

  F8865-049        If Form 8865, Schedule K, Line 10 has a non-zero value, then        Missing     Alert      1120,
                   \"Itemized Schedule of Deductions Related to Portfolio Income       Document               1120S
                   (loss) Statement\"                                                                         
                   \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be                                 
                   attached.                                                                                  

  F8865-050        If Form 8865, Schedule K, Line 10 has a non-zero value, then no     Multiple    Alert      1120,
                   more than one \"Itemized Schedule of Deductions Related to          Documents              1120S
                   Portfolio Income (loss) Statement\"                                                        
                   \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be                                 
                   attached.                                                                                  

  F8865-051        If Form 8865, Schedule K, Line 11 has a non-zero value, then        Missing     Alert      1120,
                   \"Itemized Other Deductions Schedule\"                              Document               1120S
                   \[ItemizedOtherDeductionsSchedule2\] must be attached.                                     

  F8865-052        If Form 8865, Schedule K, Line 11 has a non-zero value, then no     Multiple    Alert      1120,
                   more than one \"Itemized Other Deductions Schedule\"                Documents              1120S
                   \[ItemizedOtherDeductionsSchedule2\] must be attached.                                     

  F8865-053        If Form 8865, Schedule K, Line 16e has a non-zero value, then       Missing     Alert      1120,
                   \"Other Adjustments and Tax Preference Items Schedule\"             Document               1120S
                   \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached.                        

  F8865-054        If Form 8865, Schedule K, Line 16e has a non-zero value, then no    Multiple    Alert      1120,
                   more than one \"Other Adjustments and Tax Preference Items          Documents              1120S
                   Schedule\" \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must                          
                   be attached.                                                                               

  F8865-055        If Form 8865, Schedule K, Line 17c has a non-zero value, then       Missing     Alert      1120,
                   \"Gross Income Sourced at Partner Level Schedule\"                  Document               1120S
                   \[GrossIncomeSourcedAtPartnerLevelSchedule\] must be attached                              

  F8865-056        If Form 8865, Schedule K, Line 17c has a non-zero value, then no    Multiple    Alert      1120,
                   more than one \"Gross Income Sourced at Partner Level Schedule\"    Documents              1120S
                   \[GrossIncomeSourcedAtPartnerLevelSchedule\] must be attached.                             

  F8865-057        If Form 8865, Schedule K, Line 17d(2) has a non-zero value, then    Missing     Alert      1120,
                   \"Foreign Gross Income at Partnership Level Listed Categories       Document               1120S
                   Schedule\"                                                                                 
                   \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\]                           
                   must be attached.                                                                          

  F8865-058        If Form 8865, Schedule K, Line 17d(2) has a non-zero value, then no Multiple    Alert      1120,
                   more than one \"Foreign Gross Income at Partnership Level Listed    Documents              1120S
                   Categories Schedule\"                                                                      
                   \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\]                           
                   must be attached.                                                                          

  F8865-059        If Form 8865, Schedule K, Line 17f(2) has a non-zero value, then    Missing     Alert      1120,
                   \"Deductions Listed Categories Schedule\"                           Document               1120S
                   \[DeductionsListedCategoriesSchedule\] must be attached.                                   

  F8865-060        If Form 8865, Schedule K, Line 17f(2) has a non-zero value, then no Multiple    Alert      1120,
                   more than one \"Deductions Listed Categories Schedule\"             Documents              1120S
                   \[DeductionsListedCategoriesSchedule\] must be attached.                                   

  F8865-061        If Form 8865, Schedule K, Line 17g has a non-zero value, then       Missing     Alert      1120,
                   \"Total Foreign Taxes Schedule\" \[TotalForeignTaxesSchedule8865\]  Document               1120S
                   must be attached.                                                                          

  F8865-062        If Form 8865, Schedule K, Line 17g has a non-zero value, then no    Multiple    Alert      1120,
                   more than one \"Total Foreign Taxes Schedule\"                      Documents              1120S
                   \[TotalForeignTaxesSchedule8865\] must be attached.                                        

  F8865-063        If Form 8865, Schedule K, Line 17h has a non-zero value, then       Missing     Alert      1120,
                   \"Reduction in Taxes Schedule\" \[ReductionInTaxesSchedule\] must   Document               1120S
                   be attached.                                                                               

  F8865-064        If Form 8865, Schedule K, Line 17h has a non-zero value, then no    Multiple    Alert      1120,
                   more than one \"Reduction in Taxes Schedule\"                       Documents              1120S
                   \[ReductionInTaxesSchedule\] must be attached.                                             

  F8865-065        If Form 8865, Schedule K, Line 23 has a non-zero value, then        Missing     Alert      1120,
                   \"Distributions of Property Other Than Money Statement\"            Document               1120S
                   \[DistributionsOfPropertyOtherThanMoneyStatement\] must be                                 
                   attached.                                                                                  

  F8865-066        If Form 8865, Schedule K, Line 23 has a non-zero value, then no     Multiple    Alert      1120,
                   more than one \"Distributions of Property Other Than Money          Documents              1120S
                   Statement\" \[DistributionsOfPropertyOtherThanMoneyStatement\] must                        
                   be attached.                                                                               

  F8865-067        There can be no more than one \"Other Basis Statement\"             Multiple    Alert      1120,
                   \[OtherBasisStatement\] attached to each Form 8865, Schedule D,     Documents              1120S
                   Part I.                                                                                    

  F8865-068        There can be no more than one \"Other Basis Statement\"             Multiple    Alert      1120,
                   \[OtherBasisStatement\] attached to each Form 8865, Schedule D,     Documents              1120S
                   Part II.                                                                                   

  F8865-069        There can be no more than one \"Sale or Exchange of Collectibles    Multiple    Alert      1120,
                   Statement\" \[SaleOrExchangeOfCollectiblesStatement\] attached to   Documents              1120S
                   each Form 8865, Schedule D, Part II.                                                       

  F8865-070        There can be no more than one \"REMIC Statement\"                   Multiple    Alert      1120,
                   \[REMICStatement\] attached to each Form 8865, Schedule K, Line 4f. Documents              1120S

  F8865-071        There can be no more than one \"Low-Income Housing Credit           Multiple    Alert      1120,
                   Statement\" \[LowIncomeHousingCreditStatement\] attached to each    Documents              1120S
                   Form 8865, Schedule K, Line 12a(1) or Line 12a(2).                                         

  F8865-072        There can be no more than one \"Qualified Rehabilitation            Multiple    Alert      1120,
                   Expenditures Statement\"                                            Documents              1120S
                   \[QualifiedRehabilitationExpendituresStatement\] attached to each                          
                   Form 8865, Schedule K, Line 12b                                                            

  F8865-075        If Form 8865, Schedule K, Line 13 has a non-zero value, then there  Multiple    Alert      1120,
                   must be zero or one Non Conventional Fuel Source Credit Schedule\"  Documents              1120S
                   \[\"NonconventionalSourceFuelCreditSchedule\"\] attached.                                  

  F8865-076        If Form 8865, Schedule K, Line 13 has a non-zero value, then there  Multiple    Alert      1120,
                   must be zero or one \"Itemized Other Credits Schedule\"             Documents              1120S
                   \[\"ItemizedOtherCreditsSchedule\"\] attached.                                             

  F8865-078        There can be no more than one \"Adjusted Gain or Loss Schedule\"    Multiple    Alert      1120,
                   \[AdjustedGainLossSchedule\] attached to each Form 8865, Schedule   Documents              1120S
                   K, Line 16b.                                                                               

  F8865-079        There can be no more than one \"Gross Income from Oil, Gas, and     Multiple    Alert      1120,
                   Geothermal Properties Statement\" \[GrossIncmOilGasGthrmlPropStmt\] Documents              1120S
                   attached to each Form 8865, Schedule K, Line 16 d(1).                                      

  F8865-080        There can be no more than one \"Deductions Allocable to Oil, Gas,   Multiple    Alert      1120,
                   and Geothermal Properties Statement\"                               Documents              1120S
                   \[DedAllcblOilGasGthrmlPropStmt\] attached to each Form 8865,                              
                   Schedule K, Line 16 d(2).                                                                  

  F8865-081        There can be no more than one \"Other Items and Amounts Statement\" Multiple    Alert      1120,
                   \[OtherItemsAndAmountsStatement\] attached to each Form 8865,       Documents              1120S
                   Schedule K, Line 24.                                                                       

  F8865-082        There can be no more than one \"Reconciliation Statement\"          Multiple    Alert      1120,
                   \[ReconciliationStatement\] attached to each Form 8865, Schedule    Documents              1120S
                   M-2.                                                                                       

  F8865-083        If Form 8865, Schedule L, Line 8b and Line 8d both have a non-zero  Multiple    Alert      1120,
                   value, then one \"Itemized Other Investments Schedule\"             Documents              1120S
                   \[ItemizedOtherInvestmentsSchedule\] must be attached to either                            
                   Line 8b or Line 8d but not both.                                                           

  F8865-084        If Form 8865, Schedule L, Line 13b and Line 13d both have a         Multiple    Alert      1120,
                   non-zero value, then one \"Itemized Other Assets Schedule\"         Documents              1120S
                   \[ItemizedOtherAssetsSchedule\] must be attached to either Line                            
                   13(b) or Line 13(c), but not both                                                          

  F8865-085        If Form 8865, Schedule L, Line 17b and Line 17d both have a         Multiple    Alert      1120,
                   non-zero value, then one \"Itemized Other Current Liabilities       Documents              1120S
                   Schedule\" \[ItemizedOtherCurrentLiabilitiesSchedule\] must be                             
                   attached to either Line 17b or Line 17d, but not both                                      

  F8865-086        If Form 8865, Schedule L, Line 20b and Line 20d both have a         Multiple    Alert      1120,
                   non-zero value, then one \"Itemized Other Liabilities Schedule\"    Documents              1120S
                   \[ItemizedOtherLiabilitiesSchedule\] must be attached to either                            
                   Line 20b or Line 20d, but not both                                                         

  F8865-087        If Form 8865, Schedule M, Line 2b(a) and Line 2b(b) both have a     Multiple    Alert      1120,
                   non-zero value, then one \"Itemized Schedule of Listed Categories\" Documents              1120S
                   \[ItemizedListedCategoriesStatement\] must be attached to either                           
                   Line 2b(a) or Line 2b(b) but not both                                                      

  F8865-099        If Form 8865, Schedule M, Line 2b(a) or Line 2b(b) has a non-zero   Missing     Alert      1120,
                   value, then \"Itemized Schedule of Listed Categories\"              Document               1120S
                   \[ItemizedListedCategoriesStatement\] must be attached.                                    

  F8865-100        If Form 8865, Schedule M, Line 2b(a) or Line 2b(b) has a non-zero   Multiple    Alert      1120,
                   value, then no more than one \"Itemized Schedule of Listed          Documents              1120S
                   Categories\" \[ItemizedListedCategoriesStatement\] must be                                 
                   attached.                                                                                  

  SK1-F8865-001    If Schedule K-1 (Form 8865), Line 4f has a non-zero value, then     Missing     Alert      1120,
                   \"Other Portfolio Income (loss) Statement\"                         Document               1120S
                   \[OtherPortfolioIncomeLossStatement\] must be attached.                                    

  SK1-F8865-002    If Schedule K-1 (Form 8865), Line 4f has a non-zero value, then no  Multiple    Alert      1120,
                   more than one \"Other Portfolio Income (loss) Statement\"           Documents              1120S
                   \[OtherPortfolioIncomeLossStatement\] must be attached.                                    

  SK1-F8865-003    If Schedule K-1 (Form 8865), Line 7 has a non-zero value, then      Missing     Alert      1120,
                   \"Itemized Other Income (Loss) Schedule\"                           Document               1120S
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  SK1-F8865-004    If Schedule K-1 (Form 8865), Line 7 has a non-zero value, then no   Multiple    Alert      1120,
                   more than one \"Itemized Other Income (Loss) Schedule\"             Documents              1120S
                   \[ItemizedOtherIncomeLossSchedule\] must be attached.                                      

  SK1-F8865-005    If Schedule K-1 (Form 8865), Line 8 has a non-zero value, then      Missing     Alert      1120,
                   \"Charitable Contribution Schedule\"                                Document               1120S
                   \[CharitableContributionSchedule\] must be attached.                                       

  SK1-F8865-006    If Schedule K-1 (Form 8865), Line 8 has a non-zero value, then no   Multiple    Alert      1120,
                   more than one \"Charitable Contribution Schedule\"                  Documents              1120S
                   \[CharitableContributionSchedule\] must be attached.                                       

  SK1-F8865-007    If Schedule K-1 (Form 8865), Line 10 has a non-zero value, then     Missing     Alert      1120,
                   \"Itemized Deductions Related to Portfolio Income Statement\"       Document               1120S
                   \[ItemizedDeductionsPortfolioIncomeLossStatement\] must be                                 
                   attached.                                                                                  

  SK1-F8865-008    If Schedule K-1 (Form 8865), Line 10 has a non-zero value, then no  Multiple    Alert      1120,
                   more than one \"Itemized Deductions Related to Portfolio Income     Documents              1120S
                   Statement\" \[ItemizedDeductionsPortfolioIncomeLossStatement\] must                        
                   be attached.                                                                               

  SK1-F8865-009    If Schedule K-1 (Form 8865), Line 11 has a non-zero value, then     Missing     Alert      1120,
                   \"Itemized Other Deductions Schedule\"                              Document               1120S
                   \[ItemizedOthedDeductionsSchedule2\] must be attached.                                     

  SK1-F8865-010    If Schedule K-1 (Form 8865), Line 11 has a non-zero value, then no  Multiple    Alert      1120,
                   more than one \"Itemized Other Deductions Schedule\"                Documents              1120S
                   \[ItemizedOthedDeductionsSchedule2\] must be attached.                                     

  SK1-F8865-011    If Schedule K-1 (Form 8865), Line 16e has a non-zero value, then    Missing     Alert      1120,
                   \"Other Adjustments and Tax Preference Items Schedule\"             Document               1120S
                   \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must be attached.                        

  SK1-F8865-012    If Schedule K-1 (Form 8865), Line 16e has a non-zero value, then no Multiple    Alert      1120,
                   more than one \"Other Adjustments and Tax Preference Items          Documents              1120S
                   Schedule\" \[OtherAdjustmentsAndTaxPreferenceItemsSchedule\] must                          
                   be attached                                                                                

  SK1-F8865-013    If Schedule K-1 (Form 8865), Line 17d(2) has a non-zero value, then Missing     Alert      1120,
                   \"Foreign Gross Income at Partnership Level Listed Categories       Document               1120S
                   Schedule\"                                                                                 
                   \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\]                           
                   must be attached.                                                                          

  SK1-F8865-014    If Schedule K-1 (Form 8865), Line 17d(2) has a non-zero value, then Multiple    Alert      1120,
                   no more than one \"Foreign Gross Income at Partnership Level Listed Documents              1120S
                   Categories Schedule\"                                                                      
                   \[ForeignGrossIncomeAtPartnershipLevelListedCategoriesSchedule\]                           
                   must be attached.                                                                          

  SK1-F8865-015    If Schedule K-1 (Form 8865), Line 17 f(2) has a non-zero value,     Missing     Alert      1120,
                   then \"Deductions Listed Categories Schedule\"                      Document               1120S
                   \[DeductionsListedCategoriesSchedule\] must be attached.                                   

  SK1-F8865-016    If Schedule K-1 (Form 8865), Line 17 f(2) has a non-zero value,     Multiple    Alert      1120,
                   then no more than one \"Deductions Listed Categories Schedule\"     Documents              1120S
                   \[DeductionsListedCategoriesSchedule\] must be attached.                                   

  SK1-F8865-017    If Schedule K-1 (Form 8865), Line 17h has a non-zero value, then    Missing     Alert      1120,
                   \"Reduction in Taxes Schedule\" \[ReductionInTaxesSchedule\] must   Document               1120S
                   be attached.                                                                               

  SK1-F8865-018    If Schedule K-1 (Form 8865), Line 17h has a non-zero value, then no Multiple    Alert      1120,
                   more than one \"Reduction in Taxes Schedule\"                       Documents              1120S
                   \[ReductionInTaxesSchedule\] must be attached.                                             

  SO-F8865-001     If Schedule O (Form 8865), Part III checkbox \"Yes\" is checked,    Missing     Alert      1120,
                   then \"Transfer Statement\" \[TransferStatement\] must be attached  Document               1120S

  SO-F8865-002     If Schedule O (Form 8865), Part III checkbox \"Yes\" is checked,    Multiple    Alert      1120,
                   then no more than one \"Transfer Statement\" \[TransferStatement\]  Documents              1120S
                   must be attached.                                                                          

  SO-F8865-003     There can be no more than one \"Contributed Property Statement\"    Multiple    Alert      1120,
                   \[ContributedPropertyStatement\] attached to Schedule O(Form 8865), Documents              1120S
                   Part II, column (a) for each disposition in Part II, \"Dispositions                        
                   Reportable Under Section 6038B\".                                                          

  SO-F8865-004     There can be no more than one \"Dates of Transfer Statement\"       Multiple    Alert      1120,
                   \[DatesOfTransferStatement\] attached to Schedule O(Form 8865),     Documents              1120S
                   Part II, column (b) for each disposition in Part II, \"Dispositions                        
                   Reportable Under Section 6038B\".                                                          

  SO-F8865-005     There can be no more than one \"Amount of Recapture Calculation     Multiple    Alert      1120,
                   Statement\" \[AmtOfRecaptureCalculationStmt\] attached to Schedule  Documents              1120S
                   O(Form 8865), Part II, column (h) for each disposition in Part II,                         
                   \"Dispositions Reportable Under Section 6038B\".                                           

  R0000-025        If \'MultipleSoftwarePackagesUsed\' in the Return Header is set to  Missing     Alert      1120,
                   \'true\', then \'softwareId\' must be provided for each return      Data                   1120S
                   document in the return ( attribute \'softwareId\' of the document                          
                   must have a value).                                                                        
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