FILE SPECIFICATIONS, VALIDATION

THE ELECTRONIC FILING PROGRAM

CRITERIA AND RECORD LAYOUTS FOR

FORM 1041

U.S. INCOME TAX RETURN FOR ESTATES

AND TRUSTS

FOR TAX YEAR 2013

INTERNAL REVENUE SERVICE

Publication 1438 (Rev 11-2010) Catalog Number 10467B Department of the Treasury Internal Revenue Service www.irs.gov Publication 1438 (Rev. 12-2013) Catalog Number 10467B Department of the Treasury Internal Revenue Service www.irs.gov 

FILE SPECIFICATIONS, VALIDATION CRITERIA 

& RECORD LAYOUTS for the FORM 1041 

E-FILE PROGRAM
Publication 1438 December 2013 Section A 2

The IRS Mission 

Provide America’s taxpayers top 

quality service by helping them 

understand and meet their tax 

responsibilities, and by applying the 

tax law with integrity and fairness to 

all. 
Publication 1438 December 2013 Section A 3

SECTION A 

ELECTRONIC FILING SYSTEM: ..........Pages 4 - 126

SECTION B 

EMS DATA COMMUNICATIONS: .........Pages 1 - 177 

SECTION C 

RECORD SPECIFICATIONS: ..............Pages 1 - 252 

 
Publication 1438 December 2013 Section A 4

 SECTION A

 TABLE OF CONTENTS 

SUBJECT PAGE

 Introduction 7 

 General Information for Tax Year 2013 8 

 Important Items to Remember 9 

 Significant Changes for Tax Year 2013 10 

 Most Frequent Filing Errors 20 

 

SECTION 1 GENERAL INFORMATION 

01 Forms, Schedules and Statements Accepted Electronically 22 

02 Forms and Schedules That Maybe Sent in Multiples 25 

03 Transmitting Multiple Forms and Schedules 25 

 .04 Remittances 26 

 

SECTION 2 TRANSMISSION FILE FORMAT 

.01 General Description 27 

.02 Fixed and Variable Length Options 30 

SECTION 3 FILE FORMAT 

.01 General Description 33 

.02 Return Sequence Order 35 

.03 Fixed Length Option 36 

.04 Variable Length Option 37 

 

 SECTION 4 TYPES OF RECORDS 

 .01 Transmission Record 39 

 .02 Tax Return Record 39 

 .03 Schedule Record 39 

 .04 Form Record 39 

.05 Statement Record 40 

 .06 Schedule K-1 Statement Record 42 

 .07 Preparer Note Election 42 

 .08 Election Explanation 43 

 .09 Regulatory Explanation 43 

 .10 Summary Record 43 

 .11 Recap Record 43 

 
Publication 1438 December 2013 Section A 5

 SECTION A 

TABLE OF CONTENTS, continued.. 

 

 SECTION 5 TYPES OF ACCEPTABLE CHARACTERS, ETC. PAGE 

.00 Name Controls In General 45 

 .01 Alpha 48 

 .02 Numeric 48 

 .03 Alpha-numeric 49 

 .04 Addresses 50 

 .05 City 50 

 .06 State 51 

 .07 Zip Code 51 

 .08 Street Address Abbreviations 52 

 .09 Postal Service State Abbreviations 53 

 .10 APO/FPO ZIP Codes 55 

 .11 Foreign Country Code 56 

 

 SECTION 6 ACKNOWLEDGMENT “ACK” FILE FORMAT 

 .01 Acknowledgment File Components 63 

 .02 Receiving The Acknowledgment File 65 

 .03 Acknowledgement File Record Layouts 67 

 .04 Examples of Acknowledgement (ACKS) Records 70 

 

 

 SECTION 7 EFS TRANSMISSION VALIDATION 

 

 .01 EFS Transmission Validation Criteria 71 

 

 SECTION 8 VALIDATION OF PAYMENT RECORD 

 .01 Payment Record Validation Criteria 73 

 

 

 SECTION 9 VALIDATION OF FORMS AND SCHEDULES 

 

 .01 General Validation Criteria (All forms and Schedules) 74 

 .02 Summary Record Validation Criteria 97 

 .03 Consistency Checks Validation Criteria 104
Publication 1438 December 2013 Section A 6

 SECTION A 

TABLE OF CONTENTS, continued.. 

SECTION 10 FEDERAL/STATE REQUIREMENTS 

 Fed/State filing is not available for Tax Year 2013, Processing Year 2014. 

The State of New York has decided to not support Fed/State filing for the Form 

1041 Legacy system. New York state returns can only be e-filed via the Modernized 

e-file system. 

 

 
Publication 1438 December 2013 Section A 7

 INTRODUCTION

This publication contains the validation criteria and record layouts for transmitting 

Form 1041, U.S. Income Tax Return for Estates and Trusts electronically to the 

Enterprising Computing Center-Memphis (ECC-MEM). (Formerly referred to as the 

Tennessee Computing Center, i.e.). This publication should be used in conjunction 

with Publication 1437, Procedures for the Electronic Filing Program for Form 

1041, U.S. Income Tax Return for Estates and Trust. Software developers and 

transmitters should use both publications and must transmit test returns using their own 

scenarios. 

The testing process, known as Business Acceptance Testing (BATS) is discussed in 

detail in Publication 1437. 

These publications are available from the IRS by calling 1-800-829-3676 and 

following the prompts. The publications are also available through the IRS Website at 

http://www.irs.gov. 

 If information in this publication changes after the final version is printed and 

distributed, a change page will be issued. Information that is changed, added, or 

deleted in this publication will be emailed to software developers and filers listed in the 

1041 e-file database, and also will be displayed on (www.irs.gov). 

The user's cooperation is requested in the development of a quality publication. 

Please let us know if you are aware of any errors (typographical, technical or usage) or 

if you have any suggestions and/or comments. 

 Write to:

Internal Revenue Service 

SE:W:CAS:SP:ES:B 

1111 Constitution Ave, NW 

NCFB C5-350 

Washington, DC. 20224 
Publication 1438 December 2013 Section A 8

GENERAL INFORMATION YOU SHOULD KNOW 

FOR TAX YEAR 2013

1. EFFECTIVE DECEMBER 02, 2013, THE IRS WILL BEGIN THE BUSINESS 

ACCEPTANCE TESTING SYSTEM (BATS) FOR SOFTWARE DEVELOPERS AND 

TRANSMITTERS. 

NOTE: BATS WILL END SEPTEMBER 30, 2014. 

2. BATS IS REQUIRED OF ALL PARTICIPANTS WHO DEVELOP SOFTWARE 

AND/OR TRANSMIT ESTATE AND TRUST RETURNS. 

3. EFFECTIVE JANUARY 27, 2014, THE IRS WILL BEGIN TO ACCEPT AND 

PROCESS TAX YEAR 2013 ESTATE AND TRUST INCOME TAX RETURNS 

ELECTRONICALLY. 

NOTE: PRODUCTION FILING WILL END OCTOBER 15, 2014. 

 THE LAST DAY TO RETRANSMIT REJECTED RETURNS IS 10/20/14. 

4. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS MUST CONSIST 

OF THE FORM 1041, SCHEDULES K-1, AND ALL RELATED FORMS AND 

SCHEDULES. 

5. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS MUST BE 

TRANSMITTED TO THE ELECTRONIC MANAGEMENT SYSTEM (EMS) (FRONT 

END PROCESSOR) AT THE IRS ECC-MEM IN MEMPHIS, TENNESSEE. 

6. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS WILL BE 

 PROCESSED AT THE IRS OGDEN SUBMISSION PROCESSING CENTER. 

7. SIGNATURE DOCUMENT; FORM 8453-F: REFER TO PUBLICATION 1437 FOR 

 PROCEDURES AND REQUIREMENTS FOR PREPARING AND SUBMITTING 

 FORM 8453-F, INCLUDING A MULTIPLE RETURN LISTING, AND THE 

 ALTERNATIVE ELECTRONIC PIN PROCEDURES. 

8. The 1041 electronic mailbox, i.e. *W&I Form1041 has been discontinued. 

9. DATA TRANSMISSION 

 

 NOTE: 

 Effective November 1, 2005, the IRS discontinued the use of analog and ISDN 

 telephone lines to transmit returns (with the exception of dedicated leased lines). 

 Transmission of tax returns will be via the internet and will require encryption. 

 Detailed information about the transmission process is provided in Section B of this 

 publication. The decision to discontinue ISDN and the requirement to encrypt data 

 was widely shared with software developers previously on several occasions. 
Publication 1438 December 2013 Section A 9

IMPORTANT ITEMS TO REMEMBER WHEN USING RECORD LAYOUTS

1. IF SIGNIFICANT, MONEY AMOUNT FIELDS MARKED WITH THREE 

ASTERISKS (***), MUST CONTAIN POSITIVE AMOUNTS. 

2. MONEY AMOUNT FIELDS MARKED WITH TWO ASTERISKS (**) MAY ALSO 

CONTAIN A LITERAL VALUE OF "STMbnn" (LEFT JUSTIFIED), BLANKS OR 

ZEROS. 

3. A "b" IN THE FORMAT OF ANY FIELD REPRESENTS A BLANK SPACE. 

4. A FIELD NUMBER PRECEDED BY AN "@" SIGN INDICATES THAT THIS FIELD 

MUST CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT. 

5. A FIELD NUMBER PRECEDED BY AN "*" SIGN INDICATES THAT THIS FIELD 

MAY CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT. 

6. FIELDS WITH EITHER an “@” or an “*” SIGN ARE THE ONLY FIELDS THAT ARE 

ALLOWED STATEMENT RECORDS. 

7. FIELD NUMBERS PRECEDED BY A "+" SIGN INDICATE THESE ARE RELATED 

FIELDS THAT MUST BE INCLUDED ON THE STATEMENT RECORD WITH THE 

CORRESPONDING ASTERISK FIELD. 

8. FIELDS MAY BE BLANK FILLED IF INFORMATION THAT IS REQUESTED IS NOT 

APPLICABLE. 

9. NOTE: To avoid your transmission and return from rejecting, assure that: 

 No brackets are in the record Identification 

 Sequence numbers are in the correct order 

 Employer Identification Numbers are with the appropriate return 

 Summary Record is correct (matching the number of returns) 
Publication 1438 December 2013 Section A 10

* SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE,TAX YEAR 2013 

RECORD LAYOUT CHANGES ( As of July 2013. Changes August – November follow.) 

1. SCHEDULE C 

Added Field 0517, Form Ref. 30a, Length 6, Field Description N, Page 1; 

Added Field 0518, Form Ref. 30b, Length 6, Field Description N, Page 1. 

2. SCHEDULE D: FUTURE DEVELOPMENTS!!!!!!!

Although the Record Layouts for Schedule D will include Fields for entry of 

amounts from Form 8949, the 1041 Legacy program will not accept Form 8949 

for TY 2013. However, in such cases, Form 8949 should be filed as a paper 

attachment to Form 8453-F, which can be used as a transmittal document. 

3. SCHEDULE I 

 Added Field 0671, Form Ref. 70, Length 12, Field Description N, Page 2; 

 Added Field 0672, Form Ref. 71, Length 12, Field Description N, Page 2; 

 Added Field 0673, Form Ref. 72, Length 12, Field Description N, Page 2; 

 Added Field 0674, Form Ref. 73, Length 12, Field Description N, Page 2; 

 Added Field 0675, Form Ref. 74, Length 12, Field Description N, Page 2; 

 Added Field 0676, Form Ref. 75, Length 12, Field Description N, Page 2; 

 Added Field 0677, Form Ref. 76, Length 12, Field Description N, Page 2. 

 

4. FORM 1041 

Added Field 0235, Form Ref. F, Length 1, Description No Entry, Page 1; 

 Added Field 0237, Form Ref. F, Length 1, Description X or blank, Page 1; 

 Added Field 0305, Form Ref. G, Length 1, Field Description X or blank, Page 1; 

 Added Field 0307, Form Ref. G, Length 9, Field Description N,nnnnnnnnn, 

 Page 1; 

 Added Field 0308, Form Ref. G, Length 6, Field Description “STMbnn” or blank; 

 Page 1; 

 Added Field 0495, Form Ref. 15b, Length 12, Field Description N***, Page 1; 

 Added Field 0500, Form Ref. 15b, Length 6, Field Description “STMbnn” or 

 blank, Page 1 

 Added Field 0505, Form Ref. 15c, Length 12, Field Description N***, Page 1; 

 Added Field 1325, Form Ref. G4, Length 12, Field Description No Entry, 

 Page 2; 

 Deleted Field 0265, Page 1; 

 Deleted Field 0309, Page 1; 

 Deleted Field 0490, Page 1; 

 Deleted Field 1315, Page 2 
Publication 1438 December 2013 Section A 11

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE,TAX YEAR 2013 

 

RECORD LAYOUT CHANGES 

(As of July 2013 continued. Changes August – November follow.) 

5. FORM 2210-F 

Deleted Fields 0045, 0047 and 0048. 

6. FORM 3468 

Moved Fields 0280, 0285, 0290, 0295, 0300, 0305, 0310, 0315, 0320, 0325, 

0330 and 0335 to Page 2; 

 Moved Field 0275 to Page 2, Changed Length to 1, Field Description to Blank; 

 Added Field 0271, Length 6, Field Description FRMbbb, Page 2; 

 Added Field 0272, Length 6, Field Description 3468bb, Page 2; 

 Added Field 0273, Length 5, Field Description PG02b, Page 2; 

 Added Field 0274, Length 9, Field Description N nnnnnnnnn, Page 2; 

 Added Field 0276, Length 7, Field Description N 0000001, Page 2; 

 Added Field 0278, Length 1, Field Description X or Blank, Page 2, PT III, 11a; 

 Added Field @0279, Length 6, Field Description STMBnn or Blank, Page 2, 

 Part III 

 Deleted Field @0277, Page 1; 

 Deleted Fields 0349, 0350, 0351, 0352, 0353 and 0354, Page 2. 

7. FORM 3800 

Deleted Fields 0190, 0200, 0220 & 0230, Page 1; 

Changed Field 0420, Field Description to No Entry, Page 2; 

Changed Fields 0650, 0660 and 0680, Field Description to No Entry, Page 3; 

8. FORM 4684 

Created Page 3 

9. FORM 5884-B 

Deleted all Record Layouts, Page 1; 

Deleted all Record Layouts, Page 2. 

10. FORM 6478 

Deleted Fields 0020, 0030, 0032, 0034, 0036, 0038, 0040 and 0042, Page 1.

11. FORM 8275 

Added Field 0015, Length 35, Field Description A/N, Page 1; 

 Added Field 0016, Length 9, Field Description N, Page 1; 

 Added Field 0017, Length 50, Field Description A/N, Page 1. 
Publication 1438 December 2013 Section A 12

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE,TAX YEAR 2013 

 

RECORD LAYOUT CHANGES 

( As of July 2013, continued. Changes August – November follow.) 

12. FORM 8275R 

Added Field 0015, Length 35, Field Description A/N, Page 1; 

Added Field 0016, Length 9, Field Description N, Page 1; 

Added Field 0017, Length 50, Field Description A/N, Page 1. 

13. FORM 8801 

Deleted Field 0265, Page 2, Part II; 

Deleted Field 0275, Page 2, Part II; 

Deleted Page 4. 

14. FORM 8938 

UPDATE: This form will be blocked for TY 2013 for Legacy efile. 

 

15. FORM 8941 

Added Field 025, Length 9, Field Description N, Page 1 

16. SUMMARY RECORD 

Deleted Field 0288. 

Deleted Field 0289. 

Deleted Field 0343 

See next page for changes to Reject Codes. 
Publication 1438 December 2013 Section A 13

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

 

VALIDATION CHANGES 

( As of July 2013. Changes for August – November follow.) 

 

REJECT 

CODE CHANGE 

124 Added Form 3468, Page 2, Field 0273 

 Deleted Form 3468, Page 2, Field 0351 

 Removed Form 8801, Page 4 

 

 Deleted Form 5884-B, Page 1 

 Deleted Form 5884-B, Page 2 

148 Deleted Form 5884B, Field 0005, Page 1 

149 Deleted Form 5884-B, Field 0305, Page 2 

150 Added Form 3468, Page 2, Field 0276 

 Deleted Form 3468, Page 2, Field 354 

 Added Form 4684, Page 3, Field 1345 

 Deleted Form 8801, Field 0705, Page 4 

 

158 Added Form 8275, Page 1, Field 0016 

 Added Form 8275R, Page 1, Field 0016 

164 Added Form 3468, Page 2, Field 0274 

 Deleted Form 3468, Page 2, Field 0352 

 Added Form 4684, Page 3, Field 1343 

 Deleted Form 5884-B, Page 1, Field 0003 

 Deleted Form 5884-B, Page 2, Field 0302 

 Deleted Form 8801, Field 0703, Page 4 

 
Publication 1438 December 2013 Section A 14

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

 

 VALIDATION CHANGES, continued. 

 (As of July 2013. Changes August – November follow.) 

REJECT 

CODE CHANGE 

270 Added Schedule I, Page 2, Fields 0671, 0672, 0673, 0674, 

 0675, 0676 and 0677. 

 Deleted Form 2210-F, Fields 0045, 0047 and 0048. 

 Moved Form 3468, Page 1, Fields 0290, 0295, 0300, 0305, 0310, 0315, 

 0320, 0325, 0330 and 0335 to Page 2. 

 Deleted Form 3800, Page 1, Fields 0190, 0200, 0220 and 0230 

 Deleted Form 3800, Page 2, Field 0420 

 Added Form 4684, Page 3, Fields 1350, 1360, 1370, 1380, 1390, 1400, 

 1410, 1420, 1430, 1440, 1450 and 1460. 

 

 Deleted Form 5884-B, Page 1, Fields 0070, 0080, 0090, 0100, 0110, 

 0120, 0130, 0140, 0150, 0160, 0170, 0180, 0190, 0200, 0210, 0220, 

 0230, 0240, 0250, 0270 and 0280. 

 Deleted Form 5884-B, Page 2, Fields 0370, 0380, 0390, 0400, 0410, 

 0420, 0430, 0440, 0450, 0460, 0470, 0480, 0490, 0500, 0510, 0520, 

 0530, 0540, 0610, 0620, 0630, 0640, 0650, 0660, 0670, 0680, 0690, 

 0700, 0710, 0720, 0730, 0740, 0750, 0760, 0770, 0780, 0850, 0860, 

 0870, 0880, 0890, 0900, 0910, 0920, 0930, 0940, 0950, 0960, 0970, 

 0980, 0990, 1000, 1010 and 1020. 

 

 Deleted Form 6478, Page 1, Fields 0020, 0030, 0032, 0034, 0036, 0038, 

 0040 and 0042. 

 Deleted Form 8801, Fields 0710, 0720, 0730, 0740, 0750, 0760, 0770 

 0773, 0774 and 0775. 

 
Publication 1438 December 2013 Section A 15

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

 

 VALIDATION CHANGES, continued. 

 (As of July 2013. Changes August – November follow.) 

REJECT 

CODE CHANGE 

270 Added Form 1041, Page 1, Fields 0495 and 0505 

 Deleted Form 1041, Page 1, Field 0490 

272 Added Form 1041, Page 1, Fields 0495 and 0505 

 Deleted Form 1041, Page 1, Field 0490 

282, 290 Added Form 1041, Page 1, Fields 0308 and 0500 

and 300 Deleted Form 3468, Page 1, Field @0277 

 Added Form 3468, Page 2, Field 0279 

 Added 4684, Page 3, Field @1540 

 

307 Deleted Form 3468, Page 2, Fields 0275 and 0277, and Added new 

 Fields 0278 and 0279 

308 Added Form 1041, Page 1, Fields 0495 and 0500 

318 Added Form 1041, Page 1, Field 0235 

 Deleted Form 1041, Page 2, Field 1315 

 Added Form 1041, Page 2, Field1325 

 Added Form 3800, Page 2, Field 0420 

 Added Form 3800, Page 3, Fields 0650, 0660 and 0680 

 Deleted Form 8801, Fields 0265 and 0275 

322 Added Form 1041, Page 1, Fields 0237 & 0305 

 Deleted Form 1041, Page 1, Fields 0265 and 0309 

 Added Form 3468, Page 2, Field 0278 

 Deleted Form 3468, Page 1, Field 0275 

 Deleted Form 3800, Page 3, Fields 0650, 0660 and 0680 

373 Added Form 4684: If the count for Form 4684, Page 3 on the Summary 

 Record (Field 0255) is not equal. 

456 Delete 

457 Delete 

460 Deleted Form 8801 

500 Deleted Form 3800, Page 3, Fields 0650 and 0660 

520 Deleted Form 3800, Page 3, Fields 0650, 0660 and 0680 

521 Deleted Form 3800, Page 3, Fields 0650 and 0660 
Publication 1438 December 2013 Section A 16

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

VALIDATION CHANGES, continued. 

 (As of July 2013. Changes August – November follow.) 

REJECT 

CODE CHANGE 

523 Deleted Form 3800, Page 3, Fields 0650, 0660 and 0680 

613 Changed Form 3468, Field 0335 to Page 2 

648 Added Form 1041, Page 1, Fields 0495 and )500 

 Deleted Form 1041, Page 1, Fields 0265 and 0309 

917 Deleted 

918 Deleted 

921 Deleted 

ANNUAL UPDATES 

 Updated the following Reject Codes to reflect 2013 or 2014, as appropriate: 

 

 012, 083, 100, 102, 104, 106, 108, 110, 115, 120, 192, 193, 194, 480, and 957. 

Note: The above list for Annual Updates relates only to reject codes listed in Publication 

1438 which reference a calendar or fiscal tax year in the explanation. Other reject 

codes may also be affected by the date change but are not listed here since the 

tax year is not identified in the reject code explanation. 

* Note: The changes described in this Summary are intended as a highlight of 

significant changes, and not as an all-encompassing list of all changes. 
Publication 1438 December 2013 Section A 17

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

 Changes as of August – November 2013.) 

Fed/State Program: 

 

 The state of New York will not support Fed-State filing for 1041 Legacy e-file for the 

2014 Filing Season. Currently, we have not blocked receipt of 1041 returns that include 

state returns. However, state returns will not be picked up by New York. Therefore, to 

electronically file the NY State Fiduciary return, you must file via the Mef system. 

Multiple Tax Return Listing (MTRL): 

As part of a regular review process, the IRS has determined that the Multiple Tax 

Return Listing (MTRL) process used to sign electronically filed Form 1041, U.S. Income 

Tax Return for Estates and Trusts must be modified. Beginning January 1, 2015, the 

IRS e-file Signature Authorization document, Form 8879-F, can only be associated with 

a single 1041 return, not with multiple forms as used today. The MTRL process used in 

Processing Year 2013 will continue for Processing Year 2014. 

In December, the IRS had announced a change to the MTRL process for this filing 

season. However, the agency is delaying the change for one year. 

This change is required for two reasons following additional legal review by the IRS. 

First, the perjury statement on the form refers to amounts in Part 1 of the form and the 

relevant amounts are actually on the attached listing. Second, a signature on one form 

cannot ensure that the signer reviewed and approved each of the Forms 1041 in the 

listing. 

Form 1041 MTRL Process for Processing Year 2014: 

If a fiduciary or representing officer is authorized to sign more than one Form 1041 

return, a Multiple Tax Return Listing (MTRL) may be attached to one Form 8879-F. The 

MTRL should include the Estate or Trusts EIN, Name Control, Tax Period, Total 

Income, Income Distribution Deduction, Taxable Income, Total Tax and Tax 

Due/Overpayment of the estate or trust. 

Schedule D and Form 8949 

Form 8949 cannot be e-filed with a Form 1041 filed via the Legacy system. 

If applicable, Form 8949 must be submitted as an attachment to Form 8453-F, which 

can be used as a transmittal document.
Publication 1438 December 2013 Section A 18

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

 Changes as of August – November 2013.) 

RECORD LAYOUT CHANGES: 

1. SCHEDULE D 

This schedule has been completely revised. Please review new Record 

Layout in Section C. 

2. SCHEDULE I 

Page 2 - Replaced Field 0670 with new Field 0661 at the bottom of page 2. 

Created a new page 3, Moved existing Fields 0671 through 0720 to new 

page 3. 

Deleted Field 0730. 

3. SUMMARY RECORD 

Added Field 0392 for Schedule I, page 3. 

VALIDATION CHANGES: 

 REJECT 

CODE CHANGE 

124 Added Schedule I, page 3. 

150 Added Schedule I, page 3, Field 0668. 

164 Added Schedule I, page 3, Field 0665. 

192 Added Fields 0170, 0230, 0290, 0820, 0870, 0880, 0940, 1000 and 1060. 

270 Schedule I: Added Fields 0661, and 0671 – 0720. Deleted Field 0730. 

 

 Schedule D, page 1: 

Deleted Fields: 0060, 0070, 0080, 0120, 0130, 0140, 0180, 0190, 0200, 

0240, 0250, 0260, 0300, 0310, 0320, 0380, 0830, 0840, 0850, 0890, 

0900, 0910, 0950, 0960, 0970, 1010, 1020, 1030, 1070, 1080, 1090, and 

1150. 

Added Fields 0035, 0045, 065, 0075, 0085, 0095, 0105, 0115, 0125, 

0135, 0145, 0155, 0165, 0175, 0185, 0805, 0815, 0835, 0845, 0855, 

0865, 0875, 0885, 0895, 0905, 0915, 0925, 0935, 0945 and 0955. 

Schedule D, Page 2: 

Added Fields 1980, 1990, 2000, 2010, 2020, 2030, 2040. 

296 Schedule D, Page 1: Deleted Field 0020. 

 
Publication 1438 December 2013 Section A 19

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2013 

* Changes as of August – November 2013.) 

VALIDATION CHANGES: 

 REJECT 

CODE CHANGE 

318 Schedule D, Page 1, Added Fields 0055 and 0825. 

322 Schedule D - Page 2, Deleted Fields 1845, 1850, 1895 and 1900. 

771 Schedule D - Page 2- Replace Field 1970 with Field 2040 

773 Schedule D - Page 2- Replace Field 1970 with Field 2040 

774 Schedule D - Page 2- Replace Field 1970 with Field 2040 

596 Created new Form 8938 to block receipt of Form 8938. 

 663 Updated the exemption amount to 0 – 3900. 
Publication 1438 December 2013 Section A 20

MOST FREQUENT FILING ERRORS

1. If duplicate returns were submitted. 

 (Reject Code 128) Totals errors: 10,969 (Last season 4,888) 

2. If the following Field(s) of Form 1041 contains a significant entry, then the 

 corresponding Field must contain “STM nn”: 

 (Reject Code 308) Total errors: 3,341 (Last season 2,649) 

3. The line number (Field #0010) on the Statement Record must be in consecutive 

 ascending numeric sequence starting with one (1) and incremented by one (1) but 

 not exceed fifty (50). 

 (Reject Code 288) Total errors: 1,472 (Last season 1,210) 

4. If Form 1041, Page 2, Field #1240 (Foreign Tax Credit) is significant, then 

 Form 1116, Field #1250 must be significant. If multiple Forms 1116 are filed with 

 the return, only one Form 1116 may have data entered in Field #1250. 

 (Reject Code 714) Total errors: 1,437 (Last season 1,622) 

5. If a Statement Record is present there must be a corresponding "STM nn" 

 reference. 

 (Reject Code 274) Total errors: 1,224 (Last season 1,565) 

6. If a statement reference is used there must be a corresponding statement record. 

 (Reject Code 276) Total errors: 1,196 (Last season 1,470)

7 . If the Fiscal Year Ending (Field #0020) is not valid. 

 (Reject Code 194) Total errors: 1194 (Last season 615) 

8. Form 1041 cannot be filed before the end of the tax year, i.e. cannot be filed 

 prior to the period entered for Form 1041, Field 0020, (Fiscal Year Ending), 

 except when TRANA, Field 0160 is equal to T. 

 (Reject Code 100) Total errors: 1,181 (Last season 1,354) 

9. The Beneficiary’s Identifying Number (Field #0180) on the Schedule K-1, 

 Page 1, must be numeric or equal to the literal “FORM1042S”. 

 (Reject Code 174) Total errors: 1134 (Last season 713)

10. Tax periods on 1041 and schedule k-1 don’t match or 1041 equals 

 calendar year but k-1 fiscal year fields are significant. 

 (Reject Code 115) Total errors: 1,124 (Last season 1,578) 

11. If the Tax Period (Field #0005), Form 1041 is not in the valid format. 

 (Reject Code 102) Total errors: 1,115 (Last season 456) 
Publication 1438 December 2013 Section A 21

MOST FREQUENT FILING ERRORS, continued...

12. The Name Control (Field #0030) on Form 1041, Page 1, may have a maximum 

 of four characters and a minimum of two characters. Spaces, if applicable, are 

 allowed only in positions three and four.

 (Reject Code 204) Total errors: 951 (Last season: 937) 

13. Form 1116: accompanying statement reference missing 

 (Reject Code 312) Total errors: 830 (Last season: 801) 

14. If the return is a short period return (Form 1041 fields 0010, 0020 < twelve months and 

 the Initial Return (Field #0210) and Final Return (Field #0220)) on Form 1041, 

 Page 1 are both blank. 

 (Reject Code 120) Total errors: 777 (Last season: 323) 

 15. The Street Address (Field #0090) on Form 1041, Page 1, must contain only 

 valid characters.

 The Street Address (Field #0210) on Schedule K-1 must contain only valid 

 characters. 

 (Reject Code 230) Total errors: 710 (Last season: 90)

16. Date fields must be in valid format and valid range 

 (Reject Code 192) Total errors: 678 (Last season 1,582) 

17. E-file does not allow a Tax Period (Field #0005 on Form 1041) of 201307 or 

 greater. 

 (Reject Code 110) Total errors: 660 (Last season 389)

18. Form 1041 and schedule k-1: name line 1 contains invalid 

 characters or 2 consecutive embedded spaces. 

 (Reject Code 212) Total errors: 655 (Last season 1,325) 

19. If Form 1041, Field #0270 is greater than zero, then Summary Record Field 

 #0430 must be equal to Field #0270. 

 (Reject Code 655) Total errors: 631 (Last season 546) 

20. The zip code on form 1041 and schedule k-1 must be 

 numeric. 

 (Reject Code 256) Total errors: 624 (Last season: 970) 

21. Money amount fields marked with 3 asterisks (***) in the record layouts must be 

 numeric and contain only positive money amounts. 

 (Reject Code 272) Total errors: 606 (Last season 643) 

22. The State Code (Fields #0230, #0110) on Schedule K-1 must be left 

 justified, and must be valid or equal to ".". It may not be blank. 
Publication 1438 December 2013 Section A 22

SECTION 1 GENERAL INFORMATION 

.01 FORMS, SCHEDULES AND STATEMENTS ACCEPTED ELECTRONICALLY 

1. Form 1041 (U.S. Income Tax Return for Estates and Trusts) 

2. Schedule C (Form 1040) (Profit or Loss From Business) 

3. Schedule C-EZ (Form 1040) (Net Profit From Business) 

4. Schedule D (Form 1041) (Capital Gains and Losses) 

5. Schedule E (Form 1040) (Supplemental Income and Loss) 

6. Schedule F (Form 1040) (Profit or Loss From Farming) 

7. Schedule H (Form 1040) (Household Employment Taxes) 

8. Schedule I (Form 1041) (Alternative Minimum Tax – Estates and Trusts) 

9. Schedule J (Form 1041) (Trust Allocation of an Accumulation Distribution) 

10. Schedule K-1 (Form 1041) (Beneficiary’s Share of Income, Deduction, Credits) 

11. Form 1116 (Foreign Tax Credit) 

12. Form 2210 (Underpayment of Estimated Tax by Individuals, Estates and Trusts) 

13. Form 2210F (Underpayment of Estimated Tax by Farmers and Fishermen) 

14. Form 2439 (Notice to Shareholder of Undistributed Long-Term Capital Gains) 

15. Form 3468 (Investment Credit) 

16. Form 3800 (General Business Credit) 

17. Form 4136 (Credit for Federal Tax Paid on Fuels) 

18. Form 4255 (Recapture of Investment Credit) 

19. Form 4562 (Depreciation and Amortization) 

20. Form 4684 (Casualties and Theft) 
Publication 1438 December 2013 Section A 23

.01 FORMS, SCHEDULES AND STATEMENTS ACCEPTED ELECTRONICALLY 

 CONTINUED 

21. Form 4797 (Sale of Business Property) 

22. Form 4952 (Investment Interest Expense Deduction) 

23. Form 4970 (Tax on Accumulation Distribution of Trusts) 

24. Form 4972 (Tax on Lump-Sum Distributions) 

25. Form 5884 (Work Opportunity Credit, and related Instructions) 

26. Form 6198 (At Risk Limitation) 

27. Form 6252 (Installment Sale Income) 

28. Form 6478 (Credit for Alcohol use as Fuel) 

29. Form 6765 (Credit for Increasing Research Activities) 

30. Form 6781 (Gains & Losses from Section 1256 Contracts and Straddles) 

31. Form 8082 (Notice of Inconsistent Treatment or Administrative Adjustment Request) 

32. Form 8275 (Disclosure Statement) 

33. Form 8275-R (Regulatory Disclosure Statement) 

34. Form 8582 (Passive Activity Loss Limitation) 

35. Form 8582 (Worksheets) 

36 Form 8582-CR (Passive Activity Credit Limitations) 

37. Form 8586 (Low-Income Housing Credit) 

38 Form 8609-A (Annual Statement for Low-Income Housing Credit) 

39. Form 8801 (Credit for Prior Year Minimum Tax Individuals, Estates and Trusts) 
Publication 1438 December 2013 Section A 24

.01 FORMS, SCHEDULES AND STATEMENTS ACCEPTED ELECTRONICALLY 

 CONTINUED 

40. Form 8820 (Orphan Drug Credit) 

41. Form 8824 (Like Kind Exchanges) 

42. Form 8829 (Expenses for Business Use of Your Home) 

43. Form 8864 (Biodiesel Fuels Credit) 

44. Form 8874 (New Markets Credit) 

45. Form 8881 (Credit for Small Employer Pension Plan Startup Costs) 

46. Form 8882 (Credit for Employer-Provided Childcare Facilities and Services) 

47. Form 8886 (Reportable Transaction Disclosure Statement) 

48 Form 8896 (Low Sulfur Diesel Fuel Production Credit) 

49. Form 8941 (Credit for Small Employer Health Insurance Premiums) 

50. Payment Record Electronic Funds Withdrawal (Direct Debit) Payment 

 Record. 

51. Authentication Record

52. Statement (“STMbnn”) Statement Records for forms and/or schedules other 

 than Schedule K-1 (Form 1041) or Schedule K-1 in ascending numeric order. 

53. Optional Preparer Records 

 Preparer’s Note 

 Election Explanation 

 Regulatory Explanation 

54. Schedule K-1 (Form 1041) Statements (STMb99) – if applicable, must be 

 transmitted in ascending numeric sequence and immediately follow the 

 Schedule K-1 Record to which they correspond. 

55. Summary Record 
Publication 1438 December 2013 Section A 25

 .02 MULTIPLE FORMS AND SCHEDULES

More than one of the following forms and schedules may be transmitted electronically: 

FORMS SCHEDULES 

1. FORM 1116 1. SCHEDULE C 

2. FORM 2439 2. SCHEDULE C-EZ 

3. FORM 3800, page 3 only 3. SCHEDULE E 

4. FORM 4255 4. SCHEDULE E 

5. FORM 4562 5. SCHEDULE F 

6. FORM 4684 6. SCHEDULE H 

7. FORM 4972 7. SCHEDULE J 

8. FORM 6198 8. SCHEDULE K-1 

9. FORM 6252 9. STATEMENT RECORDS 

10. FORM 6781 

11. FORM 8082 

12. FORM 8275 

13. FORM 8275-R 

14. FORM 8609-A 

15. FORM 8820, page 2 only 

16. FORM 8824 

17. FORM 8829 

18. FORM 8874 

19. FORM 8881 

20. FORM 8886 

21. FORM 8896 

.03 TRANSMITTING MULTIPLE FORMS AND SCHEDULES 

 

NOTE: See Reject Code 124 for the proper sequence for transmitting all forms, 

schedules and statements within the return. Also refer to the “NOTES” at the end of 

Reject Code 124. 
Publication 1438 December 2013 Section A 26

.04 REMITTANCES 

There are two methods to electronically pay a balance due on an electronically filed 

Form 1041 return: 

(1) The fiduciary may authorize the U.S. Department of Treasury (through a Treasury 

Financial Agent) to transfer money (direct debit) from their bank account to the Treasury 

account. The fiduciary must sign the Jurat on Form 8453-F to authorize the agreement 

between IRS and their Financial Agent to initiate an EFW (electronic funds withdrawal). 

The fiduciary must then submit with each electronically filed return a Payment Record 

form as shown in Section B (Record Layouts). 

(2) Payments also may be made through the Electronic Federal Payment Posting 

System (EFPPS) (This method is not part of the electronically filed form 1041 record.) 

Contact an EFPPS Financial Agent at 800-555-4477 or 800-945-5300 for information. 

PAYMENT VOUCHER!

Payment of balances due may also be made via paper check which may be attached 

to Form 1041-V, a copy of which is included on the pages immediately following this 

page. Form 1041-V is also available from www.irs.gov. Checks should no longer be 

attached to Form 8453-F nor mailed without an accompanying voucher, as processing 

of the payment could be delayed. 

The Paper Remittance Register and Electronic/Magnetic Media Remittance Register 

are no longer accepted. 
Publication 1438 December 2013 Section A 27

 SECTION 2 TRANSMISSION FILE FORMAT 

.01 General Description

 1. All transmission data must be in ASCII format. No binary fields may be 

transmitted. 

 2. A transmission session will normally consist of three parts: 

 a. First, the communications link must be established using acceptable protocol. 

b. Next, the transmitter will receive the acknowledgment transmission containing 

information about the previous transmission session, if an acknowledgment file 

exists. 

c. Then, the return record transmission may commence. The return record 

transmission will consist of 1) TRANA and TRAN B records, 2) some number 

of logical return records, and 3) a RECAP Record. 

3. All return records must be in ascending order by Return Sequence Number 

(RSN). 

4. Two four-byte fields (the Record Control Information) must precede each record 

within a transmission. The first four-byte field is a record Byte Count that will 

contain a count of the number of bytes within the logical record including the four 

bytes for the counter itself, four bytes for the Start of Record Sentinel ( ), and 

one byte for the Record Terminus Character (#). The second four-byte field will 

be the Start of Record Sentinel, which must be four asterisks (** **). 

 5. Every record must have the Record Terminus Character (#) as its last significant 

byte. Note that provisions have been made to allow for non-significant padding to 

exist following the Record Terminus Character, i.e., CR or LF may be added after 

the Record Terminus Character to fill up a physical block size. This is permitted to 

accommodate all the different computer systems being used to transmit data. 
Publication 1438 December 2013 Section A 28

SECTION 2 TRANSMISSION FILE FORMAT

.01 General Description (Continued)

6. The first records on a transmitted file, the TRANA and TRANB Records, contain 

information regarding the transmitter and file format. These records should be 

followed by the records comprising the tax returns being transmitted. 

7. The end of the logical transmission is signaled by the literal "RECAP". It is 

followed by the RECAP Record data and the Record Terminus Character (#). 

8. The TRANA, TRANB and RECAP records are fixed-length records of 120 bytes 

each. Any non-significant field should be blank-filled. 

9. A tax return will consist of a variable number of fixed length or variable length 

records. The size and format of the logical record for each page of each 

schedule, form, etc., are specified in Section 11 Record Layouts. 

10. Each logical record should contain all data fields pertaining to one printed page of 

an official schedule, form, or line of a Statement Record. Therefore, the logical 

record contains an entire schedule or form, or a logical part (i.e., PG01 or PG02) 

of a schedule or form, or line of a Statement Record. 

11. Each complete tax return must consist of all logical records pertaining to it in the 

following sequence: 

 Form 1041 Page 1 – 2; 

 Schedules in alphabetical order or in Attachment Sequence Number order as 

preprinted on the official IRS form; 

 Forms in numerical order or in Attachment Sequence Number order as 

preprinted on the official IRS form; 

 Authentication Record (unless the paper signature Form 8453-F is used) 

 Statement Records; 

 Summary Record. 

12. Schedule, Form, and Statement Records can contain additional sequential Page 

Records if the record consists of more than one printed page. (Pages are only 

numbered within a schedule, form, or statement record, not across the return.) All 

records must appear in the order above with the proper control information. The 

counts of the schedules and forms must match the counts in the Summary Record 

or the return will be rejected. 

13. The file should be unlabeled (no standard header or trailer records). 
Publication 1438 December 2013 Section A 29

SECTION 2 TRANSMISSION FILE FORMAT

.01 General Description (Continued)

14. Each file must contain only complete returns. 

15. The page should not be generated if there are no entries on a page record of a 

schedule or form. A blank page (Record ID Group only) will cause the return to be 

rejected, except in cases where multiple forms require that one page be present 

when the other page is present. 
Publication 1438 December 2013 Section A 30

SECTION 2 TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options

There are two options available for transmitting logical tax return records: fixed length 

(fixed format) and variable length (variable format). (The Transmitter Records TRANA, 

TRANB, and RECAP Record are not tax return records.) 

 1. Fixed Length Option (Fixed Format)

 The fixed length option requires the complete tax return to be transmitted exactly 

as defined in Section C (Record Layouts). All fields must be present. If a field 

contains no data, it must be blank-filled or zero-filled. The fixed length option is 

indicated by an "F" in the Record Type (SEQ 100) of the TRANS Record A 

(TRANA). 

 When the fixed length option is used, the following data field conventions must be 

followed: 

 a. Alphanumeric Fields - Fixed Format 

 (1) Left-justify the field with trailing blanks. 

 (2) When a "literal" is included in the field description, enter the literal value 

exactly as specified in Section 11 Record Layouts, left-justified. Trailing 

blanks must be entered. 

 NOTE: The trailing blanks are not shown in the Record Layouts. 

 b. Numeric Fields - Fixed Format 

 (1) Unsigned numeric fields: Right-justify with leading zeros. 

 (2) Signed numeric fields (money amounts): Right-justify with leading zeros, 

reserving the right-most position for the sign. A blank ( ) indicates a gain 

and a minus sign (-) indicates a loss. 

 (3) Signed numeric fields that can also contain literal values: 

 Enter signed numeric fields as described above. When entering a literal 

value, left-justify and blank-fill the field. 
Publication 1438 December 2013 Section A 31

SECTION 2 TRANSMISSION FILE FORMAT 

.02 Fixed and Variable Length Options

 2. Variable Length Option (Variable Format)

 The variable length option provides for the transmission of only control 

information, including the record ID group, significant data fields, and significant 

data within individual fields. The variable length option is indicated by a "V" in the 

Record Type (SEQ 100) of the TRANS Record A (TRANA). 

 When the variable length option is used, the following data field conventions must 

be followed: 

 a. Alphanumeric Fields - Variable Format 

 (1) Left-justify data in the field. Do not enter leading blanks. Trailing blanks 

are dropped. 

 (2) When a "literal" is included in the field description, enter the literal value 

exactly as specified in Section 11 Record Layouts, left-justified. Only the 

value of the literal (including embedded blanks) must be entered. Trailing 

blanks are dropped. 

 b. Numeric Fields - Variable Format 

 (1) Unsigned numeric fields: In most cases, leading zeros may be dropped. 

 Leading zeros cannot be dropped from the following: 

 Date fields, Ratio (percentage) fields, Business Code field of 

 Schedules C and Agricultural Activity Code field of 

 Schedule F. 

(2) Signed numeric fields (money amounts): Leading zeros are dropped. For 

a positive value, the trailing blank that indicates a gain is dropped. For a 

negative value in a field that can contain either a gain or a loss, the minus 

sign (-) must be entered in the last position of the signed numeric field. 

 
Publication 1438 December 2013 Section A 32

SECTION 2 TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options (Continued) 

(3) Signed numeric fields that can also contain literal values: Enter signed 

 numeric fields as described above. When entering a literal value, left-

 justify the field; it is not necessary to enter trailing blanks. 

 c. Tax Form, Schedule, and Form Records - Variable Format 

 When transmitting in variable format, each Tax Form (Form 1041) Schedule 

and Form Record will begin with the Record Control Information (Byte Count 

and Start of Record Sentinel fields) in the same fixed format shown in the 

record layouts. This is followed by the Record ID Group. Following the 

Record ID Group are the data fields. Each data field is preceded by the 

applicable Field Sequence Number, which is enclosed by square bracket field 

delimiters, “[“ and “]”. The Field Sequence Number is a 4 position number. 

However, it is permissible to drop the first zero when bracketing the field 

sequence number. A minimum of three position must be present. For 

example, you can use [0010] of [010] for Primary SSN of Page 1 of the Tax 

Return record. The Record Terminus Character (#) follows the last data field 

in the record. 

 Example: 

 nnnn RECORD ID GROUP [1st field sequence number]DATA...[next field 

sequence number]DATA...# ("nnnn" is the record byte count) 

 NOTE: THE FOLLOWING THREE CHARACTERS "[" , "]", and "#" ARE 

RESERVED AS DELIMITERS AND CANNOT APPEAR AS DATA 

CHARACTERS. See SECTION 4 for information about types of 

characters in electronically filed returns. 

 d. Statement and Summary Records - Variable Format 

 All data fields of the Statement and Summary Records must be formatted as 

fixed length fields. If a field contains no data, it must be blank-filled or zerofilled, as appropriate. 

 When transmitting in variable format, each Statement and Summary Record 

will begin with the Record Control Information (Byte Count and Start of Record 

Sentinel fields) in the same fixed format shown in the Part II Record Layouts. 

This is followed by the Record ID Group, the data fields formatted as fixed 

length fields, and the Record Terminus Character (#). 
Publication 1438 December 2013 Section A 33

SECTION 3 FILE FORMAT 

.01 GENERAL DESCRIPTION 

All transmission data must be in ASCII Format. No binary fields may be transmitted. 

 (1) All logical records must be transmitted electronically in a series of logical blocks. A 

 four-byte counter must precede each logical record within a block. The byte count 

 must include the length of the record plus the length of the byte count, the Start of 

 Record Sentinel 4 asterisks ("** **") and the Record Terminus Character pound sign 

 or hash mark ("#"). 

NOTE: IBM byte counts must not be used. Using the IBM Byte Count will 

add four (4) positions to each record. This will increase the size of 

the record and shift everything over four (4) positions. This is not 

compatible with the Form 1041 programs. 

 (2) Every logical record must have as its last significant byte the Record Terminus 

 Character ("#"). 

(3) Records must be fixed (all records within the return are the same length) or 

 variable (each record within the return is of the length shown on the 

 Form/schedule in Section 11). 

 The following data structures are acceptable: 

1. Variable Length, unblocked records 

2. Variable Length, blocked records 

3. Fixed Length, unblocked records 

A fixed length, blocked record, data structure is unacceptable, as this format will 

produce blank padding between logical records within the block. 

 (4) Files must not contain more than 500 Form 1041 tax returns in a single 

 transmission when using a dial-up connection. 

 

 (5) The first record on a transmitted file (the TRANA and TRANB records) contains 

 information regarding the transmitter and file format. The records comprising a tax 

 return being transmitted should follow this record. The record after the Summary 

 Record of a transmitted file is the RECAP Record, which provides a total return 

 count (Field #0030) which is compared to the IRS computer count. The TRANA 

 Record also uniquely identifies each file transmitted. Field #0080 (Transmission 

 Sequence Number) of the record is used for this purpose. 
Publication 1438 December 2013 Section A 34

SECTION 3 FILE FORMAT 

.01 GENERAL DESCRIPTION – (Continued) 

(6) A tax return will consist of a variable number of fixed-field records. The size and 

format of the logical record for each page of each form, schedule etc., are 

specified in Section 11. In addition, a variable field/record format for Schedule 

K-1 is acceptable. See details under Variable Length Option. 

(7) Each logical record should contain all data fields pertaining to one printed page 

of an official form or schedule or to a line of a statement. Therefore, the logical 

record contains an entire form or schedule, or a logical part (i.e., PG01 or PG02 

of a form or schedule, or a line of a statement). 
Publication 1438 December 2013 Section A 35

SECTION 3 FILE FORMAT 

.02 RETURN SEQUENCE ORDER 

 

The sequence of a complete Form 1041 tax return file submission is as follows: 

(1) Transmission (TRANA and TRANB) Record (REQUIRED) 

(2) Form 1041Return (RET) Record Pages 1 and 2 (REQUIRED) 

(3) Schedule (SCH) Records - must be transmitted in ascending alpha sequence. 

(4) Form (FRM) Records - must be transmitted in ascending numeric sequence. 

(5) Payment Record 

(6) Authentication Record 

(7) Statement (STMnnn) Records for forms and schedules other than 

Schedule K-1. 

(8) Preparer Note Explanation 

(9) Election Explanation 

(10) Regulatory Explanation 

(11) Schedule K-1 (Form 1041) Records - must be transmitted in ascending numeric 

 sequence. 

(12) Schedule K-1 (Form 1041) Statement (Stmb99) Records if applicable, must be 

 transmitted in ascending numeric sequence and must trail the corresponding 

 Schedule K-1. 

(13) State Record (Optional) 

(14) Summary Record (REQUIRED) 

(15) RECAP Record (REQUIRED): The end of a logical transmission will be signaled 

 by the literal "RECAPb" Field #0000 of the Record ID) followed by the RECAP 

 Record data and then the Record Terminus Character. 

Note: Do not generate a page of a form or schedule if there are no entries on the page 

 record. A blank page (Record ID only) will cause the return to reject. (Except in 

 cases where multiple forms or schedules require that one page be present if the 

 other is). 
Publication 1438 December 2013 Section A 36

SECTION 3 FILE FORMAT 

.03 FIXED LENGTH OPTION (Fixed Format)

The Fixed Length Option requires that the entire tax return be transmitted exactly as 

defined in the record layouts, and all fields must be present. If a field contains no data, 

it must be blank-filled or zero-filled. An “F” in the Record Type Indicator (Field #0100) of 

the Transmission (TRANA) Record should indicate the Fixed Format. 

NOTE: Fixed and Variable data should not be submitted in the same transmission. 

When the fixed length option is used, the following data field conventions must be 

followed: 

(1) Alphanumeric Fields - Fixed Format 

(a) Left-justify the field with trailing blanks. 

(b) Fields defined, as containing literal values (including embedded blanks) must be 

as specified in the Record Layouts. Trailing blanks must be entered. 

NOTE: The trailing blanks are not shown in the Record Layouts. 

(2) Numeric Fields - Fixed Format 

(a) Unsigned numeric fields: Right-justify with leading zeros. 

(b) Signed numeric fields (money amounts): Right-justify with leading zeros, 

reserving the right-most position for the sign. A blank ( ) indicates a gain and a 

minus sign (-) indicates loss. 

(c) Signed numeric fields that can also contain literal values: Enter signed numeric 

fields as described above. When entering a literal value, left-justify and blank-fill 

the field. 
Publication 1438 December 2013 Section A 37

SECTION 3 FILE FORMAT 

.04 VARIABLE LENGTH OPTION (Variable Format)

 

The Variable Length Option provides for the transmission of only key fields and 

significant data fields within a return record. However, certain records within a return

must be submitted in Fixed Length format. Those records are: 

Authentication Record, TRANA, TRANB, Statement Record, Summary, RECAP 

Record, Preparer Note, Election Explanation and Regulatory Record. 

NOTE: The Authentication Record, which is frequently rejected due to an incorrect byte 

count, is 70 bytes in length. 

Except for the records identified above, the return should not include both Fixed Length 

and Variable Length forms or schedules. 

(1) A “V” in the Record Type Indicator will indicate the Variable Format

(Field #0100) of the Transmission (TRANA) Record. In this format, the data field is 

preceded by the applicable field identification number shown in specific record 

layouts. The field identification number is enclosed within square bracket field 

delimiters ([ ]). 

NOTE: The Record Control Information must precede any variable format 

but must not be preceded by Field Numbers.

(2) The Record Control Information and the Record Terminus Character must remain 

in Fixed Format. The individual data fields need only contain the significant data 

(i.e., no leading zeros or trailing blanks). 

 

(3) IMPORTANT: THE FOLLOWING THREE CHARACTERS left bracket "[", right 

bracket "]", and pound sign or hash mark "#" ARE RESERVED AS DELIMITERS 

AND MAY NOT APPEAR AS DATA CHARACTERS. 

(4) For Variable Length Records the following data field conventions must be followed: 

Alphanumeric Fields - Variable Format 

1. Left - justify data in field. Do not enter leading blanks. Trailing blanks may be 

dropped. 

2. Fields defined as containing literal values must be as specified in the Record 

Layouts. Only the value of the literal (including embedded blanks) must be 

entered. Trailing blanks may be dropped. 

Numeric Fields - Variable Format 

1. Unsigned numeric fields, leading zeros must be dropped, except for date and 

percentage fields. 
Publication 1438 December 2013 Section A 38

SECTION 3 FILE FORMAT 

.04 VARIABLE LENGTH OPTION (VARIABLE FORMAT) – (Continued) 

 

2. Signed numeric fields (money amounts): Leading zeros may be dropped. For a 

positive value, the trailing blank that indicates a gain is dropped. For a negative 

value in a field that can contain either a gain or loss, the minus sign ("-") must 

be entered in the last position of the signed numeric field. 

3. Signed numeric field that can also contain literal values: Enter signed numeric 

fields as described above. When entering a literal value, left-justify the field, it is 

not necessary to enter trailing blanks. 

4. Data is "butted up" (or concatenated) to field identifier with no intervening 

spaces. 

NOTE: The Byte Count must include the four character Byte Count field, 

the record sentinel field and all left/right brackets including the field 

numbers.

(5) Statement and Summary Records - Fixed Format 

Because the individual data fields of the Statement and Summary Records are not 

keyed to Field Sequence Numbers, all the data fields must be formatted as fixed 

length fields, so the data will appear in the correct positions. If a field contains no 

data, it must be blank-filled or zero-filled. 

When transmitting in fixed format, each Statement and Summary Record will begin 

the Record Control Information (Byte Count and Start of Record Sentinel fields) in 

the same fixed format as shown in the Record Layouts. This is followed by the 

Record ID, the data fields formatted as fixed length fields, and the Record Terminus 

Character (#). 

See SECTION 4 for Statement Record information. 
Publication 1438 December 2013 Section A 39

SECTION 4 TYPES OF RECORDS 

 

.01 TRANSMISSION RECORD (REQUIRED)

The first record on each file must be the Transmission (TRANA and TRANB) Record 

that will identify the Transmitter, the file format and the specific file being transmitted. 

The Transmitter is the firm transmitting directly to the IRS. 

.02 TAX RETURN RECORD (Form 1041) (REQUIRED)

The second record is the Return Record. Each tax return must start with a Form 1041 

Page 1 and followed by a Form 1041 Page 2. 

 

.03 SCHEDULE RECORD

If Schedule Records are included in the return they should follow the Form 1041 return 

and be the second series of records. Each Schedule Record within a Form 1041 

contains a Schedule Occurrence Number (Field #0005 for page 1). The Schedule 

Occurrence Number increments by one for each succeeding schedule. If a return 

contains several Schedules C and Schedules F, the Schedule C Schedule Occurrence 

Number would begin with 0000001 for both pages, incremented by one for each 

succeeding Schedule C. The first Schedule F Schedule Occurrence Number would 

also begin with 0000001 on both pages 1 and 2 and would also be incremented by one 

for each succeeding Schedule F (i.e., 0000002, 0000003, 0000004, etc). Each 

schedule page should appear in ascending alphabetical order by schedule type. For 

each schedule page filed the appropriate summary count should be incremented. 

.04 FORM RECORD

If Form Records are included in the return they should be the third series of records and 

should follow the schedules if present. Each form record within a Form 1041 return 

contains a Form Occurrence Number (Field #0005). The Form Occurrence Number 

increments by one for each succeeding form. If a return contains several Forms 4562 

and Forms 4684, the Form 4562 Form Occurrence Number would begin with 0000001 

for both page 1 and 2, incremented by one for each succeeding Form 4562. The first 

Form 4684 Form Occurrence Number would also begin with 0000001 on both pages 1 

and 2 and would also increment by one for each succeeding Form 4684 (i.e., 0000002, 

0000003, 0000004, etc). Forms must be in ascending numeric sequence order. 
Publication 1438 December 2013 Section A 40

SECTION 4 TYPES OF RECORDS 

.05 STATEMENT RECORD - (STMnnn)

 

(1) Statement Records are the series of records after Returns, Schedules, Forms and 

Payment Record (if applicable), and can be used only where the Record Layout 

specifies "STMbnn". Statement Records are only used WHEN: 

a. The number of data items exceeds the number that can be contained in the 

Field provided on the electronic form or schedule. Data must be provided on a 

separate Statement (STM) Record; or 

b. A statement of explanation is necessary under certain conditions (REQUIRED) 

(2) An optional statement (marked with an asterisk '*' sign in the record layout) or a 

required statement (marked with a commercial at sign '@' in record layout) will 

contain at least one statement line record if corresponding fields contain significant 

data, otherwise the fields should contain blanks. 

(3) All Statement Records must be in Fixed Format. 

(4) The first 55 characters of a statement record are a combination of specific data and 

reserved fields. The record begins as: 0136, followed by ****. The total bytes for 

each line must equal 136. 

(5) Each line of a statement must contain the EIN of the primary taxpayer and is 

considered a record itself. 

(6) The Data Record field begins at position 56 and continues for 80 positions through 

position 0135. All 80 positions must be populated. The record concludes at position 

0136 with the Record Terminus character. 

(7) Each Statement Record is given a sequential number from 01-96. Statement 

References 97, 98, and 99 are for Schedules D,J, and K-1, respectively. See 

Reject Code 296. References to statements on the tax return must be in ascending 

numeric sequence and must be referenced in the same sequence as they appear 

on the forms and schedules. 

NOTE: Although Statement Record reference numbers must be in 

ascending sequence, they do not have to be in consecutive 

numerical sequence. 

(8) Each Statement Record may have up to 99 pages and each page may consist of 

 50 lines per page. 
Publication 1438 December 2013 Section A 41

SECTION 4 TYPES OF RECORDS 

.05 STATEMENT RECORD - (STMbnn) – (Continued)

 

(9) The 80 character literal description of data corresponding to any Statement Record 

within the return, containing non-tabular data (e.g. Field #0380 in Form 1041), will 

begin with line 1. Data should appear left justified as a continuous print line. The 

same statement may be continued with additional lines, consecutively numbered, 

until a maximum of 50 lines have been formatted for the first page or the end of the 

information needed to be formatted as a statement has been reached, whichever 

comes first. If additional lines are needed to complete a statement, an additional 

page with a maximum of 50 lines may be formatted continuing with the line 

numbering sequence starting with line one. 

(10) The Statement Record with tabular data may contain column headings (tabular 

column titles) spaced with the headings as they would appear on the printed form. 

If the statement data does not require tabulation, free format is allowed. 
Publication 1438 December 2013 Section A 42

SECTION 4 TYPES OF RECORDS 

.06 SCHEDULE K-1 (Form 1041) STATEMENT RECORD - (STMb99) 

 

Statement (STMb99) – The Statement Record Literal for Schedule K-1 (Form 1041) 

must be written as STMb99. 

Free form Statement Record for Schedule K-1. The Statement Record for a Schedule 

K-1 is used in place of paper attachments to the Schedule K-1. There is only 1 

statement (STMb99) per Schedule K-1. The Schedule K-1 sequence range is 0000001-

9999999. Statements Records and the Schedule K-1 must have the same sequence 

number and Employer Identification Number (EIN). A Schedule K-1 Statement Record 

(STMb99) must trail the corresponding Schedule K-1. The Statement Record (STMb99) 

for Schedule K-1 page 1 must trail the corresponding Schedule K-1 page 1. Each 

Statement Record may have up to 99 pages and each page may consist of 50 lines per 

page. 

Example: (STM099) 

Schedule K-1

STMb99

Page 1

Page 1

00-0000000

00-0000000 LN 1

Sequence 1

Sequence 1

Schedule K-1

STMb99

STMb99

Page 1

Page 1

Page 1

00-0000000

00-0000000

00-0000000

LN 1

LN 2

Sequence 1

Sequence 1

Sequence 1

 

Note: Statement Records (STM099) may have up to 999 pages with 50 lines 

per page. 

.07 PREPARER NOTE EXPLANATION 

The preparer record is to provide additional voluntary information related to the tax 

return but not required to be attached to the return. 
Publication 1438 December 2013 Section A 43

SECTION 4 TYPES OF RECORDS 

.08 ELECTION EXPLANATION 

The election explanation record can be used when the taxpayer makes an election for 

certain tax treatment, status, exception or exemption based on an instruction for the tax 

form or in a related tax publication when there is no official IRS form designed for that 

purpose. 

.09 REGULATORY EXPLANATION 

The regulatory explanation can be used when the taxpayer cites a specific 

regulation for certain tax treatment, status, exception or exemption when there is 

no official IRS form designed for that purpose. 

 

.10 SUMMARY RECORD (REQUIRED)

The Summary Record or Schedule K-1 Summary Record is the final record for each 

Form 1041 tax return. This record will contain filer identification data; counts of the 

schedules, forms and statements included in one return; and indicators for paper 

documents that are attached to Form 8453-F.

.11 RECAP RECORD (REQUIRED)

 

The RECAP Record is the final record in a return file. Fields in this record crossreference the transmitter's information from the first record of the Transmission (TRANA 

and TRANB) Record. The RECAP Record contains a field that specifies the Total 

Return Count (Field #0030) for all the records submitted within the transmission. 

Note: The Preparer Note, Election Explanation and Regulatory Explanation Records 

are allowed a maximum of 20 pages and 4,000 characters per page.
Publication 1438 December 2013 Section A 

SECTION 5 TYPES OF ACCEPTABLE CHARACTERS, ETC. 

ALERT! The rules for assigning the name control have changed significantly 

 for trusts that applied for their Employer Identification Number (EIN) 

 via the INTERNET. See below for more information. 

The following information is provided to assist Fiduciaries in determining the 

 correct name control for electronically filed Form 1041 returns when the 

 information is not indicated in the Fiduciary’s files or otherwise is not readily 

available. 

 TRUSTS that received their EIN via the Internet must use the same rules as 

 corporations when determining their correct Name Control. The IRS Internet 

 computer program assigns the first four characters of the first name of the trust as 

 the name control, ignoring leading terms such as “...Trust for...”, etc., and 

 selects the first four characters of first name of the individual, organization, etc. 

 This is a departure from procedures used for EIN applications for trusts that were 

 filed on paper. 

 

 Employer Identification Numbers for Trusts that were assigned via completion of 

an Internet application begin with either 20, 26, 27 or 45 (46 and 47 are reserved 

 for future use) i.e. 20-nnnnnnn. Also, IRS notice CP 575B is used to notify an 

 applicant of the EIN assigned to the entity named in the application and includes a 

 tear-off tab that references the Name Control assigned to the EIN. The Name 

Control should also appear at the top of the second page. In the following 

 example, NAME represents the Name Control. 

(IRS USE ONLY) 575B 10-31-2008 NAME B 9999999999 SS-4 

 Trusts that applied for their EIN via a paper application i.e. form SS-4 were 

 assigned name controls using the first four characters of the last name of the trust. 

 Please refer to the following examples to determine your correct name control 

 when completing the entity section of your electronic form 1041. 

 The procedures for assigning the name control for an Estate has not changed. 

 We encourage you to participate in BATS testing to ensure your returns reflect the 

 correct EIN/Name Control match when you file your production returns. 

 BATS testing begins December 2, 2013. 

 

 NOTE: Filers (Fiduciaries or their authorized representatives) who cannot 

 determine the correct Name Control will need to contact the Business Specialty 

 Tax Line at 1-800-829-4933 for assistance. 

 (Page 44) 
Publication 1438 December 2013 Section A 45

SECTION 5 NAME CONTROL, continued 

.00 Name Controls in General: 

 The Name Control consists of up to four alpha and /or numeric characters. 

 The ampersand (&) and hyphen (-) are the only special characters allowed in the 

Name Control. 

 The Name Control must have a minimum of two but no more than four characters. 

 Note: Do not include “dba” (doing business as) or “fbo” (for benefit of) as part of 

the Name Control. 

Business Name Control Valid Characters 

 Alpha (A – Z)

 Numeric (0 – 9)

 Hyphen ( - ) 

 Ampersand ( & ) 

Name(s) Name 

Control Rule

Estates: Estates:

a. Frank Walnut Estate, 

Alan Beech, Exec.

Estate of Jan Poplar

Homer J. Maple Estate

WALN

POPL

MAPL

The Name Control is the first four 

characters of the deceased individual's 

last name. 

Note: The decedent's name may be 

followed by or preceded by "Estate" on 

the name line.
Publication 1438 December 2013 Section A 46

SECTION 5 NAME CONTROL, continued 

Special Name Control Rules

 If the organization name control contains the name of an individual and the words 

 “Trust” and “Fund” are both present; apply the trust name control rules.

 See item a. below. 

 When the organization name contains the name of a corporation and the words 

 “Trust” and “Fund” are both present; apply the corporate name control rules.

 See item b. below. 

Trusts and Fiduciaries:

Trusts and Fiduciaries – Derive the 

Name Control from the name of the trust as 

explained below.

b. Jan Fir Trust FBO Patrick 

Redwood Chestnut 

Bank TTEE

Jan R. Fir Children’s Trust

JRF Children’s Trust

ABCD Trust No. 001036

Donald C. Beech Trust 

FBO Mary, Karen & Michael Redbud

Testamentary Trust U/W 

Margaret Balsam,

Cynthia Fig

Michael Teak Clifford Trust

FIR

FIRC

JRFC

ABCD

BEEC

BALS

TEAK

a. Use the first four characters of the

 trust’s name or individual’s last name.

Note: Never include any part of the 

word "trust" in the Name Control.

c. Cedar Corp. Employee 

Benefit Trust

Magnolia Association 

Charitable Lead Trust

Maple-Birch Endowment 

Trust John J. Willow, 

Trustee

CEDA

MAGN

MAPL

b. When a corporation, association, or 

endowment is part of the Trust name, 

use the first four characters of the name 

of the corporation, association, etc.
Publication 1438 December 2013 Section A 47

SECTION 5 NAME CONTROL, continued 

Name(s) Name 

Control Rule

Trusts and Fiduciaries, 

cont’d

Trusts and Fiduciaries, cont’d

d. Trust No. 0129C FBO 

Margaret Laurel

Trust No. 12100 FBO 

Margaret Laurel

e. 0020 GNMA POOL

 GNMA Pool No. 00100B

129

1210

20GN

100G

c. For numbered trusts, use the first four 

digits of the trust number, disregarding 

any leading zeros and trailing alphas. 

d. GNMA pool, use the first four digits of

 the pool number, but do not include any

 leading zeros or trailing alphas. If there 

 are fewer than four numbers, use the 

 letters “GNMA to complete the Name 

 Control.

f. Richard L Aster, Charitable

 Remainder Unitrust

Testamentary Trust Edward

 Buckeye TTEE

Trust FBO Eugene

Eucalyptus

Trust FBO The Dogwood

Blossom Society

ASTE

BUCK

EUCA

DOGW

Additional examples.

Examples of Corporation 

Name Controls

Name 

Control

Rules

g. Sumac Field Plow, Inc.

 11TH Street Inc.

 P&P Company

 Y-Z Drive Co.

SUMA

11TH

P&PC

Y-ZD

Always derive the Name Control from the 

first four significant characters of the 

corporation name.
Publication 1438 December 2013 Section A 48

SECTION 5 TYPES OF CHARACTERS

 

The following illustrates the various characters that are allowed in electronically filed 

returns: 

.01 ALPHA (A) A - Z Upper case alpha characters only. (Literal - must be in the 

exact character string as shown in Section 11 Record Layouts) 

.02 NUMERIC (N) 0 - 9 Numeric characters only - must be right-justified and zero-filled 

when using fixed format. 

(1) Money amount field (N) -12 characters - 11 numeric characters followed by a 

 minus sign (-) to represent a negative amount, or followed by a blank space to 

 represent a positive amount. 

Whole dollars are only allowed (no cents); no decimals allowed; 

Significant entries (not all zeros) - must be right-justified; zero-filled; 

 

Non-significant entries - zero-filled or space/blank; no dollar signs, decimal points, or 

other non-numeric characters are allowed. 

(2) Percentage Fields for Form 1041 and related forms and schedules are 6 numeric 

characters. 

Must be left-justified, zero-filled and no decimal points entered. (The decimal point is 

assumed to be between the third and fourth position). 

EXAMPLE: 25.32% = 025320 

 105% = 105000 

 If less than 100% - precede with one zero 

Non-significant Percentage Fields - zero-filled or space/blank 

(3) Zip Code (N) - 12 character numeric field, must be left- justified. If using only 5 Zip 

Code characters, the last 7 remaining digits must be either space/blank or zero-filled. 

If using only 9 Zip Code characters, the last 3 remaining digits must be space/blank 

or zero-filled. 

EXAMPLE: nnnnnbbbbbbb

nnnnnnnnnbbb

 nnnnnnnnnnnn
Publication 1438 December 2013 Section A 49

SECTION 5 TYPES OF CHARACTERS – (Continued)

(4) Other (N) - If present - must be all numeric, right-justified, zero-filled; 

If not present - blank-filled unless otherwise specified in the Record Layout for that 

field. 

(5) Dates (DT) - M = Month, D = Day, Y = Year (YYYYMM, YYYYDD or YYYYMMDD) If 

date is not known or covers various dates, the date must be blank filled. 

.03 ALPHANUMERIC (A/N) A - Z (Uppercase), 0 - 9 and special characters as listed 

below: 

Literal must be the exact character string as shown in Section 11 Record Layouts. 

(1) Special Data Characters - Only the following characters can be used in certain 

cases: Ampersand (&); Blank ( ) - often shown as "b"; Hyphen (-); Percent (%); Slash 

(/); (<) Less Than 

(2) Special Delimiters - Only used to delimit: 

Field numbers - Brackets - Left ([), Right (]); 

Beginning of Record - asterisk ( ) 

End of Records - Pound Sign (#) 

(3) Special Symbols and their hexadecimal conversion characters for ASCII and 

EBCDIC are below: 

 ASCII EBCDIC ASCII EBCDIC 

 Symbol Hex Hex Symbol Hex Hex 

 [ 5B AD - 2D 60

 ] 5D BD & 26 50 

 # 23 7B / 2F 61 

 < 3C 4C % 25 6C 

NOTE: Some of the above symbols are not permitted in certain fields. 
Publication 1438 December 2013 Section A 50

SECTION 5 TYPES OF CHARACTERS – (Continued)

04. ADDRESSES 

1. Words may be abbreviated, using the standard abbreviations in Section 1, unless 

the word is a proper name. See item .07 for a more detailed list. 

EXAMPLES ENTER AS 

 South Court Street S COURT ST 

 Circle Drive CIRCLE DR 

 Lane Building LANE BLDG 

 Northeast Street NORTHEAST ST 

 Third Street THIRD ST 

 3 Ave. 3RD AVE 

2. Do not use "#" symbol, "No.", or "Number" as a prefix to a house, apartment, 

route, or P.O. Box. 

3. Always add st, nd, rd, th, to a numbered street or avenue. 

 EXAMPLES: 1 = 1ST; 2 = 2ND; 3 = 3RD, etc.

4. Enter 1/2 as 1/2 (no blanks). 

 5. For a military overseas address, enter the letters "APO" or "FPO" in the first three 

 leftmost positions of the City Field. 

 (See Exhibit for list of valid APO/FPO City/State/Zip Codes). 

 

6. When it is necessary to abbreviate the street address data, see Section 1 for the 

recommended abbreviations. 

05. CITY

The City Field will be invalid if it contains characters other than alpha or blank for 

cities that are not foreign. (The only special character allowed is the blank, but it 

must never be the first character). If the name of a city contains two words or 

more, only one intervening space is allowed between consecutive words (e.g., 

New York). 
Publication 1438 December 2013 Section A 51

SECTION 5 TYPES OF CHARACTERS – (Continued) 

 Special Cases for Special Fields – (Continued) 

 

.06 STATE

The State Abbreviation must be alpha and consistent with the standard state 

abbreviations issued by the Postal Service. (See Pages 85 - 87 for the standard 

Postal Service State Abbreviations, and Page 87 for the valid City/State/Zip 

Code combinations for military personnel with an overseas address). The 

abbreviations must be used for the State Abbreviation field and must correspond 

with the valid range of the three high order zip code digits for each state. 

NOTE: For Foreign Addresses enter a period and a blank (".b") in the State 

Code field on the Schedule K-1 (Form 1041). 

.07 ZIP CODE

Zip Code should be left justified. If there are only 5 zip code characters, the last 7 

remaining digits may be either blank or zero-filled. If there are only 9 zip code 

characters the last 3 remaining digits may be either blank or zero-filled. Zip Codes 

must be within the valid range for that state. 
Publication 1438 December 2013 Section A 52

SECTION 5 TYPES OF CHARACTERS – (Continued) 

.08 STREET ADDRESS ABBREVIATIONS

 

Word Abbreviation

and & 

Air Force Base AFB 

Apartment APT

Avenue AVE

Boulevard BLVD 

Building BLDG 

Care of, or In Care of % 

Circle CIR 

Court CT

Drive DR

East E 

Fort FT

General Delivery GEN DEL 

Heights HTS 

Highway HWY 

Island IS

Lane LN

Junction JCT 

Lodge LDG 

North N 

Northeast, N.E. NE

Northwest, N.W. NW

One-fourth, One quarter 1/4 

One-half 1/2 

(all fraction, space before & after the number 

e.g., 1012 1/2 ST) 

Parkway PKY

Place PL

Post Office Box, P.O. Box PO Box 

Route, Rte. RT

Road RD

R.D., Rural Delivery, RFD 

R.F.D., R.R., Rural Route RR

South S 

Southeast, S.E. SE

Southwest, S.W. SW

Square SQ

Street ST

Terrace TER 

West W 

NOTE: For a complete listing of acceptable address abbreviations, see Document 7475, 

State Abbreviations, Major City Codes and Address Abbreviations. 
Publication 1438 December 2013 Section A 53

.09 POSTAL SERVICE STATE ABBREVIATIONS AND VALID ZIP CODE RANGE(S). 

State Abbrev Zip Code

Alabama AL 350nn-369nn 

Alaska AK 995nn-999nn 

American Samoa AS 967nn 

Arizona AZ 850nn-865nn 

Arkansas AR 716nn-729nn, 

75502 

California CA 900nn-908nn, 

 910nn-961nn 

Colorado CO 800nn-816nn 

Connecticut CT 060nn-069nn 

Delaware DE 197nn-199nn 

District of Columbia DC 200nn, 

 202nn-205nn 

Fed. States FM 969nn 

of Micronesia 

Florida FL 320nn-339nn, 

 341nn, 342nn, 

344nn, 346nn, 

347nn, 349nn 

Georgia GA 300nn-319nn, 

39815, 39834,

399nn 

Guam GU 969nn 

Hawaii HI 967nn-968nn 

Idaho ID 832nn-838nn 

Illinois IL 600nn-629nn 

Indiana IN 460nn-479nn 

Iowa IA 500nn-528nn 

Kansas KS 660nn-679nn 

Kentucky KY 400nn-427nn, 

45275 

Louisiana LA 700nn-714nn, 

 71749
Publication 1438 December 2013 Section A 54

.09 POSTAL SERVICE STATE ABBREVIATIONS AND VALID ZIP CODE RANGE (S) –

Continued 

Standard Postal Service State Abbreviations and Valid Zip Code range(s). 

State Abbrev Zip Code

Maine ME 039nn-049nn 

03801 

Marshall Isl. MH 969nn 

Maryland MD 206nn-219nn 

20331 

Massachusetts MA 010nn-027nn, 

055nn 

Michigan MI 480nn-499nn 

Minnesota MN 550nn-567nn 

Mississippi MS 386nn-397nn 

Missouri MO 630nn-658nn 

Montana MT 590nn-599nn 

Nebraska NE 680nn-693nn 

Nevada NV 889nn-898nn 

New Hampshire NH 030nn-038nn 

New Jersey NJ 070nn-089nn 

New Mexico NM 870nn-884nn 

New York NY 004nn, 005nn 

 100nn-149nn 

 06390 

North Carolina NC 270nn-289nn 

North Dakota ND 580nn-588nn 

N. Mariana Isl. MP 969nn 

Ohio OH 430nn-459nn 

Oklahoma OK 730nn-732nn, 

734nn-749nn 

Oregon OR 970nn-979nn 

Palau PW 969nn 

Pennsylvania PA 150nn-196nn 

Puerto Rico PR 006nn-007nn, 

009nn 

Rhode Island RI 028nn-029nn 

South Carolina SC 290nn-299nn 

South Dakota SD 570nn-577nn 

Tennessee TN 370nn-385nn 
Publication 1438 December 2013 Section A 55

.09 POSTAL SERVICE STATE ABBREVIATIONS AND VALID ZIP CODE RANGE(S) –

Continued 

State Abbrev Zip Code

Texas TX 733nn, 

 750nn-799nn, 

 885nn, 

73949 

Utah UT 840nn-847nn 

Vermont VT 050nn-054nn, 

056nn-059nn 

Virginia VA 20041, 20301, 

20370, 201nn,

220nn-246nn 

Virgin Isl. VI 008nn

Washington WA 980nn-986nn, 

988nn-994nn 

West Virginia WV 247nn-268nn 

Wisconsin WI 49936, 

530nn-549nn 

Wyoming WY 820nn-831nn 

.10 APO/FPO CITY/STATE/ZIP CODES FOR MILITARY ADDRESSES OVERSEAS 

 City State Zip Code 

APO or FPO AA 340nn 

 APO or FPO AE 090nn-098nn 

 APO or FPO AP 962nn-966nn 
Publication 1438 December 2013 Section A 56

.11 Foreign Country Code Table 

This Table provides the acceptable foreign country code that may be entered 

on Form 1041 returns with foreign addresses. 

Note: Rows in bold indicate a correction. 

 

 Foreign Countries

Country Alpha Country Code

Afghanistan AF

Akrotiri AX

Albania AL

Alberta (Canada) XA

Algeria AG

Andorra AN

Angola AO

Anguilla AV

Antarctica AY

Antigua & Barbuda AC

Argentina AR

Armenia AM

Aruba AA

Ashmore & Cartier Is AT

Australia AS

Austria AU

Azerbaijan AJ

Azores XZ

Bahrain BA

Baker Island FQ

Bangladesh BG

Barbados BB

Belarus BO

Belgium BE

Belize BH

Benin BN

Bermuda BD

Bhutan BT

Bolivia BL

Bosna-Herzegovina BK

Botswana BC

Bouvet Island BV

Brazil BR

British Columbia (Canada) XB

British Indian Ocean Terr IO

British Virgin Islands VI
Publication 1438 December 2013 Section A 57

Foreign Country Code Table, continued.....

Brunei BX

Bulgaria BU

Burkina Faso UV

Burma BM

Burundi BY

Cambodia CB

Cameroon CM

Canada CA

Cape Verde CV

Cayman Islands CJ

Central African Republic CT

Chad CD

Chile CI

China CH

Christmas Island KT

Clipperton Islands IP

Cocos Island CK

Columbia CO

Comoros CN

Cook Islands CW

Coral Sea Islands Territory CR

Costa Rica CS

Cote d’Ivoire IV

Croatia HR

Cuba CU

Cyprus CY

Czech Republic EZ

Dem People’s Rep of Korea KN

Dem Rep of the Congo CG

Dem Rep of Timor-Leste TT

Denmark DA

Dhekelia DX

Djibouti DJ

Dominica DO

Dominican Republic DR

Ecuador EC

Egypt EG

El Salvador ES

Equatorial Guinea EK

Eritrea ER

Estonia EN

Ethiopia ET

Falkland Islands FK

Faroe Islands FO
Publication 1438 December 2013 Section A 58

Foreign Country Code Table, continued.....

Fiji FJ

Finland FI

Fr Southern & Antarctic Lands FS

France (same code for Corsica) FR

French Polynesia FP

Gabon GB

Georgia GG

Germany GM

Ghana GH

Gibraltar GI

Greece GR

Greenland GL

Grenada GJ

Guatemala GT

Guernsey GK

Guinea GV

Guinea-Bissau PU

Guyana GY

Haiti HA

Heard Is & McDonald Is HM

Holy See VT

Honduras HO

Hong Kong HK

Howland Island HQ

Hungary HU

Iceland IC

India IN

Indonesia ID

Iran IR

Iraq IZ

Ireland EI

Isle of Man IM

Israel IS

Italy IT

Jamaica JM

Jan Mayen JN

Japan JA

Jarvis Island DQ

Jersey JE

Johnston Atoll JQ

Jordan JO

Kazakhstan KZ

Kenya KE

Kingman Reef KQ
Publication 1438 December 2013 Section A 59

Foreign Country Code Table, continued.....

Kiribati KR

Kosovo KV

Kuwait KU

Kyrgyzstan KG

Laos LA

Latvia LG

Lebanon LE

Lesotho LT

Liberia LI

Libya LY

Liechtenstein LS

Lithuania LH

Luxembourg LU

Macau MC

Macedonia MK

Madagascar MA

Malawi MI

Malaysia MY

Maldives MV

Mali ML

Malta MT

Manitoba (Canada) XM

Mauritania MR

Mauritius MP

Mayotte MF

Mexico MX

Midway Islands MQ

Moldova MD

Monaco MN

Mongolia MG

Montenegro MJ

Montserrat MH

Morocco MO

Mozambique MZ

Namibia WA

Nauru NR

Navassa Island BQ

Nepal NP

Netherlands NL

Netherlands Antilles NT

New Brunswick (Canada) XN

New Caledonia NC

New Zealand NZ
Publication 1438 December 2013 Section A 60

Foreign Country Code Table, continued.....

Newfoundland and Labrador (Canada) XL

Nicaragua NU

Niger NG

Nigeria NI

Niue NE

Norfolk Island NF

Northwest Territories (Canada) XT

Norway NO

Nova Scotia XS

Nunavut (Canada) XV

Oman MU

Ontario (Canada) XO

Pakistan PK

Palmyra Atoll LQ

Panama PM

Papua New Guinea PP

Paracel Islands PF

Paraguay PA

Peru PE

Philippines RP

Pitcairn Islands PC

Poland PL

Portugal PO

Prince Edward Island XP

Qatar QA

Quebec XQ

Republic of Korea KS

Republic of the Congo CF

Romania RO

Russia RS

Rwanda RW

S Georgia & S Sandwich Is SX

Saint Barthelemy TB

Saint Martin RN

Samoa WS

San Marino SM

Sao Tome and Principe TP

Saskatchewan (Canada) XW

Saudi Arabia SA

Senegal SG

Serbia RI

Seychelles SE

Sierra Leone SL

Singapore SN
Publication 1438 December 2013 Section A 61

Foreign Country Code Table, continued.....

Slovakia LO

Slovenia SI

Solomon Islands BP

Somalia SO

South Africa SF

Spain SP

Spratly Islands PG

Sri Lanka CE

St Helena SH

St Kitts SC

St Lucia ST

St Pierre & Miquelon SB

St Vincent & Grenadines VC

Sudan SU

Suriname NS

Svalbard SV

Swaziland WZ

Sweden SW

Switzerland SZ

Syria SY

Taiwan TW

Tajikistan TI

Tanzania TZ

Thailand TH

The Bahamas BF

The Gambia GA

Togo TO

Tokelau TL

Tonga TN

Trinidad and Tobago TD

Tunisia TS

Turkey TU

Turkmenistan TX

Turks & Caicos Islands TK

Tuvalu TV

Uganda UG

Ukraine UP

United Arab Emirates AE

United Kingdon UK

Uruguay UY

Uzbekistan UZ

Vanuatu NH

Venezuela VE

Vietnam VM
Publication 1438 December 2013 Section A 62

Foreign Country Code Table, continued.....

Wake Island WQ

Wallis and Futuna WF

Western Sahara WI

Yemen YM

Yugoslavia YI

Yukon (Canada) XY

Zambia ZA

Zimbabwe ZI
Publication 1438 December 2013 Section A 63

SECTION 6 ACKNOWLEDGEMENT FILE COMPONENTS

.01 ACKNOWLEDGEMENT FILE COMPONENTS 

1. Every transmission will be acknowledged by the return of an Acknowledgement File 

(ACK File) to the transmitter. The Acknowledgement File identifies which returns have 

been accepted, rejected, or identified as duplicates. The Acknowledgement File will 

be available from the IRS service center to the Transmitter within two workdays from 

the original transmission. The Acknowledgement File should be retrieved and 

reviewed before sending a subsequent transmission containing the same return(s) to 

avoid unnecessary rejects. 

 

2. If the entire transmission is rejected by the Unisys programs, the ACK File will 

contain the following: 

a. The original transmitter records (TRANA and TRANB). 

b. One ACK Record Set consisting of an ACK Key Record with a “T” in the 

Acceptance Code Field, and one ACK Error Record containing all transmission 

reject errors related to this transmission. 

c. The RECAP Acknowledgement Record (ACK RECAP Record) with fields 

pertaining to accepted and rejected returns zero-filled. 

3. If the transmission is accepted, the Acknowledgement File will contain the following: 

a. An Acknowledgement Record (ACK Record Set) is sent for each 

 recognizable return transmitted. 

 b. Next, the RECAP Acknowledgement Record (ACK RECAP Record), which is 

 the original RECAP Record updated with counts of the total accepted, 

 duplicated, rejected returns, and IRS computed return count. 

c. Finally, the FEPS generated Acknowledgement File Name containing an ETIN 

 and an IRS generated sequence number. 
Publication 1438 December 2013 Section A 64

SECTION 6 ACKNOWLEDGEMENT FILE COMPONENTS 

.01 ACKNOWLEDGEMENT FILE COMPONENTS – (Continued) 

4. The acknowledgement of a Trust or Estate return is the ACK Record Set. An ACK 

Record Set consists of one ACK Key Record for an accepted return, or one ACK Key 

Record followed by up to 12 ACK Error Records for a rejected return. 

a. The ACK Key Record contains information to identify the return it represents, plus 

a field to indicate how many (if any) ACK Error Records follow. See the 

Acknowledgement Key Record Layout for the Values of the Acceptance Code. 

b. If present, each ACK Error Record will contain data defining the Form Record 

Number, the Form Occurrence for multiple occurrences of forms or schedules, the 

Field Sequence Number, and the Error Reject Code describing the specific error 

encountered – for up to eight unique errors. 

5. Any tax return with an “A” in the Acceptance Reject Code Field has been accepted as 

a filed tax return and will be processed in the same manner as a return submitted as a 

paper document. This does not imply that the return will pass all IRS Service Center 

validity checks or post to the IRS Master File without delays. 

6. If an ACK KEY Record contains a “R” in the Acceptance Code Field, the return has 

been rejected due to a fatal error involving the return format, internal consistency, or 

data errors in a key field, and must be corrected and resubmitted to the IRS to be 

considered as a filed return. 

7. If an ACK KEY Record contains a “D” in the Acceptance Code Field, the return has 

been identified as a duplicate record, (i.e., a return record has previously been 

transmitted and accepted for the Primary EIN) or 2 or more returns with the same 

Primary EIN have been submitted on one transmission. 

8. Up to 96 three-digit Reject Codes may be furnished to the Electronic Filer on the 

ACK Error Record(s). Filers should use these Error Reject Codes to determine the 

source of the error causing the return or transmission to reject. Error Reject Code 

“999” is generated if more than the maximum number of reject conditions (96) are 

identified. 

9. Error Reject Codes and references to validation criteria related to the errors are listed 

in SECTION 7. Filers should use this information to resolve reject conditions. When a 

condition cannot be resolved with the information provided, the filer should contact the 

e-Help Desk for assistance at (866) 255-0654. 
Publication 1438 December 2013 Section A 65

SECTION 6 ACKNOWLEDGEMENT FILE COMPONENTS 

02. RECEIVING THE ACKNOWLEDGEMENT FILE 

1. After the FEPS has verified that the transmitter is an authorized user and after a 

VALID logon, the following messages are sent from the FEPS back to the 

transmitter: 

ARE YOU READY TO RECEIVE ACKNOWLEDGMENT FILE(S) - (Y/N)? [N]

NOTE: The default is N, to receive acknowledgment files, you must enter "Y" or 

"y", followed by carriage return "<cr>" to override. If not, you will be disconnected 

because it is a requirement of IRS e-file to pick up ACK Files timely. The next time 

you logon, you will be sent a Communications Error Acknowledgment File with the 

following message: 

TRANSMITTER WAS NOT READY TO RECEIVE ACKNOWLEDGMENT FILE

2. If an Acknowledgment File (Ack File) for a previous transmission of electronic 

returns or any Communications Error Acknowledgment Files from a previous 

aborted transmission is ready, it will be transmitted from the FEPS to the filer 

before any new returns can be transmitted to the Service. Be aware of multiple 

ACK Files. 

3. If the Acknowledgment File is not received within two workdays, or if 

acknowledgments are received for returns which were not transmitted on the 

designated transmission, immediately contact the e-Help Desk for assistance at 

(866) 255-0654.

4. The transmitter should match the Acknowledgment File back to the original file 

transmitted by using the IRS-assigned file name, a combination of ETIN and 

sequence number. 

 Any electronically transmitted return which is not acknowledged by the Service 

has NOT been accepted for processing, and must be resubmitted and 

acknowledged as accepted before it is considered a filed return.

5. When a return has been rejected after three attempts, contact the Electronic 

 Filing Unit Help Desk at the Ogden IRS Center for assistance. 

6. NOTE: If using XMODEM and any other YMODEM protocol, the 

Acknowledgement Files are concatenated within a single transmission. The 

receiver must name the file and must look for each RECAP Record to find each 

Acknowledgement File. 
Publication 1438 December 2013 Section A 66

SECTION 6 ACKNOWLEDGEMENT FILE COMPONENTS 

02. RECEIVING THE ACKNOWLEDGEMENT FILE – (Continued) 

7. NOTE: If using YMODEM-BATCH (FTPI “y” or “Y”), then the Acknowledgement 

Files are sent separately within the transmission. Block zero (“0”) identifies the 

filename. Data is transmitted starting in Block one (“1”) up to Block “255” and then 

rolls to Block “0”. The last block for the file is padded with “Ctrl Z” characters. The 

next transmission packet should be the End of Transmission (EOT) character. If 

there is another file, the next block, Block “0” will contain the next filename. 

Otherwise a Block “0” without a filename will be followed by the EOT character.

8. NOTE: If using ZMODEM or YMODEM Batch, Acknowledgment Files are sent 

separately within the transmission, with “zfile” and “eof” in between each file, with 

a “zfin” at the end of all files. The IRS system will supply the file name (ETIN plus 

sequence number) to the Transmitter at the end of the “Successful Completion” 

message. 
Publication 1438 December 2013 Section A 67

.03 ACKNOWLEDGMENT FILE RECORD LAYOUTS

1. ACK Key Record 

 Field# Identification Length Description 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 "** **" 

0000 Record Identification 6 "ACKbbb”

0010 Client ID 3 N 

 0015 RESERVED 1 Blank 

0020 Employer Identification No. 9 N 

 (Estate or Trust’s EIN)

0030 Return Sequence Number 16 Numeric ETIN (5) 

 Transmitter’s Use Code (2)

 Julian Day (3) 

 Trans Sequence Number (2) 

 Sequence Number for Return (4) 

 

0040 Filler 12 Blanks 

 

0050 Acceptance Code 1 "A" = Accepted 

 "R" = Rejected 

 "D" = Duplicated Return 

 "T" = Transmission Rejected 

0060 PIN Presence Indicator 1 9=No PIN (Form 8453-F is required) 

 1= Practitioner PIN method (No 8453-F) 

 

0070 Filler 2 Blank 

0080 Date Accepted or Rejected 8 YYYYMMDD 

0090 Return DLN 14 N 

0100 Reserved 2 Blanks 

0110 Total Error Count 2 N 

0120 State Code 2 A/N 

 

0130 Total State Rejected 7 N 

 0140 Total State Accepted 7 N 

 0150 Payment Acknowledgment Literal 14 “PYMT RQST RCVD” OR Blank

0160 Reserved 4 Blanks 

 Record Terminus Character 1 "#" 
Publication 1438 December 2013 Section A 68

.03 ACKNOWLEDGMENT FILE RECORD LAYOUTS - (continued) 

2. ACK Error Record 

 Field# Identification Length Description 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 " " 

0000 Record Identification 6 "ACKRbb" 

0010 Employer Identification No 9 N 

 (Partnership’s EIN) (Must match ACK Key Record) 

0020 Error Record Sequence Number 7 N Range: 0000001 – 9999999 

 (Record Number Within Transmission) 

0030 Reserved 2 Blanks 

0040 Error Form Record ID 6 A/N 

0050 Error Form Record Type 6 A/N 

0060 Error Form Page Number 5 N 

0070 Error Form Occurrence 7 N Range: 0000001 - 9999999 

0080 Error Field Sequence Number 4 N 

 

0090 Error Reject Code 3 N 

0100 Record Number 8 N 

0110 Reject Code Description 48 A/N 

 

 Record Terminus Character 1 "#" 
Publication 1438 December 2013 Section A 69

.03 ACKNOWLEDGMENT FILE RECORD LAYOUTS - (continued) 

3. ACK Recap Record 

 Field# Identification Length Description 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 "** **" 

0000 Record Identification 6 "RECAPb”

0010 Filler 8 Blanks 

0020 Reserved 6 Blanks 

0030 Total Return Count 6 N 

0040 Electronic Transmitter 7 N 

 Identification Number (ETIN) 

0050 Julian Day of Transmission 3 N 

0060 Transmission Sequence Number 2 N 

 for Julian Day In (Field #0050) 

0070 Total Accepted Returns 6 N 

0080 Total Duplicated Returns 6 N 

0090 Total Rejected Returns 6 N 

0100 Reserved 6 Blanks 

0110 Reserved 6 Blanks 

0120 IRS Computed Return Count 6 N 

0130 Filler 17 Blanks 

0140 Global Transmission Key 20 A/N 

 Record Terminus Character 1 "#" 

 

 
Publication 1438 December 2013 Section A 70

.04 EXAMPLES OF ACKNOWLEDGMENT “ACK” RECORDS

1. Example of Accepted Refund Return: 

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’S

AGENTbB20030201199900103201AVbbbbbbbbbbbbCbbbbbbPFb#0120** **TRANBb1

234567893131bDEMOCRATbRDbbbbbbbbbbbbbbbbbbbOGDENbbbUTbb84241bbbb

bbbbbbbbbbbbbb8011234567bbbbbbbbbbbbbbbb#0120 ACKbbb001X4100000011

999001032010001bbbbbbbbbbbbAbbb2003020172265032006942bb00NY00000000000

001PYMTbRQSTbRCVDbbbb#0120** **RECAPbbbbbbbbbbbbbbb00000719990010320

1000007000000000000bbbbbbbbbbbb000007bbbbbbbbbbbbbbbbbD20020201123045.

6789# 

2. Example of Rejected Refund Return (Address field missing on Form 1041 – Reject 

Code 224): 

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER'

SbAGENTB20030201999001103201AVbbbbbbbbbbbbCbbbbbbPFb#0120** **TRANBb

1234567893131bDEMOCRATbRDbbbbbbbbbbbbbbbbbbbOGDENbbbUTbb84241bbb

bbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#0120 ACKbbb001X41000000

21999001032010001bbbbbbbbbbbbRbbb2003020172265032006952bb01NY00000010

000000PYMTbRQSTbRCVDbbbb#0120** **ACKRbb4100000020000022bbFRMbbb104

1bbPG01b0000001009022400000022THEbSTREETbADDRESSbMUSTbBEbSIGNIFIC

ANTbbbbbbbbbb#0120 RECAPbbbbbbbbbbbbbbb00000719990010320100000600

0000000001bbbbbbbbbbbb000007bbbbbbbbbbbbbbbbbD20020201123045.8889# 

 3. Example of Rejected Transmission (Duplicate Transmission – Reject Code 002): 

0120** **TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER

'SbAGENTB20030201199900103201AVbbbbbbbbbbbbCbbbbbbPFb#0120 TRANB

b1234567893131bDEMOCRATbRDbbbbbbbbbbbbbbbbbbbOGDENbbbUTbb84201b

bbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#0120** **ACKbbb001X41000

00031999001032010001bbbbbbbbbbbbTbbb2003020172265032006952bb01NY00000

010000000PYMTbRQSTbRCVDbbbb#0120 ACKRbb4100000030000002bbTRANB

bbbbbbbbbbbb0000001000000200000001AbDUPLICATEbTRANSMISSIONb(TRANA)

bISbNOTbALLOWEDb#0120** **RECAPbbbbbbbbbbbbbbb000007199900103201000

000000000000000bbbbbbbbbbbb000007bbbbbbbbbbbbbbbbbD20020201123045.56

89#
Publication 1438 December 2013 Section A 71

 

The Electronic Filing System (EFS) also validates the Transmission (TRANA and 

TRANB) Records. The following Error Reject Codes (ERC) and Validation Criteria 

pertain to the TRANA and TRANB Records only. The error reject code values will be 

generated and listed on the Acknowledgment Report whenever an invalid condition is 

met. 

.01 EFS TRANSMISSION VALIDATION CRITERIA

REJECT VALIDATION CRITERIA 

 CODE 

 

The following conditions will reject returns within a transmission:

002 A duplicate Transmission (TRANA) is not allowed. 

012 If TRANA, Field #0160 equals T, TRANA Field #0050 (transmission date) may 

 be either 2013 or 2014. If on TRANA, Field #0160 equals P, TRANA Field 

 #0050 must be 2014 only. 

032 If the Field Number does not exist. 

(Variable Length Data Only)

 

034 If Record ID or TYPE or Page Number are not valid on all records within the 

return. 

(Fixed and Variable Length Data) 

040 If record has an invalid record length 

(Fixed Length Data Only) 

041 The record length has exceeded the maximum allowed size of 4845. 

042 If record is missing the Record Terminus Character (#). 

(Fixed and Variable Length Data) 

044 Byte count not numeric. 

 (Fixed and Variable Length Data) 

048 First character after Record-Control-Information (position 3) is not “[“or “#”.

 (Variable Length Data Only) 

050 If a delimiter character (#) is found within the Record- Control-Information 

 (First 42 characters). (Variable Length data only) 

SECTION 7 EFS TRANSMISSION VALIDATION
Publication 1438 December 2013 Section A 72

REJECT VALIDATION CRITERIA 

CODE 

 

052 Field Number is not four characters in length, or missing right bracket. 

(Variable Length data only) 

 

054 Unmatched Left bracket ("[") found. 

(Variable Length data only) 

056 Duplicate Field Number 

 (Variable Length data only) 

058 Data too large for field 

(Variable Length data only)

060 Missing data 

(Variable Length data only)

062 Unmatched right bracket ("]") found 

(Variable Length data only)

064 The Field Number is for data within Record-Control-Information. 

(Variable Length data only)
Publication 1438 December 2013 Section A 73

.01 PAYMENT RECORD VALIDATION CRITERIA

The following Reject Codes and validation criteria pertain to the Payment Record. 

REJECT VALIDATION CRITERIA 

CODE 

066 If the Payment Ein (Field #0003) does not match the data from the 1041 

 EIN (Field #0003) tax return record. 

068 If the daytime telephone number (Field #0090) does not contain ten (10) 

 numeric characters or contain all zeros. 

070 If the RTN (Field #0030) is not all numeric. 

072 If the first two characters of the RTN (Field #0030) are not in the valid range 

 “01-12 or 21-32”.

074 If the RTN (Field #0030) is not present on the Financial Organizational 

 Master file. 

076 The Bank Account Number (Field #0040) may not be blank or contain other 

 than the allowed values. 

 Valid Values: A-Z; 0-9; or “-”, or spaces. 

078 If Bank Account Type (Field #0050) is not equal to “1” or “2”. 

080 If the payment amount (Field #0060) does not contain only numeric 

 characters, is not greater than zero, or is greater than 99,999,999. 

082 If the payment amount (Field #0060) does not equal the Net Tax Due 

 Amount (Field 0780) of the 1041 tax return. 

083 If the Payment Record is present, Field 0080 must equal the current processing 

 year, and the month and day must be present and be in a valid range: 

 Month=01-12, Day=01-31.

084 If the 1041 tax return is rejected then the payment record is rejected. 

086 If the payment record is rejected then the 1041 tax return is rejected. 

SECTION 8 VALIDATION OF PAYMENT 

RECORD
Publication 1438 December 2013 Section A 74

.01 GENERAL VALIDATION CRITERIA

The following Reject Codes and validation criteria pertain to the Form 1041 and Schedule 

K-1, Statements and all other Forms and Schedules. 

REJECT VALIDATION CRITERIA 

CODE 

100 Form 1041 cannot be filed before the end of the tax year, i.e. cannot be filed 

 prior to the period entered for Form 1041, Field 0020, (Fiscal Year Ending), 

 except when TRANA, Field 0160 is equal to T. 

102 If the Tax Period (Field #0005), Form 1041 is not in the valid format. 

 (See the instructions on Page 76).

104 If the Tax Period (Field #0005), on Form 1041 Return Record is equal to 

 201213 and the Fiscal year ending (Field #0020) on the Return Record is not 

 equal to December 31, 2012 (20131231) or spaces. 

 

106 If the Tax Period (Field #0005) on Form 1041 is within the valid range, and the 

Fiscal Year Ending (Field #0020) is not in the range. 

VALID TAX PERIOD: 201401, 201402, 201403, 201404, 201405, 201406

108 If the Tax Period (Field #0005), Form 1041 is a valid Fiscal Year and the Fiscal 

Year Beginning (Field #0010) or Fiscal Year Ending (Field #0020) on Form 

1041 is equal to blanks. 

VALID TAX PERIOD: 201401, 201402, 201403, 201404, 201405, 201406

 

110 E-file does not allow a Tax Period (Field #0005 on Form 1041) of 201407 or 

greater. 

115 If Form 1041, page 1, Field 0005 is equal to 201312, (i.e. a calendar tax 

 period) then Schedule K-1, Fields 0010 and 0020 must equal to blank. 

 If Form 1041, page 1, Field 0010 is significant, then it must be equal to 

 the entry on Schedule K-1, Field 0010. 

 If Form 1041, page 1, Field 0020 is significant, then it must be equal to 

 the entry on Schedule K-1, Field 0020. 

120 If the return is a short period return (Form 1041 fields 0010, 0020 < twelve months) 

and the Initial Return (Field #0210) and Final Return (Field #0220)) on Form 

1041, Page 1 are both blank. 

SECTION 9 VALIDATION OF FORMS AND 

SCHEDULES
Publication 1438 December 2013 Section A 75

REJECT VALIDATION CRITERIA 

CODE 

122 The Employer Identification Number and the Name Control on the return do not 

 match information on the IRS National Account Profile database. Please refer 

 to pages 41 – 44 of this publication for guidance in determining the correct 

 name control. 

 

Exception: This reject code will not apply when using the following EIN range during 

BATS only: Valid range: 41-0000001 through 41-0001000. 

NOTE: Filers that receive Reject Code 122 should review the instructions contained 

within this publication for assistance in determining the correct name control for the EIN 

that received the Reject Code 122. If they cannot determine the reason for the EIN / 

NAME CONTROL mismatch, the Trustee or Power of Attorney may contact the e-help 

desk for assistance. 

BNC (Business Name Control) Rules 

Form 1041 returns with an EIN prefix of 20, 26, 27, or 47, the name 

control will be the first four characters of the primary name line. 

Additional Note: 

If the last Form 1041 filed for this EIN was marked Final, the Filing Requirement for Form 

1041 for this entity will have been removed from the IRS National Account Profile 

database. The entity cannot electronically file Form 1041 for a subsequent tax year (if 

necessary) until the Filing Requirement is reinstated, which could take up to three weeks. 

  The instructions below pertain to Reject Codes 102 through 110: 

Tax Period: 

Form 1041 Field #0005 of the Record Identification 

(1) The valid tax periods for Tax Year 2013 are: 

(a) Calendar Years returns – 201312 

(b) Fiscal Year Returns Ending Periods – 201401, 201402, 201403, 201404, 

201405, 201406

(2) The Tax Period, Field #0005 in the Return Record is composed of a numeric month 

and year of the Calendar/Fiscal Year Ending for which the return is being filed. The 

format is YYYYMM (YY=year and MM=month). 

Example: A return with a Fiscal Year Ending of March 31, 2014 will be assigned a Tax 

Period of 201403. Returns filed under the 52-53 week rule may end not more than 6 

days before or more than 3 days after the close of the month. They should be assigned a 

Fiscal Year Ending based on that month (i.e., if the ending date is June 3, 2014, the Tax 

Period field will be 201405 or if the ending date is June 25, 2014, the Tax Period is 

201406).
Publication 1438 December 2013 Section A 76

REJECT VALIDATION CRITERIA 

CODE 

124 The following Forms/Schedules must be submitted in the proper sequence as 

illustrated below: Note: Please read “** ” at the end of this list. 

 Form 1041 Page 1 & 2 REQUIRED 

 Schedule C Page 1 & 2 Optional ** 

 Schedule C-EZ Page 1 Optional 

 Schedule D Page 1 & 2 Optional ** 

 Schedule E Page 1 & 2 Optional **

 Schedule F Page 1 & 2 Optional ** 

 Schedule H Page 1 & 2 Optional ** 

 Schedule I Page 1, 2 & 3 Optional 

 Schedule J Page 1 & 2 Optional ** 

 Form 1116 Page 1 & 2 Optional ** 

 Form 2210 Page 1, 2, 3, and 4 Optional * 

 Form 2210F Page 1 Optional 

 Form 2439 Page 1 Optional 

 Form 3468 Page 1, 2, 3 Optional 

 Form 3800 Page 1, 2, and 3 Optional **

 Form 4136 Page 1, 2, 3, 4 Optional ***

 Form 4255 Page 1 Optional 

 Form 4562 Page 1 & 2 Optional ** 

 Form 4684 Page 1, 2 & 3 Optional (page 3 is optional) 

 (If a page 3 is present, then 

 (Pages 1and 2 must also be 

 ( present ) 

 Form 4797 Page 1 & 2 Optional ** 

 Form 4952 Page 1 Optional 

 Form 4970 Page 1 Optional

 Form 4972 Page 1 Optional 

 Form 5884 Page 1 Optional 

 Form 6198 Page 1 Optional 

 Form 6252 Page 1 Optional 

 Form 6478 Page 1 Optional 

 Form 6765 Page 1 & 2 Optional ** 

 Form 6781 Page 1 Optional ** 

 Form 8082 Page 1 & 2 Optional (page 2 is optional) 

 Form 8275 Page 1 & 2 Optional (page 2 is optional) 

 Form 8275-R Page 1 & 2 Optional (page 2 is optional) 

 Form 8582 Page 1, 2, & 3 Optional (pages 2 & 3 are 

 required if page 1 is present.) 

 Form 8582-CR Page 1 & 2 Optional ** 

 Form 8586 Page 1 Optional 

 Form 8609-A Page 1 Optional 

 Form 8801 Page 1, 2, 3 Optional ** 
Publication 1438 December 2013 Section A 77

REJECT VALIDATION CRITERIA 

CODE 

124 Proper Sequence of Forms/Schedules (Continued) 

 Form 8820 Page 1 & 2 Optional 

 Form 8824 Page 1 & 2 Optional ** 

 Form 8829 Page 1 Optional 

 Form 8864 Page 1 Optional 

 Form 8874 Page 1 Optional 

 Form 8881 Page 1 Optional 

 Form 8882 Page 1 Optional 

 Form 8886 Page 1 & 2 Optional **

 Form 8896 Page 1 Optional 

 Form 8938 Page 1 & 2 Optional 

 Form 8941 Page 1 Optional 

 Payment Record Optional 

 Authentication Record REQUIRED**** 

 Statement Records Optional

 Preparer Note Optional 

 Election Explanation Optional 

 Regulatory Explanation Optional 

 Schedule K-1 Page 1 Optional 

 Schedule K-1 Statement Records Optional 

 State Records Optional 

 Summary Record REQUIRED 

* FOR FORM 2210, IF A PAGE 2, OR 3, OR 4 ARE PRESENT, THEN PAGE 1 MUST 

 ALSO BE PRESENT. ALSO, THE FOLLOWING PAGE COMBINATIONS ARE 

 REQUIRED FOR FORM 2210: PAGE 1 ONLY, PAGES 1 AND 2 ONLY, PAGES 1 

 AND 3 ONLY, OR PAGES 1, 3, AND 4 ONLY. 

** IF PAGE 2 (OR PAGE 3 FOR FORM 8801) IS PRESENT THEN PAGE 1 IS 

REQUIRED EXCEPT FOR SCHEDULE E AND FORM 6765. (SCHEDULE E AND 

FORM 6765, PAGE 1 IS NOT REQUIRED EVEN IF PAGE 2 IS FILED.) 

 ALSO, IF PRESENT, PAGE 2 MUST FOLLOW PAGE 1 OF THE SAME FORM.

*** FOR FORM 4136, PAGE 4 MAY BE FILED WITHOUT PAGES 1-3. HOWEVER, IF 

 PAGES 1, 2, OR 3 ARE PRESENT, PAGE 4 IS REQUIRED. 

 REQUIRED IF PRACTITIONER PIN SIGNATURE METHOD IS USED. 

126 If Pages 1, or 2, or 3 of Form 4136 are present, Page 4 is required. Page 4 

 may be filed without pages 1 through 3, but pages 1, 2, or 3 may not be filed 

 without Page 4. 

128 If duplicate returns were submitted. 
Publication 1438 December 2013 Section A 78

REJECT VALIDATION CRITERIA 

CODE 

132 If page one (1) of Form 1041 is not present. 

134 If page two (2) of Form 1041 is not present. 

 148 If the Schedule Occurrence Number (Field #0005) on Page 1 of a schedule is not 

in ascending, numeric sequence and within the valid range. 

 If the Form Occurrence Number (Field #0005) on Page 1 of a form is not in 

ascending, numeric sequence and within the valid range. 

149 If the Form Occurrence Number on Page 2 or 3 of a form having multiple 

occurrences is not in ascending, numeric sequence and within the valid range. 

150 If the Schedule Occurrence Number on Page 2 of a schedule is not equal to the 

Schedule Occurrence Number (Field #0005) on Page 1 of a schedule. 

 If the Form Occurrence Number on Page 2, 3 or 4 of a form is not equal to the 

Form Occurrence Number (Field #0005) on Page 1 of a form. 

158 If the Employer Identification Number (EIN) is not numeric. 

162 If the EIN is not nine numeric characters. The first two (2) positions of the EIN 

must represent a valid EIN prefix equal to one of the following: 

01, 02, 03, 04, 05, 06, 10, 11, 12, 13, 14, 15, 16, 20, 21, 22, 23, 24, 25, 26, 27, 

30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 50, 51, 

52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 

73, 74, 75, 76, 77, 80, 81, 82, 83, 84, 85, 86, 87, 88, 90, 91, 92, 93, 94, 95, 96, 

97, 98, 99 
Publication 1438 December 2013 Section A 79

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

164 The Employer Identification Number (EIN) of the 1041 Record ID (Field 0003) 

must be present and equal to the EIN of the Record ID on all multiple pages of 

forms, schedules, and statement records within the return. 

 

Forms/Schedules Field Number

Form 1041 Page 1, 2 0040, 0923 

Schedule C Page 1, 2 0003, 0583 

Schedule C-EZ Page 1 0003 

Schedule D Page 1, 2 0003, 1646 

Schedule E Page 1, 2 0003, 1003 

Schedule F Page 1, 2 0003, 0773 

Schedule H Page 1, 2 0003, 0163 

Schedule I Page 1, 2, 3 0003, 0454, 0665 

Schedule J Page 1, 2 0003, 0733 

Schedule K-1 Page 1 0003 

 Form 1116 Page 1, 2 0003, 1003 

 Form 2210 Page 1, 2, 3, 4 0003, 0176, 0223, 1273, 

 Form 2210F Page 1 0003 

 Form 2439 Page 1 0003 

 Form 3468 Page 1, 2, 3 0003, 0274, 0491 

 Form 3800 Page 1, 2, 3 0003, 0303, 0603 

 Form 4136 Page 1, 2, 3, 4 0003, 0603, 0880, 3893 

 Form 4255 Page 1 0003 

 Form 4562 Page 1, 2 0003, 0803 

 Form 4684 Page 1, 2, 3 0003, 0553, 1343 

 Form 4797 Page 1, 2 0003,1383 

 Form 4952 Page 1 0003 

 Form 4970 Page 1 0003 

 Form 4972 Page 1 0003 

 Form 5884 Page 1 0003 

 Form 6198 Page 1 0003 

Form 6252 Page 1 0003 

Form 6478 Page 1 0003 

Form 6765 Page 1, 2 0003, 0324 

Form 6781 Page 1 0003 

Form 8082 Page 1, 2 0003, 0523 

Form 8275 Page 1, 2 0003, 0423 
Publication 1438 December 2013 Section A 80

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

164 EIN in the Record ID section of Form 1041, continued. 

Forms/Schedules Field Number

Form 8275-R Page 1, 2 0003, 0423 

Form 8582 Page 1, 2, 3 0003, 0243, 2163 

 Form 8582-CR Page 1, 2 0003, 0253 

 Form 8586 Page 1 0003 

 Form 8609-A Page 1 0003 

 Form 8801 Page 1, 2, 3 0003, 0167, 0293, 

 Form 8820 Page 1, 2 0003, 0103 

 Form 8824 Page 1, 2 0003, 0226 

 Form 8829 Page 1 0003 

Form 8864 Page 1 0003 

 Form 8874 Page 1 0003 

 Form 8881 Page 1 0003 

Form 8882 Page 1 0003 

Form 8886 Page 1, 2 0003, 0603 

 Form 8896 Page 1 0003 

 Form 8938 Page 1,2 0003, 0423, 0603 

 Form 8941 Page 1 0003 

164 EIN in the Record ID section of Form 1041, continued. 

Forms/Schedules Field Number

 Statement Record 0003 

 Preparer Note 0003 

 Election Explanation 0003 

 Regulatory Explanation 0003 

 Summary Record 0007 

 Authentication Record 0030 

 

170 All digits of the Employer Identification Number (EIN) cannot be the 

 same numbers. (e.g. 999999999, 888888888, 777777777, etc.) 

174 The Beneficiary’s Identifying Number (Field #0180) on the Schedule K-1, Page 

1, must be numeric or equal to the literal “FORM1042S”.

175 The Preparers Taxpayer Identification Number, SSN or PTIN (Field #0850) 

 on Form 1041 must be in the following format if significant: 

If PTIN - VALID FORMAT: Pnnnnnnnn - The first position must always contain 

a “P” followed by 8 numerics, and not equal to all zeroes or all nines. 

If SSN - must be numeric and cannot be all zeroes or all nines. 
Publication 1438 December 2013 Section A 81

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

192 All date Fields must be in the valid format and fall within the valid range. 

 NOTE: Fiscal year returns have a different valid range than the range shown 

 below. See Reject Codes 106 and 108.

VALID FORMAT: YYYYMMDD, YYYYMM 

VALID RANGE: MM = 01-12, DD = 01-31, YYYY = 2014 or less 

193 If the Fiscal Year Beginning (Field #0010) is not valid. 

194 If the Fiscal Year Ending (Field #0020) is not valid. 

196 If the Fiscal Year Beginning (Field #0010) and the Fiscal Year Ending (Field 

 #0020) on Form 1041 is significant and the year digits of the Fiscal Year 

 Ending is less than the year digit of the Fiscal Beginning. 
Publication 1438 December 2013 Section A 82

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

NAME CONTROL (Field #0030):

198 The Name Control (Field #0030) on Form 1041, Page 1, must be present. 

200 The first position of the Name Control (Field #0030) on Form 1041, Page 1 

must be valid and left-justified. 

 

 VALID CHARACTERS: A-Z (Alpha), 1-9 (Numeric) 

202 The second, third and fourth positions of the Name Control (Field #0030) if 

present, must consist of only valid characters. Note: a space is not allowed in 

position 2.. 

VALID CHARACTERS: A-Z (Alpha), 0-9 (Numeric), Ampersand (&), 

Hyphen (-), or Spaces

204 The Name Control (Field #0030) on Form 1041, Page 1, may have a maximum 

 of four characters and a minimum of two characters. Spaces, if applicable, are 

 allowed only in positions three and four.

206 The Name Control (Field #0030) on Form 1041, Page 1 must not be equal to 

 zeros if the name line (Field #0060) on the return record is equal to “GNMA”, 

 “GINNIE MAE”, “FNMA”, OR “FANNIE MAE”.

NAME LINE 1 (Fields #0060 , #0070 1041 and K-1, #0190 K-1)

208 The first Name Line (Field #0060) on Form 1041, Page 1, must be present. 

 Name Line Fields #0060, #0070, #0190, on the Schedule K-1 must be present. 

210 The first Name Line (Field #0060) on Form 1041, Page 1, must be 

left-justified and significant. (Leading space or spaces are not allowed) 

Name Line Fields #0060, #0070, and #0190 on the Schedule K-1 must be leftjustified and significant. 
Publication 1438 December 2013 Section A 83

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

212 The first Name Line (Field #0060) on Form 1041, Page 1, must contain only 

valid characters. 

 Name Line Fields #0060, #0070, and #0190 on the Schedule K-1 must contain 

only valid characters. 

VALID CHARACTERS: A-Z (Alpha), 0-9 (Numeric), Ampersand (&), 

Hyphen (-) or blanks 

NAME LINE 1 (Fields #0060, #0070, #0190): continued....

214 The first Name Line (Field #0060) on Form 1041, Page 1, must not have two 

(2) or more consecutive embedded spaces. 

 Name Line Fields #0060, #0070, and #0190 on the Schedule K-1 must not 

have two (2) or more consecutive embedded spaces. 

NAME LINE 2 (Field #0080 and #0085): 

216 The second Name Line (Field #0080) on Form 1041, Page 1, must be 

 present. 

218 The second Name Line (Field #0080) on Form 1041, Page 1, must be leftjustified. 

 If significant, Form 1041, page 1, field #0085 must be left-justified. 

221 The second Name Line (Field #0080) on Form 1041, Page 1, must contain only 

valid characters. 

 If Form 1041, page 1, field 0085 (In care of Name Line) is significant, the 

characters must consist only of any of the following valid characters: 

VALID CHARACTERS: A-Z (Alpha), 0-9 (Numeric), Ampersand (&), 

Hyphen (-), Slash (/), In care of (%), or blanks

222 The second Name Line (Field #0080) on Form 1041, Page 1, must not have 

two (2) or more consecutive embedded spaces. 

 If significant, Form 1041, page 1, field #0085 (In care of Name Line), must not 

have two (2) or more consecutive embedded spaces. 
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 STREET ADDRESS (Fields #0090, #0095, #0097, #0210, #0090 ):

224 The Street Address (Field #0090) on Form 1041, Page 1, must be significant 

unless Field #0115 (Foreign Country Code) is significant. 

 The Street Address (Field #0210, Field #0090) on Schedule K-1 must be 

significant. 

226 The Street Address (Fields #0090, #0095, and #0097) on Form 1041, Page 1, 

must be left-justified. 

 The Street Address (Field #0210) on Schedule K-1 must be left-justified. 

 230 The Street Address (Field #0090) on Form 1041, Page 1, must contain only 

 valid characters. 

 The Street Address (Field #0210) on Schedule K-1 must contain only valid 

characters. 

VALID CHARACTERS: A-Z (Alpha), 0-9 (Numeric), Hyphen (-), Slash (/) or blanks 

231 If Form 1041, Fields #0095 or #0097 (Foreign Address Lines) are significant, 

 then Form 1041, Field #0110 (State) must be equal to “.b” (period, space), and 

 Form 1041, Field #0115 must be significant.

232 The Street Address (Field #0090, #0095, and #0097) on Form 1041, Page 1, 

 must not have two (2) or more consecutive embedded spaces. 

 The Street Address (Field #0210) on Schedule K-1 must not have two (2) or 

more consecutive embedded spaces. 

 
Publication 1438 December 2013 Section A 85

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CITY FIELD (Fields #0100, #0220) 

234 The City (Field #0100) on Form 1041, Page 1, must be left-justified. 

 The City (Field #0220) Schedule K-1 must be left-justified. 

236 The City (Field #0100) on Form 1041, Page 1, must contain only valid 

characters. 

 The City (Field #0220) on Schedule K-1 must contain only valid characters. 

 

VALID CHARACTERS: A-Z (Alpha), or blanks 

NOTE: FOREIGN ADDRESSES: City Fields 0100 (Form 1041) and 0220 (K-1) may 

 be Numeric when State Fields of the same record (0110 for Form 1041 and 0230 

 of K-1) are equal to “.b”.

238 The City (Field #0100) on Form 1041, Page 1, must not contain two (2) or more 

consecutive embedded spaces. 

 The City (Field #0220) on Schedule K-1 must not contain two (2) or more 

consecutive embedded spaces. 

240 The City (Field #0100) on Form 1041, Page 1, must be present unless the 

State (Field #0110), Form 1041, Page 1, is equal to “.b”.

 The City (Field #0220, Field #0100) on Schedule K-1 must be present. 

STATE FIELD (Fields #0110, #0230):

246 The State Code (Field #0110) on Form 1041, Page 1, must be a valid, 

significant entry, i.e. a valid state code. Returns with foreign addresses may 

use “.”. (A period followed by a blank space.) If Form 1041, Field #0110 is 

equal to “.b”, then Fields #0095 and #0097 (Foreign Address Lines) must be 

significant.

 The State Code (Field #0110) on Form 1041, Page 1 must be left justified. 
Publication 1438 December 2013 Section A 86

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STATE FIELD (Fields #0110, #0230): continued....

247 If Form 1041, Field 0115 (Foreign Country Alpha Code) is significant; it must 

be a valid country code on the Foreign Country Code Table. (See Tables) 

250 The State Code (Fields #0230, #0110) on Schedule K-1 must be left justified. 

 The State Code (Field #0230, Field #0110) on Schedule K-1 must be valid or 

equal to ".". It may not be blank.

 

252 If Form 1041, Field #0115 is significant, then Form 1041, Field # 0090 (Street 

 Address-Domestic) must be blank, and Field #0110 (State) must be equal 

 to “.b” (period, space).

 

ZIP CODE FIELDS - FOR FOREIGN ZIP CODE (Field #0130) 

254 The Zip Code (Field #0240) on Schedule K-1 must be equal to blanks if the 

State Code (Field #0230) on Schedule K-1 is equal to ".b". 

ZIP CODE FIELDS - FOR UNITED STATES ZIP CODES 

(Fields #0120, #0200, #0240) 

256 The Zip Code (Field #0120) on Form 1041, Page 1, must be numeric. 

 The Zip Code (Field #0240, Field #0120) on Schedule K-1 must be numeric. 

The Zip Code is a 12 character numeric field (which must contain 5, 9 or 

12 digits, left-justified and blank-filled). Blanks will be accepted only in 

the last seven characters. 

VALID FORMAT: nnnnnnnnnnnn, nnnnnnnnnbbb, nnnnnbbbbbbb 

258 The Zip Code must be valid and must be a valid State/Zip Code combination. 

(For valid Zip Codes please refer to SECTION 5, Pages 43 - 45 of this 

 Publication).

NOTE: The valid range for the last two digits of the 5 digit Zip Code is 01- 99. 
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270 If significant, money amount field must be numeric. Refer to record layout 

 for specific field numbers. 

272 All money amount Fields marked with 3 asterisks (** *) in the Record Layouts 

 (Field Description) must be numeric and contain only positive money 

 amounts. 

Forms/Schedules Field Number(s)

Form 1041 0310, 0320, 0325, 0420, 0430, 0440, 0450, 0460, 

 0480, 0495, 0505, 0510, 0550, 0560, 0590, 0620,0700, 

 0750, 0770, 0800 0810, 1000, 1030, 1225, 1240, 1290, 

 1300, 1370 

 

Schedule D 780, 1600, 1610, 1620, 1760 

 

Schedule E 1070, 1210, 1350, 1730, 1770, 1810, 1870, 1990, 2020

 

Schedule F 0700 

Schedule I 0060, 0080, 0250, 0270, 0280, 0360, 0370, 0520

Schedule K-1 0270, 0280, 0290, 0300, 0310 

Form 4684 0060, 0150, 0240, 0330, 0600, 0740, 0830, 0920

 1000, 1010, 1040, 1050, 1070, 1080, 1160, 1170

 1200, 1210, 1230, 1240

 Form 4797 1250 

 Form 4952 0067, 0090

Form 6198 0100, 0350 

 Form 6781 0460, 0470

Form 8582 0030, 0040, 0055, 0056, 0057, 0070, 0080 

Form 8801 0040 

 Payment Record 0060
Publication 1438 December 2013 Section A 88

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273 If the following Fields on Form 1116 are significant, they must contain the 

applicable literal as shown below: 

 Field 0106 RIC 

 Fields 0108 and 1057 HTKO 

274 If a Statement Record is present there must be a corresponding "STM nn" 

reference. 

276 If a statement reference is used there must be a corresponding statement 

record. 

278 Statement Records must be in ascending numeric order. (Statement numbers 

do not have to be in consecutive order). 

282 A field marked with an “@” or a “*” must be equal to “STM nn” (nn=01-99), 

blanks or literal as stated in the record layouts. 

284 The page number (Field #0002) on the Statement Record must be equal to 

“PG01” – “PG99”.(Exception for Schedule D, Schedule J and Schedule K-1) 

 

286 The page number (Field #0002) on the Statement Record must be in 

ascending, numeric, consecutive order. 

288 The line number (Field #0010) on the Statement Record must be in 

consecutive ascending numeric sequence starting with one (1) and 

incremented by one (1) but not exceed fifty (50). 

290 A significant entry in a statement field must be left-justified. 

 294 On Form 4136, if any of the fields listed below are significant, the entry must be 

 equal to “Bus”. Fields: 3199, 3239, 3299, 3359, 3419, 3479, 3539.

296 A statement number must be valid: 

 Schedule D.........STM 97

 Schedule J..........STM 98

 Schedule K-1.......STM 99

298 Duplicate Statement Records are not allowed. 

300 Duplicate statement references are not allowed. 
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301 If the following Field(s) of Schedule C record contains a significant entry, then 

the corresponding Field must contain “STM nn”.

 Significant Entry Corresponding STM Reference

 (Field Number) (Field Number)

 0610 (If “X”) 0620 

 0630 (If “X”) 0640 

302 If the following Field(s) of Schedule F record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0190 0200 

 0260 (If “X”) 0250 

303 If the following Field(s) of Form 4136 record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0250 (If “X”) @0240 

 0360 (If “X”) @0350 

 0615 (If “X”) @0610 

 0655 (If “X”) @0650 

304 If the following Field of Form 4255 record contains a significant entry, then the 

corresponding Field must contain “STM nn)”.

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0560 @0550 

 

305 If the following Field of Form 2210F record contains a significant entry, then the 

corresponding Field must contain “STM nn)”.

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 +0176 @0177 
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306 If the following Field(s) of Form 4562 record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0183 0184 

307 If the following Field(s) of Form 3468 record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0278 0279 

308 If the following Field(s) of Form 1041 contains a significant entry, then the 

corresponding Field must contain “STM nn”:

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0190 (If “X”) 0200 

 0480 0470 

 0495 0500 

 0550 0540 

0695 (If “X”) 0690 

 1367 1366 

 1390 (If “X”) 1380 

 1455 (If “X”) 1458 

 309 If any of the following Field(s) of Form 6765 record contains a significant entry, 

then the corresponding Field must contain “STM nn”:

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0175 (If “X”) 0190 

 

311 If the following Field(s) of Form 2210 contains a significant entry, then the 

corresponding Field must contain “STM nn”:

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0130 (If “X”) 0135 
Publication 1438 December 2013 Section A 91

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312 If the following Fields(s) of Form 1116 record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0135 0137 

 0140 0150 

 0170 0180 

 0310 0320 

 0340 0350 

 0480 0490 

 0510 0520 

 1020 1030 

 1050 1055 

1080 1085 

314 If the following Field(s) of Form 6252 record contains a significant entry, then the 

corresponding Field must contain “STM nn”:

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0360 (If “X”) 0370 

315 If any of the following fields on Form 6478 contain a valid entry other than zeroes 

or spaces, the corresponding field must contain “STM nn”:

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0145 0150

316 If the following Field(s) of Form 8824 record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0215 (If “X”) @0217

317 If the following Field(s) of Form 8829 record contains a significant entry, then 

the corresponding Field must contain “STM nn”:

 

 Significant Entry Corresponding STM Reference 

 (Field Number) (Field Number)

 0515 0517
Publication 1438 December 2013 Section A 92

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318 The following Fields on the Return, Schedules and Forms must contain no 

significant data (NO ENTRY FIELDS).

Forms/Schedules Field Number(s)

Form 1041 0170, 0180, 0230, 0235, 0630, 1220, 1305, 

1325, 1340

Schedule C 0010 

Schedule C-EZ 0010 

Schedule D 0055, 0825 

 Schedule E 

Schedule F 0010, 0070, 0340 

 

 Schedule H 0015, 0020, 0175, 0185, 0195, 0250-0510, 0550 

Schedule K-1 0040 

Form 1116 1062 and 1064 

 

 Form 2210 1380, 1590, 1820, 2050, 2170-2600 

 Form 2439 0050 

 Form 3468 0010, 0266, 0267 

 Form 3800 0040, 0090, 0100, 0110, 0420, 0495, 0600, 

 0610, 0620, 0630, 0640, 0645, 0650, 0655, 

 0660, 0680, 0685, 0690, 0705, 0707, 0708, 

 0709, 0710, 0720, 0770, 0780, 0790, 0800, 

 0810, 0820, 0950, 0960, 0970, 0980, 0990, 

 1000, 1010, 1020, 1030, 1040, 1050, 1060, 

 1070, 1080, 1090, 1100, 1110, 1120, 1130, 

 1140, 1150, 1160, 1170, 1180, 1190, 1200, 

 1280, 1290, 1380, 1390, 1400, 1410, 1420, 

 1430, 1460, 1470, 1480, 1490 
Publication 1438 December 2013 Section A 93

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318 The following Fields on the Return, Schedules and Forms must 

(Continued) contain no significant data (NO ENTRY FIELD). 

Forms/Schedules Field Number(s)

 Form 4255 0009 

 Form 4562 0010, 0170 

 Form 4684 0010 

 Form 4797 0010, 1350, 1360, 1550, 1790, 2030, 2270 

 Form 5884 0010 

Form 6252 0010 

Form 6478 0010 

 Form 6765 0010, 0192, 0442

 Form 6781 0009

 Form 8082 0010 

Form 8275 0010 

Form 8275-R 0010 

Form 8586 0010 

Form 8609-A 0010 

Form 8820 0010 

 Form 8824 0010 

Form 8864 0010 

Form 8874 0010 

Form 8881 0010 

Form 8882 0010 

 Form 8886 0010, 0016, 0017 

 Form 8896 0010 

 Form 8941 0010, 0310, 0320

 Summary Record 0303, 0450
Publication 1438 December 2013 Section A 94

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322 The following Fields are designated as “X” or blank and must contain either 

“X” or blank. 

Forms/Schedules Field Number(s)

Form 1041 0025, 0130-0160, 0190, 0210, 0220, 0237, 

0240, 0250, 0260, 0280-0300, 0305, 0410, 

0695, 0825, 0826, 0840, 1330, 1390, 1395, 

1420, 1425, 1430, 1435, 1450, 1452, 1455, 

1460, 1470-1490, 1500, 1505 

Schedule C 0080, 0090, 0100, 0120, 0125, 0130, 0132,0140 

0133, 0135, 0136, 0550, 0560, 0590, 0600, 

0610, 0630, 0635 0780, 0785, 0790, 0795, 

0800, 0805, 0810 0815 

Schedule C-EZ 0072, 0073, 0075, 0076, 0090, 0170, 0175, 

0180, 0185, 0190, 0195 0200, 0205 

Schedule E 0010,0015, 020, 0025, 0080, 0100, 0125, 1007, 

1008, 1030, 1060, 1170, 1200, 1310, 1340, 

1450, 1480 

 Schedule F 0040, 0050, 0080, 0085, 0090, 0095, 0100, 

 0105, 0260, 0733, 0736, 0740, 0750 

Schedule H 0040-0065, 0150, 0155, 0170, 0180, 0190, 0540 

Schedule K-1 0030, 0130, 0150, 0250, 0260. 

Form 1116 0020-0060, 0135, 0650, 0660 

Form 2210 0110, 0120, 0130, 0140, 0150, 0160, 0170 

 

Form 2210-F 0013, 0014 

Form 2439 0010, 0020 

Form 3468 0278 

Form 3800 0610, 0620, 0630, 0640, 0670, 0685. 
Publication 1438 December 2013 Section A 95

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322 The following Fields are designated as “X” or blank and must contain 

(Continued) either an “X” or blank.

Forms/Schedules Field Number(s) 

Form 4136 0250, 0360, 0615, 0655 

Form 4562 0188, 0810-0825, 1390-1415, 1460-1485 

1530-1555, 1600-1625, 1670-1695, 1740-1765, 

1770-1815 

 

 Form 4684 

 Form 4970 0070, 0080 

 

 Form 4972 0024-0202 

 

Form 6198 0220, 0230, 0250, 0260, 0290, 0300 

Form 6252 0050, 0055, 0060, 0065, 0300, 0305, 0310, 

0330, 0340, 0350, 0360 

 

 Form 6765 0170, 0175, 0340, 0350, 0485. 

 Form 6781 0020, 0030, 0040, 0060 

Form 8082 0020, 0050, 0060, 0065, 0070, 0075, 0190, 

0200, 0250, 0260, 0310, 0320, 0370, 0380 

Form 8582-CR 0470 

Form 8586 0050, 0060, 0190, 0200. 

Form 8609-A 0030, 0040, 0050, 0060, 0070, 0080, 0090, 0100 

Form 8824 0080, 0100, 0180, 0185, 0190, 0195, 0200, 

0210, 0215

Form 8886 0018, 0020, 0100, 0110, 0120, 0130, 0150 

 0230, 0240, 0250, 0260. 0300, 0310, 0320, 0330 

0610 – 0700, 0780 – 0800, and 0920 – 0940. 
Publication 1438 December 2013 Section A 96

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322 The following Fields are designated as “X” or blank and must contain 

(Continued) either an “X” or blank.

Forms/Schedules Field Number(s)

Form 8938 0008, 0065, 0105, 0115, 0370, 0380, 0390 

0400, 0610, 0615, 0635, 0645, 0655, 0665, 

0685, 0695, 0815, 0825, 0835, 0845, 0855, 

0865, 0875, 0885, 0895, 0945, 0955, 0965, 

0975, 1015, 1025, 1035, 1045, 1055, 1065, 

1075, 1085 and 1095 

 Summary 0070 
Publication 1438 December 2013 Section A 97

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.02 VALIDATION CRITERIA

The following Reject Codes and validation criteria pertain to the Summary and the 

Authentication Records. 

323 If an Authentication Record is present, then Field 60 must equal “P.”

324 A Summary Record must be present with every return. 

328 If the total number of logical records on the Summary Record (to include the 

Summary Record), (Field #0130) is not equal to the IRS count of logical records 

within the return. 

330 If the total number of Schedule C records on the Summary Record (Fields 

 #0364 and 0366) is not equal to the IRS count of logical records within the 

 return. 

331 If the total number of Schedule C-EZ records on the Summary record 

 (Field #0368) is not equal to the IRS count of Schedule C-EZ records within 

 the return.

332 If the total number of Schedule D records on the Summary record 

 (Fields #0370 and #0375) is not equal to the IRS count of Schedule D records 

 within the return. 

334 If the count of Schedule H (Form 1040), Page 1 on the Summary record 

 (Field #0388) is not equal to the IRS count for Schedule H (Form 1040), Page 

 1 records within the return. 

335 If the count for Schedule H (Form 1040), page 2 on the Summary Record 

 (Field #0389) is not equal to the IRS count for Schedule H (Form 1040), Page 

 2 records within the return. 

336 If the total number of Schedule E records on the Summary Record (Fields #0380 

and #0385) is not equal to the IRS count of Schedule E records within the return. 

338 If the count for Schedule F, Page 1, on the Summary Record (Fields #0386 and

#0387) is not equal to the IRS count of Schedule F, Page 1, records within the 

return. 

339 If the count for Schedule I records on the Summary (Field #0390, #0391 and 

#0392) is not equal to the IRS count for Schedule I records within the return.
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340 If the count for Schedule J records on the Summary Record (Fields #0394 and 

#0395) is not equal to the IRS count of Schedule J records within the return. 

 

342 If the total number of Statements on the Summary record (Field #0400) is not 

 equal to the IRS count of Number of Statement Records (excluding Schedules 

D, J and K-1 Statement Records). 

344 If the total number of Schedule K-1 records on the Summary Record (Field #430) 

is not equal to the IRS count of Schedule K-1 records within the return. 

346 If the total number of STM 97 records which correspond to Schedule D 

 records on the Summary Record (Field # 0410) is not equal to the IRS 

 count of STM 97 records within the return. 

348 If the total number of STM 98 records which correspond to Schedule J

 records on the Summary Record (Field #0420) is not equal to the IRS count 

 of STM 98 records within the return. 

350 If the total number of STM 99 records which correspond to Schedule K-1 

records on the Summary Record (Field #0440) is not equal to the IRS count of 

STM 99 records within the return. 

351 If the count for Form 3800, page 1 on the Summary Record (Field #0200) is not 

equal to the IRS count for Form 3800, Page 1 records within the return. 

352 If the count for Form 3800, page 2 on the Summary Record (Field #0201) is not 

equal to the IRS count for Form 3800, Page 2 records within the return. 

353 If the count for Form 1116, Page 1 on the Summary Record (Field #0150) is not 

equal to the IRS count for Form 1116, Page 1 records within the return. 

354 If the count for Form 1116, Page 2 on the Summary Record (Field #0160) is not 

equal to the IRS count for Form 1116, Page 2 records within the return. 

355 If the count for Form 3800, page 3 on the Summary Record (Field #0202) is not 

equal to the IRS count for Form 3800, Page 3 records within the return. 

356 If the count for Form 2210, Page 1 on the Summary Record (Field #0170) is 

 not equal to the IRS count for Form 2210, Page 1 records within the return. 

358 If the count for Form 2210, Page 2 on the Summary Record (Field #0180) is not 

equal to the IRS count for Form 2210, Page 2 records within the return. 
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360 If the count for Form 2210, page 3 on the Summary Record (Field #0190) is not 

equal to the IRS count for Form 2210, Page 3 records within the return. 

361 If the count for Form 2210, page 4 on the Summary Record (Field #0192) is not 

equal to the IRS count for Form 2210, Page 4 records within the return. 

362 If the count for Form 2210-F, Page 1 on the Summary Record (Field # 0194) is 

not equal IRS count for Form 2210-F records within the return. 

363 If the count for Form 2439, page 1 on the Summary Record (Field #0196) is not 

equal to IRS count for Form 2439, Page 1 records within the return. 

365 If the count for Form 4255, Page 1, on the Summary Record (Field #0210) 

 is not equal to the IRS count of Form 4255, Page 1, records within the return. 

366 If the count for Form 4562, page 1, on the Summary Record (Field #0220)

 is not equal to the IRS count for Form 4562, Page 1, records within the return. 

368 If the count for Form 4562, Page 2, on the Summary Record (Field #0230) is not 

equal to the IRS count for Form 4562, Page 2, records within the return. 

 

370 If the count for Form 4684, Page 1, on the Summary Record (Field #0240) is 

 not equal to the count of Form 4684, Page 1, records within the return. 

 

372 If the count for Form 4684, Page 2, on the Summary Record (Field #0250) is not 

equal to the IRS count of Form 4684, Page 2, records within the return. 

373 If the count for Form 4684, Page 3 on the Summary Record (Field 0255) is not 

 equal to the count of Form 4684, Page 3, records within the return. 

374 If the count for Form 4797, Page 1, on the Summary Record (Field #0260) is not 

equal to the IRS count for Form 4797, Page 1, records within the return.

376 If the count for Form 4797, Page 2, on the Summary Record (Field #0270) is not 

equal to the IRS count for Form 4797, Page 2 records within the return. 

378 If the count for Form 4952, Page 1 on the Summary Record (Field #0280) is not 

equal to the IRS count for Form 4952, Page 1 records within the return. 

379 If the count for Form 5884, Page 1 on the Summary Record (Field #0286) is not 

equal to the IRS count for Form 5884, Page 1 records within the return.

380 If the count for Form 6198, page 1 on the Summary Record (Field #0290) is not 

equal to the IRS count for Form 6198, page 1 records within the return. 
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381 If the count for Form 6252, Page 1, on the Summary Record (Field #0295) is not 

equal to the IRS count of Form 6252, Page 1, records within the return. 

386 If the count for Form 8582, Page 1, on the Summary Record (Field #0310) is not 

equal to the IRS count of Form 8582, Page 1, records within the return. 

387 If the count for Form 4970, Page 1, on the Summary Record (Field #0282) is 

 not equal to the IRS count of Form 4970, Page 1, records within the return. 

 

388 If the count for Form 4972, Page 1, on the Summary Record (Field #0284) is 

 not equal to the IRS count of Form 4972, Page 1 records within the return. 

389 If the count for Form 6478, Page 1 on the Summary Record (Field #0296) is not 

equal to the IRS count for Form 6478, Page 1 records within the return. 

390 If the count for Form 8582-CR, Page 1 on the Summary Record (Field #0320) is 

not equal to the IRS count of Form 8582-CR, page 1 records within the return. 

391 If the count for Form 8582-CR, Page 2 on the Summary Record (Field #0330) is 

 not equal to the IRS count of Form 8582-CR, page 2 records within the return. 

392 If the count for Form 8801, Page 1, on the Summary Record (Field #0340) is 

 not equal to the IRS count of Form 8801, page 1 records within the return. 

393 If the count for Form 8801, Page 2, on the Summary Record (Field #0341) is 

 not equal to the IRS count of Form 8801, Page 2 records within the return. 

394 If the count for Form 8801, Page 3, on the Summary Record (Field #0342) is 

 not equal to the IRS count of Form 8801, Page 3 records within the return. 

395 If the count for Form 8824, Page 1, on the Summary Record (Field # 0350)

 is not equal to the IRS count for Form 8824, Page 1, records within the return. 

396 If the count for Form 8824, Page 2, on the Summary Record (Field #0351) is 

 not equal to the IRS count for Form 8824, Page 2, records within the return. 

397 If the count for Form 8582, Page 2 on the Summary Record (Field #0313) is 

 not equal to the IRS count of Form 8582, Page 2 records within the return. 

398 If the count for Form 8829, Page 1 on the Summary Record (Field #0356) is

 not equal to the IRS count for Form 8829, Page 1 records within the return. 
Publication 1438 December 2013 Section A 101

REJECT VALIDATION CRITERIA 

CODE 

399 If the count for Form 8582, Page 3 on the Summary Record (Field #0316) is 

 not equal to the IRS count of Form 8582, Page 3 records within the return. 

400 If the count for the Payment record on the Summary Record (Field #0362) is 

 not equal to the IRS count for the Payment Record Page 1, records within the 

 return. 

402 If the count for form 6765, Page 1 on the Summary Record (Field #0297) is not 

equal to the IRS count for Form 6765, Page 1 records within the return. 

404 If the count for Form 6765, Page 2 on the Summary Record (Field #0298) is not 

equal to the IRS count for Form 6765, Page 2 records within the return. 

406 If the count for Form 8586, Page 1 on the Summary Record (Field #0331) is not 

equal to the IRS count for Form 8586, Page 1 records within the return. 

408 If the count for Form 8609-A, Page 1 on the Summary Record (Field #0335) is not 

equal to the IRS count for Form 8609-A, Page 1 records within the return. 

410 If the count for Form 8820, Page 1 on the Summary Record (Field #0344) is not 

equal to the IRS count for Form 8820, Page 1 records within the return. 

411 If the count for Form 8820, Page 2 on the Summary Record (Field #0345) is not 

equal to the IRS count for Form 8820, Page 2 records within the return. 

413 If the count for Form 3468, Page 1 on the Summary Record (Field 0197) is not 

equal to the IRS count for Form 3468, Page 1 records within the return. 

414 If the count for Form 3468, Page 2 on the Summary Record (Field 0198) is not 

equal to the IRS count for Form 3468, Page 2 records within the return. 

415 If the count for Form 3468, Page 3 on the Summary Record (Field 0199) is not 

equal to the IRS count for Form 3468, Page 3 records within the return. 

420 To validate the entry in Field #0442 of the Summary Report to accept only “NY”

 or Blank.

422 If the count for Form 4136, Page 1, on the Summary Record (Field #0204) is not 

equal to the IRS count of Form 4136, Page 1, records within the return. 

423 If the count for Form 4136, Page 2, on the Summary Record (Field #0205) is not 

equal to the IRS count of Form 4136, Page 2, records within the return. 
Publication 1438 December 2013 Section A 102

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CODE 

424 If the count for Form 4136, Page 3, on the Summary Record (Field #0206) is not 

equal to the IRS count of Form 4136, Page 3, records within the return. 

425 If the count for Form 4136, Page 4, on the Summary Record (Field #0207) is not 

equal to the IRS count of Form 4136, Page 4, records within the return. 

430 If the count for Form 8082, page 1 on the Summary Record (Field #0299) is not 

 equal to the IRS count for Form 8082, page 1 records within the return. 

431 If the count for Form 8082, page 2 on the Summary Record (Field #0300) is not 

 equal to the IRS count for Form 8082, page 2 records within the return. 

432 If the count for Form 8275, page 1 on the Summary Record (Field #0304) is not 

 equal to the IRS count for Form 8275, page 1 records within the return. 

433 If the count for Form 8275, page 2 on the Summary Record (Field #0305) is not 

 equal to the IRS count for Form 8275, page 2 records within the return. 

434 If the count for Form 8275-R, page 1 on the Summary Record (Field #0306) is not 

 equal to the IRS count for Form 8275-R, page 1 records within the return. 

435 If the count for Form 8275-R, page 2 on the Summary Record (Field #0307) is not 

 equal to the IRS count for Form 8275-R, page 2 records within the return. 

 

436 If the count for Form 8886, page 1 on the Summary Record (Field #0357) is not 

 equal to the IRS count for Form 8886, page 1 records within the return. 

437 If the count for Form 8886, page 2 on the Summary Record (Field #0358) is not 

 equal to the IRS count for Form 8082, page 2 records within the return. 

439 If the count for Form 8864 on the Summary Record (Field #0337) is not equal to 

 the IRS count for Form 8864 records within the return. 

440 If the count for Form 8874 on the Summary Record (Field #0338) is not equal to 

 the IRS count for Form 8874 records within the return. 

441 If the count for Form 8881 on the Summary Record (Field #0339) is not equal to 

 the IRS count for Form 8881 records within the return. 

442 If the count for Form 8882 on the Summary Record (Field #0347) is not equal to 

 the IRS count for Form 8882 records within the return. 

443 If the count for Form 8896 on the Summary Record (Field #0348) is not equal to 

 the IRS count for Form 8896 records within the return. 
Publication 1438 December 2013 Section A 103

REJECT VALIDATION CRITERIA 

CODE 

446 If the count for Form 8941 on the Summary Record, (Field #0359) is not equal to 

 the IRS count for Form 8941 records within the return. 

450 If the count for Preparer Note records on the Summary Record, (Field #0455) is 

 not equal to the IRS count for Preparer Note records within the return. 

451 If the count for Election Explanation records on the Summary Record, (Field 

 #0456) is not equal to the IRS count for Election Explanation records within the 

 return. 

452 If the count for Regulatory Explanation records on the Summary Record, (Field 

 #0457) is not equal to the IRS count for Regulatory Explanation records within the 

 return. 

455 If the count for Form 6781, page 1, on the Summary Record, (Field 0293) is not 

 equal to the IRS count for Form 6781, page1, records within the return. 

456 If the count for Form 5884-B, page 1, on the Summary Record, (Field 0288) is not 

 equal to the IRS count for Form 5884-B, page1, records within the return. 

457 If the count for Form 5884-B, page 2, on the Summary Record, (Field 0289) is not 

 equal to the IRS count for Form 5884-B, page 2 records within the return. 

463 If the count for Form 8938, Page 1, on the Summary Record (Field #0352) is not 

 equal to the IRS count for Form 8938, Page 1 records within the return. 

464 If the count for Form 8938, Page 2, on the Summary Record ( Field #0353), is not 

 equal to the IRS count for Form 8938, Page 2 records within the return 

480 If year of Electronic Postmark Date (Field #0520) of the Summary Record is 

 present, then Year of Electronic Postmark Date must equal to the current 

 processing year. (Note: For BATS testing, use of field 0520 is optional. It can 

 be blank. For Production, use a 2014 date.) 

490 If one of the three (3) fields on the Summary Record is present (Field #0520, 

 #0530, #0540), then all the following fields must be present: Electronic 

 Postmark Date (Field #0520), Electronic Postmark Time(#0530) and Electronic 

 Postmark Time Zone (Field #540). 

495 The following records have a maximum limit of 20 pages each (Field 0002): 

 Preparer Note, Election Explanation, and Regulatory Explanation. 
Publication 1438 December 2013 Section A 104

.03 VALIDATION CRITERIA 

REJECT VALIDATION CRITERIA 

CODE 

The following Reject Codes and validation criteria pertain to Consistency Checks. 

500 If Form 3800 (General Business Credit), Field 0700 or Field 1310 are significant 

on any occurrence of Page 3, Form 3468 (Investment Credit) must be included 

with the return. 

511 If Form 3800, Field #0840 (Current Year Orphan Drug Credit) is significant, the 

entry must equal Form 8820, Field #0070 (Subtract Line 5 from Line 4). 

512 If Form 3800, Field #0160 (Tentative Minimum Tax) is significant, the entry must 

equal Schedule I, field 0530 (Tentative Minimum Tax). 

513 If Form 3800 is present and Field #0080 (Alternative Minimum Tax) is significant, 

then Schedule I, field 0550 (Alternative Minimum Tax) must also be significant. 

515 Deleted. 

520 “Each Form 3800, Page 3, must have one (and only one) of the following Fields 

 as significant per occurrence of each Page 3. 

 Fields: 0610 or 0620 or 0630 or 0640 or 0670 or 0685.”

 

 Example: You may not check Fields 0610 and 0620 on the same Page 3, but at 

 least one of the aforementioned Fields must be significant. 

521 If multiple Form 3800 page 3s are present and Part III checkboxes A (GBC from 

 Non Passive Activity - SEQ 0610), B (GBC From Passive Activity - SEQ 0620), E 

 (Eligible SBC – Non Passive Act ), or F (SBC – Non Passive Act – ) equals “X”, 

 then a separate page 3 with checkbox I (Consolidated Part III Indicator - SEQ 

 0685) must be present. 

523 “When mulitple Form 3800, page 3 are significant, they must occur in the 

 following sequence. When a Field is not significant, then the sequence continues 

 with the next Field, i.e. 0685, 0610, 0640, etc. 

 

 0685 Box I (only one occurrence is allowed) 

 0610 Box A (including all Parts III with Box A checked) 

 0620 Box B (including all Parts III with Box B checked) 

 0630 Box C (only one occurrence is allowed) 

 0640 Box D (only one occurrence is allowed) 

 0670 Box G (only one occurrence is allowed) 
Publication 1438 December 2013 Section A 105

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

524 “On each Form 3800, Page 3, where Fields 0610 or 0620 are equal to X and any 

of the fields in column (1) are significant, then the corresponding field in column (2) must 

also be significant, unless the entry in column (1) is supported by the Form identified in 

column (3), which is filed with the return.”

 

 Column (1) Column (2) Column (3) 

 Significant Field Required Field or Required Form 

 0740 0730 6765 

 0760 0750 8586 

 0840 0830 8820 

 0860 0850 8874 

 0880 0870 8881 

 0900 0890 8882 

 0940 0930 8896 

 1220 1210 5884-B 

 1240 1230 N/A 

 1330 1320 5884 

 1350 1340 6478 

 1370 1360 8586 

 1450 1440 8941 

584 If Form 6252 is present and Field #0055 (Property Sold to Related Party – No

Box) equals “X”, Field #0060 (Market Security – Yes Box) and 

 Field #0065 (Market Security – No Box) must both be blank. 

588 If Form 6765 is present and Field #0180 (Electing Reduced Credit, Section 280C) 

 is significant, then Fields #(s) 0195, 0200, 0210, 0220, 0224, 0230, 0240, 0250, 

 0260, 0270, 0280, 0290, 0300, 0310, 0320, 0330, 0360. 

590 If the following Field(s) of Form 6781 record contains a significant entry, then the 

 corresponding field must contain “STMnnn”. 

 Significant Entry (Field Number) Corresponding STM Reference (Field Number) 

0040 (If “X”) 0050 

 0460, 0470 0450 

 0640, 0650 0630 

593 If Form 8609-A is present, and either 0060 (Have original Form 8609; No) or Field 

 0080 (Building qualifies as low-income housing project; No) are equal to “X”, then 

 Form 8609-A, Fields 0200 through 0370 must be blank. 
Publication 1438 December 2013 Section A 106

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

596 Form 8938 cannot be filed with Form 1041 via the Legacy e-file system for Tax 

Year 2013. Please use the Mef system to electronically file Form 8938 with Form 

1041.

602 At least one of the following fields (Field #'s 0130, 0140, 0150, 0151, 0152, 

 0160 or 0190) on Form 1041 Page 1 must equal "X". 

604 If Form 1041 Page 1, Field #0130 (Decedent Estate) is equal to “X”

then Field #0140 (Simple Trust) and Field #0150 (Complex Trust) and Field 

#0151 (Qualified Disability Trust) and Field #0152 (ESBT) and 

Field #0160 (Grantor Type Trust) must be equal to spaces. 

608 If Form 1041 Page 1, Field #0140 (Simple Trust) is equal to "X" then 

Field #0130 (Decedent Estate) and Field #0150 (Complex Trust) and Field 

 #0151 (Qualified Disability Trust) must be equal to blanks. 

609 If Form 1041, Page 1, Field 0151 is equal to “X”, then Fields 0130, 0140, 0150, 

 0152, and 0160 must be equal to blanks. 

 

610 If Form 1041, Page 1, Field 0152 is equal to “X”, then Fields 0130 and 0151 

 must be equal to blanks. 

612 If Form 1041 Page 1, Field #0150 (Complex Trust) is equal to "X", then 

Field #0130 (Decedent Estate) and Field #0140 (Simple Trust) and Field 

#0151 (Qualified Disability Trust) must be equal to blanks. 

613 If Form 3468 is present and Fields 0335 or 0360 or 0370 are significant, then 

 Field 0385 must also be significant.”

616 If Form 1041 Page 1, Field 0160 (Grantor Type Trust) is equal to "X", then Field 

 #0130 (Decedent Estate) and Field #0151 (QDT) must be equal to blanks. 

618 If Form 1041 Page 1, Field #0220 (Final Return Box) is equal to "X", 

then Field #0800 (Credited to 2012 Estimated Tax) must be zero or blank. 

620 If Form 1041 Page 1, Field #0340 (Capital Gain or Loss) is greater than 

zero, then Schedule D must be present. 

632 If Form 1041 Page 1, Field #0340 (Capital Gain or Loss) is a negative 

amount and is not equal to the amount entered on Schedule D, Page 2, 

 Field #1760 (Net Loss From Line 15, col. 3 or $3000). 
Publication 1438 December 2013 Section A 107

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

634 If Form 1041 Page 1, Field #0340 (Capital Gain or Loss) is a positive 

amount and is not equal to the amount entered on Schedule D, Page 2, 

Field #1730 (Total Net Gain or Loss, col. 3).

636 If Form 1041, Page 1, Field #0340 (Capital Gain or Loss) is equal to zeros 

or spaces and the amount entered on Schedule D Page 2, Field #1730 (Total 

Net Gain or Loss) is a significant amount, EXCEPT when Form 1041, 

Field #0220 (Final Return Box) is significant. 

638 If Form 1041, Page 1, Field #0370 (Ordinary Gain or Loss) is significant, 

then Form 4797 must be present, unless Form 1041, Field #0375 is equal to 

”Form 4684”.

 

640 If Form 1041, Page 1, Field #0400 (Total Income) is significant, then at 

least one of the following fields (Field #'s 0310, 0320, 0330, 0340, 0350, 

0360, 0370 or 0390) must also be significant. 

642 If Form 1041, Page 1, Field #0450 (Charitable Deductions) is significant, then 

Field #1000 (Charitable Deduction) on Form 1041, Page 2 must be significant and 

 equal to Field #0450, EXCEPT when Form 1041, Field #0190 (Pooled Income 

 Fund) is equal to X. 

643 If Form 1041, Field #0190 is equal to X, and Field #0450 is significant, and Form 

 1041, Field #1000 is zero or blank, then Form 1041, Field #0455 must be equal to 

 STMbnn. 

648 If any one of the following fields (Field #'s 0420, 0430, 0440, 0450, 0460, 

0480, 0495 and 0505) on Form 1041, Page 1 contains a significant entry, then 

Field #0510 (Total) must be significant. 

652 If Form 1041 Page 1, Field #0530 (Income Distribution Deduction Schedule B) 

 has an entry then it must be equal to Field #1180 (Income Distribution 

 Deduction), EXCEPT when Field #0025 ("SECTION 642(i) Trust") or Field # 0190 

 (#Pooled Income Fund) is significant. 

654 If Form 1041, Page 1, Field #0530 (Income Distribution Deduction) is 

significant, then Field #0270 (Number of Schedules K-1 Attached) must be 

significant, EXCEPT when Field #0025 ("SECTION 642(i) Trust") is significant. 

655 If Form 1041, Field #0270 is greater than zero, then Summary Record Field #0430 

 must be equal to Field #0270. 
Publication 1438 December 2013 Section A 108

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

658 If Form 1041, Page 1, Field #0130 (Decedent Estate) is equal to "X", then 

Field #0560 (Exemption Amount) must equal 0 - 600. 

660 If Form 1041, Page 1, Field #0140 (Simple Trust) is equal to "X", then 

 Field #0560 (Exemption Amount) must equal 0 - 300. 

662 If Form 1041, Page 1, Field #0150 (Complex Trust) is equal to "X", then 

Field #0560 (Exemption Amount) must equal 0 - 300. 

663 If Form 1041, Page 1, Field #0151 (Qualified Disability Trust) is equal to "X", then 

Field #0560 (Exemption Amount) must equal 0 – 3900. 

664 If Form 1041, Page 1, Field #0160 (Grantor Type Trust) is equal to "X" and 

Field #0580 (Taxable Income of Fiduciary) is greater than zero, then 

Field #0560 (Exemption Amount) must equal 0 - 300. 

665 If Form 1041, Page 1, Field #0152 (ESBT) is equal to "X", then 

Field #0560 (Exemption Amount) must be equal to 0 - 300. 

666 If Form 1041, Page 1, Field #0160 (Grantor Type Trust) is equal to "X" and

Field #0580 (Income of Fiduciary) is equal to zeros, blanks or a negative 

amount, then Field #0560 (Exemption Amount) must equal zeros or blanks, except 

when either Field 0140 or Field 0150 are significant. 

668 If Form 1041, Page 1, Field #0300 (Nonexempt Charitable and Split Interest 

Trusts Sec 4947(a)(2)) equals “X”, then Field #0010 (Fiscal Year Beginning)

and Field #0020 (Fiscal Year Ending) must be blank. 

670 If any one of the following fields (Field #'s 0530, 0550 or 0560) on Form 1041 

Page 1 contains a significant entry then Field #0570 (Total Deductions) 

must be significant. 

672 If Form 1041, Page 1, Field #0590 (Total Tax Schedule G) is not equal to 

Field #1370 (Total Tax) on Form 1041, Page 2. 

674 If Form 1041, Page 1, Field #0620 (Current Year Estimated Tax Payments and 

Prior Year ES Credit) is significant, then Field #0640 (Line 24A Minus Line 

24B) must be equal to Field #0620. 

676 If either Form 2210 or Form 2210F is present, then Field #0700 (Federal 

Income Tax Withheld) on Form 1041, Page 1 and either Field #0070 

(Withholding Taxes) Form 2210 or Field #0100 (Withholding Taxes) 

Form 2210F must be equal. 
Publication 1438 December 2013 Section A 109

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

677 If Form 1041, Page 1, Field #0740 (Total) is significant, then either Form 1041 

Page 1, Field #0710 (Form 2439 Amount) or Field #0720 (Form 4136 Amount) 

must be significant. 

680 If any one of the following fields (Field #0640, #0680 or #0700) on Form 1041, 

Page 1 contains a significant entry, then Total Payments (Field #0750) must 

be significant. 

682 If Form 1041, Page 1, Field #0710 (Form 2439 Amount) is significant, then 

Form 2439 must be present and the sum of all Field #0230 (Tax Paid by 

 RIC/REIT) from all Forms 2439 must equal Field #0710, Form 1041. 

683 If Form 1041, Page 1, Field #0720 (Form 4136 Amount) is significant, then 

Form 4136 must be present and Field #4360 (Total Income Tax Credit 

Amount) Form 4136 must equal Field #0720 Form 1041. 

684 If Form 1041, Page 1, Field #0780 (Tax Due) and Field #0790 (Overpayment) 

are greater than zeros. 

686 If Form 1041, Page 1, Field #0780 (Tax Due) is significant and Field #0590 

(Total Tax Schedule G) is either zeros or spaces. 

690 If Form 1041, Page 1, Field #0810 (Amount Refunded) is $10,000,000 

or greater. 

692 If Form 1041, Page 1, Field #0040 (EIN) matches Field #0850 

(Preparer’s TIN) or Field #0870 (Preparer’s Firm EIN).

694 If Form 1041, Page 1, Field #0007 (Form 8453-F Indicator) is equal to 02, then 

Summary Record Field 0462 (Authentication Record) must be equal to 1. 

695 If Form 1041, Page 1, Field #0007 (Form 8453-F Indicator) is not equal 

to 00, 01 or 02. 

696 If on Form 1041, Page 2, Field #1000 (Charitable Deductions) contains a 

 significant entry, then Form 1041, Page 2, fields (Fields #0975 or #0980), 

 must also contain a significant entry. 

702 If Form 1041, Page 2, Field #1040 (Amount from Schedule A) is numeric 

and greater than zero, then Field #0970 (Capital Gains for Tax Year Allocated 

and Paid or Permanently Set Aside) must equal Field #1040. 
Publication 1438 December 2013 Section A 110

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

704 If Schedule J, Page 1 (Form 1041) is present, then Field #0030 (Distributable 

Net Income Schedule B) must equal Field #1090 (Distributable Net Income) 

on Form 1041, Page 2, if Field #1090 is significant. 

706 If Form 1041, Page 2, Field #1090 (Distributable Net Income) is significant, 

at least one of the following fields (Field #1010 through #1070) must also be 

significant. 

708 If Schedule J, Page 1 (Form 1041) is present, then Field #0040 (Income 

Required Schedule B) must be equal to Form 1041, Page 2, Field #1120, 

(Income Required to be Distributed Currently), if Field #1120 is significant. 

710 If Schedule J, Page 1 (Form 1041) is present, then Field #0020 (Amounts 

Required Schedule B) must equal Form 1041, Page 2, Field #1130 (Other 

Amounts Paid/Credited). 

712 If Form 1041, Page 2, Field #1120 (Income to be Distributed Currently) or 

Field #1130 (Other Amounts Paid/Credited) is significant, then Field #1140 

 (Total Distributions) must also be significant 

714 If Form 1041, Page 2, Field #1240 (Foreign Tax Credit) is significant, then 

Form 1116, Field #1250 must be significant. If multiple Forms 1116 are filed with 

 the return, only one Form 1116 may have data entered in Field #1250. 

716 If Schedule I, Page 2, Field 0520 (Alternative Minimum Foreign Tax Credit) is 

significant, then Form 1116, Field #0007 (Alt Min Tax Literal) and Field #1250 

(foreign Tax Credit) must also be significant. 

719 If Form 1041, Page 2, Field #1290 (General Business Credit) is significant, it must 

equal Field #0490, (Current Year Credit), Form 3800. 

720 If Form 1041, Page 2, Field #1300 (Credit for Prior Year) is significant, then 

Form 8801 must be present, and Form 8801, Field 0260 must equal Form 1041, 

 Field 1300. 

721 If Form 1041, Page 2, Field #1365 (Household Employment Taxes) is 

significant, then Schedule H must be present. 

722 If any one of the following fields (Field #1240, #1290 or #1300) on Form 1041 

Page 2 contains a significant entry, then Field #1310 must be significant. 

724 If Form 2210, Field 0150 (Box C) is equal to X, then Form 2210, pages 3 

 and 4 must be present. 
Publication 1438 December 2013 Section A 111

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

725 If Form 2210, Page 1, is present, then one of the following Fields must be 

 equal to X: 0130, 0140, 0150, 0160, or 0170. 

726 If either Form 2210 or Form 2210F is present, then Field #1320 (Line 1d 

Minus Line 3) on Form 1041, Page 2 and either Field #0020 (Tax After 

Credits) Form 2210, Page 1 or Field #0020 (Current Year Tax After Credits) 

Form 2210F must be equal if Field #1320 is significant. 

728 Form 1041, Page 2, Field #1225 (Alternative Minimum Tax, Schedule I) must 

equal Schedule I, page 2 field 0550 (Schedule I, Alternative Minimum Tax). 

729 If Form 1041, Page 2, Field #1367 contains the literal “SECTION453A(C)

INTEREST”, then Form 1041, Page 2, Field #1366 (Computation Schedule)

must equal “STMbNN”.

730 If any one of the following fields, Field #1320 (Line 1d Minus Line 3), or 

Field #1350 (Recapture Taxes) or Field #1365 (Household Employment 

Taxes) on Form 1041, Page 2, contains a significant entry, then Field #1370 

(Total Tax) must be significant. 

732 If Form 1041, Page 2, Field #1367 contains the literal “SEC641(c)”, then 

Field #1366 (Computation Schedule) must equal “STMbnn” and Field #1368

(Tax or Interest Due) must be significant. 

734 Schedule D, Page 2, Field #1760 (Smaller of Loss from Line 15, col. 3 or $3000) 

 cannot be greater than $3,000. 

738 If Form 4684, Page 2, Field #1310 (Loss on Line 40 is Equal to or Less than 

Gain on Line 39) is greater than zero, then Form 4797, Page 1, Field #0600 

must be equal to Field #1310.

740 Form 1041, Page 1, Field # 0370 (Ordinary Gain or Loss) must be equal to 

Form 4797, Page 1, Field #1340 (Combine Lines 10-16), unless Form 1041, Field 

#0375 is equal to “Form 4684”.

744 Form 1041, Page 1, Field #0270 (Number of Schedule K-1's Attached) must be 

numeric or blank. 

745 IF Form 1041, Page 1, Field #0825 (Paid Preparer Authorization Yes Box) equals 

 “X”, then Form 1041, Page 1, Field #0830 (Preparer’s Name) must be significant.
Publication 1438 December 2013 Section A 112

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

746 Form 1041, Page 1, Field #0825 (Paid Preparer Authorization Yes Box) and 

 Form 1041, Page 1, Field #0826 (Paid Preparer Authorization No Box) 

 cannot both equal “X”. 

748 Form 1041, Page 2, Field #0925 (Tax Period) must equal Form 1041, 

Page 1, Field #0005 (Tax Period). 

750 Form 1041, Page 1, Field #0600 (Estimate Tax Credited to Trust Literal) must be 

equal to "SECT 643(G)" if significant. 

754 If Form 1041, Page 2, Field #1210 (Tax on Lump-Sum Distributions) is other 

than blank or zero, Form 4972 must be present. 

755 Either Schedule F (Form 1040), Field #0040 (Accounting Method Cash) or 

Field #0050 (Accounting Method Accrual) must equal “X”.

Both must not equal “X”.

756 If Form 1041, Page 1, Field #0360 (Net Farm Profit/Loss) is significant, then 

 Schedule F (Form 1040) must be present. 

758 If Schedule F (Form 1040) is present and Field #0300 is significant, then one 

of the following Fields #0130, 0140, 0145, 0160, 0180, 0190, 0220, 0240, 0270, 

0280, 0285, 0295, 0297 or 0950 must contain a valid entry. 

759 If Schedule F (Form 1040) is present and Field #0950 is significant, then 

Field #0300 must be equal to Field #0950. 

760 If Schedule F (Form 1040), Field #0040 (Accounting Method Cash) 

equals "X", then Field #0300 or Field #0710 must also be significant. 

762 If Schedule F (Form 1040), Field #0050 (Accounting Method Accrual) 

equals "X", then Field #0710 or Field #0950 must also be significant. 

765 If Schedule F (Form 1040), Field #0720 (PAL Indicator) is significant, the entry 

 must be equal to "PAL".

766 If Schedule D, Page 1, Field #0750 (Short Term Capital Gain or Loss Entire 

Year) is significant, either Form 4684, Form 6252 or Form 8824 or Form 6781 

 must be present. 

768 If Schedule D, Page 1, Field #1580 (Long Term Capital Gain or Loss Entire 

Year) is significant, then at least one of the following forms must be present: 

Form 4684, or Form 6252, or Form 8824, or Form 2439 or Form 6781. 
Publication 1438 December 2013 Section A 113

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

771 If Schedule D, Field 1770 (line 17) is less than zero, then Schedule D, Field 2040 

 (line 34) must be blank or zero. 

772 If Schedule D, Page 2, Field #1810 (Amount From Form 4952, Line 4g) is 

significant, then Form 4952 must be present and Field #0090 (Line 4g 

Investment Income,) Form 4952 must be significant. 

773 Schedule D, Field 2040 (line 34) cannot be less than zero. 

774 If Schedule D, Field #2040 is greater than zero, then Form 1041, Field #1205 

 must be greater than zero.

776 If Form 1041, Page 1, Field #0330 (Business Income or Loss Schedule C) 

is significant, then Schedule C or Schedule C-EZ must be present, and either 

Schedule C, Field #0540 (Net Profit/Loss) or Schedule C-EZ, Field #0120 

(Net Profit) must be significant. 

778 If Schedule C, Page 1 (Form 1040), Field #0190 (Cost of Goods Sold) is 

significant, then Schedule C, Page 2, Field #0730 (Cost of Goods Sold) must 

also be significant.

780 Form 1041, Page 1, Field #0535 (SECTION 542i Number of Gravesites) must 

be numeric or blank. 

782 If Schedule C, Page 1 (Form 1040), Field #0490 (Other Expenses) is 

significant, then Schedule C, Page 2, Field 1010 (Total Other Expenses) must 

also be significant.

783 If Schedule C (Form 1040), Field #0530 (PAL Indicator) is significant, the entry 

 must be equal to "PAL". 

784 If either Schedule C (Form 1040), Field #0560 (Some Investment Not at Risk) 

or Schedule F (Form 1040), Field #0750 (Some Investment is Not at Risk) 

is equal to “X”, then Form 6198 must be present.

785 On Form 4562, if Field 0120 (on page 1) is significant, then Field 1340 (on page 2) 

must also be significant.”

786 If Form 4797, Field #0610 (Sec 1231 Gain) or Field #1300 (Ordinary Gain 

From Installment Sales) is significant, then Form 6252 must be present. 

788 If Form 4684 is present and Field #1140 (Casualty or Theft Gains From 

Form 4797) is significant, then Form 4797, Field #2380 (Subtract Line 31 

From Line 30) must also be significant. 
Publication 1438 December 2013 Section A 114

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

790 If Form 4684, Field 1320 significant and not equal to blanks, the entry must 

 be equal to “PAL”.

792 If Form 6252 is present and either Field #0280 (Line 24 Minus Line 25) or

Field #0450 (Line 35 Minus Line 36) is significant, then either Schedule D 

or Form 4797 must be present. 

794 If Form 6252 is present and either Field #0270 (Ordinary Income Under 

Recapture Rules) or Field #0440 (Ordinary Income Line 35) is significant, 

then Form 4797, Field #1300 must be significant. 

795 If Form 1041, Page 2, Field #1350 (Recapture Taxes) is significant, then 

Form 4255 must be present and Field #1330 (Recapture Taxes Form 4255) 

on Form 1041 Page 2 must equal “X”.

796 If Schedule C (Form 1040), Field #0520 (Home Business Expense) is 

significant, then Form 8829, Field #0450 (Schedule C Allowable Expenses) 

must also be significant. 

797 Form 8829, Field #0065 (Total Hours Available) cannot exceed the maximum 

number of available hours (24 hours x the number of days in the year). 

798 On Form 8824, if Field #0030 through #0330 are blank, then Fields #0020, #0340, 

 and #0360 must be significant and not zero, and Field #0025 must equal STMbnn. 

799 If Form 8824 is present and Field #(s)0230 through #0290 are blank, and 

Field #0300 (Realized Gain or Loss) is significant, then Field #0305 (Multi Asset 

Gain Statement) must equal “STMbnn”.

801 If Schedule H (Form 1040), Page 2, Field #0530 (Total Combined Taxes Plus 

FUTA Taxes) is significant, and Field #0540 (Required to File Form 1040 –

Yes) equals “X”, then Form 1041, Page 2, Field #1365 (Household Employment

Taxes) must be significant. 

802 Schedule H (Form 1040), Page 1, Field #0040 (Cash Wage Over Annual Amount 

Paid Yearly – Yes Box) and Field #0045 (Cash Wage Over Annual Amount Paid 

 Yearly – No Box) cannot both equal “X”.

803 Schedule H (Form 1040), Page 1, Field #0040 (Cash Wage Over Annual Amount 

Paid Yearly – Yes Box) and Field #0045 (Cash Wage Over Annual Amount Paid 

 Yearly –No Box) cannot both equal blank. 
Publication 1438 December 2013 Section A 115

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

804 Schedule H (Form 1040), Page 2, Field #0200 (Name of State Where 

Contributions Paid) must equal a standard postal state abbreviation. 

805 Schedule H (Form 1040), Page 1, Field #0050 (Federal Income Tax Withheld 

– Yes Box) and Field #0055 (Federal Income Tax Withheld – No Box) cannot 

both equal “X”.

806 Schedule H (Form 1041), Page 1, Field #0060 (Cash Wage Over $1000 Paid 

Quarterly – No Box) and Field #0065 (Cash Wage Over $1000 Paid Quarterly 

– Yes Box) cannot both equal “X”.

807 Schedule H (Form 1041), Page 1, Field #0150 (Cash Wage Over $1000 Paid 

Quarterly – No Box) and Field #0155 (Cash Wage Over $1000 Paid Quarterly 

– Yes Box) cannot both equal “X”.

808 If Schedule H (Form 1040), Page 1, Field #0045 (Cash Wage Over Annual 

 Amount Paid Yearly – No Box) and Field #0055 (Federal Income Tax Withheld 

– No Box) and Field #0065 (Cash Wage Over $1000 Paid Quarterly – Yes 

Box) all equal “X”, then Schedule H (Form 1040) Page 2 must be present.

809 If Schedule H (Form 1040), Page 1, Field #0045 (Cash Wage Over Annual 

Amount Paid Yearly – No Box) and Field #0055 (Federal Income Tax Withheld –

No Box) and Field #0060 (Cash Wage Over $1000 Paid Quarterly – No

Box) all equal “X”, then Schedule H cannot be filed. 

810 If Schedule H (Form 1040), Page 1, Field #0050 (Federal Income Tax Withheld 

– Yes Box) equals “X”, then Field #0110 (Federal Income Tax Withheld) must

be significant. 

811 If Schedule H (Form 1040), Page 1, Field #0045 (Cash Wage Over Annual Amount 

Paid Yearly – No Box) and Field #0050 (Federal Income Tax Withheld –Yes Box) 

both equal “X”, then Field #0060 (Cash Wage Over $1000 Paid Quarterly – No 

 Box) and Field #0065 (Cash Wage Over $1000 Paid Quarterly – Yes Box) both 

 must be blank. 

812 If Schedule H (Form 1040), Page 1, Field #0040 (Cash Wage Over Annual Amount 

Paid Yearly – Yes Box) equals “X”, then Field #0070 (Social Security Wages) and 

 Field #0090 (Medicare Wages) each must be equal to or greater than the Annual 

 Amount. 
Publication 1438 December 2013 Section A 116

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

813 If Schedule H (Form 1040), Page 1, Field #0040 (Cash Wage Over Annual Amount 

Paid Yearly – Yes Box) equals “X”, then Field #0050 (Fed Income Withheld – Yes 

 Box), and Field #0055 (Federal Income Tax Withheld – No Box), and Field #0060 

 (Cash Wage Over $1000 Paid Quarterly – No Box) and Field #0065 (Cash Wage 

 Over $1000 Paid Quarterly – Yes Box) all must be blank. 

814 If Schedule H (Form 1040), Page 2 is present, then Field #0150 (Cash Wage 

Over $1000 Paid Quarterly – No Box) cannot equal “X”.

815 If Schedule H (Form 1040), Page 2 is not present, then Field #0155 (Cash 

Wages Over $1000 Paid Quarterly - Yes Box) cannot equal "X". 

816 Schedule H (Form 1040), Page 1, Field #0070 (Social Security Wages) 

cannot be greater than Field #0090 (Medicare Wages). 

818 If Schedule H (Form 1040), Page 2 is present, then Field #0230 (Total 

Taxable Wages for FUTA Section A) must be significant. 

820 If Form 1116 is present, either Field #0020, #0030, #0040, #0050, and #0060, 

must equal “X”. More than one may not equal “X” on any individual Form 1116.

821 If Form 1116 is present, either Field #0650 (Foreign Taxes Paid or Accrued 

– Paid) or Field #0660 (Foreign Taxes Paid or Accrued – Accrued) must 

equal “X”. Both may not equal “X” on any individual Form 1116.

825 If Form 2439, Field #0190 (Total Undistributed LT Capital Gains) is 

significant, then Schedule D, Field #1580 (Long Term Capital Gain or Loss 

Entire Year), must also be significant. 

827 If Form 2439, Field #0230 (Tax Paid by RIC/REIT) is significant, then 

Form 1041, Field #0710 (Form 2439 Amount), must also be significant. 
Publication 1438 December 2013 Section A 117

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

830 On Form 4136, if Field 4360 is significant and not blanks or all zeroes, than at 

 least one of the following Fields must contain a significant entry: 0070, 0090, 

0180, 0210, 0220, 0307, 0320, 0340, 0347, 0407, 0416, 0420, 0435, 0450, 0605 

0785. 

 

 On Form 4136, if Field 4360 is significant and not blanks or all zeroes, than at 

 least one of the following Fields must contain a significant entry: 0555, 0565, 0580, 

 0595, 0605, 0625, 0640, 0680, 0695, 0725, 0750, 0757, 0764, 0775, 0785, 0795, 

 0825, 0970, 0990. 

 

 On Form 4136, if Field 4360 is significant and not blanks or all zeroes, than at 

 least one of the following Fields must contain a significant entry: 3030, 3050, 3070, 

 3220, 3280, 3340, 3400, 3460, 3520, 3580, 3640, 3680, 3720, 3760, 3800, 3840, 

 3880, 3940, 3980, 4020, 4160, 4200, 4260, 4300, 4340.

835 On Form 4136, if Field #4360 (Line 17) is significant, then Form 1041, Field #0720 

 (Line 24g, Form 4136 Amount) and Form 1041, Field #0740 (Line 24h, Total) must 

 be significant. 

836 On Form 4136, if Field #0040, Line 1c (c) is significant, then Field #0030, Line 1c 

 (a) must also be significant.

On Form 4136, if Field #0070, Line 1c (d) is significant, then either Field #0010, 

 Line 1a (c), or Field #0020 Line 1b (c), or Field #0040 Line 1c (c) must also 

be significant. 

On Form 4136, if Field 0090, Line 1d (d) is significant, then Field 0080, Line 1d (c) 

 must also be significant.

838 On Form 4136, if Field #0180, Line 2a (d) is significant, then Field #0170 

 Line 2a (c) must also be significant. 

 On Form 4136, if Field #0200, Line 2b (c) is significant, then Field #0190, Line 2b 

 (a) must also be significant. 

 On Form 4136, if Field #0210, Line 2b (d) is significant, then Field #0200, 

 Line 2b (c) must also be significant. 

 On Form 4136, if Field 0220, Line 2c (d) is significant, then Field 0215, Line 2c (c) 

 must also be significant.

 On Form 4136, if Field 0230, Line 2d (d) is significant, then Field 0225, Line 2d (c) 

must also be significant.
Publication 1438 December 2013 Section A 118

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

839 On Form 4136, if Field #0380, Line 4a (c) is significant, then Field #0370, Line 4a 

(a) must also be significant. 

On Form 4136, if Field #0407 Line 4b (d), is significant, then either Field #0380, 

 Line 4a (c), or Field #0399, Line 4b (c) must also be significant. 

On Form 4136, if Field #0416, Line 4c (d), is significant, then Field #0409, 

 Line 4c (c), must also be significant. 

 On Form 4136, if Field #0420, Line 4d (d), is significant, then Field #0418, 

 Line 4d (c), must also be significant. 

 On Form 4136, if Field #0435, Line 4e (d) is significant, then Field 

 #0430, Line 4e (c) must also be significant. 

 On Form 4136, if Field #0450, Line 4f (d) is significant, then Field 

 #0445, Line 4f (c) must also be significant. 

840 On Form 4136, if Field #0260, Line 3a (a) is significant, then Field #0270, Line 3a 

(c) must also be significant. 

On Form 4136, if Field #0307, Line 3b (d) is significant, then either Field #0270, 

 Line 3a (c) or Field #0303 Line 3b (c) must also be significant. 

 On Form 4136, if Field #0320, Line 3c (d) is significant, then Field #0310, Line 

 Line 3c (c) must also be significant. 

841 On Form 4136, if Field #0340, Line 3d (d) is significant, then Field #0330, Line 

 3d (c) must also be significant. 

 On Form 4136, if Field #0347, Line 3e (d) is significant, then Field #0343, 

 Line 3e (c) must also be significant. 
Publication 1438 December 2013 Section A 119

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

842 On Form 4136, if Field #0555, Line 5a (d) is significant, then Field #0550, 

 Line 5a (c) must also be significant. 

 On Form 4136, if Field #0565, Line 5b (d) is significant, then Field #0560, 

 Line 5b (c) must also be significant. 

 On Form 4136, if Field #0580, Line 5c (d) is significant, then Field #0575,

 Line 5c (c) must also be significant. 

 On Form 4136, if Field #0595, Line 5d (d) is significant, then Field #0590, 

 Line 5d (c) must also be significant.

 On Form 4136, if Field #0605, Line 5e (d) is significant, then Field #0600, 

 Line 5e (c) must also be significant.

843 On Form 4136, if Field #0625, Line 6a (d) is significant, then Field #0620, Line 6a 

 (c) must also be significant. 

 On Form 4136, if Field #0640, Line 6b (d) is significant, then Field #0635, Line 

 6b (c) must also be significant. 

844 On Form 4136, if Field #0680, Line 7b (d) is significant, then either Field #0660, 

 Line 7a (c) or Field #0670, Line 7b (c) must also be significant. 

847 On Form 4136, if Field #0615, Line 6, Exception Box, equals "X", then Field #0610, 

 Line 6, Explanation must equal "STMbnn" and Field #0608, Line 6, Registration 

 Number must be significant. 

848 On Form 4136, if Field #0655, Line 7, Exception Box equals "X", then Field #0650, 

 Line 7, Explanation must equal "STMbnn" and Field #0645, Line 7, Registration 

 Number must be significant. 

850 On Form 4136, if a field identified under the Significant Entry column is present, 

 (not equal to zeros of blanks), then the field(s) identified under the Corresponding 

 Entry column must also be present. 

 Significant Entry Corresponding Entry 

 3220 3210 3200 

 3280 3260 3240 

 3340 3320 3300 

 3400 3380 3360 

 3460 3440 3420 

 3520 3500 3480 

 3580 3560 3540 

 3640 3620 
Publication 1438 December 2013 Section A 120

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

853 On Form 4136, if a field identified under the Significant Entry column is present, 

 (not equal to zeros or blanks), then the field identified under the Corresponding 

 Field column must also be present. 

 Significant Entry Corresponding Entry 

3680 3660 

3720 3700 

 3760 3740 

 3800 3780 

 3840 3820 

 3880 3860 

 3940 3920 

 3980 3960 

 4020 4000 

 4160 4140 4120 

 4200 4180 

 4300 4280 

 4340 4320 

854 If on Form 4136, if any of the following fields are significant, then Field #3600, 

 Line 12, must also be significant. 

 Fields 

 3640 

 3680 

 3720 

 3760 

 3800 

 3840 

 3880 

855 If on Form 4136, if any of the following fields are significant, then Field #3900, 

 Line 13, must also be significant. 

 Fields 

 3940 

 3980 

 4020 

 

856 If on Form 4136, if Field #4220, Line 15 is significant, then Field #4260, Line 15a 

 (d) must also be significant. 

857 On Form 4136, if Field #4260, Line 15a (d) is significant, then Field #4220, Line 15

 must also be significant. 
Publication 1438 December 2013 Section A 121

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

858 On Form 4136, if any of the Field Numbers listed below are significant, the value 

 code may only be one of the codes listed in the Record Layout, Description, for 

that specific field. 

 

 Fields: 0030, 0190, 0260, 0370, 0425, 0440, 0570, 0585, 0759, 0768, 3200, 3240, 

 3300, 3360, 3420, 3480, 3540, 4120 

 

860 On Form 4136, if Field #0608, Line 6, Registration Number is significant, then 

 either Field #0620, Line 6a (c) or Field #0635, Line 6b (c) must be significant. 

On Form 4136, if any of the following fields are significant, then Field #0608 

 (Registration No.) must also be significant. Fields: 0625 (Line 6a (d) or 0640 

 (Line 6b (d). 

861 If Form 4136, Field #0645, Line 7, Registration Number is significant, then either 

 Field #0660, Line 7a (c), or Field #0670, Line 7b (c) or Field #0685, Line 7c 

 (c) must also be significant. 

 On Form 4136, if any of the following fields are significant, then Field #0645, 

 Registration No. must also be significant. Fields: 0680, Line 7b (d) or 0695, Line 

 7c (d). 

862 On Form 4136, if Field #0695 Line 7c (d) is significant, then Field #0685, Line 

 7c (c) must also be significant. 

863 On Form 4136, if any of the following fields are significant, then 

 Field #0705, Line 8, Registration Number must also be significant. 

 Fields: #0725, Line 8a (d), Field #0750, Line 8b (d), Field #0757, 

 Line 8c (d), Field #0764, Line 8d (d), Field #0775 Line 8e (d). 

 On Form 4136, if Field #0725, Line 8a (d) is significant, then Field #0715, Line 

8a (c) must also be significant. 

 On Form 4136, if Field #0770, Line 8e (c) is significant, then Field #0768, Line 8e 

(a) must also be significant. 

 On Form 4136, if #0775 Line 8d (e) is significant, then Field #0770 Line 

 8e (c) must also be significant. 

 

On Form 4136, if Field #0760, Line 8d (c) is significant, then Field #0759, Line 8d 

(a) must also be significant. 

(Reject Code 863 continues on next page.) 
Publication 1438 December 2013 Section A 122

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

(Reject Code 863 continues from previous page.) 

863 On Form 4136, if Field #0764, Line 8d (d), is significant, then Field #0760, 

 Line 8d (c), must also be significant. 

On Form 4136, if Field #0757, Line 8c (d), is significant, then Field #0755, 

 Line 8c (c), must also be significant. 

863 On Form 4136, if Field #0750, Line 8b (d), is significant, then Field #0745, 

 Line 8b (c), must also be significant. 

On Form 4136, if Field #0785 Line 8f (d), is significant, then Field #0780, 

 Line 8f (c), must also be significant. 

868 On Form 4136, if Field #3010, Line 10, Registration Number is significant, then 

 either Field #3030, Line 10a (d) or Field #3050, Line 10b (d), or Field #3070, Line 

 10c (d) must also be significant. 

 On Form 4136, if Field #3030, Line 10a (d) is significant, then Field #3020, Line 

 10a (c) must also be significant. 

 On Form 4136, if Field #3050, Line 10b (d) is significant, then Field #3040, Line 

 10b (c) must also be significant. 

 On Form 4136, if Field #3070, Line 10c (d) is significant, then Field #3060, Line 

 10c (c) must also be significant. 

 On Form 4136, if any of the following fields are significant, then Field #03010, 

 Registration No., must also be significant. Fields: 3030, Line 10a (d), or 3050, 

 Line 10b (d), or 3070, Line 10c (d) 

869 If Form 4970 is present and Field #0670 is significant, then Form 1041 

Page 2, Field #1367 must equal "FROMFORM4970" and Field #1368 and 

Field #1370 must be significant. 

870 If Form 4972 is present and either Field #0220 (Capital Gain Election) or 

Field #0705 (Total Tax on Lump Sum Distribution) is significant, then Form 1041, 

 Page 2, Field #1210 (Tax on Lump Sum Distributions) must also be significant. 

871 If Form 4972 is present, Field #0026 (Distribution of Qualified Plan No Box) 

and Field #0030 (Rollover Yes Box) and Field #0190 (Prior Year Distribution 

Yes Box) and Field #0201 (Beneficiary Distribution Yes Box) must be blank. 
Publication 1438 December 2013 Section A 123

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

872 If Form 4972 is present, Field #0024 (Distribution of Qualified Plan Yes Box) 

and Field #0040 (Rollover No Box) and Field #0200 (Prior Year Distribution 

No Box) must equal "X". 

873 If Form 4972 is present, either Field #0044 (Beneficiary of Qual Participant 

No Box) or Field #0086 (Qual Age - Five Yr Member No Box) must equal 

"X". Both must not equal "X". 

874 If Form 4972 is present, either Field #0220 (Capital Gain Election) or 

Field #0240 (Ordinary Income) or Field #0690 (10 Yr Method Average Tax) 

must be significant. 

875 If Form 4972 is present, either Field #0042 (Beneficiary of Qual Participant 

Yes Box) or Field #0044 (Beneficiary of Qual Participant No Box) must 

equal "X". Both must not equal "X". 

876 If Form 4972 is present, either Field #0084 (Qual Age - Five Yr Member Yes 

Box) or Field #0086 (Qual Age - Five Yr Member No Box) must equal "X". 

Both must not equal "X". 

877 If form 8582, Page 1 is significant, then form 8582, Pages 2 and 3 must also be 

 present. 

900 The Employer Identification Number (EIN) on the Federal Form 1041 does not 

 match the EIN on the state return. 

901 The state return count in the Summary Record does not match the IRS Record 

Count. 

902 The “State Attachment” count does not match the IRS Record Count.

903 Only one AHEADER record may be present for each state return. 

Note: Reject Codes related to state returns are also located in the Fed-State 

section of this publication. 

906 No recognizable State records are attached but the Summary Record is equal to 

 a valid State Code. 

907 A valid State Code does not appear in the Summary Record but there are state 

 records attached. 

911 Invalid State Code on state return. 

916 On the Summary Record, Field 0465 (EFIN) is missing or not a valid number. 
Publication 1438 December 2013 Section A 124

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

917 DELETED 

918 DELETED 

919 If Form 4136 is present, then Fields 0960, 0970, 0980, 0990 value must be zeros 

 or blank. 

920 If Form 4136 is present, then Fields 0950 value must be zeros or blank. 

921 DELETED

922 DELETED 

923 DELETED 

924 DELETED 

925 DELETED 

926 If Form 3468 is present, then Fields 0266 & 0277 value must be zeros or blank. 

950 When the PIN Type Code, Field 0060, of the Authentication Record equals “P,” the 

following fields must be present: Fiduciary’s Signature, Field 0070, Fiduciary’s 

 Signature Date, Field 0080, Jurat/Disclosure Code, Field 0090, PIN Authorization 

Code, Field 0100, and ERO’s EFIN/PIN, Field 0110. 

951 If Field 60 of the Authentication Record equals “P,” then Field 100 of the 

Authentication Record must be “1” or “2” and Form 1041 Field 815 must be 

numeric and not all zeros. 

953 First six digits of Field 110 of the Authentication Record must equal ERO’s EFIN.

954 If Field 110 of the Authentication Record (ERO/EFIN/PIN) is present, then Field 60, 

PIN Type Code must equal “P.”

955 If field 060 equals “P,” then Field 090 must equal “D.”

956 If Field 815 of the tax return is significant, then an Authentication Record must be 

attached. 
Publication 1438 December 2013 Section A 125

REJECT VALIDATION CRITERIA 

CODE (Continued) 

 

957 If the Authentication Record is present, Field 0080, Fiduciary’s Signature Date, 

must equal the processing year. 

 NOTE: For BATS returns submitted in December 2013, Field 0080 must still equal 

the Processing Year (2014). 

958 If Form 1041, Field 815 is significant, it must equal Field 070 of the Authentication 

Record. 

959 If Form 1041, Field 815 is significant, must equal five numeric position and not all 

zeros. 

960 The count for Authentication Records must equal the IRS count for Authentication 

Records within the return. 

999 Exceeded maximum number of errors (96). 
Publication 1438 December 2013 Section A 126

PAGE INTENTIONALLY BLANK. 
 

SECTION B
Publication 1438 December 2013 Section B 1

TABLE OF CONTENTS 

 

Reminders ...................................................... .....................................................3

Data Communications ................................................................................................... 4 

 .01 IRS Front-End Processing Subsystem (FEPS) .......................................... 6 

 1. File Transfer Protocols Character Code & File Compression ..................... 6 

 2. Trading Partner/Transmitter Interface (TPI)................................................ 6 

 3. Transmitter Profile Data Base (TPDB) ....................................................... 7 

 4. Asynchronous Communications Transmitter Interface ............................... 7 

 5. Examples .................................................................................................... 7 

 6. Suspended Transmitter .............................................................................. 7 

 7. Virus Detection Procedures ........................................................................ 8 

 8. Logon Validation Specifications .................................................................. 9 

 a. Transmission Inactivity..................................................................... 9 

 b. Changing File Transfer Protocol Indicator (FTP) ............................. 9 

 c. Changing File Compression ............................................................. 9 

 9. Trading Partner (1041 and ETD) Session Example ................................... 9 

 a. Successful Login – No Password Change Required ..................... 11 

 b. Successful Login Password Change Required .............................. 11 

 c. Unsuccessful Logon ...................................................................... 12 

 d. Registration of Shared Secrets ...................................................... 12 

 e. Changing Password ...................................................................... 17 

 f. Re-Enabling Account Using Shared Secrets ................................. 19 

 g. EMS Unavailable ........................................................................... 21

 h. EMS Main Menu Processing ......................................................... 21

 10. Changing Settings ...................................................................................... 27 

 a. Changing the Transmission Protocol ............................................. 27 

 b. Changing the Compression Method .............................................. 31

 11. Receiving Acknowledgements .................................................................... 35

 a. Suspended Transmitter Message .................................................. 37 

 12. Sending Files .............................................................................................. 38 

 a. Starting the Send Process ............................................................. 38 

 13. Request Transmission Status Report ........................................................ 41

 14. Changing Password ................................................................................... 43

 
Publication 1438 December 2013 Section B 2

TABLE OF CONTENTS, continued 

 15. Executing the State Return Menu ................................................................. 47

 a. State Return Menu ......................................................................... 48 

 b. Resetting a State File .................................................................... 49 

 c. Requesting a State File to Download Report ................................. 53

 d. Receiving State Return Files ......................................................... 56

 16. Resetting Acknowledgment File(s) ............................................................... 58

 17. Changing Shared Secrets ........................................................................... 64

 18. Logging Off the System ................................................................................ 68

 19. Trading Partner Sessions Examples ............................................................ 69

 Appendix A - GTX and Acknowledgment File Name Formats ................... 72

 Appendix B – XML Error Acknowledgement Format ................................. 76 

 Appendix C – EMS Communications and Encryption ................................ 84 

 Appendix D – Examples of Transmission Status Reports ......................... 96

 Appendix E – Guidelines for Trading Partners Using EMS ..................... 109

 Appendix F – Example Script to Pick Up 

 & Send a File 111

 Appendix G – EMS Password Rules ....................................................... 117

 Appendix H – EMS Password Screen Shot ............................................. 119

 Appendix I - Communication Error Messages ......................................... 157

 Appendix J – Acronym List ...................................................................... 166
Publication 1438 December 2013 Section B 3

Reminders 

DISABLE ACCOUNTS 

Transmitters accounts will disable after three consecutive unsuccessful login attempts. 

Previously they disable after six consecutive unsuccessful login attempts. 

Transmitters accounts will disable after 45 days of inactivity. 

Internet Filers 

Form 1041: 

efileB is used for Test returns that are processed at ECC-MEM

efileC is used for Production returns that are processed at ECC-MEM

Note: See the data communication section of the appropriate file specifications at 

www.irs.gov. 

Questions or problems should be directed to the e-Help Desk at 1-866-255-0654 (toll free), 

or e-mailed to e-helpmail@irs.gov. 
Publication 1438 December 2013 Section B 4

DATA COMMUNICATION 

Electronic Filers will transmit over the Public Switched Telephone Network 

or through the internet to the Front End Processing System (FEPS), also 

known as Electronic Management System (EMS) located at the Enterprise 

Computing Center (ECC) at Memphis, Tennessee and Martinsburg, 

West Virginia. 

 

HISTORICAL NOTE: In 1996, IRS began phasing in a UNIX-based Front End 

Processing Subsystem (FEPS), also known as the Electronic Management 

System (EMS), at the Enterprise Computing Center (ECC) at Memphis (formerly 

known as Tennessee Computing Center (TCC)) to eventually replace all of the 

IBM Series/1 Data Communications Subsystem (DCS). In processing year 1997, 

the Tennessee Computing Center (TCC) replaced the Series/1 DCS with the 

new FEPS. 

In 1997, the Austin Service Center (AUSC) also began phasing in the FEPS 

and in 1999 phased out the IBM Series/1. Beginning with PATS 1999, the 

IBM Series/1 mini-computers were retired from Andover (ANSC), 

Cincinnati (CSC), and Ogden Service Centers (OSC). Instead of installing 

the new FEPS in these centers all sites began using the FEPS in the ECC at 

Martinsburg, WV and Memphis, TN. 

 
Publication 1438 December 2013 Section B 5

DATA COMMUNICATION 

After pre-processing on the FEPS, the returns will be routed to their appropriate 

UNISYS machines at the ECC located at Martinsburg. All inquiries regarding 

transmission, rejects, problems, and BATS should be directed to OSPC by calling the 

toll-free e-Help Desk number 1-866-255-0654. 

NOTE: Transmitters who elect to use high-speed lines or expect to handle a large 

volume of electronic returns may request to lease their own dedicated line at the ECC 

located at Martinsburg. They must arrange to lease and install the line and purchase 

modems or routers at both ends. See Appendix C – Digital Service Information. 

NOTE: Transmitters who wish to file through their Internet Service Provider (ISP) must 

acquire e-file software that incorporates Secure Socket Layer (SSL) with a telnet/s 

protocol and the interface to the IRS gateway to the FEPS. See Appendix C – Internet 

Service information. 

 

NOTE: The FEPS uses a menu driven interface. The IRS systems are designed 

to handle large volume transmissions. The practice of transmitting many small batches 

saturates the indices and degrades the systems. It is recommended that Internet 

transmitters should file no more than 500 returns per transmission in case the session 

terminates prior to completion. If fewer than 500 returns are to be transmitted, it is 

recommended these returns be filed not more than once per drain. 

(See processing schedule on www.irs.gov) 

Dedicated, leased line transmitters may file up to 10,000 returns per transmission 

(Return Sequence Numbers 0000-9999); if fewer than 10,000 returns, the IRS 

recommends filing once per drain. 

 

NOTE: Please note that additional text has been added throughout which 

incorporates information retrieved from the Trading Partners Users 

Manual. 
Publication 1438 December 2013 Section B 6

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS)

 1. FILE TRANSFER PROTOCOLS CHARACTER CODE AND FILE 

 COMPRESSION 

 

a. File Transfer Protocols 

(1) FTP (with special permission – see note above) 

 (2) XMODEM-1K

 (3) YMODEM-Batch 

 (4) ZMODEM 

 

 Transmitters may use any telecommunications software that is compatible with 

the above file transfer protocols. 

 b. Character Codes 

 American Standard Code for Information Interchange (ASCII) 

 

 c. File Compression 

 COMPRESS 

 GZIP (Freeware available from www.gzip.org) 

NOTE: IRS does not support WINZIP or PKZIP. 

 2. TRADING PARTNER/TRANSMITTER INTERFACE (TPI) 

 The Trading Partner/Transmitter Interface (TPI) of the Front-End Processing 

 Subsystem (FEPS) has two components: the Operating System Interface 

 (OSI) and the Electronic Filing Systems Interface (EFSI). The OSI and EFSI

prompts and messages are in upper/lower case. The delete key (if the TP’s 

 terminal emulation software sends X’7F’) or simultaneously entering the

 Control (“Ctrl”) and Backspace keys may be used to correct a mistake 

 while entering the login identification and password, (OSI interface). After 

 successful login, the transmitter can use the Backspace key (also generated 

 by simultaneously entering the Control ("Ctrl") and "h" keys), (EFSI interface). 

All responses may be in upper or lower case EXCEPT the login identification 

and password, which are case-sensitive and must be entered with the exact 

case as it appears in the letter with your password and in the Transmitters 

Profile Data Base (TPDB). 

 All responses are echoed back except the password. On default prompts, 

 the cursor will be to the right of the colon and blank (": "). 
Publication 1438 December 2013 Section B 7

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS)

 

 3. TRANSMITTER PROFILE DATA BASE (TPDB) 

The Transmitter Profile Data Base (TPDB) keeps track of the sequence 

number for the ETIN to date. The sequence number is in the 

Acknowledgement Reference File Name on the FEPS. The Acknowledgement 

Reference File Name is composed of MMDDnnnn. The 4-digit sequence 

number represents the number of the transmissions to date for that 

ETIN. The Acknowledgement Reference File Name as well as ETIN, 

Julian Day and 2-digit sequence number for the Julian Day, and 

FEPS-assigned Global Transaction Key (GTX Key) are linked to your 

Acknowledgement files and can be searched by the e-Help Desk Staff 

Assistors to research the status of a transmission. 

4. ASYNCHRONOUS COMMUNICATIONS TRANSMITTER INTERFACE 

After dialing the assigned telephone number to the FEPS, the transmitter must 

first enter the carriage return <cr> character, which typically can 

be generated by simultaneously entering the Control ("Ctrl") and "m" keys. 

This alerts the Operating System to transmit an ASCII login prompt. 

 NOTE: Turn off call waiting (*70) before logging onto the FEPS to 

 avoid aborted sessions. (Check with your phone company to 

 verify use of *70 to disable call waiting). 

5. EXAMPLES

 In the examples below, boldface text indicates information sent by the 

transmitter. The system will echo transmitter input and send a carriage return 

"<cr>", followed by line feed "<lf>" after receipt of a "<cr>" from the 

transmitter. 

6. SUSPENDED TRANSMITTER

 A suspended transmitter will be allowed to log into EMS to continue 

 to receive Acknowledgements, but will not be allowed to transmit. 

 See Section 1-Data Communication .01.11.a. 
Publication 1438 December 2013 Section B 8

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS)

7. VIRUS DETECTION PROCEDURES FOR E-FILED TRANSMISSIONS FOR 

 TRADING PARTNERS 

a. The Front-End Processing System (FEPS) will scan every 

 transmission. 

 

b. If a virus is detected, FEPS will quarantine the file and 

immediately put a transmission Suspend Indicator on the 

Trading Partner (TP)’s profile. 

 

c. While online, the TP (transmitter) will see “SUSPENDED”,

but will be permitted to pick up Acknowledgement Files. 

 

d. The FEPS will create a Communications Error Message in a 

Communications Error Acknowledgement File, which will be 

in XML format, with the message VIRUS DETECTED and the 

name of the virus. 

e. The next time the TP logs in, the TP will receive this ACK 

file, but will not be able to transmit. The TP can continue 

to pick up all ACK Files. 

f. TP must remove infected data and call the appropriate e-Help 

Desk (e-HD) at 1-866-225-0654 (toll free) when ready to 

re-transmit. 

g. The e-HD will remove the Suspend Indicator so that the TP can 

re-transmit the file and begin transmitting new files. 

h. If another virus is detected, everything above will happen 

 again. 
Publication 1438 December 2013 Section B 9

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS)

 

8. LOGON VALIDATION SPECIFICATIONS 

 

 a. Transmission Inactivity 

 

 Any period of inactivity for 60 seconds will cause the line to be 

disconnected. It is assumed that the line is bad or that there are problems 

in transmission, so the line is disconnected to prevent the transmitter from 

being charged by the long-distance carrier for an inactive open line. 

 b. Changing File Transfer Protocol Indicator (FTP) 

 

 The File Transfer Protocol indicated by the Trading Partner is 

 shown by menu item number 3 in brackets. If the Trading Partner has 

 not specified a protocol, Z-modem is assigned as a default protocol. 

 A Trading Partner can choose menu Item 3 to change protocol. 

 c. Changing File Compression 

 The FEPS assigns by default no compression on the file transfer. 

 If the Trading Partner wants to use UNIX compression or GZIP 

 compression, this can be selected from menu Item 4. 

 See Exhibit 4-11. 

 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE 

The following discussion describes how a Trading Partner (TP) who 

 files Forms 1041 and ETDs will interact with the FEPS. The figures 

 are formatted for a word processing document and do not necessarily

 display the exact spacing that is used by the FEPS. 

 Note: Password rules can be found in Appendix G. 

The following discussion describes how a TP logs on to the system. 

When a TP connects to EMS, the “Authorized Use” banners shown in 

Exhibit 3-1 is displayed. 
Publication 1438 December 2013 Section B 10

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There is 

no right to privacy in this system. Unauthorized 

use of this system is prohibited and subject to criminal and civil 

penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.S.C. 7213A and 26 U.S.C. 7431).

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There is 

no right to privacy in this system. Unauthorized 

use of this system is prohibited and subject to criminal and civil 

penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.S.C. 7213A and 26 U.S.C. 7431).

Exhibit 3-1 Authorized Use Banners
Publication 1438 December 2013 Section B 11

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

 The TP is then prompted for his/her login id and password as shown in 

 Exhibit 3-2. (Note: Not only is the password not displayed, but 

 also there is no indication of how many characters the TP has typed).

login: xxxxxxxx 

Password:

 Exhibit 3-2 Login and Password Prompts 

 a. Successful Login – No Password Change Required 

If the TP correctly enters his/her EMS Login ID and password, there are 

several possible next steps: 

 The TP may be asked to register his/her Shared Secrets as described in 

Section 9d 

 The TP may be asked to change his/her password as described in Section 

9e 

 The official use banner and TP Main Menu may be displayed as described 

in Section 9h, if there are more than seven days until the TP’s password 

expires 

 The log on process may continue as described next in this section if the 

TP’s password expires in seven days or less 

b. Successful Login Password Change Required 

If the TP’s password will expire in seven days or less, then the message shown 

in Exhibit 3-3 is displayed and processing continues. (Note: “N” is replaced by the 

number of days remaining until the password must be changed.) Once the 

password has expired (90 days after the last password change) the TP must 

change his/her password as described in Section 9e. 

Password must be changed in N day(s).

 Exhibit 3-3 Password Change in N Days 
Publication 1438 December 2013 Section B 12

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

c. Unsuccessful Logon 

After each unsuccessful login attempt due to the TP entering an incorrect EMS 

Login ID or password, the system displays the message shown in Exhibit 3-4. 

Login incorrect

 Exhibit 3-4 Login Incorrect Message 

After three consecutive unsuccessful login attempts, the TP is disconnected. After 

three consecutive unsuccessful attempts with a correct EMS Login ID and an 

incorrect password (in one or more sessions), the TP's account is disabled. After 

the next log on attempt, the TP may then use his/her Shared Secrets to re-enable 

the account and reset his/her password as described in Section 9f. 

If the TP’s account has been disabled prior to the TP’s current session, the 

processing will continue as described in Section 9f. This would happen after a 

TP’s account has been inactive for 45 days on a PY2014 system or the TP 

previously failed to provide the correct password in his/her last three consecutive 

attempts. 

d. Registration of Shared Secrets 

There are times when a TP correctly supplies his/her EMS Login ID and 

password, and then is required to register his/her Shared Secrets before 

proceeding. These include: 

 The TP is a new user and the TP logs in to the system for the first time 

 The TP is an active PY2013 user and logs in to the system for the first time 

during the PY2014 filing season 

 The password was reset by the EMS System Administrator upon request 

from the TP 

Initially, the TP is prompted to register his/her Shared Secrets (ETIN, EFIN, zip 

code, phone number, and secret phrase). The TP is prompted to enter the 

Electronic Transmitter Identification Number (ETIN) as shown in Exhibit 3-5.
Publication 1438 December 2013 Section B 13

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

Enter your ETIN:

Exhibit 3-5 Shared Secret ETIN Prompt 

If the TP enters an ETIN that is not five digits, the message shown in Exhibit 3-6 

is displayed, and then the TP is prompted again as shown in Exhibit 3-5 to enter 

his/her ETIN. If this is the third unsuccessful attempt to enter a valid ETIN, the TP 

is disconnected. 

Invalid ETIN: must be 5 digits.

 Exhibit 3-6 ETIN Must Be 5 Digits Message 

If the TP enters a 5-digit ETIN that does not match the ETIN assigned to the EMS 

Login ID entered at the login prompt, the message shown in Exhibit 3-7 is 

displayed, and then the TP is prompted again as shown in Exhibit 3-5 to enter 

his/her ETIN. If this is the third unsuccessful attempt to enter a valid ETIN, the TP 

is disconnected. 

Invalid ETIN.

Exhibit 3-7 Invalid ETIN Message 

After successfully entering the ETIN, the TP is prompted to enter the TP's 

Electronic Filer Identification Number (EFIN) as shown in Exhibit 3-8.

Enter your EFIN associated with this ETIN:

Exhibit 3-8 Shared Secret EFIN Prompt 
Publication 1438 December 2013 Section B 14

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

If the TP enters an EFIN that is not six digits, the message shown in Exhibit 3-9 

is displayed, and then the TP is prompted again as shown in Exhibit 3-8 to enter 

his/her EFIN. If this is the third unsuccessful attempt to enter a valid EFIN, the 

TP is disconnected. 

Invalid EFIN: must be 6 digits.

Exhibit 3-9 Invalid EFIN Message 

After successfully entering the EFIN, the TP is prompted to enter his/her zip code 

as shown in Exhibit 3-10. 

Enter your zip code:

Exhibit 3-10 Shared Secret Zip Code Prompt 

If the TP enters a zip code that is not five digits, the message shown in Exhibit 3-

11 is displayed, and then the TP is prompted again as shown in Exhibit 3-10 to 

enter his/her zip code. If this is the third unsuccessful attempt to enter a zip code, 

the TP is disconnected. 

Invalid zip code: must be 5 digits.

Exhibit 3-11 Invalid Zip Code Message 

After successfully entering the zip code, the TP is prompted to enter his/her phone 

number as shown in Exhibit 3-12.

Enter your phone number:

Exhibit 3-12 Shared Secret Phone Number Prompt 
Publication 1438 December 2013 Section B 15

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

If the TP enters a phone number that is not ten digits, the message shown in 

Exhibit 3-13 is displayed, and then the TP is prompted again as shown in Exhibit 

3-12 to enter his/her phone number. If this is the third unsuccessful attempt to 

enter a phone number, the TP is disconnected. 

Invalid phone number: must be 10 digits.

Exhibit 3-13 Invalid Phone Number Message 

After successfully entering the phone number, the TP is prompted to enter his/her 

case-insensitive secret phrase and to confirm his/her secret phrase by re-entering 

it as shown in Exhibit 3-14. (Note: Not only are the initial secret phrase and the 

re-entered secret phrase not displayed, there is no indication of how many 

characters are typed by the TP.) 

Enter your secret phrase:

Re-enter your secret phrase:

Exhibit 3-14 Shared Secret Phrase Prompt 

If the TP does not enter the same secret phrase in response to the "Enter 

your secret phrase" and "Re-enter your secret phrase" prompts, then the message 

shown in Exhibit 3-15 is displayed. The TP is prompted again as 

shown in Exhibit 3-14 to enter his/her secret phrase. If this is the third 

unsuccessful attempt to enter the secret phrase, the TP is disconnected. 

Secret phrases don't match.

Exhibit 3-15 Unmatched Secret Phrase Message 
Publication 1438 December 2013 Section B 16

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

 

If the TP enters a secret phrase that does not meet the format requirements, the 

message shown in Exhibit 3-16 is displayed, and then the TP is prompted again 

as shown in Exhibit 3-14 to enter his/her secret phrase. (Note: The secret phrase 

must be 1 to 20 characters long. It may contain alphanumeric characters plus the 

special characters listed in Appendix G. It may not contain spaces. The secret 

phrase is not case sensitive.) 

 Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces.

Exhibit 3-16 Invalid Secret Phrase Message 

If the TP’s responses have met the rules for Shared Secrets, the Shared Secrets 

are stored and the message shown in Exhibit 3-17 is displayed. After the TP 

successfully enters his/her Shared Secrets, processing continues as described in 

Section 9e. with prompting the TP to enter his/her new password if one of the 

following conditions exist: 

 The TP is a new user and the TP logs in to the system for the first time 

 The password was reset by the EMS System Administrator upon request 

from the TP 

 The TP's password has expired 

Otherwise, if the TP is an existing user and successfully registers his/her Shared 

Secrets, Main Menu processing continues as described in Section 9h. 

Registration of Shared Secrets Successful.

Exhibit 3-17 Shared Secrets Successfully Changed Message 

(Note: The TP will be able to use the new Shared Secrets to reset his/her 

password, if necessary, at either EMS processing center.) 

If the TP has concurrent sessions, only one session can change the Shared 

Secrets. If the TP attempts to change Shared Secrets in a second session, while 

the first session is actively changing the Shared Secrets, the message shown in 

Exhibit 3-18 is displayed and the TP is disconnected. 
Publication 1438 December 2013 Section B 17

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

 Shared Secrets not changed. Another session is trying to change them.

Exhibit 3-18 Another Login Session Changing Shared Secrets Message 

If a system error occurs during the registration of Shared Secrets, the Shared 

Secrets may or may not have been stored. The message shown in Exhibit 3—19 

is displayed and the TP’s session is terminated. If the Shared Secrets were not 

stored, the TP is prompted for them during his/her next log on session. 

System error.

Exhibit 3-19 System Error Message 

 e. Changing Password 

A TP is required to change his/her password before proceeding to the Main Menu 

when one of the following conditions occurs: 

 The TP’s current password has expired after 90 days

 The TP successfully completed registration of Shared Secrets after the 

TP's password was reset by the EMS System Administrator 

 The new TP successfully completed registration of Shared Secrets 

 The TP did not successfully change his/her password when required during 

his/her previous log on session 

 The TP's account was disabled and the TP used his/her Shared Secrets to 

authenticate and re-enable the TP's account 

When any of these situations occur, the TP is prompted to enter a new password 

and to confirm his/her new password by re-entering it as shown in Exhibit 3-20.

Enter new password:

Re-enter new password:

Exhibit 3-20 New Password Prompts 
Publication 1438 December 2013 Section B 18

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

If the TP’s responses meet the rules for changing the password, the password is 

changed and the message shown in Exhibit 3-21 is displayed. (Note: Password 

rules can be found in Appendix G.) The TP will subsequently use the new 

password to log on to either EMS processing center. Main Menu processing then 

continues as described in Section 9h. 

Password changed.

 Exhibit 3-21 Password Change Confirmation 

However, if the TP’s responses to the password prompts do not meet the rules for 

changing the password, then an error message is displayed and the TP is 

prompted again as shown in Exhibit 3-20 to enter his/her password. A TP is given 

three tries to change his/her password. 

If the TP does not enter the same password in response to the “Enter new 

password” and “Re-enter new password” prompts, then the password is not 

changed and the message shown in Exhibit 3-22 is displayed. If the TP has 

unsuccessfully attempted to change his/her password less than three times, the 

TP is prompted for his/her new password as shown in Exhibit 3-20. If this is the 

third unsuccessful attempt, the TP is disconnected. 

New passwords don’t match.

Exhibit 3-22 Unmatched New Passwords Message 

If the TP enters a new password that does not meet the rules, then the password 

is not changed and the message shown in Exhibit 3-25 is displayed. If the TP has 

unsuccessfully attempted to change his/her password less than three times, the 

TP is prompted for his/her new password as previously shown in Exhibit 3-22. If 

this is the third unsuccessful attempt, the TP is disconnected. 

Password rule(s) have not been met.

Exhibit 3-23 Password Rule Violation Message 
Publication 1438 December 2013 Section B 19

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

If the TP has concurrent sessions, only one session can change the password. If 

the TP attempts to log on to a second session, while the first session is actively 

changing the password, the message shown in Exhibit 3-24 is displayed and the 

TP is disconnected. 

Login failed. Another session is trying to change the password.

Exhibit 3-24 Another Login Session Changing Password Message 

If a system error occurs during the change password operation, the password may 

or may not be changed. The message shown in Exhibit 3-25 is displayed and the 

TP is disconnected. The TP may need to try both his/her old and new passwords 

on his/her next login. 

System error.

Exhibit 3-25 System Error Message 

(Note: A successful password change is also synchronized between processing years.) 

f. Re-Enabling Account Using Shared Secrets 

If a TP’s account is disabled after 45 days of inactivity on a PY2010 system or the 

TP failed to provide a valid password in three consecutive attempts, the TP is 

given the opportunity to enter his/her Shared Secrets to re-enable his/her account 

as shown in Exhibit 3-26. If the TP calls the IRS e-Help Desk before the TP tries 

to use his/her Shared Secrets, and requests that his/her account be re-enabled, 

the TP may be directed to re-enable his/her account on the system by entering the 

TP's Shared Secrets. 

This account is currently disabled.

Do you wish to re-enable your account? Y/[N]:

Exhibit 3-26 Re-enable a Disabled Account Prompt 
Publication 1438 December 2013 Section B 20

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

If the TP enters anything other than “Y” or “y,” the TP's session is disconnected. If 

the TP responds to the prompt affirmatively, the TP is prompted to authenticate 

his/her account by entering the TP's previously entered Shared Secrets as shown 

in Exhibit 3-27.

Enter your ETIN:

Enter your EFIN associated with this ETIN:

Enter your zip code:

Enter your phone number:

Enter your secret phrase:

Exhibit 3-27 Shared Secrets Prompts 

After the TP successfully enters his/her previously entered Shared Secrets, the TP 

is prompted to enter his/her new password as described in Section 9e. 

However, if the TP enters incorrect answers to any of the Shared Secrets prompts 

in Exhibit 3-27, the message shown in Exhibit 3-28 is displayed, and the system 

prompts the TP again for his/her Shared Secrets as shown in Exhibit 3-27. If this 

is the third consecutive unsuccessful attempt (in one or more sessions) to enter 

the TP's Shared Secrets, the TP is disconnected, the account is locked, and the 

TP will not be able to log on again. 

Invalid Shared Secrets.

Exhibit 3-28 Invalid Shared Secrets Message 

If the TP attempts to log on after his/her account has been disabled and the TP 

unsuccessfully entered the Shared Secrets three times, the message shown in 

Exhibit 3-29 is displayed and the TP is disconnected. (Note: After the TP's 

account is locked, there is no prompt asking the TP whether the TP wishes to reenable account.) If this happens, the TP should contact the IRS e-Help Desk to 

request that his/her account be unlocked. 
Publication 1438 December 2013 Section B 21

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

This account is locked.

Please contact the IRS e-Help Desk for assistance.

Exhibit 3-29 Locked Account Message 

g. EMS Unavailable 

If the EMS application is not available when the TP attempts to log in, one 

of two messages is displayed after the login and password prompts. If EMS is 

unavailable because of scheduled down time, the message shown in Exhibit 3-30 

is displayed and the TP is disconnected. 

EFS is currently unavailable. Additional information may be available on IRS quick 

alerts.

Exhibit 3-30 EFS Unavailable Message 

If the EMS application is unavailable for unscheduled reasons or the maximum 

number of concurrent sessions has been reached, the message shown in 

Exhibit 3-31 is displayed and the TP is disconnected. 

EFS is busy. Wait at least 10 minutes, then retry.

Exhibit 3-31 EFS Busy Message 

h. EMS Main Menu Processing 

Once the TP has successfully completed the login process (including registering 

Shared Secrets and/or changing his/her password, if necessary), the “last login” 

message is displayed as shown in Exhibit 3-32.
Publication 1438 December 2013 Section B 22

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

Last login: Tue Sep 4 10:39:31 from computer name

Exhibit 3-32 Last Login Message 

The “Official Use” banners shown in Exhibit 3-33 is then displayed. 
Publication 1438 December 2013 Section B 23

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There is no 

right to privacy in this system. Unauthorized 

use of this system is prohibited and subject to criminal and civil 

penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431).

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There is no 

right to privacy in this system. Unauthorized 

use of this system is prohibited and subject to criminal and civil 

penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431).

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # #

 # # # ####

 # ##### #

 # # # # #

 # # # ####

 U.S. Government computer

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

 Exhibit 3-33 "Official Use" Banners
Publication 1438 December 2013 Section B 24

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

 Next, the Main Menu is displayed as shown in Exhibit 3-34. 

 MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

 Exhibit 3-34 Main Menu 
Publication 1438 December 2013 Section B 25

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) 

9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

From the Main Menu, the non-State TP can now choose to end the session, 

receive acknowledgment files and transmit a file, change the protocol and/or 

compression settings, request a Transmission Status Report, change his/her 

password, reset acknowledgment file(s), or Change Shared Secrets. Whenever 

the TP completes options 2 through 6, option 8, or option 9, the TP is 

automatically returned to the Main Menu screen. If a non-State TP selects option 

7, the message shown in Exhibit 3-35 is displayed along with the Main Menu. If 

the non-State TP selects option 7 three times, the TP is disconnected. 

 MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [NONE]

5) Request Transmission Status Report 

6) Change Password

7) Shown State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

 Enter your choice: 7 

 Invalid option. For State use only.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets
Publication 1438 December 2013 Section B 26

Enter your choice: 

 Exhibit 3-35 Initial Main Menu for State TP 
Publication 1438 December 2013 Section B 27

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

From the Main Menu, the State TP can now choose to end the session, receive 

acknowledgment files and transmit a state ACK file, change the protocol 

and/or compression settings, request a Transmission Status Report, change 

his/her password, request the State Return Menu to perform the State functions 

described in Section 9, or reset acknowledgment file(s), or Change Shared Secrets. 

Whenever the TP completes options 2 through 9, the State TP is automatically 

returned to the Main Menu screen. 

If any TP enters a character that is not one of the listed number choices, i.e., is not 

1-8, then an invalid menu selection message along with the Main Menu is 

displayed. An example is provided in Exhibit 3-36. If the TP fails to make a valid 

selection in three attempts, the TP is disconnected. 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 0

Invalid menu selection. Try again.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

 Exhibit 3-36 Invalid Main Menu Selection 
Publication 1438 December 2013 Section B 28

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

 9. TRADING PARTNER (1041 and ETD) SESSION EXAMPLE (con’t)

For all TPs, the current file transfer protocol is displayed in brackets 

next to the “Change File Transfer Protocol” menu item. Likewise, the TP’s

current compression method is displayed in brackets next to the “Change

Compression Method” menu item. The possible file transfer protocols and

compression method values are identified in Section 4 where the “File Transfer 

Protocols” and “File Compression Methods” menus are discussed.

It should be noted that a TP’s initial compression method is “NONE.” 

Since EMS does not auto-sense compressed files, a TP must select a 

compression method before submitting compressed files. If the TP has 

selected a compression method, his/her acknowledgment files and 

Transmission Status Report are compressed and returned using the 

selected compression method. 

At any prompt, if the TP does not respond in 60 seconds the following 

message is displayed: “DISCONNECTING FROM EFS.” and the TP is 

disconnected. 
Publication 1438 December 2013 Section B 29

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

10. CHANGING SETTINGS 

This section explains how to change the TP’s communication protocol 

and compression settings. 

a. Changing the Transmission Protocol 

To change the transmission protocol, the TP chooses “Change File 

Transfer Protocol” as shown in Exhibit 4-1.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 3 

Exhibit 4-1 Choosing Change File Transfer Protocol 

When the TP chooses “Change File Transfer Protocol,” the menu shown

depends on whether or not the TP has been approved to use the FTP protocol 

(see Appendix C for FTP usage). If the TP cannot use the FTP protocol, the 

menu shown in Exhibit 4-2 is displayed. Brackets frame the TP’s current file 

transfer protocol. The TP’s initial setting is “ZMODEM.”

FILE TRANSFER PROTOCOLS MENU

1) Return to MAIN MENU

2) [ZMODEM]

3) XMODEM-1K

4) YMODEM BATCH

Enter your choice: 

Exhibit 4-2 Initial File Transfer Protocol Menu Display without FTP 
Publication 1438 December 2013 Section B 30

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

If the TP has been approved to use the FTP protocol, he/she must 

provide certain configuration information to the IRS before being 

able to use FTP. Once the TP’s FTP configuration information has

been added to the EMS system, then the menu shown in Exhibit 4-3 

is displayed. 

 FILE TRANSFER PROTOCOLS MENU

 1) Return to MAIN MENU

2) [ZMODEM]

3) XMODEM-1K

4) YMODEM BATCH 

5) FTP 

 Enter your choice: 

Exhibit 4-3 Initial File Transfer Protocol Menu Display with FTP 

The TP can change the protocol or return to the Main Menu. 

Exhibit 4-4 demonstrates the TP changing his/her file transfer 

protocol to FTP. 

FILE TRANSFER PROTOCOLS MENU

1) Return to MAIN MENU

2) [ZMODEM]

3) XMODEM-1K

4) YMODEM BATCH

5) FTP

Enter your choice: 5

Exhibit 4-4 Changing File Transfer Protocol to FTP 
Publication 1438 December 2013 Section B 31

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

After the TP selects a protocol, the Main Menu is redisplayed with the selected 

protocol in brackets as shown in Exhibit 4-5. This protocol 

setting is saved and is used for all future incoming/outgoing file 

transfers unless the TP changes the protocol again. 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

 Exhibit 4-5 Redisplay of Main Menu after Protocol Change 

While in the File Transfer Protocols Menu, any character other than one 

of the menu number choices is considered invalid (as shown in Exhibit 4-6). 

 FILE TRANSFER PROTOCOLS MENU

1) Return to MAIN MENU

2) [ZMODEM]

3) XMODEM-1K

4) YMODEM BATCH 

5) FTP

 

 Enter your choice: 0

Exhibit 4-6 Invalid File Transfer Protocol Menu Selection 
Publication 1438 December 2013 Section B 32

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

If the TP enters an invalid character, an invalid menu selection message 

along with the File Transfer Protocols Menu is displayed as shown in 

Exhibit 4-7. If the TP fails to make a valid selection in three attempts, the TP will 

be disconnected. 

 Invalid menu selection. Try again.

 FILE TRANSFER PROTOCOLS MENU

1) Return to MAIN MENU

2) [ZMODEM]

3) XMODEM-1K

4) YMODEM BATCH 

5) FTP 

 Enter your choice: 

Exhibit 4-7. Invalid File Transfer Protocol Menu Selection Error Message 

 

After the TP chooses a valid option from the File Transfer Protocols Menu or 

chooses “Return to MAIN MENU,” the Main Menu is redisplayed with the newly 

chosen protocol in brackets (Exhibit 4-8). 

MAIN MENU

1. Logoff

2. Receive/Send File(s)

3. Change File Transfer Protocol [FTP]

4. Change Compression Method [NONE]

5. Request Transmission Status Report

6. Change Password

7. Show State Return Menu (available for State use only)

8. Reset Acknowledgment Files(s)

9 Change Shared Secrets

Enter your choice: 

Exhibit 4-8 Redisplay of Main Menu after Protocol Change 

 The TP can choose any menu item to continue or choose Logoff to end the 

 session. 
Publication 1438 December 2013 Section B 33

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

b. Changing the Compression Method

To change the compression method, the TP chooses “Change 

Compression Method” from the Main Menu as shown in Exhibit 4-9.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 4

Exhibit 4-9 Choosing Change Compression Method 

 The File Compression Methods Menu is displayed as shown in Exhibit 4-10. 

 Brackets frame the current compression method. 

FILE COMPRESSION METHODS MENU

1) Return to MAIN MENU

2) [None]

3) GZIP

4) COMPRESS

Enter your choice: 3

Exhibit 4-10 Initial File Compression Methods Menu Display 

 

 * See Note on next page regarding Compression methods. 
Publication 1438 December 2013 Section B 34

DATA COMMUNICATION 

Note: The two supported compression methods are gzip (a freeware program 

available at www.gzip.org) and compress (a Unix compression utility). If the TP 

chooses 3) GZIP or 4) COMPRESS and sends a file that was compressed using 

PKZIP file format 2.04g, EMS is able to decompress the file. EMS Ack files that 

are returned to the TPs are named based on the compression method chosen. 

For example, a TP sends in a file named abc.zip compressed with PKZIP 9 and 

chooses option 3) GZIP. The Ack file returned will have the extension beginning 

with .GZ. See Exhibit A-1 in Appendix A for the complete list of possible Ack file 

names. PKZIP and WINZIP will then decompress these files successfully. PKZIP 

9 and WINZIP 9 were both successfully tested with EMS. EMS does not support 

the use of PKZIP’s new encryption capabilities because of the “key management” 

issue. 

The TP can change his/her compression method or return to the Main 

Menu. Exhibit 4-11 demonstrates the TP changing his/her compression 

method to gzip. 

FILE COMPRESSION METHODS MENU

1) Return to MAIN MENU

2) [None]

3) GZIP

4) COMPRESS

Enter your choice: 3

Exhibit 4-11 Changing Compression Method to GZIP 
Publication 1438 December 2013 Section B 35

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

After the TP chooses a compression method, the Main Menu is redisplayed 

with the selected method framed by brackets as shown in Exhibit 4-12.

This compression method setting is saved and is used for all future 

incoming/outgoing file transfers unless the TP changes the compression 

method again. The TP’s initial setting is “None.” Before using 

compression, the TP must select a method from the File Compression 

Methods Menu. (If, after choosing the compression method, the TP 

sends a file and EMS fails to decompress it, the file is rejected 

and an error acknowledgment is sent to the TP. Refer to Appendix B 

for the format of this error acknowledgment). 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [GZIP]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

Exhibit 4-12 Main Menu Display After Change Compression 

 Method Menu

While in the File Compression Methods Menu, any character other than one of 

 the menu number choices is considered invalid shown in Exhibit 4-13. 

FILE COMPRESSION METHODS MENU

1) Return to MAIN MENU

2) [None]

3) GZIP

4) COMPRESS

Enter your choice: 5

Exhibit 4-13 Invalid File Compression Menu Selection 
Publication 1438 December 2013 Section B 36

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

 If the TP enters an invalid character, an invalid menu selection message along 

 with the File Compression Methods Menu is displayed as shown in Exhibit 4-14. 

 If the TP fails to make a valid selection in three attempts, the TP is disconnected.

Invalid menu selection. Try again.

FILE COMPRESSION METHODS MENU

1) Return to MAIN MENU

2) None

3) [GZIP]

4) COMPRESS

Enter your choice: 

Exhibit 4-14 Invalid File Compression Methods Menu Selection Response 

After the TP chooses a valid option from the File Compression Methods 

Menu or chooses “Return to MAIN MENU,” the Main Menu is redisplayed

with the newly chosen compression method in brackets (Exhibit 4-15). 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [GZIP]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

Exhibit 4-15 Main Menu Display After Change Compression Method Menu 

The TP can now choose any menu item to continue or choose Logoff to 

end the session. 
Publication 1438 December 2013 Section B 37

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

11. RECEIVING ACKNOWLEDGMENTS 

From the Main Menu, the TP receives acknowledgment files and/or 

transmits a file by choosing “Receive/Send File(s).” This section discusses 

receiving acknowledgment files, and Data Communication .01.12. discusses 

sending files to the EMS System.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [GZIP]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 2

Exhibit 5-1 Choosing Receive/Send File(s) 

When the TP chooses the “Receive/Send File(s)” menu item, the EMS TP 

Interface software checks to see if there are acknowledgment files to be sent 

to the TP. If there are no acknowledgment files, the message in Exhibit 5-2 

is displayed and processing continues as discussed in Data Communication 

.01.12. This allows TPs to submit files even if there are no acknowledgment 

files waiting delivery. 

Number of Acknowledgment File(s) in outbound mailbox: 000

Exhibit 5-2 Zero Acknowledgment File Display 
Publication 1438 December 2013 Section B 38

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

11. RECEIVING ACKNOWLEDGMENTS, continued 

If there are acknowledgment files, the text shown in Exhibit 5-3 is displayed. 

The message shows the number of acknowledgment files waiting delivery to 

the TP. All acknowledgment files waiting delivery to the TP are delivered 

before the TP can submit a file. The count of acknowledgment files is 

updated every time the TP selects item 2) Receive/Send File(s), from the 

Main Menu. Additional acknowledgment files that were generated during 

the session are reflected in this count. 

Number of Acknowledgment File(s) in outbound mailbox: 003 

Are you ready to receive files? Y/[N]: Y or y

Exhibit 5-3 One or More Acknowledgment Files Display 

If the TP enters anything other than “Y” or “y,” the Main Menu as shown in 

 Exhibit 5-1 is redisplayed. If the TP fails to respond affirmatively three 

 consecutive times he/she is disconnected. 

If the TP responds to the prompt affirmatively, a message notifying the TP that 

the file transfer is about to begin is displayed. The message depends on the 

protocol being used. For Zmodem, Xmodem or Ymodem, the message in Exhibit 

5-4 is displayed. For FTP, the message shown in Exhibit 5-5 is displayed. The 

file transfer begins after the appropriate notice. 

 EFS ready for modem download.

 

 Exhibit 5-4 Modem Download Notice 

 Putting File(s) by FTP.

 

Exhibit 5-5 FTP “Putting Files” Notice 

All acknowledgment files are sent as separate files. If the TP is also 

using compression, each file is separately compressed. (See Appendix A 

for a description of acknowledgment file names). 
Publication 1438 December 2013 Section B 39

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

11. RECEIVING ACKNOWLEDGMENTS, continued 

If the TP interface software detects that the transmission did not 

complete successfully, the message in Exhibit 5-6 is displayed followed 

by the Main Menu (Exhibit 5-1). If this happens three times in a row, 

the TP will be disconnected. 

 Error transmitting Acknowledgement File(s).

Exhibit 5-6 Acknowledgment File Transmission Error Message 

If the TP interface software does not detect an error, the message 

shown in Exhibit 5-7 is displayed. 

 Acknowledgement File(s) transmission complete. 

Exhibit 5-7 Acknowledgement File Transmission Complete Message 

 a. Suspended Transmitter Message 

 Next, the TP is asked if he/she wants to send a file. Item 12 discusses sending 

 files. After the receive acknowledgment process has completed, if the TP has 

 been suspended, he/she is not allowed to transmit new files. Instead, the 

message “SUSPENDED TRANSMITTER/ETIN” is displayed, and the TP is 

 disconnected from EMS (Exhibit 5-8). 

 SUSPENDED TRANSMITTER/ETIN.

 Disconnecting from EFS. 

Exhibit 5-8 Suspended TP Message 

A suspended transmitter is allowed to log on to the EMS to continue to receive 

Acknowledgements but not allowed to transmit. Suspension occurs for the 

following reasons: 

 

 Submission of a file with a virus (refer to Appendix B) 

 Submission of a file with an XML threat (refer to Appendix B) 

 Suspension by tax examiner for procedural reasons 

Should this occur, the TP must contact the IRS e-Help Desk to request removal 

 of the suspended status. 
Publication 1438 December 2013 Section B 40

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

12. SENDING FILES 

 a. Starting the Send Process

This section describes the process of transmitting files to EMS. 

It details the messages and prompts for TPs registered as transmitters. 

After the receive acknowledgements process has completed, or if there 

 are no acknowledgment files to receive, the TP is asked if he/she wants 

 to send a file as shown in Exhibit 6-1.

Do you want to send a file? Y/[N]: Y or y

Exhibit 6-1 Send Tax Return File Prompt 

If the TP enters anything other than “Y” or “y,” the Main Menu as shown in 

Exhibit 5-1 is redisplayed. If there are no acknowledgment files for the TP 

to receive and the TP fails to respond affirmatively three times in a row, 

the TP is disconnected. 

Otherwise, the next prompt depends on the file transfer protocol being 

 used. If the TP is using Zmodem, Xmodem, or Ymodem, he/she is 

 prompted to start the file transfer as shown in Exhibit 6-2. 

Enter an upload command to your modem program now.

Exhibit 6-2 Modem Upload Prompt 

If the TP is using the FTP protocol, he/she is prompted to supply a file 

name as shown in Exhibit 6-3. After supplying the file name the TP is notified 

that the FTP transfer is beginning. This notice is also shown in Exhibit 6-3. (See 

next page for Exhibit 6-3). 
Publication 1438 December 2013 Section B 41

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

12. SENDING FILES, Starting the Send Process (continued) 

 

Enter the LOCAL name of the file you are sending from your 

 system: myfile

 Getting file by FTP.

 

Exhibit 6-3 FTP File Name Prompt 

If the TP responds to the filename prompt in Exhibit 6-3 with only a 

carriage return (<CR>), then the notice shown in Exhibit 6-4 is displayed. 

If the TP responds with only a <CR> three times in a row, the TP is 

disconnected. 

Invalid file name.

Enter the LOCAL name of the file you are sending from your

 system: <CR>

Exhibit 6-4 Invalid File Name Message 

Once the TP has been notified that the file transfer is beginning 

(Exhibit 6-2 or 6-3), the TP has 60 seconds to begin his/her file transfer. If the 

EMS does not receive at least part of the TP’s file within 60 seconds, the TP is 

disconnected. 

If the TP Interface software detects that the transmission did not complete 

successfully, the message in Exhibit 6-5 is displayed followed by the Main Menu. 

If this happens three consecutive times, the TP is disconnected. 

Error receiving file. You must send it again.

Exhibit 6-5 Transmission Receipt Error Message 
Publication 1438 December 2013 Section B 42

DATA COMMUNICATION 

12. SENDING FILES (continued) 

If the TP Interface software does not detect an error, the transmission confirmation 

 message shown in Exhibit 6-6 is displayed followed by the Main Menu (Exhibit 6-7). 

If the TP hangs up without receiving the confirmation message, there is no 

guarantee that the EMS will process the file(s). 

The transmission confirmation message contains the Global Transaction Key 

 (GTX Key) and the ACK File Reference Name. The GTX Key is the unique 

 identifier assigned by the EMS to the file sent by the TP, and is used to track the 

 processing of the file and its subsequent acknowledgment. The ACK File 

 Reference Name is used when constructing the name of the acknowledgment file 

delivered to the TP. (See Appendix A for a description of the GTX Key and its 

relationship to the ACK File Reference Name.) 

 Transmission file has been received with the following GTX Key:

U20101020123423.1700 10200001

Exhibit 6-6 Transmission Confirmation Message Display 

The Main Menu is displayed again as shown in Exhibit 6-7 (next page). 

The TP can choose any menu item to continue or Logoff to end the session. 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [GZIP]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

Exhibit 6-7 Main Menu Display 

See Section 12, Exhibit 12-1 for an example of a complete session. 
Publication 1438 December 2013 Section B 43

DATA COMMUNICATION 

13. REQUEST TRANSMISSION STATUS REPORT 

A Transmission Status Report may be requested from the Main Menu shown 

in Exhibit 7-1. Examples of Transmission Status Reports are contained in 

Appendix D. A transmission status report will show the status of all 

transmissions submitted by the TP since 12:00 a.m. five days ago. For State 

TPs the report also shows the status of all state acknowledgments that have 

been received and redirected to other TPs since 12:00 a.m. five days ago. 

Only one report may be requested per TP session. The report is returned 

to the TP in a Hypertext Markup Language (HTML) format file that is suitable 

for offline viewing with a Web browser (or other product which recognizes 

HTML format). 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [GZIP]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 5

Exhibit 7-1 Choosing Request Transmission Status Report 

When the TP chooses the “Request Transmission Status Report” menu item, a 

message notifying the TP that the report transfer is about to begin is displayed. 

The message depends on the protocol being used. For Zmodem, Xmodem, or 

Ymodem, the message in Exhibit 7-2 is displayed. For FTP, the message 

shown in Exhibit 7-3 is displayed. The file transfer will begin after the appropriate 

message. 

EFS ready for Report download. 

Exhibit 7-2 Modem Download Message 

Putting Report by FTP. 

Exhibit 7-3 FTP “Putting Report File” Message
Publication 1438 December 2013 Section B 44

DATA COMMUNICATION 

13. REQUEST TRANSMISSION STATUS REPORT (continued) 

If the TP has selected compression, the report is compressed. (See Appendix D 

 for a description of Transmission Status Report file names.) 

If the TP Interface software detects that the transmission did not complete 

 successfully, the message in Exhibit 7-4 is displayed followed by the Main 

 Menu. If this happens three times in a row, the TP is disconnected. 

Error transmitting Report File.

Exhibit 7-4 Report File Transmission Error Message 

If the TP Interface software does not detect an error, the message 

shown in Exhibit 7-5 is displayed. 

Report File transmission complete. 

Exhibit 7-5 Report File Transmission Complete Message 

After the file transfer has completed, the Main Menu is redisplayed. 

TPs can make only one report request per session. If the TP tries to request a 

report again, the message shown in Exhibit 7-6 is displayed followed by the Main 

Menu. If this happens three times in a session, the TP is disconnected. 

Only one Report request allowed. 

Exhibit 7-6 Report Request Error 
Publication 1438 December 2013 Section B 45

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

14. CHANGING PASSWORD 

TPs are responsible for maintaining their passwords. When a TP 

changes his/her password at one EMS processing center, it will be 

propagated to the other EMS processing center. Therefore, a TP should 

only execute the change password procedures once per new password. 

To change his/her password, the TP chooses “Change Password”

as shown in Exhibit 8-1.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 6 

Exhibit 8-1 Choosing “Change Password”

The TP is then prompted to enter his/her current password and to enter 

his/her new password twice as shown in Exhibit 8-2. Not only will the 

passwords not be displayed, but also there will be no indication of how 

many characters the TP has typed. 

The new password must meet the rules described in Appendix G. 

Enter current password:

Enter new password:

Re-enter new password:

Exhibit 8-2 Current and New Password Prompts 
Publication 1438 December 2013 Section B 46

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

14. CHANGING PASSWORD, continued 

If the TP’s responses meet the rules for changing the password, the 

password is changed and the message shown in Exhibit 8-3 is displayed. 

The TP will now use the new password to log into any EMS processing 

center. The Main Menu is then redisplayed as shown in Exhibit 8-4.

Password changed.

Exhibit 8-3 Password Change Confirmation 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

Exhibit 8-4 Redisplay of Main Menu 

If the TP’s responses to the password prompts do not meet the rules for 

changing the password, then an error message is displayed. A TP is given at 

most three tries per session to change his/her password. 

If the TP incorrectly enters his/her current password, the password is not 

changed and the message shown in Exhibit 8-5 is displayed. If the TP has 

unsuccessfully attempted to change his/her password less than three times, 

he/she is prompted for his/her current and new passwords as previously shown 

in Exhibit 8-2. If this is the third unsuccessful attempt, then the Main Menu is 

redisplayed as previously shown in Exhibit 8-4.
Publication 1438 December 2013 Section B 47

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

14. CHANGING PASSWORD, continued 

Incorrect current password.

Exhibit 8-5 Incorrect Current Password Message 

If the TP does not enter the same password in response to the “Enter new 

password” and “Re-enter new password” prompts, then the password is not 

 changed and the message shown in Exhibit 8-6 is displayed. If the TP has 

 unsuccessfully attempted to change his/her password less than three times, 

 he/she is prompted for his/her current and new passwords as previously shown 

 in Exhibit 8-2. If this is the third unsuccessful attempt, then the Main Menu is 

 redisplayed as previously shown in Exhibit 8-4.

New passwords don’t match.

Exhibit 8-6 Unmatched New Passwords Message 

If the TP enters a new password that does not meet the rules identified in 

Appendix G, then the password is not changed and the message shown 

in Exhibit 8-7 is displayed. If the TP has unsuccessfully attempted to change 

his/her password less than three times, he/she is prompted for his/her current 

and new passwords as previously shown in Exhibit 8-2. If this is the third unsuccessful attempt, then the Main Menu is redisplayed as shown in Exhibit 8-4.

Password rule(s) have not been met.

Exhibit 8-7 Password Rule Violation Message 

If it has been less than seven days since the last time the TP changed his/her 

password, then the password is not changed and the message shown in Exhibit 

8-8 is displayed. The TP is then returned to the Main Menu as previously shown 

in Exhibit 8-4. If it has been less than seven days and the TP needs to change 

his/her password, he/she should contact the IRS e-Help Desk. 
Publication 1438 December 2013 Section B 48

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

14. CHANGING PASSWORD, continued 

Less than 7 days from last change. Password not changed.

Exhibit 8-8 Less Than 7 Days Message 

If the TP has concurrent sessions, only one can change the password. If the TP 

 attempts to change his/her password in more than one session, only one will be 

 allowed and the message shown in Exhibit 8-9 is displayed to the other 

 session(s). After this message is displayed, the TP is returned to the Main Menu 

as previously shown in Exhibit 8-4.

Password not changed. Another session is trying to change the 

password.

Exhibit 8-9 Another Session Changing Password Message 

If a system error occurs during the change password operation, the password 

may or may not be changed. The messages shown in Exhibit 8-10 are displayed 

and the TP’s session is terminated. The TP may need to try both his/her current 

and new passwords on his/her next login. 

System error. 

DISCONNECTING FROM EFS.

Exhibit 8-10 System Error and Disconnecting Message 
Publication 1438 December 2013 Section B 49

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

14. CHANGING PASSWORD, continued 

The TP can only choose the “Change Password” menu item once during a 

session. If the TP chooses the “Change Password” menu item more than

once, the message shown in Exhibit 8-11 is displayed immediately. If this 

happens three times in a session, the TP is disconnected; otherwise the Main 

Menu is redisplayed as previously shown in Exhibit 8-4. 

 

 Note: The TP will not go through the password prompts for this scenario. 

Can only choose Change Password once.

Exhibit 8-11 Change Password Once Message 

Except in the case of a system error the Main Menu is displayed as previously 

shown in Exhibit 8-4 after the TP completes the change password process 

whether or not he/she was successful. 

15. EXECUTING THE STATE RETURN MENU 

 The State TP chooses “Show State Return Menu” (available for State use only) to 

 retrieve state return data, reset state return files, or to generate a “State Files to 

 Download Report”. 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 

Exhibit 9-1 Choosing “Show State Return Menu” 
Publication 1438 December 2013 Section B 50

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

 a. State Return Menu 

When the State TP chooses “Show State Return Menu (available for State use 

only)” from the Main Menu, the State Return Menu shown in Exhibit 9-2 is 

displayed. 

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-2 State Return Menu 

If the State TP enters a character that is not one of the listed number choices, 

then an invalid menu selection message along with the State Return Menu is 

displayed as shown in Exhibit 9-3. If the State TP fails to make a valid selection 

from the State Return Menu in three attempts, the State TP is disconnected. 

Invalid menu selection. Try again.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-3 Invalid Menu Selection Message 

After the State TP completes tasks on the State Return Menu and chooses 

“Return to MAIN MENU,” the Main Menu is redisplayed (Exhibit 9-1). The State 

TP can continue selecting menu options or choose “Logoff” from the Main Menu 

to end the session. 
Publication 1438 December 2013 Section B 51

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

b. Resetting A State File 

When the State TP chooses “Reset State File” from the State Return Menu,

the State TP is asked to enter the state file sequence number as shown 

in Exhibit 9-4.

Enter State File sequence number or press Enter to return to menu:

Exhibit 9-4 Reset State File Prompt 

If the State TP depresses "Enter" without entering a state file 

sequence number, the State TP is returned to the State Return Menu 

(Exhibit 9-2). If the State TP enters a non-numeric entry, the State 

TP is returned to the State Return Menu after being informed of an 

invalid file sequence number entry as shown in Exhibit 9-5. If the 

State TP fails to enter a valid state file sequence number in three 

attempts, the State TP is disconnected. 

Invalid file sequence number.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-5 Invalid File Sequence Number Message 

If the State TP enters a valid state sequence number and the state 

file is successfully reset so that the state can download the file, 

a reset message is displayed that contains the state filename as 

shown in Exhibit 9-6.
Publication 1438 December 2013 Section B 52

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

Flag reset to allow downloading of requested State File <filename>.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-6 State File Reset Message 

If an error is detected when trying to reset the state file, one of 

the following messages is displayed followed by the State Return Menu 

as shown in (Exhibits 9-7, 9-8, 9-9, or 9-10): 

Unable to locate requested State File <filename>.

State File <filename> not reset.

Please contact the IRS e-Help Desk for assistance.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-7 Unable to Locate State File Message 
Publication 1438 December 2013 Section B 53

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

System indicates requested State File <filename> has not been sent. 

State File <filename> not reset.

Please contact the IRS e-Help Desk for assistance.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-8 State File not Sent Message 

System indicates requested State File <filename> is in use.

State File <filename> not reset.

Please contact the IRS e-Help Desk for assistance.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-9 State File in Use Message 
Publication 1438 December 2013 Section B 54

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

Unable to locate information for requested State File <filename>.

State File <filename> not reset.

Please contact the IRS e-Help Desk for assistance.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-10 Unable to Locate State File Information Message 

If the State TP encounters errors three consecutive times when trying 

to reset the state file, the State TP is disconnected. 

If the State TP reaches the limit for the number of state files that can be reset in 

one State Return Menu session (ten is the limit), and the State TP selects “Reset 

State File” from the State Return Menu, the message shown in Exhibit 9-11 is 

displayed followed by the State Return Menu. If the State TP selects “Reset 

State File” three times after the state file reset limit, the State TP is disconnected. 

 

Only ten State Files can be reset in one session.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-11 Ten State Files Reset Limit Message 
Publication 1438 December 2013 Section B 55

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

 c. Requesting a State File to Download Report 

When the State TP chooses “Request State Files to Download Report” from the 

State Return Menu and no state files are available to send to the State TP, the 

message shown in Exhibit 9-12 is displayed followed by the State Return Menu. 

If this happens three times in a row, the State TP is disconnected. 

No State Files to download. No Report is available. 

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-12 No State Files to Download Report Message 

When the State TP chooses “Request State Files to Download Report” from the 

State Return Menu, and there are state files to download, the State Files 

Download Report is transmitted to the State TP using the current default file 

transfer protocol and the compression method settings displayed on the Main 

Menu. A message notifying the State TP that the report transfer is about to begin 

is displayed. For Zmodem, Xmodem, or Ymodem, the message in Exhibit 9-12 is 

displayed. For FTP, the message shown in Exhibit 9-14 is displayed. The file 

transfer will begin after the appropriate notice. 

Beginning Report download.

 Exhibit 9-13 Modem Download Report Notice 

Putting Report by FTP.

 Exhibit 9-14 FTP Download Report Notice 

If the State TP is using GZIP compression, the file will be named 

MMDDhhmm_SRS.gz. If the State TP is using COMPRESS compression, the 

file will be named MMDDhhmm_SRS.Z. If the State TP is not using compression, 

the file will be named MMDDhhmm_SRS.txt. 
Publication 1438 December 2013 Section B 56

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

If the report file transmission did not complete successfully, the message shown 

in Exhibit 9-15 is displayed followed by the State Return Menu. If this happens 

three times in a row, the State TP is disconnected. 

Error transmitting Report File.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-15 Error Transmitting Report File Message 

If the report file is transmitted successfully, the message shown in 

Exhibit 9-16 is displayed followed by the State Return Menu. 

Report File transmission complete.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-16 Report File Transmission Complete Message 

The State TP can make only one State File to Download report request per State 

Return Menu session. If the State TP tries to request a report again, the 

message shown in Exhibit 9-17 is displayed followed by the State Return Menu. 

If this happens three times in a State Return Menu session, the State TP is 

disconnected. 
Publication 1438 December 2013 Section B 57

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

Only one Report request allowed.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-17 One Report Request Allowed Message 

Exhibit 9-18 shows an example of the State Files to Download Report. 

State Files to Download Report

 Run Date: 2007-05-15 12:23:50

 Location: Enterprise Computing Center at Memphis

 FILE NUMBER COMPRESSED

 NAME DATE/TIME LOADED TEST RETURNS FILE SIZE

 ------------ ------------------ -------- ------- ----------

 ga274.gz 2007-05-14 13:35:50 N 3000 1971147

 ga275.gz 2007-05-14 13:35:50 N 3000 1960644

 ga276.gz 2007-05-14 13:35:50 N 2035 1092342

 ga277.gz 2007-05-14 13:46:09 N 726 224754

Exhibit 9-18 State Files to Download Report Example 
Publication 1438 December 2013 Section B 58

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

 

d. Receiving State Return Files 

When the State TP chooses “Receive State Return File(s)” from the State Return 

Menu and no state files are available to send to the State TP, the message 

shown in Exhibit 9-19 is displayed followed by the State Return Menu. 

No State Files to download.

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-19 No State Files to Download Message 

If the State TP chooses “Receive State Return File(s)” three times in a row 

and no state return files are available, the State TP is disconnected. 
Publication 1438 December 2013 Section B 59

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

When the State TP chooses “Receive State Return File(s)” from the State

Return Menu and there are State data files that have not been sent to the 

State TP, they will be transmitted as separate files to the State TP. The state files 

are transmitted to the State TP using the current default file transfer protocol 

displayed on the Main Menu. The state return files sent to the State TP will 

continue to be in GZIP compressed format. The compression setting from the 

Main Menu is ignored for the transmission of state return files. A message 

notifying the State TP that the state file(s) transfer is about to begin is displayed. 

For Zmodem, Xmodem, or Ymodem, the message in Exhibit 9-20 is displayed. For 

FTP, the message shown in 9-21 is displayed. The state file transfer will begin 

after the appropriate notice. 

EFS ready for modem download.

Exhibit 9-20 Modem Download Notice 

Putting File(s) by FTP.

Exhibit 9-21 FTP “Putting File(s)” Download Notice

When the retrieval of state return data file(s) is successfully completed, the 

message shown in Exhibit 9-22 is displayed before the State TP is returned to 

the State Return Menu. 

STATE DATA TRANSMISSION COMPLETE

Weekday Month Day HH:MM:SS Time Zone Year

STATE RETURN MENU

1) Return to MAIN MENU

2) Reset State File

3) Request State Files to Download Report

4) Receive State Return File(s)

Enter your choice: 

Exhibit 9-22 State Data Transmission Complete Message 
Publication 1438 December 2013 Section B 60

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

If there are errors during the transmission of the last file, or the State TP aborts 

the transmission, the communications line is disconnected after the messages 

shown in Exhibit 9-23 are displayed. 

STATE DATA TRANSMISSION ERRORS

Weekday Month Day HH:MM:SS Time Zone Year

DISCONNECTING FROM EFS.

Exhibit 9-23 State Data Transmission Errors Message 

16. RESETTING ACKNOWLEDGMENT FILE(S) 

This section describes how the TP can reset positive or negative 

acknowledgments using either a GTX Key or an ACK File Reference Name. 

After resetting the acknowledgment file(s), the TP can receive the 

acknowledgment file(s) by choosing “Receive/Send File(s)” as described in 

Section 5. To reset acknowledgment file(s), the TP chooses “Reset 

Acknowledgment File(s)” as shown in Exhibit 10-1.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 8

 Exhibit 10-1 Choosing “Reset Acknowledgment File(s)”

When the TP chooses the “Reset Acknowledgment File(s)” menu item from the 

Main Menu, the Reset Acknowledgment File(s) Menu shown in Exhibit 10-2 is 

displayed. 
Publication 1438 December 2013 Section B 61

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-2 Reset Acknowledgment File(s) Menu 

The TP can choose to reset an acknowledgment file by GTX Key or ACK File 

Reference Name regardless of the submission file format type. If the TP enters a 

character that is not one of the listed number choices, then the invalid menu 

selection message, along with the Reset Acknowledgment File(s) Menu, is 

displayed as shown in Exhibit 10-3. If the TP fails to make a valid selection in 

three attempts, the TP is disconnected. 

 Invalid menu selection. Try again.

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-3 Invalid Menu Selection Message 

When the TP chooses “GTXKEY” from the Reset Acknowledgment File(s) Menu, 

the TP is asked to identify the acknowledgment file by entering the GTXKEY as 

shown in Exhibit 10-4. 

 Enter GTXKEY(SYYYYMMDDhhmmss.nnnn)

 or press Enter to return to RESET ACK MENU: 

 Exhibit 10-4 Prompt for GTXKEY 
Publication 1438 December 2013 Section B 62

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

When the TP chooses “ACK File Reference Name” from the Reset 

Acknowledgment File(s) Menu, the TP is asked to identify the acknowledgment 

file by entering the ACK File Reference Name as shown in Exhibit 10-5.

 Enter ACK File Reference Name(MMDDnnnn)

 or press Enter to return to RESET ACK MENU: 

 Exhibit 10-5 Prompt for ACK File Reference Name 

If the TP does not supply any data and just presses Enter to either of the above 

two prompts, then the Reset Acknowledgment File(s) Menu is redisplayed. If the 

TP supplies the ACK identification data and the data is not in the correct format 

for the selected criteria, the message as shown in Exhibit 10-6 along with the 

Reset Acknowledgment File(s) Menu is displayed. The screen is not cleared 

before displaying the error message and the menu, so the TP will be able to see 

what he/she entered. 

 ACK identification data not in correct format.

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-6 Incorrect Format Message 

If the ACK identification data (GTXKEY or ACK File Reference Name) is correctly 

formatted but no information can be found, then the message as shown in Exhibit 

10-7 along with the Reset Acknowledgment File(s) Menu is displayed. The 

screen is not cleared before displaying the error message and the menu, so the 

TP will be able to see what he/she entered. 
Publication 1438 December 2013 Section B 63

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

 Requested ACK not found.

 Please contact the IRS e-Help Desk for assistance.

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-7 Requested ACK Not Found Message 

If the TP enters a valid GTXKEY or ACK File Reference Name, the 

acknowledgment is reset and the message as shown in Exhibit 10-8 along with 

the Reset Acknowledgment File(s) Menu is displayed. The screen is not cleared 

before displaying the message and the menu, so the TP will be able to see what 

he/she entered. 

 Acknowledgment successfully reset.

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-8 ACK Successfully Reset Message 

If the TP enters a GTXKEY or ACK File Reference Name for a file that is not 

processed, the message as shown in Exhibit 10-9 along with the Reset 

Acknowledgment File(s) Menu is displayed. The screen is not cleared before 

displaying the error message and the menu, so the TP will be able to see what 

he/she entered. 
Publication 1438 December 2013 Section B 64

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

 Cannot reset Acknowledgment; file has not been processed yet.

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-9 File Not Yet Processed Message 

If a TP requests to reset an acknowledgment using the ACK File Reference 

Name and multiple records are found (this might occur during a disaster recovery 

situation), then the Acknowledgment is not reset and the message as shown in 

Exhibit 10-10 along with the Reset Acknowledgment File(s) menu is displayed. 

The screen is not cleared before displaying the error message and the menu, so 

the TP will be able to see what he/she entered. 

 Cannot reset Acknowledgment; more than 1 Acknowledgment qualifies; 

 use GTXKEY.

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU

2) GTXKEY

3) ACK File Reference Name

Enter your choice: 

 Exhibit 10-10 Use GTXKEY Message 

If the TP in three attempts fails to reset the acknowledgment by entering 

incorrectly formatted ACK identification data, pressing Enter without any ACK 

identification data, entering ACK identification data that is not found, incorrectly 

formatted, or cannot be reset, the TP is disconnected. If the TP chooses the 

Reset Acknowledgment File(s) option from the Main Menu and then immediately 

chooses to return to the Main Menu three times, the TP is disconnected. 
Publication 1438 December 2013 Section B 65

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

The TP can reset up to ten acknowledgments in a session. If the TP attempts to 

reset an eleventh acknowledgment, the message as shown in Exhibit 10-11 along with 

the MAIN Menu is displayed. If the TP attempts to reset an eleventh acknowledgment 

three times, the TP is disconnected. 

 Only ten Acknowledgments can be reset in one session.

 MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

Enter your choice:

 Exhibit 10-11 Ten ACK File Limit Message 
Publication 1438 December 2013 Section B 66

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

17. Changing Shared Secrets 

This section describes how the TP can change his/her Shared Secrets after 

successfully logging on to the system. To change Shared Secrets, the TP 

chooses “Change Shared Secrets” as shown in Exhibit 11-1.

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 9

 Exhibit 11-1 Choosing "Shared Secrets" 

When the TP chooses the “Change Shared Secrets” menu item from the Main 

 Menu, the TP is prompted to enter the EFIN, zip code, phone number, and secret 

phrase for the Shared Secrets. The TP is prompted to enter the EFIN as shown 

in Exhibit 11-2.

Enter your EFIN associated with this ETIN:

 Exhibit 11-2 Shared Secret EFIN Prompt 

If the TP enters an EFIN that is not six digits, the message shown in Exhibit 11-3 

is displayed, and then the TP is prompted again as shown in Exhibit 11-2 to enter 

 his/her EFIN. If this is the third unsuccessful attempt to enter a valid EFIN, the 

 Main Menu is displayed as previously shown in Exhibit 11-1.

Invalid EFIN: must be 6 digits.

 Exhibit 11-3 Invalid EFIN Message 
Publication 1438 December 2013 Section B 67

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

After successfully entering the EFIN, the TP is prompted to enter his/her zip 

code as shown in Exhibit 11-4.

Enter your zip code:

 Exhibit 11-4 Shared Secret Zip Code Prompt 

If the TP enters a zip code that is not five digits, the message shown in 

Exhibit 11-5 is displayed, and then the TP is prompted again as shown in 

Exhibit 11-4 to enter his/her zip code. If this is the third unsuccessful 

attempt to enter a zip code, the Main Menu is displayed as previously shown 

in Exhibit 11-1. 

Invalid zip code: must be 5 digits.

 Exhibit 11-5 Invalid Zip Code Message 

After successfully entering the zip code, the TP is prompted to enter his/her 

phone number as shown in Exhibit 11-6.

Enter your phone number:

 Exhibit 11-6 Shared Secret Phone Number Prompt 

If the TP enters a phone number that is not ten digits, the message shown 

in Exhibit 11-7 is displayed, and then the TP is prompted again as shown in 

Exhibit 11-6 to enter his/her phone number. If this is the third 

unsuccessful attempt to enter a phone number, the Main Menu is displayed 

as previously shown in Exhibit 11-1.

Invalid phone number: must be 10 digits.

 Exhibit 11-7 Invalid Phone Number Message 
Publication 1438 December 2013 Section B 68

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

After successfully entering the phone number, the TP is prompted to enter 

his/her secret phrase and to confirm his/her secret phrase by re-entering it 

as shown in Exhibit 11-8. (Note: Not only are the initial secret phrase and 

the re-entered secret phrase not displayed, there is no indication of how 

many characters are typed by the TP.) 

Enter your secret phrase:

Re-enter your secret phrase:

 Exhibit 11-8 Shared Secret Phrase Prompt 

If the TP does not enter the same secret phrase in response to the "Enter 

your secret phrase" and "Re-enter your secret phrase" prompts, then the 

message shown in Exhibit 11-9 is displayed. The TP is prompted again as 

shown in Exhibit 11-8 to enter his/her secret phrase. 

Secret phrases don't match.

 Exhibit 11-9 Unmatched Secret Phrase Message 

If the TP enters a secret phrase that does not meet the format requirements, 

the message shown in Exhibit 11-10 is displayed, and then the TP is prompted 

again as shown in Exhibit 11-8 to enter his/her secret phrase. (Note: The 

secret phrase must be 1 to 20 characters long. It may contain alphanumeric 

characters plus the special characters listed in Appendix G. It may not 

contain spaces. The secret phrase is not case sensitive.) 

 Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces.

 Exhibit 11-10 Invalid Secret Phrase Message 

If this is the third unsuccessful attempt to enter the secret phrase, the 

Main Menu is displayed as previously shown in Exhibit 11-1. If the TP’s 

responses meet the rules for Shared Secrets, the Shared Secrets are changed 

and the message shown in Exhibit 11-11 is displayed. The Main Menu is then 

redisplayed as shown in Exhibit 11-1.
Publication 1438 December 2013 Section B 69

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued

Registration of Shared Secrets Successful.

 Exhibit 11-11 Shared Secrets Successfully Changed Message 

If the TP has concurrent sessions, only one session can change the Shared 

Secrets. If the TP attempts to change Shared Secrets in a second session, 

while the first session is actively changing the Shared Secrets, the message 

shown in Exhibit 11-12 is displayed and then the Main Menu is displayed as 

previously shown in Exhibit 11-1.

 Shared Secrets not changed. Another session is trying to change them.

 Exhibit 11-12 Another Login Session Changing Shared Secrets Message 

If a system error occurs during the changing of Shared Secrets, the Shared Secrets 

may or may not be changed. The messages shown in Exhibit 11-13 are displayed and 

the TP’s session is terminated. The TP should choose “Change Shared Secrets” from 

the Main Menu on his/her next log on and re-enter the Shared Secrets. 

System error. 

DISCONNECTING FROM EFS.

Exhibit 11-13 System Error Message 

The TP can only choose the “Change Shared Secrets” menu item once during a 

session. If the TP chooses the “Change Shared Secrets” menu item more than once, 

the message shown in Exhibit 11-14 is displayed immediately. If the TP chooses the 

“Change Shared Secrets” menu item three times in a session, the TP is disconnected; 

otherwise the Main Menu is redisplayed as previously shown in Exhibit 11-1. (Note: 

The TP will not go through the Shared Secrets prompts for this scenario.) 

Can only choose Change Shared Secrets once.

Exhibit 11-14 Change Shared Secrets Once Message 

Except in the cases of a system error or the TP selecting the "Change Shared Secrets" 

menu item three times, the Main Menu is displayed as previously shown in Exhibit 11-1 

after the TP completes the change Shared Secrets process whether or not he/she was 

successful. 
Publication 1438 December 2013 Section B 70

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

18. LOGGING OFF THE SYSTEM 

 To end his/her session, TP chooses “Logoff” from the Main Menu

 Exhibit 12-1. 

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [FTP]

4) Change Compression Method [GZIP]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

 10) Enter your choice: 1

Exhibit 12-1 Choosing Logoff 

The TP Interface software performs any necessary cleanup activities, 

records statistical information, and then displays the message shown 

in Exhibit 12-2. The TP should not hang up before receiving the 

disconnect message. If he/she does hang up prematurely, EMS may not 

complete its cleanup activities. This could result in the TP receiving his/her 

acknowledgment files again in the next login session or having 

the submission file discarded. 

DISCONNECTING FROM EFS.

Exhibit 12-2 End of TP Session Message 
Publication 1438 December 2013 Section B 71

DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

19. TRADING PARTNER SESSIONS EXAMPLES 

This section provides a complete example of the TP sessions. 

Exhibit 13-1 illustrates when the TP logs in, receives acknowledgement files, 

submits a tax return file, and terminates the session. 
Publication 1438 December 2013 Section B 72

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There 

is no right to privacy in this system. Unauthorized 

use of this system is prohibited and subject to criminal and civil 

penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.S.C. 7213A and 26 U.S.C. 7431).

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY!

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There 

is no right to privacy in this system. Unauthorized 

use of this system is prohibited and subject to criminal and civil 

penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.S.C. 7213A and 26 U.S.C. 7431).

login: xxxxxxxx

Password:

Last login: Tue Sep 4 10:39:31 from computer name

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 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # #

 # # # ####

 # ##### #

 # # # # #

 # # # ####

 U.S. Government computer

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets
Publication 1438 December 2013 Section B 73

Enter your choice: 2 

Exhibit 13-1 TP Session to Select Receive/Send File(s) 
Publication 1438 December 2013 Section B 74

SECTION 1 – DATA COMMUNICATION 

.01 IRS Front-end Processing Subsystem (FEPS) continued 

Number of Acknowledgment File(s) in outbound mailbox: 003 

Are you ready to receive files? Y/[N]: Y

EFS ready for modem download.

Acknowledgment File(s) transmission complete.

Do you want to send a file? Y/[N]: Y

Enter an upload command to your modem program now.

Transmission file has been received with the following GTX Key:

S20041020123423.1700 10200001

 MAIN MENU

1) Logoff

2) Receive/Send File(s)

3) Change File Transfer Protocol [ZMODEM]

4) Change Compression Method [NONE]

5) Request Transmission Status Report

6) Change Password

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s)

9) Change Shared Secrets

Enter your choice: 1

DISCONNECTING FROM EFS.

Exhibit 13-1 TP Session to Pick Up Acknowledgments and Transmit 

a Tax Return File 
Publication 1438 December 2013 Section B 75
Publication 1438 December 2013 Section B 76

Appendix A 

GTX KEY AND ACKNOWLEDGMENT FILE NAME FORMATS 

The format of the GTX Key is SYYYYMMDDhhmmss.xxxx where S is the 

processing site identifier, YYYY=year, MM=month, DD=day, hh=hour, mm=minutes, 

ss=seconds, and xxxx=milliseconds. The GTX Key identifies the system (site identifier) 

that received the transmission and that will provide the transmission's acknowledgment. 

The site identifiers are: 

D Test system at Enterprise Computing Center at Memphis, TN (ECC-MEM) 

E Test system at Enterprise Computing Center at Martinsburg, WV (ECC-MTB) 

T Production system at ECC-MEM 

U Production system at ECC-MTB 

When the Individual Master File (IMF) Participants Acceptance Testing (PATS) 

begins, the assigned site identifier will either be ‘D’ or ‘E’ for test transmissions. When 

Production filing begins, the assigned site identifier will either be ‘T’ or ‘U’ for production 

transmissions. 

The format of the ACK File Reference Name is MMDDnnnn where MM month 

and DD day match the GTX Key. The nnnn number is a 4-digit sequence number 

generated by the EMS. The ACK File Reference Name is used to generate the 

acknowledgment file name. 

The acknowledgment file can be positive or negative. If the acknowledgment 

filename ends with “.NAK”, then the EMS detected an error in the file submitted by the 

TP and processing of the file was discontinued. 

Based on the TP compression settings, the EMS acknowledgment files will be 

named as described in Exhibit A-1. Any version of PKZIP or WINZIP that supports the 

PKZIP 2.04g file format, will successfully decompress ACK files compressed with GZIP 

or COMPRESS. (Also see the Note on page 25 after Exhibit 4-10.) 

Exhibit A-1 Ack File Names

Form and Format

ACK File 

Name

(Note 1)

ACK File 

Name w/ Gzip

(Note 2)

ACK File Name 

w/ Compress 

(Note 3)

94X – XML

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z

 94X XML System Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z

1065, 112x and 99x Families (XML)

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z

 MeF Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z

1041/ETD Proprietary

(TRANA/TRANB/RECAP

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z

 Unisys Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z

XML PIN Registration

 EMS Communications Error

 Acknowledgment

MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z

 EMS PIN Registration

 Acknowledgment

MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z

State ACK Transmission

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z

 EMS Acceptance Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z

State ACK for Trading Partner

MMDDnnnn.Sss 

(Note 4)

MMDDnnnn.GZ MMDDnnnn.Z
Publication 1438 December 2013 Section B 77

Appendix A 

GTX Key and Acknowledgment File Name Formats continued 

GTX Key and Acknowledgment File Name Formats continued 

Note 1: MM = month 

 DD = day 

 nnnn = 4 digit sequence number

 MMDD is taken from the GTX Key 

 nnnn is a 4-digit sequence number generated by the EMS at 

 the time the TP submitted his/her file. 

Note 2: GZIP preserves the uncompressed ACK file name (e.g., MMDDnnnn.ACK) 

 in its archive. 

Note 3: Compress does not preserve the uncompressed ACK file name. 

If a TP submits a file that is given the GTX Key “U20101020154710.0800”, 

the first four digits of the ACK File Reference Name would be “1020”. The 

next four digits would be a sequence number generated by the EMS, e.g., 

“0001”. The ACK File Reference Name would then be “10200001”. An EMS 

error acknowledgment file would be named “10200001.NAK”. An 

acknowledgment from the Unisys system would be named “10200001.ACK”. 

If the acknowledgment file is compressed with gzip it will be named 

“10200001.GZ”. If the acknowledgment file is compressed with Unix 

compress it will be named “10200001.Z”.

Note 4: For State Ack files that are redirected to a TP ETIN, the ack file will have the file 

extension “Sss” where “ss” is the standard postal abbreviation published in IRS 

Publication 1346 “Standard Postal Service State Abbreviations and Zip Codes.” 

For example, the file extension “SMD” will be used for an ack file from the state 

of 

 Maryland. If the State Ack file contains a code that does not appear in Pub 

1346, 

then “ss” will be replaced with “XX”. In this case, the file extension would be 

“SXX”. 

Note 5: The acknowledgment file names shown in this appendix use upper case 

letters. These are the names as they appear on EMS. Some file transfer 

protocols and/or some operating systems may translate the names into lower 

case. 
Publication 1438 December 2013 Section B 78

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Publication 1438 December 2013 Section B 79
Publication 1438 December 2013 Section B 80

Appendix B 

XML ERROR ACKNOWLEDGMENT FORMAT 

FOR DETECTED VIRUSES 

EMS checks all incoming files for viruses. If a virus is detected, EMS returns 

an error acknowledgment to the TP in XML format. If EMS detects a virus, the 

TP is placed in suspended status. Should this occur, the TP must contact the 

IRS e-Help Desk to request removal of the suspended status. 

Below is the format for the error acknowledgment that is returned to the TP 

when a virus is detected in the transmission. All TPs receive the XML 

format acknowledgment, even if the transmission was sent using a different 

IRS approved format. Note that the second line of the file, the 

Content-Description contains a plain English description of the problem; 

therefore, an understanding of XML is not required to interpret the message. 

The shaded areas contain the GTX key, a timestamp, and the virus name. 

These values vary for each returned acknowledgment. The remainder of the 

message is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it contained a virus 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

<ErrorMessage><!CDATA[A VIRUS (virus name) WAS DETECTED IN 

THIS FILE]]></ErrorMessage>

 <RuleNumber>T0000-009</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

</Errors> 

<GTXKey>T200303211345.0100</GTXKey>

</TransmissionAcknowledgement> 
Publication 1438 December 2013 Section B 81

Appendix B 

XML ERROR ACKNOWLEDGMENT FORMAT FOR 

DETECTED XML THREATS 

EMS checks incoming XML files for XML threats. If an XML threat is detected, 

EMS returns an error acknowledgment to the TP in XML format. The error 

acknowledgment contains a description of the XML threat. For certain detected threats, 

the TP is suspended. Should this occur, it will be reflected in the error acknowledgment 

and the TP must contact the IRS e-Help Desk to request removal of the suspended 

status. 

Two examples follow showing the format for the error acknowledgments that are 

returned to the TP when an XML threat is detected in the transmission. The first 

example is an error acknowledgment when the TP is not suspended and the second 

example is an error acknowledgment when the TP is suspended. Note that the second 

line of the file, the Content-Description, contains a plain English description of the 

problem; therefore, an understanding of XML is not required to interpret the message. 

The shaded areas contain the GTX Key, a timestamp, and the XML threat. These 

values vary for each returned acknowledgment. The remainder of the message is 

constant. 

Detected XML Threat – TP is not suspended 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it contained an XML threat

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage><!CDATA[AN XML THREAT WAS DETECTED IN 

 THIS FILE]]></ErrorMessage> 

 <RuleNumber>T0000-009</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

</Errors> 

<GTXKey>T200303211345.0100</GTXKey>

</TransmissionAcknowledgement> 

Detected XML Threat – TP is suspended

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it contained an XML threat

Content-Type: text/xml; charset=UTF-8

<?xml version="1.0" encoding="UTF-8"?>
Publication 1438 December 2013 Section B 82

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage><!CDATA[AN XML THREAT WAS 

DETECTED IN THIS FILE (threat description). YOUR ACCOUNT 

 HAS BEEN SUSPENDED.]]></ErrorMessage> 

 <RuleNumber>T0000-011</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

</Errors> 

<GTXKey>T200303211345.0100</GTXKey>

</TransmissionAcknowledgement> 
Publication 1438 December 2013 Section B 83

Appendix B

XML ERROR ACKNOWLEDGMENT FORMAT 

FOR DECOMPRESSION FAILURES 

 If the TP has established a profile that uses one of the supported compression 

methods, then EMS will decompress the file before processing it. If there is a problem 

and the file fails to decompress, then the TP will receive the error acknowledgment 

shown below. All TPs receive the XML format acknowledgment, even 

if the transmission was sent using a different IRS approved format. Note that the 

second line of the file, the Content-Description contains a plain English description of 

the problem; therefore, an understanding of XML is not required to interpret the 

message. The shaded areas contain the GTX key and a timestamp. These values vary 

for each returned acknowledgment. The remainder of the message is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it failed to decompress 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage>EMS received your file, but could not process 

 it. Please check your file and re-transmit.</ErrorMessage> 

 <RuleNumber>T0000-010</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

</Errors> 

<GTXKey> T200303211345.0100</GTXKey>

</TransmissionAcknowledgement> 
Publication 1438 December 2013 Section B 84

Appendix B

XML ERROR ACKNOWLEDGMENT FORMAT FOR INVALID FILE FORMATS 

EMS will not process Forms 94x return transmissions that are in the EDI and 

Proprietary (MGT) formats. If the TP submits a file that EMS cannot recognize as IRS 

proprietary, combined state ACK or XML format, the following XML error 

acknowledgment is generated. All TPs receive the XML format acknowledgment. Note 

that the second line of the file, the Content-Description, contains a plain English 

description of the problem; therefore, an understanding of XML is not required to 

interpret the message. The shaded areas contain the GTX Key and a timestamp. 

These values vary for each returned acknowledgment. The remainder of the message 

is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it is not in acceptable format

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage>Transmission file not in acceptable 

 format</ErrorMessage> 

 <RuleNumber>T0000-500</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <GTXKey>T200303211345.0100</GTXKey>

</TransmissionAcknowledgement> 
Publication 1438 December 2013 Section B 85

Appendix B

XML ERROR ACKNOWLEDGMENT FORMAT FOR FORMAT NOT VALID FOR 

TRANSMITTER 

If the TP submits a file in an EMS-recognized format but the TP is not registered 

to send forms in the submitted format, the following XML error acknowledgment is 

generated. All TPs receive the XML format acknowledgment. Note that the second line 

of the file, the Content-Description, contains a plain English description of the problem; 

therefore, an understanding of XML is not required to interpret the message. The 

shaded areas contain the format of the submitted file, the GTX Key and a timestamp. 

These values vary for each returned acknowledgment. “<format>” is replaced by either 

“Proprietary” or “XML”. The remainder of the message is constant.

MIME-Version: 1.0 

Content-Description: Notification that transmission file XYYYYMMDDHHSS.NNNN was 

rejected because <format> format not valid for transmitter

Content-Type: text/xml; charset=UTF-8

<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

<ErrorMessage> Transmission file in <format> format not

 valid for transmitter</ErrorMessage> 

 <RuleNumber>T0000-501</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors>

 <GTXKey>XYYYYMMDDHHMMSS.NNNN</GTXKey>

</TransmissionAcknowledgement>
Publication 1438 December 2013 Section B 86

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Publication 1438 December 2013 Section B 87

EMS Communications and Encryption 

 

 

 

 

 

 

 

 

 

 

 

 
Publication 1438 December 2013 Section B 88

TABLE OF CONTENTS 

Section Description 

C.1 INTERNET SERVICE 

 

C.2 DEDICATED/LEASED LINE SERVICE 

 

C.2.1 DEDICATED/LEASED LINES 

C.2.2 COMMUNICATION SERVICES 

C.3 TELNET OPTIONS 

 

C.4 ZMODEM OPTIONS 

 
Publication 1438 December 2013 Section B 89

Appendix C

EMS COMMUNICATIONS AND ENCRYPTION 

EMS can accept tax returns and tax documents via a non-Web-based Internet 

solution or via dedicated leased lines as described below. Since December 2005, IRSprovided analog and ISDN lines were removed. However, it may be possible for 

a TP to use ISDN if he/she provides his/her own equipment. 

C.1 Internet Service 

To use the Internet service, a TP accesses EMS via his/her own Internet Service 

Provider (ISP) and does not need to have a static IP address. However, the TP 

must use Secure Socket Layer (SSL) with Telnet/S layered on top of it. His/her 

Telnet/SSL software must conform to the relevant standards: 

RFC 854 – Telnet Protocol Specification 

SSL 3.0 Specification (http://wp.netscape.com/eng/ssl3) 

TLS 1.0 Specifications (http://www.ietf.org/rfc/rfc2246.txt) 

The TP can use one of the following encryption standards, listed in order of 

priority, using SSL and Telnet/S: 

 

 AES 256-bit (FIPS-197) 

AES 128-bit (FIPS-197) 

TDES 168-bit (FIPS-197) 

RC4 128-bit 

When the TP connects over the Internet, the IRS system will automatically negotiate the 

encryption standard so that the highest prioritized standard that is available is used. 

 

 

The Telnet/SSL traffic must be transmitted to EMS on Transmission Control Protocol 

(TCP) Port 992. The TP may need to configure his/her firewall(s) to allow this traffic to 

pass through. This has been the most common cause of failure to connect to EMS 

through the Internet. For security reasons, most businesses routinely block traffic on 

ports not commonly used for security reasons. The TP connects to EMS using one of the 

following fully qualified Domain Name Service (DNS) names. 

efileA.ems.irs.gov efileB.ems.irs.gov efileC.ems.irs.gov 

efileD.ems.irs.gov 

Appendix C
Publication 1438 December 2013 Section B 90

The EMS URL Chart with specific returns and dates, and the processing schedules 

for draining the test and production transmissions for processing are found on 

www.irs.gov. 

If the TP’s software allows him/her to establish concurrent sessions to the 

same computing center, the TP may submit files over multiple concurrent sessions. 

However, only one session can retrieve acknowledgment files. TPs should note 

that FTP is not available as a file transfer protocol when using the Internet service. 
Publication 1438 December 2013 Section B 91

Appendix C 

EMS Communications and Encryption continued 

Configuring Terminal Emulation Software 

A TP may need to provide the following information when he/she is configuring 

their terminal emulation software. 

● Terminal Name. Should be something meaningful to the TP. 

 This information is not transmitted to EMS. 

● Terminal Type. Select a member of the Virtual Terminal (VT) family 

 (e.g., VT100 or VT220). 

● SSL Version. SSL3. In many terminal emulation packages this is a 

 pull-down menu beside the Destination or Host Name and is not labeled. 

 TLS-1 defaults since it is the latest SSL version but SSL-3 must be chosen. 

● Port 992. This port number is often filled in automatically by the 

 terminal emulation software if Telnet/SSL is chosen. 

● Destination or Host Name. One of the fully qualified names listed 

 previously. 

● Destination Host Type. Unix. 

● User Certificate Mode. No user certificate is required. However, 

 EMS accepts any certificate from the TP. If the TP wants to send a 

 certificate it can be self-generated. 

● Host Certificate. EMS sends an Entrust certificate, which the terminal 

 emulation software must accept. 

● Certificate Viewing. If the TP wants to see the certificates being 

 exchanged and the terminal emulation software supports certificate 

 viewing, then this feature should be turned on. 

● Operating System (OS). If your terminal emulation software asks for 

 an OS, it is asking about the Trading Partner’s system, not the EMS 

 system. Enter the local system parameters upon which the terminal 

 emulation software will be running. 

● Data Characters. Please specify eight bit data characters if your 

 terminal emulation software does not default to it. 

The IRS has tested several terminal emulation software packages supporting 

Telnet-SSL Many commercial and open-source 

packages can also be used as long as they support the Telnet specification 

RFC 854 and the SSL 3.0 specification. TPs are encouraged to research and evaluate 

different terminal emulation software packages, which can often be evaluated for free, to 

verify the connectivity parameters outlined above. Additional guidance is given in C.3 

and C.4 
Publication 1438 December 2013 Section B 92

Appendix C 

EMS Communications and Encryption continued 

C.2 Dedicated/Leased Line Service 

Use of dedicated/leased line services requires authorization from the IRS. Please 

contact Donald J. Wolff at 816-291-9729, e-mail donald.j.wolff@irs.gov. 

All dedicated lines must be encrypted using at least 128-bit encryption provided 

by a Federal Information Processing Standards (FIPS) approved method. A TP, 

using the dedicated/leased line service, is responsible for choosing, procuring, and 

installing his/her cryptographic solution. To determine if a cryptographic solution meets 

FIPS standards obtain the "NIST Validation List Certification Number and Date" from the 

solution provider. This information can be verified by checking the National Institute of 

Standards and Technology (NIST) website at | http://csrc.nist.gov/cryptval/. There 

are validation lists for each major FIPS Cryptographic Standard. Each list has a 

sequence number, and lists the manufacturer/supplier, date of validation, name of the 

implementation, its operational environment, and a further description of other 

characteristics. 

Dedicated/leased line filers must be FIPS 140-x compliant and must send to the 

IRS annually a NIST certificate for the device they use, which would use Advanced |

Encryption Standard (AES) or Triple Data Encryption Standard (TDES).

The IRS recommends the use of Internet Protocol Security (IPsec) as the cryptographic 

solution for the dedicated/leased line service. 

The following paragraphs describe the hardware and software necessary to use 

the digital communication service. 

C.2.1 Dedicated/Leased Lines 

 |

For a TP to connect over a dedicated line he/she must purchase the circuit. 

Once the TP’s request for dedicated/leased line service is approved, the IRS |

provides him/her with IP addressing and routing information. 

C.2.2 Communication Services 

Connection to the EMS system using the digital communications services 

provides the TP with a Transmission Control Protocol/Internet Protocol 

(TCP/IP) interface. To use this service the TP must have the following: 

● A system that supports the TCP/IP protocols. 

● The ability to make a Telnet connection from his/her system to an EMS host. 
Publication 1438 December 2013 Section B 93

Appendix C 

C.2.2 Communication Services, continuied 

● If the TP plans on using Secure File Transfer Protocol (FTP) for 

 data transfer, his/her system must support an FTP server and have 

 the ability to accept an FTP connection from the EMS. The TP must 

 supply a user logon and password for the EMS system to use when 

 connecting to his/her FTP server. 

● A pair of routers capable of supporting communication over the 

 digital circuit procured by the TP. 
Publication 1438 December 2013 Section B 94

Appendix C 

EMS Communications and Encryption continued 

Once the TP establishes a connection using EMS dedicated/leased line 

services the following capabilities are available. 

● Connecting over a TCP/IP link allows a TP to connect to any host available to 

 him/her at the computing center. 

● Backup protection. EMS systems have a fail over capability 

 and if there is a system failure a backup system becomes available. 

However, TPs may need to reconfigure their routers and their 

 communication servers if they have not initially configured them 

 to communicate with the backup system as well as the primary system. 

● Transfer of data using FTP. If a TP has a host system that supports

 FTP, he/she may use this as a protocol to send and receive files to 

 the EMS system. For TPs using this transfer method the only 

 configuration needed is to setup a user account for EMS to use and 

directories for EMS to use to “get” return files and “put” 

 acknowledgment files. EMS transmits one file for each acknowledgment 

 file available for processing. The file transfers are binary and 

the “#” hash mark is displayed for every 1,024 bytes of data 

 transferred. 

● File transfers over Telnet. If a TP uses TCP/IP to connect to the EMS 

 system, his/her logon to the system is through Telnet. If the TP does 

 not want to use FTP to transfer files, he/she may use another file 

 transfer protocol such as Zmodem over the Telnet session. This 

 capability is currently available in many of the Telnet application 

 programs. The file transfer rate of Zmodem over a Telnet session is 

 not as fast as FTP. See Sections C.3 and C.4 for more details. 

● One final aspect of a TCP/IP connection to the EMS is that TCP/IP 

 supports multiple simultaneous connections to the same host or multiple 

 hosts. A TP may submit files over multiple concurrent sessions. However, 

 only one session per host can retrieve acknowledgment files. 
Publication 1438 December 2013 Section B 95

Appendix C 

C.3 Telnet Options 

If the TP uses Zmodem, Xmodem-1K, or Ymodem-batch to transfer files over the 

Telnet session, to be successful the TP’s Telnet program must support connections that 

allow all eight bits of the data to pass through. This is often accomplished on the Telnet 

command line as “telnet –8 host”. If the TP uses the “telnet -8” method, the screen 

display may appear distorted and after typing in the TP identification information the 

systems appears to be hung. If this occurs the TP should terminate his/her responses 

with a Line-Feed Character. On a standard keyboard, pressing the Control Key and the 

“j” generates this character. As an alternative to the “telnet -8” option, the TP may set 

binary mode before beginning a file transfer and unset binary mode upon completion of 

the transfer. 

Most versions of Telnet have a sequence of characters (called an Escape Sequence) 

that, when encountered by the Telnet program, interrupts the Telnet session. Unless 

hidden by the TPs terminal emulation software, the TP normally sees a message 

displaying the Escape Sequence when the Telnet connection is first started. Although it 

is possible for the TP to have a successful session when an Escape Sequence exists, 

at some point a file transfer may abort based on its size or the data in the file. For this 

reason it is recommended that the Escape Sequence be disabled, if possible. The TP 

should check his/her Telnet documentation to determine how to do this. 
Publication 1438 December 2013 Section B 96

Appendix C 

EMS Communications and Encryption continued 

C.4 Zmodem Options 

The most common file transfer software used over the Telnet Session is Zmodem. 

The package consists of the “sz” command for sending files and the “rz” command

for receiving files. As with the Telnet session options described in Section C.3, there 

are options that may need to be invoked to achieve a successful file transfer. In 

addition, it is important to note that these options are not necessarily mutually exclusive 

from the Telnet options. It may be that having a specific Zmodem option set might 

mean that a Telnet option does not need to be invoked. It is recommended that TPs 

explore the Zmodem options first. These options are available if the TP is experiencing 

problems: 

● Zmodem Escape Control Characters. This option, usually “-e”, will have

 Zmodem watch for control characters and modify them so that they pass 

 through undetected as control characters. The option is sometimes 

 available on both the “sz” and “rz” commands. Other versions have the 

 –e option available only on the “rz”.

● Zmodem Binary. This is another option available on some versions of 

 Zmodem. The TP should check his/her documentation for any option that 

 attempts to make the link transparent to control character sequences. 

● Zmodem Timeout Values. Within Zmodem there are options for how long 

 to wait for an expected packet of data. The default is normally 10 

 seconds. In most cases this value should be acceptable. However, 

 the TP should never set these values to wait forever. 

● Zmodem buffer timeout. There may be times when the timeout values may 

 need to be changed. This can occur with TPs, whose connection to their 

 ISP is through a dial-up line. Because of the buffering ability of 

 telecommunications equipment and the amount of communications equipment 

 usually in place for an Internet connection, the amount of data that can 

 be stored could cause an error. This can happen if a file that is to be 

 transmitted is approximately the same size as one of the buffers present 

 in the data link. The sending program will have completed the streaming 

 of all the data in the file but the receiving side may not have gotten 

 any data yet. If the sending side has its receive packet timeout set 

 too low, it may timeout before the receiver can receive and transmit 

 the packet. 
Publication 1438 December 2013 Section B 97

Appendix C 

C.4 Zmodem Options, continued 

● Zmodem sliding window. If this option is not enabled, the sender transmits 

 all of a file without waiting for an acknowledgment. This results in a 

 faster file transfer. However, some of the intermediate communications 

 equipment may store data while it is transferred to the receiver. 

 Sometimes this causes the sender to "get ahead" of the receiver. In this 

 case, the TP may need to enable the sliding window option. This results 

 in intermediate acknowledgments and a slower file transfer. The smaller 

 the value of the sliding window setting the slower the file transfer. 

● Zmodem Debugging. When testing the TP’s Internet connectivity, the TP

 should become familiar with the debug capabilities of his/her Zmodem 

 software. If the TP experiences problems with the transfer of data, 

 generating a debug file could assist the TP and IRS system support 

 personnel in determining the nature of the problem. 

● Crash Recovery. EMS does not retain partial files. Therefore, if a 

 transmission to EMS is interrupted, the TP must retransmit from the 

 beginning of the file. For acknowledgment files and state return files, 

 EMS can resume the transmission from where the interruption occurred in 

 the transmission if the TP’s software supports it.
Publication 1438 December 2013 Section B 98

INTENTIONAL BLANK PAGE
Publication 1438 December 2013 Section B 

Examples of Transmission Status Reports 

(Browser and Text Displays) 
Publication 1438 December 2013 Section B 

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS 

This section shows the following examples of a Transmission Status Report: 

 Exhibit D-1 Browser View of State Transmission Report (When No Data is 

 Available) 

 Exhibit D-2 Text View of State Transmission Report (When No Data is 

 Available) 

 Exhibit D-3 Browser View of State Transmission Report 

 Exhibit D-4 Text View of State Transmission Report 

 Exhibit D-5 Excel Spreadsheet View of State Transmission Report 

 Exhibit D-6 Browser View of TP Transmission Report 

The Transmission Status Report is returned to the TP within a file that is suitable for 

display with a Web browser. The file can also be imported into newer versions of Excel 

as an Excel spreadsheet. The file name is MMDDhhmm_rpt.html where MM=month, 

DD=day, hh=hour, and mm=minute. If the TP had previously requested Unix file 

compression, the file name would be MMDDhhmm_rpt.html.Z. If the TP has previously 

selected GZIP compression, the file name would be MMDDhhmm_rpt.html.GZ. Some 

file transfer protocols or operating systems may translate the “Z” or “GZ” to lowercase 

“z” or “gz.” The ACK Reference File Name column on the State and TP Transmission 

Reports corresponds to the uncompressed ACK File Name described in Appendix A. 

Exhibit D-1 Browser View of State Transmission Report 

(When No Data is Available) 
Publication 1438 December 2013 Section B 101

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Text for Exhibit D-1 is displayed in HTML format

<?xml version="1.0" encoding="UTF-8"?> 

<?xml-stylesheet href="W3C-REC.css" type="text/css"?> 

<?xml-stylesheet href="#baseInternalStyle" type="text/css"?> 

<!DOCTYPE html 

 PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" 

 "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> 

<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml"> 

 <!-- Generated by EMS XmsnRptSvc -->

 <head> 

 <meta name="Author" content="EMS XmsnRptSvc" /> 

 <meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8" /> 

 <meta http-equiv="Content-Style-Type" content="text/css" /> 

 <title> 

 ECC-MEM State Transmission Report for ETIN: 05003 — 2004-03-02 00:00 – 2004-06-

10 11:33 

 </title> 

 </head> 

 <body> 

 <table cellpadding="2" border="1" frame="void" rules="groups" summary="Transmission Status Report 

of Acknowledgements for State ACK files submitted at ECC-MEM by State ETIN 05003."> 

 <caption> 

 <strong> 

 ECC-MEM State Transmission Report for ETIN: 05003 

 <br /> 

 2004-03-02 00:00 – 2004-06-10 11:33 

 </strong> 

 <br /> 

   

 </caption> 

 <thead> 

 <tr align="center" valign="middle"> 

 <th abbr="gtx key of ack file received from state"> 

 Transmission File Name 

 </th> 

 <th abbr="etin of trading partner to receive state ack"> 

 TP ETIN 

 </th> 

 <th abbr="gtx key of state ack to be sent to trading partner"> 

 TP ACK File Name 

 </th> 

 <th abbr="reference name of ack file"> 

 ACK Reference File Name 

 </th> 

 <th nowrap="nowrap" abbr="status of transmission"> 

 Transmission Status 

 </th> 

 <th abbr="transmission mode: test or production"> 

 Test/ Production 

 </th> 

Exhibit D-2 Text View of State Transmission Report (When No Data is Available) 
Publication 1438 December 2013 Section B 102

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

 <th abbr="date of transmission status"> 

 Status Date 

 </th> 

 <th abbr="time of transmission status"> 

 Status Time 

 </th> 

 </tr> 

 </thead> 

 <tbody valign="top"> 

 <tr> 

 <td colspan="8" align="center" abbr="empty report"> 

 <big> 

 <em> 

 No data available for reporting period 

 </em> 

 </big> 

 </td> 

 </tr> 

 </tbody> 

 </table> 

 </body> 

</html> 

Exhibit D-2 Text View of State Transmission Report 

(When No Data is Available) (A) 
Publication 1438 December 2013 Section B 103

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-3 Browser View of State Transmission Report (displayed in HTML format)

 

TRANSMISSION STATUS DEFINITIONS 

 

State Transmission Report 

Waiting State 

Delivery

The acknowledgment for a State Transmission is available for the 

state to pick up.

Received by State The acknowledgment for a State Transmission has been 

received by the state.

In Progress The State Transmission file was received by EMS and is being 

processed.

Waiting TP Delivery The acknowledgment is available for the TP to pick up.

Received by TP The acknowledgment has been received by the TP.
Publication 1438 December 2013 Section B 104

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-4 Text View of State Transmission Report: 

<?xml version="1.0" encoding="UTF-8"?> 

<?xml-stylesheet href="W3C-REC.css" type="text/css"?> 

<?xml-stylesheet href="#baseInternalStyle" type="text/css"?> 

<!DOCTYPE html 

 PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" 

 "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> 

<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml"> 

 <!-- Generated by EMS XmsnRptSvc -->

 <head> 

 <meta name="Author" content="EMS XmsnRptSvc" />

 <meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8" /> 

 <meta http-equiv="Content-Style-Type" content="text/css" /> 

 <title> 

 ECC-MEM State Transmission Report for ETIN: 88888 — 2004-03-02 00:00 

– 2004-06-10 11:33 

 </title> 

 </head> 

 <body> 

 <table cellpadding="2" border="1" frame="void" rules="groups" 

summary="Transmission Status Report of Acknowledgements for State ACK files 

submitted at ECC-MEM by State ETIN 88888."> 

 <caption> 

 <strong> 

 ECC-MEM State Transmission Report for ETIN: 88888 

 <br /> 

 2004-03-02 00:00 – 2004-06-10 11:33 

 </strong> 

 <br /> 

   

 </caption> 

 <thead> 

 <tr align="center" valign="middle"> 

 <th abbr="gtx key of ack file received from state"> 

 Transmission File Name 

 </th> 

 <th abbr="etin of trading partner to receive state ack"> 

 TP ETIN 

 </th> 

 <th abbr="gtx key of state ack to be sent to trading partner"> 

 TP ACK File Name 
Publication 1438 December 2013 Section B 105

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-4 Text View of State Transmission Report, continued 

 </th> 

 <th abbr="reference name of ack file"> 

 ACK Reference File Name 

 </th> 

 <th nowrap="nowrap" abbr="status of transmission"> 

 Transmission Status 

 </th> 

 <th abbr="transmission mode: test or production"> 

 Test/ Production

 </th> 

 <th abbr="date of transmission status"> 

 Status Date 

 </th> 

 <th abbr="time of transmission status"> 

 Status Time 

 </th> 

 </tr> 

 </thead> 

Exhibit D-4 Text View of State Transmission Report (A): 

 <tbody valign="top"> 

 <tr> 

 <td abbr="T20040304100001.7700"> 

 T20040304100001.7700 

 </td> 

 <td align="right" abbr=""> 

 

 </td> 

 <td abbr=""> 

 

 </td> 

 <td abbr="03040010.ACK"> 

 03040010.ACK 

 </td> 

 <td nowrap="nowrap" abbr="Waiting State Delivery"> 

 Waiting State Delivery 

 </td> 

 <td align="center" abbr="T"> 

 T 

 </td> 

 
Publication 1438 December 2013 Section B 106

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-4 Text View of State Transmission Report (A): 

 <td abbr="2004-03-04"> 

 2004-03-04

 </td> 

 <td align="right" abbr="10:20"> 

 10:20

 </td> 

 </tr> 

 <tr> 

 <td abbr="T20040304100001.7700"> 

 T20040304100001.7700 

 </td>

 <td align="right" abbr="99998"> 

 99998

 </td> 

 <td abbr="T20040304100214.1000"> 

 T20040304100214.1000 

 </td>

 <td abbr="03040001.SMD"> 

 03040001.SMD 

 </td> 

 <td nowrap="nowrap" abbr="Waiting TP Delivery"> 

 Waiting TP Delivery 

 </td> 

 <td align="center" abbr="T"> 

 T 

 </td> 

 <td abbr="2004-03-04"> 

 2004-03-04

 </td> 

 <td align="right" abbr="10:05"> 

 10:05

 </td> 

 </tr> 

 <tr> 

 <td abbr="T20040304100001.7700"> 

 T20040304100001.7700 

 </td>

 <td align="right" abbr="99999"> 

 99999 

 </td> 

 <td abbr="T20040304100315.7700"> 
Publication 1438 December 2013 Section B 107

Appendix D 

 EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-4 Text View of State Transmission Report (B) 

 T20040304100315.7700 

 </td> 

 <td abbr="03040110.SMD"> 

 03040110.SMD 

 </td> 

 <td nowrap="nowrap" abbr="Waiting TP Delivery"> 

 Waiting TP Delivery 

 </td> 

 <td align="center" abbr="T"> 

 T 

 </td> 

 <td abbr="2004-03-04"> 

 2004-03-04

 </td> 

 <td align="right" abbr="10:05"> 

 10:05

 </td> 

 </tr> 

 <tr> 

 <td abbr="T20040305120011.0001"> 

 T20040305120011.0001 

 </td>

 <td align="right" abbr=""> 

 

 </td> 

 <td abbr=""> 

 

 </td> 

 <td abbr="03050211.ACK"> 

 03050211.ACK 

 </td> 

 <td nowrap="nowrap" abbr="Received by State"> 

 Received by State 

 </td> 

 <td align="center" abbr="P"> 

 P 

 </td> 

 <td abbr="2004-03-05"> 

 2004-03-05

 </td> 

 <td align="right" abbr="20:00"> 

 20:00 

 
Publication 1438 December 2013 Section B 108

 Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-4 Text View of State Transmission Report (B)

 </td> 

 </tr>

 <tr> 

 <td abbr="T20040305120011.0001"> 

 T20040305120011.0001

 </td> 

 <td align="right" abbr="99992"> 

 99992

 </td> 

 <td abbr="T20040305120400.0000"> 

 T20040305120400.0000 

 </td>

 <td abbr="03050112.SMD"> 

 03050112.SMD 

 </td> 

 <td nowrap="nowrap" abbr="Waiting TP Delivery"> 

 Waiting TP Delivery 

 </td> 

 <td align="center" abbr="P"> 

 P 

 </td> 

Exhibit D-4 Text View of State Transmission Report (C) 

 <td abbr="2004-03-05"> 

 2004-03-05

 </td> 

 <td align="right" abbr="20:00"> 

 20:00

 </td> 

 </tr> 

 <tr> 

 <td abbr="T20040305120011.0001"> 

 T20040305120011.0001 

 </td>

 <td align="right" abbr="99999"> 

 99999

 </td> 

 <td abbr="T20040305120301.0001"> 

 T20040305120301.0001 

 </td>
Publication 1438 December 2013 Section B 109

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued

Exhibit D-4 Text View of State Transmission Report (C), continued 

 

 <td abbr="03050111.SMD"> 

 03050111.SMD 

 </td> 

 <td nowrap="nowrap" abbr="Received by TP"> 

 Received by TP 

 </td> 

 <td align="center" abbr="P"> 

 P 

 </td> 

 <td abbr="2004-03-05"> 

 2004-03-05

 </td> 

 <td align="right" abbr="20:00"> 

 20:00 

 </td> 

 </tr>

 <tr> 

 <td abbr="T20040305121524.8800"> 

 T20040305121524.8800

 </td> 

 <td align="right" abbr=""> 

 

 </td> 

 <td abbr=""> 

 

 </td> 

 <td abbr="03051200.NAK"> 

 03051200.NAK 

 </td> 

 <td nowrap="nowrap" abbr="Waiting State Delivery"> 

 Waiting State Delivery 

 </td> 

 <td align="center" abbr="P"> 

 P 

 </td> 

 <td abbr="2004-03-05"> 

 2004-03-05

 </td> 

 <td align="right" abbr="12:16"> 

 12:16 

 </td> 

 
Publication 1438 December 2013 Section B 110

Appendix D 

EXAMPLES OF TRANSMISSION STATUS REPORTS continued

Exhibit D-4 Text View of State Transmission Report (C), continued 

 </tr> 

 </tbody> 

 </table> 

 </body> 

</html> 

Exhibit D-5 Excel Spreadsheet View of State Transmission Report 

Exhibit D-6 Browser View of TP Transmission Report

TRANSMISSION STATUS DEFINITIONS 

 

TP Transmission Status Report 

Waiting TP Delivery The acknowledgment is available for the TP to pick up.

Received by TP The acknowledgment has been received by the TP.

In Progress EMS has received and is processing the file.
Publication 1438 December 2013 Section B 111

INTENTIONAL BLANK PAGE
Publication 1438 December 2013 Section B 112

Guidelines for Trading Partners Using EMS
Publication 1438 December 2013 Section B 113

Appendix E 

GUIDELINES FOR TRADING PARTNERS USING EMS 

While the following information is provided primarily for those who use scripts to control 

interaction with EMS, it is also useful for individuals who login and conduct their 

sessions “manually.”

1. Use pattern matching, not timers, to control the flow of scripts. Scripts 

should be able to handle all messages and prompts from EMS, not just the 

main “retrieve acknowledgment” and “submit a file” paths. See Appendix F for 

an example of a script that is entirely controlled by simple pattern-matching. 

2. If it is absolutely necessary to use a timer when waiting for a message 

or prompt, then the timer value should not be less than 100 seconds. EMS 

always sends a response within 100 seconds (worst case) after the last 

user-interaction (EMS prompt or user response). The timer in the script should 

function only as a “fail-safe” device in case of unanticipated system behavior. 

3. Log off using the “Logoff” menu option on the main menu, instead of simply 

hanging up. Do not hang up until the “DISCONNECTING FROM EFS” 

message has been received. This is true for both scripted and human 

interaction with EMS. 

4. When a message is received indicating that EMS is unavailable, don’t try again 

immediately. Wait at least 10 minutes. 

5. Do not login repeatedly when there is no work to do (i.e., no files to submit or 

acknowledgments to pick up). In most cases, EMS provides a negative 

acknowledgment within 10 minutes of submission if the file is not accepted for 

further processing. If EMS has not provided a negative acknowledgment within 

35 minutes, the file, except in rare circumstances, has been forwarded to the 

appropriate tax-return-processing system. For 94X files, which are forwarded 

immediately to the tax-return-processing system, acknowledgements are 

available shortly after that system has processed each file. For files that are 

batched and “drained” at published times, acknowledgments from the taxreturn-processing system will not be available for hours. 

6. If a TP has multiple concurrent sessions at the same physical site using 

the same Login ID, only one session will retrieve acknowledgments. 
Publication 1438 December 2013 Section B 114

Example Script to Pick Up Acks and Send a File
Publication 1438 December 2013 Section B 115

Appendix F 

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE 

The following example is meant to illustrate how a script can communicate with EMS 

using only pattern-matching to control logic flow. The example is for reference only, and 

is not intended for actual use by trading partners. 

This particular script is written in “expect”, designed for a Unix operating system, and 

takes advantage of “expect’s” ability to specify a set of strings and events to be watched 

for if there is a failure to match the string that is anticipated. It also assumes that files 

are to be sent and received using the FTP protocol. A script that instead used the 

Zmodem protocol, for example, would differ noticeably in those parts of the script that 

accomplish the actual sending and receiving of files. 

Most “expect” commands and syntax appearing in the script are reasonably intuitive, at 

least for the limited purposes of illustration for which this script is intended. But it is 

worth mentioning that the command “send” directs output to the telnet session, while the 

command “send_user” directs output to “standard output”, which is assumed to be 

directed to a local log file. Lines beginning with “#” are comments.

#!/opt/sfw/bin/expect -f $1 $2 $3 $4 $5 $6 

#Assign command-line parameters to local variables for convenience. 

set log_id [lrange $argv 0 0] 

set passwd [lrange $argv 1 1] 

set hostid [lrange $argv 2 2] 

set retfil [lrange $argv 3 3] 

set prtocl [lrange $argv 4 4] 

set compid [lrange $argv 5 5] 

# Slow down "typing" of replies to allow for modem turnaround delays. 

set send_slow {1 .1} 

# Start a C-shell in which to run telnet 

spawn /usr/bin/csh 

# Specify set of "secondary" strings/events to be watched for if anticipated match fails. 

# These messages and events could occur at any time during processing. 

# message: "EFS is down" 

# message: "DISCONNECTING FROM EFS" 

# event: eof (telnet session was terminated for any reason, e.g., EMS disconnects) 

expect_after { 

-exact " EFS is busy. Wait at least 10 minutes, then retry." { 

 send_user "got the EFS BUSY message (abort) \n"

 exit } 
Publication 1438 December 2013 Section B 116

Appendix F 

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued 

-exact " EFS is currently unavailable. Additional information may be available on IRS 

quick alerts. " { 

 send_user "got the EFS UNAVAILABLE message (abort) \n"

 exit } 

-exact "EFS DISCONNECTINg FROM EFS" { 

 send_user "got the DISCONNECTING message (abort) \n"

 exit } 

 eof { 

 send_user "tp_client disconnected (abort) \n"

 exit } 

} 

# When C-shell prompt appears, 

# Start a telnet session to the designated computer (hostid) 

# Exit the C-shell when the telnet session exits (even if that 

# occurs before the script runs to completion) 

expect -exact "% " 

sleep .1 

send -s -- "telnet $hostid; exit\r"

# When login prompt from EMS is received, send username (log_id). 

expect -exact "login: " 

sleep .2 

send -s -- "$log_id\r"

#When password prompt from EMS is received, send password (passwd) 

expect -exact "Password:" 

sleep .2

send -s -- "$passwd\r"

#When MAIN MENU choice-prompt from EMS is received, 

#send 3 (Change File Transfer Protocol) 

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "3\r"
Publication 1438 December 2013 Section B 117

Appendix F 

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued

#When FILE TRANSFERS PROTOTCOL MENU choice-prompt from EMS is received, 

#send protocol to use (prtocl) 

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "$prtocl\r"

#When MAIN MENU choice-prompt from EMS is received, 

#send 4 (Change Compression Method) 

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "4\r"

#When COMPRESSION METHODS MENU choice-prompt from EMS is received, 

#send compression to use (compid) 

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "$compid\r"

#When MAIN MENU choice-prompt from EMS is received, 

#send 2 (Receive/Send File(s)) 

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "2\r"
Publication 1438 December 2013 Section B 118

Appendix F 

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued 

#If there are acks to pick up, EMS will prompt for the TP to receive them. 

#If not, or after they have been picked up, EMS will prompt to allow sending a file. 

#The logic below handles both possibilities. 

#If there are files to pick up, the logic responds "y" to receive them. 

#After they are received, it responds "y" to the prompt for sending a file, 

#then responds with the local filename to be sent, because this script assumes 

#that the FTP protocol is being used. 

#If there are not any files to pick up, the logic responds "y" to the prompt for sending #a 

file, then responds with the local filename to be sent, because this script assumes 

#that the FTP protocol is being used. 

expect { 

-exact " Are you ready to receive files? Y/\[N\]: " { 

sleep .2 

send -s -- "y\r"

expect -exact " Do you want to send a file? Y/\[N\]: " 

sleep .2 

send -s -- "y\r"

expect -exact " are sending from your system: " 

sleep .2 

send -s -- "$retfil\r" 

} 

-exact " Do you want to send a file? Y/\[N\]: " { 

sleep .2 

send -s -- "y\r" 

expect -exact " are sending from your system: " 

sleep .2 

send -s -- "$retfil\r" 

} 

} 

#The send_user command writes a message into the TP's local log file 

send_user "after send file looking for choice \n " 
Publication 1438 December 2013 Section B 119

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued 

#When MAIN MENU choice-prompt from EMS is received, send 1 (Logoff). 

#After "DISCONNECTING FROM EFS" message is received from EMS, send exit 

command to telnet 

expect { 

expect -exact " Enter your choice: " { 

sleep .2 

send -s -- "1\r"

send_user "answered 1 to choice\n"

expect -exact "DISCONNECTING FROM EFS" 

send_user "got normal disconnect message \n"

exit 

} 

} 

#Exit from the script 

exit 
Publication 1438 December 2013 Section B 120

EMS Password Rules 
Publication 1438 December 2013 Section B 121

Appendix G 

EMS Password Rules 

A trading partner’s password must conform to the following rules.

1. Passwords must be 8 characters long. 

2. Passwords must contain: 

a. at least one uppercase alphabetic character, 

b. at least one lowercase alphabetic character and 

c. at least one numeric or special character. 

3. Allowable special characters are: 

Exclamation Point ! Less Than Sign <

Pound Sign # Equal Sign =

Dollar Sign $ Greater Than Sign >

Percent Sign % Question Mark ?

Ampersand & At Sign @

Left Parenthesis ( Left Square Bracket [

Right Parenthesis ) Right Square Bracket }

Asterisk * Underscore _

Plus Sign + Right Curly Brace {

Comma , Left Curly Brace }

Hyphen - Vertical Bar |

Period . Tilde ~

Slash /

Colon :

Semi-colon ;

4. Passwords must not contain: 

a. the login ID c. circular shift of the login ID 

b. reverse shift of the login ID d. different upper/lower case version of the login ID 

5. A new password must differ by at least three characters from the current 

 password. 

6. A new password must not match any password (the last five) in the TP’s EMSmaintained password history. 

7. Passwords shall expire every 90 days. 

8. Passwords cannot be changed within the first 7 days of the last password 

change. 
Publication 1438 December 2013 Section B 122
Publication 1438 December 2013 Section B 123

EMS SCREEN SHOTS 

The following represents sample screen shots for logging on to EMS, registering shared 

secrets, and changing the password. For more explanation refer to the exhibit referenced 

in Section 3 Logging On To the System. |

The screen shot in Exhibit H-1 represents Scenario 3 of Exhibit 3-1, and Exhibit 3-5, when 

there are “n” amount of days left before the password expires. | 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Password must be changed in 5 day(s). 

Last login: Tue Oct 11 16:13:12 from 10.10.220.70 

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # ####

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 
Publication 1438 December 2013 Section B 124

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-1 Password Change in N Days 
Publication 1438 December 2013 Section B 125

Appendix H 

EMS PASSWORD SCREEN SHOTS 

 The following represents sample screen shots for logging onto the system and 

being required to change the password functionality. For more explanation refer to the 

exhibit referenced in Section 3 Logging On To the System. 

This screen shot represents Exhibit 3-3 when there are “n” amount of days 

left before the password expires. 

See next page. 
Publication 1438 December 2013 Section B 126

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to 

privacy in this system. Unauthorized use of this system is prohibited and subject to 

criminal and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Password must be changed in 5 day(s). 

Last login: Tue Oct 11 16:13:12 from 10.10.220.70 

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 
Publication 1438 December 2013 Section B 127

 Enter your choice: 

 Exhibit H-1 Password Change in N Days 
Publication 1438 December 2013 Section B 128

Upon an initial login or in the event that the password has expired, a 

password change is required. This screen shot represents Exhibit 3-5 the 

password change is successful. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

Password changed. 

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 
Publication 1438 December 2013 Section B 129

 8) Reset Acknowledgment File(s) 

 Enter your choice: 

 Exhibit H-2 Password Change Confirmation 
Publication 1438 December 2013 Section B 130

 This screen shot represents Exhibit 3-6 when the new password and the reentered password do not match. After three (3) consecutive unsuccessful 

attempts the connection is terminated. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431).

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

New passwords don't match. 

Enter new password: 

Re-enter new password: 

New passwords don't match. 

Enter new password: 

Re-enter new password: 

New passwords don't match. 

 Exhibit H-3 Unmatched New Passwords Message 

This screen shot represents Exhibit 3-7 when the password does not 

satisfy password rule requirements. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 
Publication 1438 December 2013 Section B 131

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

Password rule(s) have not been met. 

Enter new password: 

Re-enter new password 

 Exhibit H-4 Password Rule Violation Message 

This screen shot represents Exhibit 3-8 attempting to change the password 

when another session is changing the password. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Login failed. Another session is trying to change the password. 

 Exhibit H-5 Another Login Session Changing Password Message 

 This screen shot represents Exhibit 3-9 when there is a system error. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 
Publication 1438 December 2013 Section B 132

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

login: xxxxxxxx 

Password: 

System error. 

 Exhibit H-6 System Error Message 
Publication 1438 December 2013 Section B 133

 This screen shot represents Exhibit 3-10 when an incorrect EMS Login ID or 

password is entered. After three (3) consecutive unsuccessful attempts the 

connection is terminated. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to 

privacy in this system. Unauthorized use of this system is prohibited and subject to 

criminal and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431). 

 THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to 

privacy in this system. Unauthorized use of this system is prohibited and subject to 

criminal and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Login incorrect 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to 

privacy in this system. Unauthorized use of this system is prohibited and subject to 

criminal and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Login incorrect 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 
Publication 1438 December 2013 Section B 134

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to 

privacy in this system. Unauthorized use of this system is prohibited and subject to 

criminal and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Login incorrect 

 Exhibit H-7 Login Incorrect Message 
Publication 1438 December 2013 Section B 135

EMS Screen Shot continued 

The screen shot in Exhibit H-8 represents Scenarios 1, 5, or 9 of Exhibit 3-1 when 

the Trading Partner (who is new, who has an expired password, or who has an 

account that was unlocked by an EMS SA) successfully logs in, registers shared 

secrets, changes password, and accesses the Main Menu. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.SC. 7213A and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.SC. 7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Re-enter your secret phrase: 

Registration of Shared Secrets Successful. 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 
Publication 1438 December 2013 Section B 136

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

(continued on next page) 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-8 Registration of Shared Secrets and Change Password 
Publication 1438 December 2013 Section B 137

EMS Screen Shot continued 

The screen shot in Exhibit H-9 represents Scenario 2 of Exhibit 3-1 when the 

Trading Partner successfully logs in to the PY2014 system for the first time, 

registers shared secrets, and accesses the Main Menu. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.S.C. 1030 and 26 U.S.C. 7213A and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.SC. 7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Re-enter your secret phrase: 

Registration of Shared Secrets Successful. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------
Publication 1438 December 2013 Section B 138

(continued on next page) 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-9 Registration of Shared Secrets 
Publication 1438 December 2013 Section B 139

EMS Screen Shot continued 

The screen shot in Exhibit H-10 represents Scenarios 6 and 7 of Exhibit 3-1, when 

a Trading Partner's account is disabled (after 45 days of inactivity or 3 

consecutive login attempts with an invalid password). The TP re-enables the 

account by successfully logging in, authenticating account by entering 

previously registered shared secrets, changing password, and then accesses the 

Main Menu. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

This account is currently disabled. 

Do you wish to re-enable your account? Y/[N]: Y

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 -------------------------------------------
Publication 1438 December 2013 Section B 140

-------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### ####

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-10 Re-enable Disabled Account 
Publication 1438 December 2013 Section B 141

EMS Screen Shot continued 

The screen shot in Exhibit H-11 represents Scenario 8 of Exhibit 3-1, and Exhibit 

3-31 when the TP's account is locked. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A 

and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

This account is locked. 

Please contact the IRS e-Help Desk for assistance. 

 Exhibit H-18 Account is Locked Message 

The screen shot in Exhibit H-12 represents Scenario 10 of Exhibit 3-1, and Exhibit 3-32 

when the system is unavailable. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or 

inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 

U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 
Publication 1438 December 2013 Section B 142

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

EFS is currently unavailable. Additional information may be available on IRS quick 

alerts. 

Exhibit H-12 EFS Unavailable Message 

The screen shot in Exhibit H-13 represents Scenario 10 of Exhibit 3-1, and Exhibit 

3-33 when the system is busy (the maximum number of concurrent sessions has 

been reached). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, 

reading, copying or capturing by authorized personnel of all activities. There is 

no right to privacy in this system. Unauthorized use of this system is prohibited 

and subject to criminal and civil penalties, including all penalties applicable to 

willful unauthorized access (UNAX) or inspection of taxpayer records (under 18 

U.S.C. 1030 and 26 U.S.C. 7213A and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 

U.SC. 7213A and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

EFS is busy. Wait at least 10 minutes, then retry. 

 Exhibit H-13 EFS Busy Message 
Publication 1438 December 2013 Section B 143

EMS Screen Shot continued 

The screen shot in Exhibit H-14 shows the different validation error messages that 

may occur when trying to register Shared Secrets. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A 

and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431).

login: xxxxxxxx 

Password: 

Enter your ETIN: 12345 

Invalid ETIN. 

Enter your ETIN: 123456 

Invalid ETIN: must be 5 digits. 

Enter your ETIN: 00255 

Enter your EFIN associated with this ETIN: 1234567 

Invalid EFIN: must be 6 digits. 

Enter your EFIN associated with this ETIN: 654321 

Enter your zip code: 22 

Invalid zip code: must be 5 digits. 

Enter your zip code: 22102 

Enter your phone number: 12345678901 

Invalid phone number: must be 10 digits. 

Enter your phone number: 8005551212 

Enter your secret phrase: 

Re-enter your secret phrase: 

Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces. 

Enter your secret phrase: 

Re-enter your secret phrase: 

Secret phrases don't match. 

Enter your secret phrase: 

Re-enter your secret phrase: 
Publication 1438 December 2013 Section B 144

Registration of Shared Secrets Successful. 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 --------------------------------------------------------

 F O R O F F I C I A L U S E O N L Y 

(continued on next page) 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 --------------------------------------------------------

 MAIN MENU 

 Exhibit H-14 Registering Shared Secrets Validation Error Messages 
Publication 1438 December 2013 Section B 145

EMS Screen Shot continued 

The screen shot in Exhibit H-15 represents Exhibit 3-30 when a TP fails to supply 

correct shared secrets to re-enable his/her disabled account. After three 

consecutive tries the TP account is locked. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized 

access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 

7213A and 26 U.S.C. 7431).

login: xxxxxxxx 

Password: 

This account is currently disabled. 

Do you wish to re-enable your account? Y/[N]: Y

Enter your ETIN: 12345 

Enter your EFIN: 223456 

Enter your zip code: 22345 

Enter your phone number: 1134567890 

Enter your secret phrase: 

Invalid Shared Secrets. 

Enter your ETIN: a 

Enter your EFIN: 123456 

Enter your zip code: 11111 

Enter your phone number: 0987654321 

Enter your secret phrase: 

Invalid shared secrets. 

Enter your ETIN: 00253 

Enter your EFIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Invalid shared secrets. 
Publication 1438 December 2013 Section B 146

 Exhibit H-15 Unsuccessful Re-enabling of Disabled Account 
Publication 1438 December 2013 Section B 147

EMS Screen Shot continued

The screen shot in Exhibit H-16 represents Exhibit 3-21 when there is a system 

error when trying to register shared secrets. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Re-enter your secret phrase: 

System error. 

 Exhibit H-16 System Error Message 
Publication 1438 December 2013 Section B 148

The screen shot in Exhibit H-17 represents Exhibit 3-20 when another session is 

concurrently changing the shared secrets. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A 

and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties, including all penalties applicable to willful unauthorized access 

(UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.SC. 7213A 

and 26 U.S.C. 7431). 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00258 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 22043 

Enter your phone number: 7035551212 

Enter your secret phrase: 

Re-enter your secret phrase: 

Shared Secrets not changed. Another session is trying to change them. 

 Exhibit H-17 Another Session Changing Shared Secrets Message 
Publication 1438 December 2013 Section B 149

EMS Screen Shot continued 

The following eight exhibits represent sample screen shots for the password 

change functionality. For more explanation refer to the exhibit referenced in 

Section 8 Changing Password of this manual. 

 |

The screen shot in Exhibit H-18 represents Exhibit 8-3, when the password change 

is successful. |

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Password changed.

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Changed Shared Secrets 

 Enter your choice: 

Exhibit H-18 Password Change Confirmation 
Publication 1438 December 2013 Section B 150

EMS Password Screen Shot continued 

The screen shot in Exhibit H-19 represents Exhibit 8-5, when an incorrect current 

password is entered. 

 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Incorrect current password. 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

Exhibit H-19 Incorrect Current Password Message 
Publication 1438 December 2013 Section B 151

The screen shot in Exhibit H-20 represents Exhibit 8-6, when the new password and the 

re-entered password do not match. 

| 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secret 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 New passwords don't match. 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

Exhibit H-20 Unmatched New Passwords Message 
Publication 1438 December 2013 Section B 152

EMS Password Screen Shot continued 

The screen shot in Exhibit H-21 represents Exhibit 8-7, when the password does not 

satisfy password rule requirements. 

 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Password rule(s) have not been met. 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Exhibit H-21 Password Rule Violation Message 
Publication 1438 December 2013 Section B 153

EMS Password Screen Shot continued 

The screen shot in Exhibit H-22 represents Exhibit 8-8, when an attempt is made to 

change the password within 7 days from the last successful password change. |

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Less than 7 days from last change. Password not changed. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-22 Less Than 7 Days Message 
Publication 1438 December 2013 Section B 154

EMS Password Screen Shot continued 

The screen shot in Exhibit H-23 represents Exhibit 8-9, attempting to change the 

password when another session is changing the password. |

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Password not changed. Another session is trying to change the password. 

 Exhibit H-23 Another Session Changing Password Message 
Publication 1438 December 2013 Section B 155

The screen shot in Exhibit H-24 represents Exhibit 8-10, when a system error occurs 

during the change password process. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [GZIP] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 System error. 

 DISCONNECTING FROM EFS 

Exhibit H-24 System Error and Disconnecting Message 
Publication 1438 December 2013 Section B 156

EMS Screen Shot continued 

The screen shot in Exhibit H-25 represents Exhibit 8-11, when a user attempts to change 

their password more than once in a single session. |

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Can only choose Change Password once. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-25 Change Password Once Message 
Publication 1438 December 2013 Section B 157

EMS Screen Shot continued 

The following six exhibits represent sample screen shots for the Change Shared 

Secrets functionality from the Main Menu. For more explanation refer to Section 11 

Changing Shared Secrets. 

The screen shot in Exhibit H-26 represents Exhibit 11-11, when the Change Shared 

Secrets option is successful. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 12345 

 Enter your phone number: 1234567890 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Registration of Shared Secrets Successful. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-26 Successful Change of Shared Secrets from Main Menu 
Publication 1438 December 2013 Section B 158

EMS Screen Shot continued 

The screen shot in Exhibit H-27 shows the different validation error messages that may 

occur when changing Shared Secrets from the Main Menu. 

 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 12345 

 Invalid EFIN: must be 6 digits. 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 1 

 Invalid zip code: must be 5 digits. 

 Enter your zip code: 12345 

 Enter your phone number: 2 

 Invalid phone number: must be 10 digits. 

 Enter your phone number: 1234567890 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Secret phrases don't match. 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces. 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 (continued on next page.) 
Publication 1438 December 2013 Section B 159

 Registration of Shared Secrets Successful. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-27 Shared Secrets Validation Error Messages from Main Menu 
Publication 1438 December 2013 Section B 160

EMS Screen Shot continued 

The screen shot in Exhibit H-28 shows that the Main Menu displays after the TP 

incorrectly enters a shared secret (EFIN in example below) three times. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 1abcd 

 Invalid EFIN: must be 6 digits. 

 Enter your EFIN associated with this ETIN: 1234567 

 Invalid EFIN: must be 6 digits. 

 Enter your EFIN associated with this ETIN: 1 

 Invalid EFIN: must be 6 digits. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 1 

 DISCONNECTING FROM EFS 

 Exhibit H-28 Three Incorrect Entries of a Shared Secret 
Publication 1438 December 2013 Section B 161

EMS Screen Shot continued 

The screen shot in Exhibit H-29 represents Exhibit 11-12, when another session is 

concurrently changing the shared secrets. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 22043 

 Enter your phone number: 7035551212 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Shared Secrets not changed. Another session is trying to change them. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-29 Concurrent Sessions Changing Shared Secrets 
Publication 1438 December 2013 Section B 162

EMS Screen Shot continued 

The screen shot in Exhibit H-30 represents Exhibit 11-13, when a system error occurs 

when trying to change shared secrets. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 12345 

 Enter your phone number: 1234567890 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 System error. 

 DISCONNECTING FROM EFS 

 Exhibit H-30 System Error when Changing Shared Secrets 
Publication 1438 December 2013 Section B 163

EMS Screen Shot continued 

The screen shot in Exhibit H-31 represents Exhibit 11-14, when a user selects option 9) 

Change Shared Secrets, more than once in a single session. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 12345 

 Enter your phone number: 1234567890 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Registration of Shared Secrets Successful. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Can only choose Change Shared Secrets once. 

 (continued on next page.) 
Publication 1438 December 2013 Section B 164

MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-31 Change Shared Secrets Once Message 
Publication 1438 December 2013 Section B 165

INTENTIONAL BLANK PAGE
Publication 1438 December 2013 Section B 166

EEC Form Identification Error Codes
Publication 1438 December 2013 Section B 167

Appendix I 

COMMUNICATIONS ERROR MESSAGES 

Below are the Communications Error Messages that will be transmitted from the 

Electronic Management System (Front–End Processing Subsystem (FEPS) in a 

Communications Error Acknowledgement File, upon detection of a transmission 

validation error. 

1. “A VIRUS <Virus Name> WAS DETECTED IN THIS FILE” -- The FEPS (Front-End

 Processing System has detected a virus in a transmission file and will 

 quarantine and not process the file. The TP will be temporarily suspended. 

 The TP must clean up the file and call their appropriate e-Help desk for 

 permission to transmit. Please note that this error Acknowledgement is 

 in XML format.

Below is the format for the error Acknowledgement that is returned to the TP 

when a virus is detected in the transmission. All TP’s receive the XML format 

Acknowledgement, even if the transmission was sent using a different IRS approved 

format. Note that the second line of the file, the Content Description contains 

a plain English description of the problem and an understanding of XML is not required 

to interpret the message. The shaded areas contain the GTX key, a timestamp, and the 

virus name. These values vary for each returned Acknowledgement. The remainder of 

the message is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 

was rejected because it contained a virus 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00

 </AcknowledgementTimestamp> 

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

<ErrorMessage><!CDATA[A VIRUS (virus name) WAS 

DETECTED IN 

THIS FILE]]></ErrorMessage> 

 <RuleNumber>T0000-009</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

<GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 
Publication 1438 December 2013 Section B 168

Appendix I 

Communication Error Messages continued

2. “ACK COUNT IN TRANSMISSION RECAP RECORD DOES NOT MATCH THE 

 COUNT OF ACKS RECEIVED” -- The FEPS will reject the entire transmission for 

 State acks, if the number of acknowledgements “inner envelopes” does not match 

 The count in Field 0030 of the “outer envelope” RECAP record. Applicable to 

 State Acknowledgement Transmissions Only. 

3. “ADDITIONAL TAX DATA AFTER RECAP” -- The FEPS will reject the entire 

 transmission when data exists after the RECAP record. 

4. “EFS IS BUSY. WAIT AT LEAST 10 MINUTES, THEN RETRY” -- The FEPS will 

reject the entire transmission if the FEPS is unresponsive. 

5. “EFS IS CURRENTLY UNAVAILABLE. ADDITIONAL INFORMATION MAY BE 

 AVAILABLE ON IRS QUICK ALERTS” -- The FEPS will reject the entire 

 transmission if the FEPS is down because of scheduled downtime or for other 

 planned reasons. 

6. “ETIN IN INNER ENVELOPE AT RECORD nnnnnn NOT VALID” –- The FEPS will 

 reject the entire transmission if the ETIN in positions 84-88 of the TRANA record 

 does not match a valid ETIN in the TP profile Data Base. Applicable to State 

 Acknowledgement Transmissions Only. 

7. “EMS RECEIVED YOUR FILE, BUT COULD NOT PROCESS IT. PLEASE CHECK 

YOUR FILE AND RE-TRANSMIT.” –- This error ack is returned in XML format when 

EMS receives a file, but fails to decompress and process it. 

 

8. “FIRST RECORD WITHIN INNER ENVELOPE MUST BE ACK KEY AT RECORD 

 nnnnnn” –- The FEPS will reject the entire transmission if there is no ACK key 

 record as the first record within an inner envelope. Applicable to State 

 Acknowledgement Transmissions Only. 

9. “INVALID DCN VALUE DETECTED WITHIN ACK KEY RECORD AT RECORD 

<n>” -– The return DCN in Field 0090 of the Ack Key record is not present and the 

first two digits are not zeros. Applicable to State Acknowledgement Transmissions 

Only. 

 

10. “INVALID ETIN MISMATCH IN INNER TRANA RECORD AND ACK KEY RECORD 

AT RECORD <n>”-- The ETIN in Field 0060 of the inner TRANA record does not 

match the ETIN in the first five digits of Field 0030 of the Ack Key record. Applicable 

to State Acknowledgement Transmissions Only. 

 
Publication 1438 December 2013 Section B 169

Appendix I 

Communication Error Messages continued 

11. “INVALID FORM FORMAT BEGINNING AT RECORD n” –- For ETD 

 transmissions, the FEPS will reject the entire transmission when a form does not 

 begin with a FRM record (valid Record ID, Form Number and Page Number fields) 

 or does not end with a summary record. In addition, the form record must contain 

 a numeric TIN that matches the TIN in the summary record. 

12. “INVALID FORM TYPE FOR THIS EMS PROCESSING SITE” -- The FEPS will 

 reject the entire transmission if the letter code for the Site Designator in column 75 

 of the TRANA record is anything other than the specified form type for that 

 processing site. 

13. “INVALID FORM TYPE IN INNER ENVELOPE FOR THIS EMS PROCESSING 

 SITE AT RECORD nnnnnn” –- The FEPS will reject the entire transmission when 

 the FEPS is not processing for the ELF site that is in the Site Designator in the 

 inner TRANA record. Applicable to State Acknowledgement Transmissions Only. 

14. “INVALID INNER ENVELOPE FORMAT AT RECORD nnnnnn” –- The FEPS will 

 reject the entire transmission if any of the following conditions are not met for the 

 contents of the inner envelopes: 

a) each record begins with a 4 digit byte count = 0120 

b) the byte count is followed by the 4 asterisk record sentinel 

c) the record type is ACK or ACKR 

d) the last character is a #, based on the byte count in the first 

 four digits. Applicable to State Acknowledgement Transmissions Only. 

15. “INVALID INNER ENVELOPE PRODUCTION-TEST CODE. P=PRODUCTION, 

 T=TEST AT RECORD nnnnnn” -- The FEPS will reject the entire transmission if 

 the production test code field in the TRANA record does not equal P or T. 

 Applicable to State Acknowledgement Transmissions Only. 

 

16. “INVALID INNER ENVELOPE TRANA (TRANB or RECAP): WRONG LENGTH 

 OR EMBEDDED # AT RECORD nnnnnn” -- If any of the following conditions 

 exist in an inner envelope: 

a) TRANA record is not equal to 120 bytes in length or contains an 

 embedded pound sign. 

b) TRANB record is not equal to 120 bytes in length or contains an 

 embedded pound sign. 

c) RECAP record is not equal to 120 bytes in length or contains an 

 embedded pound sign. The FEPS shall generate an error ACK File. 

Applicable to State Acknowledgement Transmissions Only. 
Publication 1438 December 2013 Section B 170

Appendix I 

Communication Error Messages continued 

17. “INVALID JULIAN DAY IN THE TRANA RECORD” -- The FEPS will reject the 

 entire transmission when the Julian day in columns 91-93 of the TRANA record is 

 more than two days prior to the actual receipt Julian day or more than one day after 

 the actual receipt Julian day. Not Applicable to State Acknowledgement Trans. 

18. “INVALID PROCESSING SITE DESIGNATOR. C=ANDOVER, E=AUSTIN" 

 F=KANSAS CITY, G=PHILADELPHIA, H=FRESNO” –- EMS will reject the entire 

 transmission when the letter code for Site Designator in column 75 of the TRANA 

 record is not equal to one of the alphabetic codes, OR when the actual processing 

 site or alternate site code does not agree with the Site Designator in the TRANA 

 record. 

19. “INVALID PRODUCTION-TEST CODE – P = PRODUCTION, T = TEST” –- EMS will 

reject the entire transmission when Test/Production indicator in column 117 of the 

TRANA record does not equal “T” or “P”.

20. “INVALID RECAP: WRONG LENGTH OR EMBEDDED #" –- EMS will reject the 

entire transmission when the byte count of the last record is not equal to 120 and 

the terminus character (#) agrees with the byte count. 

21. “INVALID RECORD FORMAT IN RECORD NUMBER XXX” -- EMS will reject the 

entire transmission when the number of bytes in a record that the Trading Partner 

indicates does not equal the number counted by the FEPS, starting with the 

TRANA record. The byte count begins with the 4-digit byte count followed by the 4 

asterisks (****) in the record sentinel, the data, followed by the record terminus. 

22. “INVALID T/P MODE FOR PROCESSING SITE DESIGNATOR”-- EMS will reject 

 the entire transmission if a transmission is received and the Test/Production 

 (T/P) indicator within the transmission does not match the processing modes 

 allowed for the site, the transmission will be rejected. 

23. “INVALID TAX RETURN FORMAT BEGINNING AT RECORD n” -- EMS will reject 

the entire transmission Error Ack message after the first occurrence of this alidation 

error. For return transmissions, the FEPS will validate that every return begins with 

a tax return record (valid Record ID, Return type and Page number fields) and ends 

with a summary record. In addition, the tax return record must contain a numeric 

TIN that matches the TIN in the summary record. 

If an error is encountered, no further validation will take place after this first error is 

encountered. 

24. “INVALID TOTAL ACK KEY COUNT IN ACK FOR ETIN NNNNN” -- EMS will reject 

 the entire transmission if the number of Total Ack Key records in an “inner envelope”, 

 does not match the number in Field 0030 of an “inner envelope” RECAP record. 

 Applicable to State Acknowledgement Transmissions Only. 
Publication 1438 December 2013 Section B 171

Appendix I

Communication Error Messages continued 

25. “INVALID TOTAL ACKR COUNT IN INNER ENVELOPE RECAP AT RECORD 

 nnnnnn.” –- EMS will reject the entire transmission if the number of “ACKR” records 

 in an “inner envelope”, does not match the number in Field 0100 of an “inner 

 envelope” RECAP record. Applicable to State Acknowledgement Transmissions 

Only. 

26. “INVALID TOTAL FORM COUNT IN RECAP” -- EMS will reject the entire 

transmission and generate an Error ACK file with the message if the number 

of ETD forms counted does not match the Total Form Count in columns 29-34

of the RECAP record.

27. “INVALID TOTAL RETURN COUNT IN RECAP RECORD” -- EMS will reject the 

 entire transmission and generate this Error ACK message when the number 

 of tax returns counted does not match the Total Return Count in columns 

29-34 of the RECAP record. 

28. “INVALID TRANA: WRONG LENGTH OR EMBEDDED #” -- EMS will reject the 

 entire transmission when the byte count of the first record is less than 120 and the 

 end-of-record indicator (#) agrees with the byte count. 

29. “INVALID TRANB: WRONG LENGTH OR EMBEDDED #" -- EMS will reject the 

 entire transmission when the byte count of the second record is less than 120 and 

 the terminus character (#) agrees with the byte count. 

30. “INVALID TRANSMISSION TYPE CODE” -- EMS will reject the entire transmission 

 when the Trading Partner’s transmission type code specified in column 118 of the 

 TRANA record is not valid. Valid codes must equal one of the following codes: 

“ ” (blank) = regular 1041 Electronic Filing 

“D” = ETD 

“N” = ETD Online 

“O” = Online Filing 

“Z” = State Acknowledgement 

31. "THE ETIN CORRESPONDING TO THE EMS LOGIN ID AND THE ETIN IN THE 

 TRANA RECORD WERE DIFFERENT" -- EMS will reject the entire transmission when 

 the ETIN in columns 84-88 of the TRANA record does not match the login ETIN. 

32. “MULTIPLE INNER ENVELOPE TRANA/TRANB RECORDS DETECTED AT 

 RECORD nnnnnn” –- EMS will reject the entire transmission if more than one 

 TRANA record or TRANB record exists in the same inner envelope. 

Applicable to State Acknowledgement Transmissions Only. 
Publication 1438 December 2013 Section B 172

Appendix I

Communication Error Messages continued 

33. “MULTIPLE TRANA/TRANB RECORDS DETECTED" -- EMS will reject the entire 

 transmission when multiple TRANA or TRANB or RECAP records are found within a 

 file. Not Applicable to State Acknowledgement Transmissions. 

34. “NO ACKNOWLEDGEMENTS WITHIN THE TRANSMISSION” -- EMS will reject the 

entire transmission if the number of inner envelope counted is zero (0), a 

communications error ack will be generated and returned to the State transmitter. 

Applicable to State Acknowledgement Transmissions Only.

35. “NO FORMS WITHIN THE TRANSMISSION” -- EMS will reject the entire 

 transmission when there are no ETD forms within a transmission. 

36. “NO INNER ENVELOPE TRANA RECORD RECEIVED AT RECORD nnnn” –- EMS

 will reject the entire transmission if the first record in the inner envelope is not a 

 correctly formatted TRANA record as follows: 

 

 a) byte count and end of record indicator(#) do not agree or 

 b) record sentinel   is not present or 

 c) TRANA is not in columns 9-14 or 

 d) byte count is > 120 characters or is not numeric or 

 e) CR or LF imbedded within the record. 

 Applicable to State Acknowledgement Transmissions Only. 

37. “NO INNER ENVELOPE TRANB RECORD RECEIVED AT RECORD nnnn” -- If 

the second record in the inner envelope is not a correctly formatted TRANB record 

as follows: 

 a) byte count and end of record indicator(#) do not agree or 

 b) record sentinel ** ** is not present or 

 c) TRANB is not in columns 9-14 or 

 d) byte count is > 120 characters or is not numeric or 

 e) CR or LF imbedded within the record. 

 Applicable to State Acknowledgement Transmissions Only. 

38. "NO RECAP RECORD RECEIVED; POSSIBLY DUE TO A LINE PROBLEM” – EMS 

will reject the entire transmission when the last record byte count and the 

end-of-record indicator (#) do not agree, or record sentinel ( ) is not present, or 

 “RECAP” is not in columns 9-14, or byte count is > 120 characters or is not 

 numeric, or <CR> or <LF> is embedded within the record.

39. “NO RETURNS WITHIN THE TRANSMISSION” -- EMS will reject the entire 

transmission when there are no returns within a transmission.
Publication 1438 December 2013 Section B 173

Appendix I

Communication Error Messages continued 

40. “NO TRANA RECORD RECEIVED" -- EMS will reject the transmission when 

the first record byte count and end-of-record indicator (#) do not agree, or record 

sentinel (** **) is not present, or “TRANA” is not in columns 9-14, or byte count is 

>120 characters or is not numeric, or <CR> or <LF> is imbedded within the 

record. 

41. "NO TRANB RECORD RECEIVED" -- EMS will reject the entire transmission 

when the second record byte count and end-of-record indicator (#)do not agree, or 

record sentinel ( ) is not present, or “TRANB“ is not in columns 9-14,

or byte count is >120 characters or is not numeric, or <CR> or <LF> is 

imbedded within the record. 

42. “NON-MATCHING ETIN IN INNER ENVELOPE RECAP AT RECORD nnnnnn" – 

 EMS will reject the entire transmission if an inner RECAP record is detected 

with an ETIN that does not match the ETIN in the inner envelope TRANA 

record. Applicable to State Acknowledgement Transmissions Only. 

43. “PRODUCTION-TEST CODE IN TRANA RECORD DOES NOT MATCH 

 PROFILE” --- EMS will reject the entire transmission when the Production/Test 

 indicator in column 117 of the TRANA record does not match the production/test 

 mode in the Trading Partner profile. Not applicable to inner TRANA of State 

 Acknowledgement Transmission. 

44. “RECORD n <record-id> NOT IMMEDIATELY PRECEDED BY SUM RECORD” – 

 EMS will reject the entire transmission when the SUM record is missing. “n” stands

 for the number of the record being processed when the error is discovered and 

“record-id” stands for the value of the Record ID Field of record n, e.g., RECAP. 

45. “RECORD n <record-id> NOT IMMEDIATELY PRECEDED BY SUMETD RECORD” –

 EMS will reject the entire transmission when the SUMETD record is missing. “n” 

 stands for the number of the record being processed when the error is discovered 

 and “record-id” stands for the value of the Record ID Field of record n, e.g., RECAP. 

46. “THE T/P INDICATOR FOR INNER ENVELOPE AT RECORD nnnnnn MUST BE T 

for TEST” –- EMS will reject the entire transmission when the state transmitter 

is in test mode, if the T/P indicator (Field 0160) of an ‘inner envelope’ TRANA 

record is not 'T'. Applicable to State Acknowledgement Transmissions Only.

47. “TRANSMITTER NOT VALID FOR TRANSMISSION TYPE” --- EMS will reject the 

 entire transmission when the Trading Partner profile in the TPDB does not allow the 

 Transmission Type specified in column 118 of the TRANA record. 
Publication 1438 December 2013 Section B 174

INTENTIONAL BLANK PAGE
Publication 1438 December 2013 Section B 175

Acronym List
Publication 1438 December 2013 Section B 176

Appendix J

ACRONYM LIST 

ACK Acknowledgment 

AES Advanced Encryption Standard 

DCN Declaration Control Number 

DES Data Encryption Standard 

DNS Domain Name Service 

ECC-MEM Enterprise Computing Center at Memphis, TN 

ECC-MTB Enterprise Computing Center at Martinsburg, WV 

EFS Electronic Filing System 

EIN Employer Identification Number 

EMS Electronic Management System 

ETA Electronic Tax Administration 

EFIN Electronic Filer Identification Number 

ETIN Electronic Transmitter Identification Number 

IMF Individual Master File 

FIPS Federal Information Processing Standard 

FTP File Transfer Protocol 

 

GTX Global Transaction Key 

 

HTML Hypertext Markup Language 

IP Internet Protocol 

IPsec Internet Protocol Security 

IRS Internal Revenue Service 

ISDN Integrated Services Digital Network 

ISP Internet Service Provider 

LF Line Feed 

MeF Modernized E-File 

PATS Participants Acceptance Testing 

NAK Negative Acknowledgment (or error acknowledgment) 

NIST National Institute of Standards and Technology 

OS Operating System 

PIN Personal Identification Number 

PY Processing Year 

RC4 Rivest Cipher 4 

 

SRS State Retrieval Subsystem 

SSL Secure Sockets Layer 
Publication 1438 December 2013 Section B 177

INTENTIONAL BLANK PAGE 

I
 

SECTION C
Publication 1438 December 2013 Page 1

 SECTION C TRANSMISSION (TRANA) RECORD 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0120 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "TRANAb" 

 

 0010 EMPLOYER IDENTIFICATION 9 15 - 23 N (MUST MATCH SAME 

 NUMBER (EIN) OF TRANSMITTER FIELD ON "TRANB" 

 RECORD) 

 

 0020 TRANSMITTER'S NAME 35 24 - 58 A/N 

 

 0030 TYPE OF TRANSMITTER 16 59 - 74 "PREPARER" OR 

 "PREPARER'S AGENT" 

 

 0040 PROCESSING SITE 1 75 - 75 "B" = OGDEN 

 

 0050 TRANSMISSION DATE 8 76 - 83 N 

 FORMAT: YYYYMMDD 

 

 0060 ELECTRONIC TRANSMITTER 7 84 - 90 N (ETIN PLUS 

 IDENTIFICATION NUMBER (ETIN) TRANSMITTER'S USER 

 CODE) FORMAT: 

 NNNNNnn NNNNN=ETIN 

 nn=TRANSMITTER'S USE 

 CODE; MAY BE ZERO 

 FILLED 

 

 0070 JULIAN DATE 3 91 - 93 N RANGE: 001-365 

 

 0080 TRANSMISSION SEQUENCE NUMBER 2 94 - 95 N 

 FOR JULIAN DATE IN (FIELD 

 0070) 

 

 NOTE: SEQUENCE NUMBER MUST BE UNIQUE FOR EVERY TRANSMISSION. 

 

 0090 ACKNOWLEDGMENT TRANSMISSION 1 96 - 96 "A" = ASCII 

 FORMAT 

 

 0100 RECORD TYPE INDICATOR 1 97 - 97 "F" = FIXED 

 "V" = VARIABLE 

 

 0110 RESERVED 6 98 - 103 IRS USE ONLY 

 

0120 FILLER 5 104 - 108 BLANKS 

 

 0130 RESERVED 1 109 - 109 BLANKS 

 

 0140 PROCESSING YEAR 1 110 - 110 "C" = CURRENT 

 "P" = PRIOR 

 

 0150 RESERVED 6 111 - 116 IRS USE ONLY 

 

 0160 PRODUCTION-TEST CODE 1 117 - 117 "P" = PRODUCTION 

 "T" = TEST 

 

 0170 TRANSMISSION TYPE CODE 1 118 - 118 "F" = FIDUCIARY 

 RETURN 

 

 0180 RESERVED 1 119 - 119 IRS USE ONLY 

 

 RECORD TERMINUS CHARACTER 1 120 - 120 "#" 

 
Publication 1438 December 2013 Page 2

 SECTION C TRANSMISSION (TRANB) RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0120 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "TRANBb" 

 

 0010 EMPLOYER IDENTIFICATION 9 15 - 23 N (MUST MATCH SAME 

 NUMBER (EIN) OF TRANSMITTER FIELD ON "TRANA" 

 RECORD) 

 

 0020 ADDRESS 35 24 - 58 A/N 

 

 0030 CITY, STATE, ZIP CODE 35 59 - 93 A/N 

 

 0040 AREA CODE, TELEPHONE NO. 10 94 - 103 N 

 

 0050 FILLER 16 104 - 119 BLANKS 

 

 RECORD TERMINUS CHARACTER 1 120 - 120 "#" 

 
Publication 1438 December 2013 Page 3

 SECTION C FORM 1041 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1178 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "RETbbb" 

 

 0001 TYPE 6 15 - 20 "1041bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 TAX PERIOD 6 36 - 41 N 

 FORMAT: YYYYMM 

 

 0006 FILLER 1 42 - 42 BLANK 

 

 0007 FORM 8453-F INDICATOR 2 43 - 44 N 

 "00" OR "01" OR "02" 

 

 NOTE: VALUE = "00" IF A SINGLE RETURN IS RELATED TO A FORM 8453-F. 

 VALUE = "01" IF THE RETURN IS PART OF A SERIES OF RETURNS 

 RELATED TO A FORM 8453-F. 

 VALUE = "02" AUTHENTICATION RECORD MUST BE PART OF THE ELECTRONIC RETURN. 

 

 0010 FISCAL YEAR BEGINNING 8 45 - 52 FORMAT: YYYYMMDD 

 OR BLANK 

 

 0020 FISCAL YEAR ENDING 8 53 - 60 FORMAT: YYYYMMDD 

 OR BLANK 

 

 0025 SECTION 642i 1 61 - 61 "X" OR BLANK 

 

 0030 NAME CONTROL 4 62 - 65 A/N 

 

 0040 EMPLOYER IDENTIFICATION C 9 66 - 74 N 

 NUMBER 

 

 0050 DATE ENTITY CREATED D 8 75 - 82 FORMAT: YYYYMMDD 

 

 0060 ESTATE/TRUST NAME LINE 35 83 - 117 A/N or 

 (INCLUDES POOL NUMBERS) "GNMA" or "GINNIE 

 MAE" or "FNMA" or 

 "FANNIE MAE" 

 

 0070 GRANTOR NAME IF APPLICABLE 35 118 - 152 A/N OR BLANK 

 (ID# AND ADDRESS) 

 

*0075 GRANTOR NAME 6 153 - 158 "STMbnn" OR BLANK 

 

 0080 FIDUCIARY NAME LINE 35 159 - 193 A/N 

 

 0085 IN CARE OF NAME LINE 35 194 - 228 A/N 

 

 0090 STREET ADDRESS - DOMESTIC 35 229 - 263 A/N 

 0095 FOREIGN ADDRESS, LINE 1 35 264 - 298 A/N OR BLANK 

 

 0097 FOREIGN ADDRESS, LINE 2 35 299 - 333 A/N OR BLANK 

 

 0100 CITY or TOWN 22 334 - 355 A/N 

 
Publication 1438 December 2013 Page 4

 SECTION C FORM 1041 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0110 STATE 2 356 - 357 A/N 

 

 NOTE: FOR FOREIGN COUNTRIES ".b" (PERIOD AND A BLANK SPACE) IS ALLOWED 

 0115 FOREIGN COUNTRY CODE 2 358 - 359 ALPHA OR BLANK 

 0120 ZIP CODE 12 360 - 371 N OR 

 nnnnnnnnnbbb OR 

 nnnnnbbbbbbb 

 OR BLANK 

 

 0130 DECEDENT ESTATE A 1 372 - 372 "X" OR BLANK 

 

 0140 SIMPLE TRUST A 1 373 - 373 "X" OR BLANK 

 

 0150 COMPLEX TRUST A 1 374 - 374 "X" OR BLANK 

 

 0151 QUALIFIED DISABILITY TRUST A 1 375 - 375 "X" OR BLANK 

 

 0152 ESBT A 1 376 - 376 "X" OR BLANK 

 

 0160 GRANTOR TYPE TRUST A 1 377 - 377 "X" OR BLANK 

 

 NOTE: GRANTOR TRUSTS MAY USE NEW STATEMENT FIELD 0905 TO PROVIDE 

 THE INFORMATION REQUIRED PER THE INSTRUCTIONS FOR FORM 1041. OPTIONAL 

 STATEMENT FIELD 0910 MAY ALSO BE USED IF ADDITIONAL SPACE IS NEEDED. 

 0170 BANKRUPTCY ESTATE-CHPT. 7 A 1 378 - 378 NO ENTRY 

 

 0180 BANKRUPTCY ESTATE-CHPT. 11 A 1 379 - 379 NO ENTRY 

 

 0190 POOLED INCOME FUND A 1 380 - 380 "X" OR BLANK 

 

@0200 POOLED INCOME FUND A 6 381 - 386 "STMbnn" OR BLANK 

 STATEMENT

 0210 INITIAL RETURN BOX F 1 387 - 387 "X" OR BLANK 

 

 0220 FINAL RETURN BOX F 1 388 - 388 "X" OR BLANK 

 

 0230 AMENDED RETURN BOX F 1 389 - 389 NO ENTRY 

 

 0235 NOL DEDUCTION C/B F 1 390 - 390 NO ENTRY

 

 0237 CHANGE IN TRUST'S NAME F 1 391 – 391 "X" OR BLANK 

 

 0240 CHANGE IN FIDUCIARY F 1 392 - 392 "X" OR BLANK 

 

 0250 CHANGE IN FIDUCIARY'S NAME F 1 393 - 393 "X" OR BLANK 

 

 0260 CHANGE IN FIDUCIARY'S F 1 394 - 394 "X" OR BLANK 

 ADDRESS 

 

 0270 NUMBER OF SCHEDULES K-1 B 7 395 - 401 N OR BLANK 

 ATTACHED RANGE 0000000 - 

 9999999 

 0280 NONEXEMPT CHARITABLE AND E 1 402 - 402 "X" OR BLANK 

 SPLIT INTEREST TRUSTS 

 (SEC. 4947 (a) (1)) 

 

 0290 NONEXEMPT CHARITABLE AND E 1 403 - 403 "X" OR BLANK 

 SPLIT INTEREST TRUSTS 

 NOT A PRIVATE FOUNDATION 

 

 

 

 
Publication 1438 December 2013 Page 5

 SECTION C FORM 1041 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

- 0300 NONEXEMPT CHARITABLE AND E 1 404 - 404 "X" OR BLANK 

 SPLIT INTEREST TRUSTS 

 (SEC. 4947(a)(2)) 

- 0305 CODE SECTION 645 ELECTION G 1 405 - 405 “X” OR BLANK

- 0307 TRUST EIN G 9 406 - 414 N 

 nnnnnnnnn

 0308 TRUST EIN (MULTIPLE)STATEMENT G 6 415 - 420 STMbnn

 0310 INTEREST INCOME 1 12 421 - 432 N *** 

 

 0320 TOTAL ORDINARY DIVIDENDS 2 12 433 - 444 N *** 

 

 0323 QUALIFIED DIVIDENDS 2b(1) 12 445 - 456 N 

 TO BENEFICIARIES 

 

 0325 QUALIFIED DIVIDENDS 2b(2) 12 457 - 468 N 

 TO ESTATES/TRUSTS 

 

 0330 BUSINESS INCOME OR (LOSS) 3 12 469 - 480 N 

 (SCHEDULE C) 

 

 0340 CAPITAL GAIN OR LOSS 4 12 481 - 492 N 

 (SCHEDULE D) 

 

 0350 RENTS ROYALTY PARTNERSHIP 5 12 493 - 504 N 

 OTHER ESTATES/TRUST 

 

 0360 FARM INCOME (LOSS) 6 12 505 - 516 N 

 (SCHEDULE F) 

 

 0370 ORDINARY GAIN OR LOSS 7 12 517 - 528 N 

 (FORM 4797) 

 

 0375 FORM 4684 7 9 529 - 537 "FORM 4684" OR 

 BLANK 

 

 0380 SOURCE OF OTHER INCOME 8 30 538 - 567 A/N OR BLANK 

 

*0385 SOURCE OF OTHER INCOME 8 6 568 - 573 "STMbnn" OR BLANK 

 

 0390 OTHER INCOME 8 12 574 - 585 N 

 

 0400 TOTAL INCOME 9 12 586 - 597 N 

 COMBINE LINES 1 - 8 

 

 0410 FORM 4952 ATTACHED 10 1 598 - 598 "X" OR BLANK 

 

 0420 INTEREST 10 12 599 - 610 N *** 

 

 0430 TAXES 11 12 611 - 622 N *** 

 

 0440 FIDUCIARY FEES 12 12 623 - 634 N *** 

 

 0450 CHARITABLE DEDUCTIONS 13 12 635 - 646 N *** 

 

 0455 CHARITABLE DEDUCTION STATEMENT 13 6 647 - 652 "STMbnn" OR BLANK 

 

 0460 ATTORNEY ACCOUNTANT 14 12 653 - 664 N *** 

 RETURN PREPARER FEES 
Publication 1438 December 2013 Page 6

 

 SECTION C FORM 1041 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 @0470 NATURE OF OTHER DEDUCTIONS 15 6 665 - 670 "STMbnn OR BLANK" 

 

 NOTE: ESTATES AND TRUSTS MUST USE THIS STATEMENT FIELD TO EXPLAIN THE 

 ENTRY IN FIELD 0480, LINE 15a OF FORM 1041, PAGE 1. THIS STATEMENT IS 

 INTENDED TO SERVE THE SAME PURPOSE OF THE ATTACHMENT REQUIRED FOR LINE 15a 

 IF THE RETURN WERE FILED ON PAPER. EXPLANATIONS MAY NOT BE ENTERED ON 

 SCHEDULE K-1. 

 

+0480 OTHER DEDUCTIONS 15a 12 671 - 682 N *** 

 

 0495 NOL DEDUCTION 15b 12 683 - 694 N  

 0500 NOL DEDUCTION STATEMENT 15b 6 695 - 700 Statement or Blank 

 

 0505 ALLOWABLE MISCELLANEOUS 15c 12 701 - 712 N ** * 

 ITEMIZED DEDUCTIONS

 

 0510 ADD LINES 10 - 15c 16 12 713 - 724 N *** 

 

 0520 ADJUSTED TOTAL INCOME OR 17 12 725 - 736 N 

 (LOSS) 

 LINE 16 MINUS LINE 9 

 

 0530 INCOME DISTRIBUTION 18 12 737 - 748 N 

 DEDUCTION 

 (SCHEDULE B) 

 

 0535 SECTION 642i 7 749 - 755 N 

 NUMBER OF GRAVESITES 

 

@0540 ESTATE TAX DEDUCTION 19 6 756 - 761 "STMbnn" OR BLANK 

 

 0550 TOTAL ESTATE TAX DEDUCTION 19 12 762 - 773 N *** 

 

 0560 EXEMPTION AMOUNT 20 12 774 - 785 N *** 

 

 0570 ADD LINES 18 - 20 21 12 786 - 797 N 

 

 0580 TAXABLE INCOME OF FIDUCIARY 22 12 798 - 809 N 

 LINE 17 MINUS LINE 21 

 

 0590 TOTAL TAX 23 12 810 - 821 N *** 

 (SCHEDULE G) 

 

 0600 ESTAX CREDITED TO TRUST 24a 11 822 - 832 "SECTb643(G)" 

 LITERAL OR BLANK 

 

 0610 ESTAX CREDITED TO TRUST 24a 12 833 - 844 N 

 AMOUNT 

 

 0620 CURRENT YEAR ESTIMATED TAX 24a 12 845 - 856 N *** 

 PAYMENTS PRIOR YEAR ES CREDIT 

 

 0630 ESTIMATED TAX PAYMENTS 24b 12 857 - 868 NO ENTRY 

 TO BENEFICIARIES 

 

 0640 LINE 24A MINUS LINE 24B 24c 12 869 - 880 N 

 

 0680 TAX PAID WITH EXTENSION 24d 12 881 - 892 N 

 FILE 

@0690 FEDERAL INCOME TAX WITHHELD 24e 6 893 - 898 "STMbnn" OR BLANK 

 DESCRIPTION 
Publication 1438 December 2013 Page 7

 SECTION C FORM 1041 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0695 IF ANY IS FROM FORM(S) 1099 24e 1 899 - 899 "X" or blank 

 CHECK 

 0700 FEDERAL INCOME TAX WITHHELD 24e 12 900 - 911 N *** 

 AMOUNT 

 

 0710 FORM 2439 AMOUNT 24f 12 912 - 923 N 

 

 0720 FORM 4136 AMOUNT 24g 12 924 - 935 N 

 

 0740 TOTAL 24h 12 936 - 947 N 

 

 0750 TOTAL (ADD LINES 24c – 24e 25 12 948 - 959 N *** 

 AND 24h) 

 

 0770 ESTIMATED TAX PENALTY 26 12 960 - 971 N *** 

 

 0780 TAX DUE 27 12 972 - 983 N 

 

 0790 OVERPAYMENT 28 12 984 - 995 N 

 

 0800 AMOUNT CREDITED TO NEXT 29a 12 996 - 1007 N *** 

 TAX YEAR

 

 0810 REFUNDED AMOUNT 29b 12 1008 - 1019 N *** 

 

 0815 FIDUCIARY SIGNATURE 5 1020 - 1024 N 

 0820 FIDUCIARY EIN 9 1025 - 1033 N OR BLANK 

 (TAXABLE TRUSTS ONLY) 

 NOTE: TO BE COMPLETED BY FINANCIAL INSTITUTIONS THAT SEND ESTIMATED 

 TAX PAYMENTS ELECTRONICALLY VIA EFTPS 

 

 0825 PAID PREPARER AUTHORIZATION 1 1034 - 1034 "X" OR BLANK 

 YES BOX 

 

 0826 PAID PREPARER AUTHORIZATION 1 1035 – 1035 "X" OR BLANK 

 NO BOX 

 

 0830 PREPARER'S NAME 35 1036 - 1036 A/N OR BLANK 

 

 0840 PREPARER SELF-EMPLOYED 1 1071 - 1071 "X" OR BLANK 

 

 0850 PREPARER'S TIN 9 1072 – 1080 Pnnnnnnnn or nnnnnnnnn

 OR BLANK 

NOTE: BEGINNING TAX YEAR 2011 (PROCESSING YEAR 2012), TAX RETURNS MAY BE REJECTED 

IF AN SSN, OR ANY NUMBER THAT IS NOT A PTIN, IS INCLUDED IN THIS FIELD.

 

+0860 PREPARER'S FIRM 27 1081 – 1107 A/N 

 OR BLANK 

 

 0870 PREPARER'S FIRM EIN 9 1108 – 1116 N OR BLANK 

 

+0880 PREPARER'S FIRM ADDRESS AND 39 1117 - 1155 A/N 

 ZIP CODE OR BLANK 

 

 0890 PREPARER'S FIRM TELEPHONE 10 1156 – 1165 N OR BLANK 

 NUMBER 

 

*0905 GRANTOR TRUST ATTACHMENT 6 1166 - 1171 "STMbnn"

 

*0910 OPTIONAL INFORMATION 6 1172 - 1177 "STMbnn" OR BLAMK 

 

 RECORD TERMINUS CHARACTER 1 1178 - 1178 "#" 
Publication 1438 December 2013 Page 8

 SECTION C FORM 1041 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0623 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0920 RECORD ID 6 9 - 14 "RETbbb" 

 

 0921 TYPE 6 15 - 20 "1041bb" 

 

 0922 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0923 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0924 FILLER 1 35 - 35 BLANK 

 

 0925 TAX PERIOD 6 36 - 41 N 

 FORMAT: YYYYMM 

 

 0926 FILLER 1 42 - 42 BLANK 

 

 0927 FORM 8453-F INDICATOR 2 43 - 44 N 

 "00" OR "01" OR “02” 

 

*0928 ELECTION TO TREAT CONTRIBUTION A-1 6 45 - 50 "STMbnn" OR BLANK 

 AS PAID IN PRECEDING TAX YEAR 

 

 0940 AMOUNTS PAID OR PERMANENTLY A-1 12 51 - 62 N 

 ALLOCATED FOR CHARITABLE 

 PURPOSES 

 

 0950 TAX EXEMPT INCOME A-2 12 63 - 74 N 

 ALLOCABLE TO 

 CHARITABLE CONTRIBUTIONS 

 

 0960 SUBTRACT LINE 2 FROM LINE 1 A-3 12 75 - 86 N 

 

 0970 CAPITAL GAINS FOR TAX YEAR A-4 12 87 - 98 N 

 ALLOCATED AND PAID OR 

 PERMANENTLY SET ASIDE 

 

 0975 ADD LINE 3 AND LINE 4 A-5 12 99 - 110 N 

 

 0980 SECTION 1202 EXCLUSION A-6 12 111 - 122 N 

 

 1000 CHARITABLE DEDUCTION A-7 12 123 - 134 N *** 

 LINES 5 MINUS LINE 6 

 

 1010 ADJUSTED TOTAL INCOME B-1 12 135 - 146 N 

 

 1020 ADJUSTED TAX B-2 12 147 - 158 N 

 EXEMPT INTEREST 

 

 1030 NET GAIN B-3 12 159 - 170 N *** 

 (SCHEDULE D) 

 

 1040 AMOUNT SCHEDULE A B-4 12 171 - 182 N 

 

 1050 CAPITAL GAINS B-5 12 183 - 194 N 

 (SCHEDULE A) 

 

 1070 CAPITAL GAIN B-6 12 195 - 206 N 

 PAGE 1, LINE 4 

 
Publication 1438 December 2013 Page 9

 SECTION C FORM 1041 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1090 DISTRIBUTABLE NET INCOME B-7 12 207 - 218 N 

 COMBINE LINE 1 - 6 

 

*1100 SEPARATE SHARE B-7 6 219 - 224 "STMbnn" OR 

 RULE BLANK 

 

 1110 ACCOUNTING INCOME B-8 12 225 - 236 N 

 

 1120 INCOME TO BE B-9 12 237 - 248 N 

 DISTRIBUTED CURRENTLY 

 

 1130 OTHER AMOUNTS B-10 12 249 - 260 N 

 PAID/CREDITED 

 

 1140 TOTAL DISTRUBUTIONS B-11 12 261 - 272 N 

 ADD LINES 9 & 10 

 

 1150 TAX EXEMPT INCOME B-12 12 273 - 284 N 

 

 1160 TENTATIVE INCOME B-13 12 285 - 296 N 

 (LINE 11 MINUS LINE 12) 

 

 1170 TENTATIVE INCOME B-14 12 297 - 308 N 

 (LINE 7 MINUS LINE 2) 

 

 1180 INCOME DISTRIBUTION B-15 12 309 - 320 N 

 DEDUCTION 

 

 1205 TAX FROM RATE SCHEDULE G-1a 12 321 - 332 N 

 OR SCHEDULE D 

 

 1210 TAX ON LUMP SUM DISTRIBUTIONS G-1b 12 333 - 344 N 

 

 1220 OTHER TAX DESCRIPTION G-1b 20 345 - 364 NO ENTRY 

 

 1225 ALTERNATIVE MINIMUM TAX, G-1c 12 365 - 376 N*** 

 SCHEDULE I 

 

 1230 TOTAL TAX G-1d 12 377 - 388 N 

 

 1240 CREDIT FORM 1116 G-2a 12 389 - 400 N *** 

 

 1290 GENERAL BUSINESS CREDIT G-2b 12 401 - 412 N*** 

 

 1300 CREDIT FOR PRIOR G-2c 12 413 - 424 N*** 

 YEAR MINIMUM TAX 

 (FORM 8801) 

 1305 BOND CREDITS (FORM 8912) G-2d 12 425 - 436 NO ENTRY

 

 1310 TOTAL CREDITS G-2e 12 437 - 448 N 

 ADD LINES G-2a - G-2d 

 

 
Publication 1438 December 2013 Page 10

 SECTION C FORM 1041 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 1320 SUBTRACT LINE 2e FROM 1d G-3 12 449 - 460 N 

 1325 TAX FROM FORM 8960 G-4 12 461 - 472 NO ENTRY

 1330 RECAPTURE TAXES G-5 1 473 - 473 "X" OR BLANK 

 FORM 4255 

 

 1340 RECAPTURE TAXES G-5 1 474 - 474 NO ENTRY 

 FORM 8611 

 

 1350 RECAPTURE TAXES G-5 12 475 - 486 N 

 

 1365 HOUSEHOLD EMPLOYMENT TAXES G-6 12 487 - 498 N 

 

@1366 COMPUTATION SCHEDULE G-7 6 499 - 504 "STMbnn" OR BLANK 

 

+1367 F 4970, OR SECT 453A(c) G-7 22 505 - 526 "FROMFORM4970bbbbbb 

 ADDITIONAL TAX OR INTEREST bbbb" "SECTION453A 

 OR SEC641(c) LITERAL (C)INTEREST" "SEC 

 641(C)bbbbbbbbbbbbb 

 OR BLANK" 

 

 1368 TAX OR INTEREST DUE G-7 12 527 - 538 N 

 

 1370 TOTAL TAX G-7 12 539 - 550 N *** 

 (ADD LINES 4 - 6) 

 

@1380 TAX EXEMPT EXPENSE 1 6 551 - 556 "STMbnn" OR BLANK 

 ALLOCATION COMPUTATION 

 

 1390 TAX EXEMPT INCOME - YES BOX 1 1 557 - 557 "X" OR BLANK 

 

 1395 TAX EXEMPT INCOME - NO BOX 1 1 558 - 558 "X" OR BLANK 

 

 1400 TAX INTEREST 1 12 559 - 570 N 

 INCOME AND DIVIDENDS 

 

 1420 INDIVIDUAL EARNINGS - YES BOX 2 1 571 - 571 "X" OR BLANK 

 

 1425 INDIVIDUAL EARNINGS - NO BOX 2 1 572 - 572 "X" OR BLANK 

 

 1430 FOREIGN ACCOUNT - YES BOX 3 1 573 - 573 "X" OR BLANK 

 

 1435 FOREIGN ACCOUNT NO BOX 3 1 574 - 574 "X" OR BLANK 

 

 1440 NAME OF FOREIGN COUNTRY 3 33 575 - 607 A/N 

 

 1450 FOREIGN TRUST - YES BOX 4 1 608 - 608 "X" OR BLANK 

 

 1452 FOREIGN TRUST NO BOX 4 1 609 - 609 "X" OR BLANK 

 

 1455 SELLER-FINANCED MORTGAGE 5 1 610 - 610 "X" OR BLANK 

 INTEREST - YES BOX 

 

@1458 IF YES, REQUIRED ATTACHMENT 5 6 611 - 616 "STMbnn" OR BLANK 

 

 1460 SELLER-FINANCED MORTGAGE 5 1 617 - 617 "X" OR BLANK 

 INTEREST NO BOX 

 

 1470 COMPLEX TRUST 6 1 618 - 618 "X" OR BLANK 

 

 1480 SEC. 643 (e)(3) ELECTION 7 1 619 - 619 "X" OR BLANK 

 (SCHEDULE D) 
Publication 1438 December 2013 Page 11

 

 SECTION C FORM 1041 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1490 DECEDENT'S ESTATE 2-YEARS 8 1 620 - 620 "X" OR BLANK 

 OR MORE 

 

 1500 ANY TRUST BENEFICIARIES 9 1 621 - 621 "X" OR BLANK 

 SKIP PERSONS - YES BOX 

 

 1505 ANY TRUST BENEFICIARIES SKIP 9 1 622 - 622 "X" OR BLANK 

 PERSONS - NO BOX 

 

 RECORD TERMINUS CHARACTER 1 623 - 623 "#" 

 
Publication 1438 December 2013 Page 12

 SECTION C SCHEDULE C - PAGE 1 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0706 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "Cbbbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0009 NAME OF PROPRIETOR 35 43 - 77 A/N 

 

 0010 SOCIAL SECURITY NUMBER 9 78 - 86 NO ENTRY 

 

 0020 PRINCIPAL BUSINESS A 25 87 - 111 A/N 

 

 0030 BUSINESS CODE B 6 112 - 117 N 

 

 0040 BUSINESS NAME C 35 118 - 152 A/N 

 

 0050 EMPLOYER ID NUMBER D 9 153 - 161 N 

 

 0060 BUSINESS ADDRESS E 35 162 - 196 A/N 

 

 0070 BUSINESS CITY/STATE/ZIP CODE E 30 197 - 226 A/N 

 

 0080 CASH ACCOUNTING METHOD F(1) 1 227 - 227 "X" OR BLANK 

 

 0090 ACCRUAL ACCOUNTING METHOD F(2) 1 228 - 228 "X" OR BLANK 

 

 0100 OTHER ACCOUNTING METHOD F(3) 1 229 - 229 "X" OR BLANK 

 

 0110 OTHER METHOD TYPE F(3) 25 230 - 254 A/N OR BLANK 

 

 0120 MATERIALLY PARTICIPATE DURING G 1 255 - 255 "X" OR BLANK 

 CURRENT TAX YEAR - YES BOX 

 

 0125 MATERIALLY PARTICIPATE DURING G 1 256 - 256 "X" OR BLANK 

 CURRENT TAX YEAR - NO BOX 

 

 0130 BUSINESS STARTED DURING H 1 257 - 257 "X" OR BLANK 

 CURRENT TAX YEAR 

 

 0132 PAYMENTS MADE IN 2013 WHICH I 1 258 - 258 "X" OR BLANK 

 REQUIRE FORM 1099 YES BOX 

 0133 PAYMENTS MADE IN 2013 WHICH I 1 259 - 259 "X" OR BLANK 

 REQUIRE FORM 1099 NO BOX 

 0135 IF YES, DID YOU OR WILL YOU J 1 260 - 260 "X" OR BLANK 

 FILE ALL REQUIRED FORMS 1099 

 YES BOX 

 0136 IF YES, DID YOU OR WILL YOU J 1 261 - 261 "X" OR BLANK 

 FILE ALL REQUIRED FORMS 1099 

 NO BOX 
Publication 1438 December 2013 Page 13

 

 SECTION C SCHEDULE C - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0138 GROSS RECEIPTS 1 12 262 - 273 N 

 

 0140 STATUTORY EMPLOYEE EARNINGS 1c 1 274 - 274 X OR BLANK 

 

@0160 GROSS RECEIPTS/SALES 1 6 275 - 280 "STMbnn" OR BLANK 

 EXPLANATION 

 

 0170 RETURNS/ALLOWANCES 2 12 281 - 292 N 

 0180 SUBTRACT LINE 2 FROM LINE 1 3 12 293 - 304 N 

 

 0190 COST OF GOODS SOLD 4 12 305 - 316 N 

 

 0200 GROSS PROFIT 5 12 317 - 328 N 

 

 0210 OTHER INCOME 6 12 329 - 340 N 

 

 0220 GROSS INCOME 7 12 341 - 352 N 

 

 0230 ADVERTISING 8 12 353 - 364 N 

 

 0250 CAR/TRUCK EXPENSES 9 12 365 - 376 N 

 

 0260 COMMISSIONS/FEES 10 12 377 - 388 N 

 

 0265 CONTRACT LABOR 11 12 389 - 400 N 

 

 0270 DEPLETION 12 12 401 - 412 N 

 

 0280 DEPRECIATION/SECTION 179 13 12 413 - 424 N 

 EXPENSE DEDUCTION 

 

 0290 EMPLOYEE BENEFIT PROGRAMS 14 12 425 - 436 N 

 

 0300 INSURANCE 15 12 437 - 448 N 

 

*0310 FORM 1098 EXPLANATION 16a 6 449 - 454 "STMbnn" OR BLANK 

 

 0320 MORTGAGE INTEREST 16a 12 455 - 466 N 

 

*0330 FORM 1098 NAME/ADDRESS 16b 6 467 - 472 "STMbnn" OR BLANK 

 

 0340 OTHER INTEREST 16b 12 473 - 484 N 

 

 0350 LEGAL/PROFESSIONAL SERVICES 17 12 485 - 496 N 

 

 0360 OFFICE EXPENSE 18 12 497 - 508 N 

 

 0370 PENSION/PROFIT SHARING 19 12 509 - 520 N 

 

 0380 RENT ON MACHINERY/EQUIPMENT 20a 12 521 - 532 N 

 

 0390 RENT ON OTHER BUSINESS 20b 12 533 - 544 N 

 PROPERTY 

 

 0400 REPAIRS/MAINTENANCE 21 12 545 - 556 N 

 

 0410 SUPPLIES 22 12 557 - 568 N 

 

 0420 TAXES/LICENSES 23 12 569 - 580 N 

 

 0430 TRAVEL 24a 12 581 - 592 N 

 

 0440 DEDUCTIBLE MEALS AND 24b 12 593 - 604 N 

 ENTERTAINMENT 
Publication 1438 December 2013 Page 14

 SECTION C SCHEDULE C - PAGE 1 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0470 UTILITIES 25 12 605 - 616 N 

 

 0480 WAGES 26 12 617 - 628 N 

 

 0490 OTHER EXPENSES 27 12 629 - 640 N 

 

0500 TOTAL EXPENSES 28 12 641 - 652 N 

 

 0510 TENTATIVE PROFIT/LOSS 29 12 653 - 664 N 

 

-0517 TOTAL SQUARE FOOTAGE OF HOME 30a 6 665 - 670 N 

 

-0518 BUSINESS SQUARE FOOTAGE 30b 6 671 - 676 N 

 OF HOME

 

 0520 HOME BUSINESS EXPENSE 30 12 677 - 688 N 

 

 0530 PAL INDICATOR 31 3 689 - 691 "PAL" OR BLANK 

 

 0540 NET PROFIT/LOSS 31 12 692 - 703 N 

 

 0550 ALL INVESTMENT AT RISK 32a 1 704 - 704 "X" OR BLANK 

 

 0560 SOME INVESTMENT NOT AT RISK 32b 1 705 - 705 "X" OR BLANK 

 

 RECORD TERMINUS CHARACTER 1 706 - 706 "#" 

 
Publication 1438 December 2013 Page 15

 SECTION C SCHEDULE C - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0457 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0580 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0581 SCHEDULE TYPE 6 15 - 20 "Cbbbbb" 

 

 0582 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0583 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0584 FILLER 1 35 - 35 BLANK 

 

 0585 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001- 

 9999999 

 

 0590 CLOSING INVENTORY COST 33a 1 43 - 43 "X" OR BLANK 

 METHOD 

 

 0600 LOWER COST/MARKET 33b 1 44 - 44 "X" OR BLANK 

 

 0610 OTHER CLOSING INVENTORY 33c 1 45 - 45 "X" OR BLANK 

 METHOD 

 

@0620 OTHER METHOD EXPLANATION 33c 6 46 - 51 "STMbnn" OR BLANK 

 

 0630 CHANGE INVENTORY - YES BOX 34 1 52 - 52 "X" OR BLANK 

 

 0635 CHANGE INVENTORY - NO BOX 34 1 53 - 53 "X" OR BLANK 

 

@0640 CHANGE INVENTORY EXPLANATION 34 6 54 - 59 "STMbnn" OR BLANK 

 

 0650 BEGINNING INVENTORY 35 12 60 - 71 N 

 

@0660 BEGINNING INVENTORY 35 6 72 - 77 "STMbnn" OR BLANK 

 EXPLANATION 

 

 0670 PURCHASES 36 12 78 - 89 N 

 

 0680 COST OF LABOR 37 12 90 - 101 N 

 

 0690 MATERIALS/SUPPLIES 38 12 102 - 113 N 

 

 0700 OTHER COSTS 39 12 114 - 125 N 

 

 0710 TOTAL COSTS 40 12 126 - 137 N 

 

 0720 ENDING INVENTORY 41 12 138 - 149 N 

 

 0730 COST OF GOODS SOLD 42 12 150 - 161 N 

 

 0740 VEHICLE SERVICE DATE 43 8 162 - 169 YYYYMMDD OR 

 BLANK 

 

 0750 BUSINESS MILES 44a 6 170 - 175 N 

 

 0760 COMMUTING MILES 44b 6 176 - 181 N 

 

 0770 OTHER MILES 44c 6 182 - 187 N 

 
Publication 1438 December 2013 Page 16

 SECTION C SCHEDULE C - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0780 VEHICLE FOR PERSONAL USE 45 1 188 - 188 "X" OR BLANK 

 DURING OFF-DUTY 

 HOURS – YES BOX

 

 0785 VEHICLE FOR PERSONAL USE 45 1 189 - 189 "X" OR BLANK 

 DURING OFF-DUTY 

 HOURS – NO BOX

 

 0790 ANOTHER VEHICLE FOR 46 1 190 - 190 "X" OR BLANK 

 PERSONAL USE – YES BOX

 

 0795 ANOTHER VEHICLE FOR 46 1 191 - 191 "X" OR BLANK 

 PERSONAL USE – NO BOX

 

 0800 EVIDENCE TO SUPPORT DEDUCTION 47a 1 192 - 192 "X" OR BLANK 

 YES BOX 

 

 0805 EVIDENCE TO SUPPORT DEDUCTION 47a 1 193 - 193 "X" OR BLANK 

 NO BOX 

 

 0810 EVIDENCE WRITTEN - YES BOX 47b 1 194 - 194 "X" OR BLANK 

 

 0815 EVIDENCE WRITTEN - NO BOX 47b 1 195 - 195 "X" OR BLANK 

 

@0820 OTHER EXPENSES PT V 6 196 - 201 "STMbnn" OR BLANK 

 NOTE: IF MORE THAN (9) EXPLANATIONS FOR PART V ARE NECCESSARY OR THE 

 SPACE ALLOWED IS INSUFFICIENT USE FIELD @0820 AS A STATEMENT 

 (STM) REFERENCE. THE STM RECORDS MUST BEGIN WITH THE FIRST 

 EXPLANATION. 

 

 0830 OTHER EXPENSES (SPECIFY) PT V 15 202 - 216 A/N 

 

 0840 OTHER EXPENSES PT V 12 217 - 228 N 

 

 0850 OTHER EXPENSES (SPECIFY) PT V 15 229 - 243 A/N 

 

 0860 OTHER EXPENSES PT V 12 244 - 255 N 

 

 0870 OTHER EXPENSES (SPECIFY) PT V 15 256 - 270 A/N 

 

 0880 OTHER EXPENSES PT V 12 271 - 282 N 

 

 0890 OTHER EXPENSES (SPECIFY) PT V 15 283 - 297 A/N 

 

 0900 OTHER EXPENSES PT V 12 298 - 309 N 

 

 0910 OTHER EXPENSES (SPECIFY) PT V 15 310 - 324 A/N 

 

 0920 OTHER EXPENSES PT V 12 325 - 336 N 

 

 0930 OTHER EXPENSES (SPECIFY) PT V 15 337 - 351 A/N 

 

 0940 OTHER EXPENSES PT V 12 352 - 363 N 

 

 0950 OTHER EXPENSES (SPECIFY) PT V 15 364 - 378 A/N 

 

 0960 OTHER EXPENSES PT V 12 379 - 390 N 

 

 0970 OTHER EXPENSES (SPECIFY) PT V 15 391 - 405 A/N 

 

 0980 OTHER EXPENSES PT V 12 406 - 417 N 

 

 0990 OTHER EXPENSES (SPECIFY) PT V 15 418 - 432 A/N 

 

 1000 OTHER EXPENSES PT V 12 433 - 444 N 

 

 1010 TOTAL OTHER EXPENSES 48 12 445 - 456 N 

 

 RECORD TERMINUS CHARACTER 1 457 - 457 "#" 
Publication 1438 December 2013 Page 17

SECTION C SCHEDULE CEZ - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0296 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "C-EZbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001- 

 9999999 

 

 0009 NAME OF PROPRIETOR 35 43 - 77 A/N 

 

 0010 SOCIAL SECURITY NUMBER 9 78 - 86 NO ENTRY 

 

 0020 PRINCIPAL BUSINESS A 25 87 - 111 A/N 

 

 0030 BUSINESS CODE B 6 112 - 117 N 

 

 0040 BUSINESS NAME C 35 118 - 152 A/N 

 

 0050 EMPLOYER ID NUMBER D 9 153 - 161 N 

 

 0060 BUSINESS ADDRESS E 35 162 - 196 A/N 

 

 0070 BUSINESS CITY/STATE/ZIP CODE E 30 197 - 226 A/N 

 

 0072 PAYMENTS MADE IN 2013 WHICH F 1 227 - 227 "X" OR BLANK 

 FORM 1099 YES BOX

 0073 PAYMENTS MADE IN 2013 WHICH F 1 228 - 228 "X" OR BLANK 

 FORM 1099 NO BOX

 0075 IF YES, DID YOU OR WILL G 1 229 - 229 "X" OR BLANK 

 YOU FILE ALL REQUIRED 

 FORMS 1099? YES BOX

 0076 IF YES, DID YOU OR WILL G 1 230 - 230 "X" OR BLANK 

 YOU FILE ALL REQUIRED 

 FORMS 1099? NO BOX

 

 0090 TOTAL GROSS RECEIPTS 1 1 231 - 231 “X” OR BLANK

 

@0100 GROSS RECEIPTS EXPLANATION 1 6 232 - 237 "STMbnn" OR BLANK 

 

 0110 TOTAL EXPENSES 2 12 238 - 249 N 

 

 0120 NET PROFIT 3 12 250 - 261 N 

 

 0130 VEHICLE SERVICE DATE 4 8 262 - 269 YYYYMMDD OR BLANK 

 

 
Publication 1438 December 2013 Page 18

SECTION C SCHEDULE CEZ - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0140 BUSINESS MILES 5a 6 270 - 275 N 

 

 0150 COMMUTING MILES 5b 6 276 - 281 N 

 

 0160 OTHER MILES 5c 6 282 - 287 N 

 

 0170 VEHICLE FOR PERSONAL USE 6 1 288 - 288 "X" OR BLANK 

 DURING OFF-DUTY 

 HOURS – YES BOX

 

 0175 VEHICLE FOR PERSONAL USE 6 1 289 - 289 "X" OR BLANK 

 DURING OFF-DUTY 

 HOURS – NO BOX

 

 0180 ANOTHER VEHICLE FOR 7 1 290 - 290 "X" OR BLANK 

 PERSONAL USE – YES BOX

 

 0185 ANOTHER VEHICLE FOR 7 1 291 - 291 "X" OR BLANK 

 PERSONAL USE – NO BOX

 0190 EVIDENCE TO SUPPORT DEDUCTION 8a 1 292 - 292 "X" OR BLANK 

 YES BOX 

 

 0195 EVIDENCE TO SUPPORT DEDUCTION 8a 1 293 - 293 "X" OR BLANK 

 NO BOX 

 

 0200 EVIDENCE WRITTEN - YES BOX 8b 1 294 - 294 "X" OR BLANK 

 

 0205 EVIDENCE WRITTEN - NO BOX 8b 1 295 - 295 "X" OR BLANK 

 

 RECORD TERMINUS CHARACTER 1 296 - 296 "#" 

 
Publication 1438 December 2013 Page 19

SECTION C SCHEDULE D - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0547 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "Dbbbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0035 TOTALS FOR ALL SHORT TERM PT I 12 43 - 54 N 

 TRANSACTIONS REPORTED ON 1a(d)

 FORM 1099-B PROCEEDS 

 

 0045 TOTALS FOR ALL SHORT TERM PT I 12 55 - 66 N 

 TRANSACTIONS REPORTED ON 1a(e)

 FORM 1099-B COST 

 0055 TOTALS FOR ALL SHORT TERM PT I 12 67 - 78 NO ENTRY 

 TRANSACTIONS REPORTED ON 1a(g)

 FORM 1099-B ADJUSTMENTS 

 

 0065 TOTALS FOR ALL SHORT TERM PT I 12 79 - 90 N 

 TRANSACTIONS REPORTED ON 1a(h)

 FORM 1099-B GAIN OR LOSS 

 

 0075 TOTALS FOR ALL SHORT TERM PT I 12 91 - 102 N 

 TRANSACTIONS REPORTED ON 1b(d)

 FORM(S)8949, WITH BOX A 

 CHECKED PROCEEDS

 

 0085 TOTALS FOR ALL SHORT TERM PT I 12 103 - 114 N 

 TRANSACTIONS REPORTED ON 1b(e)

 FORM(S)8949, WITH BOX A 

 CHECKED COST

 

 0095 TOTALS FOR ALL SHORT TERM PT I 12 115 - 126 N 

 TRANSACTIONS REPORTED ON 1b(g)

 FORM(S)8949, WITH BOX A 

 CHECKED ADJUSTMENTS

 0105 TOTALS FOR ALL SHORT TERM PT I 12 127 - 138 N 

 TRANSACTIONS REPORTED ON 1b(h)

 FORM(S)8949, WITH BOX A 

 CHECKED GAIN OR LOSS

 0115 TOTALS FOR ALL SHORT TERM PT I 12 139 - 150 N 

 TRANSACTIONS REPORTED ON 2(d)

 FORM(S) 8949, WITH BOX B 

 CHECKED PROCEEDS

 0125 TOTALS FOR ALL SHORT TERM PT I 12 151 - 162 N 

 TRANSACTIONS REPORTED ON 2(e)

 FORM(S) 8949, WITH BOX B 

 CHECKED COST

 0135 TOTALS FOR ALL SHORT TERM PT I 12 163 - 174 N 

 TRANSACTIONS REPORTED ON 2(g)

 FORM(S) 8949, WITH BOX B 

 CHECKED ADJUSTMENTS

 
Publication 1438 December 2013 Page 20

SECTION C SCHEDULE D - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0145 TOTALS FOR ALL SHORT TERM PT I 12 175 - 186 N 

 TRANSACTIONS REPORTED ON 2(h)

 FORM(S) 8949, WITH BOX B 

 CHECKED GAIN OR GAIN OR LOSS

0155 TOTALS FOR ALL SHORT TERM PT I 12 187 - 198 N 

 TRANSACTIONS REPORTED ON 3(d)

 FORM(S) 8949, WITH BOX C 

 CHECKED PROCEEDS

0165 TOTALS FOR ALL SHORT TERM PT I 12 199 - 210 N 

 TRANSACTIONS REPORTED ON 3(e)

 FORM(S) 8949, WITH BOX C 

 CHECKED COST

0175 TOTALS FOR ALL SHORT TERM PT I 12 211 - 222 N 

 TRANSACTIONS REPORTED ON 3(g)

 FORM(S) 8949, WITH BOX C 

 CHECKED ADJUSTMENTS

0185 TOTALS FOR ALL SHORT TERM PT I 12 223 - 234 N 

 TRANSACTIONS REPORTED ON 3(h)

 FORM(S) 8949, WITH BOX C 

 CHECKED GAIN OR LOSS

0750 ST GAIN/LOSS FROM PT I 12 235 - 246 N 

 FORMS 4684, 6252, 6781, 4 

 AND 8824 

 

0760 ST GAIN OR LOSS PT I 12 247 - 258 N 

 FROM PARTNERSHIPS, S CORP. 5 

 AND OTHER FIDUCIARIES ENTIRE 

 YEAR 

 

0780 ST CAPITAL LOSS PT I 12 259 - 270 N *** 

 CARRYOVER ENTIRE YEAR 6 

 

0790 NET SHORT-TERM PT I 12 271 - 282 N 

 GAIN OR LOSS ENTIRE YEAR 7 

 

0805 TOTALS FOR ALL LONG TERM PT II 12 283 - 294 N 

 TRANSACTIONS REPORTED ON 8a(d)

 FORM 1099-B, PROCEEDS 

 

0815 TOTALS FOR ALL LONG TERM PT II 12 295 - 306 N 

 TRANSACTIONS REPORTED ON 8a(e)

 FORM 1099-B, COST 

 

0825 TOTALS FOR ALL LONG TERM PT II 12 307 - 318 NO ENTRY 

 TRANSACTIONS REPORTED ON 8a(g)

 FORM 1099-B, ADJUSTMENTS 

 

0835 TOTALS FOR ALL LONG TERM PT II 12 319 - 330 N 

 TRANSACTIONS REPORTED ON 8a(h)

 FORM 1099-B, GAIN OR LOSS 

 

0845 TOTALS FOR ALL LONG TERM PT II 12 331 - 342 N 

 TRANSACTIONS REPORTED ON 8b(d)

 FORM(S) 8949, WITH BOX D 

 CHECKED PROCEEDS

0855 TOTALS FOR ALL LONG TERM PT II 12 343 - 354 N 

 TRANSACTIONS REPORTED ON 8b(e)

 FORM(S) 8949, WITH BOX D 

 CHECKED COST
Publication 1438 December 2013 Page 21

 SECTION C SCHEDULE D - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0865 TOTALS FOR ALL LONG TERM PT II 12 355 - 366 N 

 TRANSACTIONS REPORTED ON 8b(g)

 FORM(S) 8949, WITH BOX D 

 CHECKED ADJUSTMENTS

0875 TOTALS FOR ALL LONG TERM PT II 12 367 - 378 N 

 TRANSACTIONS REPORTED ON 8b(h)

 FORM(S) 8949, WITH BOX D 

 CHECKED GAIN OR LOSS

0885 TOTALS FOR ALL LONG TERM PT II 12 379 - 390 N 

 TRANSACTIONS REPORTED ON 9(d) 

 FORM(S) 8949, WITH BOX E 

 CHECKED PROCEEDS

0895 TOTALS FOR ALL LONG TERM PT II 12 391 - 402 N 

 TRANSACTIONS REPORTED ON 9(e)

 FORM(S) 8949, WITH BOX E 

 CHECKED COST

0905 TOTALS FOR ALL LONG TERM PT II 12 403 - 414 N 

 TRANSACTIONS REPORTED ON 9(g) 

 FORM(S) 8949, WITH BOX E 

 CHECKED ADJUSTMENTS

0915 TOTALS FOR ALL LONG TERM PT II 12 415 - 426 N 

 TRANSACTIONS REPORTED ON 9(h)

 FORM(S) 8949, WITH BOX E 

 CHECKED GAIN OR LOSS

0925 TOTALS FOR ALL LONG TERM PT II 12 427 - 438 N 

 TRANSACTIONS REPORTED ON 10(d)

 FORM(S) 8949, WITH BOX F 

 CHECKED PROCEEDS

0935 TOTALS FOR ALL LONG TERM PT II 12 439 - 450 N 

 TRANSACTIONS REPORTED ON 10(e)

 FORM(S) 8949, WITH BOX F 

 CHECKED COST

0945 TOTALS FOR ALL LONG TERM PT II 12 451 - 462 N 

 TRANSACTIONS REPORTED ON 10(g)

 FORM(S) 8949, WITH BOX F 

 CHECKED ADJUSTMENTS

0955 TOTALS FOR ALL LONG TERM PT II 12 463 - 474 N 

 TRANSACTIONS REPORTED ON 10(h)

 FORM(S) 8949, WITH BOX F 

 CHECKED GAIN OR LOSS

1580 LT GAIN/LOSS FROM PT II 12 475 - 486 N 

 FORMS 2439, 4684, 6252, 11 

 6781, AND 8824 

 

 1590 LT CAPITAL GAIN OR PT II 12 487 - 498 N 

 LOSS FROM PARTNERSHIPS, 12 

 S CORP. AND OTHER FIDUCIARIES 

 ENTIRE YEAR 

 

 1600 CAPITAL GAIN DISTRIBUTION PT II 12 499 - 510 N *** 

 ENTIRE YEAR 13 

 

 1610 GAIN FROM FORM 4797 ENTIRE PT II 12 511 - 522 N *** 

 YEAR 14 

 

 1620 LT CAPITAL LOSS PT II 12 523- 534 N *** 

 CARRYOVER (SCHEDULE D) 15 

 ENTIRE YEAR 
Publication 1438 December 2013 Page 22

SECTION C SCHEDULE D - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 1640 NET LONG TERM GAIN OR LOSS PT II 12 535 - 546 N 

 ENTIRE YEAR 16 

 

 

 RECORD TERMINUS CHARACTER 1 547 - 547 "#" 
Publication 1438 December 2013 Page 23

SECTION C SCHEDULE D - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 BYTE COUNT 4 1 - 4 0535 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 1643 RECORD ID 6 9 - 14 "SCHbbb" 

 

 1644 SCHEDULE TYPE 6 15 - 20 "Dbbbbb" 

 

 1645 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 1646 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 1647 FILLER 1 35 - 35 BLANK 

 

 1648 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 1650 NET SHORT TERM GAIN OR LOSS PT III 12 43 - 54 N 

 (BENEFICIARIES) ENTIRE YEAR 17(1) 

 

 1660 NET SHORT TERM GAIN OR LOSS PT III 12 55 - 66 N 

 (ESTATES OR TRUSTS) ENTIRE 17(2) 

 YEAR 

 

 1665 NET SHORT TERM GAIN OR LOSS PT III 12 67 - 78 N 

 (TOTAL) ENTIRE YEAR 17(3) 

 

 1671 NET LONG TERM GAIN OR LOSS PT III 12 79 - 90 N 

 TOTAL FOR YEAR: BENEFICIARIES 18a(1) 

 

 1672 NET LONG TERM GAIN OR LOSS PT III 12 91 - 102 N 

 TOTAL FOR YEAR: (ESTATES AND 18a(2) 

 TRUSTS) 

 

 1673 NET LONG TERM GAIN OR LOSS PT III 12 103 - 114 N 

 TOTAL FOR YEAR: (TOTAL) 18a(3) 

 

 1677 NET LONG TERM GAIN PT III 12 115 - 126 N 

 (BENEFICIARIES) UNRECAPTURED 18b(1) 

 

 1678 NET LONG TERM GAIN PT III 12 127 - 138 N 

 (ESTATES OR TRUSTS) 18b(2) 

 UNRECAPTURED 

 

 1679 NET LONG TERM GAIN (TOTAL) PT III 12 139 - 150 N 

 UNRECAPTURED 18b(3) 

 

 1681 28% RATE GAIN OR LOSS PT III 12 151 - 162 N 

 (BENEFICIARIES) 18c(1) 

 

 1682 28% RATE GAIN OR LOSS PT III 12 163 - 174 N 

 (ESTATE OR TRUST) 18c(2) 

 

 1683 28% RATE GAIN OR LOSS PT III 12 175 - 186 N 

 (TOTAL) 18c(3) 

 

 1710 TOTAL NET GAIN OR LOSS: PT III 12 187 - 198 N 

 (BENEFICIARIES) 19(1) 

 

 1720 TOTAL NET GAIN OR LOSS: PT III 12 199 – 210 N 

 (ESTATES OR TRUSTS) 19(2) 

 

 1730 TOTAL CAPITAL GAIN TOTAL PT III 12 211 - 222 N 

 19(3)
Publication 1438 December 2013 Page 24

 SECTION C SCHEDULE D - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1760 LINE 15, COL. 3 PT IV 12 223 - 234 N ** * 

 20 

 1770 TAXABLE INCOME PT V 12 235 - 246 N 

 FROM FORM 1041, LINE 22 21 

 OR FORM 990-T, LINE 34

 1780 SMALLER OF LINE 18a OR 19 PT V 12 247 - 258 N 

 COLUMN 2 22 

 

 1790 QUALIFIED DIVIDENDS FORM PT V 12 259 - 270 N 

 1041, LINE 2b(2) OR 990-T 23 

 

 1800 ADD LINES 22 AND LINE 23 PT V 12 271 - 282 N 

 24 

 

 1810 AMOUNT FROM FORM 4952, PT V 12 283 - 294 N 

 LINE 4g 25 

 

 1820 SUBTRACT LINE 25 FROM LINE 24 PT V 12 295 - 306 N 

 26 

 

 1830 SUBTRACT LINE 26 FROM PT V 12 307 - 318 N 

 LINE 21 27 

 

 1840 SMALLER OF LINE 21 OR PT V 12 319 - 330 N 

 $2,450 28

 

 1855 ENTER THE SMALLER AMOUNT PT V 12 331 - 342 N 

 ON LINE 27 OR LINE 28 29 

 1860 SUBTRACT LINE 29 FROM LINE 28 PT V 12 343 - 354 N 

 30

 

 1905 ENTER THE SMALLER OF PT V 12 355 - 366 N 

 LINE 21 OR LINE 26 31 

 1910 SUBTRACT LINE 30 FROM PT V 12 367 - 378 N 

 LINE 26 32 

 

 1920 ENTER THE SMALLER OF LINE PT V 12 379 - 390 N 

 21 OR $11,950 33 

 

 1930 ADD LINES 27 AND 30 PT V 12 391 - 402 N 

 34 

 

 1940 SUBTRACT LINE 34 FROM LINE PT V 12 403 - 414 N 

 33. 35 

 

 1950 ENTER THE SMALLER OF LINE PT V 12 415 - 426 N 

 32 OR LINE 35 36 

 

 1960 MULTIPLY LINE 36 BY 15% PT V 12 427 - 438 N 

 37 

 

 1970 ENTER THE AMOUNT FROM LINE 31 PT V 12 439 - 450 N 

 38 

 

 1980 ADD LINES 30 AND 36 PT V 12 451 - 462 N 

 39 

 1990 SUBTRACT LINE 39 FROM LINE 38 PT V 12 463 - 474 N 

 40 

 2000 MULTIPLY LINE 40 BY 20% PT V 12 475 - 486 N 

 41 

 
Publication 1438 December 2013 Page 25

SECTION C SCHEDULE D - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2010 FIGURE THE TAX ON THE AMOUNT PT V 12 487 - 498 N 

 ON LINE 27. USE THE 2013 TAX 42

 RATE SCHEDULE FOR ESTATES AND

 TRUSTS SEE THE SCHEDULE G

 

 2020 ADD LINES 37, 41 AND 42 PT V 12 499 - 510 N 

 43 

 

 2030 FIGURE THE TAX ON THE AMOUNT PT V 12 511 - 522 N 

 ON LINE 21. USE THE 2013 TAX 44 

 RATE SCHEDULE FOR ESTATES AND

 TRUSTS SEE THE SCHEDULE G

 

 2040 TAX ON ALL TAXABLE INCOME. PT V 12 523 - 534 N 

 ENTER THE SMALLER OF LINE 45 

 43 OR LINE 44 HERE AND ON 

 FORM 1041, SCHEDULE G, LINE

 1A (OR FORM 990-T, LINE 36)

 

 RECORD TERMINUS CHARACTER 1 535 - 535 "#" 

 

 

 

 

 
Publication 1438 December 2013 Page 26

SECTION C SCHEDULE E - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 – 4 1076 

 

 START RECORD SENTINEL 4 5 – 8 "****" 

 

 0000 RECORD ID 6 9 – 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 – 20 "Ebbbbb" 

 

 0002 PAGE NUMBER 5 21 – 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 – 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 – 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 – 42 N 

 0000001 - 

 9999999 

 

 0010 PAYMENTS REQUIRED – YES BOX PART I A 1 43 – 43 X OR BLANK 

 

 0015 PAYMENTS REQUIRED – NO BOX PART I A 1 44 – 44 X OR BLANK

 0020 PAYMENTS REQUIRED – YES BOX PART I B 1 45 - 45 X OR BLANK 

 

 0025 PAYMENTS REQUIRED – NO BOX PART I B 1 46 – 46 X OR BLANK

 0030 PROPERTY ADDRESS PART I 1aA 37 47 - 83 A/N

 

 0040 PROPERTY ADDRESS PART I 1aB 37 84 - 120 A/N

 0042 PROPERTY ADDRESS PART I 1aC 37 121 - 157 A/N

 

 0050 PROPERTY TYPE PART I 1bA 1 158 – 158 N 

 0060 PROPERTY TYPE 8 PART I 1bA 22 159 - 180 A/N

 0062 FAIR RENTAL DAYS PART I 2A 3 181 - 183 A/N

 0070 PERSONAL USE DAYS PART I 2A 3 184 - 186 A/N

 0080 QJV PART I 2A 1 187 - 187 X OR BLANK

 0082 PROPERTY TYPE PART I 1bB 1 188 - 188 A/N

 0085 PROPERTY TYPE 8 PART I 1bB 22 189 – 210 A/N 

 0090 FAIR RENTAL DAYS PART I 2B 3 211 - 213 A/N

 0095 PERSONAL USE DAYS PART I 2B 3 214 - 216 A/N

 0100 QJV PART I 2B 1 217 - 217 X OR BLANK

 0105 PROPERTY TYPE PART I 1bC 1 218 - 218 N 

 0110 PROPERTY TYPE 8 PART I 1bC 22 219 - 240 A/N

 0115 FAIR RENTAL DAYS PART I 2C 3 241 – 243 N 

 0120 PERSONAL USE DAYS PART I 2C 3 244 - 246 N

 0125 QJV PART I 2C 1 247 - 247 X OR BLANK

 0130 RENT RCVD A PART I 3A 12 248 - 259 N 

 0135 RENT RCVD B PART I 3B 12 260 - 271 N
Publication 1438 December 2013 Page 27

SECTION C SCHEDULE E - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0140 RENT RCVD C PART1 3C 12 272 - 283 N 

 

 0145 ROYALTIES RCVD A PART1 4A 12 284 - 295 N 

 0150 ROYALTIES RCVD B PART1 4B 12 296 – 307 N 

 0155 ROYALTIES RCVD C PART1 4C 12 308 - 319 N 

0180 ADVERTISING A A-5 12 320 – 331 N 

 

 0190 ADVERTISING B B-5 12 332 – 343 N 

 0200 ADVERTISING C C-5 12 344 – 355 N 

 0210 AUTO-TRAVEL A A-6 12 356 - 367 N

 

 0220 AUTO-TRAVEL B B-6 12 368 – 379 N 

 0230 AUTO-TRAVEL C C-6 12 380 – 391 N 

 

 0240 CLEANING-MAINT A A-7 12 392 – 403 N 

 

 0250 CLEANING-MAINT B B-7 12 404 – 415 N 

 

 0260 CLEANING-MAINT C C-7 12 416 – 427 N 

 

 0270 COMMISSIONS A A-8 12 428 – 439 N 

 

 0280 COMMISSIONS B B-8 12 440 – 451 N 

 

 0290 COMMISSIONS C C-8 12 452 – 463 N 

 

 0300 INSURANCE A A-9 12 464 – 475 N 

 

 0310 INSURANCE B B-9 12 476 – 487 N 

 

 0320 INSURANCE C C-9 12 488 – 499 N 

 

 0330 LEGAL-PRO FEES A A-10 12 500 – 511 N 

 

 0340 LEGAL-PRO FEES B B-10 12 512 - 523 N 

 

 0350 LEGAL-PRO FEES C C-10 12 524 - 535 N 

 

 0352 MANAGEMENT FEES A A-11 12 536 - 547 N 

 

 0354 MANAGEMENT FEES B B-11 12 548 - 559 N 

 

 0356 MANAGEMENT FEES C C-11 12 560 - 571 N 

 

*0360 MORTGAGE INTEREST PAID A-12 6 572 - 577 "STMbnn" 

 TO BANKERS OR BLANK 

 

 0370 MORTGAGE INTEREST A A-12 12 578 - 589 N 

 

 0380 MORTGAGE INTEREST B B-12 12 590 – 601 N 

 

 0390 MORTGAGE INTEREST C C-12 12 602 – 613 N 

 0400 OTHER INTEREST A A-13 12 614 – 625 N 

 

 0410 OTHER INTEREST B B-13 12 626 - 637 N 

 
Publication 1438 December 2013 Page 28

 SECTION C SCHEDULE E - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- -----------

 0420 OTHER INTEREST C C-13 12 638 – 649 N 

 0430 REPAIRS A A-14 12 650 - 661 N 

 

 0440 REPAIRS B B-14 12 662 – 673 N 

 

 0450 REPAIRS C C-14 12 674 - 685 N 

 

 0460 SUPPLIES A A-15 12 686 - 697 N 

 

 0470 SUPPLIES B B-15 12 698 - 709 N 

 

 0480 SUPPLIES C C-15 12 710 - 721 N 

 

 0490 TAXES A A-16 12 722 - 733 N 

 

 0500 TAXES B B-16 12 734 - 745 N 

 

 0510 TAXES C C-16 12 746 - 757 N 

 

 0520 UTILITIES A A-17 12 758 - 769 N 

 

 0530 UTILITIES B B-17 12 770 - 781 N 

 

 0540 UTILITIES C C-17 12 782 - 793 N 

 

 0550 DEPRECIATION EXPENSE A-18 12 794 - 805 N 

 OR DEPLETION A 

0560 DEPRECIATION EXPENSE B-18 12 806 – 817 N 

OR DEPLETION B 

 

 0570 DEPRECIATION EXPENSE C-18 12 818 – 829 N 

 OR DEPLETION C 

 0580 OTHER AMOUNT A A-19 12 830 – 841 N 

 0590 OTHER AMOUNT B B-19 12 842 – 853 N 

 0595 OTHER DESCRIPTION C-19 6 854 – 859 STMbnn or BLANK

 OPTIONAL STATEMENT RECORD

 +0600 OTHER AMOUNT C C-19 12 860 – 871 N 

 

 +0610 TOTAL EXPENSES A A-20 12 872 – 883 N 

 

 +0620 TOTAL EXPENSES B B-20 12 884 – 895 N 

 

 0630 TOTAL EXPENSES C C-20 12 896 – 907 N 

0640 SUBTRACT LINE 20 A-21 12 908 – 919 N 

FROM LINE 4 A 

 

 0650 SUBTRACT LINE 20 B-21 12 920 – 931 N 

 FROM LINE 4 B 

 0660 SUBTRACT LINE 20 C-21 12 932 – 943 N 

 FROM LINE 4 C 

 0670 RENTAL REAL ESTATE LOSS A A-22 12 944 – 955 N 

 0680 RENTAL REAL ESTATE LOSS B B-22 12 944 – 955 N 

 0690 RENTAL REAL ESTATE LOSS C C-22 12 968 - 979 N 

 
Publication 1438 December 2013 Page 29

 SECTION C SCHEDULE E - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

---- ------------------------------ ---- ------ ---- ---- --------------------

 0720 TOT ALL AMOUNTS TOTAL 23a 12 980 - 991 N 

 PAYMENTS RENTAL 

 0730 TOT ALL AMOUNTS TOTAL 23b 12 992 - 1003 N 

 PAYMENT ROYALTY

 0740 TOT ALL AMOUNTS 23c 12 1004 - 1015 N 

 MORTGAGE INTEREST

 0750 TOT ALL AMOUNTS 23d 12 1016 - 1027 N 

 DEPREC EXPENSE

 0760 TOT ALL AMOUNTS 23e 12 1028 - 1039 N 

 TOTAL EXPENSES

 0770 TOTAL INCOME C-24 12 1040 - 1051 N 

 0780 TOTAL LOSSES C-25 12 1052 - 1063 N 

 

 0790 TOTAL INCOME OR LOSSS C-26 12 1064 - 1075 N 

 

 RECORD TERMINUS CHARACTER 1 1076 – 1076 "#" 

 

 

 

 

 

 
Publication 1438 December 2013 Page 30

 SECTION C SCHEDULE E - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1062 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 1000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 1001 SCHEDULE TYPE 6 15 - 20 "Ebbbbb" 

 

 1002 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 1003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 1004 FILLER 1 35 - 35 BLANK 

 

 1005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 1007 UNALLOWED PRIOR YR LOSSES 27 1 43 - 43 "X" OR BLANK 

 YES BOX 

 

 1008 UNALLOWED PRIOR YR. LOSSES 27 1 44 - 44 "X" OR BLANK 

 NO BOX 

 

 1010 PART/S-CORP NAME A 28A(a) 34 45 - 78 A/N OR BLANK 

 

 1015 PART/S-CORP: 28 6 79 - 84 STMbnn OR BLANK

 OPTIONAL STATEMENT RECORD 

 

+1020 PART/S-CORP IND 28A(b) 1 85 - 85 "P" OR "S" OR 

 BLANK 

 

+1030 FOREIGN PARTNER 28A(c) 1 86 - 86 "X" OR BLANK 

 

+1040 PART/S-CORP EIN 28A(d) 9 87 - 95 N 

 

+1060 SOME IS NOT AT RISK 28A(e) 1 96 - 96 "X" OR BLANK 

 

 1070 PART/S-CORP PASSIVE 28A(f) 12 97 - 108 N *** 

 F8582 LOSS 

 

+1080 PART/S-CORP PASSIVE 28A(g) 12 109 - 120 N 

 SCH K-1 INCOME 

 

+1100 PART/S-CORP NONPASSIVE 28A(h) 12 121 - 132 N 

 SCH K-1 LOSS 

 

+1120 PART/S-CORP NONPASSIVE 28A(i) 12 133 - 144 N 

 SEC 179 DEDUCTION 

 

+1130 PART/S-CORP NONPASSIVE 28A(j) 12 145 - 156 N 

 SCH K-1 INCOME 

 

 1150 PART/S-CORP NAME B 28B(a) 34 157 - 190 A/N OR BLANK 

 

 1160 PART/S-CORP IND 28B(b) 1 191 - 191 "P" OR "S" OR 

 BLANK 

 

 1170 FOREIGN PARTNER 28B(c) 1 192 - 192 "X" OR BLANK 

 

 1180 PART/S-CORP EIN 28B(d) 9 193 - 201 N 

 

 1200 SOME IS NOT AT RISK 28B(e) 1 202 - 202 "X" OR BLANK 

 
Publication 1438 December 2013 Page 31

 SECTION C SCHEDULE E - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1210 PART/S-CORP PASSIVE 28B(f) 12 203 - 214 N *** 

 F8582 LOSS 

 

 1220 PART/S-CORP PASSIVE 28B(g) 12 215 - 226 N 

 SCH K-1 INCOME 

 

 1240 PART/S-CORP NONPASSIVE 28B(h) 12 227 - 238 N 

 SCH K-1 LOSS 

 

 1260 PART/S-CORP NONPASSIVE 28B(i) 12 239 - 250 N 

 SEC 179 DEDUCTION 

 

 1270 PART/S-CORP NONPASSIVE 28B(j) 12 251 - 262 N 

 SCH K-1 INCOME 

 

 1290 PART/S-CORP NAME C 28C(a) 34 263 - 296 A/N OR BLANK 

 

 1300 PART/S-CORP IND 28C(b) 1 297 - 297 "P" OR "S" OR 

 BLANK 

 

 1310 FOREIGN PARTNER 28C(c) 1 298 - 298 "X" OR BLANK 

 

 1320 PART/S-CORP EIN 28C(d) 9 299 - 307 N 

 

 1340 SOME IS NOT AT RISK 28C(e) 1 308 - 308 "X" OR BLANK 

 

 1350 PART/S-CORP PASSIVE 28C(f) 12 309 - 320 N *** 

 F8582 LOSS 

 

 1360 PART/S-CORP PASSIVE 28C(g) 12 321 - 332 N 

 SCH K-1 INCOME 

 

 1380 PART/S-CORP NONPASSIVE 28C(h) 12 333 - 344 N 

 SCH K-1 LOSS 

 

 1400 PART/S-CORP NONPASSIVE 28C(i) 12 345 - 356 N 

 SEC 179 DEDUCTION 

 

 1410 PART/S-CORP NONPASSIVE 28C(j) 12 357 - 368 N 

 SCH K-1 INCOME 

 

 1430 PART/S-CORP NAME D 28D(a) 34 369 - 402 A/N OR BLANK 

 

 1440 PART/S-CORP IND 28D(b) 1 403 - 403 "P" OR "S" OR 

 BLANK 

 

 1450 FOREIGN PARTNER 28D(c) 1 404 - 404 "X" OR BLANK 

 

 1460 PART/S-CORP EIN 28D(d) 9 405 - 413 N 

 

 1480 SOME IS NOT AT RISK 28D(e) 1 414 - 414 "X" OR BLANK 

 

 1490 PART/S-CORP PASSIVE 28D(f) 12 415 - 426 N *** 

 F8582 LOSS 

 

 1500 PART/S-CORP PASSIVE 28D(g) 12 427 - 438 N 

 SCH K-1 INCOME 

 

 1520 PART/S-CORP NONPASSIVE 28D(h) 12 439 - 450 N 

 SCH K-1 LOSS 

 
Publication 1438 December 2013 Page 32

 SECTION C SCHEDULE E - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1540 PART/S-CORP NONPASSIVE 28D(i) 12 451 - 462 N 

 SEC 179 DEDUCTION 

 

 1550 PART/S-CORP NONPASSIVE 28D(j) 12 463 - 474 N 

 SCH K-1 INCOME 

 

 1710 TOTAL PART/S-CORP 29a(g) 12 475 - 486 N 

 SCH K-1 PASSIVE INC 

 

 1720 TOTAL PART/S-CORP 29a(j) 12 487 - 498 N 

 SCH K-1 NONPASSIVE INC 

 

 1730 TOTAL PASSIVE F8582 LOSS 29b(f) 12 499 - 510 N *** 

 

 1740 TOTAL NONPASSIVE 29b(h) 12 511 - 522 N 

 SCH K-1 LOSS 

 

 1750 TOTAL NONPASSIVE SEC 29b(i) 12 523 - 534 N 

 179 DEDUCTION 

 

 1760 TOT PART/S-CORP INCOME 30 12 535 - 546 N 

 

 1770 TOT PART/S-CORP LOSS 31 12 547 - 558 N *** 

 AND SEC 179 DEDUCTION 

 

 1780 NET PART/S-CORP INCOME 32 12 559 - 570 N 

 OR LOSS 

 

1790 ESTATE/TRUST NAME A 33A(a) 56 571 - 626 A/N OR BLANK 

 1795 ESTATE/TRUST 33 6 627 - 632 STMbnn OR BLANK

 OPTIONAL STATEMENT RECORD 

+1800 ESTATE/TRUST EIN 33A(b) 9 633 - 641 N 

 

 1810 PASSIVE F8582 LOSS 33A(c) 12 642 - 653 N *** 

 

+1820 PASSIVE SCH K-1 INCOME 33A(d) 12 654 - 665 N 

 

+1830 NONPASSIVE SCH K-1 LOSS 33A(e) 12 666 - 677 N 

 

+1840 NONPASSIVE SCH K-1 INC 33A(f) 12 678 - 689 N 

 

 1850 ESTATE/TRUST NAME B 33B(a) 56 690 - 745 A/N 

 

 1860 ESTATE/TRUST EIN 33B(b) 9 746 - 754 N 

 

 1870 PASSIVE F8582 LOSS 33B(c) 12 755 - 766 N *** 

 

 1880 PASSIVE SCH K-1 INCOME 33B(d) 12 767 - 778 N 

 

 1890 NONPASSIVE SCH K-1 LOSS 33B(e) 12 779 - 790 N 

 

 1900 NONPASSIVE SCH K-1 INC 33B(f) 12 791 - 802 N 

 

 1970 TOTAL PASSIVE SCH K-1 34a(d) 12 803 - 814 N 

 INCOME 

 

 1980 TOTAL NONPASSIVE SCH K-1 34a(f) 12 815 - 826 N 

 INCOME 

 

 1990 TOTAL PASSIVE F8582 LOSS 34b(c) 12 827 - 838 N *** 

 

 2000 TOTAL NONPASSIVE SCH K-1 34b(e) 12 839 - 850 N 

 LOSS 

 
Publication 1438 December 2013 Page 33

 SECTION C SCHEDULE E - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2010 TOT ESTATE/TRUST INCOME 35 12 851 - 862 N 

 

 2020 TOT ESTATE/TRUST LOSS 36 12 863 - 874 N *** 

 

 2030 SCH K-1 ES PAYMENTS 37 18 875 - 892 "ESbPAYMENTbCLAIMED" 

 LITERAL OR BLANK 

 

 2040 SCH K-1 ES PAYMENTS 37 12 893 - 904 N 

 AMOUNT 

 

 2050 TOTAL ESTATE/TRUST 37 12 905 - 916 N 

 NET INCOME/LOSS 

 

*2060 REMIC NAME 38(a) 34 917 - 950 A/N OR BLANK 

 

 2065 REMIC: 38 6 951 - 956 STMbnn OR BLANK

 OPTIONAL STATEMENT RECORD

 

+2070 REMIC EIN 38(b) 9 957 - 965 N 

 

+2080 REMIC EXCESS INCLUSION 38(c) 12 966 - 977 N 

 

+2090 REMIC 38(d) 12 978 - 989 N 

 SCH Q TAXABLE INCOME 

 NET LOSS 

 

+2100 REMIC 38(e) 12 990 - 1001 N 

 SCH Q LINE 3 INCOME 

 

 2110 TOTAL REMIC INCOME 39 12 1002 - 1013 N 

 

 2120 NET FARM RENTAL 40 12 1014 - 1025 N 

 INCOME/LOSS 

 

 2130 TOTAL 41 12 1026 - 1037 N 

 INCOME (LOSS) 

 

 2140 FARMING/FISHING INCOME 42 12 1038 - 1049 N 

 

 2150 REAL ESTATE 43 12 1050 - 1061 N 

 PROFESSIONALS 

 

 RECORD TERMINUS CHARACTER 1 1062 - 1062 "#" 

 
Publication 1438 December 2013 Page 34

 SECTION C SCHEDULE F - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0841 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "Fbbbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0010 SOCIAL SECURITY NUMBER 9 43 - 51 NO ENTRY 

 

 0020 PRINCIPAL PRODUCT A 50 52 - 101 A/N 

 

 0030 PRINCIPAL AGRICULTURAL CODE B 6 102 - 107 A/N 

 

 0040 ACCOUNTING METHOD C 1 1 108 - 108 "X" OR BLANK 

 (CASH) 

 

 0050 ACCOUNTING METHOD C 2 1 109 - 109 "X" OR BLANK 

 (ACCRUAL) 

 

 0070 FOREIGN PARTNERSHIP EMPLOYER 9 110 - 118 NO ENTRY 

 IDENTIFICATION NUMBER 

 

 0080 MATERIALLY PARTICIPATE YES BOX E 1 119 - 119 "X" OR BLANK 

 

 0085 MATERIALLY PARTICIPATE - E 1 120 - 120 "X" OR BLANK 

 NO BOX 

 0090 Payments Requiring Form(s)1099 F 1 121 - 121 “X” or Blank

 YES Box

 0095 Payments Requiring Form(s)1099 F 1 122 - 122 “X” or Blank 

 NO Box

 

 0100 Did or will require Form(s)1099 G 1 123 - 123 “X” or Blank

 YES Box

 0105 Did or will require Form(s)1099 G 1 124 - 124 “X” or Blank

 NO Box 

 

 0110 SALES OF LIVESTOCK and PT I 12 125 - 136 N 

 Resale Items 1a 

 0120 COST OF LIVESTOCK PT I 12 137 - 148 N 

 1d 

 

 0130 LINE 1 MINUS LINE 2 PT I 12 149 - 160 N 

 1e 

 

 0140 SALES OF LIVESTOCK, PRODUCE, PT I 12 161 - 172 N 

 GRAINS AND OTHER PRODUCTS 2a
Publication 1438 December 2013 Page 35

 

SECTION C SCHEDULE F - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0150 TOTAL COOPERATIVE PT I 12 173 - 184 N 

 DISTRIBUTIONS 3a 

 

 0160 TOTAL COOPERATIVE PT I 12 185 - 196 N 

 TAXABLE AMOUNT 3b 

 

 0170 AGRICULTURAL PROGRAM PT I 12 197 - 208 N 

 PAYMENTS 4a 

 

 0180 AGRICULTURAL PROGRAM PT I 12 209 - 220 N 

 TAXABLE AMOUNT 4b 

 

 0190 CCC LOANS PT I 12 221 - 232 N 

 REPORTED UNDER ELECTION 5a 

 

@0200 CCC LOANS STATEMENT PT I 6 233 - 238 "STMbnn" 

 5a OR BLANK 

 

 0210 CCC LOANS PT I 12 239 - 250 N 

 FORFEITED OR REPAID 5b 

 

 0220 CCC LOANS PT I 12 251 - 262 N 

 TAXABLE AMOUNT 5c 

 

 0230 CROP INSURANCE PROCEEDS PT I 12 263 - 274 N 

 AMOUNT RECEIVED 6a 

 

 0240 CROP INSURANCE PROCEEDS PT I 12 275 - 286 N 

 TAXABLE AMOUNT 6b 

 

@0250 ELECTION TO DEFER PT I 6 287 - 292 "STMbnn" 

 6c OR BLANK 

 

 0260 ELECTION TO DEFER PT I 1 293 - 293 "X" OR BLANK 

 6c 

 

 0270 AMOUNT DEFERRED PT I 12 294 - 305 N 

 6d 

 

 0280 Custom Hire Income PT I 12 306 - 317 N 

 7a

 

 0295 Specified Other Income PT I 12 318 - 329 N 

 8a

 0300 ADD AMOUNTS IN COL 3-10 PT I 12 330 - 441 N 

 9 

 

 0320 CAR AND TRUCK EXPENSES PT II 12 342 - 353 N 

 (FORM 4562) 10 

 

 0330 CHEMICAL PT II 12 354 - 365 N 

 11 

 

 0340 CONSERVATION EXPENSES PT II 12 366 - 377 NO ENTRY 

 12 

 

 0350 CUSTOM HIRE PT II 12 378 - 389 N 

 13 

 

 0360 DEPRECIATION AND SEC 179 PT II 12 390 - 401 N 

 EXPENSE DEDUCTION 14 
Publication 1438 December 2013 Page 36

 

SECTION C SCHEDULE F - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0370 EMPLOYEE BENEFIT PROGRAMS PT II 12 402- 413 N 

 15 

 

 0380 FEED PURCHASED PT II 12 414 - 425 N 

 16 

 

 0390 FERTILIZERS AND LIME PT II 12 426 - 437 N 

 17 

 

 0400 FREIGHT AND TRUCKING PT II 12 438 - 449 N 

 18 

 

 0410 GASOLINE, FUEL AND OIL PT II 12 450 - 461 N 

 19 

 

 0420 INSURANCE PT II 12 462 - 473 N 

 20 

 

 0430 MORTGAGE PT II 12 474 - 485 N 

 21a 

 

 0440 OTHER PT II 12 486 - 497 N 

 21b 

 

*0450 FORM 1098 EXPLANATION PT II 6 498 - 503 "STMbnn" 

 21a OR BLANK 

 

*0460 FORM 1098 NAME/ADDRESS PT II 6 504 - 509 "STMbnn" 

 21b OR BLANK 

 

 0470 LABOR HIRED PT II 12 510 - 521 N 

 22 

 

 0480 PENSION AND PROFIT- PT II 12 522 - 533 N 

 SHARING PLANS 23 

 

 0490 RENT OR LEASE PT II 12 534 - 545 N 

 VEHICLES, MACHINERY AND EQUIP 24a 

 

 0500 OTHER PT II 12 546 - 557 N 

 (LAND, ANIMALS, ETC) 24b 

 

 0510 REPAIRS AND MAINTENANCE PT II 12 558 - 569 N 

 25 

 

 0520 SEEDS AND PLANTS PURCHASED PT II 12 570 - 581 N 

 26 

 

 0530 STORAGE AND WAREHOUSING PT II 12 582 - 593 N 

 27 

 

 0540 SUPPLIES PURCHASED PT II 12 594 - 605 N 

 28 

 

 0550 TAXES PT II 12 606 - 617 N 

 29 

 

 0560 UTILITIES PT II 12 618 - 629 N 

 30 

 

 0570 VETERINARY FEES AND MEDICINE PT II 12 630 - 641 N 

 31 

 

*0580 OTHER EXPENSES PT II 6 642 - 647 "STMbnn" 

 32a OR BLANK 

 

 NOTE: IF MORE THAN SIX (6) EXPLANATIONS FOR PART II ARE NECESSARY 

 OR THE SPACE ALLOWED IS INSUFFICIENT USE FIELD *0580 AS A 

 STATEMENT (STM) REFERENCE. THE STM RECORDS MUST BEGIN WITH 

 THE FIRST EXPLANATION. 

 
Publication 1438 December 2013 Page 37

SECTION C SCHEDULE F - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0590 OTHER EXPENSES PT II 15 648 - 662 A/N 

 (SPECIFY) 32a 

 

 0600 OTHER EXPENSES PT II 12 663 - 674 N 

 32a 

 

 0610 OTHER EXPENSES PT II 15 675 - 689 A/N 

 (SPECIFY) 32b 

 

 0620 OTHER EXPENSES PT II 12 690 - 701 N 

 32b 

 

 0630 OTHER EXPENSES PT II 15 702 - 716 A/N 

 (SPECIFY) 32c 

 

 0640 OTHER EXPENSES PT II 12 717 - 728 N 

 32c 

 

 0650 OTHER EXPENSES PT II 15 729 - 743 A/N 

 (SPECIFY) 32d 

 

 0660 OTHER EXPENSES PT II 12 744 - 755 N 

 32d 

 

 0670 OTHER EXPENSES PT II 15 756 - 770 A/N 

 (SPECIFY) 32e 

 

 0680 OTHER EXPENSES PT II 12 771 - 782 N 

 32e 

 

 0690 OTHER EXPENSES PT II 15 783 - 797 A/N 

 (SPECIFY) 32f 

 

0700 OTHER EXPENSES PT II 12 798 - 809 N*** 

 32f 

 

 0710 ADD AMOUNTS ON LINE PT II 12 810 - 821 N 

 12 - 34f 33 

 

 0720 PAL INDICATOR 34 3 822 - 824 "PAL" OR BLANK 

 

 0730 NET FARM PROFIT OR (LOSS) PT II 12 825 - 836 N 

 34

 

 0733 Subsidy Received for Current PT II 1 837 - 837 “X” or Blank

 Year Yes 35

 0736 Subsidy Received for Current PT II 1 838 - 838 “X” or Blank

 Year No 35 

 

 0740 ALL INVESTMENT IS AT RISK PT II 1 839 - 839 "X" OR BLANK 

 36a 

 

 0750 SOME INVESTMENT IS NOT PT II 1 840 - 840 "X" OR BLANK 

 AT RISK 36b 

 

 RECORD TERMINUS CHARACTER 1 841 - 841 "#" 

 

 

 
Publication 1438 December 2013 Page 38

 SECTION C SCHEDULE F - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0265 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0770 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0771 SCHEDULE TYPE 6 15 - 20 "Fbbbbb" 

 

 0772 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0773 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0774 FILLER 1 35 - 35 BLANK 

 

 0775 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0780 SALES OF LIVESTOCK, PT III 12 43 - 54 N 

 PRODUCE, GRAINS AND OTHER 37a 

 PRODUCTS 

 

 0790 TOTAL COOPERATIVE PT III 12 55 - 66 N 

 DISTRIBUTIONS 38a 

 

 0800 TOTAL COOPERATIVE PT III 12 67 - 78 N 

 TAXABLE AMOUNT 38b 

 

 0810 AGRICULTURAL PROGRAM PT III 12 79 - 90 N 

 PAYMENTS 39a 

 

 0820 AGRICULTURAL PROGRAM PT III 12 91 - 102 N 

 TAXABLE AMOUNT 39b 

 

 0830 CCC LOANS PT III 12 103 - 114 N 

 REPORTED UNDER ELECTION 40a 

 

*0835 CCC LOAN STATEMENT PT III, 6 115 - 120 "STMbnn" OR BLANK 

 40a 

 

 0840 CCC LOANS FORFEITED PT III 12 121 - 132 N 

 OR REPAID WITH CERTIFICATES 40b 

 

 0850 CCC LOANS FORFEITED PT III 12 133 - 144 N 

 TAXABLE AMOUNT 40c 

 

 0860 CROP INSURANCE PROCEEDS PT III 12 145 - 156 N 

 41 

 

 0870 CUSTOM HIRE INCOME PT III 12 157 - 168 N 

 42a

 0880 Specified Other Income PT III 12 169 - 180 N 

 43a 

 

 0895 Add amounts in the right PT III 12 181 – 192 N 

 44 

 

 0900 INVENTORY OF LIVESTOCK, PT III 12 193 - 204 N 

 PRODUCE, GRAINS AND OTHER 45 

 PRODUCTS BEGINNING OF YEAR 
Publication 1438 December 2013 Page 39

 

 SECTION C SCHEDULE F - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0910 COST OF LIVESTOCK, PT III 12 205 - 216 N 

 PRODUCE, GRAINS AND OTHER 46 

 PRODUCTS DURING OF YEAR 

 

 0920 ADD LINES 45 AND 46 PT III 12 217 - 228 N 

 47 

 

 0930 INVENTORY OF LIVESTOCK, PT III 12 229 - 240 N 

 PRODUCE, GRAINS AND OTHER 48 

 PRODUCTS END OF YEAR 

 

 0940 COST OF LIVESTOCK, PT III 12 241 - 252 N 

 PRODUCE, GRAINS AND OTHER 49 

 PRODUCTS SOLD 

(LINE 48 MINUS LINE 47) 

 

 0950 LINE 49 MINUS LINE 44 PT III 12 253 - 264 N 

 50 

 

 RECORD TERMINUS CHARACTER 1 265 - 265 "#" 

 

 
Publication 1438 December 2013 Page 40

SECTION C SCHEDULE H - PAGE 1 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD 

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 BYTE COUNT 4 1 - 4 0216 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "Hbbbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0010 EMPLOYER NAME 35 43 - 77 A/N 

 

 0015 EMPLOYER NAME CONTROL 4 78 - 81 NO ENTRY 

 

 0020 EMPLOYER SSN 9 82 - 90 NO ENTRY 

 

 0030 EMPLOYER IDENTIFICATION NUMBER 9 91 - 99 N 

 (EIN) 

 

 0040 CASH WAGES OVER ANNUAL AMOUNT A 1 100 - 100 "X" OR BLANK 

 PAID - YES BOX 

 

 0045 CASH WAGES OVER ANNUAL AMOUNT A 1 101 - 101 "X" OR BLANK 

 PAID - NO BOX 

 

 0050 FEDERAL INCOME TAX WITHHELD - B 1 102 - 102 "X" OR BLANK 

 YES BOX 

 

 0055 FEDERAL INCOME TAX WITHHELD - B 1 103 - 103 "X" OR BLANK 

 NO BOX 

 

 0060 CASH WAGE OVER $1000 PAID C 1 104 - 104 "X" OR BLANK 

 QUARTERLY - NO BOX 

 

 0065 CASH WAGE OVER $1000 PAID C 1 105 - 105 "X" OR BLANK 

 QUARTERLY - YES BOX 

 

 0070 SOCIAL SECURITY WAGES 1 12 106 - 117 N 

 

 0080 SOCIAL SECURITY TAX 2 12 118 - 129 N 

 

 0090 MEDICARE WAGES 3 12 130 - 141 N 

 

 0100 MEDICARE TAX 4 12 142 - 153 N 

 0102 TOTAL CASH WAGES SUBJUECT TO 5 12 154 - 165 N 

 ADDITIONAL MEDICARE TAX W/H 

 0104 ADDITIONAL MEDICARE TAX W/H 6 12 166 - 177 N 

 LINE 5 X .009 

 

 0110 FEDERAL INCOME TAX WITHHELD 7 12 178 - 189 N 

 

 0115 DISABILITY AMOUNT 7 12 190 - 201 N 

 

 0120 TOTAL SOCIAL SECURITY, 8 12 202 - 213 N 

 MEDICARE AND INCOME TAXES 

 
Publication 1438 December 2013 Page 41

SECTION C SCHEDULE H - PAGE 1 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD 

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 0150 CASH WAGES OVER $1000 PAID 9 1 214 - 214 "X" OR BLANK 

 QUARTERLY - NO BOX 

 

 0155 CASH WAGES OVER $1000 PAID 9 1 215 - 215 "X" OR BLANK 

 QUARTERLY - YES BOX 

 

 RECORD TERMINUS CHARACTER 1 216 - 216 "#" 

 
Publication 1438 December 2013 Page 42

 SECTION C SCHEDULE H - PAGE 2 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD 

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 BYTE COUNT 4 1 - 4 0378 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0160 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0161 SCHEDULE TYPE 6 15 - 20 "Hbbbbb" 

 

 0162 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0163 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0164 FILLER 1 35 - 35 BLANK 

 

 0165 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0170 ONE STATE ONLY CONTRIBUTIONS 10 1 43 - 43 "X" OR BLANK 

 YES BOX 

 

 0175 ONE STATE ONLY CONTRIBUTIONS 10 1 44 - 44 NO ENTRY 

 NO BOX 

 

 0180 TOTAL CONTRIBUTIONS PAID BY 11 1 45 - 45 "X" OR BLANK 

 APRIL 15 YES BOX 

 

 0185 TOTAL CONTRIBUTIONS PAID BY 11 1 46 - 46 NO ENTRY 

 APRIL 15 NO BOX 

 

 0190 TAXABLE WAGES FOR FUTA ALSO 12 1 47 - 47 "X" OR BLANK 

 TAXABLE FOR STATE YES BOX 

 

 0195 TAXABLE WAGES FOR FUTA ALSO 12 1 48 - 48 NO ENTRY 

 TAXABLE FOR STATE NO BOX 

 

 0200 NAME OF STATE WHERE 13 2 49 - 50 STANDARD POSTAL 

 CONTRIBUTIONS PAID STATE ABBREVIATIONS 

 

 0220 CONTRIBUTIONS PAID TO STATE 14 12 51 - 62 N OR "0%bRATE" 

 FUND 

 

 0230 TOTAL TAXABLE WAGES FOR FUTA 15 12 63 - 74 N 

 (SECTION A) 

 

 0240 FUTA TAX 16 12 75 - 86 N 

 

 0250 STATE NAME 1 17(a) 2 87 - 88 NO ENTRY 

 

 0270 TAXABLE PAYROLL FOR 17(b) 12 89 - 100 NO ENTRY 

 CONTRIBUTIONS 1 

 

 0280 BEGINNING DATE OF STATE 17(c) 8 101 - 108 NO ENTRY 

 EXPERIENCE RATE PERIOD 1 

 

 0285 ENDING DATE OF STATE 17(c) 8 109 - 116 NO ENTRY 

 EXPERIENCE RATE PERIOD 1 

 

 0290 STATE EXPERIENCE RATE 1 17(d) 6 117 - 122 NO ENTRY 

 
Publication 1438 December 2013 Page 43

 SECTION C SCHEDULE H - PAGE 2 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD 

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 0300 UNEMPLOYMENT TAX CREDIT AT 17(e) 12 123 - 134 NO ENTRY 

 .054 - 1 

 

 0310 UNEMPLOYMENT TAX CREDIT AT 17(f) 12 135 - 146 NO ENTRY 

 MAXIMUM PERCENT - 1 

 

 0320 ADDITIONAL TAX CREDIT 1 17(g) 12 147 - 158 NO ENTRY 

 

 0330 CONTRIBUTIONS PAID TO STATE 17(h) 12 159 - 170 NO ENTRY 

 FUND - 1 

 

 0340 STATE NAME 2 17(a) 2 171 - 172 NO ENTRY 

 

 0360 TAXABLE PAYROLL FOR 17(b) 12 173 - 184 NO ENTRY 

 CONTRIBUTIONS 2 

 

 0370 BEGINNING DATE OF STATE 17(c) 8 185 - 192 NO ENTRY 

 EXPERIENCE RATE PERIOD 2 

 

 0375 ENDING DATE OF STATE 17(c) 8 193 - 200 NO ENTRY 

 EXPERIENCE RATE PERIOD 2 

 

 0380 STATE EXPERIENCE RATE 2 17(d) 6 201 - 206 NO ENTRY 

 

 0390 UNEMPLOYMENT TAX CREDIT AT 17(e) 12 207 - 218 NO ENTRY 

 .054 - 2 

 

 0400 UNEMPLOYMENT TAX CREDIT AT 17(f) 12 219 - 230 NO ENTRY 

 MAXIMUM PERCENT - 2 

 

 0410 ADDITIONAL TAX CREDIT 2 17(g) 12 231 - 242 NO ENTRY 

 

 0420 CONTRIBUTIONS PAID TO STATE 17(h) 12 243 - 254 NO ENTRY 

 FUND - 2 

 

 0440 TOTAL ADDITIONAL TAX CREDIT 18(g) 12 255 - 266 NO ENTRY 

 

 0450 TOTAL CONTRIBUTIONS TO STATE 18(h) 12 267 - 278 NO ENTRY 

 FUNDS 

 

 0460 ADD COLS. G AND H OF LINE 18 19 12 279 - 290 NO ENTRY 

 

 0470 TOTAL TAXABLE WAGES FOR FUTA 20 12 291 - 302 NO ENTRY 

 (SECTION B) 

 

 0480 MULTIPLY LINE 20 BY APPLIC. % 21 12 303 - 314 NO ENTRY 

 

 0490 LINE 20 X 5.4% 22 12 315 - 326 NO ENTRY 

 

 0500 SMALLER OF LINES 19 OR 22 23 12 327 - 338 NO ENTRY 

 

 0503 STATE EMPLOYER 23 1 339 - 339 NO ENTRY 

 WORKSHEET INDICATOR 

 

 0510 FUTA TAX (SUBTRACT LINE 21 24 12 340 - 351 NO ENTRY 

 FROM LINE 19) 

 

 0520 AMOUNT FROM LINE 6 OR ZERO 25 12 352- 363 N 

 SEE LINE INSTRUCTIONS 

 0530 TOTAL COMBINED TAXES PLUS 26 12 364 - 375 N 

 FUTA TAXES 

 

 0540 REQUIRED TO FILE FORM 1040 - 27 1 376 - 376 "X" OR BLANK 

 YES 

 0550 REQUIRED TO FILE FORM 1040 - 27 1 377 - 377 NO ENTRY 

 NO 

 

 RECORD TERMINUS CHARACTER 1 378 - 378 "#" 
Publication 1438 December 2013 Page 44

 SECTION C SCHEDULE I – PAGE 1 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0547 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 TYPE 6 15 - 20 "Ibbbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NO. 7 36 - 42 N 

 0000001

 

 0020 ADJUSTED TOTAL INCOME PT I 12 43 - 54 N 

 I-1 

 

 0030 INTEREST PT I 12 55 - 66 N 

 I-2 

 

 0040 TAXES PT I 12 67 - 78 N 

 I-3 

 

 0050 MISCELLANEOUS ITEMIZED PT I 12 79 - 90 N 

 DEDUCTIONS I-4 

 

 0060 REFUND OF TAXES PT I 12 91 - 102 N *** 

 I-5 

 

 0070 DEPLETION (DIFFERENCE OF PT I 12 103 - 114 N 

 REGULAR TAX AND AMT) I-6 

 

 0080 NOL DEDUCTION PT I 12 115 - 126 N *** 

 I-7 

 

 0090 INTEREST FROM PRIVATE ACTIVITY PT I 12 127 - 138 N 

 BONDS I-8 

 

 0100 EXCLUSION OF GAIN PT I 12 139 - 150 N 

 ON QSB STOCK I-9 

 

 0110 EXERCISE OF STOCK OPTION PT I 12 151 - 162 N 

 I-10 

 

 0120 ESTATE/TRUST BENEFICIARY ADJ. PT I 12 163 - 174 N 

 I-11 

 

 0130 ELECTING LARGE PARTNERSHIPS PT I 12 175 - 186 N 

 I-12 

 

 0140 ADJ. GAIN OR LOSS ON PROPERTY PT I 12 187 - 198 N 

 DISPOSITION I-13 

 

 0150 DEPRECIATION: ASSETS AFTER PT I 12 199 - 210 N 

 1986 I-14 

 
Publication 1438 December 2013 Page 45

 SECTION C SCHEDULE I - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0160 PASSIVE ACTIVITIES PT I 12 211 - 222 N 

 I-15 

 

 0170 LOSS LIMITATION PT I 12 223 - 234 N 

 I-16 

 

 0180 CIRCULATION EXPENDITURES PT I 12 235 - 246 N 

 I-17 

 

 0190 LONG TERM CONTRACTS PT I 12 247 - 258 N 

 I-18 

 

 0200 MINING EXPLORATION AND DEVEL. PT I 12 259 - 270 N 

 I-19 

 

 0210 RESEARCH AND EXPERIMENTAL PT I 12 271 - 282 N 

 COSTS I-20 

 

 0220 INCOME FROM CERTAIN INSTALL. PT I 12 283 - 294 N 

 SALES I-21 

 

 0230 INTANGIBLE DRILLING COSTS PT I 12 295 - 306 N 

 I-22 

 

 0240 OTHER ADJUSTMENTS PT I 12 307 - 318 N 

 I-23 

 

 0250 ALT ON NOL PT I 12 319 - 330 N *** 

 I-24 

 

 0260 ADJUSTED ALT MINIMUM TAXABLE PT I 12 331 - 342 N 

 INCOME I-25 

 

 0270 INCOME DISTRIBUTION DEDUCTION PT I 12 343 - 354 N *** 

 I-26 

 

 0280 ESTATE TAX DEDUCTION PT I 12 355 - 366 N *** 

 I-27 

 

 0290 ADD LINES 26 AND 27 PT I 12 367 - 378 N 

 I-28 

 

 0300 ESTATE/TRUST SHARE OF AMT PT I 12 379 - 390 N 

 INCOME I-29 

 

 0310 ADJUSTED AMT INCOME PT II 12 391 - 402 N 

 I-30 

 

 0320 ADJUSTED TAX EXEMPT INTEREST PT II 12 403 - 414 N 

 I-31 

 

 0330 NET CAPITAL GAIN; SCH. D PT II 12 415 - 426 N 

 I-32 

 

 0340 CAPITAL GAINS ALLOCABLE TO PT II 12 427 - 438 N 

 CORPUS FOR CHARITABLE PURPOSE I-33 

 

 0350 CAPITAL GAINS PAID FOR PT II 12 439 - 450 N 

 CHARITABLE PURPOSES I-34 

 

 0360 CAPITAL GAINS COMPUTED ON A PT II 12 451 - 462 N *** 

 MINIMUM TAX BASIS I-35 

 
Publication 1438 December 2013 Page 46

 SECTION C SCHEDULE I - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0370 CAPITAL LOSSES COMPUTED ON A PT II 12 463 - 474 N *** 

 MINIMUM TAX BASIS I-36 

 

 0380 DISTRIBUTABLE NET AMT INCOME PT II 12 475 - 486 N 

 I-37 

 

 0390 INCOME DISTRIBUTED CURRENTLY PT II 12 487 - 498 N 

 I-38 

 

 0400 OTHER AMOUNTS PAID, CREDITED PT II 12 499 - 510 N 

 OR DISTRIBUTED I-39 

 

 0410 TOTAL DISTRIBUTIONS PT II 12 511 - 522 N 

 I-40 

 

 0420 TAX-EXEMPT INCOME INCLUDED PT II 12 523 - 534 N 

 ON LINE 40 I-41 

 

 0430 TENTATIVE INCOME PT II 12 535 - 546 N 

 DISTRIBUTION DEDUCTION I-42 

 

 

 RECORD TERMINUS CHARACTER 1 547 - 547 "#" 
Publication 1438 December 2013 Page 47

 SECTION C SCHEDULE I - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0331 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0451 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0452 TYPE 6 15 - 20 "Ibbbbb" 

 

 0453 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0454 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0455 FILLER 1 35 - 35 BLANK 

 

 0456 SCHEDULE OCCURENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0457 TENTATIVE INCOME PT II 12 43 - 54 N 

 DISTRIBUTION DEDUCTION I-43 

 

 0458 INCOME DISTRIBUTION DEDUCTION PT II 12 55 - 66 N 

 I-44 

 0460 ALT. MIN. TAXABLE INCOME ENTER PT III 12 67 - 78 N 

 AMOUNT FROM LINE 29 I-46 

 

 0470 LINE 46 MINUS LINE 47 PT III 12 79 - 90 N 

 I-48 

 

 0480 MULTIPLY LINE 48 PT III 12 91 - 102 N 

 BY 25% (.25) I-49 

 

 0490 LINE 45 MINUS LINE 49 PT III 12 103 - 114 N 

 I-50 

 

 0500 LINE 46 MINUS LINE 50 PT III 12 115 - 126 N 

 I-51 

 

 0510 REFER TO INSTRUCTIONS ON FORM PT III 12 127 - 138 N 

 I-52 

 

 0520 ALTERNATIVE MINIMUM PT III 12 139 - 150 N** * 

 FOREIGN TAX CREDIT I-53 

 

 0530 TENTATIVE MINIMUM TAX PT III 12 151 - 162 N 

 I-54 

 

 0540 REGULAR TAX BEFORE CREDITS PT III 12 163 - 174 N 

 I-55 

 

 0550 ALTERNATIVE MINIMUM TAX PT III 12 175 - 186 N 

 I-56 

 

 0560 AMOUNT FROM LINE 51 PT IV 12 187 - 198 N 

 I-57 

 

 0570 AMOUNT FROM SCH. D LINE 22 OR PT IV 12 199 - 210 N 

 WORKSHEET LINE 13 I-58 

 

 0580 AMOUNT FROM SCH. D LINE 14b PT IV 12 211 - 222 N 

 COLUMN 2 I-59 

 

 0590 REFER TO FORM LINE PT IV 12 223 - 234 N 

 INSTRUCTIONS I-60 
Publication 1438 December 2013 Page 48

 SECTION C SCHEDULE I - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0600 SMALLER OF LINE 57 OR PT IV 12 235 - 246 N 

 LINE 60 I-61 

 

 0610 LINE 57 MINUS LINE 61 PT IV 12 247 - 258 N 

 I-62 

 

 0620 REFER TO FORM LINE PT IV 12 259 - 270 N 

 INSTRUCTIONS I-63 

 

 0630 REFER TO FORM INSTRUCTIONS PT IV 12 271 - 282 N 

 I-65 

 

 0640 SUBTRACT LINE 65 FROM LINE 64 PT IV 12 283 - 294 N 

 I-66 

 

 0650 SMALLER OF LINES 57 OR 58 PT IV 12 295 - 306 N 

 I-67 

 

 0660 SMALLER OF LINE 66 OR LINE 67 PT IV 12 307 - 318 N 

 I-68 

 

 0661 SUBTRACT LINE 68 FROM LINE 67 69 12 319 - 330 N 

 

 

 

 RECORD TERMINUS CHARACTER 1 331 - 331 "#" 

 
Publication 1438 December 2013 Page 49

SECTION C SCHEDULE I - PAGE 3 

 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 187 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0662 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0663 TYPE 6 15 - 20 "Ibbbbb" 

 

 0664 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 0665 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0667 FILLER 1 35 - 35 BLANK 

 

 0668 SCHEDULE OCCURENCE NUMBER 7 36 - 42 N 

 0000001 

 0671 ENTER AMOUNT FROM APPLICABLE 70 12 43 - 54 N 

 LINE OF SCHEDULE OR WORKSHEET

 

 0672 SMALLER LINE 69 OR 70 71 12 55 - 66 N 

 

 0673 MULTIPLY LINE 71 BY 15%(.15) 72 12 67 - 78 N 

 

 0674 ADD LINES 68 AND 71 73 12 79 - 90 N

 

 0675 SUBTRACT LINE 73 FROM LINE 67 74 12 91 - 102 N

 0676 MULTIPLY LINE 74 X 20% 75 12 103 - 114 N

 

 0677 ADD LINES 62, 73 AND 74 76 12 115 - 126 N 

 0680 SUBTRACT LINE76 FROM LINE 57 77 12 127 - 138 N 

 

 0690 MULITPLY LINE 77 X 25% 78 12 139 - 150 N 

 

 0700 ADD LINES 63, 72, 75, AND 78 79 12 151 - 162 N 

 

 0710 ENTER APPLICABLE AMOUNT PER 80 12 163 - 174 N 

 FORM INSTRUCTIONS

 0720 ENTER SMALLER OF LINE 79 OR 81 12 175 - 186 N 

 LINE 80 

 

 

 RECORD TERMINUS CHARACTER 1 187 – 187 "#" 
Publication 1438 December 2013 Page 50

 SECTION C SCHEDULE J - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0843 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "Jbbbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0020 AMOUNTS REQUIRED PT I 12 43 - 54 N 

 (SCHEDULE B) 1 

 

 0030 DISTRIBUTABLE NET INCOME PT I 12 55 - 66 N 

 (SCHEDULE B) 2 

 

 0040 INCOME REQUIRED PT I 12 67 - 78 N 

 (SCHEDULE B) 3 

 

 0050 LINE 2 MINUS LINE 3 PT I 12 79 - 90 N 

 4 

 

 0060 ACCUMULATION DISTRIBUTION PT I 12 91 - 102 N 

 5 

 

 0070 THROWBACK YEAR ENDING PT II 4 103 - 106 YYYY 

 (a) 

 

 0080 DISTRIBUTABLE NET INCOME PT II 12 107 - 118 N 

 6(a) 

 

 0090 DISTRIBUTIONS PT II 12 119 - 130 N 

 7(a) 

 

 0100 LINE 6 MINUS LINE 7 PT II 12 131 - 142 N 

 8(a) 

 

 0110 AMOUNT FROM PAGE 2 PT II 12 143 - 154 N 

 LINE 25 OR 31 AS APPLICABLE 9(a) 

 

 0120 UNDISTRIBUTED NET INCOME PT II 12 155 - 166 N 

 LINE 8 MINUS LINE 9 10(a) 

 

 0130 AMOUNT OF PRIOR PT II 12 167 - 178 N 

 ACCUMULATION DISTRIBUTIONS 11(a) 

 

 0140 LINE 10 MINUS LINE 11 PT II 12 179 - 190 N 

 12(a) 

 

 0150 ALLOCATE THE AMOUNT ON LINE PT II 12 191 - 202 N 

 5 TO THE EARLIEST APPLICABLE 13(a) 

 YEAR 

 
Publication 1438 December 2013 Page 51

 SECTION C SCHEDULE J - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0160 DIVIDE LINE 13 BY LINE 10 PT II 12 203 - 214 N 

 AND MULTIPLY RESULT BY 14(a) 

 AMOUNT OF LINE 9 

 

 0170 ADD LINES 13 AND 14 PT II 12 215 - 226 N 

 15(a) 

 

 0180 TAX-EXEMPT INTEREST PT II 12 227 - 238 N 

 INCLUDED ON LINE 13 16(a) 

 

 0190 LINE 15 MINUS LINE 16 PT II 12 239 - 250 N 

 17(a) 

 

 0200 THROWBACK YEAR ENDING PT II 4 251 - 254 YYYY 

 (b) 

 

 0210 DISTRIBUTABLE NET INCOME PT II 12 255 - 266 N 

 6(b) 

 

 0220 DISTRIBUTIONS PT II 12 267 - 278 N 

 7(b) 

 

 0230 LINE 6 MINUS LINE 7 PT II 12 279 - 290 N 

 8(b) 

 

 0240 AMOUNT FROM PAGE 2 PT II 12 291 - 302 N 

 LINE 25 OR 31 AS APPLICABLE 9(b) 

 

 0250 UNDISTRIBUTED NET INCOME PT II 12 303 - 314 N 

 LINE 8 MINUS LINE 9 10(b) 

 

 0260 AMOUNT OF PRIOR PT II 12 315 - 326 N 

 ACCUMULATION DISTRIBUTIONS 11(b) 

 

 0270 LINE 10 MINUS LINE 11 PT II 12 327 - 338 N 

 12(b) 

 

 0280 ALLOCATE THE AMOUNT ON LINE PT II 12 339 - 350 N 

 5 TO EARLIEST APPLICABLE YEAR 13(b) 

 

 0290 DIVIDE LINE 13 BY LINE 10 PT II 12 351 - 362 N 

 AND MULTIPLY RESULT BY 14(b) 

 AMOUNT ON LINE 9 

 

 0300 ADD LINES 13 AND 14 PT II 12 363 - 374 N 

 15(b) 

 

 0310 TAX-EXEMPT INTEREST PT II 12 375 - 386 N 

 INCLUDED ON LINE 13 16(b) 

 

 0320 LINE 15 MINUS LINE 16 PT II 12 387 - 398 N 

 17(b) 

 

 0330 THROWBACK YEAR ENDING PT II 4 399 - 402 YYYY 

 (c) 

 

 0340 DISTRIBUTABLE NET INCOME PT II 12 403 - 414 N 

 6(c) 

 

 0350 DISTRIBUTIONS PT II 12 415 - 426 N 

 7(c) 

 
Publication 1438 December 2013 Page 52

 SECTION C SCHEDULE J - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0360 LINE 6 MINUS LINE 7 PT II 12 427 - 438 N 

 8(c) 

 

 0370 AMOUNT FROM PAGE 2 PT II 12 439 - 450 N 

 LINE 25 OR 31 AS APPLICABLE 9(c) 

 

 0380 UNDISTRIBUTED NET INCOME PT II 12 451 - 462 N 

 LINE 8 MINUS LINE 9 10(c) 

 

 0390 AMOUNT OF PRIOR PT II 12 463 - 474 N 

 ACCUMULATION DISTRIBUTIONS 11(c) 

 

 0400 LINE 10 MINUS LINE 11 PT II 12 475 - 486 N 

 12(c) 

 

 0410 ALLOCATE THE AMOUNT ON LINE PT II 12 487 - 498 N 

 5 TO EARLIEST APPLICABLE YEAR 13(c) 

 

 0420 DIVIDE LINE 13 BY LINE 10 PT II 12 499 - 510 N 

 AND MULTIPLY RESULT BY 14(c) 

 AMOUNT ON LINE 9 

 

 0430 ADD LINES 13 AND 14 PT II 12 511 - 522 N 

 15(c) 

 

 0440 TAX-EXEMPT INTEREST PT II 12 523 - 534 N 

 INCLUDED ON LINE 13 16(c) 

 

 0450 LINE 15 MINUS LINE 16 PT II 12 535 - 546 N 

 17(c) 

 

 0460 THROWBACK YEAR ENDING PT II 4 547 - 550 YYYY 

 (d) 

 

 0470 DISTRIBUTABLE NET INCOME PT II 12 551 - 562 N 

 6(d) 

 

 0480 DISTRIBUTIONS PT II 12 563 - 574 N 

 7(d) 

 

 0490 LINE 6 MINUS LINE 7 PT II 12 575 - 586 N 

 8(d) 

 

 0500 AMOUNT FROM PAGE 2 PT II 12 587 - 598 N 

 LINE 25 OR 31 AS APPLICABLE 9(d) 

 

 0510 UNDISTRIBUTED NET INCOME PT II 12 599 - 610 N 

 LINE 8 MINUS LINE 9 10(d) 

 

 0520 AMOUNT OF PRIOR PT II 12 611 - 622 N 

 ACCUMULATION DISTRIBUTIONS 11(d) 

 

 0530 LINE 10 MINUS LINE 11 PT II 12 623 - 634 N 

 12(d) 

 

 0540 ALLOCATE THE AMOUNT ON LINE PT II 12 635 - 646 N 

 5 TO EARLIEST APPLICABLE YEAR 13(d) 

 

 0550 DIVIDE LINE 13 BY LINE 10 PT II 12 647 - 658 N 

 AND MULTIPLY RESULT BY 14(d) 

 AMOUNT ON LINE 9 

 
Publication 1438 December 2013 Page 53

 SECTION C SCHEDULE J - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0560 ADD LINES 13 AND 14 PT II 12 659 - 670 N 

 15(d) 

 

 0570 TAX-EXEMPT INTEREST PT II 12 671 - 682 N 

 INCLUDED ON LINE 13 16(d) 

 

 0580 LINE 15 MINUS LINE 16 PT II 12 683 - 694 N 

 17(d) 

 

 0590 THROWBACK YEAR ENDING PT II 4 695 - 698 YYYY 

 (e) 

 

 0600 DISTRIBUTABLE NET INCOME PT II 12 699 - 710 N 

 6(e) 

 

 0610 DISTRIBUTIONS PT II 12 711 - 722 N 

 7(e) 

 

 0620 LINE 6 MINUS LINE 7 PT II 12 723 - 734 N 

 8(e) 

 

 0630 AMOUNT FROM PAGE 2 PT II 12 735 - 746 N 

 LINE 25 OR 31 AS APPLICABLE 9(e) 

 

 0640 UNDISTRIBUTED NET INCOME PT II 12 747 - 758 N 

 LINE 8 MINUS LINE 9 10(e) 

 

 0650 AMOUNT OF PRIOR PT II 12 759 - 770 N 

 ACCUMULATION DISTRIBUTIONS 11(e) 

 

 0660 LINE 10 MINUS LINE 11 PT II 12 771 - 782 N 

 12(e) 

 

 0670 ALLOCATE THE AMOUNT ON LINE 5 PT II 12 783 - 794 N 

 TO EARLIEST APPLICABLE YEAR 13(e) 

 

 0680 DIVIDE LINE 13 BY LINE 10 PT II 12 795 - 806 N 

 AND MULTIPLY RESULT BY AMOUNT 14(e) 

 ON LINE 9 

 

 0690 ADD LINES 13 AND 14 PT II 12 807 - 818 N 

 15(e) 

 

 0700 TAX-EXEMPT INTEREST PT II 12 819 - 830 N 

 INCLUDED ON LINE 13 16(e) 

 

 0710 LINE 15 MINUS LINE 16 PT II 12 831 - 842 N 

 17(e) 

 

 RECORD TERMINUS CHARACTER 1 843 - 843 "#" 

 
Publication 1438 December 2013 Page 54

 SECTION C SCHEDULE J - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1200 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0730 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0731 SCHEDULE TYPE 6 15 - 20 "Jbbbbb" 

 

 0732 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0733 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0734 FILLER 1 35 - 35 BLANK 

 

 0735 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0740 THROWBACK YEAR ENDING PT III 4 43 - 46 YYYY 

 (a) 

 

 0750 TAX PT III 12 47 - 58 N 

 18(a) 

 

 0760 NET SHORT-TERM GAIN PT III 12 59 - 70 N 

 19(a) 

 

 0770 NET LONG-TERM GAIN PT III 12 71 - 82 N 

 20(a) 

 

 0780 TOTAL NET CAPITAL GAIN PT III 12 83 - 94 N 

 (ADD LINE 19 AND LINE 20) 21(a) 

 

 0790 TAXABLE INCOME PT III 12 95 - 106 N 

 22(a) 

 

 0800 ENTER PERCENT PT III 6 107 - 112 N 

 (DIVIDE LINE 21 BY LINE 22) 23(a) 

 

 0810 MULTIPLY AMOUNT ON LINE 18 PT III 12 113 - 124 N 

 BY THE PERCENTAGE ON LINE 23 24(a) 

 

 0820 TAX ON UNDISTRIBUTED PT III 12 125 - 136 N 

 NET INCOME 25(a) 

 (LINE 18 MINUS LINE 24) 

 

 0830 TAX ON INCOME OTHER THAN PT III 12 137 - 148 N 

 LONG-TERM CAPITAL GAIN 26(a) 

 

 0840 NET SHORT-TERM GAIN PT III 12 149 - 160 N 

 27(a) 

 

 0850 TAXABLE INCOME LESS PT III 12 161 - 172 N 

 SECTION 1202 DEDUCTION 28(a) 

 

 0860 ENTER PERCENT PT III 6 173 - 178 N 

 (DIVIDE LINE 27 BY LINE 28) 29(a) 

 

 0870 MULTIPLY AMOUNT ON LINE 26 PT III 12 179 - 190 N 

 BY THE PERCENT ON LINE 29 30(a) 

 
Publication 1438 December 2013 Page 55

 SECTION C SCHEDULE J - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0880 TAX ON UNDISTRIBUTED PT III 12 191 - 202 N 

 NET INCOME 31(a) 

 (LINE 26 MINUS LINE 30) 

 

 0890 THROWBACK YEAR ENDING PT III 4 203 - 206 YYYY 

 (b) 

 

 0900 TAX PT III 12 207 - 218 N 

 18(b) 

 

 0910 NET SHORT-TERM GAIN PT III 12 219 - 230 N 

 19(b) 

 

 0920 NET LONG-TERM GAIN PT III 12 231 - 242 N 

 20(b) 

 

 0930 TOTAL NET CAPITAL GAIN PT III 12 243 - 254 N 

 21(b) 

 

 0940 TAXABLE INCOME PT III 12 255 - 266 N 

 22(b) 

 

 0950 ENTER PERCENT PT III 6 267 - 272 N 

 (DIVIDE LINE 21 BY LINE 22) 23(b) 

 

 0960 MULTIPLY AMOUNT ON LINE 18 PT III 12 273 - 284 N 

 BY THE PERCENT ON LINE 23 24(b) 

 

 0970 TAX ON UNDISTRIBUTED PT III 12 285 - 296 N 

 NET INCOME 25(b) 

 (LINE 18 MINUS LINE 24) 

 

 0980 TAX ON INCOME OTHER THAN PT III 12 297 - 308 N 

 LONG-TERM CAPITAL GAIN 26(b) 

 

 0990 NET SHORT-TERM GAIN PT III 12 309 - 320 N 

 27(b) 

 

 1000 TAXABLE INCOME LESS PT III 12 321 - 332 N 

 SECTION 1202 DEDUCTION 28(b) 

 

 1010 ENTER PERCENT PT III 6 333 - 338 N 

 (DIVIDE LINE 27 BY LINE 28) 29(b) 

 

 1020 MULTIPLY AMOUNT ON LINE 26 PT III 12 339 - 350 N 

 BY THE PERCENT ON LINE 29 30(b) 

 

 1030 TAX ON UNDISTRIBUTED PT III 12 351 - 362 N 

 NET INCOME 31(b) 

 (LINE 26 MINUS LINE 30) 

 

 1040 THROWBACK YEAR ENDING PT III 4 363 - 366 YYYY 

 (c) 

 

 1050 TAX PT III 12 367 - 378 N 

 18(c) 

 

 1060 NET SHORT-TERM GAIN PT III 12 379 - 390 N 

 19(c) 

 

 1070 NET LONG-TERM GAIN PT III 12 391 - 402 N 

 20(c) 

 
Publication 1438 December 2013 Page 56

 SECTION C SCHEDULE J - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1080 TOTAL NET CAPITAL GAIN PT III 12 403 - 414 N 

 21(c) 

 

 1090 TAXABLE INCOME PT III 12 415 - 426 N 

 22(c) 

 

 1100 ENTER PERCENT PT III 6 427 - 432 N 

 (DIVIDE LINE 21 BY LINE 22) 23(c) 

 

 1110 MULTIPLY AMOUNT ON LINE 18 PT III 12 433 - 444 N 

 BY THE PERCENT ON LINE 23 24(c) 

 

 1120 TAX ON UNDISTRIBUTED PT III 12 445 - 456 N 

 NET INCOME 25(c) 

 (LINE 18 MINUS LINE 24) 

 

 1130 TAX ON INCOME OTHER THAN PT III 12 457 - 468 N 

 LONG-TERM CAPITAL GAIN 26(c) 

 

 1140 NET SHORT-TERM GAIN PT III 12 469 - 480 N 

 27(c) 

 

 1150 TAXABLE INCOME LESS PT III 12 481 - 492 N 

 SECTION 1202 DEDUCTION 28(c) 

 

 1160 ENTER PERCENT PT III 6 493 - 498 N 

 29(c) 

 

 1170 MULTIPLY AMOUNT ON LINE 26 PT III 12 499 - 510 N 

 BY THE PERCENT ON LINE 29 30(c) 

 

 1180 TAX ON UNDISTRIBUTED PT III 12 511 - 522 N 

 NET INCOME 31(c) 

 (LINE 26 MINUS LINE 30) 

 

 1190 THROWBACK YEAR ENDING PT III 4 523 - 526 YYYY 

 (d) 

 

 1200 TAX PT III 12 527 - 538 N 

 18(d) 

 

 1210 NET SHORT-TERM GAIN PT III 12 539 - 550 N 

 19(d) 

 

 1220 NET LONG-TERM GAIN PT III 12 551 - 562 N 

 20(d) 

 

 1230 TOTAL NET CAPITAL GAIN PT III 12 563 - 574 N 

 21(d) 

 

 1240 TAXABLE INCOME PT III 12 575 - 586 N 

 22(d) 

 

 1250 ENTER PERCENT PT III 6 587 - 592 N 

 (DIVIDE LINE 21 BY LINE 22) 23(d) 

 

 1260 MULTIPLY AMOUNT ON LINE 18 PT III 12 593 - 604 N 

 BY THE PERCENT ON LINE 23 24(d) 

 

 

 
Publication 1438 December 2013 Page 57

 SECTION C SCHEDULE J - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

1270 TAX ON UNDISTRIBUTED PT III 12 605 - 616 N 

 NET INCOME 25(d) 

 (LINE 18 MINUS LINE 24) 

 1280 TAX ON INCOME OTHER THAN PT III 12 617 - 628 N 

 LONG-TERM CAPITAL GAIN 26(d) 

 

 1290 NET SHORT-TERM GAIN PT III 12 629 - 640 N 

 27(d) 

 

 1300 TAXABLE INCOME LESS PT III 12 641 - 652 N 

 SECTION 1202 DEDUCTION 28(d) 

 

 1310 ENTER PERCENT PT III 6 653 - 658 N 

 29(d) 

 

 1320 MULTIPLY AMOUNT ON LINE 26 PT III 12 659 - 670 N 

 BY THE PERCENT ON LINE 29 30(d) 

 

 1330 TAX ON UNDISTRIBUTED PT III 12 671 - 682 N 

 NET INCOME 31(d) 

 (LINE 26 MINUS LINE 30) 

 

 1340 THROWBACK YEAR ENDING PT III 4 683 - 686 YYYY 

 (e) 

 

 1350 TAX PT III 12 687 - 698 N 

 18(e) 

 

 1360 NET SHORT-TERM GAIN PT III 12 699 - 710 N 

 19(e) 

 

 1370 NET LONG-TERM GAIN PT III 12 711 - 722 N 

 20(e) 

 

 1380 TOTAL NET CAPITAL GAIN PT III 12 723 - 734 N 

 21(e) 

 

 1390 TAXABLE INCOME PT III 12 735 - 746 N 

 22(e) 

 

 1400 ENTER PERCENT PT III 6 747 - 752 N 

 (DIVIDE LINE 21 BY LINE 22) 23(e) 

 

 1410 MULTIPLY AMOUNT ON LINE 18 PT III 12 753 - 764 N 

 BY THE PERCENT ON LINE 23 24(e) 

 

 1420 TAX ON UNDISTRIBUTED PT III 12 765 - 776 N 

 NET INCOME 25(e) 

 (LINE 18 MINUS LINE 24) 

 

 1430 TAX ON INCOME OTHER THAN PT III 12 777 - 788 N 

 LONG-TERM CAPITAL GAIN 26(e) 

 

 1440 NET SHORT-TERM GAIN PT III 12 789 - 800 N 

 27(e) 

 

 1450 TAXABLE INCOME LESS PT III 12 801 - 812 N 

 SECTION 1202 DEDUCTION 28(e) 

 

 1460 ENTER PERCENT PT III 6 813 - 818 N 

 29(e) 

 

 1470 MULTIPLY AMOUNT ON LINE 26 PT III 12 819 - 830 N 

 BY THE PERCENT ON LINE 29 30(e) 

 

 

 
Publication 1438 December 2013 Page 58

 SECTION C SCHEDULE J - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1480 TAX ON UNDISTRIBUTED PT III 12 831 - 842 N 

 NET INCOME 31(e) 

 (LINE 26 MINUS LINE 30) 

 

 1490 BENEFICIARY'S NAME PT IV 35 843 - 877 A/N 

 OR ENTER 

 "SEE STATEMENT 

 ATTACHED" 

 (LEFT-JUSTIFIED AND 

 BLANK FILLED) 

 

 NOTE: IF REPORTING FOR MORE THAN 1 BENEFICIARY, USE FIELD #1780 (STATEMENT 

 FOR SCHEDULE J) BELOW, TO ATTACH THE INFORMATION CORRESPONDING TO ALL OF THE 

 BENEFICIARIES. SEE SEC. 3 IN THIS PUBLICATION FOR SPECIFIC INFORMATION 

 ABOUT HOW TO USE "STMb98". 

 

 1500 (BENEFICIARY'S) PT IV 9 878 - 886 N 

 IDENTIFYING NUMBER 

 

 1510 BENEFICIARY'S ADDRESS PT IV 35 887 - 921 A/N 

 

 1520 BENEFICIARY'S CITY PT IV 22 922 - 943 A/N 

 

 1530 BENEFICIARY'S STATE PT IV 2 944 - 945 A/N 

 

 1540 ZIP CODE (BENEFICIARY'S) PT IV 12 946 - 957 N OR nnnnnbbbbbbb 

 OR nnnnnnnbbbbbbb 

 OR BLANK 

 

 1550 THROWBACK YEAR END PT IV 4 958 - 961 YYYY 

 32 

 

 1560 AMOUNT FROM LINE 13 PT IV 12 962 - 973 N 

 ALLOCATED TO THIS BENEFICIARY 32(a) 

 

 1570 AMOUNT FROM LINE 14 PT IV 12 974 - 985 N 

 ALLOCATED TO THIS BENEFICIARY 32(b) 

 

 1580 AMOUNT FROM LINE 16 PT IV 12 986 - 997 N 

 ALLOCATED TO THIS BENEFICIARY 32(c) 

 

 1590 THROWBACK YEAR END PT IV 4 998 - 1001 YYYY 

 33 

 

 1600 AMOUNT FROM LINE 13 PT IV 12 1002 - 1013 N 

 ALLOCATED TO THIS BENEFICIARY 33(a) 

 

 1610 AMOUNT FROM LINE 14 PT IV 12 1014 - 1025 N 

 ALLOCATED TO THIS BENEFICIARY 33(b) 

 

 1620 AMOUNT FROM LINE 16 PT IV 12 1026 - 1037 N 

 ALLOCATED TO THIS BENEFICIARY 33(c) 

 

1630 THROWBACK YEAR END PT IV 4 1038 - 1041 YYYY 

 34 

 

 1640 AMOUNT FROM LINE 13 PT IV 12 1042 - 1053 N 

 ALLOCATED TO THIS BENEFICIARY 34(a) 

 

 1650 AMOUNT FROM LINE 14 PT IV 12 1054 - 1065 N 

 ALLOCATED TO THIS BENEFICIARY 34(b) 

 
Publication 1438 December 2013 Page 59

 SECTION C SCHEDULE J - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1660 AMOUNT FROM LINE 16 PT IV 12 1066 - 1077 N 

 ALLOCATED TO THIS BENEFICIARY 34(c) 

 

 1670 THROWBACK YEAR END PT IV 4 1078 - 1081 YYYY 

 35 

 

 1680 AMOUNT FROM LINE 13 PT IV 12 1082 - 1093 N 

 ALLOCATED TO THIS BENEFICIARY 35(a) 

 

 1690 AMOUNT FROM LINE 14 PT IV 12 1094 - 1105 N 

 ALLOCATED TO THIS BENEFICIARY 35(b) 

 

 1700 AMOUNT FROM LINE 16 PT IV 12 1106 - 1117 N 

 ALLOCATED TO THIS BENEFICIARY 35(c) 

 

 1710 THROWBACK YEAR END PT IV 4 1118 - 1121 YYYY 

 36 

 

 1720 AMOUNT FROM LINE 13 PT IV 12 1122 - 1133 N 

 ALLOCATED TO THIS BENEFICIARY 36(a) 

 

 1730 AMOUNT FROM LINE 14 PT IV 12 1134 - 1145 N 

 ALLOCATED TO THIS BENEFICIARY 36(b) 

 

 1740 AMOUNT FROM LINE 16 PT IV 12 1146 - 1157 N 

 ALLOCATED TO THIS BENEFICIARY 36(c) 

 

 1750 TOTAL PT IV 12 1158 - 1169 N 

 (ADD LINES 32 - 36) 37(a) 

 

 1760 TOTAL PT IV 12 1170 - 1181 N 

 (ADD LINES 32 - 36) 37(b) 

 

 1770 TOTAL PT IV 12 1182 - 1193 N 

 (ADD LINES 32 - 36) 37(c) 

 

*1780 STATEMENT FOR SCHEDULE J 6 1194 - 1199 "STMb98" OR 

 BLANK 

 

 RECORD TERMINUS CHARACTER 1 1200 - 1200 "#" 

 
Publication 1438 December 2013 Page 60

 SECTION C SCHEDULE K-1 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0831 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "SCHbbb" 

 

 0001 SCHEDULE TYPE 6 15 - 20 "K1bbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 ESTATE OR TRUST’S EMPLOYER 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0010 FISCAL YEAR BEGINNING 8 43 - 50 FORMAT: YYYYMMDD 

 IF CALENDAR 

 bbbbbbbb 

 

 0020 FISCAL YEAR ENDING 8 51 - 58 FORMAT: YYYYMMDD 

 IF CALENDAR 

 bbbbbbbb 

 

 0030 FINAL K-1 1 59 - 59 "X" OR BLANK 

 0040 AMENDED K-1 1 60 - 60 NO ENTRY 

 0050 ESTATE OR TRUST EMPLOYER A 9 61 - 69 N OR BLANK 

 IDENTIFICATION NUMBER 

 

 0060 ESTATE OR TRUST NAME B 35 70 - 104 A/N 

 

 0070 FIDUCIARY’S NAME LINE 1 C 35 105 - 139 A/N 

 

 0080 FIDUCIARY’S NAME LINE 2 C 35 140 - 174 A/N 

 

 0090 FIDUCIARY’S STREET ADDRESS C 35 175 - 209 A/N 

 

 0100 FIDUCIARY’S CITY C 22 210 - 231 A/N 

 

 0110 FIDUCIARY’S STATE C 2 232 - 233 A OR “.b” 

 

 0120 FIDUCIARY’S ZIP CODE C 12 234 - 245 N OR 

 nnnnnbbbb OR 

 nnnnnnnnnbbb 

 OR BLANK 

 0130 FORM 1041-T FILED D 1 246 - 246 “X” OR BLANK 

 

 0140 DATE 1041-T FILED D 8 247 - 254 FORMAT : YYYYMMDD OR 

 BLANK

 

 0150 FINAL FORM 1041 E 1 255 - 255 “X” OR BLANK 

 0180 BENEFICIARY'S F 9 256 - 264 N OR “FORM1042S" 

 IDENTIFYING NUMBER 

 

 0190 BENEFICARY’S NAME LINE 1 G 35 265 - 299 A/N 

 

 (IF BENEFICIARY IS AN INDIVIDUAL ENTER FIRST NAME, INITIAL(WHEN APPROPRIATE), 

 THEN LAST NAME USING UPPER CASE LEFT JUSTIFIED) 

 

 0200 BENEFICARY’S NAME LINE 2 G 35 300 - 334 A/N

 

 0210 BENEFICARY’S STREET ADDRESS G 35 335 - 369 A/N 
Publication 1438 December 2013 Page 61

 SECTION C SCHEDULE K-1 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0220 BENEFICARY’S CITY G 22 370 - 391 A/N 

 

 0230 BENEFICIARY’S STATE CODE G 2 392 - 393 A/N 

 

 0240 BENEFICIARY’S ZIP CODE G 12 394 - 405 N OR 

 nnnnnbbbb OR 

 nnnnnnnnnbbb 

 

 0250 DOMESTIC BENEFICARY H 1 406 - 406 “X” OR BLANK 

 

 0260 FOREIGN BENEFICARY H 1 407 - 407 “X” OR BLANK 

 0270 INTEREST INCOME PT III 12 408 - 419 N *** 

 1 

 

 0280 ORDINARY DIVIDENDS PT III 12 420 - 431 N *** 

 2a 

 

 0290 QUALIFIED DIVIDENDS PT III 12 432 - 443 N *** 

 2b

 0300 NET SHORT TERM CAPITAL PT III 12 444 - 455 N *** 

 GAIN 3

 

 0310 NET LONG TERM CAPITAL PT III 12 456 - 467 N *** 

 GAIN 4a

 0320 28% RATE GAIN PT III 12 468 - 479 N 

 4b

 0330 UNRECAPTURED SECTION 1250 PT III 12 480 - 491 N 

 4c

 

 0340 OTHER PORTIFOLIO INCOME PT III 12 492 - 503 N 

 5 

 0350 ORDINARY BUSINESS PT III 12 504 - 515 N 

 6 

 0360 NET RENTAL REAL ESTATE PT III 12 516 - 527 N 

 INCOME 7 

 0370 OTHER RENTAL INCOME PT III 12 528 - 539 N 

 8 

 

 0380 DIRECTLY APPORTIONED 9 1 540 - 540 “A” OR “B” OR “C” 

 DEDUCTIONS: OCCURRENCE 1 CODE OR BLANK

 
Publication 1438 December 2013 Page 62

 SECTION C SCHEDULE K-1 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0390 DIRECTLY APPORTIONED 9 12 541 - 552 N 

 DEDUCTIONS: OCCURRENCE 1 

 AMOUNT

 0400 DIRECTLY APPORTIONED 9 1 553 - 553 “B” OR “C” 

 DEDUCTIONS: OCCURRENCE 2 CODE OR BLANK

 0410 DIRECTLY APPORTIONED 9 12 554 - 565 N 

 DEDUCTIONS: OCCURRENCE 2 

 AMOUNT

 0420 DIRECTLY APPORTIONED 9 1 566 - 566 “C” OR BLANK 

 DEDUCTIONS: OCCURRENCE 3 CODE 

 0430 DIRECTLY APPORTIONED 9 12 567 - 578 N 

 DEDUCTIONS: OCCURRENCE 3 

 AMOUNT

 0440 ESTATE TAX DEDUCTION 10 12 579 - 590 N 

 

 0450 FINAL YEAR DEDUCTION: 11 1 591 - 591 “A” OR “B” OR ‘C” OR 

 OCCURRENCE 1 CODE “D” OR “E” OR BLANK 

 

 0460 FINAL YEAR DEDUCTION: 11 12 592 - 603 N 

 OCCURRENCE 1 AMOUNT 

 0470 FINAL YEAR DEDUCTION: 11 1 604 - 604 “B” OR ‘C” OR “D” 

 OCCURRENCE 2 CODE OR “E” OR BLANK 

 

 0480 FINAL YEAR DEDUCTION: 11 12 605 - 616 N 

 OCCURRENCE 2 AMOUNT 

 0490 FINAL YEAR DEDUCTION: 11 1 617 - 617 “C” OR “D” OR “E” 

 OCCURRENCE 3 CODE OR BLANK 

 

 0500 FINAL YEAR DEDUCTION: 11 12 618 - 629 N 

 OCCURRENCE 3 AMOUNT 

 0510 FINAL YEAR DEDUCTION: 11 1 630 - 630 “D” OR “E” 

 OCCURRENCE 4 CODE OR BLANK 

 

 0520 FINAL YEAR DEDUCTION: 11 12 631 - 642 N 

 OCCURRENCE 4 AMOUNT 

 0530 FINAL YEAR DEDUCTION: 11 1 643 - 643 “E” OR BLANK 

 OCCURRENCE 5 CODE 

 

 0540 FINAL YEAR DEDUCTION 11 12 644 - 655 N 

 OCCURRENCE 5 AMOUNT 

 0550 ALTERNATIVE MINIMUM TAX ADJ 12 1 656 - 656 ALPHA (A THRU J) 

 OCCURRENCE 1 CODE OR BLANK 

 

 0560 ALTERNATIVE MINIMUM TAX ADJ 12 12 657 - 668 N 

 OCCURRENCE 1 AMOUNT 
Publication 1438 December 2013 Page 63

 SECTION C SCHEDULE K-1 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0570 ALTERNATIVE MINIMUM TAX ADJ 12 1 669 - 669 ALPHA (A THRU J) 

 OCCURRENCE 2 CODE OR BLANK 

 

 0580 ALTERNATIVE MINIMUM TAX ADJ 12 12 670 - 681 N 

 OCCURRENCE 2 AMOUNT 

 

 0590 ALTERNATIVE MINIMUM TAX ADJ 12 1 682 - 682 ALPHA (A THRU J) 

 OCCURRENCE 3 CODE OR BLANK 

 

 0600 ALTERNATIVE MINIMUM TAX ADJ 12 12 683 - 694 N 

 OCCURRENCE 3 AMOUNT 

 

 0610 ALTERNATIVE MINIMUM TAX ADJ 12 1 695 - 695 ALPHA (A THRU J) 

 OCCURRENCE 4 CODE OR BLANK 

 

 0620 ALTERNATIVE MINIMUM TAX ADJ 12 12 696 - 707 N 

 OCCURRENCE 4 AMOUNT 

 

 0630 ALTERNATIVE MINIMUM TAX ADJ 12 1 708 - 708 ALPHA (A THRU J) 

 OCCURRENCE 5 Code OR BLANK

 

 0640 ALTERNATIVE MINIMUM TAX ADJ 12 12 709 - 720 N 

 OCCURRENCE 5 AMOUNT 

 (SEE NOTE AFTER FIELD *810 IF

 ADDITIONAL SPACE IS NEEDED.) 

 0650 CREDITS & CREDIT RECAPTURE - 13 1 721 - 721 ALPHA CODE 

 OCCURRENCE 1 CODE OR BLANK 

 

 0660 CREDITS & CREDIT RECAPTURE - 13 12 722 - 733 N 

 OCCURRENCE 1 AMOUNT 

 0670 CREDITS & CREDIT RECAPTURE - 13 1 734 - 734 ALPHA CODE 

 OCCURRENCE 2 CODE OR BLANK 

 

 0680 CREDITS & CREDIT RECAPTURE - 13 12 735 - 746 N 

 OCCURRENCE 2 AMOUNT 

 0690 CREDITS & CREDIT RECAPTURE - 13 1 747 - 747 ALPHA CODE 

 OCCURRENCE 3 CODE OR BLANK

 

 0700 CREDITS & CREDIT RECAPTURE - 13 12 748 - 759 N 

 OCCURRENCE 3 AMOUNT 

 (SEE NOTE AFTER FIELD *810 IF

 ADDITIONAL SPACE IS NEEDED.) 

 0710 OTHER INFORMATION 14 1 760 - 760 ALPHA CODE 

 OCCURRENCE 1 CODE OR BLANK

 

 0720 OTHER INFORMATION 14 12 761 - 772 N 

 OCCURRENCE 1 AMOUNT 

 0730 OTHER INFORMATION 14 1 773 - 773 ALPHA CODE 

 OCCURRENCE 2 CODE OR BLANK

 

 0740 OTHER INFORMATION 14 12 774 - 785 N 

 OCCURRENCE 2 AMOUNT 

 (SEE NOTE AFTER FIELD *810 IF

 ADDITIONAL SPACE IS NEEDED.) 

 0750 OTHER INFORMATION 14 1 786 - 786 ALPHA CODE 

 OCCURRENCE 3 CODE OR BLANK

 

 0760 OTHER INFORMATION 14 12 787 - 798 N 

 OCCURRENCE 3 AMOUNT 
Publication 1438 December 2013 Page 64

 SECTION C SCHEDULE K-1 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0770 OTHER INFORMATION 14 1 799 - 799 ALPHA 

 OCCURRENCE 4 CODE OR BLANK

 

 0780 OTHER INFORMATION 14 12 800 - 811 N 

 OCCURRENCE 4 AMOUNT 

 0790 OTHER INFORMATION 14 1 812 - 812 ALPHA 

 OCCURRENCE 5 CODE OR BLANK 

 

 0800 OTHER INFORMATION 14 12 813 - 824 N 

 OCCURRENCE 5 AMOUNT 

 (SEE NOTE AFTER FIELD *810 IF

 ADDITIONAL SPACE IS NEEDED.) 

*0810 SCHEDULE K-1 GLOBAL 6 825 - 830 STMb99 OR BLANK 

 STATEMENT 

 ADDITIONAL INFORMATION 

 (NOTE: IF ADDITIONAL SPACES IS NEEDED TO

 ENTER MORE INFORMATION FOR LINES 9, 11, 

 12, 13 OR 14, REFERENCE STMb99 IN FIELD *810.

 ATTACH A STATEMENT RECORD AND INCLUDE THE

 ADDITIONAL INFORMATION IN THE STATEMENT

 RECORD, IDENTIFYING THE APPLICABLE LINE(S)

 AND AMOUNT(S).) 

 

 RECORD TERMINUS CHARACTER 1 831 - 831 VALUE "#" 

 

 

 

 

 

 

 

 

 

 

 

 
Publication 1438 December 2013 Page 65

SECTION C FORM 1116 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1122 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "1116bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0007 ALT MIN TAX LITERAL 3 43 - 45 "AMT" OR BLANK 

 

 0020 PASSIVE CATEGORY INCOME a 1 46 - 46 "X" OR BLANK 

 

 0030 GENERAL CATEGORY INCOME b 1 47 - 47 "X" OR BLANK 

 

 0040 SECTION 901 (j) INCOME c 1 48 - 48 "X" OR BLANK 

 

 0050 CERTAIN INCOME RE-SOURCED d 1 49 - 49 "X" OR BLANK 

 BY TREATY

 

 0060 LUMP-SUM DISTRIBUTIONS e 1 50 - 50 "X" OR BLANK 

 

 0100 RESIDENT OF: (NAME OF COUNTRY) f 35 51 - 85 A/N 

 

 0106 REGULATED INVESTMENT PT 1g 3 86 - 88 "RIC" OR BLANK

 CO LITERAL

 0108 HIGH TAXED KICK-OUT PT 1g 4 89 - 92 "HTKO" OR BLANK

 LITERAL 

 0110 NAME OF FOREIGN COUNTRY PT I 35 93 - 127 A/N 

 OR U. S. POSSESSION gA 

 

 0120 GROSS INCOME SOURCE PT I, l 9 128 - 136 "WAGESbbbb" 

 1a A "DIVIDENDS" OR 

 BLANK 

 

 0130 GROSS INCOME PT I, l 12 137 - 148 N 

 1a A 

 0135 COMP. 250K OR MORE, PT l 1 149 - 149 "X" OR BLANK 

 ALT. METHOD FOR SOURCE 1 B 

 DETERMIN. 

 

@0137 COMP. 250K OR MORE, ALT. 1b 6 150 - 155 "STMbnn" 

 METHOD FOR SOURCE DETERMIN. OR BLANK 

 

 0140 EXPENSES DIRECTLY ALLOCABLE PT I 12 156 - 167 N 

 TO THE INCOME ON LINE 1 2 A 

 
Publication 1438 December 2013 Page 66

 SECTION C FORM 1116 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

@0150 EXPENSES ALLOCABLE TO INCOME PT I 6 168 - 173 "STMbnn" 

 ON LINE 1 (STMT) 2 A OR BLANK 

 

 0160 PRO RATA SHARE CERTAIN PT I 12 174 - 185 N 

 ITEMIZED OR STANDARD 3(a) 

 DEDUCTIONS A 

 0170 PRO RATA SHARE PT I 12 186 - 197 N 

 OTHER DEDUCTIONS 3(b) 

 A 

 

@0180 PRO RATA SHARE OF OTHER PT I 6 198 - 203 "STMbnn" 

 DEDUCTIONS: OTHER DEDUCTIONS; 3(b) OR BLANK 

 A 

 

 0190 PRO RATA SHARE OF OTHER PT 1 12 204 - 215 N 

 DEDUCTIONS: ADD LINES 3a 3(c) 

 AND 3b A 

 

 0200 PRO RATA SHARE PT I 12 216 - 227 N 

 TOTAL FOREIGN SOURCE INCOME 3(d) 

 A 

 

 0210 PRO RATA SHARE PT I 12 228 - 239 N 

 GROSS INCOME FROM ALL SOURCES 3(e) 

 A 

 

 0220 PRO RATA SHARE PT I 6 240 - 245 N 

 DIVIDE LINE 3d BY LINE 3e 3(f) 

 A 

 

 0230 PRO RATA SHARE PT I 12 246 - 257 N 

 MULTIPLY LINE 3c BY LINE 3f 3(g) 

 A 

 

 0240 PRO RATA SHARE PT I 12 258 - 269 N 

 HOME MORTGAGE 4(a) 

 INTEREST A 

 

 0250 PRO RATA SHARE PT I 12 270 - 281 N 

 OTHER INTEREST 4(b) 

 A 

 

 0260 LOSSES FROM FOREIGN SOURCES PT I 12 282 - 293 N 

 5 A 

 

 0270 ADD LINES 2, 3g, 4a, 4b, PT I 12 294 - 305 N 

 AND 5 6 A 

 

 0280 NAME OF FOREIGN COUNTRY PT I 35 306 - 340 A/N 

 OR U. S. POSSESSION gB 

 

 0290 GROSS INCOME SOURCE PT I, l 9 341 - 349 "WAGESbbbb" 

 1a B "DIVIDENDS" OR 

 BLANK 

 

 0300 GROSS INCOME PT I, l 12 350 - 361 N 

 1a B 

 

 0310 EXPENSES DIRECTLY ALLOCABLE PT I 12 362 - 373 N 

 TO THE INCOME ON LINE 1 2 B 

 

 

@0320 EXPENSES DIRECTLY ALLOCABLE PT I 6 374 - 379 "STMbnn" OR 

 TO THE INCOME ON LINE 1 2 B BLANK 

 0330 PRO RATA SHARE CERTAIN PT I 12 380 - 391 N 

 ITEMIZED OR STANDARD 3(a) 

 DEDUCTIONS B 
Publication 1438 December 2013 Page 67

 SECTION C FORM 1116 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0340 PRO RATA SHARE PT I 12 392 - 403 N 

 OTHER DEDUCTIONS 3(b) 

 B 

 

@0350 PRO RATA SHARE OF PT I 6 404 - 409 "STMbnn" 

 OTHER DEDUCTIONS 3(b) OR BLANK 

 OTHER DEDUCTIONS B 

 

 0360 PRO RATA SHARE OF PT I 12 410 - 421 N 

 OTHER DEDUCTIONS 3(c) 

 ADD LINES 3a AND 3b B 

 

 0370 PRO RATA SHARE PT I 12 422 - 433 N 

 TOTAL FOREIGN SOURCE INCOME 3(d) 

 B 

 

 0380 PRO RATA SHARE PT I 12 434 - 445 N 

 GROSS INCOME FROM ALL SOURCES 3(e) 

 B 

 

 0390 PRO RATA SHARE PT I 6 446 - 451 N 

 DIVIDE LINE 3d BY LINE 3e 3(f) 

 B 

 

 0400 PRO RATA SHARE PT I 12 452 - 463 N 

 MULTIPLY LINE 3c BY LINE 3f 3(g) 

 B 

 

 0410 PRO RATA SHARE PT I 12 464 - 475 N 

 HOME MORTGAGE 4(a) 

 INTEREST B 

 

 0420 PRO RATA SHARE PT I 12 476 - 487 N 

 OTHER INTEREST 4(b) 

 B 

 

 0430 LOSSES FROM FOREIGN SOURCES PT I 12 488 - 499 N 

 5 B 

 

 0440 ADD LINES 2, 3g, 4a, PT I 12 500 - 511 N 

 4b, AND 5 6 B 

 

 0450 NAME OF FOREIGN COUNTRY PT I 35 512 - 546 A/N 

 OR U. S. POSSESSION gC 

 

 0460 GROSS INCOME SOURCE PT I, l 9 547 - 555 "WAGESbbbb" 

 1a C "DIVIDENDS" OR 

 BLANK 

 

 0470 GROSS INCOME PT I, l 12 556 - 567 N 

 1a C 

 

 0480 EXPENSES DIRECTLY ALLOCABLE PT I 12 568 - 579 N 

 TO THE INCOME ON LINE 1 2 C 

 

@0490 EXPENSES DIRECTLY ALLOCABLE PT I 6 580 - 585 "STMbnn" 

 TO THE INCOME ON LINE 1 2 C OR BLANK 

 

 0500 PRO RATA SHARE CERTAIN PT I 12 586 - 597 N 

 ITEMIZED OR STANDARD 3(a) 

 DEDUCTIONS C 

 

 0510 PRO RATA SHARE PT I 12 598 - 609 N 

 OTHER DEDUCTIONS 3(b) 

 C 

 

@0520 PRO RATA SHARE OF PT I 6 610 - 615 "STMbnn" 

 OTHER DEDUCTIONS: 3(b) OR BLANK 

 OTHER DEDUCTIONS C 

 
Publication 1438 December 2013 Page 68

 SECTION C FORM 1116 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0530 PRO RATA SHARE OF OTHER PT I 12 616 - 627 N 

 DEDUCTIONS: 3(c) 

 ADD LINES 3a AND 3b C 

 

 0540 PRO RATA SHARE PT I 12 628 - 639 N 

 TOTAL FOREIGN SOURCE INCOME 3(d) 

 C 

 

 0550 PRO RATA SHARE PT I 12 640 - 651 N 

 GROSS INCOME FROM ALL SOURCES 3(e) 

 C 

 

 0560 PRO RATA SHARE PT I 6 652 - 657 N 

 DIVIDE LINE 3d BY LINE 3e 3(f) 

 C 

 

 0570 PRO RATA SHARE PT I 12 658 - 669 N 

 MULTIPLY LINE 3c BY LINE 3f 3(g) 

 C 

 

 0580 PRO RATA SHARE PT I 12 670 - 681 N 

 HOME MORTGAGE 4(a) 

 INTEREST C 

 

 0590 PRO RATA SHARE PT I 12 682 - 693 N 

 OTHER INTEREST 4(b) 

 C 

 

 0600 LOSSES FROM FOREIGN SOURCES PT I 12 694 - 705 N 

 5 C 

 

 0610 ADD LINES 2, 3g, 4a, 4b, PT I 12 706 - 717 N 

 AND 5 6 C 

 

 0620 TOTAL:(ADD COLUMNS l,1a A, PT I, l 12 718 - 729 N 

 l,1a B, AND l,1a C) 1a (Total) 

 

 0630 TOTAL (ADD COLUMNS 6A, 6B, PT I 12 730 - 741 N 

 AND 6C) 6 

 

 0640 SUBTRACT LINE 6 FROM 1a PT I 12 742 - 753 N 

 ENTER RESULT HERE AND ON 7 

 ON LINE 14, PAGE 2

 

 0650 FOREIGN TAXES PAID OR PT II 1 754 - 754 "X" OR BLANK 

 ACCRUED: (PAID) (h) 

 

 0660 FOREIGN TAXES PAID OR PT II 1 755 - 755 "X" OR BLANK 

 ACCRUED: (ACCRUED) (i) 

 

 NOTE: IF MORE SPACE IS NEEDED FOR ADDITIONAL TAXES PAID OR ACCRUED AS A 

 RESULT OF AN AUDIT, USE FIELD #980 AT THE END OF THIS RECORD. 

 

 0670 FOREIGN TAXES PT II 8 756 - 763 FORMAT: YYYYMMDD 

 DATE PAID OR ACCRUED A(j) OR BLANK 

+0680 FOREIGN TAXES WITHHELD AT PT II 12 764 - 775 N 

 SOURCE ON DIV A(k) 

 

+0690 FOREIGN TAXES WITHHELD AT PT II 12 776 - 787 N 

 SOURCE ON RENTS AND ROYALTIES A(l) 

 

+0700 FOREIGN TAXES WITHHELD PT II 12 788 - 799 N 

 AT SOURCE ON (INTEREST) A(m) 

 

+0710 FOREIGN TAXES PAID OTHER PT II 12 800 - 811 N 

 FOREIGN TAXES PAID OR ACCRUED A(n) 

 

+0720 FOREIGN TAXES PAID U.S. TAXES PT II 12 812 - 823 N 

 WITHHELD AT SOURCE ON DIV A(o) 

 
Publication 1438 December 2013 Page 69

 

 SECTION C FORM 1116 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

+0730 FOREIGN TAXES PAID U.S. PT II 12 824 - 835 N 

 TAXES WITHHELD AT SOURCE ON A(p) 

 (RENTS AND ROYALTIES) 

 

+0740 FOREIGN TAXES PAID U.S. TAXES PT II 12 836 - 847 N 

 WITHHELD AT SOURCE ON INTEREST A(q) 

 

+0750 FOREIGN TAXES PAID U.S. OTHER PT II 12 848 - 859 N 

 FOREIGN TAXES PAID OR ACCRUED A(r) 

 

+0760 FOREIGN TAXES U.S. TOTAL PT II 12 860 - 871 N 

 FOREIGN TAXES PAID OR ACCRUED A(s) 

 (ADD COLS. (o) - (r)) 

 

+0770 FOREIGN TAXES PT II 8 872 - 879 FORMAT: YYYYMMDD 

 DATE PAID OR ACCRUED B(j) OR BLANK 

 

+0780 FOREIGN TAXES FOREIGN PT II 12 880 - 891 N 

 TAXES WITHHELD AT SOURCE ON B(k) 

 (DIVIDENDS) 

 

+0790 FOREIGN TAXES PT II 12 892 - 903 N 

 TAXES WITHHELD AT SOURCE ON B(l) 

 (RENTS AND ROYALTIES) 

 

+0800 FOREIGN TAXES WITHHELD PT II 12 904 - 915 N 

 AT SOURCE ON (INTEREST) B(m) 

 

+0810 FOREIGN TAXES PAID PT II 12 916 - 927 N 

 OTHER FOREIGN TAXES B(n) 

 PAID OR ACCRUED. 

 

+0820 FOREIGN TAXES PAID U.S. PT II 12 928 - 939 N 

 TAXES WITHHELD AT SOURCE ON B(o) 

 (DIVIDENDS) 

 

+0830 FOREIGN TAXES PAID U.S. PT II 12 940 - 951 N 

 TAXES WITHHELD AT SOURCE ON B(p) 

 (RENTS AND ROYALTIES) 

 

+0840 FOREIGN TAXES PAID U.S. PT II 12 952 - 963 N 

 TAXES WITHHELD AT SOURCE ON B(q) 

 (INTEREST) 

+0850 FOREIGN TAXES PAID U.S. PT II 12 964 - 975 N 

 OTHER FOREIGN TAXES B(r) 

 PAID OR ACCRUED. 

 

+0860 FOREIGN TAXES U.S. TOTAL PT II 12 976 - 987 N 

 FOREIGN TAXES PAID OR ACCRUED B(s) 

 (ADD COLS. (o) - (r)) 

 

+0870 FOREIGN TAXES PT II 8 988 - 995 FORMAT: YYYYMMDD 

 DATE PAID OR ACCRUED C(j) OR BLANK 

 

+0880 FOREIGN TAXES WITHHELD AT PT II 12 996 - 1007 N 

 SOURCE ON (DIVIDENDS) C(k) 

 

+0890 FOREIGN TAXES WITHHELD AT PT II 12 1008 - 1019 N 

 SOURCE ON RENTS AND ROYALTIES C(l) 

 

+0900 FOREIGN TAXES WITHHELD PT II 12 1020 - 1031 N 

 AT SOURCE ON (INTEREST) C(m) 

 

+0910 FOREIGN TAXES PAID PT II 12 1032 - 1043 N 

 OTHER FOREIGN TAXES ON SOURCE C(n) 

 PAID OR ACCRUED. 

 

 
Publication 1438 December 2013 Page 70

 SECTION C FORM 1116 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 +0920 FOREIGN TAXES PAID U.S. PT II 12 1044 - 1055 N 

 TAXES WITHHELD AT SOURCE ON C(o) 

 (DIVIDENDS) 

 

+0930 FOREIGN TAXES PAID U.S. PT II 12 1056 - 1067 N 

 TAXES WITHHELD AT SOURCE ON C(p) 

 (RENTS AND ROYALTIES) 

 

+0940 FOREIGN TAXES PAID U.S. PT II 12 1068 - 1079 N 

 TAXES WITHHELD AT SOURCE ON C(q) 

 (INTEREST) 

 

+0950 FOREIGN TAXES PAID U.S. PT II 12 1080 - 1091 N 

 OTHER FOREIGN TAXES C(r) 

 PAID OR ACCRUED. 

 

+0960 FOREIGN TAXES PAID U.S. PT II 12 1092 - 1103 N 

 TOTAL FOREIGN TAXES C(s) 

 PAID OR ACCRUED 

 (ADD COL (o) – (r)). 

 

 0970 TOTAL FOREIGN TAXES PT II 12 1104 - 1115 N 

 ADD LINES A THROUGH C 8 

 COL (s)

 

*0980 STATEMENT - (CREDITS FOR 6 1116 - 1121 "STMbnn" 

 ADDITIONAL TAXES PAID OR OR BLANK 

 ACCRUED) 

 

 RECORD TERMINUS CHARACTER 1 1122 - 1122 "#" 

 

 
Publication 1438 December 2013 Page 71

 SECTION C FORM 1116 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0339 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 1000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 1001 FORM NUMBER 6 15 - 20 "1116bb" 

 

 1002 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 1003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 1004 FILLER 1 35 - 35 BLANK 

 

 1005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 1010 TOTAL FOREIGN TAX PT III 12 43 - 54 N 

 PAID / ACCRUED 9 

 

 

 1020 CARRYBACK / CARRYOVER PT III 12 55 - 66 N 

 AMOUNT 10 

 CARRYOVER 

 

@1030 CARRYBACK / CARRYOVER PT III 6 67 - 72 "STMbnn" 

 EXPLANATION 10 OR BLANK 

 

 

 1040 TOTAL FOREIGN TAXES PT III 12 73 - 84 N 

 CREDIT: 11 

 COMBINE LINES 9 AND 10 

 

 1050 FOREIGN TAX REDUCTION PT III 12 85 - 96 N 

 AMOUNT 12 

 

 

@1055 FOREIGN TAX REDUCTION PT III 6 97 - 102 "STMbnn" OR BLANK 

 STATEMENT 12 

 1057 High Taxed KO PT III 4 103 - 106 “HTKO” or Blank 

 Literal 13

 

 1058 High Taxed KO Adj PT III 12 107 - 118 N 

 Amount 13 

 

 1060 FOREIGN TAX AVAILABLE PT III 12 119 – 130 N 

 FOR CREDIT 14 

 1062 RESERVED PT III 4 131 - 134 NO ENTRY

 14 

1064 RESERVED PT III 12 135 – 146 NO ENTRY

 14 

 

 

 1070 TAXABLE INCOME/LOSS PT III 12 147 - 158 N 

 FROM FOREIGN SOURCE 15

 1080 ADJUSTMENTS TO TAXABLE PT III 12 159 - 160 N 

 INCOME 16

@1085 ADJUSTMENTS STATEMENT PT III 6 171 - 176 “STMbNN” or Blank 

 16 

 

 

 1090 NET TAXABLE INCOME PT III 12 177 - 188 N 

 FROM FOREIGN SOURCE 17 
Publication 1438 December 2013 Page 72

 

 SECTION C FORM 1116 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

1100 TAXABLE INCOME BEFORE PT III 12 189 - 200 N 

 EXEMPTIONS(ESTATE AND TRUSTS) 18 

1110 FOREIGN / BEFORE EXEMPTS. PT III 6 201 - 206 N 

 TAXABLE INCOME RATIO 19 

 

 

 1120 ENTER APPLICABLE AMOUNTS FROM PT III 12 207 - 218 N 

 FORM 1041,SCHEDULE G, OR FORM 20

 990-T 

 

 1130 MAX ALLOWABLE CREDIT PT III 12 219 - 230 N 

 21 

 

 

 1140 ENTER THE SMALLER OF LINE PT III 12 231 - 242 N 

 14 OR LINE 21 22 

 

 

 1150 CREDIT FOR TAXES ON PASSIVE PT III 12 243 - 254 N 

 CATEGORY INCOME 23 

 

 

 1200 CREDIT FOR TAXES ON GENERAL PT III 12 255 - 266 N 

 CATEGORY INCOME 24 

 

 

 1210 CREDIT FOR TAXES ON INCOME PT IV 12 267 - 278 N 

 RE-SOURCED BY TREATY 25 

 

 

 1220 CREDIT FOR TAXES ON PT IV 12 279 - 290 N 

 LUMP-SUM DISTRIBUTIONS 26 

 

 1230 ADD LINES 23 THROUGH 26 PT IV 12 291 - 302 N 

 27 

 

 

 1235 ENTER THE SMALLER OF LINE PT IV 12 303 - 314 N 

 20 OR LINE 27 28 

 

 1240 INTERNATIONAL BOYCOTT CREDIT PT IV 12 315 - 326 N 

 REDUCTION 29 

 

 1250 FOREIGN TAX CREDIT PT IV 12 327 - 338 N 

 30 

 

 

 

 RECORD TERMINUS CHARACTER 1 339 - 339 "#" 

 

 
Publication 1438 December 2013 Page 73

 

 SECTION C FORM 2210 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0173 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "2210bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 IDENTIFYING NUMBER 9 43 - 51 N 

 

 0020 CURRENT YEAR TAX AFTER PT I 12 52 - 63 N 

 CREDITS 1 

 

 0030 OTHER TAXES PT I 12 64 - 75 N 

 2 

 

 0040 REFUNDABLE CREDITS PT I 12 76 - 87 N 

 3 

 

 0050 CURRENT YEAR TAX PT I 12 88 - 99 N 

 4 

 

 0060 MULTIPLY LINE 4 BY .90 PT I 12 100 - 111 N 

 5 

 

 0070 TAXES WITHHELD PT I 12 112 - 123 N 

 6 

 

 0080 LINE 4 MINUS LINE 6 PT I 12 124 - 135 N 

 7 

 

 0090 MAXIMUM REQUIRED ANNUAL PT I 12 136 - 147 N 

 AMOUNT 8 

 

 0100 REQUIRED ANNUAL AMOUNT PT I 12 148 - 159 N 

 9 

 

 0110 OWE PENALTY - NO BOX PT I 1 160 - 160 X OR BLANK 

 9 

 

 0120 OWE PENALTY - YES BOX PT I 1 161 - 161 X OR BLANK 

 9 

 

+0130 WAIVER REQUEST - PT II 1 162 - 162 X OR BLANK 

 ENTIRE PENALTY A 

 

@0135 WAIVER EXPLANATION PT II 6 163 - 168 "STMbnn" OR BLANK 

 A 

 

 0140 WAIVER AMOUNT - PT II 1 169 - 169 X OR BLANK 

 PARTIAL PENALTY B 

 
Publication 1438 December 2013 Page 74

 SECTION C FORM 2210 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0150 INCOME VARIED PT II 1 170 - 170 X OR BLANK 

 C 

 

 0160 LOWER PENALTY PT II 1 171 - 171 X OR BLANK 

 D 

 

 0170 JOINT RETURN PT II 1 172 - 172 X OR BLANK 

 E 

 RECORD TERMINUS CHARACTER 1 173 - 173 "#" 

 
Publication 1438 December 2013 Page 75

 SECTION C FORM 2210 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD 

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0151 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0173 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0174 FORM NUMBER 6 15 - 20 "2210bb" 

 

 0175 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0176 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0177 FILLER 1 35 - 35 BLANK 

 

 0178 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0180 LINE 9 AMOUNT PT III 12 43 - 54 N 

 10 

 

 0185 LINE 6 AMOUNT PT III 12 55 - 66 N 

 11 

 

 0190 TOTAL ESTIMATED TAX PAYMENTS PT III 12 67 - 78 N 

 12 

 

 0195 ADD LINES 11 AND 12 PT III 12 79 - 90 N 

 13 

 

 0200 TOTAL UNDERPAYMENT FOR YEAR PT III 12 91 - 102 N 

 (LINE 10 MINUS LINE 13) 14 

 

 0205 MULTIPLY LINE 14 BY PT III 12 103 - 114 N 

 APPLICABLE % 15 

 

 0210 COMPUTATION OF LINE 14 TO PT III 12 115 - 126 N 

 BE ENTERED ON LINE 16 16 

 

 0213 PENALTY WAIVED AMOUNT PT 111 12 127 - 138 N 

 17 

 

 0215 PENALTY, LINE 15 MINUS PT III 12 139 - 150 N 

 LINE 16 17 

 

 RECORD TERMINUS CHARACTER 1 151 - 151 "#" 

 
Publication 1438 December 2013 Page 76

 SECTION C FORM 2210 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0427 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0220 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0221 FORM NUMBER 6 15 - 20 "2210bb" 

 

 0222 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 0223 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0224 FILLER 1 35 - 35 BLANK 

 

 0225 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0240 REQUIRED INSTALLMENTS PT IV 12 43 - 54 N 

 4/15/XXXX 18(a) 

 

 

 0250 REQUIRED INSTALLMENTS PT IV 12 55 - 66 N 

 6/15/XXXX 18(b) 

 

 

 0260 REQUIRED INSTALLMENTS PT IV 12 67 - 78 N 

 9/15/XXXX 18(c) 

 

 

 0270 REQUIRED INSTALLMENTS PT IV 12 79 - 90 N 

 1/15/XXXX 18(d) 

 

 

 0280 ESTIMATED TAX PAID AND TAX PT IV 12 91 - 102 N 

 WITHHELD 4/15/XXXX 19(a) 

 

 

 0290 LINE 21 MINUS LINE 22 PT IV 12 103 - 114 N 

 4/15/XXXX 23(a) 

 

 

 0300 UNDERPAYMENT 4/15/XXXX PT IV 12 115 - 126 N 

 25(a) 

 

 0310 OVERPAYMENT 4/15/XXXX PT IV 12 127 - 138 N 

 26(a) 

 

 0320 ESTIMATED TAX PAID AND TAX PT IV 12 139 - 150 N 

 WITHHELD 6/15/XXXX 19(b) 

 

 

 0330 ENTER AMOUNT FROM LINE 26(a) PT IV 12 151 - 162 N 

 6/15/XXXX 20(b) 

 

 

 0340 ADD LINES 19 AND 20 PT IV 12 163 - 174 N 

 6/15/XXXX 21(b) 

 

 

 0350 ADD LINES 24(a) AND 25(a) OF PT IV 12 175 - 186 N 

 PREVIOUS COL. 6/15/XXXX 22(b) 

 

 
Publication 1438 December 2013 Page 77

 SECTION C FORM 2210 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0360 LINE 21 MINUS LINE 22 PT IV 12 187 - 198 N 

 6/15/XXXX 23(b) 

 

 

 0370 REMAINING UNDERPAYMENT PT IV 12 199 - 210 N 

 6/15/XXXX 24(b) 

 

 

 0380 UNDERPAYMENT 6/15/XXXX PT IV 12 211 - 222 N 

 25(b) 

 

 0390 OVERPAYMENT 6/15/XXXX PT IV 12 223 - 234 N 

 26(b) 

 

 0400 ESTIMATED TAX PAID AND TAX PT IV 12 235 - 246 N 

 WITHHELD 9/15/XXXX 19(c) 

 

 

 0410 ENTER AMOUNT FROM LINE 26(b) PT IV 12 247 - 258 N 

 9/15/XXXX 20(c) 

 

 

 0420 ADD LINES 19 AND 20 PT IV 12 259 - 270 N 

 9/15/XXXX 21(c) 

 

 

 0430 ADD LINES 24(b) AND 25(b) PT IV 12 271 - 282 N 

 9/15/XXXX 22(c) 

 

 

 0440 LINE 21 MINUS LINE 22 PT IV 12 283 - 294 N 

 9/15/XXXX 23(c) 

 

 

 0450 REMAINING UNDERPAYMENT PT IV 12 295 - 306 N 

 9/15/XXXX 24(c) 

 

 

 0460 UNDERPAYMENT 9/15/XXXX PT IV 12 307 - 318 N 

 25(c) 

 

 0470 OVERPAYMENT 9/15/XXXX PT IV 12 319 - 330 N 

 26(c) 

 

 0480 ESTIMATED TAX PAID AND TAX PT IV 12 331 - 342 N 

 WITHHELD 1/15/XXXX 19(d) 

 

 

 0490 AMOUNT FROM LINE 26(c) PT IV 12 343 - 354 N 

 1/15/XXXX 20(d) 

 

 

 0500 ADD LINES 19 AND 20 PT IV 12 355 - 366 N 

 1/15/XXXX 21(d) 

 

 

 0510 ADD LINES 24(c) AND 25(c) PT IV 12 367 - 378 N 

 1/15/XXXX 22(d) 

 

 

 0520 LINE 21 MINUS LINE 22 PT IV 12 379 - 390 N 

 1/15/XXXX 23(d) 

 

 
Publication 1438 December 2013 Page 78

 SECTION C FORM 2210 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0540 UNDERPAYMENT 1/15/XXXX PT IV 12 391 - 402 N 

 25(d) 

 

 

 0643 WAIVER AMOUNT SEC B 12 403 - 414 N 

 27

 0644 PENALTY SEC B 12 415 - 426 N 

 27

 

 RECORD TERMINUS CHARACTER 1 427 - 427 "#" 

 

 

 
Publication 1438 December 2013 Page 79

 SECTION C FORM 2210 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1363 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 1270 RECORD ID 6 9 - 14 "FRMbbb" 

 

 1271 FORM NUMBER 6 15 - 20 "2210bb" 

 

 1272 PAGE NUMBER 5 21 - 25 "PG04b" 

 

 1273 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 1274 FILLER 1 35 - 35 BLANK 

 

 1275 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 1280 ADJUSTED GROSS INCOME PT I 12 43 - 54 N 

 1a 

 

 1290 MULTIPLY PT I 12 55 - 66 N 

 LINE 1 3a 

 BY LINE 2 

 

 1300 ITEMIZED DEDUCTIONS PT I 12 67 - 78 N 

 4a 

 

 1310 MULTIPLY PT I 12 79 - 90 N 

 LINE 4 BY 6a 

 LINE 5 

 

 1320 FORM 1040, PT I 12 91 - 102 N 

 STANDARD DEDUCTION 7a 

 

 1330 LARGER AMOUNT PT I 12 103 - 114 N 

 OF LINE 6 8a 

 OR LINE 7 

 

 1340 LINE 3 MINUS LINE 8 PT I 12 115 - 126 N 

 9a 

 

 1350 EXEMPTION AMOUNT ON PT I 12 127 - 138 N 

 RETURN 10a 

 

 1360 LINE 9 MINUS LINE 10 PT I 12 139 - 150 N 

 11a 

 

 1370 TAX AMOUNT PT I 12 151 - 162 N 

 12a 

 

 1380 SELF-EMPLOYMENT TAX PT I 12 163 - 174 NO ENTRY 

 AMOUNT 13a 

 

 1390 OTHER TAXES PT I 12 175 - 186 N 

 FOR EACH 14a 

 PAYMENT PERIOD 

 

 1400 TOTAL TAX PT I 12 187 - 198 N 

 15a 

 

 1410 ALLOWED CREDITS PT I 12 199 - 210 N 

 16a 

 
Publication 1438 December 2013 Page 80

 

SECTION C FORM 2210 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1420 LINE 15 MINUS LINE 16 PT I 12 211 - 222 N 

 17a 

 

 1430 MULTIPLY PT I 12 223 - 234 N 

 LINE 17 19a 

 BY LINE 18 

 

 1440 LINE 19 MINUS LINE 20 PT I 12 235 - 246 N 

 21a 

 

 1450 AMOUNT OF LINE 9, PT I 12 247 - 258 N 

 FORM 2210, DIVIDED BY 4 22a 

 

 1460 ADD LINES 22 AND 23 PT I 12 259 - 270 N 

 24a 

 

 1480 SMALLER OF LINE 21 OR PT I 12 271 - 282 N 

 LINE 24 25a 

 

 1490 ADJUSTED GROSS INCOME PT I 12 283 - 294 N 

 1b 

 

 1500 MULTIPLY LINE 1 BY LINE 2 PT I 12 295 - 306 N 

 3b 

 

 1510 ITEMIZED DEDUCTIONS PT I 12 307 - 318 N 

 4b 

 

 1520 MULTIPLY LINE 4 BY LINE 5 PT I 12 319 - 330 N 

 6b 

 

 1530 FORM 1040, PT I 12 331 - 342 N 

 STANDARD DEDUCTION 7b 

 

 1540 LARGER AMOUNT OF LINE 6 OR PT I 12 343 - 354 N 

 LINE 7 8b 

 

 1550 LINE 3 MINUS LINE 8 PT I 12 355 - 366 N 

 9b 

 

 1560 EXEMPTION AMOUNT ON RETURN PT I 12 367 - 378 N 

 10b 

 

 1570 LINE 9 MINUS LINE 10 PT I 12 379 - 390 N 

 11b 

 

 1580 TAX AMOUNT PT I 12 391 - 402 N 

 12b 

 

 1590 SELF-EMPLOYMENT TAX AMOUNT PT I 12 403 - 414 NO ENTRY 

 13b 

 

 1600 OTHER TAXES FOR EACH PAYMENT PT I 12 415 - 426 N 

 PERIOD 14b 

 

 1610 TOTAL TAX PT I 12 427 - 438 N 

 15b 

 

 1620 ALLOWED CREDITS PT I 12 439 - 450 N 

 16b 

 

 1630 LINE 15 MINUS LINE 16 PT I 12 451 - 462 N 

 17b 

 
Publication 1438 December 2013 Page 81

 SECTION C FORM 2210 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1640 MULTIPLY LINE 17 BY PT I 12 463 - 474 N 

 LINE 18 19b 

 

 1650 COMBINED PRECEDING AMOUNTS PT I 12 475 - 486 N 

 OF LINE 25 20b 

 

 1660 LINE 19 MINUS LINE 20 PT I 12 487 - 498 N 

 21b 

 

 1670 AMOUNT OF LINE 9, FORM 2210 PT I 12 499 - 510 N 

 PAGE 1, DIVIDED BY 4 22b 

 

 1680 LINE 24 OF PREVIOUS COL MINUS PT I 12 511 - 522 N 

 LINE 25 OF PREVIOUS COLUMN 23b 

 

 1690 LINE 22 PLUS LINE 23 PT I 12 523 - 534 N 

 24b 

 

 1710 SMALLER OF LINE 21 OR PT I 12 535 - 546 N 

 LINE 24 25b 

 

 1720 ADJUSTED GROSS INCOME PT 1 12 547 - 558 N 

 1c 

 

 1730 MULTIPLY LINE 1 BY LINE 2 PT I 12 559 - 570 N 

 3c 

 

 1740 ITEMIZED DEDUCTIONS PT I 12 571 - 582 N 

 4c 

 

 1750 MULTIPLY LINE 4 BY LINE 5 PT I 12 583 - 594 N 

 6c 

 

 1760 FORM 1040, PT I 12 595 - 606 N 

 STANDARD DEDUCTION 7c 

 

 1770 LARGER AMOUNT OF LINE 6 OR PT I 12 607 - 618 N 

 LINE 7 8c 

 

 1780 LINE 3 MINUS LINE 8 PT I 12 619 - 630 N 

 9c 

 

 1790 EXEMPTION AMOUNT PER RETURN PT I 12 631 - 642 N 

 10c 

 

 1800 LINE 9 MINUS LINE 10 PT I 12 643 - 654 N 

 11c 

 

 1810 TAX AMOUNT PT I 12 655 - 666 N 

 12c 

 

 1820 SELF-EMPLOYMENT TAX PT I 12 667 - 678 NO ENTRY 

 AMOUNT 13c 

 

 1830 OTHER TAXES FOR EACH PAYMENT PT I 12 679 - 690 N 

 PERIOD 14c 

 

 1840 TOTAL TAX PT I 12 691 - 702 N 

 15c 

 

 1850 ALLOWED CREDITS PT I 12 703 - 714 N 

 16c 

 
Publication 1438 December 2013 Page 82

 SECTION C FORM 2210 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1860 LINE 15 MINUS LINE 16 PT I 12 715 - 726 N 

 17c 

 

 1870 LINE 17 x LINE 18 PT I 12 727 - 738 N 

 19c 

 

 1880 COMBINED PRECEDING AMOUNTS OF PT I 12 739 - 750 N 

 LINE 25 20c 

 

 1890 LINE 19 MINUS LINE 20 PT I 12 751 - 762 N 

 21c 

 

 1900 AMOUNT OF LINE 9, FORM 2210 PT I 12 763 - 774 N 

 PAGE 1, DIVIDED BY 4 22c 

 

 1910 LINE 24 OF PREVIOUS COL MINUS PT 1 12 775 - 786 N 

 LINE 25 OF PREVIOUS COLUMN 23c 

 

 1920 ADD LINES 22 AND 23 PT I 12 787 - 798 N 

 24c 

 

 1940 SMALLER OF LINE 21 OR PT I 12 799 - 810 N 

 LINE 24 25c 

 

 1950 ADJUSTED GROSS INCOME PT I 12 811 - 822 N 

 1d 

 

 1960 MULTIPLY LINE 1 BY LINE 2 PT I 12 823 - 834 N 

 3d 

 

 1970 ITEMIZED DEDUCTIONS PT I 12 835 - 846 N 

 4d 

 

 1980 MULTIPLY LINE 4 BY LINE 5 PT I 12 847 - 858 N 

 6d 

 

 1990 FORM 1040, PT I 12 859 - 870 N 

 STANDARD DEDUCTION 7d 

 

 2000 LARGER AMOUNT OF LINE 6 OR PT I 12 871 - 882 N 

 LINE 7 8d 

 

 2010 LINE 3 MINUS LINE 8 PT I 12 883 - 894 N 

 9d 

 

 2020 EXEMPTION AMOUNT ON RETURN PT I 12 895 - 906 N 

 10d 

 

 2030 LINE 9 MINUS LINE 10 PT I 12 907 - 918 N 

 11d 

 

 2040 TAX AMOUNT PT I 12 919 - 930 N 

 12d 

 

 2050 SELF-EMPLOYMENT TAX PT I 12 931 - 942 NO ENTRY 

 AMOUNT 13d 

 

 2060 OTHER TAXES FOR EACH PAYMENT PT I 12 943 - 954 N 

 PERIOD 14d 

 

 2070 ADD LINES 12,13, AND 14 PT I 12 955 - 966 N 

 15d 

 

 
Publication 1438 December 2013 Page 83

 SECTION C FORM 2210 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2080 ALLOWED CREDITS PT I 12 967 - 978 N 

 16d 

 

 2090 LINE 15 MINUS LINE 16 PT I 12 979 - 990 N 

 17d 

 

 2100 MULTIPLY LINE 17 BY LINE 18 PT I 12 991 - 1002 N 

 19d 

 

 2110 COMBINED PRECEDING AMOUNTS OF PT I 12 1003 - 1014 N 

 LINE 25 20d 

 

 2120 LINE 19 MINUS LINE 20 PT I 12 1015 - 1026 N 

 21d 

 

 2130 AMOUNT OF LINE 9 ON PT I 12 1027 - 1038 N 

 FORM 2210 PAGE 1, 22d 

 DIVIDED BY 4 

 

 2140 LINE 24 OF PREVIOUS COL MINUS PT I 12 1039 - 1050 N 

 LINE 25 OF PREVIOUS COLUMN 23d 

 

 2150 ADD LINES 22 AND 23 PT I 12 1051 - 1062 N 

 24d 

 

 2160 SMALLER OF LINE 21 OR PT I 12 1063 - 1074 N 

 LINE 24 25d 

 

 2170 NET SELF-EMPLOYMENT PT II 12 1075 - 1086 NO ENTRY 

 26a 

 

 2190 WAGES SUBJECT TO SOCIAL PT II 12 1087 - 1098 NO ENTRY 

 SECURITY OR RAILROAD 28a 

 RETIREMENT TAX 

 

 2210 LINE 27 MINUS LINE 28 PT II 12 1099 - 1110 NO ENTRY 

 29a 

 

 2220 MULTIPLY LINE 30 BY THE PT II 12 1111 - 1122 NO ENTRY 

 SMALLER LINE 26 OR 31a 

 LINE 29 

 

 2260 MULTIPLY LINE 26 BY LINE 32 PT II 12 1123 - 1134 NO ENTRY 

 33a 

 

 2270 ADD LINES 31 AND 33 PT II 12 1135 - 1146 NO ENTRY 

 34a 

 

 2280 NET SELF-EMPLOYMENT PT II 12 1147 - 1158 NO ENTRY 

 26b 

 

 2300 WAGES SUBJECT TO SOCIAL PT II 12 1159 - 1170 NO ENTRY 

 SECURITY OR RAILROAD 28b 

 RETIREMENT TAX 

 

 2320 LINE 27 MINUS LINE 28 PT II 12 1171 - 1182 NO ENTRY 

 29b 

 

 2330 MULTIPLY LINE 30 BY PT II 12 1183 - 1194 NO ENTRY 

 THE SMALLER LINE 26 31b 

 OR LINE 29 

 
Publication 1438 December 2013 Page 84

 SECTION C FORM 2210 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 2370 MULTIPLY LINE 26 BY PT II 12 1195 - 1206 NO ENTRY 

 LINE 32 33b 

 

 2380 ADD LINES 31 AND 33 PT II 12 1207 - 1218 NO ENTRY 

 34b 

 

 2390 NET SELF-EMPLOYMENT PT II 12 1219 - 1230 NO ENTRY 

 26c 

 

 2410 WAGES SUBJECT TO PT II 12 1231 - 1242 NO ENTRY 

 SOCIAL SECURITY OR 28c 

 RAILROAD RETIREMENT 

 TAX 

 

 2430 LINE 27 MINUS LINE 28 PT II 12 1243 - 1254 NO ENTRY 

 29c 

 

 2440 MULTIPLY LINE 30 BY PT II 12 1255 - 1266 NO ENTRY 

 THE SMALLER OF LINE 26 31c 

 OR LINE 29 

 

 2480 MULTIPLY LINE 26 BY PT II 12 1267 - 1278 NO ENTRY 

 LINE 32 33c 

 

 2490 ADD LINES 31 AND 33 PT II 12 1279 - 1290 NO ENTRY 

 34c 

 

 2500 NET SELF-EMPLOYMENT PT II 12 1291 - 1302 NO ENTRY 

 26d 

 

 2520 WAGES SUBJECT TO SOCIAL PT II 12 1303 - 1314 NO ENTRY 

 SECURITY OR RAILROAD 28d 

 RETIREMENT TAX 

 

 2540 LINE 27 MINUS LINE 28 PT II 12 1315 - 1326 NO ENTRY 

 29d 

 

 2550 MULTIPLY LINE 30 BY PT II 12 1327 - 1338 NO ENTRY 

 THE SMALLER LINE 26 OR 31d 

 LINE 29 

 

 2590 MULTIPLY LINE 26 BY LINE 32 PT II 12 1339 - 1350 NO ENTRY 

 33d 

 

 2600 ADD LINES 31 AND 33 PT II 12 1351 - 1362 NO ENTRY 

 34d 

 

 RECORD TERMINUS CHARACTER 1 1363 - 1363 "#" 

 
Publication 1438 December 2013 Page 85

 SECTION C FORM 2210F - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0311 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "2210Fb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 IDENTIFYING NUMBER 9 43 - 51 N 

 

 0013 WAIVER OF PENALTY BOX PT I 1 52 - 52 "X" OR BLANK 

 A 

 

 0014 FILING A JOINT RETURN PT I 1 53 - 53 "X" OR BLANK 

 B 

 0020 CURRENT YEAR TAX AFTER CREDITS PT II 12 54 - 65 N 

 1 

 

 0030 OTHER TAXES PT II 12 66 - 77 N 

 2 

 

 0040 TAXES SUBTOTAL PT II 12 78 - 89 N 

 3 

 

 0041 EARN INCOME CREDIT (EIC) PT II 12 90 - 101 N 

 4a 

 0042 ADDITIONAL CHILD TAX CREDIT PT II 12 102 - 113 N 

 4b

 0043 AMERICAN OPPORTUNITY CREDIT PT II 12 114 - 125 N 

 CREDIT 4c

 0046 CREDIT FOR FEDERAL TAX PT II 12 126 - 137 N 

 PAID ON FUELS 4d

 0049 HEALTH COVERAGE TAX CREDIT PT II 12 138 - 149 N 

 4e 

 0050 CREDIT DETERMINED PT II 12 150 - 161 N 

 4f

 
Publication 1438 December 2013 Page 86

 SECTION C FORM 2210F - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0070 CREDIT SUBTOTAL PT II 12 162 - 173 N 

 5 

 

 0080 CURRENT YEAR TAX PT II 12 174 - 185 N 

 6 

 

 0090 TWO THIRDS CREDIT PT II 12 186 - 197 N 

 7 

 

 0100 WITHHOLDING TAXES PT II 12 198 - 209 N 

 8 

 

 0110 CURRENT TAXES OWED PT II 12 210 - 221 N 

 9 

 

 0120 PRIOR YEAR'S TAX PT II 12 222 - 233 N 

 10

 

 0130 REQUIRED ANNUAL PAYMENT PT II 12 234 - 245 N 

 11

 

 0140 AMOUNTS WITHHELD/ PT II 12 246 - 257 N 

 AMOUNTS PAID OR CREDITED 12 

 

 0150 UNDERPAYMENT PT II 12 258 - 269 N 

 13

 

 0160 EARLIER OF PAYMENT OR TAX DUE PT III 8 270 - 277 YYYYMMDD 

 DATE 14 

 

 0170 NUMBER OF PENALTY DAYS PT III 3 278 - 280 N 

 15 

+0176 WAIVED AMOUNT PT III 12 281 - 292 N 

 16

 

@0177 WAIVER EXPLANATION PT III 6 293 - 298 "STMbnn" OR BLANK 

 16

 

 0180 UNDERPAYMENT PENALTY FARMERS PT III 12 299 - 310 N 

 FISHERMEN 16 

 

 RECORD TERMINUS CHARACTER 1 311 - 311 "#" 

 
Publication 1438 December 2013 Page 87

 

SECTION C FORM 2439 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0396 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "2439bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0010 VOID INDICATOR BOX 1 43 - 43 "X" OR BLANK 

 

 0020 CORRECTED INDICATOR BOX 1 44 - 44 "X" OR BLANK 

 

 0030 FISCAL YEAR BEGINNING 8 45 - 52 FORMAT: 

 YYYYMMDD OR BLANK 

 

 0040 FISCAL YEAR ENDING 8 53 - 60 FORMAT: 

 YYYYMMDD OR BLANK 

 

 0050 NAME CONTROL 4 61 - 64 NO ENTRY 

 

 0060 RIC/REIT NAME 35 65 - 99 A/N 

 

 0070 RIC/REIT NAME (2) 35 100 - 134 A/N 

 

 0080 RIC/REIT STREET ADDRESS 35 135 - 169 A/N 

 

 0090 RIC/REIT CITY 22 170 - 191 A/N 

 

 0100 RIC/REIT STATE 2 192 - 193 A/N 

 

 0110 RIC/REIT ZIP CODE 12 194 - 205 N OR 

 nnnnnnnnnbbb OR 

 nnnnnbbbbbbb OR 

 BLANK 

 

 0120 EMPLOYER IDENTIFICATION NUMBER 9 206 - 214 N 

 (RIC/REIT) 

 

 0130 EMPLOYER IDENTIFICATION NUMBER 9 215 - 223 N 

 (SHAREHOLDER) 

 

 0140 SHAREHOLDER NAME 35 224 - 258 A/N 

 

 0150 SHAREHOLDER STREET ADDRESS 35 259 - 293 A/N 

 

 0160 SHAREHOLDER CITY 22 294 - 315 A/N 

 

 0170 SHAREHOLDER STATE 2 316 - 317 A/N 

 

 0180 SHAREHOLDER ZIP CODE 12 318 - 329 N OR 

 nnnnnnnnnbbb OR 

 nnnnnbbbbbbb OR 

 BLANK 

 
Publication 1438 December 2013 Page 88

 SECTION C FORM 2439 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0190 TOTAL UNDISTRIBUTED LT CAPITAL 1a 12 330 - 341 N 

 GAINS 

 

*0195 IF THE UNDISTRIBUTED CAPITAL 1a 6 342 - 347 "STMbnn" OR BLANK 

 GAINS REPORTED IN BOX 1a

 INCLUDE QUALIFIED TIMBER GAIN,

 ATTACH A STATEMENT THAT SHOWS

 THE AMOUNT OF UNDISTRIBUTED

 CAPITAL GAINS ATTRIBUTABLE 

 TO QUALIFIED TIMBER GAIN 

 0210 UNRECAPTURED SEC 1250 GAIN 1b 12 348 - 359 N 

 

 0220 SECTION 1202 GAIN 1c 12 360 - 371 N 

 

 0225 COLLECTIBLES (28%) GAIN 1d 12 372 - 383 N 

 

 0230 TAX PAID BY RIC/REIT 2 12 384 - 395 N 

 

 RECORD TERMINUS CHARACTER 1 396 - 396 "#" 

 

 
Publication 1438 December 2013 Page 89

SECTION C FORM 3468 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0466 

 

 START RECORD 4 5 - 8 "****" 

 SENTINEL 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "3468bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER 

 

 0020 NAME OF LESSOR PT I 35 52 - 86 A/M 

 1 

 

 0030 ADDRESS OF LESSOR PT I 35 87 - 121 A/N 

 2 

 0032 CITY NAME PT I 22 122 - 143 A/N 

 2 

 0034 STATE CODE PT I 2 144 - 145 A/N 

 2 

 0036 ZIP CODE PT I 12 146 - 157 N 

 2 nnnnnnnnnbbb OR

 nnnnnbbbbbbb OR

 BLANK 

 

 0040 DESCRIPTION OF PROPERTY PT I 80 158 - 237 A/N 

 3 

 0050 AMOUNT FOR ACQUIRED PT I 12 238 - 249 N 

 4 

 

 0208 QUALIFIED INVESTMENT IN PT II 12 250 - 261 N 

 INTEGRATED GASIFICATION 5a

 0211 CREDIT FOR QUALIFIED PT II 12 262 - 273 N 

 INVESTMENT 5a

 0215 QUALIFIED INVESTMENT IN PT II 12 274 - 285 N 

 ADVANCE COAL-BASED 5b

 

 0220 CREDIT FOR QUALIFIED PT II 12 286 - 297 N 

 INVESTMENT 5b

 0225 QUALIFIED INVESTMENT IN PT II 12 298 - 309 N 

 ADVANCE COAL-BASED 5c 

 

 0230 CREDIT FOR QUALIFIED PT II 12 310 - 321 N 

 INVESTMENT 5c

 0235 ADD LINES PT II 12 322 - 333 N 

 5d 

 

 0240 QUALIFIED INVESTMENT IN PT II 12 334 - 345 N 

 QUALIFIED GASIFICATION 6a
Publication 1438 December 2013 Page 90

SECTION C FORM 3468 - PAGE 1

 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0245 CREDIT FOR QUALIFIED PT II 12 346 - 357 N 

 INVESTMENT 6a 

 0250 QUALIFIED INVESTMENT IN PT II 12 358 - 369 N 

 PROPERTY 6b

 0255 CREDIT FOR QUALIFIED PT II 12 370 - 381 N 

 INVESTMENT 6b 

 0260 ADD LINES PT II 12 382 - 393 N 

 6c

 

 0262 QUALIFIED INVESTMENT IN PT II 12 394 - 405 N 

 ADVANCED ENERGY CREDIT 7

 0264 CREDIT FOR QUALIFIED PT II 12 406 - 417 N 

 INVESTMENT 7

0266 RESERVED FOR FUTURE USE PT II 12 418 – 429 NO ENTRY

 8 

0267 RESERVED FOR FUTURE USE PT II 12 430 – 441 NO ENTRY

 8 

 0268 APPLICABLE UNUSED INVESTMENT PT II 12 442 - 453 N 

 CREDIT FROM COOPERATIVES 9

 

 0270 ADD LINES PT II 12 454 - 465 N 

 10 

 RECORD TERMINUS CHARACTER 1 466 - 466 "#" 
Publication 1438 December 2013 Page 91

 

SECTION C FORM 3468 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 BYTE COUNT 4 1 - 4 0494 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 0271 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0272 FORM NUMBER 6 15 - 20 "3468bb" 

 

 0273 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0274 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0275 FILLER 1 35 - 35 BLANK 

 

 0276 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

-0278 SECTION 47(d)(5) PT III 1 43 - 43 X OR BLANK

 ELECTION 11a

-0279 REHABILITATION CREDIT PT III 6 44 – 49 “STMBnn” OR BLANK

 ATTACH STATEMENT 11a 

-0280 TEST PERIOD – BEGINNING PT III 8 50 - 57 YYYYMMDD 

 DATE 11b 

 

-0285 TEST PERIOD – ENDING DATE PT III 8 58 - 65 YYYYMMDD 

 11b

-0290 ADJUSTED BASIS OF BLDG AMT PT III 12 66 - 77 N 

 11c

-0295 AMOUNT OF QUAL REHAB PT III 12 78 - 89 N 

 EXPENDITURES AMOUNT 11d 

 

-0300 PRE-1936 BLDG IN GULF ZONE PT III 12 90 -101 N 

 11e

-0305 CAL PRE-1936 BLDG IN GULF PT III 12 102 - 113 N 

 ZONE TOTAL AMOUNT 11e

 

-0310 PRE-1936 BLDG BY A PT III 12 114 - 125 N 

 MIDWESTERN 11f

-0315 CAL PRE-1936 BLDG TOTAL PT III 12 126 - 137 N 

 AMOUNT 11f

 

-0320 OTHER PRE-1936 BLDG PT III 12 138 - 149 N 

 11g

-0325 CAL OTHER PRE-1936 BLDG PT III 12 150 - 161 N 

 Total Amount 11g

-0330 CERTIFIED HISTORIC STRUCTURES PT III 12 162 - 173 N 

 LOCATED GULF OPPORTUNITY 11h

-0335 CAL STRUCTURES LOCATED GULF PT III 12 174 - 185 N 

 OPPORTUNITY TOTAL AMOUNT 11h

 
Publication 1438 December 2013 Page 92

 SECTION C FORM 3468 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0355 CERTIFIED STRUCTURES AFFECTED PT III 12 186 - 197 N 

 MIDWESTERN 11i

 

 0360 CAL STRUCTURES AFFECTED PT III 12 198 - 209 N 

 MIDWESTERN TOTAL AMOUNT 11i

 0365 OTHER CERTIFIED HISTORIC PT III 12 210 - 221 N 

 STRUCTURE 11j 

 

 0370 CAL OTHER CERTIFIED HISTORIC PT III 12 222 - 233 N 

 TOTAL AMOUNT 11j

 0385 PROJECT NPS PROJECT NUMBER PT III 12 234 - 245 N 

 OR THE PASS THROUGH EIN 11k

 0390 NPS APPROVAL DATE PT III 8 246 - 253 YYYYMMDD 

 11l

 0395 REHABILITATION CREDIT PT III 12 254 - 265 N 

 11m

 0400 BASIS OF GEOTHERMAL ENERGY PT III 12 266 - 277 N 

 AND SOLAR ENERGY 12a

 0405 CREDIT FOR GEOTHERMAL PT III 12 278 - 289 N 

 ENERGY AND SOLAR ENERGY 12a

 

 0410 BASIS OF PROPERTY SOLAR PT III 12 290 - 301 N 

 AFTER DECEMBER 31, 2005 12b

 0415 CREDIT FOR BASIS OF PT III 12 302 - 313 N 

 PROPERTY SOLAR AFTER 12b

 DECEMBER 31, 2005

 

 0420 BASIS OF QUAL FUEL CELL PT III 12 314 - 325 N 

 AFTER DECEMBER 31, 2005 12c 

 AND BEFORE OCTOBER 4, 2008

 0425 CREDIT FOR QUAL FUEL CELL PT III 12 326 - 337 N 

 AFTER DECEMBER 31, 2005 12c

 AND BEFORE OCTOBER 4, 2008

 0430 APPLICABLE KILOWATT CAPACITY PT III 12 338 - 349 N 

 PROP 12d

 0435 CREDIT FOR APPLICABLE PT III 12 350 - 361 N 

 KILOWATT CAPACITY PROP 12d

 

 0440 ENTER THE LESSOR OF LINE PT III 12 362 - 373 N 

 12c OR 12d 12e

 0445 BASIS OF PROPERTY AFTER PT III 12 374 - 385 N 

 OCTOBER 3, 2008 12f

 0450 CREDIT FOR BASIS OF PROPERTY PT III 12 386 - 397 N 

 AFTER OCTOBER 3, 2008 12f

 0455 APPLICABLE KILOWATT CAPACITY PT III 12 398 - 409 N 

 OF PROPERTY ON LINE 12f 12g

 

 0460 APPLICABLE KILOWATT CAPICITY PT III 12 410 - 421 N 

 OF PROPERTY AMOUNT ON 12g

 LINE 12f

 0465 ENTER THE LESSOR OF LINE PT III 12 425 - 433 N 

 12f OR 12g 12h
Publication 1438 December 2013 Page 93

 SECTION C FORM 3468 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0470 BASIS OF PROPERTY PLACED PT III 12 434 - 445 N 

 IN SERVICE AFTER 12i

 DECEMBER 31, 2005

 0475 CREDIT FOR BASIS OF PROPERTY PT III 12 446 - 457 N 

 PLACED IN SERVICE AFTER 12i

 DECEMBER 31, 2005

 0480 KILOWATT CAPACITY OF PROPERTY PT III 12 458 - 469 N 

 ON LINE 12i 12j

 0485 CREDIT KILOWATT CAPICITY OF PT III 12 470 - 481 N 

 PROPERTY ON LINE 12i 12j

 0487 ENTER THE LESSOR OF LINE PT III 12 482 - 493 N 

 12i OR 12j 12k

 RECORD TERMINUS CHARACTER 1 494 - 494 "#" 
Publication 1438 December 2013 Page 94

 SECTION C FORM 3468 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 BYTE COUNT 4 1 - 4 0217 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 0488 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0489 FORM NUMBER 6 15 - 20 "3468bb" 

 

 0490 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 0491 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0492 FILLER 1 35 - 35 BLANK 

 

 0493 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 0502 BASIS OF PROPERTY PLACED IN PT III 12 43 - 54 N 

 SERVICE AFTER 12l

 OCTOBER 3, 2008 

 0504 CREDIT FOR PROPERTY PLACED PT III 12 55 - 66 N 

 IN SERVICE AFTER 12l

 OCTOBER 3, 2008 

 0505 MEGAWATTS OR HORSEPOWER PT III 6 67 - 72 N 

 FACTOR 12m

 0512 MULTIPLY LINE 12l BY 12m PT III 12 73 - 84 N 

 12n

 0515 BASIS OF PROPERTY PLACED IN PT III 12 85 - 96 N 

 SERVICE AFTER OCTOBER 3, 2008 12o

 AND BEFORE JANUARY 1, 2009

 0517 CREDIT FOR BASIS OF PROPERTY PT III 12 97 - 108 N 

 PLACED IN SERVICE AFTER 12o

 OCTOBER 3, 2008 AND BEFORE

 JANUARY 1, 2009

 0520 ENTER THE LESSOR OF PT III 12 109 - 120 N 

 LINE 12o OR $4,000 12p

 0525 BASIS OF PROPERTY PLACED IN PT III 12 121 - 132 N 

 SERVICE AFTER 12q

 DECEMBER 31, 2008

 0527 CREDIT FOR BASIS OF PROPERTY PT III 12 133 - 144 N 

 PLACED IN SERVICE AFTER 12q

 DECEMBER 31, 2008

 0530 BASIS OF PROPERTY PLACED IN PT III 12 145 - 156 N 

 SERVICE AFTER 12r

 OCTOBER 3, 2008

 0532 CREDIT FOR BASIS OF PROPERTY PT III 12 157 - 168 N 

 PLACED IN SERVICE AFTER 12r

 OCTOBER 3, 2008

 0535 BASIS OF QUALIFIED INVESTMENT PT III 12 169 - 180 N 

 PROPERTY PLACED IN SERVICE 12s

 0537 CREDIT FOR BASIS OF QUALIFIED PT III 12 181 - 192 N 

 INVESTMENT PROPERTY PLACED IN 12s

 SERVICE
Publication 1438 December 2013 Page 95

 SECTION C FORM 3468 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0540 ENTER THE APPLICABLE UNUSED PT III 12 193 - 204 N 

 INVESTMENT CREDIT FROM 13

 COOPERATIVE

 0545 ADD LINES 11e THROUGH 11j, PT III 12 205 - 216 N 

 11m, 12a, 12b, 12e, 12h, 14

 12k, 12n, 12p, 12q, 12r, 12s, 

 AND 13

 RECORD TERMINUS CHARACTER 1 217 - 217 "#" 
Publication 1438 December 2013 Page 96

SECTION C FORM 3800 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0277 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "3800bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYEE IDENTIFICATION 9 26 - 34 N 

 NUMBER 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 GBC FROM LINE 2 OF PT III 1 12 43 - 54 N 

 WITH BOX A CHECKED PT I 

 

 0020 PASSIVE ACTIVITIES CREDIT 2 12 55 - 66 N 

FROM LINE 2 OF PT III WITH PT I

BOX B CHECKED 

 

 0030 PASSIVE ACTIVITIES CREDITS 3 12 67 - 78 N 

 ALLOWED FOR 2012 PT I 

 

 0040 C/F OF GBC 4 12 79 - 90 N 

 PT I

@0045 C/F OF GBC: SCHEDULE 4 6 91 - 96 STMbnn

 PT I

 0050 C/B OF GBC 5 12 97 - 108 N 

 PT I 

 0060 ADD LINES 1, 3, 4, AND 5 6 12 109 - 120 N 

 PT I

 

 0070 REGULAR TAX BEFORE CREDITS 7 12 121 - 132 N 

 PT II

 

 0080 ALT MIN TAX 8 12 133 - 144 N 

 PT II 

 0090 ADD LINES 7 AND 8 9 12 145 - 156 N 

 PT II

 0100 FOREIGN TAX CREDIT 10a 12 157 - 168 N 

 PT II

 0110 Certain Allowable Credits 10b 12 169 - 180 N 

 PT II

 

 0120 ADD LINES 10a and 10b 10c 12 181 - 192 N 

 PT II

 0130 NET INCOME TAX; SUBTRACT 11 12 193 - 204 N 

LINE 10c FROM LINE 9 PT II
Publication 1438 December 2013 Page 97

 SECTION C FORM 3800 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0140 NET REGULAR TAX, SUBTRACT 12 12 205 - 216 N 

 LINE 10c FROM LINE 9 PT II

 0150 25% OF EXCESS OF, IF ANY OF 13 12 217 - 228 N 

 LINE 12 OVER 25000 PT II

 

 0160 TENTATIVE MIN. TAX 14 12 229 - 240 N 

 PT II

 0170 GREATER OF LINE 13 OR 14 15 12 241 - 252 N 

 

 0180 SUBTRACT LINE 15 FROM 11 16 12 253 - 264 N 

 

 0210 SMALLER OF LINE 6 OR 16 17 12 265 - 276 N 

 

 

 RECORD TERMINUS CHARACTER 1 277 - 277 "#" 

 
Publication 1438 December 2013 Page 98

 SECTION C FORM 3800 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0301 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0300 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0301 FORM NUMBER 6 15 - 20 "3800bb" 

 

 0302 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0303 EMPLOYEE IDENTIFICATION 9 26 - 34 N 

 NUMBER 

 

 0304 FILLER 1 35 - 35 BLANK 

 

 0305 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0310 LINE 14 X 75% 18 12 43 - 54 N 

 PT II

 0320 GREATER OF LINES 13 OR 18 19 12 55 - 66 N 

 PT II 

 0330 SUBTRACT LINE 19 FROM 20 12 67 - 78 N 

 LINE 11 PT II 

 

 0340 SUBTRACT LINE 17 FROM 21 12 79 - 90 N 

 LINE 20 PT II

 0350 COMBINE AMOUNTS FROM LNE 3 22 12 91 - 102 N 

 OF PT III WITH BOXES A, C, PT II

 OR D CHECKED

 

 0355 PASS. ACTIVITY CREDIT FROM 23 12 103 - 114 N

LINE 3 PT II

 0360 PASS. ACTIVITY CREDIT ALLOWED 24 12 115 - 126 N

 PT II

 0365 ADD LINES 22 AND 24 25 12 127 - 138 N 

 PT II

 

 0370 EMPOWERMENT ZONE AND RENEWAL 26 12 139 - 150 N 

 COMMUNITY EMPLOYMENT CREDIT PT II

ALLOWED; ADD LINES 22 AND 23

 0380 SUBTRACT LINE 13 FROM 27 12 151 - 162 N 

 LINE 11 PT II

 0390 ADD LINES 17 AND 26 28 12 163 - 174 N 

 PT II

 0400 SUBTRACT LINE 28 FROM 29 12 175 - 186 N 

 LINE 27 PT II

 0410 GBC FROM LINE 5, PT III 30 12 187 - 198 N 

 WITH ALL BOXES CHECKED PT II 

 

 -0420 RESERVED 31 12 199 - 210 NO ENTRY 

 PT II 

 

 0430 PASS. ACTIVITIES CREDITS 32 12 211 - 222 N 

 FROM LINE 5, ALL PTS III PT II

 

 0440 PASSIVE ACTIVITIES CREDIT 33 12 223 - 234 N 

ALLOWED PT II

 
Publication 1438 December 2013 Page 99

SECTION C FORM 3800 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0450 C/F OF GBC 34 12 235 - 246 N 

 PT II

 

 0460 C/B OF GBC 35 12 247 - 258 N 

 PT II 

 

 0470 ADD LINES 30, 33, 34, 36 12 259 - 270 N 

 AND 35 PT II 

 0480 SMALLER OF LINES 29 OR 36 37 12 271 - 282 N

 PT II

 O490 CREDIT ALLOWED 38 12 283 - 294 N

 PT II

 

 0495 GBC COMPUTATION 38 6 295 - 300 NO ENTRY

 PT II

 RECORD TERMINUS CHARACTER 1 301 - 301 "#" 

 
Publication 1438 December 2013 Page 100

SECTION C FORM 3800 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0949 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0600 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0601 FORM NUMBER 6 15 - 20 "3800bb" 

 

 0602 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 0603 EMPLOYEE IDENTIFICATION 9 26 - 34 N 

 NUMBER 

 

 0604 FILLER 1 35 - 35 BLANK 

 

 0605 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 RANGE: 0000000-9999999 

0610 GBC FROM NONPASSIVE ACTIVITY A 1 43 - 43 X OR BLANK

0620 GBC:FROM PASSIVE ACTIVTY B 1 44 - 44 X OR BLANK

0630 GBC CARRYFORWARDS C 1 45 - 45 X OR BLANK

640 GBC CARRYBACKS D 1 46 - 46 X OR BLANK

-0650 RESERVED E 1 47 - 47 NO ENTRY

-0660 RESERVED F 1 48 - 48 NO ENTRY

0670 ELIGIBLE SBC CARRYFORWARDS G 1 49 - 49 X OR BLANK

-0680 RESERVED H 1 50 - 50 NO ENTRY

0685 CONSOLIDATED PART III INDICATOR I 1 51 - 51 X OR BLANK

0690 PASS-THROUGH EIN 1A(B) 9 52 - 60 N OR BLANK

0700 INVESTMENT CREDIT: AMOUNT 1A(C) 12 61 - 72 N 

0710 RESERVED FOR FUTURE USE:EIN 1B(B) 9 73 - 81 NO ENTRY 

0720 RESERVED FOR FUTURE USE: 1B(C) 12 82 - 93 NO ENTRY

AMOUNT

 

0730 PASS-THROUGH EIN 1C(B) 9 94 - 102 N OR BLANK

0740 CREDIT FOR INCREASING 1C(C) 12 103 - 114 N 

RESEARCH: AMOUNT

0750 PASS-THROUGH EIN 1D(B) 9 115 - 123 N OR BLANK

0760 LOW-INCOME HOUSING CREDIT: 1D(C) 12 124 - 135 N 

AMOUNT

0770 PASS-THROUGH EIN 1E(B) 9 136 - 144 NO ENTRY 

0780 DISABLED ACCESS CREDIT: 1E(C) 12 145 - 156 NO ENTRY 

AMOUNT

0790 PASS-THROUGH EIN 1F(B) 9 157 - 165 NO ENTRY

0800 RNEWABLE ELECTRICITY PRODUCT. 1F(C) 12 166 - 177 NO ENTRY 

CREDIT: AMOUNT

0810 PASS-THROUGH EIN 1G(B) 9 178 - 186 NO ENTRY

0820 INDIAN EMPLOYMENT CR: AMOUNT 1G(C) 12 187 - 198 NO ENTRY

0830 PASS-THROUGH EIN 1H(B) 9 199 - 207 N OR BLANK
Publication 1438 December 2013 Page 101

SECTION C FORM 3800 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0840 ORPHAN DRUG CREDIT: AMOUNT 1H(C) 12 208 - 219 N 

0850 PASS-THROUGH EIN 1I(B) 9 220 - 228 N OR BLANK

0860 NEW MARKETS CREDIT: AMOUNT 1I(C) 12 229 - 240 N 

0870 PASS-THROUGH EIN 1J(B) 9 241 - 249 N OR BLANK

 

0880 SMALL EMPLOYER PENSION PLAN 1J(C) 12 250 - 261 N 

STARTUP COSTS CREDIT: AMOUNT

0890 PASS-THROUGH EIN 1K(B) 9 262 - 270 N OR BLANK

 

0900 CRDIT FOR EMPLOYER PROVIDED 1K(C) 12 271 - 282 N 

CHILD CARE: AMOUNT

0910 PASS-THROUGH EIN 1L(B) 9 283 - 291 N OR BLANK

0920 BIODIESEL AND RENEWABLE 1L(C) 12 292 - 303 N 

FUELS CREDIT: AMOUNT

0930 PASS-THROUGH EIN 1M(B) 9 304 - 312 N OR BLANK

0940 LOW SULFUR DIESEL FUEL 1M(C) 12 313 - 324 N 

PRODUCTION: AMOUNT

0950 PASS-THROUGH EIN 1N(B) 9 325 - 333 NO ENTRY

0960 DISTILLED SPIRITS: AMOUNT 1N(C) 12 334 - 345 NO ENTRY

0970 PASS-THROUGH EIN 1O(B) 9 346 - 354 NO ENTRY

FUEL CREDIT: EIN

0980 NONCONVENTIONAL SOURCE 1O(C) 12 355 - 366 NO ENTRY

FUEL CREDTI: AMOUNT

0990 PASS-THROUGH EIN 1P(B) 9 367 - 375 NO ENTRY

1000 ENERGY EFFICIENT HOME 1P(C) 12 376 - 387 NO ENTRY

CREDIT: AMOUNT

1010 PASS-THROUGH EIN 1Q(B) 9 388 - 396 NO ENTRY

1020 ENERGY EFFICIENT APPLIANCE 1Q(C) 12 397 - 408 NO ENTRY

CREDIT: AMOUNT

1030 PASS-THROUGH EIN 1R(B) 9 409 - 417 NO ENTRY

1040 ALTERNATIVE MOTOR VEHICLE 1R(C) 12 418 - 429 NO ENTRY

CREDIT: AMOUNT

 

1050 PASS-THROUGH EIN 1S(B) 9 430 - 438 NO ENTRY

 

1060 ALTERNATIVE FUEL VEHICLE 1S(C) 12 439 - 450 NO ENTRY

REFUELING PROPERTY CREDIT: AMOUNT

1070 RESERVED FOR FUTURE USE:EIN 1T(B) 9 451 - 459 NO ENTRY

1080 RESERVED FOR FUTURE USE: 1T(C) 12 460 - 471 NO ENTRY

AMOUNT

1090 PASS-THROUGH EIN 1U(B) 9 472 - 480 NO ENTRY

1100 MINE RESCUE TEAM TRAINING 1U(C) 12 481 - 492 NO ENTRY

CREDIT: AMOUNT 

1110 PASS-THROUGH EIN 1V(B) 9 493 - 501 NO ENTRY
Publication 1438 December 2013 Page 102

SECTION C FORM 3800 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

1120 AGRICULTURAL CHEMICALS 1V (C) 12 502 - 513 NO ENTRY

SECURITY CREDIT: AMOUNT

1130 PASS-THROUGH EIN 1W(B) 9 514 - 522 NO ENTRY

1140 CREDIT FOR EMPLOYER DIFFERTIAL 1W(C) 12 523 - 534 NO ENTRY

WAGE PAYMENTS: AMOUNT

1150 PASS-THROUGH EIN 1X(B) 9 535 - 543 NO ENTRY

1160 CARBON DIOXIDE SEQUESTRATION 1X(C) 12 544 - 555 NO ENTRY

CREDIT: AMOUNT

1170 PASS-THROUGH EIN 1Y (B) 9 556 - 564 NO ENTRY

1180 QUALIFIED PLUG-IN ELECTRIC 1Y(C) 12 565 - 576 NO ENTRY

DRIVE MOTOR VEHICLE CREDIT: AMOUNT

1190 PASS-THROUGH EIN 1Z(B) 9 577 - 585 NO ENTRY

 (carryforward only)

1200 QUALIFIED PLUG-IN ELECTRIC 1Z(C) 12 586 - 597 NO ENTRY

VEHICLE CREDIT:(carryforward only)

1210 PASS-THROUGH EIN 1AA(B) 9 598 - 606 N OR BLANK

 (carryforward only)

1220 NEW HIRE RETENTION CREDIT: 1AA(C) 12 607 - 618 N 

(carryforward only)

1230 PASS-THROUGH EIN 1BB(B) 9 619 - 627 N OR BLANK

1240 GENERAL CREDITS FROM ELECTING 1BB(C) 12 628 - 639 N 

LARGE PARTHERSHIP: AMOUNT

1250 OTHER: EIN 1ZZ(B) 9 640 - 648 N OR BLANK

1260 OTHER: AMOUNT 1ZZ(C) 12 649 - 649 N 

1270 ADD LINES 1A THRU 1ZZ 2(C) 12 661 - 660 N 

 

1280 PASS-THROUGH EIN 3(B) 9 673 - 672 NO ENTRY

1290 AMOUNT FROM FORM 8844 3(C) 12 682 - 681 NO ENTRY

1300 PASS-THROUGH EIN 4A(B) 9 694 - 702 N OR BLANK

1310 INVESTMENT CREDIT: AMOUNT 4A(C) 12 703 - 714 N 

1320 PASS-THROUGH EIN 4B(B) 9 715 - 723 N OR BLANK

1330 WORK OPPORTUNITY CREDIT: 4B(C) 12 724 - 735 N 

AMOUNT 

1340 PASS-THROUGH EIN 4C(B) 9 736 - 744 N OR BLANK

1350 ALCOHOL AND CELLUSLOSIC 4C(C) 12 745 - 756 N 

BIOFUEL FUELS CREDIT: AMOUNT

1360 PASS-THROUGH EIN 4D(B) 9 757 - 765 N OR BLANK

1370 LOW INCOME HOUSING CREDIT: 4D(C) 12 766 - 777 N 

AMOUNT

1380 PASS-THROUGH EIN 4E(B) 9 778 - 786 NO ENTRY

1390 RENEWABLE ELECTRICITY, ETC. 4E(C) 12 787 - 798 NO ENTRY

CREDIT: AMOUNT

1400 PASS-THROUGH EIN 4F(B) 9 799 - 807 NO ENTRY
Publication 1438 December 2013 Page 103

SECTION C FORM 3800 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

1410 EMPLOYER SS AND MEDICARE 4F(C) 12 808 - 819 NO ENTRY

TAXES PAID ON CERTAIN EMPLOYEES

CREDIT: AMOUNT

1420 PASS-THROUGH EIN 4G(B) 9 820 - 828 NO ENTRY

1430 QUALIFIED RR TRACK MAINTENANCE 4G(C) 12 829 - 840 NO ENTRY

CREDIT: AMOUNT

1440 PASS-THROUGH EIN 4H(B) 9 841 - 849 N OR BLANK

1450 SMALL EMPLOYER HEALTH 4H(C) 12 850 - 861 N 

INSURANCE PREMIUMS CREDIT: AMOUNT

1460 RESERVED FOR FUTURE USE: EIN 4I(B) 9 862 - 870 NO ENTRY

1470 RESERVED FOR FUTURE USE:AMOUNT 4I(C) 12 871 - 882 NO ENTRY

1480 RESERVED FOR FUTURE USE: EIN 4J(B) 9 883 - 891 NO ENTRY

1490 RESERVED FOR FUTURE USE:AMOUNT 4J(C) 12 892 - 903 NO ENTRY

1500 OTHER: EIN 4Z(B) 9 904 - 912 N OR BLANK

1510 OTHER: AMOUNT 4Z(C) 12 913 - 924 N 

1520 ADD LINES 4A THRU 4Z 5(C) 12 925 - 936 N 

1530 ADD LINES 2, 3, AND 5 6(C) 12 937 - 948 N 

RECORD TERMINUS 1 949 - 949 # 

 

 

 

 

 
Publication 1438 December 2013 Page 104

 SECTION C FORM 4136 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0369 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4136bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

@0008 STATEMENT IN LIEU OF 6 43 - 48 "STMbnn" OR BLANK 

 PREVIOUSLY FILED CERTIFICATE 

 

 0010 OFF-HIGHWAY BUSINESS USE 1a(c) 6 49 - 54 N 

 GALLONS 

 

 0020 USE ON FARM FOR FARMING 1b(c) 6 55 - 60 N 

 PURPOSE GALLONS 

 

 0030 NONTAXABLE USE OF GASOLINE 1c(a) 2 61 - 62 VALUES “04”, “05”, “07”, “11” 

 TYPE “13”, “14”, “15” or BLANK 

 

 0040 NONTAXABLE USE OF GASOLINE 1c(c) 6 63 - 68 N 

 GALLONS 

 

 0070 NONTAXABLE USE OF GASOLINE 1c(d) 12 69 - 80 N 

 CREDIT AMOUNT 

 

 0080 EXPORTED NONTAXABLE USE OF 1d(c) 6 81 - 86 N 

 GASOLINE GALLONS 

 0090 EXPORTED NONTAXABLE USE OF 1d(d) 12 87 - 98 N 

 GASOLINE CREDIT AMOUNT 

 0170 COMMERCIAL AVIATION GASOLINE 2a(c) 6 99 - 104 N 

 GALLONS 

 

 0180 NONTAXABLE USE OF COMMERCIAL 2a(d) 12 105 - 116 N 

 AVIATION GAS CREDIT AMOUNT 

 

 0190 NONTAXABLE USE OF AVIATION 2b(a) 2 117 - 118 VALUES “01, “10”,”11”, “13”, “14” 

 GASOLINE TYPE “15”, or BLANK 

 

 0200 NONTAXABLE USE OF AVIATION 2b(c) 6 119 - 124 N 

 GASOLINE GALLONS 

 

 0210 NONTAXABLE USE OF AVIATION 2b(d) 12 125 - 136 N 

 GAS AMOUNT 

 

 0215 EXPORT NONTAXABLE USE OF 2c(c) 6 137 - 142 N 

 AVIATION GASOLINE GALLONS 

 

 0220 EXPORT NONTAXABLE USE OF 2c(d) 12 143 - 154 N 

 AVIATION CR. AMOUNT 

 

 
Publication 1438 December 2013 Page 105

 

 SECTION C FORM 4136 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0225 LUST TAX ON AVIATION 2d(c) 6 155 - 160 N 

 GAS FOREIGN TRADE USE GAL.

 0230 LUST TAX ON AVIATION GAS 2d(d) 12 161 - 172 N 

 FOREIGN TRADE USE CR. AMT

 @0240 EVIDENCE OF DYED 3 6 173 - 178 "STMbnn" OR BLANK 

 DIESEL FUEL EXPLANATION 

 0250 EVIDENCE OF DYED DIESEL 3 1 179 - 179 "X" OR BLANK 

 FUEL EXCEPTION BOX

 0260 NONTAXABLE USE OF DIESEL 3a(a) 2 180 - 181 VALUES “02, “06”, “07”, 

 FUEL TYPE “08, “11”, “13”, “14, “15”

 OR BLANK 

 

 0270 NONTAXABLE USE OF DIESEL 3a(c) 6 182 - 187 N 

 FUEL GALLONS 

 

 0303 DIESEL FUEL FOR FARMING 3b(c) 6 188 - 193 N 

 PURPOSES GALLONS 

 0307 DIESEL FUEL FOR FARMING 3b(d) 12 194 - 205 N 

 CR. AMOUNT 

 0310 DIESEL FUEL TRAIN USE GALLONS 3c(c) 6 206 - 211 N 

 

 0320 DIESEL FUEL TRAIN 3c(d) 12 212 - 223 N 

 USE CREDIT AMOUNT 

 0330 DIESEL FUEL CERTAIN INTERCITY 3d(c) 6 224 - 229 N 

 LOCAL BUS USE GALLON 

 

 0340 DIESEL FUEL CERTAIN INTERCITY 3d(d) 12 230 - 241 N 

 & BUS USE CREDIT AMT 

 AMOUNT 

 

 0343 DIESEL FUEL EXPORTED GALLON 3e(c) 6 242 - 247 N 

 

 0347 DIESEL FUEL EXPORTED CREDIT 3e(d) 12 248 - 259 N 

 AMOUNT 

 

@0350 EVIDENCE OF DYED 4 6 260 - 265 "STMbnn" OR BLANK 

 KEROSENE EXPLANATION 

 0360 EVIDENCE OF DYED 4 1 266 - 266 "X" OR BLANK 

 KEROSENE BOX 

 0370 NONTAXABLE USE OF KEROSENE 4a(a) 2 267 - 268 VALUES “02”, “06”, “07”, 

 TYPE “08”, “11”, “13”, “14”, “15”

 OR BLANK

 

 0380 NONTAXABLE USE OF KEROSENE 4a(c) 6 269 - 274 N 

 GALLONS 

 0399 NONTAXABLE USE OF KEROSENE 4b(c) 6 275 - 280 N 

 FOR FARMING PURPOSE GALLONS 

 0407 KEROSENE USE FARM CREDIT 4b(d) 12 281 - 292 N 

 AMOUNT 

 

 0409 KEROSENE USE IN BUSES GALLONS 4c(c) 6 293 - 298 N 

 

 0416 KEROSENE USE IN BUSES 4c(d) 12 299 - 310 N 

 CR. AMOUNT 

 

 0418 NONTAXABLE USE OF 4d(c) 6 311 - 316 N 

 KEROSENE EXPORTED GALLONS 

 
Publication 1438 December 2013 Page 106

 SECTION C FORM 4136 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0420 NONTAXABLE USE OF 4d(d) 12 317 - 328 N 

 KEROSENE EXPORTED 

 CR. AMOUNT

 0425 NONTAXABLE USE OF UNDYED 4e(a) 2 329 - 330 VALUES: 02, 08, OR BLANK.

 KEROSENE: TAXED @$.044 

 TYPE OF USE

 0430 NONTAXABLE USE OF UNDYED 4e(c) 6 331 - 336 N

 KEROSENE: TAXED @$.044 GALLONS

 0435 NONTAXABLE USE OF UNDYED 4e(d) 12 337 - 348 N 

 KEROSENE: TAXED @$.044

 AMOUNT OF CREDIT

 0440 NONTAXABLE USE OF UNDYED 4f(a) 2 349 - 350 VALUES: 02, 08, OR BLANK.

 KEROSENE: TAXED @$.219

 TYPE OF USE

 0445 NONTAXABLE USE OF UNDYED 4f(c) 6 351 - 356 N

 KEROSENE: TAXED @$.219 GALLONS

 0450 NONTAXABLE USE OF UNDYED 4f(d) 12 357 - 368 N

 KEROSENE: TAXED @$.219

 AMOUNT OF CREDIT

 

 RECORD TERMINUS CHARACTER 1 369 - 369 "#" 

 
Publication 1438 December 2013 Page 107

 SECTION C FORM 4136 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0389 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0540 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0541 FORM NUMBER 6 15 - 20 "4136bb" 

 

 0542 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0543 EMPLOYER DENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0544 FILLER 1 35 - 35 BLANK 

 

 0545 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 0550 COMMERCIAL AVIATION 5a(c) 6 43 - 48 N

 KEROSENE GALLONS 1

 0555 COMMERCIAL AVIATION 5a(d) 12 49 - 60 N 

 KEROSENE Cr. AMOUNT 1

 0560 COMMERCIAL AVIATION 5b(c) 6 61 - 66 N

 KEROSENE GALLONS 2

 0565 COMMERCIAL AVIATION 5b(d) 12 67 - 78 N

 KEROSENE Cr. AMOUNT 2 

 0570 NONTAXABLE AVIATION 5c(a) 2 79 - 80 VALUES 01,09,10,11,

 KEROSENE USE TYPE 1 13,15,16, OR BLANK

 0575 USE OF NONTAXABLE 5c(c) 6 81 - 86 N

 AVIATION KEROSENE GAL TYPE 1

 0580 USE OF NONTAXABLE 5c(d) 12 87 - 98 N

 AVIATION KEROSENE AMT TYPE 1

 0585 NONTAXABLE AVIATION 5d(a) 2 99 - 100 VALUES 01,09,10,11,

 KEROSENE USE TYPE 2 13,15,16, OR BLANK

 0590 USE OF NONTAXABLE 5d(c) 6 101 - 106 N

 AVIATION KEROSENE GAL TYPE 2

 0595 USE OF NONTAXABLE 5d(d) 12 107 - 118 N

 AVIATION KEROSENE AMT TYPE 2

 0600 LUST TAX ON AVIATION 5e(c) 6 119 - 124 N 

 KERO. FOREIGN TRADE USE GAL.

 0605 LUST TAX ON AVIATION 5e(d) 12 125 - 136 N 

 KERO FOREIGN TRADE USE CR AMT

 0608 UNDYED DIESEL FUEL 6 12 137 - 148 A/N 

 REGISTRATION NO. 

@0610 EVIDENCE OF DYED DIESEL 6 6 149 - 154 "STMbnn" OR BLANK 

 FUEL EXPLANATION

 0615 EVIDENCE OF DYED DIESEL 6 1 155 - 155 "X" OR BLANK 

 FUEL EXCEPTION BOX 

 0620 USE OF UNDYED DIESEL BY 6a(c) 6 156 - 161 N 

 STATE OR LOCAL GOV GALLONS 

 

 0625 USE OF UNDYED DIESEL BY 6a(d) 12 162 - 173 N 

 STATE OR LOCAL GOV CR AMT

@0630 CUSTOMER INFORMATION 6a 6 174 - 179 "STMbnn" OR BLANK 

 ATTACHMENT
Publication 1438 December 2013 Page 108

 SECTION C FORM 4136 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0635 USE UNDYED DIESEL 6b(c) 6 180 - 185 N 

 INTERCITY BUSES GALLONS

 0640 USE UNDYED DIESEL 6b(d) 12 186 - 197 N 

 INTERCITY BUSES CR. AMOUNT

 0645 UNDYED KEROSENE 7 12 198 - 209 A/N 

 REGISTRATION NUMBER 

 

@0650 EVIDENCE OF DYED KEROSENE 7 6 210 - 215 “STMbnn" OR BLANK 

 EXPLANATION 

 

 0655 EVIDENCE OF DYED KEROSENE 7 1 216 - 216 "X" OR BLANK 

 EXCEPTION BOX 

 0660 USE OF UNDYED KERO BY 7a(c) 6 217 - 222 N 

 STATE OR LOCAL GOVT GALLONS 

 

@0665 CUSTOMER INFORMATION 7a 6 223 - 228 "STMbnn" OR BLANK 

 ATTACHMENT

 

 0670 KEROSENE SALES FROM BLOCKED 7b(c) 6 229 - 234 N 

 PUMP GALLONS 

 

 0680 SALES BY VENDORS OF UNDYED 7b(d) 12 235 - 246 N 

 KEROSENE CR. AMOUNT 

 

 0685 UNDYED KEROSENE USE 7c(c) 6 247 - 252 N 

 IN CERTAIN BUSES GALLONS 

 0695 UNDYED KEROSENE USE 7c(d) 12 253 - 264 N 

 IN CERTAIN BUSES CR. AMOUNT 

 0705 SALES BY VENDORS OF 8 12 265 - 276 A/N 

 KEROSENE FOR USE OF 

 AVIATION REGISTRATION NO. 

 

 0715 USED IN COMMERCIAL 8a(c) 6 277 - 282 N 

 AVIATION GALLONS TYPE 1 

 

 0725 USED IN COMMERCIAL 8a(d) 12 283 - 294 N 

 AVIATION CR. AMOUNT TYPE 1 

 0745 OTHER USE IN COMMERICAL 8b(c) 6 295 - 300 N 

 AVIATION GALLONS TYPE 2

 0750 OTHER USE IN COMMERCIAL 8b(d) 12 301 - 312 N 

 AVIATION CR. AMOUNT TYPE 2 

 

 0755 NONEXEMPT USE GALLONS 8c(c) 6 313 - 318 N 

 

 0757 NONEXEMPT USE CR. AMOUNT 8c(d) 12 319 - 330 N 

 

 0759 OTHER NONTAXABLE USE TYPE 1 8d(a) 2 331 - 332 VALUES “01”, “09”, “10”, “11”,

 “13”, “14”, “15”, OR BLANK 

 

 0760 OTHER NONTAXABLE USE 8d(c) 6 333 - 338 N

 GALLONS 1 

 

 0764 OTHER NONTAXABLE USE 8d(d) 12 339 - 350 N

 CR. AMOUNT 1 

 

 0768 OTHER NONTAXABLE USE TYPE 2 8e(a) 2 351 - 352 VALUES “01”, “09”, “10”, “11”

 “13”, “14”, “15”, OR BLANK 

 
Publication 1438 December 2013 Page 109

 SECTION C FORM 4136 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0770 OTHER NONTAXABLE USE 8e(c) 6 353 - 358 N 

 GALLONS 2

 0775 OTHER NONTAXABLE USE 8e(d) 12 359 - 370 N 

 CR. AMOUNT 2 

 0780 LUST TAX ON AVIATION 8f(c) 6 371 - 376 N 

 KEROSENE SOLD GALLONS 

 0785 LUST TAX ON AVIATION 8f(d) 12 377 - 388 N 

 KEROSENE SOLD CREDIT AMT.

 RECORD TERMINUS CHARACTER 1 389 - 389 "#" 
Publication 1438 December 2013 Page 110

 SECTION C FORM 4136 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0515 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0877 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0878 FORM NUMBER 6 15 - 20 "4136bb" 

 

 0879 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 0880 EMPLOYER DENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0881 FILLER 1 35 - 35 BLANK 

 

 0882 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 0950 ALCOHOL FUEL MIXTURE 9 12 43 - 54 A/N 

 REGISTRATION NO. 

 

 0960 ALCOHOL MIXTURES 9a(c) 6 55 - 60 N 

 ETHANOL GALLONS 

 

 0970 ALCOHOL MIXTURES 9a(d) 12 61 - 72 N 

 ETHANOL CR. AMOUNT 

 0980 ALCOHOL MIXTURES OTHER THAN 9b(c) 6 73 - 78 N 

 ETHANOL GALLONS 

 0990 ALCOHOL MIXTURES OTHER THAN 9b(d) 12 79 - 90 N 

 ETHANOL CR. AMOUNT 

 

 3010 BIODIESEL MIXTURE 10 12 91 - 102 A/N 

 REGISTRATION NO. 

 3020 BIODIESEL MIX GALLONS 10a(c) 6 103 - 108 N 

 

 3030 BIODIESEL MIX CR. AMOUNT 10a(d) 12 109 - 120 N 

 3040 AGRI-BIODIESEL MIX GALLONS 10b(c) 6 121 - 126 N 

 

 3050 AGRI-BIODIESEL MIX CR. AMOUNT 10b(d) 12 127 - 138 N 

 

 3060 RENEWABLE DIESEL MIX GALLONS 10c(c) 6 139 - 144 N 

 

 3070 RENEWABLE DIESEL MIX CR. 10c(d) 12 145 - 156 N 

 AMOUNT 

 3199 LPG USE TYPE LITERAL 11a(a) 3 157 - 159 BUS OR BLANK 

 3200 LPG USE TYPE 11a(a) 2 160 - 161 “01”, “02”, “04”, “05”, 

 “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 

 3210 LPG GALLONS 11a(c) 6 162 - 167 N 

 3220 LPG CR. AMOUNT 11a(d) 12 168 - 179 N 

 3239 P SERIES FUELS USE TYPE 11b(a) 3 180 - 182 BUS OR BLANK

 LITERAL

 3240 P SERIES FUELS USE TYPE 11b(a) 2 183 - 184 “01”, “02”, “04”, “05”, 

 “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 
Publication 1438 December 2013 Page 111

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 3260 P SERIES FUELS GALLONS 11b(c) 6 185 - 190 N 

 3280 P SERIES FUELS CR. AMOUNT 11b(d) 12 191 - 202 N 

 3299 CNG USE TYPE LITERAL 11c(a) 3 203 - 205 BUS OR BLANK

 3300 COMPRESSSED NATURAL GAS 11c(a) 2 206 - 207 “01”, “02”, “04”, “05”, 

 USE TYPR “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 

 3320 COMPRESSED NATURAL GAS 11c(c) 6 208 - 213 N 

 GALLONS

 3340 COMPRESSED NATURAL GAS CR. 11c(d) 12 214 - 225 N 

 AMOUNT

 3359 LIQUEFIED HYDROGEN USE TYPE 11d(a) 3 226 - 228 BUS OR BLANK

 LITERAL

 3360 LIQUEFIED HYDROGEN USE TYPE 11d(a) 2 229 - 230 “01”, “02”, “04”, “05”, 

 “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 3380 LIQUEFIED HYDROGEN GALLONS 11d(c) 6 231 - 236 N 

 

 3400 LIQUEFIED HYDROGEN CR. AMOUNT 11d(d) 12 237 - 248 N 

 

 3419 LIQUEFIED FUEL FROM COAL 11e(a) 3 249 - 251 BUS OR BLANK

 USE TYPE LITERAL 

 3420 LIQUID FUEL FROM COAL 11e(a) 2 252 - 253 “01”, “02”, “04”, “05”, 

 USE TYPE “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 

 3440 LIQUID FUEL FROM COAL GALLONS 11e(c) 6 254 - 259 N 

 

 3460 LIQUID FUEL FROM COAL CR. 11e(d) 12 260 - 271 N 

 AMOUNT

 3479 NONTAXABLE LIQUID FUEL USE 11f(a) 3 272 - 274 BUS OR BLANK

 TYPE LITERAL

 3480 NONTAXABLE LIQUID FUEL 11f(a) 2 275 - 276 “01”, “02”, “04”, “05”, 

 USE TYPE “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 

 3500 NONTAXABLE LIQUID FUEL 11f(c) 6 277 - 282 N 

 GALLONS

 

 3520 NONTAXABLE LIQUID FEUL 11f(d) 12 283 - 294 N 

 CREDIT AMOUNT

3539 LIQUEFIED NATURAL GAS USE 11g(a) 3 295 - 297 BUS OR BLANK

 TYPE LITERAL 

 3540 LIQUEFIED NATURAL GAS USE 11g(a) 2 298 - 299 “01”, “02”, “04”, “05”, 

 TYPE “06”, “07”, “11”, “13”, “14”, “15”

 OR BLANK 

 3560 LIQUEFIED NATURAL GAS 11g(c) 6 300 - 305 N 

 GALLONS 

 3580 LIQUEFIED NATURAL GAS CR. 11g(d) 12 306 - 317 N 

 AMOUNT

 3582 LIQUEFIED GAS DERIVED FROM 11h(a) 3 318 - 320 BUS OR BLANK

 BIOMASS-TYPE LITERAL 
Publication 1438 December 2013 Page 112

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 3583 LIQUEFIED GAS DERIVED FROM 11h(a) 2 321 - 322 N 

 BIOMASS-TYPE 

 3585 LIQUEFIED GAS DERIVED FROM 11h(c) 6 323 - 328 N 

 BIOMASS-GALLONS 

 3587 LIQUEFIED GAS DERIVED FROM 11h(d) 12 329 - 340 N 

 BIOMASS-CREDIT AMOUNT 

 3600 ALTERNATIVE FUEL CR. 12 12 341 - 352 A/N 

 REG. NO. 

 3620 LPG GALLONS 12a(c) 6 353 - 358 N 

 

 3640 LPG CR. AMOUNT 12a(d) 12 359 - 370 N 

 

 3660 P SERIES FUEL GAL. 12b(c) 6 371 - 376 N 

 

 3680 P SERIES FUEL CR. AMOUNT 12b(d) 12 377 - 388 N 

 3700 COMPRESSED NATURAL GAS 12c(c) 6 389 - 394 N 

 GALLONS 

 3720 COMPRESSED NATURAL GAS CR. 12c(d) 12 395 - 406 N 

 AMOUNT

 3740 LIQUEFIED HYDROGEN GALLONS 12d(c) 6 407 - 412 N 

 

 3760 LIQUEFIED HYDROGEN CR. 12d(d) 12 413 - 424 N 

 AMOUNT

 3780 LIQUID FUEL FROM COAL 12e(c) 6 425 - 430 N 

 GALLONS 

 3800 LIQUID FUEL FROM COAL CR. 12e(d) 12 431 - 442 N 

 AMOUNT

 3820 LIQUID FUEL GALLONS 12f(c) 6 443 - 448 N 

 

 3840 LIQUID FUEL CR. 12f(d) 12 449 - 460 N 

 AMOUNT

 3860 LIQUEFIED NATURAL GAS 12g(c) 6 461 - 466 N 

 GALLONS 

 

 3880 LIQUEFIED NATURAL GAS CR. 12g(d) 12 467 - 478 N 

 AMOUNT

 3881 LIQUEFIED GAS DERIVED 12h(c) 6 479 - 484 N 

 FROM BIOMASS - GALLONS

 3883 LIQUEFIED GAS DERIVED 12h(d) 12 485 - 496 N 

 FROM BIOMASS – CR AMT.

 3885 COMPRESSED GAS DERIVED 12i(c) 6 497 - 502 N 

 FROM BIOMASS - GALLONS

 3887 COMPRESSED GAS DERIVED 12i(d) 12 503 - 514 N 

 FROM BIOMASS – CR AMT.

 RECORD TERMINUS CHARACTER 1 515 - 515 "#" 
Publication 1438 December 2013 Page 113

 SECTION C FORM 4136 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0234 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 3890 RECORD ID 6 9 - 14 "FRMbbb" 

 

 3891 FORM NUMBER 6 15 - 20 "4136bb" 

 

 3892 PAGE NUMBER 5 21 - 25 "PG04b" 

 

 3893 EMPLOYER DENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 3894 FILLER 1 35 - 35 BLANK 

 

 3895 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 3900 REGISTERED CREDIT CARD 13 12 43 - 54 A/N 

 ISSUERS REGISTRATION NO. 

 

 3920 DIESEL FUEL FOR STATE OR 13a(c) 6 55 - 60 N 

 LOCAL GOVERNMENT GALLONS

 3940 DIESEL FUEL FOR STATE OR 13a(d) 12 61 - 72 N 

 LOCAL GOVERNMENT CREDIT AMT

 3960 KEROSENE FUEL SOLD FOR STATE 13b(c) 6 73 - 78 N 

 OR LOCAL GOVERNMENT GALLONS

 3980 KEROSENE FUEL SOLD FOR STATE 13b(d) 12 79 - 90 N 

 OR LOCAL GOVERNMENT CREDIT AMT

 4000 KEROSENE USE IN AVIATION FOR 13c(c) 6 91 - 96 N 

 STATE OR LOCAL GOVERNMENT

 GALLONS

 4020 KEROSENE USE IN AVIATION FOR 13c(d) 12 97 - 108 N 

 STATE OR LOCAL GOVERNMENT

 CR. AMT

 4119 DIESEL WATER-FULE 14a(a) 3 109 - 111 BUS OR BLANK

 EMULSION NONTAX.USE

 LITERAL

 4120 DIESEL-WATER FUEL EMULSION 14a(a) 2 112 - 113 “01”, “02”, “05”, “06”, “07”, “08”, 

 NONTAXBLE USE TYPE “11”, “13”,“14”,“15”

 OR BLANK 

 

 4140 DIESEL-WATER FUEL EMULSION 14a(c) 6 114 - 119 N 

 NONTAXABLE GALLONS

 4160 DIESEL-WATER FUEL EMULSION 14a(d) 12 120 - 131 N 

 NONTAXABLE CR. AMOUNT 

 4180 DIESEL-WATER EXPORT GALLONS 14b(c) 6 132 - 137 N 

 

 4200 DIESEL-WATER EXPORT 14b(d) 12 138 - 149 N 

 CR. AMOUNT

 4220 DIESEL-WATER FUEL EMULSION 15 12 150 - 161 A/N 

 BLENDING REGISTRATION NO. 

 @4230 CUSTOMER INFORMATION 15 6 162 - 167 STMbnn OR BLANK 

 ATTACHMENT

 
Publication 1438 December 2013 Page 114

 SECTION C FORM 4136 - PAGE 4

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 4240 DIESEL-WATER FUEL EMULSION 15a(c) 6 168 - 173 N 

 BLENDING GALLONS

 4260 DIESEL-WATER FUEL EMULSION 15a(d) 12 174 - 185 N 

 BLENDING CR. AMOUNT

 4280 EXPORTED DYED DIESEL FUEL 16a(c) 6 186 - 191 N 

 AND EXPORTED GASOLINE 

 BLENDSTOCK-GALLONS

 4300 EXPORTED DYED DIESEL FUEL 16a(d) 12 192 - 203 N 

 AND EXPORTED GASOLINE 

 BLENDSTOCK-CR. AMOUNT

 4320 EXPORTED DYED KEROSENE 16b(c) 6 204 - 209 N 

 GALLONS

 4340 EXPORTED DYED KEROSENE 16b(d) 12 210 - 221 N 

 CR. AMOUNT

 4360 TOTAL INCOME TAX CR. AMOUNT 17 12 222 - 233 N 

 

 RECORD TERMINUS CHARACTER 1 234 - 234 "#" 
Publication 1438 December 2013 Page 115

 SECTION C FORM 4255 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0671 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4255bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0009 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER 

 

 0010 PROPERTY DESCRIPTION 1 A 56 52 - 107 A/N 

 

+0020 ORIGINAL RATE 1 1A 6 108 - 113 N 

 

+0023 COST OR OTHER BASIS 1 2A 12 114 - 125 N 

 

+0080 ORIGINAL CREDIT 1 3A 12 126 - 137 N 

 

+0084 DATE PROPERTY PLACED IN 4A 8 138 - 145 YYYYMMDD 

 SERVICE 1 

 

+0090 DATE PROPERTY 5A 8 146 - 153 YYYYMMDD 

 QUALIFICATION 1 

 

+0100 NUMBER OF FULL YEARS 6A 2 154 - 155 N, "00" OR BLANK 

 BETWEEN DATES 1 

 

+0110 RECAPTURE PERCENTAGE 1 7A 6 156 - 161 N 

 

+0120 TENTAVTIVE RECAPTURE TAX 1 8A 12 162 - 173 N 

 

 0130 PROPERTY DESCRIPTION 2 B 56 174 - 229 A/N 

 

 0140 ORIGINAL RATE 2 1B 6 230 - 235 N 

 

 0143 COST OR OTHER BASIS 2 2B 12 236 - 247 N 

 

 0200 ORIGINAL CREDIT 2 3B 12 248 - 259 N 

 

 0204 DATE PROPERTY PLACED IN 4B 8 260 - 267 YYYYMMDD 

 SERVICE 2 

 

 0210 DATE PROPERTY 5B 8 268 - 275 YYYYMMDD 

 QUALIFICATION 2 

 

 0220 NUMBER OF FULL YEARS 6B 2 276 - 277 N, "00" OR BLANK 

 BETWEEN DATES 2 

 

 0230 RECAPTURE PERCENTAGE 2 7B 6 278 - 283 N 

 

 0240 TENTATIVE RECAPTURE TAX 2 8B 12 284 - 295 N 

 
Publication 1438 December 2013 Page 116

 SECTION C FORM 4255 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0250 PROPERTY DESCRIPTION 3 C 56 296 - 351 A/N 

 

 0260 ORIGINAL RATE 3 1C 6 352 - 357 N 

 

 0263 COST OR OTHER BASIS 3 2C 12 358 - 369 N 

 

 0320 ORIGINAL CREDIT 3 3C 12 370 - 381 N 

 

 0324 DATE PROPERTY PLACED 4C 8 382 - 389 YYYYMMDD 

 IN SERVICE 3 

 

 0330 DATE PROPERTY 5C 8 390 - 397 YYYYMMDD 

 QUALIFICATION 3 

 

 0340 NUMBER OF FULL YEARS 6C 2 398 - 399 N, "00" OR BLANK 

 BETWEEN DATES 3 

 

 0350 RECAPTURE PERCENTAGE 3 7C 6 400 - 405 N 

 

 0360 TENTATIVE RECAPTURE TAX 3 8C 12 406 - 417 N 

 

 0370 PROPERTY DESCRIPTION 4 D 56 418 - 473 A/N 

 

*0375 ADDITIONAL PROPERTY D 6 474 - 479 "STMbnn" OR BLANK 

 DESCRIPTION 

 

 0380 ORIGINAL RATE 4 1D 6 480 - 485 N 

 

 0383 COST OR OTHER BASIS 4 2D 12 486 - 497 N 

 

 0440 ORIGINAL CREDIT 4 3D 12 498 - 509 N 

 

 0444 DATE PROPERTY PLACED 4D 8 510 - 517 YYYYMMDD 

 IN SERVICE 4 

 

 0450 DATE PROPERTY 5D 8 518 - 525 YYYYMMDD 

 QUALIFICATION 4 

 

 0460 NUMBER OF FULL YEARS 6D 2 526 - 527 N, "00" OR BLANK 

 BETWEEN DATES 4 

 

 0470 RECAPTURE PERCENTAGE 4 7D 6 528 - 533 N 

 

 0480 TENTATIVE RECAPTURE TAX 4 8D 12 534 - 545 N 

 

 0483 "TAX FROM ATTACHED" LITERAL 9 17 546 - 562 "TAX FROM ATTACHED" 

 OR BLANK 

 

 0486 TAX AMOUNT 9 12 563 - 574 N 

 

 0490 TENTATIVE TOTAL RECAPTURE TAX 9 12 575 - 586 N 

 

*0495 RECAPTURE TAX STATEMENT 10 6 587 - 592 "STMbnn" OR BLANK 

 

 0500 TAX FROM PROPERTY CEASING TO 10 12 593 - 604 N 

 BE AT RISK 

 

 0510 TOTAL RECAPTURE TAX 11 12 605 - 616 N 

 

 0520 PORTION OF ORIGINAL CREDIT 12 12 617 - 628 N 

 

 0540 SUBTRACT LINE 12 FROM LINE 11 13 12 629 - 640 N

 

 0550 RECAPTURE QUALIFYING THERAP. 14 6 641 - 646 STMbnn or blank

 0560 RECAPTURE QUALIFYING THERAP. 14 12 647 - 658 N 

 

 0570 TOTAL TAX INCREASE 15 12 659 - 670 N 

 

 RECORD TERMINUS CHARACTER 1 671 - 671 "#" 
Publication 1438 December 2013 Page 117

 SECTION C FORM 4562 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0871 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4562bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (PARTNERSHIP'S EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0008 BUSINESS OR ACTIVITY 30 43 - 72 A/N 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 73 - 81 NO ENTRY 

 IDENTIFICATION NUMBER 

 0011 MAXIMUM AMOUNT 1 12 82 - 93 N (MAXIMUM:$500,000) 

 

 0012 TOTAL COST OF SEC 179 PT I 12 94 - 105 N 

 PROPERTY PLACED IN SERVICE 2 

 DURING TAX YEAR 

 

 0013 THRESHOLD COST 3 12 106 - 117 N (MAXIMUM:$2,000,000) 

 

 0040 REDUCTION IN LIMITATION PT I 12 118 - 129 N 

 (LINE 2 MINUS LINE 3) 4 

 

 0050 DOLLAR LIMITATION PT I 12 130 - 141 N 

 FOR TAX YEAR 5 

 (LINE 1 MINUS LINE 4) 

 

 0060 DESCRIPTION PT I 20 142 - 161 A/N 

 PROPERTY 1 6(a) 

 

 0070 DEPRECIATION COST PT I 12 162 - 173 N 

 PROPERTY 1 6(b) 

 

 0080 DEPRECIATION ELECTED COST PT I 12 174 - 185 N 

 PROPERTY 1 6(c) 

 

 0090 DESCRIPTION PT I 20 186 - 205 A/N 

 PROPERTY 2 6(a) 

 

 0100 DEPRECIATION COST PT I 12 206 - 217 N 

 PROPERTY 2 6(b) 

 

 0110 DECRECIATION ELECTED COST PT I 12 218 - 229 N 

 PROPERTY 2 6(c) 

 

*0115 ATTACH ADDT'L INFORMATION PT I 6 230 - 235 "STMbnn" OR BLANK 

 

 NOTE: USE FIELD #0115 AS A STATEMENT (STM) REFERENCE IF ADDITIONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART I. 

 

 0120 LISTED PROPERTY PT I 12 236 - 247 N 

 (AMOUNT FROM LINE 27) 7 

 

 
Publication 1438 December 2013 Page 118

 SECTION C FORM 4562 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0130 TOTAL ELECTED COST OF PT I 12 248 - 259 N 

 SEC 179 PROPERTY 8 

 (ADD LINES 6c AND 7c) 

 

 0140 TENTATIVE DEDUCTION PT I 12 260 - 271 N 

 (LESSER OF LINE 5 OR 8) 9 

 

 0150 CARRYOVER OF PT I 12 272 - 283 N 

 DISALLOWED DEDUCTION 10 

 FROM LINE 13 OF PY FORM 4562 

 

 0160 TAXABLE INCOME LIMITATION PT I 12 284 - 295 N 

 FOR TAX YEAR 11 

 

 0170 SEC 179 EXPENSE DEDUCTION PT I 12 296 - 307 NO ENTRY 

 (NOT APPLICABLE TO ESTATES 12

 OR TRUSTS) 

 

 0180 CARRYOVER OF DISALLOWED PT I 12 308 - 319 N 

 DEDUCTION TO 199X 13 

 (ADD LINES 9 AND 10 

 LESS LINE 12) 

 

 0181 SPECIAL DEPRECIATION PT II 12 320 - 331 N 

 ALLOWANCE PROPERTY 14 

*0182 ADDITIONAL INFORMATION FOR PT II 6 332 - 337 "STMbnn" OR BLANK 

 SPECIAL ALLOWANCE 14 

 

 0183 PROPERTY SUBJECT TO PT II 12 338 - 349 N 

 SECTION 168(f)(1) 15 

 ELECTION 

 

@0184 PROPERTY SUBJECT TO PT II 6 350 - 355 "STMbnn" OR 

 SECTION 168(f)(1) 15 BLANK 

 ELECTION 

 

 0186 OTHER DEPRECIATION (INCLUDING PT II 12 356 - 367 N 

 ACRS) 16 

 

 0187 MACRS DEDUCTIONS FOR ASSETS PT III 12 368 - 379 N 

 PLACED IN SERVICE 17 

 

 0188 GROUP ANY ASSETS PT III 1 380 - 380 "X" OR BLANK 

 18 

 

 0190 MACRS 3-YR PROPERTY PT III 12 381 - 392 N 

 BASIS FOR DEPRECIATION 19a(c) 

 

 0200 MACRS 3-YR PROPERTY PT III 2 393 - 394 N 

 RECOVERY PERIOD 19a(d) 

 

 0210 MACRS 3-YR PROPERTY PT III 2 395 - 396 "HY", "MQ" OR "MM" 

 CONVENTION 19a(e) 

 

 0220 MACRS 3-YR PROPERTY PT III 7 397 - 403 A/N 

 METHOD 19a(f) 

 

 0230 MARCS 3-YR PROPERTY PT III 12 404 - 415 N 

 DEPRECIATION DEDUCTION 19a(g) 

 

 0240 MACRS 5-YR PROPERTY PT III 12 416 - 427 N 

 BASIS FOR DEPRECIATION 19b(c) 

 

 0250 MACRS 5-YR PROPERTY PT III 2 428 - 429 N 

 RECOVERY PERIOD 19b(d) 

 

 
Publication 1438 December 2013 Page 119

 SECTION C FORM 4562 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0260 MACRS 5-YR PROPERTY PT III 2 430 - 431 "HY", "MQ" OR "MM" 

 CONVENTION 19b(e) 

 

 0270 MACRS 5-YR PROPERTY PT III 7 432 - 438 A/N 

 METHOD 19b(f) 

 

 0280 MACRS 5-YR PROPERTY PT III 12 439 - 450 N 

 DEPRECIATION DEDUCTION 19b(g) 

 

 0290 MACRS 7-YR PROPERTY PT III 12 451 - 462 N 

 BASIS FOR DEPRECIATION 19c(c) 

 

 0300 MACRS 7-YR PROPERTY PT III 2 463 - 464 N 

 RECOVERY PERIOD 19c(d) 

 

 0310 MACRS 7-YR PROPERTY PT III 2 465 - 466 "HY", "MQ" OR "MM" 

 CONVENTION 19c(e) 

 

 0320 MACRS 7-YR PROPERTY PT III 7 467 - 473 A/N 

 METHOD 19c(f) 

 

 0330 MACRS 7-YR PROPERTY PT III 12 474 - 485 N 

 DEPRECIATION DEDUCTION 19c(g) 

 

 0340 MACRS 10-YR PROPERTY PT III 12 486 - 497 N 

 BASIS FOR DEPRECIATION 19d(c) 

 

 0350 MACRS 10-YR PROPERTY PT III 2 498 - 499 N 

 RECOVERY PERIOD 19d(d) 

 

 0360 MACRS 10-YR PROPERTY PT III 2 500 - 501 "HY", "MQ" OR "MM" 

 10-YEAR PROPERTY 19d(e) 

 CONVENTION 

 

 0370 MACRS 10-YR PROPERTY PT III 7 502 - 508 A/N 

 METHOD 19d(f) 

 

 0380 MACRS 10-YR PROPERTY PT III 12 509 - 520 N 

 DEPRECIATION DEDUCTION 19d(g) 

 

 0390 MACRS 15-YR PROPERTY PT III 12 521 - 532 N 

 BASIS FOR DEPRECIATION 19e(c) 

 

 0400 MACRS 15-YR PROPERTY PT III 2 533 - 534 N 

 RECOVERY PERIOD 19e(d) 

 

 0410 MACRS 15-YR PROPERTY PT III 2 535 - 536 "HY", "MQ" OR "MM" 

 CONVENTION 19e(e) 

 

 0420 MACRS 15-YR PROPERTY PT III 7 537 - 543 A/N 

 METHOD 19e(f) 

 

 0430 MACRS 15-YR PROPERTY PT III 12 544 - 555 N 

 DEPRECIATION DEDUCTION 19e(g) 

 

 0440 MACRS 20-YR PROPERTY PT III 12 556 - 567 N 

 BASIS FOR DEPRECIATION 19f(c) 

 

 0450 MACRS 20-YR PROPERTY PT III 2 568 - 569 N 

 RECOVERY PERIOD 19f(d) 

 

 0460 MACRS 20-YR PROPERTY PT III 2 570 - 571 "HY", "MQ" OR "MM" 

 CONVENTION 19f(e) 

 
Publication 1438 December 2013 Page 120

 SECTION C FORM 4562 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0470 MACRS 20-YR PROPERTY PT III 7 572- 578 A/N 

 METHOD 19f(f) 

 

 0480 MACRS 20-YR PROPERTY PT III 12 579 - 590 N 

 DEPRECIATION DEDUCTION 19f(g) 

 

 0482 MACRS 25-YR PROPERTY PT III 12 591 - 602 N 

 BASIS FOR DEPRECIATION 19g(c) 

 

 0484 MACRS 25-YR PROPERTY PT III 2 603 - 604 "HY", "MQ" OR "MM" 

 CONVENTION 19g(e) 

 

 0486 MACRS 25-YR PROPERTY PT III 12 605 - 616 N 

 DEPRECIATION DEDUCTION 19g(g) 

 

 0490 MACRS RESIDENTIAL RENTAL PT III 6 617 - 622 FORMAT: YYYYMM or 

 PROPERTY 1 19h(b) BLANK 

 DATE PLACED IN SERVICE 

 

 0500 MACRS RESIDENTAL RENTAL PT III 12 623 - 634 N 

 PROPERTY 1 19h(c) 

 BASIS FOR DEPRECIATION 

 

 0510 MACRS RESIDENTIAL RENTAL PT III 12 635 - 646 N 

 PROPERTY 1 19h(g) 

 DEPRECIATION DEDUCTION 

 

 0520 MACRS RESIDENTAL RENTAL PT III 6 647 - 652 FORMAT: YYYYMM or 

 PROPERTY 2 19h(b) BLANK 

 DATE PLACED IN SERVICE 

 

 0530 MACRS RESIDENTIAL RENTAL PT III 12 653 - 664 N 

 PROPERTY 2 19h(c) 

 BASIS FOR DEPRECIATION 

 

 0540 MACRS RESIDENTIAL RENTAL PT III 12 665 - 676 N 

 PROPERTY 2 19h(g) 

 DEDUCTION DEPRECIATION 

 

 0550 MACRS NONRESIDENTIAL PT III 6 677 - 682 FORMAT: YYYYMM or 

 PROPERTY 1 19i(b) BLANK 

 DATE PLACED IN SERVICE 

 

 0560 MACRS NONRESIDENTIAL PT III 12 683 - 694 N 

 PROPERTY 1 19i(c) 

 BASIS FOR DEPRECIATION 

 

 0570 MACRS NONRESIDENTIAL PT III 12 695 - 706 N 

 PROPERTY 1 19i(g) 

 DEPRECIATION DEDUCTION 

 

 0580 MACRS NONRESIDENTIAL PT III 6 707 - 712 FORMAT: YYYYMM or 

 PROPERTY 2 19i(b) BLANK 

 DATE PLACED IN SERVICE 

 

 0590 MACRS NONRESIDENTIAL PT III 12 713 - 724 N 

 PROPERTY 2 19i(c) 

 BASIS FOR DEPRECIATION 

 

 0595 MACRS NONRESIDENTIAL PT III 2 725 - 726 N 

 PROPERTY 2 19i(d) 

 RECOVERY PERIOD 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0600 MACRS NONRESIDENTIAL PT III 12 727 - 738 N 

 PROPERTY 2 19i(g) 

 DEPRECIATION DEDUCTION 

 

 0610 ADS (CLASS LIFE) PT III 12 739 - 750 N 

 BASIS FOR DEPRECIATION 20a(c) 

 

 0620 ADS (CLASS LIFE) PT III 2 751 - 752 N 

 RECOVERY PERIOD 20a(d) 

 

 0630 ADS (CLASS LIFE) PT III 2 753 - 754 "HY", "MQ" OR "MM" 

 CONVENTION 20a(e) 

 

 0640 ADS (CLASS LIFE) PT III 12 755 - 766 N 

 DEDUCTION DEPRECIATION 20a(g) 

 

 0650 ADS (12-YR) PT III 12 767 - 778 N 

 BASIS FOR DEPRECIATION 20b(c) 

 

 0660 ADS (12 YEAR) PT III 2 779 - 780 "HY", "MQ" OR "MM" 

 CONVENTION 20b(e) 

 

 0670 ADS (12-YEAR) PT III 12 781 - 792 N 

 DEPRECIATION DEDUCTION 20b(g) 

 

 0680 ADS (40-YEAR) PT III 6 793 - 798 FORMAT: YYYYMM or 

 DATE PLACED IN SERVICE 20c(b) BLANK 

 

 0690 ADS (40-YEAR) PT III 12 799 - 810 N 

 BASIS FOR DEPRECIATION 20c(c) 

 

 0700 ADS (40-YEAR) PT III 12 811 - 822 N 

 DEPRECIATION DEDUCTION 20c(g) 

 

*0705 ATTACH ADDT'L LISTED PROPERTY PT III 6 823 - 828 "STMbnn" OR 

 SEC B BLANK 

 19a-19i 

 

 NOTE: USE FIELD #0705 AS A STATEMENT (STM) REFERENCE. IF ADDITIONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART II, SEC. B, 

 LINES 15a-15i. A MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE 

 ALLOWED. 

 

 0760 LISTED PROPERTY PT IV 12 829 - 840 N 

 (AMOUNT FROM LINE 28) 21 

 

 0770 TOTAL PT IV 12 841 - 852 N 

 22 

 

 0780 ASSETS PT IV 12 853 - 864 N 

 23 

 

*0790 50 YEAR PROPERTY PT II 6 865 - 870 "STMbnn" OR 

 c BLANK 

 

 RECORD TERMINUS CHARACTER 1 871 - 871 "#" 

 

 

 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0899 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0800 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0801 FORM NUMBER 6 15 - 20 "4562bb" 

 

 0802 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0803 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0804 FILLER 1 35 - 35 BLANK 

 

 0805 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0810 EVIDENCE FOR BUSINESS PT V 1 43 - 43 "X" OR BLANK 

 USE OF LISTED PROPERTY SEC A 

 (YES BOX) 24(a) 

 

 0815 EVIDENCE FOR BUSINESS USE OF PT V 1 44 - 44 "X" OR BLANK 

 LISTED PROPERTY (NO BOX) SEC A 

 24(a) 

 

 0820 EVIDENCE WRITTEN PT V 1 45 - 45 "X" OR BLANK 

 (YES BOX) SEC A 

 24(b) 

 

 0825 EVIDENCE WRITTEN (NO BOX) PT V 1 46 - 46 "X" OR BLANK 

 SEC A 

 24(b) 

 

 0830 SPECIAL DEPRECIATION PT IV 12 47 - 58 N 

 ALLOWANCE PROPERTY 25 

 0840 DEPRECIATION ITEM 1 PT V 10 59 - 68 A/N 

 DESCRIPTION SEC A 

 26(a) 

 

 0850 DEPRECIATION ITEM 1 PT V 8 69 - 76 FORMAT: YYYYMMDD or 

 DATE PLACED IN SERVICE SEC A BLANK 

 26(b) 

 

 0860 DEPRECIATION ITEM 1 PT V 6 77 - 82 N 

 BUSINESS USE PERCENTAGE SEC A 

 26(c) 

 

 0870 DEPRECIATION ITEM 1 PT V 12 83 - 94 N 

 COST OR OTHER BASIS SEC A 

 26(d) 

 

 0880 DEPRECIATION ITEM 1 PT V 12 95 - 106 N 

 BASIS - BUSINESS USE SEC A 

 26(e) 

 

 0890 DEPRECIATION ITEM 1 PT V 2 107 - 108 N 

 RECOVERY PERIOD SEC A 

 26(f) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0900 DEPRECIATION ITEM 1 PT V 7 109 - 115 A/N 

 METHOD/CONVENTION SEC A 

 26(g) 

 

 0910 DEPRECIATION ITEM 1 PT V 12 116 - 127 N 

 DEPRECIATION DEDUCTION SEC A 

 26(h) 

 

 0920 DEPRECIATION ITEM 1 PT V 12 128 - 139 N 

 SECTION 179 EXPENSE SEC A 

 26(i) 

 

 0930 DEPRECIATION ITEM 2 PT V 10 140 - 149 A/N 

 DESCRIPTION SEC A 

 26(a) 

 

 0940 DEPRECIATION ITEM 2 PT V 8 150 - 157 FORMAT: YYYYMMDD or 

 DATE PLACED IN SERVICE SEC A BLANK 

 26(b) 

 

 0950 DEPRECIATION ITEM 2 PT V 6 158 - 163 N 

 BUSINESS USE PERCENTAGE SEC A 

 26(c) 

 

 0960 DEPRECIATION ITEM 2 PT V 12 164 - 175 N 

 COST OR OTHER BASIS SEC A 

 26(d) 

 

 0970 DEPRECIATION ITEM 2 PT V 12 176 - 187 N 

 BASIS-BUSINESS USE SEC A 

 26(e) 

 

 0980 DEPRECIATION ITEM 2 PT V 2 188 - 189 N 

 RECOVERY PERIOD SEC A 

 26(f) 

 

 0990 DEPRECIATION ITEM 2 PT V 7 190 - 196 A/N 

 METHOD/CONVENTION SEC A 

 26(g) 

 

 1000 DEPRECIATION ITEM 2 PT V 12 197 - 208 N 

 DEPRECIATION DEDUCTION SEC A 

 26(h) 

 

 1010 DEPRECIATION ITEM 2 PT V 12 209 - 220 N 

 SECTION 179 EXPENSE SEC A 

 26(i) 

 

 1020 DEPRECIATION ITEM 3 PT V 10 221 - 230 A/N 

 DESCRIPTION SEC A 

 26(a) 

 

 1030 DEPRECIATIION ITEM 3 PT V 8 231 - 238 FORMAT: YYYYMMDD or 

 DATE PLACED IN SERVICE SEC A BLANK 

 26(b) 

 

 1040 DEPRECIATION ITEM 3 PT V 6 239 - 244 N 

 BUSINESS USE PERCENTAGE SEC A 

 26(c) 

 

 1050 DEPRECIATION ITEM 3 PT V 12 245 - 256 N 

 COST OR OTHER BASIS SEC A 

 26(d) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1060 DEPRECIATION ITEM 3 PT V 12 257 - 268 N 

 BASIS-BUSINESS USE SEC A 

 26(e) 

 

 1070 DEPRECIATION ITEM 3 PT V 2 269 - 270 N 

 RECOVERY PERIOD SEC A 

 26(f) 

 

 1080 DEPRECIATION ITEM 3 PT V 7 271 - 277 A/N 

 METHOD/CONVENTION SEC A 

 26(g) 

 

 1090 DEPRECIATION ITEM 3 PT V 12 278 - 289 N 

 DEPRECIATION DEDUCTION SEC A 

 26(h) 

 

 1100 DEPRECIATION ITEM 3 PT V 12 290 - 301 N 

 SECTION 179 EXPENSE SEC A 

 26(i) 

 

*1105 ATTACH ADDITIONAL LISTED PT V 6 302 - 307 "STMbnn" OR BLANK 

 PROPERTY LINE 24 SEC A 

 26 

 

 NOTE: USE FIELD #1105 AS A STATEMENT (STM) REFERENCE. IF ADDITIONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART V, LINE 24. A 

 MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE ALLOWED. 

 

 1120 DEPRECIATION ITEM 1 PT V 10 308 - 317 A/N 

 DESCRIPTION SEC A 

 27(a) 

 

 1130 DEPRECIATIION ITEM 1 PT V 8 318 - 325 FORMAT: YYYYMMDD or 

 DATE PLACED IN SERVICE SEC A BLANK 

 27(b) 

 

 1140 DEPRECIATION ITEM 1 PT V 6 326 - 331 N 

 BUSINESS USE PERCENTAGE SEC A 

 27(c) 

 

 1150 DEPRECIATION ITEM 1 PT V 12 332 - 343 N 

 COST OR OTHER BASIS SEC A 

 27(d) 

 

 1160 DEPRECIATION ITEM 1 PT V 12 344 - 355 N 

 BASIS-BUSINESS USE SEC A 

 27(e) 

 

 1170 DEPRECIATION ITEM 1 PT V 2 356 - 357 N 

 RECOVERY PERIOD SEC A 

 27(f) 

 

 1175 DEPRECIATION ITEM 1 PT V 3 358 - 360 "HY", "MQ", "MM" 

 METHOD/CONVENTION SEC A OR "PRE" 

 27(g) 

 

 1180 DEPRECIATION ITEM 1 PT V 12 361 - 372 N 

 DEPRECIATION DEDUCTION SEC A 

 27(h) 

 

 1190 DEPRECIATION ITEM 2 PT V 10 373 - 382 A/N 

 DESCRIPTION SEC A 

 27(a) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1200 DEPRECIATIION ITEM 2 PT V 8 383 - 390 FORMAT: YYYYMMDD or 

 DATE PLACED IN SERVICE SEC A BLANK 

 27(b) 

 

 1210 DEPRECIATION ITEM 2 PT V 6 391 - 396 N 

 BUSINESS USE PERCENTAGE SEC A 

 27(c) 

 

 1220 DEPRECIATION ITEM 2 PT V 12 397 - 408 N 

 COST OR OTHER BASIS SEC A 

 27(d) 

 

 1230 DEPRECIATION ITEM 2 PT V 12 409 - 420 N 

 BASIS-BUSINESS USE SEC A 

 27(e) 

 

 1240 DEPRECIATION ITEM 2 PT V 2 421 - 422 N 

 RECOVERY PERIOD SEC A 

 27(f) 

 

 1245 DEPRECIATION ITEM 2 PT V 3 423 - 425 "HY", "MQ", "MM" 

 METHOD/CONVENTION SEC A OR "PRE" 

 27(g) 

 

 1250 DEPRECIATION ITEM 2 PT V 12 426 - 437 N 

 DEPRECIATION DEDUCTION SEC A 

 27(h) 

 

 1260 DEPRECIATION ITEM 3 PT V 10 438 - 447 A/N 

 DESCRIPTION SEC A 

 27(a) 

 

 1270 DEPRECIATIION ITEM 3 PT V 8 448 - 455 FORMAT: YYYYMMDD or 

 DATE PLACED IN SERVICE SEC A BLANK 

 27(b) 

 

 1280 DEPRECIATION ITEM 3 PT V 6 456 - 461 N 

 BUSINESS USE PERCENTAGE SEC A 

 27(c) 

 

 1290 DEPRECIATION ITEM 3 PT V 12 462 - 473 N 

 COST OR OTHER BASIS SEC A 

 27(d) 

 

 1300 DEPRECIATION ITEM 3 PT V 12 474 - 485 N 

 BASIS-BUSINESS USE SEC A 

 27(e) 

 

 1310 DEPRECIATION ITEM 3 PT V 2 486 - 487 N 

 RECOVERY PERIOD SEC A 

 27(f) 

 

 1315 DEPRECIATION ITEM 3 PT V 3 488 - 490 "HY", "MQ", "MM" 

 METHOD/CONVENTION SEC A OR "PRE" 

 27(g) 

 

 1320 DEPRECIATION ITEM 3 PT V 12 491 - 502 N 

 DEPRECIATION DEDUCTION SEC A 

 27(h) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

*1325 LISTED PROPERTY PT V 6 503 - 508 "STMbnn" OR BLANK 

 LINE 25 SEC A 

 27 

 

 NOTE: USE FIELD #1325 AS A STATEMENT (STM) REFERENCE FOR ADDITIONAL 

 INFORMATION OR ATTACHMENTS REQUIRED IN PART V, LINE 25. 

 A MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE ALLOWED. 

 

 1330 TOTAL PT V 12 509 - 520 N 

 (ADD AMOUNTS COL h) SEC A 

 28 

 

 1340 TOTAL PT V 12 521 - 532 N 

 (ADD AMOUNTS COL i) SEC A 

 29 

 

 1350 TOTAL MILES PT V 6 533 - 538 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 1 30(a) 

 

 1360 TOTAL COMMUTING MILES PT V 6 539 - 544 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 1 31(a) 

 

 1370 TOTAL OTHER PERSONAL MILES PF V 6 545 - 550 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 1 32(a) 

 

 1380 TOTAL MILES DRIVEN DURING PT V 6 551 - 556 N 

 YEAR ADD LINES 30-32 VEHICLE 1 SEC B 

 33(a) 

 

 1390 WAS VEHICLE AVAILABLE PT V 1 557 - 557 "X" OR BLANK 

 FOR PERSONAL USE SEC B 

 VEHICLE 1 (YES BOX) 34(a) 

 

 1395 WAS VEHICLE AVAILABLE FOR PT V 1 558 - 558 "X" OR BLANK 

 PERSONAL USE - VEHICLE 1 SEC B 

 (NO BOX) 34(a) 

 

 1400 WAS VEHICLE USED BY MORE PT V 1 559 - 559 "X" OR BLANK 

 THAN 5% OWNER OR RELATED SEC B 

 PERSON - VEHICLE 1 (YES BOX) 35(a) 

 

 1405 WAS VEHICLE USED BY MORE THAN PT V 1 560 - 560 "X" OR BLANK 

 5% OWNER OR RELATED PERSON SEC B 

 VEHICLE 1 (NO BOX) 35(a) 

 

 1410 IS ANOTHER VEHICLE PT V 1 561 - 561 "X" OR BLANK 

 AVAILABLE FOR PERSONAL USE SEC B 

 VEHICLE 1 (YES BOX) 36(a) 

 

 1415 IS ANOTHER VEHICLE AVAILABLE PT V 1 562 - 562 "X" OR BLANK 

 FOR PERSONAL USE VEHICLE 1 SEC B 

 (NO BOX) 36(a) 

 

 1420 TOTAL MILES PT V 6 563 - 568 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 2 30(b) 

 

 1430 TOTAL COMMUTING MILES PT V 6 569 - 574 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 2 31(b) 

 
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 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1440 TOTAL OTHER PERSONAL MILES PF V 6 575 - 580 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 2 32(b) 

 

 1450 TOTAL MILES DRIVEN DURING YEAR PT V 6 581 - 586 N 

 ADD LINES 30-32 VEHICLE 2 SEC B 

 33(b) 

 

 1460 WAS VEHICLE AVAILABLE PT V 1 587 - 587 "X" OR BLANK 

 FOR PERSONAL USE SEC B 

 VEHICLE 2 (YES BOX) 34(b) 

 

 1465 WAS VEHICLE AVAILABLE FOR PT V 1 588 - 588 "X" OR BLANK 

 PERSONAL USE - VEHICLE 2 SEC B 

 (NO BOX) 34(b) 

 

 1470 WAS VEHICLE USED BY MORE PT V 1 589 - 589 "X" OR BLANK 

 THAN 5% OWNER OR RELATED SEC B 

 PERSON - VEHICLE 2 (YES BOX) 35(b) 

 

 1475 WAS VEHICLE USED BY MORE THAN PT V 1 590 - 590 "X" OR BLANK 

 5% OWNER OR RELATED PERSON SEC B 

 VEHICLE 2 (NO BOX) 35(b) 

 

 1480 IS ANOTHER VEHICLE PT V 1 591 - 591 "X" OR BLANK 

 AVAILABLE FOR PERSONAL USE SEC B 

 VEHICLE 2 (YES BOX) 36(b) 

 

 1485 IS ANOTHER VEHICLE AVAILABLE PT V 1 592 - 592 "X" OR BLANK 

 FOR PERSONAL USE VEHICLE 2 SEC B 

 (NO BOX) 36(b) 

 

 1490 TOTAL MILES PT V 6 593 - 598 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 3 30(c) 

 

 1500 TOTAL COMMUTING MILES PT V 6 599 - 604 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 3 31(c) 

 

 1510 TOTAL OTHER PERSONAL MILES PF V 6 605 - 610 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 3 32(c) 

 

 1520 TOTAL MILES DRIVEN DURING YEAR PT V 6 611 - 616 N 

 ADD LINES 30-32 VEHICLE 3 SEC B 

 33(c) 

 

 1530 WAS VEHICLE AVAILABLE PT V 1 617 - 617 "X" OR BLANK 

 FOR PERSONAL USE SEC B 

 VEHICLE 3 (YES BOX) 34(c) 

 

 1535 WAS VEHICLE AVAILABLE FOR PT V 1 618 - 618 "X" OR BLANK 

 PERSONAL USE - VEHICLE 3 SEC B 

 (NO BOX) 34(c) 

 

 1540 WAS VEHICLE USED BY MORE PT V 1 619 - 619 "X" OR BLANK 

 THAN 5% OWNER OR RELATED SEC B 

 PERSON - VEHICLE 3 (YES BOX) 35(c) 

 

 1545 WAS VEHICLE USED BY MORE THAN PT V 1 620 - 620 "X" OR BLANK 

 5% OWNER OR RELATED PERSON SEC B 

 VEHICLE 3 (NO BOX) 35(c) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1550 IS ANOTHER VEHICLE PT V 1 621 - 621 "X" OR BLANK 

 AVAILABLE FOR PERSONAL USE SEC B 

 VEHICLE 3 (YES BOX) 36(c) 

 

 1555 IS ANOTHER VEHICLE AVAILABLE PT V 1 622 - 622 "X" OR BLANK 

 FOR PERSONAL USE VEHICLE 3 SEC B 

 (NO BOX) 36(c) 

 

 1560 TOTAL MILES PT V 6 623 - 628 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 4 30(d) 

 

 1570 TOTAL COMMUTING MILES PT V 6 629 - 634 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 4 31(d) 

 

 1580 TOTAL OTHER PERSONAL MILES PF V 6 635 - 640 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 4 32(d) 

 

 1590 TOTAL MILES DRIVEN DURING YEAR PT V 6 641 - 646 N 

 ADD LINES 30-32 VEHICLE 4 SEC B 

 33(d) 

 

 1600 WAS VEHICLE AVAILABLE PT V 1 647 - 647 "X" OR BLANK 

 FOR PERSONAL USE SEC B 

 VEHICLE 4 (YES BOX) 34(d) 

 

 1605 WAS VEHICLE AVAILABLE FOR PT V 1 648 - 648 "X" OR BLANK 

 PERSONAL USE - VEHICLE 4 SEC B 

 (NO BOX) 34(d) 

 

 1610 WAS VEHICLE USED BY MORE PT V 1 649 - 649 "X" OR BLANK 

 THAN 5% OWNER OR RELATED SEC B 

 PERSON - VEHICLE 4 (YES BOX) 35(d) 

 

 1615 WAS VEHICLE USED BY MORE THAN PT V 1 650 - 650 "X" OR BLANK 

 5% OWNER OR RELATED PERSON SEC B 

 VEHICLE 4 (NO BOX) 35(d) 

 

 1620 IS ANOTHER VEHICLE PT V 1 651 - 651 "X" OR BLANK 

 AVAILABLE FOR PERSONAL USE SEC B 

 VEHICLE 4 (YES BOX) 36(d) 

 

 1625 IS ANOTHER VEHICLE AVAILABLE PT V 1 652 - 652 "X" OR BLANK 

 FOR PERSONAL USE VEHICLE 4 SEC B 

 (NO BOX) 36(d) 

 

 1630 TOTAL MILES PT V 6 653 - 658 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 5 30(e) 

 

 1640 TOTAL COMMUTING MILES PT V 6 659 - 664 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 5 31(e) 

 

 1650 TOTAL OTHER PERSONAL MILES PF V 6 665 - 670 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 5 32(e) 

 

 1660 TOTAL MILES DRIVEN DURING YEAR PT V 6 671 - 676 N 

 ADD LINES 30-32 VEHICLE 5 SEC B 

 33(e) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1670 WAS VEHICLE AVAILABLE PT V 1 677 - 677 "X" OR BLANK 

 FOR PERSONAL USE SEC B 

 VEHICLE 5 (YES BOX) 34(e) 

 

 1675 WAS VEHICLE AVAILABLE FOR PT V 1 678 - 678 "X" OR BLANK 

 PERSONAL USE - VEHICLE 5 SEC B 

 (NO BOX) 34(e) 

 

 1680 WAS VEHICLE USED BY MORE PT V 1 679 - 679 "X" OR BLANK 

 THAN 5% OWNER OR RELATED SEC B 

 PERSON - VEHICLE 5 (YES BOX) 35(e) 

 

 1685 WAS VEHICLE USED BY MORE THAN PT V 1 680 - 680 "X" OR BLANK 

 5% OWNER OR RELATED PERSON SEC B 

 VEHICLE 5 (NO BOX) 35(e) 

 

 1690 IS ANOTHER VEHICLE PT V 1 681 - 681 "X" OR BLANK 

 AVAILABLE FOR PERSONAL USE SEC B 

 VEHICLE 5 (YES BOX) 36(e) 

 

 1695 IS ANOTHER VEHICLE AVAILABLE PT V 1 682 - 682 "X" OR BLANK 

 FOR PERSONAL USE VEHICLE 4 SEC B 

 (NO BOX) 36(e) 

 

 1700 TOTAL MILES PT V 6 683 - 688 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 6 30(f) 

 

 1710 TOTAL COMMUTING MILES PT V 6 689 - 694 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 6 31(f) 

 

 1720 TOTAL OTHER PERSONAL MILES PF V 6 695 - 700 N 

 DRIVEN DURING YEAR SEC B 

 VEHICLE 6 32(f) 

 

 1730 TOTAL MILES DRIVEN DURING YEAR PT V 6 701 - 706 N 

 ADD LINES 30-32 VEHICLE 6 SEC B 

 33(f) 

 

*1735 ATTACH ADDITIONAL INFORMATION PT V 6 707 - 712 "STMbnn" OR BLANK 

 

 1740 WAS VEHICLE AVAILABLE PT V 1 713 - 713 "X" OR BLANK 

 FOR PERSONAL USE SEC B 

 VEHICLE 6 (YES BOX) 34(f) 

 

 1745 WAS VEHICLE AVAILABLE FOR PT V 1 714 - 714 "X" OR BLANK 

 PERSONAL USE - VEHICLE 6 SEC B 

 (NO BOX) 34(f) 

 

 1750 WAS VEHICLE USED BY MORE PT V 1 715 - 715 "X" OR BLANK 

 THAN 5% OWNER OR RELATED SEC B 

 PERSON - VEHICLE 6 (YES BOX) 35(f) 

 

 1755 WAS VEHICLE USED BY MORE THAN PT V 1 716 - 716 "X" OR BLANK 

 5% OWNER OR RELATED PERSON SEC B 

 VEHICLE 6 (NO BOX) 35(f) 

 

 1760 IS ANOTHER VEHICLE PT V 1 717 - 717 "X" OR BLANK 

 AVAILABLE FOR PERSONAL USE SEC B 

 VEHICLE 6 (YES BOX) 36(f) 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1765 IS ANOTHER VEHICLE AVAILABLE PT V 1 718 - 718 "X" OR BLANK 

 FOR PERSONAL USE VEHICLE 6 SEC B 

 (NO BOX) 36(f) 

 

*1768 ATTACH ADDITIONAL INFORMATION PT V 6 719 - 724 "STMbnn" OR BLANK 

 

 1770 DO YOU MAINTAIN A WRITTEN PT V 1 725 - 725 "X" OR BLANK 

 STATEMENT INCLUDING SEC C 

 COMMUTING (YES BOX) 37 

 

 1775 DO YOU MAINTAIN A WRITTEN PT V 1 726 - 726 "X" OR BLANK 

 STATEMENT INCLUDING COMMUTING SEC C 

 (NO BOX) 37 

 

 1780 DO YOU MAINTAIN A WRITTEN PT V 1 727 - 727 "X" OR BLANK 

 STATEMENT PROHIBITING SEC C 

 PERSONAL USE (YES BOX) 38 

 

 1785 DO YOU MAINTAIN A WRITTEN PT V 1 728 - 728 "X" OR BLANK 

 STATEMENT PROHIBITING PERSONAL SEC C 

 USE (NO BOX) 38 

 

 1790 DO YOU TREAT ALL USE OF PT V 1 729 - 729 "X" OR BLANK 

 VEHICLES BY EMPLOYEES AS SEC C 

 PERSONAL USE (YES BOX) 39 

 

 1795 DO YOU TREAT ALL USE OF PT V 1 730 - 730 "X" OR BLANK 

 VEHICLES BY EMPLOYEES AS SEC C 

 PERSONAL USE (NO BOX) 39 

 

 1800 DO YOU PROVIDE MORE THAN PT V 1 731 - 731 "X" OR BLANK 

 5 VEHICLES (YES BOX) SEC C 

 40 

 

 1805 DO YOU PROVIDE MORE THAN 5 PT V 1 732 - 732 "X" OR BLANK 

 VEHICLES (NO BOX) SEC C 

 40 

 

 1810 DO YOU MEET REQUIREMENTS PT V 1 733 - 733 "X" OR BLANK 

 CONCERNING FLEET VEHICLE OR SEC C 

 QUAL. AUTO DEMO USE (YES BOX) 41 

 

 1815 DO YOU MEET REQUIREMENTS PT V 1 734 - 734 "X" OR BLANK 

 CONCERNING FLEET VEHICLES OR SEC C 

 QUAL. AUTO DEMO USE (NO BOX) 41 

 

 1830 AMORTIZATION PT VI 20 735 - 754 A/N 

 DESCRIPTION OF PROPERTY 42(a) 

 PROPERTY 1 

 

 1840 AMORTIZATION PT VI 8 755 - 762 FORMAT: YYYYMMDD or 

 DATE ACQUIRED 42(b) OR BLANK 

 PROPERTY 1 

 

 1850 AMORTIZATION PT VI 12 763 - 774 N 

 COST OR OTHER BASIS 42(c) 

 PROPERTY 1 

 

 1860 AMORTIZATION PT VI 9 775 - 783 A/N 

 CODE SECTION 42(d) 

 PROPERTY 1 

 
Publication 1438 December 2013 Page 131

 SECTION C FORM 4562 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1870 AMORTIZATION PT VI 6 784 - 789 N 

 PERIOD OR PERCENTAGE 42(e) 

 PROPERTY 1 

 

 1880 AMORTIZATION FOR THIS YEAR PT VI 12 790 - 801 N 

 PROPERTY 1 42(f) 

 

 1890 AMORTIZATION PT VI 20 802 - 821 A/N 

 DESCRIPTION OF PROPERTY 42(a) 

 PROPERTY 2 

 

 1900 AMORTIZATION PT VI 8 822 - 829 FORMAT: YYYYMMDD or 

 DATE ACQUIRED 42(b) OR BLANK 

 PROPERTY 2 

 

 1910 AMORTIZATION PT VI 12 830 - 841 N 

 COST OR OTHER BASIS 42(c) 

 PROPERTY 2 

 

 1920 AMORTIZATION PT VI 9 842 - 850 A/N 

 CODE SECTION 42(d) 

 PROPERTY 2 

 

 1930 AMORTIZATION PT VI 6 851 - 856 N 

 PERIOD OR PERCENTAGE 42(e) 

 PROPERTY 2 

 

 1940 AMORTIZATION FOR THIS YEAR PT VI 12 857 - 868 N 

 PROPERTY 2 42(f) 

 

 1950 AMORTIZATION COSTS PT VI 12 869 - 880 N 

 43 

 

 1960 TOTAL PT VI 12 881 - 892 N 

 44 

 

*1965 ATTACH ADDITIONAL INFORMATION PT VI 6 893 - 898 "STMbnn" OR BLANK 

 

 NOTE: USE FIELD #1965 AS A STATEMENT (STM) REFERENCE IF ADDITIONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED IN PART VI, LINE 40. 

 A MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE ALLOWED. 

 

 RECORD TERMINUS CHARACTER 1 899 - 899 "#" 

 
Publication 1438 December 2013 Page 132

SECTION C FORM 4684 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0774 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4684bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER 

 

*0020 PERSONAL USE PROPERTY 6 52 - 57 "STMbnn" OR BLANK 

 STATEMENT 

 

 NOTE: USE FIELD # 020 AS A STATEMENT (STM) REFERENCE IF ADDITIONAL INFORMATION

 OR ATTACHMENTS ARE NEEDED IN PART A. A MAXIMUM OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE 

 ALLOWED. ALSO, USE FIELD 0020 TO REFERENCE REVENUE PROCEDURE 2010-36.COMPLETE ONLY THE 

 APPLICABLE LINES OF FORM 4684 AS PER FORM INSTRUCTIONS FOR CLAIMING BENEFITS OF REV. 

 PROC.2010-36. USE A SEPARATE FORM 4684 FOR OTHER CASUALTY OR THEFT LOSS CLAIMS.

 

 

 0030 DESCRIPTION OF PROPERTIES 1A 56 58 - 113 A/N OR BLANK 

 

 0040 COST OR OTHER BASIS 2A 12 114 - 125 N 

 

 0050 INSURANCE 3A 12 126 - 137 N 

 

 0060 GAIN FROM CASUALTY 4A 12 138 - 149 N *** 

 OR THEFT 

 

 0070 FAIR MARKET VALUE 5A 12 150 - 161 N 

 BEFORE CASUALTY OR THEFT 

 

 0080 FAIR MARKET VALUE 6A 12 162 - 173 N 

 AFTER CASUALTY OR THEFT 

 

 0090 LINE 5 MINUS LINE 6 7A 12 174 - 185 N 

 

 0100 SMALLER OF LINE 2 8A 12 186 - 197 N 

 OR LINE 7 

 

 0110 LINE 8 MINUS LINE 3 9A 12 198 - 209 N 

 

 0120 DESCRIPTION OF PROPERTIES 1B 56 210 - 265 A/N OR BLANK 

 

 0130 COST OR OTHER BASIS 2B 12 266 - 277 N 

 

 0140 INSURANCE 3B 12 278 - 289 N 

 

 0150 GAIN FROM CASUALTY 4B 12 290 - 301 N *** 

 OR THEFT 

 

 0160 FAIR MARKET VALUE 5B 12 302 - 313 N 

 BEFORE CASUALTY OR THEFT
Publication 1438 December 2013 Page 133

 

 SECTION C FORM 4684 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0170 FAIR MARKET VALUE 6B 12 314 - 325 N 

 AFTER CASUALTY OR THEFT 

 

 0180 LINE 5 MINUS LINE 6 7B 12 326 - 337 N 

 

 0190 SMALLER OF LINE 2 8B 12 338 - 349 N 

 OR LINE 7 

 

 0200 LINE 8 MINUS LINE 3 9B 12 350 - 361 N 

 

 0210 DESCRIPTION OF PROPERTIES 1C 56 362 - 417 A/N OR BLANK 

 

 0220 COST OR OTHER BASIS 2C 12 418 - 429 N 

 

 0230 INSURANCE 3C 12 430 - 441 N 

 

 0240 GAIN FROM CASUALTY 4C 12 442 - 453 N *** 

 OR THEFT 

 

 0250 FAIR MARKET VALUE 5C 12 454 - 465 N 

 BEFORE CASUALTY OR THEFT 

 

 0260 FAIR MARKET VALUE 6C 12 466 - 477 N 

 AFTER CASUALTY OR THEFT 

 

 0270 LINE 5 MINUS LINE 6 7C 12 478 - 489 N 

 

 0280 SMALLER OF LINE 2 8C 12 490 - 501 N 

 OR LINE 7 

 

 0290 LINE 8 MINUS LINE 3 9C 12 502 - 513 N 

 

 0300 DESCRIPTION OF PROPERTIES 1D 56 514 - 569 A/N OR BLANK 

 

 0310 COST OR OTHER BASIS 2D 12 570 - 581 N 

 

 0320 INSURANCE 3D 12 582 - 593 N 

 

 0330 GAIN FROM CASUALTY 4D 12 594 - 605 N *** 

 OR THEFT 

 

 0340 FAIR MARKET VALUE 5D 12 606 - 617 N 

 BEFORE CASUALTY OR THEFT 

 

 0350 FAIR MARKET VALUE 6D 12 618 - 629 N 

 AFTER CASUALTY OR THEFT 

 

 0360 LINE 5 MINUS LINE 6 7D 12 630 - 641 N 

 

 0370 SMALLER OF LINE 2 8D 12 642 - 653 N 

 OR LINE 7 

 

 0380 LINE 8 MINUS LINE 3 9D 12 654 - 665 N 

 

 0390 TOTAL CASUALTY OR 10 12 666 - 677 N 

 THEFT LOSS 

 

 0400 SMALLER OF LINE 10 11 12 678 - 689 N 

 OR $500 

 

 0410 LINE 10 MINUS LINE 11 12 12 690 - 701 N 
Publication 1438 December 2013 Page 134

 SECTION C FORM 4684 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0420 COMBINE ALL LINE 12 13 12 702 - 713 N 

 AMOUNTS - FORM 4684 

 

 0430 COMBINE ALL LINE 4 14 12 714 - 725 N 

 AMOUNTS - FORM 4684 

 

 0440 COMPARISON OF LINE 14 TO 15 12 726 - 737 N 

 LINE 13 

 

 0450 COMPARISION OF LINE 14 TO 16 12 738 - 749 N 

 LINE 13 

 

 

 0520 ADJUST GROSS INCOME FROM 17 12 750 - 761 N 

 FORM 1040, OR APPLICABLE AMOUNT

 FROM OTHER RETURN

 0530 SUBTRACT LINE 17 FROM LINE 16 18 12 762 - 773 N 

 

 RECORD TERMINUS CHARACTER 1 774 - 774 "#" 

 

 

 

 

 
Publication 1438 December 2013 Page 135

SECTION C FORM 4684 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1110 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0550 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0551 FORM NUMBER 6 15 - 20 "4684bb" 

 

 0552 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0553 EMPLOYEE IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0554 FILLER 1 35 - 35 BLANK 

 

 0555 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

*0560 BUSINESS AND INCOME 6 43 - 48 "STMbnn" OR 

 PRODUCING PROPERTY BLANK 

 

 NOTE: IF MORE SPACE IS NEEDED FOR SECTION B USE FIELD *510 AS A STATEMENT 

 (STM) REFERENCE. 

 

 0570 DESCRIPTION OF PROPERTIES PT I 56 49 - 104 A/N OR BLANK 

 19A 

 

 0580 COST OR ADJUSTED BASIS PT I 12 105 - 116 N 

 20A 

 

 0590 INSURANCE PT I 12 117 - 128 N 

 21A 

 

 0600 GAIN FROM CASUALTY PT I 12 129 - 140 N *** 

 OR THEFT 22A 

 

 0610 FAIR MARKET VALUE PT I 12 141 - 152 N 

 BEFORE CASUALTY OR THEFT 23A 

 

 0620 FAIR MARKET VALUE PT I 12 153 - 164 N 

 AFTER CASUALTY OR THEFT 24A 

 

 0630 LINE 28 MINUS LINE 26 PT I 12 165 - 176 N 

 25A 

 

0640 SMALLER OF LINE PT I 12 177 - 188 N 

 23 OR LINE 28 26A 

 

 0645 FORM 8829 INDICATOR PT I 5 189 - 193 F8829 OR 

 27A BLANK 

 0700 LINE 24 MINUS LINE 29 PT I 12 194 - 205 N 

 27A 

 

@0705 COMPUTATION OF LOSS PT I 6 206 - 211 "STMbnn" 

 27A OR BLANK 

 

0710 DESCRIPTION OF PROPERTIES PT I 56 212 - 267 A/N OR BLANK 

 19B 

 

 

 
Publication 1438 December 2013 Page 136

 SECTION C FORM 4684 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0720 COST OR ADJUSTED BASIS PT I 12 268 - 279 N 

 20B 

 

 0730 INSURANCE PT I 12 280 - 291 N 

 21B 

 

 0740 GAIN FROM CASUALTY PT I 12 292 - 303 N *** 

 OR THEFT 22B 

 

 0750 FAIR MARKET VALUE PT I 12 304 - 315 N 

 BEFORE CASUALTY OR THEFT 23B 

 

 0760 FAIR MARKET VALUE PT I 12 316 - 327 N 

 AFTER CASUALTY OR THEFT 24B 

 

 0770 LINE 27 MINUS LINE 26 PT I 12 328 - 339 N 

 25B 

 

 0780 SMALLER OF LINE PT I 12 340 - 351 N 

 23 OR LINE 28 26B 

 

 0785 FORM 8829 INDICATOR PT I 5 352 - 356 F8829 OR BLANK 

 27B 

 

 0790 LINE 24 MINUS LINE 29 PT I 12 357 - 368 N 

 27B 

 

 0800 DESCRIPTION OF PROPERTIES PT I 56 369 - 424 A/N OR BLANK 

 19C 

 

 0810 COST OR ADJUSTED BASIS PT I 12 425 - 436 N 

 20C 

 

 0820 INSURANCE PT I 12 437 - 448 N 

 21C 

 

 0830 GAIN FROM CASUALTY PT I 12 449 - 460 N *** 

 OR THEFT 22C 

 

 0840 FAIR MARKET VALUE PT I 12 461 - 472 N 

 BEFORE CASUALTY OR THEFT 23C 

 

 0850 FAIR MARKET VALUE PT I 12 473 - 484 N 

 AFTER CASUALTY OR THEFT 24C 

 

 0860 LINE 27 MINUS LINE 26 PT I 12 485 - 496 N 

 25C 

 

 0870 SMALLER OF LINE PT I 12 497 - 508 N 

 23 OR LINE 28 26C 

 

 0875 FORM 8829 INDICATOR PT I 5 509 - 513 F8829 OR BLANK 

 27C 

 0880 LINE 24 MINUS LINE 29 PT I 12 514 - 525 N 

 27C 

 

 0890 DESCRIPTION OF PROPERTIES PT I 56 526 - 581 A/N OR BLANK 

 19D 

 

 0900 COST OR ADJUSTED BASIS PT I 12 582 - 593 N 

 20D 

 

 0910 INSURANCE PT I 12 594 - 605 N 

 21D 
Publication 1438 December 2013 Page 137

 

 SECTION C FORM 4684 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0920 GAIN FROM CASUALTY PT I 12 606 - 617 N *** 

 OR THEFT 22D 

 

 0930 FAIR MARKET VALUE PT I 12 618 - 629 N 

 BEFORE CASUALTY OR THEFT 23D 

 0940 FAIR MARKET VALUE PT I 12 630 - 641 N 

 AFTER CASUALTY OR THEFT 24D 

 

 0950 LINE 27 MINUS LINE 26 PT I 12 642 - 653 N 

 25D 

 

 0960 SMALLER OF LINE PT I 12 654 - 665 N 

 23 OR LINE 28 26D 

 

 0965 FORM 8829 INDICATOR PT I 5 666 - 670 F8829 OR BLANK 

 27D 

 0970 LINE 24 MINUS LINE 29 PT I 12 671 - 682 N 

 27D 

 

 0980 TOTAL CASUALTY OR PT I 12 683 - 694 N 

 THEFT LOSS 28 

 

 0990 SHORT-CASUALTY OR PT II 25 695 - 719 A/N OR BLANK 

 THEFT DESCRIPTION 29(a) 

 (FIRST LINE) 

 

 1000 TRADE BUSINESS RENTAL PT II 12 720 - 731 N *** 

 ROYALTY PROPERTY 29(b)(i) 

 

 1010 SHORT-INCOME PT II 12 732 - 743 N *** 

 PRODUCING PROPERTY 29(b)(ii) 

 

 1020 SHORT-GAINS FROM PT II 12 744 - 755 N 

 CASUALTIES OR THEFTS 29(c) 

 

 1030 SHORT-CASUALTY OR PT II 25 756 - 780 A/N OR BLANK 

 THEFT DESCRIPTION 29(a) 

 (SECOND LINE) 

 

 1040 TRADE BUSINESS RENTAL PT II 12 781 - 792 N *** 

 ROYALTY PROPERTY 29(b)(i) 

 

 1050 SHORT-INCOME PT II 12 793 - 804 N *** 

 PRODUCING PROPERTY 29(b)(ii) 

 

 1060 SHORT-CASUALTY OR THEFT PT II 12 805 - 816 N 

 DESCRIPTION 29(c) 

 

 1070 SHORT-TOTALS PT II 12 817 - 828 N *** 

 TRADE, BUSINESS, RENTAL, 30(b)i 

 ROYALTY 

 

 1080 SHORT-TOTALS INCOME PT II 12 829 - 840 N *** 

 PRODUCING PROPERTY 30(b)ii 

 

 1090 SHORT-TOTALS FROM PT II 12 841 - 852 N 

 CASUALTIES OR THEFTS 30(c) 

 

 1100 PAL INDICATOR PT II 3 853 - 855 "PAL" OR BLANK 

 31 (c) 

 

 
Publication 1438 December 2013 Page 138

 SECTION C FORM 4684 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1110 NET GAIN OR LOSS PT II 12 856 - 867 N 

 31(c) 

 

 1120 PAL INDICATOR PT II 3 868 - 870 "PAL" OR BLANK 

 32 (c)

 

 1130 AMOUNT FROM LINE 33b(ii) PT II 12 871 - 882 N 

 32(c) 

 

 1140 CASUALTY OR THEFT GAINS PT II 12 883 - 894 N 

 FROM FORM 4797 33(c) 

 

 1150 LONG-CASUALTY THEFT PT II 25 895 - 919 A/N OR BLANK 

 DESCRIPTION 34(a) 

 (FIRST LINE) 

 

 1160 TRADE, BUSINESS, RENTAL, PT II 12 920 - 931 N *** 

 ROYALTY PROPERTY 34(b)i 

 

 

 1170 LONG TERM GAINS FROM INCOME PT II 12 932 - 943 N *** 

 PRODUCING PROPERTY (1) 34(b)ii 

 

 1180 GAINS FROM CASUALTIES PT II 12 944 - 955 N 

 OR THEFTS 34(c) 

 

 1190 LONG-CASUALTY THEFT PT II 25 956 - 980 A/N OR BLANK 

 DESCRIPTION 34(a) 

 (SECOND LINE) 

 

 1200 TRADE, BUSINESS, RENTAL PT II 12 981 - 992 N *** 

 ROYALTY PROPERTY 34(b)i 

 

 1210 LONG TERM GAINS FROM INCOME PT II 12 993 - 1004 N *** 

 PRODUCING PROPERTY 34(b)ii 

 

 1220 GAINS FROM CASUALTIES PT II 12 1005 - 1016 N 

 OR THEFTS 34(c) 

 

 1230 LONG-TOTAL LOSSES PT II 12 1017 - 1028 N *** 

 TRADE, BUSINESS, RENTAL, 35(b)i 

 ROYALTY 

 

 1240 LONG-TOTAL LOSSES INCOME PT II 12 1029 - 1040 N *** 

 PRODUCING PROPERTY 35(b)ii 

 

 1250 LONG-TOTAL GAINS PT II 12 1041 - 1052 N 

 36 

 

 1260 ADD AMOUNTS ON LINE 35, PT II 12 1053 - 1064 N 

 COLS. (b)(i) AND (b)(ii) 37 

 

 1270 PAL INDICATOR PT II 3 1065 - 1067 "PAL" OR BLANK 

 38(a) 

 

 1280 NET GAIN/LOSS PT II 12 1068 - 1079 N 

 COMBINE LINE 38(b)(i) AND 38(a) 

 LINE 39 

 

 1290 PAL INDICATOR PT II 3 1080 - 1082 "PAL" OR BLANK 

 38(b) 

 

 1300 LINE 35 AMOUNT COL. (b)(ii) PT II 12 1083 - 1094 N 

 38(b) 

 
Publication 1438 December 2013 Page 139

 

 SECTION C FORM 4684 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1310 LOSS ON LINE 40 IS EQUAL TO PT II 12 1095 - 1106 N 

 OR LESS THAN THE GAIN ON 39 

 LINE 39 

 

 1320 PAL INDICATOR PT II 3 1107 - 1109 "PAL" OR BLANK 

 39 

 RECORD TERMINUS CHARACTER 1 1110 - 1110 "#" 
Publication 1438 December 2013 Page 140

SECTION C FORM 4684 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0388 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 1340 RECORD ID 6 9 - 14 "FRMbbb" 

 

 1341 FORM NUMBER 6 15 - 20 "4684bb" 

 

 1342 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 1343 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 1344 FILLER 1 35 - 35 BLANK 

 

 1345 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 1350 INTIAL INVESTMENT PTI 12 43 - 54 N 

 40 

 

 1360 SUBSEQUENT INVESTMENT PTI 12 55 - 66 N 

 41 

 

 1370 INCOME REPORTED PTI 12 67 - 78 N 

 42

 1380 ADD LINES 40,41 AND 42 PTI 12 79 - 90 N 

 43

 1390 WITHDRAWALS PTI 12 91 - 102 N 

 44 

 1400 LINE 43 MINUS LINE 44 PTI 12 103 - 114 N 

 45 

 

 1410 POTENTIAL THIRD-PARTY PTI 12 115 - 126 N 

 RECOVER 46 

 

 1420 MULTIPLY LINE 46 BY LINE 45 PTI 12 127 - 138 N 

 47 

 

 1430 ACTUAL RECOVERY PTI 12 139 - 150 N 

 48

 1440 (SIPC) RECOVERY PTI 12 151 - 162 N 

 49 

 

 1450 TOTAL RECOVERY PTI 12 163 - 174 N 

 50 

 

 1460 LINE 47 MINUS LINE 50 PTI 12 175 - 186 N 

 51

 1470 SPECIFIED FRAD ARRANGEMENT PTII 35 187 - 221 A/N 

 INDIVIDUAL OR ENTITY 

 1480 TAXPAYER ID NUMBER PTII 9 222 - 230 N 

 

 1490 ADDRESS OF INDIVIDUAL PTII 35 231 - 265 A/N 

 OR ENTITY 

 
Publication 1438 December 2013 Page 141

SECTION C FORM 4684 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1500 CITY NAME PTII 22 266 - 287 A/N 

 

 

 1510 STATE CODE PTII 2 288 - 289 N 

 

 

 1520 ZIP CODE PTII 12 290 - 301 nnnnnnnnnbbb 

 nnnnnbbbbbbb

 BLANK

 1530 DESCRIPTION PTII 80 302 - 381 A/N 

 

@1540 DESCRIPTION PTII 6 382 - 387 “STMbbnn” or BLANK 

 STATEMENT 

 

 RECORD TERMINUS CHARACTER 1 388 - 388 "#" 

 
Publication 1438 December 2013 Page 142

 

 SECTION C FORM 4797 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0903 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4797bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER 

 

 0020 GROSS PROCEEDS FROM 1 12 52 - 63 N 

 REAL ESTATE 

 

 0040 DESCRIPTION OF PROPERTY PT I 15 64 - 78 A/N 

 ITEM 1 2(a) 

 

 0050 DATE ACQUIRED PT I 8 79 - 86 FORMAT: YYYYMMDD 

 ITEM 1 2(b) "INHERIT" OR BLANK 

 

 0060 DATE SOLD PT I 8 87 - 94 FORMAT: YYYYMMDD 

 ITEM 1 2(c) OR BLANK 

 

 0070 GROSS SALES PRICE PT I 12 95 - 106 N 

 ITEM 1 2(d) 

 

 0080 DEPRECIATION ALLOWED PT I 12 107 - 118 N 

 ITEM 1 2(e) 

 

 0090 COST OR OTHER BASIS PT I 12 119 - 130 N 

 ITEM 1 2(f) 

 

 0100 GAIN OR LOSS PT I 12 131 - 142 N 

 ITEM 1 2(g) 

 

 0120 DESCRIPTION OF PROPERTY PT I 15 143 - 157 A/N 

 ITEM 2 2(a) 

 

 0130 DATE ACQUIRED PT I 8 158 - 165 FORMAT: YYYYMMDD 

 ITEM 2 2(b) "INHERIT" OR BLANK 

 

 0140 DATE SOLD PT I 8 166 - 173 FORMAT: YYYYMMDD 

 ITEM 2 2(c) OR BLANK 

 

 0150 GROSS SALES PRICE PT I 12 174 - 185 N 

 ITEM 2 2(d) 

 

 0160 DEPRECIATION ALLOWED PT I 12 186 - 197 N 

 ITEM 2 2(e) 

 

 0170 COST OR OTHER BASIS PT I 12 198 - 209 N 

 ITEM 2 2(f) 

 

 
Publication 1438 December 2013 Page 143

 SECTION C FORM 4797 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0180 GAIN OR LOSS PT I 12 210 - 221 N 

 ITEM 2 2(g) 

 

 0200 DESCRIPTION OF PROPERTY PT I 15 222 - 236 A/N 

 ITEM 3 2(a) 

 

 0210 DATE ACQUIRED PT I 8 237 - 244 FORMAT: YYYYMMDD 

 ITEM 3 2(b) "INHERIT" OR BLANK 

 

 0220 DATE SOLD PT I 8 245 - 252 FORMAT: YYYYMMDD 

 ITEM 3 2(c) OR BLANK 

 

 0230 GROSS SALES PRICE PT I 12 253 - 264 N 

 ITEM 3 2(d) 

 

 0240 DEPRECIATION ALLOWED PT I 12 265 - 276 N 

 ITEM 3 2(e) 

 

 0250 COST OR OTHER BASIS PT I 12 277 - 288 N 

 ITEM 3 2(f) 

 

 0260 GAIN OR LOSS PT I 12 289 - 300 N 

 ITEM 3 2(g) 

 

 0280 DESCRIPTION OF PROPERTY PT I 15 301 - 315 A/N 

 ITEM 4 2(a) 

 

 0290 DATE ACQUIRED PT I 8 316 - 323 FORMAT: YYYYMMDD 

 ITEM 4 2(b) "INHERIT" OR BLANK 

 

 0300 DATE SOLD PT I 8 324 - 331 FORMAT: YYYYMMDD 

 ITEM 4 2(c) OR BLANK 

 

 0310 GROSS SALES PRICE PT I 12 332 - 343 N 

 ITEM 4 2(d) 

 

 0320 DEPRECIATION ALLOWED PT I 12 344 - 355 N 

 ITEM 4 2(e) 

 

 0330 COST OR OTHER BASIS PT I 12 356 - 367 N 

 ITEM 4 2(f) 

 

 0340 GAIN OR LOSS PT I 12 368 - 379 N 

 ITEM 4 2(g) 

 

*0345 (A) DESCRIPTION OF PROPERTY PT I 6 380 - 385 "STMbnn" 

 OR BLANK 

 

 NOTE: USE FIELD #0345 AS A STATEMENT (STM) REFERENCE IF ADDITIONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART I, LINE 2. 

 A MAXIMUM OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED. 

 

 0600 PT II, SECTION B, GAIN FROM PT I 12 386 - 397 N 

 FORM 4684 3(g) 

 

 0610 SEC 1231 GAIN PT 1 12 398 - 409 N 

 FORM 6252 LINE 26 OR 37 4(g) 

 

 0615 SEC 1231 GAIN/LOSS PT 1 12 410 - 421 N 

 FROM FORM 8824 5(g) 

 

 0620 GAIN ON LINE 32 PT I 12 422 - 433 N 

 6(g) 

 
Publication 1438 December 2013 Page 144

 SECTION C FORM 4797 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0650 COMBINE LINES 2 - 6 PT I 12 434 - 445 N 

 7(g) 

 

 0660 NONRECAPTURED LOSSES FROM PT I 12 446 - 457 N 

 PRIOR YEARS 8(g) 

 

 0670 LINE 7 MINUS LINE 8 PT I 12 458 - 469 N 

 9(g) 

 

 0690 ORDINARY GAINS AND LOSSES PT II 15 470 - 484 A/N 

 DESCRIPTION OF PROPERTY 10(a) 

 ITEM 1 

 

 0700 ORDINARY GAINS AND LOSSES PT II 8 485 - 492 FORMAT: YYYYMMDD 

 DATE ACQUIRED 10(b) "INHERIT" OR BLANK 

 ITEM 1 

 

 0710 ORDINARY GAINS AND LOSSES PT II 8 493 - 500 FORMAT: YYYYMMDD 

 DATE SOLD 10(c) OR BLANK 

 ITEM 1 

 

 0720 ORDINARY GAINS AND LOSSES PT II 12 501 - 512 N 

 GROSS SALES PRICE 10(d) 

 ITEM 1 

 

 0730 ORDINARY GAINS AND LOSSES PT II 12 513 - 524 N 

 DEPRECIATION ALLOWED 10(e) 

 ITEM 1 

 

 0740 ORDINARY GAINS AND LOSSES PT II 12 525 - 536 N 

 COST OR OTHER BASIS 10(f) 

 ITEM 1 

 

 0750 ORDINARY GAINS AND LOSSES PT II 12 537 - 548 N 

 ITEM 1 10(g) 

 

 0770 ORDINARY GAINS AND LOSSES PT II 15 549 - 563 A/N 

 DESCRIPTION OF PROPERTY 10(a) 

 ITEM 2 

 

 0780 ORDINARY GAINS AND LOSSES PT II 8 564 - 571 FORMAT: YYYYMMDD 

 LOSSES DATE ACQUIRED 10(b) "INHERIT" OR BLANK 

 ITEM 2 

 

 0790 ORDINARY GAINS AND LOSSES PT II 8 572 - 579 FORMAT: YYYYMMDD 

 DATE SOLD 10(c) OR BLANK 

 ITEM 2 

 

 0800 ORDINARY GAINS AND LOSSES PT II 12 580 - 591 N 

 GROSS SALES PRICE 10(d) 

 ITEM 2 

 

 0810 ORDINARY GAINS AND LOSSES PT II 12 592 - 603 N 

 DEPRECIATION ALLOWED 10(e) 

 ITEM 2 

 

 0820 ORDINARY GAINS AND LOSSES PT II 12 604 - 615 N 

 COST OR OTHER BASIS 10(f) 

 ITEM 2 

 

 0830 ORDINARY GAINS AND LOSSES PT II 12 616 - 627 N 

 ITEM 2 10(g) 

 

 
Publication 1438 December 2013 Page 145

 SECTION C FORM 4797 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0850 ORDINARY GAINS AND LOSSES PT II 15 628 - 642 A/N 

 DESCRIPTION OF PROPERTY 10(a) 

 ITEM 3 

 

 0860 ORDINARY GAINS AND LOSSES PT II 8 643 - 650 FORMAT: YYYYMMDD 

 LOSSES DATE ACQUIRED 10(b) "INHERIT" OR BLANK 

 ITEM 3 

 

 0870 ORDINARY GAINS AND LOSSES PT II 8 651 - 658 FORMAT: YYYYMMDD 

 DATE SOLD 10(c) OR BLANK 

 ITEM 3 

 

 0880 ORDINARY GAINS AND LOSSES PT II 12 659 - 670 N 

 GROSS SALES PRICE 10(d) 

 ITEM 3 

 

 0890 ORDINARY GAINS AND LOSSES PT II 12 671 - 682 N 

 DEPRECIATION ALLOWED 10(e) 

 ITEM 3 

 

 0900 ORDINARY GAINS AND LOSSES PT II 12 683 - 694 N 

 COST OR OTHER BASIS 10(f) 

 ITEM 3 

 

 0910 ORDINARY GAINS AND LOSSES PT II 12 695 - 706 N 

 ITEM 3 10(g) 

 

 0930 ORDINARY GAINS AND LOSSES PT II 15 707 - 721 A/N 

 DESCRIPTION OF PROPERTY 10(a) 

 ITEM 4 

 

 0940 ORDINARY GAINS AND LOSSES PT II 8 722 - 729 FORMAT: YYYYMMDD 

 LOSSES DATE ACQUIRED 10(b) "INHERIT" OR BLANK 

 ITEM 4 

 

 0950 ORDINARY GAINS AND LOSSES PT II 8 730 - 737 FORMAT: YYYYMMDD 

 DATE SOLD 10(c) OR BLANK 

 ITEM 4 

 

 0960 ORDINARY GAINS AND LOSSES PT II 12 738 - 749 N 

 GROSS SALES PRICE 10(d) 

 ITEM 4 

 

 0970 ORDINARY GAINS AND LOSSES PT II 12 750 - 761 N 

 DEPRECIATION ALLOWED 10(e) 

 ITEM 4 

 

 0980 ORDINARY GAINS AND LOSSES PT II 12 762 - 773 N 

 COST OR OTHER BASIS 10(f) 

 ITEM 4 

 

 0990 ORDINARY GAINS AND LOSSES PT II 12 774 - 785 N 

 ITEM 4 10(g) 

 

*0995 DESCRIPTION OF PT II 6 786 - 791 "STMbnn" 

 PROPERTY OR BLANK 

 

 NOTE: USE FIELD # 0995 AS A STATEMENT (STM) REFERENCE IF ADDITONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART II, LINE 10. 

 A MAXIMUM OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED. 

 

 1250 LOSS FROM LINE 7 PT II 12 792 - 803 N *** 

 11 

 
Publication 1438 December 2013 Page 146

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1260 GAIN FROM LINE 7 OR PT II 12 804 - 815 N 

 AMOUNT FROM LINE 8 12 

 

 1270 NET GAIN FROM LINE 31 PT II 12 816 - 827 N 

 13 

 

 1275 PAL INDICATOR PT II 3 828 - 830 "PAL" OR BLANK 

 14 

 

 1280 PT II, SECTION B, NET GAINS PT II 12 831 - 842 N 

 AND LOSSES FROM FORM 4684 14 

 

 1300 ORDINARY GAIN FROM PT II 12 843 - 854 N 

 INSTALLMENT SALES 15 

 FORM 6252 LINE 25 OR 36 

 

 1305 ORDINARY GAIN OR LOSS FROM PT II 12 855 - 866 N 

 LIKE KIND EXCHANGE 16 

 

 1340 COMBINE LINES 10-16 PT II 12 867 - 878 N 

 17 

 

 1350 PT II, SECTION B, TOTAL LOSS PT II 12 879 - 890 NO ENTRY 

 FROM FORM 4684 18(a) 

 

 1360 INDIVIDUAL RETURN PT II 12 891 - 902 NO ENTRY 

 GAIN OR LOSS 18(b) 

 

 RECORD TERMINUS CHARACTER 1 903 - 903 "#" 

 

 
Publication 1438 December 2013 Page 147

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1395 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 1380 RECORD ID 6 9 - 14 "FRMbbb" 

 

 1381 FORM NUMBER 6 15 - 20 "4797bb" 

 

 1382 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 1383 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (PARTNERSHIP'S EIN) nnnnnnnnn 

 

 1384 FILLER 1 35 - 35 BLANK 

 

 1385 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 1400 DESCRIPTION OF PROPERTY PT III 40 43 - 82 A/N 

 PROPERTY A 19A 

 

 1410 GAIN FROM DISPOSITION PT III 8 83 - 90 FORMAT: YYYYMMDD 

 DATE ACQUIRED 19 A(b) OR BLANK 

 PROPERTY A 

 

 1420 GAIN FROM DISPOSITION PT III 8 91 - 98 FORMAT: YYYYMMDD 

 DATE SOLD 19 A(c) OR BLANK 

 PROPERTY A 

 

 1430 GROSS SALES PRICE PT III 12 99 - 110 N 

 PROPERTY A 20 A 

 

 1440 COST OR OTHER BASIS PT III 12 111 - 122 N 

 PLUS EXPENSE 21 A 

 PROPERTY A 

 

 1450 DEPRECIATION PT III 12 123 - 134 N 

 PROPERTY A 22 A 

 

 1460 ADJUSTED BASIS PT III 12 135 - 146 N 

 LINE 21 MINUS LINE 22 23 A 

 PROPERTY A 

 

 1470 TOTAL GAIN PT III 12 147 - 158 N 

 LINE 20 MINUS LINE 23 24 A 

 PROPERTY A 

 

 1480 SEC 1245 DEPRECIATION PT III 12 159 - 170 N 

 PROPERTY A 25a A 

 

 1490 SEC 1245 SMALLER OF PT III 12 171 - 182 N 

 24 OR 25a 25b A 

 PROPERTY A 

 

 1500 SEC 1250 ADDITIONAL PT III 12 183 - 194 N 

 DEPRECIATION AFTER 1975 26a A 

 PROPERTY A 

 

 1510 SEC 1250 APPLICABLE PT III 12 195 - 206 N 

 PERCENTAGE 26b A 

 SMALLER OF LINE 24 OR 26a 

 PROPERTY A 

 
Publication 1438 December 2013 Page 148

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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1520 SEC 1250 PT III 12 207 - 218 N 

 LINE 24 MINUS LINE 26a 26c A 

 PROPERTY A 

 

 1530 SEC 1250 ADDITIONAL PT III 12 219 - 230 N 

 DEPRECIATION AFTER 1969 26d A 

 BEFORE 1976 

 PROPERTY A 

 

 1540 SEC 1250 APPLICABLE PT III 12 231 - 242 N 

 PERCENTAGE 26e A 

 SMALLER OF 26c OR 26d 

 PROPERTY A 

 

 1550 SEC 291 AMOUNT PT III 12 243 - 254 NO ENTRY 

 PROPERTY A 26f A 

 

 1560 ADD LINES 26b, e AND f PT III 12 255 - 266 N 

 PROPERTY A 26g A 

 

 1570 SEC 1252 SOIL, WATER PT III 12 267 - 278 N 

 AND LAND EXPENSES 27a A 

 PROPERTY A 

 

 1580 SEC 1252 27a TIMES PT III 12 279 - 290 N 

 APPLICATION PERCENTAGE 27b A 

 PROPERTY A 

 

 1590 SEC 1252 SMALLER OF PT III 12 291 - 302 N 

 LINE 24 OR 27b 27c A 

 PROPERTY A 

 

 1600 SEC 1254 INTANGIBLE PT III 12 303 - 314 N 

 DRILLING AND DEVELOPMENT 28a A 

 PROPERTY A 

 

 1610 SEC 1254 SMALLER OF PT III 12 315 - 326 N 

 LINE 24 OR 28a 28b A 

 PROPERTY A 

 

 1620 SEC 1255 APPLICABLE PT III 12 327 - 338 N 

 PERCENTAGE 29a A 

 PROPERTY A 

 

 1630 SEC 1255 SMALLER OF PT III 12 339 - 350 N 

 LINE 24 OR 29a 29b A 

 PROPERTY A 

 

 1640 DESCRIPTION OF PROPERTY PT III 40 351 - 390 A/N 

 PROPERTY B 19 B 

 

 1650 GAIN FROM DISPOSITION PT III 8 391 - 398 FORMAT: YYYYMMDD 

 DATE ACQUIRED 19 B(b) OR BLANK 

 PROPERTY B 

 

 1660 GAIN FROM DISPOSITION PT III 8 399 - 406 FORMAT: YYYYMMDD 

 DATE SOLD 19 B(c) OR BLANK 

 PROPERTY B 

 

 1670 GROSS SALES PRICE PT III 12 407 - 418 N 

 PROPERTY B 20 B 

 
Publication 1438 December 2013 Page 149

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1680 COST OR OTHER BASIS PT III 12 419 - 430 N 

 PLUS EXPENSE 21 B 

 PROPERTY B 

 

 1690 DEPRECIATION PT III 12 431 - 442 N 

 PROPERTY B 22 B 

 

 1700 ADJUSTED BASIS PT III 12 443 - 454 N 

 LINE 21 MINUS LINE 22 23 B 

 PROPERTY B 

 

 1710 TOTAL GAIN PT III 12 455 - 466 N 

 LINE 20 MINUS LINE 23 24 B 

 PROPERTY B 

 

 1720 SEC 1245 DEPRECIATION PT III 12 467 - 478 N 

 PROPERTY B 25a B 

 

 1730 SEC 1245 SMALLER OF PT III 12 479 - 490 N 

 24 OR 25a 25b B 

 PROPERTY B 

 

 1740 SEC 1250 ADDITIONAL PT III 12 491 - 502 N 

 DEPRECIATION AFTER 1975 26a B 

 PROPERTY B 

 

 1750 SEC 1250 APPLICABLE PT III 12 503 - 514 N 

 PERCENTAGE 26b B 

 SMALLER OF LINE 24 OR 26a 

 PROPERTY B 

 

 1760 SEC 1250 PT III 12 515 - 526 N 

 LINE 24 MINUS LINE 26a 26c B 

 PROPERTY B 

 

 1770 SEC 1250 ADDITIONAL PT III 12 527 - 538 N 

 DEPRECIATION AFTER 1969 26d B 

 BEFORE 1976 

 PROPERTY B 

 

 1780 SEC 1250 APPLICABLE PT III 12 539 - 550 N 

 PERCENTAGE 26e B 

 SMALLER OF 26c OR 26d 

 PROPERTY B 

 

 1790 SEC 291 AMOUNT PT III 12 551 - 562 NO ENTRY 

 PROPERTY B 26f B 

 

 1800 ADD LINES 26b, e AND f PT III 12 563 - 574 N 

 PROPERTY B 26g B 

 

 1810 SEC 1252 SOIL, PT III 12 575 - 586 N 

 WATER AND LAND EXPENSES 27a B 

 PROPERTY B 

 

 1820 SEC 1252 27a TIMES PT III 12 587 - 598 N 

 APPLICATION PERCENTAGE 27b B 

 PROPERTY B 

 

 1830 SEC 1252 SMALLER OF PT III 12 599 - 610 N 

 LINE 24 OR 27b 27c B 

 PROPERTY B 

 
Publication 1438 December 2013 Page 150

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1840 SEC 1254 INTANGIBLE PT III 12 611 - 622 N 

 DRILLING AND DEVELOPMENT 28a B 

 PROPERTY B 

 

 1850 SEC 1254 SMALLER OF PT III 12 623 - 634 N 

 LINE 24 OR 28a 28b B 

 PROPERTY B 

 

 1860 SEC 1255 APPLICABLE PT III 12 635 - 646 N 

 PERCENTAGE 29a B 

 PROPERTY B 

 

 1870 SEC 1255 SMALLER OF PT III 12 647 - 658 N 

 LINE 24 OR 29a 29b B 

 PROPERTY B 

 

 1880 DESCRIPTION OF PROPERTY PT III 40 659 - 698 A/N 

 PROPERTY C 19 C 

 

 1890 GAIN FROM DISPOSITION PT III 8 699 - 706 FORMAT: YYYYMMDD 

 DATE ACQUIRED 19 C(b) OR BLANK 

 PROPERTY C 

 

 1900 GAIN FROM DISPOSITION PT III 8 707 - 714 FORMAT: YYYYMMDD 

 DATE SOLD 19 C(c) OR BLANK 

 PROPERTY C 

 

 1910 GROSS SALES PRICE PT III 12 715 - 726 N 

 PROPERTY C 20 C 

 

 1920 COST OR OTHER BASIS PT III 12 727 - 738 N 

 PLUS EXPENSE 21 C 

 PROPERTY C 

 

 1930 DEPRECIATION PT III 12 739 - 750 N 

 PROPERTY C 22 C 

 

 1940 ADJUSTED BASIS PT III 12 751 - 762 N 

 LINE 20 MINUS LINE 22 23 C 

 PROPERTY C 

 

 1950 TOTAL GAIN PT III 12 763 - 774 N 

 LINE 20 MINUS LINE 23 24 C 

 PROPERTY C 

 

 1960 SEC 1245 DEPRECIATION PT III 12 775 - 786 N 

 PROPERTY C 25a C 

 

 1970 SEC 1245 SMALLER OF PT III 12 787 - 798 N 

 24 OR 25a 25b C 

 PROPERTY C 

 

 1980 SEC 1250 ADDITIONAL PT III 12 799 - 810 N 

 DEPRECIATION AFTER 1975 26a C 

 PROPERTY C 

 

 1990 SEC 1250 APPLICABLE PT III 12 811 - 822 N 

 PERCENTAGE 26b C 

 SMALLER OF LINE 24 OR 26a 

 PROPERTY C 

 

 2000 SEC 1250 PT III 12 823 - 834 N 

 LINE 24 MINUS LINE 26a 26c C 

 
Publication 1438 December 2013 Page 151

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2010 SEC 1250 ADDITIONAL PT III 12 835 - 846 N 

 DEPRECIATION AFTER 1969 26d C 

 BEFORE 1976 

 PROPERTY C 

 

 2020 SEC 1250 APPLICABLE PT III 12 847 - 858 N 

 PERCENTAGE 26e C 

 SMALLER OF LINE 26c or 26d 

 PROPERTY C 

 

 2030 SEC 291 AMOUNT PT III 12 859 - 870 NO ENTRY 

 PROPERTY C 26f C 

 

 2040 ADD LINES 26b, e AND f PT III 12 871 - 882 N 

 PROPERTY C 26g C 

 

 2050 SEC 1252 SOIL, PT III 12 883 - 894 N 

 WATER AND LAND EXPENSES 27a C 

 PROPERTY C 

 

 2060 SEC 1252 27a TIMES PT III 12 895 - 906 N 

 APPLICATION PERCENTAGE 27b C 

 PROPERTY C 

 

 2070 SEC 1252 SMALLER OF PT III 12 907 - 918 N 

 LINE 24 OR 27b 27c C 

 PROPERTY C 

 

 2080 SEC 1254 INTANGIBLE PT III 12 919 - 930 N 

 DRILLING AND DEVELOPMENT 28a C 

 PROPERTY C 

 

 2090 SEC 1254 SMALLER OF PT III 12 931 - 942 N 

 LINE 24 OR 28a 28b C 

 PROPERTY C 

 

 2100 SEC 1255 APPLICABLE PT III 12 943 - 954 N 

 PERCENTAGE 29a C 

 PROPERTY C 

 

 2110 SEC 1255 SMALLER OF PT III 12 955 - 966 N 

 LINE 24 OR 29a 29b C 

 PROPERTY C 

 

 2120 DESCRIPTION OF PROPERTY PT III 40 967 - 1006 A/N 

 PROPERTY D 19 D 

 

 2130 GAIN FROM DISPOSITION PT III 8 1007 - 1014 FORMAT: YYYYMMDD 

 DATE ACQUIRED 19 D(b) OR BLANK 

 PROPERTY D 

 

 2140 GAIN FROM DISPOSITION PT III 8 1015 - 1022 FORMAT: YYYYMMDD 

 DATE SOLD 19 D(c) OR BLANK 

 PROPERTY D 

 

 2150 GROSS SALES PRICE PT III 12 1023 - 1034 N 

 PROPERTY D 20 D 

 

 2160 COST OR OTHER BASIS PT III 12 1035 - 1046 N 

 PLUS EXPENSE 21 D 

 PROPERTY D 

 

 

 
Publication 1438 December 2013 Page 152

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2170 DEPRECIATION PT III 12 1047 - 1058 N 

 PROPERTY D 22 D 

 

 2180 ADJUSTED BASIS PT III 12 1059 - 1070 N 

 LINE 21 MINUS LINE 22 23 D 

 PROPERTY D 

 

 2190 TOTAL GAIN PT III 12 1071 - 1082 N 

 LINE 20 MINUS LINE 23 24 D 

 PROPERTY D 

 

*2195 GAIN FROM DISPOSITION OF PT III 6 1083 - 1088 "STMbnn" 

 PROPERTY 19 OR BLANK 

 

 NOTE: USE FIELD # 2195 AS A STATEMENT (STM) REFERENE IF ADDITIONAL 

 INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART III. A MAXIMUM 

 OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED. 

 

 2200 SEC 1245 DEPRECIATION PT III 12 1089 - 1100 N 

 PROPERTY D 25a D 

 

 2210 SEC 1245 SMALLER OF PT III 12 1101 - 1112 N 

 24 OR 25a 25b D 

 PROPERTY D 

 

 2220 SEC 1250 ADDITIONAL PT III 12 1113 - 1124 N 

 DEPRECIATION AFTER 1975 26a D 

 PROPERTY D 

 

 2230 SEC 1250 APPLICABLE PT III 12 1125 - 1136 N 

 PERCENTAGE 26b D 

 SMALLER OF LINE 24 OR 26a 

 PROPERTY D 

 

 2240 SEC 1250 PT III 12 1137 - 1148 N 

 LINE 24 MINUS LINE 26a 26c D 

 PROPERTY D 

 

 2250 SEC 1250 ADDITIONAL PT III 12 1149 - 1160 N 

 DEPRECIATION AFTER 1969 26d D 

 BEFORE 1976 

 PROPERTY D 

 

 2260 SEC 1250 APPLICABLE PT III 12 1161 - 1172 N 

 PERCENTAGE 26e D 

 SMALLER OF 26c OR 26d 

 PROPERTY D 

 

 2270 SEC 291 AMOUNT PT III 12 1173 - 1184 NO ENTRY 

 PROPERTY D 26f D 

 

 2280 ADD LINES 26b, e AND f PT III 12 1185 - 1196 N 

 PROPERTY D 26g D 

 

 2290 SEC 1252 SOIL, PT III 12 1197 - 1208 N 

 WATER AND LAND EXPENSES 27a D 

 PROPERTY D 

 

 2300 SEC 1252 27a TIMES PT III 12 1209 - 1220 N 

 APPLICATION PERCENTAGE 27b D 

 PROPERTY D 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2310 SEC 1252 SMALLER OF PT III 12 1221 - 1232 N 

 LINE 24 OR 27b 27c D 

 PROPERTY D 

 

 2320 SEC 1254 INTANGIBLE PT III 12 1233 - 1244 N 

 DRILLING AND DEVELOPMENT 28a D 

 PROPERTY D 

 

 2330 SEC 1254 SMALLER OF PT III 12 1245 - 1256 N 

 LINE 24 OR 28a 28b D 

 PROPERTY D 

 

 2340 SEC 1255 APPLICABLE PT III 12 1257 - 1268 N 

 PERCENTAGE 29a D 

 PROPERTY D 

 

 2350 SEC 1255 SMALLER OF PT III 12 1269 - 1280 N 

 LINE 24 OR 29a 29b D 

 PROPERTY D 

 

 2360 TOTAL GAINS ALL PROPERTIES PT III 12 1281 - 1292 N 

 30 

 

 2370 COLUMNS A THROUGH D PT III 12 1293 - 1304 N 

 31 

 

 2380 SUBTRACT LINE 31 PT III 12 1305 - 1316 N 

 FROM LINE 30 32 

 

 2420 EXPENSE DEDUCTION OR PT IV 12 1317 - 1328 N 

 RECOVERY DEDUCTION 33(a) 

 SEC 179 

 

 2430 EXPENSE DEDUCTION OR PT IV 12 1329 - 1340 N 

 RECOVERY DEDUCTION 33(b) 

 SEC 280F 

 

 2440 DEPRECIATION OR RECOVERY PT IV 12 1341 - 1352 N 

 SEC 179 34(a) 

 

 2450 DEPRECIATION OR RECOVERY PT IV 12 1353 - 1364 N 

 SEC 280F 34(b) 

 

 2460 LINE 33 MINUS LINE 34 PT IV 12 1365 - 1376 N 

 SEC 179 35(a) 

 

 2470 LINE 33 MINUS LINE 34 PT IV 12 1377 - 1388 N 

 SEC 280F 35(b) 

 

*2475 RECAPTURE STATEMENT PT IV 6 1389 - 1394 "STMbnn" OR BLANK 

 

 RECORD TERMINUS CHARACTER 1 1395 - 1395 "#" 

 
Publication 1438 December 2013 Page 154

 SECTION C FORM 4952 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0239 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4952bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0020 INVESTMENT INTEREST EXPENSE PT I 12 43 - 54 N 

 1 

 

 0030 DISALLOWED INVESTMENT PT I 12 55 - 66 N 

 INTEREST EXPENSE 2 

 

 0040 TOTAL INVESTMENT INTEREST PT I 12 67 - 78 N 

 ADD LINES 1 AND 2 3 

 

 0050 GROSS INCOME FROM PROPERTY PT II 12 79 - 90 N 

 HELD FOR INVESTMENT 4(a) 

 

 0053 QUALIFIED DIVIDENDS PT II 12 91 - 102 N 

 INCLUDED ON LINE 4a 4(b) 

 

 0057 SUBTRACT LINE 4b FROM PTII 12 103 - 114 N 

 LINE 4a 4(c) 

 

 0060 NET GAIN PT II 12 115 - 126 N 

 4(d) 

 

 0065 ELECTION LITERAL 4g 4 127 - 130 ELEC OR BLANK 

 

 0067 ELECTION LITERAL AMOUNT 4e 12 131 - 142 N*** 

 0070 SEE LINE INSTRUCTIONS ON FORM PT II 12 143 - 154 N 

 4(e) 

 

 0080 SUBTRACT LINE 4e PT II 12 155 - 166 N 

 FROM LINE 4d 4(f) 

 

 0090 AMOUNT FROM LINE 4b AND 4e PT II 12 167 - 178 N*** 

 4(g) 

 

 0100 INVESTMENT INCOME PT II 12 179 - 190 N 

 4(h) 

 

 0110 INVESTMENT EXPENSES PT II 12 191 - 202 N 

 5 

 

 0120 NET INVESTMENT PT II 12 203 - 214 N 

 INCOME 6 

 

 0130 INVESTMENT INT. EXPENSE PT III 12 215 - 226 N 

 CARRY FORWARD 7 

 

 0140 INVESTMENT INT. PT III 12 227 - 238 N 

 EXPENSE DEDUCT 8 

 

 RECORD TERMINUS CHARACTER 1 239 - 239 "#" 

 
Publication 1438 December 2013 Page 155

 SECTION C FORM 4970 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0827 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4970bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 NAME OF PERSON SUBJECT TO A 35 43 - 77 A/N 

 TRUST TAX 

 

 0020 SSN OF PERSON SUBJECT TO B 9 78 - 86 N 

 TRUST TAX 

 

 0030 NAME OF TRUST C 35 87 - 121 A/N 

 

 0040 STREET ADDRESS C 35 122 - 156 A/N 

 

 0050 CITY/STATE/ZIP C 33 157 - 189 A/N 

 

 0060 EMPLOYER IDENTIFICATION NUMBER D 9 190 - 198 N 

 (EIN) 

 

 0070 DOMESTIC TRUST INDICATOR E 1 199 - 199 "X" OR BLANK 

 

 0080 FOREIGN TRUST INDICATOR E 1 200 - 200 "X" OR BLANK 

 

 0090 BENEFICIARY DATE OF BIRTH F 8 201 - 208 YYYYMMDD 

 

 0100 NUMBER OF TRUSTS G 2 209 - 210 N 

 

 0110 PRIOR YEARS DISTRIBUTION 1 12 211 - 222 N 

 AMOUNT 

 

 0120 PRE-BIRTH/21 DISTRIBUTION 2 12 223 - 234 N 

 AMOUNT 

 

 0130 NET DISTRIBUTION AMOUNT 3 12 235 - 246 N 

 

 0140 TAX ON TRUST AMOUNT FROM LINE 4 12 247 - 258 N 

 3 

 

 0150 TOTAL AMOUNT 5 12 259 - 270 N 

 

 0160 TAX EXEMPT INTEREST 6 12 271 - 282 N 

 

 0170 TAXABLE AMOUNT 7 12 283 - 294 N 

 

 0180 NUMBER OF DISTRIBUTION YEARS 8 2 295 - 296 N 

 

 0190 AVERAGE ANNUAL AMOUNT 9 12 297 - 308 N 

 DISTRIBUTED 

 
Publication 1438 December 2013 Page 156

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0200 MULTIPLY LINE 9 BY 25% 10 12 309 - 320 N 

 

 0210 NUMBER OF EARLIER YEARS 11 2 321 - 322 N 

 CONSIDERED 

 

 0220 AVERAGE AMOUNT FOR RECOMPUTING 12 12 323 - 334 N 

 TAX 

 

 0230 PRIOR YEAR PRE-DIST TAXABLE 13(a) 12 335 - 346 N 

 INCOME (a) 

 

 0240 PRIOR YEAR PRE-DIST TAXABLE 13(b) 12 347 - 358 N 

 INCOME (b) 

 

 0250 PRIOR YEAR PRE-DIST TAXABLE 13(c) 12 359 - 370 N 

 INCOME (c) 

 

 0260 PRIOR YEAR PRE-DIST TAXABLE 13(d) 12 371 - 382 N 

 INCOME (d) 

 

 0270 PRIOR YEAR PRE-DIST TAXABLE 13(e) 12 383 - 394 N 

 INCOME (e) 

 

 0280 MID YEAR DIGITS (a) PT II (a) 4 395 - 398 N 

 

 0290 MID YEAR PRE-DIST TAXABLE 14(a) 12 399 - 410 N 

 INCOME (a) 

 

 0300 RECOMPUTING AVERAGE REPEATED 15(a) 12 411 - 422 N 

 (a) 

 

 0310 RECOMPUTED TAXABLE INCOME (a) 16(a) 12 423 - 434 N 

 

 0320 INCOME TAX (a) 17(a) 12 435 - 446 N 

 

 0330 PRE-CREDIT TAX (a) 18(a) 12 447 - 458 N 

 

 0340 ADDITIONAL TAX (a) 19(a) 12 459 - 470 N 

 

 0350 TAX CREDIT (a) 20(a) 12 471 - 482 N 

 

 0360 NET TAX (a) 21(a) 12 483 - 494 N 

 

 0370 ALTERNATIVE MINIMUM TAX 22(a) 12 495 - 506 N 

 ADJUSTMENT (a) 

 

 0380 ADJUSTED NET TAX (a) 23(a) 12 507 - 518 N 

 

 0390 MID YEAR DIGITS (b) PT II (b) 4 519 - 522 N 

 

 0400 MID YEAR PRE-DIST TAXABLE 14(b) 12 523 - 534 N 

 INCOME (b) 

 

 0410 RECOMPUTING AVERAGE REPEATED 15(b) 12 535 - 546 N 

 (b) 

 

 0420 RECOMPUTED TAXABLE INCOME (b) 16(b) 12 547 - 558 N 

 

 0430 INCOME TAX (b) 17(b) 12 559 - 570 N 

 

 0440 PRE-CREDIT TAX (b) 18(b) 12 571 - 582 N 

 

 0450 ADDITIONAL TAX (b) 19(b) 12 583 - 594 N 

 
Publication 1438 December 2013 Page 157

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0460 TAX CREDIT (b) 20(b) 12 595 - 606 N 

 

 0470 NET TAX (b) 21(b) 12 607 - 618 N 

 

 0480 ALTERNATIVE MINIMUM TAX 22(b) 12 619 - 630 N 

 ADJUSTMENT (b) 

 

 0490 ADJUSTED NET TAX (b) 23(b) 12 631 - 642 N 

 

 0500 MID YEAR DIGITS (c) PT II (c) 4 643 - 646 N 

 

 0510 MID YEAR PRE-DIST TAXABLE 14(c) 12 647 - 658 N 

 INCOME (c) 

 

 0520 RECOMPUTING AVERAGE REPEATED 15(c) 12 659 - 670 N 

 (c) 

 

 0530 RECOMPUTED TAXABLE INCOME (c) 16(c) 12 671 - 682 N 

 

 0540 INCOME TAX (c) 17(c) 12 683 - 694 N 

 

 0550 PRE-CREDIT TAX (c) 18(c) 12 695 - 706 N 

 

 0560 ADDITIONAL TAX (c) 19(c) 12 707 - 718 N 

 

 0570 TAX CREDIT (c) 20(c) 12 719 - 730 N 

 

 0580 NET TAX (c) 21(c) 12 731 - 742 N 

 

 0590 ALTERNATIVE MINIMUM TAX 22(c) 12 743 - 754 N 

 ADJUSTMENT (c) 

 

 0600 ADJUSTED NET TAX (c) 23(c) 12 755 - 766 N 

 

 0610 ADJUSTED TAX 24 12 767 - 778 N 

 

 0620 AVERAGE ADJUSTED TAX 25 12 779 - 790 N 

 

 0630 ACCOUNTABLE EARLY YEARS TOTAL 26 12 791 - 802 N 

 

 0640 NET AMOUNT TAX REPEATED 27 12 803 - 814 N 

 

 0670 ACCUMULATION DIST ATTRIBUTABLE 28 12 815 - 826 N 

 TAX 

 

 RECORD TERMINUS CHARACTER 1 827 - 827 "#" 

 
Publication 1438 December 2013 Page 158

 SECTION C FORM 4972 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0426 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "4972bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0010 RECIPIENT NAME 35 43 - 77 A/N 

 

 0020 RECIPIENT EIN 9 78 - 86 N 

 

 0024 DISTRIBUTION OF QUALIFIED PLAN 1 1 87 - 87 "X" OR BLANK 

 YES BOX 

 

 0026 DISTRIBUTION OF QUALIFIED PLAN 1 1 88 - 88 "X" OR BLANK 

 NO BOX 

 

 0030 ROLLOVER YES BOX 2 1 89 - 89 "X" OR BLANK 

 

 0040 ROLLOVER NO BOX 2 1 90 - 90 "X" OR BLANK 

 

 0042 BENEFICIARY OF QUAL 3 1 91 - 91 "X" OR BLANK 

 PARTICIPANT YES BOX 

 

 0044 BENEFICIARY OF QUAL 3 1 92 - 92 "X" OR BLANK 

 PARTICIPANT NO BOX 

 

 0084 QUAL AGE - FIVE YR MEMBER YES 4 1 93 - 93 "X" OR BLANK 

 BOX 

 

 0086 QUAL AGE - FIVE YR MEMBER NO 4 1 94 - 94 "X" OR BLANK 

 BOX 

 

 0190 PRIOR YEAR DISTRIBUTION YES 5a 1 95 - 95 "X" OR BLANK 

 BOX 

 

 0200 PRIOR YEAR DISTRIBUTION NO BOX 5a 1 96 - 96 "X" OR BLANK 

 

 0201 BENEFICIARY DISTRIBUTION YES 5b 1 97 - 97 "X" OR BLANK 

 BOX 

 

 0202 BENEFICIARY DISTRIBUTION NO 5b 1 98 - 98 "X" OR BLANK 

 BOX 

 

 0204 NUA LITERAL 6 3 99 - 101 "NUA" OR BLANK 

 

 0206 NUA WORKSHEET AMOUNT 6 12 102 - 113 N 

 

 0210 FORM 1099R CAPITAL GAIN 6 12 114 - 125 N 

 

 0220 MULTIPLY LINE 6 BY 20% 7 12 126 - 137 N 

 
Publication 1438 December 2013 Page 159

 SECTION C FORM 4972 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0230 NUA LITERAL 8 3 138 - 140 "NUA" OR BLANK 

 

 0235 NUA INCLUDED AMOUNT 8 12 141 - 152 N 

 

 0240 ORDINARY INCOME 8 12 153 - 164 N 

 

 0250 DEATH BENEFIT EXCLUSION 9 12 165 - 176 N 

 

 0260 TOTAL TAXABLE AMOUNT 10 12 177 - 188 N 

 

 0270 ACTUARIAL VALUE 11 12 189 - 200 N 

 

 0280 ADJUSTED TOTAL TAXABLE AMOUNT 12 12 201 - 212 N 

 

 0290 50% OF ADJUSTED TAXABLE AMOUNT 13 12 213 - 224 N 

 

 0300 NET ADJUSTED TAXABLE AMOUNT 14 12 225 - 236 N 

 

 0310 20% OF NET ADJUSTED TAXABLE 15 12 237 - 248 N 

 AMOUNT 

 

 0320 MINIMUM DISTRIBUTION ALLOWANCE 16 12 249 - 260 N 

 

 0330 ALLOWABLE TAXABLE AMOUNT 17 12 261 - 272 N 

 

 0340 FEDERAL ESTATE TAX 18 12 273 - 284 N 

 

 0350 NET TAXABLE AMOUNT 19 12 285 - 296 N 

 

 0351 ACTUARIAL/ADJUSTED TAXABLE AMT 20 6 297 - 302 N 

 RATIO 

 

 0352 PERCENTAGE OF MINIMUM 21 12 303 - 314 N 

 DISTRIBUTION ALLOWANCE 

 

 0353 ADJUSTED ACTUARIAL VALUE 22 12 315 - 326 N 

 

 0605 10 YR METHOD TAXABLE AMOUNT 23 12 327 - 338 N 

 

 0610 10 YR METHOD LUMP SUM TAX 24 12 339 - 350 N 

 

 0620 10 YR METHOD TENTATIVE AVERAGE 25 12 351 - 362 N 

 TAX 

 

 0660 PERCENTAGE OF ADJUSTED 10 YR 26 12 363 - 374 N 

 ACTUARIAL VALUE 

 

 0670 10 YR METHOD ADJUSTED 27 12 375 - 386 N 

 ACTUARIAL TAX 

 

 0680 10 YR METHOD ADJUSTED AVERAGE 28 12 387 - 398 N 

 TAX 

 

 0690 10 YR METHOD AVERAGE TAX 29 12 399 - 410 N 

 

 0695 MULTIPLE RECIPIENT 29 3 411 - 413 "MRD" OR BLANK 

 DISTRIBUTION LITERAL 

 

 0705 TOTAL TAX ON LUMP-SUM 30 12 414 - 425 N 

 DISTRIBUTION 

 

 RECORD TERMINUS CHARACTER 1 426 - 426 "#" 

 

 
Publication 1438 December 2013 Page 160

 SECTION C FORM 5884 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0190 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "5884bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0040 WAGES PAID OR INCURRED (WORKED 1a 12 52 - 63 N 

 AT LEAST 120 HOURS BUT 

 FEWER THAN 400 HOURS) 

 

 0050 TOTAL WAGES (120 - 400 HOURS) 1a 12 64 - 75 N 

 

 

 0060 WAGES PAID OR INCURRED (WORKE 1b 12 76 - 87 N 

 AT LEAST 400 HOURS) 

 

 0070 TOTAL WAGES (400 HOURS OR 1b 12 88 - 99 N 

 MORE) 

 

 0072 SECOND YEAR WAGES 1c 12 100 - 111 N

 0074 TOTAL SECOND YEAR WAGES 1c 12 112 - 123 N

 0080 SUM OF LINES 1a AND 1b AND 1c 2 12 124 - 135 N 

 

*0085 ATTACH STATEMENT 2 6 136 - 141 "STMbnn" OR 

 BLANK 

 

 0090 WORK OPPT. CREDITS FROM FLOW 3 12 142 - 153 N 

 THROUGH ENTITIES 

 

 0100 ADD LINES 2 AND 3 4 12 154 - 165 N 

 

 0110 AMOUNT ALLOCATED TO PATRONS 5 12 166 - 177 N

 COOPERATIVES OR BENEFICIARIES 

 ESTATES AND TRUSTS

 0120 SUBTRACT LINE 5 FROM 6 12 178 - 189 N 

 LINE 4 

 

 

 RECORD TERMINUS CHARACTER 1 190 - 190 "#" 

 
Publication 1438 December 2013 Page 161

 SECTION C FORM 6198 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0467 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "6198bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0020 DESCRIPTION OF ACTIVITY 80 43 - 122 A/N 

 

 0030 ORDINARY INCOME (LOSS) PT I 12 123 - 134 N 

 FROM ACTIVITY 1 

 

 0040 GAIN (LOSS) FROM ASSETS PT I 12 135 - 146 N 

 (SCHEDULE D) 2a 

 

 0050 GAIN (LOSS) FROM ASSETS PT I 12 147 - 158 N 

 (FORM 4797) 2b 

 

*0060 GAIN (LOSS) FROM ASSETS PT I 6 159 - 164 "STMbnn" OR BLANK 

 (OTHER FORM OR SCHEDULE) 2c 

 

 0065 CARRY FORWARD FORM NAME PT I 20 165 - 184 A/N OR BLANK 

 2c 

 

+0070 GAIN (LOSS) FROM ASSETS PT I 12 185 - 196 N 

 (OTHER FORMS OR SCHEDULE) 2c 

 (AMOUNT) 

 

 0080 GAIN (LOSS) FROM ASSETS PT I 12 197 - 208 N 

 (OTHER FORM OR SCHEDULE) 2c 

 (TOTAL) 

 

 0090 OTHER INCOME OR GAINS PT I 12 209 - 220 N 

 (SCHEDULE K1, FORM 1065 3 

 OR FORM 1120S) 

 

 0100 OTHER DEDUCTIONS OR LOSSES PT I 12 221 - 232 N *** 

 INCLUDING INVESTMENT INTEREST 4 

 EXPENSE 

 

 0110 CURRENT YEAR PROFIT (LOSS) PT I 12 233 - 244 N 

 FROM ACTIVITY 5 

 

 0120 ADJUSTED BASIS FIRST DAY PT II 12 245 - 256 N 

 OF TAX YEAR 6 

 

 0130 TAX YEAR INCREASES PT II 12 257 - 268 N 

 7 

 

 0140 ADD LINES 6 AND 7 PT II 12 269 - 280 N 

 8 

 
Publication 1438 December 2013 Page 162

 SECTION C FORM 6198 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0150 TAX YEAR DECREASES PT II 12 281 - 292 N 

 9 

 

 0160 LINE 8 MINUS LINE 9 PT II 12 293 - 304 N 

 10(a) 

 

 0170 AMOUNT AT RISK PT II 12 305 - 316 N 

 10(b) 

 

 0180 INVESTMENT IN ACTIVITY PT III 12 317 - 328 N 

 11 

 

 0190 EFFECTIVE DATE INCREASES PT III 12 329 - 340 N 

 12 

 

 0200 ADD LINES 11 AND 12 PT III 12 341 - 352 N 

 13 

 

 0210 EFFECTIVE DATE DECREASES PT III 12 353 - 364 N 

 14 

 

 0220 AT RISK EFFECTIVE DATE, PT III 1 365 - 365 "X" OR BLANK 

 BOX 15a 

 

 0230 PRIOR YEAR FORM 6198, PT III 1 366 - 366 "X" OR BLANK 

 LINE 19, BOX 15b 

 

 0240 AMOUNT AT RISK PT III 12 367 - 378 N 

 15 

 

 0250 INCREASES SINCE PT III 1 379 - 379 "X" OR BLANK 

 EFFECTIVE DATE, BOX 16a 

 

 0260 INCREASES PT III 1 380 - 380 "X" OR BLANK 

 END OF PRIOR TAX YEAR, BOX 16b 

 

 0270 AMOUNT OF INCREASES PT III 12 381 - 392 N 

 16 

 

 0280 ADD LINES 15 AND 16 PT III 12 393 - 404 N 

 17 

 

 0290 DECREASES SINCE PT III 1 405 - 405 "X" OR BLANK 

 EFFECTIVE DATE, BOX 18a 

 

 0300 DECREASES SINCE PT III 1 406 - 406 "X" OR BLANK 

 END OF PRIOR YEAR, BOX 18b 

 

 0310 AMOUNT OF DECREASES PT III 12 407 - 418 N 

 18 

 

 0320 AMOUNT AT RISK PT III 12 419 - 430 N 

 LINE 17 MINUS LINE 18 19(a) 

 

 0330 AMOUNT AT RISK PT III 12 431 - 442 N 

 19(b) 

 

 0340 AMOUNT AT RISK PT IV 12 443 - 454 N 

 LARGER OF LINE 10 OR LINE 19 20 

 

 0350 DEDUCTIBLE LOSS FROM PT IV 12 455 - 466 N *** 

 SMALLER OF LINE 5 OR 20 21 

 

 RECORD TERMINUS CHARACTER 1 467 - 467 "#" 
Publication 1438 December 2013 Page 163

 SECTION C FORM 6252 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0638 

 

 START RECORD 4 5 - 8 "****" 

 SENTINEL 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "6252bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001- 

 9999999 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER 

 

 0020 PROPERTY DESCRIPTION 1 65 52 - 116 A/N 

 

 0030 DATE ACQUIRED 2a 8 117 - 124 YYYYMMDD 

 

 0040 DATE SOLD 2b 8 125 - 132 YYYYMMDD 

 

 0050 PROPERTY SOLD TO RELATED PARTY 3 1 133 - 133 "X" OR BLANK 

 YES BOX 

 

 0055 PROPERTY SOLD TO RELATED PARTY 3 1 134 - 134 "X" OR BLANK 

 NO BOX 

 

 0060 MARKET SECURITY - YES BOX 4 1 135 - 135 "X" OR BLANK 

 

 0065 MARKET SECURITY - NO BOX 4 1 136 - 136 "X" OR BLANK 

 

 0070 SELLING PRICE 5 12 137 - 148 N 

 

*0075 GAIN COMPUTATION SCHEDULE 5 6 149 - 154 "STMbnn" OR BLANK 

 

 0080 MORTGAGE INDEBTEDNESS 6 12 155 - 166 N 

 

 0090 LINE 5 MINUS LINE 6 7 12 167 - 178 N 

 

 0100 COST OR OTHER BASIS 8 12 179 - 190 N 

 

 0110 DEPRECIATION ALLOWED 9 12 191 - 202 N 

 

 0120 ADJUSTED BASIS 10 12 203 - 214 N 

 

 0130 COMMISSIONS/OTHER EXPENSES 11 12 215 - 226 N 

 

 0140 INCOME RECAPTURE F4797 12 12 227 - 238 N 

 

 0150 SUM OF LINES 10, 11 AND 12 13 12 239 - 250 N 

 

 0160 LINE 5 MINUS LINE 13 14 12 251 - 262 N 

 

 0170 GAIN EXCLUDED AMOUNT 15 12 263 - 274 N 

 

 
Publication 1438 December 2013 Page 164

 SECTION C FORM 6252 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0180 GROSS PROFIT 16 12 275 - 286 N 

 

 0190 LINE 6 MINUS LINE 13 17 12 287 - 298 N 

 

 0200 CONTRACT PRICE 18 12 299 - 310 N 

 

 0210 GROSS PROFIT PERCENTAGE 19 6 311 - 316 N 

 

 0220 YEAR OF SALE LINE 17 AMOUNT 20 12 317 - 328 N 

 

 0230 PAYMENTS RECEIVED 21 12 329 - 340 N 

 

0240 ADD LINES 20 AND 21 22 12 341 - 352 N 

 

 0250 PAYMENTS RECEIVED PRIOR YEAR 23 12 353 - 364 N 

 

 0260 INSTALLMENT SALE INCOME 24 12 365 - 376 N 

 

 0270 ORDINARY INCOME UNDER 25 12 377 - 388 N 

 RECAPTURE RULES 

 

 0280 LINE 24 MINUS LINE 25 26 12 389 - 400 N 

 

 0290 RELATED PARTY IDENTITY 27 40 401 - 440 A/N 

 

 0295 CONTINUATION DATA 27 80 441 - 520 A/N 

 

 0300 SECOND DISPOSITION - YES BOX 28 1 521 - 521 "X" OR BLANK 

 

 0305 SECOND DISPOSITION - NO BOX 28 1 522 - 522 "X" OR BLANK 

 

 0310 2ND DISP MORE THAN 2 YEARS 29a 1 523 - 523 "X" OR BLANK 

 AFTER 1ST DISP 

 

 0320 DATE OF DISPOSITION 29a 8 524 - 531 YYYYMMDD OR BLANK 

 

 0330 1ST DISP SALE/EXCHANGE 29b 1 532 - 532 "X" OR BLANK 

 

 0340 2ND DISP INVOLUNTARY 29c 1 533 - 533 "X" OR BLANK 

 CONVERSION 

 

 0350 2ND DISP AFTER DEATH OF 29d 1 534 - 534 "X" OR BLANK 

 ORIGINAL SELLER/BUYER 

 

 0360 DISPOSITION NOT TO AVOID TAX 29e 1 535 - 535 "X" OR BLANK 

 

@0370 EXPLANATION OF DISP NOT TO 29e 6 536 - 541 "STMbnn" OR BLANK 

 AVOID TAX 

 

 0380 SELLING PRICE 30 12 542 - 553 N 

 

 0390 CONTRACT PRICE 1ST YEAR 31 12 554 - 565 N 

 

 0400 SMALLER OF LINE 30 OR 31 32 12 566 - 577 N 

 

 0410 TOTAL PAYMENTS RECEIVED 33 12 578 - 589 N 

 

 0420 LINE 32 MINUS LINE 33 34 12 590 - 601 N 

 

 0430 LINE 34 MULTIPLIED BY LINE 35 12 602 - 613 N 

 19 GROSS PROFIT PERCENTAGE 

 

 0440 ORDINARY INCOME LINE 35 36 12 614 - 625 N 

 0450 LINE 35 MINUS LINE 36 37 12 626 - 637 N 

 

 RECORD TERMINUS CHARACTER 1 638 - 638 "#" 

 

 

 
Publication 1438 December 2013 Page 165

 SECTION C FORM 6478 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0166 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "6478bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0043 QUALIFIED CELLULOSIC 1a(a) 12 52 - 63 N 

 BIOFUEL SOLD OR USED BEFORE

 2013 THAT IS NOT ALCOHOL

 0044 TOTAL QUALIFIED CELLULOSIC 1a(c) 12 64 - 75 N 

 BIOFUEL SOLD OR USED BEFORE

 2013 THAT IS NOT ALCOHOL

 0045 QUALIFIED CELLULOSIC BIOFUEL 1b(a) 12 76 - 87 N 

 SOLD OR USED AFTER 2010 

 

 0047 TOTAL QUALIFIED CELLULOSIC 1b(c) 12 88 - 99 N 

 BIOFUEL SOLD OR USED AFTER

2010

 0050 SUM OF AMOUNTS IN COL. (c), 2 12 100 - 111 N 

 LINES 1a AND 1b

 0051 BIOFUEL PRODUCER FROM 3 12 112 - 123 N 

 FLOW THROUGH ENTITIES 

 0053 ADD LINES 2 AND 3 COLUMN C 4 12 124 - 135 N 

 0145 AMOUNT ALLOCATED TO 5 12 136 - 147 N 

 BENEFICIARIES 

 

@0150 ATTACH 1041 STATEMENT 5 6 148 - 153 "STMbnn" OR BLANK 

 

 0160 SUBTRACT LINE 5 FROM 6 12 154 - 165 N 

 LINE 4 

 

 RECORD TERMINUS CHARACTER 1 166 - 166 "#" 

 
Publication 1438 December 2013 Page 166

 SECTION C FORM 6765 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0438 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "6765bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0015 AMOUNT PAID OR INCURRED TO 1 12 52 - 63 N 

 ENERGY CONSORTIA AFTER 8/08/05 

 

 0020 BASIC RESEARCH PAYMENTS PAID 2 12 64 - 75 N 

 OR INCURRED TO QUALIFIED 

 ORGANIZATION 

 0030 QUALIFIED ORGANIZATION BASE 3 12 76 - 87 N 

 PERIOD AMT. 

 

 0040 SUBTRACT LINE 3 FROM LINE 2 4 12 88 - 99 N 

 

 0050 WAGES FOR QUALIFIED SERVICES 5 12 100 - 111 N 

 

 0060 COST OF SUPPLIES 6 12 112 - 123 N 

 

 0070 COST OF COMPUTERS 7 12 124 - 135 N 

 

 0080 % OF CONTRACT RESEARCH EXP. 8 12 136 - 147 N 

 

 0090 TOTAL QUALIFIED RESEARCH EXP. 9 12 148 - 159 N 

 

 0100 FIXED-BASE PERCENTAGE 10 6 160 - 165 N 

 (NOT MORE THAN 16%) 

 

 0110 AVG ANNUAL GROSS RECEIPTS 11 12 166 - 177 N 

 

 0120 LINE 11 X LINE 10 PERCENTAGE 12 12 178 - 189 N 

 

 0130 SUBTRACT LINE 12 FROM LINE 9 13 12 190 - 201 N 

 

 0140 MULTIPLY LINE 9 BY 50% 14 12 202 - 213 N 

 

 0150 SMALLER OF LINE 13 OR LINE 14 15 12 214 - 225 N 

 

 0160 ADD LINES 1, 4 AND 15 16 12 226 - 237 N 

 

 0170 ELECTING REDUCED CREDIT 17 1 238 - 238 X OR BLANK 

 IRC 280C: YES 

 

 0175 ELECTING REDUCED CREDIT 17 1 239 - 239 X OR BLANK 

 IRC 280C: NO 

 

 0180 CREDIT AMOUNT 17 12 240 - 251 N 

 

 

 
Publication 1438 December 2013 Page 167

 SECTION C FORM 6765 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

@0190 ATTACH SCHEDULE 17 6 252 - 257 "STMbnn" OR BLANK 

 

 0195 PAID OR INCURRED TO 18 12 258 - 269 N 

 ENERGY CONSORTIA 

 0200 BASIC RESEARCH PAYMENTS TO 19 12 270 - 281 N 

 QUALIFIED ORGANIZATION 

 0210 QUALIFIED ORGANIZATION BASE 20 12 282 - 293 N 

 PERIOD AMOUNT

 

 0220 SUBTRACT LINE 20 FROM LINE 19 21 12 294 - 305 N 

 

 0224 ADD LINES 18 AND 21 22 12 306 - 317 N 

 

 0230 MULTIPLY LINE 22 BY 20% 23 12 318 - 329 N 

 

 0240 WAGES FOR QUALIFIED SERVICES 24 12 330 - 341 N 

 

 0250 COST OF SUPPLIES 25 12 342 - 353 N 

 

 0260 COMPUTER RENTAL OR LEASE 26 12 354 - 365 N 

 COSTS

 

 0270 CONTRACT RESEARCH EXP. 27 12 366 - 377 N 

 APPLICABLE PERCENTAGE

 

 0280 TOTAL QUALIFIED RESEARCH EXP. 28 12 378 - 389 N 

 

 0290 PRIOR 3 YEARS TOTAL QUALIFIED 29 12 390 - 401 N 

 RESEARCH EXPENSES

 

 0300 DIVIDE LINE 29 BY 6.0 30 12 402 - 413 N 

 

 0310 SUBTRACT LINE 30 FROM LINE 28 31 12 414 - 425 N 

 

 0320 MULTIPLY LINE 31 BY 14% 32 12 426 - 437 N 

 

 

 RECORD TERMINUS CHARACTER 1 438 - 438 "#" 

 

 
Publication 1438 December 2013 Page 168

SECTION C FORM 6765 - PAGE 2 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0147 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0321 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0322 FORM NUMBER 6 15 - 20 "6765bb" 

 

 0323 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0324 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0325 FILLER 1 35 - 35 BLANK 

 

 0326 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0330 ADD LINES 23 AND 32 33 12 43 - 54 N 

 

 0340 SECTION 280C ELECTION 34 1 55 - 55 X OR BLANK 

 "YES" BOX 

 

 0350 SECTION 280C ELECTION 34 1 56 - 56 X OR BLANK 

 "NO" BOX 

 

 0360 CREDIT AMOUNT 34 12 57 - 68 N 

 

@0370 ATTACH SCHEDULE 34 6 69 - 74 "STMbnn" OR BLANK 

 0375 ENTER THE AMOUNT FROM 35 12 75 - 86 N 

 FORM 8932, LINE 2

 0380 SUBTRACT LINE 35 FROM 36 12 87 - 98 N 

 LINE 17

 0390 RESEARCH CREDIT FROM PASS 37 12 99 - 110 N 

 THROUGH ENTITIES

 0400 ADD LINES 36 AND 37 38 12 111 - 122 N 

 0410 AMOUNT ALLOCATED TO BENEF. 39 12 123 - 134 N 

 OF ESTATES AND TRUSTS

 0420 ESTATES OR TRUSTS: 40 12 135 - 146 N 

 SUBTRACT LINE 39 FROM 

 LINE 38 

 RECORD TERMINUS CHARACTER 1 147 - 147 "#" 

 
Publication 1438 December 2013 Page 169

SECTION C FORM 6781, PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1103 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "6781bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 ESTATE OR TRUST'S EMPLOYER 9 26 - 34 N 

 IDENTIFICATION NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 NOTE: MAX ENTRY 

 IS 0000001 

 

 0009 FOREIGN PARTNERSHIP'S EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

*0010 LIST OF FOREIGN CURRENCY 6 52 - 57 "STMnnn" OR BLANK 

 CONTRACTS 

 

 0020 MIXED STRADDLE ELECTION A 1 58 - 58 "X" OR BLANK 

 

 0030 STRADDLE-BY-STRADDLE ID B 1 59 - 59 "X" OR BLANK 

 ELECTION 

 

 0040 MIXED STRADDLE ACCOUNT C 1 60 - 60 "X" OR BLANK 

 ELECTION 

 

@0050 STATEMENT REQUIRED BY C 6 61 - 66 "STMnnn" OR BLANK 

 REGULATIONS 

 

 0060 SEC. 1256 CONTRACTS LOSS D 1 67 - 67 "X" OR BLANK 

 ELECTION 

 

 0070 IDENTIFICATION OF ACCOUNT 1(a) 46 68 - 113 A/N 

 

 0080 LOSS 1(b) 12 114 - 125 N 

 

 0090 GAIN 1(c) 12 126 - 137 N 

 

 0100 IDENTIFICATION OF ACCOUNT 1(a) 46 138 - 183 A/N OR BLANK 

 

 0110 LOSS 1(b) 12 184 - 195 N 

 

 0120 GAIN 1(c) 12 196 - 207 N 

 

 0130 IDENTIFICATION OF ACCOUNT 1(a) 46 208 - 253 A/N OR BLANK 

 

 0140 LOSS 1(b) 12 254 - 265 N 

 

 0150 GAIN 1(c) 12 266 - 277 N 

 

@0155 LIST OF TRANSACTIONS PT I 6 278 - 283 "STMnnn" OR BLANK 

 

 0160 ADD AMOUNTS ON LINE 1 IN 2(b) 12 284 - 295 N 

 COLUMNS (b) and (c) 

 
Publication 1438 December 2013 Page 170

SECTION C FORM 6781, PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0170 ADD AMOUNTS ON LINE 1 IN 2(c) 12 296 - 307 N 

 COLUMNS (b) and (c) 

 

 0180 NET GAIN OR (LOSS) COMBINE 3 12 308 - 319 N 

 LINE 2, COLUMNS (b) AND (c) 

 

*0190 FORM 1099-B ADJUSTMENT 3 6 320 - 325 "STMnnn" OR BLANK 

 SCHEDULE 

 

 0200 FORM 1099-B ADJUSTMENTS 4c 12 326 - 337 N 

 COLUMN (c) 

 

 0210 COMBINE LINES 3 AND 4 5c 12 338 - 349 N 

 

 0220 NET SECTION 1256 CONTRACTS 6(c) 12 350 - 361 N 

 LOSS 

 

 0235 COMBINE LINES 5 AND 6 7(c) 12 362 - 373 N 

 

 0240 SHORT-TERM CAPITAL GAIN OR 8(c) 12 374 - 385 N 

 LOSS 

 

 0250 LONG-TERM CAPITAL GAIN OR LOSS 9(c) 12 386 - 397 N 

 

*0260 SCHEDULE OF STRADDLES AND PART II 6 398 - 403 "STMnnn" OR BLANK 

 COMPONENTS 

 

 0270 DESCRIPTION OF PROPERTY 10(a) 35 404 - 438 A/N OR BLANK 

 

 0280 DATE ACQUIRED 10(b) 8 439 - 446 FORMAT: 

 YYYYMMDD 

 

 0290 DATE SOLD 10(c) 8 447 - 454 FORMAT: 

 YYYYMMDD 

 

 0300 GROSS SALES PRICE 10(d) 12 455 - 466 N 

 

 0310 COST/EXPENSE OF SALE 10(e) 12 467 - 478 N 

 

 0320 LOSS 10(f) 12 479 - 490 N 

 

 0330 UNRECOGNIZED GAIN 10(g) 12 491 - 502 N 

 

 0340 RECOGNIZED LOSS 10(h) 12 503 - 514 N 

 

 0360 DESCRIPTION OF PROPERTY 10(A) 35 515 - 549 A/N OR BLANK 

 

 0370 DATE ACQUIRED 10(b) 8 550 - 557 FORMAT: 

 YYYYMMDD 

 

 0380 DATE SOLD 10(c) 8 558 - 565 FORMAT: 

 YYYYMMDD 

 

 0390 GROSS SALES PRICE 10(d) 12 566 - 577 N 

 

 0400 COST/EXPENSE OF SALE 10(e) 12 578 - 589 N 

 

 0410 LOSS 10(f) 12 590 - 601 N 

 

 0420 UNRECOGNIZED GAIN 10(g) 12 602 - 613 N 

 

 0430 RECOGNIZED LOSS 10(h) 12 614 - 625 N 

 
Publication 1438 December 2013 Page 171

SECTION C FORM 6781, PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

@0450 ATTACH SCHEDULE 11 6 626 - 631 "STMnnn" OR BLANK 

 

 0460 SHORT-TERM PORTION OF 11a(h) 12 632 - 643 N*** 

 RECOGNIZED LOSS 

 

 0470 LONG-TERM PORTION OF 11b(h) 12 644 - 655 N*** 

 RECOGNIZED LOSS 

 

 0490 DESCRIPTION OF PROPERTY 12(a) 35 656 - 690 A/N OR BLANK 

 

 0500 DATE ACQUIRED 12(b) 8 691 - 698 FORMAT: 

 YYYYMMDD 

 

 0510 DATE SOLD 12(c) 8 699 - 706 FORMAT: 

 YYYYMMDD 

 

 0520 GROSS SALES PRICE (GAINS) 12(d) 12 707 - 718 N 

 

 0530 COST OR OTHER BASIS PLUS 12(e) 12 719 - 730 N 

 EXPENSE OF SALE 

 

 0540 GAIN 12(f) 12 731 - 742 N 

 

 0560 DESCRIPTION OF PROPERTY 12(a) 35 743 - 777 A/N OR BLANK 

 (GAINS) 

 

 0570 DATE ACQUIRED 12(b) 8 778 - 785 FORMAT: 

 YYYYMMDD 

 

 0580 DATE SOLD 12(c) 8 786 - 793 FORMAT: 

 YYYYMMDD 

 

 0590 GROSS SALES PRICE 12(d) 12 794 - 805 N 

 

 0600 COST OR OTHER BASIS PLUS 12(e) 12 806 - 817 N 

 EXPENSE OF SALE 

 

 0610 GAIN 12(f) 12 818 - 829 N 

 

@0630 ATTACH SCHEDULE 13 6 830 - 835 "STMnnn" OR BLANK 

 

 0640 SHORT-TERM PORTION OF GAINS 13a(f) 12 836 - 847 N 

 

 0650 LONG-TERM PORTION OF GAINS 13b(f) 12 848 - 859 N 

 

 0670 DESCRIPTION OF PROPERTY 14(a) 35 860 - 894 A/N OR BLANK 

 

 0680 DATE ACQUIRED 14(b) 8 895 - 902 FORMAT: 

 YYYYMMDD 

 

 0690 FAIR MARKET VALUE 14(c) 12 903 - 914 N 

 

 0700 COST OR OTHER BASIS AS 14(d) 12 915 - 926 N 

 ADJUSTED 

 

 0710 UNRECOGNIZED GAIN 14(e) 12 927 - 938 N 

 

 0720 DESCRIPTION OF PROPERTY 14(a) 35 939 - 973 A/N OR BLANK 

 

 0730 DATE ACQUIRED 14(b) 8 974 - 981 FORMAT: 

 YYYYMMDD 

 

 0740 FAIR MARKET VALUE 14(c) 12 982 - 993 N 

 
Publication 1438 December 2013 Page 172

SECTION C FORM 6781, PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0750 COST OR OTHER BASIS AS 14(d) 12 994 - 1005 N 

 ADJUSTED 

 

 0760 UNRECOGNIZED 14(e) 12 1006 - 1017 N 

 

 0770 DESCRIPTION OF PROPERTY 14(a) 35 1018 - 1052 A/N OR BLANK 

 

 0780 DATE ACQUIRED 14(b) 8 1053 - 1060 FORMAT: 

 YYYYMMDD 

 

 0790 FAIR MARKET VALUE 14(c) 12 1061 - 1072 N 

 

 0800 COST OR OTHER BASIS AS 14(d) 12 1073 - 1084 N 

 ADJUSTED 

 

 0810 UNRECOGNIZED GAIN 14(e) 12 1085 - 1096 N 

 

*0815 ATTACH STATEMENT FOR PT III 6 1097 - 1102 "STMnnn" OR BLANK 

 ADDITIONAL INFORMATION 

 

 RECORD TERMINUS CHARACTER 1 1103 - 1103 "#" 
Publication 1438 December 2013 Page 173

 SECTION C FORM 8082 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1163 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8082bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0010 FOREIGN PARTNERSHIP'S EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION EIN 

 

 0020 NOTICE OF INCONSISTENT 1a 1 52 - 52 "X" OR BLANK 

 TREATMENT 

 0025 ADMIN ADJUST REQUEST 1b 1 53 - 53 NO ENTRY

 0050 TYPE OF PASS-THROUGH ENTITY 2a 1 54 - 54 "X" OR BLANK 

 (PARTNERSHIP) 

 

 0060 TYPE OF PASS-THROUGH ENTITY 2c 1 55 - 55 "X" OR BLANK 

 (S CORPORATION) 

 

 0065 TYPE OF PASS-THROUGH ENTITY 2d 1 56 - 56 "X" OR BLANK 

 (ESTATE) 

 

 0070 TYPE OF PASS-THROUGH ENTITY 2e 1 57 - 57 "X" OR BLANK 

 (TRUST) 

 

 0075 TYPE OF PASS-THROUGH ENTITY 2f 1 58 - 58 "X" OR BLANK 

 (REMIC) 

 

 0080 IDENTIFYING NUMBER OF 3 9 59 - 67 N 

 PASS-THROUGH ENTITY 

 

 0090 NAME 4 35 68 - 102 A/N 

 

 0100 ADDRESS 4 35 103 - 137 A/N 

 

 0110 CITY 4 22 138 - 159 A/N 

 

 0120 STATE 4 2 160 - 161 A/N 

 

 0130 ZIP CODE 4 12 162 - 173 N OR nnnnnbbbbbbb 

 

 0150 IRS CENTER WHERE RETURN IS 5 5 174 - 178 "CSPC", OR "OSPC", 

 FILED OR "PSPC" 

 

 NOTE CINCINNATI SUBMISSION PROCESSING CENTER - "CSPC", 

 OGDEN SUBMISSION PROCESSING CENTER - "OSPC", 

 PHILADELPHIA SUBMISSION PROCESSING CENTER - "PSPC" 

 

 0160 TAX YEAR OF PASS-THROUGH 6 8 179 - 186 N 

 ENTITY (FROM) FORMAT: 

 YYYYMMDD 

 

 
Publication 1438 December 2013 Page 174

 SECTION C FORM 8082 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0165 TAX YEAR OF PASS-THROUGH 6 8 187 - 194 N 

 ENTITY (TO) FORMAT: 

 YYYYMMDD 

 

 0170 YOUR TAX YEAR (FROM) 7 8 195 - 202 N 

 FORMAT: 

 YYYYMMDD 

 

 0175 YOUR TAX YEAR (TO) 7 8 203 - 210 N 

 FORMAT: 

 YYYYMMDD 

 

 0180 DESCRIPTION OF INCONSISTENT 8a 60 211 - 270 A/N 

 OR AMENDED AAR ITEMS 

 

 0190 AMOUNT OF ITEM 8b 1 271 - 271 "X" OR BLANK 

 

 0200 TREATMENT OF ITEM 8b 1 272 - 272 "X" OR BLANK 

 

 0210 AMOUNT 8c 12 273 - 284 N 

 

 0220 AMOUNT YOU ARE REPORTING 8d 12 285 - 296 N 

 

 0230 DIFFERENCE BETWEEN C & D 8e 12 297 - 308 N 

 

 0240 DESCRIPTION OF INCONSISTENT 9a 60 309 - 368 A/N OR BLANK 

 OR AMENDED AAR ITEMS 

 

 0250 AMOUNT OF ITEM 9b 1 369 - 369 "X" OR BLANK 

 

 0260 TREATMENT OF ITEM 9b 1 370 - 370 "X" OR BLANK 

 

 0270 AMOUNT 9c 12 371 - 382 N 

 

 0280 AMOUNT YOU ARE REPORTING 9d 12 383 - 394 N 

 

 0290 DIFFERENCE BETWEEN C & D 9e 12 395 - 406 N 

 

 0300 DESCRIPTION OF INCONSISTENT 10a 60 407 - 466 A/N OR BLANK 

 OR AMENDED AAR ITEMS 

 

 0310 AMOUNT OF ITEM 10b 1 467 - 467 "X" OR BLANK 

 

 0320 TREATMENT OF ITEM 10b 1 468 - 468 "X" OR BLANK 

 

 0330 AMOUNT 10c 12 469 - 480 N 

 

 0340 AMOUNT YOU ARE REPORTING 10d 12 481 - 492 N 

 

 0350 DIFFERENCE BETWEEN C & D 10e 12 493 - 504 N 

 
Publication 1438 December 2013 Page 175

 SECTION C FORM 8082 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0360 DESCRIPTION OF INCONSISTENT 11a 60 505 - 564 A/N OR BLANK 

 OR AMENDED AAR ITEMS 

 

 0370 AMOUNT OF ITEM 11b 1 565 - 565 "X" OR BLANK 

 

 0380 TREATMENT OF ITEM 11b 1 566 - 566 "X" OR BLANK 

 

 0390 AMOUNT 11c 12 567 - 578 N 

 

 0400 AMOUNT YOU ARE REPORTING 11d 12 579 - 590 N 

 

 0410 DIFFERENCE BETWEEN C & D 11e 12 591 - 602 N 

 

 0420 EXPLANATIONS PT III 70 603 - 672 A/N 

 

 0430 EXPLANATIONS PT III 70 673 - 742 A/N 

 

 0440 EXPLANATIONS PT III 70 743 - 812 A/N 

 

 0450 EXPLANATIONS PT III 70 813 - 882 A/N 

 

 0460 EXPLANATIONS PT III 70 883 - 952 A/N 

 

 0470 EXPLANATIONS PT III 70 953 - 1022 A/N 

 

 0480 EXPLANATIONS PT III 70 1023 - 1092 A/N 

 

 0490 EXPLANATIONS PT III 70 1093 - 1162 A/N 

 

 RECORD TERMINUS CHARACTER 1 1163 - 1163 "#" 

 
Publication 1438 December 2013 Page 176

 SECTION C FORM 8082 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 2073 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0520 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0521 FORM NUMBER 6 15 - 20 "8082bb" 

 

 0522 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0523 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 nnnnnnnnn 

 

 0524 FILLER 1 35 - 35 BLANK 

 

 0525 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0530 EXPLANATIONS PT III 70 43 - 112 A/N 

 

 0540 EXPLANATIONS PT III 70 113 - 182 A/N 

 

 0550 EXPLANATIONS PT III 70 183 - 252 A/N 

 

 0560 EXPLANATIONS PT III 70 253 - 322 A/N 

 

 0570 EXPLANATIONS PT III 70 323 - 392 A/N 

 

 0580 EXPLANATIONS PT III 70 393 - 462 A/N 

 

 0590 EXPLANATIONS PT III 70 463 - 532 A/N 

 

 0600 EXPLANATIONS PT III 70 533 - 602 A/N 

 

 0610 EXPLANATIONS PT III 70 603 - 672 A/N 

 

 0620 EXPLANATIONS PT III 70 673 - 742 A/N 

 

 0630 EXPLANATIONS PT III 70 743 - 812 A/N 

 

 0640 EXPLANATIONS PT III 70 813 - 882 A/N 

 

 0650 EXPLANATIONS PT III 70 883 - 952 A/N 

 

 0660 EXPLANATIONS PT III 70 953 - 1022 A/N 

 

 0670 EXPLANATIONS PT III 70 1023 - 1092 A/N 

 

 0680 EXPLANATIONS PT III 70 1093 - 1162 A/N 

 

 0690 EXPLANATIONS PT III 70 1163 - 1232 A/N 

 

 0700 EXPLANATIONS PT III 70 1233 - 1302 A/N 

 

 0710 EXPLANATIONS PT III 70 1303 - 1372 A/N 

 

 0720 EXPLANATIONS PT III 70 1373 - 1442 A/N 

 

 0730 EXPLANATIONS PT III 70 1443 - 1512 A/N 

 

 0740 EXPLANATIONS PT III 70 1513 - 1582 A/N 

 

 0750 EXPLANATIONS PT III 70 1583 - 1652 A/N 

 
Publication 1438 December 2013 Page 177

 SECTION C FORM 8082 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0760 EXPLANATIONS PT III 70 1653 - 1722 A/N 

 

 0770 EXPLANATIONS PT III 70 1723 - 1792 A/N 

 

 0780 EXPLANATIONS PT III 70 1793 - 1862 A/N 

 

 0790 EXPLANATIONS PT III 70 1863 - 1932 A/N 

 

 0800 EXPLANATIONS PT III 70 1933 - 2002 A/N 

 

 0810 EXPLANATIONS PT III 70 2003 - 2072 A/N 

 

 RECORD TERMINUS CHARACTER 1 2073 - 2073 "#" 

 
Publication 1438 December 2013 Page 178

 SECTION C FORM 8275 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 2880 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8275bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0010 FOREIGN PARTNERSHIP'S EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN)

-0015 Foreign Entity Name PT 1 35 52 - 86 A/N

 A 

 

-0016 Employer Identification PT 1 9 87 - 95 N 

 Number (EIN) Aa 

-0017 Reference ID Number PT 1 50 96 - 145 A/N 

 Ab 

 

 0020 REV. RUL., REV. PROC., ETC PT I 35 146 - 180 A/N 

 1a 

 

 0030 ITEM OR GROUP OF ITEMS PT I 50 181 - 230 A/N 

 1b 

 

 0040 DESCRIPTION OF ITEMS PT I 50 231 - 280 A/N 

 1c 

 

 0050 DESCRIPTION OF ITEMS PT I 50 281 - 330 A/N 

 1c 

 

 0060 FORM OR SCHEDULE PT I 21 331 - 351 A/N 

 Id 

 

 0070 LINE NUMBER PT I 5 352 - 356 A/N 

 1e 

 

 0080 AMOUNT PT I 12 357 - 368 N 

 1f 

 

 0090 REV. RUL., REV. PROC., ETC PT I 35 369 - 403 A/N OR BLANK 

 2a 

 

 0100 ITEM OR GROUP OF ITEMS PT I 50 404 - 453 A/N OR BLANK 

 2b 

 

 0110 DESCRIPTION OF ITEMS PT I 50 454 - 503 A/N OR BLANK 

 2c 

 

 0120 DESCRIPTION OF ITEMS PT I 50 504 - 553 A/N OR BLANK 

 2c 

 

 0130 FORM OR SCHEDULE PT I 21 554 - 574 A/N OR BLANK 

 2d 

 

 0140 LINE NUMBER PT I 5 575 - 579 A/N OR BLANK 

 2e 

 

 0150 AMOUNT PT I 12 580 - 591 N 
Publication 1438 December 2013 Page 179

 2f 

 SECTION C FORM 8275 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0160 REV. RUL., REV. PROC., ETC PT I 35 592 - 626 A/N OR BLANK 

 3a 

 

 0170 ITEM OR GROUP OF ITEMS PT I 50 627 - 676 A/N OR BLANK 

 3b 

 

 0180 DESCRIPTION OF ITEMS PT I 50 677 - 726 A/N OR BLANK 

 3c 

 

 0190 DESCRIPTION OF ITEMS PT I 50 727 - 776 A/N OR BLANK 

 3c 

 

 0200 FORM OR SCHEDULE PT I 21 777 - 797 A/N OR BLANK 

 3d 

 

 0210 LINE NUMBER PT I 5 798 - 802 A/N OR BLANK 

 3e 

 

 0220 AMOUNT PT I 12 803 - 814 N 

 3f 

 

 0230 REV RUL, REV PROC, ETC. PT I 35 815 - 849 A/N OR BLANK 

 4(a)

 

 0240 ITEM OR GROUP OF ITEMS PT I 50 850 - 899 A/N OR BLANK 

 4(b)

 0250 DETAILED DESCRIPTION PT I 50 900 - 949 A/N OR BLANK 

 OF ITEMS 4(c)

 0260 DETAILED DESCRIPTION PT I 50 950 - 999 A/N OR BLANK 

 OF ITEMS 4(c) 

 0270 FORM OR SCHEDULE PT I 21 1000 - 1020 A/N OR BLANK 

 4(d)

 0280 LINE NUMBER PT I 5 1021 - 1025 A/N OR BLANK 

 4(e)

 0290 AMOUNT PT I 12 1026 - 1037 N 

 4(f)

 0300 REV RUL, REV PROC, ETC PT I 35 1038 - 1072 A/N OR BLANK 

 5(a)

 0310 ITEM OR GROUP OF ITEMS PT I 50 1073 – 1122 A/N OR BLANK 

 5(b) 

 0320 DETAILED DESCRIPTION PT I 50 1123 – 1172 A/N OR BLANK 

 OF ITEMS 5(c)

 0330 DETAILED DESCRIPTION PT I 50 1173 – 1222 A/N OR BLANK 

 OF ITEMS 5(c)

 0340 FORM OR SCHEDULE PT I 21 1223 – 1243 A/N OR BLANK 

 5(d)

 0350 LINE NUMBER PT I 5 1244 – 1248 A/N OR BLANK 

 5(e)

 0360 AMOUNT PT I 12 1249 – 1260 N 

 5(f)

 0370 REV RULE, REV PROC, ETC PT I 35 1261 – 1295 A/N OR BLANK 

 6(a)

 0380 ITEM OR GROUP OF ITEMS PT I 50 1296 – 1345 A/N OR BLANK 

 6(b)

 
Publication 1438 December 2013 Page 180

 SECTION C FORM 8275 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0390 DETAILED DESCRIPTION PT I 50 1346 – 1395 A/N OR BLANK 

 OF ITEMS 6(c)

 

 0400 DETAILED DESCRIPTION PT I 50 1396 – 1445 A/N OR BLANK 

 OF ITEMS 6(c)

 0410 FORM OR SCHEDULE PT I 21 1446 – 1466 A/N OR BLANK 

 6(d)

 0420 LINE NUMBER PT I 5 1467 – 1471 A/N OR BLANK 

 6(e)

 0430 AMOUNT PT I 12 1472 – 1483 N 

 6(f)

 0440 DETAILED EXPLANATION PT II 70 1484 - 1553 A/N OR BLANK 

 1 

 

 0450 DETAILED EXPLANATION PT II 70 1554 - 1623 A/N OR BLANK 

 1 

 

 0460 DETAILED EXPLANATION PT II 70 1624 - 1693 A/N OR BLANK 

 1 

 

 0470 DETAILED EXPLANATION PT II 70 1694 - 1763 A/N OR BLANK 

 2 

 

 0480 DETAILED EXPLANATION PT II 70 1764 - 1833 A/N OR BLANK 

 2 

 

 0490 DETAILED EXPLANATION PT II 70 1834 - 1903 A/N OR BLANK 

 2 

 

 0500 DETAILED EXPLANATION PT II 70 1904 - 1973 A/N OR BLANK 

 3 

 

 0510 DETAILED EXPLANATION PT II 70 1974 - 2043 A/N OR BLANK 

 3 

 

 0520 DETAILED EXPLANATION PT II 70 2044 - 2113 A/N OR BLANK 

 3 

 0530 DETAILED EXPLANATION PT II 70 2114 - 2183 A/N OR BLANK 

 4

 

 0540 DETAILED EXPLANATION PT II 70 2184 - 2253 A/N OR BLANK 

 4 

 

 0550 DETAILED EXPLANATION PT II 70 2254 - 2323 A/N OR BLANK 

 4 

 0560 DETAILED EXPLANATION PT II 70 2324 - 2393 A/N OR BLANK 

 5 

 

 0570 DETAILED EXPLANATION PT II 70 2394 - 2463 A/N OR BLANK 

 5 

 

 0580 DETAILED EXPLANATION PT II 70 2464 - 2533 A/N OR BLANK 

 5 

 

 0590 DETAILED EXPLANATION PT II 70 2534 - 2603 A/N OR BLANK 

 6 

 

 0600 DETAILED EXPLANATION PT II 70 2604 - 2673 A/N OR BLANK 

 6 

 

 
Publication 1438 December 2013 Page 181

 SECTION C FORM 8275 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0610 DETAILED EXPLANATION PT II 70 2674 - 2743 A/N OR BLANK 

 6 

 0620 NAME OF PASS THROUGH PT III 35 2744 – 2778 A/N OR BLANK 

 ENTITY 1

 0630 ADDRESS OF PASS THROUGH PT III 35 2779 – 2813 A/N OR BLANK 

 ENTITY 1 

 0640 CITY OF PASS THROUGH PT III 22 2814 – 2835 A/N OR BLANK 

 ENTITY 1

 0650 STATE OF PASS THROUGH PT III 2 2836 – 2837 A/N OR BLANK 

 ENTITY 1

 0660 ZIP CODE OF PASS THROUGH PT III 12 2838 – 2849 N OR nnnnnbbbbbbb 

 ENTITY 1 OR nnnnnnnnnbbb

 0670 IDENTIFYING NUMBER OF PT III 9 2850 – 2858 N 

 PASS THROUGH ENTITY 2

 0680 TAX YEAR OF PASS THROUGH PT III 8 2859 – 2866 N 

 ENTITY (FORM) 3 YYYMMDD

 0690 TAX YEAR OF PASS THROUGH PT III 8 2867 – 2874 N 

 ENTITY (TO) 3 YYYYMMDD

 0700 IRS CENTER WHERE PASS PT III 5 2875 – 2879 eFile 

 THROUGH ENTITY FILED RETURN 4

 RECORD TERMINUS CHARACTER 1 2880 – 2880 "#" 

 

 

 
Publication 1438 December 2013 Page 182

 SECTION C FORM 8275 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 2003 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0701 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0702 FORM NUMBER 6 15 - 20 "8275bb" 

 

 0703 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0704 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0705 FILLER 1 35 - 35 BLANK 

 

 0706 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0710 EXPLANATIONS PT IV 70 43 - 112 A/N 

 0720 EXPLANATIONS PT IV 70 113 - 182 A/N 

 

 0730 EXPLANATIONS PT IV 70 183 - 252 A/N 

 

 0740 EXPLANATIONS PT IV 70 253 - 322 A/N 

 

 0750 EXPLANATIONS PT IV 70 323 - 392 A/N 

 

 0760 EXPLANATIONS PT IV 70 393 - 462 A/N 

 

 0770 EXPLANATIONS PT IV 70 463 - 532 A/N 

 

 0780 EXPLANATIONS PT IV 70 533 - 602 A/N 

 

 0790 EXPLANATIONS PT IV 70 603 - 672 A/N 

 

 0800 EXPLANATIONS PT IV 70 673 - 742 A/N 

 0810 EXPLANATIONS PT IV 70 743 - 812 A/N 

 

 0820 EXPLANATIONS PT IV 70 813 - 882 A/N 

 

 0830 EXPLANATIONS PT IV 70 883 - 952 A/N 

 

 0840 EXPLANATIONS PT IV 70 953 - 1022 A/N 

 

 0850 EXPLANATIONS PT IV 70 1023 - 1092 A/N 

 

 0860 EXPLANATIONS PT IV 70 1093 - 1162 A/N 

 

 0870 EXPLANATIONS PT IV 70 1163 - 1232 A/N 

 

 0880 EXPLANATIONS PT IV 70 1233 - 1302 A/N 

 

 0890 EXPLANATIONS PT IV 70 1303 – 1372 A/N 

 0900 EXPLANATIONS PT IV 70 1373 - 1442 A/N 

 0910 EXPLANATIONS PT IV 70 1443 - 1512 A/N 

 

 0920 EXPLANATIONS PT IV 70 1513 - 1582 A/N 

 

 0930 EXPLANATIONS PT IV 70 1583 - 1652 A/N 

 

 0940 EXPLANATIONS PT IV 70 1653 - 1722 A/N 

 

 0950 EXPLANATIONS PT IV 70 1723 - 1792 A/N 

 
Publication 1438 December 2013 Page 183

 SECTION C FORM 8275 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0960 EXPLANATIONS PT IV 70 1793 - 1862 A/N 

 

 0970 EXPLANATIONS PT IV 70 1863 - 1932 A/N 

 0980 EXPLANATIONS PT IV 70 1933 - 2002 A/N 

 

 RECORD TERMINUS CHARACTER 1 2003 - 2003 "#" 

 
Publication 1438 December 2013 Page 184

 SECTION C FORM 8275-R - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 2880 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8275Rb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0010 FOREIGN PARTNERSHIP'S EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN)

-0015 Foreign Entity Name PT 1 35 52 - 86 A/N

 A 

 

-0016 Employer Identification PT 1 9 87 - 95 N

 Number (EIN) Aa 

-0017 Reference ID Number PT 1 50 96 - 145 A/N 

 Ab 

 

 0020 REGULATION SECTION PT I 35 146 - 180 A/N 

 1a 

 

 0030 ITEM OR GROUP OF ITEMS PT I 50 181 - 230 A/N 

 1b 

 

 0040 DESCRIPTION OF ITEMS PT I 50 231 - 280 A/N 

 1c 

 

 0050 DESCRIPTION OF ITEMS PT I 50 281 - 330 A/N 

 1c 

 

 0060 FORM OR SCHEDULE PT I 21 331 - 351 A/N 

 Id 

 

 0070 LINE NUMBER PT I 5 352 - 356 A/N 

 1e 

 

 0080 AMOUNT PT I 12 357 - 368 N 

 1f 

 

 0090 REGULATION SECTION PT I 35 369 - 403 A/N OR BLANK 

 2a 

 

 0100 ITEM OR GROUP OF ITEMS PT I 50 404 - 453 A/N OR BLANK 

 2b 

 

 0110 DESCRIPTION OF ITEMS PT I 50 454 - 503 A/N OR BLANK 

 2c 

 

 0120 DESCRIPTION OF ITEMS PT I 50 504 - 553 A/N OR BLANK 

 2c 

 

 0130 FORM OR SCHEDULE PT I 21 554 - 574 A/N OR BLANK 

 2d 

 

 0140 LINE NUMBER PT I 5 575 - 579 A/N OR BLANK 

 2e 

 

 0150 AMOUNT PT I 12 580 - 591 N 

 2f 
Publication 1438 December 2013 Page 185

 

 SECTION C FORM 8275-R - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0160 REGULATION SECTION PT I 35 592 - 626 A/N OR BLANK 

 3a 

 

 0170 ITEM OR GROUP OF ITEMS PT I 50 627 - 676 A/N OR BLANK 

 3b 

 

 0180 DESCRIPTION OF ITEMS PT I 50 677 - 726 A/N OR BLANK 

 3c 

 

 0190 DESCRIPTION OF ITEMS PT I 50 727 - 776 A/N OR BLANK 

 3c 

 

 0200 FORM OR SCHEDULE PT I 21 777 - 797 A/N OR BLANK 

 3d 

 

 0210 LINE NUMBER PT I 5 798 - 802 A/N OR BLANK 

 3e 

 

 0220 AMOUNT PT I 12 803 - 814 N 

 3f 

 

 0230 REGULATION SECTION PT I 35 815 - 849 A/N OR BLANK 

 4(a)

 

 0240 ITEM OR GROUP OF ITEMS PT I 50 850 - 899 A/N OR BLANK 

 4(b)

 0250 DETAILED DESCRIPTION PT I 50 900 - 949 A/N OR BLANK 

 OF ITEMS 4(c)

 0260 DETAILED DESCRIPTION PT I 50 950 - 999 A/N OR BLANK 

 OF ITEMS 4(c) 

 0270 FORM OR SCHEDULE PT I 21 1000 - 1020 A/N OR BLANK 

 4(d)

 0280 LINE NUMBER PT I 5 1021 - 1025 A/N OR BLANK 

 4(e)

 0290 AMOUNT PT I 12 1026 - 1037 N 

 4(f)

 0300 REGULATION SECTION PT I 35 1038 - 1072 A/N OR BLANK 

 5(a)

 0310 ITEM OR GROUP OF ITEMS PT I 50 1073 – 1122 A/N OR BLANK 

 5(b) 

 0320 DETAILED DESCRIPTION PT I 50 1123 – 1172 A/N OR BLANK 

 OF ITEMS 5(c)

 0330 DETAILED DESCRIPTION PT I 50 1173 – 1222 A/N OR BLANK 

 OF ITEMS 5(c)

 0340 FORM OR SCHEDULE PT I 21 1223 – 1243 A/N OR BLANK 

 5(d)

 0350 LINE NUMBER PT I 5 1244 – 1248 A/N OR BLANK 

 5(e)

 0360 AMOUNT PT I 12 1249 – 1260 N 

 5(f)

 0370 REGULATION SECTION PT I 35 1261 – 1295 A/N OR BLANK 

 6(a)

 0380 ITEM OR GROUP OF ITEMS PT I 50 1296 – 1345 A/N OR BLANK 

 6(b)
Publication 1438 December 2013 Page 186

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0390 DETAILED DESCRIPTION PT I 50 1346 – 1395 A/N OR BLANK 

 OF ITEMS 6(c)

 

 0400 DETAILED DESCRIPTION PT I 50 1396 – 1445 A/N OR BLANK 

 OF ITEMS 6(c)

 0410 FORM OR SCHEDULE PT I 21 1446 – 1466 A/N OR BLANK 

 6(d)

 0420 LINE NUMBER PT I 5 1467 – 1471 A/N OR BLANK 

 6(e)

 0430 AMOUNT PT I 12 1472 – 1483 N 

 6(f)

 0440 DETAILED EXPLANATION PT II 70 1484 - 1553 A/N OR BLANK 

 1 

 

 0450 DETAILED EXPLANATION PT II 70 1554 - 1623 A/N OR BLANK 

 1 

 

 0460 DETAILED EXPLANATION PT II 70 1624 - 1693 A/N OR BLANK 

 1 

 

 0470 DETAILED EXPLANATION PT II 70 1694 - 1763 A/N OR BLANK 

 2 

 

 0480 DETAILED EXPLANATION PT II 70 1764 - 1833 A/N OR BLANK 

 2 

 

 0490 DETAILED EXPLANATION PT II 70 1834 - 1903 A/N OR BLANK 

 2 

 

 0500 DETAILED EXPLANATION PT II 70 1904 - 1973 A/N OR BLANK 

 3 

 

 0510 DETAILED EXPLANATION PT II 70 1974 - 2043 A/N OR BLANK 

 3 

 

 0520 DETAILED EXPLANATION PT II 70 2044 - 2113 A/N OR BLANK 

 3 

 0530 DETAILED EXPLANATION PT II 70 2114 - 2183 A/N OR BLANK 

 4 

 

 0540 DETAILED EXPLANATION PT II 70 2184 - 2253 A/N OR BLANK 

 4 

 

 0550 DETAILED EXPLANATION PT II 70 2254 - 2323 A/N OR BLANK 

 4 

 0560 DETAILED EXPLANATION PT II 70 2324 - 2393 A/N OR BLANK 

 5

 

 0570 DETAILED EXPLANATION PT II 70 2394 - 2463 A/N OR BLANK 

 5 

 

 0580 DETAILED EXPLANATION PT II 70 2464 - 2533 A/N OR BLANK 

 5 

 

 0590 DETAILED EXPLANATION PT II 70 2534 - 2603 A/N OR BLANK 

 6 

 

 0600 DETAILED EXPLANATION PT II 70 2604 - 2673 A/N OR BLANK 

 6 

 

 

 
Publication 1438 December 2013 Page 187

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0610 DETAILED EXPLANATION PT II 70 2674 - 2743 A/N OR BLANK 

 6 

 0620 NAME OF PASS THROUGH PT III 35 2744 – 2778 A/N OR BLANK 

 ENTITY 1

0630 ADDRESS OF PASS THROUGH PT III 35 2779 – 2813 A/N OR BLANK 

 ENTITY 1

 0640 CITY OF PASS THROUGH PT III 22 2814 – 2835 A/N OR BLANK 

 ENTITY 1

 0650 STATE OF PASS THROUGH PT III 2 2836 – 2837 A/N OR BLANK 

 ENTITY 1

 0660 ZIP CODE OF PASS THROUGH PT III 12 2838 – 2849 N OR nnnnnbbbbbbb 

 ENTITY 1 OR nnnnnnnnnbbb

 0670 IDENTIFYING NUMBER OF PT III 9 2850 – 2858 N 

 PASS THROUGH ENTITY 2

 0680 TAX YEAR OF PASS THROUGH PT III 8 2859 – 2866 N 

 ENTITY (FORM) 3 YYYMMDD

 0690 TAX YEAR OF PASS THROUGH PT III 8 2867 – 2874 N 

 ENTITY (TO) 3 YYYYMMDD

 0700 IRS CENTER WHERE PASS PT III 5 2875 – 2879 eFile 

 THROUGH ENTITY FILED RETURN 4

 RECORD TERMINUS CHARACTER 1 2880 – 2880 "#" 

 

 

 
Publication 1438 December 2013 Page 188

 

 SECTION C FORM 8275-R - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 2003 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0701 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0702 FORM NUMBER 6 15 - 20 "8275Rb" 

 

 0703 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0704 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0705 FILLER 1 35 - 35 BLANK 

 

 0706 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999 

 

 0710 EXPLANATIONS PT IV 70 43 - 112 A/N 

 0720 EXPLANATIONS PT IV 70 113 - 182 A/N 

 

 0730 EXPLANATIONS PT IV 70 183 - 252 A/N 

 

 0740 EXPLANATIONS PT IV 70 253 - 322 A/N 

 

 0750 EXPLANATIONS PT IV 70 323 - 392 A/N 

 

 0760 EXPLANATIONS PT IV 70 393 - 462 A/N 

 

 0770 EXPLANATIONS PT IV 70 463 - 532 A/N 

 

 0780 EXPLANATIONS PT IV 70 533 - 602 A/N 

 

 0790 EXPLANATIONS PT IV 70 603 - 672 A/N 

 

 0800 EXPLANATIONS PT IV 70 673 - 742 A/N 

 0810 EXPLANATIONS PT IV 70 743 - 812 A/N 

 

 0820 EXPLANATIONS PT IV 70 813 - 882 A/N 

 

 0830 EXPLANATIONS PT IV 70 883 - 952 A/N 

 

 0840 EXPLANATIONS PT IV 70 953 - 1022 A/N 

 

 0850 EXPLANATIONS PT IV 70 1023 - 1092 A/N 

 

 0860 EXPLANATIONS PT IV 70 1093 - 1162 A/N 

 

 0870 EXPLANATIONS PT IV 70 1163 - 1232 A/N 

 

 0880 EXPLANATIONS PT IV 70 1233 - 1302 A/N 

 

 0890 EXPLANATIONS PT IV 70 1303 – 1372 A/N 

 0900 EXPLANATIONS PT IV 70 1373 - 1442 A/N 

 0910 EXPLANATIONS PT IV 70 1443 - 1512 A/N 

 

 0920 EXPLANATIONS PT IV 70 1513 - 1582 A/N 

 

 0930 EXPLANATIONS PT IV 70 1583 - 1652 A/N 

 

 0940 EXPLANATIONS PT IV 70 1653 - 1722 A/N 

 

 0950 EXPLANATIONS PT IV 70 1723 - 1792 A/N 

 
Publication 1438 December 2013 Page 189

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0960 EXPLANATIONS PT IV 70 1793 - 1862 A/N 

 

 0970 EXPLANATIONS PT IV 70 1863 - 1932 A/N 

 0980 EXPLANATIONS PT IV 70 1933 - 2002 A/N 

 

 RECORD TERMINUS CHARACTER 1 2003 - 2003 "#" 

 

 

 

 

 

 
Publication 1438 December 2013 Page 190

 SECTION C FORM 8582 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD 

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0331 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8582bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0020 PASSIVE ACTIVITY PT I 12 43 - 54 N 

 NET INCOME 1a 

 

 0030 PASSIVE ACTIVITY LOSS PT I 12 55 - 66 N *** 

 NET LOSS 1b 

 

 0040 PASSIVE ACTIVITY LOSS PT I 12 67 - 78 N *** 

 PRIOR YEAR UNALLOWED 1c 

 LOSSES 

 

 0050 PASSIVE ACTIVITY LOSS PT I 12 79 - 90 N 

 COMBINE LINES 1a,1b and 1c 1d 

 

 0055 COMMERCIAL REVIATALIZATION PT I 12 91 - 102 N*** 

 DEDUCTIONS 2a 

 0056 UNALLOWED PRIOR YEAR PT I 12 103 – 114 N***

 REVITALIZATION DEDUCATIONS 2b

 0057 NET REVITALIZATION DEDUCTIONS PT I 12 115 - 126 N***

 2c 

 

 0060 OTHER PASSIVE ACTIVITIES PT I 12 127 – 138 N 

 NET INCOME 3a 

 

 0070 OTHER PASSIVE ACTIVITIES PT I 12 139 – 150 N *** 

 NET LOSS 3b 

 

 0080 OTHER PASSIVE ACTIVITIES PT I 12 151 - 162 N *** 

 PRIOR YEAR UNALLOWED 3c 

 LOSSES 

 

 0090 OTHER PASSIVE ACTIVITIES PT I 12 163 - 174 N 

 COMBINE LINES 3a, b and c 3d 

 

 0100 COMBINE LINES PT I 12 175 - 186 N 

 1d, 2c AND 3d 4 

 

 0110 SMALLER AMOUNT OF LINE PT II 12 187 – 198 N 

 1d OR LOSS ON LINE 4 5 

 

 0120 ENTER 150,000 PT II 12 199 - 210 N 

 IF MARRIED FILING 6 

 SEPARATELY 

 

 
Publication 1438 December 2013 Page 191

 SECTION C FORM 8582 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0130 MODIFIED GROSS INCOME PT II 12 211 - 222 N 

 7 

 

 0140 LINE 6 MINUS LINE 7 PT II 12 223 - 234 N 

 8 

 

 0150 MULTIPLY LINE 8 BY 50% PT II 12 235 - 246 N 

 9 

 

 0160 SMALLER OF LINE 5 OR LINE 9 PT II 12 247 - 258 N 

 10 

 

 0165 25000 REDUCED BY LINE 10 PT II 12 259 - 270 N 

 AMOUNT, IF ANY. MARRIED 11 

 SEPERATE, SEE INSTRUCTIONS. 

 

 0166 LOSS FROM LINE 4 PT II 12 271 - 282 N 

 12 

 

 0167 LINE 12 MINUS LINE 10 PT II 12 283 - 294 N 

 13 

 

 0168 SMALLEST OF LINE 2c (treat as PT II 12 295 - 306 N 

 positive), LINE 11, OR LINE 14 

 13. 

 

 0170 TOTAL LOSSES ALLOWED PT IV 12 307 - 318 N 

 ADD INCOME ON LINES 1a 15 

 and 3a 

 

 0180 TOTAL LOSSES ALLOWED PT IV 12 319 - 330 N 

 FROM ALL PASSIVE ACTIVITIES 16 

 ADD LINE 10, 14, AND 15 

 

 RECORD TERMINUS CHARACTER 1 331 - 331 "#" 

 
Publication 1438 December 2013 Page 192

 SECTION C FORM 8582 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1994 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0240 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0241 FORM NUMBER 6 15 - 20 "8582bb" 

 

 0242 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0243 TAXPAYER IDENTIFICATION NUMBER 9 26 - 34 N (PRIMARY SSN) 

 

 0244 FILLER 1 35 - 35 BLANK 

 

 0245 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 NOTE: FIELDS 0247, 0590, 0890, 1555, 2167, AND 2445 SHOULD BE USED WHEN 

 THERE ARE GREATER THAN 5 ACTIVITIES FOR A GIVEN WORKSHEET. WHEN 

 USING ONE OF THE AFOREMENTIONED MULTIPLE ACTIVITIES FIELDS, LEAVE 

 ALL OTHER FIELDS FOR THAT WORKSHEET BLANK, EXCEPT FOR THE FIELDS 

 IDENTIFIED AS FOR TOTALS. INCLUDE INFORMATION FOR EACH ACTIVITY 

 IN THE STATEMENT(S). 

 

 0247 MUTLIPLE ACTIVITIES W1 6 43 - 48 "STMbnn" OR BLANK 

 

 0250 NAME OF ACTIVITY 1 W1 20 49 - 68 A/N 

 

 0260 NET INCOME 1 W1-(a) 12 69 - 80 N 

 

 0270 NET LOSS 1 W1-(b) 12 81 - 92 N 

 

 0280 UNALLOWED LOSS 1 W1-(c) 12 93 - 104 N 

 

 0290 OVERALL GAIN 1 W1-(d) 12 105 - 116 N 

 

 0300 OVERALL LOSS 1 W1-(e) 12 117 - 128 N 

 

 0310 NAME OF ACTIVITY 2 W1 20 129 - 148 A/N 

 

 0320 NET INCOME 2 W1-(a) 12 149 - 160 N 

 

 0330 NET LOSS 2 W1-(b) 12 161 - 172 N 

 

 0340 UNALLOWED LOSS 2 W1-(c) 12 173 - 184 N 

 

 0350 OVERALL GAIN 2 W1-(d) 12 185 - 196 N 

 

 0360 OVERALL LOSS 2 W1-(e) 12 197 - 208 N 

 

 0370 NAME OF ACTIVITY 3 W1 20 209 - 228 A/N 

 

 0380 NET INCOME 3 W1-(a) 12 229 - 240 N 

 

 0390 NET LOSS 3 W1-(b) 12 241 - 252 N 

 

 0400 UNALLOWED LOSS 3 W1-(c) 12 253 - 264 N 

 

 0410 OVERALL GAIN 3 W1-(d) 12 265 - 276 N 

 

 0420 OVERALL LOSS 3 W1-(e) 12 277 - 288 N 

 

 0430 NAME OF ACTIVITY 4 W1 20 289 - 308 A/N 

 
Publication 1438 December 2013 Page 193

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 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0440 NET INCOME 4 W1-(a) 12 309 - 320 N 

 

 0450 NET LOSS 4 W1-(b) 12 321 - 332 N 

 

 0460 UNALLOWED LOSS 4 W1-(c) 12 333 - 344 N 

 

 0470 OVERALL GAIN 4 W1-(d) 12 345 - 356 N 

 

 0480 OVERALL LOSS 4 W1-(e) 12 357 - 368 N 

 

 0490 NAME OF ACTIVITY 5 W1 20 369 - 388 A/N 

 

 0500 NET INCOME 5 W1-(a) 12 389 - 400 N 

 

 0510 NET LOSS 5 W1-(b) 12 401 - 412 N 

 

 0520 UNALLOWED LOSS 5 W1-(c) 12 413 - 424 N 

 

 0530 OVERALL GAIN 5 W1-(d) 12 425 - 436 N 

 

 0540 OVERALL LOSS 5 W1-(e) 12 437 - 448 N 

 

 0550 TOTAL NET INCOME W1-(a) 12 449 - 460 N 

 

 0560 TOTAL NET LOSS W1-(b) 12 461 - 472 N 

 

 0570 TOTAL UNALLOWED W1-(c) 12 473 - 484 N 

 

 0590 MULTIPLE ACTIVITIES W2 6 485 - 490 "STMbnn" OR BLANK 

 

 0600 NAME OF ACTIVITY 1 W2 20 491 - 510 A/N 

 0610 CURRENT YEAR DEDUCT 1 W2(a) 12 511 - 522 N 

 

 0620 PRIOR YEAR UNALLOWED W2(b) 12 523 - 534 N 

 DEDUCTIONS 1 

 

 0630 OVERALL LOSS 1 W2(c) 12 535 - 546 N 

 

 0640 NAME OF ACTIVITY 2 W2 20 547 - 566 A/N 

 0650 CURRENT YEAR DEDUCT 2 W2(a) 12 567 - 578 N

 

 0660 PRIOR YEAR UNALLOWED W2(b) 12 579 - 590 N 

 DEDUCTIONS 2 

 

 0670 OVERALL LOSS 2 W2(c) 12 571 - 602 N 

 

 0680 NAME OF ACTIVITY 3 W2 20 603 - 622 A/N 

 0690 CURRENT YEAR DEDUCT 3 W2(a) 12 623 - 634 N 

 

 0700 PRIOR YEAR UNALLOWED W2(b) 12 635 - 646 N 

 DEDUCTIONS 3 

 

 0710 OVERALL LOSS 3 W2(c) 12 647 - 658 N 

 

 0720 NAME OF ACTIVITY 4 W2 20 659 - 678 A/N

 0730 CURRENT YEAR DEDUCT 4 W2(a) 12 679 - 690 N 

 

 0740 PRIOR YEAR UNALLOWED W2(b) 12 691 - 702 N 

 DEDUCTIONS 4 

 

 0750 OVERALL LOSS 4 W2(c) 12 703 - 714 N 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0760 TOTAL CURRENT YEAR W2(a) 12 715 - 726 N 

 

 0770 TOTAL PRIOR YEAR W2(b) 12 727 - 738 N 

 UNALLOWED DEDUCTIONS 

 

 0890 MULTIPLE ACTIVITIES W3 6 739 - 744 "STMbnn" OR BLANK 

 

 0900 NAME OF ACTIVITY 1 W3 20 745 - 764 A/N 

 

 0910 NET INCOME 1 W3-(a) 12 765 - 776 N 

 

 0920 NET LOSS 1 W3-(b) 12 777 - 788 N 

 

 0930 UNALLOWED LOSS 1 W3-(c) 12 789 - 800 N 

 

 0940 OVERALL GAIN 1 W3-(d) 12 801 - 812 N 

 

 0950 OVERALL LOSS 1 W3-(e) 12 813 - 824 N 

 

 0960 NAME OF ACTIVITY 2 W3 20 825 - 844 A/N 

 

 0970 NET INCOME 2 W3-(a) 12 845 - 856 N 

 

 0980 NET LOSS 2 W3-(b) 12 857 - 868 N 

 

 1000 UNALLOWED LOSS 2 W3-(c) 12 869 - 880 N 

 

 1010 OVERALL GAIN 2 W3-(d) 12 881 - 892 N 

 

 1020 OVERALL LOSS 2 W3-(e) 12 893 - 904 N 

 

 1030 NAME OF ACTIVITY 3 W3 20 905 - 924 A/N 

 

 1040 NET INCOME 3 W3-(a) 12 925 - 936 N 

 

 1050 NET LOSS 3 W3-(b) 12 937 - 948 N 

 

 1060 UNALLOWED LOSS 3 W3-(c) 12 949 - 960 N 

 

 1070 OVERALL GAIN 3 W3-(d) 12 961 - 972 N 

 

 1080 OVERALL LOSS 3 W3-(e) 12 973 - 984 N 

 

 1090 NAME OF ACTIVITY 4 W3 20 985 - 1004 A/N 

 

 1100 NET INCOME 4 W3(a) 12 1005 - 1016 N 

 

 1110 NET LOSS 4 W3-(b) 12 1017 - 1028 N 

 

 1120 UNALLOWED LOSS 4 W3-(c) 12 1029 - 1040 N 

 

 1130 OVERALL GAIN 4 W3-(d) 12 1041 - 1052 N 

 

 1140 OVERALL LOSS 4 W3-(e) 12 1053 - 1064 N 

 

 1150 NAME OF ACTIVITY 5 W3 20 1065 - 1084 A/N 

 

 1160 NET INCOME 5 W3-(a) 12 1085 - 1096 N 

 

 1170 NET LOSS 5 W3-(b) 12 1097 - 1108 N 

 
Publication 1438 December 2013 Page 195

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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1180 UNALLOWED LOSS 5 W3-(c) 12 1109 - 1120 N 

 

 1190 OVERALL GAIN 5 W3-(d) 12 1121 - 1132 N 

 

 1200 OVERALL LOSS 5 W3-(e) 12 1133 - 1144 N 

 

 1210 TOTAL NET INCOME W3-(a) 12 1145 - 1156 N 

 

 1220 TOTAL NET LOSS W3-(b) 12 1157 - 1168 N 

 

 1550 TOTAL UNALLOWED LOSS W3-(c) 12 1169 - 1180 N 

 

 1555 MULTIPLE ACTIVITIES W4 6 1181 - 1186 "STMbnn" OR BLANK 

 

 1560 NAME OF ACTIVITY 1 W4 25 1187 - 1211 A/N 

 

 1570 FORM OR SCHEDULE W4 20 1212 - 1231 A/N 

 REPORTED ON 1 

 

 1580 LOSS 1 W4(a) 12 1232 - 1243 N 

 

 1590 RATIO 1 W4(b) 6 1244 - 1249 R 

 

 1600 INCOME AND SPECIAL W4(c) 12 1250 - 1261 N 

 ALLOWANCE 1 

 

 1610 LOSS MINUS INCOME 1 W4(d) 12 1262 - 1273 N 

 

 1620 NAME OF ACTIVITY 2 W4 25 1274 - 1298 A/N 

 

 1630 FORM OR SCHEDULE W4 20 1299 - 1318 A/N 

 REPORTED ON 2 

 

 1640 LOSS 2 W4(a) 12 1318 - 1330 N 

 

 1650 RATIO 2 W4(b) 6 1331 - 1336 R 

 

 1660 INCOME AND SPECIAL W4(c) 12 1337 - 1348 N 

 ALLOWANCE 2 

 

 1670 LOSS MINUS INCOME 2 W4(d) 12 1349 - 1360 N 

 

 1680 NAME OF ACTIVITY 3 W4 25 1361 - 1385 A/N 

 

 1690 FORM OR SCHEDULE W4 20 1386 - 1405 A/N 

 REPORTED ON 3 

 

 1700 LOSS 3 W4(a) 12 1406 - 1417 N 

 

 1710 RATIO 3 W4(b) 6 1418 - 1423 R 

 

 1720 INCOME AND SPECIAL W4(c) 12 1424 - 1435 N 

 ALLOWANCE 3 

 

 1730 LOSS MINUS INCOME 3 W4(d) 12 1436 - 1447 N 

 

 1740 NAME OF ACTIVITY 4 W4 25 1448 - 1472 A/N 

 

 1750 FORM OR SCHEDULE W4 20 1473 - 1492 A/N 

 REPORT ON 4 

 

 1760 LOSS 4 W4(a) 12 1493 - 1504 N 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 1770 RATIO 4 W4(b) 6 1505 - 1510 R 

 

 1780 INCOME AND SPECIAL W4(c) 12 1511 - 1522 N 

 ALLOWANCE 4 

 

 1790 LOSS MINUS INCOME 4 W4(d) 12 1523 - 1534 N 

 

 1800 NAME OF ACTIVITY 5 W4 25 1535 - 1559 A/N 

 

 1810 FORM OR SCHEDULE W4 20 1560 - 1579 A/N 

 REPORTED ON 5 

 

 1820 LOSS 5 W4(a) 12 1580 - 1591 N 

 

 1830 RATIO 5 W4(b) 6 1592 - 1597 R 

 

 1840 INCOME AND SPECIAL W4(c) 12 1598 - 1609 N 

 ALLOWANCE 5 

 

 1850 LOSS MINUS INCOME 5 W4(d) 12 1610 - 1621 N 

 

 1860 TOTAL LOSS W4(a) 12 1622 - 1633 N 

 

 1870 TOTAL INCOME AND W4(c) 12 1634 - 1645 N 

 SPECIAL ALLOWANCE 

 

 1880 TOTAL LOSS MINUS W4(d) 12 1646 - 1657 N 

 INCOME 

 

*1890 ADDITIONAL WORKSHEET 4 W4 6 1658 - 1663 "STMbnn" OR BLANK 

 

 1895 MULTIPLE ACTIVITIES W5 6 1664 - 1669 "STMbnn" OR BLANK 

 

 1900 NAME OF ACTIVITY 1 W5 20 1670 - 1689 A/N 

 

 1910 FORM OE SCHEDULE W5 10 1690 - 1699 A/N 

 REPORTED ON 1 

 

 1920 LOSS 1 W5(a) 12 1700 - 1711 N 

 

 1930 RATIO 1 W5(b) 6 1712 - 1717 R 

 

 1940 UNALLOWED LOSS 1 W5(c) 12 1718 - 1729 N 

 

 1950 NAME OF ACTIVITY 2 W5 20 1730 - 1749 A/N 

 

 1960 FORM OR SCHEDULE W5 10 1750 - 1759 A/N 

 REPORTED ON 2 

 

 1970 LOSS 2 W5(a) 12 1760 - 1771 N 

 

 1980 RATIO 2 W5(b) 6 1772 - 1777 R 

 

 1990 UNALLOWED LOSS 2 W5(c) 12 1778 - 1789 N 

 

 2000 NAME OF ACTIVITY 3 W5 20 1790 - 1809 A/N 

 

 2010 FORM OR SCHEDULE W5 10 1810 - 1819 A/N 

 REPORTED ON 3 

 

 2020 LOSS 3 W5(a) 12 1820 - 1831 N 

 

 2030 RATIO 3 W5(b) 6 1832 - 1837 R 

 
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 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2040 UNALLOWED LOSS 3 W5(c) 12 1838 - 1849 N 

 

 2050 NAME OF ACTIVITY 4 W5 20 1850 - 1869 A/N 

 

 2060 FORM OR SCHEDULE W5 10 1870 - 1879 A/N 

 REPORTED ON 4 

 

 2070 LOSS 4 W5(a) 12 1880 - 1891 N 

 

 2080 RATIO 4 W5(b) 6 1892 - 1897 R 

 

 2090 UNALLOWED LOSS 4 W5(c) 12 1898 - 1909 N 

 

 2100 NAME OF ACTIVITY 5 W5 20 1910 - 1929 A/N 

 

 2110 FORM OR SCHEDULE W5 10 1930 - 1939 A/N 

 REPORTED ON 5 

 

 2120 LOSS 5 W5(a) 12 1940 - 1951 N 

 

 2130 RATIO 5 W5(b) 6 1952 - 1957 R 

 

 2140 UNALLOWED LOSS 5 W5(c) 12 1958 - 1969 N 

 

 2150 TOTAL LOSS W5(a) 12 1970 - 1981 N 

 

 2155 TOTAL UNALLOWED LOSS W5(c) 12 1982 - 1993 N 

 

 RECORD TERMINUS CHARACTER 1 1994 - 1994 "#" 

 

 

 

 

 

 

 

 

 

 

 
Publication 1438 December 2013 Page 198

 SECTION C FORM 8582 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0746 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 2160 RECORD ID 6 9 - 14 "FRMbbb" 

 

 2161 FORM NUMBER 6 15 - 20 "8582bb" 

 

 2162 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 2163 TAXPAYER 9 26 - 34 N (PRIMARY EIN) 

 IDENTIFICATION 

 NUMBER 

 

 2164 FILLER 1 35 - 35 BLANK 

 

 2165 FORM OCCURENCE 7 36 - 42 N 

 NUMBER 0000001 

 

@2167 MULTIPLE ACTIVITIES W6 6 43 - 48 "STMBnn" OR BLANK 

 

 2170 NAME OF ACTIVITY 1 W6 20 49 - 68 A/N 

 

 2180 FORM OR SCHEDULE W6 10 69 - 78 A/N 

 REPORTED ON 1 

 

 2190 LOSS 1 W6(a) 12 79 - 90 N 

 

 2200 UNALLOWED LOSS 1 W6(b) 12 91 - 102 N 

 

 2210 ALLOWED LOSS 1 W6(c) 12 103 - 114 N 

 

 2220 NAME OF ACTIVITY 2 W6 20 115 - 134 A/N 

 

 2230 FORM OR SCHEDULE W6 10 135 - 144 A/N 

 REPORTED ON 2 

 

 2240 LOSS 2 W6(a) 12 145 - 156 N 

 

 2250 UNALLOWED LOSS 2 W6(b) 12 157 - 168 N 

 

 2260 ALLOWED LOSS 2 W6(c) 12 169 - 180 N 

 

 2270 NAME OF ACTIVITY 3 W6 20 181 - 200 A/N 

 

 2280 FORM OR SCHEDULE W6 10 201 - 210 A/N 

 REPORTED ON 3 

 

 2290 LOSS 3 W6(a) 12 211 - 222 N 

 

 2300 UNALLOWED LOSS 3 W6(b) 12 223 - 234 N 

 

 2310 ALLOWED LOSS 3 W6(c) 12 235 - 246 N 

 

 2320 NAME OF ACTIVITY 4 W6 20 247 - 266 A/N 

 

 2330 FORM OR SCHEDULE W6 10 267 - 276 A/N 

 REPORTED ON 4 

 

 2340 LOSS 4 W6(a) 12 277 - 288 N 

 

 2350 UNALLOWED LOSS 4 W6(b) 12 289 - 300 N 

 
Publication 1438 December 2013 Page 199

 SECTION C FORM 8582 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2360 ALLOWED LOSS 3 W6(c) 12 301 - 312 N 

 

 2370 NAME OF ACTIVITY 5 W6 20 313 - 332 A/N 

 

 2380 FORM OR SCHEDULE W6 10 333 - 342 A/N 

 REPORTED ON 5 

 

 2390 LOSS 5 W6(a) 12 343 - 354 N 

 

 2400 UNALLOWED LOSS 5 W6(b) 12 355 - 366 N 

 

 2410 W6(c) 12 367 - 378 N 

 ALLOWED LOSS 5 

 

 2420 TOTAL LOSS W6(a) 12 379 - 390 N 

 

 2430 TOTAL UNALLOWED LOSS W6(b) 12 391 - 402 N 

 

 2440 TOTAL ALLOWED LOSS W6(c) 12 403 - 414 N 

 

@2445 MULTIPLE ACTIVITIES W7 6 415 - 420 "STMBnn" OR BLANK 

 

 2458 NAME OF ACTIVITY W7 25 421 - 445 A/N 

 

 2461 FORM OR SCHEDULE W7-1 20 446 - 465 A/N OR BLANK 

 NAME 1 

 

 2470 NET LOSS FROM FORM W7-1a(a) 12 466 - 477 N 

 OR SCHEDULE 1 

 

 2490 NET INCOME FROM W7-1b(a) 12 478 - 489 N 

 FORM OR SCHEDULE 1 

 

 2500 NET LOSS MINUS NET W7-1c(b) 12 490 - 501 N 

 INCOME 1 

 

 2510 RATIO 1 W7-1c(c) 6 502 - 507 R 

 

 2520 UNALLOWED LOSS 1 W7-1c(d) 12 508 - 519 N 

 

 2530 ALLOWED LOSS NET W7-1c(e) 12 520 - 531 N 

 LOSS/ALLOWED LOSS 1 

 

 2541 FORM OR SCHEDULE W7-2 20 532 - 551 A/N 

 NAME 2 

 

 2550 NET LOSS FROM FORM W7-1a(a) 12 552 - 563 N 

 OR SCHEDULE 2 

 

 2570 NET INCOME FROM W7-1b(a) 12 564 - 575 N 

 FORM OR SCHEDULE 2 

 

 2580 NET LOSS MINUS NET W7-1c(b) 12 576 - 587 N 

 INCOME 2 

 

 2590 RATIO 2 W7-1c(c) 6 588 - 593 R 

 

 2600 UNALLOWED LOSS 2 W7-1c(d) 12 594 - 605 N 

 

 2610 ALLOWED LOSS NET W7-1c(e) 12 606 - 617 N 

 LOSS/ALLOWED LOSS 2 

 

 

 
Publication 1438 December 2013 Page 200

 SECTION C FORM 8582 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 2620 FORM OR SCHEDULE W7-3 20 618 - 637 A/N 

 NAME 3 

 

 2630 NET LOSS FROM FORM W7-1a(a) 12 638 - 649 N 

 OR SCHEDULE 3 

 

 2650 NET INCOME FROM W7-1b(a) 12 650 - 661 N 

 FORM OR SCHEDULE 3 

 

 2660 NET LOSS MINUS NET W7-1c(b) 12 662 - 673 N 

 INCOME 3 

 

 2670 RATIO 3 W7-1c(c) 6 674 - 679 R 

 

 2680 UNALLOWED LOSS 3 W7-1c(d) 12 680 - 691 N 

 

 2690 ALLOWED LOSS 3 W7-1c(e) 12 692 - 703 N 

 

 2700 TOTAL NET LOSS W7(b) 12 704 - 715 N 

 MINUS NET INCOME 

 

 2710 TOTAL UNALLOWED LOSS W7(d) 12 716 - 727 N 

 

 2720 TOTAL ALLOWED LOSS W7(e) 12 728 - 739 N 

 

*2730 ADDITIONAL WORKSHEET 7 W7 6 740 - 745 "STMbnn" OR BLANK 

 

 RECORD TERMINUS CHARACTER 1 746 - 746 "#" 

 

 
Publication 1438 December 2013 Page 201

 SECTION C FORM 8582-CR - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0355 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8582CR" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 RENTAL REAL ESTATE CREDITS 1a 12 43 - 54 N 

 FROM WORKSHEET 1, COL (a) 

 

 0020 PY UNALLOWED CREDITS PT I 12 55 - 66 N 

 WORKSHEET 1, COL. B 1b 

 

 0030 TOTAL RENTAL REAL ESTATE PT I 12 67 - 78 N 

 CREDITS 1c 

 

 0040 REHABILITATION CREDITS PT I 12 79 - 90 N 

 FROM WORKSHEET 2, COL. A 2a 

 

 0050 REHABILITATION PY CREDITS PT I 12 91 - 102 N 

 FROM WORKSHEET 2, COL. B 2b 

 

 0060 TOTAL REHABILITATION CREDITS PT I 12 103 - 114 N 

 2c 

 

 0070 LOW INCOME HOUSING CREDITS PT I 12 115 - 126 N 

 FROM WORKSHEET 3, COL. A 3a 

 

 0080 LOW INCOME HOUSING PY PT I 12 127 - 138 N 

 CREDITS WORKSHEET 3, COL. B 3b 

 

 0090 TOTAL LOW INCOME HOUSING PT I 12 139 - 150 N 

 CREDITS 3c 

 

 0100 ALL OTHER PASSIVE ACTIVITY PT I 12 151 - 162 N 

 CREDITS, WORKSHEET 4, COL. A 4a 

 

 0110 PASSIVE ACTIVITY PY PT I 12 163 - 174 N 

 CREDITS WORKSHEET 4, COL. B 4b 

 

 0120 TOTAL ALL PASSIVE ACTIVITY PT I 12 175 - 186 N 

 CREDITS 4c 

 

 0130 TOTAL CREDITS PT I 12 187 - 198 N 

 5 

 

 0140 TAX ATTRIBUTED TO NET PT I 12 199 - 210 N 

 PASSIVE INCOME 6 

 

 0150 TOTAL NET CREDITS PT I 12 211 - 222 N 

 7 

 
Publication 1438 December 2013 Page 202

 SECTION C FORM 8582-CR - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0160 SMALLER OF REAL ESTATE OR PT II 12 223 - 234 N 

 TOTAL NET CREDITS 8 

 

 0170 ENTER 150,000 PT II 12 235 - 246 N 

 9 

 

 0180 MODIFIED ADJUSTED GROSS PT II 12 247 - 258 N 

 INCOME 10 

 

 0190 SUBTRACT LINE 10 FROM LINE 9 11 12 259 - 270 N 

 

 0200 MULTIPLY LINE 11 BY 50% 12 12 271 - 282 N 

 

 0210 AMOUNT FROM LINE 10, F 8582 13a 12 283 - 294 N 

 

 0211 AMOUNT FROM LINE 14, F 8582 13b 12 295 - 306 N 

 

 0212 SUM OF 13a AND 13b 13c 12 307 - 318 N 

 

 0220 LINE 12 MINUS LINE 13c 14 12 319 - 330 N 

 

 0230 TAX ATTRIBUTABLE TO AMOUNT ON 15 12 331 - 342 N 

 LINE 14 

 

 0240 SMALLER OF LINE 8 OR 15 16 12 343 - 354 N 

 

 RECORD TERMINUS CHARACTER 1 355 - 355 "#" 

 
Publication 1438 December 2013 Page 203

 SECTION C FORM 8582-CR - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0447 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0250 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0251 FORM NUMBER 6 15 - 20 "8582CR" 

 

 0252 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0253 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0254 FILLER 1 35 - 35 BLANK 

 

 0255 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0260 TOTAL NET CREDITS 17 12 43 - 54 N 

 

 0270 SMALLER OF LINE 8 OR LINE 15 18 12 55 - 66 N 

 

 0280 LINE 17 MINUS LINE 18 19 12 67 - 78 N 

 

 0290 SMALLER OF LINE 2c OR 19 20 12 79 - 90 N 

 

 0300 ENTER $250,000 21 12 91 - 102 N 

 

 0310 MODIFIED ADJUSTED GROSS INCOME 22 12 103 - 114 N 

 

 0320 LINE 21 MINUS LINE 22 23 12 115 - 126 N 

 

 0330 MULTIPLY LINE 23 BY 50% 24 12 127 - 138 N 

 

 0335 AMOUNT FROM LINE 10, F 8582 25a 12 139 - 150 N 

 

 0336 AMOUNT FROM LINE 14, F 8582 25b 12 151 - 162 N 

 

 0340 TOTAL OF LINES 25a AND 25b 25c 12 163 - 174 N 

 

 0350 LINE 24 MINUS LINE 25c 26 12 175 - 186 N 

 

 0360 TAX ATTRIBUTABLE TO AMOUNT ON 27 12 187 - 198 N 

 LINE 26 

 

 0370 AMOUNT FROM LINE 18 28 12 199 - 210 N 

 

 0380 LINE 27 MINUS 28 29 12 211 - 222 N 

 

 0390 SMALLER OF LINE 20 OR 29 30 12 223 - 234 N 

 

 0400 AMOUNT FROM LINE 19 OR LINE 7 31 12 235 - 246 N 

 MINUS LINE 16 

 

0410 AMOUNT FROM LINE 30 32 12 247 - 258 N 

 

 0420 LINE 31 MINUS LINE 32 33 12 259 - 270 N 

 

 0430 SMALLER OF LINE 3c OR 33 34 12 271 - 282 N 

 

 0440 TAX ATTRIBUTABLE TO REMAINING 35 12 283 - 294 N 

 SPECIAL ALLOWANCE 

 
Publication 1438 December 2013 Page 204

 SECTION C FORM 8582-CR - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0450 SMALLER OF LINE 34 OR 35 36 12 295 - 306 N 

 

 0460 PASSIVE ACTIVITY CREDIT 37 12 307 - 318 N 

 ALLOWED 

 

 0470 ELECTION TO INCREASE BASIS OF 38 1 319 - 319 "X" OR BLANK 

 CREDIT PROPERTY BOX 

 

 0480 NAME OF PASSIVE ACTIVITY 39 35 320 - 354 A/N OR BLANK 

 DISPOSED OF 

 

 0490 DESCRIPTION OF CREDIT PROPERTY 40 80 355 - 434 A/N OR BLANK 

 

 0500 UNALLOWED CREDIT AMOUNT 41 12 435 - 446 N 

 

 RECORD TERMINUS CHARACTER 1 447 - 447 "#" 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
Publication 1438 December 2013 Page 205

 SECTION C FORM 8586 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0296 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8586bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0020 NUMBER OF FORMS 8609-A PT I 3 52 - 54 N 

 ATTACHED 1 

*0025 MULTIPLE BLDG SCHEDULE PT I 6 55 - 60 "STMbnn" OR 

 1 BLANK 

 

 0050 DECREASE IN THE QUALIFIED PT I 1 61 - 61 "X" OR BLANK 

 BASIS OF ANY BUILDINGS 2 

 (YES BOX) 

 

 0060 DECREASE IN THE QUALIFIED PT I 1 62 - 62 "X" OR BLANK 

 BASIS OF ANY BUILDINGS 2 

 (NO BOX) 

 

 0070 BIN OF BUILDING THAT HAS A PT I 9 63 - 71 A/N 

 DECREASE 2i 

 

 0080 BIN OF BUILDING WITH DECREASE PT I 9 72 - 80 A/N 

 2ii

 

 0090 BIN OF BUILDING WITH DECREASE PT I 9 81 - 89 A/N 

 2iii

 

 0100 BIN OF BUILDING WITH DECREASE PT I 9 90 - 98 A/N 

 2iv

 

*0105 MULTIPLE BLDG SCHEDULE PT I 6 99 - 104 "STMbnn" OR 

 3 BLANK 

 

 0110 CURRENT YEAR CREDIT FROM PT I 12 105 - 116 N 

 FORM 8609-A 3

 0120 LOW INCOME HOUSING CREDIT PT I 12 117 - 128 N 

 FROM PARTNERSHIPS, S CORPS., 4

 ESTATES, TRUSTS 

 

*0125 MULTIPLE FLOW THROUGH ENTITY PT I 6 129 - 134 "STMbnn" OR 

 SCHEDULE 4 BLANK 

 

 0130 ADD LINES 3 AND 4 PT I 12 135 - 146 N 

 (ESTATES & TRUSTS GO TO 5

 LINE 6) 
Publication 1438 December 2013 Page 206

 SECTION C FORM 8586 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0140 AMOUNT ALLOCATED TO PT I 12 147 - 158 N 

 BENEFICIARIES 6

 

 0150 ESTATES AND TRUSTS: PT I 12 159 - 170 N 

 SUBTRACT LINE 6 FROM LINE 5 7

 0160 NUMBER OF FORMS 8609-A PT II 3 171 - 173 N 

ATTACHED 8

*0165 MULTIPLE BLDG SCHEDULE PT II 6 174 - 179 "STMbnn" OR BLANK 

 8 

 0190 DECREASE IN THE QUALIFIED PT II 1 180 - 180 X OR BLANK 

 BASIS OF ANY BUILDINGS 9

 (YES BOX)

 0200 DECREASE IN THE QUALIFIED PT II 1 181 - 181 X OR BLANK 

 BASIS OF ANY BUILDINGS 9

 (NO BOX)

 0210 BIN OF BUILDINGS THAT HAD PT II 9 182 - 190 A/N 

 A DECREASE 9i 

 0220 BIN OF BUILDINGS THAT HAD PT II 9 191 - 199 A/N 

 A DECREASE 9ii

 0230 BIN OF BUILDINGS THAT HAD PT II 9 200 - 208 A/N 

 A DECREASE 9iii

 0240 BIN OF BUILDINGS THAT HAD PT II 9 209 - 217 A/N 

 A DECREASE 9iv

 0250 CURRENT YEAR CREDIT FROM PT II 12 218 - 229 N 

 FORM 8609-A 10

*0255 MULTIPLE BLDG SCHEDULE PT II 6 230 - 235 "STMbnn" OR BLANK 

 10

 0260 LOW-INCOME HOUSING CREDIT PT II 12 236 - 247 N 

 FROM PARTNERSHIPS, S CORPS, 11

 ESTATES, TRUSTS

*0265 MULTIPLE FLOW THROUGH PT II 6 248 - 253 "STMbnn" OR BLANK 

 ENTITY SCHEDULE 11

 0270 ADD LINES 10 AND 11 PT II 12 254 - 265 N 

 12

 0345 AMOUNT ALLOCATED TO PT II 12 266 - 277 N 

 BENEFICIARIES 13

 0355 ESTATES AND TRUSTS. PT II 12 278 - 289 N 

 SUBTRACT LINE 13 FROM LINE 12 14

*0357 ADDITIONAL INFORMATION PT II 6 290 – 295 “STMbnn” OR BLANK 

 14 

 RECORD TERMINUS CHARACTER 1 296 - 296 "#" 

 
Publication 1438 December 2013 Page 207

 

 SECTION C FORM 8609A - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0267 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8609A " 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001- 9999999 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0020 BUILDING IDENTIFICATION A 9 52 - 60 A/N 

 NUMBER (EIN)

 0030 NEWLY CONSTRUCT OR EXISTING B 1 61 - 61 ”X” OR BLANK 

 BUILDING BOX

 0040 SECTION 42(e) REHABILITATION B 1 62 - 62 “X” OR BLANK 

 EXPENDITURES BOX

 0050 RECORDS OF FORM 8609 ISSUED C 1 63 - 63 “X” OR BLANK 

 BY HOUSING CREDIT AGENCY-YES

 0060 RECORDS OF FORM 8609 ISSUED C 1 64 - 64 “X” OR BLANK 

 BY HOUSING CREDIT AGENCY-NO

 0070 BUILDING QUALIFY AS LOW D 1 65 - 65 “X” OR BLANK 

 INCOME HOUSING - YES 

 

 0080 BUILDING QUALIFY AS LOW D 1 66 - 66 “X” OR BLANK 

 INCOME HOUSING – NO

 0090 DECREASE IN QUALIFIED BASIS E 1 67 - 67 “X” OR BLANK 

 - YES

 0100 DECREASE IN QUALIFIED BASIS E 1 68 - 68 “X” OR BLANK 

 - NO

 0200 ELIGIBLE BASIS OF BLDG 1 12 69 - 81 N 

 

 0210 LOW INCOME PORTION 2 6 81 - 86 N 

 

 0220 QUALIFIED BASIS OF LOW 3 12 87 - 98 N 

 INCOME BLDG

 0230 PART YEAR ADJUSTMENT 4 12 99 - 110 N 

 

 0240 CREDIT PERCENTAGE 5 6 111 - 116 N 

 

 0250 MULTIPLY LINE 3 OR LINE 4 6 12 117 - 128 N 

 BY PERCENTAGE OF LINE 5 

 

 0260 ADDITIONS TO QUALIFIED BASIS 7 12 129 - 140 N 

 
Publication 1438 December 2013 Page 208

 SECTION C FORM 8609A - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0270 PART YEAR ADJUSTMENT 8 12 141 - 152 N 

 

 0280 CREDIT PERCENTAGE 9 6 153 - 158 N 

 

 0290 MULTIPLY LINE 7 OR LINE 8 10 12 159 - 170 N 

 BY THE PERCENTAGE OF LINE 9

 0300 SEC 42(f) (3) (B) 11 12 171 - 182 N 

 MODIFICATION

 0310 ADD LINES 10 AND 11 12 12 183 - 194 N 

 

 0320 CREDIT FOR BUILDING BEFORE 13 12 195 - 206 N 

 LINE 14 REDUCTION

 0330 DISALLOWED CREDIT DUE TO 14 12 207 - 218 N 

 FEDERAL GRANTS 

 

 0340 CREDIT ALLOWED FOR BUILDING 15 12 219 - 230 N 

 FOR TAX YEAR 

 

 0350 TAXPAYER PROPORTIONATE SHARE 16 12 231 - 242 N 

 OF CREDIT FOR THE YEAR

 0360 ADJUSTMENT FOR DEFERRED 17 12 243 - 254 N 

 FIRST YEAR CREDIT 

 

 0370 TAXPAYER’S CREDIT 18 12 255 - 266 N 

 

 

 

 RECORD TERMINUS CHARACTER 1 267 - 267 "#" 

 
Publication 1438 December 2013 Page 209

 

 SECTION C FORM 8801 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 BYTE COUNT 4 1 - 4 0232 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8801bb" 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 IDENTIFYING NUMBERS 9 43 - 51 N 

 (EIN) 

 

 0020 NET MINIMUM TAX PT I 12 52 - 63 N 

 TAXABLE INCOME (LOSS) 1 

 

 0030 NET MINIMUM TAX PT I 12 64 - 75 N 

 ADJUSTMENTS 2 

 

 0040 NET MINIMUM TAX PT I 12 76 - 87 N ** * 

 MINUMUM TAX CREDIT 3 

 

 0050 NET MINIMUM TAX PT I 12 88 - 99 N 

 COMBINE LINE 1,2 and 3 4 

 

 0060 NET MINIMUM TAX PT I 12 100 - 111 N 

 EXEMPTION AMOUNT 5 

 

 0070 NET MINIMUM TAX PT I 12 112 - 123 N 

 PHASE-OUT 6 

 

 0080 NET MINIMUM TAX PT I 12 124 - 135 N 

 LINE 4 MINUS LINE 6 7 

 

 0090 NET MINIMUM TAX PT I 12 136 - 147 N 

 MULTIPLY LINE 7 BY 25% (.25) 8 

 

 0100 NET MINIMUM TAX PT I 12 148 - 159 N 

 LINE 5 MINUS LINE 8 9 

 

 0110 NET MINIMUM TAX PT I 12 160 - 171 N 

 LINE 4 MINUS LINE 9 10 

 

 0120 REFER TO FORM INSTRUCTIONS PT I 12 172 - 183 N 

 11 

 

 0130 NET MINIMUM FOREIGN TAX CREDIT PT I 12 184 - 195 N 

 ON EXCLUSION ITEMS 12 

 

 0140 TENTATIVE MINIMUM TAX PT I 12 196 - 207 N 

 ON EXCLUSION ITEMS 13 

 

 0150 AMOUNT FROM PRIOR YEAR PT I 12 208 - 219 N 

 F 6251 OR 1041, SCH I 14 

 

 0160 NET MINIMUM TAX ON EXCLUSION PT I 12 220 - 231 N 

 ITEMS 15

 RECORD TERMINUS CHARACTER 1 232 - 232 "#" 
Publication 1438 December 2013 Page 210

 SECTION C FORM 8801 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- -------------------- 

 

 BYTE COUNT 4 1 - 4 0175 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0164 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0165 FORM NUMBER 6 15 - 20 "8801bb" 

 

 0166 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0167 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnn 

 

 0168 FILLER 1 35 - 35 BLANK 

 

 0169 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 0170 AMOUNT FROM PRIOR YEAR PT II 12 43 - 54 N 

 F 6251 OR 1041, SCH I 16 

 

 0180 LINE 15 AMOUNT PT II 12 55 - 66 N 

 17 

 0190 MINIMUM TAX CREDIT PT II 12 67 - 78 N 

 LINE 16 MINUS LINE 17 18 

 

 0200 PREVIOUS YEAR CREDIT PT II 12 79 - 90 N 

 CARRYFORWARD 19 

 

 0210 MINIMUM TAX CREDIT PT II 12 91 - 102 N 

 UNALLOWED SPECIAL CREDITS 20 

 

 0220 MINIMUM TAX CREDIT PT II 12 103 - 114 N 

 COMBINE LINES 18 THRU 20 21 

 0230 REGULAR TAX LIABILITY MINUS PT II 12 115 - 126 N 

 ALLOWABLE CREDITS 22 

 

 0240 AMOUNT FROM CURRENT YEAR PT II 12 127 - 138 N 

 F 6251 OR 1041, SCH I 23 

 

 0250 LINE 23 MINUS LINE 22 PT II 12 139 - 150 N 

 24 

 

 0260 SMALLER OF LINE 21 OR 24 PT II 12 151 - 162 N 

 25 

 

 0280 CREDIT C/F AMOUNT PT II 12 163 - 174 N

 26

 

 RECORD TERMINUS CHARACTER 1 175 - 175 "#" 
Publication 1438 December 2013 Page 211

SECTION C FORM 8801 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 BYTE COUNT 4 1 - 4 0271 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0290 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0291 FORM NUMBER 6 15 - 20 "8801bb" 

 

 0292 PAGE NUMBER 5 21 - 25 "PG03b" 

 

 0293 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnn 

 

 0294 FILLER 1 35 - 35 BLANK 

 

 0295 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0300 AMOUNT FROM LINE 10 PT III 12 43 - 54 N 

 27 

 

 0310 AMOUNT FROM PRIOR YEAR PT III 12 55 - 66 N 

 APPLICABLE WORKSHEET OR SCH D 28 

 SEE FORM INSTRUCTIONS 

 

 0320 AMOUNT FROM PRIOR YEAR SCH D, PT III 12 67 - 78 N 

 SEE FORM INSTRUC. 29 

 

 0330 REFER TO FORM INSTRUCTIONS PT III 12 79 - 90 N 

 30 

 

 0350 SMALLER OF LINE 27 OR 30 PT III 12 91 - 102 N 

 31 

 

 0360 SUBTRACT LINE 31 FROM 27 PT III 12 103 - 114 N 

 32 

 

 0370 SEE LINE INSTRUC. ON FORM PT III 12 115 - 126 N 

 33 

 

 0375 ENTER AMOUNT APPLICABLE TO PT III 12 127 - 138 N 

 PRIOR YEAR FILING STATUS 34 

 

 0385 AMOUNT FROM PRIOR YEAR PT III 12 139 - 150 N 

 APPLICABLE WORKSHEET OR 35 

 SCH D.

 SEE FORM INSTRCUTIONS

 0387 SUBTRACT LINE 35 FROM 34 PT III 12 151 - 162 N 

 36 

 

 0390 SMALLER OF LINES 27 OR 28 PT III 12 163 - 174 N 

 37 

 

 0400 SMALLER OF LINE 36 OR 37 PT III 12 175 - 186 N 

 38 

 
Publication 1438 December 2013 Page 212

SECTION C FORM 8801 - PAGE 3

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0440 SUBTRACT LINE 38 FROM PT III 12 187 - 198 N 

 LINE 37 39 

 

 0524 MULTIPLY LINE 39 by 15% PT III 12 199 - 210 N 

 40 

 

 0527 SUBTRACT LINE 37 FROM PT III 12 211 - 222 N 

 LINE 31 41 

 

 0545 MULTIPLY LINE 41 by 25% PT III 12 223 - 234 N 

 42 

 

 0550 ADD LINES 33, 40, AND 42 PT III 12 235 - 246 N 

 43 

 

 0600 LINE 27 X APPLICABLE % PT III 12 247 - 258 N 

 44 

 

 0610 SMALLER OF LINE 43 OR 44 PT III 12 259 - 270 N 

 45 

 

 RECORD TERMINUS CHARACTER 1 271 - 271 "#" 
Publication 1438 December 2013 Page 213

SECTION C FORM 8820 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0148 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8820bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0020 QUALIFIED CLINICAL TESTING 1 12 52 - 63 N 

 EXPENSES PAID OR INCURRED 

 

 0030 CURRENT YEAR CREDIT 2a 12 64 - 75 N 

 (MULTIPLY LINE 1 BY 50%) 

 0032 AMOUNT FROM THE EMPLOYER 2b 12 76 - 87 N 

 0034 SUBTRACT LINE 2b FROM 2a 2c 12 88 - 99 N 

 

 0040 ORPHAN DEUGS CREDIT FROM 3 12 100 - 111 N 

 PARTNERSHIPS, S CORPS., 

 ESTATE OR TRUST 

 

 0050 ADD LINES 2c AND 3 4 12 112 - 123 N 

 (ESTATES AND TRUSTS GO TO 

 LINE 5) 

 

 0060 AMOUNT ALLOCATED TO 5 12 124 - 135 N 

 BENEFICIARIES OF ESTATE OR

 TRUST 

 0070 ESTATES OR TRUSTS: 6 12 136 - 147 N 

 SUBTRACT LINE 5 FROM LINE 4 

 

 RECORD TERMINUS CHARACTER 1 148 - 148 "#" 
Publication 1438 December 2013 Page 214

 SECTION C FORM 8820 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 1699

 START RECORD 4 5 - 8 “ ”

 SENTINEL

0100 RECORD ID 6 9 - 14 Formbb”

0101 FORM NUMBER 6 15 - 20 “8820bb”

0102 PAGE NUMBER 5 21 - 25 “pg02b”

0103 EMPLOYER ID 9 26 - 34 N 

 nnnnnnnn

0104 FILLER 1 35 - 35 Blank 

0105 FORM OCCURRENCE 7 36 - 42 N 

 NUMBER 000001 – 999999

0110 NAME OF ORPHAN DRUG PT11A(B) 100 43 – 142 A/N

0120 DESIGNATION# PT11A(C) 30 143 – 172 N 

0130 DATE DRUG DESIGNATED PT11A(D) 8 173 – 180 YYMMDD 

0140 NAME OF ORPHAN DRUG PT11B(B) 100 181 - 280 A/N

0150 DESIGNATION# PT11B(C) 30 281 - 310 N 

0160 DATE DRUG DESIGNATED PT11B(D) 8 311 - 318 YYMMDD 

0170 NAME OF ORPHAN DRUG PT11C(B) 100 319 - 418 A/N

0180 DESIGNATION# PT11C(C) 30 419 - 448 N 

0190 DATE DRUG DESIGNATED PT11C(D) 8 449 - 456 YYMMDD 

0200 NAME OF ORPHAN DRUG PT11D(B) 100 457 - 556 A/N

0210 DESIGNATION# PT11D(C) 30 557 – 586 N 

0220 DATE DRUG DESIGNATED PT11D(D) 8 557 – 586 YYMMDD 

0230 NAME OF ORPHAN DRUG PT11E(B) 100 587 - 594 A/N

0240 DESIGNATION# PT11E(C) 30 595 – 694 N 

0250 DATE DRUG DESIGNATED PT11E(D) 8 695 - 724 YYMMDD 

0260 NAME OF ORPHAN DRUG PT11F(B) 100 725 - 732 A/N

0270 DESIGNATION# PT11F(C) 30 733 - 832 N 

0280 DATE DRUG DESIGNATED PT11F(D) 8 833 – 862 YYMMDD 

0290 NAME OF ORPHAN DRUG PT11G(B) 100 862 - 870 A/N

0300 DESIGNATION# PT11G(C) 30 871 – 970 N 

0310 DATE DRUG DESIGNATED PT11G(D) 8 971 - 1000 YYMMDD 

0320 NAME OF ORPHAN DRUG PT11H(B) 100 1001 - 1008 A/N

0330 DESIGNATION# PT11H(C) 30 1009 – 1138 N 

0340 DATE DRUG DESIGNATED PT11H(D) 8 1139 – 1146 YYMMDD 
Publication 1438 December 2013 Page 215

 SECTION C FORM 8820 - PAGE 25 

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0350 NAME OF ORPHAN DRUG PT11I(B) 100 1147 – 1246 A/N

0360 DESIGNATION# PT11I(C) 30 1227 – 1276 N 

0370 DATE DRUG DESIGNATED PT11I(D) 8 1277 – 1284 YYMMDD 

0380 NAME OF ORPHAN DRUG PT11J(B) 100 1285 – 1384 A/N

0390 DESIGNATION# PT11J(C) 30 1385 – 1414 N 

0400 DATE DRUG DESIGNATED PT11J(D) 8 1415 – 1422 YYMMDD 

0410 NAME OF ORPHAN DRUG PT11K(B) 100 1423 – 1522 A/N

0420 DESIGNATION# PT11K(C) 30 1523 – 1552 N 

0430 DATE DRUG DESIGNATED PT11K(D) 8 1553 – 1560 YYMMDD 

0440 NAME OF ORPHAN DRUP PT11L(B) 100 1561 – 1660 A/N

0450 DESIGNATION# PT11L(C) 30 1661 – 1690 N 

0460 DATE DRUG DESIGNATED PT11L(D) 8 1691 - 1698 YYMMDD 

 

 RECORD TERMINUS CHARACTER 1 1699 - 1699 "#" 
Publication 1438 December 2013 Page 216

 SECTION C FORM 8824 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0341 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8824bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER 

 

 0020 DESCRIPTION OF LIKE-KIND PT I 50 52 - 101 A/N OR BLANK 

 PROPERTY GIVEN 1 

 

*0025 PROPERTY GIVEN STATEMENT PT I 6 102 - 107 "STMbnn" OR BLANK 

 

 0030 DESCRIPTION OF LIKE-KIND PT I 50 108 - 157 A/N OR BLANK 

 PROPERTY RECEIVED 2 

 

*0035 PROPERTY RECEIVED STATEMENT PT I 6 158 - 163 "STMbnn" OR BLANK 

 

 0040 DATE LIKE-KIND PT I 8 164 - 171 FORMAT: YYYYMMDD 

 PROPERTY GIVEN UP 3 OR BLANK 

 

 0050 DATE PROPERTY PT I 8 172 - 179 FORMAT: YYYYMMDD 

 ACTUALLY TRANSFERRED 4 OR BLANK 

 

 0060 DATE LIKE-KIND PROPERTY PT I 8 180 - 187 FORMAT: YYYYMMDD 

 WAS IDENTIFIED 5 OR BLANK 

 

 0070 DATE PROPERTY PT I 8 188 - 195 FORMAT: YYYYMMDD 

 ACTUALLY RECEIVED 6 OR BLANK 

 

 0080 RELATED PARTY EXCHANGE - 7 1 196 - 196 "X" OR BLANK 

 YES 

 

 0100 RELATED PARTY EXCHANGE - 7 1 197 - 197 "X" OR BLANK 

 NO 

 

 0110 NAME OF RELATED PARTY PT II 35 198 - 232 A/N 

 8 

 

 0115 RELATIONSHIP PART II 15 233 - 247 A/N 

 8 

 

 0120 RELATED ID PT II 9 248 - 256 A/N 

 8 OR "APPLD FOR" 

 

 0130 STREET ADDRESS PT II 35 257 - 291 A/N 

 8 

 
Publication 1438 December 2013 Page 217

 SECTION C FORM 8824 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0140 CITY PT II 22 292 - 313 A/N 

 8 

 

 0150 STATE CODE PT II 2 314 - 315 A/N 

 8 

 

 0160 ZIP CODE PT II 12 316 - 327 N OR nnnnnbbbbbbb 

 8 OR nnnnnnnnnbbb 

 

 0180 DURING THIS YEAR DID RELATED PT II 1 328 - 328 "X" OR BLANK 

 PARTY SELL OR DISPOSE OF 9 

 PROPERTY - YES BOX 

 

 0185 DURING THIS YEAR DID RELATED PT II 1 329 - 329 "X" OR BLANK 

 PARTY SELL OR DISPOSE OF 9 

 PROPERTY - NO BOX 

 

 0190 DURING THIS YEAR DID YOU SELL PT II 1 330 - 330 "X" OR BLANK 

 OR DISPOSE OF PROPERTY - YES 10 

 BOX 

 

 0195 DURING THIS YEAR DID YOU SELL PT II 1 331 - 331 "X" OR BLANK 

 OR DISPOSE OF PROPERTY - NO 10 

 BOX 

 

 0200 DISPOSITION AFTER DEATH PT II 1 332 - 332 "X" OR BLANK 

 OF EITHER RELATED PARTIES 11a 

 

 0210 DISPOSITION WAS AN PT II 1 333 - 333 "X" OR BLANK 

 INVOLUNTARY CONVERSION 11b 

 

 0215 YOU CAN ESTABLISH TO PT II 1 334 - 334 "X" OR BLANK 

 SATISFACTION THAT NEITHER 11c 

 HAD TAX AVOIDANCE 

 

@0217 EXPLANATION PT II 6 335 - 340 "STMbnn" 

 11 OR BLANK 

 

 

 RECORD TERMINUS CHARACTER 1 341 - 341 "#" 

 

 

 

 

 

 
Publication 1438 December 2013 Page 218

 SECTION C FORM 8824 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0456 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0222 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0223 FORM NUMBER 6 15 - 20 "8824bb" 

 

 0224 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0226 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0227 FILLER 1 35 - 35 BLANK 

 

 0228 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0230 FAIR MARKET VALUE (FMV) PT III 12 43 - 54 N 

 12 

 

 0240 ADJUSTED BASIS PT III 12 55 - 66 N 

 13 

 

 0250 GAIN OR (LOSS) PT III 12 67 - 78 N 

 (LINE 12 MINUS LINE 13) 14 

 

 0260 CASH AND FMV OF PT III 12 79 - 90 N 

 OTHER PARTY 15 

 

 0270 FMV OF LIKE-KIND PT III 12 91 - 102 N 

 PROPERTY RECEIVED 16 

 

 0280 AMOUNT REALIZED PT III 12 103 - 114 N 

 (ADD LINE 15 AND 16) 17 

 

 0290 ADJUSTED BASIS OF PT III 12 115 - 126 N 

 LIKE-KIND PROPERTY 18 

 

 0300 REALIZED GAIN OR LOSS PT III 12 127 - 138 N 

 (LINE 17 MINUS LINE 18) 19 

 

*0305 ATTACH MULTI-ASSET EXCHANGE PT III 6 139 - 144 "STMbnn" OR BLANK 

 STATEMENT 19 

 

 0310 SMALLER OF LINES 15 OR 19 PT III 12 145 - 156 N 

 20 

 

 0320 ORDINARY INCOME UNDER PT III 12 157 - 168 N 

 RECAPTURE RULES 21 

 

 0330 LINE 20 MINUS LINE 21 PT III 12 169 - 180 N 

 22 

 

 0340 RECOGNIZED GAIN PT III 12 181 - 192 N 

 (ADD LINES 21 AND 22) 23 

 

 
Publication 1438 December 2013 Page 219

 SECTION C FORM 8824 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

*0345 ATTACH SUMMARY STATEMENT PT III 6 193 - 198 "STMbnn" OR BLANK 

 23 

 

 0350 DEFERRED GAIN OR (LOSS) PT III 12 199 - 210 N 

 (LINE 19 MINUS LINE 23) 24 

 

 0360 BASIS OF LIKE PROPERTY PT III 12 211 - 222 N 

 RECEIVED 25 

 (ADD LINES 18 AND 23 

 MINUS LINE 15) 

 

 0380 CERTIFICATE OF DIVESTITURE PT IV 5 223 - 227 N 

 NUMBER 26 

 

 0390 DESCRIPTION OF PT IV 50 228 - 277 A/N OR BLANK 

 DIVESTED PROPERTY 27 

 

*0395 DIVESTED PROPERTY ATTACHMENT PT IV 6 278 - 283 "STMbnn" OR BLANK 

 27 

 

 0400 DESCRIPTION OF PT IV 50 284 - 333 A/N OR BLANK 

 REPLACEMENT PROPERTY 28 

 

*0405 REPLACEMENT PROPERTY PT IV 6 334 - 339 "STMbnn" OR BLANK 

 ATTACHMENT 28 

 

 0410 DATE DIVESTED PROPERTY PT IV 8 340 - 347 FORMAT: YYYYMMDD 

 WAS SOLD 29 OR BLANK 

 

 0420 SALES PRICE OF PT IV 12 348 - 359 N 

 DIVESTED PROPERTY 30 

 

 0430 BASIS OF DIVESTED PROPERTY PT IV 12 360 - 371 N 

 31 

 

 0440 REALIZED GAIN PT IV 12 372 - 383 N 

 32 

 

 0450 COST OF REPLACEMENT PT IV 12 384 - 395 N 

 PROPERTY WITHIN 60 DAYS 33 

 

 0460 RECOGNIZED GAIN PT IV 12 396 - 407 N 

 34 

 

 0470 ORDINARY INCOME UNDER PT IV 12 408 - 419 N 

 RECAPTURE RULES 35 

 

 0480 LINE 34 MINUS LINE 35 PT IV 12 420 - 431 N 

 36 

 

 0490 DEFERRED GAIN PT IV 12 432 - 443 N 

 37 

 

 0500 BASIS OF REPLACEMENT PROPERTY PT IV 12 444 - 455 N 

 38 

 

 RECORD TERMINUS CHARACTER 1 456 - 456 "#" 

 

 

 

 

 

 
Publication 1438 December 2013 Page 220

 

 SECTION C FORM 8829 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0707 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD ID 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8829bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 

 9999999 

 

 0010 NAME OF PROPRIETOR 35 43 - 77 A/N 

 

 0020 SSN OF PROPRIETOR 9 78 - 86 N 

 

 0030 BUSINESS USE SQUARE FEET 1 6 87 - 92 N 

 

 0040 TOTAL HOME SQUARE FEET 2 6 93 - 98 N 

 

 0050 BUSINESS SQUARE FEET PERCENT 3 6 99 - 104 N 

 

 0060 BUSINESS USE HOURS 4 4 105 - 108 N 

 

 0065 TOTAL HOURS AVAILABLE 5 4 109 - 112 N 

 

 0070 BUSINESS HOURS PERCENT 6 6 113 - 118 N 

 

*0075 COMPUTATION ATTACHED 7 6 119 - 124 "STMbnn" OR BLANK 

 

 0080 BUSINESS PERCENTAGE 7 6 125 - 130 N 

 

 0090 TENTATIVE PROFIT/ 8 12 131 - 142 N 

 LOSS SCHEDULE C 

 

 0100 CASUALTY LOSS DIRECT 9(a) 12 143 - 154 N 

 

 0110 CASUALTY LOSS INDIRECT 9(b) 12 155 - 166 N 

 

 0120 DEDUCTIBLE MORTGAGE INTEREST 10(a) 12 167 - 178 N 

 DIRECT 

 

 0130 DEDUCTIBLE MORTGAGE INTEREST 10(b) 12 179 - 190 N 

 INDIRECT 

 

 0140 REAL ESTATE TAXES DIRECT 11(a) 12 191 - 202 N 

 

 0150 REAL ESTATE TAXES INDIRECT 11(b) 12 203 - 214 N 

 

 0160 DIRECT DEDUCTED SUBTOTAL 12(a) 12 215 - 226 N 

 

 0170 INDIRECT DEDUCTED SUBTOTAL 12(b) 12 227 - 238 N 

 

 0180 ALLOWABLE INDIRECT DEDUCTED 13(b) 12 239 - 250 N 

 EXPENSES 

 
Publication 1438 December 2013 Page 221

 SECTION C FORM 8829 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0190 DEDUCTIBLE NET 14 12 251 - 262 N 

 

 0200 REDUCED PROFIT/LOSS 15 12 263 - 274 N 

 

 0210 NON-DEDUCTIBLE MORTGAGE 16(a) 12 275 - 286 N 

 INTEREST DIRECT 

 

 0220 NON-DEDUCTIBLE MORTGAGE 16(b) 12 287 - 298 N 

 INTEREST INDIRECT 

 

 0230 INSURANCE DIRECT 17(a) 12 299 - 310 N 

 

 0240 INSURANCE INDIRECT 17(b) 12 311 - 322 N 

 

 0245 RENT; DIRECT EXPENSE 18(a) 12 323 - 334 N 

 

 0247 RENT; INDIRECT EXPENSE 18(b) 12 335 - 346 N 

 0250 REPAIRS/MAINTENANCE DIRECT 19(a) 12 347 - 358 N 

 

 0260 REPAIRS/MAINTENANCE INDIRECT 19(b) 12 359 - 370 N 

 

 0270 UTILITIES DIRECT 20(a) 12 371 - 382 N 

 

 0280 UTILITIES INDIRECT 20(b) 12 383 - 394 N 

 

 0290 OTHER EXPENSES DIRECT 21(a) 12 395 - 406 N 

 

 0300 OTHER EXPENSES INDIRECT 21(b) 12 407 - 418 N 

 

 0310 DIRECT NON-DEDUCTED SUBTOTAL 22(a) 12 419 - 430 N 

 

 0320 INDIRECT NON-DEDUCTED SUBTOTAL 22(b) 12 431 - 442 N 

 

 0330 ALLOWABLE INDIRECT 23 12 443 - 454 N 

 NON-DEDUCTED EXPENSES 

 

 0340 OPERATING EXPENSES CARRYOVER 24 12 455 - 466 N 

 

 0350 NON-DEDUCTIBLE NET 25 12 467 - 478 N 

 

 0360 ALLOWABLE OPERATING EXPENSES 26 12 479 - 490 N 

 

 0370 CASUALTY LOSS AND 27 12 491 - 502 N 

 DEPRECIATION LIMIT 

 

 0380 EXCESS CASUALTY LOSSES 28(b) 12 503 - 514 N 

 

 0390 HOME DEPRECIATION 29(b) 12 515 - 526 N 

 

 0400 EXCESS CASUALTY LOSSES AND 30(b) 12 527 - 538 N 

 DEPRECIATION CARRYOVER 

 

 0410 CASUALTY LOSSES AND 31 12 539 - 550 N 

 DEPRECIATION NET 

 

 0420 ALLOWABLE EXCESS CASUALTY 32 12 551 - 562 N 

 LOSSES AND DEPRECIATION 

 

 0430 TOTAL ALLOWABLE EXPENSES 33 12 563 - 574 N 

 

 0440 FORM 4684 CASUALTY LOSS 34 12 575 - 586 N 

 

 
Publication 1438 December 2013 Page 222

 SECTION C FORM 8829 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0450 SCHEDULE C ALLOWABLE EXPENSES 35 12 587 - 598 N 

 

 0460 HOME ADJUSTED BASIS OR FAIR 36 12 599 - 610 N 

 MARKET VALUE 

 0470 LAND VALUE 37 12 611 - 622 N 

 

 0480 BUILDING BASIS 38 12 623 - 634 N 

 

 0490 BUSINESS BUILDING BASIS 39 12 635 - 646 N 

 

 0500 DEPRECIATION PERCENTAGE 40 6 647 - 652 N 

 

 0510 DEPRECIATION ALLOWABLE 41 12 653 - 664 N 

 

+0515 "SEE ATTACHED" LITERAL 41 12 665 - 676 "SEE ATTACHED" OR 

 BLANK 

 

@0517 COMPUTATION SCHEDULE 41 6 677 - 682 "STMbnn" OR BLANK 

 

 0520 UNALLOWED OPERATING EXPENSES 42 12 683 - 694 N 

 

 0530 UNALLOWED EXCESS CASUALTY 43 12 695 - 706 N 

 LOSSES AND DEPRECIATION 

 

 RECORD TERMINUS CHARACTER 1 707 - 707 "#" 

 
Publication 1438 December 2013 Page 223

 SECTION C FORM 8864 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0250 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8864bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

*0008 STATEMENT IN LIEU OF 6 43 - 48 “STMbnn” or BLANK 

 PREVIOUSLY FILED CERTIFICATE 

 

 0010 RESERVED 9 49 - 57 NO ENTRY 

 

 0032 BIODIESEL GALLONS, 1a 6 58 - 63 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS

 

 0034 BIODIESEL AMOUNT, 1c 12 64 - 75 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS

 

 0040 AGRI-BIODIESEL GALLONS, 2a 6 76 - 81 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS

 

 0050 AGRI-BIODIESEL AMOUNT, 2c 12 82 - 93 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS 

 0052 RENEWABLE DIESEL GALLONS, 3a 6 94 - 99 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS

 

 0054 RENEWABLE DIESEL AMOUNT, 3c 12 100 - 111 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS

 

 0072 BIODIESEL MIXTURE GALLONS, 4a 6 112 - 117 N 

 SEE TAX FORM FOR 

 APPLICABLE PERIODS 

 0074 BIODIESEL MIXTURE AMOUNT, 4c 12 118 - 129 N 

 SEE TAX FORM FOR

 APPLICABLE PERIODS
Publication 1438 December 2013 Page 224

 SECTION C FORM 8864 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0080 AGRI-BIODIESEL MIX GALLONS, 5a 6 130 - 135 N 

 SEE TAX FORM FOR

 APPLICABLE PERIODS

 

 0090 AGRI-BIODIESEL MIX AMOUNT 5c 12 136 - 147 N 

 SEE TAX FORM FOR

 APPLICABLE PERIODS

 

 0092 RENEWABLE DIESEL MIX GAL, 6a 6 148 - 153 N 

 SEE TAX FORM FOR

 APPLICABLE PERIODS

 0094 RENEWABLE DIESEL MIX AMT, 6c 12 154 - 165 N 

 SEE TAX FORM FOR

 APPLICABLE PERIODS

 

 0096 QUALIFIED AGRI-BIODIESEL 7a 6 166 - 171 N 

 PRODUCTION GALLONS, 

 SEE TAX FORM FOR

 APPLICABLE PERIODS

 0098 QUALIFIED AGRI-BIODIESEL 7c 12 172 - 183 N 

 PRODUCTION AMOUNT, 

 SEE TAX FORM FOR

 APPLICABLE PERIODS

 0100 TOTAL OF ALL BIODIESEL 8 12 184 - 195 N 

 FUEL AMOUNTS: ADD LINE 1-7 

 

 0110 FUEL CREDITS FROM 9 12 196 - 207 N 

 PARTNERSHIPS, S CORPS, 

 ESTATES, TRUSTS, AND 

 COOPERATIVES 

 0120 ADD LINES 8 AND 9 10 12 208 - 219 N 

 

*0125 CREDIT DIVISION SCHEDULE 10 6 220 - 225 “STMbnn” or BLANK 

 

 0200 AMOUNT ALLOCATED TO BENEF. 11 12 226 - 237 N 

 OF ESTATES, TRUSTS OR PATRONS

 OF A COOPERATIVE

 

 0210 SUBTRACT LINE 11 FROM 12 12 238 - 249 N 

 LINE 10 (ESTATE, TRUSTS

 AND COOPS. ONLY)

 

 RECORD TERMINUS CHARACTER 1 250 - 250 "#" 
Publication 1438 December 2013 Page 225

 SECTION C FORM 8874 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0571 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8874bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0010 RESERVED 9 43 - 51 NO ENTRY 

 

 0020 NAME OF COMMUNITY DEVELOPMENT 1(a) 35 52 - 86 A/N 

 ENTITY (CDE)-1 

 

 0030 ADDRESS-1 1(a) 35 87 - 121 A/N 

 

 0040 CITY-1 1(a) 22 122 - 143 A/N 

 

 0050 STATE-1 1(a) 2 144 - 145 A/N 

 

 0060 ZIP CODE-1 1(a) 12 146 - 157 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 

 0070 EIN OR CDE-1 1(b) 9 158 - 166 N

 nnnnnnnnn 

 

 0080 DATE OF INITIAL INVESTMENT-1 1(c) 8 167 - 174 FORMAT: YYYYMMDD 

 

 0090 AMOUNT OF QUALIFIED EQUITY 1(d) 12 175 - 186 N 

 INVESTMENT-1 

 

 0095 CREDIT RATE-1 1(e) 6 187 - 192 N 

 

 0100 CREDIT-1 1(f) 12 193 - 204 N 

 

 0110 NAME OF COMMUNITY DEVELOPMENT 1(a) 35 205 - 239 A/N 

 ENTITY (CDE)-2 

 

 0120 ADDRESS-2 1(a) 35 240 - 274 A/N 

 

 0130 CITY-2 1(a) 22 275 - 296 A/N 

 

 0140 STATE-2 1(a) 2 297 - 298 A/N 

 

 0150 ZIP CODE-2 1(a) 12 299 - 310 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb

 

 0160 EIN OF CDE-2 1(b) 9 311 - 319 N 

 nnnnnnnnn 

 0170 DATE OF INITIAL INVESTMENT-2 1(c) 8 320 - 327 FORMAT: YYYYMMDD 

 

 0180 AMOUNT OF QUALIFIED EQUITY 1(d) 12 328 - 339 N 

 INVESTMENT-2 

 
Publication 1438 December 2013 Page 226

 SECTION C FORM 8874 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0185 CREDIT RATE-2 1(e) 6 340 - 345 N 

 

 0190 CREDIT-2 1(f) 12 346 - 357 N 

 

 0200 NAME OF COMMUNITY DEVELOPMENT 1(a) 35 358 - 392 A/N 

 ENTITY (CDE)-3 

 

 0210 ADDRESS-3 1(a) 35 393 - 427 A/N 

 

 0220 CITY-3 1(a) 22 428 - 249 A/N 

 

 0230 STATE-3 1(a) 2 450 - 451 A/N 

 

 0240 ZIP CODE-3 1(a) 12 452 - 463 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb

 

 0250 EIN OF CDE-3 1(b) 9 464 - 472 N 

 nnnnnnnnn 

 0260 DATE OF INITIAL INVESTMENT-3 1(c) 8 473 - 480 FORMAT: YYYYMMDD 

 

 0270 AMOUNT OF QUALIFIED EQUITY 1(d) 12 481 - 492 N 

 INVESTMENT-3 

 0275 CREDIT RATE-3 1(e) 6 493 - 498 N 

 

 0280 CREDIT-3 1(f) 12 499 - 510 N

*0305 ATTACHMENT – ADDT’L QUALIFIED 1 6 511 - 516 “STMbnn” OR BLANK 

 EQUITY INVESTMENT

 

 0320 TOTAL CREDIT AMOUNTS FROM 1(f) 12 517 - 528 N OR BLANK 

 ATTACHMENT 

 

 0340 NEW MARKETS CREDITS FROM 2 12 529 - 540 N 

 PARTNERSHIPS OR S CORPS.

*0345 ATTACHMENT – ADDT’L NEW 2 6 541 - 546 “STMbnn” OR BLANK 

 MARKETS CREDIT

 

 0350 TOTAL AMOUNT FROM ATTACHMENT 2 12 547 - 558 N 

 

 0360 ADD AMOUNTS ON LINE 1, 3 12 559 - 570 N 

 COL.(f) AND LINE 2 

 

 RECORD TERMINUS CHARACTER 1 571 - 571 "#" 

 
Publication 1438 December 2013 Page 227

 SECTION C FORM 8881 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0118 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8881bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0010 RESERVED 9 43 - 51 NO ENTRY 

 

 0020 QUALIFIED START-UP COSTS 1 12 52 - 63 N 

 INCURRED 

 

 0030 ENTER ONE-HALF OF LINE 1 2 12 64 - 75 N 

 

*0035 GROUP CREDIT – ATTACH 2 6 76 - 81 "STMbnn" or Blank 

 STATEMENT 

 

 0040 CREDIT FOR SMALL EMPLOYER 3 12 82 - 93 N 

 PENSION PLAN STARTUP COSTS 

 FROM PARTNERSHIPS AND S CORPS 

 

 0050 ADD LINES 2 AND 3 4 12 94 - 105 N 

 

 0060 ENTER SMALLER OF LINE 4 OR 5 12 106 - 117 N 

 $500. 

 RECORD TERMINUS CHARACTER 1 118 - 118 "#" 

 

 
Publication 1438 December 2013 Page 228

 SECTION C FORM 8882 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0160 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8882bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 

 

 0010 RESERVED 9 43 - 51 NO ENTRY 

 

 0020 QUALIFIED CHILDCARE FACILITY 1 12 52 - 63 N 

 EXPENDITURES 

 

 0030 25% OF LINE 1 2 12 64 - 75 N 

 

 0040 QUALIFIED CHILDCARE RESOURCE 3 12 76 - 87 N 

 AND REFERRAL EXPENDITURES 

 

 0050 10% OF LINE 3 4 12 88 - 99 N 

 

 0060 CREDIT FOR EMPLOYER PROVIDED 5 12 100 - 111 N 

 CHILD CARE FACILITIES AND

 SERVICES FROM PARNTERSHIPS,

 S CORPS, AND ESTATES AND TRUSTS.

 0070 ADD LINES 2, 4, AND 5 6 12 112 - 123 N 

 

 0090 SMALLER OF LINE 6 OR 7 12 124 - 135 N 

 $150,000. SEE INSTRUCTIONS 

 

 0150 AMOUNT ALLOCATED TO 8 12 136 - 147 N 

 BENEFICIARIES 

 

 0160 SUBTRACT LINE 8 FROM 9 12 148 - 159 N 

 LINE 7 (ESTATE OR TRUST ONLY) 

 RECORD TERMINUS CHARACTER 1 160 - 160 "#" 

 

 

 

 

 

 

 

 
Publication 1438 December 2013 Page 229

 SECTION C FORM 8886 - PAGE 1

FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0609 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8886bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-0000010 

 

 0010 FOREIGN PARTNERSHIP EMPLOYER 9 43 - 51 NO ENTRY 

 IDENTIFICATION NUMBER (EIN) 

 

 0011 STATEMENT NUMBER 1 A 4 52 - 55 N

 0012 STATEMENT NUMBER 2 A 4 56 - 59 N

 0013 TAX FORM NUMBER B 6 60 - 65 A/N 

 0015 TAX YEAR B 6 66 - 71 N 

 0016 AMENDED RETURN – YES B 1 72 - 72 NO ENTRY

 0017 AMENDED RETURN – NO B 1 73 - 73 NO ENTRY

 0018 INITIAL YEAR FILE C 1 74 - 74 “X” OR BLANK 

 INDICATOR

 0020 PROTECTIVE DISCLOSURE C 1 75 - 75 “X” OR BLANK 

 INDICATOR 

 

 0030 REPORTABLE TRANSACTION NAME 1 35 76 - 110 A/N OR BLANK 

 

 0038 INITIAL YEAR PARTICIPATED 1b 4 111 - 114 N 

*0039 ADDITIONAL TRANSACTION OR 1c 6 115 - 120 "STMbnn" OR BLANK 

 TAX SHELTER 

 

 0040 ADDITIONAL TRANSACTION OR 1c 11 121 - 131 A/N OR BLANK 

 TAX SHELTER 

 

 0042 ADDITIONAL TRANSACTION OR 1c 11 132 - 142 A/N OR BLANK 

 TAX SHELTER 

 0044 ADDITIONAL TRANSACTION OR 1c 11 143 - 153 A/N OR BLANK 

 TAX SHELTER 

 

 0046 ADDITIONAL TRANSACTION OR 1c 11 154 - 164 A/N OR BLANK 

 TAX SHELTER 

 0048 ADDITIONAL TRANSACTION OR 1c 11 165 - 175 A/N OR BLANK 

 TAX SHELTER 

@0050 OVERFLOW FOR MORE THAN 5 1c 6 176 - 181 "STMbnn" OR BLANK 

 REGISTRATION NUMBERS 

 

 0100 LISTED TRANSACTION 2a 1 182 - 182 "X" OR BLANK 

 

 

 
Publication 1438 December 2013 Page 230

 SECTION C FORM 8886 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION 

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0110 CONFIDENTIAL TRANSACTION 2b 1 183 - 183 "X" OR BLANK 

 

 0120 TRANSACTION WITH 2c 1 184 - 184 "X" OR BLANK 

 CONTRACTUAL PROTECTION 

 0130 LOSS TRANSACTION 2d 1 185 - 185 "X" OR BLANK 

 

 0150 TRANSACTION OF INTEREST 2e 1 186 - 186 "X" OR BLANK | 

 0200 IDENTIFY LISTED TRANSACTION 3 35 187 - 221 A/N 

*0205 ADDITIONAL TRANSACTION 3 6 222 - 227 "STMbnn" OR BLANK 

 INFORMATION 

 

 0220 NUMBER OF TRANSACTIONS ON FORM 4 3 228 - 230 N 

 

 0230 TYPE OF ENTITY: 5a 1 231 - 231 "X" OR BLANK

 PARTNERSHIP 1 

 0240 TYPE OF ENTITY: 5a 1 232 - 232 "X" OR BLANK

 S CORPORATION 1

 0250 TYPE OF ENTITY: TRUST 1 5a 1 233 - 233 "X" OR BLANK

 0260 TYPE OF ENTITY: FOREIGN 1 5a 1 234 - 234 "X" OR BLANK

 0270 NAME 1 5b 35 235 - 269 A/N OR BLANK

 0280 EIN 1 5c 9 270 - 278 nnnnnnnnn

 0290 DATE SCH K-1 REVD. 1 5d 8 279 - 286 YYYYMMDD or BLANK

 0300 TYPE OF ENTITY: 5a 1 287 - 287 "X" OR BLANK

 PARTNERSHIP 2

 0310 TYPE OF ENTITY: 5a 1 288 - 288 "X" OR BLANK

 S CORPORATION 2

 0320 TYPE OF ENTITY: TRUST 2 5a 1 289 - 289 "X" OR BLANK

 0330 TYPE OF ENTITY: FOREIGN 2 5a 1 290 - 290 "X" OR BLANK

 0340 NAME 2 5b 35 291 - 325 A/N OR BLANK

 0350 EIN 2 5c 9 326 - 334 nnnnnnnnn

 0360 DATE SCH K-1 RECVD. 2 5d 8 335 - 342 YYYYMMDD or BLANK

*0365 ADDITIONAL LINE 5 5 6 343 - 348 STMbnn OR BLANK

 INFO STATEMENT

 0370 NAME 6a 35 349 - 383 A/N

 0380 IDENTIFYING NUMBER 6a 9 384 - 392 nnnnnnnnn

 0390 FEES PAID 6a 12 393 - 404 N 

 0400 STREET ADDRESS 6a 35 405 - 439 A/N

 0410 CITY 6a 22 440 - 461 A 

 0420 STATE 6a 2 462 - 463 A 

 0430 ZIP CODE 6a 12 464 - 475 N OR nnnnnbbbbbbb

 OR nnnnnnnnnbbb 

 OR BLANK

 

 
Publication 1438 December 2013 Page 231

SECTION C FORM 8886 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0440 NAME 2 6b 35 476 - 510 A/N

 0450 IDENTIFYING NUMBER 6b 9 511 - 519 nnnnnnnnn

 0460 FEES PAID 6b 12 520 - 531 N 

 0470 STREET ADDRESS 6b 35 532 - 566 A/N

 

 0480 CITY 6b 22 567 - 588 A 

 0490 STATE 6b 2 589 - 590 A 

 0500 ZIP CODE 6b 12 591 - 602 N OR nnnnnbbbbbbb

 OR nnnnnnnnnbbb

 OR BLANK

*0505 ADDITIONAL LINE 6 6b 6 603 - 608 STMnnn OR BLANK

 TRANSACTIONS 6

 RECORD TERMINUS CHARACTER 1 609 - 609 "#" 

 

 
Publication 1438 December 2013 Page 232

 SECTION C FORM 8886 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 BYTE COUNT 4 1 – 4 1456 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0600 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0601 FORM NUMBER 6 15 - 20 "8886bb" 

 

 0602 PAGE NUMBER 5 21 - 25 "PG02b" 

 

 0603 DOMESTIC PARTNERSHIP'S 9 26 - 34 N 

 EMPLOYER IDENTIFICATION (EIN) nnnnnnnnn 

 

 0604 FILLER 1 35 - 35 BLANK 

 

 0605 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001-9999999

 0610 DEDUCTIONS 7a 1 43 - 43 X OR BLANK 

 0620 CAPITAL LOSS 7a 1 44 - 44 X OR BLANK 

 0630 ORDINARY LOSS 7a 1 45 - 45 X OR BLANK 

 0640 EXCLUSIONS FROM GROSS 7a 1 46 - 46 X OR BLANK 

 INCOME

 0650 NONRECOGNITION OF GAIN 7a 1 47 - 47 X OR BLANK 

 0660 ADJUSTMENTS TO BASIS 7a 1 48 - 48 X OR BLANK 

 0670 ABSENT OF ADJUSTMENTS 7a 1 49 - 49 X OR BLANK 

 0680 DEFERRAL 7a 1 50 - 50 X OR BLANK 

 0690 OTHER 7a 1 51 - 51 X OR BLANK 

 

 0700 TAX CREDITS 7a 1 52 - 52 X OR BLANK 

 0701 DESCRIPTION OF OTHER 7a 35 53 - 87 A/N OR BLANK 

 

 0710 DESCRIPTION OF FACTS 1 7b 70 88 - 157 A/N OR BLANK 

 

 0720 DESCRIPTION OF FACTS 2 7b 70 158 - 227 A/N OR BLANK 

 0730 DESCRIPTION OF FACTS 3 7b 70 228 - 297 A/N OR BLANK 

 

 0740 DESCRIPTION OF FACTS 4 7b 70 298 - 367 A/N OR BLANK 

 

 0750 DESCRIPTION OF FACTS 5 7b 70 368 - 437 A/N OR BLANK 

 0760 DESCRIPTION OF FACTS 6 7b 70 438 - 507 A/N OR BLANK 

 

 0770 DESCRIPTION OF FACTS 7 7b 70 508 - 577 A/N OR BLANK 

*0775 ADDITIONAL DESCRIPTION 7b 6 578 - 583 STMnnn OR BLANK 

 0780 TYPE OF INDIVIDUAL OR 8a 1 584 - 584 “X” OR BLANK 

 ENTITY: TAX-EXEMPT 

 

 0790 TYPE OF INDIVIDUAL OR 8a 1 585 - 585 “X” OR BLANK 

 ENTITY: FOREIGN 
Publication 1438 December 2013 Page 233

 SECTION C FORM 8886 - PAGE 2

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0800 TYPE OF INDIVIDUAL OR 8a 1 586 - 586 “X” OR BLANK 

 ENTITY: RELATED

 0810 NAME 8a 35 587 - 621 A/N OR BLANK 

 

 0820 IDENTIFYING NUMBER 8a 9 622 - 630 nnnnnnnnn 

 0830 ADDRESS 8a 35 631 - 665 A/N OR BLANK 

 0840 CITY 8a 22 666 - 687 A OR BLANK 

 0850 STATE 8a 2 688 - 689 A OR BLANK 

 

 0860 ZIP CODE 8a 12 690 - 701 N OR nnnnnbbbbbbb OR

 Nnnnnnnnnbbb or blank 

 0870 DESCRIPTION OF BENEFITS 1 8a 70 702 - 771 A/N OR BLANK 

 

 0880 DESCRIPTION OF BENEFITS 2 8a 70 772 - 841 A/N OR BLANK 

 0890 DESCRIPTION OF BENEFITS 3 8a 70 842 - 911 A/N OR BLANK 

 

 0900 DESCRIPTION OF BENEFITS 4 8a 70 912 - 981 A/N OR BLANK 

 0910 DESCRIPTION OF BENEFITS 5 8a 70 982 - 1051 A/N OR BLANK 

 0920 TYPE OF INDIVIDUAL OR 8b 1 1052 - 1052 X OR BLANK 

 ENTITY: TAX-EXEMPT

 0930 TYPE OF INDIVIDUAL OR 8b 1 1053 - 1053 X OR BLANK 

 ENTITY: FOREIGN

 0940 TYPE OF INDIVIDUAL OR 8b 1 1054 - 1054 X OR BLANK 

 ENTITY: RELATED

 0950 NAME 8b 35 1055 - 1089 A/N OR BLANK 

 

 0960 IDENTIFYING NUMBER 8b 9 1090 - 1098 nnnnnnnnn 

 0970 ADDRESS 8b 35 1099 - 1133 A/N OR BLANK 

 0980 CITY 8b 22 1134 - 1155 A OR BLANK 

 0990 STATE 8b 2 1156 - 1157 A OR BLANK 

 

 1000 ZIP CODE 8b 12 1158 - 1169 N OR nnnnnbbbbbbb OR 

 Nnnnnnnnnbbb or blank 

 1010 DESCRIPTION OF BENEFITS 1 8b 70 1170 - 1239 A/N OR BLANK 

 

 1020 DESCRIPTION OF BENEFITS 2 8b 70 1240 - 1309 A/N OR BLANK 

 1030 DESCRIPTION OF BENEFITS 3 8b 70 1310 - 1379 A/N OR BLANK 

 

 1040 DESCRIPTION OF BENEFITS 4 8b 70 1380 - 1449 A/N OR BLANK 

*1045 ADDITIONAL DESCRIPTION 8b 6 1450 - 1455 STMnnn OR BLANK 

 

 

 RECORD TERMINUS CHARACTER 1 1456 - 1456 "#" 
Publication 1438 December 2013 Page 234

 SECTION C FORM 8896 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0166 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8896bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0010 RESERVED 9 43 - 51 NO ENTRY 

 

 0020 LOW SULFUR DIESEL FUEL 1 6 52 - 57 N 

 PRODUCED IN GALLONS

 

 0030 MULTIPLY LINE 1 BY RATE 2 12 58 - 69 N 

 

 0040 QUALIFIED COSTS 3 12 70 - 81 N 

 LIMITATION

 

 0050 PRIOR YEAR ALLOWABLE CREDIT 4 12 82 - 93 N 

 

 0060 SUBTRACT LINE 4 FROM LINE 3 5 12 94 - 105 N 

 

 0070 ENTER THE SMALLER OF LINE 6 12 106 - 117 N 

 5 OR LINE 2

 0080 LOW SULFUR DIESEL FUEL 7 12 118 - 129 N 

 PRODUCTION CREDIT FROM

 PARTNERSHIPS, S CORPS., AND

 COOPERATIVES. 

 

 0090 ADD LINES 6 AND 7 8 12 130 - 141 N 

 

 0200 AMOUNT ALLOCATED TO PATRONS 9 12 142 - 153 N 

 OF A COOPERATIVE

 0210 COOPERATIVES: SUBTRACT LINE 10 12 154 - 165 N 

 9 FROM 8

 

 RECORD TERMINUS CHARACTER 1 166 - 166 "#" 
Publication 1438 December 2013 Page 235

 SECTION C FORM 8896 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0166 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "8896bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000001 - 9999999 

 

 0010 RESERVED 9 43 - 51 NO ENTRY 

 

 0020 LOW SULFUR DIESEL FUEL 1 6 52 - 57 N 

 PRODUCED IN GALLONS

 

 0030 MULTIPLY LINE 1 BY RATE 2 12 58 - 69 N 

 

 0040 QUALIFIED COSTS 3 12 70 - 81 N 

 LIMITATION

 

 0050 PRIOR YEAR ALLOWABLE CREDIT 4 12 82 - 93 N 

 

 0060 SUBTRACT LINE 4 FROM LINE 3 5 12 94 - 105 N 

 

 0070 ENTER THE SMALLER OF LINE 6 12 106 - 117 N 

 5 OR LINE 2

 0080 LOW SULFUR DIESEL FUEL 7 12 118 - 129 N 

 PRODUCTION CREDIT FROM

 PARTNERSHIPS, S CORPS., AND

 COOPERATIVES. 

 

 0090 ADD LINES 6 AND 7 8 12 130 - 141 N 

 

 0200 AMOUNT ALLOCATED TO PATRONS 9 12 142 - 153 N 

 OF A COOPERATIVE

 0210 COOPERATIVES: SUBTRACT LINE 10 12 154 - 165 N 

 9 FROM 8

 

 RECORD TERMINUS CHARACTER 1 166 - 166 "#" 
Publication 1438 December 2013 Page 236

SECTION C FORM 8941 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0269 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD ID 6 9 - 14 "FORMbb" 

 

 0001 TYPE 6 15 - 20 "8941bb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 EMPLOYER IDENTIFICATION 9 26 - 34 N 

 NUMBER (EIN) nnnnnnnnn 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM OCCURRENCE NUMBER 7 36 - 42 N 

 0000008

 

0010 IDENTIFYING NUMBER OF TAXPAYER 9 43 - 51 NO ENTRY 

 -SECONDARY 

 0020 NUMBER OF EMPLOYEES EMPLOYED 1a 4 52 - 55 N 

 DURING TAX YEAR 

 0025 EMPLOYER IDENTIFICATION 1b 9 56 - 64 N

 NUMBER (EIN) for Employer 

 Reporting 

 0030 NUMBER OF FULL-TIME EQUIV. 2 4 65 - 68 N 

 EMPLOYEES (FTEs)

 0040 AVERAGE ANNUAL WAGES PAID 3 12 69 - 80 N 

 

 0050 PREMIUMS PAID 4 12 81 - 92 N 

 

 0060 PREMIUMS POTENTIALLY PAID 5 12 93 - 104 N 

 

 0070 SMALLER OF LINE 4 OR LINE 5 6 12 105 - 116 N 

 

 0080 MULITPLY LINE 6 BY APPLICABLE % 7 12 117 - 128 N 

 

 0090 IF LINE 2 IS 10 OR LESS, ENTER 8 12 129 - 140 N 

 AMOUNT FROM LINE 7, OTHERWISE, 

 ENTER THE AMOUNT OF WORKSHEET 5 

 LINE 6.

 

 0130 AMOUNT FROM LINE 8 IF LINE 3 9 12 141 - 152 N 

 EQUALS 25000 OR LESS

 

 0170 TOTAL AMOUNT OF STATE PREMIUM 10 12 153 – 164 N

 SUBSIDIES PAID

0180 SUBTRACT LINE 10 FROM LINE 4 11 12 165 - 176 N 

 0190 SMALLER OF LINE 9 OR LINE 11 12 12 177 - 188 N 

 0200 NUMBER OF EMPLOYEES ON LINE 1a 13 4 189 - 192 N 

 FOR WHICH YOU PAID PREMIUMS

 0210 NUMBER OF (FTE’s) 14 4 193 – 196 N

 

 0220 PREMIUM CREDIT FROM FLOW-THRU 15 12 197 - 208 N 

 ENTITIES
Publication 1438 December 2013 Page 237

 SECTION C FORM 8941 - PAGE 1

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0230 ADD LINES 12 AND 15 16 12 209 – 220 N 

 

 0290 AMOUNT ALLOCATED TO 17 12 221 - 232 N 

 BENEFICIARY OF ESTATE OR TRUST

 OR PATRONS OF COOP.

 0300 SUBTRACT LINE 17 FROM 18 12 233 - 244 N 

 LINE 16

 0310 AMOUNT PAID IN 2013 FOR 19 12 245 – 256 NO ENTRY 

 PAYROLL TAXES 

 

 0320 SMALLER OF LINE 16 OR 20 12 257 – 268 NO ENTRY 

 LINE 19

 RECORD TERMINUS CHARACTER 1 269 - 269 “#”
Publication 1438 December 2013 Page 238

 SECTION C STATEMENT RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0136 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "STMbnn" 

 nn = 01-96 (OTHERS) 

 97 FOR SCH D 

 98 FOR SCH J 

 99 FOR SCH K1 

 

 0001 RESERVED 6 15 - 20 BLANK 

 

 0002 PAGE NUMBER 5 21 - 25 "PGnnb" 

 nn = 01-99 

 

 0003 EIN 9 26 - 34 N 

 nnnnnnnnn 

 

 0004 FILLER 8 35 - 42 BLANK 

 

 0010 LINE NUMBER 5 43 - 47 "LNnnb" 

 nn = 01-50 

 

 0020 SCHEDULE K OR J 7 48 - 54 MUST BE SIGNIFICANT 

 SEQUENCE NUMBER RANGE = 0000001 - 

 9999999 IF SCHEDULE 

 K OR J 

 

 0030 FILLER 1 55 - 55 BLANK 

 

 0040 DATA RECORD 80 56 - 135 SEE SEC. 3.05 

 ** *FIELD #040 IS FOR ALL STATEMENTS 

 

 RECORD TERMINUS CHARACTER 1 136 - 136 "#" 

 
Publication 1438 December 2013 Page 239

 SECTION C PREPARER NOTE

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 4043 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "NTEbbb" 

 

 0001 RESERVED 6 15 - 20 BLANK 

 

 0002 PAGE NUMBER 5 21 - 25 "PGnnb" 

 (nn=01-20) 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) 

 

 0004 FILLER 4 35 - 38 BLANK 

 

 0005 TEXT DATA CHARACTER COUNT 4 39 - 42 N 0001 - 4000 

 

 0006 PREPARER NOTE DATA 1-4000 43 - 4042 ALL CHARACTERS 

 EXCEPT THE ASTERISK 

 "*" AND BRACKETS 

 "["OR"]" 

 

 RECORD TERMINUS CHARACTER 1 4043 - 4043 "#" 

 

 
Publication 1438 December 2013 Page 240

 

 SECTION C ELECTION EXPLANATION

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 4043 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "ELCbbb" 

 

 0001 RESERVED 6 15 - 20 BLANK 

 

 0002 PAGE NUMBER 5 21 - 25 "PGnnb" 

 (nn=01-20) 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) 

 

 0004 FILLER 4 35 - 38 BLANK 

 

 0005 TEXT DATA CHARACTER COUNT 4 39 - 42 N 0001 - 4000 

 

 0006 PREPARER NOTE DATA 1-4000 43 - 4042 ALL CHARACTERS EXCPE 

 EXCEPT THE ASTERISK 

 "*" AND BRACKETS 

 "["OR"]" 

 

 RECORD TERMINUS CHARACTER 1 4043 - 4043 "#" 

 
Publication 1438 December 2013 Page 241

 SECTION C REGULATORY EXPLANATION

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 4043 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "REGbbb" 

 

 0001 RESERVED 6 15 - 20 BLANK 

 

 0002 PAGE NUMBER 5 21 - 25 "PGnnb" 

 (nn=01-20) 

 

 0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N 

 (EIN) 

 

 0004 FILLER 4 35 - 38 BLANK 

 

 0005 TEXT DATA CHARACTER COUNT 4 39 - 42 N 0001 - 4000 

 

 0006 PREPARER NOTE DATA 1-4000 43 - 4042 ALL CHARACTERS EXCPE 

 EXCEPT THE ASTERISK 

 "*" AND BRACKETS 

 "["OR"]" 

 

 RECORD TERMINUS CHARACTER 1 4043 - 4043 "#" 

 
Publication 1438 December 2013 Page 242

 SECTION C SUMMARY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0750 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "SUMbbb" 

 

 0005 CLIENT IDENTIFICATION 3 15 - 17 A/N 

 

 0006 FILLER 8 18 - 25 BLANK 

 

 0007 EMPLOYER IDENTIFICATION NO. 9 26 - 34 N 

 (ESTATE OR TRUST EIN) nnnnnnnnn 

 

 0009 FILLER 8 35 - 42 BLANK 

 

 0010 RESERVED 9 43 - 51 BLANK 

 

 0030 FILLER 1 52 - 52 BLANK 

 

 0040 TRUST OR ESTATE BANK 17 53 - 69 A/N OR BLANK 

 ACCOUNT NUMBER 

 

 0050 TRANSMITTER'S NAME 35 70 - 104 A/N 

 

 0060 TRANSMITTER'S EIN (FIELD #0020 9 105 - 113 N 

 ON TRANS RECORD) SEE PART II 

 

 0070 PREPARER'S SELF-EMPLOYMENT 1 114 - 114 "X" OR BLANK 

 INDICATOR 

 

 0080 PREPARER'S FIRM EIN (FIELD 9 115 - 123 N OR BLANK 

 #0870 ON FORM 1041) 

 

 0090 PREPARER'S FIRM NAME 35 124 - 158 A/N OR BLANK 

 

 0100 FIRM/FILER CITY 22 159 - 180 A/N OR BLANK 

 

 0110 FIRM/FILER STATE (ABBR.) 2 181 - 182 A/N OR BLANK 

 

 0120 FIRM/FILER ZIP CODE 12 183 - 194 N OR 

 nnnnnbbbbbbb OR 

 nnnnnnnnnbbb OR 

 BLANK 

 

 0130 NUMBER OF LOGICAL RECORDS 7 195 - 201 RANGE : 

 (INCLUDING SUMMARY RECORD) (0000003-9999999) 

 

 0140 NUMBER OF FORM RECORDS 7 202 - 208 N 

 

 NOTE: THIS COUNT DOES NOT INCLUDE FORM 1041. 

 

 0150 NUMBER OF FORMS 1116 PAGE 1 7 209 - 215 RANGE : 

 0000000-9999999) 

 

 0160 NUMBER OF FORMS 1116 PAGE 2 7 216 - 222 RANGE: 

 (0000000-9999999) 

 

 0170 NUMBER OF FORMS 2210 PAGE 1 1 223 - 223 RANGE: 0-1 

 

 0180 NUMBER OF FORMS 2210 PAGE 2 1 224 - 224 RANGE: 0-1 

 

 0190 NUMBER OF FORMS 2210 PAGE 3 1 225 - 225 RANGE: 0-1 

 
Publication 1438 December 2013 Page 243

 SECTION C SUMMARY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0192 NUMBER OF FORMS 2210 PAGE 4 1 226 - 226 RANGE: 0-1 

 0194 NUMBER OF FORMS 2210F PAGE 1 1 227 - 227 RANGE: 0-1 

 

 0195 RESERVE 1 228 - 228 BLANK 

 

 0196 NUMBER OF FORMS 2439 PAGE 1 7 229 - 235 RANGE: 

 (0000000-9999999) 

 

 0197 NUMBER OF FORMS 3468 PAGE 1 1 236 - 236 RANGE: 0-1 

 0198 NUMBER OF FORMS 3468 PAGE 2 1 237 - 237 RANGE: 0-1 

 0199 NUMBER OF FORMS 3468 PAGE 3 1 238 - 238 RANGE: 0-1 

 0200 NUMBER OF FORMS 3800 PAGE 1 1 239 - 239 RANGE: 0-1 

 

 0201 NUMBER OF FORMS 3800 PAGE 2 1 240 - 240 RANGE: 0-1 

 0202 NUMBER OF FORMS 3800 PAGE 3 7 241 - 247 RANGE: 

 (0000000-9999999) 

 

 0204 NUMBER OF FORMS 4136 PAGE 1 1 248 - 248 RANGE: 0-1 

 

 0205 NUMBER OF FORMS 4136 PAGE 2 1 249 - 249 RANGE: 0-1 

 

 0206 NUMBER OF FORMS 4136 PAGE 3 1 250 - 250 RANGE: 0-1 

 

 0207 NUMBER OF FORMS 4136 PAGE 4 1 251 - 251 RANGE: 0-1 

 0210 NUMBER OF FORMS 4255 PAGE 1 7 252 - 258 RANGE: 

 (0000000-9999999) 

 0220 NUMBER OF FORMS 4562 PAGE 1 7 259 - 265 RANGE: 

 (0000000-9999999) 

 

 0230 NUMBER OF FORMS 4562 PAGE 2 7 266 - 272 RANGE: 

 (0000000-9999999) 

 

 0240 NUMBER OF FORMS 4684 PAGE 1 7 273 - 279 RANGE: 

 (0000000-9999999) 

 

 0250 NUMBER OF FORMS 4684 PAGE 2 7 280 - 286 RANGE: 

 (0000000-9999999)

 

 0255 NUMBER OF FORMS 4684 PAGE 3 7 287 - 293 RANGE:

 (0000000-9999999) 

 

 0260 NUMBER OF FORMS 4797 PAGE 1 1 294 – 294 RANGE: 0-1 

 

 0270 NUMBER OF FORMS 4797 PAGE 2 1 295 - 295 RANGE: 0-1 

 

 0275 RESERVED 7 296 - 302 NO ENTRY 

 

 0280 NUMBER OF FORMS 4952 PAGE 1 1 303 - 303 RANGE: 0-1 

 

 0282 NUMBER OF FORMS 4970 PAGE 1 1 304 - 304 RANGE: 0-1 

 

 0284 NUMBER OF FORMS 4972 PAGE 1 7 305 - 311 RANGE: 

 (0000000-9999999) 

 0286 NUMBER OF FORMS 5884 PAGE 1 1 312 - 312 RANGE: 0-1 

 0290 NUMBER OF FORMS 6198 PAGE 1 7 313 - 319 RANGE: 

 (0000000-9999999) 

 
Publication 1438 December 2013 Page 244

 

 SECTION C SUMMARY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0293 NUMBER OF FORMS 6781 PAGE 1 7 320 - 326 RANGE: (0000000-9999999)

 

 0295 NUMBER OF FORMS 6252 PAGE 1 7 327 - 333 RANGE: 

 (0000000-9999999) 

 

 0296 NUMBER OF FORMS 6478 PAGE 1 1 334 - 334 RANGE: 0-1 

 0297 NUMBER OF FORMS 6765 PAGE 1 1 335 - 335 RANGE: 0-1 

 

 0298 NUMBER OF FORMS 6765 PAGE 2 1 336 - 336 RANGE: 0-1 

 

 0299 NUMBER OF FORMS 8082 PAGE 1 7 337 - 343 RANGE: 

 (0000000-9999999) 

 

 0300 NUMBER OF FORMS 8082 PAGE 2 7 344 - 350 RANGE: 

 (0000000-9999999) 

 

 0303 RESERVED 7 351 - 357 NO ENTRY 

 

 0304 NUMBER OF FORMS 8275 PAGE 1 7 358 - 364 RANGE: 

 (0000000-9999999) 

 

 0305 NUMBER OF FORMS 8275 PAGE 2 7 365 - 371 RANGE: 

 (0000000-9999999) 

 

 0306 NUMBER OF FORMS 8275-R PAGE 1 7 372 - 378 RANGE: 

 (0000000-9999999) 

 

 0307 NUMBER OF FORMS 8275-R PAGE 2 7 379 - 385 RANGE: 

 (0000000-9999999) 

 

 0310 NUMBER OF FORMS 8582 PAGE 1 1 386 - 386 RANGE: 0-1 

 

 0313 NUMBER OF FORMS 8582 PAGE 2 1 387 - 387 RANGE: 0-1 

 

 0316 NUMBER OF FORMS 8582 PAGE 3 1 388 - 388 RANGE: 0-1 

 

 0320 NUMBER OF FORMS 8582CR PAGE 1 1 389 - 389 RANGE: 0-1 

 

 0330 NUMBER OF FORMS 8582CR PAGE 2 1 390 - 390 RANGE: 0-1 

 

 0331 NUMBER OF FORMS 8586 PAGE 1 1 391 - 391 RANGE: 0-1 

 

 0332 RESERVED 7 392 - 398 

 

 0335 NUMBER OF FORMS 8609A, PAGE 1 7 399 - 405 RANGE: 

 (0000000-9999999)

 

 0337 NUMBER OF FORMS 8864 PAGE 1 7 406 - 412 RANGE: 

 (0000000-9999999)

 0338 NUMBER OF FORMS 8874 PAGE 1 7 413 - 419 RANGE: 

 (0000000-9999999)

 0339 NUMBER OF FORMS 8881 PAGE 1 7 420 - 426 RANGE: 

 (0000000-9999999)

 0340 NUMBER OF FORMS 8801 PAGE 1 1 427 - 427 RANGE: 0-1 

 

 0341 NUMBER OF FORMS 8801 PAGE 2 1 428 - 428 RANGE: 0-1 

 0342 NUMBER OF FORMS 8801 PAGE 3 1 429 - 429 RANGE: 0-1 

 

 0344 NUMBER OF FORMS 8820 PAGE 1 1 430 - 430 RANGE: 0-1 

 

 0345 NUMBER OF FORMS 8820 PAGE 2 7 431 - 437 RANGE: 

 (00000000-9999999) 

 

 
Publication 1438 December 2013 Page 245

 SECTION C SUMMARY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

0347 NUMBER OF FORMS 8882 PAGE 1 7 438 - 444 RANGE: 

 (0000000-9999999)

 0348 NUMBER OF FORMS 8896 PAGE 1 7 445 - 451 RANGE: 

 (0000000-9999999)

 0350 NUMBER OF FORMS 8824 PAGE 1 7 452 - 458 RANGE: 

 (0000000-9999999) 

 0351 NUMBER OF FORMS 8824 PAGE 2 7 459 - 465 RANGE: 

 (0000000-9999999) 

 

 0352 NUMBER OF FORMS 8938 PAGE 1 1 466 - 466 RANGE: 0-8 

 0353 NUMBER OF FORMS 8938 PAGE 2 1 467 - 467 RANGE: 0-8 

 

 0356 NUMBER OF FORMS 8829 PAGE 1 7 468 – 474 RANGE: 

 (0000000-9999999) 

 

 0357 NUMBER OF FORMS 8886 PAGE 1 2 475 - 476 RANGE: 00-10 

 

 0358 NUMBER OF FORMS 8886 PAGE 2 2 477 - 478 RANGE: 00-10 

 

 0359 NUMBER OF FORMS 8941 PAGE 1 1 479 - 479 RANGE: 0-1 

 

 0360 RESERVED 1 480 - 480 NO ENTRY 

 

 0362 NUMBER OF PAYMENT RECORDS 1 481 - 481 RANGE: 0-1 

 0363 NUMBER OF SCHEDULE RECORDS 7 482 - 488 RANGE: 

 (EXCLUDING SCHEDULE (0000000-9999999) 

 K-1 RECORDS) 

 

 0364 NUMBER OF SCHEDULE "C" PAGE 1 7 489 - 495 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0366 NUMBER OF SCHEDULE "C" PAGE 2 7 496 - 502 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0368 NUMBER OF SCHEDULE "C-EZ" 7 503 - 509 RANGE: 

 PAGE 1 FORM 1040 (0000000-9999999) 

 

 0370 NUMBER OF SCHEDULE "D" PAGE 1 1 510 - 510 RANGE: 0-1 

 FORM 1041 

 

 0375 NUMBER OF SCHEDULE "D" PAGE 2 1 511 - 511 RANGE: 0-1 

 FORM 1041 

 

 0380 NUMBER OF SCHEDULE "E" PAGE 1 7 512 - 518 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0385 NUMBER OF SCHEDULE "E" PAGE 2 7 519 - 525 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0386 NUMBER OF SCHEDULE "F" PAGE 1 7 526 - 532 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0387 NUMBER OF SCHEDULE "F" PAGE 2 7 533 - 539 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0388 NUMBER OF SCHEDULE "H" PAGE 1 7 540 - 546 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 0389 NUMBER OF SCHEDULE "H" PAGE 2 7 547 - 553 RANGE: 

 FORM 1040 (0000000-9999999) 

 

 
Publication 1438 December 2013 Page 246

 

SECTION C SUMMARY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 0390 NUMBER OF SCHEDULE I, PAGE 1 1 554 - 554 RANGE 0-1 

 FORM 1041

 0391 NUMBER OF SCHEDULE I, PAGE 2 1 555 - 555 RANGE 0-1 

 FORM 1041

 0392 NUMBER OF SCHEDULE I, PAGE 3 1 556 - 556 RANGE 0-1 

 FORM 1041 

 0394 NUMBER OF SCHEDULE "J" PAGE 1 7 557 - 563 RANGE: 

 FORM 1041 (0000000-9999999) 

 

 0395 NUMBER OF SCHEDULE "J" PAGE 2 7 564 - 570 RANGE: 

 FORM 1041 (0000000-9999999) 

 

 0400 NUMBER OF STATEMENT RECORDS 7 571 - 577 RANGE: 

 (EXCLUDING SCHEDULE D, J AND (0000000-9999999) 

 K-1 STATEMENT RECORDS 

 

 0410 NUMBER OF STATEMENT 7 578 - 584 RANGE: 

 "STMb97" (SCHEDULE D) (0000000-9999999) 

 RECORDS 

 

 0420 NUMBER OF STATEMENT "STMb98" 7 585 - 591 RANGE: 

 (SCHEDULE J) RECORDS (0000000-9999999) 

 

 0430 NUMBER OF SCHEDULE K-1 PAGE 1 7 592 - 598 RANGE: 

 FORM 1041 (0000000-9999999) 

 

 0440 NUMBER OF STATEMENT "STMb99" 7 599 - 605 RANGE: 

 (SCHEDULE K-1) RECORDS (0000000-9999999) 

 

 0442 STATE CODE 2 606 - 607 "NY" OR BLANK 

 

 0444 STATE RETURN COUNTER 1 608 - 608 "1" OR "0" OR BLANK 

 

 0446 STATE ATTACHMENTS 7 609 - 615 RANGE: 

 (0000000-9999999) OR 

 BLANK 

 

 0450 BALANCE DUE INDICATOR 1 616 - 616 NO ENTRY 

 

 0455 NUMBER OF PREPARER 2 617 - 618 RANGE: 00-20 

 NOTE RECORDS 

 

 0456 NUMBER OF ELECTION 2 619 - 620 RANGE: 00-20 

 EXPLANATION RECORDS 

 0457 NUMBER OF REGULATORY 2 621 - 622 RANGE: 00-20 

 EXPLANATION RECORDS 

 

 0460 PAPER DOCUMENT INDICATOR 1 623 - 623 1 = PAPER DOCUMENT 

 ATTACHED W/PACKAGE 

 OTHER THAN FORM 

 8453-F OR POWER 

 ATTORNEY 

 0 = NO PAPER 

 DOCUMENT ATTACHED 

 

 0462 AUTHENTICATION RECORD 1 624 - 624 "1" OR "0" 

 0465 EFIN 6 625 - 630 N 

 

 0470 NAME OF ELECTRONIC RETURN 35 631 - 665 A/N 

 ORIGINATOR (ERO) 

 

 0480 ADDRESS OF ELECTRONIC RETURN 35 666 - 700 A/N 

 ORIGINATOR 

 

 0490 CITY OF ELECTRONIC RETURN 22 701 - 722 A/N 

 ORIGINATOR 
Publication 1438 December 2013 Page 247

 SECTION C SUMMARY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 0500 STATE OF ELECTRONIC RETURN 2 723 - 724 A/N 

 ORIGINATOR 

 0510 ZIP CODE OF ELECTRONIC RETURN 12 725 - 736 A/N 

 ORIGINATOR 

 

 0520 ELECTRONIC POSTMARK DATE 8 737 - 744 YYYYMMDD OR BLANK 

 (YYYY=2014) 

 Use of Field 0520 is optional for BATS 

 0530 ELECTRONIC POSTMARK TIME 4 745 - 748 HHMM OR BLANK 

 (HH=00-23, MM=00-59) 

 0540 ELECTRONIC POSTMARK TIME ZONE 1 749 - 749 "E"=EASTERN TIME 

 ZONE, "C"=CENTRAL 

 TIME ZONE, "M"= 

 MOUNTAIN TIME ZONE, 

 "P"=PACIFIC TIME 

 ZONE, "A"=ALASKAN 

 TIME ZONE, "H"= 

 HAWAIIAN TIME ZONE 

 OR BLANK 

 

 RECORD TERMINUS CHARACTER 1 750 - 750 "#" 

 
Publication 1438 December 2013 Page 248

 SECTION C RECAP RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0120 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD ID 6 9 - 14 "RECAPb" 

 

 0010 FILLER 8 15 - 22 BLANKS 

 

 0020 RESERVED 6 23 - 28 BLANKS 

 

 0030 TOTAL RETURN COUNT 6 29 - 34 N 

 

 0040 ELECTRONIC TRANSMITTER ID 7 35 - 41 N 

 (ETIN) 

 

 0050 JULIAN DATE OF TRANSMISSION 3 42 - 44 N 

 

 0060 TRANSMISSION SEQUENCE (MUST BE 2 45 - 46 N 

 THE SAME AS ON THE TRANA 

 RECORD) 

 

 0070 TOTAL ACCEPTED RETURNS 6 47 - 52 N (IRS USE ONLY) 

 

 0080 TOTAL DUPLICATED RETURNS 6 53 - 58 N (IRS USE ONLY) 

 

 0090 TOTAL REJECTED RETURNS 6 59 - 64 N (IRS USE ONLY) 

 

 0100 RESERVED 6 65 - 70 BLANKS 

 

 0110 RESERVED 6 71 - 76 BLANKS 

 

 0120 IRS COMPUTED RETURN COUNT 6 77 - 82 N (IRS USE ONLY) 

 

 0130 FILLER 17 83 - 99 BLANKS 

 

 0140 ACK FILE NAME 20 100 - 119 A/N (IRS USE ONLY) 

 

 RECORD TERMINUS CHARACTER 1 120 - 120 "#" 

 
Publication 1438 December 2013 Page 249

 SECTION C ACK KEY RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0120 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "ACKbbb" 

 

 0010 CLIENT ID 3 15 - 17 N 

 

 0015 BOUGHT/SOLD INDICATOR 1 18 - 18 FILLER 

 

 0020 EMPLOYER IDENTIFICATION NO. 9 19 - 27 N 

 (ESTATE OR TRUST'S EIN) 

 

 0030 RETURN SEQUENCE NUMBER 16 28 - 43 NUMERIC ETIN (5) 

 TRANSMITTER'S USE 

 CODE (2) 

 JULIAN DAY (3) 

 TRANS SEQUENCE 

 NUMBER (2) 

 SEQUENCE NUMBER 

 FOR RETURN (4) 

 

 0040 FILLER 12 44 - 55 BLANKS 

 

 0050 ACCEPTANCE CODE 1 56 - 56 "A"-ACCEPTED 

 "R"=REJECTED 

 "D"=DUPLICATED 

 RETURN 

 "T"=TRANSMISSION 

 REJECTED 

 

 0060 PIN PRESENCE INDICATOR 1 57 - 57 9 = NO PIN PRESENT

 (FORM 8453-F REQUIRED)

 

 1 = PRACTITIONER PIN 

 METHOD USED

 (FORM 8453-F FORM NOT 

 REQUIRED) 

 

 0070 FILLER 2 58 - 59 BLANK 

 

 0080 DATE ACCEPTED 8 60 - 67 YYYYMMDD 

 

 0090 RETURN DLN 14 68 - 81 N 

 

 0100 RESERVED 2 82 - 83 BLANKS 

 

 0110 TOTAL ERROR COUNT 2 84 - 85 N 

 

 0120 STATE CODE 2 86 - 87 A/N 

 

 0130 TOTAL STATE REJECTED 7 88 - 94 N 

 

 0140 TOTAL STATE ACCEPTED 7 95 - 101 N 

 

 0150 PAYMENT ACKNOWLEDGEMENT 14 102 - 115 "PYMT RQST RCVD" 

 LITERAL OR BLANK 

 

 0160 RESERVED 4 116 - 119 BLANKS 

 

 RECORD TERMINUS CHARACTER 1 120 - 120 "#" 

 
Publication 1438 December 2013 Page 250

 SECTION C ACK ERROR RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0120 

 

 START RECORD SENTINEL 4 5 - 8 " " 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "ACKRbb" 

 

 0010 EMPLOYER IDENTIFICATION NO 9 15 - 23 N (MUST MATCH ACK 

 (ESTATE OR TRUST'S EIN) KEY RECORD) 

 

 0020 ERROR RECORD SEQUENCE NUMBER 7 24 - 30 N RANGE:0000001 - 

 RECORD NUMBER WITHIN 9999999 

 TRANSMISSION 

 

 0030 RESERVED 2 31 - 32 BLANKS 

 

 0040 ERROR FORM RECORD ID 6 33 - 38 A/N 

 

 0050 ERROR FORM RECORD TYPE 6 39 - 44 A/N 

 

 0060 ERROR FORM PAGE NUMBER 5 45 - 49 N 

 

0070 ERROR FORM OCCURRENCE 7 50 - 56 N RANGE:0000001- 

 9999999 

 

 0080 ERROR FIELD SEQUENCE NUMBER 4 57 - 60 N 

 

 0090 ERROR REJECT CODE 3 61 - 63 N 

 

 0100 RECORD NUMBER 8 64 - 71 N 

 

 0110 REJECT CODE DESCRIPTION 48 72 - 119 A/N 

 

 RECORD TERMINUS CHARACTER 1 120 - 120 "#" 
Publication 1438 December 2013 Page 251

 SECTION C PAYMENT RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 BYTE COUNT 4 1 - 4 0123 

 

 START RECORD SENTINEL 4 5 - 8 "** **" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb" 

 

 0001 FORM NUMBER 6 15 - 20 "PMTbbb" 

 

 0002 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0003 TAXPAYER IDENTIFICATION 9 26 - 34 NNNNNNNNN 

 NUMBER 

 

 0004 FILLER 1 35 - 35 BLANK 

 

 0005 FORM/SCHEDULE OCCURRENCE 7 36 - 42 0000001 

 NUMBER 

 

 0010 EMPLOYER EIN 9 43 - 51 N 

 

 0020 FILLER 9 52 - 60 BLANKS 

 

 0030 ROUTING TRANSIT NUMBER 9 61 - 69 N 

 

 0040 BANK ACCOUNT NUMBER 17 70 - 86 A/N (INCLUDE 

 HYPHENS) FIELD 

 CANNOT BE BLANK 

 NOTE FIELD CANNOT BE BLANK 

 

 0050 TYPE OF ACCOUNT 1 87 - 87 "1"=CHECKING 

 "2"=SAVINGS 

 

 0060 AMOUNT OF TAX PAYMENT 11 88 - 98 N *** 

 NOTE: MAXIMUM ENTRY IS

 00099999999.

 WHOLE NUMBERS ONLY; CENTS NOT 

 ALLOWED

 

 0065 TOTAL TRANSACTION AMOUNT SIGN 1 99 - 99 "+" 

 

 0070 TYPE OF RETURN 5 100 - 104 10417 

 

 0080 REQUESTED PAYMENT DATE 8 105 - 112 YYYYMMDD 

 

 0090 TAXPAYER'S DAY TIME 10 113 - 122 N 

 TELEPHONE NUMBER 

 

 RECORD TERMINUS CHARACTER 1 123 - 123 "#" 

 
Publication 1438 December 2013 Page 252

 SECTION C, AUTHENTICATION RECORD

 FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

 NO. REF. DESCRIPTION

 ---- ------------------------------ ---- ------ ---- ---- --------------------

 

 BYTE COUNT 4 1 - 4 0070 

 

 START RECORD SENTINEL 4 5 - 8 "****" 

 

 0000 RECORD IDENTIFICATION 6 9 - 14 "ATHbbb" 

 

 0010 RESERVED 6 15 - 20 BLANK 

 

 0020 PAGE NUMBER 5 21 - 25 "PG01b" 

 

 0030 ESTATE OR TRUST EIN 9 26 - 34 N 

 

 0040 FILLER 1 35 - 35 BLANK

 0050 RECORD OCCURRENE NUMBER 7 36 - 42 N

 0000001 

 

 0060 PIN TYPE CODE 1 43 - 43 P = PRACTITIONER PIN

 BLANK = NO PIN USED 

 (FORM 8453-F REQUIRED) 

 

 0070 FIDUCIARY'S SIGNATURE (PIN) 5 44 - 48 N 

 

 0080 FIDUCIARY'S SIGNATURE DATE 8 49 - 56 YYYYMMDD 

 0090 JURAT/DISCLOSURE CODE 1 57 - 57 D = PRACTITIONER PIN

 PROGRAM

 BLANK = FORM 8453-F 

 REQUIRED 

 

 0100 PIN AUTHORIZATION CODE 1 58 - 58 1 = FIDUCIARY ENTERED 

 PIN

 2 = ERO ENTERED PIN

 BLANK = PIN NOT USED

 

 0110 ERO/EFIN PIN 11 59 - 69 N 

 

 REDORD TERMINUS CHARACTER 1 70 - 70 VALUE "#"