Internal Revenue Service Publication 1346

Tax Year 2011

 

PART 1 – File Specification 

PART 2 – Record Layouts 

PART 3 – Electronic Transmitted Documents

Electronic Return File Specifications and

Record Layouts for Individual Income Tax Returns

Publication 1346 (Rev. 10-2011) Catalog Number 64403B Department of the Treasury Internal Revenue Service www.irs.gov
 

 

 
TABLE OF CONTENTS 

 Introduction......................................................... ix 

 Highlights............................................................ 1 

Section 1 - 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)......................... 6 

 4. Asynchronous Communications Transmitter Interface............ 7 

 5. Examples..................................................... 7 

 6. Suspended Transmitter........................................ 7 

 7. Virus Detection Procedures................................... 7 

 8. Logon Validation Specifications.............................. 8 

 a. Transmission Inactivity .................................. 8 

 b. Changing File Transfer Protocol Indicator (FTP) .......... 8 

 c. Changing File Compression ................................ 8 

 9. IMF Trading Partner (1040 and ETD) Session Example .......... 8 

 a. Successful Login – No Password Change Required ........... 9 

 b. Successful Login Password Change Required ................ 9 

 c. Unsuccessful Logon ....................................... 9 

 d. Registration of Shared Secrets........................... 10 

 e. Changing Password ....................................... 13 

 f. Re-Enabling Account Using Shared Secrets ................ 15 

 g. EMS Unavailable ......................................... 16 

 h. EMS Main Menu Processing ................................ 16 

 10. Changing Settings ........................................... 20 

 a. Changing the Transmission Protocol ...................... 20 

 b. Changing the Compression Method ......................... 21 

 11. Receiving Acknowledgements .................................. 26 

 a. Suspended Transmitter Message ........................... 28 

 12. Sending Files ............................................... 29 

 a. Starting the Send Process ............................... 29 

 13. Request Transmission Status Report .......................... 32 

 14. Changing Password ........................................... 34 

 15. Executing the State Return Menu ............................. 37 

 a. State Return Menu ....................................... 38 

 b. Resetting a State File .................................. 39 

 c. Requesting a State File to Download Report .............. 42 

 d. Receiving State Return Files ............................ 44 

 16. Resetting Acknowledgment File(s) ........................... 46 

 17. Changing Shared Secrets .................................... 50 

 18. Logging Off the System ...................................... 54 

 19. Trading Partner Sessions Examples ........................... 55 

 Appendix A - GTX and Acknowledgment File Name Formats .......... 57

 Appendix B – XML Error Acknowledgement Format .................. 60

 Appendix C – EMS Communications and Encryption ................. 66

 Appendix D – Examples of Transmission Status Reports ........... 73

 Appendix E – Guidelines for Trading Partners Using EMS ......... 83 

 Appendix F – Example Script to Pick Up Acks & Send a File ...... 85

 Appendix G – EMS Password Rules ................................ 89

 Appendix H – EMS Password Screen Shot .......................... 91

 Appendix I - Communication Error Messages ..................... 116

 Appendix J – Acronym List ..................................... 123

Publication 1346 October 1, 2011 Part 1 Page i 
TABLE OF CONTENTS continued

Section 2 - Transmission File Format..................................... 125 

 .01 General Description............................................ 126 

 .02 Fixed and Variable Length Options.............................. 128 

 1. Fixed Length Option (Fixed Format).......................... 128 

 2. Variable Length Option (Variable Format).................... 129 

 3. Examples of Fixed and Variable Formats...................... 131 

Section 3 - Acknowledgement File Format.................................. 133 

 .01 Acknowledgement File Components................................ 133 

 .02 Acknowledgement File Record Layouts............................ 136 

 1. ACK Key Record.............................................. 136 

 2. ACK Error Record............................................ 138 

 3. ACK Error Record (STCGL/LTCGL).............................. 139 

 4. ACK Recap Record............................................ 140 

 .03 Examples of ACK Records........................................ 142 

 .04 How to Batch and Match Returns with Acknowledgement Files...... 143 

 1. File Names.................................................. 143 

 2. Assignment of File Name by FEPS ............................. 144 

 3. Receiving, Locating, Storing and Matching ACK Files ......... 145 

 Section 4 - Types of Records............................................ 147 

 .01 Transmitter Records............................................ 147 

 1. TRANA and TRANB Records..................................... 147 

 2. RECAP Record................................................ 147 

 .02 Tax Return Records............................................. 147 

 1. Tax Form Record............................................. 147 

 2. Schedule and Form Records................................... 148 

 3. 499R-2/W-2PR Record ........................................ 148 

 4. FEC/Pension Record ......................................... 149 

 5. Authentication Record....................................... 149 

 6. Statement Records........................................... 149 

 7. STCGL/LTCGL Records......................................... 150 

 8. Preparer Note, Election Explanation and 

 Regulatory Explanation Records.............................. 150 

 9. State Records ............................................. 152 

 10. Summary Record.............................................. 152 

 Section 5 - Types of Characters......................................... 153 

 .01 Allowable Characters........................................... 153 

 1. Alpha....................................................... 153 

 2. Numeric..................................................... 153 

 3. Alphanumeric................................................ 155 

 .02 Special Cases for Special Characters........................... 156 

Publication 1346 October 1, 2011 Part 1 Page ii 

 
TABLE OF CONTENTS continued

Section 6 - Criteria for Filer Front-End Checks.......................... 157 

 .01 Refund Delay Conditions........................................ 157 

 .02 SSN Validation................................................. 158 

 .03 Optional Validation of Routing Transit Number (RTN)............ 158 

 Section 7 – Formats for Name Controls, Name Lines, & Addresses.......... 159 

 .01 Name Controls for Individual Tax Returns....................... 159 

 .02 Name Line 1 Format............................................. 163 

 .03 Street Address Format.......................................... 166 

 .04 Name Line 2 Format............................................. 167 

 .05 Business Name Controls for Forms W-2, W-2G, 1099-R, and 2441 .. 168 |

 .06 Foreign Employer/Payer Address on Forms W-2, W-2G, and 1099-R.. 176 | 

 Section 8 - Statement Records........................................... 177 

 .01 General Information............................................ 177 

 .02 Types of Statement Records..................................... 177 

 1. Optional Statement Records ................................. 177 

 2. Required Statement Records.................................. 177 

 .03 Statement Record Format........................................ 178 

 .04 Examples of Optional Statement Records......................... 180 

 1. Optional Statement Record - Page 01 and Page 02 

 (Fixed or Variable Format) ................................. 180 

 2. Optional Statement Record (Fixed or Variable Format)........ 182 

 3. Optional Statement Record - Continuation Statement 

 (Fixed or Variable Format).................................. 183 

 .05 Reporting Money Amount Fields and Totals....................... 184 

 Section 9 - Validation - Transmission Records........................... 185 

 .01 General Transmission Reject Conditions......................... 185 

 .02 TRANS Record A (TRANA) Reject Conditions....................... 185 

 .03 RECAP Record Reject Conditions................................. 185 

 Section 10 - Validation - Tax Return.................................... 186 

 .01 General Reject Conditions...................................... 186 

 .02 Statement Record Reject Conditions............................. 186 

 .03 Tax Return Record Identification (Record ID) 

 Reject Conditions.............................................. 186 

 .04 Tax Return Carry-Forward Lines................................. 187 

Publication 1346 October 1, 2011 Part 1 Page iii 
TABLE OF CONTENTS continued

 

 Section 11 - Validation - Specific Schedules and Forms.................. 191 

 

 .01 Tax Form – Form 1040, 1040A, Form 1040EZ and 1040-SS (PR)...... 191 

 .02 Form 1040, 1040A, and 1040EZ................................... 191 

 .03 Direct Deposit Information for Form 1040, Form 1040A, and 

 Form 1040EZ.................................................... 191 

 .04 Form 1040 and Form 1040A....................................... 191 

 .05 Form 1040...................................................... 191 

 .06 Form 1040A..................................................... 192 

 .07 Form 1040EZ.................................................... 192 

 .08 Form 1040-SS (PR).............................................. 192 

 .09 Error Reject Codes for Schedules............................... 193 

 1. Schedule A................................................. 193 

 2. Schedule B................................................. 193 

 3. Schedule C................................................. 193 

 4. Schedule C-EZ.............................................. 193 

 5. Schedule D................................................. 193 

 6. Schedule E................................................. 193 

 7. Schedule EIC............................................... 193 

 8. Schedule F................................................. 193 

 9. Schedule H................................................. 193 

 10. Schedule J................................................. 193 

 11. Schedule R................................................. 193 

 12. Schedule SE................................................ 193 

 .10 Error Reject Codes for Forms................................... 194 

 1. Form T .................................................... 194 

 2. Form W-2 .................................................. 194 

 3. Form W-2G ................................................. 194 

 4. 499-2/W-2PR Record ........................................ 194 

 5. FEC/Pension Record ........................................ 194 

 6. Form 970 .................................................. 194 

 7. Form 982................................................... 194 

 8. Form 1098-C ............................................... 194 

 9. Form 1099-R................................................ 194 

 10. Form 1116.................................................. 194 

 11. Form 1310 ................................................. 194 

 12. Form 2106 and Form 2106-EZ ................................ 194 

 13. Form 2120.................................................. 194 

 14. Form 2210 and Form 2210F................................... 194 

 15. Form 2439.................................................. 195 

 16. Form 2441.................................................. 195 

 17. Form 2555 and Form 2555EZ.................................. 195 

 18. Form 3468.................................................. 195 

 19. Form 3800.................................................. 195 

 20. Form 3903.................................................. 195 

 21. Form 4136.................................................. 195 

 22. Form 4137.................................................. 195 

 23. Form 4255.................................................. 195 

 24. Form 4562.................................................. 195 

 25. Form 4563.................................................. 195 

 26. Form 4684.................................................. 195 

 27. Form 4797.................................................. 196 

 28. Form 4835.................................................. 196 

 29. Form 4952.................................................. 196 

 30. Form 4970.................................................. 196 

 

 

Publication 1346 October 1, 2011 Part 1 Page iv 
TABLE OF CONTENTS continued

 

 .10 Error Reject Codes for Forms continued.............................. 196 

 31. Form 4972.................................................. 196 

 32. Form 5074.................................................. 196 

 33. Form 5329.................................................. 196 

 34. Form 5405 Page 2........................................... 196 

 35. Form 5471.................................................. 196 

 36. Schedule J 

 Form 5471 ............................................... 196 

 37. Schedule M 

 Form 5471 ............................................... 196 

 38. Schedule O 

 Form 5471 ............................................... 196 

 39. Form 5695.................................................. 196 

 40. Form 5713.................................................. 196 

 41. Schedule A 

 (Form 5713) ............................................. 197 

 42. Schedule B 

 (Form 5713) ............................................. 197 

 43. Schedule C 

 (Form 5713) ............................................. 197 

 44. Form 5884.................................................. 197 

 45. Form 6198.................................................. 197 

 46. Form 6251.................................................. 197 

 47. Form 6252.................................................. 197 

 48. Form 6478.................................................. 197 

 49. Form 6765.................................................. 197 

 50. Form 6781.................................................. 197 

 51. Form 8082.................................................. 197 

 52. Form 8275.................................................. 197 

 53. Form 8275-R................................................ 197 

 54. Form 8283.................................................. 197 

 55. Form 8379.................................................. 198 

 56. Form 8396.................................................. 198 

 57. Form 8582.................................................. 198 

 58. Form 8582-CR............................................... 198 

 59. Form 8586.................................................. 198 

 60. Form 8594.................................................. 198 

 61. Form 8606.................................................. 198 

 62. Form 8609-A................................................ 198 

 63. Form 8611.................................................. 198 

 64. Form 8615.................................................. 198 

 65. Form 8621.................................................. 198 

 66. Form 8689.................................................. 198 

 67. Form 8697.................................................. 198 

 68. Form 8801.................................................. 199 

 69. Form 8812.................................................. 199 

 70. Form 8814.................................................. 199 

 71. Form 8815.................................................. 199 

 72. Form 8820.................................................. 199 

 73. Form 8824.................................................. 199 

 74. Form 8826.................................................. 199 

 75. Form 8828.................................................. 199 

 76. Form 8829.................................................. 199 

 77. Form 8833.................................................. 199 

 79. Form 8845.................................................. 199 

 79. Form 8846.................................................. 199 

 80. Form 8853.................................................. 200 

 81. Form 8859.................................................. 200 

 82. Form 8862.................................................. 200 

 

 

Publication 1346 October 1, 2011 Part 1 Page v 
TABLE OF CONTENTS continued

 

 .10 Error Reject Codes for Forms continued.............................. 200 

 83. Form 8863.................................................. 200 

 84. Form 8864.................................................. 200 

 85. Form 8865.................................................. 200 

 86. Schedule K-1 

 (Form 8865) ............................................. 200 

 87. Schedule O 

 (Form 8865) ............................................. 200 

 88. Schedule P 

 Form (8865) ............................................. 200 

 89. Form 8866.................................................. 200 

 90. Form 8873.................................................. 200 

 91. Form 8874.................................................. 200 

 92. Form 8880.................................................. 200 

 93. Form 8881.................................................. 201 

 94. Form 8882.................................................. 201 

 95. Form 8885.................................................. 201 

 96. Form 8886.................................................. 201 

 97. Form 8888.................................................. 201 

 98. Form 8889.................................................. 201 

 99. Form 8891.................................................. 201 

 100. Form 8896.................................................. 201 

 101. Form 8900.................................................. 201 

 102. Form 8903.................................................. 201 

 103. Form 8906.................................................. 201 

 104. Form 8907.................................................. 201 

 105. Form 8908.................................................. 201 

 106. Form 8909.................................................. 201 

 107. Form 8910.................................................. 202 

 108. Form 8911.................................................. 202 

 109. Form 8912.................................................. 202 

 110. Form 8917.................................................. 202 

 111. Form 8919.................................................. 202 

 112. Form 8930.................................................. 202 

 113. Form 8936.................................................. 202 

 114. Form 8938.................................................. 202

 115. Form 8941.................................................. 202 

 116. Form 9465.................................................. 202 

 117. Form Payment............................................... 202 

 118. Allocation Record.......................................... 202 

 .11 Error Reject Codes for Authentication Record................... 203 

 .12 Error Reject Codes for STCGL/LTCGL............................. 203 

 .13 Error Reject Codes for State Records........................... 203 

 .14 Error Reject Codes for Summary Record.......................... 203 

Publication 1346 October 1, 2011 Part 1 Page vi 
TABLE OF CONTENTS continued

 

 Section 12 - Federal/State Electronic Filing Specifications............ 204 

 .01 General Description............................................ 204 

 1. State-Only Filing........................................... 204 

 2. Federal/State e-file Returns with Foreign Addresses......... 204 

 3. State Acknowledgements...................................... 204 

 .02 Federal/State Filing - Participating States.................... 204 

 .03 Data Communications............................................ 205 

 .04 Record Format General Description.............................. 206 

 .05 File Format General Description................................ 206 

 .06 File Format Fixed and Variable Length Options.................. 207 

 .07 Types of Characters............................................ 207 

 .08 Validation of State-Only Returns............................... 209 

 .09 Validation of Federal/State e-file returns with 

 Foreign Addresses.............................................. 209 

 .10 Acknowledgement File for Federal/State-Only Transmissions...... 209 

 .11 State Acknowledgement File Transmitted by State 

 Agencies to EMS................................................ 209 

 a. Processing and Validations of State Acknowledgement 

 (Outer Envelope) ............................................ 211 

 b. Processing and Validations of State Acknowledgement 

 (Inner Envelope Format) ..................................... 212 

 .12 Transmission Status Report..................................... 213 

 .13 State ACK Record – Outer Envelope TRANA........................ 214 

 1. Transmission Information Record – A......................... 215 

 2. Transmission Information Record – B......................... 216 

 3. Recap Record................................................ 217 

 .14 State ACK Record – Inner Envelope TRANA........................ 219 

 1. Transmission Information Record – A......................... 219 

 2. Transmission Information Record – B......................... 221 

 3. ACK Key Record.............................................. 222 

 4. ACK Error Record............................................ 225 

 5. Recap Record................................................ 226 

 .15 Record Format Fixed and Variable Examples...................... 228 

 .16 STCAP Record Layout............................................ 229 

 .17 Validation of State Records.................................... 230 

 Section 13 - Electronic Signatures Specifications....................... 234 

 .01 What is Self-Select Method..................................... 234 

 .02 Taxpayer Eligibility Requirements.............................. 235 

 .03 What is the Practitioner PIN Method............................ 237 

 .04 Taxpayer Eligibility Requirements.............................. 237 

 .05 Data Validation................................................ 237 

 .06 IRS e-file Signature Authorizations............................ 240 

 .07 Jurat/Disclosure Guidelines.................................... 241 

 .08 Jurat Language Text Selections................................. 243 

 .09 e-file Jurat/Disclosure Text Code A, C & D .................... 248 

 .10 Validation of Electronic Signatures for e-file................. 252 

 .11 Frequently Asked Questions for preparing and e-filing your own 

 tax return..................................................... 253 

 .12 Frequently Asked Questions for an Electronic Return Originator. 255 

 .13 Practitioner PIN Method Questions and Answers.................. 257 

Publication 1346 October 1, 2011 Part 1 Page vii 
TABLE OF CONTENTS continued

 ATTACHMENT 1 Error Reject Code (ERC) Descriptions..................... 262 

 ATTACHMENT 2 Acceptable Abbreviations................................. 383 

 ATTACHMENT 3 Standard Postal Service State Abbreviations 

 and Zip Codes for the U.S. and U.S.POSSESSIONS........... 384 

 ATTACHMENT 4 APO/DPO/FPO City/State/Zip Codes 

 for Military Overseas Addresses.......................... 386 

 ATTACHMENT 5 Community Property State Abbreviations................... 387 

 ATTACHMENT 6 Clarification of Paid and Non-Paid Preparer Fields and 

 Form 8453 ............................................... 388 

 ATTACHMENT 7 EIN Prefixes............................................. 392 

 ATTACHMENT 8 Valid Two-Digit EFIN Prefix Codes........................ 393 

 ATTACHMENT 9 Social Security/Taxpayer Identification Numbers 

 (Valid Ranges for SSN/ITIN/ATIN's)....................... 394 

 ATTACHMENT 10 Country Codes for Forms 2350, 2555/2555-EZ 

 and Foreign Employer Compensation/Pension Record......... 395 

 ATTACHMENT 11 Maximum Number of Forms and Schedules.................... 398 

Publication 1346 October 1, 2011 Part 1 Page viii 

 
INTRODUCTION

This publication outlines the communications procedures, transmission formats, 

character sets, validation criteria, and error reject conditions for individual 

income tax returns filed electronically. The formats for statement records, 

examples of types of records, and explanations of the Acknowledgement files 

transmitted to electronic filers are also covered. 

The File Specifications (Part 1) must be used in conjunction with the Record 

Layouts (Part 2) and the corresponding version of the Handbook for Authorized IRS 

e-file Providers of Individual Income Tax Returns, Publication 1345. Software 

developers and transmitters should use both publications and must transmit test 

returns from the IRS developed Test Package for Electronic Filers of Individual 

Income Tax Returns, Publication 1436, which is revised yearly. Tax preparers who 

use a transmission service will only need Publication 1345. 

A list of IRS e-file publications is in Publication 3112, IRS e-file Application 

and Participation. Publication 1346, Publication 1436 and other IRS e-file 

publications, including Publication 1345, Handbook for Authorized IRS e-file 

Providers of Individual Income Tax Returns, are available on the IRS web site, 

www.irs.gov. You may call 1-800-829-3676 for additional copies of publications. 

Beginning Tax Year 2009 and subsequent, the Publication 1346 will be maintained as 

a continuous living document incorporating Record Layout and Error Reject Code 

changes and other revisions or deletions as necessary. Nature of Change pages will 

be posted on www.irs.gov identifying the revisions or deletions made, when the 

changes outlined will be implemented and also when they will be merged into the 

Publication 1346. 

 

Publication 1346 October 1, 2011 Part 1 Page ix 
HIGHLIGHTS FOR TAX YEAR (TY) 2011

Participant Acceptance Testing System (PATS)

PATS will begin on November 15, 2011. Please refer to Publication 1436, Test 

Package for Electronic Filers of Individual Income Tax Returns, for TY 2011, to 

create your test scenarios. PATS is required of all participants who develop 

software and/or transmit Individual Income Tax returns. All participants are 

required to create test scenarios and pass testing before transmitting production 

(live) returns. 

New Form(s)/Schedule(s) 

Form 5884-B 

Form 8867 

Form 8938 

Form 8865 (LTCGL Record) 

Form 8865 (STCGL Record) 

Form 8949 (LTCGL Record) 

Form 8949 (STCGL Record) 

Obsolete Forms/Schedules 

Schedule L 

Schedule M 

Form 8915 

Major Form/Schedule Changes 

Listed below are the forms/schedules which consist of extensive (major) record 

layout changes. Please refer to Parts 1 – 3 of this publication for specific 

changes and revisions to record layouts of forms and schedules, and error reject 

codes. 

 

• Form 1040 

• Form 1040A 

• Form 3800 

• Form 6478 

• Form 8606 

• Form 8621 

• Form 8697 

• LTCGL Record 

• STCGL Record 

• Summary Record

Publication 1346 October 1, 2011 Part 1 Page 1
Updated Form/Schedule Changes 

Listed below are the forms/schedules which consist of minor record layout 

changes. Please refer to Parts 1 – 3 of this publication for specific changes and 

revisions to record layouts of forms and schedules, and error reject codes. 

Form 1040EZ Form 2555EZ Form 8820 

Form 1040 SS/PR Form 3468 Form 8834 

Form 1040 Schedule A Form 3903 Form 8835 

Form 1040 Schedule C Form 4562 Form 8844 

Form 1040 Schedule C-EZ Form 4684 Form 8846 

Form 1040 Schedule D Form 4835 Form 8853 

Form 1040 Schedule E Form 4952 Form 8859 

Form 1040 Schedule EIC Form 5329 Form 8862 

Form 1040 Schedule F Form 5405 Form 8865 

Form 1040 Schedule H Form 5471 Form 8885 

Schedule SE Form 5695 Form 8889 

Form W-2 Form 5884 Form 8900 

Form 1099-R Form 6251 Form 8909 

Form 1116 Form 6478 Form 8910 

Form 2106 Form 8082 Form 8911 

Form 2106 EZ Form 8586 Form 8912 

Form 2441 Form 8606 Form 8930 

Form 2555 Form 8814 Form 8936 

ACK Record – Acceptance Code “A”

An "A" in the Acceptance Code field of an ACK Key Record indicates that the 

associated tax return has been accepted as a filed tax return. “Return Accepted” 

means your return has been successfully e-Filed. There were no upfront errors 

that caused the return to reject. However, due to additional downstream 

processing, there may be reasons that may delay or alter the amount of an 

expected refund. Please refer to Section 3, Acknowledgement File Format, of this 

publication for additional information and clarification on the ACK Record 

Acceptance Codes. 

Preparer Tax Identification Number (PTIN) 

For TY11 (Filing Season 2012), there is no change in how the IRS will validate 

the PTIN. The existing Error Reject Code (ERC) 0126 validates the PTIN. The PTIN 

must equal all numeric characters and cannot equal all zeros or all nines; or the 

first position must equal “P” and the last positions must be numeric characters 

and cannot equal all zeros or all nines. Please refer to Part 1, Attachments 1-

11, of this publication for the ERC for the PTIN and other ERC validation 

criteria. 

Individual Taxpayer Identification Number (ITIN)

The Internal Revenue Service requires the manual key entry of the Taxpayer 

Identification Number (TIN) as it appears on Form W-2 received from the employer 

for all taxpayers with Individual Taxpayer Identification Numbers (ITINs) who are 

reporting wages. No Form 1040 software package should utilize the auto-population 

feature regardless of the presence of an override feature to populate the TIN on 

the Form W-2 for these ITIN filers. Please refer to Attachment 1, ERC 0139, of 

this publication for additional information for processing returns with an ITIN, 

and Attachment 9 to determine how to identify ITINS.

Publication 1346 October 1, 2011 Part 1 Page 2
Editorial Changes

All changes made by October 1, 2011 are noted by a single vertical bar (|) in | 

the right margin. Deletions of entire lines are noted by a hyphen followed by 

a single vertical bar (-|). 

An attempt was made to include as many changes as possible before publication. 

Any changes made after publication will be posted on www.irs.gov. 

Part 2 of Publication 1346 contains the Electronic Returns Record Layouts for 

Individual Income Tax Returns. 

Part 3 of Publication 1346 contains Electronic Transmitted Documents (ETD) File 

Specifications and Record Layouts. 

Comments and Suggestions

Please send any comments or suggestions regarding Sections 1-4 and Section 12 of 

Part 1 to: 

Internal Revenue Service 

Federal/State El

Donnie Paschall, SE:W:CAS:SP:ES:I, NCFB C5-370 | ectronic Filing Program 

5000 Ellin Road 

Lanham, MD 20706 

Please send any comments or suggestions regarding Section 13 of Part 1 to: 

Internal Revenue Service 

Norman Rifkin, SE:W:CAS:SP:ES:I, NCFB C5-372 

5000 Ellin Road 

Lanham, MD 20706 

 

 

Please send any comments or suggestions regarding the Publication 1346 

(except for Sections 1, 2, 3, 4, 12, and 13) to: 

Internal Revenue Service 

Teresa Cruz, SE:W:CAS:SP:ES:I, NCFB C5-376 5000 Ellin Road 

Lanham, MD 20706 

Please send any comments or suggestions regarding Part 3 to: 

Internal Revenue Service 

Donnie Paschall, SE:W:CAS:SP:ES:I, NCFB C5-370 

5000 Ellin Road 

Lanham, MD 20706 

Publication 1346 October 1, 2011 Part 1 Page 3
SECTION 1 – 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. 

The following transmission rules apply: 

 Processing for 1040 e-file in 2012 (Tax Year 2011) | January 2012 – October 2012 Return Transmissions | 

If Fed/State or State only return and the State 

return included is for the following state; OR

If Online Federal return only and the taxpayer’s 

address on their Federal return is in the 

following state: 

Return Processing 

Center, 

Site Designator 

and URL 

Error Resolution 

System 

Correspondence 

Connecticut, Delaware, District of Columbia, 

Maine, Maryland, Massachusetts, New Hampshire, 

New Jersey, New York, Pennsylvania, Rhode 

Island, Vermont, Virginia, APO/FPO New York 

C – Andover 

efileD.ems.irs.gov 

Fresno 

North Dakota, South Dakota, Colorado, New 

Mexico, Texas, Nebraska, Oklahoma, Iowa, 

Arkansas, Louisiana, Mississippi, Alabama 

------------------------------------- 

Foreign and U.S. Possession addresses, returns 

containing U.S. Possession forms, or Forms 

2555/2555-EZ, Forms 8833, Forms 8854 or Forms 

8891

E – Austin 

efileD.ems.irs.gov 

Austin 

Illinois, Minnesota, Wisconsin, Michigan, 

Indiana, Ohio, West Virginia, Missouri, Kansas 

F – Kansas City 

efileC.ems.irs.gov 

Kansas City 

Florida, Tennessee, Kentucky, North Carolina, 

South Carolina, Georgia, 

APO/FPO Miami 

G – Philadelphia 

efileD.ems.irs.gov 

Kansas City 

California, Alaska, Arizona, Hawaii, Idaho, 

Montana, Nevada, Oregon, Utah, Washington, 

Wyoming 

APO/FPO San Francisco 

H – Fresno 

efileC.ems.irs.gov 

Fresno 

If Federal return only and the first two digits 

of the ERO’s Electronic Filing Identification 

Number(EFIN) are: 

01,02,03,04,05,06,11,12,13,14,16,20,22,23,24,25,

26,27,51,52,54,78 

C – Andover 

efileD.ems.irs.gov 

Andover 

42,45,46,47,63,64,66,70,71,72,73,74,75,76,79,84,

85,80,98 

E – Austin 

efileD.ems.irs.gov 

Austin 

15,31,34,35,36,37,38,39,40,41,43,48,55 F – Kansas City 

efileC.ems.irs.gov 

Kansas City 

50,56,57,58,59,60,61,62,65,67,69 G – Philadelphia 

efileD.ems.irs.gov 

Kansas City 

30,33,68,77,81,82,83,86,87,88,91,92,93,94,95,96,

99 

H – Fresno 

efileC.ems.irs.gov 

Fresno 

efileA is used for Test returns that are processed at ECC-MTB 

efileD is used for Production returns that are processed at ECC-MTB 

efileB is used for Test returns that are processed at ECC-MEM 

efileC is used for Production returns that are processed at ECC-MEM 

All Forms 8453 will be mailed to Austin 

Publication 1346 October 1, 2011 Part 1 Page 4
SECTION 1 – 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 PATS should 

be directed to ANSPC, or AUSPC as appropriate, by calling the toll-free 

e-Help Desk number at 1-866-255-0654. All inquiries regarding PATS 

should be directed to ANSPC and AUSPC as appropriate, by calling the 

toll-free e-Help Desk number. 

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(s) at either the ECC located at Martinsburg WV or 

Memphis, TN. They must arrange to lease and install the lines 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. Peak filing occurs 

around the "drain" times, which are listed on the e-file professional page at 

www.irs.gov. 

 (859) 292-0137 – not a toll-free call) 

To assist transmitters in scripting automated logins and transmissions, 

see Appendix F. 

NOTE: Please note that additional text has been added throughout which 

incorporates information retrieved from the Trading Partners Users 

Manual. 

Publication 1346 October 1, 2011 Part 1 Page 5
SECTION 1 – 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 k

 generated by simultaneously entering the Control ("Ctrl") and "h" 

ey (also 

 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 (": "). 

 

 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. 

Publication 1346 October 1, 2011 Part 1 Page 6
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 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. 

 verify use of *70 to disable call waiting). (Check with your phone company to 

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. 

 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 1346 October 1, 2011 Part 1 Page 7
SECTION 1 – 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 xhi

 

E bit 4-11. 

 9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE

The following discussion describes how a Trading Partner (TP) who 

 files Forms 1040 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” banner shown in 

Exhibit 3-1 is displayed. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc.& no rights to 

privacy. 

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.

Exhibit 3-1 Authorized Use Banner 

Publication 1346 October 1, 2011 Part 1 Page 8
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

 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 

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 PY2011 system or 

the TP previously failed to provide the correct password in his/her last 

three consecutive attempts. 

Publication 1346 October 1, 2011 Part 1 Page 9
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

 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 PY2011 user and logs in to the system for the | first time during the PY2012 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. 

 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 1346 October 1, 2011 Part 1 Page 10
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

 

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 

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.) 

Publication 1346 October 1, 2011 Part 1 Page 11
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

 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 

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 1346 October 1, 2011 Part 1 Page 12
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

 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 

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 

Publication 1346 October 1, 2011 Part 1 Page 13
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

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 

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.) 

Publication 1346 October 1, 2011 Part 1 Page 14 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

f. Re-Enabling Account Using Shared Secrets 

If a TP’s account is disabled after 45 days of inactivity on a PY2011 | 

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 

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 re-enable account.) If this happens, the TP should contact the 

IRS e-Help Desk to request that his/her account be unlocked. 

 This account is locked. 

 Please contact the IRS e-Help Desk for assistance. 

Exhibit 3-29 Locked Account Message 

Publication 1346 October 1, 2011 Part 1 Page 15
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

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. 

 Last login: Tue Sep 4 10:39:31 from computer name 

Exhibit 3-32 Last Login Message 

The “Official Use” banner shown in Exhibit 3-33 is then displayed. 

 -------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. GOVT. computer 

 F O R O F F I C I A L U S E O N L Y 

 -------------------------------------------------------- 

 Exhibit 3-33 "Official Use" Banner 

Publication 1346 October 1, 2011 Part 1 Page 16 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

 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 1346 October 1, 2011 Part 1 Page 17
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

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 

 Enter your choice: 

 Exhibit 3-35 Initial Main Menu for State TP 

Publication 1346 October 1, 2011 Part 1 Page 18 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

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 1346 October 1, 2011 Part 1 Page 19 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 9. IMF TRADING PARTNER (1040 and ETD) SESSION EXAMPLE (continued) 

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. 

10. CHANGING SETTINGS 

 a. Changing the Transmission Protocol 

This section explains how to change the TP’s communication protocol 

and compression settings. 

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 

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.01 IRS Front-end Processing Subsystem (FEPS) continued

10. CHANGING SETTINGS (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 

 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 

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.01 IRS Front-end Processing Subsystem (FEPS) continued 

10. CHANGING SETTINGS (continued) 

 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 

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 

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.01 IRS Front-end Processing Subsystem (FEPS) continued

10. CHANGING SETTINGS (continued) 

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 File(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. 

 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: 

 Exhibit 4-10 Initial File Compression Methods Menu Display 

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.01 IRS Front-end Processing Subsystem (FEPS) continued

 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 

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 

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.01 IRS Front-end Processing Subsystem (FEPS) continued

While in the File Compression Methods Menu, any character other than one of 

the menu number choices is considered invalid (as 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 

 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 1346 October 1, 2011 Part 1 Page 25
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.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. 

 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 Section 6. This allows TPs to submit files even if there 

 are no acknowledgment files waiting for delivery. 

 

 Number of Acknowledgment File(s) in outbound mailbox: 000 

 Exhibit 5-2 Zero Acknowledgment File Display 

 If there are acknowledgment files, the text shown in Exhibit 5-3 is 

 displayed. The message shows the number of acknowledgment files 

 waiting for delivery to the TP. All acknowledgment files waiting for 

 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. 

Publication 1346 October 1, 2011 Part 1 Page 26
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.01 IRS Front-end Processing Subsystem (FEPS) continued 

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). 

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 

 

 

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.01 IRS Front-end Processing Subsystem (FEPS) continued

 a. Suspended Transmitter Message 

Next, the TP is asked if he/she wants to send a file. Section 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 1346 October 1, 2011 Part 1 Page 28
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.01 IRS Front-end Processing Subsystem (FEPS) continued

12. SENDING FILES

This section describes the process of transmitting files to EMS. 

 It details the messages and prompts for TPs registered as 

 transmitters. 

 After the receive acknowledgement 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. a. Starting the Send Process 

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 6-1 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, Ymodem, or 

Xmodem, he/she is prompted to start the file transfer as shown 

in Exhibit 6-2. SECTION 1 – DATA COMMUNICATION 

 

 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. 

 

 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 

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.01 IRS Front-end Processing Subsystem (FEPS) continued

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 

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 Transmission 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 

Publication 1346 October 1, 2011 Part 1 Page 30
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.01 IRS Front-end Processing Subsystem (FEPS) continued 

The Main Menu is displayed again as shown in Exhibit 6-7. The TP can 

 choose a 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 

 

Publication 1346 October 1, 2011 Part 1 Page 31
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.01 IRS Front-end Processing Subsystem (FEPS) continued 

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 

If the TP has selected compression, the report is compressed. 

(See Appendix D for a description of Transmission Status Report 

file names.) 

Publication 1346 October 1, 2011 Part 1 Page 32
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.01 IRS Front-end Processing Subsystem (FEPS) continued

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 1346 October 1, 2011 Part 1 Page 33 
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.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 

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 

Publication 1346 October 1, 2011 Part 1 Page 34 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 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. 

 

 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 

Publication 1346 October 1, 2011 Part 1 Page 35 
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.01 IRS Front-end Processing Subsystem (FEPS) continued

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, he/she is prompted for his/her current and new passwords 

as shown in Exhibit 8-2, 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. 

 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 1346 October 1, 2011 Part 1 Page 36 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) 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 1346 October 1, 2011 Part 1 Page 37 
SECTION 1 – 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 1346 October 1, 2011 Part 1 Page 38 
SECTION 1 – 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. 

 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 

Publication 1346 October 1, 2011 Part 1 Page 39 
SECTION 1 – DATA COMMUNICATION

.01 S Front-end Processing Subsystem (FEPS) continued IR

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 

 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 1346 October 1, 2011 Part 1 Page 40 
SECTION 1 – 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 1346 October 1, 2011 Part 1 Page 41 
SECTION 1 – 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 1346 October 1, 2011 Part 1 Page 42 
SECTION 1 – 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. 

 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 

Publication 1346 October 1, 2011 Part 1 Page 43 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

Exhibit 9-18 shows an example of the State Files to Download Report. 

State Files to Download Report 

 Run Date: 2008-05-15 12:23:50 

 Location: Enterprise Computing Center at Memphis 

 FILE NUMBER COMPRESSED

 NAME DATE/TIME LOADED TEST RETURNS FILE SIZE 

 ------------ ------------------ -------- ------- ----------

 ga274.gz 2008-05-14 13:35:50 N 3000 1971147

 ga275.gz 2008-05-14 13:35:50 N 3000 1960644

 ga276.gz 2008-05-14 13:35:50 N 2035 1092342

 ga277.gz 2008-05-14 13:46:09 N 726 224754

Exhibit 9-18 State Files to Download Report Example 

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 1346 October 1, 2011 Part 1 Page 44 
SECTION 1 – 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 1346 October 1, 2011 Part 1 Page 45 
SECTION 1 – 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. 

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 

Publication 1346 October 1, 2011 Part 1 Page 46 
SECTION 1 – DATA COMMUNICATION

.01 S Front-end Processing Subsystem (FEPS) continued IR

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 

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. 

Publication 1346 October 1, 2011 Part 1 Page 47 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 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. 

 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 

Publication 1346 October 1, 2011 Part 1 Page 48 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

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. 

 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 1346 October 1, 2011 Part 1 Page 49 
SECTION 1 – DATA COMMUNICATION

.01 S Front-end Processing Subsystem (FEPS) continued IR

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) 

9) Change Shared Secrets 

 Enter your choice: 

 Exhibit 10-11 Ten ACK File Limit Message 

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 

Publication 1346 October 1, 2011 Part 1 Page 50 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

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 

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 1346 October 1, 2011 Part 1 Page 51
SECTION 1 – 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. 

 

 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 

Publication 1346 October 1, 2011 Part 1 Page 52
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 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 1346 October 1, 2011 Part 1 Page 53
SECTION 1 – 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 1346 October 1, 2011 Part 1 Page 54 
SECTION 1 – 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. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights 

to privacy. 

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. 

login: xxxxxxxx 

Password: 

Last login: Tue Sep 4 10:39:31 from computer name 

 -------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. GOVT. 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: 2 

Exhibit 13-1 TP Session to Select Receive/Send File(s) 

Publication 1346 October 1, 2011 Part 1 Page 55 
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 1346 October 1, 2011 Part 1 Page 56 
Publication 1346 October 1, 2011 Part 1 Page 57
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 

1040/1041/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 1346 October 1, 2011 Part 1 Page 58
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 1346 October 1, 2011 Part 1 Page 59
Publication 1346 October 1, 2011 Part 1 Page 60
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 1346 October 1, 2011 Part 1 Page 61
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"?> 

<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 1346 October 1, 2011 Part 1 Page 62
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 1346 October 1, 2011 Part 1 Page 63
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 1346 October 1, 2011 Part 1 Page 64
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 1346 October 1, 2011 Part 1 Page 65
Publication 1346 October 1, 2011 Part 1 Page 66
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 1346 October 1, 2011 Part 1 Page 67
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, 

IRS-provided 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 

cause of failure to connect to EMS through the Internet. For security 

most common 

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 

efileD.ems.irs.gov 

efileB.ems.irs.gov efileC.ems.irs.gov 

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 1346 October 1, 2011 Part 1 Page 68
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 1346 October 1, 2011 Part 1 Page 69
EMS Communications and Encryption continued 

C.2 Dedicated/Leased Line Service

Use of dedicated/leased line services requires authorization from the IRS. Please 

contact Yudeckia L. Brothers at 202-283-0245, email Yudeckia.L.Brothers@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. 

● 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 1346 October 1, 2011 Part 1 Page 70
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 

However, TPs may need to reconfigure their routers and their 

 and if there is a system failure a backup system becomes available. 

 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. 

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 1346 October 1, 2011 Part 1 Page 71
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. 

● 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 1346 October 1, 2011 Part 1 Page 72
Publication 1346 October 1, 2011 Part 1 Page 73
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. 

E t Browser View of State Transm

 (When No Data is Available) 

xhibi D-1 ission Report 

Publication 1346 October 1, 2011 Part 1 Page 74
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 1346 October 1, 2011 Part 1 Page 75
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 1346 October 1, 2011 Part 1 Page 76
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-3 Browser View of State Transmission Report 

 

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 1346 October 1, 2011 Part 1 Page 77
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Text for Exhibit D-3 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: 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 

 </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

Publication 1346 October 1, 2011 Part 1 Page 78
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

 <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> 

 <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"> 

Exhibit D-4 Text View of State Transmission Report (A) 

Publication 1346 October 1, 2011 Part 1 Page 79
 EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

 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 

 </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 (B) 

Publication 1346 October 1, 2011 Part 1 Page 80
EXAMPLES OF TRANSMISSION STATUS REPORTS continued

 <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> 

 <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> 

 </tr> 

 </tbody> 

 </table> 

 </body> 

</html> 

Exhibit D-4 Text View of State Transmission Report (C) 

Publication 1346 October 1, 2011 Part 1 Page 81
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

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 1346 October 1, 2011 Part 1 Page 82
Publication 1346 October 1, 2011 Part 1 Page 83
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 patternmatching. 

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 tax-return-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 1346 October 1, 2011 Part 1 Page 84
Publication 1346 October 1, 2011 Part 1 Page 85
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 } 

-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 } 

Publication 1346 October 1, 2011 Part 1 Page 86
EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued 

} 

# 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" 

#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 1346 October 1, 2011 Part 1 Page 87
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 " 

#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 1346 October 1, 2011 Part 1 Page 88
Publication 1346 October 1, 2011 Part 1 Page 89
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 

b. reverse shift of the login ID 

c. circular 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 

EMS-maintained password history. 

7. Passwords shall expire after 90 days. 

8. Passwords cannot be changed within the first 7 days of the last password 

change. 

Publication 1346 October 1, 2011 Part 1 Page 90
Publication 1346 October 1, 2011 Part 1 Page 91
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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

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. GOVT. 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-1 Password Change in N Days 

Publication 1346 October 1, 2011 Part 1 Page 92
EMS Password Screen Shot continued 

In the event that the password has expired, a password change is required. The 

screen shot in Exhibit H-2 represents Scenario 4 of Exhibit 3-1, and Exhibit 3-23 

when the password change is successful. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

Password changed. 

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. GOVT. 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 Secret 

 Enter your choice: 

Exhibit H-2 Password Change Confirmation 

Publication 1346 October 1, 2011 Part 1 Page 93 
EMS Password Screen Shot continued 

The screen shot in Exhibit H-3 represents Scenario 4 of Exhibit 3-1 and Exhibit 3-24 

when the new password and the re-entered password do not match. After three (3) 

consecutive unsuccessful attempts the connection is terminated. 

 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENTT. 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. 

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 

Publication 1346 October 1, 2011 Part 1 Page 94
EMS Password Screen Shot continued 

The screen shot in Exhibit H-5 represents Scenario 4 of Exhibit 3-1, and Exhibit 

3-26 attempting to change the password when another session is changing the password.

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

Login failed. Another session is trying to change the password. 

 Exhibit H-5 Another Login Session Changing Password Message 

The screen shot in Exhibit H-6 represents Exhibit 3-27 when there is a system error.

 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

System error. 

 Exhibit H-6 System Error Message 

Publication 1346 October 1, 2011 Part 1 Page 95
EMS Password Screen Shot continued 

The screen shot in Exhibit H-7 represents Exhibit 3-6 when an EMS Login ID and 

incorrect password are entered. After three (3) consecutive unsuccessful attempts the 

account is disabled. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

Login incorrect 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

Login incorrect 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

Login incorrect 

 Exhibit H-7 Login Incorrect Message 

Publication 1346 October 1, 2011 Part 1 Page 96
_____________________________________________________________________ 

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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

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. 

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 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 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-8 Registration of Shared Secrets and Change Password 

Publication 1346 October 1, 2011 Part 1 Page 97
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 PY2011 system for the first time, 

registers shared secrets, and accesses the Main Menu. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

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. 

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 

 -------------------------------------------------------- 

 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 1346 October 1, 2011 Part 1 Page 98
 

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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

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 

 ------------------------------------------- 

-------------------------------------------------------- 

 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 1346 October 1, 2011 Part 1 Page 99
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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

 

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. 

login: xxxxxxxx 

Password: 

This account is locked. 

Please contact the IRS e-Help Desk for assistance. 

 Exhibit H-11 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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

 

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. 

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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

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. 

login: xxxxxxxx 

Password: 

EFS is busy. Wait at least 10 minutes, then retry. 

 Exhibit H-13 EFS Busy Message 

Publication 1346 October 1, 2011 Part 1 Page 100
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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized monitoring, 

capturing, etc. & no rights to privacy. 

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. 

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: 

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 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 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 1346 October 1, 2011 Part 1 Page 101
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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized monitoring, 

capturing, etc. & no rights to privacy. 

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. 

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. 

 Exhibit H-15 Unsuccessful Re-enabling of Disabled Account 

Publication 1346 October 1, 2011 Part 1 Page 102
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. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

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. 

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 

The screen shot in Exhibit H-17 represents Exhibit 3-20 when another session is 

concurrently changing the shared secrets. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

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. 

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 1346 October 1, 2011 Part 1 Page 103
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 1346 October 1, 2011 Part 1 Page 104
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 

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 1346 October 1, 2011 Part 1 Page 105
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 1346 October 1, 2011 Part 1 Page 106
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 1346 October 1, 2011 Part 1 Page 107
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 

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 1346 October 1, 2011 Part 1 Page 108
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 1346 October 1, 2011 Part 1 Page 109
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 1346 October 1, 2011 Part 1 Page 110
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: 

 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 1346 October 1, 2011 Part 1 Page 111
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 1346 October 1, 2011 Part 1 Page 112
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 1346 October 1, 2011 Part 1 Page 113
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 1346 October 1, 2011 Part 1 Page 114
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. 

 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 1346 October 1, 2011 Part 1 Page 115
Publication 1346 October 1, 2011 Part 1 Page 116 
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 

 XML format. in

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> 

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 UN

 ON IRS QUICK ALERTS” -- The FEPS will reject the entire transmission if . AVAILABLE. ADDITIONAL INFORMATION MAY BE AVAILABLE 

 the FEPS is down because of scheduled downtime or for other planned reasons. 

Publication 1346 October 1, 2011 Part 1 Page 117
Communication Error Messages continued

 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. 

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

 RECORD nnnnnn” -- The FEPS will reject the entire transmission if the 

 ENVELOPE PRODUCTION-TEST CODE. P=PRODUCTION, T=TEST AT 

production test code field in the TRANA record does not equal P or T. 

Applicable to State Acknowledgement Transmissions Only. 

Publication 1346 October 1, 2011 Part 1 Page 118
Communication Error Messages continued

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. 

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 Transmissions. 

18. “INVALID PROCESSING SITE GNAT DESI OR. 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 

validation 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 1346 October 1, 2011 Part 1 Page 119 
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 1040 Electronic Filing 

“D” = ETD 

 “N” = ETD Online 

“O” = Online Filing 

 “Z” = State Acknowledgement 

31. "THE ETIN CORR DIN

 WERE DIFFERENT" -- EMS will reject the entire transmission when the ETIN 

ESPON G TO THE EMS LOGIN ID AND THE ETIN IN THE TRANA RECORD 

 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. 

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. 

Publication 1346 October 1, 2011 Part 1 Page 120
Communication Error Messages continued

36. “NO INNER ENVELOPE TRANA RECORD RECEIVED AT RECORD nnnn” –- EMS 

 will reject the entire transmission if the first record in the inner 

 velope is not a correctly formatted TRANA record as follows: en

 

 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.

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 chara

imbedded within the record. 

cters or is not numeric, or <CR> or <LF> is 

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. 

Publication 1346 October 1, 2011 Part 1 Page 121
Communication Error Messages continued

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 1346 October 1, 2011 Part 1 Page 122
Publication 1346 October 1, 2011 Part 1 Page 123
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 1346 October 1, 2011 Part 1 Page 124
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 Acknowledgement transmission 

containing information about the previous transmission session, if an 

Acknowledgement file exists. 

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

record transmission will consist of 1) a series of logical records, 

beginning with the TRANA record, 2) some number of logical return 

records, and 3) a RECAP Record. 

3. All return records must be in ascending order by Declaration Control 

 Number (DCN) and 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: 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. 

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

 contain information regarding the transmitter and file format. The tax 

 return records should follow these records. 

Publication 1346 October 1, 2011 Part 1 Page 125
SECTION 2 – TRANSMISSION FILE FORMAT

.01 General Description continued

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

 It is followed by the RECAP Record data and ends with 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 Part 2 Record 

 Layouts. See Section 2 for file formats. 

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

 printed page of an official schedule or form, including the Form Payment, 

 Authentication, Preparer Note, Election Explanation and Regulatory Explanation 

 records, or to a 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. See Section 8 for 

Statement Record information. 

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

 it in the following sequence: 

 Form 1040/1040A/1040EZ/1040-SS (PR) Page 1 

 Form 1040/1040A Page 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 

 (Forms W-2, W-2G, 1099-R, and 499R-2/W-2PR should precede other forms, and 

 Form Payment should follow other forms) 

 FEC/PENSION Record 

 Authentication Record 

 Statement Records 

 Preparer Notes 

 Election Explanations 

 Regulatory Explanations 

 State Records 

 Summary Record 

14. Schedule, Form, Statement, Preparer Note, Election Explanation and 

 Regulatory 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). 

14. Each file must contain only complete returns. 

Publication 1346 October 1, 2011 Part 1 Page 126
SECTION 2 – TRANSMISSION FILE FORMAT

.01 General Description continued

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. 

16. The first logical record of a tax return (i.e., Page 1 of the 

Form 1040/1040A/1040EZ/1040-SS (PR)) will contain the Record Control 

Information and Tax Return Record Identification (ID) Group, followed by 

the Return Sequence Number (RSN) and the Declaration Control Number (DCN). 

The Record ID Group includes the Record ID, Return Type, Page Number, 

Taxpayer Identification Number, and Tax Period. 

 a. The Return Sequence Number (RSN) is a unique 16-digit number assigned 

 by the transmitter to each return within a return transmission. The 

 RSN includes the transmitter's Electronic Transmitter Identification 

 Number (ETIN). The RSN consists of the following fields: 

 (1) Electronic Transmitter Identification Number (ETIN) of the 

 transmitter (5 numeric characters) 

(2) Transmitter Use Field, the value of which is determined by 

 the transmitting electronic filer (2 numeric characters) 

 (3) Julian Day of Transmission (3 numeric characters) 

(4) Transmission Sequence Number for the given Julian Day 

 (2 numeric characters (00-99)) 

 (5) Sequence Number assigned to the return (4 numeric 

 characters (0000-9999) 

b. The DCN is a 14-digit number assigned by the electronic filer to 

each return within a return transmission. The DCN must contain 

the Electronic Filer Identification Number (EFIN) of the electronic 

filer that originated the electronic submission of the return, even 

if the transmitter assigns the DCN as a service to the electronic 

return preparer. The DCN consists of the following fields: 

 (1) Always "00" (2 numeric characters) 

(2) Electronic Filer Identification Number (EFIN) of the 

 electronic filer (6 numeric characters) 

 (3) Batch Number (3 numeric characters (000-999)) 

 (4) Serial Number (2 numeric characters (00-99)) 

(5) Year Digit (1 numeric character) 

NOTE: When using variable format, begin bracketing field numbers 

on Page 1 of the tax return beginning with the RSN [0007]. 

Publication 1346 October 1, 2011 Part 1 Page 127
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.) 

 See Section 5 for requirements related to specific field descriptions 

 and types of characters. 

 1. Fixed Length Option (Fixed Format)

 The fixed length option requires the complete tax return to be 

 transmitted exactly as defined in Part 2 Record Layouts. 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 (SEQ 0100) 

 of the TRANS Record A (TRANA) indicates fixed-length option. 

 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, left-justified, exactly as specified 

in Part 2 Record Layouts. 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. 

a. Preparer Note, Election Explanation and Regulatory Explanation

Records

If less than 4,000 characters of data is present for one of 

these records, it is permissible to enter the Terminus Character 

immediately following the last significant character when filing 

in fixed format. If you choose to do this, be sure to adjust the 

byte count accordingly.

Publication 1346 October 1, 2011 Part 1 Page 128
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

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. 

 Indicate the variable length option by entering a "V" in the 

 Record Type (SEQ 0100) 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, left-justified, exactly as specified in 

 Part 2 Record Layouts. 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/C-EZ; Agricultural Activity Code field 

 of Schedule F; Two-digit value of the Post of Duty field of 

 Forms 2555/2555EZ; "Type of Use" fields of Form 4136. 

(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. 

(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. 

Publication 1346 October 1, 2011 Part 1 Page 129
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

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

 When transmitting in variable format, each Tax Form (Form 

1040/1040A/1040EZ/1040-SS (PR)), 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. The Record Control Information 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 positions 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 5 for information about types of characters in 

 electronically filed returns. 

d. Preparer Note, Election Explanation and Regulatory Explanation

 Records

If fewer than 4000 characters of data are present for one of 

these records, the terminus character can be entered immediately 

following the last significant character. 

 e. State Records - Variable Format

 See Section 12 for file format specifications for Federal/State 

 Electronic Filing. 

 f. 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 zero-filled, 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 2 Record Layouts. This is followed by the Record ID 

 Group, the data fields formatted as fixed length fields, and the 

 Record Terminus Character (#). 

 See Section 8 for Statement Record information. 

Publication 1346 October 1, 2011 Part 1 Page 130
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

3. Examples of Fixed and Variable Formats 

 a. Tax Form Record (Form 1040) - Variable Format

 ---------1--------2--------3-------4-------5----------6 

 0444 RET 1040 PG01 111001111 200012 [007]509280136201 

 0001[008]00510070001003[010]111001111[030]111002222[050]DIV 

 E[060]DEEPE C<DIVER[080]3333 QUACK BLVD[083]SEAPORT[087]CA[ 

 095]90012[110]X[130]3[140]CORAL DIVER[160]X[167]1[360]01[37 

 5]20302[600]20302[750]20302#0176** **RET 1040 PG02 111001 

 111 200012 [770]20302[789]2500[800]17802[810]1950[820]15852 

 [1030]2511[1130]2511[1160]4401[1250]4401[1260]1890[1270]129 

 0[1280]600[1323]SWIMMER# 

 b. Tax Form Record (Form 1040EZ) - Variable Format 

 ---------1--------2--------3-------4-------5----------6 

0263 RET 1040Z PG01 111001111 200012 [007]509280136201 

0001[008] 00510070001003[010]111001111[030]111002222[050]DIV 

E[060]DEEPE C<DIVER[080]3333 QUACK BLVD[083]SEAPORT[087]CA[ 

095]90012[110]X[375]20302[750]20302[820]15852[1160]4401[126 

0]1890[1270]1290[1280]600[1323]SWIMMER# 

 c. Schedule Record - Fixed Format 

 ---------1--------2--------3-------4-------5----------6 

 0308** **SCH CZ1040 PG01 111001111 0000001DEEP C DIVERbbbbb 

 bbbbbbbbbbbbbbbbbb111001111BAKERYbbbbbbbbbbbbbb000612FLOWER 

 BAKERYbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb987654321555 BOTANIC 

 AL BLVDbbbbbbbbbbbbbbbbbGARDEN CITY NJ 07011bbbbbbbbbbX0000 

 0012000 00000002000 00000010000 12121996001000000000000000X 

 X X X # 

 d. Schedule Record - Variable Format 

 ---------1--------2--------3-------4-------5----------6 

 0183 SCH A1040 PG01 222002222 0000001[090]2900[100]797 

 [130]PERSONAL PROPERTY[135]800[140]800[150]4497[160]14000[2 

 90]1000[350]400[360]14000[380]3500[395]600[410]4100[520]229 

 97# 

 e. Form Record - Fixed Format 

 ---------1--------2--------3-------4-------5----------6 

 0118** **FRM 3903 PG01 111001111 0000001bbbbbbbbbbbbb0000 

 0010000 00000000000 00000010000 00000006000 00000004000 # 

 f. Form Record - Variable Format 

 ---------1--------2------3-------4--------5----------6 

 0082 FRM 3903 PG01 222002222 0000001[040]10000[044]10 

 000[052]6000[180]4000# 

Publication 1346 October 1, 2011 Part 1 Page 131
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

3. Examples of Fixed and Variable Formats continued 

g. STCGL/LTCGL – Variable Format 

Form 1040 return with a 1040 Schedule D form and 2 occurrences of 

Form 8865 with the first 3 pages. (Maximum STCGL = 15,000 per this 

example. Maximum LTCGL = 15,000 per this example.) 

1234567891123456789212345678931234567894123456789512345678961234567897123456 

 0 0 0 0 0 0 0 

0250** **RET 1040 PG01 007018865 200212 [0007]..... 

0173 RET 1040 PG02 007018865 200212 [0770]25000..... 

0253** **FRM W-2 PG01 007018865 0000001[0040]871234567..... 

0117 STCGL SCH DPG01 007018865 00000010000001ANY COMPANY 

123100000000100+00000000390+00000003450+# 

0117** **STCGL SCH DPG01 007018865 00000010000002 

123100000000100+00000000090+00000000450-# 

0117 STCGL SCH DPG01 007018865 00000010000003ONLY COMPANY 

123100000000100+00000000090+00000000060+# 

“ “ “ “ “ “ 

0175** **SCH D1040 PG01 007018865 0000001[0020]STCGL...... 

0117 STCGL 8865 PG01 007018865 00000010000001 200201012002 

123100000000100+00000000090+00000000070+# 

0117** **STCGL 8865 PG01 007018865 00000010000002 200201012002 

123100000000100+00000000090+00000000010+# 

“ “ “ “ “ “ 

0129 LTCGL 8865 PG01 007018865 00000010000001 200201012002 

123100000000050+00000000040+00000000010+ # 

“ “ “ “ “ “ 

0129** **LTCGL 8865 PG01 007018865 00000010004973 200201012002 

123100000000050+00000000040+00000000010+ # 

0129 LTCGL 8865 PG01 007018865 00000010004974 200201012002 

123100000000050+00000000040+00000000010+ # 

“ “ “ “ “ “ 

0098** **FRM 8865 PG01 007018865 0000001[0006]200201...... 

0095 FRM 8865 PG02 007018865 0000001[1040]X..... 

0129** **FRM 8865 PG03 007018865 0000001[2480]STCGL[2490]20011015[2500]200 

11031[2510]500[2520]200[2530]300[2750]300[2760]LTCGL# 

0117 STCGL 8865 PG01 007018865 00000020000001 200201012002 

123100000000100+00000000090+00000000070+# 

0117** **STCGL 8865 PG01 007018865 00000020000002 200201012002 

123100000000100+00000000090+00000000010+# 

“ “ “ “ “ “ 

0129 LTCGL 8865 PG01 007018865 00000020000001 200201012002 

123100000000050+00000000040+00000000010+ # 

0129** **LTCGL 8865 PG01 007018865 00000020000002 200201012002 

123100000000050+00000000040+00000000010+ # 

“ “ “ “ “ “ 

0098 FRM 8865 PG01 007018865 0000002[0006]200201..... 

0095** **FRM 8865 PG02 007018865 0000002[1040]X..... 

0129 FRM 8865 PG03 007018865 0000002[2480]STCGL[2490]20011015[2500]200 

11031[2510]500[2520]200[2530]300[2750]300[2760]LTCGL# 

0244** **SUM 007018865 ANY CO 

 169999 0100230100000000000000000040000000000006543078690000000999.27.3 

0.277 12345678 

 #

Publication 1346 October 1, 2011 Part 1 Page 132
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.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 will be 

available from the IRS service center to the transmitter within two workdays

from the original transmission. The Acknowledgement File must be retrieved 

before sending a return file transmission. 

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 a maximum 

of 15 transmission reject errors related to this transmission. 

c. The Acknowledgement Recap Record (ACK Recap Record) with Fields 0070 

through 0120 zero-filled. 

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

 a. The original TRANA and TRANB sent by the transmitter with Field 0180 

 of the TRANA record updated with an IRS entry indicating the 

 (Front-End Processing Subsystem/Central Processing Unit) FEPS/CPU 

Designator. 

 b. Next, an Acknowledgement Record (ACK Record Set) is sent for each 

recognizable return transmitted. 

c. Next, the Acknowledgement Recap Record (ACK Recap Record), which is 

the original RECAP Record updated with counts of the Total Accepted 

Returns, Total Duplicated Returns, Total Rejected Returns, Total 

Duplicated EFT, IRS Computed EFT Count, and IRS Computed Return Count. 

 d. And finally, the FEPS-generated Acknowledgement File Name containing 

 the GTX Key (Field 0140 in the ACK Recap Record). 

4. The Acknowledgement of an individual 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 96 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 Section 3.02.1 for the values of the Acceptance 

 Code field of the ACK Key Record and Section 12.08 for the State 

 Packet Acknowledgement format. 

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

 Error Form Record Type, Error Form Record Number, the Error 

 Form Occurrence for multiple occurrences of schedules or forms, 

 the Error Field Sequence Number, and the Error Reject Code 

 describing the specific error encountered. 

Publication 1346 October 1, 2011 Part 1 Page 133
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.01 Acknowledgement File Components continued

5. An "A" in the Acceptance Code field of an ACK Key Record indicates 

that the associated tax return has been accepted as a filed tax 

return. “Returned Accepted” means your return has been successfully e-Filed. | There were no upfront errors that caused the return to reject. However, due | 

to the additional downstream processing, there may be reasons that may delay | 

or alter the amount of an expected refund. |

6. The "D" in the Acceptance Code field of an ACK Key Record indicates that 

 the associated tax return has been identified as a duplicate return, i.e., 

 a tax return record had previously been transmitted and accepted for that 

Social Security Number. 

7. The "R" in the Acceptance Code field of an ACK Key Record indicates 

that the associated tax return has been rejected due to a fatal error 

involving the return format, internal consistency, or data errors in a 

key field. The error(s) must be corrected and the return resubmitted 

 to the IRS to be considered a filed tax return. 

8. The “T” in the Acceptance Code field of an ACK Key Record indicates 

 that the entire transmission has been rejected. 

9. The “D” in the Duplicate Code field of an ACK Key Record indicates that 

 the DCN is a duplicate or zero. 

10. The “P” in the Duplicate Code of an ACK Key Record indicates that the 

 Primary SSN is a duplicate or zero. 

11. The “S” in the Duplicate Code of an ACK Key Record indicates that the 

 Spouse SSN is a duplicate or zero. 

 12. The “1” in the PIN Presence Indicator field means that taxpayer PIN is 

present and was entered using the Practitioner PIN method. 

13. The “2” in the PIN Presence Indicator field means that taxpayer PIN is 

 present and was entered using the Self-Select PIN method by 

Practitioner. 

14. The “3” in the PIN Presence Indicator field means that taxpayer PIN 

is present and was entered using the Self-Select PIN method by 

Online. 

15. The “4” in the PIN Presence Indicator field means that a State-Only 

 return was filed. 

NOTE: Taxpayer PIN cannot be used with State-Only returns. 

16. A “(blank)” in the PIN Presence Indicator means that a return with 

a PIN was rejected. 17. The “R” in the Reserved IP Address Code field of the ACK Key Record 

indicates that a reserved IP address is present for this return. 

Publication 1346 October 1, 2011 Part 1 Page 134 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.01 Acknowledgement File Components continued

18. Up to 96 ACK Error Record(s) may be furnished to the electronic filer, 

 one for each four-position Error Reject Code. Filers should use these 

 Error Reject Codes to determine the source of the error causing the 

 return (or transmission) to be rejected. If more than the maximum 

 number of reject conditions are identified, the last reject code will 

 be "0999". 

19. The Error Reject Codes and references to validation criteria related 

 to the error conditions are listed in Attachment 1. 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 at the applicable Submission 

 Processing Center for assistance. 

20. The “E” in the Acceptance Code field of an ACK Key Record indicates that 

 this return has rejected previously with either ERC 501 and/or 504 and that 

 this subsequent submission still has some invalid data. A math notice error 

will be sent to the taxpayer advising of any changes made to the return as 

 a result of this exception processing. These returns will be processed 

 in 4 to 6 weeks from the ate of acceptance. DO NOT RESUBMIT THE TAX d R U or FIL ET RN E ON PAPER. 

Publication 1346 October 1, 2011 Part 1 Page 135
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts

1. ACK KEY Record - Acknowledgement File Key Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 Value "ACKbbb" 

 

 0005 Reserved IP Address Code 1 “R” = Reserved 

 or Blank 

 

 0015 Filler 1 Blank 

 

 

 0020 Taxpayer 9 N 

 Identification (Primary SSN) 

 Number 

 

 0030 Return Sequence 16 Numeric ETIN (5), 

 Number Transmitter's Use 

 Code (2), 

 Julian Day (3), 

 Trans Seq Num (2), 

 Seq Num for Return(4) 

 

 0040 Expected Refund or 12 Refund or Balance Due 

 Balance Due from Applicable Return 

 0050 Acceptance Code 1 "A" = Accepted 

 "R" = Rejected 

 "D" = Duplicated Return 

 "T" = Transmission 

 

"E" = Exception Processing 

 Rejected 

 

 0060 Duplicate Code 3 "D" = Duplicate DCN or 

 zero 

 "P" = Duplicate Primary 

 SSN or zero 

 "S" = Duplicate Spouse 

 SSN or zero 

 

Publication 1346 October 1, 2011 Part 1 Page 136
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts

1. ACK KEY Record - Acknowledgement File Key Record continued 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0065 PIN Presence Indicator 1 “1” = Practitioner PIN 

 “2” = Self-Select PIN 

 by Practitioner 

 Used 

 “3” = Self-Select PIN 

 Online Used 

 “4” = State-Only PIN, 

 NOT Required 

 Blank = Rejected Return 

 0070 EFT Code 1 Blank 

0080 Date Accepted 8 DT 

 Format = YYYYMMDD 

 0090 Return DCN 14 N 

0100 Number of Error 2 N 

 Records Range 00-96 

 0110 FOUO RET SEQ NUM 12 Reserved 

 0112 State DD Ind 1 Reserved 

 0115 Payment Acknowledgement 15 "PYMNT RQST RECD" or 

 Literal blank 

0117 Date of Birth Validity 1 "0" = DOB Validation 

 Code Not Required 

 "1" = All DOB(s) Valid 

 "2" = Primary DOB Mismatch 

 "3" = Spouse DOB Mismatch 

 "4" = Both DOB(s) Mismatch 

0118 Filler 2 blank 

0119 State-Only Code 2 “SO” 

 0120 RESERVED 1 NO ENTRY 

 

 

 

 

 0130 State Packet Code 2 blank or valid state 

 code 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 1 Page 137
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

 2. ACK ERR Record - Acknowledgement File Error Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 Value "ACKRbb" 

 

 0010 Taxpayer 9 N (Primary SSN) 

 Identification (Must match ACK Key 

 Number Record) 

 0020 Reserved 7 Blank 

 0030 Error Record 2 N, 01-96 

 Sequence Number 

 0040 Error Form Record ID 6 AN 

 0050 Error Form Record 6 AN 

 Type 

 0060 Error Form Page 5 "PG00b" 

 Number (page number is "00" 

 (zero) for all IMF ACK 

 ERR records)

 0070 Error Form 7 N (0000001-0000050) 

 Occurrence 

 

 0080 Error Field 4 N 

 Sequence Number 

 0090 Error Reject Code 4 N 

 (nnnn) 

 (Refer to Attachment 1) 

 

 0100 Filler 55 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 1 Page 138
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

3. ACK ERR Record - Acknowledgement File Error Record 

(For STCGL/LTCGL ONLY) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 Value "ACKRbb" 

 

 0010 Taxpayer 9 N (Primary SSN) 

 Identification (Must match ACK Key 

 Number Record) 

 0020 Reserved 7 Blank 

 0030 Error Record 2 N, 01-96 

 Sequence Number 

 0040 Error Form Record ID 6 STCGL, LTCGL

 

 0050 r Form Record 6 

8865-2, 8865-3 

Erro Sch D, 8865-1,

 Type , 

 8865-4, 8865-5 

 0060 Error Form Page 5 "PG00b" 

 Number (page number is 00" 

 (zero) for all IMF 

 ACK ERR records)

 0070 Error Form 7 N (0000001-0005000) 

 Occurrence 

 

 0080 Error Field 4 N 

 Sequence Number 

 0090 Error Reject Code 4 N 

 (nnnn)(Refer to 

 Attachment 1) 

 

 0100 Filler 55 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 1 Page 139
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

 4. ACK RECAP Record - Acknowledgement File Recap Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "RECAPb" 

 

 0010 Filler 8 Blank 

 0020 Total EFT Count 6 N 

 0030 Total Return Count 6 N, Range = (000001 

 999999) 

 0040 Electronic Transmitter 7 N (includes 

 Identification Transmitter's Use Code) 

 Number (ETIN) 

 0050 Julian Day of 3 N (Must be the same as 

 Transmission on the TRANA record) 

 

 0060 Transmission Sequence 2 N 

 0070 Total Accepted Returns 6 IRS USE ONLY 

 

 0080 Total Duplicated Returns 6 IRS USE ONLY 

 0090 Total Rejected Returns 6 IRS USE ONLY 

 0100 Total Duplicated EFT 6 IRS USE ONLY 

 0110 IRS Computed EFT Count 6 IRS USE ONLY 

 0120 IRS Computed Return Count 6 IRS USE ONLY 

 0130 Total State-Only Return Count 6 N Range = (000001 

 999999) 

 0135 Total Accepted State-Only Returns 6 N Range = (000001 

 999999) 

 

 0137 Filler 5 Blank 

 0140 Acknowledgement File Name 20 AN 

 (GTX Key) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 1 Page 140
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

 4. ACK RECAP Record - Acknowledgement File Recap Record continued

 NOTE: Fields 0000 and 0020-0060 are identical to those in the 

 original RECAP Record. 

 Fields 0110 and 0120 are computed by IRS. 

 Fields 0000 and 0020-0060 are identical to those in the 

 original RECAP Record. 

 Fields 0070, 0080, 0090, 0100, 0110, 0120, and 0140 are 

 computed by IRS. 

Publication 1346 October 1, 2011 Part 1 Page 141
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.03 Examples of ACK Records 

 1. Example of Accepted Refund Return: 

 ---------1---------2---------3---------4---------5---------6--------7--------8 

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’SAGENTD200102 

01199990003201AV729999bbbbbbbbbbbbbPbE#0120** **TRANBb1234567893131bDEMOCRATbRDbb 

bbbbbbbbbbbbbbbbbMEMPHISbTNbb38110bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb# 

0120 ACKbbbbb444444444199990003201069500000000365+A000Yb0201200100729999006941 

000000000000680bbbbbbbbbbbbbbbbbbbbNbb#0120** **RECAPbbbb bbbb0000700006719999 b 0003 

201000035000000000032000000000007000067bbbbbbbbbbbbbbbbbT20011125101553.0100# 

 2. Example of Rejected Refund Return: 

 ---------1---------2---------3----------4--------5---------6--------7--------8 

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER'SbAGENTD200102 

01199990003201AV729999bbbbbbbbbbbbbbPbE#0120** **TRANBb1234567893131bDEMOCRATbRDbb 

bbbbbbbbbbbbbbbbbMEMPHISbTNbb38100bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#01 

20 ACKbbbbb444444444199990003201069600000000326+R000bb020120010072999900695102 

0000000000690bbbbbbbbbbbbbbbbbbbbbb#0120** **ACKRbb444444444bbbbbbb01FRMbbb1116bbP 

G00b000001400000030bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb#0120* 

***ACKRbb444444444bbbbbbb02FRMbbb1116bbPG00b000000000000045bbbbbbbbbbbbbbbbbbbbbb 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb#0120 RECAPbbbbbbbbb00000700006719999000320100 

0035000000000032000000000007000067bbbbbbbbbbbbbbbbbT20011123111015.0200# 

 3. Example of Rejected Transmission: 

 ---------1---------2---------3----------4--------5---------6--------7--------8 

0120** **TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER'SbAGENTD200102 

01199990003201AV729999bbbbbbbbbbbbbPbA#0120 TRANBb1234567893131bDEMOCRATbRDbbb 

bbbbbbbbbbbbbbbbMEMPHISbTNbb38100bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#012 

0** **ACKbbbbb0000000000000000000000000000000000000T000000000000000000000000000010 

00000000000000000000000000000000000#0120 ACKRbb000000000bbbbbbbb84000000000000 

0000000000000000000000000000000000000000000000000000000000000000000000000#0120** * 

*RECAPbbbbbbbbb000007000067199990003201000000000000000000000000000007000067bbbbbb 

bbbbbbbbbbbT20010110200001.0100# 

Note: If more than one transmission reject code is applicable, the additional 

 reject codes will be placed in Field 0100. The maximum number of 15 

 transmission reject codes can be present. 

4. Example of Accepted Refund Return with State Packet Attached: 

---------1---------2---------3---------4---------5---------6---------7---------8 

0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’SAGENTD200102 

01199990003201AV729999bbbbbbbbbbbbbPbB#0120 TRANBb1234567893131bDEMOCRATbRDbbb 

bbbbbbbbbbbbbbbbMEMPHISbTNbb38110bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb# 

0120** **ACKbbbbb444444444199990003201069500000000365+A000Yb0201200100729999006941 

000000000000680bbbbbbbbbbbbbbbbbbbbNSC#0120****RECAPbbbbbbbbb00007000067199990003 

201000035000000000032000000000007000067bbbbbbbbbbbbbbbbbT20010110200101.0700# 

Publication 1346 October 1, 2011 Part 1 Page 142
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files

 1. File Names

The following information is provided to filers who may not be aware of 

how to batch their returns and match them up later with Acknowledgement 

Files. Because filers request to “re-hang” Acknowledgement Files so 

frequently, it may be that their software is not reading and storing 

properly the ACK File Name(s) that appear within the ACK File Transmission. 

The ACK File Name is generated by the Front-End Processing Subsystem 

(FEPS) as a 20 byte GTX Key and passed onto the UNISYS with the return 

file. After UNISYS processing, this ACK File Name is returned with the 

ACK file in the RECAP record. When the ACK file is returned to the 

Transmitter, it is renamed to a DOS 8.3 byte format called the ACK 

Reference File Name with an extension. The name contains the same 

month and day from the GTX Key, a 4 digit sequence number assigned by 

the FEPS for that transmission, followed by the extension. See Figure 34 for an explanation of the extension. 

How to Batch Returns 

Returns are to be transmitted, using the following specifications 

from the latest version of the Electronic Return File Specifications

and Record Layouts. 

a. In Part 2, Section 1, the record layout for the TRANA, the first 

 record in any transmission, indicates where the return file batch 

information is to be entered. 

b. In Field 0060, the 5 digit ELECTRONIC TRANSMITTER IDENTIFICATION 

NUMBER (ETIN) assigned by the IRS, is entered. This is followed 

by TRANSMITTER’S USE CODE, 2 digits of the transmitter’s choice 

to specify the type of returns (some transmitters use this field 

to identify which office or branch it belongs to or if it is a 

RAL return, etc.). It can also be left blank or zero filled. 

c. In Field 0070, the 3 digit JULIAN DAY (001-365) follows. 

Field 0080 is composed of 2 digit TRANSMISSION SEQUENCE NO (00-99) 

for the above Julian Day. 

d. In Part 2, Section 2, the record layout for the TAX RETURN RECORD 

 for page 1 of either the Form 1040, 1040A, or 1040EZ, indicates 

where the RETURN SEQUENCE NUMBER is entered, which is used for each 

return within the batch identified in the TRANA record above. 

e. Field 0007, the 16 digit RETURN SEQUENCE NUMBER (RSN), is composed 

of the following sub-fields: 

a. ETIN of Transmitter 5n = Field 0060 of the TRANA 

b. TRANSMITTER’S USE FIELD 2n = Field 0060 of the TRANA 

c. JULIAN DAY 

 OF TRANSMISSION 3n = Field 0070 of the TRANA 

d. TRANSMISSION SEQUENCE NUMBER 2n = Field 0080 of the TRANA 

 (00-99) 

e. SEQUENCE NO. OF EACH RETURN 4n = 0000-9999 

 NOTE: Dedicated leased line filers can file a maximum of 10,000 returns. 

Publication 1346 October 1, 2011 Part 1 Page 143
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files continued

In Field 0008, the 14 digit DECLARATION CONTROL NUMBER (DCN), is 

composed of the following sub-fields: 

 a. Always 00 2n = 00 

 b. EFIN of ERO 6n = (Assigned to ERO by IRS) 

 c. Batch Number of EROs returns 3n = 000-999 

 d. Serial Number of return in batch 2n = 00-99 

 e. Year 1n = (ending digit of tax year) 

g. In Part 2, the record layout appears for the RECAP record, which 

 ends a transmission. 

h. Field 0040, the ETIN and TRANSMITTER’S USE CODE must equal the 

 same one in Field 0060 of the TRANA. 

i. In Field 0050, the JULIAN DAY must equal the JULIAN DAY in 

 Field 0070 of the TRANA. 

j. In Field 0060, the TRANSMISSION SEQUENCE NUMBER must equal Field 0080 

 of the TRANA. 

 2. Assignment of File Name by FEPS 

a. After transmitting a file, the system indicates that it was 

 successfully received with the message: “Transmission file has 

 been received with the following GTX Key: 

 Syyymmddhhmmss.xxxx mmddnnnn 

The Global Transaction (GTX) key is a series of unique numbers 

identifying the system that received it and day/time information. 

After the GTX key, the system generates a unique file name for the 

transmission that will be used as part of the Acknowledgement 

Reference File Name returned to the transmitter. The GTX Key is 

placed in field 0140 of the Acknowledgement File ACK RECAP Record. 

Transmissions and Acknowledgements can be matched using the 20 

character GTX Key, the ETIN, and/or the ACK Reference File Name.

b. The Acknowledgement Reference File Name consists of the 4-digit 

numerical representation of the transmission month and day (MMDD) 

followed by a 4-digit sequence number for the transmissions 

received to date for that transmitter (0000-9999). The 

Acknowledgement Reference File Name will be part of the file name 

returned to the transmitter.

See Appendix A for more information on the ACK File Reference Name. 

CAUTION: After receiving transmission 9,999, the system begins to number 

again with 0000 or the next available sequence number after 0000. 

Therefore, if large transmitters do not pick up ACK files within 

a few days, they may see this number repeated and not be able to 

identify which batch is which, or their software may overwrite a 

previous ACK file in their directory on their PC. 

CAUTION: If more than 100 batches per ETIN in a d y ar file , the a e d 

transmitter should request another ETIN. 

Publication 1346 October 1, 2011 Part 1 Page 144
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files continued

 

3. Receiving, Locating, Storing, and Matching ACK Files

a. In Part 1, Section 3.01, the Acknowledgement File format appears. 

It is composed of the original TRANA and TRANB received from the 

Transmitter, followed by the ACK KEY Record, ACK ERR Record(s) as 

applicable, and the ACK RECAP record. 

 b. In Part 1, Section 2.02, the ACK KEY RECORD is outlined. 

(1) Field 0030 contains the RETURN SEQUENCE NUMBER (RSN) as 

 submitted by the Transmitter in Field 0007 of page 1, 1040, 

 1040A, 1040EZ, 1040-SS (PR). 

(2) Field 0090 contains the return Declaration Control Number (DCN), 

as submitted by the Transmitter in Field 0000, page 1, 1040, 

1040A, or 1040EZ, 1040-SS (PR). 

 c. In Part 1, Section 2.02, the ACK RECAP is outlined. 

(1) Field 0040 contains the ETIN plus TRANSMITTER’S USE CODE as in 

the original transmitter’s RECAP. 

 (2) Field 0050 contains the JULIAN DAY OF TRANSMISSION as in the 

 original transmitter’s RECAP. 

(3) Field 0060 contains the TRANSMISSION SEQUENCE NUMBER FOR JULIAN 

 DAY in Field 0050, as in the original transmitter’s RECAP. 

(4) Field 0140 contains the ACKNOWLEDGEMENT FILE NAME, which was 

 generated by the FEPS in the “Transmission file has been 

 received with the following GTX Key” message. (Software 

developers/transmitters must program to wait for this message 

 and should store the File Name for comparison with the ACK File 

transmission when received.) 

d. In summary, the transmitter and ERO have numerous ways of matching 

up their batches of return files they transmitted with the ACK 

files they receive. 

Publication 1346 October 1, 2011 Part 1 Page 145
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files

e. CAUTION: 

 

(1) 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 (ASCII – “cntl d”). 

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. 

(2) If using ZMODEM, Acknowledgement Files are sent as separate 

 files within the transmission, with “zfile” and “eof” 

 in between each file, with a “zfin” at the end of all files. 

 Filer’s software should read for the “zfile” and “eof” and 

 store the file under the IRS File Name in the directory for 

 each ACK File within the ACK transmission. The Front-End 

 Processing System is set to overwrite when sending ACK Files. 

(3) Sometimes transmitters will use a different protocol if they 

 are having problems with one. Transmitter’s software must be

 flexible to handle the above rules when various file transfer

 protocols might be used in order to parse their individual ACK

 files properly for correct storage in their directories.

 Otherwise, transmitters may not realize they have received 

 more than one ACK file and store multiples under one of the 

 ACK File Names. 

f. ETD Batching and Matching 

 The ETD batching and Acknowledgement File processing follow the 

 same patterns as 1040 returns. 

Publication 1346 October 1, 2011 Part 1 Page 146
SECTION 4 – TYPES OF RECORDS

.01 Transmitter Records

See Part 2 Record Layouts for the exact formats of the Trans Record "A" (TRANA), 

Trans Record "B" (TRANB), and RECAP Record. 

1. TRANA and TRANB Records*

 The first two records of a transmitted file are the Transmitter Records 

 TRANA and TRANB. These records contain data entered by the transmitter. 

 (The "transmitter" is defined as the firm transmitting directly to the IRS.) 

2. RECAP Record

 The RECAP Record follows the Tax Return Records and is the final record 

 of a transmitted file. The RECAP Record provides balancing counts for 

the tax returns contained in the transmitted file. 

.02 Tax Return Records

See Part 2 Record Layouts for the exact formats of individual records listed 

below. All records within a tax return should appear in the order listed 

in Part 2, Record Layouts or in the order of the Attachment Sequence 

Number preprinted on the corresponding paper form. (Refer to Section 2.01, 

Item 11) 

All "total" fields must have a significant entry when there are amounts 

leading to the total. Any "total" field that has a significant entry must 

have at least one significant amount leading to that total. Otherwise, 

processing of the tax return will be delayed to resolve the discrepancy. 

1. Tax Form Record

 Each tax return must begin with the Tax Form Record, which consists 

 of Form 1040 Page 1 and Form 1040 Page 2, or Form 1040A Page 1 and 

 Form 1040A Page 2, or Form 1040EZ Page 1 or Form 1040-SS (PR) Page 1 

 and Form 1040-SS (PR) Page 2. 

 Form 1040-SS (PR) - Form 1040-SS, U.S. Self-Employment Tax Return (Including 

 the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). 

 [Form 1040-PR, Planilla para la Declaracion de la Contribucion Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Credito Tributario Adicional por Hijos para Residentes Bona fide de Puerto Rico] 

 The Form 1040-SS and Form 1040-PR are English- and Spanish-language versions of the same form requiring only one Record Layout format in COBOL. Both the 

 English and Spanish versions of the paper documents are available for use by 

 the filing public in Puerto Rico. We are presently electronically accepting 

 an abbreviated Page 1 and the first three lines of Page 2, to process refund- 

 only claims for Additional C ild Tax Credit from bona fide residents of Pue h rto 

 Rico. The requirements for -file reflect the instructions for the paper e submission of the form to claim Additional Child Tax Credit, exclusively. 

 While there are two language variations for the forms, the single electronic 

 record must always be transmitted as TYPE “1040SS.” Any 

 the submission as “1040PR” will cause it to be rejected. 

attempt to portray 

 To accommodate those Spanish-speaking filers who in the future would wish to 

 possibly obtain a copy of a prior-year Form 1040-SS (PR) return, an option is 

 installed at Sequence 0009 in the Record Layout labeled "1040-SS (PR) 

 Literal." The selection of the possible "SS" or "PR" values would determine 

 whether an English- or Spanish-language facsimile would subsequently be 

 returned to them for their request at such future date. Any vendor may 

 therefore distribute a software product presented to the client in Spanish to include the option for this preference. 

Publication 1346 October 1, 2011 Part 1 Page 147
SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

 Form 1040-SS (PR) (continued) - Concurrently, the designations for the relationships of the Qualifying Children are also provided in the list in 

 the associated Field Description of the programming for either English or Spanish entries. 

 Another essential cautionary note is that the terms "nino" for "son," and 

 "nina" for "daughter," are spelled in Spanish with a tilde ("~") over the 

 second "n" in either word. However, any electronic submission must never contain the tilde ("~") over the second "n" that exists in the correctly 

 spelled Spanish representation of these terms, because of the potential for unpredictable results to the transmission. 

2. Schedule and Form Records

 Some schedules and forms consist of multiple pages. Each page of a 

multiple-page schedule or form is a separate record within the tax 

 return. 

 Multiple occurrences of certain schedules and forms are permitted. 

 Refer to Attachment 11 for a list of the maximum number of schedules 

 and forms permitted in an electronically filed tax return. When there 

 are multiple occurrences of schedules or forms, the Page Number must be 

sequential within the Form/Schedule Occurrence Number of the schedule 

 or within the Form Occurrence Number of a form. 

 a. Instructions for Multiple Occurrences of Schedules C and C-EZ: 

Schedule C and Schedule C-EZ are separate schedule types. The 

Form/Schedule Occurrence Number in the Record ID must be incremented 

starting with "0000001" for each schedule type. For example, if a 

joint return contains four Schedules C for the primary taxpayer and 

one Schedule C-EZ for the secondary taxpayer, the first Schedule C 

will contain "0000001" in the Form/Schedule Occurrence Number, 

the second Schedule C will contain "0000002" in the Form/Schedule 

Occurrence Number, etc. The Form/Schedule Occurrence Number for 

the Schedule C-EZ will contain "0000001". If this format is not 

followed, the return may be rejected or the refund delayed. 

 The number of Schedules C plus the number of Schedules C-EZ cannot 

 exceed a total of eight. When eight Schedules C are transmitted, 

no Schedule C-EZ can be transmitted. When a Schedule C-EZ is 

transmitted for a taxpayer, no Schedule C can be transmitted for 

the same taxpayer. 

b. The "Form Payment" record is considered to be a form, although there 

 is no equivalent paper form. 

 3. 499R-2/W-2PR Record

The entry for the amount of withheld Social Security and Medicare taxes 

on Page 2, Part II, Line 2 of the paper Form 1040-SS (PR) includes the 

instruction to attach copies of Forms 499R-2/W-2PR, the single-form 

WITHHOLDING STATEMENT from Hacienda, the Treasury Department of the 

Commonwealth of Puerto Rico. An electronic 499R-2/W-2PR RECORD is therefore 

provided to e-file Form 1040-SS (PR), for compliance with this requirement. 

All amounts of withheld Social Security and Medicare taxes on all 499R-2/ 

W-2PR RECORDS and possible Forms W-2 present must reconcile to the total 

amount of withheld Social Security and Medicare taxes on Page 2, Part II, 

Line 2 of the Form 1040-SS (PR). 

Publication 1346 October 1, 2011 Part 1 Page 148
SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

 4. Foreign Employer Compensation/Pension Record 

 

 The Foreign Employer Compensation/Pension Record is required information 

 to support entries to Line 7, Forms 1040 and 1040A, and Line 1, Form 1040EZ, 

 for compensation received from non-U.S. employers who do not have EIN’s nor 

 issue Forms W-2. The FEC/PENSION RECORD must be completed when the Foreign 

 Employer Compensation Literal (SEQ 0378) of the Tax Form indicates “FEC”. 

 The total of Foreign Employer Compensation Amount(s) (SEQ 0220)of the FEC/ 

 PENSION RECORD(s) is reported in the Foreign Employer Compensation Total 

 (SEQ 0379), of Forms 1040, 1040A, and 1040EZ. 

 In addition, the Foreign Employer Compensation/Pension Record is required 

 information to support entries to Line 16a and 16b of Form 1040 and Line 12a 

 and 12b of Form 1040A, for pensions received from non-U.S. employers who do not 

 have EINs nor issue Forms 1099-R. The FEC/Pension Record must be completed 

 when the Foreign Employer Pension Literal (SEQ 0488) of the Tax Form indicates 

 “FEP”. The total of Taxable Foreign Pension Amount(s) (SEQ 0240) of the FEC/ 

 PENSION RECORD(s) is reported in the Taxable Foreign Pensions Amount (SEQ 

 0490) of the Form 1040 and 1040A. The total of ALL taxable pensions is 

 reported in the Taxable Pensions Amount Including Foreign (SEQ 0495) of the 

 Form 1040 and 1040A. 

 The appropriate address fields, U.S. or Foreign, must be completed on the 

 Foreign Employer Compensation/Pension Record to identify the location at 

 which the wage/pension-recipient resided when the services for the Foreign 

 Employer were performed. If the services for the Foreign Employer were 

 performed in the U.S., enter alphabetic “US” (not shown in the Country Code 

 Table) for the Country Code (SEQ 0130). 

 

 A maximum of 10 FEC/PENSION RECORDS are permitted. 

 5. Authentication Record

 The Authentication (ATH) Record is used when the taxpayer(s) is 

 filing an Online return and/or electing to use the Self-Select 

 or Practitioner PIN (Personal Identification Number) for e-file signature 

 option. Only one Authentication Record is permitted per tax return. 

 6. Statement Records

 Statement Records can only be used by the electronic filer when 

 the number of data items exceeds the number that can be contained 

 in the space provided on the printed schedule or form, or when the 

 data must be provided on a separate continuation statement record, or when a 

statement of explanation is required for a specific condition. 

 See Section 8 for Statement Record information. 

Publication 1346 October 1, 2011 Part 1 Page 149
SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

 7. STCGL/LTCGL Records 

 “STCGL” is the Short Term Capital Gain or Loss Record and “LTCGL” is 

 the Long Term Capital Gain or Loss Record. Each record is considered 

 a separate transaction These transaction reco . rds are used when there 

is a need to transmit one or more transactions (for Schedule D) or six or | 

more transactions (for Form 8865) with an electronically filed return. Each 

Schedule D and/or F8865 occurrence may have up to 5000 transaction records 

(i.e.,5000 short term and 5000 long term). The “STCGL” and/or “LTCGL” 

transaction record must be transmitted prior to the parent form (i.e., Sch. D 

or 8865). The “STCGL” can be submitted without the “LTCGL” and vice versa. 

When the “STCGL” or “LTCGL” transaction record is present, then “STCGL” or 

 “LTCGL” record CANNOT be blank. All “STCGL” and/or “LTCGL” transaction 

 records must be in the appropriate numerical order based on occurrence 

 number within subpart occurrence and each set must start with “0000001”. 

8. Preparer Note, Election Explanation and Regulatory Explanation Records 

a. Preparer Note (NTE) records can be used by the paid preparer, 

 electronic return originator or taxpayer to provide additional, 

 voluntary information related to the tax return but not required 

 to be attached to it. 

b. Election Explanation (ELC) records are 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. The 

 specific “election” must be cited followed by any explanatory or 

 supporting information required. Multiple elections can be combined 

 on one page record; separate page records can be used for each applicable 

election; and/or, multiple page records can be used for one election. 

 The maximum number of ELC page records is 20. Enter the terminus 

 character (#) after the last significant character in each ELC page 

 record. 

Examples of Election Explanation statements: 

 

 (1) Mark-to-Market Election To make the mark-to-market election for the current tax year, you 

 must file a statement by the due date of the tax return without 

 regard to extensions. This statement should be attached to either 

 your current year individual income tax return or a request for an 

 extension of time to file that return. The statement must include 

 the following information. 

 y That you are making an election under Section 475(f) of the Internal Revenue Code. 

y The first tax year for which the election is effective. y The trade or business for which you are making the election. 

(2) Net Operating Loss (NOL) Carryback Period 

 You can choose not to carry back your NOL. If you make this 

 choice, then you can use your NOL only in the 20-year carry forward 

 period. (This choice means you also choose not to carry back any 

 alternative tax NOL.) 

 To make this choice, attach a statement to your original return 

 filed by the due date (including extensions) for the NOL year. 

 This statement must show that you are choosing to waive the 

 Carry back period under Section 172(b)(3) of the Internal Revenue 

 Code. 

Publication 1346 October 1, 2011 Part 1 Page 150 
SECTION 4 – TYPES OF RECORDS

 .02 Tax Return Records continued 

 (3) Electing to ratably accrue 

 If you use an accrual method, you can elect to accrue real estate 

 tax related to a definite period ratably over that period. 

 Example. John Smith is a calendar year taxpayer who uses an 

 accrual method. His real estate taxes for the real property 

 tax year, July 1, 2006 to June 30, 2007, are $1,200. July 1 is 

 the assessment and lien date. 

 

 If John elects to ratably accrue the taxes, $600 will accrue in 

 2006 ($1,200 x 6/12, July 1 – December 31) and the balance will 

 accrue in 2007. 

 Separate elections. You can elect to ratably accrue the taxes 

 for each separate trade or business and for non-business 

 activities if you account for them separately. Once you elect 

 to ratably accrue real estate taxes, you must use that method 

 unless you get permission from the IRS to change. See Form 3115. 

 Making the election. If you elect to ratably accrue the taxes 

 for the first year in which you incur real estate taxes, attach 

 a statement to your income tax return for that year. The 

 statement should show all of the following items. 

 y The trades or businesses to which the election applies 

 and the accounting method or methods used. 

 y The period to which the taxes relate. 

 y The computation of the real estate tax deduction 

 for that first year. 

 (4) Start-up costs election statement 

 If you elect to amortize your start-up costs, attach a separate 

 statement that contains the following information. 

 y A description of the business to which the start-up 

 cost relate. 

 y A description of each start-up cost incurred. 

 y The month your active business began (or was acquired). 

 y The number of months in your amortization period which 

 is generally 180 months. 

 (5) Election to reduce basis under Section 362(e)(2)(C) 

 The transferor and transferee in certain Section 351 transactions can make a joint election under Section 362(e)(2)(C) 

 to limit the transferor’s basis in the stock received instead of 

 the transferee’s basis in the transferred property. The 

 transferor and transferee may make the election by attaching the 

 statement as provided in Notice 2005-70, 2005-41 I.R.B. 694, to 

 their tax returns filed by the due date (including extensions) 

 for the tax year in which the transaction occurred. Once made, 

 the election is irrevocable. See Section 362(e)(2)(C) and 

 Notice 2005-70. 

Publication 1346 October 1, 2011 Part 1 Page 151
SECTION 4 – TYPES OF RECORDS

 .02 Tax Return Records continued 

c. Regulatory Explanation (REG) records are similar to Election Explanation 

records and are 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. The specific “regulation” 

 must be cited followed by any explanatory or supporting information 

required. Multiple regulatory explanations can be combined on one page 

record; separate page records can be used for each applicable regulation 

cited; and/or, multiple page records can be used for one regulatory 

explanation. The maximum number of REG page records is 20. Enter the 

terminus character (#) after the last significant character in each 

REG page record.

 Example of Regulatory Explanation statement: 

(1) Transfers to a corporation controlled by the transferor If a person receives stock of a corporation in exchange for 

property, and no gain or loss is recognized under Section 351, 

the person (transferor) and the transferee must each attach to 

their tax returns the statements required by Temporary 

Regulations Section 1.351-3-T. 

9. State Records

 State Records include the Generic Record “STbbbb0001bb“ and the 

 Unformatted Record “STbbbb0002bb”. There can be only one Generic Record 

 for each return. There can be up to nine Unformatted Records for each 

 return. The Generic Record must be present and must precede any other 

 State Record. 

 See Section 12 for specifications and examples of the State Records. 

10. Summary Record

 The Summary Record is the final record for each tax return. This record 

 contains electronic filer identification data, the counts for Form, 

 Schedule, Authentication, Statement, Preparer Note, Election Explanation, 

 and Regulatory Explanation Records included in the return, and the paper 

 document indicators. (A value of "1" in a paper document indicator field 

 indicates that the paper document specified is a part of the return and 

 has been attached to the Form 8453). It also contains the Electronic 

 Postmark fields, the IP (Internet Protocol) fields and the Software 

 Identification fields. 

The IP Protocol Fields are defined as follows: 

IP Address (SEQ 0190) – The IP address of the originating computer 

from which an Online return was submitted 

IP E-mail Address (SEQ 0195) – Taxpayer’s email address 

(Not a required field) 

IP Date (SEQ 0200) – The original date the taxpayer submitted a tax 

return through Online Filing via the Internet 

IP Time (SEQ 0210) – The original time the taxpayer submitted a tax 

return through Online Filing via the Internet 

IP Time Zone (SEQ 0215) – The time zone of the taxpayer who submitted 

a tax return through Online Filing via the Internet 

IP Routing Transmit Number (SEQ 0217) Not a required field – Refund 

Anticipation Loan; Routing Transmit Number of a financial institution 

IP Depositor Account Number (SEQ 0219) Not a required field – Taxpayer’s 

bank account information to which a Direct Deposit refund is routed. 

Publication 1346 October 1, 2011 Part 1 Page 152
SECTION 5 TYPES OF CHARACTERS

 This section identifies the types of characters that are valid for an 

 electronically filed return. Although characters other than these may be 

 entered by a taxpayer on the paper form, the invalid characters are not key 

 entered to the electronically filed return. 

 THE FOLLOWING THREE CHARACTERS "[" , "]", and "#" ARE RESERVED AS DELIMITERS 

 AND CANNOT APPEAR AS DATA CHARACTERS. The left ([) and right (]) brackets 

 are used to enclose Field Sequence Numbers. The Pound Sign (#) (Record Terminus 

 Character) is used to indicate the End of Record. 

.01 Allowable Characters

 1. Alpha (A)

 Upper case alpha characters only: A - Z 

 Literal values - Enter exact character string from the Field Description in 

Part 2 Record Layouts. 

 2. Numeric (N)

 Numeric characters only: 0 - 9 

 a. MONEY AMOUNT (N) (Signed Numeric) - 

 Enter whole dollar amounts (do not enter cents). 

 (1) Fixed format: 12 characters, right-justified with leading zeros; the 

right-most position is reserved for the sign. A blank ( ) indicates a 

gain and a minus sign (-) indicates a loss. 

 Non-significant - Zero-fill the field, reserving the right-most 

position for the sign. 

 (2) Variable format: 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 present in the last position of the signed numeric field. 

 Non-significant - Omit the field. 

Publication 1346 October 1, 2011 Part 1 Page 153
SECTION 5 TYPES OF CHARACTERS

.01 Allowable Characters continued

 b. RATIO (R) (percentage) - Left-justify and zero-fill for both fixed 

 and variable formats. DO NOT ENTER A DECIMAL POINT. Other than the 

exception listed below, ratio fields contain six numeric characters 

 with the decimal point assumed to be between the left-most and the 

 second left-most positions. If less than 100%, precede with a zero. 

 

 Examples: 25.32% = 025320, 105% = 105000 

 (1) EXCEPTION: "Rate" fields on Form 4136 equal six numeric 

characters. The decimal point is assumed to precede the 

left-most position. Transmit all six positions, 

left-justified and zero-filled. 

 Examples: Rate .183 = 183000 

 Rate .03967 = 039670 

 Rate .17 = 170000 

c. EIN (Employer ID Number) (N), e.g., if no EIN is present on 

 Schedule C or Schedule F - for fixed format, blanks should be 

 entered; for variable format, the field should be omitted. 

d. ZIP CODE (N) should be left-justified. For fixed format, if there 

 are only five Zip Code characters, the seven remaining positions 

 can be either blank-filled or zero-filled. For variable format, 

 if there are only five Zip Code characters, transmit the five 

 numeric characters. 

e. DATE (DT) - M = Month, D = Day, Y = Year (YYYY, YYYYMM, YYYYMMDD); if 

date is not known or covers various dates, enter zeros unless otherwise 

specified in the record layout field description. Leading zeros cannot 

be dropped from date fields for both fixed and variable formats. 

 If a date field is not defined as "DT" in Part 2 Record Layouts, 

 then the Field Description will specify the required date format. 

 f. OTHER UNSIGNED NUMERIC FIELDS (N) 

 (1) Fixed format: Enter the numeric characters, right-justified and 

 zero-filled. 

 Non-significant - Blank-fill (unless otherwise specified in the 

 Record Layout for that field). 

Publication 1346 October 1, 2011 Part 1 Page 154
SECTION 5 TYPES OF CHARACTERS

.01 Allowable Characters continued

 

 (2) Variable format: For most unsigned numeric fields other than ratio, 

 EIN, Zip Code, and date fields, leading zeros may be dropped. 

 Leading zeros cannot be dropped from the Business Code field of 

Schedules C/C-EZ nor from the Agricultural Activity Code field of 

Schedule F. The leading zero cannot be dropped from the two-digit 

 value of "Type of Use" fields of Form 4136. 

 Non-significant - Omit the field. 

3. Alphanumeric (AN)

 Upper case alpha characters A - Z; numeric characters 0 - 9; and special 

characters in cases listed below. 

 Literal values - Enter exact character string from Field Description in 

Part 2 Record Layouts. 

 Non-significant - For fixed format, blank-fill; for variable format, omit 

 the field. 

 a. Special Characters - Only the following are permitted in certain 

 cases: Ampersand (&); blank ( ), often shown in the record layouts 

 as "b"; comma (,); hyphen (-); less-than (<); percent (%); plus (+); 

 and slash (/). 

 b. Special Symbols and their hexadecimal conversion characters for ASCII 

 are below: 

 Symbol ASCII Hex Symbol ASCII Hex [ 5B - 2D 

 ] 5D & 26 

 # 23 / 2F 

 < 3C % 25 

Publication 1346 October 1, 2011 Part 1 Page 155
SECTION 5 TYPES OF CHARACTERS

.02 Special Cases for Special Characters

 1. Form 1040

 Name Line 1: A - Z; ampersand (&); blank ( ); hyphen (-); and less-than (<). 

 Name Line 2: A - Z; 0 - 9; ampersand (&); blank ( ); hyphen (-); percent (%) 

for "in care of" address; and slash (/). 

 Street Address: A - Z; 0 - 9; blank ( ); hyphen (-); and slash (/). 

 City: At least three characters must be entered; A - Z; blank ( ); 

 APO/DPO/FPO - Refer to Attachment 4. 

 State: A - Z - Refer to Attachment 3. 

 Dependent Names: A - Z; blank ( ); and hyphen (-). A space cannot precede or 

follow the hyphen (-). 

 2. Form 5329

 Name of Person Subject to Penalty Tax: A - Z; blank ( ); hyphen (-); 

 and less-than (<). 

 3. Form 8606 

 Nondeductible IRA Name: A - Z; blank ( ); hyphen (-); 

 and less-than (<). 

 4. Forms W-2/W-2G/1099-R/499R-2/W-2PR 

 Employer Name: A - Z; 0 - 9; ampersand (&); comma (,); hyphen (-); plus (+); 

and slash (/). 

 City/State/Zip: A - Z; 0 - 9; comma (,); and hyphen (-). 

 5. Foreign Employer/Payer Address on Forms W-2/W-2G/1099-R 

Employer/Payer State: Period (.). 

6. Employee, Recipient/Winners with Foreign Address on Form W-2/W-2G/ 1099R Employee/Recipient/Winner State: Enter Period (.). 

7. Other Schedules/Forms with Similar Fields 

 Follow character set instructions for fields that most resemble those 

 listed above. 

8. Summary Record

IP Address: 0-9, A-F, period (.), colon (:), or blank (). 

Publication 1346 October 1, 2011 Part 1 Page 156
SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.01 Refund Delay Conditions

The following conditions may delay the refund and/or change the refund 

amount. 

 1. Taxpayer owes back taxes, either individual or business (refund offset). 

 2. Taxpayer owes delinquent child support (refund offset). 

 3. Taxpayer has certain delinquent federal debit, such as student loans, 

 etc. (refund offset). 

 4. The last name and social security number of the primary taxpayer must be 

 the same as on last year's return or the return will be delayed at least 

 one week for re-matching. 

 5. The Estimated Tax payments reported on the return do not match the 

 Estimated Tax payments recorded on the IRS Master File. This generally 

 occurs when: 

 a. The spouse made separate Estimated Tax payments and filed a joint 

 return, or vice versa; or 

b. The return was filed before the last Estimated Tax payment was 

 credited to the account. 

 6. The taxpayer has a Schedule E claiming a deduction for a questionable 

 tax shelter. 

 7. The taxpayer is claiming a blatantly unallowable deduction. 

 8. The taxpayer is considered to be a first-time filer. A first-time filer 

 is defined as an taxpayer who has not filed a tax return as a primary or 

secondary taxpayer during the previous ten years. 

 9. Form 8379 Injured Spouse Allocation is attached. 

Publication 1346 October 1, 2011 Part 1 Page 157
SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.02 SSN Validation

Refer to Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

.03 Optional Validation of Routing Transit Number (RTN)

Verify the validity of the Routing Transit Number by computing the check digit, 

which is the ninth digit of the RTN. There may be instances in which the RTN is 

valid in format and equal to an actual number used by a financial institution, but 

is not yet on the Financial Management Organization Master File (FOMF). In these 

cases, the tax return would be rejected. 

The steps are as follows: 

 1. Multiply each of the first eight digits of the RTN by the appropriate 

multiplier (the first digit multiplied by 3, the second by 7, the third 

 by 1, the fourth by 3, the fifth by 7, the sixth by 1, the seventh by 3, 

 and the eighth by 7). 

 2. Add all the products. 

 3. Subtract the sum of all the products from the next multiple of ten. 

 4. The remainder is the check digit, which must be equal to the ninth digit 

 of the RTN. 

 Note: If the sum of the products is evenly divisible by 10, the check digit 

 is zero (0). 

 5. Example: 

 If 120139013 were the RTN, verify the check digit as follows: 

 a. Multiply each of the first eight digits, 12013901, by 37137137 

respectively: 

 Routing Transit Number 1 2 0 1 3 9 0 1 

 Constant Multiplier X3 X7 X1 X3 X7 X1 X3 X7

 3 14 0 3 21 9 0 7 

 b. Add the products: 3 + 14 + 0 + 3 + 21 + 9 + 0 + 7 = 57 

 c. Subtract the sum of all the products from the next multiple of ten: 

 60 - 57 = 3 

 d. The remainder is the check digit: 3 

 e. If the check digit does not equal the ninth digit of the RTN, verify that 

the first eight digits of the RTN were correctly entered from the source 

document and re-compute if appropriate. 

 Note: If the check digit does not match, the refund cannot be 

 directly deposited. 

Publication 1346 October 1, 2011 Part 1 Page 158
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

The instructions in sub-sections 7.01 through 7.04 must be carefully followed 

to avoid delaying returns for error conditions. They must be included in 

electronic filers' programs as consistency tests and in the data entry 

instructions. 

The Primary SSN, Primary Name Control, State Abbreviation, and Zip Code should 

be key verified to avoid lengthy delays caused by mismatches with existing 

taxpayer information in IRS records or by undeliverable refund checks. 

.01 Name Controls for Individual Tax Returns

 1. Primary Name Control (SEQ 0050) of Form 1040/1040A/1040EZ/1040-SS (PR) must 

equal the first four significant characters of the primary taxpayer's last 

name. No leading or embedded spaces are allowed. The first left-most 

position must contain an alpha character. Only alpha, hyphen, and space are 

allowed. Omit punctuation marks, titles and suffixes. 

 Spouse's Name Control (SEQ 0055) of Form 1040/1040A/1040EZ/1040-SS (PR), 

Dependent Name Control (SEQ 0172, 0182, 0192, 0202, 0212) of Form 1040/1040A, 

Qualifying Child Name Control (SEQ 0007, 0077) of Schedule EIC, Parent Name 

Control (SEQ 0045) of Form 8615, and Child Name Control (SEQ 0015) of 

Form 8814 must meet the same criteria. 

 The hyphen (-) is the only special character allowed in the IMF Name Control. 

 Note: The taxpayer names shown below are fictitious. They were constructed 

 by random selection to appear realistic. Any resemblance to actual names 

 is purely coincidental. 

 Individual Name Name Control General Rule 

 a. John Brown BROW 

 Mary Smith & John Jones SMIT 

 Ralph Teak TEAK a. The Name Control generally 

 Dorothy Willow WILL consists of the first four 

 Joe McCedar MCCE characters of the primary 

 Joe McCarty MCCA taxpayer’s last name. 

 Torn MacDouglas MACD 

 Joseph MacTitus MACT John Hardy, Minor HARD April May Jordan JORD 

 b. John Lea-Smith LEA- 

 Thomas A. El-Oak EL-O b. The hyphen (-) is the only 

 Rana Al-Smadi AL-S special character allowed in 

 John O'Neil ONEI the Individual Name Control. 

 Ann O’Spruce OSPR 

 Mark D’Magnolia DMAG NOTE: When a taxpayer’s last 

 John O’Willow OWIL name contains an apostrophe 

 (‘), ignore/disregard the apostrophe when establishing 

 the Name Control. 

 

 c. Dannette B B c. The Name Control may contain 

 James P. Ai AI less than four characters 

 John A. Fir FIR (if applicable). John Ao, Sr. AO 

 John En, Sr. EN NOTE: The first character must 

 be an alpha. Use blanks (when appropriate) to fill in the remaining positions. 

Publication 1346 October 1, 2011 Part 1 Page 159
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

Individual Name Name Control General Rule

 d. Daniel P. Di Almond DIAL d. Taxpayer names such as “Van”, 

 Mary J. Van Elm VANE “Von”, “Vander”, “Al”, “El”, 

 Susan L. Von Birch VONB “Abu” and “Di” are considered 

 Aya Abu Sham ABUS part of the Individual Name Donald Vander Oak VAND Control. 

 Otto Von Hickory VONH 

 Nabil Al Feyez ALFE NOTE: See the “Asian-Pacific 

 Amr El Bayoumi ELBA Names” section for exceptions 

 to this rule. 

 e. Janet C. Redbud Laurel LAUR e. When two last names are shown 

 Dee (Plum) Birch BIRC for an individual, derive the 

 Mary Johnson Garcia GARC name control from the second 

 last name of the primary 

 taxpayer. 

f. Joan Hickory-Hawthorn HICK f. When two last names for an 

 Dale Redwood-Cedar REDW individual are connected by 

 John Lea-Wren LEA- a hyphen, derive the Individual 

 Name Control from the first last name. 

 g. Dell Ash & Linda Birch ASH g. On a joint return, whether the 

 Trey & Joan Eucalyptus EUCA taxpayers use the same or 

 Linda Birch & Dell Ash BIRC different last names, derive 

 Mary Smith & Mike Best SMIT the Individual Name Control from 

 the PRIMARY taxpayer’s last name. 

 NOTE: The PRIMARY taxpayer is the taxpayer listed first on the tax return. 

 2. Consider certain foreign suffixes as part of the last name (i.e., Armah-Bey, 

Paz-Ayala, Allar-Sid). Particular attention must be given to those names 

 that incorporate a mother's maiden name as a suffix to the last name. This 

practice is common in Hispanic names. Consider the mother's maiden name as 

part of the surname for Name Control purposes. 

Examples: 

 Individual Name Name Control General Rule

 a. Abdullah Allar-Sid ALLA a. When “del,” “de,” or “de la” 

 Jose Alvarado Nogales ALVA appear with a Hispanic name, 

 Juan de la Rosa Y Obregon DELA include it as part of the 

 Pedro Paz-Ayala PAZ- Individual Name Control. 

 Donald Vander Neut VAND 

 Otto Von Wodtke VONW 

 John Smith Gonzalez GONZ 

 Maria Acevedo Smith SMIT 

 John Garcia Garza Hernandez GARZ 

 Elena del Valle DELV 

 Eduardo de la Rosa DELA 

 Pablo De Martinez DEMA Miguel de Torres DETO 

 Juanita de la Fuente DELA 

 B.A. De Rodriguez DERO M.D. de Garcia DEGA 

Publication 1346 October 1, 2011 Part 1 Page 160
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

Individual Name Name Control General Rule 

 b. Juan Garza Morales GARZ b. When two Hispanic last names 

 Maria Lopez y Moreno LOPE are shown for an individual, 

 Sylvi JUAR from first last name. a Juarez de Garcia derive the Name Control 

 NOTE: This rule may not accurately identify all Hispanic last names, but it does provide consistency in IRS Hispanic Name Controls. 

 3. Below are examples of Asian-Pacific last names and the derivative Name 

 Control. Some Indo-Chinese names have only two characters. 

 Individual Name Name Control General Rule 

 a. Binh To La LA a. Some Asian-Pacific last names 

 b. Nam Quoc Tran & Thuy TRAN b. Asian Pacific females rarely 

 Thanh Vo change their last names due to 

 marriage. 

 

 c. Dang Van Le LE c. When “Van” (male) or “Thi” 

 Nhat Thi Pham PHAM (female) appears with an 

 Asian-Pacific name, do not 

 include it as part of the 

 name control. 

 d. Kim Van Nguyen & Thi Tran NGUY d. The name “Nguyen” is a common 

 last name used by both male and 

 female Asian-Pacific taxpayers. 

 e. Kwan, Kim Van & Yue Le KWAN e. The last name may appear first 

 on the name line. 

 NOTE: On the signature line, 

 the last name often appears 

 first. 

 

 f. Yen-Yin Chiu CHIU f. Asian-Pacific first names often 

 Jin-Zhang Qui QUI include a hyphen (-). Rarely 

 is an Asian-Pacific taxpayer’s 

 last name hyphenated. 

Publication 1346 October 1, 2011 Part 1 Page 161
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

4. Below are examples of Name Control for Native Americans: 

Individual Name Name Control General Rule

a. Earline Old Person OLDP a. Native American surnames may 

 Spike Big Horn BIGH contain several words. 

 Spike Bighorn BIGH 

 Mary Between Lodges BETW 

 Gail George Moonface GEOR 

 Night & James Lou NOTE: Begin the Name Control 

 Mary Her Many Horses HERM with the first word of the 

 surname (unless the taxpayer is 

 already established with a 

 different name control that 

 agrees with the name control 

 from the Social Security 

 Administration (SSA)). 

 5. Below are examples of Name Controls for Estates: 

 Individual Name Name Control General Rule 

a. Frank Walnut, Estate WALN a. The Name Control is the first 

 Alan Beech, Exec. four characters of the 

 Estate of Jan Popular POPU individual’s last name. 

 Jane J. Maple Estate MAPL NOTE: The decedent’s name may be followed by Estate on the name line. 

Publication 1346 October 1, 2011 Part 1 Page 162
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format

 1. Name Line 1 (SEQ 0060) of Form 1040/1040A/1040EZ/1040-SS (PR) can have no 

leading or consecutive embedded spaces. The only characters allowed are 

alpha, ampersand (&), hyphen (-), less-than sign (<), and space. The leftmost position must be alpha. The less-than sign replaces the intervening 

 space to identify the primary taxpayer's last name. 

 2. The hyphen (-) and less-than sign (<) cannot be preceded by or followed 

 by a space. 

 

 3. The ampersand (&) must be followed by a space then alpha. 

 4. All apostrophes (') and any other punctuation characters, except the 

hyphen (-), must be omitted from names and the alphabetic characters 

 shifted to the left in their place (e.g., O'Shea = OSHEA). 

 5. Numeric characters in name components must be replaced by alphabetic 

 Roman Numerals (e.g., Charles 3rd = CHARLES III). 

 6. When a suffix such as “JR” or “III” is part of the name, enter a 

 less-than sign (<) between the suffix and the last name. Do not enter 

 a space before or after any less-than sign; the less-than sign takes 

the place of a space. 

Titles such as “M.D.” or “Ph. D.”, which are not part of a given name, 

may be omitted.

 7. Name Line 1 CANNOT CONTAIN MORE THAN 35 CHARACTERS. 

 If information in Name Line 1 exceeds 35 characters, truncate using the 

following priority: 

 a. Substitute the initial for the second given name. 

 b. Omit the second initial of the secondary taxpayer, if necessary. 

 c. Omit the second initial of the primary taxpayer, if necessary. 

 d. Substitute initials for the secondary taxpayer's given name. 

 e. Substitute initials for the primary taxpayer's given name. 

Publication 1346 October 1, 2011 Part 1 Page 163
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format continued

 8. Enter taxpayer names as follows: 

 a. For one taxpayer: Enter first name, a space, middle name or middle 

 initial, a less-than sign (<), last name. (The last name of the 

 individual must be contained within this name line field.) If there 

 is a suffix, enter a less-than sign (<) between the last name and the 

suffix. 

b. For two taxpayers with same last name: Joint returns must contain 

one ampersand (&) between taxpayers' first names. The taxpayer whose 

first name is associated with the Primary SSN used on the return must 

be entered first, and the last name of that taxpayer must be identified 

by a preceding less-than sign (<). 

 c. For two taxpayers with different last names: If the spouse uses a 

 different last name, enter the primary taxpayer's first and last names 

 as above for one taxpayer's name, but after the last name, add another 

less-than sign (<) followed by an ampersand and the full name of the 

 spouse. A maximum of two less-than signs are permitted. Any suffixes 

should follow the primary taxpayer's last name only. 

 Examples:* Enter as: 

 John C. (Brown), III JOHN C<BROWN<III 

 John M. (Brown), M.D. JOHN M<BROWN 

 Henry A. (Carter) HENRY A<CARTER 

 Frank N. (De Porta) FRANK N<DE PORTA 

 Timothy (Jackson), 2nd TIMOTHY<JACKSON<II 

 Carl A. (Jones) & Angie Myer CARL A<JONES<& ANGIE MYER 

 Charles (Jones) & Diane D. Jones, M.D. CHARLES & DIANE D<JONES 

 Florence E. (Jones) MD FLORENCE E<JONES 

 Alfred (Newman), Minor ALFRED<NEWMAN<MINOR 

 James R. (O'Donnell) JAMES R<ODONNELL 

 James (Oliver-Keogh), 3rd JAMES<OLIVER-KEOGH<III 

 Lillie B. (Owen-Smith) LILLIE B<OWEN-SMITH 

 J. B. (Smith) Jr. & Ann Trent J B<SMITH<JR & ANN TRENT 

 John A. (Smith), III & Ann Smith, M.D. JOHN A & ANN<SMITH<III 

 John A. and Jane B. (Smith) 

 JOHN A & JANE B<SMITH 

d. For other than Joint Return and deceased taxpayer: Enter the 

 literal “DECD” after the surname of the deceased taxpayer 

 (e.g., John A<Doe<DECD or John A<Doe<JR DECD). 

 

e. For a Joint Return with the same last name and Primary taxpayer is deceased: Enter the literal “DECD” after the first name and/or 

initial of the deceased taxpayer (e.g., John A DECD & Jane B<Doe 

or John A DECD & Jane B<Doe<JR). 

f. For a Joint Return with the same last name and Secondary taxpayer 

 is deceased: Enter the literal “DECD” after the first name and/or 

 initial of the deceased taxpayer (e.g., John A & Jane B DECD<Doe 

 or John A & Jane B DECD<Doe<SR). 

Publication 1346 October 1, 2011 Part 1 Page 164
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format continued

g. For a Joint Return with different last names and either the Primary OR the Secondary taxpayer is deceased: Enter the 

Literal “DECD” after the surname of the deceased taxpayer 

(e.g., John A<Doe<DECD & Jane B Smith or John A<Doe<III DECD 

& Jane B Smith; John A<Doe<& Jane B Smith DECD or 

John A<Doe<JR & Jane B Smith DECD). 

h. For a Joint Return with the same last name and both taxpayers 

 are deceased: Enter the literal “DECD” after the first name 

 and/or initial of the deceased taxpayer (e.g., John A DECD 

 & Jane B DECD<Doe or John A DECD & Jane B DECD<Doe<JR). 

i. For a Joint Return with different last name and both taxpayers are deceased: Enter the literal “DECD” after the surname of the 

deceased taxpayer (e.g., John A<Doe<DECD & Jane B Smith DECD or 

John A<Doe<SR DECD & J B Smith DECD). 

 * Parentheses indicate the last name of the taxpayer with Primary SSN. 

Publication 1346 October 1, 2011 Part 1 Page 165
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.03 Street Address Format

 1. The Street Address (SEQ 0080) of Form 1040/1040A/1040EZ/1040-SS (PR) 

 contains the house number and street, route number, post office box, 

 or box number. Enter college, building, or post office branch as the 

 address if no other mailing address is given. If there is no address 

information, the literal "NONE" must be entered in the Street Address field. 

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

 apartment, house, P.O. Box, or route. 

 3. Always add "ST", "ND", "RD", "TH" to a numbered street or avenue. 

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

 4. Enter one-half as 1/2 (no spaces). 

 5. Plurals for apartment, avenue, road, street, etc., are entered as APTS, 

 AVES, RDS, STS, etc. 

 6. Replace a period with a space. 

 7. For military overseas addresses, enter the letters "APO" or "FPO" in the 

 first three left-most positions of the City field. Refer to Attachment 4 

 for list of valid APO/FPO City/State/Zip Codes. 

 8. Words may be abbreviated unless the word is a proper name. Refer to 

Attachment 2 for list of acceptable abbreviations. 

 Examples: Enter as: 

 3 Ave. 3RD AVE 

 Circle Drive CIRCLE DR 

 Lane Building LANE BLDG 

 Northeast Street NORTHEAST ST 

 South Court Street S COURT ST 

 Third Street THIRD ST 

Publication 1346 October 1, 2011 Part 1 Page 166
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.04 Name Line 2 Format

Name Line 2 (SEQ 0070) of Form 1040/1040A/1040EZ/1040-SS (PR) is used for a street 

address that requires two lines or for an "in care of" address (e.g. on decedent returns). Caution should be used to ensure personal information (i.e. Social 

Security Number, occupation) is not erroneously entered in the Name Line 2 field. 

 Example 1: Mr. John Jones 

 In care of Alice B. Smith 

 801 Brown St. 

 Enter As: JOHN JONES (Primary First Name, Primary Last Name) 

 % ALICE B SMITH (Name Line 2) 801 BROWN ST (Street Address) 

 Example 2: Mr. John Jones DECD In care of Alice B. Smith Exec 801 Brown St. 

 Enter As: JOHN JONES DECD (Primary First Name, Primary Last Name) 

 % ALICE B SMITH Exec. (Name Line 2) 

 801 BROWN ST (Street Address) 

If two addresses are present, enter the actual mailing address in the Street 

Address field. Enter the post office box in the Street Address field only if 

the post office does not deliver mail to the street address. The remaining 

address should be entered in the Name Line 2 field. Do not enter a post office 

box in the Name Line 2 field. 

 Example 3: Mr. John Jones 

 80 Erie Street Apartment 5 

 Great Lakes Resort 

 Enter As: JOHN JONES (Primary First Name, Primary Last Name) 

 GREAT LAKES RESORT (Name Line 2) 80 ERIE ST APT 5 (Street Address) 

 Example 4: Mr. John Jones 

 1 Lost Way 

 P.O. Box 1502 

 Enter As: JOHN JONES (Primary First Name, Primary Last Name) 

 1 LOST WAY (Name Line 2) PO BOX 1502 (Street Address) 

 Example 5: Mr. John Jones 

 P.O. Box 150 

 State University 

 Enter As: JOHN JONES (Primary First Name, Primary Last Name) 

 STATE UNIVERSITY (Name Line 2) 

 PO BOX 150 (Street Address) 

Publication 1346 October 1, 2011 Part 1 Page 167
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 

The business Name Control consists of four alpha and/or numeric characters. 

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

the Name Control. The Name Control can have fewer than four characters. 

Blanks may be present only as the last two positions of the Name Control. 

1. Individuals (Sole Proprietorships)

 Always use the first four characters of the individual's (sole 

 proprietor's) last name. 

 Examples: 

 Name Control Underlined Name Control

 Arthur P. Aspen ASPE 

 Jane & Mark Hemlock HEML 

 The Sunshine Cafe 

 John and Mary Redwood REDW 

2. Estates

 Always use the first four characters of the last name of decedent. 

 The last name of the decedent may be followed by the word "Estate" 

 in the first name line. 

 Examples: 

 Name Control Underlined Name Control

 Estate of Jay Gold GOLD 

 Homer J. Maroon Estate MARO 

 Frank White Estate WHIT 

 Alan Baker Exec. 

Publication 1346 October 1, 2011 Part 1 Page 168
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 continued 

3. Partnerships

 Determine the Name Control using the following order of selection: 

 a. Derive the Name Control for partnership entities from the trade 

 or business name of the partnership. Omit the word "The" when it is 

 followed by more than one word. Include the word "The" when it is 

 followed by only one word. 

 Examples: 

 Name Control Underlined Name Control

 Alabaster Group ALAB 

 B.J Fuschia, M.L. Magenta, & 

 R. T . Indigo Ptrs. 

 The Green Parrot GREE 

 Harold J. Crimson & HOWA 

 Bernard L. Ochre et at Ptr. 

 Howard Azure Development Co. 

 W.P Plum & H.N. Lavender P&LP 

 dba P & L Pump Co. 

 Rose Restaurant ROSE 

 The Blues THEB 

 Violet Drywall Finishers VIOL 

 William Wheat, Gen. Ptr 

 b. If no trade or business name is present, derive the Name Control from 

 the surname of the first listed partner. 

 Examples: 

 Name Control Underlined Name Control

 Burgundy, Olive & Cobalt, Ptrs. BURG 

 Bob Orange & Carol Black ORAN 

 G.H. Orchid et al Ptrs. ORCH 

 A.B., C.D., & E.F. Turquoise TURQ 

Publication 1346 October 1, 2011 Part 1 Page 169
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 continued 

4. Corporations

 a. Use the first four significant characters of the corporation name. 

 Examples: 

 Name Control Underlined Name Control

 11th Street Inc. 11TH 

 Falcon Field Plow Inc. FALC 

 J.R. Oriole Inc. JROR 

 P & P Company P&PC 

 Purple Martin Ltd. PURP 

 RS Corporation RSCO 

 Whippoorwill Homeowners Assn. WHIP 

 Y-Z Drive Co. Y-ZD 

 ZZZ Club ZZZC 

 b. When determining a corporate Name Control, omit the word "The" when it 

 is followed by more than one word. Include the word "The" when it is 

followed by only one word. 

 Examples: 

 Name Control Underlined Name Control

 The Meadowlark Co. MEAD 

 The Swan THES 

Publication 1346 October 1, 2011 Part 1 Page 170
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 continued 

 c. If an individual name contains the following abbreviations, use 

 corporate Name Control rules. 

 SC - Small Corporation 

 PA - Professional Association 

 PC - Professional Corporation 

 PS - Professional Service 

 Examples: 

 Name Control Underlined Name Control

 Carl Sandpiper M.D.P.A. CARL 

 John Waxwing PA JOHN 

 Sam Sparrow SC SAMS 

 d. When the organization name contains the word "Fund" or "Foundation," 

corporate rules still apply. 

 Examples: 

 Name Control Underlined Name Control

 The Joseph Eagle Foundation JOSE 

 Kathryn Canary Memorial Fdn. KATH 

 e. Corporate Name Control rules apply to local governmental organizations 

 and to chapter names of national fraternal organizations. 

 Examples: 

 Name Control Underlined Name Control

 City of Fort Hulsache Board CITY 

 of Commissioners 

 House Assn. Of Beta XI Chapter of HOUS 

 Omicron Delta Kappa 

 Rho Alpha Chapter Epsilon RHOA 

 Alpha Tau Fraternity 

 Waxwing County Employees Association WAXW 

Publication 1346 October 1, 2011 Part 1 Page 171
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 continued 

5. Trusts and Fiduciaries

 Derive the Name Control from the name of the trust, using the following 

order of selection: 

 a. For individuals, use the first four characters of the last name. 

 Examples: 

 Name Control Underlined Name Control

 Richard L. Aster Charitable ASTE 

 Remainder Unitrust 

 Testamentary Trust U/W BALS 

 Margaret Balsam 

 Cynthia Ivy & Laura Iris 

 Donald C. Begonia Trust BEGO 

 FBO Mary, Karen, & Michael Violet 

 Jonathan Periwinkle Irrevocable Trust PERI 

 FBO Patrick Redwood 

 Chestnut Bank TTEE 

 b. For corporations, use the first four characters of the corporate name. 

 Examples: 

 Name Control Underlined Name Control

 Daisy Corp. Employee Benefit Trust DAIS 

 Marigold Association MARI 

 Charitable Lead Trust 

 Morningglory Church Endowment Trust MORN 

 John J. Waxbean, Trustee 

Publication 1346 October 1, 2011 Part 1 Page 172
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 continued 

 c. For numbered trusts and GNMA Pools, use the first digits of the trust 

number disregarding any leading zeros and/or trailing alpha characters. 

 If there are fewer than four numbers, use the letters "GNMA" to complete 

the Name Control. 

 Examples: 

 Name Control Underlined Name Control

 GNMA Pool No. 00100B 100G 

 ABCD Trust No. 001036, 1036 

 Lotusbank TTEE 

 Trust No. 12190, FBO Margaret Lily 1219 

 0020, GNMA POOL 20GN 

 d. If none of the above information is present, use the first four characters 

of the last name of the trustee (TTEE) or beneficiary (FBO). 

 Examples: 

 Name Control Underlined Name Control

 Testamentary Trust BLUE 

 Edward Bluebell TTEE 

 Trust FBO The Cherryblossom Society CHER 

 Trust FBO Eugene Eucalyptus EUCA 

 Michael Tulip Clifford Trust TULI 

 Note: "Clifford Trust" is the name of a type of trust. 

Publication 1346 October 1, 2011 Part 1 Page 173
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

2441 continued 

 6. Other Organizations

 a. The only organization that will always be abbreviated is Parent 

 Teachers Association (PTA). The Name Control is "PTA" plus the 

 first letter of a State, whether or not the state name is present 

 as part of the name of the organization. 

 Examples: 

 Name Control Underlined Name Control

 Parent Teachers Association of PTAC 

 San Francisco 

 Parent Teachers Association PTAG 

 Congress of Georgia 

 b. If the business name contains an abbreviation other than "PTA," 

 the Name Control is the first four characters of the abbreviated 

 name. 

 Examples: 

 Name Control Underlined Name Control

 A.I.S.D AISD 

 R.S.V.P. Post No.245 RSVP 

 c. The Name Control is the first four characters of the national title. 

 Examples: 

 Name Control Underlined Name Control

 Local 210 International Canary Assn. INTE 

 Laborers Union, AFL-CIO LABO 

 Post 3120, Veterans of Space Wars VETE 

 of U.S. Dept. of Georgia 

Publication 1346 October 1, 2011 Part 1 Page 174
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, 1099-R, 499R-2/W-2PR, 

 2441 continued 

 d. When an individual name and corporate name appear, the Name Control 

 is the first four letters of the corporate name. 

 Example: 

 Name Control Underlined Name Control

 Barbara J. Zinnia ZZ Grain Inc. ZZGR 

 e. For churches and their subordinates (i.e., nursing homes, hospitals), 

 derive the Name Control from the legal name of the church. 

 Examples: 

 Name Control Underlined Name Control

 St. Bernard's Methodist Church STBE 

 Bldg. Fund 

 Diocese of Kansas City St. Rose's STRO 

 Hospital 

 St. Silver's Church Diocese of STSI 

 Larkspur 

Publication 1346 October 1, 2011 Part 1 Page 175
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.06 Foreign Employer/Payer Address on Forms W-2/W-2G/1099-R 

 1. Employer/Payer Name Line 2: Foreign Street Address - If none, 

 enter "NONE". 

Employer/Payer Address: Foreign city, province or postal code. 

 Employer/Payer City: Foreign country name. Do not abbreviate 

 the country name. 

 Employer/Payer State: Period (.). 

2. Employee, Recipient/Winners with Foreign Address on Form W-2/ 

 W-2G/1099-R 

 Employee/Recipient/Winner Street Address: Foreign Street Address. 

 If none, enter “NONE”. 

 Employee/Recipient/Winner Address Continuation: Foreign city, 

 province or postal code 

 Employee/Recipient/Winner City: Foreign Country Name. Do not 

 abbreviate country name unless absolutely necessary. 

 Employee/Recipient/Winner State: Enter Period (.). 

Publication 1346 October 1, 2011 Part 1 Page 176
SECTION 8 – STATEMENT RECORDS

.01 General Information

Statement Records are transmitted as part of the tax return and can only be 

used when the Field Description in the Record Layouts contains "STMbnn". 

Statement Records follow the Tax Form, Schedules, Forms and Authentication 

Records and precede the Preparer Note, Election Explanation, Regulatory 

Explanation, State and Summary Records. 

The record layouts for Form 5471, Form 5713 and especially Form 8865 and 

associated schedules contain statement references identified as "Global". 

These statement fields are usually found at the end of the data for a page 

of the form, right before the Record Terminus character. These statements 

are to be used to enter any data for statements/attachments that are 

referenced on the form or in the form instructions but do not have their 

own separate “Statement” field within the record layout. 

See Section 10.02 for Error Reject Codes pertaining to Statement Records. 

See Part 2 Record Layouts for the fields that can contain "STMbnn" and to 

determine how the data fields should be formatted. 

See Part 2 Record Layouts Section 5 for the Statement Record Layout. 

.02 Types of Statement Records

There are two types of Statement Records: 

 1. Optional Statement Records are used only when there are not enough

occurrences in the Record Layouts for all the occurrences of a field 

 needed for a particular schedule or form. An optional Statement Record 

 must contain at least four Statement Lines. Fields that can contain a 

reference to an optional Statement Record are identified in the Record 

 Layouts by an asterisk (*) before the Field Sequence Number. Related 

 fields, which are identified by a plus sign (+), must be included in the 

Statement Record. 

 Example: 

 A taxpayer files Schedule A to claim a deduction for three types of 

 other taxes paid, but the Record Layout for Line 8 of Schedule A only 

 allows for one occurrence of "Other Taxes Type" (SEQ *0130) and "Other 

 Taxes Amount" (SEQ +0135). A statement reference is entered in the 

 field "Other Taxes Type" (SEQ *0130) of Schedule A, and each Statement 

Line (03-05) of the corresponding Statement Record will contain the 

 type and amount for each of the other taxes paid. 

 2. Required Statement Records are used only when a statement of explanation

is necessary. A required Statement Record must contain at least three 

Statement Lines and the second line must be blank. Fields that can 

 contain a reference to a required Statement Record are identified in the 

 Record Layouts by an at-sign (@) before the Field Sequence Number. Unlike 

optional statement fields, which can contain either data or a statement 

reference, required statement fields can contain a statement reference only. 

Publication 1346 October 1, 2011 Part 1 Page 177
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.02 Types of Statement Records continued

 Example: 

 A taxpayer files Schedule A to claim a deduction for interest paid 

 on a mortgage by the taxpayer and another person, but the Form 1098 

 was received by the other person. The taxpayer is required to provide 

 the name and address of the other person. A statement reference is 

 entered in the field "Form 1098 Name/Address" (SEQ @0165) of Schedule A, 

 and the name and address are entered in Statement Line 03 of the 

corresponding Statement Record. 

.03 Statement Record Format

1. Each line of a Statement Record is counted as a separate record and 

 must contain the Byte Count, Start of Record Sentinel, Record ID Group 

 (Fields 0000 through 0006), Statement Data (Field 0010) and the Record 

 Terminus Character. Each line is a fixed-sized record of 123 bytes 

 whether transmitting in fixed or variable format. Delimiters "[" and 

 "]" are not used on statement records. 

 2. Each statement line of the Statement Record contains the 80-character 

 Statement Data. 

 When the total length of the related fields is less than 80 characters, 

 the line must be blank-filled to equal the length of 80 characters. 

 When the total length of the related fields exceeds the 80-character 

 length of the Statement Data (Field 6) of the Statement Record, the 

 information must be provided in two parts. The second part is actually 

 a separate "continuation" Statement Record, which requires a separate 

 statement reference and statement number. Fields that can contain a 

 reference to continuation statement record are identified by an asterisk 

 and a plus sign (*+) before the Field Sequence Number. 

 3. The individual data fields of Statement Records are not keyed to Field 

 Sequence Numbers. Therefore, all data fields must be formatted as fixed 

 length fields, so that the data will appear in the correct positions. 

 If a field contains no data, it must be blank-filled or zero-filled, as 

appropriate. 

 4. Each Statement Reference on the tax return must have a corresponding 

 Statement Record. 

 5. The total number of Statement Records cannot exceed the total number of 

Statement References entered in the tax return. 

Publication 1346 October 1, 2011 Part 1 Page 178
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.03 Statement Record Format continued

 6. A maximum of 30 Statement References can be entered in a tax return. 

 7. A Statement Record can contain a maximum of two pages. The first page 

 can contain a maximum of 50 lines. The second page can contain a maximum 

 of 49 lines. There is an absolute limit of 99 statement lines permitted 

 for each tax return. 

 When the second page of a Statement Record is used, data fields are entered 

 on the first line (LN51) of Page 02 in the same format used for lines 03 - 50 

of Page 01. 

Note: If desired, the line numbering for Page 02 can begin with "LN01", 

 instead of "LN51"; however, do not enter titles and column headings in 

 the first two lines of Page 02, regardless of the line numbering style 

 used. 

 8. The Statement Reference and the corresponding Statement Record contain a 

Statement Number, which can equal any number from 01 to 99. The Statement 

Reference Numbers on the tax return must be in ascending numerical sequence 

 and must be referenced in the same order as the transmission sequence of the 

schedules and forms. A Statement Number cannot be used more than once. 

Note: Although Statement Numbers must be in ascending sequence, they do not 

have to be in consecutive numerical sequence. 

 9. The first line of the first page of a statement record (PG01 LN01) will 

 contain a literal description (title) of the statement record. It is 

recommended that the name and page of the schedule or form precede any 

 other descriptive information entered on this line (e.g., "SCHEDULE B 

PAGE 1 Schedule B Interest Income"). 

10. An optional statement record must contain at least four lines. The 

second line of the first page of an optional statement record (PG01, 

LN02) contains the column headings from the schedule or form (e.g., 

"ST PROP DESCRIP", "DATE.."), with the headings spaced as they would 

appear on the printed form). 

11. Each subsequent line of an optional statement record (LN03 to LN99) 

 contains the related data fields in the format in which they appear in 

the record layouts. It is imperative that the data fields are entered 

in the statement record with the exact length and format defined in the 

record layouts. 

12. A required statement record must contain at least three lines. The 

 second line of a required statement record (LN02) must be blank. 

13. Each subsequent line of a required statement record is used as needed 

for a narrative statement of explanation or to supply any additional 

information required. 

Publication 1346 October 1, 2011 Part 1 Page 179
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records

1. Optional Statement Record - Page 01 and Page 02 (Fixed or Variable 

Format) 

 The following example includes Page 01 and Page 02 of a Statement 

 Record for Schedule B. The Statement Reference Number "STM 01" is 

 entered in the field "Interest Payer 1" (*SEQ 0030) of Schedule B. 

 Page 01 Line 01: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 01 PG01 333003333 LN01 bbbbbbbbbbbbbbbbbb SCHEDULE B INTEREST INCOMEbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 01 of Page 01 contains the name (and page number if present) of 

 the schedule or form and a title describing the information contained 

 in the statement record. Blanks may be placed before the text in 

 Line 01 to "center" the title. 

 Page 01 Line 02: 

 ---------1---------2---------3---------4---------5---------6 

 0123 STM 01 PG01 333003333 LN02 bbbbbbbbbbbbbbbbbb INTEREST PAYERbbbbbbbbbbbbbbbbbbbbbAMOUNTbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 02 of Page 01 contains column titles (headers) for an Optional 

 Statement Record. The spacing of the column titles is determined by 

 the filer, allowing for easy readability. 

 Page 01 Line 03: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 01 PG01 333003333 LN03 FIRST NATIONAL BAN 

 Kbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000000350 bbbbbbbbbbbbbbbb 

 bb# 

 Line 03 is the first line containing data for individual fields. 

 The data fields are entered in the statement lines as they would be 

 entered on the schedule or form. In this example, the first data 

 field is alphanumeric with a length of 50 characters. The information 

 for this field equals 19 characters, including embedded blanks, so the 

remaining 31 characters are blank-filled. 

 The next data field is a signed numeric field with a length of 12 

 characters. A money amount field must contain 11 numeric characters 

 followed by a blank for a positive amount, or by a minus sign for a 

 loss. In this example, the value of the money amount is 350, so the 

 entry is right-justified and zero-filled with eight zeros, allowing 

 for a blank in the 12th position. 

 The total of the maximum lengths of the two data fields in this example 

equals 62 characters (50 + 12). The length of the Statement Data must 

 equal 80 characters, so 18 blanks follow the last character of the 

 second data field. 

Publication 1346 October 1, 2011 Part 1 Page 180
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records continued

 Page 01 Line 04: 

 ---------1---------2---------3---------4---------5---------6 

 0123 STM 01 PG01 333003333 LN04 LOTS OF MONEY MARK 

 ETbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000000200 bbbbbbbbbbbbbbbb 

 bb# 

 Lines 04 - 50 of Page 01 are used to report additional interest. 

 Page 01 Line 50: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 01 PG01 333003333 LN50 CREDIT UNIONbbbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000004800 bbbbbbbbbbbbbbbb 

 bb# 

 In this example, interest has been received from more than 48 payers, 

 so Page 02 of the same Statement Record will be used. 

 Page 02 Line 51: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 01 PG02 333003333 LN51 FORTY NINE SAVINGS 

 AND LOANbbbbbbbbbbbbbbbbbbbbbbb00000006000 bbbbbbbbbbbbbbbb 

 bb# 

 Data fields are entered on the first line (LN51) of Page 02 in the 

 format used for lines 03 - 50 of Page 01. Although "LN51" is used 

 as the number of the first line of Page 02 in this example, the line 

 numbering for Page 02 can begin with "LN01", if desired. In either 

 case, do not enter titles and column headings in the first two lines 

 of Page 02. 

 Lines 51 - 99 (or 01 - 49) of Page 02 are used as needed. 

Publication 1346 October 1, 2011 Part 1 Page 181
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records continued

2. Optional Statement Record (Fixed or Variable Format) 

 The following is an example of the first part of a two-part Statement 

 Record for Schedule E Page 2 Part III. The second part is actually a 

 separate Statement Record with its own Statement Reference Number, but 

 is referred to as a "continuation" Statement Record. 

 For the first part of the Statement Record in this example, the Statement 

Reference Number "STM 02" is entered in the field "Estate/Trust Name A" 

(*SEQ 1790) of Schedule E. 

 Line 01: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 02 PG01 444004444 LN01 SCHEDULE E PAGE 2 

 PART IIIbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 02: 

 ---------1---------2---------3---------4---------5---------6 

 0123 STM 02 PG01 444004444 LN02 COLUM bbbb 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbCOLUMN B bbbb 

N Abbbbbb

 bb

 bb# 

 Line 03: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 02 PG01 444004444 LN03 BROWN bbbb 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb112222222bbbb 

 ESTATEbb

 bb

 bb# 

 Line 04: 

 ---------1---------2---------3---------4---------5---------6 

 0123 STM 02 PG01 444004444 LN04 LANGL bbbb 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb223333333bbbb 

EY ESTATE

 bb

 bb# 

 Line 05: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 02 PG01 444004444 LN05 FORTU bbbb 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb334444444bbbb 

NE ESTATE

 bb

 bb# 

 Line 06: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 02 PG01 444004444 LN06 CHERR bbbb 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb445555555bbbb 

Y TRUSTbb

 bb

 bb# 

Publication 1346 October 1, 2011 Part 1 Page 182
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records continued

 3. Optional Statement Record - Continuation Statement (Fixed or Variable 

 Format) 

 For the Continuation Statement Record in this example, the Statement 

 Reference Number "STM 03" is entered in the field "Passive F8582 Loss" 

(*+SEQ 1807) of Schedule E. 

 Line 01: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 03 PG01 444004444 LN01 SCHEDULE E PAGE 2 

 PART III CONTINUATIONbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 02: 

 ---------1---------2---------3---------4---------5---------6 

 0123 STM 03 PG01 444004444 LN02 COLUMN C COLUMN 

 D COLUMN E COLUMN F bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Lines 03-06 contain data in Column D only; Columns C, E, and F must 

 be zero-filled. 

 Line 03: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 03 PG01 444004444 LN03 00000000000 000000 

 01600 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 04: 

 ---------1---------2---------3---------4---------5---------6 

 0123 STM 03 PG01 444004444 LN04 00000000000 000000 

 00500 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 05: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 03 PG01 444004444 LN05 00000000000 000000 

 01600 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 06: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 03 PG01 444004444 LN06 00000000000 000000 

 03000 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

Publication 1346 October 1, 2011 Part 1 Page 183
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.05 Reporting Money Amount Fields and Totals

The following "total" fields on the tax form, schedules, and forms should 

reflect the total of the money amount fields reported on the related Statement 

Record. If a Statement Record is not present, the applicable money amount 

should be entered in the specific field and repeated in the "total" field. 

Schedule/Form SEQ # Identification

Form 1040 Page 1 0590 Total Other Income 

 0697 Total Alimony Paid 0735 Total Other Adjustments 

Form 1040 Page 2 1136 F8882 Literal 

Schedule A 0140 Total Other Taxes Amount 

 0410 Total Unreimbursed Employee Business Expense Amount 

 0435 Total Other Expenses 

 0495 Total Other Expenses 

Schedule B 0025 Total Seller Financed 

 Mortgage Amount 

Form 6198 0040 Total Other Gain/Loss 

Publication 1346 October 1, 2011 Part 1 Page 184
SECTION 9 - VALIDATION – TRANSMISSION RECORDS

Balance Due Returns and Refund Returns can be included in the same transmission. 

If any of the following reject conditions exist in a Transmission Record, 

the entire transmission will be rejected. 

For a detailed description of Error Reject Codes, see Publication 1346 

Attachment 1. 

.01 General Transmission Reject Conditions

 

 ERC 0805, 0823, 0825 

.02 TRANS Record A (TRANA) Reject Conditions

ERC 0439, 0824 

.03 RECAP Record Reject Conditions

 ERC 0830, 0831, 0832, 0840 

Publication 1346 October 1, 2011 Part 1 Page 185
SECTION 10 - VALIDATION - TAX RETURN

.01 General Reject Conditions

For a detailed 

 Attachment 1.

description of Error Reject Codes, see Publication 1346 

 ERC 0001, 0010, 0014, 0030, 0033, 0034, 0035, 0044, 0045, 0500, 0501, 

 0502, 0503, 0504, 0505, 0506, 0507, 0508, 0509, 0510, 0511, 0512, 0513, 

 0514, 0515, 0516, 0517, 0520, 0521, 0524, 0525, 0526, 0527, 0528, 0600, 

 0999 

.02 Statement Record Reject Conditions

ERC 0005, 0050, 0051, 0052, 0053 

.03 Tax Return Record Identification (Record ID) Reject Conditions

 ERC 0003, 0028, 0029, 0031, 0032, 0060, 0061, 0062, 0064, 0529 

 

Publication 1346 October 1, 2011 Part 1 Page 186
SECTION 10 - VALIDATION - TAX RETURN

.04 Tax Return Carry-Forward Lines

In general, the amount on the Tax Form (Form 1040 and Form 1040A) must equal 

the amount carried from the following schedules and forms. Refer to the 

specific Error Reject Code in Section 11 or Attachment 1 for exceptions and 

additional conditions pertaining to the Error Reject Code. 

 Field on the Tax Form: Field from the Schedule or Form:

ERC SEQ# Identification Sch/Frm SEQ# Identification

0076: 0380 Taxable Interest = Sch B/ 0290 Taxable Interest 

0077: 0394 Total Ordinary = Sch B/ 0525 Total Ordinary 

 Dividends Dividends 

0099: 0440 Business Income/Loss = Sch C 0710 Net Profit (Loss) plus Sch C-EZ 0710 Net Profit 

0078: 0450 Capital Gain/Loss = Sch D 2400 Combined Net Gain/Loss 

 or 

 2540 Allowable Loss 

0081: 0470 Other Gain/Loss = 4797 1030 Redetermined Gain/Loss 

0079: 0510 Rent/Royalty/Part/ = Sch E 1150 Total Income or Loss 

 Estates/Trusts Inc or 

 2010 Total Supplemental 

 Income (Loss) 

0140: 0520 Farm Income = Sch F 0680 Net Farm Profit or Loss 

0457: 0577 Housing/Foreign Earned = 2555 1260 Max. Housing and 

 Income Exclusion Amount Foreign Earned Inc. 

 Exclusions plus 2555EZ 1260 Max. of Foreign Earned 

 Inc. Exclusion 

0080: 0637 Current Year Moving = 3903 0180 Moving Exp Deduction 

 Expenses 

0195: 0640 Self-Employed Deduction = Sch SE 0165 Deduction for 1/2 of 

 Schedule SE Self Employment Tax 

0459: 0721 Other Adjustment Amount = 2555 1310 Total Housing Deduction 

0082: 0789 Total Itemized or = Sch A 0520 Total Deductions 

 Standard Deduction 

0392: 0820 Taxable Income = Sch J 0010 Taxable Income 

0251: 0820 Taxable Income = 8615 0100 Child Taxable Income 

0261: 0857 Form 8814 Amount = 8814 0295 Form 8814 Tax 

0252: 0915 Tax (Form 1040) = 8615 0290 Form 8615 Tax 

 or 

 0860 Tax (Form 1040A) 

Publication 1346 October 1, 2011 Part 1 Page 187
 

SECTION 10 - VALIDATION - TAX RETURN

.04 Tax Return Carry-Forward Lines (continued)

 Field on the Tax Form: Field from the Schedule or Form:

ERC SEQ# Identification Sch/Frm SEQ# Identification

 

0110 0915 Tax = Sch J 0220 Subtract Line 21 from Line 17 0083: 0925 Credit for Child & = 2441 0339 Credit for Child & 

 Dependent Care Dependent Care 

0084: 0930 Credit for Elderly or = Sch R 0290 Credit 

 Disabled (Form 1040A) 

0087: 0918 Alternative Minimum Tax = 6251 0400 Alternative Minimum Tax 

0492: 0988 Residential Energy = 5695 0175 Nonbusiness Energy Property | Credit

 0335 Residential Energy Efficient 

Property Credit |

 

 

0086: 1040 Self Employment Tax = Sch SE 0160 Self-Employment Tax 

0115: 1080 Unreported Social = 4137 0300 F1040 Social Security 

 Security Medicare Tax Medicare Tax on Tips 

 plus = 8919 0390 F1040 Social Security Medicare Tax on Wages 

0112: 1100 Tax on Retirement Plans = 5329 0078 Additional Tax on Early Distributions 

 plus 0091 Additional Tax on Certain Distr from 

 Educ Accts plus 0160 Excess Contributions 

 Tax on Traditional IRA plus 0280 Excess Contributions Tax on Roth IRA plus 

 0570 Excess Contribution Tax on Ed IRA 

 plus 0660 Excess Contributions Tax on MSA 

 0750 Excess Contributions  plus 

 Tax on HSA plus 0850 Tax on Excess Accumulations 

Publication 1346 October 1, 2011 Part 1 Page 188
SECTION 10 - VALIDATION - TAX RETURN

.04 Tax Return Carry-Forward Lines (continued)

Field on the Tax Form: Field from the Schedule or Form:

ERC SEQ# Identification Sch/Frm SEQ# Identification

0221: 1105 Advanced EIC Payments = W-2 0200 Advance EIC Payment 

 (Form 1040A) 

0236: 1109 Fm W-2, Sch H & Fm 5405 = Sch H 0140 Total Taxes Less 

 Total Advance EIC Payments plus 

 0240 FUTA Tax 

 plus |

 

0236: 1107 = 5405 0470 Repayment Amount | First-Time Homebuyer

Credit and Repayment 

Of the Credit 

1136: 1175 Making Work Pay Credit = Sch M 0230 Making Work Pay Credit 

0374: 1187 Additional Child = 8812 0140 Additional Child 

 Tax Credit Tax Credit 

0902: 1189 American Opportunity = 8863 0540 Refundable American Credit Opportunity Credit 

 

 

0420: 1200 Credit for Federal = 4136 4360 Total Income Tax 

 Tax on Fuels Credit Amount 

0426: 1210 Other Payments = 2439 0230 Tax Paid by Regulated 

Investment Company 

 plus 

 

 = 8885 0250 Health Coverage Tax 

 Credit 

 plus 

 = 8801 0279 Current Year Refundable 

 Credit 

 0136: 1300 ES Penalty Amount = 2210 0245 Underpayment Penalty/ 

 Short Method or 

 0671 Total Underpayment 

 Penalty or 

 = 2210F 0180 Underpayment Penalty/ Farmers Fisherman 

Publication 1346 October 1, 2011 Part 1 Page 189
SECTION 10 - VALIDATION - TAX RETURN

.04 Tax Return Carry-Forward Lines (continued)

In general, the amounts on the following schedules and forms must be equal. 

Refer to the specific Error Reject Code in Section 11 or Attachment 1 for 

exceptions and additional conditions pertaining to the Error Reject Code. 

ERC Sch/Frm SEQ# Identification Sch/Frm SEQ# Identification

0170: Sch A 0390 Casualty/Theft Loss = 4684 0451 Line 17 from Line 16 

0280: Sch B 0289 Excludable Savings = 8815 0290 Excludable Savings 

 Bond Interest Bond Interest 

0186: Sch C 0703 Total of Home = 8829 0450 Schedule C 

 Business Expense Allowable Expenses 

0180: Sch E 1991 Net Farm Rental = 4835 0610 Net Farm Rent Profit 

0184: Income/Loss and/or 0630 Net Farm Rent (Loss) 

0171: 4797 0440 Gain/Loss for = 4684 1120 Loss Equal to or 

 Entire Year Smaller than Gain 

 (Form 4684 Sec B Gain) 

 0251: 8615 0100 Child Taxable Income = 1040/ 0820 Taxable Income 

 1040A 

Publication 1346 October 1, 2011 Part 1 Page 190
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

The first eight sub-sections of Section 11 contain Error Reject Codes pertaining 

to the tax form, organized as follows: 

 11.01 Tax Form - Forms 1040, 1040A, 1040EZ and 1040-SS (PR) 11.02 Forms 1040, 1040A and 1040EZ 

 11.03 Direct Deposit Information - Forms 1040, 1040A, and 1040EZ 11.04 Forms 1040 and 1040A only 11.05 Form 1040 only 11.06 Form 1040A only 1 11.08 Form 1040-SS (PR) 1.07 Form 1040EZ only 

The remaining four sub-sections include Error Reject Codes for the following: 

 11.09 Specific Schedules 

11.10 Specific Forms 11.11 Short Term Capital Gain/Loss (STCGL) and 

 Long Term Capital Gain/Loss (LTCGL) 

11.12 Authentication Record 11.13 State Records 

 11.14 Summary Record 

For a detailed description of Error Reject Codes, see Publication 1346, 

Attachment 1.

.01 Tax Form - Form 1040, Form 1040A, Form 1040EZ and Form 1040-SS (PR) 

 ERC 0004, 0006, 0007, 0016, 0019, 0020, 0021, 0022, 0023, 0024, | 

 0071, 0105, 0126, 0233, 0234, 0299, 0531, 0532, 0610, 0611, 0612, 0613, 

 0614, 0615, 0767, 0770, 1014, 1119, 1156 

.02 Form 1040, Form 1040A, and Form 1040EZ 

 

 ERC 0063, 0072, 0075, 0103, 0104, 0108, 0109, 0146, 0192, 0204, 0295, 0300, 0303, 0409, 0417, 0418, 0600, 0606, 0614, 0617, 0709, 0769, 0947, 1015, 1016, | 

1019, 1025, 1026, 1032, 1033, 1034, 1035, 1037, 1038, 1048, 1049, 1051, 1068 1137, 1240 |

 

.03 Direct Deposit Information for Form 1040, Form 1040A, and Form 1040EZ 

 ERC 0019, 0105, 0233, 0234, 1111, 1119 

 

.04 Form 1040 and Form 1040A 

 ERC 0008, 0011, 0012, 0037, 0041, 0043, 0065, 0066, 0067, 0068, 0069, 0070 | 

 0073, 0076, 0077, 0083, 0088, 0096, 0111, 0114, 0116, 0121, 0127, 

 0128, 0129, 0131, 0136, 0138, 0158, 0164, 0177, 0188, 0191, 

 0198, 0200, 0243, 0252, 0281, 0370, 0372, 373, 0374, 0382, 0 0384, 0386 , 0388, 0389, 0423, 0424, 0448, 0533, 0541, 0544, 0563, 0902, 0931, 0932, | 

 0933, 0934, 0935, 0936, 0937, 0938, 0939, 0940, 0941, 0942, 0943, 0944, | 

 0945, 0946, 0967, | 

 

.05 Form 1040 

 ERC 0002, 0079, 0080, 0081, 0082, 0086, 0087, 0089, 0097, 0099, |

 0110, 0112, 0115, 0120, 0132, 0135, 0140, 0145, 0150, 0175, 0176, 0178, 

 0189, 0196, 0236, 0245, 0246, 0247, 0260, 0263, 0268, 0270, 0277, |

 0287, 0353, 0354, 0360, 0361, 0362, 0364, 0420, 0426, 0428, 0447, 0454, |

 0456, 0457, 0458, 0459, 0486, 0492, 0494, 0495, 0656, 0663, 0666, 0717, 

 0718, 0721, 0722, 0778, 0779, 0790, 0791, 0900, 0901, 0903, 1071, 1074, 

 1087, 1088, 1094, 1199, 1124, 1230 

 

Publication 1346 October 1, 2011 Part 1 Page 191
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.06 Form 1040A

 ERC 0038, 0084, 0119, 0946 | 

.07 Form 1040EZ

 ERC 0039, 0159, 0160, 0162, 0194, | 

.08 Form 1040-SS (PR) 

 0001, 0008, 0069, 0531, 0533, 0544, 0563, 0615, 1246, 

 1247, 1248, 1249,1250, 1251, 1252, 1253, 1254, 1255 

 

Publication 1346 October 1, 2011 Part 1 Page 192 
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.09 Error Reject Codes for Schedules

 1. Schedule A

 ERC 0015, 0025, 0113, 0170, 0173, 174, 0197 | 

 2. Schedule B 

 ERC 0280 

 3. Schedule C

 ERC 0098, 0100, 0117, 0149, 0183, 0185, 0187, 0254 | 

 4. Schedule C-EZ

 ERC 0036, 0185, 0240, 0241, 0242 | 

 5. Schedule D

 

 ERC 0078 

 

 6. Schedule E

 ERC 0102, 0106, 0184, 0286 

 7. Schedule EIC

 ERC 0201, 0202, 0203, 0205, 0206, 0207, 0216, 0217, 0218, 0222, 0476, 

 0501, 0506, 0534, 0535 

 8. Schedule F

 ERC 0141, 0142, 0143, 0182 

 9. Schedule H

 ERC 0208, 0209, 0210, 0211, 0212, 0213, 0214, 0215, 0219, 0220, 0223, 

 0224, 0225, 0226, 0227, 0228, 0229, 0235, 0238 

10. Schedule J 

 ERC 0390, 0391, 0392, 0393 

 -| 

 -| 

11. Schedule R 

 ERC 0085, 0133, 0163 

12. Schedule SE

 ERC 0046, 0047, 0107, 0195, 0199 

Publication 1346 October 1, 2011 Part 1 Page 193
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms

 1. Form T

 ERC 0985, 0986, 0987, 0988 

 2. Form W-2

 

 ERC 0122, 0123, 0139, 0290, 0291, 0295, 0616 | 

 3. Form W-2G

 ERC 0124, 0290, 0292, 0294, 0616 

 

 4. 499R-2/W-2PR Record 

 Only Field Format validations apply. 

 5. Foreign Employer Compensation/Pension Record

 ERC 0411, 0412, 0413, 0414, 0415, 0423, 0424 6. Form 970

 Only Field Format validations apply. 

 7. Form 982

 ERC 0782, 0783, 0784 

 8. Form 1098C 

 ERC 0375 

 9. Form 1099-R

 ERC 0125, 0290, 0293, 0616 

 10. Form 1116

 ERC 0230, 0231, 0232, 0971, 0972, 0973, 0974, 0975, 0977 

 

 11. Form 1310 

 ERC 0518, 1000, 1001, 1002, 1003, 1004, 1005, 1006, 1007, 1008, 

 1009, 1010, 1011, 1012, 1013, 1017, 1018, 1036 

 12. Form 2106 and Form 2106-EZ 

 ERC 0048, 0049, 0237 

 13. Form 2120

 ERC 0702, 0703, 0706, 0707, 0708 

 14. Form 2210 and Form 2210F

 ERC 0147, 0148 

 

Publication 1346 October 1, 2011 Part 1 Page 194
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 15. Form 2439 

 ERC 0785, 0786 

 16. Form 2441 

 ERC 0074, 0093, 0095, 0137, 0239, 0296, 0297, 0298, 0914 17. Form 2555 and Form 2555EZ

 ERC 0406, 0452, 0453, 0455, 0460, 0461, 62, 0463, 0464, 0465, 466, 04 0 

 0467, 0468, 0469, 0470, 0471, 0472, 0473, 0474, 0475, 0477, 0478 

 18. Form 3468

 ERC 0723, 0727, 0728 

 19. Form 3800

 

 ERC 0725, 0729, 0730, 0731, 0738, 0739, 0741, 0742, 0743, | | 

 20. Form 3903

 Only Field Format validations apply. 

 21. Form 4136

 ERC 0421, 0422, 1400, 1401, 1402, 1403, 1404, 1405, 1406, 1407, 1408, 

 1409, 1410, 1411, 1412, 1413, 1414, 1415, 1416, 1417, 1418, 1419, 1420, 

 1421, 1422, 1425, 1429, 1430, 1431, 1432, 1433, 1434, 1435, 1436, 1437, 

 1438, 1439, 1440, 1441, 1442, 1443, 1444, 1445, 1446, 1447, 1448, 1449, 

 1450, 1451, 1453, 1454, 1455, 1456, 1457, 1458, 1459, 1460, 1461, 1462, 1465, 1466, 1467, 1468, 1470, 1473, 1474, 1475, 1476, 1477, 1478, 1480, 

 1481, 1482, 1483, 1484, 1485, 1486, 1489, 1490, 1491, 1492, 1493, 1494, 

 1495, 1496, 1497, 1498, 1499

 22. Form 4137

 ERC 0017, 0054, 0059 

 23. Form 4255

 Only Field Format validations apply. 

 24. Form 4562

 ERC 1105, 1106, 1107 

 25. Form 4563 

 ERC 0406, 0496, 0615 

 26. Form 4684

 ERC 1120, 1121 

Publication 1346 October 1, 2011 Part 1 Page 195
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 

 

 27. Form 4797

 ERC 0171, 0667 

 

 28. Form 4835

 ERC 0180, 0181 

 29. Form 4952

 ERC 0101 

 30. Form 4970

 

 ERC 0277 

 31. Form 4972

 ERC 0271, 0272, 0275, 0276, 0279 

 32. Form 5074 

 ERC 0406, 0615 

 33. Form 5329

 ERC 0018, 0057, 0058, 0118 

34. Form 5405 Page 2 

 ERC 0546, 1190, 1191, 1192, 1193, 1194, 1195, 1196, 1197 |

35. Form 5471 

 ERC 0632, 0633 

36. Schedule J (Form 5471) 

 Only Field Format validations apply. 

 37. Schedule M (Form 5471) 

 Only Field Format validations apply. 

38. Schedule O (Form 5471) 

 Only Field Format validations apply. 

 39. Form 5695 

 0479, 0489, 0492, 0497, 0498, 0659, 0660, 0665 | 

40. Form 5713 

 Only Field Format validations apply. 

Publication 1346 October 1, 2011 Part 1 Page 196
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

41. Schedule A (Form 5713) 

 Only Field Format validations apply. 

42. Schedule B (Form 5713) 

 Only Field Format validations apply. 

43. Schedule C (Form 5713) 

 Only Field Format validations apply. 

 44. Form 5884

 Only Field Format validations apply. 45. Form 5884-B | 

 ERC 0608, 0609, 0618, 0649, 0651, 0652 |

 45. Form 6198

 Only Field Format validations apply. 

 46. Form 6251

 ERC 0930 47. Form 6252

 ERC 0094

 48. Form 6478

 ERC 0744, 0745 | 

 49. Form 6765 

 0673, 0747, 0748 

 50. Form 6781 

 ERC 0700, 0701 

 51. Form 8082 

 ERC 0711, 0712, 0713 

 52. Form 8275 

 Only Field Format validations apply. 

 53. Form 8275-R 

 Only Field Format validations apply. 

 54. Form 8283

 ERC 0908, 0909, 0910, 0911, 0912, 0913 

Publication 1346 October 1, 2011 Part 1 Page 197
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 

 55. Form 8379

 ERC 0619, 0620, 0621, 0622, 0623, 0624, 0625, 0626, 0627, 0628, 0629, |

 0630, 0631, 0634, 0635, 0645 0649, 0651, 0652. |

 

 56. Form 8396

 Only Field Format validations apply. 

 57. Form 8582

 Only Field Format validations apply. 

 58. Form 8582-CR 

 ERC 0435, 0436, 0437 

 59. Form 8586 

 ERC 0653, 0654 

 60. Form 8594

 

 ERC 1050 

 

 61. Form 8606

 ERC 0055, 0056, 0449, 0450, 0451 

 62. Form 8609-A 

 

 ERC 0915, 0916 

 63. Form 8611 

 Only Field Format validations apply. 

 64. Form 8615

 ERC 0006, 0251, 0253, 0255, 0256, 0257, 0258 

 65. Form 8621

 ERC 0768, 0771, 0772, 0773, 0775, 0776, 0777 

 

 66. Form 8689

 ERC 0406, 0615 

 67. Form 8697

 ERC 0519, 0715, 0716 

Publication 1346 October 1, 2011 Part 1 Page 198
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 68. Form 8801

 

 ERC 0656 

 69. Form 8812

 

 Only Field Format validations apply. 

 70. Form 8814

 ERC 0006, 0261, 0262, 0264, 0265, 0266, 0267 

 71. Form 8815

 ERC 0282, 0283 

 72. Form 8820

 Only Field Format validations apply. 

 73. Form 8824 

 Only Field Format validations apply. 

 74. Form 8826

 ERC 0751, 0752 

 75. Form 8828

 

 ERC 0288 

 76. Form 8829

 ERC 0186, 0193 

 77. Form 8833

 

 ERC 0406, 0615 

 

 

 78. Form 8845 

 Only Field Format validations apply. 

 79. Form 8846 

 Only Field Format validations apply. 

 

 

Publication 1346 October 1, 2011 Part 1 Page 199
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 80. Form 8853

 ERC 0350, 0351, 0352, 0358, 0359, 0363 

 81. Form 8859

 Only Field Format validations apply. 

 

 82. Form 8862

 ERC 0602, 1303, 1305 

 83. Form 8863

 ERC 0378, 0379, 0380, 0381, 0383, 0385, 0387, 0512, 0528 

84. Form 8864

 Only Field Format validations apply. 

85. Form 8865

 ERC 0636, 0637, 0638, 0639, 0640, 0641, 0642, 0643, 0644, 0646, 

 0647, 0648, 0655, 0661, 0662 

 86. Schedule K-1 (Form 8865) 

 Only Field Format validations apply. 

 

87. Schedule O (Form 8865)

 Only Field Format validations apply. 

 88. Schedule P (Form 8865) 

 Only Field Format validations apply. 

 89. Form 8866 

 ERC 0607

90. Form 8873 

 ERC 0950, 0951, 0952, 0953, 0954, 0955, 0956, 0957 

91. Form 8874

 Only Field Format validations apply. 

92. Form 8880 

 ERC 0165, 0166 

Publication 1346 October 1, 2011 Part 1 Page 200
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 93. Form 8881 

 ERC 0764

94. Form 8882

 Only Field Format validations apply. 

 

 95. Form 8885

 

 ERC 1070, 1072, 1073, 1075, 1076 

96. Form 8886 

 Only Field Format validations apply. 

 

97. Form 8888 

 ERC 1102, 1109, 1110, 1112, 1113, 1114, 1115, 1116, 1117, 1118, 1141, 

 1142, 1143, 1144, 1145, 1146 

 98. Form 8889

 ERC 1085 

 99. Form 8891

 ERC 0406, 0615, 1200, 1201, 1202, 1203, 1204, 1205 

 100. Form 8896

 Only Field Format validations apply. 

 101. Form 8900 

 Only Field Format validations apply. 

 102. Form 8903

 Only Field Format validations apply. 

 103. Form 8906 

 Only Field Format validations apply. 

 104. Form 8907 

 Only Field Format validations apply. 

 

 105. Form 8908 

 Only Field Format validations apply. 

 106. Form 8909 Only Field Format validations apply. 

Publication 1346 October 1, 2011 Part 1 Page 201
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 

 107. Form 8910 

 ERC 1271, 1274, 1277, 1278 | 

 

 108. Form 8911 

 Only Field Format validations apply. 

 

 109. Form 8912

 Only Field Format validations apply. 

 

 110. Form 8917 

 ERC 0038, 0968, 0989, 0990, 0991, 0992, 0993, 0994, 0995, 0996, |

 0997, 0998 

 

 111. Form 8919

 ERC 1228, 1229, 1231, 1232, 1233 

 112. Form 8930 

 ERC 1234, 1235 

113. Form 8936 | 

 ERC 1279 | 

 114. Form 8938 |

 ERC 0425, 0427, 0431, 0432, 0433, 0442, 0447 |

 115. Form 8941

 ERC 0733, 0734, 0735, 0736, 0737  | 

 116. Form 9465 

 ERC 0167, 0168, 0172, 0710, 1291, 1292, 1293, 1294 

 117. Form Payment

 The literal "PAYMENT REQUEST RECD" (SEQ 0115) in the Acknowledgement 

 file will indicate a valid payment record on an accepted return. 

 ERC 0010, 0394, 0395, 0396, 0397, 0398, 0690, 0691, 0692, 0693, 0709 

 118. Allocation Record

 ERC 1095 

Publication 1346 October 1, 2011 Part 1 Page 202
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

 

 .11 Error Reject Codes for Authentication Record 

 ERC 0522, 0523, 0664, 0670, 0671, 0672, 0674, 0675, 0676, 0679, 0680, 

 0681, 0682,0683, 0689, 0694, 0695, 0696, 0697, 0698, 0699, 1150, 1151, 

 1155,1262, 1263, 1264, 1265, 1327, 1328, 1329, 1330, 1332 

 .12 Error Reject Codes for Short Term Capital Gain/Loss (STCGL) and Long Term 

 Capital Gain/Loss (LTCGL) 

 ERC 1060, 1061, 1062, 1066, 1067 |

 .13 Error Reject Codes for State Records

 ERC 0009, 0042, 0399, 0 04 400, 01, 0402, 0403, 0404, 0405, 0407, 

 0408, 0410, 0419, 0430 

 .14 Error Reject Codes for Summary Record

 ERC 0027, 0151, 0152, 0153, 0154, 0155, 0156, 0157, 0179, 0416, 0438, 

 0441, 0490, 0491, 0493, 0685, 0686, 0687, 0688, 1046, 1063, 1064, 

 1077, 1078, 1096, 1261 | 

Publication 1346 October 1, 2011 Part 1 Page 203
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.01 General Description 

Federal/State Electronic Filing is a cooperative one-stop filing program 

between IRS and state tax administration agencies. This program allows 

the filing of both federal and state income tax returns through the IRS 

Electronic Filing System. This effort represents one of the Service's 

programs in support of burden reduction for the tax preparation community 

and the taxpayers they represent. 

The IRS will function strictly as a "data conduit" for electronic state 

returns. The term "data conduit" defines a strictly controlled process 

to receive, temporarily store, and then provide correctly formatted state 

data to the state tax administration agency. 

 1. State-Only Filing 

Any Federal/State e-file participant has the option of participating in 

State-Only e-filing. Taxpayers will have the choice of filing a State 

Return without the standard Form 1040 attached for the following instances: 

 

• Previously rejected state e-file return 

• State return input separately from Federal return 

• Part-year resident state return 

• Multiple state returns for one taxpayer 

• Non-resident state returns 

• Married filing separately with state, but filing jointly with 

 Federal return 

 2. Federal/State e-file Returns with Foreign Addresses 

IRS e-file accepts Federal/State e-file returns with Foreign Addresses, 

including the U.S. possessions of Puerto Rico. These returns will be processed at the Austin Submission Processing Center. 

Note: Puerto Rico is not considered foreign addresses. Please use the 

domestic address fields for these returns. However, they are processed 

at the Austin Submission Processing Center. 

3. State Acknowledgements

The Internal Revenue Service provides State Acknowledgement service on its 

Front End Processing System known as EMS (Electronic Management System). 

Participating Federal States can transmit their State Acknowledgements to 

EMS for trading partners to pick up when they pick up their Federal 

Acknowledgement. 

.02 Federal/State Filing - Participating States

Thirty-seven states and the District of Columbia will participate in the 

2010 Federal/State e-file Program. 

 

Each state will issue its own publications to detail the state's software 

specifications and testing requirements. Software developers will need to 

contact the appropriate state to obtain electronic filing publications. 

An updated roster of state coordinators is available on www.irs.gov. 

Publication 1346 October 1, 2011 Part 1 Page 204
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.03 Data Communications

All e-file returns will be transmitted to two transmission centers, 

Martinsburg Submission Processing Center (ECC-MTB) and Tennessee Computing 

Center (ECC-MEM). The data communications procedures described in Section 1 

will be the same for transmitting Federal/State electronic returns as for 

transmitting federal electronic returns. 

The following chart reflects the 38 participating Federal/States. Two states 

were realigned. Kansas and Missouri will be processed at Kansas City Submission 

Processing Center. Federal/State electronic returns are to be transmitted based 

on the following state home service center relationship. 

Home Service Center Transmit Site States Supported 

Andover ECC-MTB* CT DC DE MD NJ NY PA RI VA VT 

Austin ECC-MTB AR AL CO IA LA MS ND NE NM OK 

Kansas City ECC-MEM** IL IN KS MI MO OH WI WV 

Fresno ECC-MEM AZ HI ID MT OR UT 

Philadelphia ECC-MTB GA KY NC SC 

IRS will reject Federal/State returns that are not submitted to the correct 

home service center. The correct home Submission Processing Center is always 

the center supporting the state of the taxpayer's residence. In other words, 

if it is a Federal/State electronic return, always transmit it to the home 

Submission Processing Center that supports the state. For federal returns 

only, the ERO should always transmit to supporting home service center. 

For online federal returns, transmission should be based on taxpayer’s 

address. 

 * ECC-MTB represents Martinsburg, West Virginia ** ECC-MEM represents Memphis, Tennessee 

 

Publication 1346 October 1, 2011 Part 1 Page 205
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

04. Record Format General Description

The fifth series of federal records (after return, schedule, forms, and 

statement records) are the electronic state records. There are two 

different electronic state records, the "generic" and the "unformatted". 

A combination of these records make up the state return packet. The IRS 

record layouts for the generic and unformatted records are specified in 

the Part 2 Record Layouts. 

The state records should be formatted following IRS and state specifications. 

All the tax information that the state requires is included in the state 

packet. The IRS does not augment the state packet in any way. The state 

records are considered logical records and all the specifications provided 

in Section 2 apply except for the following: 

 1. The counts entered in Number of Logical Records in Tax Return (SEQ 0040) 

 and Number of Form Records (SEQ 0090) of the Summary Record must include 

 a count for each state packet. 

14. Increase the counts in Number of Logical Records in Tax Return (SEQ 0040) 

 and Number of Form Records (SEQ 0090) by "1" for each state packet, 

whether there are one or ten records in the state packet. The IRS will 

reject the return if these counts are not accurate. 

.05 File Format General Description

The Federal/State electronic filing process requires that participating 

electronic filers comply with the following file specifications: 

 1. A state packet cannot be filed without the associated federal return. 

The IRS will not accept more than one state packet per electronic 

return. The state packet can be associated with a federal refund, 

zero-balance or balance due return. 

 2. The state packet must be placed after the federal statement records 

 and before the preparer notes record. Any other order will cause 

 return rejection. 

Publication 1346 October 1, 2011 Part 1 Page 206
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.06 File Format Fixed and Variable Length Options

Electronic filers can transmit Federal/State returns using the fixed or variable 

length options described in Section 2. State records transmitted to IRS using 

the variable format option are expanded by IRS into fixed format before the 

records are provided to the state. Some states require copies of the federal 

return within the unformatted state records. Since IRS expands these records 

to fixed format before they are provided to the state, in order for states to 

receive a "variable" format within the fixed format the following specifications 

apply to state records: 

 1. No data field in any state record should contain the following stream of 

characters or the return will be rejected by the Data Communications Subsystem: 

  TRANA, ** **TRANB,  1040 PG01, ** **RECAP, ****SUM. 

 2. State records must not contain the following data characters: "[" "]" 

 "#" “*” within the state's variable format. These are reserved by the 

 IRS for use as delimiters. 

 3. The following delimiters must be used to transmit the unformatted state 

 records as variable to the state: 

 "{" instead of "[" and 

 "}" instead of "]" and 

 "$" instead of "#" and 

 "!" instead of "*". 

 The hexadecimal representations of these characters are: 

 Symbol ASCII Hex Symbol ASCII Hex [ 5B } 7B 

 ] 5D } 7D 

 # 23 $ 24 

 * 2A ! 21 

 4. The IRS Record Layouts for generic and unformatted records contain 

 the only valid Field Sequence Numbers for IRS processing. Any Sequence 

 Number transmitted that is not listed, or any Sequence Number transmitted 

that duplicates a prior Sequence Number will cause rejection. 

.07 Types of Characters

The character specifications provided in Section 5 for ALPHA, NUMERIC, and 

ALPHANUMERIC apply to state records. The section "Special Cases for Special 

Characters" does not apply to state records. For example, each state may have 

requirements which are different from IRS requirements for formatting the 

taxpayer's name and address. 

Publication 1346 October 1, 2011 Part 1 Page 207
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.08 Validation of State-Only Returns 

1. State-Only return data will contain a Form 1040, Page 1 record, state 

 return packet, and a Summary record. The State Abbreviation of the 

 Form 1040 (SEQ 0087) must contain the value "SO", indicating that: 

 (1) State-Only return data is attached, (2) State-Only processing will 

 be performed, and (3) Form 1040, Page 2 and foreign 1040 processing 

 will be bypassed. 

2. The State-Only return should always be transmitted to the Center that 

 supports that particular state. State-Only returns with Foreign 

 addresses will be processed at Austin Submission Processing Center. 

4. If the State Abbreviation (SEQ 0087) is equal to “SO” in variable format 

of the Form 1040 Page 1 record, then the highest sequence number present 

cannot be greater than the Address Indicator (SEQ 0097). If the State 

Abbreviation field is equal to “SO” in fixed format of the Form 1040 

Page 1 record, then all fields beyond the Address Indicator field must 

be blank. 

5. The Primary SSN of the State-Only 1040 record (SEQ 0010) must equal the SSN of the attached State generic record and the Taxpayer 

Identification Number of the Summary record (SEQ 0002). 

 6. The Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) of State-Only 1040 record must match data from the IRS Master File. 

 6. The Secondary SSN (SEQ 0030) and Secondary Name Control (SEQ 0055) 

 of State-Only 1040 record must match data from the IRS Master File. 

 

 7. The RECAP Record will contain a new count for the total number of 

State-Only returns (SEQ 0130). 

 .09 Validation of Federal/State e-file returns with Foreign addresses

1. Addresses from the U.S. possessions will be formatted as U.S. 

 addresses. Addresses from the foreign countries will be formatted 

 using new foreign country address fields. 

2. All returns with a foreign address will be transmitted at the 

 Austin Submission Processing Center. 

 

3. The following IRS Error Reject Code is used exclusively for errors in 

 the Foreign State return packet. 

 

 0419 STATE RECORD 

State Record – If Address Indicator (SEQ 0097) on the Tax Return is 

equal to "3" (indicating a foreign country), then the following fields 

must be present: Foreign Street Address (SEQ 0077), Foreign City, State 

or Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098); 

and the following fields cannot be present: Street Address (SEQ 0080), 

City (SEQ 0085), State Abbreviation (SEQ 0095) and Zip Code (SEQ 0100). 

 

If Address Indicator (SEQ 0097) on the Tax Return is not equal to "3", 

then the following fields cannot be present: Foreign Street Address 

(SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087), 

and Foreign Country (SEQ 0098). 

0430 STATE RECORD 

State Record – If State Abbreviation (SEQ 0095) equals “AS”, “GU”, “MP”, 

“PR” or “VI”; or Address Ind SEQ (0097) on the State Only 1040 equals “3” 

it must be processed at Austin. 

Publication 1346 October 1, 2011 Part 1 Page 208
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.10 Acknowledgement File for Federal/State-Only Transmissions 

Each file of electronic returns transmitted by an electronic filer will 

normally be acknowledged within forty-eight hours of receipt and, if the 

Federal/State return is accepted, the state packet will be available to 

the State Agency from the Internal Revenue Service for retrieval within 

twenty-four hours of IRS Acknowledgement. 

The ACK Key Record received by the transmitters will contain a State Packet 

Code. This code indicates whether a state packet was filed in conjunction 

with the accepted or rejected federal return. IRS acceptance of the federal 

return and receipt of the state packe

or acceptance of the state tax return. 

t does not imply state Acknowledgement 

The State Packet Code in the ACK Key Record will be blank if there is no 

state packet associated with the federal return, or will consist of the two 

character state abbreviation contained in the State Code field of the generic 

record. This is the only field in the ACK Key Record that is changed due to 

the presence of a state return packet. The Expected Refund or Balance Due 

field, the Duplicate Code field, and EFT Code field refer only to the federal 

return. 

The state records are identified in the ACK Error Record by the Form Record 

Id Type ("STbbbb"),and Form Number ("0001bb" or "0002bb") Page Number and 

Form/Schedule Number. 

Once a state packet is available for state retrieval, filers need to contact 

the respective state to resolve taxpayer problems. Error resolution for state 

returns is the responsibility of the state tax administration agency. The IRS 

will purge state packets thirty days from IRS acknowledgement of federal return 

acceptance. Electronic filers must contact the states to obtain state 

Acknowledgement of state return receipt. 

.11 State Acknowledgement File Transmitted by State Agencies to EMS 

The Internal Revenue Service provides State Acknowledgement service 

on its Front End Processing System, known as EMS (Electronic Management 

System). Participating Federal States can send their State Acknowledgements 

to EMS for trading partners to pick up when they pick up their Federal 

Acknowledgement. 

There will be a new state abbreviation code in the State Acknowledgement 

Reference File Name extension. For example: “SSC”, the first “S” represents 

state acknowledgement and the last two letters “SC” represent the state abbreviation code for South Carolina. 

NOTE: “Transmitter” in the outer envelope refers to the state (the 

state is a transmitter sending state ACKS to the IRS). “Transmitter” 

in the inner envelope refers to the tax return transmitter, the 

recipient of the State Acknowledgements. 

1. The State will transmit state tax return acknowledgements in 

 the IRS 120 byte format. The State Acknowledgements must be 

able to interface with EMS as outlined in Publication 1346 

Part 1, Section 1, Data Communications. 

2. The State will transmit Acknowledgement files to EMS with 

 an outer TRANA, an outer TRANB, at least one inner TRANA, at 

 least one inner TRANB, and at least one ACK Key Record, at 

 least one inner RECAP, and an outer RECAP Record. It may 

 contain zero or multiple ACK Error Records, The ACK Error 

 Records can only be present when there is an accompanying 

 ACK Key Record. 

Publication 1346 October 1, 2011 Part 1 Page 209
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.11 State Acknowledgement File Transmitted by State Agencies to EMS continued

3. The Acknowledgement file transmission may consist of 

 Acknowledgement files for multiple Trading Partners. 

4. Field 0170 of the TRANA Record must be “Z” equal State 

 Acknowledgement file. 

5. If the transmission is successful, the state will receive 

a message, “Transmission file has been received with the 

following GTX Key:________”. 

6. EMS will read and process the ETIN in Field 0060 of the 

“inner envelope” of the TRANA Record and place the Acknowledgement 

File in “Transmitters” outbound mailbox. 

7. The Trading Partner will receive all acknowledgements that are 

in status Waiting TP Delivery when the Trading Partner receives 

acknowledgements, whether the source is Federal or State. 

8. Acknowledgements are archived 14 calendar days after 

 Acknowledgements are picked up. 

9. Transmitters must contact the State regarding rejections, 

taxpayer problems or any other questions that may arise about 

the state acknowledgement. See Section 12.19 of Publication 1346 

for the State Agency contacts. 

10. Transmitters/Trading Partners (TPs) should download, at least every 

 five days, the Transmission Status Report to be sure they have received 

 all of their ACK Files. If they are missing an ACK file and have the 

 GTX key, they can call the IRS e-help to re-hang it. If they do not 

 obtain the report; they need to call the State Help Desk to obtain 

 the GTX key for a specific return’s ACK file and then call IRS to 

 re-hang the specific file. 

11. The State must download the State Transmission Report, at least every 

 five days, and store every state and individual TP’s GTX Key from the 

 report and associate it with each Social Security Number. When a TP 

 inquires about an ACK File for a specific return, the State Help Desk 

 can give them the TP’s GTX Key to be used when the TP calls IRS e-help 

 to re-hang an ACK File. 

 

Publication 1346 October 1, 2011 Part 1 Page 210
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

11a. Processing and Validations of State Acknowledgement (Outer Envelope) 

 Note: Lower case “b” = blank 

Outer TRANA: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel "****" 

- Record ID Field must be TRANAb (all caps) - Field 0040 Processing Site 

- Field 0060 (ETIN) must be valid in TPDS and must match ETIN in 

 logon 

- Field 0160 (Production-Test Code) must match 

 T/P code in Transmitters profile data base 

- Field 0170 (Transmission Type Code) must be a "Z" = State ACK 

- d Terminus Character must be a "#" sign Recor Note: Validation for Julian Day is not a requirement for States 

Outer TRANB: - Byte Count must be 120 bytes 

- Start of Record Sentinel " " 

- Record ID Field must be TRANBb (all caps) - Record Terminus Character must be a "#" sign 

Outer RECAP: - Byte Count must be 120 bytes 

- Start of Record Sentinel "** **" 

- Record ID Field must be RECAPb (all caps) 

- Field 0030 (Total Inner TRANA Count) must equal number of TRANA 

 records in the (Inner Envelopes) 

- Field 0040 ETIN must = TRANA ETIN Field 0060 

- Field 0140 Acknowledgement File Name (GTX Key) for transmission 

 must be blank (IRS will populate) 

- Record Terminus Character must be a "#" sign 

 

Publication 1346 October 1, 2011 Part 1 Page 211
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

11b. Processing and Validations of State Acknowledgement (Inner Envelope 

 Format) 

Inner TRANA: - Byte Count must be 120 bytes 

- Start of Record Sentinel " " 

- Record ID Field must be TRANAb (all caps) 

- Field 0040 (Processing Site) must match valid processing site 

- Field 0060 (ETIN) must match valid TP ETIN in Transmitter 

 Profile Data Base 

- Field 0160 (Production-Test Code) must be P or T; if Outer = T, 

 then Inner must equal “T” 

- Field 0170 (Transmission Type Code) must be "Z" = State 

 Acknowledgement 

- Record Terminus Character must be a "#" sign 

Inner TRANB: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel "** **" 

- Record ID must be TRANBb (all caps) 

- Record Terminus Character must be a "#" sign 

Inner ACK KEY: 

- Byte Count must be 120 bytes 

- Record Sentinel " " 

- Record ID Field must be ACKbbb (all caps) - Field 0130 (State Packet Code) must be a valid 2 ltr state code - Record Terminus Character must be a "#" sign 

Inner ACK Error is Optional: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel "** **" 

- Record ID Field must be ACKRbb (all caps) - Record Terminus Character must be a "#" sign 

Inner RECAP: - Byte Count must be 120 bytes 

- Record Sentinel " " 

- Record ID Field must be RECAPb (all caps) - Field 0030 (Total ACK Key Count) must equal number of ACK Key Records 

- Field 0040 (ETIN) must match Inner TRANA Field 0060 ETIN 

- Field 0100 (Total ACK Error Count) must equal number of 

 ACK Error Records 

- Field 0140 Acknowledgement File Name (GTX Key) for transmission 

 must be blank (IRS will populate) Record Terminus Character must 

 be a "#" sign 

Publication 1346 October 1, 2011 Part 1 Page 212
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.12 Transmission Status Report 

A Transmission Status Report is available for States to download that 

will show the status of the Acknowledgement files when selected from the 

main menu. The State Report will show the “outer envelope” GTX Key of 

original State transmission, ETIN for each Acknowledgement file in the 

“inner envelope” GTX key assigned to trading partner’s acknowledgement, 

and current status of each Acknowledgement. 

The Trading Partner’s report shows the status of their transmissions 

and acknowledgements. 

The reports will show the last 5 calendar days of transactions for 

successfully processed files, showing what was picked up and not 

picked up by Trading Partners. Acknowledgements are archived 

14 calendar days after Acknowledgements are picked up. Transmissions 

that are rejected will not be included in the report. If no data is 

available, you will receive a message, “No Data Available.” 

See Section 1 – Data Communications for more information about the 

Transmission Report. 

Publication 1346 October 1, 2011 Part 1 Page 213
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope TRANA 

1. Transmission Information Record – A 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------------- ---- ------ ----------------- Byte Count 4 "0120" [Req’d & V] 

Start of Record 4 Value "** **" 

 Sentinel [Req’d & V] 

0000 Record ID 6 Value "TRANAb" 

 [Req’d & V] 

 

0010 Employer 9 N [Req’d, not V] 

Identification 

 Number of 

 Transmitter 

[state] EIN 

0020 Transmitter [state] Name 35 AN [Req’d, not V] 

0030 Type Transmitter 16 Blank or 

 "Preparer's Agent" 

 [Opt] 

 

0040 Processing Site 1 “C” = Andover 

 “E” = Austin 

 “F” = Kansas City 

 “G” = Philadelphia 

“H” = Fresno 

(See Processing Site 

 Chart in Section 1) 

 [Req’d & V] 

 

0050 Transmission Date 8 YYYYMMDD 

 [Req’d, not V] 

 

0060 Electronic Transmitter [state] 7 N 

Identification [ETIN plus 

 Number [ETIN] Transmitter's Use Code] 

 First 5 bytes are 

 Required, the other 2 

 must be 00-99 

 [Req’d & V] 

 

0070 Julian Day 3 N 

 [Req’d, not V] 

Publication 1346 October 1, 2011 Part 1 Page 214
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope TRANA continued 

1. Transmission Information Record – A continued 

 

 STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

 Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0080 Transmission 2 N Values = 00-99 

 Sequence for Julian [Req’d, not V] 

 Day in [0070] 

0090 Acknowledgement 1 "A" = ASCII 

 Transmission Format [Req’d, not V] 

0100 Record Type 1 "F" = Fixed [Req’d, not V] 

 

0110 Transmitter [state] EFIN 6 N [Req’d, not V] 

 

0120 Filler 5 Blank 

 

0130 Reserved 1 Blank 

0140 Reserved 1 Blank 

0150 Reserved 6 Blank 

 

0160 Production-Test Code 1 "P" = Production 

 "T" = Test 

 [Req’d, V”] 

 

0170 Transmission Type 1 “Z” = State Acknowledgement 

 Code State Use Only 

 [Req’d & V] 

 

0180 Reserved 1 Blank 

 

Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 215
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope TRANB 

2. Transmission Information Record – B 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" [Req’d & V] 

 Start of Record 4 Value " " 

 Sentinel [Req’d & V] 

0000 Record ID 6 "TRANBb" [Req’d & V] 

0010 EIN of Transmitter 9 N 

 [state] [Req’d, not V] 

 

0020 Transmitter's 35 AN or Blank [Opt] 

 Address 

 

0030 Transmitter's City, 35 AN or Blank [Opt] 

 State, Zip Code 

0040 Transmitter's [state] 10 N or [Opt] 

 Area Code & Telephone 

 Number 

0050 Filler 16 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 216
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope continued 

3. RECAP Record 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

Rec = Recommended, data is not mandatory by IRS, but recommended. 

Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" [Req’d & V] 

 Start of Record 4 Value "** **" 

 Sentinel [Req’d & V] 

0000 Record ID 6 "RECAPb" [Req’d & V] 

 

0010 Filler 8 Blank 

0020 Total EFT Count 6 N [Opt] 

0030 Total Inner TRANA 6 N, 

Count Range = [000001-999999] 

 STATE USE ONLY [Req’d & V] |

 

0040 Electronic Transmitter 7 N [includes 

 [state] Identification Transmitter's Use Code 

 Number [ETIN] First 5 bytes are 

 Required, the other 2 

 must be 00-99 

[Req’d & V] 

0050 Julian Day of 3 N [Must be the same as 

 Transmission on the TRANA record] 

 [Req’d & V] 

 

0060 Transmission Sequence 2 N [Req’d, not V] 

0070 Total Accepted Returns 6 STATE USE ONLY [Opt] 

 

0080 Total Duplicated Returns 6 STATE USE ONLY [Opt] 

0090 Total Rejected Returns 6 STATE USE ONLY [Opt] 

0100 Total Duplicated EFT 6 STATE USE ONLY [Opt] 

0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt] 

0120 IRS Computed Return Count 6 STATE USE ONLY [Opt] 

Publication 1346 October 1, 2011 Part 1 Page 217
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope continued 

3. RECAP Record continued 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

 

 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0130 Total State-Only 6 N, 

 Return Count Range = (000001-999999) 

 [Opt] 

0135 Total Accepted 6 N, 

 State-Only Returns Range = (000001-999999) [Opt] 

0137 Filler 5 Blank 

0140 Acknowledgement File Name 20 AN [GTX Key] (States must send in blank and IRS will populate) 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 218
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope TRANA 

1. Transmission Information Record – A 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- ----- -------------- ---- ------ ----------------- 

Byte Count 4 "0120" [Req’d & V] 

 Start of Record 4 Value " " 

 Sentinel [Req’d & V] 

0000 Record ID 6 Value "TRANAb" 

 [Req’d & V] 

 

0010 Employer 9 N [Opt] 

 Identification 

 Number of 

 Transmitter EIN 

 

0020 Transmitter Name 35 AN [Opt] 

0030 Type Transmitter 16 Blank [Opt] 

0040 Processing Site 1 “C” = Andover 

 “E” = Austin 

 “F” = Kansas City 

 “G” = Philadelphia 

“H” = Fresno 

 (See Processing Site 

 Chart in Section 1) 

 [Req’d & V] 

 

0050 Transmission Date 8 YYYYMMDD [Req’d, not V] 

 

0060 Electronic Transmitter 7 N 

Identification (ETIN plus 

 Number [ETIN] Transmitter's Use Code] 

 First 5 bytes are 

 Required, the other 2 

 must be 00-99 

 [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 219
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope TRANA continued 

1. Transmission Information Record – A continued 

 STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Field Identification Form Length Field Description 

No. Ref. 

------ ----------------- ---- ----- -------------- 

0070 Julian Day 3 N (Zeros only) 

 [Req’d, not V] 

0080 Transmission 2 N (Zeros only) 

 Sequence for Julian [Req’d, not V] 

Day in [0070] 

 0090 Acknowledgement 1 "A" = ASCII [Req’d, not V] 

 Transmission Format 

 

0100 Record Type 1 "F" = Fixed [Req’d, not V] 

 

0110 Transmitter EFIN 6 N [Opt, Rec] 

 

0120 Filler 5 Blank 

 

0130 Reserved 1 Blank 

0140 Reserved 1 Blank 

0150 Reserved 6 Blank 

 

0160 Production-Test Code 1 "P" = Production 

 "T" = Test 

 [Req’d & V] 

 

0170 Transmission Type 1 “Z” = State Acknowledgement 

 Code “State Use Only” 

 [Req’d & V] 

 

0180 Reserved 1 Blank 

 

Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 220
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope TRANB 

2. Transmission Information Record – B 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" [Req’d & V] 

 Start of Record Sentinel 4 Value "** **" 

 [Req’d & V] 

0000 Record ID 6 "TRANBb" [Req’d & V] 

0010 EIN of Transmitter 9 N [Opt] 

 

0020 Transmitter's 35 AN [Opt] 

 Address 

0030 Transmitter's City, 35 AN [Opt] 

 State, Zip Code 

0040 Transmitter's Area 10 N [Opt] 

 Code & Telephone 

 Number 

0050 Filler 16 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 221
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope 

3. ACK KEY Record – Acknowledgement File Key Record 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" [Req’d & V] 

 Start of Record Sentinel 4 Value " " 

 [Req’d & V] 

0000 Record ID 6 Value "ACKbbb" [Req’d & V] 

0005 Reserved IP Address Code 1 Blank 

0010 EIC Indicator 1 “Y” or Blank [Opt] 

 

0020 Taxpayer 9 N 

 Identification [Primary SSN] 

 Number [Req’d, not V] 

0030 Return Sequence 16 Numeric ETIN (5), 

 Number Transmitter's Use 

 Code (2), 

 Julian Day (3), 

 Trans Seq Num (2), 

 Seq Num for 

Return (4) 

State must use RSN 

in Field 0023 of 

Generic Record 

(ETIN must equal 

Field 0060 of Inner TRANA) 

[Req’d & V] 

 

0040 Expected Refund or 12 Refund or Balance Due 

 Balance Due from Applicable 

 Return [Opt] 

0050 Acceptance Code 1 "A" = Accepted 

 "R" = Rejected 

 "D" = Duplicated 

 Return 

 "T" = Transmission 

 Rejected 

 “E” = Exception Processing 

 or Blank 

 [Req’d, not V] 

 

 

Publication 1346 October 1, 2011 Part 1 Page 222
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

3. ACK KEY Record – Acknowledgement File Key Record continued 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0060 Duplicate Code 3 "D" = Duplicate DCN or 

 zero 

 "P" = Duplicate Primary 

 SSN or zero 

 "S" = Duplicate Spouse 

 SSN or zero 

 [Opt] 

 

0065 PIN Presence Indicator 1 

 

 “1” = Practitioner PIN 

“2” = Self-Select PIN 

 by Practitioner 

 Used “3” = Self-Select PIN 

 Online Used 

 

 

“9” = State PIN Not 

 Relevant 

Blank = Rejected Return 

 [Rec, Opt] 

0070 EFT Code 1 Blank 

0080 Date Accepted 8 DT 

 Format = YYYYMMDD 

 [Rec, Opt] 

0090 Return DCN 14 N 

State must use DCN in 

Field 0020 of Generic 

Record, first two digits 

must b zer e os 

[Req’d & V] 

0100 Number of Error 2 N 

 Records Range 00-96 [Rec, Opt] 

0110 FOUO RET SEQ NUM 13 Blank 

Publication 1346 October 1, 2011 Part 1 Page 223
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

3. ACK KEY Record – Acknowledgement File Key Record continued 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0112 STATE DD Ind 1 Blank [Opt] 

0115 Payment Acknowledgement 15 "PYMNT RQST RECD" or 

 Literal blank [Opt] 

0117 Date of Birth Validity 1 "0" = DOB Validation 

Code Not Required 

 "1" = All DOB[s] Valid 

 "2" = Primary DOB 

 Mismatch 

 "3" = Spouse DOB 

 Mismatch 

 "4" = Both DOB[s] 

 Mismatch 

 [Opt] 

0118 Filler 1 Blank 

0119 State-Only Code 2 “SO” or Blank [Opt] 

0120 RESERVED 1 NO ENTRY 

0130 State Packet Code 2 Valid “2 ltr” 

 State Code 

 [Req’d, not V] 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 224
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

4. ACK ERR Record – Acknowledgement File Error Record 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" [Req’d & V] 

 Start of Record Sentinel 4 Value "** **" [Req’d & V] 

0000 Record ID 6 Value "ACKRbb" [Req’d & V] 

0010 Taxpayer 9 N [Primary SSN] Identification (Must match ACK Key 

 Number Record) [Req’d, not V] 

 

0020 Reserved 7 Blank 

0030 Error Record 2 N, 00-96 Sequence Number [Rec, Opt] 

0040 Error Form Record ID 6 AN [Opt] 

0050 Error Form Record 6 AN [Opt] 

 Type 

0060 Error Form Page 5 "PG00b" or Blank Number (page number is "00" 

 (zero) for all IMF ACK 

 ERR records) [Opt] 

0070 Error Form 7 N [0000001-0000050] 

 Occurrence or zeros 

 [Opt] 

 

0080 Error Field 4 N or zeros 

 Sequence Number [Opt] 

0090 Error Reject Code 4 N 

 (nnnn) or zeros 

 (Refer to Attachment 1) 

 [Req’d, not V] 

 

0100 Filler 55 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 225
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

5. Recap Record 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it will be checked by IRS. 

 Rec = Recommended, data is not mandatory by IRS, but recommended. 

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" [Req’d & V] 

 Start of Record Sentinel 4 Value " " 

 [Req’d & V] 

0000 Record ID 6 "RECAPb" [Req’d & V] 

 

0010 Filler 2 Blank 

0015 Total Exception Processing 6 N (Rec) 

0020 Total EFT Count 6 N [Opt] 

0030 Total ACK KEY Count 6 N, 

Range = (000001-999999) 

 STATE USE ONLY 

 [Req’d & V] 

 

0040 Electronic Transmitter 7 N (includes 

 Identification Transmitter's Use Code) 

 Number [ETIN] First 5 bytes are 

 Required, the other 2 

 must be 00-99 

 [Req’d & V] 

 

0050 Julian Day of 3 N Zeros Only [Opt] 

 Transmission 

 

0060 Transmission Sequence 2 N Zeros Only [Opt] 

0070 Total Accepted Returns 6 STATE USE ONLY [Opt] 

 

0080 Total Duplicated Returns 6 STATE USE ONLY [Opt] 

0090 Total Rejected Returns 6 STATE USE ONLY [Opt] 

0100 Total ACK Error Count 6 STATE USE ONLY 

[Req’d & V] | 

 

0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt] 

0120 IRS Computed Return Count 6 STATE USE ONLY [Opt] 

Publication 1346 October 1, 2011 Part 1 Page 226
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

5. Recap Record continued 

 STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0130 Total State-Only 6 N 

 Return Count Range = (000001-999999) 

 [Opt] 

0135 Total Accepted 6 N 

 State-Only Returns Range = (000001-999999) [Opt] 

0137 Filler 5 Blank 

 

0140 Acknowledgement File Name 20 AN 

 [GTX Key] (States must send in blank and IRS will populate) 

 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2011 Part 1 Page 227
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.15 Record Format Fixed and Variable Examples

There are three different electronic state records, the "generic", 

"unformatted" and “State-Only”. A combination of these records make up 

the state packet. 

 1. Example of a variable Generic Record: 

 ---------1---------2---------3---------4---------5---------6 

 123456789012345678901234567890123456789012345678901234567890 

 0276** **ST 0001 PG01 123456789 0000001[0010]SC[0020]00570321 

 000116[0060]JANE TEST DOE NOW 35 CHARACTERS R[0075]3440 

 LITTLE RANC H RD NOW 35 CHAR[085]LADSON NOW 22 CHAR 

 AC[0095]SC[0100]294566666666[0110]00018[0150]1[0155]01[0195]411 

 2[0200]3400[0310]10308V[0525]185[0550]185[0580]185[0650]B# 

 2. Example of a variable Unformatted Record that contains a "variable" 

 federal record: 

 ---------1---------2---------3---------4---------5---------6 

 123456789012345678901234567890123456789012345678901234567890 

 1004 ST 0002 PG02 123456789 0000001[0010]SC[0020]00570321 

 117551[0050]0318!!!!FRM W2 PG01 123456789 0000001{0030}PAT 

 RICKCHILDS DBA LOW COUNTRY{0040}100 LIBERTY HALL R[00 

 55]D SUITE 102{0050}GOOSE CREEK SC 29445{0060}400006745{00 

 70}400002047{0090}400005100{0200}490{0210}36[0060]54{0220}227 

 {0230}3654{0245}3654{0255}53{0310}DOE JANETEST {0320}3440 

 LITTLE RAN[0065]CH RD{0330}LADSON SC 29456{0380}171{0390} 

 3654{0400}SC{0500}S$02[0070]82[0105]S$# 

 

Publication 1346 October 1, 2011 Part 1 Page 228
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.16 STCAP Record Layout

Field Identification Length Field Description

 

Start-Record-Sentinel 4 A Value “** **”. 

0000 Record-Name 5 A Value “STCAP” 

0010 Filler 1 AN Value Blank 

0020 Total-Records 10 N Value numeric 

0030 Filler 1 AN Value Blank 

0040 Total-Generic 8 N Value numeric 

0050 Filler 1 AN Value Blank 

0060 Total-Unformatted 8 N Value numeric 

0070 PATS-Indicator 1 A Value “P” if PATS data 

 Blank if live data 

0080 Filler 1 AN Value Blank 

 0090 Process Date 8 N IRS Accept Date 

 {YYYYMMDD} 

 EMS-Use-Fields Reserved for EMS Use 

0100 EMS-State-SRIN 5 N St Retrieval SRIN 

0110 Filler 1 A Value Blank 0120 EMS-State-file-Name 12 A State Abbr. followed 

 by SEQ Number 

 followed by .gz 

0130 Filler 6 A Value Blank 

0140 Drain-Total-Returns 8 N Value numeric 

0150 Filler 1 AN Value Blank 

0160 Drain-Tot-Return-Accp 8 N Value numeric 

0170 Filler 1 AN Value Blank 

0180 Drain-Tot-Record-Accp 10 N Value numeric 

0190 Filler 1 AN Value Blank 

0200 Drain-Total-Return-Rej 8 N Value numeric 

0210 Filler 2 AN Value Blank 

0220 EMS-Hash-SSNS 14 N Numeric 

0230 EMS-File-Number 3 N Numeric 

0240 EMS-File-Total 3 N Numeric 

0250 PDATE 8 N Numeric (yyyymmdd) 

0260 PTIME 4 N Numeric (HHMM) 

0270 YR-TO-DATE-COUNT 10 N Numeric 

 Record-Terminus 1 A Value # 

Publication 1346 October 1, 2011 Part 1 Page 229
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records

Most standard reject conditions for state records are listed in the preceding 

section. Additionally, filers must follow these specifications or the state 

record(s) could be rejected. 

 1. The state packet consists of the state generic record followed by all 

 associated unformatted records for the taxpayer. A maximum of one state 

 generic record, and zero to twenty-five unformatted records can be 

 contained in a packet. Only one state packet is allowed per federal

 return.

 2. A generic record must be present in each state packet. Only one generic 

 record is allowed per state packet. The generic record must precede any 

unformatted records for that tax return. 

3. An unformatted record is not required; however, up to twenty-five 

unformatted records are allowed per state return packet. If more 

than twenty-five are present, the entire return is rejected with Error 

Reject Code 0045. 

 4. The Header Section in the generic and unformatted records (SEQ 0000 

 through SEQ 0020) must be present. 

5. The Record IDs in both the generic and unformatted records are checked 

 for consistency. If inconsistent, the record is rejected. The Record ID 

 consists of 26 characters, broken down as follows: 

 Record ID Type 6 (Both Records "STbbbb") 

 Form Number 6 (Generic Record "0001bb" 

Unformatted Record "0002bb") 

 Page Number 5 (Both Records"PG01b") 

 Taxpayer Identification Number 9 N (Primary SSN) 

 Filler 1 blank 

 Form/Schedule Number 7 N (Generic"0000001" 

 Unformatted "0000001 to "0000025") 

6. The State Code represents the taxpayer's residence state. The taxpayer's 

residence state may be different than the state of the taxpayer's address. 

 State return packets are distributed to states based on the state code 

 in the generic record. The state code must be a valid Federal/State 

 Electronic Filing state. Valid states in Tax Year 2011 are: | 

 Alabama.........AL Kansas..........KS New York........NY 

 Arkansas........AR Kentucky........KY North Carolina..NC 

 Arizona.........AZ Louisiana.......LA Ohio............OH 

Colorado........CO Maryland........MD Oklahoma........OK 

 Connecticut.....CT Michigan........MI Oregon..........OR 

 Washington DC...DC Mississippi.....MS Pennsylvania....PA 

 Delaware........DE Missouri........MO Rhode Island....RI 

 Hawaii...... ...HI Montana.........MT South Carolina..SC 

 Georgia.........GA Nebraska........NE Vermont.........VT 

 North Dakota....ND New Jersey......NJ Virginia........VA

 Utah............UT New Mexico......NM West Virginia...WV 

 Idaho...........ID Wisconsin.......WI 

 Illinois........IL 

 Indiana.........IN 

Iowa............IA 

 The state code must be consistent throughout the generic record and all 

associated unformatted records for the taxpayer. 

Publication 1346 October 1, 2011 Part 1 Page 230
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records continued

 7. The State Direct Deposit/Direct Debit Section should be blank if there 

 is no direct deposit or direct debit at the state level. There is no 

 connection between the federal and state direct deposit or direct debit 

 fields since these can differ. Taxpayers may elect to have the federal 

 and state direct deposit or direct debits in the same account, or they 

 can choose different accounts. 

 8. If there is an entry in the State Direct Deposit/Direct Debit Section 

 the IRS will verify the state Routing Transit Number (RTN). If the 

 state RTN is not listed on the current Financial Organization Master 

 File (FOMF) an indicator will be set for the state's future use. The 

 return will not be rejected. 

 9. The following Entity Section fields of the generic record must be 

 significant or the returns will be rejected by the IRS: Name Line 1 

 (SEQ 0060), Address Line 1 (SEQ 0075), City (SEQ 0085), State 

 Abbreviation (SEQ 0095), and Zip Code (SEQ 0100). 

10. Any entry in the Consistency Section of the Generic Record, must equal 

 the corresponding Federal Tax Form entry. If an entry is significant 

 (i.e., not blank), it will be compared to the federal return. If a 

 Consistency Section entry does not match the corresponding federal 

 entry, the return will be rejected. 

 To the extent possible, the Sequence Numbers for Forms 1040, 1040A, 

 and 1040EZ are the same for the equivalent fields. If no Sequence 

 Number is given, the field does not exist for that form. 

 Generic Record Consistency Section 1040 1040A 1040EZ 

 ----Sequence Number---- 

 0150 Federal Filing Status---------------- 0130 0130 (See note) 

 0155 Total Federal Exemptions------------- 0355 0360 (See note) 

 0160 Wages, Salaries, Tips---------------- 0375 0375 0375 

 0165 Taxable Interest--------------------- 0380 0380 0380 

 0170 Tax Exempt Interest------------------ 0385 0385 0385

 0175 Dividends---------------------------- 0394 0394 0180 State/Local Income Tax Refund-------- 0420 

0185 Taxable Social Security Benefits----- 0557 0557 

0190 Keogh Plan and SEP Deductions-------- 0650 

0195 Adjusted Gross Income---------------- 0750 0750 0750 

 0200 Standard/Itemized Deductions--------- 0789 0789 

 0205 Earned Income Credit----------------- 1180 1180 1180 

 Note: The Generic Record Federal Filing Status (SEQ 0150) and the Total 

 Federal Exemptions (SEQ 0155) can contain an entry when the corresponding 

 federal form is a Form 1040EZ and IRS will not reject the Federal/State 

 return. 

SEQ 0032 of the Generic Record is for IRS Use Only. IRS will populate 

 this field. 

Publication 1346 October 1, 2011 Part 1 Page 231
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records continued

11. The numeric fields (SEQ 0350 - SEQ 0675), if not blank, will be 

 checked for format. 

12. The IRS will check the Declaration Control Number (DCN) in the federal 

Form 1040, 1040A, or 1040EZ against the Declaration Control Number 

 (SEQ 0020) of the Generic and Unformatted Records and reject both the 

 federal and state returns if these are not equal. 

13. The IRS will check the Return Sequence Number (RSN) in the federal 

 Form 1040, 1040A, or 1040EZ against the Return Sequence Number (SEQ 0023) 

 of the Generic Record and reject both the federal and state returns if 

 these are not equal. 

14. The IRS will check all Federal/State returns for the following fields on 

Form(s) W-2: If "State Income Tax 1" (SEQ 0400) contains a positive value, 

 then "State Name 1" (SEQ 0370) should contain a Standard Postal State 

Abbreviation. If "State Income Tax 2" (SEQ 0470) contains a positive 

 value, then "State Name 2" (SEQ 0440) should contain a Standard Postal 

 State Abbreviation. If this is not done, both the federal and state 

 returns will be rejected with Error Reject Code 0405. 

15. If the federal return is an online return, the associated state return 

 must also be an online return. IRS will check the Online-State-Return 

(SEQ 0049) indicator of the state Generic Record. If these do not match, 

 the Federal/State return will be rejected. 

16. The following IRS Error Reject Codes are used exclusively for errors in 

 the state return packet: 

 0009 RESERVED 

The unformatted state record in fixed format exceeds the maximum length. 

 0400 STATE RECORD 

 The Generic Record must be present in the state data packet. 

 An Unformatted Record was present without the Generic Record, or the 

 Unformatted Record preceded the Generic Record. 

 0401 STATE RECORD - STATE CODE (SEQ 0010) 

 The State Code (SEQ 0010) in the Header Section of the Generic Record 

 must be valid for the processing service center. 

 The State Code must be consistent throughout Generic and associated 

 Unformatted Records for the return. 

 Exception: If State Abbreviation (SEQ 0095) of State Only Return equal 

“AS”, “GU”, “MP” “PR”, or “VI” allow returns to be processed in Austin. 

Publication 1346 October 1, 2011 Part 1 Page 232
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records continued

 0402 STATE RECORD - ENTITY SECTION 

 All "Required Entry" fields in the Entity Section of the Generic Record 

(SEQ 0060, 0075, 0085, 0095, 0100) must be present. 

 0403 STATE RECORD - CONSISTENCY FIELDS 

 Any entry present in the Consistency Section of the Generic Record 

must equal the corresponding federal Tax Form entry. 

 0404 STATE RECORD - DECLARATION CONTROL NUMBER (DCN) 

 The DCN (SEQ 0020) of the Generic Record must equal the DCN of the 

 federal Tax Form. 

 The DCN (SEQ 0020) of the Generic Record must equal the DCN (SEQ 0020) 

of the Unformatted Record. 

 0405 STATE RECORD - FORM W-2 CHECK 

 Each Form W-2 associated with a State Record must contain a valid State 

Abbreviation in State Name (SEQ 0370, 0440) when there is a significant 

 entry in State Income Tax (SEQ 0400, 0470). 

 0406 STATE RECORD 

A valid two-digit EFIN Prefix Code is permitted, if not assigned to a 

processing site, when State Data is present; or when Processing Site 

equals “E” Austin and at least one of the following is present: 

Form 2555, Form 2555-EZ, Form 4563, Form 5074, Form 8689, Form 8833, 

and/or Form 8891; an Address Ind (SEQ 0097) of the Tax Form equal to “3”; a State Abbreviation (SEQ 0087) of the Tax Form equal to “AS”, “GU”, 

“MP”, “PR”, or “VI”. 

 0407 STATE RECORD - RETURN SEQUENCE NUMBER (RSN) 

 The Return Sequence Number (RSN) (SEQ 0023) of the Generic Record must 

equal the RSN of the Federal Tax Form. 

 0408 STATE RECORD - ONLINE RETURN INDICATOR 

 When Online-State-Return (SEQ 0049) of the Generic Record is equal to 

 "O", the Transmission Type Code (SEQ 0170) of the TRANS Record A (TRANA) 

 must equal "O", and vice versa. 

Publication 1346 October 1, 2011 Part 1 Page 233
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

IRS has two electronic signature options available for taxpayers to sign their tax 

returns, the Self-Select PIN and Practitioner PIN methods. 

 

Questions or comments regarding Section 13 should be sent to: 

Internal Revenue Service 

Norman Rifkin, W:CAS:SP:ES:I, NCFB C5-372 5000 Ellin Road 

Lanham, MD 20706 

Phone: (202) 283-3066 

 

01. What is the Self-Select PIN Method?

The Self-Select PIN method is one option for taxpayers to use when signing their 

electronic tax return. The PIN is any five numbers (except ALL zeros) the taxpayer 

chooses to enter as their electronic signature. A PIN is needed for each taxpayer 

if filing a joint return, and each can choose any five numbers. If the taxpayer 

is filing through an Electronic Return Originator (ERO), or using Tax Preparation 

Software, the taxpayer Date of Birth and Prior Year Adjusted Gross Income (AGI) or 

Prior Year PIN/Electronic Filing PIN from the original return must also be entered for authentication. 

If the prior year information is not available taxpayers may now obtain an 

Electronic Filing PIN as an alternate authenticator. 

If the taxpayer agrees, it is acceptable for an ERO and/or software program to 

generate or assign the taxpayer PIN. The taxpayer consents to the ERO’s choice by 

completing and signing Form 8879, IRS e-file Signature Authorization containing the 

intended taxpayer PIN. The taxpayer PIN can be systemically generated or manually 

assigned into the electronic format and/or the signature authorization form. 

However, the ERO must receive the signature authorization signed by taxpayer(s) 

before they transmit the return or release it for transmission to the IRS. 

 

See Questions and Answers for the Self-Select PIN Method at the end of this Section.

Publication 1346 October 1, 2011 Part 1 Page 234
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

02. Taxpayer Eligibility Requirements for the Self-Select PIN Method

The following taxpayers are eligible to use this option: 

• Taxpayers who are eligible to file Form 1040, 1040A, 1040EZ or 1040-SS (PR) 

for Tax Year 2011. | 

• Taxpayers who did not file for Tax Year 2010, but have filed previously. | 

• Taxpayers who are age 16 or older on or before December 31, 2011, who | have never filed a tax return. 

• Primary taxpayers under age 16 who have filed previously. 

• Secondary taxpayers under age 16 who have filed in the immediate prior 

year. 

• Military personnel residing overseas with APO/FPO addresses. 

• U.S. Citizens and resident aliens residing in the U.S. Possessions of 

the U.S. Virgin Islands, Puerto Rico, American Samoa, Guam and the 

Commonwealth of the Northern Mariana Islands, or with foreign country 

addresses. 

• Taxpayers filing a Form 4868 (extension of time to file) or Form 2350 

(extension for certain U.S. citizens living aboard). 

• Those who are filing on behalf of deceased taxpayers. 

• Taxpayers using a tax practitioner and required to file the following 

 forms, which must be attached to Form 8453, U.S. Individual Income 

 Tax Transmittal for an IRS e-file Return: 

o Appendix A, Statement by Taxpayer Using the Procedures in Rev. 

 Proc. 2009-20 to Determine a Theft Loss Deduction Related to a 

 Fraudulent Investment Arrangement 

o Form 1098-C, Contributions of Motor Vehicles, Boats, a nd Airplanes 

(or equivalent contemporaneous written acknowledgment) o Form 2848, Power of Attorney and Declaration of Representative 

(only for an electronic return signed by an agent) 

o Form 3115, Application for Change in Accounting Method 

o Form 3468, Computation of Investment Credit (if Historic Structure 

 Certificate is required) attach a copy of the first page of NPS 

 Form 10-168a, Historic Preservation Certification Application 

 (Part 2 – Description of Rehabilitation), with an indication that 

 it was received by the Department of the Interior or the State 

 Historic Preservation Officer, together with proof that the building 

 is a certified historic structure (or that such status has been 

requested) 

o Form 4136, Credit for Federal Tax Paid on Fuels (if certificate and/or 

 reseller statement is required) – attach the Certificate for Biodiesel 

 and, if applicable, Statement of Biodiesel Reseller or a certificate 

 from the provider identifying the product as renewable diesel and, 

if applicable, a statement from the reseller 

o Form 5713, International Boycott Report 

o Form 8283, Non-Cash Charitable Contributions, Section A (if any 

 statement or qualified appraisal is required) or Section B, Donated 

 Property, and any related attachments (including any qualified 

appraisal or partnership Form 8283) 

 o Form 8332, Release/Revocation of Release of Claim to Exemption for 

 Child by Custodial Parent (or certain pages from a divorce decree or 

 separation agreement that went into effect after 1984 and before 2009) 

 (see instructions) 

Publication 1346 October 1, 2011 Part 1 Page 235
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

02. Taxpayer Eligibility Requirements for the Self-Select PIN Method

o Form 8858, Information Return of U.S. Persons with Respect to 

 Foreign Disregarded Entities 

o Form 8864, Biodiesel and Renewable Diesel Fuels Credit attach the 

certificate for Biodiesel and, Statement of Biodiesel Reseller or a 

certificate from the provider identifying the product as renewable 

diesel and, if applicable, a statement from the reseller 

o Form , 8885 Health Coverage Tax Credit, and all required attachments 

o Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a 

statement with the same information), if you elect not to include 

your transactions on the electronic short-term capital gain (loss) 

or long-term capital gain (loss) records 

The following taxpayers are NOT eligible to participate: 

• Primary taxpayers under age 16 who have never filed. 

• Secondary taxpayers (spouse) under age 16 who did not file in the 

 immediate prior year. 

 

Publication 1346 October 1, 2011 Part 1 Page 236
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

03. What is the Practitioner PIN method?

The Practitioner PIN method is another electronic signature option for taxpayers 

to e-file using a five digit PIN. The taxpayer chooses any five digits, except ALL 

zeros, as their PIN signature and must use an Electronic Return Originator (ERO) 

to e-file under this method. A PIN is needed for each taxpayer if filing a joint 

return, and each can choose any five numbers. 

NOTE: The taxpayer’s Date of Birth and Prior Year Adjusted Gross Income or Prior 

Year PIN or their Electronic Filing PIN are not required. 

The Practitioner PIN method offers another signature option as well for EROs to 

use in preparing and transmitting Forms 1040, 1040A, 1040EZ, and 1040-SS (PR) to IRS. 

 

 

If the taxpayer agrees, it is acceptable for an ERO and/or software program to 

generate or assign the taxpayer PIN. The taxpayer consents to the ERO’s choice 

by completing and signing an IRS e-file signature authorization (Form 8879) 

containing the intended taxpayer PIN. The taxpayer PIN can be systemically 

generated or manually assigned into the electronic format and/or the signature 

authorization form. However, the ERO must receive the signature authorization 

signed by taxpayer(s) before they transmit the return or release it for transmission 

to the IRS. 

See Questions and Answers below for the Practitioner PIN method. 

 

04. Taxpayer Eligibility Requirements for the Practitioner PIN Method 

The following taxpayers are eligible to use this option: 

• Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ or 

 1040-SS (PR) for Tax Year 2011. | • Military personnel residing overseas with APO/FPO addresses. • U.S. citizens and resident aliens residing in the U.S. Possessions 

of the U.S. Virgin Islands, Puerto Rico, America Samoa, Guam and the 

Northern Mariana Islands, or with foreign country addresses. • Taxpayers filing a Form 4868 (extension of time to file). 

• Those who are filing on behalf of deceased taxpayers. 

There is no age restriction on who can use the Practitioner PIN method; 

e to e-file is 

method. veryone that’s eligible eligible to use the Practitioner PIN 

 

 

.05 Data Validation

 

 

The following information must be present for the taxpayer when using the Self-Select 

PIN option for e-file: 

Primary Taxpayer: 

Social Security Number 

Name Control 

Date of Birth 

Prior Year Adjusted Gross Income (AGI) 

 (prior to any adjustment or change by IRS) or 

Prior Year PIN or 

Primary Electronic Filing PIN 

NOTE: Taxpayers may provide either prior year AGI or prior year PIN or 

Electronic Filing PIN (EFP), or all three. Only one has to match to be 

 authenticated. 

Publication 1346 October 1, 2011 Part 1 Page 237

 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.05 Data Validation continued

Spouse, When Married Filing Jointly: 

Spouse Social Security Number 

Spouse Name Control 

Spouse Date of Birth 

Prior Year Adjusted Gross Income (AGI) 

 (prior to any adjustment or change by IRS)or 

Prior Year PIN or 

Spouse Electronic Filing PIN 

NOTE: Taxpayers may provide either prior year AGI or prior year PIN or 

Electronic Filing PIN (EFP), or all three. Only one has to match to be 

 authenticated. 

Special Circumstances: 

 If taxpayers filed a joint return for Tax Year 2010 and want to file separate | returns for Tax Year 2011, they will each enter the same AGI or their PIN from | the 2010 joint return on their separate returns for Tax Year 2011. | 

 

If taxpayers did not file jointly for Tax Year 2010, they are required to | 

provide their respective AGI amount or PIN. 

 

If a return was not filed for Tax Year 2010, the taxpayer is required to | 

enter zero “0” in the AGI field. (Prior Year PIN field should be left blank) 

If taxpayers filed Form 1040PR for Tax Year 2010, the taxpayer is required to | 

enter zero “0” in the AGI field. (Prior Year PIN field should be left blank) 

 

 Note: Taxpayers who filed their 2010 tax return after December 13, 2010 | 

are eligible to use the Self-Select PIN for e-file. However, these 

taxpayers will need to submit zeros for their Adjusted Gross Income. 

In the event their return is rejected due to a mismatch of AGI, they 

can resubmit their return using their actual values. The extract 

creating the eligible Self-Select PIN file is created in December and 

due to processing constraints, late filers may or may not be included. 

Late filers can still use the Self-Select PIN. 

Publication 1346 October 1, 2011 Part 1 Page 238
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

05. Data Validation continued

Validation of Data: 

Date of Birth An exact match on day, month and year against 

Social Security Administration records is required 

for all online returns with or without the 

Self-Select PIN usage. If a married filing jointly 

(MFJ) return is filed through a practitioner 

electronically and taxpayer(s)uses the Self-Select 

PIN(s) to sign their return, the date of birth for 

the primary taxpayer and spouse are required. 

However, their tax return will not reject if the 

Dates of Birth do not match. The Date of Birth 

Validity Code (Field 0117) will be present in the 

Acknowledgement Record. The Date of Birth Validity 

Code identifies whether validation of the Date of 

Birth (DOB) is required; and if the DOB is required, 

whether the DOB matched on the IRS File or not. 

Prior Year Adjusted The Prior Year AGI is entered in whole dollar 

Gross Income amounts. There will be a one dollar 

tolerance level. 

Prior Year PIN The Prior Year PIN is the five digit PIN used to 

 

 sign the return in the previous year. 

Electronic Filing PIN Five digit PIN generated by IRS to be used as an 

 alternate authenticator when the prior year 

 information is not available. This is a one time use 

 PIN. A new one will be generated each year. 

Primary/Spouse The Personal Identification Number (PIN) is 

Signature PIN self-selected or agreed to by the taxpayer. A PIN 

is required for the primary and secondary taxpayer. 

PIN is composed of 5 digits. All zeros are not 

permitted. The spouse can use the same PIN as the 

primary. The PIN is used on the current year tax 

return as the taxpayer’s sig tu na re. 

Assignment of If the taxpayer agrees, it is acceptable for an ERO 

Taxpayer PIN and/or software program to generate or assign the 

taxpayer PIN. The taxpayer consents to the ERO’s 

choice by completing and signing an IRS e-file 

signature authorization (Form 8878 or 8879) containing 

the intended taxpayer PIN. The taxpayer PIN can be 

 systemically generated or manually assigned into the 

 electronic return format and/or the signature 

 authorization form. However, the ERO must receive 

the signature authorization signed by the taxpayer(s) 

before they transmit the return or release it for 

transmission to IRS. This guideline refers to returns 

filed using the Self-Select or Practitioner PIN method. 

Publication 1346 October 1, 2011 Part 1 Page 239
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.06 IRS e-file Signature Authorizations Form 8878 and 8879 

1. Form 8879, IRS e-file Signature Authorization, is used to authorize 

 an Electronic Return Originator to enter the taxpayer’s self-select 

personal identification number (PIN) as the taxpayer’s signature on 

electronically filed Forms 1040, 1040A, 1040EZ and 1040-SS (PR) income 

tax returns. Form 8879 is provided as a convenience when the taxpayer 

is unavailable or unable to return to the office, or it is inconvenient 

for the taxpayer to personally sign the electronically prepared income 

tax return. Form 8879 is then maintained by the ERO, should not be sent 

to the IRS. 

 2. If the taxpayer agrees, it is acceptable for an ERO and/or software 

 program to generate or assign the taxpayer PIN. The taxpayer consents 

to the ERO’s choice by completing and signing an IRS e-file signature 

authorization containing the intended taxpayer PIN. The taxpayer PIN 

can be systemically generated or manually assigned into the electronic 

format and/or the signature authorization form. However, the ERO must 

receive the signature authorization signed by taxpayer(s) before they 

transmit the return or release it for transmission to the IRS. This 

guideline refers to returns filed using the Self-Select or Practitioner 

PIN method. 

 3. The ERO will provide Form 8879 to the taxpayer along with a copy of the 

 completed tax return personally or by U.S. mail, private delivery service, 

 e-mail, Fax Transmission or an Internet web site. Upon review of their 

 tax return, the taxpayer(s) complete Part II of Form 8879 with their PIN, 

 signature and date. The taxpayer must return the form to the ERO either 

 personally, by U.S. mail, private delivery service, or FAX transmission. 

 The ERO must retain the completed Form 8879 as instructed on the form. 

4. Form 8878, IRS e-file Signature Authorization on Application for 

 Extension of Time to File, is used for taxpayers to authorize the 

 ERO to enter the taxpayer’s PIN on one of several extension of 

time to file applications processed through Electronic Transmitted 

Documents (ETD) programs. Form 8879 procedures above also apply to 

Form 8878. 

5. Electronic Funds Withdrawals accompanying Form 4868 can be signed 

 using the Practitioner PIN method. A Form 8878 must be completed 

 by all taxpayers who use this method. Note that a signature is only 

required to authorize the funds withdrawal. There is no signature 

requirement for the Form 4868 itself. See Part 3 of this publication 

 for additional information on ETD programs. 

 6. When finaliz d, Forms 8879 and 8878 and instructions for use with e

Tax Year 2011 e-file will be available at www.irs.gov (click on “Forms |

and Pubs”, then “Forms and Instructions”). Tax Year 2011 forms will be | posted on the IRS website as soon as possible; however, they may not be 

available at the time this document is published. 

7. Beginning Tax Year 2005, Forms 8879 and 8878 were revised to include 

 the Electronic Funds Withdrawal (EFW) statement in the Part II. When 

 either of these forms is used a separate EFW statement does not have 

 to be provided to the taxpayer. 

8. Exhibits of Forms 8879 and 8878 can be found under www.irs.gov. 

Publication 1346 October 1, 2011 Part 1 Page 240
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS 

.07 Jurat/Disclosure Guidelines 

1. This section provides guidelines for the jurat/disclosure language 

that is to be included in software packages for electronically filed 

returns. 

2. In all instances, the appropriate jurat/disclosure text must be 

provided to taxpayers prior to the presentation of fields used to 

enter signature(s) (e.g. PIN) and related authentication information 

(e.g. Date of Birth and Adjusted Gross Income). 

 3. It is imperative that all taxpayers who use the Electronic Funds 

 Withdrawal feature are provided with the appropriate Electronic Funds 

Withdrawal (EFW) text for their review. Only the approved EFW text 

 displayed in this publication is to be used. The approved EFW text 

(selection D1) is displayed separately and has not been included in 

 samples for Jurat/Disclosure Version A, C or D provided. 

 4. Online software products must provide the capability for taxpayers 

 to view the jurat/disclosure statements on the input screen. 

 5. When Form 8879 and 8878 is used, the Electronic Withdrawal statement 

 is provided to the taxpayer in Part II of the form. See Section 13.06. 

 6. Software products intended for use by tax professionals may also 

 provide functionality to print a graphic equivalent of the jurat/ 

 disclosure statements for taxpayers to sign as an alternative to 

 viewing and signing the statement on the input screen. A graphic 

 equivalent may be appropriate when the taxpayer will not be present 

 to review the completed return in the presence of the ERO, and has 

 elected to authorize the ERO to enter the taxpayer(s) Self-Select PIN(s). 

 7. The jurat/disclosure text selections are located in Section 13.08 of 

this document. Samples of the jurat/disclosure versions A, C or D are 

included in Section 13.09. 

 8. Certain Decedent returns Forms 1040, 1040A, and 1040EZ are accepted 

 into e-file. Text Selection T8 must be included for decedent 

 returns filed with Form 1310, Statement of Person Claiming Refund 

 Due a Deceased Taxpayer. If both taxpayers on a jointly filed refund 

 return are deceased, a Form 1310 and selection T8 must be completed 

 for each decedent. 

 

 9. Use the guidelines below, and notes on the text selections for jurat 

 entry field format. 

Jurat Entry Field Format Guidelines 

Field Length Characters Format/Notes 

Dates – (e.g. 

signature dates, 

Date of Birth)

Eight All numeric MMDDYYYY (must convert 

to YYYYMMDD for record 

layouts)

Taxpayer’s PIN Five All numeric Cannot be all zeros 

ERO or Paid 

Preparer PIN 

Eleven All numeric First six positions = 

Electronic Filing 

Identification Number 

(EFIN); last five 

positions = SelfSelected numeric 

Money Fields Twelve 

maximum 

All numeric Dollars ONLY, zero fill 

if no prior year AGI 

Publication 1346 October 1, 2011 Part 1 Page 241
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.07 Jurat/Disclosure Guidelines continued

10. The following table includes the valid Jurat Disclosure Codes for 

 electronically filed Tax Year 2011 Forms 1040, 1040A, 1040EZ and |

 1040-SS (PR). 

The codes (e.g. P1,C1,T1) in the third column identify the possible 

selections for each jurat version. 

11. Some text selections are required only when a specific condition 

 exists. The jurat version display pages include a reference to 

 these selections. Complete text is displayed on the page entitled 

 “Special Condition Text Selections”. Text for these selections 

 MUST BE included when they apply to the taxpayer’s filing situation. 

 For example, include Selection D1 for all returns with an Electronic 

 Funds Withdrawal (EFW), and use Selection T8 for decedent returns 

 when a Form 1310 is attached. NOTE: Decedent returns can not 

 be filed on Form 1040-SS (PR). 

Tax Year 2011 Jurat Disclosure Codes |

Form 1040 Series – Forms 1040, 1040A, 1040EZ, 1040-SS (PR) 

Jurat/ 

Disclosure 

Code 

Title 

Required 

Screen/ 

Graphic 

Selections 

Comments 

Online Self-Select PIN Method 

Form 1040,A,EZ,SS (PR) • Without electronic funds 

 withdrawal 

• If Decedent return with Form 1310 

 attached, also include... 

 (1040-SS (PR) not applicable) 

P1,C1,T1 

T8 A 

• With electronic funds withdrawal P1,C1,D1,T1 

Prepared by: Taxpayer on 

personal computer Transmitted by:

Intermediate 

Service Provider (ISP) or 

transmitter 

Signatures: 

Taxpayer(s) signs with a 

PIN 

Self-Select Method 

Form 1040, A, EZ, SS (PR) 

• Without electronic funds 

withdrawal 

• If Decedent return with Form 1310 

 attached, also include... 

 (1040-SS (PR) not applicable) 

E1,P1,C1,T1 

T8 

C 

• With electronic funds withdrawal E1,P1,C1,D1,T1 

Prepared by: Pr

y: ERO 

eparer/ERO 

Transmitted b

Signatures: 

Taxpayer(s) signs with a 

PIN 

ERO – EFIN/PIN 

Practitioner PIN Method 

Form 1040,A,EZ,SS (PR) • Without electronic funds 

 withdrawal 

• If Decedent return with Form 1310 

 attached, also include... 

 (1040-SS (PR) not applicable) 

E1,P1,C1, 

T6 

T8 D • With electronic funds withdrawal 

 (See Selection D1 explanations to 

 follow) E1,P1,C1,T6 

Prepared by: Pr

by: ERO 

eparer/ERO 

Transmitted 

Signatures: 

Taxpayer(s) signs with a 

PIN 

Paid Preparer’s EFIN/PIN 

NOTE: Form 8879, IRS 

e-file Signature 

Authorization, Including 

Part III, is required. 

Taxpayer prior year 

AGI/Taxpayer PIN, and Date 

of Birth not required. 

BLANK Form 8453 is required to 

submit attachments that 

cannot be e-filed. 

Publication 1346 October 1, 2011 Part 1 Page 242 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATION

.08 Jurat Language Text Selections 

 1. This section identifies the various Perjury, Consent to Disclosure, 

 and Electronic Funds Withdrawal (EFW) text selections (components) 

used to develop jurat language statements for electronic filing tax 

preparation software. 

 2. The software shall provide the capability to incorporate these 

 statements into the appropriate jurat text for presentation to 

 taxpayer(s) for their review. 

 3. Use the table in .06 above and the displays in this section to 

 determine the appropriate components or building blocks to 

develop jurat statements for Form 1040 series returns. 

 4. Jurat language and related requirements used only for documents 

submitted through the Electronically Transmitted Documents (ETD) 

system are included in Part 3 of this document. 

Perjury Statement Selections 

Selection P1

Perjury Statement – use this selection when electronically filing 

Form 1040, 1040A, 1040EZ, or 1040-SS (PR) with Self-Select PIN 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, 

including any accompanying statements and schedules and, to the best of my 

knowledge and belief, it is true, correct, and complete. 

Selection P2 (Reserved)

Selection P3 (ETD only) See Part III of this document

Publication 1346 October 1, 2011 Part 1 Page 243
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.08 Jurat Language Text Selections continued

Consent to Disclosure Selections 

A Consent to Disclosure is to be included on the screen for all electronically 

filed returns and documents. 

Selection C1

Consent to Disclosure - use this selection for electronically filed Form 1040 

Series returns 

Consent to Disclosure 

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send my return to IRS and to receive the following 

information from IRS: a) an acknowledgement of receipt or reason for rejection of 

transmission; b) the reason for any delay in processing or refund; and, c) the date 

of any refund. 

Selection C2 (ETD only) See Part III of this document

 

 

 

ERO Declaration 

Selection E1

ERO Declaration and Signature - use this selection and ERO PIN entry when return 

is transmitted by an Electronic Return Originator (ERO). For use with Self-Select 

and Practitioner PIN methods.

ERO Declaration 

I declare that the information contained in this electronic tax return is the 

information furnished to me by the taxpayer. If the taxpayer furnished me a 

completed tax return, I declare that the information contained in this electronic tax 

return is identical to that contained in the return provided by the taxpayer. If the 

furnished return was signed by a paid preparer, I declare I have entered the paid 

preparer’s identifying information in the appropriate portion of this electronic 

return. If I am the paid preparer, under the penalties of perjury I declare that I 

have examined this electronic return, and to the best of my knowledge and belief, it 

is true, correct, and complete. This declaration is 

based on all information of which I have any knowledge. 

ERO Signature 

I am signing this Tax Return by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ (enter EFIN plus 5 Self-Selected numeric) 

Publication 1346 October 1, 2011 Part 1 Page 244
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.08 Jurat Language Text Selections continued 

 

Electronic Funds Withdrawal Consent Selections 

Include an Electronic Funds Withdrawal Consent statement only when taxpayer 

has selected the Electronic Funds Withdrawal option 

Selection D1 

Electronic Funds Withdrawal Consent for Forms 1040, 1040A, 1040EZ, or 1040-SS (PR) 

Statement MUST BE included with all Electronic Funds Withdrawal (EFW) returns 

Electronic Funds Withdrawal Consent 

If applicable, I authorize the U.S. Treasury and its designated Financial Agent to 

initiate an ACH electronic funds withdrawal (direct debit) entry to the financial 

institution account indicated in the tax preparation software for payment of my 

Federal taxes owed on this return and/or a payment of estimated tax, and the 

financial institution to debit the entry to this account. I further understand 

that this authorization may apply to future Federal tax payments that I direct 

to be debited through the Electronic Federal Tax Payment System (EFTPS). I 

authorize EFTPS to issue me a personal identification number (PIN) to access EFTPS. This authorization is to remain in full force and effect until I notify the U.S. 

Treasury Financial Agent to terminate the authorization. To request that my PIN be 

mailed to me, or to revoke (cancel) a payment, I must contact the U.S. Treasury 

Financial Agent at 1-888-353-4537. Payment cancellation requests must be received 

no later than 2 business days prior to the payment (settlement) date. I also 

authorize the financial institutions involved in the processing of the electronic 

payment of taxes to receive confidential information necessary to answer inquiries 

and resolve issues related to the payment. I further acknowledge that the personal 

identification number (PIN) below is my signature for my electronic income tax 

return and, if applicable, my Electronic Funds Withdrawal consent.

Note: As was revised for Tax Year 2010, Form 8879 (and 8878) now includes |

the Electronic Funds Withdrawal (EFW) consent language in Part II of each 

form. Many Software products are designed to include Form 8879 and 8878 

(e.g. as required for Practitioner PIN method returns), if Form 8879 or 

8878 is not used for an EFW return or document you must still provide 

EFW consent language to the taxpayer as above. 

 

Selection D2 (ETD only) See Part III of this document 

Selection D3 (ETD only) See Part III of this document

Publication 1346 October 1, 2011 Part 1 Page 245 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.08 Jurat Language Text Selections continued 

Taxpayer Signature Selections 

Selection T1 

Use this signature selection when filing a Form 1040, 1040A, 1040EZ, or 

1040-SS (PR) and the Self-Select PIN method will be used to sign the return 

I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

------------------------------------------------------------------------------ 

Primary Taxpayer PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Primary Taxpayer Date of Birth: _ _ _ _ _ _ _ _ 

Primary Taxpayer Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _ * 

Primary Taxpayer Prior Year PIN _ _ _ _ _* 

Primary Electronic Filing PIN: _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN _ _ _ _ _* 

Spouse’s Electronic Filing PIN: _ _ _ _ _ * 

*NOTE: Taxpayers may use either the Prior Year AGI or Prior Year PIN/Electronic 

 Filing PIN for authentication. If all three are included in the record only one 

 has to match IRS records. 

Selection T2

Selection T3 (ETD only) See Part III of this document 

Selection T4 (ETD only) See Part III of this document 

Publication 1346 October 1, 2011 Part 1 Page 246
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.08 Jurat Language Text Selections continued 

Selection T5 (ETD only) See Part III of this document 

Reserved – not available for Tax Year 2011 | 

 

Selection T6 

Use this signature selection for returns filed using the Practitioner PIN method. 

ERO is required to retain Form 8879, IRS e-file Signature Authorization, that 

has been signed by the taxpayer(s) 

 

I am signing this Tax Return and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

------------------------------------------------------------------------------ 

Taxpayer’s PIN:_ _ _ _ _ Date_ _ _ _ _ _ _ _ 

Spouse’s PIN: _ _ _ _ _ 

Selection T7 (ETD only) See Part III of this document 

 

Selection T8 – Decedent Returns only with Form 1310 attached 

M e uded 

 

ust b incl with all Decedent Returns when Form 1310 is attached. 

Use this selection only for Form 1040, 1040A, or 1040EZ Decedent returns that 

are filed with a Form 1310, Statement of Person Claiming Refund Due a Deceased 

Taxpayer. If both taxpayers are shown as decedents on this return, two Forms 

1310 are required, and T8 information must be completed for each decedent. 

 

Form 1310 Signature and Verification 

Completion of this section indicates that I am requesting a refund of taxes 

overpaid by or on behalf of the decedent. Under penalties of perjury, I 

declare that I have examined this Form 1310 claim, and to the best of my 

knowledge and belief, it is true, correct, and complete. 

------------------------------------------------------------------------------ 

________________________________________________ _ _ _ _ _ _ _ _ 

Signature of person claiming refund (35 character limit) Date 

Selection T9 (ETD only) See Part III of this document

Publication 1346 October 1, 2011 Part 1 Page 247
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text - Codes A, C or D 

 Tax Year 2011 Jurat/Disclosure Code A Text | 

Online Self-Select PIN Form 1040, 1040A, 1040EZ or 1040-SS (PR) 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, including 

any accompanying statements and schedules and, to the best of my knowledge and 

belief, it is true, correct, and complete. 

Consent to Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send my return to IRS and to receive the following 

information from IRS: a) an acknowledgement of receipt or reason for rejection 

of transmission; b) the reason for any delay in processing or refund; and, c) the date 

of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A, C or D in this section. 

Electronic Funds Withdrawal Consent - MUST BE included with all returns with 

Electronic Funds Withdrawal 

Form 1310 Signature and Verification – Decedent returns with Form 1310 only.

 

I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

------------------------------------------------------------------------------ 

Primary Taxpayer PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Primary Taxpayer Date of Birth: _ _ _ _ _ _ _ _ 

Primary Taxpayer Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Primary Taxpayer Prior Year PIN _ _ _ _ _* 

Primary Electronic Filing PIN:_ _ _ _ _* 

Spouse PIN:_ _ _ _ _ 

Spouse Date of Birth: _ _ _ _ _ _ _ _ 

Spouse Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*

Spouse Prior Year PIN _ _ _ _ _* 

Spouse Electronic Filing PIN:_ _ _ _ _* 

_________________________________________________________________________________ 

*NOTE: Taxpayers may use either the Prior Year AGI or Prior Year PIN or the 

Electronic Filing PIN for authentication. If all three are included in the record 

only one has to match IRS records. 

Publication 1346 October 1, 2011 Part 1 Page 248
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Codes A, C or D continued 

 Tax Year 2011 Jurat/Disclosure – Code C Text |

Self-Select PIN by ERO Form 1040, 1040A, 1040EZ, or 1040-SS (PR) 

ERO Declaration 

I declare that the information contained in this electronic tax return is the 

information furnished to me by the taxpayer. If the taxpayer furnished me a 

completed tax return, I declare that the information contained in this electronic 

tax return is identical to that contained in the return provided by the taxpayer. 

If the furnished return was signed by a paid preparer, I declare I have entered 

the paid preparer’s identifying information in the appropriate portion of this 

electronic return. If I am the paid preparer, under the penalties of perjury I 

declare that I have examined this electronic return, and to the best of my knowledge 

and belief, it is true, correct, and complete. This declaration is based on all 

information of which I have any knowledge. 

ERO Signature 

I am signing this Tax Return by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ 

(enter EFIN plus 5 Self-Selected numeric) 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, including 

any accompanying statements and schedules and, to the best of my knowledge and 

belief, it is true, correct, and complete. 

Consent to Disclosure 

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send my return/form to IRS and to receive the following 

information from IRS: a) an acknowledgement of receipt or reason for rejection of 

transmission; b) the reason for any delay in processing or refund; and, c) the date 

of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A, C or D in this section. 

Electronic Funds Withdrawal Consent - MUST BE included with all returns with 

Electronic Funds Withdrawal 

Form 1310 Signature and Verification – Decedent returns with Form 1310 only.

I am signing this Tax Return and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

------------------------------------------------------------------------------ 

Primary Taxpayer PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Primary Taxpayer Date of Birth: _ _ _ _ _ _ _ _ 

Primary Taxpayer Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Primary Taxpayer Prior Year PIN _ _ _ _ _* 

Primary Electronic Filing PIN:_ _ _ _ _* 

Spouse PIN:_ _ _ _ _ 

Spouse Date of Birth: _ _ _ _ _ _ _ _ 

Spouse Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*

Spouse Prior Year PIN _ _ _ _ _* 

Spouse Electronic Filing PIN:_ _ _ _ _* 

____________________________________________________________________________

*NOTE: Taxpayers may use either the Prior Year AGI or Prior Year PIN or the 

Electronic Filing PIN for authentication. If all three are included in the 

record only one has to match IRS records. 

_____ 

Publication 1346 October 1, 2011 Part 1 Page 249
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Code A, C or D continued 

 Tax Year 2011 Jurat/Disclosure – Code D Text | Practitioner PIN Method Form 1040, 1040A, 1040EZ, 1040-SS (PR) 

Form 8879, IRS e-file Signature Authorization required 

ERO Declaration 

I declare that the information contained in this electronic tax return is the 

information furnished to me by the taxpayer. If the taxpayer furnished me a 

completed tax return, I declare that the information contained in this electronic 

tax return is identical to that contained in the return provided by the taxpayer. 

If the furnished return was signed by a paid preparer, I declare I have entered 

the paid preparer’s identifying information in the appropriate portion of this 

electronic return. If I am the paid preparer, under the penalties of perjury I 

declare that I have examined this electronic return, and to the best of my knowledge 

and belief, it is true, correct, and complete. This declaration is based on all 

information of which I have any knowledge. 

ERO Signature

I am signing this Tax Return by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ (enter EFIN plus 5 Self-Selected numeric) 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, including 

any accompanying statements and schedules and, to the best of my knowledge and 

belief, it is true, correct, and complete. 

Consent to Disclosure 

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send my return/form to IRS and to receive the 

following information from IRS: a) an acknowledgement of receipt or reason for 

rejection of transmission; b) the reason for any delay in processing or refund; 

and, c) the date of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A, C or D in this section. 

Electronic Funds Withdrawal Consent – The EFW language is to be included on 

Form 8879 that is required to be signed by the taxpayer. 

Form 1310 Signature and Verification – Decedent returns with Form 1310 only.

I am signing this Tax Return and Electronic Funds Withdrawal Consent, if applicable, 

by entering my PIN below. 

-------------------------------------------------------------------------------------- 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Spouse’s PIN: _ _ _ _ _ 

______________________________________________________________________________________ 

Publication 1346 October 1, 2011 Part 1 Page 250
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Code A, C or D continued 

______________________________________________________________________________

 Special Condition Text Selections U e wit Jura s h t/Disclosure Codes A, C or D

 Tax Year 2011 |

 

______________________________________________________________________________ 

The Special Condition Text Selections below are to be used with Jurat/Disclosure 

Code A, C or D as appropriate. These statements do not have to be provided to 

all taxpayers, but they MUST be provided when the Special Condition applies. The 

jurat language A, C or D displays on the previous pages refer to the text below 

but do not include the entire text in the display. 

Selection D1 

Electronic Funds Withdrawal Consent for Forms 1040, 1040A, 1040EZ, and 1040-SS (PR)

(Include this statement only with Electronic Funds Withdrawal returns if Form 8879 

was not completed). 

Electronic Funds Withdrawal Consent 

If applicable, I authorize the U.S. Treasury and its designated Financial Agent 

to initiate an ACH electronic funds withdrawal (direct debit) entry to the 

financial institution account indicated in the tax preparation software for 

payment of my Federal taxes owed on this return and/or a payment of estimated 

tax, and the financial institution to debit the entry to this account. I 

further understand that this authorization may apply to future Federal tax and 

resolve issues related to the payment.payments that I direct to be debited 

through the Electronic Federal Tax Payment System (EFTPS). I authorize EFTPS to 

issue me a personal identification number (PIN) to access EFTPS. This 

authorization is to remain in full force and effect until I notify the U.S. 

Treasury Financial Agent to terminate the authorization. To request that my PIN 

be mailed to me, or to revoke (cancel) a payment, I must contact the U.S. 

Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must 

be received no later than 2 business days prior to the payment (settlement) 

date. I also authorize the financial institutions involved in the processing of 

the electronic payment of taxes to receive confidential information necessary to 

answer inquiries and resolve issues related to the payment. I further 

acknowledge that the personal identification number (PIN) below is my signature 

for my electronic income tax return and, if applicable, my Electronic Funds 

Withdrawal consent.

See additional information regarding the electronic funds withdrawal (EFW) consent 

under the selection D1 explanation in Section 13.08. 

Selection T8 – Decedent Returns only with Form 1310 attached 

Use this selection only for Form 1040, 1040A, or 1040EZ Decedent returns that 

are filed with a Form 1310, Statement of Person Claiming Refund Due a Deceased 

Taxpayer. If both taxpayers are shown as decedents on the return, two Forms 1310 

are required, and T8 must be completed for each decedent. 

 

Form 1310 Signature and Verification 

Completion of this section indicates that I am requesting a refund of taxes 

overpaid by or on behalf of the decedent. Under penalties of perjury, I 

declare that I have examined this Form 1310 claim, and to the best of my 

knowledge and belief, it is true, correct, and complete. 

---------------------------------------------------------------------------------

- 

___________________________________________ _ _ _ _ _ _ _ _ 

Signature of person claiming refund (35 character limit) Date 

Publication 1346 October 1, 2011 Part 1 Page 251
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.10 Validation of Electronic Signatures for e-file 

The following Error Reject Codes are used for electronic signatures: 

NOTE: Error Reject Code definitions can be found in Publication 1346, 

 Part 1, Attachment 1. 

01. General Error Reject Code for Electronic Signature 

 ERC 0689 and 1150 

02. Online PIN Error Reject Codes 

 ERC 0681, 0682 and 0696 

03. Practitioner PIN Error Reject Codes 

 ERC 0695, 0697, 0698 and 0699 

04. Self-Select PIN Error Reject Codes 

 ERC 0670, 0671 and 0694 

05. The following Error Reject Codes are valid for Online, Practitioner 

 and Self-Select PIN methods: 

 ERC 0668, 0669, 0672, 0674, 0675, 0676, 0677, 0678, 0679, 0680, 

 0683, 0684, 1150, 1151, 1155 and 1156 

06. Online and Self-Select PIN Error Reject Codes for Form 1040-SS(PR): ERC 1262, 1263, 1264 and 1265 

07. Practitioner PIN Error Reject Code for Form 1040-SS(PR): 

ERC 1332 

Publication 1346 October 1, 2011 Part 1 Page 252
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Frequently Asked Questions for preparing and e-filing your own tax return 

Why is my date of birth required with this method? 

The Date of Birth is required as part of the authentication process for the 

taxpayer. It will be matched against Social Security Records. The return will not 

be rejected if the Date of Birth does not match. However, the Acknowledgement 

Record will contain the field Date of Birth Validity Code. It will advise you if 

the dates of birth submitted were valid or mismatched. The following values will be 

returned: 

• "0" = Date of Birth Validation Not Required 

• "1" = All Dates of Birth Valid 

• "2" = Primary Date of Birth Mismatch 

• "3" = Spouse Date of Birth Mismatch 

• "4" = Both Dates of Birth Mismatch 

How can I get my prior year information if I do not have it? 

You may call the IRS toll free number at 1-800-829-1040. If you can provide certain 

information to the Customer Service Representative (such as your name, SSN, and 

current address), you may receive the prior year original AGI amount or prior year 

PIN over the phone or you may request a free transcript. Allow 7 to 10 days to 

receive the transcript. Be sure to ask for the original AGI. 

If your prior year information is unavailable, you may be able to obtain an 

Electronic Filing PIN.

If my spouse and I are filing jointly, do we both need a PIN? 

Yes, each taxpayer must sign using a PIN. You will each choose any five digits, 

except all zeros, as the electronic signatures. 

What happens if I use the same PIN as some one else? 

It is acceptable for two taxpayers to choose the same five digit PIN. 

The taxpayer's personal information (Social Security Number, Date of Birth and 

original Adjusted Gross Income or Prior Year PIN/Electronic Filing PIN from the 

2010 tax return) provided to the IRS is used to verify the taxpayer's identity. |

My filing status this year is not the same as my filing status last year, what 

Adjusted Gross Income (AGI) or PIN do I use? 

If the change is to Married Filing Jointly, then you will your individual original 

total Adjusted Gross Income amount or PIN from their respective 2010 tax returns.| 

If the change is from Married Filing Jointly, then you will use the same original 

total Adjusted Gross Income amount or PIN from the 2010 joint return. | 

What AGI amount should I use to file jointly this year if I have a different spouse 

than 

last year? 

Use the AGI amount or PIN from the joint return filed with the ex-spouse. 

Publication 1346 October 1, 2011 Part 1 Page 253
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

What AGI amount should I use when my spouse earned all the wages? 

Both taxpayers on the joint return will use the total AGI amount from the 

originally filed return. The AGI amount should not be divided between the primary 

and the spouse. 

If the return was filed late, what Prior Year AGI amount should be used? 

If the 2010 tax return was not received and processed by the IRS by December 12,|

2011, enter “0” (zero) for the AGI amount. If the return is rejected due to |

mismatch of the Prior Year AGI, resubmit the return using the actual values. 

If a 2010 tax return was not filed, what amount should be entered the Prior Year|

AGI or prior year PIN? 

Enter “0” (zero) for the original Prior Year AGI. Do not leave this field 

blank. However, the Prior Year PIN/Electronic Filing PIN field should be left 

blank. 

Are all taxpayers who file electronically required to pay any balance due 

electronically? 

No. Taxpayers who prefer to pay by check or money order should file Form 1040-V, 

Payment Voucher. 

Can the taxpayer electronically file a joint return if the spouse is unable to sign 

because he or she is serving in a combat zone, or a qualified hazardous duty area, 

and the taxpayer does not have a power of attorney or other statement? 

If your spouse is unable to sign the return because he or she is serving in a 

combat zone (such as the Persian Gulf Area, Yugoslavia, or Afghanistan), and you do 

not have a power of attorney or other statement, you can sign for your spouse. 

Attach a signed statement to your return that explains that explains that your 

spouse is serving in a combat zone. For more information on special tax rules for 

persons who are serving in a combat zone, or who are in missing status as a result 

of serving in a combat zone, see Publication 3, Armed Forces’ Tax Guide. 

If the returns rejects, where are Error Reject Code explanations located? 

The Error Reject Codes can be found in the Publication 1346, Electronic Return File 

Specification and Record Layouts for Individual Income Tax Return for TY 2010, Part 

2, Attachment 1. 

If the taxpayer had an ITIN (IRS Individual Taxpayer Identification Number) when 

they filed their 2010 tax return, but now have a SSN this filing season (TY2011),|

what Prior Year AGI amount should be used? 

If the taxpayer had ITIN when they filed their 2010 tax return, but now have an |

SSN to file their 2010 tax return, they should use “0” (zero) as the Prior Year AGI 

amount. 

What Prior Year PIN should be used when the return originally rejected and the 

corrected return was retransmitted with a different PIN? 

The PIN from the accepted e-filed return must be used. 

Publication 1346 October 1, 2011 Part 1 Page 254
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.12 Frequently Asked Questions for an Electronic Return Originator 

How would my client get a copy of their Prior Year PIN? 

EROs will need to provide taxpayers with documentation that has the PIN on it. 

Tax Preparation software should be capable of providing the taxpayer with a 

copy of the PIN used in their current tax return so that it will be available 

for them to use as an authenticator next year. As a suggestion, the PIN can 

be preprinted on the signature line of the tax return to avoid additional 

paper generation. 

If the prior year information is unavailable, the taxpayer may be able to obtain 

an Electronic Filing PIN. 

What is an ERO EFIN/PIN? 

The ERO PIN is the ERO's electronic signature. For consistency, each ERO is 

encouraged to use the same 11 numbers for their ERO PIN on all returns for this 

filing season. The first six positions of your ERO PIN must be your EFIN and it 

must match the EFIN in the DCN. You may select any five digits except all zeros 

for the next five positions. 

Will the ERO EFIN/PIN be acknowledged? 

If the ERO EFIN/PIN is not present, the return will reject displaying an error 

reject code. 

What is Form 8879, IRS e-file Signature Authorization? 

Form 8879 is the declaration document and signature authorization for an e-filed 

return filed by an electronic return originator (ERO). Complete Form 8879 when 

the Practitioner PIN Method is used or when the taxpayer authorizes the ERO to 

enter or generate the taxpayer’s personal identification number (PIN) on his or 

her e-filed individual income tax return. 

Where can a copy of Form 8879 be obtained? 

Some tax preparation software includes Form 8879, IRS e-file Signature 

Authorization format. A copy can also be obtained from IRS website, keyword 

Form 8879. A Spanish version, Form 8879-SP, is also available on the site. 

Can the taxpayer give me their PIN verbally to enter in their electronic return? 

Yes, a taxpayer can provide their PIN verbally. However, you must receive a 

completed Form 8879, IRS e-file Signature Authorization, from the taxpayer 

before you submit the return or release it for transmission to the IRS. 

Is it acceptable for the ERO to choose the same PIN for multiple clients? 

Yes, it is acceptable to assign the same PIN for multiple clients. 

Where can I find a list of ERO and taxpayer responsibilities when using the 

Self-Select PIN Method? 

As an ERO, your responsibility is to provide the taxpayer with Form 8879 

along with their return for review. You are required to generate or enter 

the header information, all five tax return line items in Part I, and the ERO 

firm name in Part II. You may also systemically generate or manually assign the 

taxpayer's PIN in Part II. 

Publication 1346 October 1, 2011 Part 1 Page 255
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

Frequently Asked Questions for an Electronic Return Originator – CONTINUED - 

What is my responsibility as an ERO using Form 8879 when the taxpayer completed 

their own return? 

As an ERO, your responsibility is to complete Form 8879 based on the return 

information you received from the taxpayer. You are required to generate or 

enter the header information, the five tax return line items in Part I, and 

the ERO firm name in Part II. You may also systemically generate or manually 

assign the taxpayer PIN in Part II. 

What is my responsibility as an ERO using Form 8879 when another return preparer 

completed the taxpayer's return? 

As an ERO, your responsibility is to identify the paid preparer in the 

appropriate fields of the electronic return record, regardless of who prepared 

the return. For example, if a collected return is signed by a paid preparer, 

the ERO must enter the paid preparer's identifying information in the 

appropriate portion of the electronic return record. Complete Form 8879 based 

on the return information you received from the taxpayer. You are required to 

generate or enter the header information, the five tax return line items in 

Part I, and the ERO firm name in Part II. You may also systemically generate 

or manually assign the taxpayer PIN in Part II. Page 1 and 2 of the tax return 

should be retained until the end of the calendar year. 

Can a preparer enter the taxpayer's PIN on an Application for Extension of Time 

to File? 

Yes. Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350, is available for taxpayers to authorize the ERO to input their PIN on Forms 

4868 and 2350. Form 8878 is included in some software packages. A copy can be 

obtained from the IRS website, keyword Form 8878. Spanish version, Form 

8878-SP, is also available on the website. 

Do I have to mail Form 8879 and Form 8878 to the IRS? 

Do not send Form 8879 to the IRS unless requested to do so. Retain the 

completed Form 8879 for 3 years from the return due date or IRS received date, 

whichever is later. 

Is it acceptable for an Electronic Return Originator (ERO) to electronically 

image and store Form 8879 and Form 8878 and meet the document retention 

requirement? 

Forms 8879 and 8878 may be retained electronically in accordance with the 

recordkeeping guidelines in Rev. Proc. 97-22, which is on page 9 of Internal 

Revenue Bulletin 1997-13 at Internal Revenue Bulletin 1997-13. 

Why is a Form 8878 needed for Form 4868 filers if there is no signature 

requirement on Form 4868? 

A Form 8878 is required by Form 4868 filers when they will make an electronic 

funds withdrawal and they want to authorize the ERO to enter the taxpayer's 

PIN. Form 8878 is not required for Form 4868 when there is no electronic 

funds withdrawal. 

Publication 1346 October 1, 2011 Part 1 Page 256 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.13 Practitioner PIN Method Questions and Answers 

The Practitioner PIN method does not require the taxpayer to provide their 

Prior Year AGI amount or Prior Year PIN. When using the Practitioner PIN 

Method, taxpayers must always appropriately sign a completed signature 

authorization form. Taxpayers, who use the Practitioner PIN Method and enter 

their own PINs in the electronic return record after reviewing the completed 

return, must still appropriately sign the signature authorization form. 

Who is eligible to use the Practitioner PIN Method? 

The following taxpayers are eligible to use the Practitioner PIN Method: 

• Taxpayers who are eligible to file Form 1040, 1040A, 1040EZ or 

1040-SS(PR) for Tax Year 2011. | 

• Military personnel residing overseas with APO/FPO addresses. 

• U.S. citizens and resident aliens residing in the American 

Possessions of the Virgin Islands, Puerto Rico, American Samoa, 

Guam and Northern Marianas, or with foreign country addresses. 

• Taxpayers filing a Form 4868 (Extension of Time to File). 

There is no age restriction on who can use the Practitioner PIN method; 

everyone is eligible to use the Practitioner PIN method. 

What forms or supporting documents must the ERO submit with Form 8453, 

U.S. Individual Income Tax Transmittal for an IRS e-file Return? 

The following forms or supporting documentation must be attached to 

Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return: 

• Appendix A, Statement by Taxpayer Using the Procedures in Rev. Proc. 

2009-20 to Determine a Theft Loss Deduction Related to a Fraudulent 

Investment Arrangement 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or 

acceptable documentation/required donor documentation) 

• Form 2848, Power of Attorney and Declaration of Representative (or 

POA that states the agent is granted authority to sign the return) 

• Form 3115, Application for Change in Accounting Method 

• Form 3468, Computation of Investment Credit (if Historic Structure 

Certificate is required) attach a copy of the first page of NPS Form 

10-168a, Historic Preservation Certification Application (Part 2 - 

Description of Rehabilitation), with an indication that it was received 

by the Department of the Interior or the State Historic Preservation 

Officer, together with proof that the building is a certified historic structure 

(or that such status has been requested) 

• Form 4136, Credit for Federal Tax paid on Fuels (if certificate and/or reseller 

statement is required)-attach the Certificate for Biodiesel and, 

if applicable, Statement of Biodiesel Reseller or a certificate from the 

provider identifying the product as renewable diesel and, if applicable, 

a statement from the seller 

• Form 5713, International Boycott Report 

Publication 1346 October 1, 2011 Part 1 Page 257
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

 -CONTINUED- 

• Form 8283, Non-Cash Charitable Contributions, Section A (if any statement or 

qualified appraisal is required) or Section B, Donated Property, and any 

related attachments (including any qualified appraisal or partnership 

Form 8283) 

• Form 8332, Release of Claim to Exemption for Children of Divorced or 

Separated Parents (or certain pages from a post-1984 decree or agreement, 

see instructions) 

• Form 8858, Information Return of U.S. Persons with Respect to Foreign 

Disregarded Entities 

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit attach the 

certificate for Biodiesel and, if applicable, Statement of Biodiesel 

Reseller or a certificate from the provider identifying the product as 

renewable diesel and, if applicable, a statement from the reseller 

• Form 8885, Health Coverage Tax Credit, and all required attachments 

• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement 

with the same information), if you elect not to include your transactions 

on the electronic short-term capital gain (loss) or long-term capital gain 

(loss) records 

How long should an ERO retain and make available to the IRS the form 8453? 

A copy of the Form 8453 and supporting documents that cannot be electronically 

transmitted are required to be retained until the end of the calendar year. 

How does the Practitioner PIN Method benefit the ERO? 

The Practitioner PIN Method offers an additional signature option for EROs to 

use in preparing and transmitting Form 1040, 1040A, 1040EZ or 1040-SS(PR) to 

IRS. Neither the Date of Birth nor the Prior Year Adjusted Gross Income amount 

or Prior Year PIN is needed to use the Practitioner PIN Method. 

Where can I find a complete list of EROs and Taxpayer responsibilities when 

using the Practitioner PIN Method? 

Responsibilities are located on page 2 of Form 8879, "IRS e-file Signature 

Authorization". 

What is the purpose of Form 8879, "IRS e-file Signature Authorization"? 

Form 8879 is the declaration document and signature authorization for an 

e-filed return filed by an electronic return originator (ERO). Complete Form 

8879 when the Practitioner PIN Method is used or when the taxpayer authorizes 

the ERO to enter or generate the taxpayer's personal identification number 

(PIN) on his or her e-filed individual income tax return. 

Where can I obtain a copy of Form 8879? 

Some tax preparation software includes form 8879, IRS e-file Signature 

Authorization format. A copy can also be obtained from the IRS website, keyword 

Form 8879. A Spanish version, Form 8879-SP, is also available on the site. 

Publication 1346 October 1, 2011 Part 1 Page 258
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

Practitioner PIN Method Questions and Answers-CONTINUEDDo I mail Form 8879, IRS e-file Signature Authorization, to the IRS? 

Do not send Form 8879 to the IRS unless requested to do so. Retain the 

completed Form 8879 for 3 years from the return due date or IRS received date, 

which ever is later. 

Are all taxpayers who file electronically required to pay any balance due 

electronically? 

No. Taxpayers who prefer to pay by check or money order should file Form 

1040-V, Payment Voucher. Form 8879, IRS e-file Signature Authorization, can 

not be used to transmit any payments. 

Can the taxpayer use the same PIN next year? 

Yes, or they may choose a new PIN. 

Can two taxpayers select and use the same PIN to sign their return? 

It is acceptable for two taxpayers to choose the same five digit PIN. The 

taxpayer's personal information provided to the IRS is used to verify the 

taxpayer's identity. 

Do both taxpayers filing a joint return need a PIN? 

Yes, each taxpayer must sign using a PIN. 

Can the taxpayer electronically file a joint return if the spouse is unable to 

sign because he or she is serving in a combat zone or a hazardous duty area, 

and the taxpayer does not have a power of attorney or other statement? 

If your spouse is unable to sign the return because he or she is serving in 

a combat zone (such as the Persian Gulf Area, Yugoslavia, or Afghanistan), 

and you do not have a power of attorney or other statement, you can sign for 

your spouse. Attach a signed statement to your return that explains that your 

spouse is serving in a combat zone. For more information on special tax rules 

for persons who are serving in a combat zone, or who are in missing status as a 

result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 

How do I know the IRS received the taxpayer's PIN? 

When you receive your Acknowledgement Record, all accepted returns will have 

the PIN Presence Indicator. One of the following values will be returned: 

• "1" = Practitioner PIN 

• "2" = Self-Select PIN by Practitioner Used 

• "3" = Self-Select PIN by Online Used 

• "4" = State Only. No PIN 

• "Blank" = Return Rejected with PIN 

Publication 1346 October 1, 2011 Part 1 Page 259
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

 Practitioner PIN Method Questions and Answers-CONTINUEDWhat is an ERO EFIN/PIN? 

The ERO PIN is the ERO's electronic signature. For consistency, each ERO is 

encouraged to use the same 11 numbers for their PIN on all returns for this filing 

season. The first 6 positions of your ERO PIN must be your EFIN and it must match 

the EFIN in the DCN. You may select any 5 digits, except all zeros, for the next 

five positions. 

Where can I find the Error Reject Codes for the Practitioner PIN Method? 

The Error Reject Codes can be found in the Publication 1346, "Electronic 

Return File Specifications and Record layouts for the Individual Income Tax 

Returns for TY2011, Part 1, Attachment 1." | 

If my client used the Practitioner PIN Method to sign their return, how is an 

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

instruction for the tax form or in a related tax publication submitted? 

If your client uses the Practitioner PIN Method to sign their return, and is 

making an election for certain tax treatment, status, exception or exemption 

based on an instruction for the tax form or in a related tax publication, an 

Election Explanation Record (ELC) must be used if there is no official form 

designed for the election. Your tax software, however, must support the Election 

Explanation Record. Practitioners should not attach a copy of the election to 

the Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. 

Can the taxpayer verbally provide their PIN to be entered in their electronic 

record? 

Yes, a taxpayer can provide their PIN verbally. However, you must receive a 

completed Form 8879, IRS e-file Signature Authorization, from the taxpayer 

before you submit the return or release if for transmission to the IRS. 

Is it acceptable for the ERO to choose the same PIN for multiple clients? 

Yes, it is acceptable to assign the same PIN for multiple clients. 

What is the EROs responsibility in using Form 8879 when the taxpayer has 

completed their own return and just need it transmitted? 

As an ERO, your responsibility is to complete Form 8879 based on the return 

information you received from the taxpayer. You are required to generate or 

enter the header information, the five tax return line items in Part I, and 

the ERO firm name in Part II. You may also system generate or manually assign 

the taxpayer PIN in Part II. 

Can Form 8879 be used to request an extension of time to file? 

No. Form 8879, IRS e-file Signature Authorization for Form 4868 or Form 2350, 

must be completed. 

Why is Form 8878 needed for Form 4868 filers if there is no signature requirement 

on Form 4868? 

A Form 8878 is required by Form 4868 filers when they need to make an Electronic 

funds Withdrawal and they want to authorize the ERO to enter the taxpayers PIN. 

Form 8878 is not required for Form 4868 when there is no Electronic Funds 

Withdrawal. 

Publication 1346 October 1, 2011 Part 1 Page 260 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

 

Practitioner PIN Method Questions and Answers-CONTINUEDCan a preparer enter the taxpayer's PIN on a Application for Extension of Time 

to File? 

Yes. Form 8878, IRS e-file Signature Authorization for Application for form 

4868 and Form 2350, is available for taxpayers to authorize the ERO to input their 

PIN on Forms 4868 or 2350. A copy can be obtained from IRS website, keyword 8878. 

A Spanish version, Form 8878-SP, is also available on the website. 

NOTE: The Practitioner PIN Method can not be used when filing Form 2350.

What should I do if my client is unable to return to my office to input 

his/her PIN on an Application for an Extension of Time to file? 

Your client my authorize you to input his/her PIN by completing from 8878. 

Provide this form to the taxpayer along with a copy of the extension of time 

to file application for their review. It is not necessary for both taxpayers 

e-filing a joint extension application to authorize the ERO to enter their 

taxpayer PIN. See additional instructions on form 8878. 

Publication 1346 October 1, 2011 Part 1 Page 261
 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 262

0001 o 

o 

Page 1 of Form 1040, 1040A, 1040EZ, or 1040-SS (PR) must be present 

 

The Summary Record must be present. 

0002 o Form 1040 - When More than Four Dependents Box (SEQ 0209), equals 

“X”, Dependent First Name 1 (SEQ 0170) must equal “STMbnn”. 

0003 o Tax Return Record Identification – The Tax Period of Form 1040/ 

1040A/1040EZ/1040-SS (PR) (SEQ 0005) Page 1, must equal "201112" and 

Tax Period of Form 1040/1040A (SEQ 0765) and of Form 1040-SS (PR) 

(SEQ 1605) Page 2, must also equal "201112". 

 |

 |

 

0004 o 

o 

o 

o 

Tax Form - Primary SSN (SEQ 0010) must be within the valid ranges of 

SSN/ITIN's and cannot equal an ATIN. It must equal all numeric 

characters and cannot equal all blanks, zeros, ones, twos, threes, 

fours, fives, sixes, sevens, eights or nines. Refer to Attachment 9 

for valid ranges of Social Security/Taxpayer Identification Numbers. 

Primary SSN (SEQ 0010) is a required field. 

Primary SSN (SEQ 0010) of the Tax Form must equal Taxpayer 

Identification Number (SEQ 0003) of Tax Return Record Identification 

Page 1. 

Taxpayer Identification Number (SEQ 0003) of Tax Return Record 

Identification Page 1 must be significant. 

 

 

 

 

0005 o Statement Record - The maximum number of Statement References within 

a tax return is 30. (A Statement Reference is defined as "STMbnn"; 

the value of "nn" refers to the Statement Number.) See Section 8 for 

Statement Record information. 

0006 o 

o 

o 

o 

o 

o 

Tax Form - Only the following characters are permitted in the Primary 

Name Control (SEQ 0050) and Spouse's Name Control (SEQ 0055): alpha, 

hyphen, and space. The Name Control cannot contain leading or 

embedded spaces. The left-most position must contain an alpha 

character. 

Primary Name Control (SEQ 0050) is a required field. 

Spouse's Name Control (SEQ 0055) is a required field when Filing 

Status (SEQ 0130) equals "2" or "3". On Form 1040EZ, Spouse's Name 

Control (SEQ 0055) is a required field when Secondary SSN (SEQ 0030) 

is significant. 

Form 8615 - Parent Name Control (SEQ 0045) must be significant and 

correctly formatted. 

Form 8814 - Child Name Control (SEQ 0015) must be significant and 

correctly formatted. 

See Section 7.01 for Name Control format. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 263

0007 o 

o 

o 

Tax Form - Street Address (SEQ 0080) is alphanumeric and cannot have 

leading or consecutive embedded spaces. The left-most position must 

contain an alpha or numeric character. The only special characters 

permitted are space, hyphen (-), and slash (/). See Section 7.03 for 

Street Address format. 

Street Address (SEQ 0080) is a required field. 

Exception: This check is not performed when Address Ind (SEQ 0097) 

equals “3”, indicating a foreign address. 

0008 o 

o 

Form 1040/1040A - Total Box 6a and 6b (SEQ 0167) must equal the 

number of boxes checked for Exempt Self (SEQ 0160) and Exempt Spouse 

(SEQ 0163). 

Form 1040/1040A/1040-SS (PR) - Filing Status (SEQ 0130) is a required 

field. 

0009 o State Record - The size of the fixed unformatted state record exceeds 

the maximum length. 

0010 o 

o 

o 

o 

o 

o 

Each field can contain only the type of data specified in its Field 

Description in Part 2 Record Layouts. 

Significant money amount fields must be right-justified (and zerofilled when transmitting in fixed format). Money amount fields must 

contain whole dollars (no cents). When a field is defined as "N 

(positive only)", the field must be present and must contain an 

amount greater than or equal to zero. 

For numeric fields that can contain a literal value, entries must be 

left-justified and blank-filled when transmitting in fixed format. 

When transmitting in variable format, only significant characters are 

transmitted. 

When transmitting in fixed or variable format, significant date 

fields must contain numeric characters in the following formats, 

unless otherwise specified in Part 2 Record Layouts: Year fields 

with a length of four positions = YYYY, date fields with six 

positions = YYYYMM, date fields with eight positions = YYYYMMDD 

unless otherwise specified. 

 

All alphanumeric fields must be left-justified (and blank-filled when 

transmitting in fixed format) unless otherwise specified. 

Form Payment - Taxpayer's Day Time Phone Number (SEQ 0090) is a 

required field and cannot equal all zeros or all blanks. 

0011 o Form 1040/1040A - When Exempt Self (SEQ 0160) equals "X", Total 

Exemptions (SEQ 0355) must be greater than zero. 

0012 o Form 1040/1040A - If Overpaid (SEQ 1260) is significant and ES 

Penalty Amount (SEQ 1300) is greater than Overpaid, then Amount Owed 

(SEQ 1290) must be significant. If Overpaid (SEQ 1260) is 

significant and ES Penalty Amount (SEQ 1300) is not greater than 

Overpaid, then Amount Owed (SEQ 1290) cannot be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 264

0013 o RESERVED -|

 -|

 -|

 

0014 o When there is an entry in a field defined as "NO ENTRY", the return 

will be rejected. (See Part 2 Record Layouts for "NO ENTRY" fields.) 

0015 o Schedule A - The following literal values cannot be present in Other 

Expenses Type (SEQ 0420, 0432) or in Other Expense Type (SEQ 0475): 

"CASUALTY", "CHILD CARE", "CHILD-CARE", "CHILDCARE", "DEPENDENT 

CARE", "MEDICAL", "THEFT". 

0016 o 

o 

Tax Form - Zip Code (SEQ 0095) must be within the valid ranges of zip 

codes listed for the corresponding State Abbreviation (SEQ 0087). 

The zip code cannot end in "00", with the exception of 20500 (the 

White House zip code). Refer to Attachment 3. 

Exception: This check is not performed when Address Ind 

(SEQ 0097) equals “3”, indicating a foreign address. 

0017 o Form 4137 – All of the following fields must be significant: Tip 

Income Name (SEQ 0010), Tip Income SSN (SEQ 0020), Employer’s Name 

(SEQ *0030), Employer ID Number (SEQ +0035), and Tips Received 

(SEQ +0040). 

0018 o Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010) and SSN 

of Person Subject to Penalty Tax (SEQ 0020) must be significant. 

0019 o 

o 

o 

o 

Tax Form - When Direct Deposit information is present, Routing 

Transit Number (RTN) (SEQ 1272) must contain nine numeric characters. 

The first two positions must be 01 through 12, or 21 through 32; the 

RTN must be present on the Financial Organization Master File (FOMF); 

and the banking institution must process Electronic Funds Transfer 

(EFT). See Section 6 for optional Routing Transit Number validation. 

Exception: Bypass this check if Form 8888 is present. 

Depositor Account Number (SEQ 1278) must be alphanumeric (i.e., only 

alpha characters, numeric characters, and hyphens), must be leftjustified with trailing blanks if less than 17 positions, and cannot 

equal all zeros. 

If Routing Transit Number (SEQ 1272) or Depositor Account Number 

(SEQ 1278) is significant, then Checking Account Indicator (SEQ 1274) 

or Savings Account Indicator (SEQ 1276) must equal "X". Both cannot 

equal "X". 

0020 o 

o 

o 

Tax Form - Name Line 1 (SEQ 0060) cannot have leading or consecutive 

embedded spaces. The only characters permitted are alpha, space, 

ampersand (&), hyphen (-), and less-than sign (<). The left-most 

position must be alpha. The less-than sign replaces the intervening 

space to identify the primary taxpayer's last name and cannot be 

preceded by or followed by a space. See Section 7.02 for Name Line 1 

format. 

Name Line 1 (SEQ 0060) is a required field. 

If the primary and the spouse have two different last names, the 

second less-than sign ("<") after the primary last name must be 

followed by an ampersand ("&"). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 265

0021 o Tax Form - Name Line 2 (SEQ 0070) is alphanumeric and cannot have 

leading or consecutive embedded spaces. The only special characters 

permitted are space, ampersand (&), hyphen (-), slash (/), and 

percent (%). See Section 7.04 for Name Line 2 Format. 

0022 o 

o 

o 

Tax Form - State Abbreviation (SEQ 0087) must be significant and 

consistent with the standard state abbreviations issued by the Postal 

Service. Refer to Attachment 3 for State Abbreviations. 

State Abbreviation (SEQ 0087) is a required field. 

Exception: This check is not performed when Address Ind (SEQ 0097) 

equals “3”, indicating a foreign address. 

0023 o 

o 

o 

Tax Form - City (SEQ 0083) must be left-justified and must contain a 

minimum of three alpha characters. This field cannot contain 

consecutive embedded spaces and must contain only alphabetic 

characters and spaces. Do not abbreviate the city name. 

City (SEQ 0083) is a required field. 

Exception: This check is not performed when Address Ind (SEQ 0097) 

equals “3”, indicating a foreign address. 

0024 o Tax Form - If Address Ind (SEQ 0097) equals "1" (APO/DPO/FPO 

Address), then City (SEQ 0083) must equal "APO", “DPO” or "FPO", and 

State Abbreviation (SEQ 0087) must equal "AA", "AE", or "AP" with the 

appropriate Zip Code (SEQ 0095). If State Abbreviation (SEQ 0087) 

equals "AA", "AE", or "AP", then Address Ind (SEQ 0097) must 

equal "1". Refer to Attachment 4. 

0025 o Schedule A – If Income Taxes Box (SEQ 0093) is significant, General 

Sales Taxes Box (SEQ 0095) must be blank and vice versa. 

 

 

 

0026 o RESERVED -|

 -|

 -|

 

0027 o 

o 

Summary Record - Electronic Return Originator Name (SEQ 0010) must be 

significant. 

Electronic EFIN of ERO (SEQ 0020) must be significant and equal to 

EFIN of Originator (SEQ 0008b) of Tax Return Record Identification 

Page 1. 

0028 o Tax Return Record Identification Page 1 – EFIN of Originator 

(SEQ 0008b) must contain a valid two-digit EFIN prefix code. Refer to 

Attachment 8 for Valid Two-Digit EFIN Prefix Codes. 

0029 o Tax Return Record Identification Page 1 - EFIN of Originator 

(SEQ 0008b) must be for a valid electronic filer. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 266

0030 o 

o 

o 

o 

o 

o 

Taxpayer Identification Number (SEQ 0003) of all data records in a 

tax return must contain the same Primary SSN. 

Schedule Occurrence Number (SEQ 0005 of the Schedule Record 

Identification) and Form Occurrence Number (SEQ 0005 of the 

Form Record Identification) must be significant and in ascending, 

consecutive numerical sequence beginning with "0000001". 

Note: For multiple occurrences of a schedule or form, the Page Number 

(SEQ 0002 of the Schedule or Form Record Identifications) must be 

sequential within each occurrence of a Schedule or Form. 

All pages of a multiple-page schedule or form must be present. 

Listed below are exceptions to this rule: 

• Page 2 may be present without Page 1 and vice versa for the 

following: Schedule E, Form 4684, Form 4797, Form 5695,

Form 8283, Form 8820, Form 8824, 8834 and Form 8853. 

• Page 2 need not be transmitted if there are no entries for that 

page (but Page 2 cannot be present without Page 1) for the 

following: Schedule C, Schedule C (5713), Schedule D, 

Schedule F, Schedule H, Schedule O (5471), Form 2441, 

Form 4562, Form 5329, Form 5884-B, Form 6251, Form 8082, Form 

8275, Form 8275-R, Form 8582-CR, Form 8594, Form 8606, Form 

8697, Form 8801, Form 8835, Form 8862, and Form 8930. 

• Pages 2, 3 and 4 are optional for Form 2210 and Form 8801 but 

Page 2, 3 and 4 cannot be present without Page 1 

• Pages 2 and 3 are optional for Form 8582, and Form 

8621 but page 2 or 3 cannot be present without Page 1. 

• Form 3468 Page 1 can be present without Page 2 and Page 3. If 

Page 2 or Page 3 is present, then all pages must be submitted. 

• Form 4136 Page 1, 2, and 3 need not be transmitted if there are 

no entries for these pages (but Page 1, 2, or 3 cannot be 

present without Page 4). 

• Pages 2-4 need not be transmitted if there are no entries for 

those pages (but these pages cannot be present without page 1) 

for the following: Form 5471, Form 5713. 

• Form 8379, Page 1 cannot be present without Page 2 and Page 2 

cannot be present without Page 1. 

• Form 8865 Pages 3-7 need not be transmitted if there are no 

entries for those pages. But these pages cannot be present 

without pages 1 and 2. 

• Form 8889 Page 1 may be present without Page 2, but Page 2 can 

not be present without Page 1 

• State Record ST 0001 may be present without ST 0002, but 

ST 0002 cannot be present without ST 0001. 

For Form 1040, Pages 1 and 2 must be present (Exception: State-Only 

returns), and the following cannot be present: Form 1040A Pages 1 

and 2, Form 1040EZ, Form 1040-SS (PR) Page 1 and 2. 

For Form 1040A, Pages 1 and 2 must be present, and the following 

cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ, 

Form 1040-SS (PR) Page 1 and 2. 

 

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 |

 |

 |

 |

 |

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-|

 -|

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 267

0030 o 

o 

o 

o 

o 

CONTINUED 

For Form 1040EZ, must be present, and the following cannot be 

present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2, 

Form 1040-SS (PR) Page 1 and 2. 

For Form 1040-SS (PR), Pages 1 and 2 must be present, and the 

following cannot be present: Form 1040 Pages 1 and 2, Form 1040A 

Pages 1 and 2, Form 1040EZ. 

Schedule K-1 (Form 8865) will not be accepted without a Form 8865 

being filed. 

For Form 5884B, this form can only be attached to form 1040. |

0031 o Tax Return Record Identification Page 1 - Return Sequence Number 

(RSN) (SEQ 0007) must be numeric. 

0032 o Tax Return Record Identification Page 1 - Declaration Control Number 

(DCN) (SEQ 0008) must be numeric. 

0033 o 

o 

Fields within a record cannot be longer than specified in Part 2 

Record Layouts. 

Name Line 1 (SEQ 0060) of the Tax Form can have a maximum of 35 

characters. See Section 7.02 for Name Line 1 format. 

0034 o Record ID Group - For each record, significant data must be present 

in the Record ID Group. 

0035 o Field Sequence Numbers can not be duplicated and must be in ascending 

order within each record. Field Sequence Numbers must be valid for 

that record. 

0036 o Schedule C-EZ - Only one Schedule C-EZ is allowed for the Primary SSN 

and one for the Secondary SSN (a total of two Schedules C-EZ per tax 

return when Filing Status (SEQ 0130) equals "2"). When a taxpayer 

files Schedule C-EZ, no Schedule C is allowed for that taxpayer. See 

Section 4.02.2.a for instructions for multiple occurrences of 

Schedules C/C-EZ. 

0037 o Form 1040/1040A - The number of Dependent Name Controls (SEQ 0172, 

0182, 0192, 0202 or in the related Statement Record), must equal the 

total of the following fields: Number of Children Who Lived with You 

(SEQ 0240), Number of Children Not Living with You (SEQ 0247), and 

Number of Other Dependents Listed (SEQ 0350). 

0038 o Form 1040A - Taxable Income (SEQ 0820) must be less than $100,000 and 

only the following can be present: Schedule B, Schedule EIC, 

Form W-2, Form 1099-R, Form 1310, Form 2120, Form 2210, Form 2441, 

Form 8379, Form 8606, Form 8615, Form 8812, Form 8815, Form 8833, 

Form 8862, Form 8863, Form 8880, Form 8888, Form 8917, Form 8930, 

Form 9465, Schedule R, FEC/Pension Record, Authentication Record, 

Preparer Note Record, Election Explanation Record, Regulatory 

Explanation Record and Form Payment. 

 |

 

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 268

0039 o Form 1040EZ - Primary taxpayer (and secondary taxpayer when Secondary 

SSN (SEQ 0030) is significant) must be under age 65. If born January 

01, 1947, taxpayer is considered to be age 65 at the end of 2011. 

Taxable Interest (SEQ 0380) cannot exceed $1,500, Taxable Income 

(SEQ 0820) must be less than $100,000, and only the following can be 

present: Form W-2, Form 1310, Form 8379, Form 8833, Form 8862, Form 

8888, Form 9465, FEC/Pension Record, Authentication Record, Preparer 

Note Record, Election Explanation Record, Regulatory Explanation 

Record and Form Payment. 

 

 |

 

 

0040 o 

o 

State-Only – If the State Abbreviation (SEQ 0087) equals “SO” in 

variable format of the Form 1040 Page 1 record, then the highest 

sequence number present cannot be greater than the Address Indicator 

(SEQ 0097). 

If the State Abbreviation field equals “SO” in fixed format of the 

Form 1040 Page 1 record, then all fields beyond the Address Indicator 

field must be blank. 

0041 o Form 1040/1040A - Dependent entries must start on Line 1 of the 

dependent information. No lines may be skipped when completing the 

dependent information. 

0042 o State-Only Returns – No other records, other than the following must 

be present: Form 1040 Page 1, State Generic Record, Unformatted 

Record and Summary Record. 

0043 o 

o 

Form 1040/1040A – When Filing Status (SEQ 0130) equals "4", at least 

one of the following fields must be significant: Qualifying Name for 

H of Household (SEQ 0150) and SSN for Qual Name (SEQ 0153); Number of 

Children Who Lived with You (SEQ 0240); Number of Other Dependents 

Listed (SEQ 0350). 

When Qualifying Name for H of Household (SEQ 0150) is significant, 

SSN for Qual Name (SEQ 0153) must be significant and within the valid 

ranges of SSN/ITIN/ATIN's and cannot equal Primary SSN (SEQ 0010) or 

Secondary SSN (SEQ 0030). Refer to Attachment 9 for valid ranges of 

Social Security/Taxpayer Identification Numbers. 

0044 o Record ID Group - The record has an invalid field in one of the 

Record ID Group. The error may be one of the following: 

 -The Taxpayer Identification Number (SEQ 0003) within the Record 

 ID does not match Primary SSN (SEQ 010) of the Tax Form. 

 -The schedule or form is invalid for electronic filing or the page 

 number is incorrect or duplicated. 

 -Each record must be followed by a record terminus character (#). 

0045 o 

o 

Record ID Group - The format and content of the Record ID Group that 

begins each record must be exactly as defined in Part 2 Record 

Layouts and must not duplicate another Record ID Group. 

If the Schedule/Form Occurrence Number (SEQ 0005) of Record ID is 

invalid, or is a duplicate, or exceeds the maximum number permitted 

for that record the return will be rejected. Refer to Attachment 11 

for the maximum number of schedules/forms permitted in an 

electronically filed tax return. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 269

0046 o Schedule SE - SSN of Self-Employed (SEQ 0020) on the first 

Schedule SE must be significant and equal to Primary SSN (SEQ 0010) 

or Secondary SSN (SEQ 0030) of Form 1040. 

0047 o Schedule SE - SSN of Self-Employed (SEQ 0020) on the second 

Schedule SE must be significant and equal to Secondary SSN (SEQ 0030) 

of Form 1040 and must not be equal to SSN of Self-Employed (SEQ 0020) 

on the first Schedule SE. When both spouses are filing Schedule SE, 

the Schedule SE for the primary taxpayer must precede the Schedule SE 

for the secondary taxpayer. 

0048 o Form 2106 - A maximum of two Forms 2106 may be present per individual 

(primary or secondary) on the return. SSN of Taxpayer with Employee 

Business Expense (SEQ 0009) of each Form 2106 must be significant and 

must equal the appropriate SSN, either Primary SSN (SEQ 0010) or 

Secondary SSN (SEQ 0030) of Form 1040. When two or more Forms 2106 

are present, the primary spouse’s form(s) must precede the secondary 

spouse’s form(s). 

0049 o Form 2106-EZ – A maximum of one Form 2106-EZ may be present per 

individual (primary or secondary) on the return. SSN of Taxpayer 

with Employee Business Expense (SEQ 0009) of each Form 2106-EZ must 

be significant and must equal the appropriate SSN, either Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two Forms 

2106-EZ are present, the primary spouse’s form must precede the 

secondary spouse’s form. 

0050 o 

o 

o 

Statement Record - The only valid entry in a Required Statement 

Record field (identified by an at-sign (@) in Part 2 Record Layouts) 

is a Statement Reference, i.e., "STMbnn". 

For Required Statement Records, Line 02 must be blank. Line 03 must 

be present and must contain significant data. 

For Required Statement Records, any Statement Reference number 

"STMbnn" occurring within a tax return must have a corresponding 

Statement Record. 

0051 o Statement Record - For Optional Statement Records (identified by an 

asterisk (*) in Part 2 Record Layouts), any Statement Reference 

number "STMbnn" occurring within a tax return must have a 

corresponding Statement Record. 

0052 o 

o 

Statement Record - Optional Statement Records (identified by an 

asterisk (*) in Part 2 Record Layouts) are used only when the lines 

of data to be entered exceed spacing allowed on a schedule or form. 

For Optional Statement Records, Lines 01, 02, 03, and 04 must be 

present and must contain significant data. 

0053 o Statement Record - The number of Statement Records cannot exceed the 

number of Statement References within a tax return. 

0054 o Form 4137 - Tip Income SSN (SEQ 0020) on the first Form 4137 must 

equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 

1040. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 270

0055 o Form 8606 - SSN of Taxpayer with IRAs (SEQ 0010) must be significant 

and equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of 

Form 1040/1040A. 

0056 o Form 8606 - SSN of Taxpayer with IRAs (SEQ 0010) on the second Form 

8606 must be significant and equal to Secondary SSN (SEQ 0030) of 

Form 1040/1040A and must not be equal to SSN of Taxpayer with IRAs 

(SEQ 0010) on the first Form 8606. When both spouses are filing Form 

8606, the Form 8606 for the primary taxpayer must precede the 

Form 8606 for the secondary taxpayer. 

0057 o Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 0020) on the 

first Form 5329 must be significant and equal to Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0058 o Form 5329 - SSN of Person Subject to Penalty Tax (SEQ 0020) on the 

second Form 5329 must be significant and equal to Secondary SSN 

(SEQ 0030) of Form 1040 and must not be equal to SSN of Person 

Subject to Penalty Tax (SEQ 0020) on the first Form 5329. When both 

spouses are filing Form 5329, the Form 5329 for the primary taxpayer 

must precede the Form 5329 for the secondary taxpayer. 

0059 o Form 4137 - Tip Income SSN (SEQ 0020) on the second Form 4137 must 

equal Secondary SSN (SEQ 0030) of Form 1040 and must not be equal to 

Tip Income SSN (SEQ 0020) on the first Form 4137. When both spouses 

are filing Form 4137, the Form 4137 for the primary taxpayer must 

precede the Form 4137 for the secondary taxpayer. 

0060 o Tax Return Record Identification Page 1 - Return Sequence Number 

(RSN) (SEQ 0007) must be in ascending numerical sequence within a 

transmission. However, the RSN's within the transmission do not have 

to be consecutive. 

0061 o Tax Return Record Identification Page 1 - Declaration Control Number 

(DCN) (SEQ 0008) must be in ascending numerical sequence within the 

transmission. However, the DCN's within the transmission do not have 

to be consecutive. 

0062 o Tax Return Record Identification Page 1 - The first two digits of the 

Declaration Control Number (DCN) (SEQ 0008) must be zeros. 

0063 o Form 1040/1040A/1040EZ - When Filing Status (SEQ 0130) 

equals "2","3", or “4” and Exempt Spouse (SEQ 0163) equals “X” both 

Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) must be numeric. 

(The Filing Status of Form 1040EZ is considered to be "2" when 

Secondary SSN (SEQ 0030) is significant.) 

 |

0064 o Tax Return Record Identification Page 1 - The Year Digit of 

Declaration Control Number (DCN) (SEQ 0008) must be "2". |

 

0065 o Form 1040/1040A - When Exempt Spouse (SEQ 0163) equals "X", Filing 

Status (SEQ 0130) must equal "2", “3”, or “4”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 271

0066 o 

o 

Form 1040/1040A - If any field of the following "dependent group" is 

significant, then all fields in that group must be significant: 

Dependent First Name, Dependent Last Name, Dependent Name Control, 

Dependent's SSN, and Relationship. 

See Part 2 Record Layouts for Field Numbers. 

Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must be in the 

correct format. See Section 7.01 for Name Control format. 

0067 o Form 1040/1040A - Dependent First Name (SEQ 0170, 0180, 0190, 0200) 

and Dependent Last Name (SEQ 0171, 0181, 0191, 0201) must contain 

only alpha characters, hyphen and spaces. A space or hyphen cannot 

be in the first position of either Dependent First Name or Dependent 

Last Name. 

0068 o Form 1040/1040A - When Dependent's SSN (SEQ 0175, 0185, 0195, 0205) 

is significant, it must be within the valid ranges of SSN/ITIN/ATIN's 

and cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) 

or another Dependent's SSN. It must equal all numeric characters and 

cannot equal all zeros or all nines. Refer to Attachment 9 for valid 

ranges of Social Security/Taxpayer Identification Numbers. 

0069 o 

o 

o 

Form 1040/1040A/1040-SS (PR) - When Filing Status (SEQ 0130) equals 

"2", Name Line 1 (SEQ 0060) must contain an ampersand (&). 

Form 1040EZ - When Secondary SSN (SEQ 0030) is significant, Name Line 

1 (SEQ 0060) must contain an ampersand (&). 

An ampersand (&) must be followed by a minimum of blank then alpha. 

 

0070 o Form 1040 / 1040A – When Filing Status (SEQ 0130) equals “3” Tuition 

And Fees Deduction (SEQ 0705) cannot be significant. 

0071 o Tax Form - When Secondary SSN (SEQ 0030) is significant, it must be 

within the valid ranges of SSN/ITIN's, cannot equal an ATIN, and 

cannot equal Primary SSN (SEQ 0010). It must equal all numeric 

characters and cannot equal all zeros or all nines. Refer to 

Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

0072 o 

o 

Form 1040/1040A/1040EZ - When EIC Eligibility (SEQ 1183) equals "NO", 

Earned Income Credit (SEQ 1180) cannot be significant. 

Form 1040/1040A – When Schedule EIC is present, Earned Income Credit 

SEQ (1180) must be significant. 

0073 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “5”; Number of 

Children who Lived with You (SEQ 0240) must be significant. 

0074 o Form 2441 - Qualifying Person SSN (SEQ 0214, 0223) cannot equal 

another Qualifying Person SSN on the same Form 2441 or in the related 

Statement Record. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 272

0075 o 

o 

o 

o 

Form 1040/1040A/1040EZ - If Earned Income Credit (SEQ 1180) is 

significant, then at least one of the following must be present for 

the forms listed below. 

Form 1040: Household Help Literal (SEQ 0366) and Household Help Amt 

(SEQ 0367); Type of Other Income (SEQ 0560) and Amount of Other 

Income (SEQ 0570); Form W-2; Form 1099-R; 

Form 8919; Schedule C; Schedule C-EZ; Schedule E with Part/S-Corp Ind 

(SEQ 1172, 1210, 1270, 1330) equal to "P"; Schedule F. 

Form 1040A: Household Help Literal (SEQ 0366) and Household 

Help Amt (SEQ 0367); Form W-2; and Form 1099-R. 

Form 1040EZ: Household Help Literal (SEQ 0366) and Household Help Amt 

(SEQ 0368); Form W-2. 

 

 

 

 

0076 o Form 1040/1040A - If Taxable Interest (SEQ 0380) is greater 

than $1,500, or if Taxable Interest (SEQ 0290) of Schedule B is 

significant, then Taxable Interest (SEQ 0380) of Form 1040/1040A must 

equal Taxable Interest (SEQ 0290) from Schedule B. 

0077 o Form 1040/1040A - If Total Ordinary Dividends (SEQ 0394) is greater 

than $1,500, or if Total Ordinary Dividends (SEQ 0525) of Schedule B 

is significant, then Total Ordinary Dividends (SEQ 0394) of 

Form 1040/1040A must equal Total Ordinary Dividends (SEQ 0525) from 

Schedule B. 

0078 o Schedule D - Combined Net Gain/Loss (SEQ 2400) or Allowable Loss (SEQ 

2540) must equal Capital Gain/Loss (SEQ 0450) of Form 1040. 

0079 o Form 1040 - Rent/Royalty/Part/Estates/Trusts Inc (SEQ 0510) must 

equal Total Income or Loss (SEQ 1150) or Total Supplemental Income 

(Loss) (SEQ 2010) from Schedule E. 

0080 o Form 1040 - Current Year Moving Expenses (SEQ 0637) must equal Moving 

Exp Deduction (SEQ 0180) from Form(s) 3903. 

0081 o Form 1040 - If F4684 Literal (SEQ 0460) is not significant, then 

Other Gain/Loss (SEQ 0470) of Form 1040 must equal Redetermined 

Gain/Loss (SEQ 1030) from Form 4797. 

0082 o Form 1040 - If Schedule A is present, then Total Itemized or Standard 

Deduction (SEQ 0789) of Form 1040 must equal Total Deductions 

(SEQ 0520) from Schedule A. 

0083 o Form 1040/1040A - Credit for Child & Dependent Care (SEQ 0925) must 

equal Credit for Child & Dependent Care (SEQ 0339) from Form 2441. 

0084 o Form 1040A – Credit for Elderly or Disabled (SEQ 0930) must equal 

Credit (SEQ 0290) Schedule R. 

0085 o Schedule R - Taxable Disability (SEQ 0150) must be significant when 

one of the following fields equals "X": Retire/Disabled (SEQ 0020); 

Both Under 65, One Retired (SEQ 0040); Both Under 65, Both Retired 

(SEQ 0050); One Over 65, Other Retired (SEQ 0060); Under 65, Did Not 

Live With Spouse (SEQ 0090). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 273

0086 

0087 

o Form 1040 - If Exempt/Form 4361 Box (SEQ 0025) of Schedule(s) SE and 

Exempt SE Tax Indicator (SEQ 1035) of Form 1040 are blank, then Self 

Employment Tax (SEQ 1040) of Form 1040 must equal Self-Employment Tax 

(SEQ 0160) from Schedule(s) SE. 

o Form 1040 - Alternative Minimum Tax (SEQ 0918) must equal Alternative 

Minimum Tax (SEQ 0400) from Form 6251. 

0088 o Form 1040/1040A - Overpaid (SEQ 1260) must equal the total of the 

following fields: Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), 

and ES Penalty Amt (SEQ 1300). 

0089 o 

o 

Form 1040 - When Total Alimony Paid (SEQ 0697) is significant, Recip 

Soc Sec No. (SEQ 0693) must be significant, and vice versa. 

When Recip Soc Sec No. (SEQ 0693) is significant, it must be within 

the valid ranges of SSN/ITIN's, cannot equal an ATIN, and cannot 

equal Primary SSN (SEQ 0010). Refer to Attachment 9 for valid ranges 

of Social Security/Tax Identification Numbers. 

0090 o RESERVED -| 

0091 o RESERVED 

0092 o RESERVED -|

-|

 -|

0093 o 

o 

Form 2441 - EIN/SSN Type (SEQ 0045) must equal "S" or "E". 

Exception: If SSN/EIN (SEQ 0040) equals "TAXEXEMPT" or “LAFCP” then 

EIN/SSN Type (SEQ 0045) may equal blank. 

0094 o Form 6252 - If Line 24 Minus Line 25 (SEQ 0290) or Line 35 Minus 

Line 36 (SEQ 0460) is significant, then Schedule D or Form 4797 must 

be present. 

0095 o 

o 

o 

Form 2441 - If Total Qualified Expenses or Limit (SEQ 0230), or 

Credit for Child & Dependent Care (SEQ 0339), or Net Allowable Amount 

(SEQ 0600) is greater than zero, then Qualifying Person SSN - 1 

(SEQ 0214) must be significant. The Qualifying Person information on 

Line 2 is not required when Prior Year Expense Literal (SEQ 0318), 

Prior Year Expense Amount (SEQ 0320), and Prior Yr. Expense 

Explan./Qual. Person Name & SSN (SEQ @0322) are present and there are 

no current year expenses. 

If Credit for Child & Dependent Care (SEQ 0339) is significant, and 

Total Qualified Expenses or Limit (SEQ 0230) or Net Allowable Amount 

(SEQ 0600) is greater than zero, then Primary Earned Income 

(SEQ 0260) (and Spouse's Earned Income (SEQ 0270) when Filing Status 

(SEQ 0130) of Form 1040/1040A equals "2") must be significant. 

Exception: When either the Primary DOD (SEQ 0020) or the Secondary 

DOD (SEQ 0040) of Form 1040/1040A is significant on a return with 

Filing Status (SEQ 0130) of “2”, then Primary Earned Income 

(SEQ 0260) or Spouse’s Earned Income (SEQ 0270) must be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 274

0096 o Form 1040/1040A - If Total Tax Before Credits and Other Taxes 

(SEQ 0920) of Form 1040 or Tax (SEQ 0860) of Form 1040A is not 

significant, then the Credit for Child & Dependent Care (SEQ 0339) of 

Form 2441 must be zero. 

 

 

 

 

 

0097 o 

o 

Form 1040 – When Capital Distribution Box (SEQ 0447) equals to “X”, 

Capital Gain/Loss (SEQ 0450) must be significant and Schedule D must 

not be present. 

When Capital Distribution Box (SEQ 0447) is not equal to “X” and 

Capital Gain/Loss (SEQ 0450) is significant, Schedule D must be 

present. 

0098 o Schedule C – Gross Receipts Less Returns Allowances (SEQ 0220) must 

equal Total Gross Receipts/Sales (SEQ 0200) minus Returns/Allowances 

(SEQ 0210). 

 |

0099 o Form 1040 - Business Income/Loss (SEQ 0440) must equal the total of 

Net Profit (Loss) (SEQ 0710) from Schedule(s) C plus Net Profit 

(SEQ 0710) from Schedule(s) C-EZ. 

0100 o Schedule C – When Net Profit (Loss) (SEQ 0710) is less than zero and 

Some Is Not At Risk (SEQ 0730) equals "X", Form 6198 must be present. 

0101 o Form 4952 - At least one of the following fields must be greater than zero: 

Investment Interest Expense (SEQ 0010), Carryover Disallowed Interest Expense 

(SEQ 0020), Investment Interest Expense Deduction (SEQ 0170). 

0102 o Schedule E - If Any Amount is Not At Risk (SEQ 1180, 1238, 1298, 1358) equals "X" 

on any Schedule E, and the corresponding Part/S-Corp Nonpassive Sch K-1 Loss 

(SEQ 1192, 1253, 1313, 1373) is significant, then Form 6198 must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 275

0103 o 

o 

Form 1040/1040A/1040EZ – Total Federal Income Tax Withheld (SEQ 1160) 

must equal the sum of Forms 1099 and AK Div W/H Amount (SEQ 1157), 

W/H from Sch K-1 Amount (SEQ 1159), Withholding (SEQ 0130) on Forms 

W-2 and Withholding (SEQ 0050) on Forms W-2G. 

Exception: Do not reject when withholdings on the tax form exceed 

withholdings statements by $5.00 or less. 

 

 

 

 

0104 o 

o 

o 

o 

Form 1040/1040A/1040EZ – Form W-2 wages (the sum of Wages (SEQ 0120) 

of all Forms W-2) must equal or be less than Tax Form Wages (the sum 

of Wages, Salaries, Tips (SEQ 0375) of Forms 1040/1040A/1040EZ and 

Statutory Employee Earnings (SEQ 0198) of all Schedules C/C-EZ). 

Exceptions: 

a. (Tax Form) Do not reject when Form W-2 wages exceed Tax Form Wages 

 by less than $5.00. 

b. (Form 1040) Do not reject when Adoption Literal (SEQ 0368) or 

 statement equals “AB”, “SNE” or “PYAB”. 

c. (Form 1040) Do not reject when Total Wages (SEQ 0010) of the 

 Allocation Record is significant. 

 |

|

0105 o 

o 

Tax Form - When Direct Deposit information is present, the following 

fields must be significant: Routing Transit Number (SEQ 1272); 

Checking Account Indicator (SEQ 1274) or Savings Account Indicator 

(SEQ 1276); Depositor Account Number (SEQ 1278); and RAL Indicator 

(SEQ 1465). 

Exception: Bypass this check if Form 8888 is present. 

0106 o Schedule E - If more than one Schedule E is present, only the first 

occurrence of Schedule E can contain entries in the following fields: 

Tot All Amounts Rental Rents Received (SEQ 1108); Tot All Amounts 

Royalty Rents Received (SEQ 1109); Tot All Amounts Total Payments 

Rental (SEQ 1111); Tot All Amounts Total Payments Royalty (SEQ 1112);

Tot All Amounts Mortgage Interest (SEQ 1113); Tot All Amounts Deprec 

Expense (SEQ 1114); Tot All Amounts Total Expenses (SEQ 1115); Total 

Income (SEQ 1118); Total Losses (SEQ 1120); Total Income or Loss (SEQ 

1150); Tot Part/S-Corp Income or Loss (SEQ 1765); Total Estate/Trust 

Net Income/Loss (SEQ 1945); Total Supplemental Income (Loss) (SEQ 

2010); Farming/Fishing Share (SEQ 2020); or Net Rental Real Estate 

Income/Loss (SEQ 2030).

| 

| 

| 

| 

 | 

 |

0107 o 

o 

Schedule SE - If SST Wages/RRT Comp (SEQ 0088) or Unreported Tips 

(SEQ 0090) is significant, then Total Wages/Unreported Tips 

(SEQ 0100) must be significant. 

Exception: This check is not performed when SST Wages/RRT Comp 

(SEQ 0088) is equal to or greater than $106,800. 

0108 o 

o 

Form 1040/1040A - If Overpaid (SEQ 1260) is greater than zero, then 

Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1150). 

Form 1040EZ - If Refund (SEQ 1270) is greater than zero, then Total 

Payments (SEQ 1250) must be greater than Total Tax (SEQ 1256). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 276

0109 o 

o 

Form 1040/1040A - If Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) equals an ITIN, then Earned Income Credit (SEQ 1180) 

cannot be significant and Schedule EIC cannot be present. 

Form 1040EZ - If Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) 

equals an ITIN, then Earned Income Credit (SEQ 1180) cannot be 

significant. 

0110 o Form 1040 – If both Schedule D and Schedule J are present, then Tax 

(SEQ 0915) of Form 1040 must equal or be greater than Subtract Line 

21 from Line 17 (SEQ 0220) of Schedule J. 

0111 o Form 1040/1040A- When Must Itemize Indicator (SEQ 0786) equals "X", 

Filing Status (SEQ 0130) must equal "3". 

0112 o 

o 

Form 1040 - When Retirement Tax Plan Literal (SEQ 1095) is blank, Tax 

on Retirement Plans (SEQ 1100) must equal the total of the following 

fields from Form(s) 5329: Additional Tax on Early Distributions 

(SEQ 0078), Additional Tax on Certain Distr from Educ Accts 

(SEQ 0091), Excess Contributions Tax on Traditional IRA (SEQ 0160), 

Excess Contributions Tax on Roth IRA (SEQ 0280), Excess Contribution 

Tax on Ed IRA (SEQ 0570), Excess Contributions Tax on MSA (SEQ 0660), 

Excess Contributions Tax on HSA (SEQ 0750), and Tax on Excess 

Accumulations (SEQ 0850). 

When Retirement Tax Plan Literal (SEQ 1095) equals "NO", Form 5329 

does not have to be present, but Tax on Retirement Plans (SEQ 1100) 

of Form 1040 must be significant. 

0113 o Schedule A - When Non-Cash/Check Contribution (SEQ 0360) is greater 

than $500, Form 8283 must be present. 

0114 o Form 1040/1040A - If Taxable Amount of Social Security (SEQ 0557) is 

significant, then Social Security Benefits (SEQ 0553) must be 

significant. 

0115 o Form 1040 - If Railroad Retire Indicator (SEQ 1070) is blank, then 

Unreported Social Security and Medicare Tax (SEQ 1080) of Form 1040 

must equal F1040 Social Security Medicare Tax on Tips (SEQ 0300) from 

Form(s) 4137 and F1040 Social Security Medicare Tax on Wages 

(SEQ 0390) from Form(s) 8919. 

0116 o Form 1040/1040A - If Total Payments (SEQ 1250) is not equal to Total 

Tax (SEQ 1150), then at least one of the following fields must be 

significant: Overpaid (SEQ 1260), Refund (SEQ 1270), Applied to ES 

Tax (SEQ 1280), or Amount Owed (SEQ 1290). 

0117 o Schedule C - At least one of the following fields must be 

significant: Total Gross Receipts/Sales (SEQ 0200), Gross Income 

(SEQ 0270), Total Expenses (SEQ 0700), Tentative Profit/Loss 

(SEQ 0702), or Net Profit (Loss) (SEQ 0710). 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 277

0118 o 

o 

Form 5329 - Name of Person Subject to Penalty Tax (SEQ 0010) must 

contain a less-than sign (<) immediately preceding the last name. If 

the name includes a suffix, another less-than sign is entered between 

the last name and the suffix. Allowable characters are: Alpha, 

hyphen (-), less-than (<), and space. 

The following cannot be present: Two or more consecutive embedded 

spaces, a space or less-than sign in the first position, a less-than 

sign in the last position, more than two less-than signs, a space 

preceding or following a less-than sign. 

0119 o 

o 

Form 1040A - If Filing Status (SEQ 0130) equals "3", then State 

Abbreviation (SEQ 0087) cannot equal any of the following states: AZ 

(Arizona), CA (California), ID (Idaho), LA (Louisiana), NM (New 

Mexico), NV (Nevada), TX (Texas),WA (Washington) and WI (Wisconsin). 

Exception: If Filing Status equals "3" and Address Ind (SEQ 0097) 

equals "2" (Stateside Military Address), then the State Abbreviation 

(SEQ 0087) may equal one of the Community Property states listed 

above. 

0120 o 

o 

Form 1040 – When F8936 Literal (SEQ 1147) equals “FORMb8936”, F8936 

Amount (SEQ 1148) must be significant and vice versa. 

When Form 8936 Amount (SEQ 1148) is significant, Form 8936 must be 

present. 

 

 

 

 

 

 

0121 o Form 1040/1040A - Pensions Annuities Received Including Foreign 

(SEQ 0485) cannot equal Taxable Pensions Amount Including Foreign 

(SEQ 0495). 

0122 o 

o 

Form W-2 - Employer Identification Number (SEQ 0040) must be numeric, 

the first two digits of Employer Identification Number (SEQ 0040) 

must equal a valid District Office Code, Employer Name Control 

(SEQ 0045) must be significant, and W-2 Indicator (SEQ 0590) must 

equal "N" or "S". Refer to Attachment 7 for District Office Codes. 

See Section 7.05 for Business Name Control format. 

Note: The value "N" (Non-Standard) indicates that the Form W-2 was 

altered, handwritten, or typed, or that a cumulative Earnings 

Statement or a substitute Form W-2 was used. The value "S" 

(Standard) identifies a Form W-2 that is a computer-produced print, 

an IRS form, or an IRS-approved facsimile. 

0123 o 

o 

o 

Form W-2 - The following fields must be significant: Name of 

Reporting Agent or Employer (SEQ 0050), Employer Address (SEQ 0060), 

Employee Name (SEQ 0090), Employee Address (SEQ 0100); Employee City 

(SEQ 0110), Employee State (SEQ 0113), Employee Zip Code (SEQ 0115), 

and Wages (SEQ 0120). 

Exception: The check for Wages (SEQ 0120) is bypassed when Combat Pay 

has been excluded from Wages. 

Exception: When a period (.) is present in the Employee State 

(SEQ 0113) on Form W-2, the checks for Employee City (SEQ 0110) and 

Employee Zip Code (SEQ 0115) are bypassed. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 278

0124 o Form W-2G - The following fields must be significant: Payer Name 

Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification 

Number (SEQ 0026). 

0125 o Form 1099-R - The following fields must be significant: Payer Name 

Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification 

Number (SEQ 0050). 

0126 o 

o 

o 

o 

Tax Form – If any Paid Preparer information (SEQ 1340, 1350, 1360, 

1370, 1380, 1385, 1390, 1400, 1410 or 1420) is significant, then 

either PTIN (SEQ 1360) or Preparer Firm EIN (SEQ 1380) must be 

significant. 

If PTIN (SEQ 1360) is significant, it must equal all numeric 

characters and cannot equal all zeros or all nines; or the first 

position must equal “P” or “S” and the last positions must be numeric 

characters and cannot equal all zeros or all nines. 

If Preparer Firm EIN (SEQ 1380) is significant, it must equal all 

numeric characters and cannot equal all zeros or all nines. 

When Paid Preparer information (SEQ 1340-1420) is significant, 

Non-Paid Preparer (SEQ 1338) cannot be significant, and vice versa. 

Refer to Attachment 6 for more information on Non-Paid and Paid 

Preparers. 

 

 

 

 

0127 o Form 1040/1040A - If Total Payments (SEQ 1250) is greater than Total 

Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES 

Penalty Amount (SEQ 1300) equals Overpaid (SEQ 1260), then Refund 

(SEQ 1270) cannot be significant. 

0128 o Form 1040/1040A - If Total Payments (SEQ 1250) is greater than Total 

Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES 

Penalty Amount (SEQ 1300) is less than Overpaid (SEQ 1260), then 

Refund (SEQ 1270) must be greater than zero. 

0129 o Form 1040/1040A - If Total Payments (SEQ 1250) equals Total Tax 

(SEQ 1150), then the following fields cannot be significant: Overpaid 

(SEQ 1260), Refund (SEQ 1270), and Applied to ES Tax (SEQ 1280). 

0130 o RESERVED -|

0131 o Form 1040/1040A - If Number of Children Not Living with You 

(SEQ 0247) is significant, then at least one Relationship (SEQ 0177, 

0187, 0197, or 0207) must equal "DAUGHTER", "GRANDCHILD", or "SON". |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 279

0132 o Form 1040 – When Capital Distribution Box equals “X”, Capital 

Gain/Loss (SEQ 0450) must contain a positive amount. 

0133 o Schedule R - If Nontaxable SSB/RRB (SEQ 0163) or Nontaxable Other 

(SEQ 0167) is significant, then Pensions & Annuities (SEQ 0170) must 

be significant. 

0134 o RESERVED -|

0135 o Form 1040 - When F4684 Literal (SEQ 0460) equals "F4684", Form 4684 

must be present. 

0136 o 

o 

Form 1040 - If Form 2210 or Form 2210F is present, then ES Penalty 

Amount (SEQ 1300) of Form 1040 must equal Underpayment Penalty/Short 

Method (SEQ 0245) or Total Underpayment Penalty (SEQ 0671) from 

Form 2210, or Underpayment Penalty/Farmers Fisherman (SEQ 0180) from 

Form 2210F. 

Form 1040A - If Form 2210 is present, then ES Penalty Amount 

(SEQ 1300) of Form 1040A must equal Underpayment Penalty/Short Method 

(SEQ 0245) or Total Underpayment Penalty (SEQ 0671) from Form 2210. 

0137 o Form 2441 - When SSN/EIN 1 or 2 (SEQ 0040, 0090) is significant, the 

corresponding Amount Paid 1 or 2 (SEQ 0050, 0100) must be 

significant. 

0138 o Form 1040/1040A – Total Exemptions (SEQ 0355) must equal the total of 

the following fields: Total Box 6a and 6b (SEQ 0167); Number of 

Children Who Lived with You (SEQ 0240); Number of Children Not Living 

with You (SEQ 0247); and Number of Other Dependents Listed 

(SEQ 0350). 

0139 o 

o 

Form W-2 - Employee SSN (SEQ 0035) must equal Primary SSN (SEQ 0010) 

or Secondary SSN (SEQ 0030) of the Tax Form. 

Exceptional processing for ITIN Returns Only: 

ERC 0139 has been modified to enable wage-earning taxpayers with 

ITINs to file electronically even if their Forms W-2 were issued with 

an SSN. Previously, taxpayers with this filing situation had to file 

on paper. The change means that the e-file preparation software 

feature that automatically populates Form W-2 records with the 

taxpayer’s TIN entered on the tax return must be disabled for ITIN 

returns only. The taxpayer TIN on Form W-2 records associated with 

ITIN returns must be entered manually. The software should direct 

the user to input the TIN from the Form W-2 exactly as it was issued 

by the employer. For returns where the taxpayer reports using an SSN, 

the auto-population feature need not be changed. See Attachment 9 to 

determine how to identify ITINs. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 280

0140 o Form 1040 - Farm Income (SEQ 0520) must equal Net Farm Profit or Loss 

(SEQ 0680) from Schedule(s) F. 

0141 o Schedule F – At least one of the following fields must be 

significant: Gross Income Amount (SEQ 0280), Total Expenses 

(SEQ 0650), or Net Farm Profit or Loss (SEQ 0680). 

0142 o Schedule F – Accounting Method Cash Indicator (SEQ 0050) or 

Accounting Method Accrual Indicator (SEQ 0060) must equal "X". Both 

indicators cannot equal "X". 

0143 o Schedule F – Materially Participate Yes Indicator (SEQ 0100) and 

Materially Participate No Indicator (SEQ 0110) cannot both equal "X" 

and cannot both equal blank. 

0144 o RESERVED 

0145 o Form 1040 - If Bus Expenses Reservists & Others (SEQ 0624) is 

significant, then Form 2106/2106-EZ must be attached. 

0146 o Form 1040/1040A/1040EZ - When Unemployment Compensation (SEQ 0552) is 

significant, it must be numeric and greater than zero. 

0147 o Form 2210 – One of the following fields must equal "X": Waiver Entire 

Penalty Box (SEQ 0135), Waiver of Part of Penalty Box (SEQ 0145), 

Annualized Income Installment Method Box (SEQ 0155), Actually 

Withheld Box (SEQ 0165) or Joint Return Box (SEQ 0170). 

 

0148 o 

o 

Form 2210 - When Waiver of Entire Penalty Box (SEQ 0135) or Waiver of 

Part Penalty Box (SEQ 0145) equals "X", either Waived 

Explanation/Short Method (SEQ 0233) or Waiver Explanation (SEQ 0669) 

must equal "STMbnn". 

Form 2210F - When Waiver of Penalty Box (SEQ 0013) equals "X", Waiver 

Explanation (SEQ 0177) must equal "STMbnn". 

0149 o Schedule C - When Other Clos Inv Method (SEQ 0744) equals "X", Other 

Meth Explanation (SEQ 0746) must equal "STMbnn". 

0150 o 

o 

Form 1040 - When F4255 Literal (SEQ 1121) and F4255 Amount (SEQ 1122) 

are significant, Form 4255 must be present and Total Increase Tax 

(SEQ 0570) of Form 4255 must be significant. 

When Form 4255 is present, F4255 Literal (SEQ 1121) and F4255 Amount 

(SEQ 1122) of Form 1040 must be significant. 

 

 

0151 o Summary Record - Number of Logical Records in Tax Return (SEQ 0040) 

must equal the total logical record count computed by the IRS. 

0152 o Summary Record - Number of Forms W-2 (SEQ 0050) must equal the number 

of Forms W-2 computed by the IRS. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 281

0153 o Summary Record - Number of Forms W-2G (SEQ 0060) must equal the 

number of Forms W-2G computed by the IRS. 

0154 o Summary Record - Number of Forms 1099-R (SEQ 0070) must equal the 

number of Forms 1099-R computed by the IRS. 

0155 o Summary Record - Number of Schedule Records (SEQ 0080) must equal the 

number of schedule records computed by the IRS. 

0156 o Summary Record - Number of Form Records (SEQ 0090) must equal the 

number of form records computed by the IRS. 

0157 o Summary Record - Number of Statement Record Lines (SEQ 0100) must 

equal the number of statement record lines computed by the IRS. 

0158 o 

o 

Form 1040 – If Specify Other Credits Literal (SEQ 1010) equals “Sch 

R”, and Self 65 or Over Box (SEQ 0772) and Spouse 65 or Over Box 

(SEQ 0776) are blank, then one of the following fields from Schedule 

Schedule R must be significant: Retire/Disabled (SEQ 0020); Both 

Under 65, One Retired (SEQ 0040); Both Under 65, Both Retired 

(SEQ 0050); Under 65, Did Not Live with Spouse (SEQ 0090). 

Form 1040A - If Credit for Elderly or Disabled (SEQ 0930) is 

significant, and Self 65 or Over Box (SEQ 0772) and Spouse 65 or Over 

Box (SEQ 0776) are blank, then one of the following fields from 

Schedule R must be significant: Retire/Disabled (SEQ 0020); Both 

Under 65, One Retired (SEQ 0040); Both Under 65, Both Retired (SEQ 

0050); Under 65, Did Not Live with Spouse (SEQ 0090). 

0159 o Form 1040EZ – When the Self Claimed Dependent Ind (SEQ 0770) and the 

Spouse Claimed Dependent Ind (SEQ 0775) are blank, then Combined 

Standard Deduction and Personal Exemption (SEQ 0815) must equal 

$9,500 when Secondary SSN (SEQ 0030) is not significant, and must 

equal $19,000 when Secondary SSN (SEQ 0030) is significant. 

| 

| 

0160 o 

o 

Form 1040EZ - When the Self Claimed Dependent Ind (SEQ 0770) and the 

Spouse Claimed Dependent Ind (SEQ 0775) equals "X", then Combined 

Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed 

$11,600 when Secondary SSN (SEQ 0030) is significant. 

When the Self Claimed Dependent Ind (SEQ 0770) equals "X", then 

Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot 

exceed $5,800 when the Secondary SSN (SEQ 0030) is NOT significant. 

| 

| 

0161 o Schedule SE – The following field must be positive : TP Received SS 

Retirement / Disability Benefits (SEQ 0035). 

 

 

0162 o 

o 

Form 1040EZ - Earned Income Credit (SEQ 1180) cannot exceed $464 and 

Adjusted Gross Income (SEQ 0750) must be less than $13,660 if Single, 

and cannot exceed $18,740 if Married Filing Jointly. 

When the Self Claimed Dependent Ind (SEQ 0770) or the Spouse Claimed 

Dependent Ind (SEQ 0775) equals "X", Earned Income Credit (SEQ 1180) 

cannot be significant. 

| 

| 

| 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 282

0163 o Schedule R – Only one of the following fields must be significant: 

Over 65 (SEQ 0010), Retired/Disabled (SEQ 0020), Both over 65 

(SEQ 0030), Both Under 65, One Retired (SEQ 0040), Both Under 65, 

Both Retired (SEQ 0050), One Over 65, Other Retired (SEQ 0060), One 

Over 65, Other Not Retired (SEQ 0070), Over 65, Did Not Live With 

Spouse (SEQ 0080), or Under 65, Did Not Live With Spouse (SEQ 0090). 

 

 

 

 

 

 

0164 o 

o 

o 

o 

Form 1040/1040A – If Retirement Savings Contribution Credit 

(SEQ 0950) is significant, then all of the following apply: 

Form 8880 must be attached. 

 

Retirement Savings Contribution Credit (SEQ 0950) cannot exceed the 

maximum possible credit for the Filing Status (SEQ 0130). The 

maximum possible credit is $1000 for "Head of Household", "Single", 

“Married Filing Separate”, and “Qualifying Widow(er)”, and $2000 for 

"Married Filing Joint". 

Adjusted Gross Income (SEQ 0750) cannot exceed the applicable AGI 

limit for the Filing Status (SEQ 0130). The applicable limits are 

$55,500 for "Married Filing Jointly", $41,625 for "Head of 

Household", and $27,750 for "Single", “Married Filing Separately”, 

and “Qualifying Widow(er)”. 

0165 o Form 8880 – If Credit for Qualified Retirement Savings (SEQ 200) is 

significant, then it must equal Retirement Savings Contribution 

Credit (SEQ 0950) of Tax Form. 

0166 o Form 8880 – Neither Primary T/P Smaller of line 5 or $2000 (SEQ 0110) 

nor Secondary T/P Smaller of line 5 or $2000 (SEQ 0120) may be 

negative. The sum of these two fields must be positive. 

0167 o Form 9465 – Monthly Payment Date (SEQ 0310) must be significant and 

must be within the 01 to 28 range. 

0168 o Form 9465 – Monthly Payment (SEQ 0300) must be equal to or greater 

than $25. 

0169 o Form 1040 – The following field must be positive : Self-Employed 

Health Insurance Ded (SEQ 0670). 

 

 

0170 o Schedule A - Casualty/Theft Loss (SEQ 0390) must equal Add Lines 17 

and 20 (SEQ 0459) of first occurrence of Form 4684. 

 

 

 

0171 o Form 4797 - When Form 4684 is present, Gain/Loss for Entire Year 

(Form 4684 Sec B Gain) (SEQ 0440) must equal Loss Equal to or Smaller 

than Gain (SEQ 1120) from all Forms 4684. 

0172 o Form 9465 - Amount Owed on Tax Return (SEQ 0280) cannot be greater 

than $25,000. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 283

0173 o Schedule A – If Mortgage Ins. Premiums (SEQ 0205) of Schedule A is 

significant, then AGI Repeated (SEQ 0770) of Form 1040 must be 

$54,500 or less if Filing Status (SEQ 0130) of Form 1040 equals “3” 

and $109,000 or less for all other Filing Status (SEQ 0130) of Form 

1040. 

 

0174 o RESERVED -|

0175 o Form 1040 - When Other Adjustment Amount (SEQ 0721) or Total Other 

Adjustments (SEQ 0735) is significant, Total Adjustments (SEQ 0740) 

must be significant. 

0176 o Form 1040 - Total Other Adjustments (SEQ 0735) must equal the total 

of Other Adjustment Amount (SEQ 0721) and Archer MSA Ded. Amount (SEQ 

0723) or amounts from corresponding statement record. 

0177 o Form 1040/1040A- If Earned Income Credit (SEQ 1180) is significant 

and Schedule E is not present, then the total of the following fields 

cannot exceed $3,150 unless Form 4797 is attached: Taxable Interest 

(SEQ 0380), Tax-Exempt Interest (SEQ 0385), Total Ordinary Dividends 

(SEQ 0394) of Form 1040/1040A, and Capital Gain/Loss (SEQ 0450) (when 

greater than zero) of Form 1040. 

|

0178 o Form 1040 – When Specify Other Credit Block (SEQ 1006) equals “X”,

Specify Other Credit Literal (SEQ 1010) must equal “8396”, “8834”, 

“8859”, “8910”, “8911”, “8912”, “8936”, “SCHbR”, or “STMbnn”. 

 

 

 

0179 o Summary Record – Number of Worksheet Records (SEQ 0145) must equal 

the number of Worksheet Records computed by the IRS. 

0180 o 

o 

o 

Form 4835 - When one Form 4835 is present, Net Farm Rental 

Income/Loss (SEQ 1991) of Schedule E must equal one of the following 

fields from Form 4835: Net Farm Rent Profit (SEQ 0610) or Net Farm 

Rent (Loss) (SEQ 0630). 

When multiple Forms 4835 are present, Net Farm Rental Income/Loss 

(SEQ 1991) on the first occurrence of Schedule E must equal the sum 

of the following from Forms 4835: Net Farm Rent Profit (SEQ 0610) 

(when greater than zero) minus Net Farm Rent (SEQ 0630). 

Note: Net Farm Rent (Loss) (SEQ 0630) of Form 4835 is assumed to be a 

loss; the minus sign is not transmitted. 

0181 o Form 4835 - If Some is Not at Risk (SEQ 0620) equals "X" on one or 

both Form(s) 4835, then Form 6198 or Form 8582 must be present. 

0182 o Schedule F - When Net Farm Profit or Loss (SEQ 0680) is less than 

zero and Some Is Not at Risk Indicator (SEQ 0700) equals "X", Form 

6198 must be present. 

-|

 -|

 -|

 -|

0183 o Schedule C - If Car/Truck Expenses (SEQ 0293) is significant, then 

Vehicle Service Date (SEQ 0820) must be significant, or Form 4562 

must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 284

0184 o Schedule E - If Net Farm Rental Income/Loss (SEQ 1991) on the first 

occurrence of Schedule E is significant, then Form 4835 must be 

present. 

0185 o Schedule C/C-EZ - When Business Miles (SEQ 0830) is significant, then 

Vehicle Service Date (SEQ 0820) must be present. 

0186 o Form 8829 – Total of Home Business Expense (SEQ 0703) of all 

Schedules C present must equal total of Schedule C Allowable Expenses 

(SEQ 0450) from all Forms 8829 present. 

0187 o Schedule C - Employer ID Number (SEQ 0060) cannot equal Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0188 o Form 1040/1040A - When Filing Status (SEQ 0130) equals "3", Earned 

Income Credit (SEQ 1180) cannot be significant. 

0189 o Form 1040 - If Total Adjustments (SEQ 0740) is significant, then at 

least one of the following fields must be significant: Educator 

Expenses (SEQ 0623), Bus Expenses Reservists & Others (SEQ 0624), 

Health Savings Account Deduction (SEQ 0635), Current Year Moving 

Expenses ( SEQ 0637), Self-Employed Deduction Schedule SE (SEQ 0640), 

Self-Employed SEP/SIMPLE/Qualified Plans (SEQ 0650), Self-Employed 

Health Insurance Ded (SEQ 0670), Early Withdrawal Penalty (SEQ 0680), 

Total Alimony Paid (SEQ 0697), IRA Deduction (SEQ 0700), Student Loan 

Interest Deduction (SEQ 0702), Tuition and Fees Deduction (SEQ 0705), 

Domestic Production Activities Ded (SEQ 0710), Other Adjustment 

Amount (SEQ 0721), Archer MSA Ded. Amount (SEQ 0723) or Total Other 

Adjustments (SEQ 0735). 

 

 

 

 

 

 

 

 

0190 o RESERVED 

0191 o 

o 

Form 1040 - Total Credits (SEQ 1020) must equal the total of the 

following fields: Foreign Tax Credit (SEQ 0923), Credit for Child & 

Dependent Care (SEQ 0925), Education Credits (SEQ 0935), Retirement 

Savings Contribution Credit (SEQ 0950), Child Tax Credit (SEQ 0955), 

Residential Energy Credits (SEQ 0988) and Other Credits (SEQ 1015). 

Form 1040A - Total Credits (SEQ 1020) must equal the total of the 

following fields: Credit for Child & Dependent Care (SEQ 0925), 

Credit for Elderly or Disabled (SEQ 0930), Education Credits 

(SEQ 0935), Retirement Savings Contribution Credit (SEQ 0950), and 

Child Tax Credit (SEQ 0955). 

 

 

0192 o 

o 

o 

Form 1040/1040A/1040EZ - At least one of the following fields must be 

significant for the forms listed below. 

Form 1040/1040A: Total Income (SEQ 0600), Adjusted Gross Income 

(SEQ 0750), AGI Repeated (SEQ 0770), Tax (SEQ 0915/0860), Total 

Credits (SEQ 1020), Total Tax (SEQ 1150), Total Payments (SEQ 1250). 

Form 1040EZ: Adjusted Gross Income (SEQ 0750), Taxable Income 

(SEQ 0820), Withholding (SEQ 1160), Total Tax (SEQ 1256), Refund 

(SEQ 1270) and Amount Owed (SEQ 1290). 

0193 o Form 8829 - Total Hours Available (SEQ 0065) cannot exceed the 

maximum number of available hours (24 hrs multiplied by the number of 

days in the year). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 285

0194 o Form 1040EZ - If Taxable Interest (SEQ 0380) is not significant, then 

Adjusted Gross Income (SEQ 0750) must equal the total of Wages, 

Salaries, Tips (SEQ 0375) plus Unemployment Compensation (SEQ 0552). 

0195 o 

o 

Schedule SE - When Self-Employment Tax (SEQ 0160

Deduct for Employer-equivalent portion of SE Tax (SEQ 0165) must be 

significant, and vice versa. 

) is significant, 

If Self-Employed Deduction Schedule SE (SEQ 0640) of Form 1040 is 

significant, it must equal Deduct for Employer-equivalent portion of 

SE Tax (SEQ 0165) from Schedule(s) SE. If Deduct for Employerequivalent portion of SE Tax (SEQ 0165) of Schedule SE is 

significant, and Exempt-Notary Literal (SEQ 0050) is not significant, 

then Self-Employed Deduction Schedule SE (SEQ 0640) of Form 1040 must 

be significant. 

 | 

 | 

 | 

 | 

0196 o 

o 

Form 1040 - When Unreported Social Security and Medicare Tax 

(SEQ 1080) is significant, Form(s) 4137 or Form(s) 8919 must be 

present. 

When F1040 Social Security Medicare Tax on Tips (SEQ 0300) of Form(s) 

4137, or F1040 Social Security Medicare Tax on Wages (SEQ 0390) of 

Form 8919 is significant, Social Security & Medicare Tax on Tips 

(SEQ 1080) of Form 1040 must be significant. 

0197 o Schedule A – When Total Other Expenses (SEQ 0495) is greater than 

zero, Other Expense Type (SEQ 0475) and Other Expense Amount 

(SEQ 0485) must be significant. 

0198 o 

o 

Form 1040 - Total Payments (SEQ 1250) must equal the total of the 

following fields: Total Federal Income Tax Withheld (SEQ 1160), ES 

Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional 

Child Tax Credit (SEQ 1187), American Opportunity Credit (SEQ 1189), 

F4868 Amount (SEQ 1197), Excess SS & Tier 1 RRTA Tax (SEQ 1198), 

Credit for Federal Tax on Fuels (SEQ 1200), Other Payments (SEQ 

1210), and Form 8689 Amount (SEQ 1246). 

Form 1040A – Total Payments (SEQ 1250) must equal the total of the 

following fields: Total Federal Income Tax Withheld (SEQ 1160), ES 

Payments (SEQ 1170), Additional Child Tax Credit (Form 8812) (SEQ 

1187), American Opportunity Credit (SEQ 1189), F4868 Amount (SEQ 

1231), and Excess SS Tax (SEQ 1241). 

 |

 

 

 

 

| 

 

 

0199 o Schedule SE – When Unreimbursed Business Expenses Subtracted 

(SEQ 0042) equals “Yes”, then the corresponding field, Allowable 

Expense Explanation (SEQ @0044), must equal “STMbnn”. An explanation 

is required. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 286

0200 o Form 1040/1040A - When Earned Income Credit (SEQ 1180) is greater 

than $464, Schedule EIC must be present. 

 

| 

0201 o 

o 

o 

Schedule EIC - If any field of the following “qualifying child group” 

is significant, then all fields in that group must be significant: 

Qualifying Child Name Control (SEQ 0007, 0077, 0147); Qualifying 

Child First Name (SEQ 0010, 0080, 0150); Qualifying Child Last Name 

(SEQ 0011, 0081, 0151); Year of Birth (SEQ 0020, 0090, 0160); 

Qualifying SSN (SEQ 0015, 0085, 0155); Relationship (SEQ 0060, 0130, 

0200); and Number of Months (SEQ 0070, 0140, 0210). 

Qualifying Child Name Control (SEQ 0007, 0077, 0147) must be in the 

correct format. See Section 7.01 for Name Control format. 

EXCEPTION: If Kidnapped Child Literal (SEQ 0072, 0142, 0212) equals 

“KC”, then Number of Months (SEQ 0070, 0140, 0210) must equal blank. 

0202 o Schedule EIC – Year of Birth (SEQ 0020, 0090, 0160) cannot be greater 

than current tax year. 

0203 o Schedule EIC - Relationship (SEQ 0060, 0130, 0200) must equal one of 

the following: "SON", "DAUGHTER", “STEPCHILD”, "FOSTER CHILD", 

“GRANDCHILD”, “NIECE”, “NEPHEW”, “BROTHER”, “SISTER”, “HALF BROTHER”, 

“HALF SISTER”, “STEPBROTHER”, or “STEPSISTER”. 

 |

 |

 |

 |

0204 o 

o 

Form 1040/1040A - If Earned Income Credit (SEQ 1180) is significant 

and Schedule EIC is not present, then the primary taxpayer and/or the 

secondary taxpayer must be at least age 25 but under age 65. If 

either taxpayer is born January 01, 1987, the taxpayer is considered 

to be age 25 at the end of 2011. 

Form 1040EZ - If Earned Income Credit (SEQ 1180) is significant, then 

the primary taxpayer and/or the secondary taxpayer must be at least 

age 25 but under age 65. If either taxpayer is born January 01, 

1987, the taxpayer is considered to be age 25 at the end of 2011. 

 |

 |

 

 |

 

0205 o Schedule EIC - When Qualifying SSN (SEQ 0015, 0085, 0155) is 

significant, it must be within the valid ranges of SSN's. It must 

equal all numeric characters and cannot equal all zeros or all nines. 

Refer to Attachment 9 for valid ranges of Social Security Numbers. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 287

0206 o Schedule EIC - If Year of Birth (SEQ 0020, 0090, 0160) is less than 

“1993” (age 19 and older) and greater than “1987”, then the 

corresponding Student “Yes” Box (SEQ 0030, 0100, 0170) or the 

corresponding Disabled “Yes” Box (SEQ 0040, 0110, 0180) must 

equal “X”. 

 |

0207 o 

o 

Schedule EIC - If Relationship (SEQ 0060, 0130, 0200) equals "SON", 

"DAUGHTER", “STEPCHILD”, "FOSTER CHILD", “GRANDCHILD”, “NIECE”, 

“NEPHEW”, “BROTHER”, “SISTER”, “HALF BROTHER”, “HALF SISTER”, 

“STEPBROTHER”, or “STEPSISTER” and Year of Birth (SEQ 0020, 0090, 

0160) does not equal “2011”, then Number of Months (SEQ 0070, 0140, 

0210) must be equal to or greater than "07".

Exception: If Kidnapped Child Literal (SEQ 0072, 0142, 0212) equals 

“KC”, then Number of Months (SEQ 0070, 0140, 0210) must be blank. 

 |

 |

 |

 |

 |

 

 

0208 o Schedule H - Cash Wages Paid Yearly - Yes (SEQ 0040) and Cash Wages 

Paid Yearly – No (SEQ 0045) cannot both equal "X" and cannot both 

equal blank. 

 

 

 

0209 o Schedule H - Employer SSN (SEQ 0020) on the first Schedule H must be 

significant and equal to Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040. 

0210 o Schedule H - Employer SSN (SEQ 0020) on the second Schedule H must be 

significant and equal to Secondary SSN (SEQ 0030) of Form 1040 and 

must not be equal to Employer SSN (SEQ 0020) on the first Schedule H. 

When both spouses are filing Schedule H, the Schedule H for the 

primary taxpayer must precede the Schedule H for the secondary 

taxpayer. 

0211 o Schedule H - Employer Identification Number (SEQ 0030) cannot equal 

Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0212 o Schedule H - Name of State Where Unemplyment Cntrbtns Paid (SEQ 0200) 

must equal a standard state abbreviation for one of the fifty United 

States, District of Columbia, Puerto Rico, or U.S. Virgin Islands. 

Refer to Attachment 3 for Standard Postal Service State 

Abbreviations. 

 |

0213 o Schedule H - Employer SSN (SEQ 0020) and Employer Identification 

Number (SEQ 0030) must be significant, must equal all numeric 

characters and cannot equal all blanks or all zeros. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 288

0214 o Schedule H - When two Schedules H are present, Employer 

Identification Number (SEQ 0030) of the second Schedule H cannot 

equal Employer Identification Number of the first Schedule H. 

0215 o 

o 

o 

Schedule H - Federal Income Tax Withheld - Yes (SEQ 0050) and Federal 

Income Tax Withheld – No (SEQ 0055) cannot both equal "X". 

Cash Wages Paid Qtrly - No (SEQ 0060) and Cash Wages Paid Qtrly - Yes

(SEQ 0065) cannot both equal "X". 

 

Cash Wages Paid Qtrly - No (SEQ 0150) and Cash Wages Paid Qtrly - Yes

(SEQ 0155) cannot both equal "X". 

|

 |

0216 o Schedule EIC - Qualifying SSN – 1, - 2 and - 3 (SEQ 0015, 0085, 0155) 

cannot equal each other. Qualifying SSN - 1, - 2 and - 3 (SEQ 0015, 

0085, 0155) cannot equal Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040/1040A. 

0217 o Schedule EIC – When Year of Birth (SEQ 0020, 0090, 0160) is less than 

“1988”, the corresponding Disabled "Yes" Box (SEQ 0040, 0110, 0180) 

must equal "X". 

 |

 

0218 o 

o 

Schedule EIC – When Year of Birth (SEQ 0020, 0090, 0160) equals 

“2011”, the corresponding Number of Months (SEQ 0070, 0140, 0210) 

must equal “12”. 

Exception: If Kidnapped Child Literal (SEQ 0072, 0142, 0212) equals 

“KC”, then Number of Months (SEQ 0070, 0140, 0210) must be blank. 

 |

 

0219 o Schedule H - Page 2 must be present when all of the following fields 

equal "X": Cash Wages Paid Yearly - No (SEQ 0045), Federal Income Tax 

Withheld – No (SEQ 0055), and Cash Wage Paid Qtrly - Yes (SEQ 0065). 

 

 

 

0220 o Schedule H - When all of the following fields equal "X", Schedule H 

cannot be filed: Cash Wages Paid Yearly - No (SEQ 0045), Federal 

Income Tax Withheld - No (SEQ 0055), and Cash Wages Paid Qtrly - No 

(SEQ 0060). 

 

 |

 

0221 o RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 289

0222 o 

o 

o 

Schedule EIC - If Qualifying SSN – 1 (SEQ 0015) is significant and 

Qualifying SSN – 2 (SEQ 0085) and Qualifying SSN – 3 (SEQ 0155) are 

not significant, then Earned Income Credit (SEQ 1180) of Form 

1040/1040A cannot exceed $3,094 and Adjusted Gross Income (SEQ 0750) 

of Form 1040/1040A must be less than $36,052 if Single, Head of 

Household or Qualifying Widow(er) and less than $41,132 if Married 

Filing Jointly. 

If Qualifying SSN – 1 (SEQ 0015) and Qualifying SSN – 2 (SEQ 0085) 

are significant, and Qualifying SSN – 3 (SEQ 0155) is not 

significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A 

cannot exceed $5,112 and Adjusted Gross Income (SEQ 0750) of Form 

1040/1040A must be less than $40,964 if Single, Head of Household or 

Qualifying Widow(er) and less than $46,044 if Married Filing Jointly. 

If Qualifying SSN – 1 (SEQ 0015), Qualifying SSN – 2 (SEQ 0085) and 

Qualifying SSN – 3 (SEQ 0155) are significant, then Earned Income 

Credit (SEQ 1180) of Form 1040/1040A cannot exceed $5,751 and 

Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than 

$43,998 if Single, Head of Household or Qualifying Widow(er) and less 

than $49,078 if Married Filing Jointly. 

 |

 |

 |

 |

 |

 |

 |

 

 |

 |

 

0223 o Schedule H – When Federal Income Tax Withheld – Yes (SEQ 0050) equals 

“X”, Federal Income Tax Withheld (SEQ 0110) must be significant. 

0224 o Schedule H – If Cash Wages Paid Yearly – No (SEQ 0045) and Federal 

Income Tax Withheld – Yes (SEQ 0050) equal “X”, then Cash Wages Paid 

Qtrly – No (SEQ 0060) and Cash Wages Paid Qtrly – Yes (SEQ 0065) must 

be blank. 

 |

 

 

0225 o Schedule H – When Cash Wages Paid Yearly – Yes (SEQ 0040) equals “X”, 

Social Security Wages (SEQ 0070) and Medicare Wages (SEQ 0090) must 

each be equal to or greater than $1,700. 

 

0226 o Schedule H – When Cash Wages Paid Yearly – Yes (SEQ 0040) equals 

“X”, the following fields must be blank: Federal Income Tax 

Withheld – Yes (SEQ 0050), Federal Income Tax Withheld – No 

(SEQ 0055), Cash Wages Paid Qtrly – No (SEQ 0060), and Cash Wages 

Paid Qtrly – Yes (SEQ 0065). 

 

 

 

 

 

0227 o 

o 

Schedule H – When Page 2 is present, Cash Wages Paid Qtrly – No 

(SEQ 0150) cannot equal “X”. 

When Page 2 is not present, Cash Wages Paid Qtrly – Yes (SEQ 0155) 

cannot equal “X”. 

 

 

 

0228 o Schedule H – Social Security Wages (SEQ 0070) cannot be greater than 

Medicare Wages (SEQ 0090). 

0229 o Schedule H – When Page 2 is present, Total Taxes from Line 6

(SEQ 0520) must equal Soc. Security, Medicare and Fed Income Tx

Subtotal (SEQ 0120) from Page 1.

 |

 |

 |

0230 o Form 1116 – When only one Form 1116 is present, Smaller of Tax From 

Return or Foreign Tax Credit (SEQ 1185) must equal Gross Foreign Tax 

Credit (SEQ 1090) and the following fields must be blank: SEQs 1100, 

1160, 1175, 1177 and 1180. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 290

0231 o 

o 

o 

Form 1116 – If more than one Form 1116 is present, then only the 

first occurrence of Form 1116 can have significant data in Foreign 

Tax Credit (SEQ 1200) where Section 901(j) Income (SEQ 0093)or Lump 

Sum Distributions (SEQ 0098) do not equal “X”. 

If more than one Form 1116 is present where Gross Foreign Tax Credit 

(SEQ 1090) is significant, then the first occurrence of Form 1116 

must contain the (SEQ 1090) amount which is greater than or equal to 

all subsequent Forms 1116 with entries in (SEQ 1090) where Alt. Min 

Tax Literal (SEQ 0010) fields do not equal “AMT”. 

For subsequent occurrences of Form 1116, significant data can be 

present in Foreign Tax Credit (SEQ 1200) only when Alt. Min. Tax 

Literal (SEQ 0010) of that occurrence equals “AMT”. 

0232 o 

o 

Form 1116 – On each Form 1116, only one of the following fields can 

equal “X”: SEQ 0020, 0080, 0093, 0096, or 0098. 

When Alt. Min. Tax Literal (SEQ 0010) equals “AMT”, only one of the 

following fields can equal “X”: SEQ 0020, 0080, 0093, 0096, 0098, 

and only one Form 1116 for each category can be present. 

0233 o 

o 

Tax Form – When Direct Deposit – No (SEQ 1263) equals “X”, Direct 

Deposit Information (SEQs 1272, 1274, 1276, and 1278) and (SEQ 0020, 

0030, 0040 and 0060) of Form 8888 cannot be significant. 

When Direct Deposit – Yes (SEQ 1262) equals “X”, Routing Transit 

Number (SEQ 1272) of Tax Form or (SEQ 0020) of Form 8888 must be 

significant. 

 

 

 

 

 

 

0234 o Tax Form – One of the following must equal “X”: Direct Deposit – Yes 

(SEQ 1262) or Direct Deposit – No (SEQ 1263) and both cannot be blank 

and both cannot equal “X”. 

0235 o Schedule H – When Page 2 is present, Total Taxable Wages for FUTA 

(Section A) (SEQ 0230) must be significant. 

0236 o Form 1040 – When Form 5405, page 2 is present, Form 5405, Line 18 

Amount (SEQ 1107) must equal Repayment Amount (SEQ 0470) from Form 

5405, page 2 and vice versa.

 |

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 291

0237 o 

o 

o 

o 

Form 2106 – When Filing Status (Seq 0130) of the Tax Form equals 

“2”, SSN of Taxpayer with Employee Business Expense (SEQ 0009) 

of 2106 page 1 and SSN of Taxpayer with Employee Business Expense 

(SEQ 0133) of 2106 page 2 must equal the appropriate SSN, either 

Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form. 

When only one Form 2106 is present for an individual (primary or 

secondary), Page 2 need not be transmitted if there are no entries 

for that page, but Page 2 cannot be present without Page 1. 

When two Forms 2106 are present for an individual (primary or 

secondary), Page 1 must be present for the first form, Page 1 must 

not be present for the second form, and Page 2 must be present for 

both forms. (The second form is for additional vehicles only. Refer 

to Form 2106 Instructions for possible allocation from one Form 2106 

in the case of expenses of reservists, Qualified Performing Artists, 

etc.) 

When Form 2106 is present for an individual (primary or secondary), 

Form 2106-EZ may not be present for that individual. 

0238 o Schedule H – If Disability Amount (SEQ 0125) is present, then 

Disability Literal (SEQ 0127) must be present and vice versa. 

0239 o Form 2441 – If Street Address 1 (SEQ +0020) or Street Address 2 (SEQ 

0070) equals “SEEbW-2”, then SSN/EIN 1 (SEQ *+0040), SSN/EIN Type 1 

(SEQ +0045), Amount Paid 1 (SEQ 0050), SSN/EIN 2 (SEQ 0090), SSN/EIN 

Type 2 (SEQ 0095) and Amount Paid 2 (SEQ 0100) must be blank. 

Exception: When SEQ 0010 equals "STMbnn" and street address of 

statement data equals 'SEE W2" then omit the corresponding optional 

statement record for SEQ 0040, 0045 & 0050. 

 

 

 

 

 

 

 

 

0240 o Schedule C-EZ – Total Expenses (SEQ 0700) cannot be greater than 

$5,000 and Net Profit (SEQ 0710) cannot be less than zero. 

0241 o Schedule C-EZ – At least one of the following fields must be 

significant: Total Gross Receipts (SEQ 0200), Total Expenses 

(SEQ 0700), or Net Profit (SEQ 0710).

 |

0242 o Schedule C-EZ – Employer ID Number (SEQ 0060) cannot equal Primary 

SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0243 o 

o 

Form 1040 – If Schedule A is not present and Must Itemize Indicator 

(SEQ 0786) equals “X” then Total Itemized or Standard Deduction 

(SEQ 0789) must equal zero. 

Form 1040A – If Must Itemize Indicator (SEQ 0786) equals “X”, then 

Total Itemized or Standard Deduction (SEQ 0789) must equal zero. 

0244 o Schedule A - If Income Taxes Box (SEQ 0093) or General Sales Taxes 

Box (SEQ 0095) equals “X”, then State & Local Income Taxes (SEQ 0090) 

must be significant and vice versa. 

 | 

 | 

 | 

0245 o Form 1040 – When Form 3800 Block (SEQ 1000) equals “X”, Form 3800 

must be present. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 292

0246 o Form 1040 – When Household Employment Taxes from Sch. H Amount (SEQ 

1105) is significant, it must equal Soc. Security, Medicare and Fed 

Income Tx Subtotal (SEQ 0120) or Total Combined Taxes Plus Futa Taxes 

(SEQ 0530) from Schedule H and vice versa.

 |

 |

 |

 |

 

0247 o RESERVED -|

-|

-|

 

0248 o RESERVED 

0249 o RESERVED 

0250 o RESERVED 

0251 o Form 8615 – Child Taxable Income (SEQ 0100) must equal Taxable Income 

(SEQ 0820) from Form 1040/1040A. 

0252 o Form 1040/1040A – When Form 8615 is present, Tax (SEQ 0915) of Form 

1040 or Tax (SEQ 0860) of Form 1040A must equal Form 8615 Tax 

(SEQ 0290) from Form 8615. 

0253 o Form 8615 – Parent Filing Status (SEQ 0060) must equal “1”, “2”, “3”, 

“4”, or “5”. 

0254 o Schedule C - If Merchant Card & Third Party Payments (SEQ 0193) 

and/or Gross Receipts/Sales Not Reported on 1a (SEQ 0194) are 

significant, then Statutory Employee Earnings (SEQ 0198) can not be 

significant on the same Schedule C and vice versa. 

 

 |

|

 |

 |

 

0255 o Form 8615 – Gross Unearned Income (SEQ 0070) must be greater 

than $1,900. 

0256 o Form 8615 – Child Name (SEQ 0010) must equal Name Line 1 (SEQ 0060) 

of Form 1040/1040A. 

0257 o Form 8615 – Parent Name (SEQ 0040) and Parent SSN (SEQ 0050) must be 

significant. 

0258 o Form 8615 – Child SSN (SEQ 0020) must be significant and within the 

valid ranges of SSN/ITIN’s. Refer to Attachment 9 for valid ranges 

of Social Security/Taxpayer Identification Numbers. 

0259 o RESERVED -| 

0260 o Form 1040 – When Form 8814 is present, Form 8814 Block (SEQ 0853) of 

Form 1040 must equal “X” and Form 8814 Amount (SEQ 0857) of Form 1040 

must be significant. When Form 8814 Block (SEQ 0853) equals “X”, 

Form 8814 must be present and Form 8814 Amount (SEQ 0857) must be 

significant. 

0261 o 

o 

Form 8814 – When one Form 8814 is present, Multiple F8814 Indicator 

(SEQ 0030) cannot be significant. When more than one Form 8814 is 

present, Multiple F8814 Indicator (SEQ 0030) of the first Form 8814 

must be significant. 

Form 8814 Amount (SEQ 0857) of Form 1040 must equal Form 8814 Tax 

(SEQ 0295) from Form(s) 8814. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 293

0262 o Form 8814 – Child Taxable Unearned Income (SEQ 0170) must be greater 

than $950 and less than $9,500. 

0263 o Form 1040 – If Form 1040 Other Income (SEQ 0265) of Form 8814 is 

significant, then Type of Other Income (SEQ 0560) of Form 1040 must 

equal “FORM 8814” and Total Other Income (SEQ 0590) of Form 1040 must 

be significant. 

0264 o 

o 

Form 8814 - When Nominee Dist. Literal 1 (SEQ 0060) is significant, 

Nominee Dist. Amount 1 (SEQ 0070) must be significant. 

Form 8814 - When Non-Taxable Literal (SEQ 0080) is significant, 

Non-Taxable Amount (SEQ 0090) must be significant. 

 

 

 

 

0265 o Form 8814 – When Nominee Dist. Literal 2 (SEQ 0120) is significant, 

Nominee Dist. Amount 2 (SEQ 0130) must be significant. 

0266 o Form 8814 – Child Name (SEQ 0010) must be significant. Child SSN 

(SEQ 0020) must be significant and within the valid ranges of 

SSN/ITIN/ATIN’s. Refer to Attachment 9 for valid ranges of Social 

Security/Taxpayer Identification Numbers. 

0267 o Form 8814 – Tax Amount Basis (SEQ 0275) cannot be less than zero. 

When the Tax Amount Basis (SEQ 0275) is greater than zero and less 

than $950, Form 8814 Tax (SEQ 0295) must be significant. When Tax 

Amount Basis (SEQ 0275) equals or is greater than $950, Form 8814 Tax 

(SEQ 0295) must equal $95. 

0268 o Form 1040 – If Form 8814 Literal (SEQ 0454) of Form 1040 is present, 

then Form 8814 must be present and Capital Gains/Loss (SEQ 0450) of 

Form 1040 must be significant. 

0269 o RESERVED 

0270 o Form 1040 – When Form 4972 Block (SEQ 0880) equals “X”, Form 4972 

must be present. 

0271 o 

o 

Form 4972 – None of the following fields can equal “X”: Distribution 

of Qualified Plan No Box (SEQ 0026), Rollover Yes Box (SEQ 0030), 

Prior Yr Distribution Yes Box (SEQ 0190), and Beneficiary 

Distribution Yes Box (SEQ 0201). 

All of the following fields must equal “X”: Distribution of Qualified 

Plan Yes Box (SEQ 0024), Rollover No Box (SEQ 0040), and Prior Yr 

Distribution No Box (SEQ 0200). 

0272 o Form 4972 – Only one of the following fields can equal “X”: 

Beneficiary of Qual Participant No Box (SEQ 0044) or Qual 

Age – Five Yr Member No Box (SEQ 0086). 

0273 o RESERVED 

0274 o RESERVED 

0275 o Form 4972 – At least one of the following fields must be significant: 

Capital Gain Election (SEQ 0220), Ordinary Income (SEQ 0240), or 10 

Yr Method Average Tax (SEQ 0690). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 294

0276 o Form 4972 – Recipient SSN (SEQ 0020) from the second Form 4972 cannot 

equal Recipient SSN (SEQ 0020) of the first Form 4972. 

0277 o Form 1040 – When Other Tax Literal (SEQ 1110) equals “ADT”, Form 4970 

must be present, and vice versa. 

0278 o RESERVED 

0279 o Form 4972 – For each of the following, one box must equal “X”, but 

both cannot equal “X”: 

Beneficiary of Qual Participant Yes Box (SEQ 0042) or Beneficiary of 

Qual Participant No Box (SEQ 0044); 

Qual Age – Five Yr Member Yes Box (SEQ 0084) or 

Qual Age – Five Yr Member No Box (SEQ 0086). 

0280 o Schedule B – When Excludable Savings Bond Interest (SEQ 0289) is 

significant, Form 8815 must be present. Excludable Savings Bond 

Interest (SEQ 0289) of Schedule B must equal Excludable Savings Bond 

Interest (SEQ 0290) from Form 8815. 

0281 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3”, Form 8815 

cannot be present. 

0282 o Form 8815 – Taxable Expenses (SEQ 0190) must be greater than zero. 

0283 o Form 8815 – If Filing Status (SEQ 0130) of Form 1040/1040A equals “2” 

or “5”, then Modified AGI (SEQ 0240) of Form 8815 must be less than 

$135,100. If Filing Status equals “1” or “4”, then Modified AGI 

(SEQ 0240) must be less than $85,100. 

 

 

 

0284 o RESERVED 

0285 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 295

0286 o Schedule E – When Non Passive Activity Literal (SEQ 1130) is present, 

Non Passive Activity Amount (SEQ 1140) must be present, and vice 

versa. 

0287 o 

o 

Form 1040 – When F8828 Literal (SEQ 1123) equals “FMSR”, Form 8828 

must be present. 

When F8828 Amount (SEQ 1124) is significant, Recapture Tax Due 

(SEQ 0280) of Form 8828 must be significant, and vice versa. 

0288 o Form 8828 – Original Loan Closing Date (SEQ 0100) cannot be before 

January 1, 1991 (19910101). 

0289 o RESERVED -|

0290 o 

o 

o 

o 

Form W-2 – Employer State (SEQ 0073) and Employer Zip Code (SEQ 0075) 

must be significant and valid. Employer Zip Code (SEQ 0075) must be 

consistent with Employer State (SEQ 0073). 

Form W-2G – Payer’s State (SEQ 0024) and Payer’s Zip Code (SEQ 

0025) must be significant and valid. Payer’s Zip Code (SEQ 0025) 

must be consistent with Payer’s State (SEQ 0024). 

Form 1099-R – Payer’s State (SEQ 0042) and Payer’s Zip Code (SEQ 

0044) must be significant and valid. Payer’s Zip Code (SEQ 0044) 

must be consistent with Payer’s State (SEQ 0042). 

Exception: This check is not performed when Employer State (SEQ 0073) 

of Form W-2, Payer’s State (SEQ 0024) of Form W-2G, and/or Payer’ 

State (SEQ 0042) of Form 1099-R contain a period (.), indicating a 

foreign address. See Section 7.06 for foreign address format. 

 

 

0291 o Form W-2 – Employer City (SEQ 0070) must contain at least three 

characters. 

0292 o 

o 

Form W-2G – Payer Identification Number (SEQ 0026) must be numeric, 

the first two digits of Payer Identification Number (SEQ 0026) must 

equal a valid District Office Code, Payer Name Control (SEQ 0015) 

must be significant, and W-2G Indicator (SEQ 0220) must equal “N” or 

“S”. Refer to Attachment 7 for District Office Codes. See Section 

7.05 for Business Name Control format. 

Note: The value “N” (Non-Standard) indicates that the Form W-2G was 

altered, handwritten, or typed, or that a cumulative earnings 

statement or a substitute Form W-2G was used. The value “S” 

(Standard) identifies a Form W-2G that is a computer-produced print, 

an IRS form, or an IRS-approved facsimile. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 296

0293 o 

o 

Form 1099-R – Payer Identification Number (SEQ 0050) must be numeric, 

the first two digits of Payer Identification Number (SEQ 0050) must 

equal a valid District Office Code, Payer Name Control (SEQ 0015) 

must be significant, and 1099-R Indicator (SEQ 0340) must equal “N” 

or “S”. Refer to Attachment 7 for District Office Codes. See 

Section 7.05 for Business Name Control format. 

Note: The value “N” (Non-Standard) indicates that the 

Form 1099-R was altered, handwritten, or typed, or that a cumulative 

earnings statement or a substitute Form 1099-R was used. The value 

“S” (Standard) identifies a Form 1099-R that is a computer-produced 

print, an IRS form, or an IRS-approved facsimile. 

0294 o Form W-2G – If Withholding (SEQ 0050) is greater than zero, then 

Gross Winnings (SEQ 0040) must be greater than Withholding (SEQ 0050) 

and Gross Winnings (SEQ 0040) must be reported as Total Gross 

Receipts (SEQ 0200) of Schedule C/C-EZ or and Other Income Amount 

(SEQ 0570) of Form 1040. When Gross Winnings (SEQ 0040) is reported 

as Other Income Amount (SEQ 0570) of Form 1040, then Type of Other 

Income must equal GAMBLING WINNINGS. 

 |

 |

0295 o 

o 

o 

o 

Form 1040 – The Total Federal Income Tax Withheld (SEQ 1160) cannot 

be equal to or greater than the sum of Wages, Salaries, Tips 

(SEQ 0375), Taxable Interest (SEQ 0380), Total Ordinary Dividends 

(SEQ 0394), IRA Distributions Received (SEQ 0475), or Taxable IRA 

Amount (SEQ 0480), Pensions Annuities Received Including Foreign 

(SEQ 0485), or Taxable Pensions Amount Including Foreign (SEQ 0495), 

Unemployment Compensation (SEQ 0552), Social Security Benefits 

(SEQ 0553), Amount of Other Income (SEQ 0570) and Total Gross 

Receipts of Schedule C/C-EZ (SEQ 0200). 

Form 1040A – The Total Federal Income Tax Withheld (SEQ 1160) cannot 

be equal to or greater than the sum of Wages, Salaries, Tips 

(SEQ 0375), Taxable Interest (SEQ 0380), Total Ordinary Dividends 

(SEQ 0394), IRA Distributions Received (SEQ 0475), or Taxable IRA 

Amount (SEQ 0480), Pensions Annuities Received Including Foreign 

(SEQ 0485), or Taxable Pensions Amount Including Foreign (SEQ 0495), 

Unemployment Compensation (SEQ 0552) and Social Security Benefits 

(SEQ 0553). 

Form 1040EZ – The Total Federal Income Tax Withheld (SEQ 1160) cannot 

be equal to or greater than the sum of Wages, Salaries, Tips 

(SEQ 0375), Taxable Interest (SEQ 0380) and Unemployment Compensation 

(SEQ 0552). 

Exception: This check is bypassed when Combat Pay has been excluded 

from Wages. This check is also bypassed if Capital Gain/Loss 

(SEQ 0450) or Other Gain or Loss (SEQ 0470) or 

Rent/Royalty/Part/Estates/Trust Inc (SEQ 0510) or Farm Income 

(SEQ 0520) is significant (not equal zeroes). 

 |

 

 

 

0296 o Form 2441 - If any field of the following “qualifying person group” 

is significant, then all fields in that group must be significant: 

Qualifying Person First Name (SEQ 0110, 0217); Qualifying Person Last 

Name (SEQ 0115, 0218); Qualifying Person Name Control (SEQ 0120, and 

0221); Qualifying Person SSN (SEQ 0214, 0223) and Qualified Expenses 

(SEQ 0215, 0225).

|

| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 297

0297 o Form 2441 – SSN/EIN (SEQ 0040 or 0090) of Form 2441 cannot equal the 

Primary or Secondary SSN (SEQ 0010, 0030) of Form 1040/1040A. 

0298 o Form 2441 – When Qualifying Person SSN (SEQ 0214, 0223) is 

significant, it must be within the valid ranges of SSN/ITIN/ATIN’s. 

Refer to Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

0299 o 

o 

Tax Form – RAL Indicator (SEQ 1465) must equal “0”, “1”, or “2”. 

RAL Indicator (SEQ 1465) is a required field. 

0300 o 

o 

Form 1040/1040A/1040EZ – When Forms 1099 and AK Dividend W/H Literal 

(SEQ 1155) is significant, then Forms 1099 and AK Dividend W/H Amount 

(SEQ 1157) must be significant. 

 

When Forms 1099 and AK Dividend W/H Amount (SEQ 1157) is significant, 

then Forms 1099 and AK Dividend W/H Literal (SEQ 1155) must be 

significant. 

 

 

 

 

 

0301 o RESERVED 

0302 o RESERVED 

0303 o 

o 

Form 1040/1040A – If Amount Owed (SEQ 1290) is greater than zero and 

ES Penalty Amount (SEQ 1300) is not significant, then Total Tax 

(SEQ 1150) must be greater than Total Payments SEQ 1250). 

Form 1040EZ – If Amount Owed (SEQ 1290) is greater than zero, then 

Total Tax (SEQ 1256) must be greater than Total Payments (SEQ 1250). 

0304-0349 RESERVED for Electronically Transmitted Documents (ETD) 

0350 o 

o 

o 

Form 8853 – Policyholder SSN (SEQ 0289) must be numeric and within 

the valid range for an SSN or an ITIN. 

Insured SSN (SEQ 0310) must be numeric and within the valid range for 

an SSN or an ITIN. 

Refer to Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

0351 o Form 8853 – MSA Acct Holder SSN (SEQ 0009) must equal either the 

Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040. 

0352 o Form 8853 – Policyholder SSN (SEQ 0289) must equal either the Primary 

SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of Form 1040. 

0353 o 

o 

Form 1040 – If Type of Other Income (SEQ 0560) equals “MEDMSA” and 

the corresponding Amount of Other Income (SEQ 0570) is present, then 

Form 8853 must be present. 

If Taxable Medicare Advantage MSA Distributions (SEQ 0276) of Form 

8853 is significant, then Type of Other Income (SEQ 0560) of Form 

1040 must equal “MEDMSA” and the corresponding Amount of Other Income 

(SEQ 0570) of Form 1040 must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 298

0354 o Form 1040 – If F8853 Literal (Medicare Advantage) (SEQ 1145) of Form 

1040 is present, then the corresponding F8853 Amount (Medicare 

Advantage) (SEQ 1146) of Form 1040 and Form 8853 must be present. 

If Additional 50% Tax (SEQ 0279) of Form 8853 is significant, then 

F8853 Literal (Medicare Advantage) (SEQ 1145) of Form 1040 must equal 

“MEDbMSA” and then F8853 Amount (Medicare Advantage) (SEQ 1146) of 

Form 1040 must be present. 

0355 o RESERVED 

0356 o RESERVED 

0357 o RESERVED 

0358 o Form 8853 – If Taxable Medicare Advantage MSA Distributions 

(SEQ 0276) is significant, the following SEQs cannot both be blank; 

Exceptions to 50% Tax Box (SEQ 0278) and Additional 50% Tax 

(SEQ 0279). 

0359 o Form 8853 – One box of the following pairs must equal “X”, both 

cannot equal “X”, and both cannot equal blank: 

- Payments or Death Benefits – Yes (SEQ 0320) 

- Payments or Death Benefits – No (SEQ 0330) and 

- Insured Terminally Ill – Yes (SEQ 0340) 

- Insured Terminally Ill – No (SEQ 0350). 

0360 o 

o 

Form 1040 – If Type of Other Income (SEQ 0560) equals “MSA” and the 

corresponding Amount of Other Income (SEQ 0570) is present, then Form 

8853 must be present. 

If Taxable Archer MSA Distributions (SEQ 0250) of Form 8853 is 

significant, then Type of Other Income (SEQ 0560) of Form 1040 must 

equal “MSA” and the corresponding Amount of Other Income (SEQ 0570) 

of Form 1040 must be present. 

0361 o 

o 

Form 1040 – If F8853 Literal (Archer MSA) (SEQ 1143) equals “MSA” and 

the corresponding F8853 Amount (Archer MSA) (SEQ 1144) is present, 

then Form 8853 must be present. 

If Additional 20% Tax (SEQ 0270) of Form 8853 is significant, then 

F8853 Literal (Archer MSA) (SEQ 1143) of Form 1040 must equal “MSA” 

and F8853 Amount (Archer MSA) (SEQ 1144) of Form 1040 must be 

present. 

| 

0362 o Form 1040 – If Archer MSA Ded. Literal (SEQ 0722) of Form 1040 is 

significant, then Archer MSA Ded. Amount (SEQ 0723) must be 

significant and Form 8853 must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 299

0363 o Form 8853 – If Taxable Archer MSA Distributions (SEQ 0250) is 

significant, the following SEQs cannot th be blank; Exceptions to bo

20% Tax Box (SEQ 0260) and Additional 20% Tax (SEQ 0270) 

 

| 

0364 o 

o 

Form 1040 – If Type of Other Income (SEQ 0560) equals “LTC” and the 

corresponding Amount of Other Income (SEQ 0570) is present, then Form 

8853 must be present. 

If Taxable Payments (SEQ 0450) of Form 8853 is greater than zero, 

then Type of Other Income (SEQ 0560) must equal “LTC” and the 

corresponding Amount of Other Income (SEQ 0570) must be present. 

0365 o RESERVED 

0366 o RESERVED 

0367 o RESERVED 

0368 o RESERVED 

0369 o RESERVED 

0370 o Form 1040/1040A – When any occurrence of Eligibility for Child Tax 

Credit (SEQ 0178, 0188, 0198, 0208) is significant, the corresponding 

Relationship (SEQ 0177, 0187, 0197, 0207) must equal either “SON”, 

“DAUGHTER”, “GRANDCHILD”, “SISTER”, “BROTHER”, “NIECE”, “NEPHEW”, or 

“FOSTER CHILD” and the Dependent’s age must be under 17. 

 |

0371 o RESERVED 

0372 o Form 1040/1040A – When either Child Tax Credit (SEQ 0955) or 

Additional Child Tax Credit (SEQ 1187) is significant, the sum of the 

two fields cannot exceed an amount equal to $1000 multiplied by the 

number of qualifying children. A qualifying child is a dependent for 

whom Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) 

equals “X” on Form 1040/1040A or “STMbnn”. 

0373 o Form 1040/1040A – When Additional Child Tax Credit (SEQ 1187) is 

significant, Form 8812 must be present. 

0374 o Form 1040/1040A – When Form 8812 is present, Additional Child Tax 

Credit (SEQ 1187) of Form 1040/1040A must equal Additional Child Tax 

Credit (SEQ 0140) from Form 8812. 

0375 o 

o 

Form 1098C - When Form 1098C Date of Contribution (SEQ 0180) is 

present then the date must equal the current tax year. 

Form 1098C – When Form 1098C Date of Sale (SEQ 0220) is present then 

the date must equal the current tax year or the current processing 

year. 

0376-0377 RESERVED for Electronically Transmitted Documents (ETD) 

0378 o Form 8863 - If Ineligible for Refundable American Opp. Credit box 

(SEQ 0535) equals "X", then Refundable American Opportunity Credit 

(SEQ 0540) can not be significant. 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 300

0379 o Form 8863 – The student entries in Part I and in Part II must begin 

on Line 1 in each part. No lines may be skipped when completing the 

student information in either part. 

 

0380 o Form 8863 – Student’s SSN (SEQ +0035, 0105, 0175, +0275, 0315, 0355) 

may be used only once to claim an education credit (American 

Opportunity or Lifetime Learning). No Student’s SSN may be used in 

Part I (American Opportunity Credit) and Part II (Lifetime Learning 

Credit). Student’s SSN must be within the valid ranges of 

SSN/ITIN/ATIN’s. Refer to Attachment 9 for valid ranges of Social 

Security/Taxpayer Identification Numbers. 

 

 

 

 

 

0381 o 

o 

o 

Form 8863 – If any field of a student line in Part I or Part II 

including statements, is significant, then all fields of the student 

line must be significant. 

Each American Opportunity Credit student line includes Student’s 

First Name (SEQ 0010, 0080, 0150), Student’s Last Name (SEQ +0020, 

0090, 0160), Student’s Name Control (SEQ +0030, 0100, 0170), 

Student’s SSN (SEQ +0035, 0105, 0175), Qualified Expenses Paid in 

Current Tax Year (SEQ *+0040, 0110, 0180 and amount from column c or 

Column e plus $2000 (SEQ +0070, 0140, 0210) 

Each Lifetime Learning Credit student line includes Student’s First 

Name (SEQ *0250, 0290, 0330), Student’s Last Name (SEQ +0260, 0300, 

0340), Student’s Name Control (SEQ +0270, 0310, 0350), Student’s SSN 

(SEQ +0275, 0315, 0355), and Qualified Expenses (SEQ +0280, 0320, 

0360). See Part I Section 8 for Statement Record format. 

 

 

 

 

 

 

 

 

 

 

 

 

 

0382 o Form 1040/1040A – If Education Credits (SEQ 0935) is significant, 

Form 8863 must be present. If Form 8863 is present, Nonrefundable 

Education Credits (SEQ 0670) on Form 8863 must equal Education 

Credits (SEQ 0935) on Form 1040/1040A. 

0383 o Form 8863 – Each Student’s SSN (SEQ +0035, 0105, 0175, +0275, 0315, 

0355) must equal either the Primary SSN (SEQ 0010), the Secondary SSN 

(SEQ 0030) or a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on Form 

1040/1040A. 

 

 

 

0384 o 

o 

Form 1040/1040A – When American Opportunity Credit (SEQ 1189) is 

significant, Adjusted Gross Income (SEQ 0750) must be less than the 

applicable amount for the Filing Status (SEQ 0130). The applicable 

amounts are $180,000 for “Married Filing Joint” and $90,000 for 

“Single”, “Head of Household”, and “Qualifying Widow(er)”. 

When Filing Status (SEQ 0130) is “Married Filing Separate”, Form 8863 

cannot be present. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 301

0385 o Form 8863 – The following limit applies: 

The American Opportunity Credit student in Part I. Qualified Expenses 

Paid in the Current Tax Year (SEQ *+0040, 0110, 0180 statement) 

cannot exceed $4000. 

 

 

 

0386 o 

o 

Form 1040 – When Adjusted Gross Income (SEQ 0750) plus Student Loan 

Interest Deduction (SEQ 0702) is more than $150,000 for “Married 

Filing Jointly” or is more than $75,000 for “Single” or “Head of 

Household” or “Qualifying Widow(er)”, the Student Loan Interest 

Deduction (SEQ 0702) is not allowed. 

Form 1040A – When Adjusted Gross Income (SEQ 0750) plus Student Loan 

Interest Deduction (SEQ 0628) is more than $150,000 for “Married 

Filing Jointly” or is more than $75,000 for “Single” or “Head of 

Household” or “Qualifying Widow(er)”, the Student Loan Interest 

Deduction (SEQ 0702) is not allowed. 

0387 o 

o 

Form 8863 – Tentative American Opportunity (SEQ 0211) cannot exceed 

an amount equal to $2500 multiplied by the number of American 

Opportunity students in Part I. If the number of American Opportunity 

students is zero, Tentative American Opportunity Credit (SEQ 0211) 

cannot be positive. 

Tentative Lifetime Learning Credit (SEQ 0470) cannot exceed $2000 

regardless of the number of Lifetime Learning Credit students. If the 

number of Lifetime Learning Credit students is zero, Tentative 

Lifetime Learning Credit (SEQ 0470) cannot be positive. 

 

 

 

 

 

0388 o Form 1040/1040A – When Student Loan Interest Deduction (SEQ 0702) is 

significant; the filing status cannot equal “Married Filing 

Separately”. 

0389 o Form 1040/1040A – Student Loan Interest Deduction (SEQ 0702) must not 

exceed $2,500. 

0390 o Schedule J – Amount from Line 6 (SEQ 0100) must equal One-third 

Elected Farm Income (SEQ 0060). 

One-third Elected Farm Income (SEQ 0140) must equal One-third Elected 

Farm Income (SEQ 0060). 

0391 o Schedule J – The following fields must contain an amount greater than 

or equal to zero: SEQ 0040, SEQ 0060, SEQ 0070, SEQ 0080, SEQ 0120, 

SEQ 0160, SEQ 0180, SEQ 0190, SEQ 0200, and SEQ 0210. 

0392 o Schedule J – Taxable Income (SEQ 0010) must equal Taxable Income (SEQ 

0820) of Form 1040. 

0393 o Schedule J – When Add Lines 4, 8, 12, and 16 (SEQ 0170) is greater 

than zero, then one of the following fields must be greater than 

zero: Tax on Line 3 (SEQ 0040) or Tax on Line 7 (SEQ 0080) or Tax on 

Line 11 (SEQ 0120) or Tax on Line 15 (SEQ 0160). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 302

0394 o Form Payment – The Requested Payment Date (SEQ 0080) for any Estimated 

Payment with Tax Type Code (SEQ 0070) of “1040S” cannot equal the 

Requested Payment Date for a subsequent occurrence of a “1040S” 

payment. 

0395 o 

o 

Form Payment – Primary SSN (SEQ 0010) must equal Primary SSN 

(SEQ 0010) of the Tax Form. 

When Filing Status (SEQ 0130) equals “2”, Secondary SSN (SEQ 0020) 

must equal Secondary SSN (SEQ 0030) of the Tax Form. 

0396 o 

o 

o 

Form Payment – Routing Transit Number (SEQ 0030) (RTN) must contain 

numeric characters. The first two positions must be 01 through 12, 

or 21 through 32; the RTN must be present on the Financial 

Organization Master File (FOMF); and the banking institution must 

process Electronic Funds Transfer (EFT). See Section 6 for optional 

Routing Transit Number validation. 

Bank Account Number (SEQ 0040) must be present, must be alphanumeric 

(i.e., only alpha characters, numeric characters, and hyphens), must 

be left-justified with trailing blanks if less than 17 positions, and 

cannot equal all zeros or all blanks. 

Type of Account (SEQ 0050) must equal “1” or “2”. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 303

0397 o 

o 

o 

o 

Form Payment – (Balance Due Payments) When the return is transmitted 

to the IRS on or before April 17 of the current processing year, the 

Requested Payment Date (SEQ 0080) cannot be later than April 17. 

When the return is transmitted to IRS after April 17, the Requested 

Payment Date (SEQ 0080) cannot be later than the current processing 

date. 

The year of the Requested Payment Date (SEQ 0080) must equal the 

current processing year. 

The Requested Payment Date cannot be prior to the current processing 

date minus five days. 

 |

 |

 |

0398 o 

o 

o 

o 

o 

o 

o 

Form Payment (Estimated Payments) – The Requested Payment Date 

(SEQ 0080) must be one of the following: 20120417, 20120615, 

20120917, or 20130115. 

If the process date is prior to January 16, 2012, the Requested 

Payment Date (SEQ 0080) must be 20120417, 20120615 or 20120917. 

If the processing date is January 16, 2012 through April 22, 2012 the 

Requested Payment Date (SEQ 0080) must be 20120417, 20120615, 

20120917 or 20130115. 

If the processing date is April 23, 2012 through June 20, 2012, the 

Requested Payment Date (SEQ 0080) must be 20120615, 20120917, or 

20130115. 

If the processing date is June 21, 2012 through September 22, 2012

the Requested Payment Date (SEQ 0080) must be 20120917 or 20130115. 

If the process date is September 23, 2012 through October 20, 2012, 

the Requested Payment Date (SEQ 0080) must be 20130115. 

The process date cannot be greater than October 20, 2012. 

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 

0399 o State Record (State-Only Returns) – The Primary SSN (SEQ 0010) must 

match the Primary SSN (SEQ 0010) of Form 1040. 

0400 o 

o 

State Record – The Generic Record must be present in the state data 

packet. 

An Unformatted Record was present without the Generic Record, or the 

Unformatted Record preceded the Generic Record. 

0401 o 

o 

o 

State Record – The State Code (SEQ 0010) in the Header Section of the 

Generic Record must be valid for the processing service center. 

The State Code must be consistent throughout Generic and associated 

Unformatted Records for the return. 

Exception: State-Only returns with State Abbreviation SEQ 0095) that 

equal to “AS”, “GU”, “MP” “PR”, or “VI” must be processed in Austin. 

0402 o State Record – All “Required Entry” fields in the Entity Section of 

the Generic Record (SEQ 0060, 0075, 0085, 0095, 0100) must be 

present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 304

0403 o State Record – Any entry present in the Consistency Section of the 

Generic Record must equal the corresponding federal Tax Form entry. 

0404 o State Record – The DCN (SEQ 0020) of the Generic Record must equal 

the DCN of the federal Tax Form. 

The DCN (SEQ 0020) of the Generic Record must equal the DCN 

(SEQ 0020) of the Unformatted Record. 

0405 o State Record Form W-2 – Each Form W-2 associated with a State Record 

must contain a valid State Abbreviation in State Name (SEQ 0370, 

0440, 0490, 0540) when there is a significant entry in State Income 

Tax (SEQ 0400, 0470, 0520, 0570). 

0406 o 

o 

The first two-digits contained in the EFIN of Originator (SEQ 0008b) 

must be valid for the Processing Site (SEQ 0040) of the TRANS Record 

A (TRANA) of the transmission. 

Exception: A valid two-digit EFIN Prefix Code is permitted, if not 

assigned to a processing site, when State Data is present; or when 

Processing Site equals “E” (Austin) and at least one of the following 

is present: Form 2555, Form 2555-EZ, Form 4563, Form 5074, Form 8689, 

Form 8833, Form 8854, and/or Form 8891; an Address Ind (SEQ 0097) of 

the Tax Form equal to “3”; a State Abbreviation (SEQ 0087) of the Tax 

Form equal to “AS”, “GU”, “MP”, “PR”, or “VI”. 

0407 o State Record – The Return Sequence Number (RSN) (SEQ 0023) of the 

Generic Record must equal the RSN of the Federal Tax Form. 

0408 o State Record – When Online-State-Return (SEQ 0049) of the Generic 

Record equals “O”, the Transmission Type Code (SEQ 0170) of the TRANS 

Record A (TRANA) must equal “O”, and vice versa. 

0409 o Form 1040/1040A/1040EZ – When Foreign Employer Compensation Total 

(SEQ 0379) is significant, Foreign Employer Compensation Literal (SEQ 

0378) must equal “FEC”, and the FEC/Pension Record must be present. 

0410 o State-Only Record – If the RTN is present, it must be present on the 

Financial Organization Master File (FOMF). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 305

0411 o FEC/Pension Record – The SSN or ITIN of Employee of Foreign Employer 

(SEQ 0010) must match the Primary SSN (SEQ 0010) of the Tax Form and 

the Employee Name Control (SEQ 0020) must match the Primary Name 

Control (SEQ 0050) of the Tax Form 

or 

The SSN or ITIN of Employee of Foreign Employer (SEQ 0010) must match 

the Secondary SSN (SEQ 0030) of the Tax Form and the Employee Name 

Control (SEQ 0020) must match the Spouse’s Name Control (SEQ 0055) of 

the Tax Form. 

0412 o FEC/Pension Record – The following fields must be significant: 

Street Address (SEQ 0050) and City (SEQ 0060), 

and 

The following fields must be significant: 

State Abbreviation (SEQ 0070) and Zip Code (SEQ 0080) 

or 

Foreign Country (SEQ 0110). 

0413 o FEC/Pension Record – The Foreign Employer’s Name (SEQ 0140) and the 

Foreign Employer’s Street Address (SEQ 0160), Foreign Employer’s City 

(SEQ 0170), and Foreign Employer’s Country (SEQ 0200) must be 

significant. 

0414 o FEC/Pension Record – The Country Code (SEQ 0130) must be significant 

and either equal to a valid Country Code or “US”. 

0415 o FEC/Pension Record – If Services Performed While Residing in U.S. Yes 

Ind (SEQ 0120) equals “X”, then the Country Code (SEQ 0130) must 

equal “US” 

and 

If the Country Code (SEQ 0130) equals “US”, then Services Performed 

While Residing in U.S. Yes Ind (SEQ 0120) must equal “X”. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 306

0416 o Summary Record – Number of FEC/Pension Records (SEQ 0075) must equal 

the number of FEC/Pension Records computed by the IRS. 

0417 o Form 1040/1040A/1040EZ – If Earned Income Credit (SEQ 1180) is 

significant, Foreign Employer Compensation Literal (SEQ 0378) and 

Foreign Employer Compensation Total (SEQ 0379) must be blank. 

0418 o Form 1040/1040A/1040EZ – Foreign Employer Compensation Total 

(SEQ 0379) must equal the total of Foreign Employer Compensation 

Amount (SEQ 0220) from the FEC/Pension Record(s). 

0419 o State Record – If Address Ind (SEQ 0097) on the Tax Return equals “3” 

(indicating a foreign country), then the following fields must be 

present: Foreign Street Address (SEQ 0077), Foreign City, State or 

Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098); and 

the following fields cannot be present: Street Address (SEQ 0080), 

City (SEQ 0085), State Abbreviation (SEQ 0095) and Zip Code 

(SEQ 0100). 

If Address Ind (SEQ 0097) on the Tax Return is not equal to “3”, then 

the following fields cannot be present: Foreign Street Address 

(SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087), 

and Foreign Country (SEQ 0098). 

0420 o Form 1040 – When Credit for Federal Tax on Fuels (SEQ 1200) is 

significant, must equal Total Income Tax Credit Amount (SEQ 4360) of 

Form 4136. 

 

 

 

 

0421 o Form 4136 – When Aviation Rate Kerosene 1 Credit Amt (SEQ 0435) is 

greater than zero, then Aviation Rate Kerosene 1 Gallons (SEQ 0430) 

must be significant. 

0422 o Form 4136 – When Aviation Rate Kerosene 2 Credit Amt (SEQ 0450) is 

greater than zero, then Aviation Rate Kerosene 2 Gallons (SEQ 0445) 

must be significant. 

0423 o Form 1040/1040A – When Taxable Foreign Pensions Amount (SEQ 0490) is 

significant, Foreign Employer Pension Literal (SEQ 0488) must equal 

“FEP”, and the FEC/Pension Record must be present. 

0424 o Form 1040/1040A – Taxable Foreign Pensions Amount (SEQ 0490) must 

equal the total of Taxable Foreign Pension Amount (SEQ 0240) from the 

FEC/Pension Record(s). 

0425 o Form 8938 – Only one of the following can be equal to “X”: Specified 

Individual - Married filing joint return (SEQ 0140), Specified 

Individual - Other Individual (SEQ 0150), Specified Domestic Entity – 

Partnership (SEQ 0160), Specified Domestic Entity – Corporation (SEQ 

0170), Specified Domestic Entity - Trust (SEQ 0180), and Specified 

Domestic Entity – Estate (SEQ 0190). 

 |

 |

 |

 |

 |

 |

0426 o Form 1040 – Other Payments (SEQ 1210) must equal the total of the 

following fields: Tax Paid by Regulated Investment Company (SEQ 0230) 

from Form 2439, Current Year Refundable Credit Amount (SEQ 0279) from 

Form 8801, plus positive amounts only of Health Coverage Tax Credit 

(SEQ 0250) from Form 8885. 

 

 

0427 o Form 8938 – Only one of the following can be equal to “X”: Type of 

Account – Deposit (SEQ 0210), Type of Account – Custodial (SEQ 0220). 

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 307

0428 o Form 1040 – When Form 4137 Block (SEQ 1085) equals “X”, Form 4137 

must be present. 

0429 o RESERVED 

0430 o State Record – If State Abbreviation (SEQ 0095) equals “AS”, “GU”, 

“MP”, “PR”, or “VI”; or Address Ind SEQ (0097) on the State-Only 1040 

equals “3” it must be processed at Austin. 

0431 o Form 8938 – Only one of the following can be significant: Maximum 

Value - $0 - $50,000 (SEQ 0470), Maximum Value – $50,001 - $100,000 

(SEQ 0480), Maximum Value - $100,001- $150,000 (SEQ 0490), Maximum 

Value – $150,001 - $200,000 (SEQ 0500) or More than $200,000 List 

Value (SEQ 0510).

 |

 |

 |

 |

 |

 

0432 o Form 8938 – Only one of the following can be equal to “X” : Type of 

Foreign Entity – Partnership (SEQ 0630), Type of Foreign Entity – 

Corporation (SEQ 0640), Type of Foreign Entity – Trust (SEQ 0650), 

and Type of Foreign Entity – Estate (SEQ 0660). 

 |

 |

 |

 |

 

0433 o Form 8938 – Only one of the following can be equal to “X”: Type of 

Issuer or Counterparty – Individual (SEQ 0760), Type of Issuer or 

Counterparty – Partnership (SEQ 0770), Type of Issuer or Counterparty 

– Corporation (SEQ 0780), Type of Issuer or Counterparty – Trust (SEQ 

0790), and Type of Issuer or Counterparty – Estate (SEQ 0800). 

 |

 |

 |

 |

 |

 

0434 RESERVED 

0435 o 

o 

Form 8582-CR – When Multiply Line 11 by 50% (SEQ 0200) is 

significant, it cannot be greater than $25,000. 

When Multiply Line 23 by 50% (SEQ 0330) is significant, it cannot be 

greater than $25,000. 

0436 o 

o 

Form 8582-CR – When Special Allowance for Rental Activity (SEQ 0210) 

is significant, Form 8582 must be present. 

When Special Allowance for Rental Activity (SEQ 0340) is significant, 

Form 8582 must be present. 

0437 o Form 8582-CR – Modified Adjusted Gross Income (SEQ 0310) cannot be 

less than zero. 

0438 o Summary Record – For Online Returns, the IP Address 

(SEQ 0190) cannot contain an Ipv4 address where any of its 4 parts is 

not a number from 0 to 255 and there are not 3 periods. 

0439 o If the Transmission Type Code (SEQ 0170) of the TRANA Record equals 

“O”, the following fields must be significant: IP Address (SEQ 0190), 

IP Date (SEQ 0200), IP Time (SEQ 0210) and IP Time Zone (SEQ 0215). 

0440 o RESERVED 

0441 o Summary Record – For Online Returns, IP Address (SEQ 0190) cannot 

contain an Ipv6 address where any of its 8 parts is not a number from 

0 to FFFF (hexadecimal) and there are not 7 colons. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 308

0442 o 

o 

Form 8938 - When one Form 8938 is present Identifying Number of 

Taxpayer (SEQ 0020) of Form 8938 must be significant and must equal 

either the Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 

1040. 

When two Forms 8938 are present, the Identifying Number (SEQ 0020) of 

the first form 8938 must equal Primary SSN (SEQ 0010) of the Form 1040 

and Identifying Number (SEQ 0020) of the second Form 8938 must equal 

Secondary SSN (SEQ 0030) of the Form 1040. Identifying Number (SEQ 

0020) of the second Form 8938 can not equal the Identifying Number of 

the Taxpayer (SEQ 0020) of the first Form 8938. 

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

0443 RESERVED 

0444 o The size of the fixed record is not correct. The byte count on any 

incoming Fixed Length record must match the fixed length byte count 

stated number in the form’s corresponding Pub.1346 record layout. 

 |

 |

 |

0445-0446 RESERVED 

0447 o Form 1040 - Form 5405, Line 18 Amount (SEQ 1107) cannot exceed the 

amount of the First-Time Homebuyer Credit Received. 

 |

 |

0448 o 

o 

Form 1040/1040A - If taxpayer age is 70 1/2 at the end of tax year 

and IRA Deduction of Form 1040 (SEQ 0700) and Form 1040A (SEQ 0626) 

is significant, taxpayer cannot deduct any contributions to 

traditional IRA or treat them as nondeductible contributions for they 

are ineligible for IRA Deduction. 

Exception: Bypass this check on a Married Filing Joint return if one 

taxpayer is under age 70 1/2. 

0449 o Form 8606 – The Qualified First-Time Homebuyer Expenses (SEQ 0361) 

cannot be greater than $10,000. 

 | 

0450 o Form 8606 – Nondeductible IRA Name (SEQ 0009) and SSN of Taxpayer 

with IRAs (SEQ 0010) must be significant. 

0451 o 

o 

Form 8606 – Nondeductible IRA Name (SEQ 0009) must contain a 

less-than sign (<) immediately preceding the last name. If the name 

includes a suffix, another less-than sign is entered between the last 

name and the suffix. Allowable characters are: Alpha, hyphen (-), 

less-than (<), and space. 

Nondeductible IRA Name (SEQ 0009) cannot contain the following: Two 

or more consecutive embedded spaces, a space or less-than sign in the 

first position, a less-than sign in the last position, more than two 

less-than signs, a space preceding or following a less-than sign. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 309

0452 o 

o 

Form 2555/2555EZ – When only one Form 2555/2555EZ is present, SSN of 

Taxpayer with Foreign Earned Income (SEQ 0007) must equal Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

When two Forms 2555/2555EZ are present, SSN of Taxpayer with Foreign 

Earned Income (SEQ 0007) of the first Form 2555/2555EZ must equal 

Primary SSN (SEQ 0010) of Form 1040 and SSN of Taxpayer with Foreign 

Earned Income (SEQ 0007) of the second Form 2555/2555EZ must equal 

Secondary SSN (SEQ 0030) of Form 1040. One occurrence of either 

Form 2555 or Form 2555EZ can be present for the Primary SSN 

(SEQ 0010). One occurrence of either Form 2555 or Form 2555EZ can be 

present for the Secondary SSN (SEQ 0030). 

0453 o Form 2555EZ – When Total Foreign Earned Income (SEQ 1210) exceeds 

$92,900, Form 2555EZ cannot be filed. 

 

 |

 

0454 o Form 1040 – Earned Income Credit (SEQ 1180) cannot be significant 

when Form 2555 or Form 2555EZ is present. 

0455 o 

o 

Form 2555 – Foreign Earned Income Exclusion (SEQ 1220) cannot exceed 

Foreign Earned Income (SEQ 1050). Foreign Earned Income Repeated 

(SEQ 1070) must equal Foreign Earned Income (SEQ 1050). 

Form 2555EZ – Max. Of Foreign Earned Inc. Exclusion (SEQ 1260) cannot 

exceed $92,900 Total Foreign Earned Income (SEQ 1210). |

 

0456 o Form 1040 – When Housing/Foreign Earned Income Exclusion Literal 

(SEQ 0574) equals “FORM 2555”, Form 2555 must be present. 

When Housing/Foreign Earned Income Exclusion Literal (SEQ 0574) 

equals “FORM 2555-EZ”, Form 2555EZ must be present. 

0457 o Form 1040 – The total of Housing/Foreign Earned Income Exclusion 

Amount (SEQ 0577) must equal the product of the following fields: 

(Max. of Housing and Foreign Earned Inc. Exclusions (SEQ 1260) from 

Forms 2555 plus Max. of Foreign Earned Inc. Exclusion (SEQ 1260) from 

Form(s) 2555-EZ) multiplied by negative 1 (x-1). 

0458 o Form 1040 – When Other Adjustments Literal (SEQ 0720) equals 

“FORM 2555”, Form 2555 must be present. 

0459 o Form 1040 – If Other Adjustments Literal (SEQ 0720) equals 

“FORM 2555”, then Other Adjustment Amount (SEQ 0721) must equal Total 

Housing Deduction (SEQ 1310) from Form(s) 2555. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 310

0460 o 

o 

Form 2555 – When the taxpayer is qualifying under Bona Fide 

Residence: When Date Bona Fide Residence Ended (SEQ 0225) equals 1231 

of the current tax year or equals “CONTINUE”, then Date Bona Fide 

Residence Began (SEQ 0220) must equal 0101 of the current tax year or 

must be prior to the current tax year 

or 

When Date Bona Fide Residence Ended (SEQ 0225) is prior to 1231 of 

the current tax year (e.g., 20111031), then Date Bona Fide Residence 

Began (SEQ 0220) must equal 0101 of the previous tax year or earlier 

than the previous tax year (e.g., 20100101). 

Form 2555EZ – When the taxpayer is qualifying under Bona Fide 

Residence: When Date Bona Fide Residence Ended (SEQ 0040) equals 1231 

of the current tax year or equals “CONTINUE”, then Date Bona Fide 

Residence Began (SEQ 0030) must equal 0101 of the current tax year or 

must be prior to the current tax year 

or 

When Date Bona Fide Residence Ended (SEQ 0040) is prior to 1231 of 

the current tax year (e.g., 20111031), then Date Bona Fide Residence 

Began (SEQ 0030) must equal 0101 of the previous tax year or earlier 

than the previous tax year (e.g., 20100101). 

 |

 |

 |

 |

 

0461 o Form 2555 – Statement to Authorities – Yes (SEQ 0300) and Req’d to 

Pay Income Tax – No (SEQ 0330) cannot both be significant. 

0462 o Form 2555 – If No Travel Statement (SEQ 0560) is significant, then 

the following fields cannot be significant: Country Name (SEQ 0570), 

Arrival Date (SEQ 0580), Departure Date (SEQ 0590), Full Days in 

Country (SEQ 0600), Number of Days in US on Business (SEQ 0610), and 

Income Earned in the US on Business (SEQ 0620). 

0463 o 

o 

o 

Form 2555 – Taxpayer Foreign Street Address (SEQ 0011), Taxpayer 

Foreign City (SEQ 0012), and Taxpayer Foreign Country (SEQ 0015) must 

be significant. Country Code (SEQ 0018) must be significant and 

equal to a valid Country code. 

Form 2555EZ – Taxpayer Foreign Street Address (SEQ 0111), Taxpayer 

Foreign City (SEQ 0112), and Taxpayer Foreign Country (SEQ 0115) must 

be significant. Country Code (SEQ 0118) must be significant and 

equal to a valid Country code. 

Refer to Attachment 10 for Country Codes. 

0464 o Form 2555 – If Separate Foreign Residence – Yes (SEQ 0170) is 

significant, then Yes – City & Country of Foreign Residence 

(SEQ 0190) and Number of Days at That Address (SEQ 0200) must be 

significant. 

Exception: When (SEQ 0190) equals “STMbnn”. 

0465 o Form 2555 – Housing Exclusion (SEQ 1140) cannot be greater than 

Employer-Provided Amounts (SEQ 1120). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 311

0466 o Form 2555 – Total Housing and Foreign Earned Income Exclusions 

(SEQ 1230) must equal the total of Housing Exclusion (SEQ 1140) plus 

Foreign Earned Income Exclusion (SEQ 1220). 

0467 o Form 2555EZ – If Bona Fide Residence – Yes (SEQ 0010) is significant, 

then Date Bona Fide Residence Began (SEQ 0030) and Date Bona Fide 

Residence Ended (SEQ 0040) must be significant. 

0468 o Form 2555EZ – If Physically Present – Yes (SEQ 0050) is significant, 

then Physical Presence Test From (SEQ 0070) and Physical Presence 

Test Through (SEQ 0080) must be significant. 

0469 o Form 2555EZ – Tax Home Test – Yes (SEQ 0090) must be significant. 

0470 o 

o 

Form 2555EZ – For each of the following, only one box can equal “X”: 

Bona Fide Residence – Yes (SEQ 0010) or Bona Fide 

Residence – No (SEQ 0020); 

Physically Present – Yes (SEQ 0050) or Physically Present – No 

(SEQ 0060); 

Revoked Exclusions – Yes (SEQ 0220) or Revoked Exclusions – No 

(SEQ 0230). 

If no Form 2555/2555EZ Box (SEQ 0210) is checked, then 

Revoked Exclusions – Yes (SEQ 0220) and Revoked Exclusions – No 

(SEQ 0230) should not be significant. 

0471 o RESERVED 

0472 o Form 2555/2555EZ – Must be processed at the Austin Submission 

Processing Center. 

0473 o Form 2555 – When Allocable Deductions (SEQ 1250) is significant, 

Allocable Deductions Computation (SEQ 1240) must equal “STMbnn”. 

0474 o 

o 

o 

o 

o 

Form 2555 – If Date Bona Fide Residence Began (SEQ 0220) is 

significant, then Date Bona Fide Residence Ended (SEQ 0225) must be 

significant and vice versa. 

Form 2555 – Date Bona Fide Residence Ended (SEQ 0225) can not exceed 

the current processing date. 

Form 2555EZ – If Date Bona Fide Residence Began (SEQ 0030) is 

significant, then Date Bona Fide Residence Ended (SEQ 0040) must be 

significant and vice versa. 

 

Form 2555EZ – Date Bona Fide Residence Ended (SEQ 0040) can not 

exceed the current processing date. 

Note: The literal "CONTINUE" equals the current processing date. 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 312

0475 o 

o 

o 

o 

o 

Form 2555 – If Physical Presence Test FROM (SEQ 0530) is 

significant, then Physical Presence Test THROUGH (SEQ 0540) must be 

significant and vice versa. 

 

Form 2555 – Physical Presence Test THROUGH (SEQ 0540) can not exceed 

the current processing date. 

Form 2555EZ – If Physical Presence Test FROM (SEQ 0070) is 

significant, then Physical Presence Test THROUGH (SEQ 0080) must be 

significant and vice versa. 

 

Form 2555EZ – Physical Presence Test THROUGH (SEQ 0080) can not 

exceed the current processing date. 

Note: The literal "CONTINUE" equals the current processing date. 

 

 

 

 

 

 

 

 

 

 

 

 

0476 o Schedule EIC – The following fields cannot equal “X”: Disabled “No” 

Box – 1, -2 and -3 (SEQ 0045, 0115, 0185). 

0477 o 

o 

o 

o 

Form 2555 – If Date Bona Fide Residence Began (SEQ 0220) is 

significant, then Physical Presence Test FROM (SEQ 0530) cannot be 

significant and vice versa. 

Form 2555 – Either Date Bona Fide Residence Began (SEQ 0220) or 

Physical Presence Test FROM (SEQ 0530) must be significant. 

Form 2555EZ – If Date Bona Fide Residence Began (SEQ 0030) is 

significant, then Physical Presence Test FROM (SEQ 0070) cannot be 

significant and vice versa. 

Form 2555EZ – Either Date Bona Fide Residence Began (SEQ 0030) or 

Physical Presence Test FROM (SEQ 0070) must be significant. 

 

 

 

 

 

 

 

 

 

 

 

0478 o 

o 

0 

Form 2555 - The total number of days from Physical Presence Test FROM 

(SEQ 0530) to Physical Presence Test THROUGH (SEQ 0540) must be at 

least 330 days’ 

Exception: If Waiver (SEQ 0008) and Waiver Explanation (SEQ @0009) 

are both significant. 

Form 2555EZ - The total number of days from Physical Presence Test 

FROM (SEQ 0070) to Physical Presence Test THROUGH (SEQ 0080) must be 

at least 330 days. 

Note: The literal "CONTINUE" equals the current processing date. 

 

 

 

 

 

 

 

 

 

 

0479 o Form 5695 - If maximum credit amount (SEQ 0127) equals $1,000 then 

more than one main home (SEQ 0129) must be significant. 

 |

0480 o RESERVED 

0481 o RESERVED 

 

0482 o RESERVED 

0483 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 313

0484 o RESERVED 

0485 o RESERVED 

0486 o RESERVED 

0487 o RESERVED 

0488 o RESERVED 

0489 o Form 5695 – Nonbusiness Energy Property Credit (SEQ 0175) cannot 

exceed $500 when More than One Main Home (SEQ 0129) is not 

significant and Filing Status (SEQ 0130) of Form 1040 equals “2”. 

o 

o 

Nonbusiness Energy Property Credit (SEQ 0175) cannot exceed $1,000

when More than One Main Home (SEQ 0129) equals “X” and Filing Status 

(SEQ 0130) of Form 1040 equals “2”. Form 5695 must be present for 

both the primary and secondary taxpayer. 

Nonbusiness Energy Property Credit (SEQ 0175) cannot exceed $500 when 

the Filing Status (SEQ 0130) of Form 1040 is other than “2”. 

 

 |

 

 

 |

 

 

 

 |

 

 

0490 o Summary Record – If Year of the Electronic Postmark Date (SEQ 0260) 

is present, Year of Electronic Postmark Date must equal the current 

processing year. 

0491 o Summary Record – If one of the three fields is present, then all of 

the following fields must be present: Electronic Postmark Date 

(SEQ 0260), Electronic Postmark Time (SEQ 0270), Electronic Postmark 

Time Zone (SEQ 0280). 

0492 o 

o 

Form 1040 – When Residential Energy Credits (SEQ 0988) is 

significant, it must equal Nonbusiness Energy Property Credit (SEQ 

0175) plus Residential Energy Efficient Property Credit (SEQ 0335) of 

Form 5695. 

When Residential Energy Credits (SEQ 0988) is significant, Form 5695 

must be present. 

 

 

 

 

 

 

 

0493 o Summary Record – Software Identification Number (SEQ 0230) must be 

present. 

0494 o Form 1040 – If Form 8689 Amount (SEQ 1246) is significant, then Form 

8689 must be present. 

0495 o 

o 

Form 1040 – If Filing Status (SEQ 0130) is not equal to “2”, then 

only one Form 4563 can be present. 

Form 1040 – If Filing Status (SEQ 0130) equals “2”, then two Forms 

4563 can be present. 

0496 o 

o 

Form 4563 – When only one Form 4563 is present, Taxpayer SSN 

(SEQ 0020) must equal Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040. 

When two Forms 4563 are present, Taxpayer SSN (SEQ 0020) of the first 

Form 4563 must equal Primary SSN (SEQ 0010) of Form 1040 and Taxpayer 

SSN (SEQ 0020) of the second Form 4563 must equal Secondary SSN 

(SEQ 0030) of Form 1040. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 314

0497 o Form 5695 – When Filing Status (SEQ 0130) of Form 1040 equals “2”, a 

maximum of one Form 5695 may be present per individual (primary or 

secondary) on the return. The Identifying Number of Taxpayer 

(SEQ 0010) of each Form 5695 must be significant and must equal the 

appropriate SSN, either Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040. When both the primary and secondary taxpayer 

has a Form 5695 present, the primary spouse’s form must precede the 

secondary spouse’s form. 

 

 

 

 

0498 o Form 5695 – When Filing Status (SEQ 0130) of the Form 1040 equals 

“2”, and there are two occurrences of Form 5695 (One Primary/One 

Secondary) the Second occurrence can only contain entries in the 

following fields: Main Home Located in United States – Yes (SEQ 0020, 

Street Address (SEQ 0032), City (SEQ 0034), State Abbreviation (SEQ 

0036), Zip Code (SEQ 0038), New Main Home Construction – Yes (SEQ 

0040) or New Main Home Construction – No (SEQ 0042), 2006 Credit (SEQ 

0044), 2007 Credit (SEQ 0046), 2009 Credit (SEQ 0048), 2010 Credit 

(SEQ 0050), Add Lines 2a through 2d (SEQ 0052), Reduce Heat Loss/Gain 

in Your Home (SEQ 0054), Exterior Doors (SEQ 0060), Metal/Asphalt 

Roof (SEQ 0070), Exterior Windows/Skylights (SEQ 0072), 

Amount from Window Expense Worksheet (SEQ 0074), Subtract Line 3f 

from Line 3e (SEQ 0076), Smaller of Line 3d or Line 3g (SEQ 0078), 

Add Lines 3a, 3b, 3c and 3h (SEQ 0080), Multiply Line 4 by 10% (SEQ 

0082), Energy-Efficient Building Property (SEQ 0084), Qualified 

Natural Gas, Propane, Oil Furnace, etc. (SEQ 0090), Advanced Main Air 

Circulating Fan (SEQ 0100), Add Lines 6a through 6c (SEQ 0110) and 

Add Lines 5 and 7 (SEQ 0125). 

 

 

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 

0499 o The Employer Identification Number (SEQ 0040) of Form W-2, Payer 

Identification Number (SEQ 0026) of Form W-2G, and Payer 

Identification Number (SEQ 0050) of Form 1099-R, and Employer EIN 

(SEQ 0200) of 499R-2/W-2PR Record is invalid for processing an 

Individual e-filed return. 

 

0500 o Tax Form – Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) 

of the Tax Form must match data from the IRS Master File. 

0501 o Schedule EIC – Qualifying SSN (SEQ 0015, 0085, 0155) of Schedule EIC 

and the corresponding Qualifying Child Name Control (SEQ 0007, 0077, 

0147) must match data from the IRS Master File. 

0502 o 

o Note: Form 1099-R is ONLY required when federal income tax is 

withheld. 

Employer Identification Number (SEQ 0040) of Form W-2 or Payer 

Identification Number (SEQ 0026) of Form W-2G, and Payer 

Identification Number (SEQ 0050) of Form 1099-R, Company or Trust 

Identification Number (SEQ 0120) of Form 2439, and Employer EIN 

(SEQ 0200) of 499R-2/W-2PR Record must match data from the IRS Master 

File. 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 315

0503 o Secondary SSN (SEQ 0030) and Spouse’s Name Control (SEQ 0055) of the 

Tax Form must match data from the IRS Master File 

or 

If filing status (SEQ 0130) equals “4” and Exempt Spouse (SEQ 0163) 

equals “X”, then the Secondary SSN (SEQ 0030) and Exempt Spouse Name 

Control (SEQ 0165) must match data from the IRS Master File. 

 

 

0504 o 

o 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A and 

corresponding Dependent Name Control (SEQ 0172, 0182, 0192, 0202) 

must match data from the IRS Master File. 

Qualifying Child SSN (SEQ +0175, 0185, 0195, 0205) of Form 1040-SS 

(PR) and corresponding Qualifying Child Name Control (SEQ +0172, 

0182, 0192, 0202) must match data from the IRS Master File. 

0505 o Employer Identification Number (SEQ 0040) of Form W-2 or Payer 

Identification Number (SEQ 0050) of Form 1099-R or Company/Trust 

Identification Number (SEQ 0120) of Form 2439, or Employer EIN (SEQ 

0200) of 499R-2/W-2PR Record was issued in the current processing 

year. 

 

 

 

 

0506 o Schedule EIC – Qualifying SSN (SEQ 0015, 0085, 0155) of Schedule EIC 

was previously used for the same purpose. 

0507 o 

o 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A was 

previously used for the same purpose. 

Qualifying Child SSN (SEQ +0175, 0185, 0195, 0205) of Form 1040-SS 

(PR) was previously used for the same purpose. 

0508 o Primary SSN (SEQ 0010) has been used as a Secondary SSN (SEQ 0030) on 

another return with filing status 2 – Married filing joint status 

(SEQ 0130) or with filing status 4 – Head of Household and Exempt 

Spouse (SEQ 0163) equals to “X”; or Secondary SSN (SEQ 0030) has been 

used as a Primary SSN (SEQ 0010) on another return. 

0509 o Secondary SSN (SEQ 0030) was previously used as a Dependent’s SSN or 

as a Schedule EIC Qualifying SSN or as a Form 1040-SS (PR) Qualifying 

Child SSN on a previous or current return; or Dependent’s SSN was 

used as a Secondary SSN on a previous or current return; or 

Schedule EIC Qualifying SSN was used as a Secondary SSN on a current 

or previous return; or Form 1040-SS (PR) Qualifying Child SSN was 

used as a Secondary SSN on a previous or current return. 

0510 o 

o 

Primary SSN (SEQ 0010) and/or Secondary SSN (SEQ 0030) where the SSN 

was claimed as an exemption (SEQ 0160) and/or (SEQ 0163) on the 

return and was also used as a Dependent’s SSN on Form 1040 or 

Qualifying Child on Form 1040-SS(PR) (SEQ 0175, 0185, 0195, 0205) on 

another return. 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) was used as a Primary 

SSN (SEQ 0010) or Secondary SSN (SEQ 0030) on another return and was 

claimed as an exemption (SEQ 0160) on that return. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 316

0511 o Primary SSN (SEQ 0010) was used with Filing Status (SEQ 0130) “1”, 

“2” or “5” and was also present on another return as a Secondary SSN 

(SEQ 0030) with Filing Status “3”. 

0512 o Form 8863 - Student’s Name Control (SEQ +0030, 0100, 0170, +0270, 

0310, 0350) and corresponding Student’s SSN (SEQ +0035, 0105, 0175, 

+0275, 0315, 0355) must match data from the IRS Master File. 

 

 

 

 

0513 o Secondary SSN (SEQ 0030) was used as a Secondary SSN more than once. 

0514 o Insured Name Control (SEQ 0295) and Insured SSN (SEQ 0310) of Form 

8853 must match data from the IRS Master File. 

0515 o Primary SSN (SEQ 0010) was used as a Primary SSN more than once. 

0516 o Primary SSN (SEQ 0010) and the Primary Name Control (SEQ 0050) of the 

State-Only 1040 Return must match data from the IRS Master File. 

0517 o Secondary SSN (SEQ 0030) and the Spouses’s Name Control (SEQ 0055) of 

the State-Only 1040 Return must match data from the IRS Master File. 

 

 

 

0518 o Form 1310 – The Name Control of Person Claiming Refund (SEQ 0050) and 

the SSN of Person Claiming Refund (SEQ 0070) must match data from the 

IRS Master File. 

0519 o Form 8697 – If significant, Employer Identification Number of Entity 

(SEQ 0150) must match data from the IRS Master File. 

 |

 |

0520 o Employer Name Control (SEQ 0015) and Employer Identification Number 

(SEQ 0030) of Schedule H must match data from the IRS Master File. 

0521 o Year of Birth for the following cannot equal the current processing 

year: Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) of the Tax 

Form; Dependent's SSN (SEQ 0175, 0185, 0195, 0205) of Form 

1040/1040A; and Qualifying Child SSN (SEQ 0175, 0185, 0195, 0205) of 

Form 1040-SS (PR). 

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 317

0522 o 

o 

o 

Primary Date of Birth (SEQ 0010) in the Authentication Record of an 

Online Return does not match data from the IRS Master File. 

Exceptions: 

Primary Date of Birth is not required when the Primary Date of Death 

(SEQ 0020) on Form 1040/A/EZ is significant AND the filing status is 

MFJ. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Special Processing Literal (SEQ 0100) of the Tax 

Return equals “DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”, 

“UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”, 

“OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”, 

“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or 

“KOSOVObOPERATION” then the Primary Date of Birth (SEQ 0010) in the 

Authentication Record of an Online Return is not required. 

 

 

 

0523 o 

o 

o 

Spouse Date of Birth (SEQ 0040) in the Authentication Record of an 

Online Return does not match data from the IRS Master File. 

Exceptions: 

Spouse Date of Birth is not required when the Secondary Date of Death 

(SEQ 0040) on Form 1040/A/EZ is significant. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Special Processing Literal (SEQ 0100) of the Tax 

Return equals “DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”, 

“UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”, 

“OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”, 

“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or 

“KOSOVObOPERATION” then the Spouse Date of Birth (SEQ 0040) in the 

Authentication Record of an Online Return is not required. 

 

 

 

0524 o Qualifying Person Name Control - 1, - 2 (SEQ 0120, 0221) and 

Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441 do not 

match data from the IRS Master File. 

0525 o RESERVED 

0526 o Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441 was 

previously used for same purpose. 

0527 o RESERVED 

0528 o Form 8863 - Student's SSN (SEQ +0035, 0105, 0175, +0275, 0315, 0355) 

was previously used to claim Education Credit on another tax return. 

 

0529 o Declaration Control Number (DCN) (SEQ 0008) of the Tax Return Record 

Identification Page 1 cannot duplicate a DCN on a previously accepted 

electronic return for the current processing year. 

0530 o RESERVED 

0531 o Tax Form – A Date of Death is present and prior to current tax year 

on IRS records for the Primary SSN (SEQ 0010). 

0532 o Tax Form – A Date of Death is present and prior to current tax year 

on IRS records for the Secondary SSN (SEQ 0030). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 318

0533 o 

o 

Form 1040/1040A – A Date of Death is present and prior to current tax 

year on IRS records for one or more of the Dependents SSN (SEQ +0175, 

0185, 0195, 0205 and/or statement records). 

Form 1040-SS (PR) – A Date of Death is present on IRS records for one 

or more of the Qualifying Child’s SSN (SEQ 0175, 0185, 0195, 0205 

and/or statement records). 

0534 o Schedule EIC – A Date of Death is present and prior to current tax 

year on IRS records for the Qualifying SSN – 1, – 2 or – 3 (SEQ 0015, 

0085, 0155). 

0535 o Schedule EIC - Qualifying SSN (SEQ 0015, 0085, 0155) of Schedule EIC 

and the corresponding Year of Birth (SEQ 0020, 0090, 0160) must match 

data received from the Social Security Administration. 

0536 o RESERVED 

0537 o RESERVED 

0538-0540 RESERVED 

0541 o 

o 

o 

Form 1040/1040A – When Filing Status (SEQ 0130) equals “1”, “4” or 

“5”, the age of the primary taxpayer must be older than the age of 

each qualifying child (max of 3) on the Schedule EIC. 

When Filing Status (SEQ 0130) equals “2”, the age of the primary or 

secondary taxpayer must be older than the age of each qualifying 

child (max of 3) on the Schedule EIC. 

EXCEPTION: The taxpayer does not have to be older than the 

qualifying child if the child is permanently and totally disabled. 

0542-0543 RESERVED 

0544 o Form 1040/1040A/1040-SS (PR) – If the Primary SSN (SEQ 0010) was 

claimed as a Dependent’s or Qualifying Child’s SSNs (SEQ 0175, 0185, 

0195, 0205) on another return, then no Dependent’s or Qualifying 

Child’s SSNs (SEQ 0175, 0185, 0195, 0205) can be claimed on this 

return. 

0545 o RESERVED 

0546 o Form 5405- First-Time Homebuyer Credit Repayment Amount (SEQ 0470) 

cannot exceed the amount of First-Time Homebuyer Credit Received. 

 

 

 

0547-0562 RESERVED 

0563 o 

o 

Form 1040/1040A - Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) with 

Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equal 

to “X” was previously used for child tax credit. 

Form 1040-SS (PR) – Qualifying Child’s SSN (SEQ 0175, 0185, 0195, 

0205) was previously used for Child Tax Credit (SEQ 0955). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 319

0564-0599 RESERVED 

0600 o 

o 

Form 1040/1040A/104EZ – IRS Master File indicates the taxpayer must 

file Form 8862 to Claim Earned Income Credit after disallowance. 

Form 8862 is missing from the tax return and it is required. 

Note: The IRS may request additional verification in addition to the 

completed Form 8862. 

0601 o RESERVED 

0602 o Form 8862 - Year for Which You Are Filing This Form (SEQ 0010) must 

equal the current tax year. 

0603 o Tax Forms – The Primary SSN (SEQ 0010) of the Tax Form is locked 

because the Social Security Administration’s records identified the 

taxpayer as being deceased or because the taxpayer requested it. 

 

 

 

 

0604 o Tax Forms – The Secondary SSN (SEQ 0030) of the Tax Form is locked 

because the Social Security Administration’s records identified the 

taxpayer as being deceased or because the taxpayer requested it. 

 

 

 

 

0605 o RESERVED 

0606 o Form 1040/1040A/104EZ – IRS Master File indicates the taxpayer is not 

allowed to claim the Earned Income Credit for this tax year. 

0607 o Form 8866 – If more than one Form 8866 is present, then only the 

first occurrence of Form 8866 can have significant data in Total 

Interest Due on Increase (SEQ 0430) or Total Interest to be Refunded 

on Decrease (SEQ 0440). 

0608 o Form 5884-B – Add Col. (a) thru (c) on line 9 (Part I & Part II) (SEQ 

0260) of F5884-B page 1 must be significant. 

 |

 |

0609 o Form 5884-B – When Add col (a) thru (c) on line 9 (Part I & Part II) 

(SEQ 0260) is significant, then it must equal the sum of Smaller or 

line 8-1 (SEQ 0090) and Smaller of line 7 and line 8-2 (SEQ 0170) and 

Smaller of line 7 or line 8-3 (SEQ 0250) and Smaller of line 7 or 

line 8-4 (SEQ 0390) and Smaller of 7 or line 8-5 (SEQ 0470) and 

Smaller of line 7 or line 8-6 (SEQ 0550) and Smaller of line 7 or 

line 8-7 (SEQ 0630) and Smaller of line 7 or line 8-8 (SEQ 0710) and 

Smaller of line 7 or line 8-9 (SEQ 0790) and Smaller of line 7 or 

line 8-10 (SEQ 0870) and Smaller of line 7 or line 8-11 (SEQ 0950) 

and Smaller of line 7 or line 8-12 (SEQ 1030). 

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ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 320

0610 o 

o 

Tax Form - If Address Ind (SEQ 0097) equals "3" (indicating a foreign 

country), then the following fields must be present: Foreign Country 

(SEQ 0061), Foreign Street Address (SEQ 0062), Foreign 

Province/County (SEQ 0063), Foreign City/State (SEQ 0064), and

Foreign Postal Code (SEQ 0067); and the following fields cannot be 

present: Name Line 2 (SEQ 0070), Street Address (SEQ 0080), City (SEQ 

0083), State Abbreviation (SEQ 0087), and Zip Code (SEQ 0095). 

If Address Ind (SEQ 0097) is not equal to "3", then the following 

fields cannot be present: Foreign Country (SEQ 0061), Foreign Street 

Address (SEQ 0062), Foreign Province/County (SEQ 0063), Foreign 

City/State (SEQ 0064) and Foreign Postal Code (SEQ 0067).

 |

 |

 |

 |

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 |

0611 o Tax Form - Foreign Province/County (SEQ 0063) and Foreign City/State 

(SEQ 0064) must be left justified and must contain a minimum of three 

alpha characters. The only special characters permitted are space, 

hyphen (-), and slash (/). 

 |

 |

 |

0612 o Tax Form - Foreign Street Address (SEQ 0062) and Foreign Postal Code 

(SEQ 0067) are alphanumeric and cannot have leading or consecutive 

embedded spaces. The left-most position must contain an alpha or 

numeric character. The only special characters permitted are space, 

hyphen (-), and slash (/). 

 |

 |

 

0613 o Tax Form - Foreign Country Name (SEQ 0061) must be left justified and 

must contain a minimum of three alpha characters. This field cannot 

contain consecutive embedded spaces and must contain only alpha 

characters and spaces. Do not abbreviate the country name. 

 |

0614 o Tax Form - Earned Income Credit (SEQ 1180) cannot be significant when 

State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", "PR", or "VI", 

or when Address Ind (SEQ 0097) equals "3". 

0615 o 

o 

Tax Form - If State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", 

"PR", or "VI"; or Address Ind (SEQ 0097) equals "3"; or any of the 

following forms are present: Form 4563, Form 5074, Form 8689, Form 

8833, Form 8854, Form 8891, then the return must be processed at 

Austin Submission Processing Center. 

Form 1040-SS (PR) must be processed at Austin Submission Processing 

Center. 

 

 

0616 o 

o 

o 

Form W-2 – When Employee Address Continuation (SEQ 0105) is 

significant, then a period (.) must be present in Employee State 

(SEQ 0113). 

Form W-2G – When Winner’s Address Continuation (SEQ 0143) is 

significant, then a period (.) must be present in Winners’ State 

(SEQ 0146). 

Form 1099-R – When Recipient’s Address Continuation (SEQ 0085) is 

significant, then a period (.) must be present in Recipient’s State 

(SEQ 0092). 

 

 

 

 

0617 o Form 1040/1040A/1040EZ - Domestic or U.S. Possession return addresses 

must be expressed in the appropriate domestic fields of the entity 

section of the tax return. 

0618 o Form 5884-B - If Retained Worker’s SSN -1 (SEQ 0020) equals “STMbnn” 

then Form 5884-B Page 2 cannot be present. 

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 321

0619 o Form 8379 – First Injured Spouse Box (SEQ 0159) and Second Injured 

Spouse Box (SEQ 0172) cannot both equal "X" and cannot both equal 

blank. 

0620 o Form 8379 – When Form 8379 is present, the following fields must be 

significant: either First Injured Spouse Box (SEQ 0159) or Second 

Injured Spouse Box (SEQ 0172), and either Community Property State–

Yes Box (SEQ 0085) or Community Property State–No Box (SEQ 0095). 

0621 o 

o 

Form 8379 – When Community Property State Yes Box (SEQ 0085) equals 

“X”, one or more of the following community state’s abbreviation must 

be significant: 

SEQ 0096 Community Property State Abbreviation for Arizona; 

SEQ 0097 Community Property State Abbreviation for California; 

SEQ 0098 Community Property State Abbreviation for Idaho; 

SEQ 0099 Community Property State Abbreviation for Louisiana; 

SEQ 0101 Community Property State Abbreviation for Nevada; 

SEQ 0102 Community Property State Abbreviation for New Mexico; 

SEQ 0103 Community Property State Abbreviation for Texas; 

SEQ 0104 Community Property State Abbreviation for Washington; 

and/or 

SEQ 0105 Community Property State Abbreviation for Wisconsin. 

See Attachment 5 – Community Property States Abbreviations 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 322

0622 o Form 8379 – When Total Other Income-Joint Return (SEQ 0210) is 

significant, then it must equal the sum of Total Other Income-Injured 

Spouse (SEQ 0220) and Total Other Income-Other Spouse (SEQ 0230). 

• If Total Other Income – Injured Spouse (SEQ 0220) is 

significant, then Total Other Income – Joint return (SEQ 0210) 

and Total Other Income – Other Spouse (SEQ 0230) must also be 

significant. 

• If Total Other Income – Other Spouse (SEQ 0230) is significant, 

then Total Other Income – Joint Return (SEQ 0210) and Total 

Other Income – Injured Spouse (SEQ 0220) must also be 

significant. 

 |

 |

 |

 |

 |

 |

 |

 |

0623 o Form 8379 - When Wages - Joint Return (SEQ 0188) is significant, then 

it must equal the sum of Wages – Injured Spouse (SEQ 0190) and Wages 

– Other Spouse (SEQ 0200).

• If Wages – Injured Spouse (SEQ 0190) is significant, then Wages 

– Joint Return (SEQ 0188) and Wages – Other Spouse (SEQ 0200) 

must also be significant. 

• If Wages – Other Spouse (SEQ 0200) is significant, then Wages –

Joint Return (SEQ 0188) and Wages – Injured Spouse (SEQ 0190) 

must also be significant. 

 |

 |

 |

 |

 |

 |

 |

 |

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0624 o Form 8379 – When Standard or Itemized Deduction-Joint Return (SEQ 

0540) is significant, then it must equal the sum of Standard or 

Itemized Deduction-Injured Spouse (SEQ 0550) and Standard or Itemized 

Deduction-Other Spouse (SEQ 0560). 

• If Standard or Itemized Deduction – Injured Spouse (SEQ 0550) 

is significant, then Standard or Itemized Deduction – Joint 

Return (SEQ 0540) and Standard or Itemized deduction – Other 

Spouse (SEQ 0560) must also be significant. 

• If Standard or Itemized Deduction – Other Spouse (SEQ 0560) is 

significant, then Standard or Itemized Deduction – Joint Return 

(SEQ 0540) and Standard or Itemized Deduction – Injured Spouse 

(SEQ 0550) must also be significant.

 |

 |

 |

 |

 |

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 |

 |

0625 o Form 8379 – When Exemptions – Joint Return (SEQ 0570) is significant, 

then it must equal the Sum of Exemptions – Injured Spouse (SEQ 0580) 

and Exemptions - Other Spouse (SEQ 0590). 

• If Exemptions – Injured Spouse (SEQ 0580) is significant, then 

Exemptions – Joint Return (SEQ 0570) and Exemptions – Other 

Spouse (SEQ 0590) must also be significant. 

• If Exemptions – Other Spouse (SEQ 0590) is significant, then 

Exemptions – Joint Return (SEQ 0570) and Exemptions – Injured 

Spouse (SEQ 0580) must also be significant. 

 |

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ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 323

0626 o Form 8379 – When Credits-Joint Return (SEQ 0600) is significant, then 

it must equal the sum of Credits-Injured Spouse (SEQ 0610) and 

Credits-Other Spouse (SEQ 0620). 

• If Credits-Injured Spouse (SEQ 0610) is significant, then 

Credits – Joint Return (SEQ 0600) and Credits – Other Spouse 

(SEQ 0620) must also be significant. 

• If Credits – Other Spouse (SEQ 0620) is significant, then 

Credits – Joint Return (SEQ 0600) and Credits – Injured Spouse 

(SEQ 0610) must also be significant. 

 |

 |

 

 |

 |

 |

 |

 |

 |

0627 o Form 8379 – When Estimated Tax Payments-Joint Return (SEQ 0690) is 

significant, then it must equal the sum of Estimated Tax PaymentsInjured Spouse (SEQ 0700) and Estimated Tax Payments-Other Spouse 

(SEQ 0710). 

• If Estimated Tax Payments – Injured Spouse (SEQ 0700) is 

significant, then Estimated Tax Payments – Joint Return (SEQ 

0690) and Estimated Tax Payments – Other Spouse (SEQ 0710) must 

also be significant. 

• If Estimated Tax Payments – Other Spouse (SEQ 0710) is 

significant, then Estimated Tax Payments – Joint Return (SEQ 

0690) and Estimated Tax Payments – Injured Spouse (SEQ 0700) 

must also be significant. 

 |

 |

 

 |

|

 |

 |

 |

 |

 |

 |

 |

 |

0628 o Form 8379 – When Form 8379 is present, Form 2555/2555EZ, 8833, 8854, 

8888 and 8891 must not be present. 

0629 o Form 8379 – When Form 8379 is present, the following fields on Form 

1040/A/EZ must not be present: Foreign Country (SEQ 0061), Foreign 

Street(SEQ 0062), Foreign Province/County (SEQ 0063), Foreign 

City/State (SEQ 0064), and Foreign Postal Code (SEQ 0067).

 |

 |

 |

 

0630 o 

o 

Form 8379 – When Form 8379 is present, the State Abbreviation 

(SEQ 0087) of Form 1040/A/EZ cannot equal “AS”, “GU”, “MP”, “PR”, or 

“VI”. 

When Form 8379 is present, 4563, 5074, and 8689 must not be present. 

 

0631 o Form 8379 – When 8379 is present, Filing Status (SEQ 0130) of Form 

1040/1040A must equal “2” (Married Filing Joint) or Secondary SSN 

(SEQ 0030) of Form 1040EZ must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 324

0632 o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

Form 5471 – When Category of Filer-3 (SEQ 0135) is significant, 

Category 3 Attachment (SEQ 0136) must equal "STMbnn". 

When Other Income (Functional Currency) (SEQ 2110) or Other Income 

(U.S. Dollars) (SEQ 2130) is significant, Attach Schedule-Other 

Income (SEQ 2140) must equal "STMbnn". 

When Other Deductions (Functional Currency) (SEQ 2290) or Other 

Deductions (U.S. Dollars) (SEQ 2310) is significant, Attach ScheduleOther Deductions (SEQ 2320) must equal "STMbnn". 

When Other Current Assets – Beginning (SEQ 2770) or Other Current 

Assets - End (SEQ 2790) is significant, Other Current Assets (Attach 

Schedule) (SEQ 2800) must equal "STMbnn". 

When Investment In Subsidiaries – Beginning (SEQ 2830) or Investment 

In Subsidiaries – End (SEQ 2850) is significant, Investment In 

Subsidiaries (Attach Schedule)(SEQ 2860) must equal "STMbnn". 

When Other Investments – Beginning (SEQ 2870) or Other Investments – 

End (SEQ 2890) is significant, Other Investments (Attach Schedule) 

(SEQ 2900) must equal "STMbnn". 

When Other Assets – Beginning (SEQ 3090) or 

Other Assets – End (SEQ 3110) is significant, Other Assets (Attach 

Schedule) (SEQ 3120) must equal "STMbnn". 

When Other Current Liabilities – Beginning (SEQ 3170) or Other 

Current Liabilities – End (SEQ 3190) is significant, Other Current 

Liabilities (Attach Schedule) (SEQ 3200) must equal "STMbnn". 

When Other Liabilities – Beginning (SEQ 3230) or Other Liabilities – 

End (SEQ 3250) is significant, Other Liabilities (Attach Schedule) 

(SEQ 3260) must equal "STMbnn". 

When Paid-in or Capital Surplus – Beginning (SEQ 3305) or 

Paid-in or Capital Surplus – End (SEQ 3315) is significant, Paid-in 

or Capital Surplus (Attach Reconciliation) (SEQ 3320) must equal 

"STMbnn". 

When Own 10% Interest in a Partnership – Yes (SEQ 3410) is 

significant, Own 10% Yes Attachment (SEQ 3425) must equal "STMbnn". 

When Own Foreign Entities – Yes (SEQ 3450) is significant, Own 

Foreign Entities Yes Attachment (SEQ 3465) must equal "STMbnn" 

or 

Paper Document Indicator 2 (Form 8858) (SEQ 0153) of the 

Summary Record must contain “1”. 

When Other Earnings (Net Additions) (SEQ 3620) or Other Earnings (Net 

Subtractions) (SEQ 3630) is significant, Other Earnings (Attach 

Schedule) (SEQ 3635) must equal "STMbnn". 

When Income of Foreign Corporation Blocked (Yes Box) (SEQ 3790) or 

Did Any Become Unblocked (Yes Box) (SEQ 3800) is significant, 

Statement (If Yes, Explain) (SEQ 3810) must equal "STMbnn". 

 

0633 o Form 5471 – The following fields must be positive: SEQs 2730, 2740, 

2930, 2940, 2970, 2980, 3070, 3080, 3350 and 3360. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 325

0634 o Form 8379 – When Adjustments to Income – Joint Return (SEQ 0480) is 

significant, then it must equal the sum of Adjustments to Income - 

Injured Spouse (SEQ 0490) and Adjustments to Income – Other Spouse 

(SEQ 0500). 

• If Adjustments to Income – Injured Spouse (SEQ 0490) is 

significant, then Adjustments to Income – Joint Return (SEQ 

0480) and Adjustments to Income – Other Spouse (SEQ 0500) must 

also be significant. 

• If Adjustments to Income – Other Spouse (SEQ 0500) is 

significant, then Adjustments to Income – Joint Return (SEQ 

0480) and Adjustments to Income – Injured Spouse (SEQ 0490) 

must also be significant. 

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 |

0635 o Form 8379 – When Other Taxes – Joint Return (SEQ 0630) is 

significant, then it must equal the sum of Other Taxes – Injured 

Spouse (SEQ 0640) and Other Taxes – Other Spouse (SEQ 0650). 

• If Other Taxes – Injured Spouse (SEQ 0640) is significant, 

then Other Taxes – Joint Return (SEQ 0630) and Other Taxes – 

Other Spouse (SEQ 0650) must also be significant. 

• If Other Taxes – Other Spouse (SEQ 0650) is significant, then 

Other Taxes – Joint Return (SEQ 0630) and Other Taxes – 

Injured Spouse (SEQ 0640) must also be significant. 

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 |

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 |

 |

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 |

 |

0636 o Form 8865 – For Each Form 8865 present, when Category 2 Filer 

(SEQ 0090) is significant, at least one Schedule K-1 (Form 8865) must 

be present. 

0637 o Form 8865 – Business Activity Code (SEQ 0690) must be within the 

valid range (111100 – 813000). 

0638 o Form 8865 – When Owns Constructive Interest (SEQ 1045) is 

significant, all of the following fields must be significant: Name 

Constructive Ownership (SEQ 1050), Address Constructive Ownership 

(SEQ 1060), City Constructive Ownership (SEQ 1070), State 

Constructive Ownership (SEQ 1080), Zip Code Constructive Ownership 

(SEQ 1090) and Identifying Number Constructive Ownership (SEQ 1100). 

0639 o Form 8865 – When Total (SEQ 2240) is significant, Gross Receipts or 

Sales (SEQ 2220) or Less Returns and Allowances (SEQ 2230) must be 

significant. 

0640 o Form 8865 – When Gross Profit (SEQ 2260) is significant, Total 

(SEQ 2240) or Cost of Goods Sold (SEQ 2250) must be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 326

0641 o Form 8865 – When Net Farm Profit (Loss) (SEQ 2280) is significant, 

Schedule F (Form 1040) must be present. 

0642 o Form 8865 – When Total Income (Loss) (SEQ 2310) is significant, one 

of the following fields must be significant: Gross Profits 

(SEQ 2260), Ordinary Income (Loss) (SEQ 2270), Net Farm Profit (Loss) 

(SEQ 2280), Net Gain (Loss) (SEQ 2290) or Other Income (Loss) 

(SEQ 2300). 

0643 o Form 8865 – When Total Deductions (SEQ 2450) is significant, one of 

the following fields must be significant: Salaries & Wages 

(SEQ 2320), Guaranteed Payments to Partners (SEQ 2330), Repairs & 

Maintenance (SEQ 2340), Bad Debts (SEQ 2350), Rent(SEQ 2360), Taxes & 

Licenses (SEQ 2370), Interest (SEQ 2380), Depreciation (SEQ 2390), 

Less Depreciation Reported on Schedule A (SEQ 2400), Depletion 

(SEQ 2410), Retirement Plans (SEQ 2420), Employee Benefit Programs 

(SEQ 2430) or Other Deductions (SEQ 2440). 

0644 o Form 8865 – When Net S-T Capital Gain (Loss) (SEQ 2750) is 

significant, Net S-T Entire Year Capital Gain (Loss) (SEQ 3230) or 

Other Income (Loss) (SEQ 3280) must be significant. 

0645 o Form 8379 – When Federal Income Tax Withheld – Joint Return (SEQ 

0660) is significant, then it must equal the sum of Federal Income 

Tax Withheld – Injured Spouse (SEQ 0670) and Federal Income Tax 

Withheld – Other Spouse (SEQ 0680). 

• If Federal Income Tax Withheld – Injured Spouse (SEQ 0670) is 

significant, then Federal Income Tax Withheld – Joint Return 

(SEQ 0660) and Federal Income Tax Withheld – Other Spouse (SEQ 

0680) must also be significant. 

• If Federal Income Tax Withheld – Other Spouse (SEQ 0680) is 

significant, then Federal Income Tax Withheld – Joint Return 

(SEQ 0660) and Federal Income Tax Withheld – Injured Spouse 

(SEQ 0670) must also be significant. 

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0646 o Form 8865 – When Net Long-Term Capital Gain (Loss) (SEQ 3130) is 

significant, Net L-T Capital Gain (Loss) (SEQ 3240) or Other Income 

(Loss) (SEQ 3280) must be significant. 

0647 o Form 8865 – When Net Section 1231 Gain (Loss) (SEQ 3270) is 

significant, Form 4797 must be present. 

0648 o Form 8865 – When Rehabilitation Expenditures Rental Real Estate 

(SEQ 3410) is significant, Form 3468 must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 327

0649 o Form 5884-B – Identifying Number of taxpayer (SEQ 0010) on the Form 

5884-B must be significant and equal To Primary SSN (SEQ 0010) or 

Secondary SSN (SEQ 0030) from Form 1040. 

 |

 |

 |

0650 o RESERVED |

0651 o Form 5884-B – If any field of the following “retained worker group” 

significant, then all fields in that group must be significant: 

Multiply line 3 by 80%( SEQ 0050, 0130, 0210, 0350, 0430, 0510, 0590, 

0670, 0750, 0830 and 0990), Retained Worker SSN( SEQ 0020, 0100, 

0180, 0320, 0400, 0480, 0560, 0640, 0720, 0810, 0880, 0960), First 

Date of Employment for Worker( SEQ 0030, 0110, 0190, 0330, 0410, 

0490, 0570, 0650, 0730, 0890 and 0970), Retained Workers’ Wages 1st 26 

Weeks of Employment( SEQ 0040, 0120, 0200, 0340, 0420, 0500, 0580, 

0740, 0820, 0900 and 0980), Retained Workers’ Wages 2nd 26 Weeks of 

Employment( SEQ 0060, 0140, 0220, 0360, 0440, 0520, 0600, 0680, 0760, 

0840, 0920 and 1000), Add lines 3 and 5( SEQ 0070, 0150, 0230, 0370, 

0450, 0530, 0610, 0690, 0770, 0850, 0930 and 1010), Multiply line 6 

by 6.2%( SEQ 0080, 0160, 0240, 0380, 0460 0540, 0620, 0700, 0780 and 

0860), and Smaller of Line 7 or Line 8( SEQ 0090, 0170, 0250, 0390, 

0470, 0550, 0630, 0710, 0790, 0870, 0850 and 1030). 

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0652 o Form 5884-B If any field Smaller of Line 7 or Line 8 (SEQ 0090, 0170, 

0250, 0390, 0470, 0550, 0630, 0710, 0790, 0870, 0950 and 1030) is 

significant then Add Col (a) thru (c) on Line 9 (Part I & Part II) 

(SEQ 0260 must be significant and equal the total of all Line 9 

columns (a) thru (c) ). 

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0653 o Form 8586 - If Current Year Credit before 2008 (SEQ 0110) or Current 

Year Credit after 2007 (SEQ 0260) is significant, one or more Forms 

8609-A must be present. 

0654 o Form 8586 - If Number of Forms 8609-A Attached before 2008 (SEQ 0020) 

or Number of Forms 8609-A Attached after 2007 (SEQ 0160) is 

significant, a matching number of Forms 8609-A must be present. 

0655 o Form 8865 – If File Form 1065 (SEQ 0800) equals "X", then the EIN 

Foreign Partnership (SEQ 0650) must be numeric and the first two 

positions must be equal to a valid District Office Code. Refer to 

Attachment 7 for EIN Prefix Codes. 

0656 o Form 1040 – If Form 8801 Block (SEQ 1005 or SEQ 1206) equals “X”, 

then Form 8801 must be present. 

 

0657 o RESERVED 

0658 o RESERVED 

0659 o Form 5695 – If Nonbusiness Energy Property Credit (SEQ 0175) is 

significant, then Main Home Located in United States – Yes (SEQ 

0020), Street Address (SEQ 0032), City (SEQ 0034), State Abbreviation 

(SEQ 0036), Zip Code (SEQ 0038), New Main Home Construction – Yes 

(SEQ 0040) or New Main Home Construction – No (SEQ 0042) must also be 

significant. 

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| 

 |

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 |

 |

0660 o Form 5695 – If Residential Energy Efficient Property Credit (SEQ 

0335) is significant, then Main Home Located in United States – Yes 

(SEQ 0282), Street Address (SEQ 0285), City (SEQ 0287), State 

Abbreviations (SEQ 0289) and Zip Code (SEQ 0290) must also be 

significant. 

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ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 328

0661 o 

o 

o 

o 

o 

o 

o 

o 

Form 8865 – When Number of Foreign Disregarded Entities (SEQ 0960) is 

significant, Attach List of Entities (SEQ 0965) must equal "STMbnn" 

or 

Paper Document Indicator 2 (Form 8858) (SEQ 0153) of the Summary 

Record must contain “1”. 

 

When Ordinary Income (Loss) (SEQ 2270) is significant, Ordinary 

Income (Loss) (Attach Schedule) (SEQ 2275) must equal "STMbnn". 

When Other Income (Loss) (SEQ 2300) is significant, Other Income 

(Loss) (Attach Schedule) (SEQ 2305) must equal "STMbnn". 

When Other Deductions (SEQ 2440) is significant, Other Deductions 

(Attach Schedule) (SEQ 2445) must equal "STMbnn". 

When Expenses From Other Rental Activities (SEQ 3180) is significant, 

Expenses (Attach Schedule) (SEQ 3185) must equal "STMbnn". 

When Other Income (Loss) (SEQ 3280) is significant, Other Income 

(Loss) (Attach Schedule) (SEQ 3285) must equal "STMbnn". 

When Contributions (SEQ 3300) is significant, Charitable 

Contributions (Attach Schedule) (SEQ 3305) must equal "STMbnn". 

When Other Deductions (SEQ 3350) is significant, Other Deductions 

(Attach Schedule) (SEQ 3355) must equal "STMbnn". 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 329

0661 o 

o 

o 

 

 

o 

o 

o 

o 

o 

o 

o 

continued 

When Other AMT (SEQ 3720) is significant, Other AMT Items (Attach 

Schedule) (SEQ 3725) must equal "STMbnn". 

When Other Current Assets BOY (SEQ 3940) or Other Current Assets EOY 

(SEQ 3950) is significant, Other Current Assets (Attach Schedule) 

(SEQ 3955) must equal "STMbnn". 

When Other Investments BOY (SEQ 3980) or Other Investments EOY (SEQ 

3990) is significant, Other Investments (Attach Schedule) (SEQ 3995) 

must equal "STMbnn". 

When Other Assets BOY (SEQ 4200) or Other Assets EOY (SEQ 4210) is 

significant, Other Assets (Attach Schedule) (SEQ 4215) must equal 

"STMbnn". 

When Other Current Liabilities BOY (SEQ 4280) or Other Current 

Liabilities EOY (SEQ 4290) is significant, Other Current Liabilities 

(Attach Schedule) (SEQ 4295) must equal "STMbnn". 

When Other Liabilities BOY (SEQ 4340) or Other Liabilities EOY 

(SEQ 4350) is significant, Other Liabilities (Attach Schedule) 

(SEQ 4355) must equal "STMbnn". 

When Other Beginning of Tax Year (SEQ 4480) or Other End of Tax Year 

(SEQ 4490) is significant, Other Attach Schedule) (SEQ 4495) must 

equal "STMbnn". 

When Total Other Increases (SEQ 4690) is significant, Other Increases 

(Itemize) (SEQ 4685) must equal "STMbnn". 

When Total Other Decreases (SEQ 4730) is significant, Other Decreases 

(Itemize) (SEQ 4725) must equal "STMbnn". 

0662 o Form 8865 – The following fields must be positive: SEQs 2320, 2330, 

2360, 2370, 2380 and 3100. 

0663 o Form 1040 - If Clergy Excess Rental Allowance Amount (SEQ 0359) is 

significant, Clergy Excess Rental Allowance Literal (SEQ 0358) must 

equal “EXCESS ALLOWANCE” and vice versa. 

0664 o 

o 

Authentication Record - When the Transmission Type Code (SEQ 0170) of 

the TRANA Record equals "O", then the PIN Type Code (SEQ 0008) must 

equal "O". 

Authentication Record - When the Transmission Type Code (SEQ 0170) of 

the TRANA Record equals “Blank”, then the PIN Type Code (SEQ 0008) 

must equal "P", or “S”. 

0665 o Form 5695 – Energy-Efficient Building Property (SEQ 0084) cannot 

exceed $300. 

• Qualified Natural Gas, Propane, Oil Furnace, etc. (SEQ 0090) 

cannot exceed $150. 

• Advanced Main Air Circulating Fan (SEQ 0100) cannot 

exceed $50. 

• Add Lines 6a through 6c (SEQ 0110) cannot exceed $500. 

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0666 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 330

0667 o Form 4797 – If Form 4797 is present and Gain/Loss (Form 8824 

Sec 1231) (SEQ 0456) or Form 8824 Ordinary Gain/Loss for Entire Yr 

(SEQ 0974) is significant, then Form 8824 must be present. 

0668 o Self-Select PIN Program –The Primary SSN appears more than once on 

the IRS File for the prior tax year. 

0669 o Self-Select PIN Program –The Spouse SSN appears more than once on the 

IRS File for the prior tax year. 

0670 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "S", 

then the following fields must be present; Primary Date of Birth 

(SEQ 0010), and Primary Prior Year Adjusted Gross Income (SEQ 0020), 

or Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) and Primary Taxpayer Signature (SEQ 0035). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Primary Date of Death (SEQ 0020) is significant, 

and the Secondary Date of Death (SEQ 0040) is not significant on the 

Tax Return, then only the secondary fields (SEQ 0040, 0050 or 0055 or 

0060 and 0065) are required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) and the Secondary Date 

of Death (SEQ 0040) are significant on the Tax Return, then only the 

primary fields (SEQ 0010, 0020 or 0025 or 0030 and 0035) are required 

on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the primary fields (SEQ 0010, 0020, or 0025 

or 0030 and 0035) or the secondary fields (SEQ 0040, 0050 or 0055 or 

0060 and 0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 331

0671 o 

 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "S" 

and Filing Status (SEQ 0130) is "2" (Married Filing Jointly) on the 

Tax Return, then the following fields must be present; Spouse Date of 

Birth (SEQ 0040), Spouse Prior Year Adjusted Gross Income (SEQ 0050) 

or Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN 

(SEQ 0060), and Spouse Signature (SEQ 0065). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, only the primary fields (SEQ 0010, 0020 or 0025 or 0030 and 

0035) are required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the primary fields (SEQ 0010, 0020 or 0025 or 

0030 and 0035) or the secondary fields (SEQ 0040, 0050 or 0055 or 

0060 and 0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

0672 o Authentication Record – When the PIN Type Code (SEQ 0008) equals “P” 

or “S”, then the ERO EFIN/PIN (SEQ 0090) must be present. 

When the PIN Type Code (SEQ 0008) equals “O”, then the ERO EFIN/PIN 

(SEQ 0090) cannot be present. 

0673 o Form 6765 – If there are entries in (SEQ 0015) through (SEQ 0190), 

then there can be no entries in (SEQ 0520) through (SEQ 0725) and 

vice versa. 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 332

0674 o 

o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

"S" or "O", then Primary Taxpayer Signature (SEQ 1321) on the Tax 

Return must be five digits and cannot be all zeros and the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must match the 

Primary Taxpayer Signature (SEQ 0035) on the Authentication Record. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant and the 

Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, the Spouse Signature (SEQ 1324) on the Tax Return must be 

five digits and cannot be all zeros; and the Spouse Signature 

(SEQ 1324) on the Tax Return must match the Spouse Signature 

(SEQ 0065) on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Primary Date of Death (SEQ 0020) and the Secondary Date of 

Death (SEQ 0040) are significant on the Tax Return, the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits 

and cannot be all zeros; and the Primary Taxpayer Signature 

(SEQ 1321) on the Tax Return must match the Primary Taxpayer 

Signature (SEQ 0035) on the Authentication Record. 

 

When the PIN Type Code (SEQ 0008) is blank, then the Primary Taxpayer 

Signature (SEQ 0035) cannot be present. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Taxpayer Signature (SEQ 1321) on the Tax 

Return must be five digits and cannot be all zeros and the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must match the 

Primary Taxpayer Signature (SEQ 0035) on the Authentication Record or 

the Spouse Signature (SEQ 1324) on the Tax Return must be five digits 

and cannot be all zeros and the Spouse Signature (SEQ 1324) on the 

Tax Return must match the Spouse Signature (SEQ 0065) on the 

Authentication Record. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 333

0675 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

"S" or "O" and the Filing Status (SEQ 0130) is “2” (Married Filing 

Jointly) on the Tax Return, then Spouse Signature (SEQ 1324) on the 

Tax Return must be five digits and cannot be all zeros; and the 

Spouse Signature (SEQ 1324) on the Tax Return must match the Spouse 

Signature (SEQ 0065) on the Authentication Record. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, Primary Taxpayer Signature (SEQ 1321) on the Tax Return must 

be five digits and cannot be all zeros; and the Primary Taxpayer 

Signature (SEQ 1321) on the Tax Return must match the Primary 

Taxpayer Signature (SEQ 0035) on the Authentication Record. 

When the PIN Type Code (SEQ 0008) is blank and the Filing Status 

(SEQ 0130) equals "2" (Married Filing Jointly) on the Tax Return, the 

Spouse Signature (SEQ 0065) cannot be present on the Authentication 

Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Taxpayer Signature (SEQ 1321) on the Tax 

Return must be five digits and cannot be all zeros and the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must match the 

Primary Taxpayer Signature (SEQ 0035) on the Authentication Record or 

the Spouse Signature (SEQ 1324) on the Tax Return must be five digits 

and cannot be all zeros and the Spouse Signature (SEQ 1324) on the 

Tax Return must match the Spouse Signature (SEQ 0065) on the 

Authentication Record. 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 334

0676 o 

o 

o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals “P”, 

“S”, or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing 

Jointly) on the Tax Return, then the Primary Taxpayer Signature 

(SEQ 0035) and Spouse Signature (SEQ 0065) both must be present. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, only the Spouse Signature (SEQ 0065) must be present on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, only the Primary Taxpayer Signature (SEQ 0035) must be 

present on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) and the Secondary Date 

of Death (SEQ 0040) are significant on the Tax Return, only the 

Primary Taxpayer Signature (SEQ 0035) must be present on the 

Authentication Record. 

When the PIN Type Code (SEQ 0008) equals "P", "S" or "O" and the 

Filing Status is other than "2" (Married Filing Jointly), on the Tax 

Return, the Spouse Signature (SEQ 0065) cannot be present on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the Primary Taxpayer Signature (SEQ 0035) or 

Spouse Signature (SEQ 0065) must be present on the Authentication 

Record. 

 

 

0677 o Self-Select PIN Program – The Primary Taxpayer is ineligible to 

participate in the Self-Select PIN program, if they are under the age 

of sixteen and has never filed a tax return. 

0678 o Self-Select PIN Program – The Secondary Taxpayer is ineligible to 

participate in the Self-Select PIN program, if they are under the age 

of sixteen and did not file a tax return in the previous year. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 335

0679 o 

o 

o 

o 

Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “S” 

or “O”, the Primary Prior Year Adjusted Gross Income (SEQ 0020) or 

Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) must match the Primary Prior Year Adjusted Gross Income or 

Primary Prior Year PIN or Primary Electronic Filing PIN on the IRS 

Master File. 

 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or 

Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN 

(SEQ 0060) on the Authentication Record must match the Spouse Prior 

Year Adjusted Gross Income or Spouse Prior Year PIN or Spouse 

Electronic Filing PIN on the IRS Master File. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary 

Date of Death (SEQ 0040) are significant on the Tax Return, the 

Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior 

Year PIN (SEQ 0025) or Primary Electronic Filing PIN (SEQ 0030) on 

the Authentication Record must match the Primary Prior Year Adjusted 

Gross Income or Primary Prior Year PIN or Primary Electronic Filing 

PIN on the IRS Master File. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) 

or Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File or the Spouse Prior Year 

Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) on the Authentication 

Record must match the Spouse Prior Year Adjusted Gross Income or 

Spouse Prior Year PIN or Electronic Filing PIN on the IRS Master 

File. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 336

0680 o 

o 

o 

Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “S” 

or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing 

Jointly) on the return, the Spouse Prior Year Adjusted Gross Income 

(SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic 

Filing PIN (SEQ 0060) on the Authentication Record must match the 

Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN or 

Spouse Electronic Filing PIN on the IRS Master File. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) or 

Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) 

or Primary Prior Year PIN (SEQ 0025)or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File or the Spouse Prior Year 

Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) on the Authentication 

Record must match the Spouse Prior Year Adjusted Gross Income or 

Spouse Prior Year PIN or Spouse Electronic Filing PIN on the IRS 

Master File. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 337

0681 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "O", 

then the following fields must be present; Primary Date of Birth 

(SEQ 0010), Primary Prior Year Adjusted Gross Income (SEQ 0020), or 

Primary Prior Year PIN (SEQ 0025), or Primary Electronic Filing PIN 

(SEQ 0030) and Primary Taxpayer Signature (SEQ 0035). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, the secondary fields (SEQ 0040, 0050 or 0055, 0060, 0065) are 

required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) and the Secondary Date 

of Death (SEQ 0040) are significant on the Tax Return, the primary 

fields (SEQ 0010, 0020 or 0025, or 0030, 0035) are required on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the primary fields (SEQ 0010, 0020 or 0025, 

or 0030, 0035) or the secondary fields (SEQ 0040, 0050 or 0055, or 

0060, 0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

 

0682 o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "O" 

and Filing Status (SEQ 0130) is "2" (Married Filing Jointly) on the 

Tax Return, then the following fields must be present; Spouse Date of 

Birth (SEQ 0040), Spouse Prior Year Adjusted Gross Income (SEQ 0050) 

or Spouse Prior Year PIN (SEQ 0055), or Spouse Electronic Filing PIN 

(SEQ 0060) and Spouse Signature (SEQ 0065). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

the Secondary Date of Death (SEQ 0040) is significant on the tax 

return, the Primary Date of Birth (SEQ 0010), Primary Prior Year 

Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) 

or Primary Electronic Filing PIN (SEQ 0030) and Primary Taxpayer 

Signature (SEQ 0035) are required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Date of Birth (SEQ 0010) and Primary Prior 

Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 

0025) or Primary Electronic Filing PIN (SEQ 0030) and Primary 

Taxpayer Signature (SEQ 0035) are required on the Authentication 

Record or the Spouse Date of Birth (SEQ 0040) and Spouse Prior Year 

Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) and Spouse Signature (SEQ 

0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 338

0683 o Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “P” 

or “S”, the first six numeric of the ERO EFIN/PIN (SEQ 0090) must 

equal the Electronic Filer ID Number (EFIN) in the Declaration 

Control Number (DCN) (14 digits total). 

0684 o RESERVED 

0685 o Summary Record - Number of Preparer Note Records (SEQ 0110) must 

equal the number of preparer notes computed by the IRS. 

0686 o Summary Record - Number of Election Explanation Records (SEQ 0120) 

must equal the number of election explanations computed by the IRS. 

0687 o Summary Record - Number of Regulatory Explanation Records (SEQ 0130) 

must equal the number of regulatory explanations computed by the IRS. 

0688 o Summary Record - Count of Authentication Record (SEQ 0140) must equal 

the count of authentication record computed by the IRS. 

0689 o Authentication Record – The year of Taxpayer Signature Date 

(SEQ 0070) must equal current processing year. 

0690 o Form Payment (Balance Due) – If Refund (SEQ 1270) of the Tax Form is 

greater than zero, then Tax Type Code (SEQ 0070) cannot equal “Form 

1040”, “Form 1040A” or “Form 1040EZ”. 

0691 o Form Payment (Balance Due) – Amount of Tax Payment (SEQ 0060) cannot 

be greater than 200% of Amount Owed (SEQ 1290) of the Tax Form. 

(Example: If the Amount Owed is $1,000, the Amount of Tax Payment 

cannot be greater than $2,000.) 

0692 o Form Payment – Amount of Tax Payment (SEQ 0060) must be greater than 

zero and less than $100 million (i.e., $99,999,999 or less). 

0693 o Form Payment – When there is more than 1 occurrence of Form Payments, 

only 1 occurrence can be a Bal-Due Payment, with Tax Type Code 

(SEQ 0070) of “1040E”, “1040A,” or “1040Z”. There can be up to four 

additional occurrences, for Estimated Payment, with Tax Type Code 

(SEQ 0070) of “1040S.” 

0694 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "S", 

then the Jurat/Disclosure Code (SEQ 0075) must equal "C". 

0695 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

then the Jurat/Disclosure Code (SEQ 0075) must equal "D". 

0696 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "O", 

then the Jurat/Disclosure Code (SEQ 0075) must equal "A". 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 339

0697 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

then Primary Taxpayer Signature (SEQ 0035) must be present. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return , the Spouse Signature (SEQ 0065) is required on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary 

Date of Death (SEQ 0040) are significant on the Tax Return, the 

Primary Taxpayer Signature (SEQ 0035) is required on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Taxpayer Signature (SEQ 0035) is required on 

the Authentication Record or the Spouse Signature (SEQ 0065) is 

required on the Authentication Record. 

 

 

0698 o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P" 

and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then 

the Spouse Signature (SEQ 0065) is present. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, the Primary Taxpayer Signature (SEQ 0035) is required on the 

Authentication Record. 

When the Filing Status equals "2" (Married Filing Jointly) and the 

Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, “HAITI”, 

“FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, 

“NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, 

“ENDURINGbFREEDOM”, “COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”,

“IRAQIbFREEDOM” or “KOSOVObOPERATION” on the Tax Return, the Primary 

Taxpayer Signature (SEQ 0035) is required on the Authentication 

Record or the Spouse Signature (SEQ 0065) is required on the 

Authentication Record. 

 

 

0699 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

then the following fields must not be present; Primary Prior Year 

Adjusted Gross Income (SEQ 0020), Primary Prior Year PIN (SEQ 0025), 

Primary Electronic Filing PIN (SEQ 0030), Spouse Prior Year Adjusted 

Gross Income (SEQ 0050), Spouse Prior Year PIN (SEQ 0055) and Spouse 

Electronic Filing PIN (SEQ 0060). 

 

 

 

 

 

0700 o Form 6781 – When Mixed Straddle Account Election Box (SEQ 0040) 

equals “X”, Statement Required by Regulations (SEQ 0050) must equal 

“STMbnn”. 

0701 o Form 6781 – When Form 1099-B Adjustments (SEQ 0200) is significant, 

Form 1099-B Adjustment Schedule (SEQ 0190) must equal “STMbnn”. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 340

0702 o Form 2120 - Person Supported First Name (SEQ 0020) and Person 

Supported Last Name (SEQ 0030) must be significant. 

0703 o 

o 

Form 2120 - Eligible Person First Name 1 (SEQ 0040), Eligible Person 

Last Name 1 (SEQ 0045), Eligible Person SSN 1 (SEQ 0050), Eligible 

Person Street Address 1 (SEQ 0060), Eligible Person City 1 

(SEQ 0070), and Eligible Person State Abbr 1 (SEQ 0080), Eligible 

Person Zip Code 1 (SEQ 0090) or Foreign Street Address (SEQ 0091), 

Foreign State/Province Postal Code (SEQ 0092) and Foreign Country 

(SEQ 0093) must be significant. 

Exception: When Eligible Person First Name 1 (SEQ 0040) equals 

“STMbnn”, this requirement applies to the corresponding fields on the 

SEQ 0040 statement and the SEQ 0060 continuation statement. 

0704-0705 RESERVED 

0706 o Form 2120 - The Calendar Year (SEQ 0010) must equal the Current Tax 

Year. 

0707 o 

o 

Form 2120 – The Person Supported First Name (SEQ 0020) must equal one 

of the following Dependent First Name (SEQs 0170, 0180, 0190, 0200) 

of Form 1040/1040A. 

Last Name of Person Supported (SEQ 0030) must equal one of the 

following Dependent Last Name (SEQs 0171, 0181, 0191, 0201) of Form 

1040/1040A. 

0708 o 

o 

o 

Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) must 

be within the valid ranges of SSNs. It must be all numeric 

characters and cannot equal all zeroes or all nines. Refer to 

Attachment 9 for valid ranges of Social Security Numbers. 

Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) 

cannot equal Primary SSN (SEQ 0010) of Form 1040/1040A if the Filing 

Status (SEQ 0130) equals "1", "3", "4", or "5". 

Form 2120 - Eligible Person SSN (SEQ 0050, 0110, 0170 and 0230) 

cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of 

Form 1040/1040A if the Filing Status (SEQ 0130) equals "2". 

0709 o Form 1040/1040A/1040EZ - When both the Form 9465 (Installment 

Agreement Request) and a Form Payment (Balance Due Payment) 

are attached to the 1040, 1040A, or 1040EZ, the Payment With 

Tax Return (SEQ 0290) on the Form 9465 must equal to the Amount of 

Tax Payment (SEQ 0060) on the Form Payment. 

0710 o 

o 

Form 9465 – When Direct Debit information is present, Routing Transit 

Number (RTN) (SEQ 0330) must contain nine numeric characters. The 

first two positions must be 01 through 12, or 21 through 32; the RTN 

must be present on the Financial Organization Master File (FOMF); and 

the banking institution must process Electronic Funds Transfer (EFT). 

See Section 6 for optional Routing Transmit Number validation. 

Bank Account Number (SEQ 0340) must be alphanumeric (i.e., only alpha 

characters, numeric characters, and hyphens), must be left-justified 

with trailing blanks if less than 17 positions, and cannot equal all 

zeros. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 341

0711 o Form 8082 - Only one of the Following fields can equal "X": PassThrough Entity (Partnership) (SEQ 0050) or Pass-Through Entity (S 

Corporation) (SEQ 0060) or Pass-Through Entity (Estate) (SEQ 0065) or 

Pass-Through Entity (Trust) (SEQ 0070) or Pass-Through Entity (REMIC) 

(SEQ 0075). 

 |

0712 o Form 8082 - Identifying Number of Pass-Through Entity (SEQ 0080) and 

Name of Pass-Through Entity (SEQ 0090) must be significant. 

0713 o Form 8082 - The Identifying Number (SEQ 0010) must be significant and 

equal to Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 

1040. 

0714 o RESERVED -|

 -|

0715 o Form 8697 – Only one of the following fields can be significant; REGNet Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount of 

Interest You Owe (SEQ 0830). 

0716 o Form 8697 - Identifying Number (SEQ 0080) must equal either Primary 

SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0717 o 

o 

o 

Form 1040 – When F8697 Literal (SEQ 1127) equals “FORM 8697”, then 

Form 8697 must be present. 

Form 1040 – When F8697 (SEQ 1128) is significant and F8697 Literal 

(SEQ 1127) equals “FORM 8697”, then REG-Net Amount of Interest You 

Owe (SEQ 0460) or SMI-Net Amount of Interest You Owe (SEQ 0830) of 

Form 8697 must be significant. 

When REG-Net Amount of Interest You Owe (SEQ 0460) or SMI-Net Amount 

of Interest You Owe (SEQ 0830) of Form 8697 is significant, then 

F8697 (SEQ 1128) of Form 1040 must be significant and “FORM 8697” 

Literal (SEQ 1127) must equal “FORM 8697”. 

0718 o 

o 

o 

Form 1040 – When F8866 Literal (SEQ 1141) equals “FORM 8866”, then 

Form 8866 must be present. 

Form 1040 – When F8866 Amount (SEQ 1142) is significant and F8866 

Literal (SEQ 1141) equals “FORM 8866”, then Net Amount of Interest 

You Owe (SEQ 0460) of Form 8866 must be significant. 

When Net Amount of Interest You Owe (SEQ 0460) of Form 8866 is 

significant, then F8866 Amount (SEQ 1142) of Form 1040 must be 

significant. 

0719-0720 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 342

0721 o 

o 

o 

o 

o 

o 

o 

o 

Form 1040 – When Specify Other Credit Literal (SEQ 1010) equals 

“8396”, Form 8396 must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8834”, Form 8834 

must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8859”, Form 8859 

must be present and vice versa. 

When Specify Other Credit Literal (SEQ 1010) equals “8910”, Form 8910 

must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8911”, Form 8911 

must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8912”, Form 8912 

must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8936”, Form 8936 

must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “SCHbR”, Schedule 

R must be present and vice versa. 

 

 

 

 

0722 o Form 1040 – When Other Credits (SEQ 1015) is significant, at least 

one of the following forms must be present: Form 3800, Form 8396, 

Form 8801, Form 8834, Form 8859, Form 8910, Form 8911, Form 8912, 

Form 8936, Schedule R or “STMbnn” must be present in Specify Other 

Credit Literal (SEQ 1010). 

 

 

 

0723 o Form 3468 - If 

(SEQ 0335) Calc Cert Historic Struct Gulf Opportunity Zone or 

(SEQ 0360) Calc Cert Hist Struct Affected by Midwest Disaster or 

(SEQ 0370) Calculated Other Certified Historic Structures 

is significant, then 

(SEQ 0372) NPS Project Number Indicator Box or 

(SEQ 0374) Pass Through EIN Indicator Box or 

(SEQ 0376) Copy of Application Indicator Box must equal “X”. 

 

 

 

 

 

0724 o RESERVED 

0725 o Form 3800 - If Current Year Investment Credit (SEQs 0700 and / or 

1310) is significant, then Form 3468, must be present. 

 |

 |

0726 o RESERVED 

0727 o Form 3468 - If the NPS Project Number Indicator Box (SEQ 0372) equals 

“X”, then the Assigned NPS Project Num. (SEQ 0385) and the Date of 

NPS Approval (SEQ 0390) must be significant. 

0728 o Form 3468 – If Copy of Application Indicator Box (SEQ 0376) equals 

“X”, then Paper Document Indicator 4 (SEQ 0159) of Summary Record 

must be significant. 

0729 o Form 3800 – If the Biodiesel and Renewable Diesel Fuels Credit (SEQ 

0920) is significant, then Form 8864 must be present.

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 343

0730 o Form 3800 - If multiple Form 3800 page 3s are present and Part III 

boxes A (SEQ 0610), B (SEQ 0620), E (SEQ 0650), or F (SEQ 0660) 

equals “X”, and page 3 with check box I (SEQ 0685) equals “X”, then 

the page 3 with check box I must be the first occurrence of all page 

3s. 

 |

 |

 |

 |

 |

0731 o If any lines 1a through 1bb (SEQs 0740, 0760, 0780, 0800, 0820, 0840, 

0860, 0880, 0900, 0940, 0960, 0980, 1000, 1020, 1040, 1060, 1120, 

1140, 1160, 1180, 1200, 1220, 1240) and lines 4a through 4h (SEQs 

1330, 1350, 1370, 1390, 1410, 1430, 1450) have a significant value in 

column c and column b is blank on any Part III where box A (SEQ 

0610), box B (SEQ 0620), box E (SEQ 0650), or box F (SEQ 0660) equals 

“X”, then the required form for that line MUST be attached for that 

specific Part III line. 

 |

 |

 |

 |

 |

 |

 |

 |

0732 o RESERVED 

0733 o Form 8941 - If Full-Time Equivalent Employees (SEQ 0030) equals 25 or 

greater, the following fields cannot be significant: Average Annual 

Wages (SEQ 0040), Premiums Paid (SEQ 0050), Premiums Potentially Paid 

(SEQ 0060), Eligible Premiums Paid (SEQ 0070), Multiply Line 6 by 25% 

or 35% (SEQ 0080), Amount from Line 7 if Line 2 is 10 or Less (SEQ 

0090), Amount from Line 8 if Line 3 Equals $25,000 or Less (SEQ 

0130), Total Amount of State Tax Premium Subsidies Paid (SEQ 0170),

Subtract Line 10 from Line 4 (SEQ 0180) and Smaller of Line 9 or Line 

11 (SEQ 0190) cannot be significant. 

 

 

 

 

 

 

 

 

 

 

0734 o Form 8941 - If Average Annual Wages (SEQ 0040) equals $50,000 or 

greater, the following fields cannot be significant: Premiums Paid 

(SEQ 0050), Premiums Potentially Paid (SEQ 0060), Eligible Premiums 

Paid (SEQ 0070), Multiply Line 6 by 25% or 35% (SEQ 0080), Amount 

from Line 7 if Line 2 is 10 or Less (SEQ 0090), Amount from Line 8 if 

Line 3 Equals $25,000 or Less (SEQ 0130), Total Amount of State Tax 

Premium Subsidies Paid (SEQ 0170), Subtract Line 10 from Line 4 (SEQ 

0180) and Smaller of Line 9 or Line 11 (SEQ 0190) cannot be 

significant.

 

 

 

 

 

 

 

 

0735 o Form 8941 – Eligible Premiums Paid (SEQ 0070) must equal the smaller 

of Premiums Paid (SEQ 0050) or Premiums Potentially Paid (SEQ 0060). 

 

 

 

0736 o Form 8941 – If Add Lines 12 and 15 (SEQ 0230) or 2011 Payroll Taxes 

(SEQ 0310) are significant, they must equal CY Credit for Small 

Employer Health Premium (SEQ 1450) of Form 3800 and vice versa.

 |

 |

 |

 

0737 o 

o When two Forms 8941 are present, the Identifying Number of Taxpayer 

(SEQ 0010) of the first form 8941 must equal Primary SSN (SEQ 0010) 

of Form 1040 and Identifying Number of Taxpayer (SEQ 0010) of the 

second Form 8941 must equal Secondary SSN (SEQ 0030) of Form 1040. 

Identifying Number of Taxpayer (SEQ 0010) of the second Form 8941 can 

not equal Identifying Number of Taxpayer (SEQ 0010) of the first form 

8941. 

Form 8941 - When one Form 8941 is present Identifying Number of 

Taxpayer (SEQ 0010) of Form 8941 must be Significant and must equal 

either the Primary SSN (SEQ 0010) or the Secondary SSN (SEQ 0030) of 

Form 1040. 

 

 |

|

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 344

0738 o Form 3800 - When the Agricultural Chemicals Security Credit (SEQ

1120) is significant, it cannot be greater than $2,000,000 for all 

Part III boxes A (SEQ 0610), B (SEQ 0620), E (SEQ 0650), and F (SEQ 

0660) checked.

 

 |

 |

 |

 

0739 o Form 3800 - If Passive Activity Credits (SEQ 0430) is significant, 

then Passive Activity Credits (SEQ 0430) must not be greater than 

Current Year General Business Credit (SEQ 0490). 

 |

 |

 |

0740 o RESERVED -|

0741 o Form 3800 page 3 must be in the following sequence: 

Part III with box I checked. 

All Parts III with box A checked. 

All Parts III with box B checked. 

Part III with box C checked. 

Part III with box D checked. 

All Parts III with box E checked. 

All Parts III with box F checked. 

Part III with box G checked. 

Part III with box H checked.

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

0742 o Form 3800 – When Tentative General Business Credit (SEQ 1530) and Net 

Income Tax (SEQ 0130) are both positive, Form 6251 must be present. 

 |

 |

0743 o Form 3800 - The following fields must be positive: 

0360, 0450, 0700, 0740, 0760, 0780, 0800, 0820, 0840, 0860, 0880, 

0900, 0920, 0940, 0960, 0980, 1000, 1020, 1040, 1060, 1120, 1140, 

1160, 1180, 1200, 1220, 1240, 1290, 1310, 1330, 1350, 1370, 1390, 

1410, 1430, 1450. 

 

 |

 |

 |

 |

 

0744 o Form 6478 - If Tot Qual Cellu Biofuel that is Alcohol (SEQ 0078) or 

Total Biofuel Sold or Used not Alcohol (SEQ 0082) or Tot Qual Cellu 

Biofuel Sold or Used after 2010 (SEQ 0084) is significant, then IRS 

Registration Number (SEQ 0086) must be significant. 

 |

 |

 |

 |

 

0745 o Form 6478 – Qual Ethanol Fuel Production Sold/Used before 2011 (SEQ 

0020) cannot be greater than 15000000 (fifteen million). 

 | 

0746 o RESERVED 

0747 o Form 6765 – Fixed-base Percentage (SEQ 0100) cannot be greater than 

16% (016000). 

0748 o Form 6765 – The following fields can not be less than zero: 

Subtract Line 3 from Line 2 (SEQ 0040), 

Subtract Line 12 from Line 9 (SEQ 0130), 

Subtract Line 20 from Line 19 (SEQ 0550), 

Subtract Line 30 from Line 28 (SEQ 0650) and 

Subtract Line 35 from Line 17 (SEQ 0747). 

 

 

 

 

 

0749-0750 RESERVED 

0751 o Form 8826 – Subtract Line 2 from Line 1 (SEQ 0030) cannot be less 

than zero. 

0752 o Form 8826 – Add Lines 6 & 7 (Do not enter more than 5000) (SEQ 0070) 

cannot be greater than 5000. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 345

0753-0763 RESERVED 

0764 o Form 8881 – Smaller of Line 4 or $500 (SEQ 0060) cannot be greater 

than $500. 

0765-0766 RESERVED 

0767 o Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals “X", 

Third Party Designee Name (SEQ 1307), Third Party Designee Telephone 

Number (SEQ 1309) and Third Party Designee PIN (SEQ 1313) must be 

present. 

0768 o Form 8621 – If Deemed Dividend Election (SEQ 0250) equals “X”, then 

Attach Statement For Post 1986 Earnings & Profits (SEQ 0255) must 

contain "STMbnn". 

0769 o Tax Form – When OUO Code (SEQ 1330) is significant, it must contain 

six numeric characters. 

 

 

 

0770 o Tax Form – Third Party Designee “Yes” Box (SEQ 1303) and Third Party 

Designee “No” Box (SEQ 1305) cannot both equal “X”. 

0771 o Form 8621 - Identifying Number (SEQ 0020) must be significant. 

0772 o Form 8621 – When Enter Gain (Loss) of Stock of A Sec. 1291 Fund 

(SEQ 0550) is greater than zero, Attach Statement for Each 

Distribution/Disposition (SEQ @0555) must equal “STMbnn”. 

0773 o 

o 

Form 8621 – When Subtract Line 1b from Line 1a (SEQ 0310) is 

significant, Total Ordinary Dividends (SEQ 0394) of Form 1040 must be 

significant. 

When Subtract Line 2b from Line 2a (SEQ 0340) of Form 8621 is 

significant, Schedule D must be present. 

0774 o RESERVED 

0775 o Form 8621 – When Elect to Treat Post 1986 Earnings & Profits 

(SEQ 0250) equals “X”, then Subtract Line 10d from Line 10a 

(SEQ 0540) must be significant. 

0776 o Form 8621 – When Elect to Extend Time of PYMT (SEQ 0260) equals “X”, 

then Subtract Line 3d From Line 3a (SEQ 0390) must be significant. 

When Subtract Line 3d From Line 3a (SEQ 0390) is positive, Subtract 

Line 4b from Line 4a (SEQ 0420) must be significant. 

0777 o Form 8621 – If Election To Recognize Gain On Deemed Sale Of PFIC 

(SEQ 0270) equals “X”, then Enter Gain (Loss) Of Stock Of A Sec. 1291 

Fund (SEQ 0550) must be significant. 

0778 o Form 1040 – When F8611 Literal (SEQ 1114) equals “LIHCR” and F8611 

Amount (SEQ 1115) is significant, then Form 8611 must be present. 

0779 o Form 1040 – If F8693 Approved Indicator (SEQ 1118) is significant, 

then F8693 Approved Date (SEQ 1119) must be significant. If F8693 

Approved Date (SEQ 1119) is significant, then F8693 Approved 

Indicator (SEQ 1118) must be significant. 

0780-0781 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 346

0782 o Form 982 – When Discharge of Indebtedness in a Title 11 Case 

(SEQ 0020)equals blank, Discharge of Indebtedness to the Extent 

Insolvent (SEQ 0030) equals blank, Discharge of Qualified Real Prop 

Bus Indebtedness (SEQ 0050) equals blank and Discharge of Qualified 

Farm Indebtedness (SEQ 0040) equals "X" then Amt Excluded From Inc: 

To Reduce Basis (SEQ 0150) must be blank.

 

 

 

 

 

 

 

0783 o Form 982 – When Amt Excluded From Inc: Under Section 108(b)(5) 

(SEQ 0100) is significant, then Attach Description of Transactions 

(SEQ 0085) must equal “STMbnn”. 

0784 o Form 982 – When Amt Excluded To Reduce Basis of Principal Residence 

(SEQ 0155) is significant, then Discharge of Qualified Principal 

Residence (SEQ 0058) must be significant. 

0785 o Form 2439 – All of these fields must be significant: Company or Trust 

Name Control (SEQ 0050), Company or Trust Name (SEQ 0060), and 

Company or Trust Identification Number (SEQ 0120). 

0786 o Form 2439 – Shareholder SSN (SEQ 0130) must equal Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0787-0789 RESERVED 

0790 o Form 1040 – If Form 2439 Block (SEQ 1202) equals “X”, then Form 2439 

must be present. 

0791 o Form 1040 – If Other Payments (SEQ 1210) is significant, then at 

least one of the following must equal “X”: Form 2439 Block 

(SEQ 1202), Form 8801 Block (SEQ 1206), Form 8885 Block (SEQ 1208). 

 

 

 

0792-0799 RESERVED 

0800-0804 RESERVED 

0805 o TRANS Record B (TRANB) must be present. 

0806-0822 RESERVED 

0823 o Unrecognizable Transmission - If there are any unrecognizable or 

inconsistent control data, the transmission will be rejected. 

0824 o TRANS Record A (TRANA) - Transmitter EFIN (SEQ 0110) must be present. 

0825 o 

o 

Invalid Sequence of Records in Transmission - The data records of the 

transmission must be in the following sequence: TRANA, TRANB, Return 

Records (1-500 for dial-up or 1-10,000 for dedicated/leased line or 

high speed protocol), and RECAP. 

The format and content of the TRANA, TRANB, and RECAP Records must be 

exactly as defined in Part 2 Record Layouts. 

0826-0829 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 347

0830 o RECAP Record - Total EFT (SEQ 0020) does not equal IRS Computed EFT 

Count (SEQ 0110, IRS Use). IRS Computed EFT Count (Seq 0110, IRS 

Use) is a program-computed count of Direct Deposit requests. It is 

incremented when any of a Direct Deposit data fields contains a nonblank character. This includes extraneous characters present in 

error. Direct Deposit requests include the one request on the Tax 

Form (SEQ 1272, 1274, 1276, 1278) and the three requests on Form 8888 

(SEQ 0020, 0030, 0040, 0060; SEQs 0080, 0090, 0100, 0120; and SEQs 

0140 0150, 0160, 0180). 

0831 o RECAP Record - Total Return Count (SEQ 0030) does not equal programcomputed count. Total Return Count is a count of returns transmitted 

and is incremented each time the Primary SSN within a Record ID 

changes. 

0832 o 

o 

RECAP Record – Total State-Only Return Count (SEQ 0130) does not 

equal program computed count. Total State-Only Return Count is a 

count of State-Only Returns transmitted and is incremented each time 

the Primary SSN within a Record ID changes. 

Note: State-Only return data contains a Form 1040, Page 1 record, 

state return packet, and a Summary record. 

0833-0839 RESERVED 

0840 o RECAP Record - The following fields must equal those in the Trans 

Record A (TRANA): 

IDENTIFICATION TRANA RECAP

Electronic Trnsmtr Identification 

 Number (ETIN) SEQ 0060 SEQ 0040 

Julian Day of Transmission SEQ 0070 SEQ 0050 

Transmission Sequence Number for SEQ 0080 SEQ 0060 

 Julian Day 

0841-0899 RESERVED 

0900 o Form 1040 - When Form 8919 Literal (SEQ 0364) is significant, Form 

8919 Amount (SEQ 0365) must equal Total Wages (SEQ 0330) of Form(s) 

8919 and vice versa. 

0901 o Form 1040 – When Schedule Q (Form 1066) Literal (SEQ 0827) equals 

“SCH Q”, Schedule E must be present. 

0902 o Form 1040/1040A - When American Opportunity Credit (SEQ 1189) is 

significant, then amount must equal Refundable American Opportunity 

Credit (SEQ 0540) of Form 8863 and vice versa. 

 

0903 o Form 1040 – When COBRA Recapture Literal (SEQ 1112) equals “COBRA”, 

COBRA Recapture Amount (SEQ 1113) must be significant and vice versa. 

0904 o Primary SSN (SEQ 0010) of the Tax Form cannot duplicate a Primary SSN 

within the same “drain” of returns. 

0905 o RESERVED 

0906 o Secondary SSN (SEQ 0030) of the Tax Return cannot duplicate a 

Secondary SSN within the same “drain” of returns. 

0907 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 348

0908 o Form 8283 – When Qualified Conservation or Reduced FMV Contribution 

(SEQ +0060, 0115, 0170, 0280 or 0390) equals “X”, then the 

corresponding field Qualified Conservation or FMV Statement 

(SEQ 0403) is required. An explanation is required. 

0909 o Form 8283 - When Restriction Yes (SEQ 0500) equals “X”, then the 

corresponding field Restriction Statement (SEQ 0510) must equal 

“STMbnn”. An explanation is required. 

0910 o Form 8283 - When Give Rights Yes (SEQ 0530) equals “X”, then the 

corresponding field Give Rights Yes Statement (SEQ 0540) must equal 

“STMbnn”. An explanation is required. 

0911 o Form 8283 - When Restriction on Use (SEQ 0560) equals “X”, then the 

corresponding field Restriction on Use Statement (SEQ 0570) must 

equal “STMbnn”. An explanation is required. 

0912 o 

o 

o 

Form 8283 – When the Vehicle Year (SEQ *+0033, 0087, 0143, 0225, 0335 

or statement) is significant, then a corresponding Form 1098C must be 

present and the 1098-C Received Indicator (SEQ 0406) must equal “X” 

or Equivalent Contemporaneous Ack Stmt (SEQ 0412) must equal “STMbnn” 

and the Contemporaneous Ack Received Indicator (SEQ 0409) must equal 

“X”. 

Exception: Bypass this check if Fair Market Value A (SEQ +0055), Fair 

Market Value B (SEQ 0110), Fair Market Value C (SEQ 0165), Fair 

Market Value D, (SEQ 0270), or Fair Market Value E (SEQ 0380) is $500 

or less. 

When the Vehicle Year (*+0651, 0721, 0791, 0865 or statement) is 

significant, then a corresponding Form 1098C must be present and the 

1098-C Received Indicator (SEQ 0620) must equal “X” or Equivalent 

Contemporaneous Ack Stmt (SEQ 0630) must equal “STMbnn” and the 

Contemporaneous Ack Received Indicator (SEQ 0625) must equal “X”. 

 

 |

|

 |

 |

0913 o 

o 

Form 8283 – If 1098-C Received Indicator (SEQ 0406) or 

Contemporaneous Ack Received Indicator (SEQ 0409) equals “X” then 

Vehicle Year (SEQ *+0033 or 0087 or 0143 or 0225 or 0335) must be 

significant or SEQ *+0033 must equal “STMbnn”. 

If 1098-C Received Indicator (SEQ 0620) or Contemporaneous Ack 

Received Indicator (SEQ 0625) equals “X” then Vehicle Year (SEQ 

*+0651 or 0721 or 0791 or 0865) must be significant or *+0651 must 

equal “STMbnn” 

0914 o Form 2441 – When Prior Year Expense Literal (SEQ 0318) is 

significant, then Prior Yr. Expense Amt. (SEQ 0320) must be 

significant and Prior Yr. Expense Explan./Qual. Person Name & SSN 

(SEQ @0322) must equal “STMbnn”. An explanation is required. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 349

0915 o Form 8609-A – If Have Form 8609-No (SEQ 0060) equals “X”, the rest of 

the fields on the form must be blank. 

0916 o Form 8609-A – If Building Qualified Low-Income – No (SEQ 0080) equals 

“X”, the rest of the fields on the form must be blank. 

0917-0930 RESERVED 

0931 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783), 

Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind 

(SEQ 0788) are blank and Schedule A is not present with the return, 

the Total Itemized or Standard Deduction (SEQ 0789) must equal 

$5,800. 

 |

 |

 |

 |

 |

 |

 

0932 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $7,250.

|

 |

 |

 |

 |

 |

 

0933 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $8,700. 

 |

 |

 |

 |

 |

 |

 

0934 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” or “5” and 

Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant 

and Total Boxes Checked (SEQ 0783), Must Itemize Indicator (SEQ 0786) 

and Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule 

A is not present with the return, the Total Itemized or Standard 

Deduction (SEQ 0789) must equal $11,600. 

|

 |

 |

 |

 |

 |

 

0935 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” or “5” and 

Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant 

and Total Boxes Checked (SEQ 0783) has a value of 1, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $12,750. 

 |

 |

 |

 |

 |

 |

 

0936 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” or “5” and 

Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant 

and Total Boxes Checked (SEQ 0783) has a value of 2, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $13,900. 

 |

 |

 |

 |

 |

 |

 

0937 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” or “5” and 

Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant 

and Total Boxes Checked (SEQ 0783) has a value of 3, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $15,050. 

 |

 |

 |

 |

 |

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 350

0938 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” or “5” and 

Exempt Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant 

and Total Boxes Checked (SEQ 0783) has a value of 4, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $16,200. 

 |

 |

 |

 |

 |

 |

 

0939 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) is 

blank and Must Itemize Indicator (SEQ 0786) and Modified Standard 

Deduction Ind (SEQ 0788) are blank and Schedule A is not present with 

the return, the Total Itemized or Standard Deduction (SEQ 0789) must 

equal $5,800. 

 |

 |

 |

 |

 |

 |

 

0940 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $6,950. 

 |

 |

 |

 |

 |

 |

 

0941 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $8,100. 

 |

 |

 |

 |

 |

 |

 

0942 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) is 

blank and Must Itemize Indicator (SEQ 0786) and Modified Standard 

Deduction Ind (SEQ 0788) are blank and Schedule A is not present with 

the return, the Total Itemized or Standard Deduction (SEQ 0789) must 

equal $8,500. 

 |

 |

 |

 |

 |

 |

 

0943 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $9,950. 

 |

 |

 |

 |

 |

 |

 

0944 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $11,400. 

 |

 |

 |

 |

 |

 |

 

0945 o Form 1040 – When Other Tax (SEQ 0883) equals “X”, then 962 Election 

Explanation (SEQ 0886) must equal “STMbnn”. 

 |

 |

 

0946 o Form 1040/A - When Filing Status (SEQ 0130) equals "3" and Spouse's 

Name (SEQ 0140) equals "NRA" then Secondary SSN (SEQ 0030), Exempt 

Spouse (SEQ 0163), Exempt Spouse Name (SEQ 0164) and Exempt Spouse 

Name Control (SEQ 0165) must be blank. 

 |

 |

 |

 |

0947 o Form 1040/A/EZ - You appear to be a bonafide resident of Puerto Rico 

with only Puerto Rico income. You do not have a U.S. tax filing 

obligation.

 |

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 351

0948-0949 RESERVED |

0950 o Form 8873 - When Election Under Section 942(a)(3) (SEQ 0020) equals 

“X”, Attachment Election Under Section 942(a)(3)(SEQ 0025) must equal 

“STMbnn”. 

0951 o Form 8873 - When Election Extraterritorial Income Exclusion FSC 

(SEQ 0030) equals “X”, Attachment Election Extraterritorial Exclusion 

FSC (SEQ 0035) must equal “STMbnn”. 

0952 o Form 8873 - When Aggregate on Tabular Schedule (SEQ 0085) equals “X”, 

Attachment to Tabular Schedule (SEQ 0090) must equal “STMbnn”. 

0953 o Form 8873 - When Tabular Schedule of Transactions (SEQ 0095) equals 

“X”, Attachment to Schedule of Transactions (SEQ 0100) must equal 

“STMbnn”. 

0954 o Form 8873 - When Group of Transactions (SEQ 0110) equals “X”, 

Attachment to Group of Transactions (SEQ 0115) must equal “STMbnn”. 

0955 o Form 8873 - When Additional Section 263A Costs Trade (SEQ 0310) or 

Additional Section 263A Costs Sale and Lease (SEQ 0320) is 

significant, Attachment to Section 263A Costs (SEQ 0325) must equal 

“STMbnn”. 

0956 o Form 8873 - When Other Costs Trade (SEQ 0330) or Other Costs Sale and 

Lease (SEQ 0340) is significant, Attachment Other Costs (SEQ 0345) 

must equal “STMbnn”. 

0957 o Form 8873 - When Other Expenses and Deductions Trade (SEQ 0430) or 

Other Expenses and Deductions Sale and Lease (SEQ 0440) is 

significant, Attachment for Other Expenses and Deductions 

(SEQ 0445) must equal “STMbnn”. 

0958-0966 RESERVED 

0967 o Form 1040/1040A – When Tuition And Fees Deduction (SEQ 0705) is 

significant, Form 8917 must be present. 

 

 

0968 o Form 8917 - You cannot claim the tuition and fees deduction if 

another person can claim an exemption for you as a dependent on his 

or her tax return. 

0969-0970 RESERVED 

0971 o Form 1116 – When Allocable Expenses A (SEQ 0200) is significant, 

Allocable Expense Statement A (SEQ 0205) must equal “STMbnn”, 

or 

When Allocable Expenses B (SEQ 0320) is significant, Allocable 

Expense Statement B (SEQ 0325) must equal “STMbnn”, 

or 

When Allocable Expenses C (SEQ 0440) is significant, Allocable 

Expense Statement C (SEQ 0445) must equal “STMbnn”. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 352

0972 o Form 1116 - When Other Deductions A (SEQ 0220) is significant, Other 

Deductions Statement A (SEQ 0225) must equal “STMbnn”, 

or 

When Other Deductions B (SEQ 0340) is significant, Other Deductions 

Statement B (SEQ 0345) must equal “STMbnn”, 

or 

When Other Deductions C (SEQ 0460) is significant, Other Deductions 

Statement C (SEQ 0465) must equal “STMbnn”. 

0973 o Form 1116 - When Taxes Wthld on Dividends Foreign Curr. A (SEQ 0610), 

or Taxes Wthld Rent/Roy. Foreign Curr. A (SEQ 0620), or Taxes Wthld 

on Interest Foreign Curr. A (SEQ 0630), or Other Taxes Paid/Accrued 

Foreign Curr. A (SEQ 0640) is significant, Taxes Wthld/Paid/Accrued 

Curr. A Statement (SEQ 0645) must equal “STMbnn”, 

or 

When Taxes Wthld on Dividends Foreign Curr. B (SEQ 0710), or Taxes 

Wthld Rent/Roy. Foreign Curr. B (SEQ 0720), or Taxes Wthld on 

Interest Foreign Curr. B (SEQ 0730), or Other Taxes Paid/Accrued 

Foreign Curr. B (SEQ 0740) is significant, Taxes Wthld/Paid/Accrued 

Curr. B Statement (SEQ 0745) must equal “STMbnn”, 

or 

When Taxes Wthld on Dividends Foreign Curr. C (SEQ 0810), or Taxes 

Wthld Rent/Roy. Foreign Curr. C (SEQ 0820), or Taxes Wthld on 

Interest Foreign Curr. C (SEQ 0830), or Other Taxes Paid/Accrued 

Foreign Curr. C (SEQ 0840) is significant, Taxes Wthld/Paid/Accrued 

Curr. C Statement (SEQ 0845) must equal “STMbnn”. 

0974 o Form 1116 - When Carryback/Carryover Amount (SEQ 0950) is 

significant, Carryback/Carryover Explanation (SEQ 0940) must equal 

“STMbnn”. 

0975 o Form 1116 - When Foreign Tax Reduction Amount (SEQ 0980) is 

significant, Foreign Tax Reduction Explanation (SEQ 0970) must equal 

“STMbnn”. 

0976 o RESERVED 

0977 o Form 1116 - When Alt Method To Source Compensation (SEQ 0194) equals 

“X”, Alt Method To Source Comp Statement (SEQ 0195) must equal 

“STMbnn”. 

0978-0984 RESERVED 

0985 o Form T – If Form T, Date Acquired (SEQ 0090) or Date of Sale 

(SEQ 1500) is significant then the date must be within the current 

tax year. 

 

 

 

 

0986 o Form T - When Other Consideration Amount (SEQ 0130) is significant, 

Other Consideration Amount Statement (SEQ 0135) must equal “STMbnn”. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 353

0987 o Form T - When Section 631(a) Timber Cutting Election – Yes Box 

(SEQ 1310) equals “X”, 

Section 631(a) Adjusted Basis Statement (SEQ 1315) must equal 

“STMbnn”, 

and 

Section 631(a) Cut Timber Detail Statement (SEQ 1325) must equal 

“STMbnn”, 

and 

Section 631(a) Timber Valuation Statement (SEQ 1335) must equal 

“STMbnn”, 

and 

Section 631(a) Valuation Comparison Statement (SEQ 1345) must equal 

“STMbnn”, 

and 

Section 631(a) Operations Statement (SEQ 1355) must equal “STMbnn”, 

and 

Section 631(a) Activity Status Statement (SEQ 1365) must equal 

“STMbnn”. 

0988 o Form T - When Other Consideration Amount-S (SEQ 1540) is significant, 

Other Consideration Amount-S Statement (SEQ 1545) must equal 

“STMbnn”. 

0989 o Form 8917 – Student’s SSN (SEQ 0040, 0090, 0140) cannot be claimed as 

a Tuition and Fees deduction when a Student’s SSN (SEQ +0035, 0105, 

0175, +0275, 0315, 0355) of Form 8863 is claimed for the same 

student. 

 

 

 

0990 o Form 8917 – One of the following must equal “X”: Tuition and Fees 

Deduction-Yes Box (SEQ 0200) or Tuition and Fees Deduction-No Box 

(SEQ 0210) and both cannot be blank and both cannot equal “X”. 

0991 o Form 8917 – If any field of a student line on Form 8917, including 

statements, is significant, than all fields of the student line must 

be significant. Each student line includes Student’s First Name (SEQ 

0010), Student’s Last Name (SEQ 0020), Student’s Name Control (SEQ 

0030), Student’s SSN (SEQ 0040) and Qualified Expenses (SEQ 0050). 

0992 o Form 8917 – If Tuition and Fees Deduction-Yes Box (SEQ 0200) is 

significant, the Tuition and Fees Deduction Amt (SEQ 0220) can not 

exceed $2000 when Subtract Line 4 from Line 3 (SEQ 0190) is more than 

$65,000 ($130,000 MFJ). 

0993 o Form 8917 – If Tuition and Fees Deduction-No Box (SEQ 0210) is 

significant, the Tuition and Fees Deduction Amt (SEQ 0220) cannot 

exceed $4,000 when Subtract Line 4 from Line 3 (SEQ 0190) is less 

than $65,000 ($130,000 MFJ). 

0994 o Form 8917 – Subtract Line 4 from Line 3 (SEQ 0190) must be $80,000 or 

less ($160,000 of less if MFJ). 

0995 o Form 8917 – Tuition and Fees Deduction Amt (SEQ 0220) must equal 

Tuition and Fees Deduction (SEQ 0705) of Form 1040/1040A. 

 

 

0996 o Form 8917 – Each Student’s SSN (SEQ 0040, 0090, 0140), must equal 

either the Primary SSN (SEQ 00140) or the Secondary SSN (SEQ 0030) or 

a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on Form 1040/1040A. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 354

0997 o Form 8917 – If present, Total Inc (SEQ 0170) on Form 8917 must match 

Total Income (SEQ 0600) on Form 1040/1040A, and vice versa. 

0998 o Form 8917 – The student entries must begin on Line 1. No lines may 

be skipped when completing the student information 

0999 o A maximum of 96 Error Reject Codes can be provided in the 

acknowledgment file. If more than 96 reject conditions are 

identified, the 96th Error Reject Code will be replaced with "0999". 

1000 o Form 1310 – When the Filing Status (SEQ 0130) of the Tax Form does 

not equal “2” (Married Filing Jointly) and the Refund (SEQ 1270) of 

the Tax Form is significant, then Form 1310 must be present and the 

Decedent's SSN (SEQ 0040) must equal the Primary SSN (SEQ 0010) of 

the Tax Form. 

1001 o Form 1310 – When the Filing Status (SEQ 0130) of the Tax Form equals 

“2” (Married Filing Jointly), the Decedent's SSN (SEQ 0040) must 

equal either the Primary SSN (SEQ 0010) or the Secondary SSN 

(SEQ 0030) of the Tax Form. 

1002 o Form 1310 – The Tax Year Decedent Due Refund (SEQ 0010) must equal 

the current tax year. 

1003 o Form 1310 – The year of the Date of Death (SEQ 0030) must equal the 

current tax year or processing year. 

1004 o Form 1310 – The Date of Death (SEQ 0030) must be significant and 

match either the Primary Date of Death (SEQ 0020) or the Secondary 

Date of Death (SEQ 0040) on the Tax Form. 

1005 o Form 1310 – When Person Other Than A or B Claiming Decedent Refund 

(SEQ 0190) equals "X", then all of the following fields must also 

equal "X": Did Decedent Leave a Will "YES" Box (SEQ 0210) or Did 

Decedent Leave a Will "NO" Box (SEQ 0220), Court Appointed Personal 

Rep "NO" Box (SEQ 0240), Personal Rep will be Appointed "NO" Box 

(SEQ 0260) and Refund Paid out According to State Laws "YES" Box 

(SEQ 0270). 

1006 o Form 1310 - When Person Other Than A or B Claiming Decedent Refund 

(SEQ 0190) and Refund Paid Out According to State Laws "YES" Box 

(SEQ 0270) are equal to "X", then at least one of the following 

fields on the Tax Form must be significant: Primary Date of Death 

(SEQ 0020) or Secondary Date of Death (SEQ 0040). 

1007 o Form 1310 – Person Claiming Refund Signature (SEQ 0290) and Signature 

Date (SEQ 0300) must be significant. 

1008 o Form 1310 – Valid Proof of Death is in my Possession (SEQ 0200) must 

equal "X". 

1009 o 

o 

Form 1310 – Street Address (SEQ 0110) is alphanumeric and cannot have 

leading or consecutive embedded spaces. The left-most position must 

contain an alpha or numeric character. The only special characters 

permitted are space, hyphen (-), and slash (/). See Section 7.03 for 

Street Address format. 

Street Address (SEQ 0110) is a required field. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 355

1010 o Form 1310 – Zip Code (SEQ 0150) must be within the valid ranges of 

zip codes listed for the corresponding State Abbreviation (SEQ 0140). 

The zip code cannot end in "00", with the exception of 20500 (the 

White House zip code). Refer to Attachment 3. 

1011 o 

o 

Form 1310 – State Abbreviation (SEQ 0140) must be significant and 

consistent with the standard state abbreviations issued by the Postal 

Service. Refer to Attachment 3 for State Abbreviations. 

State Abbreviation (SEQ 0140) is a required field. 

1012 o 

o 

Form 1310 – City (SEQ 0130) must be left-justified and must contain a 

minimum of three alpha characters. This field cannot contain 

consecutive embedded spaces and must contain only alphabetic 

characters and spaces. Do not abbreviate the city name. 

City (SEQ 0130) is a required field. 

1013 o Form 1310 – If Address Ind (SEQ 0160) equals "1" (APO/DPO/FPO 

Address), then City (SEQ 0130) must equal "APO", “DPO” or "FPO", and 

State Abbreviation (SEQ 0140) must equal "AA", "AE", or "AP" with the 

appropriate Zip Code (SEQ 0150). If State Abbreviation (SEQ 0140) 

equals "AA", "AE", or "AP", then Address Ind (SEQ 0160) must equal 

"1". Refer to Attachment 4. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 356

1014 o Tax Form – When Filing Status Code (SEQ 0130) equals "2" and the 

Primary Date of Death (SEQ 0020) and the Secondary Date of Death 

(SEQ 0040) and Refund (SEQ 1270) are significant, then a Form 1310 

must be present for both taxpayers and Name of Person Claiming Refund 

(SEQ 0060) on the first Form 1310 must be equal to Name of Person 

Claiming Refund (SEQ 0060) of the second Form 1310. 

1015 o Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) equals "2" and 

either the Primary Date of Death (SEQ 0020) or the Secondary Date of 

Death (SEQ 0040) is significant, then Surviving Spouse (SEQ 1325) 

must also be significant. 

1016 o Form 1040/1040A/104EZ - When Filing Status Code (SEQ 0130) is not 

equal to "2" and the Primary Date of Death (SEQ 0020) and the Refund 

(SEQ 1270) are significant, then Form 1310 must be present and Person 

other than A or B Claiming Decedent Refund (SEQ 0190) must be 

significant. 

1017 o 

o 

o 

Form 1310 – The SSN of Person Claiming Refund must be significant and 

cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of 

Form 1040. 

When two Forms 1310 are present, the SSN of Person Claiming Refund 

(SEQ 0070) of the first Form 1310 must equal the SSN of Person 

Claiming Refund (SEQ 0070) of the second Form 1310. 

Exception: When the Filing Status is MFS, the SSN of Person Claiming 

Refund must be significant and MUST equal Secondary SSN (SEQ 0030) of 

Form 1040/A/EZ. 

1018 o 

o 

Form 1310 – When only one Form 1310 is present, Decedent's SSN 

(SEQ 0040) must equal Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040. 

When two Forms 1310 are present, Decedent's SSN (SEQ 0040) of the 

first Form 1310 must equal Primary SSN (SEQ 0010) of Form 1040 and 

Decedent's SSN (SEQ 0040) of the second Form 1310 must equal 

Secondary SSN (SEQ 0030) of Form 1040. 

1019 o 

o 

Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) is other than 

“2” and the Primary Date of Death (SEQ 0020) is significant, then 

Personal Representative (SEQ 1326) must also be significant. 

Tax Form - When Filing Status (SEQ 0130) equals "2" and the Primary 

Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) 

are significant, then Personal Representative (SEQ 1326) must also be 

significant. 

1020-1024 RESERVED 

1025 o 

o 

Forms 1040/1040A/1040EZ – When Signed by POA (SEQ 1319) is 

significant, then neither the Surviving Spouse (SEQ 1325) nor 

Personal Representative (SEQ 1326) can be significant. 

Note: An e-filed return can not have two different signature 

authorities. 

1026 o Forms 1040/A/EZ – When Signed by POA (SEQ 1319) is significant, 

neither the Primary Date of Death (SEQ 0020) nor the Secondary Date 

of Death can be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 357

1027-1031 RESERVED 

1032 o 

o 

Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) is 

significant, the year of Primary Date of Death must equal the current 

tax year or processing year and must match data from the IRS Master 

File. 

When Secondary Date of Death (SEQ 0040) is significant, the year of 

Secondary Date of Death must equal the current tax year or processing 

year and must match data from the IRS Master File. 

1033 o 

o 

Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) and/or 

Secondary Date of Death (SEQ 0040) are significant, then the 

following fields cannot be present: Foreign Country (SEQ 0061), 

Foreign Street Address (SEQ 0062), Foreign Province/County (SEQ 

0063), Foreign City/State (SEQ 0064), and Foreign Postal Code (SEQ 

0067). 

When Secondary Date of Death (SEQ 0040) is significant, then the 

following fields cannot be present: Foreign Street Address 

(SEQ 0062), Foreign City, State or Province, Postal Code (SEQ 0064), 

and Foreign Country (SEQ 0066). 

 |

 |

 |

 |

 |

 |

1034 o 

o 

Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) is 

significant, then Name Line 2 (SEQ 0070) must also be significant. 

When Secondary Date of Death (SEQ 0040) is significant, then Name 

Line 2 (SEQ 0070) must also be significant. 

1035 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is other 

than “2” and the Primary Date of Death (SEQ 0020) is significant, 

then Name Line 1 (SEQ 0060) must contain “space DECD or less than 

sign DECD”. See Section 7.2 for Name Line 1 formats. 

1036 o 

o 

Form 1310 - Name of Person Claiming Refund (SEQ 0060) must equal Name 

Line 2 (SEQ 0070) of Tax Form. 

Name Line 2 (SEQ 0070) of Tax Form must equal Name of Person Claiming 

Refund (SEQ 0060) on Form 1310 if present. 

1037 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is “2” and 

the Primary Date of Death (SEQ 0020) is significant, then Name Line 1 

(SEQ 0060) must contain “DECD space ampersand sign”. 

1038 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is “2” and 

the Secondary Date of Death (SEQ 0040) is significant, then Name 

Line 1 (SEQ 0060) must contain “space DECD”. 

1039-1040 RESERVED 

1041 o RESERVED 

1042 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 358

1043 

1044 

1045 

1046 

o 

o 

o 

o 

RESERVED 

RESERVED 

RESERVED 

Summary Record – Number of Forms W-2GU Records (SEQ 0063) must equal 

the number of Forms W-2GU computed by the IRS. 

 

1047 o RESERVED 

1048 o RESERVED 

1049 o 

o 

Form 1040/1040A/104EZ – Tax returns from the U.S. 

Possessions of American Samoa, Guam, US Virgin Islands and 

The Commonwealth of the Northern Mariana Islands may not be 

Electronically filed. 

Form W2 – Tax returns from the U.S. Possessions of American 

Samoa, Guam, US Virgin Islands, and the Commonwealth of the 

Northern Mariana Island may not be electronically filed.

 

 |

 |

 |

 

1050 o Form 8594 – When In Connection with a Purchase – Yes (SEQ 0300) is 

present, then Attach a Schedule of Agreement (SEQ 0315) must equal 

"STMbnn". 

1051 o Form 1040/1040A/104EZ - Earned Income Credit may not be claimed by 

residents of the U.S. Possessions or foreign countries. 

1052 o RESERVED -|

1053 o RESERVED -|

1054 o RESERVED -| 

1055 o RESERVED 

1056 o RESERVED -|

1057 o RESERVED -|

1058 o RESERVED -|

1059 o RESERVED -|

1060 o 

o 

Form 8865 STCGL/LTCGL – Form 8865 Page 1 must be the next record 

after the Capital Gain/Loss Records. 

The Subpart Type (SEQ 0001) and Subpart Occurrence Number 

(SEQ 0005) must match the Record ID (SEQ 0000) and Schedule/Form 

Occurrence Number (SEQ 0005) from the parent (Form 8865) that 

immediately follows the Capital Gain Records. 

 |

 |

1061 o STCGL/LTCGL – The Transaction Occurrence Number (SEQ 0010) must be 

significant and in ascending, consecutive numerical sequence 

beginning with "0000001". 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 359

1062 o 

o 

o 

o 

STCGL/LTCGL – Any STCGL Reference number "STCGL" occurring within a 

tax return must have a corresponding STCGL Record. 

Any LTCGL Reference number "LTCGL" occurring within a tax return must 

have a corresponding LTCGL Record. 

If S-T Description of Property of Form 8865 (SEQ 2480) equals "STCGL" 

then SEQ 2490 – 2710 must be blank. If L-T Description of Property 

of Form 8865(SEQ 2760) equals "LTCGL" then SEQ 2770 - 3032 must be 

blank. 

-|

-|

-|

 

1063 o Summary Record – Number of Form 8865 STCGL Records (SEQ 0133) must 

equal the number of Form 8865 STCGL Records computed by the IRS.

 |

 |

1064 o Summary Record – Number of Form 8865 LTCGL Records (SEQ 0135) must 

equal the number of Form 8865 LTCGL Records computed by the IRS. 

 |

 |

1065 o RESERVED 

1066 o 

o

Form 8949 STCGL/Form 8949 LTCGL – Schedule D Page 1 must be the next 

record after the Capital Gain/Loss Records. 

The Subpart Type (SEQ 0001) and Subpart Occurrence Number (SEQ 0005) 

must match the Record ID (SEQ 0000) and Schedule/Form Occurrence 

Number (SEQ 0005) from the parent (Schedule D) that immediately 

follows the Capital Gain Records. 

 |

 |

 |

 |

 |

 |

 |

1067 o Form 8949 STCGL/Form 8949 LTCGL – The Transaction Occurrence Number 

(SEQ 0010) must be significant and in ascending, consecutive 

numerical sequence beginning with "0000001". 

 |

 |

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 360

1068 o Form 1040/1040A/1040EZ – If Nontaxable Combat Pay Election (SEQ 1185) 

is significant; it must equal nontaxable combat pay on Form(s) W-2 

for primary and/or secondary taxpayer. On Form W-2, nontaxable combat 

pay is the amount in Employer’s Use Amount (SEQ 0246, 0256, 0259, 

0262, statement) when corresponding Employer’s Use Code (SEQ 0242, 

0252, 0257, 0260, statement) is “Q”. 

1069 o Form 8949 STCGL/Form 8949 LTCGL – The combined total occurrences for 

Form 8949 STCGL and/or Form 8949 LTCGL records can not exceed 5000. 

 

(Example: If Form Occurrence Number (SEQ 0010) of Form 8949 STCGL 

equals 2500, then Form Occurrence Number (SEQ 0010) of Form 8949 

LTCGL cannot be greater than 2500.) 

(Example: If Form Occurrence Number (SEQ 0010) of Form 8949 STCGL 

equals 500, then Form Occurrence Number (SEQ 0010) of Form 8949 LTCGL 

cannot be greater than 4500.) 

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 

1070 o 

o 

o 

Form 8885 - When only one Form 8885 is present, SSN of Recipient 

(SEQ 0020) must equal the Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040. 

When two Forms 8885 are present, SSN of Recipient (SEQ 0020) of the 

first Form 8885 must equal the Primary SSN (SEQ 0010) of Form 1040 

and SSN of Recipient (SEQ 0020) of the second Form 8885 must equal 

the secondary SSN (SEQ 0030) of Form 1040. 

When two Forms 8885 are present, SSN of Recipient (SEQ 0020) of the 

first Form 8885 cannot equal SSN of Recipient (SEQ 0020) of the 

second Form 8885. 

1071 o Form 1040 - If Form 8885 Block (SEQ 1208) equals “X”, Form 8885 must 

be present. 

 

 

 

1072 o Form 8885 – On each Form 8885 at least one of the following fields 

must equal “X”: SEQ 0035, 0045, 0055, 0065, 0075, 0085, 0095, 0105, 

0115, 0125, 0135 or 0145. 

1073 o Form 8885 – Amount Paid for Health Insurance (SEQ 0190) or (SEQ 0195) 

must contain a significant entry. 

 | 

1074 o Form 1040 – When Other Tax Literal (SEQ 1110) equals “HCTC”, Form 

8885 must be present. 

 

 

 

1075 o 

o 

Form 8885 – Information provided to the IRS indicates filer is not 

eligible to claim the Health Coverage Tax Credit. Eligibility is 

determined through either filer’s state workforce agency (Department 

of Labor) or the Pension Benefit Guaranty Corporation (PBGC). Only 

these organizations can determine filer’s potential eligibility. 

To determine eligibility, trade adjustment assistance (TAA) and 

alternative trade adjustment recipients (ATAA) may call the DOL at 1-

877-US-2JOBS (TTY 1-877-889-5627). PBGC recipients should call 1-

800-400-7242. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 361

1076 o Form 8885 – When any of the Month boxes (SEQ 0035, 0045, 0055, 0065, 

0075, 0085, 0095, 0105, 0115, 0125, 0135, 0145) 

or 

Amount Paid for Health Insurance (SEQ 0190) or (SEQ 0195) is 

significant, then Paper Document Indicator 8 (SEQ 0171), Form 8885, 

Health Coverage Tax Credit must be present in the Summary Record. 

 |

 

1077 o Summary Record – Number of Form 8949 STCGL Records (SEQ 0137) must 

equal the number of Form 8949 STCGL Records computed by the IRS. 

 |

 |

1078 o Summary Record – Number of Form 8949 LTCGL Records (SEQ 0138) must 

equal the number of Form 8949 LTCGL Records computed by the IRS. 

 

 |

|

1079-1084 RESERVED |

1085 o 

o 

Form 8889 - SSN of HSA account beneficiary (SEQ 0010) must equal 

Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

When both spouses are filing Form 8889, the Form 8889 for the primary 

taxpayer must precede the Form 8889 for the secondary taxpayer. 

1086 o RESERVED 

1087 o Form 1040 - When F8889 Literal (SEQ 1135) equals “HSA” and F8889 

Amount (SEQ 1136) is significant, then Form 8889 must be present. 

1088 o Form 1040 – If Health Savings Account Deduction Amount (SEQ 0635) is 

significant, then Form 8889 must be present. 

1089-1093 RESERVED 

1094 o Form 1040 - When Filing A Community Property State Return (SEQ 1317) 

equals “X”, then the Allocation Record must be present, the Filing 

Status must equal "3" (SEQ 0130), and the State Abbreviation (SEQ 

0087) must equal one of the following states: AZ (Arizona), CA 

(California), ID (Idaho), LA (Louisiana), NM (New Mexico), NV 

(Nevada), TX (Texas), WA (Washington) or WI (Wisconsin). 

When the Allocation Record is present, the Filing Status equals "3" 

(SEQ 0130), and the State Abbreviation (SEQ 0087) equals one of the 

following states: AZ (Arizona), CA (California), ID (Idaho), LA 

(Louisiana), NM (New Mexico), NV (Nevada), TX (Texas), WA 

(Washington) or WI (Wisconsin), then Filing A Community Property 

State Return (SEQ 1317) must equal “X”. 

Form 1040 - When Filing A Community Property State Return (SEQ 1317) 

equals “X”, then the Allocation Record must be present, the Filing 

Status (SEQ 0130) must equal “1” or “4”, and the State Abbreviation 

(SEQ 0087) must equal one of the following states: CA (California), 

NV (Nevada) or WA (Washington). 

When the Allocation Record is present, the Filing Status (SEQ 

0130) equals “1” or “4”, and the State Abbreviation (SEQ 0087) equals 

one of the following states: CA (California), NV (Nevada) or WA 

(Washington), then Filing A Community Property State Return (SEQ 

1317) must equal “X”.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 362

1095 o 

o 

Allocation Record - When the Allocation Record is present, Total 

Income (SEQ 0250) must be significant and cannot be zero filled or 

blank. 

Exception: This check is bypassed when Combat Pay has been excluded 

from Income. 

1096 o Summary Record - Count of Allocation Record (SEQ 0105) must equal the 

count of Allocation Record computed by the IRS. 

1097-1100 RESERVED 

1101 o RESERVED 

1102 o Form 8888 – When Amount used for Bond Purchases” (SEQ 0305) or Amount 

used for Yourself, Your Spouse/Other” (SEQ 0310, 0350) are 

significant, the amounts must be a multiple of $50 and can not exceed 

$5,000. 

 

 

 

 

 

1103 o RESERVED 

1104 o RESERVED 

1105 o Form 4562 – When only one Form 4562 is present, Sect 179 Summary Form 

Indicator (SEQ 0008) must not equal “X”. When more than one Form 

4562 is present, Sect 179 Summary Form Indicator (SEQ 0008) of the 

second and subsequent occurrences must not equal “X”. 

1106 o Form 4562 - When more than one Form 4562 is present and Sect 179 

Summary Form Indicator (SEQ 0008) does not equal “X”, on any 

occurrence, only one occurrence of the form can contain entries in 

SEQs 0011 through 0094. In other words, if a Section 179 deduction 

is allocated entirely to one business or activity, only one Form 4562 

can contain Section 179 deduction entries. 

1107 o Form 4562 – When more than one Form 4562 is present and Sect 179 

Summary Form Indicator (SEQ 0008) of the first occurrence equals “X”, 

the following restrictions apply. Only the first occurrence of the 

form can contain entries in SEQs 0008, 0011 through 0090, and 0094. 

The first occurrence cannot contain entries in SEQs 0096 through 

2420. Refer to Form 4562 Line 12 instructions. 

1108 o RESERVED 

1109 o Form 8888 – If the Three Account Indicator Box (SEQ 0300) is 

significant, then Routing Transit Numbers (SEQ 0020, 0080, and 0140) 

and Account Numbers (SEQ 0060, 0120 and 0180) must also be 

significant. 

 

 

 

 

1110 o Form 8888 – Total Refund Allocation (SEQ 0400) must equal Refund 

(SEQ 1270) on the tax form. 

 

 

 

1111 o Tax Form – If Form 8888 Box (SEQ 1271) equals “X”, then Form 8888 

must be present and vice versa. 

 

1112 o Form 8888 – If the Two Account Indicator Box (SEQ 0200) is 

significant, then Routing Transit Numbers (SEQ 0020 and 0080) and 

Depositor Account Numbers (SEQ 0060 and 0120) must also be 

significant and Routing Transit Number (SEQ 0140) and Depositor 

Account Number (SEQ 0180) must not be significant. 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 363

1113 o Form 8888 – First Account (SEQ 0010), Second Account (SEQ 0070), 

Third Account (SEQ 0130), Amount Used for Bond Purchases (SEQ 0305), 

Amount Used for Yourself, Your Spouse/Other (SEQ 0310, 0350) and 

Refunded by Check (SEQ 0390) or any combination of these seven lines 

must equal Total Refund Allocation (SEQ 0400). 

 

 

 

 

 

1114 o Form 8888 - When any one of the following fields are significant, 

they all must be significant: Amount to be Deposited in First 

Account (SEQ 0010); Routing Transit Number (SEQ 0020); Checking 

Account Indicator (SEQ 0030) or Savings Account Indicator (SEQ 0040) 

and Depositor Account Number (SEQ 0060). This is true for the second 

and third occurrences as well. All Direct Deposit Amounts (SEQ 0010, 

0070 or 0130) must be greater than zero. 

1115 o Form 8888 - When Direct Deposit information is present, Routing 

Transit Number (RTN) (SEQ 0020, 0080, 0140) must contain nine numeric 

characters. The first two positions must be 01 through 12, or 21 

through 32; The RTN must be present on the Financial Organization 

Master File (FOMF); and the banking institution must process 

Electronic Funds Transfer (EFT). See Section 6 for optional RTN 

validation. 

1116 o Form 8888 - Depositor Account Number (SEQ 0060, 0120, 0180) must be 

alphanumeric (i.e., only alpha characters, numeric characters and 

hyphens) and must be left justified with trailing blanks if less than 

17 positions, and cannot equal all zeros. 

1117 o Form 8888 - If Routing Transit Number (SEQ 0020, 0080 and/or 0140) or 

Depositor Account Number (SEQ 0060, 0120 and/or 0180) is significant, 

then Checking Account Indicator (SEQ 0030, 0090 and/or 0150) or 

Savings Account Indicator (SEQ 0040, 0100 and/or 0160) must equal 

“X”. Both cannot equal “X”. 

1118 o Form 8888 – Direct Deposit account lines (SEQs 0010-0060, 0070-0120, 

and 0130-0180) must be completed in order (first account, second 

account, third account) without skipping lines. 

1119 o Tax Form – When Direct Deposit information (SEQs 1272, 1274, 1276, 

1278) is present, Form 8888 may not be present, and vice versa. 

1120 o Form 4684 – If more than one Form 4684 is present, only the first 

occurrence of Form 4684 can contain entries in the following fields: 

Total Line 12 Amount (SEQ 0400), Total Casualty or Theft Gain (SEQ 

0410), Line 14 more than Line 13 (SEQ 0420), Line 13 more than Line 

14 (SEQ 0430),10% of Adjusted Gross Income (SEQ 0456) and Subtract 

Line 19 from Line 18 (SEQ 0458).

 |

 |

 |

 |

 

1121 o Form 4684 – If Revenue Procedure 2009-20 Indicator equals “X”, then 

Paper Document Indicator 12 (SEQ 0179) of the Summary Record must 

equal “1”. 

1122-1123 RESERVED 

1124 o Form 1040 – If Domestic Production Activities Ded (SEQ 0710) of Form 

1040 is significant, then the amount must be equal to Domestic 

Production Activities Ded (SEQ 0230) of Form 8903. 

1125 o RESERVED -| 

1126 o RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 364

1127 o RESERVED -| 

1128 o RESERVED -| 

1129 o RESERVED 

1130 o RESERVED -| 

1131 o RESERVED -| 

1132 o RESERVED -| 

1133 o RESERVED -| 

1134 o RESERVED 

1135 o RESERVED 

1136 o RESERVED -| 

1137 o Form 1040/1040A/1040EZ – When SEQ 0595, Protective Section 108(i) ELC 

Record Ind equals “X”, an Election Explanation Record must be 

present. 

1138 o RESERVED -| 

1139 o RESERVED -| 

1140 o RESERVED 

1141 o 

o 

Form 8888 - When Co-owner or Beneficiary Name (SEQ 0330) is present, 

the Owner’s Name for the Bond Registration (SEQ 0320) must also be 

present. 

When Co-owner or Beneficiary Name (SEQ 0370) is present, Owner’s Name 

for the Bond Registration (SEQ 0360) must also be present. 

 

 

 

 

 

 

1142 o Form 8888 - When significant, (SEQ 0320, 0330, 0360 and 0370) can 

only contain Alpha characters and allowable character “hyphen”. 

 

 

 

1143 o 

o 

Form 8888- When Beneficiary Indicator (SEQ 0340) is “X”, then Owner’s 

Name for the Bond Registration (SEQ 0320) and Co-owner or Beneficiary 

Name (SEQ 0330) must be significant. 

When Beneficiary Indicator (SEQ 0380) is “X”, then Owner’s Name for 

the Bond Registration (SEQ 0360) and Co-owner or Beneficiary Name 

(SEQ 0370) must be significant. 

 

 

 

 

 

 

 

1144 o 

o 

Form 8888 - When Owner’s Name for the Bond Registration (SEQ 0320) 

and Co-owner or Beneficiary Name (SEQ 0330) are present, then Amount 

Used for Yourself, Your Spouse/Other (SEQ 0310) must be significant. 

When Owner’s Name for the Bond Registration (SEQ 0360) and Co-owner 

or Beneficiary Name (SEQ 0370) are present, then Amount Used for 

Yourself, Your Spouse/Other (SEQ 0350) must be significant. 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 365

1145 o Form 8888 – When Form 8888 is present neither Primary Date of Death 

(SEQ 0020) nor Secondary Date of Death (SEQ 0040) of Tax Form can be 

significant. 

 

 

 

 

1146 o Form 8888 – If Amount Used for Yourself, Your Spouse/Other (SEQ 0350) 

is significant, then Amount Used for Yourself, Your Spouse/Other 

(SEQ 0310) must also be significant. 

 

 

 

 

1147-1149 RESERVED 

1150 o Authentication Record – All e-filed returns must have an 

Authentication Record. 

1151 o Authentication Record – When the PIN Type Code (SEQ 0008) equals “P”, 

“S”, or “O”, the following fields must be significant: Taxpayer 

Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), and PIN 

Authorization Code (SEQ 0080). 

1152-1154 RESERVED 

1155 o Authentication Record – When the Primary Taxpayer Signature 

(SEQ 1321) or Spouse Signature (SEQ 1324) on the Tax Return is 

significant, the PIN TYPE Code (SEQ 0008) on the Authentication 

Record must equal “P”, “S”, or “O”. 

1156 o Tax Form - If the Primary Taxpayer Signature (SEQ 1321) or the Spouse 

Signature (SEQ 1324) is significant, then it must be numeric and not 

all zeros, and the Authentication Record must be present. 

1157-1169 RESERVED 

1170 o RESERVED -|

1171 o RESERVED 

1172 o RESERVED -|
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 366

1173 o RESERVED -|

1174-1189 RESERVED 

1190 o Form 5405 – Only one of the following SEQ Numbers can equal “X”. Sold 

Home to Unrelated Person with Gain (SEQ 0340), Sold Home to 

Unrelated Person without Gain (SEQ 0350), Sold Home to Related Person 

(SEQ 0360), Converted Home to Rental or Business Use (SEQ 0370), 

Transferred Home to Spouse or Ex-Spouse (SEQ 0380), Home was Destr, 

Condemn, or Disp/Acq New Home (SEQ 0400), Home was Destr, Condemn, or 

Disp/No New Home (SEQ 0410), Taxpayer Deceased (SEQ 0420). 

• Only one of the following SEQ Numbers can equal “X”. 

Disposition or Change in main Home (SEQ 0450), Installment 

Repayment for 2008 Purchases (SEQ 0460). 

 

 

 

 

 

 

 

 

 

 

 

 

1191 o Form 5405 – Date of Main Home Change (SEQ 0320) must be later than 

04/07/2008 and before 01/01/2011. 

 

 

 

1192 o Form 5405 – If one of the following fields: Member of Uniformed 

Service or Sold Home/Gov Order (SEQ 0330), Sold Home to Unrelated 

Person with Gain (SEQ 0340), Sold Home to Unrelated Person without 

Gain (SEQ 0350), Sold Home to Related Person (SEQ 0360), Converted 

Home to Rental or Business Use (SEQ 0370), Transferred Home to Spouse 

or Ex-Spouse (SEQ 0380), Home was Destr, Condemn, or Disp/Acq New 

Home (SEQ 0400), Home was Destr, Condemn, or Disp/No New Home (SEQ 

0410) equals “X” then Date of Main Home Change (SEQ 0320) must be 

significant and vice versa. 

 

 

 

 

 

 

 

 

 

 

1193 o Form 5405 – If Repayment Amount (SEQ 0470) of Form(s) is significant 

and Disposition or Change in Main Home Repayment (SEQ 0450) equals 

“X”, then either Sold Home to Unrelated Person with Gain (SEQ 0340), 

or Sold Home to Related Person (SEQ 0360), or Converted Home to 

Rental or Business Use (SEQ 0370), or Home was Destr, Condemn, or 

Disp/Acq New Home (SEQ 0400), or Home was Destr, Condemn, or Disp/No 

New Home (SEQ 0410) must equal “X”. 

 

 

 

 

 

 

 

1194 o Form – 5405 – If Sold home to Unrelated Person with Gain (SEQ 0340), 

or Sold Home to Related Person (SEQ 0360), or Converted Home to 

Rental or Business Use (SEQ 0370), or Home was Destr, Condemn, or 

Disp/No New Home (SEQ 0410), or Disposition or Change in Main Home 

Repayment (SEQ 0450), or Installment Repayment for 2008 Purchases 

(SEQ 0460) of Form 5405 equals “X”, then Repayment Amount (SEQ 0470) 

must be greater than zero. 

 

 

 

 

 

 

 

 

1195 o 

o 

Form 5405 – When only one Form 5405 is present, SSN (SEQ 0310) must 

equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 

1040. 

When two Forms 5405 are present, SSN (SEQ 0310) of the first Form 

5405 must equal Primary SSN (SEQ 0010) of Form 1040 and SSN 

(SEQ 0310) of the second Form 5405 must equal Secondary SSN 

(SEQ 0030) of Form 1040. 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 367

1196 o Form 5405 – If Transferred Home to Ex-Spouse Box (SEQ 0380) equals 

“X”, then Ex-Spouse Name (SEQ 0390) must be significant and vice 

versa. 

 

 

 

 

1197 o Form 5405 – If Gain on Sale of Main Home (SEQ 0440) is significant 

then Sold Home to Unrelated Person With Gain (SEQ 0340) must equal 

“X”. 

 

 

 

 

1198 o RESERVED 

1199 o Form 1040 – Per IRS records, a First-Time Homebuyer Credit 

installment is due; Form 5405 Page 2 must be present. 

 

 

1200 o Form 8891 - Registered Retirement Savings Plan Box (SEQ 0110) and 

Registered Retirement Income Fund Box (SEQ 0120) cannot both equal 

“X”, and cannot both equal blank. 

1201 o Form 8891 - Beneficiary Plan Status Box (SEQ 0130) and Annuitant Plan 

Status Box (SEQ 0140) cannot both equal “X”, and cannot both equal 

blank. 

1202 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals “X”, 

Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150), and Previous 

U.S. Tax Deferral Elect “No” Box (SEQ 0160), and U.S. Tax Deferral 

New Elect Box (SEQ 0180) cannot equal “X”, and First Year U.S. Tax 

Deferral Elect (SEQ 0170) cannot be significant. 

1203 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals blank, 

Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150) and Previous 

U.S. Tax Deferral Elect “No” Box (SEQ 0160) cannot both equal “X”, 

and cannot both equal blank. 

1204 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140) equals blank, and 

if Previous U.S. Tax Deferral Elect “Yes” Box (SEQ 0150) equals “X”, 

First Year U.S. Tax Deferral Elect (SEQ 0170) must be significant, 

and U.S. Tax Deferral New Elect Box (SEQ 0180) cannot equal “X”. 

1205 o Form 8891 - If Annuitant Plan Status Box (SEQ 0140), or Previous U.S. 

Tax Deferral Elect “Yes” Box (SEQ 0150), or U.S. Tax Deferral New 

Elect Box (SEQ 0180) equals “X”, then Current Year Plan 

Contributions (SEQ 0220), Current Year Undistributed Interest 

(SEQ 0230), Current Year Undistributed Ordinary Dividends (SEQ 0240), 

Current Year Undistributed Qualified Dividends (SEQ 0250), Current 

Year Undistributed Capital Gains (SEQ 0260), Current Year Undistrib 

Other Income Total Amount (SEQ 0280) cannot be significant, and 

Current Year Undistrib Other Income List Statement (SEQ 0270) cannot 

be significant, and cannot equal “STMbnn”. 

1206-1214 RESERVED 

1215 o RESERVED -|

1216 o RESERVED 

1217-1220 RESERVED 

1221 o RESERVED

1222 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 368

1223-1227 RESERVED 

1228 o Form 8919 – If Reason Code(s) (SEQ 0050, 0110, 0170, 0230, 0290) or 

Statement Record equals “A”, “B”, or “C” then corresponding IRS 

Determination or Corresp Date Rcvd (SEQ 0060, 0120, 0180, 0240, 0300) 

or Statement Field must equal valid date. 

1229 o Form 8919 – If Employer’s Name (SEQ 0030, 0090, 0150, 0210, 0270) or 

Statement Record are significant, then corresponding Employer’s EIN 

(SEQ 0040, 0100, 0160, 0220, 0280) or Statement Field must be present 

and corresponding Reason Code(s) (SEQ 0050, 0110, 0170, 0230, 0290) 

or Statement Field must present. 

1230 o Form 1040 - When Form 8919 Block (SEQ 1087) equals “X”, Form 8919 

must be present and vice versa. 

1231 o Form 8919 – Wage Recipient Name (SEQ 0010) and Wage Recipient SSN 

(SEQ 0020) must be significant 

1232 o Form 8919 – Wage Recipient SSN (SEQ 0020) on the first Form 8919 must 

equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of Form 

1040. 

1233 o Form 8919 – Wage Recipient SSN (SEQ 0020) on the second Form 8919 

must equal Secondary SSN (SEQ 0030) of Form 1040 and must not be 

equal to Wage Recipient SSN (SEQ 0020) on the first Form 8919. When 

both spouses are filing Form 8919, the Form 8919 for the primary 

taxpayer must precede the Form 8919 for the secondary taxpayer. 

1234 o Form 8930 - SSN of Taxpayer (SEQ 0010) must be significant and equal 

to Primary SSN (SEQ 0010)or Secondary SSN (SEQ 0030) of Form 

1040/1040A. 

1235 o Form 8930 – SSN of Taxpayer (SEQ 0010) on the second Form 8930 must 

be significant and equal to Secondary SSN (SEQ 0030) of Form 

1040/1040A and must not be equal to SSN of Taxpayer (SEQ 0010) on the 

first Form 8930. When both spouses are filing Form 8930, the Form 

8930 for the primary taxpayer must precede the Form 8930 for the 

secondary taxpayer. 

1236 o RESERVED 

 

 

 

1237-1239 RESERVED 

1240 o Tax Form – Bona fide residents of Puerto Rico with income excluded 

under Internal Revenue Code Section 933 should file Form 1040-PR or 

Form 1040-SS to claim Additional Child Tax Credit. 

1241 o Form 1040-SS (PR) – Bona fide residents of Puerto Rico must have at 

least three or more Qualifying Children to be eligible to claim the 

Additional Child Tax Credit. 

1242-1245 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 369

1246 o Form 1040-SS (PR) – Only the following can be present: 

Form 1040-SS (PR) Pages 1 and 2, 499R-2/W-2PR Record, Form W-2, Form 

8888, Authentication Record, Statement Record, and Preparer Note 

Record. State Record cannot be present. 

1247 o Form 1040-SS (PR) – Qualifying Child entries for Additional Child Tax 

Credit must start on Line 1 of the Qualifying Child information. No 

lines may be skipped when completing the Qualifying Child 

information. 

1248 o 

o 

Form 1040-SS (PR) – If any field of the following “Qualifying Child” 

group is significant, then all fields in that group must be 

significant: Qualifying Child First Name, Qualifying Child Last Name, 

Qualifying Child Name Control, Qualifying Child SSN, and 

Relationship. (See Part 2 Record Layouts for Sequence Numbers.) 

Qualifying Child Name Control (SEQ +0172, 0182, 0192, 0202) must be 

in the correct format. (See Section 7.01 for Name Control format.) 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 370

1249 o 

o 

Form 1040-SS (PR) – Qualifying Child First Name (SEQ *0170, 0180, 

0190, 0200) and Qualifying Child Last Name (SEQ +0171, 0181, 0192, 

0201) must contain only alpha characters and spaces. 

NOTE: A space cannot be in the first position of either Qualifying 

Child First Name or Qualifying Child Last Name. 

1250 o Form 1040-SS (PR) – When Qualifying Child SSN (SEQ +0175, 0185, 0195, 

0205) is significant, it must be within the valid ranges of 

SSN/ITIN/ATINs and cannot equal Primary SSN (SEQ 0010) or Secondary 

SSN (SEQ 0030), or another Qualifying Child’s SSN. It must equal all 

numeric characters and cannot equal all zeroes or all nines. Refer 

to Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

1251 o Form 1040-SS (PR) – Relationship (SEQ +0177, 0187, 0197, 0207) 

of Qualifying Child for Additional Child Tax Credit must only equal 

“SON”, DAUGHTER”, “STEPCHILD”, “FOSTER CHILD”, “BROTHER”, “SISTER”, 

“STEPBROTHER”, “STEPSISTER”, “HALF BROTHER”, “HALF SISTER”, 

“GRANDCHILD”, “NIECE”, “NEPHEW”, "NINO", "NINA", "HIJObDEbCRIANZA", 

"HIJAbDEbCRIANZA", "NIETO", "NIETA", "HERMANO", "HERMANA", "SOBRINO", 

"SOBRINA", "HIJO', or "HIJA", and the Qualifying Child’s age must be 

under 17. 

 |

 |

1252 o Form 1040-SS (PR) – At least one 499R-2/W-2PR Record or Form W-2 must 

be present. 

1253 o Form 1040-SS (PR) – SS/Medicare Taxes Withheld (SEQ 1620) must be 

significant, and the amount must equal the total of 499R-2/W-2PR 

Record Social Security Tax Withheld (SEQ 0370), and Medicare Tax 

Withheld (SEQ 0390), and Form W-2 Social Security Tax (SEQ 0150) and 

Medicare Tax Withheld (SEQ 0170). 

1254 o 

o 

o 

o 

Form 1040-SS (PR) – Additional Child Tax Credit (SEQ 1192) of Page 1 

must be significant, and must equal Add Child Tax Credit (SEQ 1630) 

of Page 2, and vice versa. 

Additional Child Tax Credit (SEQ 1192) must be significant, and must 

equal Total Payments (SEQ 1250), and vice versa. 

Additional Child Tax Credit (SEQ 1192) must be significant, and must 

equal Overpaid (SEQ 1260), and vice versa. 

Additional Child Tax Credit (SEQ 1192) of Page 1 must be significant, 

and must equal the sum of Refund (SEQ 1270) and Applied to ES Tax 

(SEQ 1280), and vice versa. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 371

1255 o 

o 

Form 1040-SS (PR) – Employer EIN (SEQ 0200) must be numeric, the 

first two digits of Employer EIN (SEQ 0200) must equal a valid 

District Office Code, Employer Name Control (SEQ 0210) must be 

significant, and 499R-2/W-2PR Indicator (SEQ 0430) must equal “N” or 

“S”. Refer to Attachment 7 for District Office Codes. See Section 

7.05 for Business Name Control format. 

Note: The value “N” (Non-Standard) indicates that the Form 

499R-2/W-2PR was altered, hand-written, or typed, or that a 

cumulative earnings statement or a substitute Form 499R-2/W-2PR was 

used. The value “S” (Standard) identifies a Form 499R-2/W-2PR that 

is a computer-produced print, a Hacienda form, or a Hacienda-approved 

facsimile. 

1256 o 499R-2/W-2PR Record – The following fields must be significant: 

Employer Name (SEQ 0080), Employer Address (SEQ 0100), Employee Name 

(SEQ 0020), Employee Address (SEQ 0030), Employee City (SEQ 0050), 

Employee State (SEQ 0060), and Employee Zip Code (SEQ 0070). 

1257 o 499R-2/W-2PR Record – Employee SSN (SEQ 0190) must equal Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040-SS (PR). 

1258-1260 RESERVED 

1261 o Summary Record – Number of 499R-2/W-2PR Records must equal the number 

of 499R-2/W-2PR Records computed by the IRS. 

1262 o Authentication Record – For each Form 1040-SS (PR) present, when PIN 

Type Code of Authentication Record (SEQ 0008) equals “S” or “O”, 

then the following fields on the Authentication Record must be 

present: 

Primary Date of Birth (SEQ 0010), 

Primary Prior Year Adjusted Gross Income (SEQ 0020) or 

Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) and 

Primary Taxpayer Signature (SEQ 0035). 

 

 

 

1263 o Authentication Record – For each Form 1040-SS (PR) present, 

when PIN Type Code of Authentication Record (SEQ 0008) equals “S” or 

“O”, and Filing Status (SEQ 0130) of Form 1040-SS (PR) is “2”, then 

the following fields on the Authentication Record must be present: 

Spouse Date of Birth (SEQ 0040), 

Spouse Prior Year Adjusted Gross Income (SEQ 0050) or 

Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN 

(SEQ 0060), and 

Spouse Signature (SEQ 0065). 

 

 

 

1264 o Authentication Record – For each Form 1040-SS (PR) present, when PIN 

Type Code of Authentication Record (SEQ 0008) equals “S” 

or “O”, then the Primary Prior Year Adjusted Gross Income SEQ (0020) 

or Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File. 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 372

1265 o Authentication Record – For each Form 1040-SS (PR) present, when PIN 

Type Code of Authentication Record (SEQ 0008) equals “S” or “O”, and 

Filing Status of Form 1040-SS (PR) is “2”, then the Spouse Prior Year 

Adjusted Gross Income (SEQ 0050)or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) on the Authentication 

Record must match the Spouse Prior Year Adjusted Gross Income or 

Spouse Prior Year PIN or Spouse Electronic Filing PIN on the IRS 

Master File. 

 

 

 

 

1266-1269 RESERVED 

1270 o Form 8834 – When Add Column (a) and (b) on Line 11 (SEQ 0410) and/or 

Personal Use Part of Credit (SEQ 0620) are significant, then Year of 

Vehicle 1 (SEQ *0080), Make of Vehicle 1 (SEQ +0090), Model of 

Vehicle 1 (SEQ +0100), Vehicle Identification Number (VIN) (Vehicle 

1) (SEQ +0105) And Date Vehicle Placed in Service 1 (SEQ +0110) must 

also be significant. 

 |

 

 

 

 |

 

 

1271 o Form 8910 - Subtract Line 20 from Line 19 (SEQ 0380) can not be less 

than zero. 

 | 

1272 o Form 8834 - Year of Vehicle 1 (SEQ *0080), Year of Vehicle 2 (SEQ 

0190) must be 2010, 2011 or 2012 if present. 

 

 |

 

1273 o Form 8834 - Date Vehicle Placed in Service (SEQ +0110, 0220) must be 

later than 12/31/2010 and before 01/01/2012 – if present. 

 |

 

 

1274 o Form 8910 - Date vehicle was Placed in Service (SEQ *+0050, and 0140) 

must be later than 12/31/2010 and before 01/01/2012. 

 |

 

 

1275 o Form 8936 - Year of Vehicle 1 (SEQ 0010), Year of Vehicle 2 

(SEQ 0100) must be 2010, 2011 or 2012 if present.

 

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 373

1276 o Form 8936 - Date Vehicle was Placed in Service (SEQ 0040, 0130) must 

be later than 12/31/2010 and before 01/01/2012 if present. 

 |

 

 

1277 o Form 8910 – Year of Vehicle 1 (SEQ *0020), and Year of Vehicle 2 (SEQ 

0110) can not be less than 2010. 

 

 |

 

1278 o Form 8910 – When Add Column (a) and (b) on Line 13 (SEQ 0290) and/or 

Personal Use Part of Credit (SEQ 0390) are significant, then Year of 

Vehicle 1 (SEQ *0020), Make of Vehicle 1 (SEQ +0030), Model of 

Vehicle 1 (SEQ +0040), Vehicle Identification Number (VIN) (Vehicle 

1) (SEQ +0045) And Date Vehicle Placed in Service 1 

(SEQ *+0050) must also be significant.

 |

 

 

1279 o Form 8936 – When Add Cols (a) and (b) on Line 6 (SEQ 0280) and/or 

Personal Use Part of Credit (SEQ 0440) are significant, then Year of 

Vehicle 1 (SEQ *0010), Make of Vehicle 1 (SEQ +0020), Model of 

Vehicle 1 (SEQ +0030), Vehicle Identification Number (VIN) (Vehicle 

1) (SEQ +0035) And Date Vehicle Placed in Service 1 (SEQ +0040) must 

also be significant. 

 |

 |

 |

 |

 |

 |

1280-1290 RESERVED |

1291 o Form 9465 – If Address Ind (SEQ 0095) equals “3” (indicating a 

foreign country), then the following fields must be present: Foreign 

Street Address (SEQ 0082), Foreign City, State or Province, Postal 

Code (SEQ 0084), and Foreign Country (SEQ 0086); and the following 

fields cannot be present: Street Address (SEQ 0050), City (SEQ 0070), 

State Abbreviation (SEQ 0080), and Zip Code (SEQ 0090). 

1292 o Form 9465 – Foreign Street Address (SEQ 0082) is alphanumeric and 

cannot have leading or consecutive embedded spaces. The only special 

characters permitted are space, hyphen (-), and slash (/). 

1293 o Form 9465 – Foreign City, State or Province, Postal Code (SEQ 0084) 

is alphanumeric and cannot have leading or consecutive embedded 

space. The left-most position must contain an alpha or numeric 

character. The only special characters permitted are space, hyphen 

(-), and slash (/). 

1294 o Form 9465 – Foreign Country (SEQ 0086) must be left justified and 

must contain a minimum of three alpha characters. This field cannot 

contain consecutive embedded spaces and must contain only alpha 

characters and spaces. Do not abbreviate the country name. 

1295-1302 RESERVED 

1303 o Form 8862 – If Number of Days Child 1/Child 2/Child 3 Lived in U.S. 

(SEQ 0062, 0072, 0076) is less than 183, then Child 1/Child 2/Child 3 

Date of Birth (SEQ 0082, 0092, 0102) or Child 1/Child 2/Child 3 Date 

of Death (SEQ 0084, 0094, 0104) must be present. 

1304 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 374

1305 o Form 8862 – If Other Person Lived w/Child – Yes (SEQ 0290) equals 

“X”, then at least one of the following must be present: 

• (Child 1) Other Person Name – 1 Child 1 (SEQ 0310) and Other 

Person Relationship – 1 Child 1 (SEQ 0320) 

• (Child 2) Other Person Same as Child 1 (SEQ 0370) or Other 

Person Name – 1 Child 2 (SEQ 0380) and Other Person 

Relationship – 1 Child 2 (SEQ 0390). 

• (Child 3) Other Person Living with Child 3, Same as Child 1 

(SEQ 0440) or Other Person Living with Child 3, Same as Child 2 

(SEQ 0450) or Other Person Name -1 Child 3 (SEQ 0460) and Other 

Person Relationship – 1 Child 3 (SEQ 0470). 

 

 

 

 

 

 

 

 

 

 

1306-1326 RESERVED 

1327 o Authentication Record – For each Form 1040-SS (PR) present, when PIN 

Type Code (SEQ 0008) equals “P”, “S”, or “O”, then Primary Taxpayer 

Signature (SEQ 1321) on the Tax Return must be five digits and cannot 

be all zeros; 

and 

the Primary Taxpayer Signature (SEQ 1321) on the Tax Return must 

match the Primary Taxpayer Signature (SEQ 0035) on the Authentication 

Record. 

1328 o Authentication Record – For each Form 1040-SS (PR) present, when the 

PIN Type Code (SEQ 0008) equals “P”, “S”, or “O” and the Filing 

Status (SEQ 0130) is “2” (Married Filing Jointly), then Spouse 

Signature (SEQ 1324) on the Tax Return must be five digits and cannot 

be all zeros; 

and 

the Spouse Signature (SEQ 1324) on the Tax Return must match the 

Spouse Signature (SEQ 0065) on the Authentication Record. 

1329 o Authentication Record – For each Form 1040-SS (PR), when the PIN Type 

Code (SEQ 0008) equals “P”, “S”, or “O” and the Filing Status 

(SEQ 0130) is “2” (Married Filing Jointly), then the Primary Taxpayer 

Signature (SEQ 0035) and Spouse Signature (SEQ 0065) on the 

Authentication Record must be present. 

1330 o Authentication Record – For each Form 1040-SS (PR), when the PIN Type 

Code (SEQ 0008) equals “P”, the following field must be present; 

Primary Taxpayer Signature (SEQ 0035). 

1331 o RESERVED 

1332 o Authentication Record – For each Form 1040-SS (PR), when the PIN Type 

Code (SEQ 0008) equals “P”, then the following must not be present; 

Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) and Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic 

Filing PIN (SEQ 0060). 

 

 

 

1333-1399 RESERVED 

1400 o Form 4136 - When Nontaxable Use of Gasoline Credit Amount (SEQ 0070) 

is greater than zero, at least one of the following must be 

significant: SEQ 0010 or 0020 or 0040. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 375

1401 o Form 4136 - When Exported Nontaxable Use of Gasoline Cr. Amount 

(SEQ 0090) is greater than zero, then Exported Nontaxable Use of 

Gasoline Gallons (SEQ 0080) must be significant. 

1402 o Form 4136 - When Nontaxable Use of Commercial Aviation Gas Tax Credit 

Amt (SEQ 0180) is greater than zero, then Commercial Aviation 

Gasoline Gallons (SEQ 0170) must be significant. 

1403 o Form 4136 - When Nontaxable Use of Aviation Gas Tax Credit Amount 

(SEQ 0210) is greater than zero, then Nontaxable Use Aviation 

Gasoline Gallons (SEQ 0200) must be significant. 

1404 o Form 4136 - When Exported Nontaxable Use of Aviation Cr. Amount 

(SEQ 0220) is greater than zero, then Exported Nontaxable Use of 

Aviation Gallons (SEQ 0215) must be significant. 

1405 o Form 4136 - When Diesel Fuel for Farming Purposes Cr. Amount 

(SEQ 0307) is greater than zero, then Nontaxable Use of Diesel Fuel 

Gallons (SEQ 0270) or Diesel Fuel for Farming Purposes Gallons 

(SEQ 0303) must be significant. 

1406 o Form 4136 - When Nontaxable Diesel Fuel Train Use Credit Amount 

(SEQ 0320) is greater than zero, then Diesel Fuel Train Use Gallons 

(SEQ 0310) must be significant. 

1407 o Form 4136 - When Diesel Fuel Certain Intercity and Local Bus Use 

Credit Amount (SEQ 0340) is greater than zero, then Diesel Fuel 

Certain Intercity and Local Bus Use Gallons (SEQ 0330) must be 

significant. 

1408 o Form 4136 - When Diesel Fuel Exported Cr. Amount (SEQ 0347) is 

greater than zero, then Diesel Fuel Exported Gallons (SEQ 0343) must 

be significant. 

1409 o Form 4136 - When Kerosene use Farm Cr. Amount (SEQ 0407) is greater 

than zero, then Nontaxable Use of Kerosene Gallons (SEQ 0380) or 

Nontaxable use of Kerosene for Farming Purposes Gallons (SEQ 0399) 

must be significant. 

1410 o Form 4136 - When Kerosene Use in Buses Cr. Amount (SEQ 0416) is 

greater than zero, then Kerosene Use in Buses Gallons (SEQ 0409) must 

be significant. 

1411 o Form 4136 - When Nontaxable Use of Kerosene Exported Cr. Amount 

(SEQ 0420) is greater than zero, then Nontaxable Use of Kerosene 

Exported Gallons (SEQ 0418) must be significant. 

1412 o Form 4136 - When Commercial Aviation Kerosene Cr. Amount 1 (SEQ 0555) 

is greater than zero, then Commercial Aviation Kerosene Gallons 1 

(SEQ 0550) must be significant. 

1413 o Form 4136 - When Commercial Aviation Kerosene Cr. Amount 2 (SEQ 0565) 

is greater than zero, then Commercial Aviation Kerosene Gallons 2 

(SEQ 0560) must be significant. 

1414 o Form 4136 - When Use of Undyed Diesel by State or Local Gov Cr. 

Amount (SEQ 0625) is greater than zero, then Use of Undyed Diesel by 

State or Local Gov Gallons (SEQ 0620) must be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 376

1415 o Form 4136 - When Use Undyed Diesel Intercity Buses Amount (SEQ 0640) 

is greater than zero, then Use Undyed Diesel Intercity Buses Gallons 

(SEQ 0635) must be significant. 

1416 o Form 4136 - When Sales by Vendors of Undyed Kerosene Credit Amount 

(SEQ 0680) is greater than zero, then at least one of the following 

must be significant: SEQ 0660 or 0670. 

1417 o Form 4136 - When Undyed Kerosene Use in Certain Buses Amount 

(SEQ 0695) is greater than zero, then Undyed Kerosene Use in Certain 

Buses Gallons (SEQ 0685) must be significant. 

1418 o Form 4136 - When Used in Commercial Aviation Amount Type 1 (SEQ 0725) 

is greater than zero, then Used in Commercial Aviation Gallons Type 1 

(SEQ 0715) must be significant. 

1419 o Form 4136 - When Other Use in Commercial Aviation Cr. Amount Type 2 

(SEQ 0750) is greater than zero, then Other Use in Commercial 

Aviation Credit Gallons Type 2 (SEQ 0745) must be significant. 

1420 o Form 4136 - When Nonexempt Use Cr. Amount (SEQ 0757) is greater than 

zero, then Nonexempt Use Gallons (0755) must be significant. 

1421 o Form 4136 - When Other Nontaxable Use Cr. Amount 1 (SEQ 0764) is 

greater than zero, then Other Nontaxable Use Gallons 1 (SEQ 0760) 

must be significant. 

1422 o Form 4136 - When Other Than Taxable Use Amount 2 (SEQ 0775) is 

greater than zero, then Other Than Taxable Use Gallons 2 (SEQ 0770) 

must be significant. 

1423-1424 RESERVED 

1425 o Form 4136 – When Noncomm Aviation Kerosene Cr. Amount 2 (SEQ 0825) is 

greater than zero, Noncomm Aviation Kerosene Gallons 2 (SEQ 0815) 

must be significant. 

1426-1428 RESERVED 

1429 o Form 4136 - When Alcohol Mixtures Ethanol Amount (SEQ 0970) is 

greater than zero, then Alcohol Mixture Ethanol Gallons (SEQ 0960) 

must be significant. 

1430 o Form 4136 - When Alcohol Mixtures Other Than Ethanol Amount 

(SEQ 0990) is greater than zero, then Alcohol Mixtures Other Than 

Ethanol Gallons (SEQ 0980) must be significant. 

1431 o Form 4136 - When Biodiesel Mix Amount (SEQ 3030) is greater than 

zero, then Biodiesel Mix Gallons (SEQ 3020) must be significant. 

1432 o Form 4136 - When Agri-biodiesel Mix Amount (SEQ 3050) is greater than 

zero, then Agri-biodiesel Mix Gallons (SEQ 3040) must be significant. 

1433 o Form 4136 - When Renewable Diesel Mix Cr. Amount (SEQ 3070) is 

greater than zero, then Renewable Diesel Mix Gallons (SEQ 3060) must 

be significant. 

1434 o Form 4136 - When LPG Cr. Amount (SEQ 3220) is greater than zero, then 

LPG Gallons (SEQ 3210) must be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 377

1435 o Form 4136 - When P Series Fuels Cr. Amount (SEQ 3280) is greater than 

zero, then P Series Fuels Gallons (SEQ 3260) must be significant. 

1436 o Form 4136 - When Compressed Natural Gas Cr. Amount (SEQ 3340) is 

greater than zero, then Compressed Natural Gas Gallons (SEQ 3320) 

must be significant. 

1437 o Form 4136 - When Liquefied Hydrogen Cr. Amount (SEQ 3400) is greater 

than zero, then Liquefied Hydrogen Gallons (SEQ 3380) must be 

significant. 

1438 o Form 4136 - When Liquid Fuel from Coal Cr. Amount (SEQ 3460) is 

greater than zero, then Liquid Fuel from Coal Gallons (SEQ 3440) must 

be significant. 

1439 o Form 4136 - When Nontaxable Liquid Fuel Credit Amount (SEQ 3520) 

is greater than zero, then Nontaxable Liquid Fuel Gallons (SEQ 3500) 

must be significant. 

1440 o Form 4136 - When Liquefied Natural Gas Cr. Amount (SEQ 3580) is 

greater than zero, then Liquefied Natural Gas Gallons (SEQ 3560) must 

be significant. 

1441 o Form 4136 - When LPG Credit Cr. Amount (SEQ 3640) is greater than 

zero, then LPG Gallons (SEQ 3620) must be significant. 

1442 o Form 4136 - When P Series Fuels Cr. Amount (SEQ 3680) is greater than 

zero, then P Series Fuels Gallons (SEQ 3660) must be significant. 

1443 o Form 4136 - When Compressed Natural Gas Cr. Amount (SEQ 3720) is 

greater than zero, then Compressed Natural Gas Gallons (SEQ 3700) 

must be significant. 

1444 o Form 4136 - When Liquefied Hydrogen Cr. Amount (SEQ 3760) is greater 

than zero, then Liquefied Hydrogen Gallons (SEQ 3740) must be 

significant. 

1445 o Form 4136 - When Liquid Fuel from Coal Cr. Amount (SEQ 3800) is 

greater than zero, then Liquid Fuel from Coal Gallons (SEQ 3780) must 

be significant. 

1446 o Form 4136 - When Liquid Fuel Credit Amount (SEQ 3840) is greater than 

zero, then Liquid Fuel Gallons (SEQ 3820) must be significant. 

1447 o Form 4136 - When Liquefied Natural Gas Cr. Amount (SEQ 3880) is 

greater than zero, then Liquefied Natural Gas Gallons (SEQ 3860) must 

be significant. 

1448 o Form 4136 - When Diesel Fuel for State or Local Government Cr. Amount 

(SEQ 3940) is greater than zero, then Diesel Fuel for State or Local 

Government Gallons (SEQ 3920) must be significant. 

1449 o Form 4136 - When Kerosene Fuel Sold for State or Local Government Cr. 

Amount (SEQ 3980) is greater than zero, then Kerosene Fuel Sold for 

State or Local Government Gallons (SEQ 3960) must be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 378

1450 o Form 4136 - When Kerosene Use in Aviation for State or Local 

Government Cr. Amount (SEQ 4020) is greater than zero, then Kerosene 

Use in Aviation for State or Local Government Gallons (SEQ 4000) must 

be significant. 

1451 o Form 4136 – When Liquefied Gas Derived from Biomass Credit Amount 

(SEQ 3587) is greater than zero, then Liquefied Gas Derived from 

Biomass Gas Gallons (SEQ 3585) must be significant. 

1452 o RESERVED 

1453 o Form 4136 - When Diesel-Water Fuel Emulsion Nontaxable Cr. Amount 

(SEQ 4160) is greater than zero, then Diesel-Water Fuel Emulsion 

Nontaxable Gallons (SEQ 4140) must be significant. 

1454 o Form 4136 - When Diesel-Water Exported Cr. Amount (SEQ 4200) is 

greater than zero, then Diesel-Water Fuel Exported Gallons (SEQ 4180) 

must be significant. 

1455 o Form 4136 - When Diesel-Water Fuel Emulsion Blending Cr. Amount 

(SEQ 4260) is greater than zero, then Diesel-Water Fuel Emulsion 

Blending Gallons (SEQ 4240) must be significant. 

1456 o Form 4136 - When Exported Dyed Diesel Fuel Cr. Amount (SEQ 4300) is 

greater than zero, then Exported Dyed Fuel Gallons (SEQ 4280) must be 

significant. 

1457 o Form 4136 - When Exported Dyed Kerosene Cr. Amount (SEQ 4340) is 

greater than zero, then Exported Dyed Kerosene Gallons (SEQ 4320) 

must be significant. 

1458 o Form 4136 – When LUST Tax on Aviation Fuel Cr. Amt. (SEQ 0230) is 

greater than zero, then LUST Tax on Aviation Fuel Gallons (SEQ 0225) 

must be significant. 

1459 o Form 4136 – When LUST Tax on Kerosene Cr. Amt. (SEQ 0605)) is greater 

than zero, then LUST Tax on Kerosene Gallons (SEQ 0600) must be 

significant. 

1460 o Form 4136 – When LUST Tax on Kerosene Foreign Trade Cr. Amt. 

(SEQ 0785) is greater than zero, then LUST Tax on Kerosene Foreign 

Trade Gallons (SEQ 0780) must be significant. 

1461 o Form 4136 – When Liquefied Gas Derived from Biomass Credit Amount 

(SEQ 3883) is greater than zero, then Liquefied Gas Derived from 

Biomass Gallons (SEQ 3881) must be significant. 

1462 o Form 4136 – When Compressed Gas Derived from Biomass Credit Amount 

(SEQ 3887) is greater than zero, then Compressed Gas Derived from 

Biomass Gallons (SEQ 3885) must be significant. 

1463-1464 RESERVED 

1465 o Form 4136 – When Evidence of Dyed Diesel Fuel Exception Box 

(SEQ 0250) equals “X”, Evidence of Dyed Diesel Fuel Explanation 

(SEQ 0240) must equal “STMbnn”, and vice versa. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 379

1466 o Form 4136 – When Evidence of Dyed Kerosene Box (SEQ 0360) equals “X”, 

Evidence of Dyed Kerosene Explanation (SEQ 0350) must equal “STMbnn”, 

and vice versa. 

1467 o Form 4136 - When Evidence of Dyed Diesel Fuel Exception Box 

(SEQ 0615) equals “X”, Evidence of Dyed Diesel Fuel Explanation 

(SEQ 0610) must equal “STMbnn”, and vice versa. 

1468 o Form 4136 - When Evidence of Dyed Kerosene Exception Box 

(SEQ 0655) equals “X”, Evidence of Dyed Kerosene Explanation 

(SEQ 0650) must equal “STMbnn”, and vice versa. 

1469 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 380

1470 o Form 4136 – When Form 4136 is present, the following “credit amount” 

fields cannot be negative, and their sum must equal Total Income Tax 

Credit Amount (SEQ 4360): 

 Nontaxable Use of Gasoline Credit Amount (SEQ 0070), 

 Exported Nontaxable Use of Gasoline Cr. Amount (SEQ 0090), 

 Nontaxable Use of Commercial Aviation Gas Cr Amt (SEQ 0180), 

 Nontaxable Use of Aviation Gas Tax Credit Amt (SEQ 0210), 

 Exported Nontaxable Use of Aviation Cr. Amount (SEQ 0220), 

 LUST Tax on Aviation Fuel Cr. Amt (SEQ 0230), 

 Diesel Fuel for Farming Purposes Cr. Amount (SEQ 0307), 

 Nontaxable Diesel Fuel Train Use Credit Amt (SEQ 0320), 

 Diesel Fuel Certain Intercity & Bus Use Credit Amt (SEQ 0340), 

 Diesel Fuel Exported Cr. Amount (SEQ 0347), 

 Kerosene Use Farm (SEQ 0407), 

 Kerosene Use in Buses Cr. Amount (SEQ 0416), 

 Nontaxable Use of Kerosene Exported Cr. Amt (SEQ 0420), 

 Nontaxable Kerosene Aviation Rate 1 (SEQ 0435), 

 Nontaxable Kerosene Aviation Rate 2 (SEQ 0450), 

 Commercial Aviation Kerosene Amount 1 (SEQ 0555), 

 Commercial Aviation Kerosene Amount 2 (SEQ 0565), 

 Use of Nontaxable Aviation Kerosene Amt Type 1 (SEQ 0580), 

 Use of Nontaxable Aviation Kerosene Amt Type 2 (SEQ 0595), 

 LUST Tax on Kerosene Cr. Amt (SEQ 0605), 

 Use of Undyed Diesel by State or Local Cr Amount (SEQ 0625), 

 Use Undyed Diesel Intercity Buses Amount (SEQ 0640), 

 Sales by Vendors of Undyed Kerosene Credit Amount (SEQ 0680), 

 Undyed Kerosene Use in Certain Buses Amount (SEQ 0695), 

 Use in Commercial Aviation Amount Type 1 (SEQ 0725), 

 Other Use in Commercial Aviation Cr. Amount Type 2 (SEQ 0750), 

 Nonexempt use Credit Amount (SEQ 0757), 

 Other Nontaxable Use Cr. Amount 1 (SEQ 0764), 

 Other Nontaxable Use Cr. Amount (SEQ 0775), 

 LUST Tax on Kerosene Foreign Trade Cr. Amt. (SEQ 0785), 

 and Alcohol Mixtures Ethanol Cr. Amount (SEQ 0970), 

 Alcohol Mixtures Other Than Ethanol Cr. Amount (SEQ 0990), 

 Biodiesel Mix Amount (SEQ 3030), 

 Agri-Biodiesel Mix Amount (SEQ 3050), 

 Renewable Diesel Mix Cr. Amount (SEQ 3070), 

 LPG Cr. Amount (SEQ 3220), 

 P Series Fuels Cr. Amount (SEQ 3280), 

 Compressed Natural Gas Cr. Amount (SEQ 3340), 

 Liquefied Hydrogen Cr. Amount (SEQ 3400), 

 Liquid Fuel from Coal Cr. Amount (SEQ 3460), 

 Nontaxable Liquid Fuel Cr. Amount (SEQ 3520), 

 Liquefied Natural Gas Cr. Amounts (SEQ 3580), 

 Liquefied Gas Derived from Biomass Credit Amount (SEQ 3587), 

 LPG Cr. Amount (SEQ 3640), 

 P Series Fuel Cr. Amount (SEQ 3680), 

 Compressed Natural Gas Cr. Amount (SEQ 3720), 

 Liquefied Hydrogen Cr. Amount (SEQ 3760), 

 Liquid Fuel from Coal Cr. Amount (SEQ 3800), 

 Liquid Fuel Credit Amount (SEQ 3840), 

 Liquefied Natural Gas Cr. Amount (SEQ 3880), 

 Liquefied Gas Derived from Biomass Credit Amount (SEQ 3883), 

 Compressed Gas Derived from Biomass Credit Amount (SEQ 3887), 

Diesel Fuel for State or Local Government Cr. Amount (SEQ 3940), 

Kerosene Fuel Sold for State or Local Government Cr. Amount 

 (SEQ 3980), 

Kerosene Use in Aviation for State or Local Government Cr. Amount 

 (SEQ 4020), 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 381

1470 CONTINUED 

 Diesel–Water Fuel Emulsion Nontaxable Cr. Amount (SEQ 4160), 

 Diesel-Water Exported Cr. Amount (SEQ 4200), 

 Diesel-Water Fuel Emulsion Blending Cr. Amount (SEQ 4260), 

 Exported Dyed Diesel Fuel Cr. Amount (SEQ 4300), 

 Exported Dyed Kerosene Cr. Amount (SEQ 4340). 

1471-1472 RESERVED 

1473 o Form 4136 - When Nontaxable Use of Gasoline Gallons (SEQ 0040) is 

positive, Nontaxable Use of Gasoline Type (SEQ 0030) must be 

significant. 

1474 o Form 4136 - When Nontaxable Use of Aviation Gasoline Gallons 

(SEQ 0200) is positive, Nontaxable Use of Aviation Gasoline Type 

(SEQ 0190) must be significant. 

1475 o Form 4136 - When Nontaxable Use of Diesel Fuel Gallons (SEQ 0270) is 

positive, Nontaxable Use of Diesel Fuel Type (SEQ 0260) must be 

significant. 

1476 o Form 4136 - When Nontaxable Use of Kerosene Gallons (SEQ 0380) is 

positive, Nontaxable Use of Kerosene Type (SEQ 0370) must be 

significant. 

1477 o Form 4136 - When Other Nontaxable Use Gallons 1 (SEQ 0760) is 

positive, Other Nontaxable Use Type 1 (SEQ 0759) must be significant. 

1478 o Form 4136 - When Other Nontaxable Use Gallons 2 (SEQ 0770) is 

positive, Other Nontaxable Use Type 2 (SEQ 0768) must be significant. 

1479 o RESERVED 

1480 o Form 4136 - When LPG Gallons (SEQ 3210) is positive, then LPG Use 

Type (SEQ 3200) must be significant. 

1481 o Form 4136 - When P Series Fuels Gallons (SEQ 3260) is positive, then 

P Series Fuels Use Type (SEQ 3240) must be significant. 

1482 o Form 4136 - When Compressed Natural Gas Gallons (SEQ 3320) is 

positive, then Compressed Natural Gas Use Type (SEQ 3300) must be 

significant. 

1483 o Form 4136 - When Liquefied Hydrogen Gallons (SEQ 3380) is positive, 

then Liquefied Hydrogen Use Type (SEQ 3360) must be significant. 

1484 o Form 4136 - When Liquid Fuel from Coal Gallons (SEQ 3440) is 

positive, then Liquid Fuel from Coal Use Type (SEQ 3420) must be 

significant. 

1485 o Form 4136 - When Nontaxable Liquid Fuel (SEQ 3500) is positive, then 

Nontaxable Liquid Fuel Use Type (SEQ 3480) must be significant. 

1486 o Form 4136 - When Liquefied Natural Gas Gallons (SEQ 3560) is 

positive, then Liquefied Natural Gas Use Type (SEQ 3540) must be 

significant. 

1487-1488 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 1, 2011 Part 1 Page 382

1489 o Form 4136 - When Diesel-Water Fuel Emulsion Nontaxable Gallons 

(SEQ 4140) is positive, then Diesel-Water Fuel Emulsion Nontaxable 

Use Type (SEQ 4120) must be significant. 

1490 o Form 4136 - When either Use of Undyed Diesel by State or Local Gov 

Credit Amount (SEQ 0625) or Use Undyed Diesel Intercity Buses Credit 

Amount (SEQ 0640) is positive, Undyed Diesel Fuel Registration No. 

(SEQ 0608) must be significant. 

1491 o Form 4136 - When either Sales by Vendors of Undyed Kerosene Credit 

Amount (SEQ 0680) or Undyed Kerosene Use in Certain Buses Credit 

Amount (SEQ 0695) is positive, Undyed Kerosene Registration No. 

(SEQ 0645) must be significant. 

1492 o Form 4136 - When either Use in Commercial Aviation Cr. Amount Type 1 

(SEQ 0725), Other Use in Commercial Aviation Cr. Amount Type 2 

(SEQ 0750), Nonexempt Use Cr. Amount (SEQ 0757), Other Nontaxable Use 

Cr. Amount 1 (SEQ 0764) or Other Nontaxable Use Amount 2 (SEQ 0775) 

is positive, Sales by Vendors of Kerosene for use of Aviation 

Registration No. (SEQ 0705) must be significant. 

1493 o Form 4136 - When Nontaxable Aviation Kerosene Amt Type 1 (SEQ 0580) 

is greater than zero, then Nontaxable Aviation Kerosene Gal Type 1 

(SEQ 0575) must be significant. 

1494 o Form 4136 - When Nontaxable Aviation Kerosene Amt Type 2 (SEQ 0595) 

is greater than zero, then Nontaxable Aviation Kerosene Gal Type 2 

(SEQ 0590) must be significant. 

1495 o Form 4136 - When either Alcohol Mixtures Ethanol Amount (SEQ 0970) or 

Alcohol Mixtures Other Than Ethanol Amount (SEQ 0990) is positive, 

Alcohol Fuel Mixture Registration No. (SEQ 0950) must be significant. 

1496 o Form 4136 - When either Biodiesel Mix Cr. Amount (SEQ 3030), 

Agri-Biodiesel Mix Cr. Amount (SEQ 3050) or Renewable Diesel Mix Cr. 

Amount (SEQ 3070) is positive, Biodiesel Mixture Registration No. 

(SEQ 3010) must be significant. 

1497 o Form 4136 - When either LPG Cr. Amount (SEQ 3640), P Series Fuel Cr. 

Amount (SEQ 3680), Compressed Natural Gas Cr. Amount (SEQ 3720), 

Liquefied Hydrogen Cr. Amount (SEQ 3760), Liquid Fuel from Coal Cr. 

Amount (SEQ 3800), Liquid Fuel Cr. Amount (SEQ 3840), Liquefied Gas 

Derived from Biomass Credit Amount (SEQ 3883), Compressed Gas 

Derived from Biomass Credit Amount (SEQ 3887), or Liquefied Natural 

Gas Cr. Amounts (SEQ 3880) is positive, Alternative Fuel Cr. 

Registration No. (SEQ 3600) must be significant. 

1498 o Form 4136 - When either Diesel Fuel for State or Local Government Cr. 

Amount (SEQ 3940), Kerosene Fuel Sold for State or Local Government 

Cr. Amount (SEQ 3980) or Kerosene Use in Aviation for State or Local 

Government Cr. Amount (SEQ 4020) is positive, Registration Credit 

Card Issuers Registration No. (SEQ 3900) must be significant. 

1499 o Form 4136 - When Diesel-Water Fuel Emulsion Blending Cr. Amount 

(SEQ 4260) is positive, Diesel-Water Fuel Emulsion Blending Cr. 

Amount Registration No. (SEQ 4220) must be significant. 

1500-9999 RESERVED 
ATTACHMENT 2

ACCEPTABLE ABBREVIATIONS 

Publication 1346 October 1, 2011 Part 1 Page 383

Word Abbreviation Word Abbreviation

Air Force Base AFB Northeast, N.E. NE 

And & Northwest, N.W. NW 

Apartment APT One-fourth, or 

Avenue AVE One-quarter 1/4 * 

Boulevard BLVD One-half 1/2 * 

Building BLDG Parkway PKY 

Care Of, or Place PL 

 In Care Of % Post Office Box, or 

Circle CIR P.O. Box PO BOX 

Court CT Road RD 

Drive DR Route, Rte. RT 

East E R.D., Rural Delivery, 

Fort FT RFD, R.F.D., R.R., or 

General Delivery GEN DEL Rural Route RR 

Heights HTS South S 

Highway HWY Southeast, S.E. SE 

Island IS Southwest, S.W. SW 

Junction JCT Square SQ 

Lane LN Street ST 

Lodge LDG Terrace TER 

North N West W 

* (For all fractions, enter a space before and after the number, e.g., 

 1012 1/2 ST) 

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

Catalogue #11046E, State Abbreviations, Major City Codes and Address Abbreviations. 
ATTACHMENT 3

STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP CODES 

Publication 1346 October 1, 2011 Part 1 Page 384

State Abbr. Zip Code State Abbr. Zip Code

Alabama AL 350nn-352nn Michigan MI 480nn-499nn 

 354nn-369nn Minnesota MN 550nn-567nn 

Alaska AK 995nn-999nn Mississippi MS 386nn-397nn 

Arizona AZ 850,851nn-853nn Missouri MO 630nn-658nn 

 855nn-857nn Montana MT 590nn-599nn 

 859nn-860nn Nebraska NE 680nn-693nn 

 863nn-865nn Nevada NV 889nn-898nn 

Arkansas AR 716nn-729nn, New Hampshire NH 030nn-038nn 

 75502 New Jersey NJ 070nn-089nn 

California CA 900nn-908nn, New Mexico NM 870nn-884nn 

 910nn-928nn New York NY 004nn, 005nn, 

 930nn-961nn 06390, 

Colorado CO 800nn-816nn 100nn-149nn 

Connecticut CT 060nn-069nn North Carolina NC 270nn-289nn 

Delaware DE 197nn-199nn North Dakota ND 580nn-588nn 

District of DC 200nn-205nn Ohio OH 430nn-459nn 

 Columbia Oklahoma OK 730nn-732nn, 

Florida FL 320nn-339nn, 734nn-749nn 

 341nn, 342nn, Oregon OR 970nn-979nn 

 344nn, 346nn, Pennsylvania PA 150nn-196nn 

 347nn, 349nn Rhode Island RI 028nn, 029nn 

Georgia GA 300nn-319nn, South Carolina SC 290nn-299nn 

 398nn, 399nn South Dakota SD 570nn-577nn 

Hawaii HI 967nn, 968nn Tennessee TN 370nn-385nn 

Idaho ID 832nn-838nn Texas TX 733nn, 73949, 

Illinois IL 600nn-629nn 750nn-799nn, 885nn 

Indiana IN 460nn-479nn Utah UT 840nn-847nn 

Iowa IA 500nn-528nn Vermont VT 050nn-054nn, 

Kansas KS 660nn-679nn 056nn-059nn 

Kentucky KY 400nn-427nn, Virginia VA 20041, 201nn, 

 45275 20301, 20370, 

Louisiana LA 700nn-714nn, 220nn-246nn 

 71749 Washington WA 980nn-986nn, 

Maine ME 03801, 988nn-994nn 

 039nn-049nn West Virginia WV 247nn-268nn 

Maryland MD 20331, Wisconsin WI 49936, 

 206nn-219nn 530nn-549nn 

Massachusetts MA 010nn-027nn, Wyoming WY 820nn-834nn 

 055nn 
ATTACHMENT 3

STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP CODES 

Publication 1346 October 1, 2011 Part 1 Page 385

U.S. Possession Abbr. Zip Code 

American Samoa AS 96799 

Guam GU 9691n, 9692n or 

 9693n 

Commonwealth of the MP 9695n 

Northern Mariana Islands 

Puerto Rico PR 006nn, 007nn, 

 009nn 

 

U.S. Virgin Islands VI 008nn 
ATTACHMENT 4

APO/DPO/FPO CITY/STATE/ZIP CODES FOR MILITARY 

OVERSEAS ADDRESSES

Publication 1346 October 1, 2011 Part 1 Page 386

City State Zip Code

APO, DPO or FPO AA 340nn 

APO, DPO or FPO AE 090nn-098nn 

APO, DPO or FPO AP 962nn-966nn 

 
ATTACHMENT 5

COMMUNITY PROPERTY STATE ABBREVIATIONS 

Publication 1346 October 1, 2011 Part 1 Page 387

Community Property States State Abbreviations

 Arizona AZ 

 California CA 

Idaho ID 

Louisiana LA 

New Mexico NM 

Nevada NV 

 Texas TX 

 Washington WA 

 Wisconsin WI 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 1, 2011 Part 1 Page 388

1. Paid Preparer

 In accordance with IRS regulations (REG-134235-08), paid tax return preparers 

must use a Preparer Tax Identification Number (PTIN) issued by the Internal 

Revenue Service (IRS) to identify themselves in the paid preparer section of the 

tax return. They no longer have the option to use an SSN in lieu of the PTIN. 

 To facilitate compliance with the new requirement, the IRS has revised the 

“Preparer’s SSN or PTIN” line of various tax forms, including the Form 1040 

 series. 

 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. 

 If the return was prepared by a paid preparer, then fields 1340 through 1420 of 

the tax form record must be completed, with the following exceptions: 

 a. Self-Employed 

 If the paid preparer is self-employed, then SEQ 1350 (Preparer 

 Self-Employment Indicator) should equal "X", and either SEQ 1360 (Preparer 

TIN/Preparer EIN) or SEQ 1380 (Preparer Firm EIN) should be present. 

 b. Employee of Preparer Firm 

 If the paid preparer is not self-employed, then SEQ 1350 (Preparer 

Self-Employment Indicator) should be blank and SEQ 1360 (Preparer 

 TIN/Preparer EIN) or SEQ 1380 (Preparer Firm EIN) should be present. 

2. Non-Paid Preparer Field for IRS-Sponsored Programs

 The Non-Paid Preparer field on the tax form (Form 1040, Form 1040A, and 

Form 1040EZ) should only contain an entry when the related paper tax return 

 was prepared or reviewed through an IRS tax assistance program. These include 

Self-Help and Outreach Programs, as well as the taxpayer assistance "walk-in" 

program in the district offices. 

 When a return is prepared or reviewed in one of these programs, a literal value 

identifying the specific program or special aspect of the program is either 

stamped and/or written in the Paid Preparer Information section of the tax form. 

 If one of the following literal values appears in the Paid Preparer Information 

section of the paper return, enter that literal value in SEQ 1338 (Non-Paid 

Preparer) of the tax form record: 

 

 "IRS-PREPARED" 

 "IRS-REVIEWED" 

 

 In all other cases, enter blanks for fixed format or omit the field for variable 

format. 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 1, 2011 Part 1 Page 389

 Non-Paid Preparer Field for IRS-Sponsored Programs (CONTINUED)

For the VITA and Tax Counseling for the Elderly Non-Paid Preparer IRS-Sponsored 

 Programs, the literal values "VITA" and "TCE" will no longer be input to denote 

 that a tax return was prepared through one of these programs. The record layout 

 has been changed to remove the "VITA" and "TCE" values. 

 

The tax returns prepared in the VITA and Tax Counseling for the Elderly Non-Paid 

 Preparer IRS-Sponsored Programs will be identified by a site identification 

 number. The composition of the site identification number is in the Preparer's 

 Tax Identification Number (PTIN) format. The site identification number will be 

 entered in the PTIN field for electronically filed tax returns. 

 

 

 3. Self-Prepared Returns

 If the taxpayer prepared the return or if the return was prepared by another 

person who was not paid to prepare the return, such as a friend or a relative, 

the Non-Paid Preparer field should be left blank. 

 4. Electronic Return Originators (ERO's)

 a. Collectors Who Do Not Change Data 

 Some Electronic Return Originators who are not the paid preparer are 

erroneously entering their identifying information in the Paid Preparer 

fields of the tax form. The fact that a taxpayer is paying a fee to have the 

return filed electronically does not mean that the ERO is the paid preparer 

of the return. 

 b. Collectors Who Change Data 

 However, if the ERO changes the taxpayer's entries or computation on the 

return in a substantive manner (see Publication 1345), then the ERO is 

considered the paid preparer of the return and must enter his/her identifying 

information in the Paid Preparer fields of the tax form. This also applies 

when the return was originally prepared by a paid preparer and the ERO makes 

substantive changes to the original return information. 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 1, 2011 Part 1 Page 390

-Continued - 

5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return 

Electronic Return Originators (EROs) can e-file individual income tax returns only 

if the returns are signed electronically using either the Self-Select or the 

Practitioner PIN method. EROs will use Form 8453, U.S. Individual Income Tax 

Transmittal for an IRS e-file Return, to transmit supporting documents that are 

required to be submitted to the IRS. 

Form 8453 should only be filed if you are attaching one or more of the following 

forms or supporting documents: 

• Appendix A, Statement by Taxpayer Using the Procedures in Rev. Proc. 2009-20 to 

 Determine a Theft Loss Deduction Related to a Fraudulent Investment Arrangement 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 

(or equivalent contemporaneous written acknowledgment) 

• Form 2848, Power of Attorney and Declaration of Representative (or POA that 

states that the agent is granted authority to sign the return) 

• Form 3115, Application for Change in Accounting Method 

• Form 3468, Investment Credit – Attach a copy of the first page of NPS 

Form 10-168a, Historic Preservation Certification Application (Part 2 – 

Description of Rehabilitation), with an indication that it was received 

by the Department of the Interior or the State Historic Preservation 

Officer, together with proof that the building is a certified historic 

structure (or that such status has been requested) 

• Form 4136, Credit for Federal Tax Paid on Fuels – Attach the Certificate 

for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a 

certificate from the provider identifying the product as renewable diesel 

and, if applicable, a statement from the reseller 

• Form 5713, International Boycott Report • Form 8283, Noncash Charitable Contributions, Section A, (if any statement 

or qualified appraisal is required) or Section B, Donated Property, and 

any related attachments (including any qualified appraisal or partnership 

Form 8283) 

• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by 

Custodial Parent (or certain pages from a divorce decree or separation 

agreement, that went into effect after 1984 and before 2009)(see instructions) 

• Form 8858, Information Return of U.S. Persons With Respect To Foreign 

Disregarded Entities • Form 8864, Biodiesel and Renewable Diesel Fuels Credit – Attach the 

Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller 

 or a certificate from the provider identifying the product as renewable diesel 

 and, if applicable, a statement from the reseller 

• Form 8885, Health Coverage Tax Credit, and all required attachments • Schedule 8949, Continuation Sheet for Schedule D (Form 1040) (or a statement 

with the same information, if you elect not to include your transactions on the 

electronic short-term capital gain (loss) or long-term capital gain (loss) 

records 

NOTE: Paper Document Indicator(s) must be entered in the appropriate 

field(s) of the Summary Record. 

 

 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 1, 2011 Part 1 Page 391

-Continued - 

5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS 

e-file Return (continued)

Do NOT attach Forms W-2, W-2G and 1099-R to the Form 8453 that is mailed to the 

IRS. Authorized IRS e-file Providers are required to retain copies of Forms W2, W-2G, W-2GU and 1099-R with their records. Form 8822, Change of Address, 

Form 8379, Injured Spouse Claim and Allocation, or Form 9465, Installment 

Agreement Request, should not be attached to Form 8453. 

 

An Authorized IRS e-file Provider must mail required Form(s) 8453 to the Austin 

Submission Processing Center within three business days after receiving 

acknowledgment that the return was accepted by IRS. Send Form(s) 8453 to the 

mailing address below: 

INTERNAL REVENUE SERVICE 

ATTN: SHIPPING AND RECEIVING, 0254 

RECEIPT AND CONTROL BRANCH 

AUSTIN, TX 73344-0254 
ATTACHMENT 7

EIN PREFIXES 

Publication 1346 October 1, 2011 Part 1 Page 392

The first two digits of a valid Employer Identification Number (EIN) must 

equal one of the EIN prefixes listed below: 

EINs Prefixes 

 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. 

 
ATTACHMENT 8

Publication 1346 October 1, 2011 Part 1 Page 

 VALID TWO-DIGIT ELECTRONIC FILING IDENTIFICATION NUMBER (EFIN) PREFIX CODES 

LISTED BY SUBMISSION PROCESSING CENTERS 

 JANUARY 2011 – OCTOBER 2011 RETURN TRANSMISSIONS | 

Foreign and U.S. Possession addresses, returns containing U.S. Possession forms, or Forms 2555/2555EZ, 

Forms 8833, Forms 8854 or Forms 8891 must be batched to Austin. 

Fed/State and State-only returns must be batched by state return. 

Federal returns must be batched by the first two digits of ERO EFIN or by address of online Taxpayer. 

ANDOVER SPC AUSTIN SPC FRESNO SPC 

SITE DESIGNATOR - C SITE DESIGNATOR - E SITE DESIGNATOR – H 

01 Augusta ME 42 Des Moines IA 30 Laguna Niguel CA 

02 Portsmouth NH 45 Fargo ND 33 Laguna Niguel CA 

03 Burlington VT 46 Aberdeen SD 68 Sacramento CA 

04 Boston MA 47 Omaha NE 77 San Jose CA 

05 Providence RI 63 Birmingham AL 81 Helena MT 

06 Hartford CT 64 Jackson MS 82 Boise ID 

11 

12 

Brooklyn 

Brooklyn 

NY 

NY 66 U.S. Possessions 83 Cheyenne WY 

13 

26 

Manhattan 

Manhattan 

NY 

NY 71 Little Rock AR 86 Phoenix AZ 

13 

26 

APO/DPO/FPO – NY 

APO/DPO/FPO – NY 

AE 

AE 72 New Orleans LA 87 Salt Lake City UT 

14 Albany NY 73 Oklahoma City OK 88 Las Vegas NV 

16 Buffalo NY 

74 

70 

Austin 

Austin 

TX 

TX 91 Seattle WA 

20 Newark NJ 75 Dallas TX 92 Anchorage AK 

22 Newark NJ 

76 

79 

Houston 

Houston 

TX 

TX 93 Portland OR 

23 

24 

Philadelphia 

Philadelphia 

PA 

PA 80 Dallas TX 94 San Francisco CA 

25 Pittsburgh PA 84 Denver CO 94 

APO/DPO/FPO San 

Francisco AP 

51 Wilmington DE 85 Albuquerque NM 95 Los Angeles CA 

52 

27 

Baltimore 

Baltimore 

MD 

MD 98 International 96 Los Angeles CA 

54 Richmond VA 99 Honolulu HI 

78 District of Columbia DC 

PHILADELPHIA SPC KANSAS CITY SPC 

SITE DESIGNATOR – G SITE DESIGNATOR – F 

50 Jacksonville FL 15 Chicago IL 

56 

69 

Greensboro 

Greensboro 

NC 

NC 31 Cincinnati OH 

57 Columbia SC 34 Cleveland OH 

58 Atlanta GA 35 Indianapolis IN 

59 Jacksonville FL 36 Chicago IL 

60 Ft. Lauderdale FL 37 Springfield IL 

61 Louisville KY 38 Detroit MI 

62 Nashville TN 39 Milwaukee WI 

65 Ft. Lauderdale FL 40 Detroit MI 

65 APO/DPO/FPO Miami AA 41 St. Paul MN 

67 Atlanta GA 43 St. Louis MO 

48 Wichita KS 

55 Parkersburg WV 

EFIN Prefix Codes 10, 21, 32, 44 and 53 are designated for Online filing and are valid at all sites. 

EFIN Prefix Codes 08, 17, 18, 29 and 49 are for Internal Use Only. 

393
ATTACHMENT 9

SOCIAL SECURITY/TAXPAYER IDENTIFICATION NUMBERS

Publication 1346 October 1, 2011 Part 1 Page 394

Social Security/Taxpayer Identification Numbers are broken down as follows: 

 1 2 3 - 4 5 - 6 7 8 9

 Area - Group - Serial 

Valid Ranges for Social Security Number (SSN): 

 001-01-0001 through 699-99-9999, 

 700-01-0001 through 733-99-9999, 

 750-01-0001 through 763-99-9999, 

 764-01-0001 through 899-99-9999. 

When the SSN "Group" contains zeros, the SSN is a test SSN and the return will be 

rejected. 

When the SSN "Serial" contains all zeros, the return will be rejected. 

Valid Range for Individual Taxpayer Identification Number (ITIN): 

 900-70-0000 through 999-88-9999, 999-90-999 through 999-92-999, and | 

 999-94-9999 through 999-99-9999 | 

 The valid range for the ITIN "Area" is 900 through 999. 

 The valid rang

 and 94 thru 99. | 

e for the ITIN "Group" is 70 through 88, 90 through 92, | 

 The valid range for the ITIN "Serial" is 0000 through 9999. 

An ITIN is a nine-digit number assigned by the Internal Revenue Service to taxpayers 

who are not eligible to obtain an SSN. It is used for tax purposes only. 

Valid Range for Adoption Taxpayer Identification Number (ATIN): 

 900-93-0000 through 999-93-9999 

 The valid range for the ATIN "Area" is 900 through 999. 

 The valid ATIN "Group" is 93. 

 The valid range for the ATIN "Serial" is 0000 through 9999. 

An ATIN is a temporary nine-digit number issued by the Internal Revenue Service for 

an adoptive child. It is provided to individuals who are in the process of legally 

adopting a U.S. citizen or resident child and who are not eligible to obtain an SSN 

for that child in time to file their tax return. 
ATTACHMENT 10 

COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ 

AND FOREIGN EMPLOYER COMPENSATION/PENSION (FEC/PENSION) RECORD 

If the Country is not listed, use Country Code “OC” – Other Countries 

 Code Name of Country Code Name of Country

Publication 1346 October 1, 2011 Part 1 Page 395

 AF Afghanistan 

 AX Akrotiri 

 AL Albania 

 XA Alberta 

 AG Algeria 

 AN Andorra 

 AO Angola 

 AV Anguilla 

 AY Antarctica (not valid for Form 2555) 

 AC Antigua & Barbuda 

 AR Argentina 

 AM Armenia 

 AA Aruba 

 AT Ashmore & Cartier Islands 

 AS Australia 

 AU Austria 

 AJ Azerbaijan 

 BF Bahamas The 

 BA Bahrain 

 FQ Baker Island 

 BG Bangladesh 

 BB Barbados 

 BO Belarus 

 BE Belgium 

 BH Belize 

 BN Benin 

 BD Bermuda 

 BT Bhutan 

 BL Bolivia 

 BK Bosnia and Herzegovina 

 BC Botswana 

 BV Bouvet Island 

 BR Brazil 

 XB British Columbia 

 IO British Indian Ocean Territory 

 BX Brunei 

 BU Bulgaria 

 UV Burkina Faso 

 BM Burma 

 BY Burundi 

 CB Cambodia 

 CM Cameroon 

 CA Canada 

 CV Cape Verde 

CJ Cayman Islands 

CT Central African Republic 

CD Chad 

 CI Chile 

 CH China 

 KT Christmas Islands 

 IP Clipperton Islands 

 CK Cocos (Keeling Islands) 

 CO Colombia 

 CN Comoros 

 CF Congo (Brazzaville) 

 CG Congo (Kinshasa) 

 CW Cooks Islands 

 CR Coral Sea Islands 

 CS Costa Rica 

 IV Cote d’Ivoire 

 HR Croatia 

 CU Cuba 

 CY Cyprus 

 EZ Czech Republic 

 DA Denmark 

 DX Dhekelia 

 DJ Djibouti 

 DO Dominica 

 DR Dominican Republic 

 TT Dem Rep of Timor-Leste 

 EC Ecuador 

 EG Egypt 

 ES El Salvador 

 EK Equatorial Guinea 

 ER Eritrea 

 EN Estonia 

 ET Ethiopia 

 FK Falkland Islands (Islas 

Malvinas) 

 FO Faroe Islands 

 FJ Fiji 

 FI Finland 

 FR France 

 FP French Polynesia 

 FS French Southern & Antarctic 

Lands 

 GB Gabon 

 GA Gambia The 

 GG Georgia 

 GM Germany 

 GH Ghana 

 GI Gibraltar 

 GR Greece 

 GL Greenland 

 GJ Grenada 

 GT Guatemala 

 GK Guernsey 

 GV Guinea 

 PU Guinea-Bissau 

 GY Guyana 

 HA Haiti 

 HM Heard Island & McDonald Islands 

 BK Herzegovina and Bosnia 

 VT Holy See 

 HO Honduras 

 HK Hong Kong 

 HQ Howland Island 

 HU Hungary 

 IC Iceland 

 IN India 
ATTACHMENT 10 

COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ 

AND FOREIGN EMPLOYER COMPENSATION/PENSION (FEC/PENSION) RECORD 

If the Country is not listed, use Country Code “OC” – Other Countries 

 Code Name of Country Code Name of Country

Publication 1346 October 1, 2011 Part 1 Page 396

 ID Indonesia 

 IR Iran 

 IZ Iraq 

 EI Ireland 

 IS Israel 

 IT Italy 

 JM Jamaica 

 JN Jan Mayen 

 JA Japan 

 DQ Jarvis Island 

 JE Jersey 

 JQ Johnston Atoll 

 JO Jordan 

 KZ Kazakhstan 

 KE Kenya 

 KQ Kingman Reef 

 KR Kiribati 

KN Korea, North 

KS Korea, South 

 KU Kuwait 

 KG Kyrgyzstan 

 KV Kosovo 

 LA Laos 

 LG Latvia 

 LE Lebanon 

 LT Lesotho 

 LI Liberia 

 LY Libya 

 LS Liechtenstein 

 LH Lithuania 

 LU Luxembourg 

 MC Macau 

 MK Macedonia 

 MA Madagascar 

 MI Malawi 

 MY Malaysia 

 MV Maldives 

 ML Mali 

 MT Malta 

 IM Man, Isle of 

 XM Manitobe 

 MR Mauritania 

 MP Mauritius 

 MF Mayotte 

 MX Mexico 

 FM Micronesia, Federated 

 States of 

 MQ Midway Islands 

 MD Moldova 

 MN Monaco 

 MG Mongolia 

 MJ Montenegro 

 MH Montserrat 

 MO Morocco 

 MZ Mozambique 

 WA Namibia 

 NR Nauru 

 NP Nepal 

 NL Netherlands 

 NT Netherlands Antilles 

 XN New Brunswick 

 XL Newfoundland and Labrador 

 NC New Caledonia 

 NZ New Zealand 

 NU Nicaragua 

 NG Niger 

 NI Nigeria 

 NE Niue 

 NF Norfolk Island 

 XT Norhwest Territories 

 XS Nova Scotia 

 XV Nunavut 

 NO Norway 

 MU Oman 

 XO Ontario 

 PK Pakistan 

 PS Palau 

 LQ Palmyra Atoll 

 PM Panama 

 PP Papua New Guinea 

 PF Paracel Islands 

 PA Paraguay 

 PE Peru 

 RP Philippines 

 PC Pitcairn Islands 

 PL Poland 

 PO Portugal 

 XP Prince Edward Island 

 QA Qatar 

 XQ Quebec 

 RO Romania 

 RS Russia 

 RW Rwanda 

 TB Saint Barthelemy 

 SH Saint Helena 

 SC Saint Kitts & Nevis 

 ST Saint Lucia 

 RN Saint Martin 

 SB Saint Pierre & Miquelon 

 WS Samoa 

 SM San Marino 

 TP Sao Tome and Principe 

 XW Saskatchewan 

 SA Saudi Arabia 

 SG Senegal 

 RI Serbia 

 SE Seychelles 

 SL Sierra Leone 

 SN Singapore 

 LO Slovakia 
ATTACHMENT 10 

COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ 

AND FOREIGN EMPLOYER COMPENSATION/PENSION (FEC/PENSION) RECORD 

If the Country is not listed, use Country Code “OC” – Other Countries 

 Code Name of Country Code Name of Country

Publication 1346 October 1, 2011 Part 1 Page 

 SI Slovenia UP Ukraine 

 BP Solomon Islands AE United Arab Emirates 

 SO Somalia UK United Kingdom 

 SF South Africa UY Uruguay 

 SX South Georgia & The South UZ Uzbekistan 

Sandwich Islands NH Vanuatu 

 SP Spain VE Venezuela 

 PG Spratly Islands VM Vietnam 

 CE Sri Lanka VI Virgin Islands, British 

 VC St Vincent & Grenadines WQ Wake Island 

 SU Sudan WF Wallis & Futuna 

 NS Suriname WI Western Sahara 

 SV Svalbard YM Yemen 

 WZ Swaziland ZA Zambia 

 SW Sweden ZI Zimbabwe 

 SZ Switzerland OC Other Countries 

 XX RESERVED for ITIN Processing 

Only 

 SY Syria 

 TW Taiwan 

 TI Tajikistan 

 TZ Tanzania 

 TH Thailand 

 TO Togo 

 TL Tokelau 

397

 TN Tonga 

 TD Trinidad & Tobago 

 TS Tunisia 

 TU Turkey 

 TX Turkmenistan 

 TK Turks and Caicos Islands 

 TV Tuvalu 

 UG Uganda 

 

Note: For electronic filing only, enter alphabetic value “US” 

 (not shown in the Country Code Table) for the Country 

 Code, Field No. 0130, of the Foreign Employer Compensation 

 Record (FEC Record) when services for foreign employer 

 were performed in the U.S.
ATTACHMENT 11

MAXIMUM NUMBER OF FORMS AND SCHEDULES 

 Form or Maximum Form or Maximum 

 Schedule Number Schedule Number

Publication 1346 October 1, 2011 Part 1 Page 398

Form 1040 1 

Form 1040A 1 

Form 1040EZ 1 

Form 1040-SS (PR) 1 

Schedule A 1 

Schedule B 1 Form 5471) 5 

Schedule C 8 

Schedule C-EZ 1 per taxpayer* 

Schedule D 1 

Schedule E 15 ** 

Schedule EIC 1 

Schedule F 5 

Schedule H 1 per taxpayer* 

Schedule J 1 

 -| Schedule C 

-| 

Schedule R 1 

Schedule SE 1 per taxpayer* 

Form T 10 

Form W-2 50 

Form W-2G 30 

 

499R-2/W-2PR 6 

FEC Record 10 

Form 970 2 

Form 982 1 

Form 1098-C 10 

Form 1099-R 20 

Form 1116 20 

Form 1310 2 

Form 2106 2 per taxpayer**** 

Form 2106-EZ 1 per taxpayer* 

Form 2120 4 

Form 2210 1 

Form 2210F 1 

Form 2439 4 

Form 2441 1 

Form 2555 1 per taxpayer* 

Form 2555EZ 1 per taxpayer* 

Form 3468 1 

Form 3800 1 

Form 3903 2 

Form 4136 1 

Form 4137 1 per taxpayer* 

Form 4255 1 

Form 4562 30 

Form 4563 2 

Form 4684 5 

Form 4797 1 

Form 4835 4 

Form 4952 1 

Form 4970 1 

Form 4972 1 per taxpayer* 

Form 5074 1 

Form 5329 1 per taxpayer* 

Form 5405 Page 2 2 

Form 5471 1 

Schedule J 

 Form 5471) 1 

Schedule M 

Schedule O 

 (Form 5471) 5 

Form 5695 2 

Form 5713 1 

Schedule A 

 (Form 5713) 5 

Schedule B 

 (Form 5713) 5 

 (Form 5713) 1 

Form 5884 1 

Form 5884-A 1 

Form 6198 10 

Form 6251 1 

Form 6252 25 

Form 6478 1 

Form 6765 1 

Form 6781 1 

Form 8082 4 

Form 8275 2 

Form 8275-R 2 

Form 8283 4 

Form 8379 1 

Form 8396 1 

Form 8582 1 

Form 8582-CR 1 

Form 8586 1 

Form 8594 1 

Form 8606 1 per taxpayer* 

Form 8609-A 10 

Form 8611 5 

Form 8615 1 

Form 8621 5 

Form 8689 1 

Form 8697 4 

Form 8801 1 

Form 8812 1 

Form 8814 10 

Form 8815 1 

Form 8820 1 

Form 8824 5 

Form 8826 1 

Form 8828 1 

Form 8829 32*** 

Form 8833 10 

Form 8834 1 

Form 8835 1 

Form 8867 1 | 

Form 8844 1 
ATTACHMENT 11

MAXIMUM NUMBER OF FORMS AND SCHEDULES 

 Form or Maximum Form or Maximum 

 Schedule Number Schedule Number

Publication 1346 October 1, 2011 Part 1 Page 399

 *Maximum of two per return on a Joint Return (one for each taxpayer) 

 **Maximum of 45 (3 Rental Properties on each Schedule E) 

 ***Up to four Forms 8829 for each Schedule C 

****Maximum of four per return on a Joint Return (two for each taxpayer) 

Form 8845 1 

Form 8846 1 

 

 

Form 8900 1 

Form 8906 1 

Form 8903 1 

Form 8907 1 

Form 8853 1 Form 8908 1 

Form 8859 1 Form 8909 1 

Form 8862 1 Form 8910 1 

Form 8863 1 Form 8911 1 

Form 8864 1 Form 8912 10 

Form 8865 5 Schedule K-1 Form 8917 1 

 (Form 8865) 10 Form 8919 2 

Schedule O Form 8925 8 

 (Form 8865) 5 Form 8930 2 

Schedule P Form 8931 1 

 (Form 8865) 5 Form 8932 1 

Form 8866 5 Form 8933 1 

Form 8873 10 Form 8936 1 

Form 8874 1 Form 8938 1 | Form 8880 1 Form 8941 2 

Form 8881 1 Form 9465 1 

Form 8882 1 Form Payment 5 

Form 8885 2 Pub 517 Wrksht 1 2 

Form 8886 10 Pub 517 Wrksht 2 2 

Form 8888 1 Pub 517 Wrksht 3 2 

Form 8889 2 Pub 517 Wrksht 4 2 

Form 8891 10 ST 0001 1 

Form 8896 1 ST 0002 25 

TAX YEAR 2011 

HIGHLIGHTS TO THIS REVISION OF RECORD LAYOUTS 

 I. NEW FORMS 

 Form 5884-B (Page1 and Page 2) 

Form 8867 (Page 1, Page 2 and Page 3) 

 Form 8938 (Page 1 and Page 2) 

Form 8949 (STCGL/LTCGL) 

II. UPDATED FORM CHANGES 

Form 1040 Page 1 Form 1040 Page 2 

Form 1040A Page 1 Form 1040A Page 2 

Form 1040EZ 

Form 1040-SS (PR) Page 1 Form 1040-SS (PR) Page 2 

Schedule A Page 1 Schedule A Page 2 (Deleted) 

Schedule C Page 1 

Schedule C-EZ 

Schedule D Page 1 

Schedule E Page 1 

Schedule EIC 

Schedule F Page 1 Schedule F Page 2 

Schedule H Page 1 Schedule H Page 2 

Schedule L (Deleted) Schedule M (Deleted) 

Schedule SE 

Form W-2 Form W-2GU (Deleted) 

Form 1099-R 

Form 1116 Page 2 

Form 2106 Page 2 

Form 2210F 

Form 2555 Page 1 Form 2555 Page 3 

Form 2555EZ Page 1 

Form 3468 Page 3 

Form 3800 Page 1 Form 3800 Page 2 

Form 3800 Page 3 

Form 4562 

Form 4684 Page 1 Form 4684 Page 2 

Form 4835 

Form 5405 Page 2 

Form 5471 Page 1 

Schedule M (F5471) 

Form 5695 Page 1 Form 5695 Page 2 

Form 5884 

Form 6251 Page 1 

Form 6478 Form 6478 Page 2 (Deleted) 

Form 8082 Page 1 

Form 8586 

Form 8606 Page 1 Form 8606 Page 2 

Form 8621 Page 1 Form 8621 Page 2 

Form 8621 Page 3 (New) 

Form 8801 Page 4 

Form 8820 Page 1 Form 8820 Page 2 (New) 

Form 8834 Page 1 Form 8834 Page 2 

Form 8835 Page 2 

Form 8844 

Form 8846 

Form 8853 Page 1 Form 8853 Page 2 

Form 8859 

Publication 1346 October 1, 2011 Part 2 Page 1 
TAX YEAR 2011 

HIGHLIGHT TO THIS REVISION OF RECORD LAYOUTS

UPDATED FORM CHANGES (Continued) 

Form 8862 Page 1 

Form 8865 Page 1 Form 8865 Page 5 

Form 8885 

Form 8889 Page 1 

Form 8900 

Form 8909 

Form 8910 

Form 8911 Page 1 

Form 8912 Page 1 Form 8912 Page 2 

Form 8919 

Form 8930 

Form 8936 

Form 8941 

Form Payment 

State Record 

Unformatted Record 

Summary Record 

Form 8865 LTCGL Record (Name changed) 

Form 8865 STCGL Record (Name changed) 

Form 8949 LTCGL Record 

Form 8949 STCGL Record 

III. NON–UPDATED 2011 FORM CHANGES

As this revision goes to publication all known updates have been made. 

Pending legislative changes may require late change pages. 

Publication 1346 October 1, 2011 Part 2 Page 2 
TABLE OF CONTENTS 

 Page

GENERAL INSTRUCTIONS 

SECTION 1 TRANS RECORD

 Trans Record “A” 12 

 Trans Record “B” 14 

SECTION 2 TAX RETURN

 Tax Return Record Identification 15 

 Form 1040, Page 1 19 

 Form 1040, Page 2 29 

Form 1040A, Page 1 38 

Form 1040A, Page 2 46 

Form 1040EZ 51 

Form 1040-SS (PR), Page 1 58 

Form 1040-SS (PR), Page 2 65 

SECTION 3 SCHEDULES

 Schedule Record Identification 69 

 (1040) Schedule A, Page 1 70 

Schedule A, Page 2 73 

 Schedule B 75 

 Schedule C, Page 1 79 

Schedule C, Page 2 83 

Schedule C-EZ 86 

 Schedule D, Page 1 88 

Schedule D, Page 2 92 

Schedule E, Page 1 93 

Schedule E, Page 2 100 

Schedule EIC 107 

 Schedule F, Page 1 111 

Schedule F, Page 2 116 

Schedule H, Page 1 118 

Schedule H, Page 2 120 

Schedule J, Page 1 124 

Schedule J, Page 2 126 

 Schedule R, Page 1 127 

Schedule R, Page 2 128 

Schedule SE 130 

Schedule SE (Short Form) 133 

 Conversion Guide 

Publication 1346 October 1, 2011 Part 2 Page 3 
TABLE OF CONTENTS 

SECTION 4 FORMS Page

Form Record Identification 134 

Form T, Page 1 135 

Form T, Page 2 143 

Form T, Page 3 147 

Form T, Page 4 156 

Form W-2 160 

Form W-2G 166 

499R-2/W-2PR Record 169

FEC Record 173 

Form 970, Page 1 176 

Form 970, Page 2 179 

Form 982 182 

Form 1098-C 185 

Form 1099-R 188 

Form 1116, Page 1 192 

Form 1116, Page 2 198 

Form 1310 201 

Form 2106, Page 1 204 

Form 2106, Page 2 206 

Form 2106EZ 210 

Form 2120 212 

Form 2210, Page 1 216 

Form 2210, Page 2 218 

Form 2210, Page 3 219 

Form 2210, Page 4 222 

Form 2210F 228 

Form 2439 230 

Form 2441, Page 1 233 

Form 2441, Page 2 236 

 Form 2555, Page 1 238 

 Form 2555, Page 2 245 

Form 2555, Page 3 249 

 Form 2555EZ, Page 1 252 

 Form 2555EZ, Page 2 256 

Form 3468, Page 1 259 

Form 3468, Page 2 262 

Form 3468, Page 3 265 

Form 3800, Page 1 267 

Form 3800, Page 2 269 

Form 3800, Page 3 271 

Form 3903 277 

Form 4136, Page 1 278 

Form 4136, Page 2 282 

 

Publication 1346 October 1, 2011 Part 2 Page 4 
TABLE OF CONTENTS 

SECTION 4 FORMS (continued) Page

Form 4136, Page 3 286 

Form 4136, Page 4 291 

Form 4137 293 

Form 4255 295 

Form 4562, Page 1 298 

Form 4562, Page 2 303 

Form 4563 311 

Form 4684, Page 1 315 

Form 4684, Page 2 318 

Form 4797, Page 1 323 

Form 4797, Page 2 327 

Form 4835 334 

Form 4952 338 

Form 4970 340 

Form 4972 344 

Form 5074 347 

Form 5329, Page 1 353 

Form 5329, Page 2 356 

Form 5405, Page 2 359 

Form 5471, Page 1 361 

Form 5471, Page 2 368 

Form 5471, Page 3 379 

Form 5471, Page 4 386 

 (5471) Schedule J 390 

 (5471) Schedule M 393 

 (5471) Schedule O, Page 1 403 

 (5471) Schedule O, Page 2 411 

Form 5695, Page 1 419 

Form 5695, Page 2 422 

Form 5713, Page 1 424 

Form 5713, Page 2 428 

Form 5713, Page 3 435 

Form 5713, Page 4 442 

 (5713) Schedule A 453 

 (5713) Schedule B 457 

 (5713) Schedule C, Page 1 463 

 (5713) Schedule C, Page 2 465 

 Form 5884 466 

Form 5884-A 468 

Form 5884-B Page 1 469 

Form 5884-B Page 2 472 

Form 6198 477 

Form 6251, Page 1 479 

Form 6251, Page 2 482 

Form 6252 484 

Form 6478, Page 1 487 

 

Publication 1346 October 1, 2011 Part 2 Page 5 
TABLE OF CONTENTS 

SECTION 4 FORMS (continued) Page

Form 6765, Page 1 489 

Form 6765, Page 2 492 

Form 6781 493 

Form 8082, Page 1 499 

Form 8082, Page 2 503 

Form 8275, Page 1 505 

Form 8275, Page 2 510 

Form 8275-R, Page 1 512 

Form 8275-R, Page 2 517 

Form 8283, Page 1 519 

Form 8283, Page 2 524 

Form 8379, Page 1 528 

Form 8379, Page 2 531 

Form 8396 535 

Form 8582, Page 1 538 

Form 8582, Page 2 540 

Form 8582, Page 3 547 

Form 8582-CR, Page 1 550 

Form 8582-CR, Page 2 553 

Form 8586 555 

Form 8594, Page 1 558 

Form 8594, Page 2 561 

Form 8606, Page 1 564 

Form 8606, Page 2 566 

 Form 8609-A 569 

 Form 8611 571 

 Form 8615 573 

 Form 8621, Page 1 576 

Form 8621, Page 2 580 

Form 8621, Page 3 584 

Form 8689 588 

Form 8697, Page 1 592 

Form 8697, Page 2 596 

Form 8801, Page 1 600 

Form 8801, Page 2 602 

Form 8801, Page 3 604 

Form 8801, Page 4 606 

Form 8812 608 

 Form 8814 610 

 Form 8815 613 

 Form 8820 Page 1 616 

 Form 8820 Page 1 618 

Form 8824, Page 1 621 

Form 8824, Page 2 623 

Form 8826 626 

Form 8828 627 

Form 8829 629 

Publication 1346 October 1, 2011 Part 2 Page 6 
TABLE OF CONTENTS 

SECTION 4 FORMS (continued) Page 

 Form 8833 633 

Form 8834, Page 1 637 

Form 8834, Page 2 641 

Form 8835, Page 1 643 

Form 8835, Page 2 648 

Form 8844 650 

Form 8845 652 

Form 8846 653 

Form 8853, Page 1 655 

Form 8853, Page 2 657 

Form 8854, Page 1 659 

Form 8854, Page 2 663 

Form 8854, Page 3 665 

Form 8854, Page 4 673 

Form 8859 675 

Form 8862 Page 1 677 

Form 8862 Page 2 682 

Form 8863, Page 1 683 

Form 8863, Page 2 687 

Form 8864 689 

Form 8865, Page 1 691 

Form 8865, Page 2 698 

Form 8865, Page 3 707 

Form 8865, Page 4 712 

Form 8865, Page 5 718 

Form 8865, Page 6 724 

Form 8865, Page 7 727 

(8865) Schedule K-1 733 

 (8865) Schedule O 743 

 (8865) Schedule P 759 

 Form 8866 766 

 Form 8867 Page 1 770 

 Form 8867 Page 2 772 

 Form 8867 Page 3 777 

 Form 8873, Page 1 779 

 Form 8873, Page 2 783 

 Form 8874 786 

Form 8880 788 

Form 8881 790 

Form 8882 791 

Form 8885 793 

Form 8886, Page 1 795 

Form 8886, Page 2 799 

Form 8888 802 

Form 8889, Page 1 805 

Form 8889, Page 2 807 

Publication 1346 October 1, 2011 Part 2 Page 7 
TABLE OF CONTENTS 

SECTION 4 FORMS (continued) Page

Form 8891 808 

Form 8896 811 

Form 8900 812 

Form 8903 814 

Form 8906 817 

Form 8907 818 

Form 8908 820 

Form 8909 821 

Form 8910 825 

Form 8911 828 

Form 8912, Page 1 831 

Form 8912, Page 2 833 

Form 8917 838 

Form 8919 840 

Form 8925 844 

Form 8930 846 

Form 8931 848 

Form 8932 851 

Form 8933 852 

Form 8936 853 

Form 8938 Page 1 856 

Form 8938 Page 2 861 

Form 8941 868 

Form 9465 870 

 Form Payment 874 

Allocation Record 876 

TFI Worksheet (1) 878 

Sch C/C-EZ Worksheet (2) 880 

Form 2106 Worksheet (3) 882 

Schedule SE Worksheet (4) 884 

SECTION 5 AUTHENTICATION 

 Authentication Record 885 

SECTION 6 STATEMENTS

Statement Record 887 

Form 8865 LTCGL Record 888 

Form 8865 STCGL Record 889 

Form 8949 LTCGL Record 890 

Form 8949 STCGL Record 891 

Publication 1346 October 1, 2011 Part 2 Page 8 
TABLE OF CONTENTS 

SECTION 7 PREPARER NOTE, ELECTION EXPLANATION, and Page 

 REGULATORY EXPLANATION 

 Preparer Note 892 

 Election Explanation 893 

 Regulatory Explanation 894 

SECTION 8 STATE RECORDS 

 State Record 895 

 Unformatted Record 900 

SECTION 9 SUMMARY 

 Summary Record 901 

SECTION 10 RECAP 

 Recap Record 907 

Publication 1346 October 1, 2011 Part 2 Page 9 
1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2011 | 

GENERAL INSTRUCTIONS

An asterisk (*) precedes any field which may contain a statement reference 

(STMbnn) indicating either the first entry of a line or table of related 

items to be continued on a statement record. 

When present, a plus-sign (+) precedes the items related to the first

entry field.

An at-sign (@) precedes any field which must contain a statement reference 

when significant. 

In some cases, the related statement fields require more than the maximum 

80 positions allowed, such as Schedule E, Page 2, Part/S-Corp Name A (SEQ 

1170). 

An asterisk followed by a plus sign (*+) indicates the first field of a 

separate statement record which continues the required related fields 

from the previous statement record. 

 ----------------------------------------------------------------- 

 | This is the issuance of the 2011 Electronic | 

 | Return Record Layouts. Changes for the October 2011 | 

 | revision are indicated by a vertical line (|) in the | 

 | right margin. Deletions are indicated by the delete | 

 | symbol (--|) in the right margin. | 

 | | 

| Changes made after OCTOBER 1, 2011 are indicated | 

| by two vertical lines (||) in the right margin. Deletions | 

 | are indicated by the delete symbol (--||) in the right | 

 | margin. | 

 ----------------------------------------------------------------- 

Publication 1346 October 1, 2011 Part 2 Page 10 
1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2011 |

GENERAL INSTRUCTIONS (Cont'd) 

 Field Description Abbreviations

 The following are abbreviations found in the Field Descriptions and their 

meanings to help describe the type of field: 

 A - Alpha 

 AN - Alphanumeric 

 DT - Date 

 YYYYMMDD - length = 8 

 YYYYMM - length = 6 

 YYYY - length = 4 

 N - Numeric 

 R - Ratio/Percentage 

 (Exceptions in File Specifications, Part I, Section 5) 

 Repeated Field Description Values

 Literal values described in recurring fields will only be specified in the 

 first occurrence. All subsequent occurrences will read as: 'See 1st Occ.' 

Publication 1346 October 1, 2011 Part 2 Page 11 
 

SECTION 1 TRANS RECORD

 

The first two records on each file must be the TRANS records which will contain the following 

(for this purpose, Transmitter is the firm transmitting directly to the IRS): 

TRANS RECORD “A” 

TRANA Transmission Information Record - A 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 Value "TRANAb" 

 

 0010 Employer 9 N 

 Identification (Must match same field 

 Number of on "TRANB" record) 

 Transmitter EIN 

 

 0020 Transmitter Name 35 AN 

 0030 Type Transmitter 16 Value = 

 "Preparer's Agent" 

 or "Preparer" 

 0040 Processing Site 1 "C" = Andover, 

 "E" = Austin 

 "F" = Kansas 

 "G" = Philadelphia 

 "H" = Fresno 

 

 0050 Transmission Date 8 YYYYMMDD 

 0060 Electronic 7 N 

 Transmitter (ETIN plus Transmitter's 

 Identification Use Code) 

 Number(ETIN) 

 

 0070 Julian Day 3 N 

 0080 Transmission 2 N 

 Sequence for Julian 

 Day in (0070) 

 0090 Acknowledgment 1 "A" = ASCII 

 Transmission Format 

 0100 Record Type 1 "F" = Fixed 

 "V" = Variable length 

 option 

 

 

 Publication 1346 October 1, 2011 Part 2 Page 12 

 
 

SECTION 1 TRANS RECORD

TRANS RECORD “A”

 TRANA Transmission Information Record - A 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 

 0110 Transmitter EFIN 6 N 

 

 0120 Filler 5 Blank 

 0130 Reserved 1 Blank 

 0140 Reserved 1 Blank 

 0150 Reserved 6 IRS Use Only 

 

 0160 Production-Test Code 1 "P" = Production 

 "T" = Test 

 

 0170 Transmission Type 1 Blank " " = Regular ELF 

 Code "D" = ETD 

 "N" = ETD On-Line 

 "O" = Online Filing 

 

 0180 Reserved 1 IRS Use Only 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 13

 
 

SECTION 1 TRANS RECORD

TRANS RECORD “B”

 TRANB Transmission Information Record - B 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "TRANBb" 

 

 0010 EIN of Transmitter 9 N 

 (Must match 

 same field on 

 "TRANA" record) 

 

 0020 Transmitter's 35 AN 

 Address 

 0030 Transmitter's City, 35 AN 

 State, Zip Code 

 0040 Transmitter's Area 10 N 

 Code & Telephone 

 Number 

 0050 Filler 16 blank 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 14

 
 

SECTION 2 TAX RETURN

Tax Return Record Identification, Page 1 - Forms 1040, 1040A, 1040EZ 

and 1040-SS (PR) 

Each tax return must start with a byte count, start of record sentinel, and Tax 

Return Record Identification (Fields 0000 thru 0006). Page 1 of the Tax Return 

Record must also contain Fields 0007 and 0008. The following fields describe the composition 

of the Record ID. 

Note: Do not enclose the record ID fields (the first 42 characters) in 

brackets. 

 Field# Identification Length Description

Byte Count, Page 1 4 (see form) for fixed; 

 "nnnn" for variable 

Start of Record Sentinel 4 Value "** **" 

0000 Record ID 6 Value "RETbbb" 

0001 Return Type 6 Value "1040bb", 

 "1040Ab", "1040Zb" or 

 “1040SS” 

0002 Page Number 5 Value "PG01b" or 

 “PG02b” 

0003 Taxpayer Identification 9 N (Primary Social Security) 

 Number Number 

0004 Filler 1 Blank 

0005 Tax Period 6 Value "201012", YYYYMM |

0006 Filler 1 Blank 

(42 characters) 

Begin data fields for Page 1 of the Return record layout 

 Publication 1346 October 1, 2011 Part 2 Page 15
 

SECTION 2 TAX RETURN

Tax Return Record Identification, Page 1 - Forms 1040, 1040A, 1040EZ 

and 1040-SS (PR) continued 

(Begin bracketing Field Numbers for Page 1 of the Tax Return when using 

variable format) 

Field# Identification Length Description

0007 Return Sequence Number 16 N (composed of) 

 a. ETIN of Transmitter 5 N 

 b. Transmitter Use Field 2 N 

 c. Julian Day of Transmission 3 N 

 d. Transmission Sequence Number 2 N (00-99) 

 e. Sequence Number of each 4 N (0000-9999) 

 Return 

0008 Declaration Control Number 14 N (assigned by the ERO) 

 a. Always "00" 2 N 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N ("1") |

 Publication 1346 October 1, 2011 Part 2 Page 16
 

SECTION 2 TAX RETURN 

Tax Return Record Identification, Page 2 - Forms 1040, 1040A and 1040-SS (PR) 

 

Field# Identification Length Description

 Byte Count, Page 1 4 (see form) for fixed; 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value " " 

0000 Record ID 6 Value "RETbbb" 

0001 Return Type 6 Value "1040bb", 

 “1040Ab”, or 

 “1040SS” 

0002 Page Number 5 Value “PG02b” 

0003 Taxpayer Identification 9 N (Primary Social 

 Number Security Number 

0004 Filler 1 Blank 

0005 Tax Period 6 Value "201012", YYYYMM | 

0006 Filler 1 Blank 

--------------------------------42 characters--------------------------------- 

Begin Page 2 data fields. Begin bracketing Field Numbers when using variable 

format. 

 Publication 1346 October 1, 2011 Part 2 Page 17
 

SECTION 2 TAX RETURN

Proposed Record ID Fields for All Record Types Except Tax Return 

Field# Identification Length Description

 Byte Count, Page 1 4 (see record) for fixed; 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID Type 6 Value "FRMbbb", “SCHaaa”, 

 “STMbnn”, “NTSbbb”, 

 “ELCbbb”, “REGbbb”, 

 “STbbbb”, or “RECbbb”, 

 “a” = AN or blank 

0001 Form or Record Number 6 AN = aaaaaa 

 “1040bb”, “1040Ab”, 

 “2106bb”, “2106EZ”, 

 “W-2bbb”, “W-2Gbb”, 

 “W-2PRb”, “1099Rb”, 

 “8582CR”, “0001bb”, 

 “PMTbbb” 

0002 Page Number 5 AN “PGnnb” 

 (nn = 01-99) 

0003 Taxpayer Identification 9 Primary SSN 

 Number 

0004 Filler 1 Blank 

0005 Form/Schedule 7 0000001 - 0000099 

 Occurrence Number Number limited to the 

 maximum number of forms 

 allowed 

-------------------------------42 characters--------------------------------- 

Begin Data Fields (starting with Field # 0010) 

 Publication 1346 October 1, 2011 Part 2 Page 18
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1595" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Tax Period 6 Value "201112", YYYYMM | 

 0006 Filler 1 blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0010 Primary SSN 9 N (Your Social 

 Security Number) 

 0020 Primary Date of 8 YYYYMMDD or blank 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 YYYYMMDD or blank 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2011 Part 2 Page 19
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0061 Foreign Country 22 A, Allowable special | 

 character is space 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0063 Foreign Province/ 35 A, Allowable special | 

 County characters are space, 

 slash, and hyphen 

 

 0064 Foreign City/State 35 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 --| 

 0067 Foreign Postal Code 17 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 0070 Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and Literal 

 "NONE" 

 

 0083 City 22 A, Allowable special 

 character is space 

 Publication 1346 October 1, 2011 Part 2 Page 20
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0087 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) or "SO" 

 (State-Only return data 

 attached) 

 

 0095 Zip Code 12 N (left-justified) 

 0097 Address Ind 1 1 = APO/DPO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE", 

 "IRAQIbFREEDOM", 

 "KOSOVObOPERATION", 

 "NORTHERNbFORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 or blank 

 

 0110 PECF Primary 1 "X" or blank 

 0120 PECF Spouse 1 "X" or blank 

 0130 Filing Status 1-5 1 Value 1, 2, 3, 4 or 5 

 (Applicable block, 

 lines 1-5) 

 

 @0135 Overseas Extension 6 "STMbnn" or blank 

 Explanation 

 0140 Spouse's Name 3 25 AN (must be present if | 

 filing status = 3, 

 otherwise blank) 

 or "NRA" 

 

 0150 Qualifying Name for 4 25 A or blank 

 H of Household 

 0153 SSN for Qual Name 4 9 N 

 0160 Exempt Self 6a 1 "X" or blank 

 Publication 1346 October 1, 2011 Part 2 Page 21
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0163 Exempt Spouse 6b 1 "X" or blank 

 

 0164 Exempt Spouse Name 6b 25 AN 

 0165 Exempt Spouse Name 6b 4 First 4 significant 

 Control characters of Spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0167 Total Box 6a and 6b 1 Values 0, 1 or 2 

 *0170 Dependent First 6c(1) 10 A (first name), hyphen, 

 Name 1 space, "STMbnn" or blank 

 +0171 Dependent Last Name 6c(1) 15 A (last name), hyphen, 

 1 space, or blank 

 +0172 Dependent Name 4 First 4 significant 

 Control - 1 characters of dependent's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 +0175 Dependent's SSN - 1 6c(2) 9 N or blank 

 +0177 Relationship - 1 6c(3) 12 Values: "STEPCHILD", | 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", "SON", 

 "DAUGHTER", "OTHER" 

 

 +0178 Eligibility for 6c(4) 1 "X" or blank 

 Child Tax Credit - 1 

 0180 Dependent First 6c(1) 10 AN (first name, blank) 

 Name 2 

 Publication 1346 October 1, 2011 Part 2 Page 22
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0181 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 2 

 

 0182 Dependent Name 4 'See 1st Occ.' 

 control 2 

 0185 Dependent's SSN - 2 6c(2) 9 'See 1st Occ.' 

 0187 Relationship - 2 6c(3) 11 'See 1st Occ.' 

 0188 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 2 

 0190 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 3 

 0191 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 3 

 0192 Dependent Name 4 'See 1st Occ.' 

 Control - 3 

 0195 Dependent's SSN - 3 6c(2) 9 'See 1st Occ.' 

 0197 Relationship - 3 6c(3) 11 'See 1st Occ.' 

 0198 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 3 

 0200 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 4 

 0201 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 4 

 0202 Dependent Name 4 'See 1st Occ.' 

 Control 4 

 0205 Dependent's SSN - 4 6c(2) 9 'See 1st Occ.' 

 0207 Relationship - 4 6c(3) 11 'See 1st Occ.' 

 0208 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 4 

 0209 More than Four 6c 1 "X" or blank 

 Dependents Box 

 0240 Number of Children 6c 2 Value Range 00-99 

 Who Lived with You 

 0247 Number of Children 6c 2 Value Range 00-99 

 Not living With You 

 Publication 1346 October 1, 2011 Part 2 Page 23
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0350 Number of Other 6c 2 Value Range 00-99 

 Dependents Listed 

 

 0355 Total Exemptions 6d 2 Value Range 00-99 

 0356 Deferred 7 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0357 Deferred 7 12 N 

 Compensation Plan 

 Amount 

 

 0358 Clergy Excess 7 16 "EXCESS ALLOWANCE" 

 Rental Allowance or blank 

 Literal 

 

 0359 Clergy Excess 7 12 N 

 Rental Allowance 

 Amount 

 

 0360 Public Safety 7 3 "PSO" or blank 

 Officer Literal 

 0361 Public Safety 7 12 N 

 Officer Amount 

 0362 Prisoner Earned 7 3 "PRI" or blank 

 Income Literal 

 0363 Prisoner Earned 7 12 N 

 Income Amount 

 0364 Form 8919 Literal 7 5 "F8919" or blank 

 0365 Form 8919 Amount 7 12 N 

 0366 Household Help 7 3 "HSH" or blank 

 Literal 

 0367 Household Help Amt 7 12 N 

 0368 Adoption Literal 7 6 NO ENTRY 

 0369 Adoption Amt 7 12 NO ENTRY 

 0370 Fringe Benefit 7 2 "FB" or blank 

 Literal 

 0371 Dependent Care 7 3 "DCB" or blank 

 Benefits Literal 

 0372 Scholarship Literal 7 3 "SCH" or blank 

 Publication 1346 October 1, 2011 Part 2 Page 24
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0373 Scholarship Amount 7 12 N 

 

 @0374 Non-W2 Disability 7 6 "STMbnn" or blank 

 Payment Explanation 

 0375 Wages, Salaries,Tips 7 12 N 

 0378 Foreign Employer 7 3 "FEC" or blank 

 Compensation Literal 

 0379 Foreign Employer 7 12 N or blank 

 Compensation Total 

 0380 Taxable Interest 8a 12 N 

 0385 Tax-Exempt Interest 8b 12 N 

 0390 F8814 Dividends 9a 5 "F8814" or blank 

 Line 9a 

 0391 F8814 Div Line 9a 9a 12 N 

 Amt 

 0392 F8814 Dividends 9b 5 "F8814" or blank 

 Line 9b 

 0393 F8814 Div Line 9b 9b 12 N 

 Amt 

 0394 Total Ordinary 9a 12 N 

 Dividends 

 0396 Qualified Dividends 9b 12 N 

 0420 State/Local Income 10 12 N 

 Tax Refund 

 0430 Alimony Received 11 12 N 

 0440 Business Income/Loss 12 12 N 

 0447 Capital 13 1 "X" or blank 

 Distribution Box 

 0450 Capital Gain/Loss 13 12 N 

 0454 F8814 Literal 13 5 "F8814" or blank 

 0455 Form 8814 Amount 13 12 N 

 0460 F4684 Literal 14 5 "F4684" or blank 

 0470 Other Gain/Loss 14 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 25
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0475 IRA Distributions 15a 12 N 

 Received 

 

 0477 IRA Distribution 15b 8 "ROLLOVER" or blank 

 Literal 

 @0479 IRA Distrib/F8606 15b 6 "STMbnn" or blank 

 Recharacter 

 Explanation 

 

 0480 Taxable IRA Amount 15b 12 N 

 0482 Qual. Charitable 15b 3 "QCD" or blank 

 Distr. 

 0483 Qualified HSA 15b 3 "HFD" or blank 

 Funding Distribution 

 0485 Pensions Annuities 16a 12 N 

 Received Including 

 Foreign 

 

 0487 Pensions and 16b 8 "ROLLOVER" or blank 

 Annuities Literal 

 0488 Foreign Employer 16b 3 "FEP" or blank 

 Pension Literal 

 0490 Taxable Foreign 16b 12 N 

 Pensions Amount 

 0495 Taxable Pensions 16b 12 N 

 Amount Including 

 Foreign 

 

 0496 Distributions from 16b 3 "PSO" or blank 

 Retirement Plans 

 Literal 

 

 0510 Rent/Royalty/Part/ 17 12 N 

 Estates/Trusts Inc 

 0520 Farm Income 18 12 N 

 0545 Repayment Literal 19 6 "REPAID" or blank 

 0551 Repayment Amount 19 12 N 

 0552 Unemployment 19 12 N 

 Compensation 

 0553 Social Security 20a 12 N 

 Benefits 

 Publication 1346 October 1, 2011 Part 2 Page 26
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0555 SS Benefit Indicator 20a 5 "D", "LSE", "DbLSE" 

 or blank 

 

 0557 Taxable Amount of 20b 12 N 

 Social Security 

 *0560 Type of Other Income 21 25 AN, "MSA", "LTC", | 

 "MEDMSA", "HSA", 

 "FORMb8814", 

 "GAMBLINGbWINNINGS", 

 "LOSSbONbEXCESSbDEFER 

 bDIST", "STMbnn" 

 or blank 

 

 +0570 Amount of Other 21 12 N 

 Income 

 *0574 Housing/Foreign 21 12 Values "FORMb2555", 

 Earned Income "FORMb2555-EZ", "STMbnn" 

 Exclusion Literal or blank 

 

 +0577 Housing/Foreign 21 12 N 

 Earned Income 

 Exclusion Amount 

 

 @0580 NOL CF Statement 21 6 "STMbnn" or blank 

 0590 Total Other Income 21 12 N 

 0595 Protective Section 1 "X" or blank 

 108(i) ELC Record 

 Ind 

 

 0600 Total Income 22 12 N 

 0623 Educator Expenses 23 12 N 

 0624 Bus Expenses 24 12 N 

 Reservists & Others 

 0635 Health Savings 25 12 N 

 Account Deduction 

 0637 Current Year Moving 26 12 N 

 Expenses 

 0640 Self-Employed 27 12 N 

 Deduction Schedule 

 SE 

 

 0650 Self-Employed SEP/ 28 12 N 

 SIMPLE/Qualified 

 Plans 

 

 Publication 1346 October 1, 2011 Part 2 Page 27
 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0670 Self-Employed 29 12 N 

 Health Insurance Ded 

 

 0680 Early Withdrawal 30 12 N 

 Penalty 

 *0693 Recip Soc Sec No. 31b 9 N or "STMbnn" 

 +0695 Alimony Amount 31a 12 N 

 0697 Total Alimony Paid 31a 12 N 

 0700 IRA Deduction 32 12 N 

 0701 IRA Deduction 32 1 "D" or blank 

 Literal 

 0702 Student Loan 33 12 N 

 Interest Deduction 

 0705 Tuition and Fees 34 12 N 

 Deduction 

 0710 Domestic Production 35 12 N 

 Activities Ded 

 *0720 Other Adjustments 36 11 Values are "RFST", 

 Literal "SUB-PAYbTRA", "UDC", 

 "403(B)", "501(C)(18)", 

 "PPR", "FORMb2555", 

 "WBF", "JURYbPAY", 

 "STMbnn" or blank 

 

 +0721 Other Adjustment 36 12 N 

 Amount 

 0722 Archer MSA Ded. 36 3 "MSA" or blank 

 Literal 

 0723 Archer MSA Ded. 36 12 N 

 Amount 

 0735 Total Other 36 12 N 

 Adjustments 

 0740 Total Adjustments 36 12 N 

 0750 Adjusted Gross 37 12 N 

 Income 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 28
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1486" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0760 Record ID 6 "RETbbb" 

 

 0761 Type 6 "1040bb" 

 0762 Page Number 5 "PG02b" 

 0763 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0764 Filler 1 blank 

 0765 Tax Period 6 Value "201112", YYYYMM | 

 0766 Filler 1 blank 

 0768 Excluded Sect 933 38 4 "EPRI" or blank 

 Puerto Rico Income 

 Literal 

 

 0769 Excluded Sect 933 38 12 N 

 Puerto Rico Income 

 Amount 

 

 0770 AGI Repeated 38 12 N 

 0772 Self 65 or Over Box 39a 1 "X" or blank 

 0774 Self Blind Box 39a 1 "X" or blank 

 0776 Spouse 65 or Over 39a 1 "X" or blank 

 Box 

 0778 Spouse Blind Box 39a 1 "X" or blank 

 0783 Total Boxes Checked 39a 1 1, 2, 3, 4 or blank 

 0786 Must Itemize 39b 1 "X" or blank 

 Indicator 

 0788 Modified Standard 40 8 "SECTb933", "X" or blank 

 Deduction Ind 

 0789 Total Itemized or 40 12 N 

 Standard Deduction 

 0800 AGI Less Deduction 41 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 29
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0810 Exemption Amount 42 12 N 

 

 0820 Taxable Income 43 12 N 

 0825 Capital 43 3 "CCF" or blank 

 Construction Fund 

 Literal 

 

 0826 Capital 43 12 N 

 Construction Fund 

 Amount 

 

 0827 Schedule Q (Form 43 5 "SCHbQ" or blank 

 1066) Literal 

 0853 Form 8814 Block 44a 1 "X" or blank 

 0857 Form 8814 Amount 44a 12 N 

 0880 Form 4972 Block 44b 1 "X" or blank 

 0883 962 Election 44c 1 "X" or blank | 

 @0886 962 Election 44c 6 "STMbnn" or blank | 

 Explanation 

 0890 Education Credit 44 3 "ECR" or blank 

 Recapture Literal 

 0891 Education Credit 44 12 N 

 Recapture Amount 

 0915 Tax 44 12 N 

 0918 Alternative Minimum 45 12 N 

 Tax 

 0920 Total Tax Before 46 12 N 

 Credits & Other 

 Taxes 

 

 0923 Foreign Tax Credit 47 12 N 

 0925 Credit for Child & 48 12 N 

 Dependent Care 

 0935 Education Credits 49 12 N 

 0950 Retirement Savings 50 12 N 

 Contribution Credit 

 0955 Child Tax Credit 51 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 30
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0988 Residential Energy 52 12 N 

 Credits 

 

 1000 Form 3800 Block 53a 1 "X" or blank 

 1005 Form 8801 Block 53b 1 "X" or blank 

 1006 Specify Other 53c 1 "X" or blank 

 Credit Block 

 *1010 Specify Other 53c 6 "8396", "8834", "8859", 

 Credit Literal "8910", "8911", "8912", 

 "8936", "SCHbR", 

 "STMbnn" or blank 

 

 1015 Other Credits 53 12 N 

 1020 Total Credits 54 12 N 

 1030 Tax Less Credits 55 12 N 

 1035 Exempt SE Tax 23 "F4029", "F4361", 

 Indicator "EXEMPT-NOTARY", 

 "EXEMPTbCOMMUNITYb 

 INCOME" 

 or blank 

 

 1040 Self Employment Tax 56 12 N 

 1070 Railroad Retire 57 4 "RRTA" or blank 

 Indicator 

 1080 Unreported Social 57 12 N 

 Security and 

 Medicare Tax 

 

 1085 Form 4137 Block 57a 1 "X" or blank 

 1087 Form 8919 Block 57b 1 "X" or blank 

 1095 Retirement Tax Plan 58 2 "NO" or blank 

 Literal 

 1100 Tax on Retirement 58 12 N 

 Plans 

 --| 

 1105 Household 59a 12 N | 

 Employment Taxes 

 from Sch. H Amount 

 

 --| 

 Publication 1346 October 1, 2011 Part 2 Page 31
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1107 Form 5405, Line 18 59b 12 N | 

 Amount 

 

 --| 

 --| 

 *1110 Other Tax Literal 60 8 "EPP", "S72P", "UT", | 

 "453A(C)", "457A", 

 "ADT", "72(M)(5)", 

 "453(L)3", "1260(B)", 

 "NQDC", "ISC", "HDHP", 

 "FITPP", "HCTC", 

 "STMbnn" or blank 

 

 +1111 Other Tax Amount 60 12 N 

 1112 COBRA Recapture 60 5 "COBRA" or blank 

 Literal 

 1113 COBRA Recapture 60 12 N 

 Amount 

 1114 F8611 Literal 60 5 "LIHCR" or blank 

 1115 F8611 Amount 60 12 N 

 1118 Form 8693 Approved 60 1 "X" or blank 

 Indicator 

 1119 Form 8693 Approved 60 8 DT 

 Date 

 1121 F4255 Literal 60 3 "ICR" or blank 

 1122 F4255 Amount 60 12 N 

 1123 F8828 Literal 60 4 "FMSR" or blank 

 1124 F8828 Amount 60 12 N 

 1125 F8834 Literal 60 9 "FORMb8834" or blank 

 1126 F8834 Amount 60 12 N 

 1127 F8697 Literal 60 9 "FORMb8697" or blank 

 1128 F8697 Amount 60 12 N 

 1129 F8845 Literal 60 4 "IECR" or blank 

 1130 F8845 Amount 60 12 N 

 1131 F8882 Literal 60 5 "ECCFR" or blank 

 Publication 1346 October 1, 2011 Part 2 Page 32
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1132 F8882 Amount 60 12 N 

 

 1133 F8874 Literal 60 4 "NMCR" or blank 

 1134 F8874 Amount 60 12 N 

 1135 F8889 Literal 60 3 "HSA" or blank 

 1136 F8889 Amount 60 12 N 

 1137 AMVCR Literal 60 5 "AMVCR" or blank 

 1138 AMVCR Amount 60 12 N 

 1139 ARPCR Literal 60 5 "ARPCR" or blank 

 1140 ARPCR Amount 60 12 N 

 1141 F8866 Literal 60 9 "FORMb8866" or blank 

 1142 F8866 Amount 60 12 N 

 1143 F8853 Literal 60 3 "MSA" or blank 

 (Archer MSA) 

 1144 F8853 Amount 60 12 N 

 (Archer MSA) 

 1145 F8853 Literal 60 7 "MEDbMSA" or blank 

 (Medicare Advantage) 

 1146 F8853 Amount 60 12 N 

 (Medicare Advantage) 

 1147 F8936 Literal 60 9 "FORMb8936" or blank 

 1148 F8936 Amount 60 12 N 

 1149 Total Other Tax 60 12 N 

 1150 Total Tax 61 12 N | 

 1155 Forms 1099 and AK 62 9 "FORMb1099" or blank | 

 Dividend W/H Literal 

 1157 Forms 1099 and AK 62 12 N | 

 Dividend W/H Amount 

 1158 W/H from Sch K-1 62 7 "SCHbK-1" or blank | 

 Literal 

 1159 W/H from Sch K-1 62 12 N | 

 Amount 

 Publication 1346 October 1, 2011 Part 2 Page 33
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1160 Total Federal 62 12 N | 

 Income Tax Withheld 

 

 1161 Divorced Spouse SSN 63 9 N or blank | 

 1162 Divorced Literal 63 3 "DIV" or blank | 

 1170 ES Payments 63 12 N | 

 @1173 Estimated Payment 63 6 "STMbnn" or blank | 

 Name Change 

 @1174 Paid Joint 2011 ES 63 6 "STMbnn" or blank | 

 Tax Explanation 

 --| 

 1178 EIC Literal 64a 3 NO ENTRY 

 1180 Earned Income Credit 64a 12 N 

 1183 EIC Eligibility 64a 6 "CLERGY" or "NO" or 

 blank 

 1185 Nontaxable Combat 64b 12 N 

 Pay Election 

 1187 Additional Child 65 12 N 

 Tax Credit 

 1189 American 66 12 N 

 Opportunity Credit 

 1190 First-Time 67 12 NO ENTRY 

 Homebuyer Credit 

 1197 F4868 Amount 68 12 N 

 1198 Excess SS & Tier 1 69 12 N 

 RRTA Tax 

 1200 Credit for Federal 70 12 N 

 Tax on Fuels 

 1202 Form 2439 Block 71a 1 "X" or blank 

 1204 Form 8839 Block 71b 1 NO ENTRY 

 1206 Form 8801 Block 71c 1 "X" or blank 

 1208 Form 8885 Block 71d 1 "X" or blank 

 1210 Other Payments 71 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 34
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1245 Form 8689 Literal 72 9 "FORMb8689" or blank 

 

 1246 Form 8689 Amount 72 12 N 

 1250 Total Payments 72 12 N 

 1260 Overpaid 73 12 N 

 1262 Direct Deposit-Yes 1 "X" or blank 

 1263 Direct Deposit-No 1 "X" or blank 

 1270 Refund 74a 12 N 

 1271 Form 8888 Block 74a 1 "X" or blank 

 1272 Routing Transit 74b 9 N or blank 

 Number 

 1274 Checking Account 74c 1 "X" or blank 

 Indicator 

 1276 Savings Account 74c 1 "X" or blank 

 Indicator 

 1278 Depositor Account 74d 17 AN (includes hyphens or 

 Number blank) 

 1280 Applied to ES Tax 75 12 N 

 1290 Amount Owed 76 12 N 

 1295 ES Penalty Indicator 77 1 NO ENTRY 

 1300 ES Penalty Amount 77 12 N 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 AN or blank 

 Designee PIN 

 1315 Remittance 12 NO ENTRY 

 Publication 1346 October 1, 2011 Part 2 Page 35
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1317 Filing A Community 1 "X" or blank 

 Property State 

 Return 

 

 1319 Signed by Power of 1 "X" or blank 

 Attorney 

 1320 Name of Power of 35 AN, Allowable special 

 Attorney characters are space, 

 slash, and hyphen 

 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1322 Occupation 25 AN 

 @1323 Spouse Signature 6 "STMbnn" or blank 

 Statement 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 1326 Personal 1 "X" or blank 

 Representative 

 1327 Spouse Occupation 25 AN 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Taxpayer Optional 20 N, Allowable special 

 Foreign Telephone characters are hyphen 

 Number and space 

 

 1330 OUO Code 6 N or blank 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (Left Justified) or 

 blanks 

 

 1340 Name of Paid 35 AN 

 Preparer 

 1350 Preparer Self- 1 AN ("X" if self-employed, 

 Employment Indicator otherwise blank) 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 

 1370 Preparer Firm Name 35 AN 

 Publication 1346 October 1, 2011 Part 2 Page 36
 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1380 Preparer Firm EIN 9 N 

 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 37
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1135" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040Ab" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Tax Period 6 Value "201112", YYYYMM | 

 0006 Filler 1 blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0010 Primary SSN 9 N (Your Social Security 

 Number) 

 0020 Primary Date of 8 YYYYMMDD or blank 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 YYYYMMDD or blank 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2011 Part 2 Page 38
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&). 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0061 Foreign Country 22 A, Allowable special | 

 character is space 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0063 Foreign Province/ 35 A, Allowable special | 

 County characters are space, 

 slash, and hyphen 

 

 0064 Foreign City/State 35 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 --| 

 0067 Foreign Postal Code 17 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 0070 Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and Literal 

 "NONE" 

 

 0083 City 22 A, Allowable special 

 character is space. 

 Publication 1346 October 1, 2011 Part 2 Page 39
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0087 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 

 0095 Zip Code 12 N (left-justified) 

 0097 Address Ind 1 1 = APO/DPO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE", 

 "IRAQIbFREEDOM", 

 "KOSOVObOPERATION", 

 "NORTHERNbFORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 or blank 

 

 0110 PECF Primary 1 "X" or blank 

 0120 PECF Spouse 1 "X" or blank 

 0130 Filing Status 1-5 1 Value 1, 2, 3, 4 or 5 

 (Applicable block, 

 lines 1-5) 

 

 @0135 Overseas Extension 6 "STMbnn" or blank 

 Explanation 

 0140 Spouse's Name 3 25 AN (must be present if | 

 filing status = 3, 

 otherwise blank) 

 or "NRA" 

 

 0150 Qualifying Name for 4 25 A or blank 

 H of Household 

 0153 SSN for Qual Name 4 9 N 

 0160 Exempt Self 6a 1 "X" or blank 

 0163 Exempt Spouse 6b 1 "X" or blank 

 Publication 1346 October 1, 2011 Part 2 Page 40
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0164 Exempt Spouse Name 6b 25 AN 

 

 0165 Exempt Spouse Name 6b 4 First 4 significant 

 Control characters of Spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instruction) 

 

 0167 Total Box 6a and 6b 1 Values 0, 1 or 2 

 *0170 Dependent First 6c(1) 10 A (first name), Hyphen, 

 Name 1 space, "STMbnn" or blank 

 +0171 Dependent Last Name 6c(1) 15 A (last name), hyphen, 

 - 1 space, or blank 

 +0172 Dependent Name 4 First 4 significant 

 Control - 1 characters of dependent's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 +0175 Dependent's SSN - 1 6c(2) 9 N or blank 

 +0177 Relationship - 1 6c(3) 12 Values: "STEPCHILD", | 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", "SON", 

 "DAUGHTER", "OTHER" 

 

 +0178 Eligibility for 6c(4) 1 "X" or blank 

 Child Tax Credit - 1 

 0180 Dependent First 6c(1) 10 AN (first name, blank) 

 Name 2 

 0181 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 2 

 Publication 1346 October 1, 2011 Part 2 Page 41
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0182 Dependent Name 4 'See 1st Occ.' 

 control - 2 

 

 0185 Dependent's SSN - 2 6c(2) 9 'See 1st Occ.' 

 0187 Relationship - 2 6c(3) 11 'See 1st Occ.' 

 0188 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 2 

 0190 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 3 

 0191 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 3 

 0192 Dependent Name 4 'See 1st Occ.' 

 Control - 3 

 0195 Dependent's SSN - 3 6c(2) 9 'See 1st Occ.' 

 0197 Relationship - 3 6c(3) 11 'See 1st Occ.' 

 0198 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 3 

 0200 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 4 

 0201 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 4 

 0202 Dependent Name 4 'See 1st Occ.' 

 Control - 4 

 0205 Dependent's SSN - 4 6c(2) 9 'See 1st Occ.' 

 0207 Relationship - 4 6c(3) 11 'See 1st Occ.' 

 0208 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 4 

 0240 Number of Children 2 Value Range 00-99 

 Who Lived with You 

 0247 Number of Children 2 Value Range 00-99 

 Not living With You 

 0350 Number of Other 2 Value Range 00-99 

 Dependents Listed 

 0355 Total Exemptions 6d 2 Value Range 00-99 

 Publication 1346 October 1, 2011 Part 2 Page 42
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0356 Deferred 7 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0357 Deferred 7 12 N 

 Compensation Plan 

 Amount 

 

 0360 Public Safety 7 3 "PSO" or blank 

 Officer Literal 

 0361 Public Safety 7 12 N 

 Officer Amount 

 0362 Prisoner Earned 7 3 "PRI" or blank 

 Income Literal 

 0363 Prisoner Earned 7 12 N 

 Income Amount 

 0366 Household Help 7 3 "HSH" or blank 

 Literal 

 0367 Household Help Amt 7 12 N 

 0370 Fringe Benefit 2 "FB" or blank 

 Literal 

 0371 Dependent Care 3 "DCB" or blank 

 Benefits Literal 

 0372 Scholarship Literal 3 "SCH" or blank 

 0373 Scholarship Amount 12 N 

 0375 Wages, Salaries, 7 12 N 

 Tips 

 0378 Foreign Employer 7 3 "FEC" or blank 

 Compensation Literal 

 0379 Foreign Employer 7 12 N or blank 

 Compensation Total 

 0380 Taxable Interest 8a 12 N 

 0385 Tax-Exempt Interest 8b 12 N 

 0394 Total Ordinary 9a 12 N 

 Dividends 

 0396 Qualified Dividends 9b 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 43
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0450 Total Capital Gain/ 10 12 N 

 Loss 

 

 0475 IRA Distributions 11a 12 N 

 Received 

 0477 IRA Distribution 11b 8 "ROLLOVER" or blank 

 Literal 

 @0479 IRA Distrib/F8606 11b 6 "STMbnn" or blank 

 Recharacter 

 Explanation 

 

 0480 Taxable IRA Amount 11b 12 N 

 0482 Qual. Charitable 11b 3 "QCD" or blank 

 Distr. 

 0485 Pensions Annuities 12a 12 N 

 Received Including 

 Foreign 

 

 0487 Pensions and 12b 8 "ROLLOVER" or blank 

 Annuities Literal 

 0488 Foreign Employer 12b 3 "FEP" or blank 

 Pension Literal 

 0490 Taxable Foreign 12b 12 N 

 Pensions Amount 

 0495 Taxable Pensions 12b 12 N 

 Amount Including 

 Foreign 

 

 0496 Distributions from 12b 3 "PSO" or blank 

 Retirement Plans 

 Literal 

 

 0545 Repayment Literal 6 "REPAID" or blank 

 0551 Repayment Amount 12 N 

 0552 Unemployment 13 12 N 

 Compensation 

 0553 Social Security 14a 12 N 

 Benefits 

 0555 SS Benefit Indicator 14a 5 "D", "LSE", "DbLSE" 

 or blank 

 Publication 1346 October 1, 2011 Part 2 Page 44
 

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0557 Taxable Amount of 14b 12 N 

 Social Security 

 

 0595 Protective Section 1 "X" or blank 

 108(i) ELC Record 

 Ind 

 

 0600 Total Income 15 12 N 

 0623 Educator Expenses 16 12 N 

 0626 IRA Deduction 17 12 N 

 0627 IRA Deduction 17 1 "D" or blank 

 Literal 

 0628 Student Loan 18 12 N 

 Interest Deduction 

 0705 Tuition and Fees 19 12 N 

 Deduction 

 0740 Total Adjustments 20 12 N 

 0750 Adjusted Gross 21 12 N 

 Income 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 45
 

 

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0900" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0760 Record ID 6 "RETbbb" 

 

 0761 Type 6 "1040Ab" 

 0762 Page Number 5 "PG02b" 

 0763 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0764 Filler 1 blank 

 0765 Tax Period 6 Value "201112", YYYYMM | 

 0766 Filler 1 blank 

 0770 AGI Repeated 22 12 N 

 0772 Self 65 or Over Box 23a 1 "X" or blank 

 0774 Self Blind Box 23a 1 "X" or blank 

 0776 Spouse 65 or Over 23a 1 "X" or blank 

 Box 

 0778 Spouse Blind Box 23a 1 "X" or blank 

 0783 Total Boxes Checked 23a 1 1, 2, 3, 4 or blank 

 0786 Must Itemize 23b 1 "X" or blank 

 Indicator 

 0788 Modified Standard 24 8 "SECTb933", "X" or blank 

 Deduction Ind 

 0789 Total Itemized or 24 12 N 

 Standard Deduction 

 0800 AGI Less Deduction 25 12 N 

 0810 Exemption Amount 26 12 N 

 0820 Taxable Income 27 12 N 

 0840 Education Credit 28 3 "ECR" or blank 

 Recapture Literal 

 Publication 1346 October 1, 2011 Part 2 Page 46
 

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0850 Education Credit 28 12 N 

 Recapture Amount 

 

 0854 Alternative Minimum 28 3 "AMT" or blank 

 Tax Literal 

 0857 Alternative Minimum 28 12 N 

 Tax Amount 

 0860 Tax 28 12 N 

 0925 Credit for Child & 29 12 N 

 Dependent Care 

 0930 Credit for Elderly 30 12 N 

 or Disabled 

 0935 Education Credits 31 12 N 

 0950 Retirement Savings 32 12 N 

 Contribution Credit 

 0955 Child Tax Credit 33 12 N 

 1020 Total Credits 34 12 N 

 --| 

 --| 

 1150 Total Tax 35 12 N | 

 

 1155 Forms 1099 and AK 36 9 "FORMb1099" or blank | 

 Dividend W/H Literal 

 1157 Forms 1099 and AK 36 12 N | 

 Dividend W/H Amount 

 1160 Total Federal 36 12 N | 

 Income Tax Withheld 

 1161 Divorced Spouse SSN 9 N or blank 

 1162 Divorced Literal 3 "DIV" or blank 

 1170 ES Payments 37 12 N | 

 @1173 Estimated Payment 6 "STMbnn" or blank 

 Name Change 

 @1174 Paid Joint 2011 ES 37 6 "STMbnn" or blank | 

 Tax Explanation 

 --| 

 1178 EIC Literal 38a 3 NO ENTRY | 

 Publication 1346 October 1, 2011 Part 2 Page 47
 

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1180 Earned Income Credit 38a 12 N | 

 

 1183 EIC Eligibility 38a 6 "NO" or blank | 

 1185 Nontaxable Combat 38b 12 N | 

 Pay Election 

 1187 Additional Child 39 12 N | 

 Tax Credit 

 1189 American 40 12 N | 

 Opportunity Credit 

 1230 F4868 Literal 41 9 "FORMb4868" or blank | 

 1231 F4868 Amount 41 12 N | 

 1240 Excess SST Literal 41 10 "EXCESSbSST" or blank | 

 1241 Excess SS Tax 41 12 N | 

 1250 Total Payments 41 12 N | 

 1260 Overpaid 42 12 N | 

 1262 Direct Deposit Yes 1 "X" or blank 

 1263 Direct Deposit No 1 "X" or blank 

 1270 Refund 43a 12 N | 

 1271 Form 8888 Block 43a 1 "X" or blank | 

 1272 Routing Transit 43b 9 N or blank | 

 Number 

 1274 Checking Account 43c 1 "X" or blank | 

 Indicator 

 1276 Savings Account 43c 1 "X" or blank | 

 Indicator 

 1278 Depositor Account 43d 17 AN (includes hyphens or | 

 Number blank) 

 1280 Applied to ES Tax 44 12 N | 

 1290 Amount Owed 45 12 N | 

 1295 ES Penalty Indicator 46 1 NO ENTRY | 

 1300 ES Penalty Amount 46 12 N | 

 Publication 1346 October 1, 2011 Part 2 Page 48
 

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 AN or blank 

 Designee PIN 

 1315 Remittance 12 NO ENTRY 

 1319 Signed by Power of 1 "X" or blank 

 Attorney 

 1320 Name of Power of 35 AN, Allowable special 

 Attorney characters are space, 

 slash, and hyphen 

 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1322 Occupation 25 AN 

 @1323 Spouse Signature 6 "STMbnn" or blank 

 Statement 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 1326 Personal 1 "X" or blank 

 Representative 

 1327 Spouse Occupation 25 AN 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Optional Foreign 20 N, allowable special 

 Telephone Number characters are hyphen 

 and space 

 

 1330 OUO Code 6 N or blank 

 Publication 1346 October 1, 2011 Part 2 Page 49
 

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (Left justified) or 

 blanks 

 

 1340 Name of Paid 35 AN 

 Preparer 

 1350 Preparer Self- 1 "X" or blank 

 Employment Indicator 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 

 1370 Preparer Firm Name 35 AN 

 1380 Preparer Firm EIN 9 N 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 50

 
 

 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1164" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040Zb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Tax Period 6 Value "201112", YYYYMM | 

 0006 Filler 1 blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0010 Primary SSN 9 N (Your Social Security 

 Number) 

 0020 Primary Date of 8 YYYYMMDD or blank 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 YYYYMMDD or blank 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2011 Part 2 Page 51
 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&). 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0061 Foreign Country 22 A, Allowable special | 

 character is space 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 0063 Foreign Province/ 35 A, Allowable special | 

 County characters are space, 

 slash, and hyphen 

 0064 Foreign City/State 35 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 --| 

 0067 Foreign Postal Code 17 AN, Allowable special cha | 

 racters are space, 

 slash, and hyphen 

 

 0070 Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and 

 Literal "NONE" 

 

 0083 City 22 A, Allowable special 

 character is space. 

 Publication 1346 October 1, 2011 Part 2 Page 52
 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0087 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 

 0095 Zip Code 12 N (left-justified) 

 0097 Address Ind 1 1 = APO/DPO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE", 

 "IRAQIbFREEDOM", 

 "KOSOVObOPERATION", 

 "NORTHERN FORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 or blank 

 

 0110 PECF Primary 1 "X" or blank 

 0120 PECF Spouse 1 "X" or blank 

 @0135 Overseas Extension 6 "STMbnn" or blank 

 Explanation 

 0356 Deferred 1 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 0357 Deferred 1 12 N 

 Compensation Plan 

 Amount 

 0362 Prisoner Earned 1 3 "PRI" or blank 

 Income Literal 

 0363 Prisoner Earned 1 12 N 

 Income Amount 

 0366 Household Help 1 3 "HSH" or blank 

 Literal 

 0368 Household Help Amt 1 12 N 

 

 Publication 1346 October 1, 2011 Part 2 Page 53
 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0372 Scholarship Literal 3 "SCH" or blank 

 

 0373 Scholarship Amount 12 N 

 0375 Wages, Salaries,Tips 1 12 N 

 0378 Foreign Employer 1 3 "FEC" or blank 

 Compensation Literal 

 0379 Foreign Employer 1 12 N or blank 

 Compensation Total 

 0380 Taxable Interest 2 12 N 

 0382 Tax Exempt Literal 2 3 "TEI" or blank 

 0385 Tax Exempt Interest 2 12 N 

 0545 Repayment Literal 3 6 "REPAID" or blank 

 0551 Repayment Amount 3 12 N 

 0552 Unemployment 3 12 N 

 Compensation 

 0595 Protective Section 1 "X" or blank 

 108(i) ELC Record 

 Ind 

 0750 Adjusted Gross 4 12 N (AGI) 

 Income 

 0770 Self Claimed 5 1 "X" or blank 

 Dependent Ind 

 0775 Spouse Claimed 5 1 "X" or blank 

 Dependent Ind 

 0815 Combined Standard 5 12 N 

 Deduction and 

 Personal Exemption 

 0820 Taxable Income 6 12 N 

 1155 Forms 1099 and AK 7 9 "FORMb1099" or blank 

 Dividend W/H Literal 

 1157 Forms 1099 and AK 7 12 N 

 Dividend W/H Amount 

 1160 Total Federal 7 12 N 

 Income Tax Withheld 

 Publication 1346 October 1, 2011 Part 2 Page 54
 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 1178 EIC Literal 8a 3 NO ENTRY | 

 

 1180 Earned Income Credit 8a 12 N | 

 1183 EIC Eligibility 8a 6 "NO" or blank | 

 1185 Nontaxable Combat 8b 12 N | 

 Pay Election 

 1230 F4868 Literal 9 9 "FORMb4868" or blank | 

 1231 F4868 Amount 9 12 N | 

 1250 Total Payments 9 12 N | 

 1256 Total Tax 10 12 N | 

 1262 Direct Deposit Yes 1 "X" or blank 

 1263 Direct Deposit No 1 "X" or blank 

 1270 Refund 11a 12 N | 

 1271 Form 8888 Block 11a 1 "X" or blank | 

 1272 Routing Transit 11b 9 N or blank | 

 Number 

 1274 Checking Account 11c 1 "X" or blank | 

 Indicator 

 1276 Savings Account 11c 1 "X" or blank | 

 Indicator 

 1278 Depositor Account 11d 17 AN (includes hyphens or | 

 Number blank) 

 1290 Amount Owed 12 12 N | 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 Publication 1346 October 1, 2011 Part 2 Page 55
 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1313 Third Party 5 AN 

 Designee PIN 

 

 1315 Remittance 12 NO ENTRY 

 1319 Signed by Power of 1 "X" or blank 

 Attorney 

 1320 Name of Power of 35 AN, Allowable special 

 Attorney characters are space, 

 slash, and hyphen 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1322 Occupation 25 AN 

 @1323 Spouse Signature 6 "STMbnn" or blank 

 Statement 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 1326 Personal 1 "X" or blank 

 Representative 

 1327 Spouse Occupation 25 AN 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Taxpayer Optional 20 N, Allowable special 

 Foreign Telephone characters are hyphen 

 Number and space 

 1330 OUO Code 6 N or blank 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (left justified) or 

 blanks 

 

 1340 Name of Paid 35 AN 

 Preparer 

 1350 Preparer Self- 1 AN ("X" if self-employed, 

 Employment Indicator otherwise blank) 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 Publication 1346 October 1, 2011 Part 2 Page 56
 

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1370 Preparer Firm Name 35 AN 

 

 1380 Preparer Firm EIN 9 N 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 57

 
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1171" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040SS" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Tax Period 6 Value "201112", YYYYMM | 

 0006 Filler 1 Blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0009 Form 1040-SS (PR) 2 Values 

 Literal "PR" for 1040-PR 

 "SS" for 1040-SS 

 

 0010 Primary SSN 9 N (Your Social Security 

 Number) 

 0020 Primary Date of 8 NO ENTRY 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 NO ENTRY 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable special 

 characters are alpha, 

 hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2011 Part 2 Page 58
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable special 

 characters are alpha, 

 hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN, Taxpayer's name; 

 allowable special 

 characters are: space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0062 Foreign Street 35 NO ENTRY 

 Address 

 0064 Foreign City, State 35 NO ENTRY 

 or Province, Postal 

 Code 

 

 0066 Foreign Country 22 NO ENTRY 

 0070 Name Line 2 35 AN, "in care of" 

 Addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and Literal 

 "NONE" 

 

 0083 City 22 A, Allowable special 

 character is space 

 0087 State Abbreviation 2 A, Value "PR" 

 0095 Zip Code 12 N, 

 Values "006nnnnnnnnn", 

 "007nnnnnnnnn" 

 or "009nnnnnnnnn" 

 

 0097 Address Ind 1 NO ENTRY 

 Publication 1346 October 1, 2011 Part 2 Page 59
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Filing Status 1 1 Values 

 1 = Single, 

 2 = MFJ, 

 3 = MFS 

 

 0135 Overseas Extension 6 NO ENTRY 

 Explanation 

 0140 Spouse's Name 1 25 AN (must be present if 

 Filing Status = "3", 

 otherwise blank) 

 

 *0170 Qualifying Child 2(a) 10 AN (first name), blank 

 First Name - 1 or "STMbnn" 

 +0171 Qualifying Child 2(a) 15 AN (last name) or blank 

 Last Name - 1 

 +0172 Qualifying Child 4 First 4 significant 

 Name Control - 1 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable special 

 characters are alpha, 

 hyphen or space 

 (see special 

 instructions) 

 

 +0175 Qualifying Child 2(b) 9 N or blank 

 SSN - 1 

 +0177 Relationship - 1 2(c) 15 Values: "SON", | 

 "DAUGHTER", 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "BROTHER", "SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "NINO", "NINA", 

 "HIJObDEbCRIANZA", 

 "HIJAbDEbCRIANZA", 

 "NIETO", "NIETA", 

 "HERMANO", "HERMANA", 

 "SOBRINO", "SOBRINA", 

 "HIJO', "HIJA" 

 

 0180 Qualifying Child 2(a) 10 AN (first name), or blank 

 First Name - 2 

 

 Publication 1346 October 1, 2011 Part 2 Page 60
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0181 Qualifying Child 2(a) 15 'See 1st Occ.' 

 Last Name - 2 

 

 0182 Qualifying Child 4 'See 1st Occ.' 

 Name Control - 2 

 0185 Qualifying Child 2(b) 9 'See 1st Occ.' 

 SSN - 2 

 0187 Relationship - 2 2(c) 15 'See 1st Occ.' 

 0190 Qualifying Child 2(a) 10 'See 2nd Occ.' 

 First Name - 3 

 0191 Qualifying Child 2(a) 15 'See 1st Occ.' 

 Last Name - 3 

 0192 Qualifying Child 4 'See 1st Occ.' 

 Name Control - 3 

 0195 Qualifying Child 2(b) 9 'See 1st Occ.' 

 SSN - 3 

 0197 Relationship - 3 2(c) 15 'See 1st Occ.' 

 0200 Qualifying Child 2(a) 10 'See 2nd Occ.' 

 First Name - 4 

 0201 Qualifying Child 2(a) 15 'See 1st Occ.' 

 Last Name - 4 

 0202 Qualifying Child 4 'See 1st Occ.' 

 Name Control - 4 

 0205 Qualifying Child 2(b) 9 'See 1st Occ.' 

 SSN - 4 

 0207 Relationship - 4 2(c) 15 'See 1st Occ.' 

 1035 Exempt SE Tax 13 NO ENTRY 

 Indicator 

 1040 Self-Employment Tax 3 12 NO ENTRY 

 1072 Household 4 12 NO ENTRY 

 Employment Taxes 

 1074 F4137 Literal 5 11 NO ENTRY 

 1076 F4137 Amount 5 12 NO ENTRY 

 Publication 1346 October 1, 2011 Part 2 Page 61
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1078 Social Security & 5 15 NO ENTRY 

 Medicare Tax on 

 Tips Literal 

 

 1080 Social Security & 5 12 NO ENTRY 

 Medicare Tax on 

 Tips Amount 

 

 1082 Social Security & 5 15 NO ENTRY 

 Medicare Tax on 

 GTLI Literal 

 

 1084 Social Security & 5 12 NO ENTRY 

 Medicare Tax on 

 GTLI Amount 

 

 1150 Total Tax 5 12 NO ENTRY 

 1170 ES Payments 6 12 NO ENTRY 

 1173 Estimated Payment 6 6 NO ENTRY 

 Name Change 

 1188 Excess Social 7 12 NO ENTRY 

 Security Tax 

 1192 Additional Child 8 12 N 

 Tax Credit 

 1210 Health Coverage Tax 9 12 NO ENTRY 

 Credit 

 1250 Total Payments 10 12 N 

 1260 Overpaid 11 12 N 

 1262 Direct Deposit-Yes 1 "X" or blank 

 1263 Direct Deposit-No 1 "X" or blank 

 1270 Refund 12a 12 N 

 1271 Form 8888 Block 12a 1 "X" or blank 

 1272 Routing Transit 12b 9 N 

 Number 

 1274 Checking Account 12c 1 "X" or blank 

 Indicator 

 1276 Savings Account 12c 1 "X" or blank 

 Indicator 

 Publication 1346 October 1, 2011 Part 2 Page 62
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1278 Depositor Account 12d 17 AN (includes hyphens or 

 Number blank) 

 

 1280 Applied to ES Tax 13 12 N 

 1290 Amount Owed 14 12 NO ENTRY 

 1295 ES Penalty Indicator 1 NO ENTRY 

 1300 ES Penalty Amount 12 NO ENTRY 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 AN or blank 

 Designee PIN 

 1315 Remittance 12 NO ENTRY 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 NO ENTRY 

 1326 Personal 1 NO ENTRY 

 Representative 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Taxpayer Optional 20 N, Allowable special 

 Foreign Telephone characters are hyphen 

 Number and space 

 

 1330 OUO Code 6 N or blank 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (Left Justified) or 

 blanks 

 

 Publication 1346 October 1, 2011 Part 2 Page 63
 

 FORM 1040-SS (PR) PAGE 1 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1340 Name of Paid 35 AN 

 Preparer 

 

 1350 Preparer Self- 1 AN ("X" if self-employed, 

 Employment Indicator otherwise blank) 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 

 1370 Preparer Firm Name 35 AN 

 1380 Preparer Firm EIN 9 N 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 64

 
 

 FORM 1040-SS (PR) PAGE 2 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0739" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1600 Record ID 6 "RETbbb" 

 

 1601 Type 6 "1040SS" 

 1602 Page Number 5 "PG02b" 

 1603 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1604 Filler 1 Blank 

 1605 Tax Period 6 Value "201112", YYYYMM | 

 1606 Filler 1 Blank 

 1610 Excluded Puerto 1 12 N 

 Rico Income 

 1620 SS/Medicare Taxes 2 12 N 

 Withheld 

 1630 Add Child Tax Credit 3 12 N 

 1700 Name of Farm 35 NO ENTRY 

 Proprietor 

 1710 SSN of Farm 9 NO ENTRY 

 Proprietor 

 1720 Sales Amount of A-1 12 NO ENTRY 

 Livestock Purchased 

 1730 Cost or Other Basis A-2 12 NO ENTRY 

 1740 Purchased Profit A-3 12 NO ENTRY 

 1750 Sales Amount for A-4 12 NO ENTRY 

 Products Raised 

 1760 Total Cooperative A-5a 12 NO ENTRY 

 Distributions 

 1770 Taxable Cooperative A-5b 12 NO ENTRY 

 Distributions 

 

 Publication 1346 October 1, 2011 Part 2 Page 65
 

 FORM 1040-SS (PR) PAGE 2 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1780 Agricultural A-6 12 NO ENTRY 

 Program Payments 

 

 1790 Commodity Credit A-7 12 NO ENTRY 

 Loans Amount 

 1800 Crop Insurance A-8 12 NO ENTRY 

 Proceeds Amount 

 1810 Custom Hire A-9 12 NO ENTRY 

 1820 Other Farm Income A-10 12 NO ENTRY 

 1830 Gross Farm Income A-11 12 NO ENTRY 

 1900 Car and Truck B-12 12 NO ENTRY 

 Expenses 

 1910 Chemicals Expense B-13 12 NO ENTRY 

 1920 Conservation Expense B-14 12 NO ENTRY 

 1930 Custom Hire Expense B-15 12 NO ENTRY 

 1940 Depreciation/Sect B-16 12 NO ENTRY 

 179 Expense 

 1950 Employee Benefit B-17 12 NO ENTRY 

 Programs Expense 

 1960 Feed Purchase B-18 12 NO ENTRY 

 Expense 

 1970 Fertilizer & Lime B-19 12 NO ENTRY 

 Expense 

 1980 Freight & Trucking B-20 12 NO ENTRY 

 Expense 

 1990 Gas, Fuel, Oil B-21 12 NO ENTRY 

 Expense 

 2000 Insurance Expense B-22 12 NO ENTRY 

 2010 Mortgage Int Expense B-23a 12 NO ENTRY 

 2020 Other Interest B-23b 12 NO ENTRY 

 Expense 

 2030 Labor Hired Expense B-24 12 NO ENTRY 

 Publication 1346 October 1, 2011 Part 2 Page 66
 

 FORM 1040-SS (PR) PAGE 2 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2040 Pension/Profit- B-25 12 NO ENTRY 

 Sharing Expense 

 

 2050 Machinery/Equipment B-26a 12 NO ENTRY 

 Rent or Lease 

 2060 Other/Land/Animals B-26b 12 NO ENTRY 

 Rent or Lease 

 2070 Repairs/Maintenance B-27 12 NO ENTRY 

 Expense 

 2080 Seeds/Plants B-28 12 NO ENTRY 

 Purchased Expense 

 2090 Storage Warehousing B-29 12 NO ENTRY 

 Expense 

 2100 Supplies Purchased B-30 12 NO ENTRY 

 Expense 

 2110 Taxes Expense B-31 12 NO ENTRY 

 2120 Utilities Expense B-32 12 NO ENTRY 

 2130 Veterinary Fees/ B-33 12 NO ENTRY 

 Medicine Expense 

 2140 Other Expenses B-34a 20 NO ENTRY 

 Explanation 1 

 2150 Other Expenses B-34a 12 NO ENTRY 

 Amount 1 

 2160 Other Expenses B-34b 20 NO ENTRY 

 Explanation 2 

 2170 Other Expenses B-34b 12 NO ENTRY 

 Amount 2 

 2180 Other Expenses B-34c 20 NO ENTRY 

 Explanation 3 

 2190 Other Expenses B-34c 12 NO ENTRY 

 Amount 3 

 2200 Other Expenses B-34d 20 NO ENTRY 

 Explanation 4 

 2210 Other Expenses B-34d 12 NO ENTRY 

 Amount 4 

 Publication 1346 October 1, 2011 Part 2 Page 67
 

 FORM 1040-SS (PR) PAGE 2 U.S. Self-Employment Tax Return Add'l 

 Chld Tx Crdt 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2220 Other Expenses B-34e 20 NO ENTRY 

 Explanation 5 

 

 2230 Other Expenses B-34e 12 NO ENTRY 

 Amount 5 

 2240 Total Farm Expenses B-35 12 NO ENTRY 

 2250 Net Farm Profit or B-36 12 NO ENTRY 

 Loss 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 68
 

SECTION 3 SCHEDULES

Schedule Record Identification

Each page of a schedule will have a new Schedule Record with the Page Number 

incremented and must start with a Byte Count, Start of Record Sentinel and Record 

Identification. The following fields describe the composition of the Record ID. 

Field No. Identification Length Description

 Byte Count 4 (see schedule) for fixed; 

 "nnnn" for variable 

Start of Record Sentinel 4 Value " " 

0000 Record ID 6 Value "SCHbbb" 

0001 Schedule Type 6 Value "1040bb", "1040Ab" 

 or "8847bb" 

0002 Page Number 5 Value "Pgnnb", 

 nn = 0l to 02 

0003 Taxpayer Identification 9 N (Primary Social 

Number Security Number) 

0004 Filler 1 Blank 

0005 Schedule Occurrence 7 Number limited to 

Number the maximum number 

 of schedules allowed 

(Begin data fields of the Schedule record layout) 

 

 

 

Publication 1346 October 1, 2011 Part 2 Page 69

 

 
 

 SCHEDULE A PAGE 1 Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0679" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "SCHbbA" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0015 Medical/Dental/ 1 12 N 

 Expenses 

 0065 AGI Amount 2 12 N 

 0070 Medical Allowance 3 12 N 

 0080 Total Medical/Dental 4 12 N 

 0090 State & Local 5 12 N 

 Income Taxes 

 0093 Income Taxes Box 5a 1 "X" or blank 

 0095 General Sales Taxes 5b 1 "X" or blank 

 Box 

 0100 Real Estate Taxes 6 12 N 

 0110 Personal Property 7 12 N | 

 Taxes 

 *0130 Other Taxes Type 8 28 AN or "STMbnn" 

 +0135 Other Taxes Amount 8 12 N 

 0140 Total Other Taxes 8 12 N 

 Amount 

 0150 Total Taxes 9 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 70
 

 SCHEDULE A PAGE 1 Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0159 Form 1098 10 6 "STMbnn" or blank 

 Explanation 

 

 0160 Mortgage Interest 10 12 N 

 to Financial 

 Institutions 

 @0165 Form 1098 Name/ 11 6 "STMbnn" or blank 

 Address 

 *0170 Recipient Name 11 20 AN or "STMbnn" 

 +0180 Recipient Address 11 40 AN 

 +0190 Recipient TIN 11 9 N 

 0195 Total Indiv 11 12 N 

 Mortgage Interest 

 Amount 

 0203 Deductible Points 12 12 N 

 0205 Mortgage Insurance 13 12 N 

 Premiums 

 0207 Investment Interest 14 12 N 

 0290 Total Interest 15 12 N 

 0350 Gifts Cash/Check 16 12 N 

 0360 Non-Cash/Check 17 12 N 

 Contribution 

 0370 Carryover Prior Yr 18 12 N 

 0380 Total Contributions 19 12 N 

 0390 Casualty/Theft Loss 20 12 N 

 *0400 Unreimbursed Emp 21 25 AN or "STMbnn" 

 Bus Expn Desc 

 +0405 Unreimbursed 21 12 N 

 Employee Business 

 Expense Amount 

 0410 Tot Unreimbursed 21 12 N 

 Employee Business 

 Expense Amount 

 0415 Tax Preparation Fees 22 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 71
 

 SCHEDULE A PAGE 1 Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0420 Other Expenses Type 23 30 AN or "STMbnn" 

 (1) 

 

 +0430 Other Expenses 23 12 N 

 Amount (1) 

 0432 Other Expenses Type 23 30 AN 

 (2) 

 0434 Other Expenses 23 12 N 

 Amount (2) 

 0435 Total Other Expenses 23 12 N 

 0445 Gross Miscellaneous 24 12 N 

 Deductions 

 0450 Form 1040 AGI 25 12 N 

 Repeated 

 0455 Miscellaneous 26 12 N 

 Allowance 

 0465 Net Miscellaneous 27 12 N 

 Deductions 

 *0475 Other Expense Type 28 31 AN or "STMbnn" 

 +0485 Other Expense Amount 28 12 N 

 0495 Total Other Expenses 28 12 N 

 0520 Total Deductions 29 12 N 

 0530 Itemize Deductions 30 1 "X" or blank 

 Less Than Standard 

 Ded 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 72

 
 

 SCHEDULE A PAGE 2 Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0173" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0535 Record ID 6 "SCHbbA" 

 

 0536 Schedule Type 6 "1040bb" 

 0537 Page Number 5 "PG02b" 

 0538 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0539 Filler 1 blank 

 0540 Schedule Occurrence 7 N 

 Number 0000001 

 0545 State, Local Sales 1 12 N | 

 and Excise Taxes 

 Paid in 2010 

 0550 Purchase Price 2 12 N 

 before Taxes 

 0555 Line 2 More than 3 1 "X" or blank 

 $49,500 - No 

 0560 Line 2 More than 3 1 "X" or blank 

 $49,500 - Yes 

 0565 Line 1 Amount or 3 12 N 

 Tax from 1st 

 $49,500 of Line 1 

 0570 Form 1040, Line 38 4 12 N 

 Amount 

 0575 Foreign Earned 5 12 N 

 Income Exclusion 

 0580 Add Lines 4 and 5 6 12 N 

 0585 Enter $125,000 7 12 N 

 ($250,000 if MFJ) 

 0590 Line 6 More than 8 1 "X" or blank 

 Line 7 - No 

 

Publication 1346 October 1, 2011 Part 2 Page 73

 
 

 SCHEDULE A PAGE 2 Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0595 Line 6 More than 8 1 "X" or blank 

 Line 7 - Yes 

 

 0600 Amt from Line 3 or 8 12 N 

 Subtract Line 7 

 from Line 6 Amt 

 0605 Divide Line 8 by 9 6 R 

 $10,000 

 0610 Multiply Line 3 by 10 12 N 

 Line 9 

 0615 Deduction for new 11 12 N 

 Motor Vehicle Taxes 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 74
 

 

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1458" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbB" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 *0010 Seller Financed 1 25 AN or "STMbnn" 

 Mortgage Name 

 +0011 Seller Financed 1 34 AN 

 Address 

 +0012 Seller Financed TIN 1 9 N 

 +0015 Seller Financed 1 12 N 

 Mortgage Amount 

 0025 Total Seller 1 12 N 

 Financed Mortgage 

 Amount 

 *0030 Interest Payer 1 1 50 AN or "STMbnn" 

 +0040 Interest Amount 1 1 12 N 

 0050 Interest Payer 2 1 50 AN 

 0060 Interest Amount 2 1 12 N 

 0070 Interest Payer 3 1 50 AN 

 0080 Interest Amount 3 1 12 N 

 0090 Interest Payer 4 1 50 AN 

 0100 Interest Amount 4 1 12 N 

 0110 Interest Payer 5 1 50 AN 

 

 Publication 1346 October 1, 2011 Part 2 Page 75 
 

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Interest Amount 5 1 12 N 

 

 0130 Interest Payer 6 1 50 AN 

 0140 Interest Amount 6 1 12 N 

 0160 Interest Subtotal 1 17 "INTERESTbSUBTOTAL" 

 Literal or blank 

 0220 Interest Subtotal 1 12 N 

 0230 Nominee Literal 1 20 "NOMINEEbDISTRIBUTION" or 

 blank 

 0240 Nominee Amount 1 12 N 

 0250 Accrued Interest 1 16 "ACCRUEDbINTEREST" or 

 Literal blank 

 0260 Accrued Interest 1 12 N 

 Amount 

 0263 Accrued Market 1 17 "ACCRUEDbMARKbDISC" 

 Discount Literal or blank 

 0264 Accrued Market 1 12 N 

 Discount Amount 

 0281 OID Adjustment 1 14 "OIDbADJUSTMENT" or 

 Literal blank 

 0282 OID Amount 1 12 N 

 0283 ABP Adjustment 1 14 "ABPbADJUSTMENT" or 

 Literal blank 

 0284 ABP Amount 1 12 N 

 0288 Taxable Interest 2 12 N 

 Subtotal 

 0289 Excludable Savings 3 12 N 

 Bond Interest 

 0290 Taxable Interest 4 12 N 

 *0300 Dividend Payer 1 5 50 AN or "STMbnn" 

 +0310 Dividend Amount 1 5 12 N 

 0320 Dividend Payer 2 5 50 AN 

 0330 Dividend Amount 2 5 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 76

 
 

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 Dividend Payer 3 5 50 AN 

 

 0350 Dividend Amount 3 5 12 N 

 0360 Dividend Payer 4 5 50 AN 

 0370 Dividend Amount 4 5 12 N 

 0380 Dividend Payer 5 5 50 AN 

 0390 Dividend Amount 5 5 12 N 

 0400 Dividend Payer 6 5 50 AN 

 0410 Dividend Amount 6 5 12 N 

 0420 Dividend Payer 7 5 50 AN 

 0430 Dividend Amount 7 5 12 N 

 0440 Dividend Payer 8 5 50 AN 

 0450 Dividend Amount 8 5 12 N 

 0460 Dividend Payer 9 5 50 AN 

 0470 Dividend Amount 9 5 12 N 

 0480 Dividend Payer 10 5 50 AN 

 0490 Dividend Amount 10 5 12 N 

 0495 Dividend Subtotal 5 17 "DIVIDENDbSUBTOTAL" 

 Lit. or blank 

 0499 Ordinary Dividend 5 12 N 

 Subtotal 

 0510 Nominee Literal 5 20 "NOMINEEbDISTRIBUTION" or 

 blank 

 0520 Nominee Amount 5 12 N 

 0525 Total Ordinary 6 12 N 

 Dividends 

 0587 Acct. Form Literal 7a 9 "FORMb8814" or blank 

 0590 Foreign Account 7a 1 "X" or blank 

 Question - Yes 

 0595 Foreign Account 7a 1 "X" or blank 

 Question - No 

 

 Publication 1346 October 1, 2011 Part 2 Page 77

 
 

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0600 Foreign Country 7b 30 AN 

 

 0608 Trust Form Literal 8 9 "FORMb8814" or blank 

 0610 Foreign Trust 8 1 "X" or blank 

 Question - Yes 

 0615 Foreign Trust 8 1 "X" or blank 

 Question - No 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 78

 
 

 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0740" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbC" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000008 

 0010 Name of Proprietor 35 AN 

 0015 SSN of Proprietor 9 N 

 0020 Principal Business A 20 AN 

 0030 Business Code B 6 N 

 0040 Business Name C 45 AN 

 0060 Employer ID Number D 9 N 

 0061 Business Address E 35 AN 

 0062 Business City/State/ E 30 AN 

 Zip Code 

 0063 Cash Acctg Method F(1) 1 "X" or blank 

 0064 Accrual Acctg Meth F(2) 1 "X" or blank 

 0066 Other Acctg Method F(3) 1 "X" or blank 

 *0068 Type of Other Meth F(3) 25 AN or "STMbnn" 

 0177 Materially G 1 "X" or blank 

 Participate in 

 Current Tax Year - Y 

 

 0183 Materially G 1 "X" or blank 

 Participate in 

 Current Tax Year - N 

 

 Publication 1346 October 1, 2011 Part 2 Page 79
 

 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0185 First Schedule C H 1 "X" or blank | 

 Filed for this 

 Business 

 

 0187 Payments Requiring I 1 "X" or blank | 

 Form(s) 1099 Yes 

 0189 Payments Requiring I 1 "X" or blank | 

 Form(s) 1099 No 

 0190 Did or Will File J 1 "X" or blank | 

 all Required Forms 

 1099 Yes 

 

 0192 Did or Will File J 1 "X" or blank | 

 all Required Forms 

 1099 No 

 

 0193 Merchant Card & 1a 12 N | 

 Third Party Payments 

 0194 Gross Receipts/ 1b 12 N | 

 Sales Not Reported 

 on 1a 

 

 --| 

 --| 

 --| 

 0198 Statutory Employee 1c 12 N | 

 Earnings 

 

 0200 Total Gross Receipts 1d 12 N | 

 0210 Returns/Allowances/ 2 12 N | 

 Other Adjustments 

 0220 Gross Receipts Less 3 12 N 

 Returns Allowances 

 0230 Cost of Goods Sold 4 12 N 

 0240 Gross Profit 5 12 N 

 0260 Other Income 6 12 N 

 0270 Gross Income 7 12 N 

 0280 Advertising Expense 8 12 N 

 0293 Car/Truck Expenses 9 12 N 

 0297 Commissions and Fees 10 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 80
 

 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Contract Labor 11 12 N 

 

 0303 Depletion 12 12 N 

 0307 Depreciation/Sec 13 12 N 

 179 Deduction 

 0317 Employee Benefit 14 12 N 

 Prog 

 0327 Insurance 15 12 N 

 @0333 Form 1098 16a 6 "STMbnn" or blank 

 Explanation 

 0337 Mortgage Interest 16a 12 N 

 @0340 Form 1098 Name/ 16b 6 "STMbnn" or blank 

 Address 

 0343 Other Interest 16b 12 N 

 0353 Legal/Prof Services 17 12 N 

 0357 Office Expense 18 12 N 

 0363 Pension/Profit 19 12 N 

 Sharing 

 0365 Rent on Machinery 20a 12 N 

 and Equipment 

 0367 Rent on Property 20b 12 N 

 0373 Repairs and 21 12 N 

 Maintenance 

 0377 Supplies 22 12 N 

 0383 Taxes and Licenses 23 12 N 

 0387 Travel 24a 12 N 

 0393 Meals/Entertainment 24b 12 N 

 0407 Utilities 25 12 N 

 0450 Wages less 26 12 N 

 Employment Credits 

 0605 Total Other Expenses 27a 12 N | 

 0650 Reserved 27b 12 NO ENTRY | 

 Publication 1346 October 1, 2011 Part 2 Page 81
 

 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0700 Total Expenses 28 12 N 

 

 0702 Tentative Profit/ 29 12 N 

 Loss 

 0703 Home Business 30 12 N 

 Expense 

 0705 Passive Activity 31 3 "PAL" or blank 

 Loss Indicator 

 0710 Net Profit (Loss) 31 12 N 

 0720 All is At Risk 32a 1 "X" or blank 

 0730 Some is Not At Risk 32b 1 "X" or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 82

 
 

 

 SCHEDULE C PAGE 2 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0535" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0735 Record ID 6 "SCHbbC" 

 

 0736 Schedule Type 6 "1040bb" 

 0737 Page Number 5 "PG02b" 

 0738 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0739 Filler 1 blank 

 0740 Schedule Occurrence 7 N 

 Number 0000001 - 0000008 

 0741 Clos Inv Cost Method 33a 1 "X" or blank 

 0742 Lower Cost/Market 33b 1 "X" or blank 

 0744 Other Clos Inv 33c 1 "X" or blank 

 Method 

 @0746 Other Meth 33c 6 "STMbnn" or blank 

 Explanation 

 0748 Change Inventory 34 1 "X" or blank 

 Question - Yes 

 @0751 Change Inventory 34 6 "STMbnn" or blank 

 Method Explanation 

 0753 Change Inventory 34 1 "X" or blank 

 Question - No 

 0755 Beginning Inventory 35 12 N 

 0758 Purchases 36 12 N 

 0760 Cost of Labor 37 12 N 

 0770 Materials/Supplies 38 12 N 

 0780 Other Costs 39 12 N 

 0790 Total Costs 40 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 83

 
 

 SCHEDULE C PAGE 2 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0800 End of Year 41 12 N 

 Inventory 

 

 0810 Cost of Goods Sold 42 12 N 

 *0820 Vehicle Service Date 43 8 YYYYMMDD or "STMbnn", 

 or blank 

 +0830 Business Miles 44a 6 N 

 +0840 Commuting Miles 44b 6 N 

 +0850 Other Miles 44c 6 N 

 +0852 Vehicle Available - 45 1 "X" or blank 

 Yes 

 +0857 Vehicle Available - 45 1 "X" or blank 

 No 

 +0860 Another Vehicle - 46 1 "X" or blank 

 Yes 

 +0870 Another Vehicle - No 46 1 "X" or blank 

 +0900 Evidence Yes 47a 1 "X" or blank 

 +0910 Evidence No 47a 1 "X" or blank 

 +0920 Written Yes 47b 1 "X" or blank 

 +0930 Written No 47b 1 "X" or blank 

 *0940 Other Expense Type 1 25 AN or "STMbnn" 

 +0950 Other Expense 12 N 

 Amount 1 

 0960 Other Expense Type 2 25 AN 

 0970 Other Expense 12 N 

 Amount 2 

 0980 Other Expense Type 3 25 AN 

 0990 Other Expense 12 N 

 Amount 3 

 1000 Other Expense Type 4 25 AN 

 1010 Other Expense 12 N 

 Amount 4 

 Publication 1346 October 1, 2011 Part 2 Page 84

 
 

 SCHEDULE C PAGE 2 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1020 Other Expense Type 5 25 AN 

 

 1030 Other Expense 12 N 

 Amount 5 

 1040 Other Expense Type 6 25 AN 

 1050 Other Expense 12 N 

 Amount 6 

 1060 Other Expense Type 7 25 AN 

 1070 Other Expense 12 N 

 Amount 7 

 1080 Other Expense Type 8 25 AN 

 1090 Other Expense 12 N 

 Amount 8 

 1100 Other Expense Type 9 25 AN 

 1110 Other Expense 12 N 

 Amount 9 

 1140 Total Other Expenses 48 12 N 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 85 
 

 SCHEDULE C-EZ Net Profit from Business... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0342" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbCZ" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Name of Proprietor 35 AN 

 0015 SSN of Proprietor 9 N 

 0020 Principal Business A 20 AN 

 0030 Business Code B 6 N 

 0040 Business Name C 45 AN 

 0060 Employer ID Number D 9 N 

 0061 Business Address E 35 AN 

 0062 Business City/State/ E 30 AN 

 Zip Code 

 0070 Payments Requiring F 1 "X" or blank | 

 Form(s) 1099 Yes 

 0080 Payments Requiring F 1 "X" or blank | 

 Form(s) 1099 No 

 0090 Did or Will File G 1 "X" or blank | 

 all Required Forms 

 1099 Yes 

 

 0100 Did or Will File G 1 "X" or blank | 

 all Required Forms 

 1099 No 

 

 Publication 1346 October 1, 2011 Part 2 Page 86 
 

 SCHEDULE C-EZ Net Profit from Business... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Merchant Card & 1a 12 N | 

 Third Party Payments 

 

 0120 Gross Receipts/ 1b 12 N | 

 Sales Not Reported 

 on 1a 

 

 0130 Statutory Employee 1c 12 N | 

 Earnings 

 --| 

 --| 

 --| 

 0200 Total Gross Receipts 1d 12 N | 

 

 0700 Total Expenses 2 12 N 

 0710 Net profit 3 12 N 

 *0820 Vehicle Service Date 4 8 YYYYMMDD or "STMbnn", 

 or blank 

 +0830 Business Miles 5a 6 N 

 +0840 Commuting Miles 5b 6 N 

 +0850 Other Miles 5c 6 N 

 +0852 Vehicle Available - 6 1 "X" or blank 

 Yes 

 +0857 Vehicle Available - 6 1 "X" or blank 

 No 

 +0860 Another Vehicle - 7 1 "X" or blank 

 Yes 

 +0870 Another Vehicle - No 7 1 "X" or blank 

 +0900 Evidence Yes 8a 1 "X" or blank 

 +0910 Evidence No 8a 1 "X" or blank 

 +0920 Written Yes 8b 1 "X" or blank 

 +0930 Written No 8b 1 "X" or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 87 

 
 

 SCHEDULE C-EZ Net Profit from Business... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 88 
 

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0460" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbD" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 --| 

 --| 

 --| 

 0050 ST Sales Price Box A 1(e) 12 N | 

 

 0060 ST Cost/Other Basis 1(f) 12 N | 

 Box A 

 0070 ST Adjustments to 1(g) 12 N | 

 Gain or Loss Box A 

 0075 ST Gain or Loss Box 1(h) 12 N | 

 A 

 --| 

 --| 

 --| 

 0120 ST Sales Price Box B 2(e) 12 N | 

 

 0130 ST Cost/Other Basis 2(f) 12 N | 

 Box B 

 0140 ST Adjustments to 2(g) 12 N | 

 Gain or Loss Box B 

 0145 ST Gain or Loss Box 2(h) 12 N | 

 B 

 --| 

 --| 

 --| 

 0190 ST Sales Price Box C 3(e) 12 N | 

 

Publication 1346 October 1, 2011 Part 2 Page 89 
 

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 ST Cost/Other Basis 3(f) 12 N | 

 Box C 

 

 0210 ST Adjustments to 3(g) 12 N | 

 Gain or Loss Box C 

 0215 ST Gain or Loss Box 3(h) 12 N | 

 C 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0715 ST Gain or Loss 4(h) 12 N | 

 from F6252/4684/ 

 8824/6781 

 

 0725 Net ST Gain/Loss 5(h) 12 N | 

 (Part/S-Corp) 

 0860 Short Loss Carryover 6(h) 12 N | 

 0877 Net ST Gain/Loss 7(h) 12 N | 

 --| 

 --| 

 --| 

 0910 LT Sales Price Box A 8(e) 12 N | 

 

 0920 LT Cost/Other Basis 8(f) 12 N | 

 Box A 

 0930 LT Adjustments to 8(g) 12 N | 

 Gain or Loss Box A 

 0935 LT Gain or Loss Box 8(h) 12 N | 

 A 

 --| 

 --| 

 --| 

 0980 LT Sales Price Box B 9(e) 12 N | 

 

Publication 1346 October 1, 2011 Part 2 Page 90 
 

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0990 LT Cost/Other Basis 9(f) 12 N | 

 Box B 

 

 1000 LT Adjustments to 9(g) 12 N | 

 Gain or Loss Box B 

 1005 LT Gain or Loss Box 9(h) 12 N | 

 B 

 --| 

 --| 

 --| 

 1050 LT Sales Price Box C 10(e) 12 N | 

 

 1060 LT Cost/Other Basis 10(f) 12 N | 

 Box C 

 1070 LT Adjustments to 10(g) 12 N | 

 Gain or Loss Box C 

 1075 LT Gain or Loss Box 10(h) 12 N | 

 C 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 1720 LT Gain or Loss 11(h) 12 N | 

 from Other Forms 

 

 1731 Net LT Gain or Loss 12(h) 12 N | 

 (Part/S-Corp) 

 1760 F8814 Literal 13 9 "FORMb8814" or blank 

 1770 F8814 Amount 13 12 N 

 1775 Capital Gain 13(h) 12 N | 

 Distribution 

 1820 Long Term Loss 14(h) 12 N | 

 Carryover 

 

Publication 1346 October 1, 2011 Part 2 Page 91 
 

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1835 Combined Net LT 15(h) 12 N | 

 Gain/Loss 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 92 

 
 

 SCHEDULE D PAGE 2 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0097" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 1840 Record ID 6 "SCHbbD" 

 

 1841 Schedule Type 6 "1040bb" 

 1842 Page Number 5 "PG02b" 

 1843 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1844 Filler 1 blank 

 1845 Schedule Occurrence 7 N 

 Number 0000001 

 2400 Combined Net Gain/ 16 12 N 

 Loss 

 2420 Both Gains - Yes 17 1 "X" or blank 

 2440 Both Gains - No 17 1 "X" or blank 

 2460 28% Rate Gain WS Amt 18 12 N 

 2480 Unrecaptured Sec 19 12 N 

 1250 Gain WS Amt 

 2500 Both Zero or Blank - 20 1 "X" or blank 

 Yes 

 2520 Both Zero or Blank - 20 1 "X" or blank 

 No 

 2540 Allowable Loss 21 12 N 

 2560 1040 Qualified Div - 22 1 "X" or blank 

 Yes 

 2580 1040 Qualified Div - 22 1 "X" or blank 

 No 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 93 

 
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1260" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "SCHbbE" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000015 

 0006 Payments Requiring A 1 "X" or blank | 

 Form(s) 1099 Yes 

 0007 Payments Requiring A 1 "X" or blank | 

 Form(s) 1099 No 

 --| 

 0015 Did or will file B 1 "X" or blank | 

 Form(s) 1099 Yes 

 

 0018 Did or will file B 1 "X" or blank | 

 Form(s) 1099 No 

 0020 Property Address A-1 37 AN 

 0025 Property Type A-1 1 N | 

 Values 

 1=Single Family Residence 

 2=Multi-Family Residence 

 3=Vacation/Short-Term 

 Rental 

 4=Commercial 

 5=Land 

 6=Royalties 

 7=Self-Rental 

 8=Other (describe) 

 

 0027 Property Type Other A-1 35 AN | 

 Describe 

 0030 Property Address B-1 37 AN 

 Publication 1346 October 1, 2011 Part 2 Page 94 
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0035 Property Type B-1 1 N | 

 Values 

 1=Single Family Residence 

 2=Multi-Family Residence 

 3=Vacation/Short-Term 

 Rental 

 4=Commercial 

 5=Land 

 6=Royalties 

 7=Self-Rental 

 8=Other (describe) 

 or blank 

 

 0037 Property Type Other B-1 35 AN or blank | 

 Describe 

 0040 Property Address C-1 37 AN 

 0041 Property Type C-1 1 N | 

 Values 

 1=Single Family Residence 

 2=Multi-Family Residence 

 3=Vacation/Short-Term 

 Rental 

 4=Commercial 

 5=Land 

 6=Royalties 

 7=Self-Rental 

 8=Other (describe) 

 or blank 

 

 0042 Property Type Other C-1 35 AN or blank | 

 Describe 

 0043 Fair Rental Days A-2 3 Value Range 000-999 | 

 0045 Personal Use Days A-2 3 Value Range 000-999 | 

 0047 QJV A-2 1 "X" or blank | 

 --| 

 0053 Fair Rental Days B-2 3 Value Range 000-999 | 

 0055 Personal Use Days B-2 3 Value Range 000-999 | 

 0057 QJV B-2 1 "X" or blank | 

 --| 

 0063 Fair Rental Days C-2 3 Value Range 000-999 | 

 0065 Personal Use Days C-2 3 Value Range 000-999 | 

 0067 QJV C-2 1 "X" or blank | 

 Publication 1346 October 1, 2011 Part 2 Page 95
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 0100 Merchant Card and A-3a 12 N | 

 Third-Party 

 Payments A 

 

 0110 Merchant Card and B-3a 12 N | 

 Third-Party 

 Payments B 

 

 0120 Merchant Card and C-3a 12 N | 

 Third-Party 

 Payments C 

 

 0121 Payments Not A-3b 12 N | 

 Reported A 

 0122 Payments Not B-3b 12 N | 

 Reported B 

 0123 Payments Not C-3b 12 N | 

 Reported C 

 0124 Merchant Card/Third- A-4 9 "CASH-BACK" or blank | 

 Party/Cash-back 

 Literal-A 

 

 0125 Total Payments A A-4 12 N | 

 @0126 Cash-back A-4 6 "STMbnn" or blank | 

 Explanatory 

 Statement 

 

 --| 

 --| 

 --| 

 0135 Merchant Card/Third- B-4 9 "CASH-BACK" or blank | 

 Party/Cash-back 

 Literal-B 

 

 0137 Total Payments B B-4 12 N | 

 @0138 Cash-back B-4 6 "STMbnn" or blank | 

 Explanatory 

 Statement 

 

 --| 

 0145 Merchant Card/Third- C-4 9 "CASH-BACK" or blank | 

 Party/Cash-back 

 Literal-C 

 

 0147 Total Payments C C-4 12 N | 

 Publication 1346 October 1, 2011 Part 2 Page 96
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0148 Cash-back C-4 6 "STMbnn" or blank | 

 Explanatory 

 Statement 

 

 --| 

 --| 

 0170 Advertising A A-5 12 N 

 

 0180 Advertising B B-5 12 N 

 0190 Advertising C C-5 12 N 

 0200 Auto-Travel A A-6 12 N 

 0210 Auto-Travel B B-6 12 N 

 0220 Auto-Travel C C-6 12 N 

 0230 Cleaning-Maint A A-7 12 N 

 0240 Cleaning-Maint B B-7 12 N 

 0250 Cleaning-Maint C C-7 12 N 

 0260 Commissions A A-8 12 N 

 0270 Commissions B B-8 12 N 

 0280 Commissions C C-8 12 N 

 0290 Insurance A A-9 12 N 

 0300 Insurance B B-9 12 N 

 0310 Insurance C C-9 12 N 

 0320 Legal-Pro Fees A A-10 12 N 

 0330 Legal-Pro Fees B B-10 12 N 

 0340 Legal-Pro Fees C C-10 12 N 

 0342 Management Fees A-11 12 N | 

 0343 Management Fees B-11 12 N | 

 0344 Management Fees C-11 12 N | 

 @0345 Form 1098 12 6 "STMbnn" or blank 

 Explanation 

 0350 Mortgage Interest A A-12 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 97
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0360 Mortgage Interest B B-12 12 N 

 

 0370 Mortgage Interest C C-12 12 N 

 --| 

 @0385 Form 1098 Name/ 13 6 "STMbnn" or blank 

 Address 

 

 0390 Other Interest A A-13 12 N 

 0400 Other Interest B B-13 12 N 

 0410 Other Interest C C-13 12 N 

 0420 Repairs A A-14 12 N 

 0430 Repairs B B-14 12 N 

 0440 Repairs C C-14 12 N 

 0450 Supplies A A-15 12 N 

 0460 Supplies B B-15 12 N 

 0470 Supplies C C-15 12 N 

 0480 Taxes A A-16 12 N 

 0490 Taxes B B-16 12 N 

 0500 Taxes C C-16 12 N 

 0510 Utilities A A-17 12 N 

 0520 Utilities B B-17 12 N 

 0530 Utilities C C-17 12 N 

 0540 Deprec Expense A A-18 12 N | 

 0550 Deprec Expense B B-18 12 N | 

 0560 Deprec Expense C C-18 12 N | 

 *0570 Other Description A-19 25 AN or "STMbnn" | 

 +0580 Other Amount A A-19 12 N | 

 +0590 Other Amount B B-19 12 N | 

 +0600 Other Amount C C-19 12 N | 

 Publication 1346 October 1, 2011 Part 2 Page 98
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 1050 Total Expenses A A-20 12 N | 

 

 1060 Total Expenses B B-20 12 N | 

 1070 Total Expenses C C-20 12 N | 

 1080 Net Rental Income A-21 12 N | 

 (Loss) A 

 1090 Net Rental Income B-21 12 N | 

 (Loss) B 

 1100 Net Rental Income C-21 12 N | 

 (Loss) C 

 1103 Deductible Rental A-22 12 N | 

 Loss A 

 1105 Deductible Rental B-22 12 N | 

 Loss B 

 1107 Deductible Rental C-22 12 N | 

 Loss C 

 1108 Tot All Amounts 23a 12 N | 

 Rental Rents 

 Received 

 

 Publication 1346 October 1, 2011 Part 2 Page 99
 

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1109 Tot All Amounts 23b 12 N | 

 Royalty Rents 

 Received 

 

 --| 

 1111 Tot All Amounts 23c 12 N | 

 Total Payments 

 Rental 

 

 1112 Tot All Amounts 23d 12 N | 

 Total Payments 

 Royalty 

 

 1113 Tot All Amounts 23e 12 N | 

 Mortgage Interest 

 1114 Tot All Amounts 23f 12 N | 

 Deprec Expense 

 1115 Tot All Amounts 23g 12 N | 

 Total Expenses 

 1118 Total Income 24 12 N | 

 1120 Total Losses 25 12 N 

 1130 Non Passive 26 3 "NPA" or blank 

 Activity Literal 

 (for EIC purposes) 

 

 1140 Non Passive 26 12 N 

 Activity Amount 

 1150 Total Income or Loss 26 12 N 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 100
 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1124" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1160 Record ID 6 "SCHbbE" 

 

 1161 Schedule Type 6 "1040bb" 

 1162 Page Number 5 "PG02b" 

 1163 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1164 Filler 1 blank 

 1165 Schedule Occurrence 7 N 

 Number 0000001 - 0000015 

 1166 Prior Years Losses 27 1 "X" or blank 

 Yes Box 

 1167 Prior Years Losses 27 1 "X" or blank 

 No Box 

 *1170 Part/S-Corp Name A 28A(a) 47 AN, "PYA", "UPE", or 

 "STMbnn" 

 +1172 Part/S-Corp Ind 28A(b) 1 "P" or "S" or blank 

 +1174 Foreign Partner 28A(c) 1 "X" or blank 

 +1176 Part/S-Corp EIN 28A(d) 9 N 

 +1180 Any Amount is Not 28A(e) 1 "X" or blank 

 At Risk 

 *+1186 Part/S-Corp Passive 28A(f) 12 N or "STMbnn" 

 F8582 Loss 

 +1188 Part/S-Corp Passive 28A(g) 12 N 

 Sch K-1 Income 

 +1192 Part/S-Corp 28A(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 +1194 Part/S-Corp 28A(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 

 

 Publication 1346 October 1, 2011 Part 2 Page 101

 
 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +1196 Part/S-Corp 28A(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 

 1200 Part/S-Corp Name B 28B(a) 47 AN, "PYA", "UPE" 

 1210 Part/S-Corp Ind 28B(b) 1 "P" or "S" or blank 

 1220 Foreign Partner 28B(c) 1 "X" = Yes, " " = No 

 1230 Part/S-Corp EIN 27B(d) 9 N 

 1238 Any Amount is Not 28B(e) 1 "X" or blank 

 At Risk 

 1243 Part/S-Corp Passive 28B(f) 12 N 

 F8582 Loss 

 1247 Part/S-Corp Passive 28B(g) 12 N 

 Sch K-1 Income 

 1253 Part/S-Corp 28B(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 1255 Part/S-Corp 28B(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 1257 Part/S-Corp 28B(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 1260 Part/S-Corp Name C 28C(a) 47 AN, "PYA", "UPE" 

 1270 Part/S-Corp Ind 28C(b) 1 "P" or "S" or blank 

 1280 Foreign Partner 28C(c) 1 "X" = Yes, " " = No 

 1290 Part/S-Corp EIN 28C(d) 9 N 

 1298 Any Amount is Not 28C(e) 1 "X" or blank 

 At Risk 

 1303 Part/S-Corp Passive 28C(f) 12 N 

 F8582 Loss 

 1307 Part/S-Corp Passive 28C(g) 12 N 

 Sch K-1 Income 

 1313 Part/S-Corp 28C(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 

 

 Publication 1346 October 1, 2011 Part 2 Page 102

 
 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1315 Part/S-Corp 28C(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 

 1317 Part/S-Corp 28C(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 1320 Part/S-Corp Name D 28D(a) 47 AN, "PYA", "UPE" 

 1330 Part/S-Corp Ind 28D(b) 1 "P" or "S" or blank 

 1340 Foreign Partner 28D(c) 1 "X" = Yes, " " = No 

 1350 Part/S-Corp EIN 28D(d) 9 N 

 1358 Any Amount is Not 28D(e) 1 "X" or blank 

 At Risk 

 1363 Part/S-Corp Passive 28D(f) 12 N 

 F8582 Loss 

 1367 Part/S-Corp Passive 28D(g) 12 N 

 Sch K-1 Income 

 1373 Part/S-Corp 28D(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 1375 Part/S-Corp 28D(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 1377 Part/S-Corp 28D(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 @1400 Continuation 28A(a-e) 6 "STMbnn" or blank 

 Partnerships/S 

 Corporation & EIN 

 @1410 Cont. Passive/ 28A(f-j) 6 "STMbnn" or blank 

 Nonpassive Income/ 

 Loss-Part/S Corp 

 1445 Total Part/S-Corp 29a(g) 12 N 

 Sch K-1 Passive Inc 

 1455 Total Part/S-Corp 29a(j) 12 N 

 Sch K-1 Nonpass Inc 

 1475 Total Passive F8582 29b(f) 12 N 

 Loss 

 

 Publication 1346 October 1, 2011 Part 2 Page 103 

 
 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1485 Total Nonpassive 29b(h) 12 N 

 Sch K-1 Loss 

 

 1495 Total Nonpassive 29b(i) 12 N 

 Sec 179 Deduction 

 1750 Tot Part/S-Corp 30 12 N 

 Income 

 1755 Tot Part/S-Corp 31 12 N 

 Loss and Sec 179 

 Deduction 

 1765 Tot Part/S-Corp 32 12 N 

 Income or Loss 

 *1790 Estate/Trust Name A 33A(a) 65 AN or "STMbnn" 

 +1800 Estate/Trust EIN 33A(b) 9 N 

 *+1807 Passive F8582 Loss 33A(c) 12 N or "STMbnn" 

 +1813 Passive Sch K-1 33A(d) 12 N 

 Income 

 +1817 Nonpassive Sch K-1 33A(e) 12 N 

 Loss 

 +1825 Nonpassive Sch K-1 33A(f) 12 N 

 Inc 

 1830 Estate/Trust Name B 33B(a) 65 AN 

 1840 Estate/Trust EIN 33B(b) 9 N 

 1847 Passive F8582 Loss 33B(c) 12 N 

 1853 Passive Sch K-1 33B(d) 12 N 

 Income 

 1857 Nonpassive Sch K-1 33B(e) 12 N 

 Loss 

 1865 Nonpassive Sch K-1 33B(f) 12 N 

 Inc 

 @1870 Continuation 33A(a-b) 6 "STMbnn" or blank 

 Estates/Trusts & EIN 

 @1880 Cont. Passive/ 33A(c-f) 6 "STMbnn" or blank 

 Nonpassive Income/ 

 Loss-Estate/Trust 

 Publication 1346 October 1, 2011 Part 2 Page 104 

 
 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1913 Total Passive Sch K- 34a(d) 12 N 

 1 Income 

 

 1917 Total Nonpassive 34a(f) 12 N 

 Sch K-1 Income 

 1923 Total Passive F8582 34b(c) 12 N 

 Loss 

 1927 Total Nonpassive 34b(e) 12 N 

 Sch K-1 Loss 

 1933 Tot Estate/Trust Inc 35 12 N 

 1937 Tot Estate/Trust 36 12 N 

 Loss 

 1939 Sch K-1 ES Payments 37 18 "ESbPAYMENTbCLAIMED" 

 Literal or blank 

 1943 Sch K-1 ES Payments 37 12 N 

 Amount 

 1945 Total Estate/Trust 37 12 N 

 Net Income/Loss 

 *1953 REMIC Name 38(a) 20 AN or "STMbnn" 

 +1957 REMIC EIN 38(b) 9 N 

 +1963 Excess Inclusion 38(c) 12 N 

 +1967 Sch Q Taxable 38(d) 12 N 

 Income/Net Loss 

 +1973 Sch Q Line 3 Income 38(e) 12 N 

 1977 Total REMIC Income 39 12 N 

 1991 Net Farm Rental 40 12 N 

 Income/Loss 

 2010 Total Supplemental 41 12 N 

 Income (Loss) 

 2020 Farming/Fishing 42 12 N 

 Share 

 2030 Net Rental Real 43 12 N 

 Estate Income/Loss 

 Publication 1346 October 1, 2011 Part 2 Page 105 
 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 106

 
 

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0229" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHEIC" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0007 Qualifying Child 4 First 4 significant 

 Name Control - 1 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0010 Qualifying Child 1 10 AN (first name) or blank 

 First Name - 1 

 0011 Qualifying Child 1 15 AN (last name) or blank 

 Last Name - 1 

 0015 Qualifying SSN - 1 2 9 N 

 0020 Year Of Birth - 1 3 4 N 

 0030 Student "Yes" Box - 4(a) 1 "X" or blank 

 1 

 0035 Student "No" Box - 1 4(a) 1 "X" or blank 

 0040 Disabled "Yes" Box - 4(b) 1 "X" or blank 

 1 

 0045 Disabled "No" Box - 4(b) 1 "X" or blank 

 1 

 Publication 1346 October 1, 2011 Part 2 Page 107
 

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Relationship - 1 5 12 "SON", "DAUGHTER", | 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW" 

 "BROTHER", "SISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 or "STEPSISTER" 

 

 0070 Number of Months - 1 6 2 N, Range 00-12 or blank 

 0072 Kidnapped Child 6 2 "KC" or blank 

 Literal - 1 

 0077 Qualifying Child 4 First 4 significant 

 Name Control - 2 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0080 Qualifying Child 1 10 AN (first name) or blank 

 First Name - 2 

 0081 Qualifying Child 1 15 AN (last name) or blank 

 Last Name - 2 

 0085 Qualifying SSN - 2 2 9 N 

 0090 Year Of Birth - 2 3 4 N 

 0100 Student "Yes" Box - 4(a) 1 "X" or blank 

 2 

 0105 Student "No" Box - 2 4(a) 1 "X" or blank 

 0110 Disabled "Yes" Box - 4(b) 1 "X" or blank 

 2 

 0115 Disabled "No" Box - 4(b) 1 "X" or blank 

 2 

 Publication 1346 October 1, 2011 Part 2 Page 108
 

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Relationship - 2 5 12 "SON", "DAUGHTER", | 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW" 

 "BROTHER", "SISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 or "STEPSISTER" 

 

 0140 Number of Months - 2 6 2 N, Range 00-12 or blank 

 0142 Kidnapped Child 6 2 "KC" or blank 

 Literal - 2 

 0147 Qualifying Child 4 First 4 significant 

 Name Control - 3 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0150 Qualifying Child 1 10 AN (first name) or blank 

 First Name - 3 

 0151 Qualifying Child 1 15 AN (last name) or blank 

 Last Name - 3 

 0155 Qualifying SSN - 3 2 9 N 

 0160 Year of Birth - 3 3 4 N 

 0170 Student "Yes" Box - 4(a) 1 "X" or blank 

 3 

 0175 Student "No" Box - 3 4(a) 1 "X" or blank 

 0180 Disabled "Yes" Box - 4(b) 1 "X" or blank 

 3 

 0185 Disabled "No" Box - 4(b) 1 "X" or blank 

 3 

 Publication 1346 October 1, 2011 Part 2 Page 109
 

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Relationship - 3 5 12 "SON", "DAUGHTER", | 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW" 

 "BROTHER", "SISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 or "STEPSISTER" 

 

 0210 Number of Months - 3 6 2 N, Range 00-12 or blank 

 0212 Kidnapped Child 6 2 "KC" or blank 

 Literal - 3 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 110

 

 
 

 SCHEDULE F PAGE 1 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0945" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbF" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Name of Proprietor 35 AN 

 0020 SSN of Proprietor 9 N 

 0030 Principal Crop or A 35 AN | 

 Activity 

 0040 Agricultural B 6 N or blank 

 Activity Code 

 0050 Accounting Method C 1 "X" or blank | 

 Cash Indicator 

 0060 Accounting Method C 1 "X" or blank | 

 Accrual Indicator 

 0070 Employer ID. Number D 9 N or blank 

 0100 Materially E 1 "X" or blank 

 Participate Yes 

 Indicator 

 0110 Materially E 1 "X" or blank 

 Participate No 

 Indicator 

 0120 Payments Requiring F 1 "X" or blank | 

 Form(s) 1099 Yes 

 0125 Payments Requiring F 1 "X" or blank | 

 Form(s) 1099 No 

 Publication 1346 October 1, 2011 Part 2 Page 111
 

 SCHEDULE F PAGE 1 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Did or will file G 1 "X" or blank | 

 required Form(s) 

 1099 Yes 

 

 0135 Did or will file G 1 "X" or blank | 

 required Form(s) 

 1099 No 

 0140 Sales Amount of 1a 12 N | 

 Livestock and 

 Resale Items 

 0143 Sales Amt of 1b 12 N | 

 Livestock & Resale 

 Items not on Ln 1a 

 0146 Total Sales 1c 12 N | 

 0150 Cost or Other Basis 1d 12 N | 

 0160 Purchased Profit 1e 12 N | 

 0170 Sales Amount for 2a 12 N | 

 Products Raised 

 0175 Sales Amount of 2b 12 N | 

 Products Raised not 

 on Line 2a 

 0180 Total Cooperative 3a 12 N | 

 Distributions 

 0195 Taxable Amount 3b 12 N | 

 0205 Agricultural 4a 12 N | 

 Program Payments 

 0210 Taxable Amount 4b 12 N | 

 @0215 Commodity Credit 6 "STMbnn" or blank 

 Loans Explan 

 0230 Commodity Credit 5a 12 N | 

 Loans Amount 

 0235 Commodity Credit 5b 12 N | 

 Loans Forfeited 

 0240 Taxable Amount 5c 12 N | 

 0245 Crop Insurance 6a 12 N | 

 Proceeds Amount 

 Publication 1346 October 1, 2011 Part 2 Page 112
 

 SCHEDULE F PAGE 1 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Taxable Amount 6b 12 N | 

 

 @0251 Election to Defer 6 "STMbnn" or blank 

 Explan 

 0252 Election to Defer 6c 1 "X" or blank | 

 Indicator 

 0255 Deferred Amount 6d 12 N | 

 0260 Custom Hire Income 7a 12 N | 

 0265 Custom Hire Income 7b 12 N | 

 not on Line 7a 

 --| 

 0275 Specified Other 8a 12 N | 

 Income 

 0277 Other Income not on 8b 12 N | 

 Line 8a 

 0280 Gross Income Amount 9 12 N | 

 0295 Car and Truck 10 12 N | 

 Expense 

 0300 Chemicals Expense 11 12 N | 

 0310 Conservation Expense 12 12 N | 

 0315 Custom Hire Expense 13 12 N | 

 0320 Sect 179 Expense 14 12 N | 

 0330 Employee Benefit 15 12 N | 

 Programs Expense 

 0340 Feed Purchased 16 12 N | 

 Expense 

 0350 Fertilizer & Lime 17 12 N | 

 Expense 

 0360 Freight & Trucking 18 12 N | 

 Expense 

 0370 Gas, Fuel, Oil 19 12 N | 

 Expense 

 0380 Insurance Expense 20 12 N | 

 Publication 1346 October 1, 2011 Part 2 Page 113
 

 SCHEDULE F PAGE 1 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0385 Form 1098 21a 6 "STMbnn" or blank | 

 Explanation 

 

 0390 Mortgage Int Expense 21a 12 N | 

 @0395 Form 1098 Name/ 21b 6 "STMbnn" or blank | 

 Address 

 0400 Other Interest 21b 12 N | 

 Expense 

 0410 Labor Hired Expense 22 12 N | 

 0450 Pension/Profit 23 12 N | 

 Sharing Expense 

 0460 Machinery/Equipment 24a 12 N | 

 Rent or Lease 

 0465 Other/Land/Animals 24b 12 N | 

 Rent or Lease 

 0470 Repairs/Maintenance 25 12 N | 

 Expense 

 0480 Seeds/Plants 26 12 N | 

 Purchased Expense 

 0490 Storage Warehousing 27 12 N | 

 Expense 

 0510 Supplies Purchased 28 12 N | 

 Expense 

 0520 Taxes Expense 29 12 N | 

 0530 Utilities 30 12 N | 

 0540 Veterinary Fees/ 31 12 N | 

 Medicine Expense 

 *0550 Other Expenses 32a 20 AN or "STMbnn" | 

 Explanation 1 

 +0560 Other Expenses 32a 12 N | 

 Amount 1 

 0570 Other Expenses 32b 20 AN | 

 Explanation 2 

 0580 Other Expenses 32b 12 N | 

 Amount 2 

 Publication 1346 October 1, 2011 Part 2 Page 114
 

 SCHEDULE F PAGE 1 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0590 Other Expenses 32c 20 AN | 

 Explanation 3 

 

 0600 Other Expenses 32c 12 N | 

 Amount 3 

 0610 Other Expenses 32d 20 AN | 

 Explanation 4 

 0620 Other Expenses 32d 12 N | 

 Amount 4 

 0630 Other Expenses 32e 20 AN | 

 Explanation 5 

 0640 Other Expenses 32e 12 N | 

 Amount 5 

 0642 Other Expenses 32f 20 AN | 

 Explanation 6 

 0644 Other Expenses 32f 12 N | 

 Amount 6 

 0650 Total Expenses 33 12 N | 

 0675 PAL Indicator 34 3 "PAL" or blank | 

 0680 Net Farm Profit or 34 12 N | 

 Loss 

 0683 Subsidy Received 35 1 "X" or blank | 

 for Current Year Yes 

 0686 Subsidy Received 35 1 "X" or blank | 

 for Current Year No 

 0690 All is At Risk 36a 1 "X" or blank | 

 Indicator 

 0700 Some is Not At Risk 36b 1 "X" or blank | 

 Indicator 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 115

 

 
 

 SCHEDULE F PAGE 2 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0301" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0710 Record ID 6 "SCHbbF" 

 

 0711 Schedule Type 6 "1040bb" 

 0712 Page Number 5 "PG02b" 

 0713 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0714 Filler 1 blank 

 0715 Schedule Occurrence 7 N 

 Number 0000001 - 0000005 

 0720 Sales Amount of 37a 12 N | 

 Livestock 

 0725 Sales Amount of 37b 12 N | 

 Livestock not on 

 Line 37a 

 0730 Cooperative 38a 12 N | 

 Distributions 

 0735 Taxable Amount 38b 12 N | 

 0760 Agricultural 39a 12 N | 

 Program Payments 

 0770 Taxable Amount 39b 12 N | 

 @0775 Commodity Credit 6 "STMbnn" or blank 

 Loans Explain 

 0780 Commodity Credit 40a 12 N | 

 Loans Amount 

 0790 Commodity Credit 40b 12 N | 

 Loans Forfeited 

 0800 Taxable Amount 40c 12 N | 

 0810 Crop Insurance 41 12 N | 

 Proceeds 

 0820 Custom Hire Income 42a 12 N | 

 

 Publication 1346 October 1, 2011 Part 2 Page 116
 

 SCHEDULE F PAGE 2 Profit or Loss From Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0825 Custom Hire Income 42b 12 N | 

 not on Line 42a 

 

 0830 Specified Other 43a 12 N | 

 Income 

 0840 Other Income Amount 43b 12 N | 

 not Reported on 

 Line 43a 

 0845 Add Amounts in the 44 12 N | 

 Right Column 

 0850 Inventory At 45 12 N | 

 Beginning Year 

 0860 Cost of Products 46 12 N | 

 Purchased 

 0870 Beginning Inventory 47 12 N | 

 Plus Products 

 0880 Purchased Inventory 48 12 N | 

 At End of Year 

 0890 Cost of Farm 49 12 N | 

 Products Sold 

 0900 Gross Farm Income 50 12 N | 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 117

 

 

 
 

 SCHEDULE H PAGE 1 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0204" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "SCHbbH" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Employer Name 35 AN. Allowable special 

 characters are: space, 

 less than (<), hyphen (-) 

 and ampersand (&) 

 

 0015 Employer Name 4 First 4 significant 

 Control characters of employer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space. 

 

 0020 Employer SSN 9 N 

 0030 Employer 9 N 

 Identification 

 Number 

 0040 Cash Wages Paid A 1 "X" or blank 

 Yearly - Yes 

 0045 Cash Wages Paid A 1 "X" or blank 

 Yearly - No 

 0050 Federal Income Tax B 1 "X" or blank 

 Withheld - Yes 

 0055 Federal Income Tax B 1 "X" or blank 

 Withheld - No 

 0060 Cash Wages Paid C 1 "X" or blank 

 Qtrly - No 

 

 Publication 1346 October 1, 2011 Part 2 Page 118
 

 SCHEDULE H PAGE 1 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0065 Cash Wages Paid C 1 "X" or blank 

 Qtrly - Yes 

 

 0070 Social Security 1 12 N 

 Wages 

 0080 Social Security Tax 2 12 N 

 0090 Medicare Wages 3 12 N 

 0100 Medicare Tax 4 12 N 

 0110 Federal Income Tax 5 12 N 

 Withheld 

 0120 Soc. Security, 6 12 N 

 Medicare and Fed 

 Income Tx Subtotal 

 0125 Disability Amount 6 12 N 

 0127 Disability Literal 6 12 "DISABILITY" or blank 

 --| 

 --| 

 0150 Cash Wages Paid 7 1 "X" or blank | 

 Qtrly - No 

 

 0155 Cash Wages Paid 7 1 "X" or blank | 

 Qtrly - Yes 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 119

 

 
 

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0378" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0160 Record ID 6 "SCHbbH" 

 

 0161 Schedule Type 6 "1040bb" 

 0162 Page Number 5 "PG02b" 

 0163 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0164 Filler 1 blank 

 0165 Schedule Occurrence 7 N 

 Number 0000001 - 0000002 

 0170 Unemplymnt Cntrbtns 8 1 "X" or blank | 

 to Only One State 

 Yes 

 0175 Unemplymnt Cntrbtns 8 1 NO ENTRY | 

 to Only One State No 

 0180 Total Unemplymnt 9 1 "X" or blank | 

 Cntrbtns Pd By 

 April Deadline Yes 

 0185 Total Unemplymnt 9 1 NO ENTRY | 

 Cntrbtns Pd By 

 April Deadline No 

 0190 Taxable Wages for 10 1 "X" or blank | 

 FUTA Also Taxable 

 for State Yes 

 0195 Taxable Wages for 10 1 NO ENTRY | 

 FUTA Also Taxable 

 for State No 

 0200 Name of State Where 11 2 Standard Postal State | 

 Unemplymnt Cntrbtns Abbreviations 

 Paid 

 0220 Cntrbtns Paid to 12 12 N or "0%bRATE" | 

 State Unemplymnt 

 Fund 

 Publication 1346 October 1, 2011 Part 2 Page 120
 

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Total Taxable Wages 13 12 N | 

 for FUTA (Section A) 

 

 0240 FUTA Tax 14 12 N | 

 0250 State Name 1 15(a) 2 NO ENTRY | 

 0270 Taxable Payroll for 15(b) 12 NO ENTRY | 

 Unemplymnt Cntrbtns 

 1 

 0280 Beginning Date of 15(c) 8 NO ENTRY | 

 State Experience 

 Rate Period 1 

 0285 Ending Date of 15(c) 8 NO ENTRY | 

 State Experience 

 Rate Period 1 

 0290 State Experience 15(d) 6 NO ENTRY | 

 Rate 1 

 0300 Unemployment Tax 15(e) 12 NO ENTRY | 

 Credit at .054 - 1 

 0310 Unemplymnt Tax 15(f) 12 NO ENTRY | 

 Credit at Maximum 

 Pct - 1 

 0320 Additional Tax 15(g) 12 NO ENTRY | 

 Credit 1 

 0330 Contributions Paid 15(h) 12 NO ENTRY | 

 to State 

 Unemployment Fund 1 

 0340 State Name 2 15(a) 2 NO ENTRY | 

 0360 Taxable Payroll For 15(b) 12 NO ENTRY | 

 Unemplymnt Cntrbtns 

 2 

 0370 Beginning Date of 15(c) 8 NO ENTRY | 

 State Experience 

 Rate Period 2 

 0375 Ending Date of 15(c) 8 NO ENTRY | 

 State Experience 

 Rate Period 2 

 0380 State Experience 15(d) 6 NO ENTRY | 

 Rate 2 

 Publication 1346 October 1, 2011 Part 2 Page 121
 

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Unemployment Tax 15(e) 12 NO ENTRY | 

 Credit at .054 - 2 

 

 0400 Unemplymnt Tax 15(f) 12 NO ENTRY | 

 Credit at Maximum 

 Pct - 2 

 0410 Additional Tax 15(g) 12 NO ENTRY | 

 Credit 2 

 0420 Contributions to 15(h) 12 NO ENTRY | 

 State Unemployment 

 Fund 2 

 0440 Total Additional 16(g) 12 NO ENTRY | 

 Tax Credit 

 0450 Total Contributions 16(h) 12 NO ENTRY | 

 to State 

 Unemployment Funds 

 0460 Tentative Total Tax 17 12 NO ENTRY | 

 Credit 

 0470 Total Taxable Wages 18 12 NO ENTRY | 

 for FUTA (Section B) 

 0480 Gross FUTA Tax 19 12 NO ENTRY | 

 Amount 

 0490 Maximum Tax Credit 20 12 NO ENTRY | 

 Amount 

 0500 Total Tax Credit 21 12 NO ENTRY | 

 Allowed 

 0503 NY Worksheet 21 1 NO ENTRY | 

 Indicator 

 0510 FUTA Tax 22 12 NO ENTRY | 

 0520 Total Taxes from 23 12 N | 

 Line 6 

 0530 Total Combined 24 12 N | 

 Taxes Plus Futa 

 Taxes 

 0540 Required to File 25 1 "X" or blank | 

 Form 1040 - Yes 

 0550 Required to File 25 1 NO ENTRY | 

 Form 1040 - No 

 

 Publication 1346 October 1, 2011 Part 2 Page 122
 

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 123

 

 

 
 

 SCHEDULE J PAGE 1 Income Averaging for Farmers and Fishermen 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0271" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "SCHbbJ" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0010 Taxable Income 1 12 N 

 0020 Elected Farm Income 2a 12 N 

 0023 Excess Net Long 2b 12 N 

 Term Capital Gain 

 0026 Unrecaptured 2c 12 N 

 Section 1250 Gain 

 0030 Subtract Line 2 3 12 N 

 from Line 1 

 0040 Tax on Line 3 4 12 N 

 0050 Taxable Income from 5 12 N 

 Prior Years 

 0060 One-third Elected 6 12 N 

 Farm Income 

 0070 Add Lines 5 and 6 7 12 N 

 0080 Tax on Line 7 8 12 N 

 0090 Taxable Income from 9 12 N 

 Prior Years 

 0100 Amount from Line 6 10 12 N 

 0110 Add Lines 9 and 10 11 12 N 

 

 

 Publication 1346 October 1, 2011 Part 2 Page 124

 
 

 SCHEDULE J PAGE 1 Income Averaging for Farmers and Fishermen 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Tax on Line 11 12 12 N 

 

 0130 Taxable Income from 13 12 N 

 Prior Year 

 0140 Amount from Line 6 14 12 N 

 0150 Add Lines 13 and 14 15 12 N 

 0160 Tax on Line 15 16 12 N 

 0170 Add Lines 4, 8, 12, 17 12 N 

 and 16 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 125

 
 

 SCHEDULE J PAGE 2 Income Averaging for Farmers and Fishermen 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0115" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0171 Record ID 6 "SCHbbJ" 

 

 0172 Schedule Type 6 "1040bb" 

 0173 Page Number 5 "PG02b" 

 0174 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0175 Filler 1 blank 

 0176 Schedule Occurrence 7 N 

 Number 0000001 

 0178 Amount from Line 17 18 12 N 

 0180 Taxable Income from 19 12 N 

 Prior Years 

 0190 Taxable Income from 20 12 N 

 Prior Years 

 0200 Taxable Income from 21 12 N 

 Prior Year 

 0210 Add Lines 19 22 12 N 

 through 21 

 0220 Tax - Sch J 23 12 N 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 126

 
 

 

 SCHEDULE R PAGE 1 Credit for the Elderly or the... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0053" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "SCHbbR" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0010 Over 65 1 1 "X" or blank 

 0020 Retired/Disabled 2 1 "X" or blank | 

 0030 Both Over 65 3 1 "X" or blank 

 0040 Both Under 65, One 4 1 "X" or blank 

 Retired 

 0050 Both Under 65, Both 5 1 "X" or blank 

 Retired 

 0060 One Over 65, Other 6 1 "X" or blank 

 Retired 

 0070 One Over 65, Other 7 1 "X" or blank 

 Not Retired 

 0080 Over 65, Did Not 8 1 "X" or blank 

 Live With Spouse 

 0090 Under 65, Did Not 9 1 "X" or blank 

 Live With Spouse 

 0100 Prior Year II-2 1 "X" or blank 

 Statement Indicator 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 127

 
 

 SCHEDULE R PAGE 2 Credit for the Elderly or the... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0223" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0130 Record ID 6 "SCHbbR" 

 

 0131 Schedule Type 6 "1040bb" 

 0132 Page Number 5 "PG02b" 

 0133 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0134 Filler 1 blank 

 0135 Schedule Occurrence 7 N 

 Number 0000001 

 0140 Write Amount 10 12 N, 5000, 7500 or 3750 

 0150 Taxable Disability 11 12 N 

 0160 Smaller of Write 12 12 N 

 Amount or Taxable 

 0163 Nontaxable SSB/RRB 13a 12 N 

 0167 Nontaxable Other 13b 12 N 

 0170 Pensions & Annuities 13c 12 N 

 0180 Form 1040/1040A AGI 14 12 N 

 0190 Exemption Amount 15 12 N, 7500, 10000 or 5000 

 0200 Adjusted AGI Amount 16 12 N 

 0210 Half Adjusted AGI 17 12 N 

 0220 Adjusted Credit 18 12 N 

 0230 Net Credit Amount 19 12 N 

 0250 Percentage of Net 20 12 N 

 Credit 

 --| 

 --| 

 0280 Tax Liability Limit 21 12 N | 

 Publication 1346 October 1, 2011 Part 2 Page 128 

 
 

 SCHEDULE R PAGE 2 Credit for the Elderly or the... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0290 Credit for Elderly 22 12 N | 

 or Disabled 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 129 
 

 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0492" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "SCHbSE" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Name of Self- 35 A 

 Employed 

 0020 SSN of Self-Employed 9 N 

 0025 Exempt/Form 4361 Box A 1 "X" or blank | 

 0030 Net Farm Profit/Loss 1a 12 N 

 0035 TP Received SS 1b 12 N 

 Retirement/ 

 Disability Benefits 

 0040 Net Non-Farm Profit/ 2 12 N 

 Loss 

 0042 Unreimbursed 2 1 "X" or blank 

 Business Expenses 

 Subtracted 

 @0044 Allowable Expense 2 6 "STMbnn" or blank 

 Explanation 

 0050 Exempt-Notary 3 13 Value "EXEMPT-NOTARY" 

 Literal or blank 

 0055 Exempt-Notary Amt 3 12 N 

 0057 Chapter 11 3 23 "CHAP.11BANKRUPTCYINCOME" 

 Bankruptcy Income or blank 

 Literal 

 Publication 1346 October 1, 2011 Part 2 Page 130
 

 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0059 Chapter 11 3 12 N 

 Bankruptcy Income 

 Amount 

 

 0061 Community Income 3 28 "COMMUNITYINCOMETAXEDTO 

 Taxed to Spouse SPOUSE" or blank 

 Literal 

 0063 Community Income 3 12 N 

 Taxed to Spouse 

 Amount 

 0065 Exempt Community 3 21 "EXEMPTCOMMUNITYINCOME" 

 Income Literal or blank 

 0067 Exempt Community 3 12 N 

 Income Amount 

 0070 Total Net Earnings/ 3 12 N 

 Loss 

 0075 Min. Profit for SE 4a 12 N 

 Tax 

 0077 Optional Method 4b 12 N 

 Amount 

 0079 Combined SE Amount 4c 12 N 

 0081 W-2 Wages from 5a 12 N 

 Churches 

 0082 Min. Allowable 5b 12 N 

 Church Wages 

 0084 Combined SE and 6 12 N 

 Allowable Church 

 Wages 

 0088 SST Wages/RRT Comp 8a 12 N 

 0090 Unreported Tips 8b 12 N 

 0095 Wages Subject to 8c 12 N 

 Social Security Tax 

 0100 Total Wages/ 8d 12 N 

 Unreported Tips 

 0110 Allowable SE Amount 9 12 N 

 0150 Tax Base Amount 10 12 N 

 Publication 1346 October 1, 2011 Part 2 Page 131 
 

 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0159 SE Base Amount 11 12 N 

 

 0160 Self-Employment Tax 12 12 N 

 0165 Deduct for Employer- 13 12 N | 

 equivalent Portion 

 of SE Tax 

 0170 Farm Optional Meth 15 12 N 

 Amt 

 0180 Nonfarm Opt Base 16 12 N 

 Amount 

 0190 Nonfarm Opt Meth 17 12 N 

 Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 132

 
 

Schedule SE (Short Form) - Conversion Guide

If the Short Schedule SE was prepared or could have been prepared, it must be electronically 

filed as a Schedule SE using the following fields: 

 Field Schedule SE 

 No. Identification Line Reference

 0010 Name of Self-Employed 

 0020 SSN of Self-Employed 

 0030 Net Farm Profit/Loss 1a 

 0035 TP Rcvd SS Retirement/ 

 Disability Benefits 1b 

 0040 Net Non-Farm Profit/Loss 2 

0050 Exempt-Notary Literal 3 

0055 Exempt-Notary Amt 3 

0070 Total Net Earnings/Loss 3 

0075 Min. Profit for SE Tax 4 

0160 Self-Employment Tax 5 

0165 Deduct for Employer-equivalent 6 

 Portion of SE Tax 

 

Publication 1346 October 1, 2011 Part 2 Page 133
SECTION 4 Forms

 Form Record Identification

 

Each page of a form will have a new Form Record with the Page Number 

incremented. 

 

Field No. Identification Length Description

 Byte Count 4 (see form) for fixed; 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 6 Value "FRMbbb" 

0001 Form Number 6 Value "nnnnbb" 

0002 Page Number 5 Value "Pgnnb", 

 nn = 0l to 04 

0003 Taxpayer Identification 9 N (Primary Social Security) 

 Number Number 

0004 Filler 1 Blank 

0005 Form Occurrence 7 Number limited to 

 Number the maximum number 

 of forms allowed 

 (Begin data fields of the Form record layout) 

 

 Publication 1346 October 1, 2011 Part 2 Page 134 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1777" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "Tbbbbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 SSN or ITIN 9 N, (Social Security 

 Number, or Individual 

 Taxpayer Identification 

 Number) 

 

 0020 Block Name and 1 70 AN 

 Account Title-Acq 

 0030 Property 2 70 AN 

 Subdivision or Map 

 Survey-Acq 

 0040 Seller/Source of 3a 40 AN 

 Acquisition Name 

 0050 Seller/Source of 3a 35 AN, Allowable special 

 Acquisition Street characters are: space, 

 Address ampersand, slash, comma, 

 and hyphen 

 

 0060 Seller/Source of 3a 22 AN, Allowable special 

 Acquisition City characters are: space, 

 slash, and hyphen 

 0070 Seller/Source of 3a 2 A (Standard Postal State 

 Acquisition State Abbreviations) 

 Abbreviation 

 0080 Seller/Source of 3a 12 N (left-justified) 

 Acquisition Zip Code 

 Publication 1346 October 1, 2011 Part 2 Page 135 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Date Acquired 3b 8 DT | 

 

 0100 Cash Amount Paid 4a 12 N 

 0110 Interest-Bearing 4b 12 N 

 Notes Amount Paid 

 0120 Non-Interest- 4c 12 N 

 Bearing Notes 

 Amount Paid 

 0130 Other Consideration 5a 12 N 

 Amount 

 @0135 Other Consideration 5b 6 "STMbnn" or blank 

 Amount Statement 

 0140 Legal Expenses 6 12 N 

 0150 Cruising, 7 12 N 

 Surveying, Other 

 Acquisition Expenses 

 0160 Property Total Cost 8 12 N 

 or Other Basis 

 0170 Forest Land Units 9a 12 N 

 Number 

 0180 Forest Land Cost or 9a 12 N 

 Other Basis Per Unit 

 0190 Forest Land Total 9a 12 N 

 Cost or Other Basis 

 0200 Other Unimproved 9b 12 N 

 Land Units Number 

 0210 Other Unimproved 9b 12 N 

 Land Cost or Other 

 Basis Per Unit 

 0220 Other Unimproved 9b 12 N 

 Land Total Cost or 

 Other Basis 

 0225 Improved Land 9c 70 AN 

 Description 

 0230 Improved Land Units 9c 12 N 

 Number 

Publication 1346 October 1, 2011 Part 2 Page 136 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Improved Land Cost 9c 12 N 

 or Other Basis Per 

 Unit 

 

 0250 Improved Land Total 9c 12 N 

 Cost or Other Basis 

 *0260 Merchantable Timber 9d 20 AN, "STMbnn" or blank 

 Unit-A 

 +0270 Merchantable Timber 9d 12 N 

 Units Number-A 

 +0280 Merchantable Timber 9d 12 N 

 Cost or Other Basis/ 

 Unit-A 

 +0290 Merchantable Timber 9d 12 N 

 Total Cost or Other 

 Basis-A 

 0300 Merchantable Timber 9d 20 AN 

 Unit-B 

 0310 Merchantable Timber 9d 12 N 

 Units Number-B 

 0320 Merchantable Timber 9d 12 N 

 Cost or Other Basis/ 

 Unit-B 

 0330 Merchantable Timber 9d 12 N 

 Total Cost or Other 

 Basis-B 

 0340 Merchantable Timber 9d 20 AN 

 Unit-C 

 0350 Merchantable Timber 9d 12 N 

 Units Number-C 

 0360 Merchantable Timber 9d 12 N 

 Cost or Other Basis/ 

 Unit-C 

 0370 Merchantable Timber 9d 12 N 

 Total Cost or Other 

 Basis-C 

 0380 Merchantable Timber 9d 20 AN 

 Unit-D 

Publication 1346 October 1, 2011 Part 2 Page 137 

 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Merchantable Timber 9d 12 N 

 Units Number-D 

 

 0400 Merchantable Timber 9d 12 N 

 Cost or Other Basis/ 

 Unit-D 

 0410 Merchantable Timber 9d 12 N 

 Total Cost or Other 

 Basis-D 

 0420 Merchantable Timber 9d 20 AN 

 Unit-E 

 0430 Merchantable Timber 9d 12 N 

 Units Number-E 

 0440 Merchantable Timber 9d 12 N 

 Cost or Other Basis/ 

 Unit-E 

 0450 Merchantable Timber 9d 12 N 

 Total Cost or Other 

 Basis-E 

 0460 Merchantable Timber 9d 20 AN 

 Unit-F 

 0470 Merchantable Timber 9d 12 N 

 Units Number-F 

 0480 Merchantable Timber 9d 12 N 

 Cost or Other Basis/ 

 Unit-F 

 0490 Merchantable Timber 9d 12 N 

 Total Cost or Other 

 Basis-F 

 0495 Merchantable Timber 9d 6 Blank 

 BMF ONLY Statement 

 *0500 Premerchantable 9e 20 AN, "STMbnn" or blank 

 Timber Unit-A 

 +0510 Premerchantable 9e 12 N 

 Timber Units Number- 

 A 

 +0520 Premerchantable 9e 12 N 

 Timber Cost or 

 Other Basis/Unit-A 

Publication 1346 October 1, 2011 Part 2 Page 138 

 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0530 Premerchantable 9e 12 N 

 Timber Total Cost 

 or Other Basis-A 

 

 0540 Premerchantable 9e 20 AN 

 Timber Unit-B 

 0550 Premerchantable 9e 12 N 

 Timber Units Number- 

 B 

 0560 Premerchantable 9e 12 N 

 Timber Cost or 

 Other Basis/Unit-B 

 0570 Premerchantable 9e 12 N 

 Timber Total Cost 

 or Other Basis-B 

 0580 Premerchantable 9e 20 AN 

 Timber Unit-C 

 0590 Premerchantable 9e 12 N 

 Timber Units Number- 

 C 

 0600 Premerchantable 9e 12 N 

 Timber Cost or 

 Other Basis/Unit-C 

 0610 Premerchantable 9e 12 N 

 Timber Total Cost 

 or Other Basis-C 

 0620 Premerchantable 9e 20 AN 

 Timber Unit-D 

 0630 Premerchantable 9e 12 N 

 Timber Units Number- 

 D 

 0640 Premerchantable 9e 12 N 

 Timber Cost or 

 Other Basis/Unit-D 

 0650 Premerchantable 9e 12 N 

 Timber Total Cost 

 or Other Basis-D 

 0655 Premerchantable 9e 6 Blank 

 Timber BMF ONLY 

 Statement 

 

Publication 1346 October 1, 2011 Part 2 Page 139 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0660 Improvements 9f 35 AN, "STMbnn" or blank 

 Description-A 

 

 *+0670 Improvements Unit-A 9f 20 AN, "STMbnn" or blank 

 +0680 Improvements Units 9f 12 N 

 Number-A 

 +0690 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 A 

 +0700 Improvements Total 9f 12 N 

 Cost or Other Basis- 

 A 

 0710 Improvements 9f 35 AN 

 Description-B 

 0720 Improvements Unit-B 9f 20 AN 

 0730 Improvements Units 9f 12 N 

 Number-B 

 0740 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 B 

 0750 Improvements Total 9f 12 N 

 Cost or Other Basis- 

 B 

 0760 Improvements 9f 35 AN 

 Description-C 

 0770 Improvements Unit-C 9f 20 AN 

 0780 Improvements Units 9f 12 N 

 Number-C 

 0790 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 C 

 0800 Improvements Total 9f 12 N 

 Cost or Other Basis- 

 C 

 0810 Improvements 9f 35 AN 

 Description-D 

 0820 Improvements Unit-D 9f 20 AN 

 

 

Publication 1346 October 1, 2011 Part 2 Page 140 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0830 Improvements Units 9f 12 N 

 Number-D 

 

 0840 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 D 

 0850 Improvements Total 9f 12 N 

 Cost or Other Basis- 

 D 

 0860 Improvements 9f 35 AN 

 Description-E 

 0870 Improvements Unit-E 9f 20 AN 

 0880 Improvements Units 9f 12 N 

 Number-E 

 0890 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 E 

 0900 Improvements Total 9f 12 N 

 Cost or Other Basis- 

 E 

 0910 Improvements 9f 35 AN 

 Description-F 

 0920 Improvements Unit-F 9f 20 AN 

 0930 Improvements Units 9f 12 N 

 Number-F 

 0940 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 F 

 0950 Improvements Total 9f 12 N 

 Cost or Other Basis- 

 F 

 0955 Improvements BMF 9f 6 Blank 

 ONLY Statement 

 0960 Mineral Rights Unit 9g 20 AN 

 0970 Mineral Rights 9g 12 N 

 Units Number 

 Publication 1346 October 1, 2011 Part 2 Page 141 

 
 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0980 Mineral Rights Cost 9g 12 N 

 or Other Basis/Unit 

 

 0990 Mineral Rights 9g 12 N 

 Total Cost or Other 

 Basis 

 1000 Total Cost or Other 9h 12 N 

 Basis 

 @1005 Acquisition Timber- 6 "STMbnn" or blank 

 Cut Rights Pay-As- 

 Cut Statement 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 142 

 
 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0528" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1020 Record ID 6 "FRMbbb" 

 

 1021 Form Number 6 "Tbbbbb" 

 1022 Page Number 5 "PG02b" 

 1023 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 1024 Filler 1 blank 

 1025 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 *1030 Block Name and 1 70 AN, "STMbnn" or blank 

 Account Title-Dep 

 *1040 Other Unit of 70 AN, "STMbnn" or blank 

 Measure Details 

 1050 Preceding Year-End 2(a) 12 N 

 Timber EST 

 (Quantity) 

 1060 Preceding Year-End 2(b) 12 N 

 Timber Est (Cost/ 

 Other Basis) 

 1070 Increase/Decrease 3(a) 12 N 

 Timber Quantity 

 1080 Addition for Growth 4a 3 N 

 (Number of Years) 

 1090 Addition for Growth 4a(a) 12 N 

 (Quantity) 

 1100 Premerchantable 4b(a) 12 N 

 Acct Transfer 

 (Quantity) 

 1110 Premerchantable 4b(b) 12 N 

 Acct Transfer (Cost/ 

 Other Basis) 

Publication 1346 October 1, 2011 Part 2 Page 143 

 
 

 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1120 Def Reforest Acct 4c(a) 12 N 

 Transfer (Quantity) 

 

 1130 Def Reforest Acct 4c(b) 12 N 

 Transfer (Cost/ 

 Other Basis) 

 1140 Acquired Timber 5(a) 12 N 

 Current Year 

 (Quantity) 

 1150 Acquired Timber 5(b) 12 N 

 Current Year (Cost/ 

 Other Basis) 

 1160 Capital Addition 6(b) 12 N 

 Current Year 

 1170 Year-End Total Pre- 7(a) 12 N 

 Depletion (Quantity) 

 1180 Year-End Total Pre- 7(b) 12 N 

 Depletion (Cost/ 

 Other Basis) 

 1190 Returnable 8(b) 6 R 

 Depletion Unit Rate 

 1200 Cut Timber Quantity 9(a) 12 N 

 Current Year 

 1210 Depletion Current 10(b) 12 N 

 Year 

 1220 Timber Quantity 11(a) 12 N 

 Sold/Disposed of 

 Current Year 

 1230 Allowable as Basis 12(b) 12 N 

 of Sale 

 1240 Timber Quantity 13(a) 12 N 

 Lost Current Year 

 1250 Allowable Basis of 14(b) 12 N 

 Loss 

 1260 Total Reductions 15a(a) 12 N 

 Current Year 

 (Quantity) 

Publication 1346 October 1, 2011 Part 2 Page 144 

 
 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1270 Total Reductions 15b(b) 12 N 

 Current Year (Cost/ 

 Other Basis) 

 

 1280 Net Year-End 16(a) 12 N 

 Quantity/Value 

 (Quantity) 

 1290 Net Year-End 16(b) 12 N 

 Quantity/Value 

 (Cost/Other Basis) 

 1300 Cut Timber Sold 17(b) 12 N 

 Quantity 

 1310 Section 631(a) 18a 1 "X" or blank 

 Timber Cutting 

 Election Yes Box 

 @1315 Section 631(a) 18a 6 "STMbnn" or blank 

 Adjusted Basis 

 Statement 

 @1325 Section 631(a) Cut 18a 6 "STMbnn" or blank 

 Timber Detail 

 Statement 

 @1335 Section 631(a) 18a 6 "STMbnn" or blank 

 Timber Valuation 

 Statement 

 @1345 Section 631(a) 18a 6 "STMbnn" or blank 

 Valuation 

 Comparison Statement 

 @1355 Section 631(a) 18a 6 "STMbnn" or blank 

 Operations Statement 

 @1365 Section 631(a) 18a 6 "STMbnn" or blank 

 Activity Status 

 Statement 

 1370 Section 631(a) 18a 1 "X" or blank 

 Timber Cutting 

 Election No Box 

 1380 Section 631(a) 18b 1 "X" or blank 

 Revocation Yes Box 

 1390 Section 631(a) 18b 1 "X" or blank 

 Revocation No Box 

Publication 1346 October 1, 2011 Part 2 Page 145 

 
 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1400 Revocation 18b 8 DT | 

 Effective Date 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 146 

 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2145" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1420 Record ID 6 "FRMbbb" 

 

 1421 Form Number 6 "Tbbbbb" 

 1422 Page Number 5 "PG03b" 

 1423 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 1424 Filler 1 blank 

 1425 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 1430 Block Name and 1 70 AN 

 Account Title-Sal 

 1440 Property 2 70 AN 

 Subdivision or Map 

 Survey-Sal 

 1450 Purchaser Name 3a 40 AN 

 1460 Purchaser Street 3a 35 AN, Allowable special 

 Address characters are: space, 

 ampersand, slash, comma, 

 and hyphen 

 

 1470 Purchaser City 3a 22 AN, Allowable special 

 characters are: space, 

 slash, and hyphen 

 1480 Purchaser State 3a 2 A (Standard Postal State 

 Abbreviation Abbreviation) 

 1490 Purchaser Zip Code 3a 12 N (left-justified) 

 1500 Date of Sale 3b 8 DT | 

 1510 Cash Amount Rcvd 4a 12 N 

 1520 Interest-Bearing 4b 12 N 

 Notes Amount Rcvd 

 

Publication 1346 October 1, 2011 Part 2 Page 147 

 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1530 Non-Interest- 4c 12 N 

 Bearing Notes 

 Amount Rcvd 

 

 @1535 Sale/Lease 4 6 "STMbnn" or blank 

 Agreement 

 Provisions Statement 

 1540 Other Consideration 5a 12 N 

 Amount-S 

 @1545 Other Consideration 5b 6 "STMbnn" or blank 

 Amount-S Statement 

 1550 Property Total 6 12 N 

 Amount Rcvd 

 1560 Forest Land Units 7a 12 N 

 Number-S 

 1570 Forest Land Cost/ 7a 12 N 

 Other Basis per 

 Unit-S 

 1580 Forest Land Total 7a 12 N 

 Cost/Other Basis-S 

 1590 Nonforested Land 7b 12 N 

 Units Number 

 1600 Nonforested Land 7b 12 N 

 Cost/Other Basis 

 Per Unit 

 1610 Nonforested Land 7b 12 N 

 Total Cost/Other 

 Basis 

 1620 Improved Land 7c 70 AN 

 Description-S 

 1630 Improved Land Units 7c 12 N 

 Number-S 

 1640 Improved Land Cost/ 7c 12 N 

 Other Basis Per 

 Unit-S 

 1650 Improved Land Total 7c 12 N 

 Cost/Other Basis-S 

 

Publication 1346 October 1, 2011 Part 2 Page 148 

 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *1665 Other Unit of 7d 70 AN, "STMbnn" or blank 

 Measure Details-S 

 

 *+1670 Merchantable Timber 7d 20 AN, "STMbnn" or blank 

 Unit-SA 

 +1680 Merchantable Timber 7d 12 N 

 Units Number-SA 

 +1690 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SA 

 +1700 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SA 

 1710 Merchantable Timber 7d 20 AN 

 Unit-SB 

 1720 Merchantable Timber 7d 12 N 

 Units Number-SB 

 1730 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SB 

 1740 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SB 

 1750 Merchantable Timber 7d 20 AN 

 Unit-SC 

 1760 merchantable Timber 7d 12 N 

 Units Number-SC 

 1770 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SC 

 1780 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SC 

 1790 Merchantable Timber 7d 20 AN 

 Unit-SD 

 1800 Merchantable Timber 7d 12 N 

 Units Number-SD 

Publication 1346 October 1, 2011 Part 2 Page 149 

 
 

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1810 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SD 

 

 1820 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SD 

 1830 Merchantable Timber 7d 20 AN 

 Unit-SE 

 1840 Merchantable Timber 7d 12 N 

 Units Number-SE 

 1850 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SE 

 1860 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SE 

 1870 Merchantable Timber 7d 20 AN 

 Unit-SF 

 1880 Merchantable Timber 7d 12 N 

 Units Number-SF 

 1890 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SF 

 1900 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SF 

 1910 Merchantable Timber 7d 20 AN 

 Unit-SG 

 1920 Merchantable Timber 7d 12 N 

 Units Number-SG 

 1930 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SG 

 1940 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SG 

 1950 Merchantable Timber 7d 20 AN 

 Unit-SH 

Publication 1346 October 1, 2011 Part 2 Page 150 

 
 

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1960 Merchantable Timber 7d 12 N 

 Units Number-SH 

 

 1970 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SH 

 1980 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SH 

 1990 Merchantable Timber 7d 20 AN 

 Unit-SI 

 2000 Merchantable Timber 7d 12 N 

 Units Number-SI 

 2010 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SI 

 2020 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SI 

 2030 Merchantable Timber 7d 20 AN 

 Unit-SJ 

 2040 Merchantable Timber 7d 12 N 

 Units Number-SJ 

 2050 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SJ 

 2060 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SJ 

 2070 Merchantable Timber 7d 20 AN 

 Unit-SK 

 2080 Merchantable Timber 7d 12 N 

 Units Number-SK 

 2090 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SK 

 2100 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SK 

 

 

Publication 1346 October 1, 2011 Part 2 Page 151 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2110 Merchantable Timber 7d 20 AN 

 Unit-SL 

 

 2120 Merchantable Timber 7d 12 N 

 Units Number-SL 

 2130 Merchantable Timber 7d 12 N 

 Cost/Other Basis 

 Per Unit-SL 

 2140 Merchantable Timber 7d 12 N 

 Total Cost/Other 

 Basis-SL 

 2145 Merchantable Timber 7d 6 Blank 

 BMF ONLY Statement-S 

 *2150 Premerchantable 7e 20 AN, "STMbnn" or blank 

 Timber Unit-SA 

 +2160 Premerchantable 7e 12 N 

 Timber Units Number- 

 SA 

 +2170 Premerchantable 7e 12 N 

 Timber Cost/Basis 

 Per Unit-SA 

 +2180 Premerchantable 7e 12 N 

 Timber Total Cost/ 

 Other Basis-SA 

 2190 Premerchantable 7e 20 AN 

 Timber Unit-SB 

 2200 Premerchantable 7e 12 N 

 Timber Units Number- 

 SB 

 2210 Premerchantable 7e 12 N 

 Timber Cost/Basis 

 Per Unit-SB 

 2220 Premerchantable 7e 12 N 

 Timber Total Cost/ 

 Other Basis-SB 

 2230 Premerchantable 7e 20 AN 

 Timber Unit-SC 

Publication 1346 October 1, 2011 Part 2 Page 152 

 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2240 Premerchantable 7e 12 N 

 Timber Units Number- 

 SC 

 

 2250 Premerchantable 7e 12 N 

 Timber Cost/Basis 

 Per Unit-SC 

 2260 Premerchantable 7e 12 N 

 Timber Total Cost/ 

 Other Basis-SC 

 2270 Premerchantable 7e 20 AN 

 Timber Unit-SD 

 2280 Premerchantable 7e 12 N 

 Timber Units Number- 

 SD 

 2290 Premerchantable 7e 12 N 

 Timber Cost/Basis 

 Per Unit-SD 

 2300 Premerchantable 7e 12 N 

 Timber Total Cost/ 

 Other Basis-SD 

 2310 Premerchantable 7e 20 AN 

 Timber Unit-SE 

 2320 Premerchantable 7e 12 N 

 Timber Units Number- 

 SE 

 2330 Premerchantable 7e 12 N 

 Timber Cost/Basis 

 Per Unit-SE 

 2340 Premerchantable 7e 12 N 

 Timber Total Cost/ 

 Other Basis-SE 

 2345 Premerchantable 7e 6 Blank 

 Timber BMF ONLY 

 Statement-S 

 *2350 Improvements 7f 35 AN, "STMbnn" or blank 

 Description-SA 

 *+2360 Improvements Unit-SA 7f 20 AN, "STMbnn" or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 153 

 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +2370 Improvements Units 7f 12 N 

 Number-SA 

 

 +2380 Improvements Cost/ 7f 12 N 

 Other Basis Per 

 Unit-SA 

 +2390 Improvements Total 7f 12 N 

 Cost/Other Basis-SA 

 2400 Improvements 7f 35 AN 

 Description-SB 

 2410 Improvements Unit-SB 7f 20 AN 

 2420 Improvements Units 7f 12 N 

 Number-SB 

 2430 Improvements Cost/ 7f 12 N 

 Other Basis Per 

 Unit-SB 

 2440 Improvements Total 7f 12 N 

 Cost/Other Basis-SB 

 2450 Improvements 7f 35 AN 

 Description-SC 

 2460 Improvements Unit-SC 7f 20 AN 

 2470 Improvements Units 7f 12 N 

 Number-SC 

 2480 Improvements Cost/ 7f 12 N 

 Other Basis Per 

 Unit-SC 

 2490 Improvements Total 7f 12 N 

 Cost/Other Basis-SC 

 2500 Improvements 7f 35 AN 

 Description-SD 

 2510 Improvements Unit-SD 7f 20 AN 

 2520 Improvements Units 7f 12 N 

 Number-SD 

 2530 Improvements Cost/ 7f 12 N 

 Other Basis Per 

 Unit-SD 

Publication 1346 October 1, 2011 Part 2 Page 154 

 
 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2540 Improvements Total 7f 12 N 

 Cost/Other Basis-SD 

 

 2550 Improvements 7f 35 AN 

 Description-SE 

 2560 Improvements Unit-SE 7f 20 AN 

 2570 Improvements Units 7f 12 N 

 Number-SE 

 2580 Improvements Cost/ 7f 12 N 

 Other Basis Per 

 Unit-SE 

 2590 Improvements Total 7f 12 N 

 Cost/Other Basis-SE 

 2595 Improvements BMF 7f 6 Blank 

 ONLY Statement-S 

 2600 Mineral Rights Unit- 7g 20 AN 

 S 

 2610 Mineral Rights 7g 12 N 

 Units Number-S 

 2620 Mineral Rights Cost/ 7g 12 N 

 Other Basis Per 

 Unit-S 

 2630 Mineral Rights 7g 12 N 

 Total Cost/Other 

 Basis-S 

 2640 Total Cost or Other 7h 12 N 

 Basis-S 

 2650 Direct Sales 7i 12 N 

 Expenses 

 2660 Profit or Loss 8 12 N 

 2665 Lines 1-to-8-Format 6 Blank 

 BMF ONLY Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 155 
 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1070" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 2680 Record ID 6 "FRMbbb" 

 

 2681 Form Number 6 "Tbbbbb" 

 2682 Page Number 5 "PG04b" 

 2683 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 2684 Filler 1 blank 

 2685 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 *2690 Account/Block/Tract/ 1 50 AN, "STMbnn" or blank 

 Area-A 

 *+2700 Kind of Activity-A 1 25 AN, "STMbnn" or blank 

 +2710 Treated Acres 1 12 N 

 Number-A 

 +2720 Total Expenditures-A 1 12 N 

 2730 Account/Block/Tract/ 1 50 AN 

 Area-B 

 2740 Kind of Activity-B 1 25 AN 

 2750 Treated Acres 1 12 N 

 Number-B 

 2760 Total Expenditures-B 1 12 N 

 2770 Account/Block/Tract/ 1 50 AN 

 Area-C 

 2780 Kind of Activity-C 1 25 AN 

 2790 Treated Acres 1 12 N 

 Number-C 

 2800 Total Expenditures-C 1 12 N 

Publication 1346 October 1, 2011 Part 2 Page 156 

 
 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2810 Account/Block/Tract/ 1 50 AN 

 Area-D 

 

 2820 Kind of Activity-D 1 25 AN 

 2830 Treated Acres 1 12 N 

 Number-D 

 2840 Total Expenditures-D 1 12 N 

 2850 Account/Block/Tract/ 1 50 AN 

 Area-E 

 2860 Kind of Activity-E 1 25 AN 

 2870 Treated Acres 1 12 N 

 Number-E 

 2880 Total Expenditures-E 1 12 N 

 2890 Account/Block/Tract/ 1 50 AN 

 Area-F 

 2900 Kind of Activity-F 1 25 AN 

 2910 Treated Acres 1 12 N 

 Number-F 

 2920 Total Expenditures-F 1 12 N 

 2930 Account/Block/Tract/ 1 50 AN 

 Area-G 

 2940 Kind of Activity-G 1 25 AN 

 2950 Treated Acres 1 12 N 

 Number-G 

 2960 Total Expenditures-G 1 12 N 

 2970 Total Treated Acres 2 12 N 

 Number 

 2980 Total Activities 2 12 N 

 Expenditures 

 2990 Reforestation 3 12 N 

 Expenses Treated 

 Acres Number 

 3000 Reforestation Total 3 12 N 

 Expenditures 

Publication 1346 October 1, 2011 Part 2 Page 157 

 
 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3020 Sec 194(b) Total 4a 12 N 

 Expenditures 

 

 3040 Sec 194(a) 4b 12 N 

 Amortized Total 

 Expenditures 

 3045 BMF ONLY Activities 6 Blank 

 Statement 

 3050 Block Name and 1 70 AN 

 Account Title-Act 

 3060 Begin-Year Balance 2 12 N 

 Acres 

 3070 Begin-Year Balance 2 12 N 

 Total Cost/Other 

 Basis 

 3080 Begin-Year Balance 2 12 N 

 Average Rate Per 

 Acre 

 3090 Cur-Year 3 12 N 

 Acquisition Acres 

 3100 Cur-year 3 12 N 

 Acquisition Total 

 Cost/Other Basis 

 3110 Cur-Year 3 12 N 

 Acquisition Average 

 Rate Per Acre 

 3120 Cur-Year Sales Acres 4 12 N 

 3130 Cur-Year Sales 4 12 N 

 Total Cost/Other 

 Basis 

 3140 Cur-Year Sales 4 12 N 

 Average Rate Per 

 Acre 

 3150 Other Changes Acres 5 12 N 

 3160 Other Changes Total 5 12 N 

 Cost/Other Basis 

Publication 1346 October 1, 2011 Part 2 Page 158 

 
 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3170 Other Changes 5 12 N 

 Average Rate Per 

 Acre 

 

 3180 Year-End Balance 6 12 N 

 Acres 

 3190 Year-End Balance 6 12 N 

 Total Cost/Other 

 Basis 

 3200 Year-End Balance 6 12 N 

 Average Rate Per 

 Acre 

 @3205 Additional Land 6 "STMbnn" or blank 

 Ownership Statement 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 159 

 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0946" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "W-2bbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000050 

 0010 Corrected W-2 1 "X" or blank 

 0035 Employee's SSN a 9 N 

 0040 Employer b 9 N 

 Identification 

 Number 

 0045 Employer Name c 4 First 4 significant 

 Control characters of employer's 

 name, no leading or 

 embedded spaces, 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may be 

 present only as last two 

 positions 

 

 0050 Name of Reporting c 35 AN, Allowable special 

 Agent or Employer characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

Publication 1346 October 1, 2011 Part 2 Page 160 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Name Line 2 of c 35 AN, "Agent for", 

 Employer "in care of" Addressee, 

 or address continuation; 

 allowable special 

 characters are: space, 

 ampersand, slash, comma, 

 plus sign, hyphen and 

 percent (%) 

 

 0060 Employer Address c 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent(%), 

 and literal "NONE" 

 

 0070 Employer City c 22 A, Allowable special 

 Character is space 

 0073 Employer State c 2 A (Standard Postal 

 State Abbreviations) 

 or period (.) 

 0075 Employer Zip Code c 12 N (Left-justified) 

 0085 Control Number d 14 AN or blank (Allowable 

 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0090 Employee Name and e 35 AN, Allowable special 

 Suffix characters: hyphen (-) 

 or blank 

 0100 Employee Address f 35 AN, Allowable special 

 characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,) and percent (%) 

 

 0105 Employee Address f 35 AN 

 Continuation 

 0110 Employee City f 22 AN, Allowable special 

 character is space 

 0113 Employee State f 2 A (Standard Postal State 

 Abbreviations) or period 

 (.) 

 0115 Employee Zip Code f 12 N (Left-justified) 

Publication 1346 October 1, 2011 Part 2 Page 161 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Wages 1 12 N 

 

 0130 Withholding 2 12 N 

 0140 Social Security 3 12 N 

 Wages 

 0150 Social Security Tax 4 12 N 

 0160 Medicare Wages and 5 12 N 

 Tips 

 0170 Medicare Tax 6 12 N 

 Withheld 

 0180 Social Security Tips 7 12 N 

 0190 Allocated Tips 8 12 N 

 --| 

 0210 Dependent Care 10 12 N 

 Benefits 

 0220 Nonqualified Plans 11 12 N 

 *0242 Employer's Use Code 12a 6 A-H, J-N, P, Q, R-T, V, | 

 1 W, Y, Z, AA, BB, DD, EE, 

 "STMbnn" or blank 

 +0244 Year 1 (for Prior 12a 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 +0246 Employer's Use 12a 12 N 

 Amount 1 

 0252 Employer's Use Code 12b 6 A-H, J-N, P, Q, R-T, V, | 

 2 W, Y, Z, AA, BB, DD, EE, 

 or blank 

 0254 Year 2 (for Prior 12b 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 0256 Employer's Use 12b 12 N 

 Amount 2 

 0257 Employer's Use Code 12c 6 A-H, J-N, P, Q, R-T, V, | 

 3 W, Y, Z, AA, BB, DD, EE, 

 or blank 

Publication 1346 October 1, 2011 Part 2 Page 162 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0258 Year 3 (for Prior 12c 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 

 0259 Employer's Use 12c 12 N 

 Amount 3 

 0260 Employer's Use Code 12d 6 A-H, J-N, P, Q, R-T, V, | 

 4 W, Y, Z, AA, BB, DD, EE, 

 or blank 

 0261 Year 4 (for Prior 12d 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 0262 Employer's Use 12d 12 N 

 Amount 4 

 0265 Statutory Employee 13 1 "X" or blank 

 Ind 

 0267 Retirement Plan Ind 13 1 "X" or blank 

 0269 Third-Party Sick 13 1 "X" or blank 

 Pay Ind 

 *0270 Other Deducts/ 14 8 AN, "STMbnn" or blank 

 Benefits Type 1 (Allowable special 

 characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 +0272 Other Deducts/ 14 12 N 

 Benefits Amt 1 

 0280 Other Deducts/ 14 8 AN or blank (Allowable 

 Benefits Type 2 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0282 Other Deducts/ 14 12 N 

 Benefits Amt 2 

 0290 Other Deducts/ 14 8 AN or blank (Allowable 

 Benefits Type 3 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0292 Other Deducts/ 14 12 N 

 Benefits Amt 3 

 

Publication 1346 October 1, 2011 Part 2 Page 163 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Other Deducts/ 14 8 AN or blank (Allowable 

 Benefits Type 4 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0302 Other Deducts/ 14 12 N 

 Benefits Amt 4 

 0370 State Name 1 15 2 A (Standard Postal State 

 Abbreviations) 

 0380 Employer's State ID 15 16 AN or blank 

 Number 1 

 0390 State Wages 1 16 12 N 

 0400 State Income Tax 1 17 12 N 

 0405 Local Wages/Tips 1 18 12 N 

 0407 Local Income Tax 1 19 12 N 

 0410 Name of Locality 1 20 9 AN 

 0440 State Name 2 15 2 'See 1st Occ.' 

 0450 Employer's State ID 15 16 AN or blank 

 Number 2 

 0460 State Wages 2 16 12 N 

 0470 State Income Tax 2 17 12 N 

 0475 Local Wages/Tips 2 18 12 N 

 0477 Local Income Tax 2 19 12 N 

 0480 Name of Locality 2 20 9 AN 

 0490 State Name 3 15 2 'See 1st Occ.' 

 0500 Employer's State ID 15 16 AN or blank 

 Number 3 

 0515 State Wage 3 16 12 N 

 0520 State Income Tax 3 17 12 N 

 0525 Local Wages/Tips 3 18 12 N 

 0527 Local Income Tax 3 19 12 N 

Publication 1346 October 1, 2011 Part 2 Page 164 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0530 Name of Locality 3 20 9 AN 

 

 0540 State Name 4 15 2 'See 1st Occ.' 

 0550 Employer's State ID 15 16 AN or blank 

 Number 4 

 0560 State Wage 4 16 12 N 

 0570 State Income Tax 4 17 12 N 

 0575 Local Wages/Tips 4 18 12 N 

 0577 Local Income Tax 4 19 12 N 

 0580 Name of Locality 4 20 9 AN 

 0590 W-2 Indicator 1 "N" = non-standard 

 (for altered, typed 

 or handwritten 

 forms) 

 "S" = standard W-2 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 165 

 
 FORM W-2G Certain Gambling Winnings 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0524" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "W-2Gbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000030 

 0010 Corrected W-2G 1 "X" or blank 

 0015 Payer Name Control 4 First 4 significant 

 characters of payer's 

 name, no leading or 

 embedded spaces, 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may be 

 present only as last two 

 positions 

 

 0020 Payer Name 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

 0021 Payer Name Line 2 35 AN, "in care of" 

 Addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0022 Payer's Address 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent(%) 

 and literal "NONE" 

 

Publication 1346 October 1, 2011 Part 2 Page 166 

 
 FORM W-2G Certain Gambling Winnings 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0023 Payer's City 22 A, Allowable special 

 character is space 

 

 0024 Payer's State 2 A (Standard Postal State 

 Abbreviations) or period 

 0025 Payer's Zip Code 12 N (left-justified) 

 0026 Payer 9 N 

 Identification 

 Number 

 0030 Payer Telephone 10 N 

 Number 

 0040 Gross Winnings, etc. 1 12 N 

 0050 Withholding 2 12 N 

 0080 Type of Wager 3 13 AN 

 0090 Date Won 4 8 DT 

 0100 Transaction 5 13 AN 

 0105 Race 6 13 AN 

 0120 Winnings from 7 12 N 

 Identical Wagers 

 0130 Cashier 8 13 AN 

 0140 Winner's Name 35 AN, Allowable special 

 0142 Winner's Address 35 AN, Allowable special 

 characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0143 Winner's Address 35 AN 

 Continuation 

 0144 Winner's City 22 AN, Allowable special 

 character is space 

 0146 Winner's State 2 A (Standard Postal State 

 Abbreviations) or period 

 (.) 

 0148 Winner's Zip Code 12 N (left-justified) 

 

Publication 1346 October 1, 2011 Part 2 Page 167 

 
 FORM W-2G Certain Gambling Winnings 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 SSN 9 9 N (W-2G Social Security 

 Number) 

 

 0160 Window 10 13 AN 

 0180 First I.D. 11 13 AN 

 0190 Second I.D. 12 13 AN 

 0200 State Name 13 2 A (Standard Postal 

 State Abbreviations) 

 0201 Payer's State I.D. 13 16 AN 

 No. 

 0210 State Income Tax 14 12 N 

 Withheld 

 0220 W-2G Indicator 1 "N" = non-standard 

 (for altered, typed 

 or handwritten 

 forms) 

 "S" = standard W-2G 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 168 

 

 
 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0608" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "RECbbb" 

 

 0001 Record Number 6 "W-2PRb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Record Occurrence 7 N 

 Number 0000001 - 0000006 

 0010 Employee Name 4 First 4 significant 

 Control characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable special 

 characters are alpha, 

 hyphen and space 

 (see special 

 instructions) 

 

 0020 Employee Name 35 AN, Taxpayer's name 

 allowable special 

 characters are: space 

 and hyphen 

 

 0030 Employee Address 35 AN, Allowable special 

 characters are: comma, 

 ampersand, slash, 

 percent, hyphen or blank 

 

 0040 Employee Address 35 AN 

 Continuation 

 0050 Employee City 22 A, Allowable special 

 character is space 

 0060 Employee State 2 A (Standard Postal 

 State Abbreviation) 

 or period (.) 

 0070 Employee Zip Code 12 N (left-justified) 

 

Publication 1346 October 1, 2011 Part 2 Page 169 

 
 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Employer Name 35 AN, Allowable special 

 characters are space, 

 slash, hyphen, ampersand, 

 and percent 

 

 0090 Employer Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent 

 

 0100 Employer Address 35 AN, Allowable special 

 characters are: percent, 

 ampersand, slash, comma, 

 hyphen and literal "NONE" 

 

 0110 Employer City 22 AN, Allowable special 

 character is space 

 0120 Employer State 2 A (Standard Postal 

 State Abbreviation) 

 or period (.) 

 0130 Employer Zip Code 12 N (left-justified) 

 0140 Employer Telephone 10 AN 

 Number 

 0150 Cease of Operations 2 DD or blank 

 Day 

 0160 Cease of Operation 2 MM or blank 

 Month 

 0170 Cease of Operation 4 YYYY or blank 

 Year 

 0180 Control Number 14 AN or blank (Allowable || 

 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0190 Employee SSN 9 N (W-2/PR SSN) 

 0200 Employer EIN 9 N 

 

Publication 1346 October 1, 2011 Part 2 Page 170 

 

 
 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0210 Employer Name 4 First 4 significant 

 Control characters of employer's 

 name, no leading or 

 embedded spaces; 

 allowable special 

 characters are alpha, 

 numeric, hyphen, 

 ampersand; spaces may be 

 present only as last two 

 positions and space 

 (see special 

 instructions) 

 

 0220 Pension Receipt 2 DD or blank 

 Start Day 

 0230 Pension Receipt 2 MM or blank 

 Start Month 

 0240 Pension Receipt 4 YYYY or blank 

 Start Year 

 0250 Cost of Pension or 12 N 

 Annuity 

 0260 Wages 12 N 

 0270 Commissions 12 N 

 0280 Allowances 12 N 

 0290 Tips 12 N 

 0300 Total Wages 12 N 

 Commissions 

 Allowances Tips 

 0310 Reimbursed Expenses 12 N 

 0320 Tax Withheld 12 N 

 0330 Retirement Fund 12 N 

 0340 Contributions to 12 N 

 CODA PLANS 

 0350 Salaries under Act 12 N 

 No.324 of 2004 

 0360 Social Security 12 N 

 Wages 

Publication 1346 October 1, 2011 Part 2 Page 171 

 
 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0370 Social Security Tax 12 N 

 Withheld 

 

 0380 Medicare Wages and 12 N 

 Tips 

 0390 Medicare Tax 12 N 

 Withheld 

 0400 Social Security Tips 12 N 

 0410 Uncollected Social 12 N 

 Security Tax on Tips 

 0420 Uncollected 12 N 

 Medicare Tax on Tips 

 0430 499R-2/W-2pr 1 "N" = non-standard 

 Indicator (for altered, typed 

 or handwritten 

 forms) 

 "S" = standard 

 499R-2/W-2PR 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 172 

 
 

 FEC/PENSION RECORD Foreign Employer Compensation/Pension 

 Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0569" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "RECbbb" 

 

 0001 Record Type 6 "FECbbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Record Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 SSN or ITIN of 9 N (Social Security 

 Employee of Foreign Number, or Individual 

 Employer Taxpayer Identification 

 Number) 

 

 0020 Employee Name 4 First 4 significant 

 Control characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters 

 are alpha, hyphen, and 

 space (see special 

 instructions) 

 

 0030 Employee Name Line 1 35 AN, Taxpayer's name 

 allowable special 

 characters are: space 

 and hyphen 

 

 0040 Employee Name Line 2 35 AN, ("in care of" 

 addressee, or first 

 line of the address if 

 more than one line is 

 needed) 

 Allowable special 

 characters are: space, 

 ampersand, slash, 

 hyphen, comma and 

 percent 

 

Publication 1346 October 1, 2011 Part 2 Page 173 

 
 FEC/PENSION RECORD Foreign Employer Compensation/Pension 

 Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0050 Street Address 35 AN, Allowable special 

 characters are: space, 

 ampersand, slash, and 

 hyphen 

 

 0060 City 22 A, Allowable special 

 character is space 

 0070 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 0080 Zip Code 12 N (left-justified) 

 0090 Foreign State or 35 A, Allowable special 

 Province character is space 

 0100 Foreign Postal Code 20 AN, Allowable special 

 character is space) 

 0110 Foreign Country 35 A, Allowable special 

 character is space 

 0120 Services Performed 1 "X" or blank 

 While Residing in (if "X", enter "US" for 

 U.S. Yes Ind Country Code) 

 0130 Country Code 2 A, (from Part I, 

 Attachment 10 table for 

 foreign residence, or 

 "US" for U.S. residence) 

 

 0140 Foreign Employer's 45 AN, Allowable special 

 Name characters are space, 

 slash, hyphen, 

 ampersand, and percent 

 

 0150 Foreign Employer's 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) 

 Allowable special 

 characters are: space, 

 ampersand, slash, 

 hyphen, and percent 

 AN, Allowable special 

 

 0160 Foreign Employer's 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, 

 comma, hyphen and 

 percent 

 

Publication 1346 October 1, 2011 Part 2 Page 174 

 

 
 FEC/PENSION RECORD Foreign Employer Compensation/Pension 

 Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0170 Foreign Employer's 22 A, Allowable special 

 City character is space 

 

 0180 Foreign Employer's 35 A, Allowable special 

 State or Province character is space 

 0190 Foreign Employer's 20 AN, Allowable special 

 Postal Code character is space 

 0200 Foreign Employer's 35 A, Allowable special 

 Country character is space 

 0210 Foreign Employer's 16 AN, Allowable special 

 Identification characters are space, 

 Number slash, and hyphen 

 (as available for the 

 location) 

 

 0220 Foreign Employer 12 N 

 Compensation Amount 

 0230 Foreign Pension 12 N or blank 

 Received 

 0240 Taxable Foreign 12 N or blank 

 Pension Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 175 

 
 FORM 970 PAGE 1 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0194" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "970bbb" 

 0002 Page Number 5 "PG01b" 

 0003 Domestic 9 N 

 Partnership's nnnnnnnnn 

 Employer ID Number 

 (EIN) 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN 9 N 

 0050 Elects LIFO Method 1 8 DT (YYYYMMDD) 

 for Tax Year Ending 

 0060 LIFO Method Goods 1 25 AN 

 @0065 LIFO Method Goods 1 6 "STMbnn" or blank 

 (Statement) 

 @0070 Identify Goods 2 6 "STMbnn" or blank 

 Covered by this 

 Election 

 0080 LIFO Inventory 3a 1 "X" or blank 

 Method "Yes" Box 

 0090 LIFO Inventory 3a 1 "X" or blank 

 Method "No" Box 

 @0095 If Yes, explanation 3b 6 "STMbnn" or blank 

 0100 LIFO Used for Goods 4a 1 "X" or blank 

 "Yes" Box 

 0110 LIFO Used for Goods 4a 1 "X" or blank 

 "No" Box 

 @0115 If Yes, explanation 4b 6 "STMbnn" or blank 

Publication 1346 October 1, 2011 Part 2 Page 176 

 
 FORM 970 PAGE 1 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Goods Not 5 25 AN 

 Inventoried Under 

 LIFO 

 

 @0125 Goods Not 5 6 "STMbnn" or blank 

 Inventoried Under 

 LIFO (Statement) 

 0130 Value of 6a 1 "X" or blank 

 Inventoried Goods 

 "Yes" Box 

 0140 Value of 6a 1 "X" or blank 

 Inventoried Goods 

 "No" Box 

 0150 Value of Beginning 6b 1 "X" or blank 

 of Inventory "Yes" 

 Box 

 0160 Value of Beginning 6b 1 "X" or blank 

 of Inventory "No" 

 Box 

 @0165 If No, explanation 6b 6 "STMbnn" or blank 

 0170 Adjustments over 3- 6c 1 "X" or blank 

 Year Period "Yes" 

 Box 

 0180 Adjustments over 3- 6c 1 "X" or blank 

 Year Period "No" Box 

 @0185 If No, explanation 6c 6 "STMbnn" or blank 

 0190 Unit Cost of Goods 7a 1 "X" or blank 

 "Yes" Box 

 0200 Unit Cost of Goods 7a 1 "X" or blank 

 "No" Box 

 @0205 If No, explanation 7b 6 "STMbnn" or blank 

 0210 Statements or 8a 1 "X" or blank 

 Reports "Yes" Box 

 0220 Statements or 8a 1 "X" or blank 

 Reports "No" Box 

 @0225 If Yes, explanation 8b 6 "STMbnn" or blank 

 0230 Inventory "Yes" Box 9a 1 "X" or blank 

Publication 1346 October 1, 2011 Part 2 Page 177 

 
 FORM 970 PAGE 1 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Inventory "No" Box 9a 1 "X" or blank 

 

 @0245 If No, explanation 9b 6 "STMbnn" or blank 

 0250 LIFO Method "Yes" 10 1 "X" or blank 

 Box 

 0260 LIFO Method "No" Box 10 1 "X" or blank 

 @0270 List of Goods 11 6 "STMbnn" or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 178 

 
 FORM 970 PAGE 2 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0156" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0280 Record ID 6 "FRMbbb" 

 

 0281 Form Number 6 "970bbb" 

 0282 Page Number 5 "PG02b" 

 0283 Domestic 9 N 

 Partnership's nnnnnnnnn 

 Employer ID Number 

 (EIN) 

 

 0284 Filler 1 blank 

 0285 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0286 SSN 9 N 

 0290 Most Recent Actual 12 1 "X" or blank 

 Cost of Goods 

 0293 Average Cost of 12 1 "X" or blank 

 Goods Purchased or 

 Produced 

 0300 Actual Cost of Goods 12 1 "X" or blank 

 0310 Other 12 1 "X" or blank 

 @0315 Other Explanation 12 6 "STMbnn" or blank 

 (Statement) 

 @0320 Explanation of 13 6 "STMbnn" or blank 

 Defining Items 

 0330 Goods Acquired 14a 1 "X" or blank 

 Below Market Value 

 "Yes" Box 

 0340 Goods Acquired 14a 1 "X" or blank 

 Below Market Value 

 "No" Box 

 @0345 If Yes, Explanation 14b 6 "STMbnn" or blank 

 @0355 Method of Pooling 15 6 "STMbnn" or blank 

Publication 1346 October 1, 2011 Part 2 Page 179 

 
 FORM 970 PAGE 2 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0360 Calculation Method 16 25 AN 

 

 @0365 Calculation Method 16 6 "STMbnn" or blank 

 (Statement) 

 0370 Most Recent Actual 17 1 "X" or blank 

 Cost of Goods 

 0380 Average Cost of 17 1 "X" or blank 

 Goods 

 0390 Actual Cost of 17 1 "X" or blank 

 Goods Purchased or 

 Produced 

 0400 Other 17 1 "X" or blank 

 @0405 Other Explanation 17 6 "STMbnn" or blank 

 (Statement) 

 0410 Double Extension 18 1 "X" or blank 

 Method 

 0420 Link Chain Method 18 1 "X" or blank 

 0430 CPI Detailed Report 19 1 "X" or blank 

 0440 PPI Detailed Report 19 1 "X" or blank 

 0450 Other PPI Detailed 19 1 "X" or blank 

 Report 

 @0455 Other Report Use 19 6 "STMbnn" or blank 

 (Statement) 

 0460 10% Method "Yes" Box 20 1 "X" or blank 

 0470 10% Method "No" Box 20 1 "X" or blank 

 0480 Representative 21 6 YYYYMM or blank 

 Month Elected 

 @0485 BLS Prices 21 6 "STMbnn" or blank 

 (Statement) 

 @0495 Method Determining 22 6 "STMbnn" or blank 

 Cost Inventory 

 0500 Consent to Change 23 1 "X" or blank 

 Method "Yes" Box 

Publication 1346 October 1, 2011 Part 2 Page 180 

 
 FORM 970 PAGE 2 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0505 Consent to Change 23 1 "X" or blank 

 Method "No" Box 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 181 

 
 FORM 982 Reduction of Tax Attributes Due to 

 Discharge ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0269" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "982bbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 N 

 0020 Discharge Of 1a 1 "X" or blank || 

 Indebtedness In A 

 Title 11 Case 

 0030 Discharge Of 1b 1 "X" or blank || 

 Indebtedness To The 

 Extent Insolvent 

 0040 Discharge Of 1c 1 "X" or blank || 

 Qualified Farm 

 Indebtedness 

 0050 Discharge Of 1d 1 "X" or blank || 

 Qualified Real Prop 

 Bus Indebtedness 

 0058 Discharge of Qual 1e 1 "X" or blank || 

 Principal Residence 

 Indebtedness 

 --|| 

 0060 Total Amount Of 2 12 N 

 Discharged 

 Indebtedness 

 

 0070 Treat All Property 3 1 "X" or blank 

 As Depreciable - 

 Yes Box 

 

Publication 1346 October 1, 2011 Part 2 Page 182 

 

 
 FORM 982 Reduction of Tax Attributes Due to 

 Discharge ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Treat All Property 3 1 "X" or blank 

 As Depreciable - No 

 Box 

 

 @0085 Attach Description Part II 6 "STMbnn" or blank 

 Of Transactions 

 0090 Amt Excluded From 4 12 N 

 Inc: Discharge Of 

 Qual Real Prop 

 0100 Amt Excluded From 5 12 N 

 Inc: Under Section 

 108(b)(5) 

 0110 Amt Excluded From 6 12 N 

 Inc:To Reduce Net 

 Operating Loss 

 0120 Amt Excluded From 7 12 N 

 Inc:To Reduce Gen 

 Bus Credit 

 0130 Amt Excluded From 8 12 N 

 Inc:To Reduce Min 

 Tax Credit 

 0140 Amt Excluded From 9 12 N 

 Inc:To Reduce Net 

 Cap Loss 

 0150 Amt Excluded From 10a 12 N 

 Inc:To Reduce Basis 

 0155 Amt Excld-To Reduce 10b 12 N 

 Basis of Principal 

 Residence 

 0160 Depreciable 11a 12 N 

 Property Used Or 

 Held 

 0170 Land Used Or Held 11b 12 N 

 0180 Other Property Used 11c 12 N 

 Or Held 

 0190 Passive Activity 12 12 N 

 Loss And Credit 

 Carryovers 

 

Publication 1346 October 1, 2011 Part 2 Page 183 

 
 FORM 982 Reduction of Tax Attributes Due to 

 Discharge ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Foreign Tax Credit 13 12 N 

 Carryover 

 

 0210 Amount Excluded Part III 12 N 

 Under Section 

 1081(b) 

 0220 Tax Year Beginning Part III 8 DT 

 0230 Tax Year Ending Part III 8 DT 

 0240 State Of Part III 2 AN 

 Incorporation 

 @0250 Statement Part III 6 "STMbnn" or blank 

 Describing 

 Transactions Under 

 Sec 1081 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 184 

 
 FORM 1098-C Contributions of Motor Vehicles, Boats, 

 and... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0678" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "1098Cb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 Corrected Box 1 "X" or blank 

 0020 Donee Name Control 4 First 4 significant 

 characters of donee's 

 name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may be 

 present only as last two 

 positions 

 

 0030 Donee Name 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

 0040 Donee Name Line 2 35 AN, in care of addressee, 

 or address continuation. 

 Allowable special 

 characters are space, 

 ampersand, slash, hyphen 

 and percent (%) 

 

 0050 Donee Address 35 AN, Allowable special 

 characters are: 

 ampersand, hyphen, 

 slash, comma, percent 

 and Literal "NONE" 

 

Publication 1346 October 1, 2011 Part 2 Page 185 

 
 FORM 1098-C Contributions of Motor Vehicles, Boats, 

 and... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Donee City 22 AN, Allowable special 

 character is space 

 

 0070 Donee State 2 A (Standard Postal State 

 Abbreviations) or 

 period (.) 

 0080 Donee Zip Code 12 N (left-justified) 

 0090 Donee Telephone 20 AN 

 Number 

 0100 Donee 9 N 

 Identification 

 Number 

 0110 Donor 9 N 

 Identification 

 Number 

 0120 Donor's Name 35 AN, Allowable special 

 character is hyphen 

 0130 Donor's Address 35 AN, Allowable special 

 characters are: 

 ampersand, hyphen, 

 slash, comma, percent 

 and Literal "NONE" 

 

 0140 Donor's Address 35 AN, Allowable special 

 Continuation characters are: 

 ampersand, hyphen, 

 slash, comma, percent 

 and Literal "NONE" 

 

 0150 Donor's City 22 AN, Allowable special 

 character is space 

 0160 Donor's State 2 A (Standard Postal State 

 Abbreviations) or 

 period (.) 

 0170 Donor's Zip Code 12 N (left-justified) 

 0180 Date of Contribution 1 8 DT (YYYYMMDD) 

 0190 Make, Model, and 2 80 AN 

 Year of Vehicle 

 0200 Vehicle or Other 3 23 AN 

 Identification 

 Number 

Publication 1346 October 1, 2011 Part 2 Page 186 

 
 FORM 1098-C Contributions of Motor Vehicles, Boats, 

 and... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0210 Certifies Vehicle 4a 1 "X" or blank 

 Sold Unrelated Party 

 

 0220 Date of Sale 4b 8 DT or blank | 

 0230 Gross Proceeds from 4c 12 N or blank | 

 Sale 

 0240 Certifies Vehicle 5a 1 "X" or blank 

 Not Transferred 

 0250 Certifies Vehicle 5b 1 "X" or blank 

 Transferred/Needy 

 *0260 Detailed 5c 80 AN, "STMbnn" or blank 

 Description of 

 Improvements 

 0270 Goods and Services 6a 1 "X" or blank 

 Yes Box 

 0280 Goods and Services 6a 1 "X" or blank 

 No Box 

 0290 Value of Goods and 6b 12 N 

 Services 

 0300 Intangible 6c 1 "X" or blank 

 Religious Benefits 

 Box 

 *0310 Description of the 6c 80 AN, "STMbnn" or blank 

 Goods and Services 

 0320 Vehicle Deduction 7 1 "X" or blank 

 Under $500 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 187 

 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0658" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "1099Rb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000020 

 0010 Corrected Box 1 "X" or blank 

 0015 Payer Name Control 4 First 4 significant 

 characters of payer's 

 name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may be 

 present only as last two 

 positions 

 

 0020 Payer Name 35 AN Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

 0025 Payer Name Line 2 35 AN, in care of addressee, 

 or address continuation. 

 Allowable special 

 characters are space, 

 ampersand, slash, hyphen 

 and percent (%) 

 

Publication 1346 October 1, 2011 Part 2 Page 188 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0030 Payer Address 35 AN Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0040 Payer City 22 AN Allowable special 

 character is space 

 0042 Payer State 2 A (Standard Postal State 

 Abbreviations) or 

 period (.) 

 0044 Payer Zip Code 12 N (left-justified) 

 0050 Payer 9 N 

 Identification 

 Number 

 0060 SSN 9 N 

 0070 Recipient's Name 35 AN Allowable special 

 character is: hyphen (-) 

 0080 Recipient's Address 35 AN Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0085 Recipient's Address 35 AN 

 Continuation 

 0090 Recipient's City 22 AN Allowable special 

 character is space 

 0092 Recipient's State 2 A (Standard Postal State 

 Abbreviations) or 

 period (.) 

 0094 Recipient's Zip Code 12 N (left-justified) 

 --| 

 0100 Account Number 30 AN or blank 

 0110 Gross Distribution 1 12 N 

 0120 Taxable Amount 2a 12 N 

Publication 1346 October 1, 2011 Part 2 Page 189 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Tax Amount Not 2b 1 "X" or blank 

 Determined Ind 

 

 0140 Total Distribution 2b 1 "X" or blank 

 Ind 

 0150 Taxable Amount for 3 12 N 

 Capital Gain 

 0160 Withholding 4 12 N 

 0170 Employee Insurance 5 12 N 

 Contribution 

 0180 Unrealized 6 12 N 

 Securities 

 Appreciation 

 0190 Distribution Code 7 2 AN or blank 

 0200 IRA/SEP/SIMPLE Ind 7 1 "X" or blank 

 0210 Other Distribution 8 12 N 

 0220 Recipient's Other 8 6 R 

 Distribution 

 Percentage 

 0230 Recipient's Total 9a 6 R 

 Distribution 

 Percentage 

 0231 Recipient's Total 9b 12 N 

 Contributions 

 0234 Amt. Alloc. to IRR 10 12 N or blank | 

 within 5 years 

 0237 1st Year of Desig. 11 4 N (YYYY) or blank | 

 Roth Contrib. 

 0240 State Income Tax W/ 12(1) 12 N | 

 Held - 1 

 0246 State Name - 1 13(1) 2 A (Standard Postal State | 

 Abbreviations) 

 0250 Payer State I.D. 13(1) 16 AN | 

 No. - 1 

 0255 State Distribution - 14(1) 12 N | 

 1 

 

Publication 1346 October 1, 2011 Part 2 Page 190 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0260 Local Income Tax W/ 15(1) 12 N | 

 Held - 1 

 

 0270 Name of Locality - 1 16(1) 9 AN | 

 0275 Local Distribution - 17(1) 12 N | 

 1 

 0280 State Income Tax W/ 12(2) 12 N | 

 Held - 2 

 0286 State Name - 2 13(2) 2 A (Standard Postal State | 

 Abbreviations) 

 0290 Payer Sate I.D. No. 13(2) 16 AN | 

 - 2 

 0300 State Distribution - 14(2) 12 N | 

 2 

 0310 Local Income Tax W/ 15(2) 12 N | 

 Held - 2 

 0320 Name of Locality - 2 16(2) 9 AN | 

 0330 Local Distribution - 17(2) 12 N | 

 2 

 0340 1099-R Indicator 1 "N" = non-standard (for 

 altered, typed 

 or handwritten 

 forms) 

 "S" = standard 1099-R 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 191 

 
 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1057" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "1116bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000020 

 0010 Alt. Min. Tax 3 "AMT" or blank 

 Literal 

 0020 Passive Category a 1 "X" or blank 

 Income 

 0080 General Category b 1 "X" or blank 

 Income 

 0093 Section 901(j) c 1 "X" or blank 

 Income 

 0096 Income Re-Sourced d 1 "X" or blank 

 By Treaty 

 0098 Lump Sum e 1 "X" or blank 

 Distributions 

 0100 Country of Residence f 16 A, Allowable special 

 character is space. 

 0110 Reg Investment Co g 3 "RIC" or blank 

 Literal 

 0120 High Taxed Kick-Out g 4 "HTKO" or blank 

 Literal 

 0130 Foreign Country A gA 16 A, Allowable special 

 character is space. 

 0140 Gross Foreign 1aA 12 N 

 Income A 

Publication 1346 October 1, 2011 Part 2 Page 192 

 
 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Foreign Country B gB 16 'See 1st Occ.' 

 

 0160 Gross Foreign 1aB 12 N 

 Income B 

 0170 Foreign Country C gC 16 'See 1st Occ.' 

 0180 Gross Foreign 1aC 12 N 

 Income C 

 0185 Type of Income 1a 20 AN 

 0190 Gross Income From 1a 12 N 

 Foreign Source 

 0194 Alt Method to 1b 1 "X" or blank 

 Source Compensation 

 @0195 Alt Method to 1b 6 "STMbnn" or blank 

 Source Comp 

 Statement 

 0200 Allocable Expenses A 2A 12 N 

 @0205 Allocable Expense 6 "STMbnn" or blank 

 Statement A 

 0210 Item/Std Deduction A 3aA 12 N 

 0220 Other Deductions A 3bA 12 N 

 @0225 Other Deduction 6 "STMbnn" or blank 

 Statement A 

 0230 Total Deductions A 3cA 12 N 

 0240 Category Foreign 3dA 12 N 

 Income A 

 0250 All Gross Income A 3eA 12 N 

 0260 Foreign/All Income 3fA 6 R 

 Ratio A 

 0270 Apportioned Ded. A 3gA 12 N 

 0280 Wrksht. Mortgage 4aA 12 N 

 Int. A 

 0290 Other Interest Exp. 4bA 12 N 

 A 

 

Publication 1346 October 1, 2011 Part 2 Page 193 

 
 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Foreign Source Loss 5A 12 N 

 A 

 

 0310 Applicable Ded/ 6A 12 N 

 Losses A 

 0320 Allocable Expenses B 2B 12 N 

 @0325 Allocable Expense 6 "STMbnn" or blank 

 Statement B 

 0330 Item/Std Deduction B 3aB 12 N 

 0340 Other Deductions B 3bB 12 N 

 @0345 Other Deduction 6 "STMbnn" or blank 

 Statement B 

 0350 Total Deductions B 3cB 12 N 

 0360 Category Foreign 3dB 12 N 

 Income B 

 0370 All Gross Income B 3eB 12 N 

 0380 Foreign/All Income 3fB 6 R 

 Ratio B 

 0390 Apportioned Ded. B 3gB 12 N 

 0400 Wrksht. Mortgage 4aB 12 N 

 Int. B 

 0410 Other Interest Exp. 4bB 12 N 

 B 

 0420 Foreign Source Loss 5B 12 N 

 B 

 0430 Applicable Ded/ 6B 12 N 

 Losses B 

 0440 Allocable Expenses C 2C 12 N 

 @0445 Allocable Expense 6 "STMbnn" or blank 

 Statement C 

 0450 Item/Std Deduction C 3aC 12 N 

 0460 Other Deductions C 3bC 12 N 

 @0465 Other Deduction 6 "STMbnn" or blank 

 Statement C 

Publication 1346 October 1, 2011 Part 2 Page 194 

 
 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0470 Total Deductions C 3cC 12 N 

 

 0480 Category Foreign 3dC 12 N 

 Income C 

 0490 All Gross Income C 3eC 12 N 

 0500 Foreign/All Income 3fC 6 R 

 Ratio C 

 0510 Apportioned Ded. C 3gC 12 N 

 0520 Wrksht. Mortgage 4aC 12 N 

 Int. C 

 0530 Other Interest Exp. 4bC 12 N 

 C 

 0540 Foreign Source Loss 5C 12 N 

 C 

 0550 Applicable Ded/ 6C 12 N 

 Losses C 

 0560 Appl. Ded/Losses 6 12 N 

 Total 

 0570 Taxable Income From 7 12 N 

 Foreign Source 

 0580 Taxes Paid Indicator h 1 "X" or blank 

 0590 Taxes Accrued i 1 "X" or blank 

 Indicator 

 0600 Date Paid/Accrued A jA 8 DT, "1099bTAX", or blank 

 0610 Taxes Wthld on kA 12 N 

 Dividends Foreign 

 Curr. A 

 0620 Taxes Wthld Rent/ lA 12 N 

 Roy. Foreign Curr. A 

 0630 Taxes Wthld on mA 12 N 

 Interest Foreign 

 Curr. A 

 0640 Other Taxes Paid/ nA 12 N 

 Accrued Foreign 

 Curr. A 

Publication 1346 October 1, 2011 Part 2 Page 195 

 
 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0645 Taxes Wthld/Paid/ 6 "STMbnn" or blank 

 Accrued Curr. A 

 Statement 

 

 0650 Taxes Wthld on oA 12 N 

 Dividends U.S. 

 Curr. A 

 0660 Taxes Wthld on Rent/ pA 12 N 

 Roy. U.S. Curr. A 

 0670 Taxes Wthld on qA 12 N 

 Interest U.S. Curr. 

 A 

 0680 Other Taxes Paid/ rA 12 N 

 Accrued U.S. Curr. A 

 0690 Total Foreign Taxes sA 12 N 

 Paid/Accrued U.S. 

 Curr. A 

 0700 Date Paid/Accrued B jB 8 DT, "1099bTAX", or blank 

 0710 Taxes Wthld on kB 12 N 

 Dividends Foreign 

 Curr. B 

 0720 Taxes Wthld on Rent/ lB 12 N 

 Roy. Foreign Curr. B 

 0730 Taxes Wthld on mB 12 N 

 Interest Foreign 

 Curr. B 

 0740 Other Taxes Paid/ nB 12 N 

 Accrued Foreign 

 Curr. B 

 @0745 Taxes Wthld/Paid/ 6 "STMbnn" or blank 

 Accrued Curr. B 

 Statement 

 0750 Taxes Wthld on oB 12 N 

 Dividends U.S. 

 Curr. B 

 0760 Taxes Wthld on Rent/ pB 12 N 

 Roy. U.S. Curr. B 

 0770 Taxes Wthld on qB 12 N 

 Interest U.S. Curr. 

 B 

Publication 1346 October 1, 2011 Part 2 Page 196 

 
 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0780 Other Taxes Paid/ rB 12 N 

 Accrued U.S. Curr. B 

 

 0790 Total Foreign Taxes sB 12 N 

 Paid/Accrued U.S. 

 Curr. B 

 0800 Date Paid/Accrued C jC 8 DT, "1099bTAX", or blank 

 0810 Taxes Wthld on kC 12 N 

 Dividends Foreign 

 Curr. C 

 0820 Taxes Wthld on Rent/ lC 12 N 

 Roy. Foreign Curr. C 

 0830 Taxes Wthld on mC 12 N 

 Interest Foreign 

 Curr. C 

 0840 Other Taxes Paid/ nC 12 N 

 Accrued Foreign 

 Curr. C 

 @0845 Taxes Wthld/Paid/ 6 "STMbnn" or blank 

 Accrued Curr. C 

 Statement 

 0850 Taxes Wthld on oC 12 N 

 Dividends U.S. 

 Curr. C 

 0860 Taxes Wthld on Rent/ pC 12 N 

 Roy. U.S. Curr. C 

 0870 Taxes Wthld on qC 12 N 

 Interest U.S. Curr. 

 C 

 0880 Other Taxes Paid/ rC 12 N 

 Accrued U.S. Curr. C 

 0890 Total Foreign Taxes sC 12 N 

 Paid/Accrued U.S. 

 Curr. C 

 @0900 Foreign Audit 8 6 "STMbnn" or blank 

 Statement 

 0910 Total Foreign Tax 8 12 N 

 Paid/Accrued 

 Category 

 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 197 

 
FORM 1116 PAGE 2 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0326" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0920 Record ID 6 "FRMbbb" 

 

 0921 Form Number 6 "1116bb" 

 0922 Page Number 5 "PG02b" 

 0923 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0924 Filler 1 blank 

 0925 Form Occurrence 7 N 

 Number 0000001 - 0000020 

 0930 Total Foreign Tax 9 12 N 

 Paid/Accrued 

 Repeated 

 @0940 Carryback/Carryover 10 6 "STMbnn" or blank 

 Explanation 

 0950 Carryback/Carryover 10 12 N 

 Amount 

 0960 Total Foreign Taxes 11 12 N 

 Before Reduction 

 @0970 Foreign Tax 12 6 "STMbnn" or blank 

 Reduction 

 Explanation 

 0980 Foreign Tax 12 12 N 

 Reduction Amount 

 0984 High Taxed KO 13 4 "HTKO" or blank 

 Literal 

 0986 High Taxed KO Adj 13 12 N 

 Amount 

 0990 Foreign Tax 14 12 N | 

 Available for Credit 

 1000 Taxable Income/Loss 15 12 N | 

 From Foreign Source 

Publication 1346 October 1, 2011 Part 2 Page 198 
 FORM 1116 PAGE 2 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @1010 Adjustments 16 6 "STMbnn" or blank | 

 Explanation 

 

 1020 Adjustments to 16 12 N | 

 Taxable Income 

 1030 Net Taxable Income 17 12 N | 

 From Foreign Source 

 1040 Taxable Income 18 12 N | 

 Before Exemptions 

 1050 Foreign/Before 19 6 R | 

 Exempts. Taxable 

 Income Ratio 

 1060 Amt from Form 1040, 20 12 N | 

 Line 44 

 1070 Max Allowable Credit 21 12 N | 

 1080 Lump Sum Dist. 22 3 Value "LSD" or blank | 

 Literal 

 1090 Gross Foreign Tax 22 12 N | 

 Credit 

 1100 Passive Category 23 12 N | 

 Income Credit 

 1160 Credit for Taxes on 24 12 N | 

 General Category 

 Income 

 1175 Credit for Taxes on 25 12 N | 

 Income Re-Sourced 

 by Treaty 

 1177 Lump Sum Dist. 26 12 N | 

 Credit 

 1180 Tentative Foreign 27 12 N | 

 Tax Credit 

 1185 Smaller of Tax From 28 12 N | 

 Return or Foreign 

 Tax Credit 

 1190 International 29 12 N | 

 Boycott Credit 

 Reduction 

 1200 Foreign Tax Credit 30 12 N | 

 

Publication 1346 October 1, 2011 Part 2 Page 199 
 FORM 1116 PAGE 2 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 200 

 

 
 FORM 1310 Stm of Person Claiming Refund Due 

 a Deceased Taxpr 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0371" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "1310bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Tax Year Decedent 4 YYYY 

 Due Refund 

 0020 Name of Decedent 35 AN, allowable special 

 characters are space, 

 slash, and hyphen 

 0030 Date of Death 8 DT (YYYYMMDD) 

 0040 Decedent's SSN 9 N 

 0050 Name Control of 4 First 4 significant 

 Person Claiming characters of the 

 Refund refund claimer's last 

 name, no leading or 

 embedded spaces; 

 allowable characters 

 are alpha, hyphen or 

 space (see special 

 instructions) 

 

 0060 Name of Person 35 AN Refund claimer's name 

 Claiming Refund allowable special 

 characters are: space, 

 percent (%) and 

 hyphen (-) 

 

 0070 SSN of Person 9 N 

 Claiming Refund 

 0080 Reserved 35 NO ENTRY 

Publication 1346 October 1, 2011 Part 2 Page 201 

 
 FORM 1310 Stm of Person Claiming Refund Due 

 a Deceased Taxpr 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Reserved 35 NO ENTRY 

 

 0100 Reserved 22 NO ENTRY 

 0110 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and 

 literal "None" 

 

 0120 Apt. Number 5 AN or blank 

 0130 City 22 A, Allowable special 

 character is space 

 0140 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 0150 Zip Code 12 N (left-justified) 

 0160 Address Ind 1 1= APO/FPO Address, 

 2= Stateside Military 

 Address, 

 or blank 

 

 0170 Surviving spouse A 1 NO ENTRY 

 requesting re- 

 issuance of refund 

 0180 Court appointed or B 1 NO ENTRY 

 certified rep 

 0190 Person other than A C 1 "X" or blank 

 or B claiming 

 decedent refund 

 0200 Valid Proof of C 1 "X" or blank 

 Death is in my 

 possession 

 0210 Did decedent leave 1 1 "X" or blank 

 a will "Yes" box 

 0220 Did decedent leave 1 1 "X" or blank 

 a will "No" box 

 0230 Court appointed 2a 1 NO ENTRY 

 personal rep "Yes" 

 box 

 0240 Court appointed 2a 1 "X" or blank 

 personal rep "No" 

 box 

Publication 1346 October 1, 2011 Part 2 Page 202 

 
 FORM 1310 Stm of Person Claiming Refund Due 

 a Deceased Taxpr 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Personal rep will 2b 1 NO ENTRY 

 be appointed "Yes" 

 box 

 

 0260 Personal rep will 2b 1 "X" or blank 

 be appointed "No" 

 box 

 0270 Refund paid out 3 1 "X" or blank 

 according to state 

 laws "Yes" box 

 0280 Refund paid out 3 1 NO ENTRY 

 according to state 

 laws "No" box 

 0290 Person claiming 35 AN, Allowable special 

 refund signature characters are space, 

 slash, and hyphen 

 0300 Signature date 8 DT (YYYYMMDD) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 203 

 
 FORM 2106 PAGE 1 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0245" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2106bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0008 Occupation 25 AN 

 0009 SSN of Taxpayer 9 N 

 With Employee 

 Business Expense 

 0010 Vehicle Expenses 1A 12 N 

 0013 Parking, Tolls, 2A 12 N 

 Local Transportation 

 0017 Travel Exp Away 3A 12 N 

 From Home Exclude 

 Meals/Entertain 

 0023 Other Business 4A 12 N 

 Expenses Excluding 

 Meals/Entertain 

 0025 Meals/Entertainment 5B 12 N 

 Expenses 

 0027 Total Expenses 6A 12 N 

 Excluding Meals/ 

 Entertainment 

 0031 Total Meals/ 6B 12 N 

 Entertainment 

 0033 Other 7A 12 N 

 Reimbursements Not 

 Reported on W-2 

Publication 1346 October 1, 2011 Part 2 Page 204 

 
 FORM 2106 PAGE 1 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0041 Meals/Entertainment 7B 12 N 

 Reimburse Not 

 Reported on W-2 

 

 0100 Unreimbursed 8A 12 N 

 Business Expense 

 0105 Unreimbursed Meals 8B 12 N 

 Expense 

 0115 Allowable Business 9A 12 N 

 Deduction 

 0120 Allowable Meals 9B 12 N 

 Deduction 

 0125 Unreimbursed 10 12 N 

 Employee Business 

 Expense 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 205 

 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0594" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0127 Record ID 6 "FRMbbb" 

 

 0128 Form Number 6 "2106bb" 

 0129 Page Number 5 "PG02b" 

 0130 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0131 Filler 1 blank 

 0132 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0133 SSN of Taxpayer 9 N 

 with Employee 

 Business Expense 

 0134 Vehicle Date (1) 11(a) 8 DT 

 0135 Total Miles (1) 12(a) 6 N 

 0145 Business Miles (1) 13(a) 6 N 

 0155 Percent of Use (1) 14(a) 6 R 

 0165 Average Distance (1) 15(a) 6 N 

 0175 Miles Commuting (1) 16(a) 6 N 

 0185 Other Personal 17(a) 6 N 

 Miles (1) 

 0195 Vehicle Date (2) 11(b) 8 DT 

 0205 Total Miles (2) 12(b) 6 N 

 0215 Business Miles (2) 13(b) 6 N 

 0225 Percent of Use (2) 14(b) 6 R 

 0235 Average Distance (2) 15(b) 6 N 

 0245 Miles Commuting (2) 16(b) 6 N 

Publication 1346 October 1, 2011 Part 2 Page 206 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0256 Other Personal 17(b) 6 N 

 Miles(2) 

 

 0260 Personal Use Yes 18 1 "X" or blank 

 0265 Personal Use No 18 1 "X" or blank 

 0271 Another Vehicle Yes 19 1 "X" or blank 

 0276 Another Vehicle No 19 1 "X" or blank 

 0290 Evidence Yes 20 1 "X" or blank 

 0295 Evidence No 20 1 "X" or blank 

 0300 Written Yes 21 1 "X" or blank 

 0305 Written No 21 1 "X" or blank 

 0315 Multiply Line 13 by 22 12 N | 

 .51 

 0325 Gas, Oil (1) 23(a) 12 N 

 0335 Rentals (1) 24a(a) 12 N 

 0345 Inclusion Amount (1) 24b(a) 12 N 

 0355 Rental minus 24c(a) 12 N 

 Inclusion (1) 

 0358 Value (1) 25(a) 12 N 

 0370 Motor Vehicle 26(a) 12 N 

 Expense (1) 

 0375 Percent Business 27(a) 12 N 

 Expense (1) 

 0380 Depreciation/Ln 38 28(a) 12 N 

 (1) 

 0383 Total Actual 29(a) 12 N 

 Expense (1) 

 0437 Gas, Oil (2) 23(b) 12 N 

 0439 Rentals (2) 24a(b) 12 N 

 0441 Inclusion Amount (2) 24b(b) 12 N 

 0443 Rental minus 24c(b) 12 N 

 Inclusion (2) 

 

Publication 1346 October 1, 2011 Part 2 Page 207 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0445 Value (2) 25(b) 12 N 

 

 0447 Motor Vehicle 26(b) 12 N 

 Expense (2) 

 0449 Percent Business 27(b) 12 N 

 Expense (2) 

 0451 Depreciation/Ln 38 28(b) 12 N 

 (2) 

 0453 Total Actual 29(b) 12 N 

 Expense (2) 

 0490 Vehicle 1 Basis 30(a) 12 N 

 0495 Vehicle 1 Sect 179 31(a) 12 N 

 Deduction and 

 Special Allowance 

 0505 Vehicle 1 32(a) 12 N 

 Depreciation 

 Recovery 

 0515 Vehicle 1 33(a) 13 Value = (Literal in 

 Depreciation Method Depreciation Method 

 Chart) 

 0530 Line 32(a) 34(a) 12 N 

 multiplied by Line 

 33(a) percentage 

 0540 Depreciation 35(a) 12 N 

 Subtotal (1) 

 0544 Limitation Amount 36(a) 12 N 

 (1) 

 0546 Line 36(a) 37(a) 12 N 

 multiplied by Line 

 14(a) 

 0550 Depreciation/Ln 38(a) 12 N 

 28(a) 

 0560 Vehicle 2 Basis 30(b) 12 N 

 0600 Vehicle 2 Sect 179 31(b) 12 N 

 Deduction and 

 Special Allowance 

Publication 1346 October 1, 2011 Part 2 Page 208 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0602 Vehicle 2 32(b) 12 N 

 Depreciation 

 Recovery 

 

 0604 Vehicle 2 33(b) 13 Value = (Literal in 

 Depreciation Method Depreciation Method 

 Chart) 

 0606 Line 32(b) 34(b) 12 N 

 multiplied by Line 

 33(b) percentage 

 0610 Depreciation 35(b) 12 N 

 Subtotal (2) 

 0612 Limitation Amount 36(b) 12 N 

 (2) 

 0614 Line 36(b) 37(b) 12 N 

 multiplied by Line 

 14(b) 

 0616 Depreciation/Line 38(b) 12 N 

 28(b) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 209 
 FORM 2106-EZ Unreimbursed Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0195" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2106Zb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0008 Occupation 25 AN 

 0009 SSN of Taxpayer 9 N 

 With Employee 

 Business Expense 

 0010 Vehicle Expenses 1 12 N 

 0015 Parking Fees, 2 12 N 

 Tolls, 

 Transportation 

 0017 Travel Expense 3 12 N 

 0023 Business Expenses 4 12 N 

 0025 Total Meals/ 5 12 N 

 Entertainment 

 Expenses 

 0027 Meals/Entertainment 5 12 N 

 Expenses Allowed 

 0031 Total Expenses 6 12 N 

 0134 Vehicle Date 7 8 DT 

 0145 Business Miles 8a 6 N 

 0175 Commuting Miles 8b 6 N 

 0185 Other Personal Miles 8c 6 N 

Publication 1346 October 1, 2011 Part 2 Page 210 

 
 FORM 2106-EZ Unreimbursed Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0260 Vehicle Available - 9 1 "X" or blank 

 Yes 

 

 0265 Vehicle Available - 9 1 "X" or blank 

 No 

 0271 Another Vehicle for 10 1 "X" or blank 

 Personal Use - Yes 

 0276 Another Vehicle for 10 1 "X" or blank 

 Personal Use - No 

 0290 Evidence - Yes 11a 1 "X" or blank 

 0295 Evidence - No 11a 1 "X" or blank 

 0300 Written Evidence - 11b 1 "X" or blank 

 Yes 

 0305 Written Evidence - 11b 1 "X" or blank 

 No 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 211 

 
 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0861" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2120bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0010 Calendar Year 4 YYYY 

 0020 Person Supported 10 AN (First Name) 

 First Name 

 0030 Person Supported 15 AN (Last Name) 

 Last Name 

 *0040 Eligible Person 10 AN (First Name) or 

 First Name 1 "STMbnn" 

 +0045 Eligible Person 15 AN 

 Last Name 1 

 +0050 Eligible Person SSN 9 N 

 1 

 *+0060 Eligible Person 35 AN, Allowable special 

 Street Address 1 characters are space, 

 slash, hyphen, literal 

 "NONE" or "STMbnn" 

 

 +0070 Eligible Person 22 A, Allowable special 

 City 1 character is space 

 +0080 Eligible Person 2 A (Standard Postal 

 State Abbreviation 1 State Abbreviation) 

 +0090 Eligible Person Zip 12 N (left-justified) 

 Code 1 

Publication 1346 October 1, 2011 Part 2 Page 212 

 
 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0091 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen, or 

 "STMbnn" 

 

 +0092 Foreign State or 35 AN, Allowable special 

 Province, Postal characters are space, 

 Code slash, and hyphen 

 *+0093 Foreign Country 22 A, Allowable special 

 characters is space 

 or "STMbnn" 

 0100 Eligible Person 10 AN or blank 

 First Name 2 

 0105 Eligible Person 15 AN or blank 

 Last Name 2 

 0110 Eligible Person SSN 9 N or blank 

 2 

 0120 Eligible Person 35 AN, Allowable special 

 Street Address 2 characters are space, 

 slash, hyphen, literal 

 "NONE" or blank 

 

 0130 Eligible Person 22 A, Allowable special 

 City 2 character is space, or 

 blank 

 0140 Eligible Person 2 A, (Standard Postal 

 State Abbreviation 2 State Abbreviation) or 

 blank 

 0150 Eligible Person Zip 12 N (left-justified) or 

 Code 2 blank 

 0151 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 0152 Foreign State or 35 AN, Allowable special 

 Province, Postal characters are space, 

 Code slash, and hyphen 

 0153 Foreign Country 22 A, Allowable special 

 character is space 

 0160 Eligible Person 10 'See 2nd Occ.' 

 First Name 3 

Publication 1346 October 1, 2011 Part 2 Page 213 

 
 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0165 Eligible Person 15 'See 2nd Occ.' 

 Last Name 3 

 

 0170 Eligible Person SSN 9 'See 2nd Occ.' 

 3 

 0180 Eligible Person 35 'See 2nd Occ.' 

 Street Address 3 

 0190 Eligible Person 22 'See 2nd Occ.' 

 City 3 

 0200 Eligible Person 2 'See 2nd Occ.' 

 State Abbreviation 3 

 0210 Eligible Person Zip 12 'See 2nd Occ.' 

 Code 3 

 0211 Foreign Street 35 'See 2nd Occ.' 

 Address 

 0212 Foreign State or 35 'See 2nd Occ.' 

 Province, Postal 

 Code 

 0213 Foreign Country 22 'See 2nd Occ.' 

 0220 Eligible Person 10 'See 2nd Occ.' 

 First Name 4 

 0225 Eligible Person 15 'See 2nd Occ.' 

 Last Name 4 

 0230 Eligible Person SSN 9 'See 2nd Occ.' 

 4 

 0240 Eligible Person 35 'See 2nd Occ.' 

 Street Address 4 

 0250 Eligible Person 22 'See 2nd Occ.' 

 City 4 

 0260 Eligible Person 2 'See 2nd Occ.' 

 State Abbreviation 4 

 0270 Eligible Person Zip 12 'See 2nd Occ.' 

 Code 4 

 0271 Foreign Street 35 'See 2nd Occ.' 

 Address 

Publication 1346 October 1, 2011 Part 2 Page 214 

 
 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0272 Foreign State or 35 'See 2nd Occ.' 

 Province, Postal 

 Code 

 

 0273 Foreign Country 22 'See 2nd Occ.' 

 0280 Signed Statements 1 "X" 

 in T/P Possession 

 Indicator 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 215 

 
 FORM 2210 PAGE 1 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0167" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2210bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 N 

 0025 Current Year Tax 1 12 N 

 After Credits 

 0035 Other Taxes 2 12 N 

 0045 Refundable Credits 3 12 N 

 0055 Current Year Tax 4 12 N 

 0065 Multiply Line 4 by 5 12 N 

 .90 

 0075 Withholding Taxes 6 12 N 

 0085 Net Tax Due 7 12 N 

 0092 Annual Payment 8 12 N 

 Based on Prior Year 

 0106 Required Annual 9 12 N 

 Payment 

 0115 Owe Penalty No Box 9 1 "X" or blank 

 0125 Owe Penalty Yes Box 9 1 "X" or blank 

 0135 Waiver of Entire A 1 "X" or blank 

 Penalty Box 

Publication 1346 October 1, 2011 Part 2 Page 216 

 

 
 FORM 2210 PAGE 1 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0145 Waiver of Part of B 1 "X" or blank 

 Penalty Box 

 

 0155 Annualized Income C 1 "X" or blank 

 Installment Method 

 Box 

 0165 Actually Withheld D 1 "X" or blank 

 Box 

 0170 Joint Return Box E 1 "X" or blank 

 --|| 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 217 

 
 FORM 2210 PAGE 2 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0170" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0175 Record ID 6 "FRMbbb" 

 

 0176 Form Number 6 "2210bb" 

 0177 Page Number 5 "PG02b" 

 0178 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0182 Filler 1 blank 

 0184 Form Occurrence 7 N 

 Number 0000001 

 0185 Line 9 Amount, Form 10 12 N 

 2210 

 0187 Line 6 Amount 11 12 N 

 0195 Total Estimated Tax 12 12 N 

 Payments 

 0197 Add Lines 11 and 12 13 12 N 

 0201 Total Underpayment 14 12 N 

 for Year 

 0205 Multiply Line 14 by 15 12 N 

 Applicable % 

 0215 Due Date Pd 16 12 N 

 Multiplied Amount 

 0225 Waived Literal/ 17 13 "AMOUNTbWAIVED" or blank 

 Short Method 

 0227 Waived Amount/short 17 12 N 

 Method 

 @0233 Waived Explanation/ 17 6 "STMbnn" or blank 

 Short Method 

 0245 Penalty 17 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 218 

 
 

 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0433" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0246 Record ID 6 "FRMbbb" 

 

 0248 Form Number 6 "2210bb" 

 0258 Page Number 5 "PG03b" 

 0262 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0263 Filler 1 Blank 

 0264 Form Occurrence 7 N 

 Number 0000001 

 0265 Required 18(a) 12 N 

 Installment A 

 0275 Required 18(b) 12 N 

 Installment B 

 0285 Required 18(c) 12 N 

 Installment C 

 0295 Required 18(d) 12 N 

 Installment D 

 0298 Estimated Tax Paid 19(a) 12 N 

 and Withheld A 

 0303 Estimated Tax Paid 19(b) 12 N 

 and Withheld B 

 0305 Estimated Tax paid 19(c) 12 N 

 and withheld C 

 0308 Estimated Tax Paid 19(d) 12 N 

 and Withheld D 

 0315 Applied Overpayment 23(a) 12 N 

 A 

 0325 Underpayment A 25(a) 12 N 

 0335 Overpayment A 26(a) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 219 

 
 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0355 Previous Column 20(b) 12 N 

 Overpayment B 

 

 0365 Tax To Be Applied B 21(b) 12 N 

 0375 Taxes Due Column B 22(b) 12 N 

 0385 Applied Overpayment 23(b) 12 N 

 B 

 0395 Applied 24(b) 12 N 

 Underpayment B 

 0405 Underpayment B 25(b) 12 N 

 0415 Overpayment B 26(b) 12 N 

 0435 Previous Column 20(c) 12 N 

 Overpayment C 

 0445 Tax To Be Applied C 21(c) 12 N 

 0455 Taxes Due Column C 22(c) 12 N 

 0465 Applied Overpayment 23(c) 12 N 

 C 

 0475 Applied 24(c) 12 N 

 Underpayment C 

 0485 Underpayment C 25(c) 12 N 

 0495 Overpayment C 26(c) 12 N 

 0515 Previous Column 20(d) 12 N 

 Overpayment D 

 0525 Tax To Be Applied D 21(d) 12 N 

 0535 Taxes Due Column D 22(d) 12 N 

 0545 Applied Overpayment 23(d) 12 N 

 D 

 0565 Underpayment D 25(d) 12 N 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 

Publication 1346 October 1, 2011 Part 2 Page 220 

 
 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 0667 Waived Amount 27 12 N || 

 

 @0669 Waiver Explanation 27 6 "STMbnn" or blank || 

 0671 Total Underpayment 27 12 N || 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 221 

 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1369" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0800 Record ID 6 "FRMbbb" 

 

 0805 Form Number 6 "2210bb" 

 0810 Page Number 5 "PG04b" 

 0815 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0820 Filler 1 blank 

 0825 Form Occurrence 7 N 

 Number 0000001 

 0900 AGI Amount Period A 1(a) 12 N 

 0905 Annualized Income A 3(a) 12 N 

 0910 Itemized Deductions 4(a) 12 N 

 A 

 0920 Annualized Itemized 6(a) 12 N 

 Deductions A 

 0930 Return Standard 7(a) 12 N 

 Deductions A 

 0940 Installment 8(a) 12 N 

 Deduction Amount A 

 0950 Net Income Amount A 9(a) 12 N 

 0960 Exemption Claimed 10(a) 12 N 

 Amt A 

 0970 Taxable Income Amt A 11(a) 12 N 

 0980 Tentative Tax Amt A 12(a) 12 N 

 0990 Annualized SE Tax A 13(a) 12 N 

 1000 Other Taxes A 14(a) 12 N 

 1010 Tax Before Credits A 15(a) 12 N 

 1020 Allowed Credits A 16(a) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 222 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1030 Net Tax Due Amount A 17(a) 12 N 

 

 1040 Applicable Tax Due 19(a) 12 N 

 Amount A 

 1050 Tax Due Amount A 21(a) 12 N 

 1060 Installment Tax 22(a) 12 N 

 Amount A 

 1070 Aggregate Tax Due 24(a) 12 N 

 Amount A 

 1080 Required 25(a) 12 N 

 Installment Amount A 

 1090 AGI Amount Period B 1(b) 12 N 

 1100 Annualized Income B 3(b) 12 N 

 1110 Itemized Income B 4(b) 12 N 

 1120 Annualized Itemized 6(b) 12 N 

 Deductions B 

 1130 Return Standard 7(b) 12 N 

 Deduction B 

 1140 Installment 8(b) 12 N 

 Deduction Amount B 

 1150 Net Income Amount B 9(b) 12 N 

 1160 Exemption Claimed 10(b) 12 N 

 Amt B 

 1170 Taxable Income Amt B 11(b) 12 N 

 1180 Tentative Tax Amt B 12(b) 12 N 

 1190 Annualized SE Tax B 13(b) 12 N 

 1200 Other Taxes B 14(b) 12 N 

 1210 Tax Before Credits B 15(b) 12 N 

 1220 Allowed Credits B 16(b) 12 N 

 1230 Net Tax Due Amount B 17(b) 12 N 

 1240 Applicable Tax Due 19(b) 12 N 

 Amount B 

Publication 1346 October 1, 2011 Part 2 Page 223 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1250 Accumulated 20(b) 12 N 

 Installment Amt B 

 

 1260 Tax Due Amount B 21(b) 12 N 

 1270 Installment Tax 22(b) 12 N 

 Amount B 

 1280 Accumulated 23(b) 12 N 

 Adjusted Tax Amount 

 B 

 1290 Aggregate Tax Due 24(b) 12 N 

 Amount B 

 1300 Required 25(b) 12 N 

 Installment Amount B 

 1310 AGI Amount Period C 1(c) 12 N 

 1320 Annualized Income C 3(c) 12 N 

 1330 Itemized Deductions 4(c) 12 N 

 C 

 1340 Annualized Itemized 6(c) 12 N 

 Deductions C 

 1350 Return Standard 7(c) 12 N 

 Deduction C 

 1360 Installment 8(c) 12 N 

 Deduction Amount C 

 1370 Net Income Amount C 9(c) 12 N 

 1380 Exemption Claimed 10(c) 12 N 

 Amt C 

 1390 Taxable Income Amt C 11(c) 12 N 

 1400 Tentative Tax amt C 12(c) 12 N 

 1410 Annualized SE Tax C 13(c) 12 N 

 1420 Other Taxes C 14(c) 12 N 

 1430 Tax Before Credits C 15(c) 12 N 

 1440 Allowed Credits C 16(c) 12 N 

 1450 Net Tax Due Amount C 17(c) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 224 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1460 Applicable Tax Due 19(c) 12 N 

 Amount C 

 

 1470 Accumulated 20(c) 12 N 

 Installment Amt C 

 1480 Tax Due Amount C 21(c) 12 N 

 1490 Installment Tax 22(c) 12 N 

 Amount C 

 1500 Accumulated 23(c) 12 N 

 Adjusted Tax Amount 

 C 

 1510 Aggregate Tax Due 24(c) 12 N 

 Amount C 

 1520 Required 25(c) 12 N 

 Installment Amount C 

 1530 AGI Amount Period D 1(d) 12 N 

 1540 Annualized Income D 3(d) 12 N 

 1550 Itemized Deductions 4(d) 12 N 

 D 

 1560 Annualized Itemized 6(d) 12 N 

 Deductions D 

 1570 Return Standard 7(d) 12 N 

 Deduction D 

 1580 Installment 8(d) 12 N 

 Deduction Amount D 

 1590 Net Income Amount D 9(d) 12 N 

 1600 Exemption Claimed 10(d) 12 N 

 Amt D 

 1610 Taxable Income Amt D 11(d) 12 N 

 1620 Tentative Tax Amt D 12(d) 12 N 

 1630 Annualized SE Tax D 13(d) 12 N 

 1640 Other Taxes D 14(d) 12 N 

 1650 Tax Before Credits D 15(d) 12 N 

 1660 Allowed Credits D 16(d) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 225 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1670 Net Tax Due Amount D 17(d) 12 N 

 

 1680 Applicable Tax Due 19(d) 12 N 

 Amount D 

 1690 Accumulated 20(d) 12 N 

 Installment Amt D 

 1700 Tax Due Amount D 21(d) 12 N 

 1710 Installment Tax 22(d) 12 N 

 Amount D 

 1720 Accumulated 23(d) 12 N 

 Adjusted Tax Amount 

 D 

 1730 Aggregate Tax Due 24(d) 12 N 

 Amount D 

 1740 Required 25(d) 12 N 

 Installment Amount D 

 1750 Net SE Earnings A 26(a) 12 N 

 1760 SST/RRT Wages A 28(a) 12 N 

 1770 Net Prorated Social 29(a) 12 N 

 Security Tax Limit A 

 1780 Annualized SST/RRT 31(a) 12 N 

 Wages A 

 1790 Annualized Net Self- 33(a) 12 N 

 Employment Earnings 

 A 

 1800 Annualized SE Tax A 34(a) 12 N 

 1810 Net SE Earnings B 26(b) 12 N 

 1820 SST/RRT Wages B 28(b) 12 N 

 1830 Net Prorated Social 29(b) 12 N 

 Security Tax Limit B 

 1840 Annualized SST/RRT 31(b) 12 N 

 Wages B 

 1850 Annualized Net Self- 33(b) 12 N 

 Employment Earnings 

 B 

Publication 1346 October 1, 2011 Part 2 Page 226 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1860 Annualized SE Tax B 34(b) 12 N 

 

 1870 Net SE Earnings C 26(c) 12 N 

 1880 SST/RRT Wages C 28(c) 12 N 

 1890 Net Prorated Social 29(c) 12 N 

 Security Tax Limit C 

 1900 Annualized SST/RRT 31(c) 12 N 

 Wages C 

 1910 Annualized Net Self- 33(c) 12 N 

 Employment Earnings 

 C 

 1920 Annualized SE Tax C 34(c) 12 N 

 1930 Net SE Earnings D 26(d) 12 N 

 1940 SST/RRT Wages D 28(d) 12 N 

 1950 Net Prorated Social 29(d) 12 N 

 Security Tax Limit D 

 1960 Annualized SST/RRT 31(d) 12 N 

 Wages D 

 1970 Annualized Net Self- 33(d) 12 N 

 Employment Earnings 

 D 

 1980 Annualized SE Tax D 34(d) 12 N 

 @1990 Spouse's Annualized 34 6 "STMbnn" or blank 

 SE Tax Computation 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 227 

 
 FORM 2210F Underpayment of Estimated Tax by Farmers... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0347" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2210Fb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 N 

 0013 Waiver of Penalty A 1 "X" or blank 

 Box 

 0016 Filing Status B 1 "X" or blank 

 Changed Box 

 0020 Current Year Tax 1 12 N 

 After Credits 

 0030 Other Taxes 2 12 N 

 0040 Taxes Subtotal 3 12 N 

 --| 

 0050 Earned Income Credit 4a 12 N | 

 0055 Additional Child 4b 12 N | 

 Tax Credit 

 0057 American 4c 12 N | 

 Opportunity Credit 

 0059 First-Time 4d 12 N | 

 Homebuyer Credit 

 0060 Credit for Federal 4e 12 N | 

 Tax Paid on Fuels 

 0065 Adoption Credit 4f 12 N | 

Publication 1346 October 1, 2011 Part 2 Page 228 
 FORM 2210F Underpayment of Estimated Tax by Farmers... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0067 Refundable Credit 4g 12 N | 

 for Prior Year 

 Minimum Tax 

 

 0070 Health Coverage Tax 4h 12 N | 

 Credit 

 0073 Section 4i 12 N | 

 1341(a)(5)(B) 

 Credit Amount 

 0075 Credit Subtotal 5 12 N 

 0080 Current Year Tax 6 12 N 

 0090 Two Thirds Credit 7 12 N 

 0100 Withholding Taxes 8 12 N 

 0110 Current Taxes Owed 9 12 N 

 0120 Prior Year's Tax 10 12 N 

 0130 Required Annual 11 12 N 

 Payment 

 0140 Amounts Withheld/ 12 12 N 

 Amounts Paid or 

 Credited 

 0150 Underpayment 13 12 N 

 0160 Earlier of Payment 14 8 DT 

 or Tax Due Date 

 0170 Penalty Days 15 3 N 

 0176 Waived Amount 16 12 N 

 @0177 Waiver Explanation 16 6 "STMbnn" or blank 

 0180 Underpayment 16 12 N 

 Penalty/Farmers 

 Fisherman 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 229 
 FORM 2439 Notice to Shareholder of Undistributed 

 LT Cap Gain 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0390" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2439bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0010 Void Indicator Box 1 "X" or blank 

 0020 Corrected Indicator 1 "X" or blank 

 Box 

 0030 Fiscal Year 8 DT or blank 

 Beginning 

 0040 Fiscal Year Ending 8 DT or blank 

 0050 Company or Trust 4 First 4 significant 

 Name Control characters of payer's 

 name, no leading or 

 embedded spaces; 

 allowable characters 

 are alpha, numeric, 

 hyphen, ampersand, 

 spaces may be present 

 only as last two 

 positions 

 

 0060 Company or Trust 35 AN, Allowable special 

 Name Line 1 characters are: 

 ampersand (&), hyphen 

 (-), slash (/), comma 

 (,), plus (+) and space 

 

Publication 1346 October 1, 2011 Part 2 Page 230 

 
 FORM 2439 Notice to Shareholder of Undistributed 

 LT Cap Gain 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0070 Company or Trust 35 AN, in care of 

 Name Line 2 addressee, or address 

 continuation. 

 Allowable special 

 characters are space, 

 ampersand, slash, hyphen 

 and percent (%) 

 

 0080 Company or Trust 35 AN, Allowable special 

 Address characters are: 

 ampersand (&), hyphen 

 (-), slash (/), comma 

 (,), percent (%) and 

 literal "NONE" 

 

 0090 Company or Trust 22 AN, Allowable special 

 City character is space 

 0100 Company or Trust 2 A (Standard Postal State 

 State Abbreviations) or period 

 0110 Company or Trust 12 N (left-justified) 

 Zip Code 

 0120 Company or Trust 9 N 

 Identification 

 Number 

 0130 Shareholder 9 N 

 Identifying Number 

 0140 Shareholder's Name 35 AN, Allowable special 

 characters is: hyphen 

 (-) 

 0150 Shareholder's 35 AN, Allowable special 

 Address characters are: 

 ampersand (&), hyphen 

 (-), slash (/), comma 

 (,), percent (%) and 

 literal "NONE" 

 

 0160 Shareholder's City 22 AN, Allowable special 

 character is space 

 0170 Shareholder's State 2 A (Standard Postal State 

 Abbreviations) 

 0180 Shareholder's Zip 12 N (left-justified) 

 Code 

Publication 1346 October 1, 2011 Part 2 Page 231 

 
 FORM 2439 Notice to Shareholder of Undistributed 

 LT Cap Gain 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0190 Total Undistributed 1a 12 N 

 Long Term Capital 

 Gains 

 

 0210 Unrecaptured 1b 12 N 

 Section 1250 Gain 

 0220 Section 1202 Gain 1c 12 N 

 0225 Collectibles Gain 1d 12 N 

 28% 

 0230 Tax Paid By 2 12 N 

 Regulated 

 Investment Company 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 232 

 
 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0471" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2441bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0010 Name of Care 1(a) 19 AN, "NONE" or "STMbnn" || 

 Provider 1 

 +0015 Care Provider Name 1(a) 4 First Four Significant || 

 Control 1 Characters of 

 Individual's last name 

 or of the business 

 name, no leading or 

 embedded spaces; 

 allowable characters 

 are alpha, numeric, 

 hyphen, ampersand; 

 spaces may be present 

 in last three positions 

 or blank 

 

 +0020 Street Address 1 1(b) 28 AN, "SEEbW-2" || 

 or blank 

 +0030 City/State/Zip 1 1(b) 29 AN or blank || 

 *+0040 SSN/EIN 1 1(c) 9 AN, "TAXEXEMPT", || 

 "LAFCP", "STMbnn" 

 or blank 

 +0045 SSN/EIN Type 1 1(c) 1 "S" = SSN or ITIN, 

 "E" = EIN, 

 or blank 

 +0050 Amount Paid 1 1(d) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 233 

 

 
 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Name of Care 1(a) 19 AN or blank || 

 Provider 2 

 

 0065 Care Provider Name 1(a) 4 'See 1st Occ.' 

 Control 2 

 0070 Street Address 2 1(b) 28 AN, "SEEbW-2" || 

 or blank 

 0080 City/State/Zip 2 1(b) 29 AN or blank || 

 0090 SSN/EIN 2 1(c) 9 AN, "TAXEXEMPT", || 

 "LAFCP", "STMbnn" 

 or blank 

 0095 SSN/EIN Type 2 1(c) 1 'See 1st Occ.' 

 0100 Amount Paid 2 1(d) 12 N 

 *0110 Qualifying Person 2(a) 10 AN (first name, blank) or 

 First Name - 1 "STMbnn" 

 +0115 Qualifying Person 2(a) 15 AN (last name) or blank 

 Last Name - 1 

 +0120 Qualifying Person 2(a) 4 First 4 significant || 

 Name Control - 1 characters of person's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen, space 

 or blank 

 

 +0214 Qualifying Person 2(b) 9 N or blank || 

 SSN - 1 

 +0215 Qualified Expenses - 2(c) 12 N 

 1 

 0217 Qualifying Person 2(a) 10 AN (first name, blank) 

 First Name - 2 

 0218 Qualifying Person 2(a) 15 'See 1st Occ.' 

 Last Name - 2 

 0221 Qualifying Person 2(a) 4 'See 1st Occ.' 

 Name Control - 2 

 0223 Qualifying Person 2(b) 9 'See 1st Occ.' 

 SSN - 2 

 0225 Qualified Expenses - 2(c) 12 'See 1st Occ.' 

 2 

Publication 1346 October 1, 2011 Part 2 Page 234 

 

 
 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Total Qualified 3 12 N 

 Expenses or Limit 

 

 0260 Primary Earned 4 12 N 

 Income 

 0270 Spouse's Earned 5 12 N 

 Income 

 0290 Base Amount/Smaller 6 12 N 

 of Expenses or 

 Income 

 0295 Adjusted Gross 7 12 N 

 Income 

 0300 Applicable 8 6 R or blank || 

 Percentage 

 0318 Prior Year Expense 9 4 "CPYE" or blank 

 Literal 

 0320 Prior Year Expense 9 12 N 

 Amount 

 @0322 Prior Yr Expense 9 6 "STMbnn" or blank 

 Explan./Qual. 

 Person Name & SSN 

 0328 Percentage of 9 12 N 

 Qualified Expenses 

 or Income 

 --| 

 0331 Tax Liability Limit 10 12 N | 

 from Credit Limit 

 Worksheet 

 

 --| 

 --| 

 0339 Credit for Child & 11 12 N | 

 Dependent Care 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 235 

 
 FORM 2441 PAGE 2 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0285" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0340 Record ID 6 "FRMbbb" 

 

 0341 Form Number 6 "2441bb" 

 0342 Page Number 5 "PG02b" 

 0343 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0344 Filler 1 blank 

 0345 Form Occurrence 7 N 

 Number 0000001 

 0350 Employer Paid 12 12 N | 

 Benefits 

 0351 Carryover Amount 13 12 N | 

 0353 Forfeited Amount 14 12 N | 

 0356 Subtract Line 14 15 12 N || 

 from Total of Lines 

 12 and 13 

 0360 Qualified Expenses 16 12 N | 

 0370 Smaller of Adjusted 17 12 N | 

 or Qualified 

 0380 Earned Income 18 12 N | 

 0390 Spouse Earned Income 19 12 N | 

 0400 Tentative Exclusion 20 12 N | 

 0410 Enter $5000/$2500 21 12 N | 

 0420 Line 12 from Sole 22 1 "X" or blank | 

 Prop/Partnrshp 

 Income - No 

 0425 Line 12 from Sole 22 1 "X" or blank | 

 Prop/Partnrshp 

 Income - Yes 

Publication 1346 October 1, 2011 Part 2 Page 236 
 FORM 2441 PAGE 2 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0430 Sole Proprietorship/ 22 12 N | 

 Partnership Amt 

 

 0440 Subtract Line 22 23 12 N | 

 from Line 15 

 --| 

 0530 Deductible Benefits 24 12 N | 

 0550 Excluded Benefits 25 12 N | 

 0570 Taxable Benefits 26 12 N | 

 0580 Allowed Cared for 27 12 N | 

 Amt 

 0590 Excluded Benefits 28 12 N | 

 Repeated 

 0600 Net Allowable Amount 29 12 N | 

 0610 Total Qualified 30 12 N | 

 Expenses 

 0620 Smaller of 31 12 N | 

 Qualified Expenses 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 237 
 

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1325" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 Value "FRMbbb" 

 

 0001 Form Number 6 "2555bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0007 SSN of Taxpayer 9 N (Social Security 

 with Foreign Earned Number) 

 Income 

 0008 Waiver 6 "WAIVER" or blank 

 @0009 Waiver Explanation 6 "STMbnn" or blank 

 0010 Taxpayer Foreign 1 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0011 Taxpayer Foreign 1 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, and 

 hyphen 

 

 0012 Taxpayer Foreign 1 22 A, Allowable special 

 City character is space 

 0013 Taxpayer Foreign 1 35 A, Allowable special 

 State or Province character is space 

 0014 Taxpayer Foreign 1 20 AN, Allowable special 

 Postal Code character is space 

Publication 1346 October 1, 2011 Part 2 Page 238 
 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0015 Taxpayer Foreign 1 35 A, Allowable special 

 Country character is space 

 

 0018 Country Code 1 2 A, (from Part I, 

 Attachment 10 table) 

 0020 Occupation 2 25 AN 

 0030 Employer's Name 3 45 AN, Allowable Special 

 Characters are: space, 

 slash, hyphen, ampersand, 

 and percent 

 

 0040 Employer's US 4a 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0041 Employer's US 4a 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, hyphen, 

 and literal "NONE" 

 

 0042 Employer's US City 4a 22 A, Allowable special 

 character is space 

 0043 Employer's US State 4a 2 A (Standard Postal State 

 Abbreviation Abbreviations) 

 0044 Employer's US Zip 4a 12 N (left-justified) 

 Code 

 0050 Employer's Foreign 4b 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0051 Employer's Foreign 4b 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, hyphen, 

 and literal "NONE" 

 

 0052 Employer's Foreign 4b 22 A, Allowable special 

 City character is space 

Publication 1346 October 1, 2011 Part 2 Page 239 
 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0053 Employer's Foreign 4b 35 A, Allowable special 

 State or Province character is space 

 

 0054 Employer's Foreign 4b 20 AN, Allowable special 

 Postal Code character is space 

 0055 Employer's Foreign 4b 35 A, Allowable special 

 Country character is space 

 0060 Employer is a 5a 1 "X" or blank 

 Foreign Entity 

 0070 Employer is a US 5b 1 "X" or blank 

 Company 

 0080 Employer is Self 5c 1 "X" or blank 

 0090 Employer is a 5d 1 "X" or blank 

 Foreign Affiliate 

 of a US Company 

 0100 Other Employer 5e 1 "X" or blank 

 0105 Other Employer 5e 35 AN 

 (specify) 

 0110 Last Year Filed 6a 4 Values "1982" through | 

 "2010" or blank 

 0120 No Form 2555/2555- 6b 1 "X" or blank 

 EZ Filed 

 0130 Revoked Exclusions - 6c 1 "X" or blank 

 Yes 

 0140 Revoked Exclusions - 6c 1 "X" or blank 

 No 

 @0150 Yes - Type of 6d 6 "STMbnn" or blank 

 Exclusion/Tax Year 

 0160 Country - Citizen/ 7 35 AN, Allowable Special 

 National Characters are: space, 

 slash, hyphen 

 0170 Separate Foreign 8a 1 "X" or blank 

 Residence - Yes 

 0180 Separate Foreign 8a 1 "X" or blank 

 Residence - No 

Publication 1346 October 1, 2011 Part 2 Page 240 
 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0190 Yes - City & 8b 35 AN, "STMbnn" or blank 

 Country of Foreign 

 Residence 

 

 +0200 Number of Days at 8b 3 Value Range 000-999 

 That Address 

 *0210 Tax Homes 9 35 AN, "STMbnn" or blank 

 +0215 Date(s) Established 9 8 DT or blank 

 0220 Date Bona Fide 10 8 DT or blank 

 Residence Began 

 0225 Date Bona Fide 10 8 DT, "CONTINUE" or 

 Residence Ended blank 

 0230 Living Qtrs - 11a 1 "X" or blank 

 Purchased House 

 0240 Living Qtrs - 11b 1 "X" or blank 

 Rented House/Apt 

 0250 Living Qtrs - 11c 1 "X" or blank 

 Rented Room 

 0260 Living Qtrs - 11d 1 "X" or blank 

 Employer Furnished 

 0270 Family Living with 12a 1 "X" or blank 

 you - Yes 

 0280 Family Living with 12a 1 "X" or blank 

 you - No 

 *0290 Yes - Relationship 12b 11 Values: "CHILD", 

 "FOSTERCHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", "SON", 

 "DAUGHTER", "SPOUSE", 

 "OTHER" or "STMbnn" 

 

 +0295 Period 12b 25 AN 

 0300 Statement to 13a 1 "X" or blank 

 Authorities - Yes 

 0310 Statement to 13a 1 "X" or blank 

 Authorities - No 

 

Publication 1346 October 1, 2011 Part 2 Page 241 
 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0320 Req'd to pay income 13b 1 "X" or blank 

 tax - Yes 

 

 0330 Req'd to pay income 13b 1 "X" or blank 

 tax - No 

 *0340 Date Arrived in US - 14a(1) 8 DT, "STMbnn" or blank 

 1 

 +0342 Date Left US - 1 14b(1) 8 DT or blank 

 +0344 Number of Days in 14c(1) 3 Value Range 000-999 

 US on Business - 1 

 +0346 Income Earned in US 14d(1) 12 N 

 on Business - 1 

 0348 Date Arrived in US - 14a(2) 8 DT or blank 

 2 

 0350 Date Left US - 2 14b(2) 8 'See 1st Occ.' 

 0352 Number of Days in 14c(2) 3 'See 1st Occ.' 

 US on Business - 2 

 0354 Income Earned in US 14d(2) 12 'See 1st Occ.' 

 on Business - 2 

 0356 Date Arrived in US - 14a(3) 8 'See 2nd Occ.' 

 3 

 0358 Date Left US - 3 14b(3) 8 'See 1st Occ.' 

 0360 Number of Days in 14c(3) 3 'See 1st Occ.' 

 US on Business - 3 

 0370 Income Earned in US 14d(3) 12 'See 1st Occ.' 

 on Business - 3 

 0372 Date Arrived in US - 14a(4) 8 'See 2nd Occ.' 

 4 

 0374 Date Left US - 4 14b(4) 8 'See 1st Occ.' 

 0376 Number of Days in 14c(4) 3 'See 1st Occ.' 

 US on Business - 4 

 0378 Income Earned in US 14d(4) 12 'See 1st Occ.' 

 on Business - 4 

 0380 Date Arrived in US - 14a(5) 8 'See 2nd Occ.' 

 5 

Publication 1346 October 1, 2011 Part 2 Page 242 
 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0382 Date Left US - 5 14b(5) 8 'See 1st Occ.' 

 

 0384 Number of Days in 14c(5) 3 'See 1st Occ.' 

 US on Business - 5 

 0386 Income Earned in US 14d(5) 12 'See 1st Occ.' 

 on Business - 5 

 0388 Date Arrived in US - 14a(6) 8 'See 2nd Occ.' 

 6 

 0390 Date Left US - 6 14b(6) 8 'See 1st Occ.' 

 0392 Number of Days in 14c(6) 3 'See 1st Occ.' 

 US on Business - 6 

 0394 Income Earned in US 14d(6) 12 'See 1st Occ.' 

 on Business - 6 

 0396 Date Arrived in US - 14a(7) 8 'See 2nd Occ.' 

 7 

 0398 Date Left US - 7 14b(7) 8 'See 1st Occ.' 

 0400 Number of Days in 14c(7) 3 'See 1st Occ.' 

 US on Business - 7 

 0402 Income Earned in US 14d(7) 12 'See 1st Occ.' 

 on Business - 7 

 0404 Date Arrived in US - 14a(8) 8 'See 2nd Occ.' 

 8 

 0406 Date Left US - 8 14b(8) 8 'See 1st Occ.' 

 0408 Number of Days in 14c(8) 3 'See 1st Occ.' 

 US on Business - 8 

 0410 Income Earned in US 14d(8) 12 'See 1st Occ.' 

 on Business - 8 

 @0415 Earned Income 14d 6 "STMbnn" or blank 

 Computation 

 0420 Contractual terms/ 15a 80 AN 

 other conditions 

 0430 Visa Type 15b 30 AN 

 0440 Visa Limit Stay - 15c 1 "X" or blank 

 Yes 

Publication 1346 October 1, 2011 Part 2 Page 243 
 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0450 Visa Limit Stay - 15c 6 "STMbnn" or blank 

 Yes, Explanation 

 

 0460 Visa Limit Stay - No 15c 1 "X" or blank 

 0470 Home is US - Yes 15d 1 "X" or blank 

 0480 Home in US - No 15d 1 "X" or blank 

 *0490 Yes - Home Address 15e 60 AN or "STMbnn" 

 +0495 Home Status 15e 6 "RENTED" or blank 

 *+0500 Occupant Names 15e 35 AN or "STMbnn" 

 +0510 Occupant 15e 11 Values: "CHILD", 

 Relationship "FOSTERCHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", "SON", 

 "DAUGHTER", "SPOUSE", 

 "OTHER" 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 244 

 

 
 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0763" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0520 Record ID 6 "FRMbbb" 

 

 0521 Form Number 6 "2555bb" 

 0522 Page Number 5 "PG02b" 

 0523 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0524 Filler 1 blank 

 0525 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0530 Physical Presence 16 8 DT or blank || 

 Test FROM 

 0540 Physical Presence 16 8 DT, "CONTINUE" or || 

 Test THROUGH blank 

 0550 Principal Country 17 35 AN 

 of Employment 

 @0560 No Travel Statement 18 6 "STMbnn" or blank 

 *0570 Country Name - 1 18a(1) 35 AN, Allowable Special 

 Character is: space, 

 "STMbnn" or blank 

 +0580 Arrival Date - 1 18b(1) 8 DT or blank || 

 +0590 Departure Date - 1 18c(1) 8 DT or blank || 

 +0600 Full Days in 18d(1) 3 Value Range 000-999 

 Country - 1 

 +0610 Number of Days in 18e(1) 3 Value Range 000-999 

 US on Business - 1 

 +0620 Income Earned in US 18f(1) 12 N 

 on Business - 1 

 0630 Country Name - 2 18a(2) 35 AN, Allowable Special 

 Character is: space or 

 blank 

 

Publication 1346 October 1, 2011 Part 2 Page 245

 
 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0640 Arrival Date - 2 18b(2) 8 'See 1st Occ.' 

 

 0650 Departure Date - 2 18c(2) 8 'See 1st Occ.' 

 0660 Full Days in 18d(2) 3 'See 1st Occ.' 

 Country - 2 

 0670 Number of Days in 18e(2) 3 'See 1st Occ.' 

 US on Business 

 0680 Income Earned in US 18f(2) 12 'See 1st Occ.' 

 on Business 

 0690 Country Name - 3 18a(3) 35 'See 2nd Occ.' 

 0700 Arrival Date - 3 18b(3) 8 'See 1st Occ.' 

 0710 Departure Date - 3 18c(3) 8 'See 1st Occ.' 

 0720 Full Days in 18d(3) 3 'See 1st Occ.' 

 Country - 3 

 0730 Number of Days in 18e(3) 3 'See 1st Occ.' 

 US on Business - 3 

 0740 Income Earned in US 18f(3) 12 'See 1st Occ.' 

 on Business - 3 

 0750 Country Name - 4 18a(4) 35 'See 2nd Occ.' 

 0760 Arrival Date - 4 18b(4) 8 'See 1st Occ.' 

 0770 Departure Date - 4 18c(4) 8 'See 1st Occ.' 

 0780 Full Days in 18d(4) 3 'See 1st Occ.' 

 Country - 4 

 0790 Number of Days in 18e(4) 3 'See 1st Occ.' 

 US on Business - 4 

 0800 Income Earned in US 18f(4) 12 'See 1st Occ.' 

 on Business - 4 

 @0805 Earned Income 18f 6 "STMbnn" or blank 

 Computation 

 0810 Total wages, 19 12 N 

 salaries, etc. 

 0820 Share of Income - 20a 12 N 

 Business or 

 Profession 

 

Publication 1346 October 1, 2011 Part 2 Page 246 
 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0830 Partnership's name, 20b 6 "STMbnn" or blank 

 address and type of 

 income 

 

 0840 Share of Income - 20b 12 N 

 Partnership 

 @0850 Market Value of 21a 6 "STMbnn" 

 Property - Home 

 0860 Noncash Income - 21a 12 N 

 Home 

 @0870 Market Value of 21b 6 "STMbnn" 

 Property - Meals 

 0880 Noncash Income - 21b 12 N 

 Meals 

 @0890 Market Value of 21c 6 "STMbnn" 

 Property - Car 

 0900 Noncash Income - Car 21c 12 N 

 *0910 Other Property - 21d 35 AN, "STMbnn" or blank 

 type 

 +0920 Other Property - 21d 12 N 

 Amount 

 0925 Total Property 21d 12 N 

 Amount 

 0930 Cost of Living/ 22a 12 N 

 Overseas 

 Differential 

 0940 Family 22b 12 N 

 0950 Education 22c 12 N 

 0960 Home Leave 22d 12 N 

 0970 Quarters 22e 12 N 

 *0980 Other purposes - 22f 35 AN, "STMbnn" 

 Type 

 +0990 Other purpose - 22f 12 N 

 Amount 

 0995 Total Other Purpose 22f 12 N 

 Amount 

 

Publication 1346 October 1, 2011 Part 2 Page 247 
 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1000 Total Allowances 22g 12 N 

 

 *1010 Type of Other 23 35 AN, "STMbnn" 

 Foreign Earned 

 Income 

 +1020 Amount of Other 23 12 N 

 Foreign Earned 

 Income 

 1025 Total Amount of 23 12 N 

 Other Foreign 

 Earned Income 

 1030 Total Income 24 12 N 

 1040 Excludable Meals & 25 12 N 

 Lodging 

 1050 Foreign Earned 26 12 N 

 Income 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 248 
 

 FORM 2555 PAGE 3 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0331" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1060 Record ID 6 "FRMbbb" 

 

 1061 Form Number 6 "2555bb" 

 1062 Page Number 5 "PG03b" 

 1063 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1064 Filler 1 blank 

 1065 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 1070 Foreign Earned 27 12 N 

 Income Repeated 

 1075 Claiming Housing 1 "Y" or "N" 

 Exclusion or 

 Housing Deduction 

 1080 Qualified Housing 28 12 N 

 Expenses 

 *1081 Housing Expense 29a 35 A, "STMbnn" or blank 

 Location(s) 

 1082 Limit on Housing 29b 12 N 

 Expenses 

 1084 Smaller of Expenses 30 12 N 

 or Limit 

 1090 Number of Days in 31 3 Value Range 000-365 

 Qualifying Period 

 1100 Number of Days X 32 12 N | 

 $40.72 or Enter 

 $14,864 

 1110 Total Qualified 33 12 N 

 Housing Expenses 

 1120 Employer-Provided 34 12 N 

 Amounts 

Publication 1346 October 1, 2011 Part 2 Page 249 
 FORM 2555 PAGE 3 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1130 Employer-Provided 35 6 R (Please see Part I, 

 Percentage Sect 5.01 b) 

 

 1140 Housing Exclusion 36 12 N 

 1160 Number of Days in 38 3 Value Range 000-365 

 Qualifying Period 

 1180 Number of Days Ratio 39 6 R (Please see Part I, 

 Sect 5.01 b) 

 1200 Tentative Foreign 40 12 N 

 Earned Income 

 Exclusion 

 1210 Foreign Earned 41 12 N 

 Income Exclusion 

 Limit 

 1220 Foreign Earned 42 12 N 

 Income Exclusion 

 1230 Total Housing and 43 12 N 

 Foreign Earned 

 Income Exclusions 

 @1240 Allocable 44 6 "STMbnn" or blank 

 Deductions 

 Computation 

 1250 Allocable Deductions 44 12 N 

 1260 Max. of Housing and 45 12 N 

 Foreign Earned Inc. 

 Exclusions 

 1270 Max. Qualified 46 12 N 

 Housing Expenses 

 1280 Max. Foreign Earned 47 12 N 

 Income 

 1290 Limit of Housing 48 12 N 

 Deduction 

 1300 Prior Year Housing 49 12 NO ENTRY 

 Deduction Carryover 

 Amount 

 1310 Total Housing 50 12 N 

 Deduction 

Publication 1346 October 1, 2011 Part 2 Page 250 
 FORM 2555 PAGE 3 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 251 
 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0749" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 Value "FRMbbb" 

 

 0001 Form Number 6 "2555Zb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0007 SSN of Taxpayer 9 N (Social Security 

 with Foreign Earned Number) 

 Income 

 0010 Bona Fide Residence 1a 1 "X" or blank 

 - Yes 

 0020 Bona Fide Residence 1a 1 "X" or blank 

 - No 

 0030 Date Bona Fide 1b 8 YYYYMMDD or blank 

 Residence Began 

 0040 Date Bona Fide 1b 8 YYYYMMDD or blank, and 

 Residence Ended literal "CONTINUE" 

 0050 Physically Present - 2a 1 "X" or blank 

 Yes 

 0060 Physically Present - 2a 1 "X" or blank 

 No 

 0070 Physical Presence 2b 8 YYYYMMDD 

 Test FROM 

 0080 Physical Presence 2b 8 YYYYMMDD or blank, and 

 Test THROUGH literal "CONTINUE" 

 0090 Tax Home Test - Yes 3 1 "X" or blank 

 0100 Tax Home Test - No 3 1 NO ENTRY 

Publication 1346 October 1, 2011 Part 2 Page 252 
 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Taxpayer Foreign 4 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0111 Taxpayer Foreign 4 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, and 

 hyphen 

 

 0112 Taxpayer Foreign 4 22 A, Allowable special 

 City character is space 

 0113 Taxpayer Foreign 4 35 A, Allowable special 

 State or Province character is space 

 0114 Taxpayer Foreign 4 20 AN, Allowable special 

 Postal Code character is space 

 0115 Taxpayer Foreign 4 35 A, Allowable special 

 Country character is space 

 0118 Country Code 4 2 A, (from Part I, 

 Attachment 10 table) 

 0120 Occupation 5 25 AN 

 0130 Employer's Name 6 35 AN, Allowable Special 

 Characters are: space, 

 slash, hyphen, ampersand, 

 and percent 

 

 0140 Employer's US 7 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0141 Employer's US 7 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, hyphen, 

 and literal "NONE" 

 

 0142 Employer's US City 7 22 A, Allowable special 

 character is space 

Publication 1346 October 1, 2011 Part 2 Page 253 
 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0143 Employer's US State 7 2 A (Standard Postal State 

 Abbreviation Abbreviation) 

 

 0144 Employer's US Zip 7 12 N (left-justified) 

 Code 

 0150 Employer's Foreign 8 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0151 Employer' Foreign 8 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, hyphen, 

 and literal "NONE" 

 

 0152 Employer's Foreign 8 22 A, Allowable special 

 City character is space 

 0153 Employer's Foreign 8 35 A, Allowable special 

 State or Province character is space 

 0154 Employer's Foreign 8 20 AN, Allowable special 

 Postal Code character is space 

 0155 Employer's Foreign 8 35 A, Allowable special 

 Country character is space 

 0160 Employer is a US 9a 1 "X" or blank 

 Business 

 0170 Employer is a 9b 1 "X" or blank 

 Foreign Business 

 0180 Other Employer 9c 1 "X" or blank 

 0190 Other Employer 9c 35 AN 

 (specify) 

 0200 Last Year Filed 10a 4 Values "1982" through | 

 "2010" or blank 

 0210 No Form 2555/2555- 10b 1 "X" or blank 

 EZ Filed 

 0220 Revoked Exclusions - 10c 1 "X" or blank 

 Yes 

Publication 1346 October 1, 2011 Part 2 Page 254 
 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Revoked Exclusions - 10c 1 "X" or blank 

 No 

 

 0240 Yes - Effective 10d 4 YYYY 

 Revocation Tax Year 

 *0250 Tax Homes 11a 35 AN, "STMbnn" or blank 

 +0260 Date(s) Established 11a 8 YYYYMMDD or blank 

 0270 Country - Citizen/ 11b 35 AN, Allowable Special 

 National Characters are: space, 

 slash, hyphen 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 255 

 

 
 FORM 2555EZ PAGE 2 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0375" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0280 Record ID 6 "FRMbbb" 

 

 0281 Form Number 6 "2555Zb" 

 0282 Page Number 5 "PG02b" 

 0283 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0284 Filler 1 blank 

 0285 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 *0290 Date Arrived in US - 12a(1) 8 YYYYMMDD, "STMbnn" or 

 1 blank 

 +0300 Date Left US - 1 12b(1) 8 YYYYMMDD or blank 

 +0310 Number of Days in 12c(1) 3 Value Range 000-999 

 US on Business - 1 

 +0320 Income Earned in US 12d(1) 12 N 

 on Business - 1 

 0330 Date Arrived in US - 12a(2) 8 YYYYMMDD or blank 

 2 

 0340 Date Left US - 2 12b(2) 8 'See 1st Occ.' 

 0350 Number of Days in 12c(2) 3 'See 1st Occ.' 

 US on Business - 2 

 0360 Income Earned in US 12d(2) 12 'See 1st Occ.' 

 on Business - 2 

 0370 Date Arrived in US - 12a(3) 8 'See 2nd Occ.' 

 3 

 0380 Date Left US - 3 12b(3) 8 'See 1st Occ.' 

 0390 Number of Days in 12c(3) 3 'See 1st Occ.' 

 US on Business - 3 

 0400 Income Earned in US 12d(3) 12 'See 1st Occ.' 

 on Business - 3 

Publication 1346 October 1, 2011 Part 2 Page 256 

 
 FORM 2555EZ PAGE 2 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0410 Date Arrived in US - 12a(4) 8 'See 2nd Occ.' 

 4 

 

 0420 Date Left US - 4 12b(4) 8 'See 1st Occ.' 

 0430 Number of Days in 12c(4) 3 'See 1st Occ.' 

 US on Business - 4 

 0440 Income Earned in US 12d(4) 12 'See 1st Occ.' 

 on Business - 4 

 0450 Date Arrived in US - 12a(5) 8 'See 2nd Occ.' 

 5 

 0460 Date Left US - 5 12b(5) 8 'See 1st Occ.' 

 0470 Number of Days in 12c(5) 3 'See 1st Occ.' 

 US on Business - 5 

 0480 Income Earned in US 12d(5) 12 'See 1st Occ.' 

 on Business - 5 

 0490 Date Arrived in US - 12a(6) 8 'See 2nd Occ.' 

 6 

 0500 Date Left US - 6 12b(6) 8 'See 1st Occ.' 

 0510 Number of Days in 12c(6) 3 'See 1st Occ.' 

 US on Business - 6 

 0520 Income Earned in US 12d(6) 12 'See 1st Occ.' 

 on Business - 6 

 0530 Date Arrived in US - 12a(7) 8 'See 2nd Occ.' 

 7 

 0540 Date Left US - 7 12b(7) 8 'See 1st Occ.' 

 0550 Number of Days in 12c(7) 3 'See 1st Occ.' 

 US on Business - 7 

 0560 Income Earned in US 12d(7) 12 'See 1st Occ.' 

 on Business - 7 

 0570 Date Arrived in US - 12a(8) 8 'See 2nd Occ.' 

 8 

 0580 Date Left US - 8 12b(8) 8 'See 1st Occ.' 

 0590 Number of Days in 12c(8) 3 'See 1st Occ.' 

 US on Business - 8 

Publication 1346 October 1, 2011 Part 2 Page 257 

 
 FORM 2555EZ PAGE 2 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0600 Income Earned in US 12d(8) 12 'See 1st Occ.' 

 on Business - 8 

 

 0610 Date Arrived in US - 12a(9) 8 'See 2nd Occ.' 

 9 

 0620 Date Left US - 9 12b(9) 8 'See 1st Occ.' 

 0630 Number of Days in 12c(9) 3 'See 1st Occ.' 

 US on Business - 9 

 0640 Income Earned in US 12d(9) 12 'See 1st Occ.' 

 on Business - 9 

 @0645 Earned Income 12d 6 "STMbnn" or blank 

 Computation 

 1160 Number of Days in 14 3 Value Range 000-365 

 Qualifying Period 

 1165 365-Day Yes 15 1 "X" or blank 

 1175 365-Day No 15 1 "X" or blank 

 1180 Number of Days Ratio 15 6 R (Please see Part I, 

 Sect 5.01 b) 

 1200 Foreign Earned 16 12 N 

 Income Exclusion 

 Limit 

 1210 Total Foreign 17 12 N 

 Earned Income 

 1260 Max. of Foreign 18 12 N 

 Earned Inc. 

 Exclusion 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 258 
 

 FORM 3468 PAGE 1 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0604" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 Value "3468bb" 

 0002 Page Number 5 Value "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Name of Lessor 1 35 AN 

 0030 Street Address of 2 35 AN, Allowable special 

 Lessor characters are: space, 

 ampersand, slash, and 

 hyphen 

 

 0031 Lessor City 2 22 AN, Allowable special 

 character is: space 

 0032 Lessor State 2 2 A (Standard Postal state 

 Abbreviation Abbreviations) 

 0033 Lessor Zip Code 2 12 N (left-justified) 

 0040 Description of 3 80 AN 

 Property 

 0050 Amount for Acquired 4 12 N 

 0208 Amt of Integrated 5a 12 N 

 Gasification 

 0211 Integrated 5a 12 N 

 Gasification Credit 

 0215 Amount of Coal- 5b 12 N 

 Based Technology 1 

 

Publication 1346 October 1, 2011 Part 2 Page 259 
 FORM 3468 PAGE 1 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0220 Coal-Based 5b 12 N 

 Technology 1 Credit 

 

 0225 Amount of Coal- 5c 12 N 

 Based Technology 2 

 0230 Coal-Based 5c 12 N 

 Technology 2 Credit 

 0235 Add Lines 5a, 5b 5d 12 N 

 and 5c 

 0240 Amt of Qual. Invest 6a 12 N 

 in Qual. 

 Gasification 

 0245 Qual. Invest in 6a 12 N 

 Qual. Gasification 

 Credit 

 0250 Amt of Qualified 6b 12 N 

 Investment in 

 Property 

 0255 Qualified 6b 12 N 

 Investment in 

 Property Credit 

 0260 Add Lines 6a and 6b 6c 12 N 

 0262 Amt of Advanced 7 12 N 

 Energy Project 

 Property 

 0264 Advanced Energy 7 12 N 

 Project Property 

 Credit 

 --|| 

 0266 Amt of Qualifying 8 12 N || 

 Therapeutic 

 Discovery 

 

 0267 Qualifying 8 12 N || 

 Therapeutic 

 Discovery Credit 

 0268 Applicable Unused 9 12 N || 

 Investment Credit 

 0270 Add Lines 5d, 6c 10 12 N || 

 and 7 

 

Publication 1346 October 1, 2011 Part 2 Page 260 
 FORM 3468 PAGE 1 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0275 Section 47(d)(5) 11a 1 "X" or blank || 

 Election Box 

 

 0280 Test Period Begin 11b 8 YYYYMMDD || 

 Date 

 0285 Test Period End Date 11b 8 YYYYMMDD || 

 0290 Adjusted Basis of 11c 12 N || 

 Building Amt 

 0295 Amt of Qualified 11d 12 N || 

 Rehabilitation 

 Expenditures 

 0300 Pre 1936 Buildings 11e 12 N || 

 in the Gulf 

 Opportunity Zone 

 0305 Calculated Pre 1936 11e 12 N || 

 Bldgs Gulf 

 Opportunity Zone 

 0310 Pre 1936 Bldgs 11f 12 N || 

 Affected by a 

 Midwest Disaster 

 0315 Calc Pre 1936 Bldgs 11f 12 N || 

 Affected by a 

 Midwest Disaster 

 0320 Other Pre 1936 11g 12 N || 

 Buildings 

 0325 Calculated Other 11g 12 N || 

 Pre 1936 Buildings 

 0328 Historic Structure 11g 1 "Y" or blank || 

 Certification on 

 File 

 0330 Cert. Historic 11h 12 N || 

 Structures Gulf 

 Opportunity Zone 

 0335 Calc Cert Historic 11h 12 N || 

 Struct - Gulf 

 Opportunity Zone 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 261 

 
 

 FORM 3468 PAGE 2 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0360" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0349 Record ID 6 "FRMbbb" 

 

 0350 Form Number 6 "3468bb" 

 0351 Page Number 5 "PG02b" 

 0352 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0353 Filler 1 

 0354 Form Occurrence 7 N 

 Number 0000001 

 0355 Cert Hist Struct 11i 12 N || 

 Affected by Midwest 

 Disaster 

 0360 Calc Cert Hist 11i 12 N || 

 Struct Affected by 

 Midwest Disaster 

 0365 Other Certified 11j 12 N || 

 Historic Structures 

 0370 Calculated Other 11j 12 N || 

 Certified Historic 

 Structures 

 0372 NPS Project Number 11k 1 "X" or blank || 

 Indicator Box 

 0374 Pass Through EIN 11k 1 "X" or blank || 

 Indicator Box 

 0376 Copy of Application 11k 1 "X" or blank || 

 Indicator Box 

 0385 Assigned NPS 11k 18 N or blank, allowable || 

 Project Num. or the character: hyphen (-) 

 Pass Through EIN 

 0390 Date of NPS Approval 11l 8 DT || 

 

Publication 1346 October 1, 2011 Part 2 Page 262 
 FORM 3468 PAGE 2 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0395 Rehabilitation 11m 12 NO ENTRY || 

 Credit (Schedule K- 

 1, Form 1065) 

 

 0400 Basis of Geothermal 12a 12 N || 

 Energy and Solar 

 Energy 

 0405 Credit for 12a 12 N || 

 Geothermal Energy 

 and Solar Energy 

 0410 Basis of Solar 12b 12 N || 

 Illumination during 

 the Tax Year 

 0413 Credit for Solar 12b 12 N || 

 Illumination during 

 the Tax Year 

 0414 Basis of Fuel Cell 12c 12 N || 

 Prop in Svc after 

 12-31-2005 

 0416 Credit for Fuel 12c 12 N || 

 Cell Prop in Svc 

 after 12-31-2005 

 0417 Basis of Fuel Cell 12d 12 N || 

 Kilowatt Capacity 

 Property 

 0418 Credit for Fuel 12d 12 N || 

 Cell Kilowatt 

 Capacity Property 

 0419 Enter the Lesser of 12e 12 N || 

 12c or 12d 

 0420 Basis of Qualified 12f 12 N || 

 Fuel Cell Property 

 0425 Credit for 12f 12 N || 

 Qualified Fuel Cell 

 Property 

 0430 Applicable Kilowatt 12g 12 N || 

 Capacity Property 

 0435 Applicable Kilowatt 12g 12 N || 

 Capacity Property 

 Amt 

 

Publication 1346 October 1, 2011 Part 2 Page 263 
 FORM 3468 PAGE 2 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0440 Enter the Lesser of 12h 12 N || 

 12f or 12g 

 

 0445 Basis of Qualified 12i 12 N || 

 Microturbine 

 Property 

 0450 Credit for 12i 12 N || 

 Qualified 

 Microturbine 

 Property 

 

 0455 Kilowatt Capacity 12j 12 N || 

 of QLFY 

 Microturbine 

 Property 

 

 0460 Kilowatt Capacity 12j 12 N || 

 of QLFY 

 Microturbine Prop 

 Amt 

 

 0465 Enter the Lesser of 12k 12 N || 

 12i or 12j 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 264 

 
 FORM 3468 PAGE 3 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0217" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0467 Record ID 6 "FRMbbb" 

 

 0468 Form Number 6 "3468bb" 

 0469 Page Number 5 "PG03b" 

 0470 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0471 Filler 1 blank 

 0472 Form Occurrence 7 N 

 Number 0000001 

 0474 Basis of Combined 12l 12 N 

 Heat and Power 

 Property 

 0475 Credit for Combined 12l 12 N 

 Heat and Power 

 Property Amt 

 0480 Megawatt or 12m 6 R 

 Horsepower Divider 

 0485 Multiply Line 12l 12n 12 N 

 by 12m 

 0486 Basis of Property 12o 12 N 

 after 10-3-2008 

 0487 Basis of Property 12o 12 N 

 after 10-3-2008 Amt 

 0488 Enter the Smaller 12p 12 N 

 of 12o or $4,000 

 0490 Basis of Small Wind 12q 12 N 

 Energy Property 

 0495 Credit for Small 12q 12 N 

 Wind Energy Property 

 0505 Basis of Geothermal 12r 12 N 

 Heat Pump Property 

 

Publication 1346 October 1, 2011 Part 2 Page 265 
 FORM 3468 PAGE 3 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0510 Credit for 12r 12 N 

 Geothermal Heat 

 Pump Property 

 

 0512 Basis of Qualified 12s 12 N 

 Investment Property 

 0514 Credit for 12s 12 N 

 Qualified 

 Investment Property 

 0520 Applicable Used 13 12 N 

 Investment Credit 

 0525 Add Lines 11e 14 12 N 

 through 11j... 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 266 

 
 FORM 3800 PAGE 1 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0325" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "3800bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 General Business 1 12 N | 

 Credit 

 0020 Passive Activity 2 12 N | 

 Credits 

 0030 Passive Activities 3 12 N | 

 Credits Allowed 

 0040 Carryforward of GBC 4 12 N | 

 @0045 Carryforward GBC 6 "STMbnn" or blank | 

 Schedule 

 0050 Carryback of GBC 5 12 NO ENTRY | 

 0060 Add Lines 1, 3, 4, 6 12 N | 

 & 5 

 0070 Regular Tax before 7 12 N | 

 Credits 

 0080 Alt Min Tax 8 12 N | 

 0090 Add Line 7 and 8 9 12 N | 

 0100 Foreign Tax Credit 10a 12 N | 

 0110 Personal Credits 10b 12 N | 

 from 1040 

 0120 Add Line 10a and 10b 10c 12 N | 

Publication 1346 October 1, 2011 Part 2 Page 267 
 FORM 3800 PAGE 1 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Net Income Tax 11 12 N | 

 

 0140 Net Regular Tax 12 12 N | 

 0150 25%of Excess 13 12 N | 

 0160 Tentative Min Tax 14 12 N | 

 0170 Greater of Line 13 15 12 N | 

 or Line 14 

 0180 Subtract Line 15 16a 12 N | 

 from Line 11 

 0190 Corp Election of 16b 12 NO ENTRY | 

 Bonus Deprec 

 0200 Add Lines 16a and 16c 12 N | 

 16b 

 0210 SMALLER OF Line 6 17a 12 N | 

 or Line 16c 

 0220 Smaller of Line 6 17b 12 N | 

 or Line 16a 

 0230 Subtract Line 17b 17c 12 N | 

 from Line 17a 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 268 
 FORM 3800 PAGE 2 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0301" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0300 Record ID 6 "FRMbbb" | 

 

 0301 Form Number 6 "3800bb" | 

 0302 Page Number 5 "PG02b" | 

 0303 Taxpayer 9 N (Primary SSN) | 

 Identification 

 Number 

 0304 Filler 1 blank | 

 0305 Form Occurrence 7 N | 

 Number 0000001 

 0310 Multiply Line 14 x 18 12 N | 

 (.75) 

 0320 Greater of Line 13 19 12 N | 

 or Line 18 

 0330 Subtract Line 19 20 12 N | 

 from Line 11 

 0340 Subtract Line 17b 21 12 N | 

 from Line 20 

 0350 Combine Amts from 22 12 N | 

 Line 3 of All Parts 

 III 

 0355 Passive Activity 23 12 N | 

 Crdt from Line 3 of 

 All Parts III 

 0360 Passive Activity 24 12 N | 

 Credits Allowed 

 0365 Add Lines 22 and 24 25 12 N | 

 0370 Empowerment Zone 26 12 N | 

 and Renewal 

 Community Empl Crdts 

 0380 Subtract Line 13 27 12 N | 

 from Line 11 

 

Publication 1346 October 1, 2011 Part 2 Page 269 
 FORM 3800 PAGE 2 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Add Lines 17b and 26 28 12 N | 

 

 0400 Subtract Line 28 29 12 N | 

 from Line 27 

 0410 Carryback GBC from 30 12 N | 

 Line 5, PT III 

 0420 Total Eligible SBC 31 12 N | 

 0430 Passive Activity 32 12 N | 

 Credits 

 0440 Passive Activities 33 12 N | 

 Allowed 

 0450 Carryforward of 34 12 N | 

 Business Credits 

 0460 Carryback of 35 12 N | 

 Business Credits 

 0470 Add Lines 30, 31, 36 12 N | 

 33, 34, and 35 

 0480 Smaller of Line 29 37 12 N | 

 or Line 36 

 0490 Credit Allowed for 38 12 N | 

 Current Yr 

 0500 GBC Computation 38 6 NO ENTRY | 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 270 
 FORM 3800 PAGE 3 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0949" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0600 Record ID 6 "FRMbbb" | 

 

 0601 Form Number 6 "3800bb" | 

 0602 Page Number 5 "PG03b" | 

 0603 Taxpayer 9 N (Primary SSN) | 

 Identification 

 Number 

 0604 Filler 1 blank | 

 0605 Form Occurrence 7 N | 

 Number 0000001 - 0000050 

 0610 GBC from Nonpassive A 1 "X" or blank | 

 Activity 

 0620 GBC from Passive B 1 "X" or blank | 

 Activity 

 0630 GBC Carryforwards C 1 "X" or blank | 

 0640 GBC Carrybacks D 1 "X" or blank | 

 0650 Eligible SBC - Non E 1 "X" or blank | 

 Passive Act 

 0660 Eligible SBC - F 1 "X" or blank | 

 Passive Act 

 0670 Eligible SBC G 1 "X" or blank | 

 Carryforwards 

 0680 Eligible SBC H 1 "X" or blank | 

 Carrybacks 

 0685 Consolidated Part I 1 "X" or blank | 

 III Indicator 

 0690 Pass-Through Entity 1A(B) 9 N or blank | 

 EIN 

 0700 Investment Credit 1A(C) 12 N | 

 Amt 

 0710 Reserved 1B(B) 9 NO ENTRY | 

Publication 1346 October 1, 2011 Part 2 Page 271 
 FORM 3800 PAGE 3 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0720 Reserved 1B(C) 12 NO ENTRY | 

 

 0730 Pass-Through Entity 1C(B) 9 N or blank | 

 EIN 

 0740 Increasing Research 1C(C) 12 N | 

 Activities Crdt 

 0750 Pass-Through Entity 1D(B) 9 N or blank | 

 EIN 

 0760 Low-Income Housing 1D(C) 12 N | 

 Credit Amt 

 0770 Pass-Through Entity 1E(B) 9 N or blank | 

 EIN 

 0780 Disabled Access 1E(C) 12 N | 

 Credit Amt 

 0790 Pass-Through Entity 1F(B) 9 N or blank | 

 EIN 

 0800 Renewable Elec 1F(C) 12 N | 

 Product Credit Amt 

 0810 Pass-Through Entity 1G(B) 9 N or blank | 

 EIN 

 0820 Indian Employment 1G(C) 12 N | 

 Credit Amt 

 0830 Pass-Through Entity 1H(B) 9 N or blank | 

 EIN 

 0840 Orphan Drug Credit 1H(C) 12 N | 

 Amt 

 0850 Pass-Through Entity 1I(B) 9 N or blank | 

 EIN 

 0860 New Markets Credit 1I(C) 12 N | 

 Amt 

 0870 Pass-Through Entity 1J(B) 9 N or blank | 

 EIN 

 0880 Small Employer 1J(C) 12 N | 

 Pension Plan Credit 

 Amt 

 0890 Pass-Through Entity 1K(B) 9 N or blank | 

 EIN 

 

Publication 1346 October 1, 2011 Part 2 Page 272 
 FORM 3800 PAGE 3 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0900 Employer-Provided 1K(C) 12 N | 

 Child Care 

 Facilities Crdt 

 

 0910 Pass-Through Entity 1L(B) 9 N or blank | 

 EIN 

 0920 Biodiesel and 1L(C) 12 N | 

 Renewable Fuels 

 Credit Amt 

 0930 Pass-Through Entity 1M(B) 9 N or blank | 

 EIN 

 0940 Low Sulfur Diesel 1M(C) 12 N | 

 Fuel Production 

 Credit Amt 

 0950 Pass-Through Entity 1N(B) 9 N or blank | 

 EIN 

 0960 Distilled Spirits 1N(C) 12 N | 

 Credit Amt 

 0970 Pass-Through Entity 1O(B) 9 N or blank | 

 EIN 

 0980 Nonconventional 1O(C) 12 N | 

 Source Fuel Credit 

 Amt 

 0990 Pass-Through Entity 1P(B) 9 N or blank | 

 EIN 

 1000 Energy Efficient 1P(C) 12 N | 

 Home Credit Amt 

 1010 Pass-Through Entity 1Q(B) 9 N or blank | 

 EIN 

 1020 Energy Efficient 1Q(C) 12 N | 

 Appliance 

 1030 Pass-Through Entity 1R(B) 9 N or blank | 

 EIN 

 1040 Alternative Motor 1R(C) 12 N | 

 Vehicle Credit Amt 

 1050 Pass-Through Entity 1S(B) 9 N or blank | 

 EIN 

Publication 1346 October 1, 2011 Part 2 Page 273 
 FORM 3800 PAGE 3 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1060 Alternative Fuel 1S(C) 12 N | 

 Vehicle Refueling 

 Prop Credit Amt 

 

 1070 Reserved 1T(B) 9 NO ENTRY | 

 1080 Reserved 1T(C) 12 NO ENTRY | 

 1090 Pass-Through Entity 1U(B) 9 NO ENTRY | 

 EIN 

 1100 Mine Rescue Team 1U(C) 12 NO ENTRY | 

 Training Credit Amt 

 1110 Pass-Through Entity 1V(B) 9 N or blank | 

 EIN 

 1120 Agricultural 1V(C) 12 N | 

 Chemicals Security 

 Credit Amt 

 1130 Pass-Through Entity 1W(B) 9 N or blank | 

 EIN 

 1140 Employer 1W(C) 12 N | 

 Differential Wage 

 Pymts Credit Amt 

 1150 Pass-Through Entity 1X(B) 9 N or blank | 

 EIN 

 1160 Carbon Dioxide 1X(C) 12 N | 

 Sequestration 

 Credit Amt 

 1170 Pass-Through Entity 1Y(B) 9 N or blank | 

 EIN 

 1180 QLFD Plug-In Elec 1Y(C) 12 N | 

 Drive Motor Vehicle 

 Credit Amt 

 1190 Pass-Through Entity 1Z(B) 9 N or blank | 

 EIN 

 1200 QLFD Plug-in Elec 1Z(C) 12 N | 

 Vehicle Credit Amt 

 1210 Pass-Through Entity 1AA(B) 9 N or blank | 

 EIN 

 1220 New Hire Retention 1AA(C) 12 N | 

 Credit Amt 

 

Publication 1346 October 1, 2011 Part 2 Page 274 
 FORM 3800 PAGE 3 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1230 Pass-Through Entity 1BB(B) 9 N or blank | 

 EIN 

 

 1240 General Credits 1BB(C) 12 N | 

 from Electing Lrg 

 Partnership Amt 

 1250 Pass-Through Entity 1ZZ(B) 9 N or blank | 

 EIN 

 1260 Other Credit Amt 1ZZ(C) 12 N | 

 1270 Add Lines 1A thru 2(C) 12 N | 

 1ZZ 

 1280 Pass-Through Entity 3(B) 9 N or blank | 

 EIN 

 1290 Credit Amt from 3(C) 12 N | 

 Form 8844 

 1300 Pass-Through Entity 4A(B) 9 N or blank | 

 EIN 

 1310 Investment Credit 4A(C) 12 N | 

 Amt 

 1320 Pass-Through Entity 4B(B) 9 N or blank | 

 EIN 

 1330 Work Opportunity 4B(C) 12 N | 

 Credit Amt 

 1340 Pass-Through Entity 4C(B) 9 N or blank | 

 EIN 

 1350 Alcohol and 4C(C) 12 N | 

 Cellulosic Biofuel 

 Fuels Credit Amt 

 1360 Pass-Through Entity 4D(B) 9 N or blank | 

 EIN 

 1370 Low Income Housing 4D(C) 12 N | 

 Credit Amt 

 1380 Pass-Through Entity 4E(B) 9 N or blank | 

 EIN 

 1390 Renewable 4E(C) 12 N | 

 Electricity, etc 

 Credit Amt 

Publication 1346 October 1, 2011 Part 2 Page 275 
 FORM 3800 PAGE 3 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1400 Pass-Through Entity 4F(B) 9 N or blank | 

 EIN 

 

 1410 Employer SS and Med 4F(C) 12 N | 

 Tx PD Cert 

 Employees Crdt Amt 

 1420 Pass-Through Entity 4G(B) 9 N or blank | 

 EIN 

 1430 QLFD RR Track 4G(C) 12 N | 

 Maintenance Credit 

 Amt 

 1440 Pass-Through Entity 4H(B) 9 N or blank | 

 EIN 

 1450 Small Employer 4H(C) 12 N | 

 Health Ins Premiums 

 Credit Amt 

 1460 Reserved 4I(B) 9 NO ENTRY | 

 1470 Reserved 4I(C) 12 NO ENTRY | 

 1480 Reserved 4J(B) 9 NO ENTRY | 

 1490 Reserved 4J(C) 12 NO ENTRY | 

 1500 Pass-Through Entity 4Z(B) 9 N or blank | 

 EIN 

 1510 Other Credit Amt 4Z(C) 12 N | 

 1520 Add Lines 4A thru 4Z 5(C) 12 N | 

 1530 Add Lines 2, 3, and 6(C) 12 N | 

 5 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 276 
 FORM 3903 Moving Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0118" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "3903bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Armed Forces 13 "MILITARYbMOVE" or blank 

 Permanent Change of 

 Station Literal 

 0040 Transport Goods Exp 1 12 N 

 0042 Travel Expenses 2 12 N | 

 0044 Total Moving 3 12 N 

 Expenses 

 0052 Excludable Moving 4 12 N 

 Expense 

 Reimbursements 

 0060 Tot Moving 5 1 "X" or blank 

 Expenses>Moving 

 Reimbursement-No Box 

 0070 Tot Moving 5 1 "X" or blank 

 Expenses>Moving 

 Reimbursements-Yes 

 Box 

 

 0180 Moving Exp Deduction 5 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 277 
 

 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0369" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4136bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 @0008 Statement in Lieu 6 "STMbnn" or blank 

 of Previously Field 

 Certificate 

 0010 Off-Highway 1a(c) 6 N 

 Business Use Gallons 

 0020 Use on Farm For 1b(c) 6 N 

 Farming Purpose 

 Gallons 

 0030 Nontaxable Use of 1c(a) 2 Values "04, 05, 07, 11, 

 Gasoline Type 13, 14, 15" or blank 

 0040 Nontaxable Use of 1c(c) 6 N 

 Gasoline Gallons 

 0070 Nontaxable Use of 1c(d) 12 N 

 Gasoline Cr. Amount 

 0080 Exported Nontaxable 1d(c) 6 N 

 Use of Gasoline 

 Gallons 

 0090 Exported Nontaxable 1d(d) 12 N 

 Use of Gasoline Cr. 

 Amount 

 0170 Commercial Aviation 2a(c) 6 N 

 Gasoline Gallons 

Publication 1346 October 1, 2011 Part 2 Page 278 

 
 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0180 Nontaxable Use of 2a(d) 12 N 

 Commercial Aviation 

 Gas Cr. Amt 

 

 0190 Nontaxable Use of 2b(a) 2 Values "01, 02, 09, 10, | 

 Aviation Gasoline 11, 13, 14, 15" or blank 

 Type 

 0200 Nontaxable Use of 2b(c) 6 N 

 Aviation Gasoline 

 Gallons 

 0210 Nontaxable Use of 2b(d) 12 N 

 Aviation Gas Cr. Amt 

 0215 Exported Nontaxable 2c(c) 6 N 

 Use of Aviation Gas 

 Gallons 

 0220 Exported Nontaxable 2c(d) 12 N 

 Use of Aviation Cr. 

 Amount 

 0225 LUST Tax on 2d(c) 6 N 

 Aviation Fuel 

 Gallons 

 0230 LUST Tax on 2d(d) 12 N 

 Aviation Fuel Cr. 

 Amt 

 @0240 Evidence of Dyed 3 6 "STMbnn" or blank 

 Diesel Fuel 

 Explanation 

 0250 Evidence of Dyed 3 1 "X" or blank 

 Diesel Fuel 

 Exception Box 

 0260 Nontaxable Use of 3a(a) 2 Values "02, 06, 07, 08, 

 Diesel Fuel Type 11, 13, 14, 15" or blank 

 0270 Nontaxable Use of 3a(c) 6 N 

 Diesel Fuel Gallons 

 0303 Diesel Fuel for 3b(c) 6 N 

 Farming Purposes 

 Gallons 

 0307 Diesel Fuel for 3b(d) 12 N 

 Farming Purposes 

 Cr. Amount 

Publication 1346 October 1, 2011 Part 2 Page 279 

 
 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0310 Diesel Fuel Train 3c(c) 6 N 

 Use Gallons 

 

 0320 Diesel Fuel Train 3c(d) 12 N 

 Use Cr. Amt 

 0330 Diesel Fuel Certain 3d(c) 6 N 

 Intercity Local Bus 

 Use Gallon 

 0340 Diesel Fuel Certain 3d(d) 12 N 

 Intercity & Bus Use 

 Cr. Amt 

 0343 Diesel Fuel 3e(c) 6 N 

 Exported Gallons 

 0347 Diesel Fuel 3e(d) 12 N 

 Exported Cr. Amount 

 @0350 Evidence of Dyed 4 6 "STMbnn" or blank 

 Kerosene Explanation 

 0360 Evidence of Dyed 4 1 "X" or blank 

 Kerosene Box 

 0370 Nontaxable Use of 4a(a) 2 Values "02, 06, 07, 08, 

 Kerosene Type 11, 13, 14, 15" or blank 

 0380 Nontaxable Use of 4a(c) 6 N 

 Kerosene Gallons 

 0399 Nontaxable Kerosene 4b(c) 6 N 

 for Farming 

 Purposes Gallons 

 0407 Kerosene Use Farm 4b(d) 12 N 

 Cr. Amount 

 0409 Kerosene Use in 4c(c) 6 N 

 Buses Gallons 

 0416 Kerosene Use in 4c(d) 12 N 

 Buses Cr. Amount 

 0418 Nontaxable Use of 4d(c) 6 N 

 Kerosene Exported 

 Gallons 

 0420 Nontaxable Use of 4d(d) 12 N 

 Kerosene Exported 

 Cr. Amount 

Publication 1346 October 1, 2011 Part 2 Page 280 

 
 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0425 Nontaxable Kerosene 4e(a) 2 Values "02, 08" or blank 

 Aviation Rate 1 

 Type of Use 

 

 0430 Nontaxable Kerosene 4e(c) 6 N 

 Aviation Rate 1 

 Gallons 

 0435 Nontaxable Kerosene 4e(d) 12 N 

 Aviation Rate 1 Cr. 

 Amt 

 0440 Nontaxable Kerosene 4f(a) 2 Values "02, 08" or blank 

 Aviation Rate 2 

 Type of Use 

 0445 Nontaxable Kerosene 4f(c) 6 N 

 Aviation Rate 2 

 Gallons 

 0450 Nontaxable Kerosene 4f(d) 12 N 

 Aviation Rate 2 Cr. 

 Amt 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 281 

 
 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0389" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0540 Record ID 6 "FRMbbb" 

 

 0541 Form Number 6 "4136bb" 

 0542 Page Number 5 "PG02b" 

 0543 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0544 Filler 1 blank 

 0545 Form Occurrence 7 N 

 Number 0000001 

 0550 Commercial Aviation 5a(c) 6 N 

 Kerosene Gallons 1 

 0555 Commercial Aviation 5a(d) 12 N 

 Kerosene Cr. Amount 

 1 

 0560 Commercial Aviation 5b(c) 6 N 

 Kerosene Gallons 2 

 0565 Commercial Aviation 5b(d) 12 N 

 Kerosene Cr. Amount 

 2 

 0570 Nontaxable Aviation 5c(a) 2 Values "01, 09, 10, 11, 

 Kerosene Use Type 1 13, 15, 16" or blank 

 0575 Use of Nontaxable 5c(c) 6 N 

 Aviation Kerosene 

 Gal Type 1 

 0580 Use of Nontaxable 5c(d) 12 N 

 Aviation Kerosene 

 Amt Type 1 

 0585 Nontaxable Aviation 5d(a) 2 Values "01, 09, 10, 11, 

 Kerosene Use Type 2 13, 15, 16" or blank 

 0590 Use of Nontaxable 5d(c) 6 N 

 Aviation Kerosene 

 Gal Type 2 

Publication 1346 October 1, 2011 Part 2 Page 282 

 
 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0595 Use of Nontaxable 5d(d) 12 N 

 Aviation Kerosene 

 Amt Type 2 

 

 0600 LUST Tax on 5e(c) 6 N 

 Kerosene Gallons 

 0605 LUST Tax on 5e(d) 12 N 

 Kerosene Cr. Amt 

 0608 Undyed Diesel Fuel 6 12 AN 

 Registration No. 

 @0610 Evidence of Dyed 6 6 "STMbnn" or blank 

 Diesel Fuel 

 Explanation 

 0615 Evidence of Dyed 6 1 "X" or blank 

 Diesel Fuel 

 Exception Box 

 0620 Use of Undyed 6a(c) 6 N 

 Diesel by State or 

 Local Gov Gallons 

 0625 Use of Undyed 6a(d) 12 N 

 Diesel by State or 

 Local Gov Cr. Amt 

 @0630 Customer 6a 6 "STMbnn" or blank 

 Information 

 Attachment 

 0635 Use Undyed Diesel 6b(c) 6 N 

 Intercity Buses 

 Gallons 

 0640 Use Undyed Diesel 6b(d) 12 N 

 Intercity Buses Cr. 

 Amount 

 0645 Undyed Kerosene 7 12 AN 

 Registration No. 

 @0650 Evidence of Dyed 7 6 "STMbnn" or blank 

 Kerosene Explanation 

 0655 Evidence of Dyed 7 1 "X" or blank 

 Kerosene Exception 

 Box 

Publication 1346 October 1, 2011 Part 2 Page 283 

 
 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0660 Use of Undyed Kero 7a(c) 6 N 

 by State or Local 

 Gov Gallons 

 

 @0665 Customer 7a 6 "STMbnn" or blank 

 Information 

 Attachment 

 0670 Kerosene Sales from 7b(c) 6 N 

 Blocked Pump Gallons 

 0680 Sales by Vendors of 7b(d) 12 N 

 Undyed Kerosene Cr. 

 Amount 

 0685 Undyed Kerosene Use 7c(c) 6 N 

 in Certain Buses 

 Gallons 

 0695 Undyed Kerosene Use 7c(d) 12 N 

 in Certain Buses 

 Cr. Amount 

 0705 Vendors of Kerosene 8 12 AN 

 for Use of Aviation 

 Reg. No. 

 0715 Used in Commercial 8a(c) 6 N 

 Aviation Gallons 

 Type 1 

 0725 Used in Commercial 8a(d) 12 N 

 Aviation Cr. Amount 

 Type 1 

 0745 Other Use in 8b(c) 6 N 

 Commercial Aviation 

 Gallons Type 2 

 0750 Other Use in 8b(d) 12 N 

 Commercial Aviation 

 Cr. Amount Type 2 

 0755 Nonexempt Use 8c(c) 6 N 

 Gallons 

 0757 Nonexempt Use Cr. 8c(d) 12 N 

 Amount 

 0759 Other Nontaxable 8d(a) 2 Values "01, 09, 10, 11, | 

 Use Type 1 13, 14, 15, 16" or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 284 
 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0760 Other Nontaxable 8d(c) 6 N 

 Use Gallons 1 

 

 0764 Other Nontaxable 8d(d) 12 N 

 Use Cr. Amount 1 

 0768 Other Nontaxable 8e(a) 2 Values "01, 09, 10, 11, | 

 Use Type 2 13, 14, 15, 16" or blank 

 0770 Other Nontaxable 8e(c) 6 N 

 Use Gallons 2 

 0775 Other Nontaxable 8e(d) 12 N 

 Use Cr. Amount 2 

 0780 LUST Tax on 8f(c) 6 N 

 Kerosene Foreign 

 Trade Gallons 

 0785 LUST Tax on 8f(d) 12 N 

 Kerosene Foreign 

 Trade Cr. Amt 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 285 

 
 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0515" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0877 Record ID 6 "FRMbbb" 

 

 0878 Form Number 6 "4136bb" 

 0879 Page Number 5 "PG03b" 

 0880 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0881 Filler 1 blank 

 0882 Form Occurrence 7 N 

 Number 0000001 

 0950 Alcohol Fuel 9 12 AN 

 Mixture 

 Registration No. 

 0960 Alcohol Mixtures 9a(c) 6 N 

 Ethanol Gallons 

 0970 Alcohol Mixtures 9a(d) 12 N 

 Ethanol Cr. Amount 

 0980 Alcohol Mixtures 9b(c) 6 N 

 Other Than Ethanol 

 Gallons 

 0990 Alcohol Mixtures 9b(d) 12 N 

 Other Than Ethanol 

 Cr. Amount 

 3010 Biodiesel Mixture 10 12 AN 

 Registration No. 

 3020 Biodiesel Mix 10a(c) 6 N 

 Gallons 

 3030 Biodiesel Mix Cr. 10a(d) 12 N 

 Amount 

 3040 Agri-biodiesel Mix 10b(c) 6 N 

 Gallons 

 3050 Agri-biodiesel Mix 10b(d) 12 N 

 Cr. Amount 

Publication 1346 October 1, 2011 Part 2 Page 286 

 
 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3060 Renewable Diesel 10c(c) 6 N 

 Mix Gallons 

 

 3070 Renewable Diesel 10c(d) 12 N 

 Mix Cr. Amount 

 3199 LPG Use Type Literal 11a(a) 3 "BUS" or blank 

 3200 LPG Use Type 11a(a) 2 Values "01, 02, 04, 05, 

 06, 07, 11, 13, 14, 15" 

 or blank 

 3210 LPG Gallons 11a(c) 6 N 

 3220 LPG Cr. Amount 11a(d) 12 N 

 3239 "P Series" Fuels 11b(a) 3 "BUS" or blank 

 Use Type Literal 

 3240 P Series Fuels Use 11b(a) 2 Values "01, 02, 04, 05, 

 Type 06, 07, 11, 13, 14, 15" 

 or blank 

 3260 P Series Fuels 11b(c) 6 N 

 Gallons 

 3280 P Series Fuels Cr. 11b(d) 12 N 

 Amount 

 3299 CNG Use Type Literal 11c(a) 3 "BUS" or blank 

 3300 Compressed Natural 11c(a) 2 Values "01, 02, 04, 05, 

 Gas Use Type 06, 07, 11, 13, 14, 15" 

 or blank 

 3320 Compressed Natural 11c(c) 6 N 

 Gas Gallons 

 3340 Compressed Natural 11c(d) 12 N 

 Gas Cr. Amount 

 3359 Liquefied Hydrogen 11d(a) 3 "BUS" or blank 

 Use Type Literal 

 3360 Liquefied Hydrogen 11d(a) 2 Values "01, 02, 04, 05, 

 Use Type 06, 07, 11, 13, 14, 15" 

 or blank 

 3380 Liquefied Hydrogen 11d(c) 6 N 

 Gallons 

 3400 Liquefied Hydrogen 11d(d) 12 N 

 Cr. Amount 

Publication 1346 October 1, 2011 Part 2 Page 287 

 
 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3419 Liquid Fuel from 11e(a) 3 "BUS" or blank 

 Coal Use Type 

 Literal 

 

 3420 Liquid Fuel from 11e(a) 2 Values "01, 02, 04, 05, 

 Coal Use type 06, 07, 11, 13, 14, 15" 

 or blank 

 3440 Liquid Fuel from 11e(c) 6 N 

 Coal Gallons 

 3460 Liquid Fuel from 11e(d) 12 N 

 Coal Cr. Amount 

 3479 Nontaxable Liquid 11f(a) 3 "BUS" or blank 

 Fuel Use Type 

 Literal 

 3480 Nontaxable Liquid 11f(a) 2 Values "01, 02, 04, 05, 

 Fuel Use Type 06, 07, 11, 13, 14, 15" 

 or blank 

 3500 Nontaxable Liquid 11f(c) 6 N 

 Fuel Gallons 

 3520 Nontaxable Liquid 11f(d) 12 N 

 Fuel Credit Amount 

 3539 Liquefied Natural 11g(a) 3 "BUS" or blank 

 Gas Use Type Literal 

 3540 Liquefied Natural 11g(a) 2 Values "01, 02, 04, 05, 

 Gas Use Type 06, 07, 11, 13, 14, 15" 

 or blank 

 3560 Liquefied Natural 11g(c) 6 N 

 Gas Gallons 

 3580 Liquefied Natural 11g(d) 12 N 

 Gas Cr. Amount 

 3582 Liquefied Gas from 11h(a) 3 "BUS" or blank 

 Biomass Use Type 

 Literal 

 3583 Liquefied Gas from 11h(a) 2 Values "01, 02, 04, 05, 

 Biomass Use Type 06, 07, 11, 13, 14, 15" 

 or blank 

 3585 Liquefied Gas 11h(c) 6 N 

 Derived from 

 Biomass Gas Gallons 

Publication 1346 October 1, 2011 Part 2 Page 288 

 
 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3587 Liquefied Gas 11h(d) 12 n 

 Derived from 

 Biomass Credit 

 Amount 

 

 3600 Alternative Fuel 12 12 AN 

 Cr. Reg. No. 

 3620 LPG Gallons 12a(c) 6 N 

 3640 LPG Cr. Amount 12a(d) 12 N 

 3660 P Series Fuels 12b(c) 6 N 

 Gallons 

 3680 P Series Fuels Cr. 12b(d) 12 N 

 Amount 

 3700 Compressed Natural 12c(c) 6 N 

 Gas Gallons 

 3720 Compressed Natural 12c(d) 12 N 

 Gas Cr. Amount 

 3740 Liquefied Hydrogen 12d(c) 6 N 

 Gallons 

 3760 Liquefied Hydrogen 12d(d) 12 N 

 Cr. Amount 

 3780 Liquid Fuel from 12e(c) 6 N 

 Coal Gallons 

 3800 Liquid Fuel from 12e(d) 12 N 

 Coal Cr. Amount 

 3820 Liquid Fuel Gallons 12f(c) 6 N 

 3840 Liquid Fuel Credit 12f(d) 12 N 

 Amount 

 3860 Liquefied Natural 12g(c) 6 N 

 Gas Gallons 

 3880 Liquefied Natural 12g(d) 12 N 

 Gas Cr. Amount 

 3881 Liquefied Gas 12h(c) 6 N 

 Derived from 

 Biomass Gallons 

Publication 1346 October 1, 2011 Part 2 Page 289 

 
 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3883 Liquefied Gas 12h(d) 12 N 

 Derived from 

 Biomass Credit 

 Amount 

 

 3885 Compressed Gas 12i(c) 6 N 

 Derived from 

 Biomass Gallons 

 3887 Compressed Gas 12i(d) 12 N 

 Derived from 

 Biomass Credit 

 Amount 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 290 

 
 FORM 4136 PAGE 4 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0234" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 3890 Record ID 6 "FRMbbb" 

 

 3891 Form Number 6 "4136bb" 

 3892 Page Number 5 "PG04b" 

 3893 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 3894 Filler 1 blank 

 3895 Form Occurrence 7 N 

 Number 0000001 

 3900 Registered Credit 13 12 AN 

 Card Issuers 

 Registration No. 

 3920 Diesel Fuel for 13a(c) 6 N 

 State or Local 

 Government Gallons 

 3940 Diesel Fuel for 13a(d) 12 N 

 State or Local 

 Government Cr. Amt 

 3960 Kerosene Fuel Sold 13b(c) 6 N 

 for State or Local 

 Gov Gallons 

 3980 Kerosene Fuel Sold 13b(d) 12 N 

 for State or Local 

 Gov Cr. Amt 

 4000 Kerosene Use in 13c(c) 6 N 

 Aviation - State/ 

 Local Gov Gallons 

 4020 Kerosene Use in 13c(d) 12 N 

 Aviation - State/ 

 Local Gov Cr. Amt 

 4119 Diesel-Water Fuel 14a(a) 3 "BUS" or blank 

 Emulsion Nontax. 

 Use Literal 

Publication 1346 October 1, 2011 Part 2 Page 291 

 
 FORM 4136 PAGE 4 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4120 Diesel-Water Fuel 14a(a) 2 Values "01, 02, 05, 06, 

 Emulsion Nontaxable 07, 08, 11, 13, 14, 15" 

 Use Type or blank 

 

 4140 Diesel-Water Fuel 14a(c) 6 N 

 Emulsion Nontaxable 

 Gallons 

 4160 Diesel-Water Fuel 14a(d) 12 N 

 Emulsion Nontaxable 

 Cr. Amount 

 4180 Diesel-Water 14b(c) 6 N 

 Exported Gallons 

 4200 Diesel-Water 14b(d) 12 N 

 Exported Cr. Amount 

 4220 Diesel-Water Fuel 15 12 AN 

 Emulsion Blending 

 Reg. No. 

 @4230 Customer 15 6 "STMbnn" or blank 

 Information 

 Statement 

 4240 Diesel-Water Fuel 15a(c) 6 N 

 Emulsion Blending 

 Gallons 

 4260 Diesel-Water Fuel 15a(d) 12 N 

 Emulsion Blending 

 Cr. Amount 

 4280 Exported Dyed 16a(c) 6 N 

 Diesel Fuel Gallons 

 4300 Exported Dyed 16a(d) 12 N 

 Diesel Fuel Cr. 

 Amount 

 4320 Exported Dyed 16b(c) 6 N 

 Kerosene Gallons 

 4340 Exported Dyed 16b(d) 12 N 

 Kerosene Cr. Amount 

 4360 Total Income Tax 17 12 N 

 Cr. Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 292 

 
 FORM 4137 Social Security and Medicare Tax on ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0647" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4137bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Tip Income Name 35 AN 

 0020 Tip Income SSN 9 N 

 *0030 Employer's Name A 1A(a) 47 AN or "STMbnn" 

 +0035 Employer ID Number A 1A(b) 9 N 

 +0040 Tips Received A 1A(c) 12 N 

 +0045 Tips Reported A 1A(d) 12 N 

 0050 Employer's Name B 1B(a) 47 AN 

 0055 Employer ID Number B 1B(b) 9 N 

 0060 Tips Received B 1B(c) 12 N 

 0065 Tips Reported B 1B(d) 12 N 

 0070 Employer's Name C 1C(a) 47 AN 

 0075 Employer ID Number C 1C(b) 9 N 

 0080 Tips Received C 1C(c) 12 N 

 0085 Tips Reported C 1C(d) 12 N 

 0090 Employer's Name D 1D(a) 47 AN 

 0095 Employer ID Number D 1D(b) 9 N 

Publication 1346 October 1, 2011 Part 2 Page 293 

 
 FORM 4137 Social Security and Medicare Tax on ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Tips Received D 1D(c) 12 N 

 

 0105 Tips Reported D 1D(d) 12 N 

 0110 Employer's Name E 1E(a) 47 AN 

 0115 Employer ID Number E 1E(b) 9 N 

 0120 Tips Received E 1E(c) 12 N 

 0125 Tips Reported E 1E(d) 12 N 

 0160 Total Tips Received 2 12 N 

 0170 Total Tips Reported 3 12 N 

 0180 Taxable Tips 4 12 N 

 0190 Unreported Tips 5 12 N 

 0200 Line 4 minus Line 5 6 12 N 

 0210 Total Social 8 12 N 

 Security Wages and 

 Tips 

 0220 Line 7 minus Line 8 9 12 N 

 0224 Tips Subject To 10 10 "1.45%bTIPS" 

 Medicare Only 

 Literal 

 0227 Tips Subject to 10 12 N 

 Medicare Only Amount 

 0230 Unreported Tips 10 12 N 

 Subject to SST 

 0240 Social Security Tax 11 12 N 

 on Tips 

 0290 Medicare Tax on Tips 12 12 N 

 0300 F1040 Social 13 12 N 

 Security Medicare 

 Tax on Tips 

 @0310 Explanation of 6 "STMbnn" or blank 

 Unreported Tips 

 Global Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 294 

 
 FORM 4255 Recapture of Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0665" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4255bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0009 Identifying Number 9 NO ENTRY 

 *0010 Property Desc. (1) A 56 AN or "STMbnn" 

 +0020 Original Rate (1) 1A 6 R 

 *+0023 Cost or Other Basis 2A 12 N or "STMbnn" 

 (1) 

 +0080 Original Credit (1) 3A 12 N 

 +0084 Date Property 4A 8 DT || 

 Placed in Serv. (1) 

 +0090 Date Property 5A 8 DT || 

 Qualification (1) 

 +0100 Number of Full yrs 6A 2 N, "00", or blank 

 between dates (1) 

 +0110 Recapture 7A 6 R 

 Percentage (1) 

 +0120 Tentative Recap. 8A 12 N 

 Tax (1) 

 0130 Property Desc. (2) B 56 AN 

 0140 Original Rate (2) 1B 6 R 

 0143 Cost or Other Basis 2B 12 N 

 (2) 

 

Publication 1346 October 1, 2011 Part 2 Page 295 

 
 FORM 4255 Recapture of Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Original Credit (2) 3B 12 N 

 

 0204 Date Property 4B 8 DT || 

 Placed in Serv. (2) 

 0210 Date Property 5B 8 DT || 

 Qualification (2) 

 0220 Number of Full yrs 6B 2 'See 1st Occ.' 

 between dates (2) 

 0230 Recapture 7B 6 R 

 Percentage (2) 

 0240 Tentative Recap. 8B 12 N 

 Tax (2) 

 0250 Property Desc. (3) C 56 AN 

 0260 Original Rate (3) 1C 6 R 

 0263 Cost or Other Basis 2C 12 N 

 (3) 

 0320 Original Credit (3) 3C 12 N 

 0324 Date Property 4C 8 DT || 

 Placed in Serv. (3) 

 0330 Date Property 5C 8 DT || 

 Qualification (3) 

 0340 Number of Full yrs 6C 2 'See 1st Occ.' 

 between dates (3) 

 0350 Recapture 7C 6 R 

 Percentage (3) 

 0360 Tentative Recap. 8C 12 N 

 Tax (3) 

 0370 Property Desc. (4) D 56 AN 

 0380 Original Rate (4) 1D 6 R 

 0383 Cost or Other Basis 2D 12 N 

 (4) 

 0440 Original Credit (4) 3D 12 N 

 0444 Date Property 4D 8 DT || 

 Placed in Serv. (4) 

 

Publication 1346 October 1, 2011 Part 2 Page 296 

 

 
 FORM 4255 Recapture of Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0450 Date Property 5D 8 DT || 

 Qualification (4) 

 

 0460 Number of Full yrs 6D 2 'See 1st Occ.' 

 between dates (4) 

 0470 Recapture 7D 6 R 

 Percentage (4) 

 0480 Tentative Recap. 8D 12 N 

 Tax (4) 

 0483 "Tax From Attached" 9 17 "TAX FROM ATTACHED" 

 Literal or Blank 

 0486 Tax Amount 9 12 N 

 0490 Line 8 col A-D 9 12 N 

 0495 Statement Reference 10 6 Blank 

 - BMF Use Only 

 0500 Tax from Property 10 12 NO ENTRY 

 Ceasing to be At 

 Risk 

 0510 Lines 9 and 10 Total 11 12 N 

 0520 Portion of Orig. 12 12 N 

 Credit 

 --|| 

 0540 Subtract Line 12 13 12 N || 

 from Line 11 

 @0550 Recapture of 14 6 "STMbnn" or blank || 

 Qualifying 

 Therapeutic Grant 

 0560 Recapture of 14 12 N || 

 Qualifying 

 Therapeutic Grant 

 Amt 

 

 0570 Total Increase Tax 15 12 N || 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 297 

 
 

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0853" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4562bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000030 

 0008 Sect 179 Summary 1 "X" or blank 

 Form Indicator 

 0010 Activity 30 AN 

 0011 Maximum Amount 1 12 N | 

 0012 Section 179 2 12 N 

 Property Cost for 

 Current Year 

 

 0013 Threshold Cost 3 12 N | 

 0014 Section 179 4 12 N 

 Property Adjusted 

 0018 Overall Dollar 5 12 N 

 Limitation Adjusted 

 *0020 Class of Property 1 6(a)1 23 AN or "STMbnn" | 

 +0030 Cost 1 6(b)1 12 N 

 +0040 Elected Cost 1 6(c)1 12 N 

 0050 Class of Property 2 6(a)2 23 AN | 

 0060 Cost 2 6(b)2 12 N 

 0070 Elected Cost 2 6(c)2 12 N 

 0080 Listed Property 7(c) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 298 
 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0081 Section 179 8 12 N 

 Property Total 

 Elect Cost 

 

 0083 Tentative Deduction 9 12 N 

 0088 Prior Year 10 12 N 

 Carryover of 

 Disallowed Deduction 

 

 0090 Business Income 11 12 N 

 Limitation 

 0092 Section 179 Expense 12 12 N 

 Deduction 

 0094 Next Year Carryover 13 12 N 

 Amount 

 0096 Special 14 12 N 

 Depreciation 

 Allowance 

 

 @0098 Section 168(f)(1) 15 6 "STMbnn" or blank 

 Property Explanation 

 0101 Prop Subject to 15 12 N 

 Sect 168(f)(1) 

 Election 

 

 @0103 ACRS Explanation 16 6 "STMbnn" or blank 

 0105 ACRS/Other 16 12 N 

 Depreciation 

 0107 MACRS Deductions 17 12 N 

 0109 General Asset 18 1 "X" or blank 

 Account Election 

 *0111 3-Year Cost 19a(c) 12 N or "STMbnn" 

 +0113 3-Year Recovery 19a(d) 2 N 

 +0115 3-Yr Convention 19a(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0120 3-Year Method 19a(f) 7 AN 

 Figuring 

 +0130 3-Year Deduction 19a(g) 12 N 

 *0140 5-Year Cost 19b(c) 12 N or "STMbnn" 

 

 

Publication 1346 October 1, 2011 Part 2 Page 299 
 

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0150 5-Year Recovery 19b(d) 2 N 

 

 +0155 5-Yr Convention 19b(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0160 5-Yr Method Figuring 19b(f) 7 AN 

 +0170 5-Year Deduction 19b(g) 12 N 

 *0172 7-Year Cost 19c(c) 12 N or "STMbnn" 

 +0174 7-Year Recovery 19c(d) 2 N 

 +0175 7-Yr Convention 19c(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0176 7-Yr Method Figuring 19c(f) 7 AN 

 +0178 7-Year Deduction 19c(g) 12 N 

 *0180 10-Year Cost 19d(c) 12 N or "STMbnn" 

 +0190 10-Year Recovery 19d(d) 2 N 

 +0195 10-Yr Convention 19d(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0200 10-Yr Method 19d(f) 7 AN 

 Figuring 

 +0210 10-Year Deduction 19d(g) 12 N 

 *0220 15-Yr Cost 19e(c) 12 N or "STMbnn" 

 +0230 15-yr Recovery 19e(d) 2 N 

 +0235 15-Yr Convention 19e(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0240 15-Yr Method 19e(f) 7 AN 

 +0250 15-Year Deduction 19e(g) 12 N 

 *0275 20-Yr Cost 19f(c) 12 N or "STMbnn" 

 +0285 20-Yr Recovery 19f(d) 2 N 

 +0287 20-Yr Convention 19f(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0295 20-Yr Method 19f(f) 7 AN 

 +0305 20-Year Deduction 19f(g) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 300 
 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0307 25-Yr Cost 19g(c) 12 N or "STMbnn" 

 

 +0309 25-Yr Convention 19g(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0311 25-Year Deduction 19g(g) 12 N 

 *0313 Residential Rental 19h(b)1 6 Value "YYYYMM" or 

 Prop Date in "STMbnn" 

 Service 1 

 

 +0317 Residential Rental 19h(c)1 12 N 

 Prop Cost 1 

 +0333 Residential Rental 19h(g)1 12 N 

 Prop Deprec Ded 1 

 0337 Residential Rental 19h(b)2 6 Value "YYYYMM" 

 Prop Date in 

 Service 2 

 

 0343 Residential Rental 19h(c)2 12 N 

 Prop Cost 2 

 0357 Residential Rental 19h(g)2 12 N 

 Prop Deprec Ded 2 

 *0363 Nonresidential Real 19i(b)1 6 Value "YYYYMM" or 

 Prop Date in "STMbnn" 

 Service 1 

 

 +0367 Nonresidential Real 19i(c)1 12 N 

 Prop Cost 1 

 +0383 Nonresidential Real 19i(g)1 12 N 

 Prop Deprec Ded 1 

 *0387 Nonresidential Real 19i(b)2 6 Value "YYYYMM" or 

 Prop Date in "STMbnn" 

 Service 2 

 

 +0393 Nonresidential Real 19i(c)2 12 N 

 Prop Cost 2 

 +0400 Nonresidential 19i(d)2 3 N 

 Recovery 2 

 +0407 Nonresidential Real 19i(g)2 12 N 

 Prop Deprec Ded 2 

 0410 Class-Life Cost 20a(c) 12 N 

 0415 Class-Life Recovery 20a(d) 3 N 

Publication 1346 October 1, 2011 Part 2 Page 301 
 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0420 Class-Life 20a(e) 2 Values "HY", "MM" or 

 Convention "MQ" 

 

 0425 Class-Life Deduction 20a(g) 12 N 

 0430 12-Yr Cost 20b(c) 12 N 

 0435 12-Yr Convention 20b(e) 2 Values "HY", "MM" or 

 "MQ" 

 0440 12-Yr Deduction 20b(g) 12 N 

 0445 40-Yr Prop Date in 20c(b) 6 YYYYMM or blank 

 Service 

 0450 40-Yr Cost 20c(c) 12 N 

 0455 40-Yr Deduction 20c(g) 12 N 

 0497 Listed Property 21 12 N 

 0500 Total Depreciation 22 12 N 

 0505 Sec 263A Current 23 12 N 

 Year Cost 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 302 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0871" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0510 Record ID 6 "FRMbbb" 

 

 0511 Form Number 6 "4562bb" 

 0512 Page Number 5 "PG02b" 

 0513 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0514 Filler 1 blank 

 0515 Form Occurrence 7 N 

 Number 0000001 - 0000030 

 0762 Evidence - Yes 24a 1 "X" or blank 

 0764 Evidence - No 24a 1 "X" or blank 

 0766 Written - Yes 24b 1 "X" or blank 

 0768 Written - No 24b 1 "X" or blank 

 0773 SPCL Depreciation 25h 12 N 

 Allowance for 

 Qualified Listed 

 *0775 Description 1/ Over 26(a)1 9 AN or "STMbnn" 

 50% 

 +0780 Date Service 1/ 26(b)1 8 YYYYMMDD 

 Over 50% 

 +0790 Percent Use 1/ Over 26(c)1 6 R 

 50% 

 +0800 Cost or Basis 1/ 26(d)1 12 N 

 Over 50% 

 +0810 Deprec Basis 1/ 26(e)1 12 N 

 Over 50% 

 +0815 Recovery Period 1/ 26(f)1 2 N 

 Over 50% 

 +0822 Method 1/Over 50% 26(g)1 7 AN 

Publication 1346 October 1, 2011 Part 2 Page 303 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0830 Deprec Deduction 1/ 26(h)1 12 N 

 Over 50% 

 

 +0840 179 Expense 1/ Over 26(i)1 12 N 

 50% 

 0850 Description 2/ Over 26(a)2 9 AN 

 50% 

 0860 Date Service 2/ 26(b)2 8 YYYYMMDD 

 Over 50% 

 0870 Percent Use 2/ Over 26(c)2 6 R 

 50% 

 0880 Cost or Basis 2/ 26(d)2 12 N 

 Over 50% 

 0890 Deprec Basis 2/ 26(e)2 12 N 

 Over 50% 

 0895 Recovery Period 2/ 26(f)2 2 N 

 Over 50% 

 0902 Method 2/Over 50% 26(g)2 7 AN 

 0910 Deprec Deduction 2/ 26(h)2 12 N 

 Over 50% 

 0920 179 Expense 2/ Over 26(i)2 12 N 

 50% 

 0930 Description 3/ Over 26(a)3 9 AN 

 50% 

 0940 Dt Service 3/ Over 26(b)3 8 YYYYMMDD 

 50% 

 0950 Percent Use 3/ Over 26(c)3 6 R 

 50% 

 0960 Cost or Basis 3/ 26(d)3 12 N 

 Over 50% 

 0970 Deprec Basis 3/ 26(e)3 12 N 

 Over 50% 

 0975 Recovery Period 3/ 26(f)3 2 N 

 Over 50% 

 0985 Method 3/Over 50% 26(g)3 7 AN 

Publication 1346 October 1, 2011 Part 2 Page 304 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0990 Deprec Deduction 3/ 26(h)3 12 N 

 Over 50% 

 

 1000 179 Expense 3/ Over 26(i)3 12 N 

 50% 

 *1010 Description 1/ < or 27(a)1 10 AN or "STMbnn" 

 = 50% 

 +1020 Dt Service 1/ < or 27(b)1 8 YYYYMMDD 

 = 50% 

 +1030 Percent Use 1/ < or 27(c)1 6 R 

 = 50% 

 +1040 Cost or Basis 1/ < 27(d)1 12 N 

 or = 50% 

 +1050 Deprec Basis 1/ < 27(e)1 12 N 

 or = 50% 

 +1055 Recovery Period 1/ 27(f)1 2 N 

 < or = 50% 

 +1060 Convention 1/ < or 27(g)1 3 Values: "HY", "MM", 

 = 50% "MQ", "PRE" or blank 

 +1070 Deprec Deduction 1/ 27(h)1 12 N 

 < or = 50% 

 1090 Description 2/ < or 27(a)2 10 AN 

 = 50% 

 1100 Dt Service 2/ < or 27(b)2 8 YYYYMMDD 

 = 50% 

 1110 Percent Use 2/ < or 27(c)2 6 R 

 = 50% 

 1120 Cost or Basis 2/ < 27(d)2 12 N 

 or = 50% 

 1130 Deprec Basis 2/ < 27(e)2 12 N 

 or = 50% 

 1135 Recovery Period 2/ 27(f)2 2 N 

 < or = 50% 

 1140 Convention 2/ < or 27(g)2 3 Values: "HY", "MM", 

 = 50% "MQ", "PRE" or blank 

 1150 Deprec Deduction 2/ 27(h)2 12 N 

 < or = 50% 

Publication 1346 October 1, 2011 Part 2 Page 305 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1170 Description 3/ < or 27(a)3 10 AN 

 = 50% 

 

 1180 Dt Service 3/ < or 27(b)3 8 YYYYMMDD 

 = 50% 

 1190 Percent Use 3/ < or 27(c)3 6 R 

 = 50% 

 1200 Cost or Basis 3/ < 27(d)3 12 N 

 or = 50% 

 1210 Deprec Basis 3/ < 27(e)3 12 N 

 or = 50% 

 1215 Recovery Period 3/ 27(f)3 2 N 

 < or = 50% 

 1220 Convention 3/ < or 27(g)3 3 Values: "HY", "MM", 

 = 50% "MQ", "PRE" or blank 

 1230 Deprec Deduction 3/ 27(h)3 12 N 

 < or - 50% 

 1500 Total Depreciation 28(h) 12 N 

 1600 Total Sect 179 29(i) 12 N 

 Expense 

 *1620 Business Miles 1 30(a) 6 N or "STMbnn" 

 +1630 Commuting Miles 1 31(a) 6 N 

 +1640 Other Personal 32(a) 6 N 

 Miles 1 

 +1645 Total Miles 1 33(a) 6 N 

 1660 Business Miles 2 30(b) 6 N 

 1670 Commuting Miles 2 31(b) 6 N 

 1680 Other Personal 32(b) 6 N 

 Miles 2 

 1685 Total Miles 2 33(b) 6 N 

 1700 Business Miles 3 30(c) 6 N 

 1710 Commuting Miles 3 31(c) 6 N 

 1720 Other Personal 32(c) 6 N 

 Miles 3 

Publication 1346 October 1, 2011 Part 2 Page 306 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1725 Total Miles 3 33(c) 6 N 

 

 1740 Business Miles 4 30(d) 6 N 

 1750 Commuting Miles 4 31(d) 6 N 

 1760 Other Personal 32(d) 6 N 

 Miles 4 

 1765 Total Miles 4 33(d) 6 N 

 1780 Business Miles 5 30(e) 6 N 

 1790 Commuting Miles 5 31(e) 6 N 

 1800 Other Personal 32(e) 6 N 

 Miles 5 

 1805 Total Miles 5 33(e) 6 N 

 1820 Business Miles 6 30(f) 6 N 

 1830 Commuting Miles 6 31(f) 6 N 

 1840 Other Personal 32(f) 6 N 

 Miles 6 

 1845 Total Miles 6 33(f) 6 N 

 *1850 Vehicle Available 34(a) 6 "X", "STMbnn" or 

 Yes 1 blank 

 +1860 Vehicle Available 34(a) 1 "X" or blank 

 No 1 

 +1863 Primary Use by Over 35(a) 1 "X" or blank 

 5% Owner/Relative 

 Yes 1 

 +1867 Primary Use by Over 35(a) 1 "X" or blank 

 5% Owner/Relative 

 No 1 

 +1870 Another Vehicle Yes 36(a) 1 "X" or blank 

 1 

 +1880 Another Vehicle No 1 36(a) 1 "X" or blank 

 1910 Vehicle Available 34(b) 1 "X" or blank 

 Yes 2 

 1920 Vehicle Available 34(b) 1 "X" or blank 

 No 2 

Publication 1346 October 1, 2011 Part 2 Page 307 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1923 Primary Use by Over 35(b) 1 "X" or blank 

 5% Owner/Relative 

 Yes 2 

 

 1927 Primary Use by Over 35(b) 1 "X" or blank 

 5% Owner/Relative 

 No 2 

 1930 Another Vehicle Yes 36(b) 1 "X" or blank 

 2 

 1940 Another Vehicle No 2 36(b) 1 "X" or blank 

 1970 Vehicle Available 34(c) 1 "X" or blank 

 Yes 3 

 1980 Vehicle Available 34(c) 1 "X" or blank 

 No 3 

 1983 Primary Use by Over 35(c) 1 "X" or blank 

 5% Owner/Relative 

 Yes 3 

 1987 Primary Use by Over 35(c) 1 "X" or blank 

 5% Owner/Relative 

 No 3 

 1990 Another Vehicle Yes 36(c) 1 "X" or blank 

 3 

 2000 Another Vehicle No 3 36(c) 1 "X" or blank 

 2030 Vehicle Available 34(d) 1 "X" or blank 

 Yes 4 

 2040 Vehicle Available 34(d) 1 "X" or blank 

 No 4 

 2043 Primary Use by Over 35(d) 1 "X" or blank 

 5% Owner/Relative 

 Yes 4 

 2047 Primary Use by Over 35(d) 1 "X" or blank 

 5% Owner/Relative 

 No 4 

 2050 Another Vehicle Yes 36(d) 1 "X" or blank 

 4 

 2060 Another Vehicle No 4 36(d) 1 "X" or blank 

 2090 Vehicle Available 34(e) 1 "X" or blank 

 Yes 5 

Publication 1346 October 1, 2011 Part 2 Page 308 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2100 Vehicle Available 34(e) 1 "X" or blank 

 No 5 

 

 2103 Primary Use by Over 35(e) 1 "X" or blank 

 5% Owner/Relative 

 Yes 5 

 2107 Primary Use by Over 35(e) 1 "X" or blank 

 5% Owner/Relative 

 No 5 

 2110 Another Vehicle Yes 36(e) 1 "X" or blank 

 5 

 2120 Another Vehicle No 5 36(e) 1 "X" or blank 

 2150 Vehicle Available 34(f) 1 "X" or blank 

 Yes 6 

 2160 Vehicle Available 34(f) 1 "X" or blank 

 No 6 

 2163 Primary Use by Over 35(f) 1 "X" or blank 

 5% Owner/Relative 

 Yes 6 

 2167 Primary Use by Over 35(f) 1 "X" or blank 

 5% Owner/Relative 

 No 6 

 2170 Another Vehicle Yes 36(f) 1 "X" or blank 

 6 

 2180 Another Vehicle No 6 36(f) 1 "X" or blank 

 2190 Commuting Statement 37 1 "X" or blank 

 Yes 

 2200 Commuting Statement 37 1 "X" or blank 

 No 

 2210 Non-Commuting 38 1 "X" or blank 

 Statement Yes 

 2220 Non-Commuting 38 1 "X" or blank 

 Statement No 

 2230 All Personal Use Yes 39 1 "X" or blank 

 2240 All Personal Use No 39 1 "X" or blank 

 2250 More Than 5 Yes 40 1 "X" or blank 

Publication 1346 October 1, 2011 Part 2 Page 309 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2260 More Than 5 No 40 1 "X" or blank 

 

 2270 Meet Requirements 41 1 "X" or blank 

 Yes 

 2280 Meet Requirements No 41 1 "X" or blank 

 *2290 Descrip of Costs 1 42(a)1 20 AN or "STMbnn" 

 +2300 Date Amortiz. 1 42(b)1 8 YYYYMMDD 

 +2310 Amortizable Amt 1 42(c)1 12 N 

 +2320 Code Section 1 42(d)1 9 AN 

 +2330 Amortization Period 42(e)1 6 AN 

 or Percentage 1 

 +2340 Amortization 1 42(f)1 12 N 

 2350 Descrip of Costs 2 42(a)2 20 AN 

 2360 Date Amortiz. 2 42(b)2 8 YYYYMMDD 

 2370 Amortizable Amt 2 42(c)2 12 N 

 2380 Code Section 2 42(d)2 9 AN 

 2390 Amortization Period 42(e)2 6 AN 

 or Percentage 2 

 2400 Amortization 2 42(f)2 12 N 

 2410 Amortization Pre- 43 12 N 

 Current Year 

 Property 

 2420 Total Amortization 44 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 310 
 FORM 4563 Exclusion of Income For Bona Fide 

 Residents ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0716" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 Value "FRMbbb" 

 

 0001 Form Number 6 "4563bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Name of Taxpayer 35 AN 

 with Exclusion 

 0020 Taxpayer SSN 9 N 

 0030 Date Bona Fide 1 8 DT 

 Residence Began 

 0040 Date Bona Fide 8 YYYYMMDD or Blank, and 

 Residence Ended literal "CONTINUE" 

 0050 Rented Room 2 1 "X" or blank 

 0060 Rented House or 2 1 "X" or blank 

 Apartment 

 0070 Quarters Furnished 2 1 "X" or blank 

 by Employer 

 0080 Purchased Home 2 1 "X" or blank 

 0090 Family Living with 3a 1 "X" or blank 

 You - Yes 

 0100 Family Living with 3a 1 "X" or blank 

 You - No 

Publication 1346 October 1, 2011 Part 2 Page 311 

 
 FORM 4563 Exclusion of Income For Bona Fide 

 Residents ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0110 Yes - Relationship 3b 11 Values: "CHILD", 

 "FOSTERCHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", 

 "SON", "DAUGHTER", 

 "SPOUSE", "OTHER" or 

 "STMbnn" 

 

 +0120 Period 3b 25 AN 

 0130 Maintain Home 4a 1 "X" or blank 

 Outside American 

 Samoa - Yes 

 0140 Maintain Home 4a 1 "X" or blank 

 Outside American 

 Samoa - No 

 *0150 Home Address 4b 60 AN, "STMbnn" or blank 

 +0160 Home Status 4b 6 "RENTED" or blank 

 *+0170 Occupant Name 4b 35 AN, "STMbnn" or blank 

 +0180 Occupant 4b 11 Values: "CHILD", 

 Relationship "FOSTERCHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", 

 "SON", DAUGHTER", 

 "SPOUSE", "OTHER" 

 

 0190 Employer's Name 5 45 AN, Allowable Special 

 Characters are: Space 

 (), 

 less-than (<), hyphen 

 (-), 

 and ampersand (&) 

 

 0200 Employer's Address 5 70 AN, Allowable Special 

 Characters are: space 

 (), 

 slash (/), hyphen (-), 

 and literal "NONE" 

 

Publication 1346 October 1, 2011 Part 2 Page 312 

 
 FORM 4563 Exclusion of Income For Bona Fide 

 Residents ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0210 Date Left American 6a-1 8 DT or blank, "STMbnn" 

 Samoa - 1 

 

 +0220 Date Returned To 6b-1 8 DT or blank 

 American Samoa - 1 

 +0230 Number of Days 6c-1 3 "nnn" or blank 

 Absent - 1 

 +0240 Reason for Absence - 6d-1 35 AN or blank 

 1 

 0250 Date Left American 6a-2 8 DT or blank 

 Samoa - 2 

 0260 Date Returned To 6b-2 8 DT or blank 

 American Samoa - 2 

 0270 Number of Days 6c-2 3 "nnn" or blank 

 Absent - 2 

 0280 Reason for Absence - 6d-2 35 AN or blank 

 2 

 0290 Date Left American 6a-3 8 DT or blank 

 Samoa - 3 

 0300 Date Returned To 6b-3 8 DT or blank 

 American Samoa - 3 

 0310 Number of Days 6c-3 3 "nnn" or blank 

 Absent - 3 

 0320 Reason for Absence - 6d-3 35 AN or blank 

 3 

 0330 Date Left American 6a-4 8 DT or blank 

 Samoa - 4 

 0340 Date Returned to 6b-4 8 DT or blank 

 American Samoa - 4 

 0350 Number of Days 6c-4 3 "nnn" or blank 

 Absent - 4 

 0360 Reason for Absence - 6d-4 35 AN or blank 

 4 

 0370 Wages, Salaries, 7 12 N 

 Tips, etc. 

 0380 Taxable Interest 8 12 N 

Publication 1346 October 1, 2011 Part 2 Page 313 

 
 FORM 4563 Exclusion of Income For Bona Fide 

 Residents ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Ordinary Dividends 9 12 N 

 

 0400 Business Income 10 12 N 

 0410 Capital Gain 11 12 N 

 0420 Rental Real Estate, 12 12 N 

 Royalties, etc 

 0430 Farm Income 13 12 N 

 *0440 Type of Other Income 14 6 "AN", "MSA", "LTC", or 

 "STMbnn" or blank 

 +0445 Amount of Other 14 12 N 

 Income 

 0450 Total Other Income 14 12 N 

 0460 Amount Excluded 15 12 N 

 From Gross Income 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 314 

 
 FORM 4684 PAGE 1 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0759" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4684bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 *0015 Property Desc A (1) 1A 56 AN or "STMbnn" 

 +0020 Cost or Other Basis 2A 12 N 

 (1) 

 +0030 Insurance (1) 3A 12 N 

 *+0040 Gain from Casualty 4A 12 N, "STMbnn" 

 or Theft (1) or "RP 2010-36" 

 +0050 Fair Market Value 5A 12 N 

 Before Theft (1) 

 +0060 Fair Market Value 6A 12 N 

 After Theft (1) 

 +0070 Line 5 minus Line 6 7A 12 N 

 (1) 

 +0080 Smaller of Line 2 8A 12 N 

 or Line 7 (1) 

 +0090 Line 8 minus line 3 9A 12 N 

 (1) 

 0100 Property Desc B (2) 1B 56 AN 

 0110 Cost or Other Basis 2B 12 N 

 (2) 

 0120 Insurance (2) 3B 12 N 

Publication 1346 October 1, 2011 Part 2 Page 315 
 FORM 4684 PAGE 1 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Gain from Casualty 4B 12 N 

 or Theft (2) 

 

 0140 Fair Market Value 5B 12 N 

 Before Theft (2) 

 0150 Fair Market Value 6B 12 N 

 After Theft (2) 

 0160 Line 5 minus Line 6 7B 12 N 

 (2) 

 0170 Smaller of Line 2 8B 12 N 

 or Line 7 (2) 

 0180 Line 8 minus Line 3 9B 12 N 

 (2) 

 0190 Property Desc C (3) 1C 56 AN 

 0200 Cost or Other Basis 2C 12 N 

 (3) 

 0210 Insurance (3) 3C 12 N 

 0220 Gain from Casualty 4C 12 N 

 or Theft (3) 

 0230 Fair Market Value 5C 12 N 

 Before Theft (3) 

 0240 Fair Market Value 6C 12 N 

 After Theft (3) 

 0250 Line 5 minus Line 6 7C 12 N 

 (3) 

 0260 Smaller of Line 2 8C 12 N 

 or Line 7 (3) 

 0270 Line 8 minus Line 3 9C 12 N 

 (3) 

 0280 Property Desc D (4) 1D 56 AN 

 0290 Cost or Other Basis 2D 12 N 

 (4) 

 0300 Insurance (4) 3D 12 N 

 0310 Gain from Casualty 4D 12 N 

 or Theft (4) 

Publication 1346 October 1, 2011 Part 2 Page 316 
 FORM 4684 PAGE 1 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0320 Fair Market Value 5D 12 N 

 Before Theft (4) 

 

 0330 Fair Market Value 6D 12 N 

 After Theft (4) 

 0340 Line 5 minus Line 6 7D 12 N 

 (4) 

 0350 Smaller of Line 2 8D 12 N 

 or Line 7 (4) 

 0360 Line 8 minus Line 3 9D 12 N 

 (4) 

 0370 Total Casualty or 10 12 N 

 Theft Loss 

 0380 Applicable Amount 11 12 N 

 0390 Net Casualty or 12 12 N 

 Theft Loss 

 0400 Total Line 12 Amount 13 12 N 

 0410 Total Casualty or 14 12 N 

 Theft Gain 

 0420 Line 14 more than 15 12 N 

 Line 13 

 0430 Line 13 more than 16 12 N 

 Line 14 

 --| 

 --| 

 --| 

 --| 

 0456 10% of Adjusted 17 12 N | 

 Gross Income 

 

 0458 Subtract Line 17 18 12 N | 

 from Line 16 

 --| 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 317 
 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1105" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0460 Record ID 6 "FRMbbb" 

 

 0461 Form Number 6 "4684bb" 

 0462 Page Number 5 "PG02b" 

 0463 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0464 Filler 1 blank 

 0465 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0467 Revenue Procedure 1 "X" or blank 

 2009-20 Indicator 

 *0470 Property Desc A (1) 19A 56 AN or "STMbnn" | 

 +0480 Cost or Adj Basis 20A 12 N | 

 (1) 

 +0490 Insurance (1) 21A 12 N | 

 *+0500 Gain from Casualty 22A 12 N or "STMbnn" | 

 or Theft (1) 

 +0510 Fair Market Value 23A 12 N | 

 Before Theft (1) 

 +0520 Fair Market Value 24A 12 N | 

 After Theft (1) 

 +0530 Net Fair Market (1) 25A 12 N | 

 +0540 Property Basis or 26A 12 N | 

 Net Fair Market (1) 

 +0545 Form 8829 Indicator 27A 5 "F8829" or blank | 

 +0550 Net Property Loss 27A 12 N | 

 (1) 

 0560 Property Desc B (2) 19B 56 AN | 

Publication 1346 October 1, 2011 Part 2 Page 318 
 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0570 Cost or Adj Basis 20B 12 N | 

 (2) 

 

 0580 Insurance (2) 21B 12 N | 

 0590 Gain from Casualty 22B 12 N | 

 or Theft (2) 

 0600 Fair Market Value 23B 12 N | 

 Before Theft (2) 

 0610 Fair Market Value 24B 12 N | 

 After Theft (2) 

 0620 Net Fair Market (2) 25B 12 N | 

 0630 Property Basis or 26B 12 N | 

 Net Fair Market (2) 

 0635 Form 8829 Indicator 27B 5 "F8829" or blank | 

 0640 Net Property Loss 27B 12 N | 

 (2) 

 0650 Property Desc C (3) 19C 56 AN | 

 0660 Cost or Adj Basis 20C 12 N | 

 (3) 

 0670 Insurance (3) 21C 12 N | 

 0680 Gain from Casualty 22C 12 N | 

 or Theft (3) 

 0690 Fair Market Value 23C 12 N | 

 Before Theft (3) 

 0700 Fair Market Value 24C 12 N | 

 After Theft (3) 

 0710 Net Fair Market (3) 25C 12 N | 

 0720 Property Basis or 26C 12 N | 

 Net Fair Market (3) 

 0725 Form 8829 Indicator 27C 5 "F8829" or blank | 

 0730 Net Property Loss 27C 12 N | 

 (3) 

 0740 Property Desc D (4) 19D 56 AN | 

Publication 1346 October 1, 2011 Part 2 Page 319 
 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0750 Cost or Adj Basis 20D 12 N | 

 (4) 

 

 0760 Insurance (4) 21D 12 N | 

 0770 Gain from Casualty 22D 12 N | 

 or Theft (4) 

 0780 Fair Market Value 23D 12 N | 

 Before Theft (4) 

 0790 Fair Market Value 24D 12 N | 

 After Theft (4) 

 0800 Net Fair Market (4) 25D 12 N | 

 0810 Property Basis or 26D 12 N | 

 Net Fair Market (4) 

 0815 Form 8829 Indicator 27D 5 "F8829" or blank | 

 0820 Net Property Loss 27D 12 N | 

 (4) 

 @0825 Casualties 27 6 "STMbnn" or blank | 

 Computation 

 0830 Total Casualty or 28 12 N | 

 Theft Loss 

 *0840 Short - Casualty or 29(a) 25 AN or "STMbnn" | 

 Theft Desc (1) 

 +0850 Short - Trade or 29(b)(i) 12 N | 

 Rental Property (1) 

 +0860 Short - Income 29(b)(ii) 12 N | 

 Producing Property 

 (1) 

 +0870 Short - Gains from 29(c) 12 N | 

 Casualties or 

 Thefts (1) 

 0880 Short - Casualty or 29(a) 25 AN | 

 Theft Desc (2) 

 0890 Short - Trade or 29(b)(i) 12 N | 

 Rental Property (2) 

 0900 Short - Income 29(b)(ii) 12 N | 

 Producing Property 

 (2) 

 

 

Publication 1346 October 1, 2011 Part 2 Page 320 
 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0910 Short - Gains from 29(c) 12 N | 

 Casualties or 

 Thefts (2) 

 

 0920 Short - Totals 30(b)(i) 12 N | 

 Trade, Business 

 0930 Short - Totals 30(b)(ii) 12 N | 

 Income Producing 

 Property 

 0940 Short - Totals 30(c) 12 N | 

 Gains from 

 Casualties or Thefts 

 0948 PAL Indicator 31(c) 3 "PAL" or blank | 

 0950 Net Gain or (Loss) 31(c) 12 N | 

 0958 PAL Indicator 32(c) 3 "PAL" or blank | 

 0960 Amount on Line 32(c) 12 N | 

 30(b)(ii) 

 0970 Casualty or Theft 33(c) 12 N | 

 Gains from F4797 

 *0980 Long - Casualty or 34(a) 25 AN or "STMbnn" | 

 Theft Desc (1) 

 +0990 Long - Trade Rental 34(b)(i) 12 N | 

 Property (1) 

 +1000 Long - Income 34(b)(ii) 12 N | 

 Producing Property 

 (1) 

 +1010 Long - Gains from 34(c) 12 N | 

 Casualties or 

 Thefts(1) 

 1020 Long - Casualty or 34(a) 25 AN | 

 Theft Desc (2) 

 1030 Long - Trade Rental 34(b)(i) 12 N | 

 Property (2) 

 1040 Long - Income 34(b)(ii) 12 N | 

 Producing Property 

 (2) 

Publication 1346 October 1, 2011 Part 2 Page 321 
 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1050 Long - Gains from 34(c) 12 N | 

 Casualties or 

 Thefts (2) 

 

 1060 Long - Total Losses 35(b)(i) 12 N | 

 Trade, Business 

 1070 Long - Total Losses 35(b)(ii) 12 N | 

 Income Producing 

 Property 

 1080 Long - Total Gains 36 12 N | 

 1090 Add Line 35 Amounts 37 12 N | 

 Cols (b)(i) and 

 (b)(ii) 

 1098 PAL Indicator 38(a) 3 "PAL" or blank | 

 1100 Net Gain or (Loss) 38(a) 12 N | 

 1108 PAL Indicator 38(b) 3 "PAL" or blank | 

 1110 Line 35 Amount Col 38(b) 12 N | 

 (b)(ii) 

 1115 PAL Indicator 39 3 "PAL" or blank | 

 1120 Loss Equal to or 39 12 N | 

 Smaller than Gain 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 322 
 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1402" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4797bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0030 Current Year Gross 1 12 N 

 Proceeds 

 *0040 Property Desc 1 2a(1) 80 AN or "STMbnn" 

 *+0050 Date Acquired 1 2b(1) 8 YYYYMMDD or "INHERIT" 

 or "STMbnn" or blank 

 +0060 Date Sold 1 2c(1) 8 YYYYMMDD 

 +0070 Gross Sales Price 1 2d(1) 12 N or "LIKE-KIND" 

 +0080 Depreciation Allwd 1 2e(1) 12 N 

 +0090 Cost/Other Basis 1 2f(1) 12 N 

 +0095 Property Gain/Loss 1 2g(1) 12 N 

 0120 Property Desc 2 2a(2) 80 AN 

 0130 Date Acquired 2 2b(2) 8 YYYYMMDD or "INHERIT" 

 or blank 

 0140 Date Sold 2 2c(2) 8 YYYYMMDD 

 0150 Gross Sales Price 2 2d(2) 12 N or "LIKE-KIND" 

 0160 Depreciation Allwd 2 2e(2) 12 N 

 0170 Cost/Other Basis 2 2f(2) 12 N 

 0175 Property Gain/Loss 2 2g(2) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 323 

 
 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Property Desc 3 2a(3) 80 AN 

 

 0210 Date Acquired 3 2b(3) 8 YYYYMMDD or "INHERIT" 

 or blank 

 0220 Date Sold 3 2c(3) 8 YYYYMMDD 

 0230 Gross Sales Price 3 2d(3) 12 N or "LIKE-KIND" 

 0240 Depreciation Allwd 3 2e(3) 12 N 

 0250 Cost/Other Basis 3 2f(3) 12 N 

 0255 Property Gain/Loss 3 2g(3) 12 N 

 0280 Property Desc 4 2a(4) 80 AN 

 0290 Date Acquired 4 2b(4) 8 YYYYMMDD or "INHERIT" 

 or blank 

 0300 Date Sold 4 2c(4) 8 YYYYMMDD 

 0310 Gross Sales Price 4 2d(4) 12 N or "LIKE-KIND" 

 0320 Depreciation Allwd 4 2e(4) 12 N 

 0330 Cost/Other Basis 4 2f(4) 12 N 

 0335 Property Gain/Loss 4 2g(4) 12 N 

 0440 Gain/Loss (Form 3(g) 12 N 

 4684 Sec B Gain) 

 0450 Gain/Loss (Form 4(g) 12 N 

 6252 Sec 1231) 

 0456 Gain/Loss (Form 5(g) 12 N or blank 

 8824 Sec 1231) 

 0461 Gain from Part III 6(g) 12 N 

 0482 Tot Property Gain/ 7(g) 12 N 

 Loss 

 0500 Nonrecaptured Net 8(g) 12 N 

 Sec 1231 Prior Year 

 Losses 

 0511 Tot Gain/Loss (Sec 9(g) 12 N 

 1231 Recapture) 

 *0520 Property Held Desc 1 10a(1) 80 AN or "STMbnn" 

Publication 1346 October 1, 2011 Part 2 Page 324 

 
 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+0530 Date Acquired 1 10b(1) 8 YYYYMMDD or "INHERIT" 

 or "STMbnn" or blank 

 

 +0540 Date Sold 1 10c(1) 8 YYYYMMDD 

 +0550 Gross Sales Price 1 10d(1) 12 N 

 +0560 Depreciation Allwd 1 10e(1) 12 N 

 +0570 Cost/Other Basis 1 10f(1) 12 N 

 +0575 Property Held Gain/ 10g(1) 12 N 

 Loss 1 

 0600 Property Held Desc 2 10a(2) 80 AN 

 0610 Date Acquired 2 10b(2) 8 YYYYMMDD or "INHERIT" 

 or blank 

 0620 Date Sold 2 10c(2) 8 YYYYMMDD 

 0630 Gross Sales Price 2 10d(2) 12 N 

 0640 Depreciation Allwd 2 10e(2) 12 N 

 0650 Cost/Other Basis 2 10f(2) 12 N 

 0655 Property Held Gain/ 10g(2) 12 N 

 Loss 2 

 0680 Property Held Desc 3 10a(3) 80 AN 

 0690 Date Acquired 3 10b(3) 8 YYYYMMDD or "INHERIT" 

 or blank 

 0700 Date Sold 3 10c(3) 8 YYYYMMDD 

 0710 Gross Sales Price 3 10d(3) 12 N 

 0720 Depreciation Allwd 3 10e(3) 12 N 

 0730 Cost/Other Basis 3 10f(3) 12 

 N 

 0735 Property Held Gain/ 10g(3) 12 N 

 Loss 3 

 

 0760 Property Held Desc 4 10a(4) 80 AN 

 0770 Date Acquired 4 10b(4) 8 YYYYMMDD or "INHERIT" 

 or blank 

 0780 Date Sold 4 10c(4) 8 YYYYMMDD 

Publication 1346 October 1, 2011 Part 2 Page 325 
 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0790 Gross Sales Price 4 10d(4) 12 N 

 

 0800 Depreciation Allwd 4 10e(4) 12 N 

 0810 Cost/Other Basis 4 10f(4) 12 

 N 

 0815 Property Held Gain/ 10g(4) 12 N 

 Loss 4 

 

 0925 Total Ordinary Loss 11(g) 12 N 

 0930 Total Property Gain 12(g) 12 N 

 or Nonrecap Loss 

 Part I 

 0940 Gain from Part III 13(g) 12 N 

 Summary 

 0948 PAL Indicator 14 3 "PAL" or blank 

 0955 Net Gain/Loss from 14(g) 12 N 

 Form 4684 

 0970 Ordinary Gain from 15(g) 12 N 

 Form 6252 

 0974 Form 8824 Ordinary 16(g) 12 N or blank 

 Gain/Loss for 

 Entire Yr 

 1005 Combine Lines 10 17 12 N 

 through 16 

 1020 Form 4684 Loss 18a 12 N 

 1030 Redetermined Gain/ 18b 12 N 

 Loss 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 326 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1543" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1040 Record ID 6 "FRMbbb" 

 

 1041 Form Number 6 "4797bb" 

 1042 Page Number 5 "PG02b" 

 1043 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1044 Filler 1 blank 

 1045 Form Occurrence 7 N 

 Number 0000001 

 *1050 Property 19(A) 80 AN or "STMbnn" 

 Description (1) 

 *+1060 Date Acquired (1) 19(A) 8 YYYYMMDD or "STMbnn" 

 +1070 Date Sold (1) 19(A) 8 YYYYMMDD 

 +1080 Gross Sales Price 20(A) 12 N 

 (1) 

 +1090 Cost Or Other Basis 21(A) 12 N 

 Plus Exp of Sale (1) 

 +1100 Depreciation 22(A) 12 N 

 Allowed (1) 

 +1110 Adjusted Basis (1) 23(A) 12 N 

 +1120 Total Gain (1) 24(A) 12 N 

 1130 Property 19(B) 80 AN 

 Description (2) 

 1140 Date Acquired (2) 19(B) 8 YYYYMMDD 

 1150 Date Sold (2) 19(B) 8 YYYYMMDD 

 1160 Gross Sales Price 20(B) 12 N 

 (2) 

 1170 Cost Or Other Basis 21(B) 12 N 

 Plus Exp of Sale (2) 

 

Publication 1346 October 1, 2011 Part 2 Page 327 

 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1180 Depreciation 22(B) 12 N 

 Allowed (2) 

 

 1190 Adjusted Basis (2) 23(B) 12 N 

 1200 Total Gain (2) 24(B) 12 N 

 1210 Property 19(C) 80 AN 

 Description (3) 

 1220 Date Acquired (3) 19(C) 8 YYYYMMDD 

 1230 Date Sold (3) 19(C) 8 YYYYMMDD 

 1240 Gross Sales Price 20(C) 12 N 

 (3) 

 1250 Cost Or Other Basis 21(C) 12 N 

 Plus Exp of Sale (3) 

 1260 Depreciation 22(C) 12 N 

 Allowed (3) 

 1270 Adjusted Basis (3) 23(C) 12 N 

 1280 Total Gain (3) 24(C) 12 N 

 1290 Property 19(D) 80 AN 

 Description (4) 

 1300 Date Acquired (4) 19(D) 8 YYYYMMDD 

 1310 Date Sold (4) 19(D) 8 YYYYMMDD 

 1320 Gross Sales Price 20(D) 12 N 

 (4) 

 1330 Cost Or Other Basis 21(D) 12 N 

 Plus Exp of Sale (4) 

 1340 Depreciation 22(D) 12 N 

 Allowed (4) 

 1350 Adjusted Basis (4) 23(D) 12 N 

 1360 Total Gain (4) 24(D) 12 N 

 *1370 Depreciation For 25a (A) 12 N or "STMbnn" 

 Property (1) 

 +1380 Section 1245 25b (A) 12 N 

 Property Accepted 

 Amount (1) 

 

Publication 1346 October 1, 2011 Part 2 Page 328 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1390 Depreciation For 25a (B) 12 N 

 Property (2) 

 

 1400 Section 1245 25b (B) 12 N 

 Property Accepted 

 Amount (2) 

 1410 Depreciation For 25a (C) 12 N 

 Property (3) 

 1420 Section 1245 25b (C) 12 N 

 Property Accepted 

 Amount (3) 

 1430 Depreciation For 25a (D) 12 N 

 Property (4) 

 1440 Section 1245 25b (D) 12 N 

 Property Accepted 

 Amount (4) 

 *1450 Additional 26a (A) 12 N or "STMbnn" 

 Depreciation After 

 12/31/75 (1) 

 +1460 Applicable Pcntg 26b (A) 12 N 

 Amt (1) 

 +1470 Gain Less 26c (A) 12 N 

 Depreciation After 

 12/31/75 (1) 

 +1480 Additional Deprec 26d (A) 12 N 

 Aft 12/31/69, Bef 1/ 

 1/76 (1) 

 *+1490 Applicable Pcntg 26e (A) 12 N or "STMbnn" 

 Amt (1) 

 +1500 Section 291 Amount 26f (A) 12 NO ENTRY 

 (1) 

 +1510 Itemized 26g (A) 12 N 

 Depreciation (1) 

 1520 Additional 26a (B) 12 N 

 Depreciation After 

 12/31/75 (2) 

 1530 Applicable Pcntg 26b (B) 12 N 

 Amt (2) 

Publication 1346 October 1, 2011 Part 2 Page 329 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1540 Gain Less 26c (B) 12 N 

 Depreciation After 

 12/31/75 (2) 

 

 1550 Additional Deprec 26d (B) 12 N 

 Aft 12/31/69, Bef 1/ 

 1/76 (2) 

 1560 Applicable Pcntg 26e (B) 12 N 

 Amt (2) 

 1570 Section 291 Amount 26f (B) 12 NO ENTRY 

 (2) 

 1580 Itemized 26g (B) 12 N 

 Depreciation (2) 

 1590 Additional 26a (C) 12 N 

 Depreciation After 

 12/31/75 (3) 

 1600 Applicable Pcntg 26b (C) 12 N 

 Amt (3) 

 1610 Gain Less 26c (C) 12 N 

 Depreciation After 

 12/31/75 (3) 

 1620 Additional Deprec 26d (C) 12 N 

 Aft 12/31/69, Bef 1/ 

 1/75 (3) 

 1630 Applicable Pcntg 26e (C) 12 N 

 Amt (3) 

 1640 Section 291 Amount 26f (C) 12 NO ENTRY 

 (3) 

 1650 Itemized 26g (C) 12 N 

 Depreciation (3) 

 1660 Additional 26a (D) 12 N 

 Depreciation After 

 12/31/75 (4) 

 1670 Applicable Pcntg 26b (D) 12 N 

 Amt (4) 

 1680 Gain Less 26c (D) 12 N 

 Depreciation After 

 12/31/75 (4) 

Publication 1346 October 1, 2011 Part 2 Page 330 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1690 Additional Deprec 26d (D) 12 N 

 Aft 12/31/69, Bef 1/ 

 1/75 (4) 

 

 1700 Applicable Pctng 26e (D) 12 N 

 Amt (4) 

 1710 Section 291 Amount 26f (D) 12 NO ENTRY 

 (4) 

 1720 Itemized 26g (D) 12 N 

 Depreciation (4) 

 *1730 Soil Water Land 27a (A) 12 N or "STMbnn" 

 Clearing Exp (1) 

 +1740 Applicable Pcntg 27b (A) 12 N 

 Amt (1) 

 +1750 Smaller of Total 27c (A) 12 N 

 Gain or Applicable 

 Pcntg (1) 

 1760 Soil Water Land 27a (B) 12 N 

 Clearing Exp (2) 

 1770 Applicable Pcntg 27b (B) 12 N 

 Amt (2) 

 1780 Smaller of Total 27c (B) 12 N 

 Gain or Applicable 

 Pcntg (2) 

 1790 Soil Water Land 27a (C) 12 N 

 Clearing Exp (3) 

 1800 Applicable Pcntg 27b (C) 12 N 

 Amt (3) 

 1810 Smaller of Total 27c (C) 12 N 

 Gain or Applicable 

 Pcntg (3) 

 1820 Soil Water Land 27a (D) 12 N 

 Clearing Exp (4) 

 1830 Applicable Pcntg 27b (D) 12 N 

 Amt (4) 

 1840 Smaller of Total 27c (D) 12 N 

 Gain or Applicable 

 Pcntg (4) 

 

Publication 1346 October 1, 2011 Part 2 Page 331 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *1850 Intangible Drilling 28a (A) 12 N or "STMbnn" 

 & Devlpmt Costs (1) 

 

 +1860 Smaller of Total 28b (A) 12 N 

 Gain or Intangible 

 (1) 

 1870 Intangible Drilling 28a (B) 12 N 

 & Devlpmt Costs (2) 

 1880 Smaller of Total 28b (B) 12 N 

 Gain or Intangible 

 (2) 

 1890 Intangible Drilling 28a (C) 12 N 

 & Devlpmt Cost (3) 

 1900 Smaller of Total 28b (C) 12 N 

 Gain or Intangible 

 (3) 

 1910 Intangible Drilling 28a (D) 12 N 

 & Devlpmt Costs (4) 

 1920 Smaller of Total 28b (D) 12 N 

 Gain or Intangible 

 (4) 

 *1930 Applicable Pcntg 29a (A) 12 N or "STMbnn" 

 Excluded From 

 Income (1) 

 +1940 Smaller Tot Gain/ 29b (A) 12 N 

 Applicable Excluded 

 from Inc (1) 

 1950 Applicable Pcntg 29a (B) 12 N 

 Excluded From 

 Income (2) 

 1960 Smaller Tot Gain/ 29b (B) 12 N 

 Applicable Excluded 

 from Inc (2) 

 1970 Applicable Pcntg 29a (C) 12 N 

 Excluded From 

 Income (3) 

 1980 Smaller Tot Gain/ 29b (C) 12 N 

 Applicable Excluded 

 from Inc (3) 

Publication 1346 October 1, 2011 Part 2 Page 332 

 
 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1990 Applicable Pcntg 29a (D) 12 N 

 Excluded From 

 Income (4) 

 

 2000 Smaller Tot Gain/ 29b (D) 12 N 

 Applicable Excluded 

 from Inc (4) 

 2010 Total Gains For All 30 12 N 

 Properties 

 2020 Part III Exclusions 31 12 N 

 2030 Part III Net Gains 32 12 N or "NA" 

 *2070 Sect 179 Expense Ded 33a 12 N or "STMbnn" 

 +2080 Sect 280F Rcvry Ded 33b 12 N 

 2090 Sect 179 34a 12 N 

 Depreciation or 

 Recovery Deduction 

 2100 Sect 280F 34b 12 N 

 Depreciation or 

 Recovery Deduction 

 2110 Sect 179 Recapture 35a 12 N 

 Amount 

 2120 Sect 280F Recapture 35b 12 N 

 Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 333 
 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0755" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4835bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0010 EIN 9 N or blank 

 0030 Farm Participation- A 1 "X" or blank 

 Yes 

 0035 Farm Participation- A 1 "X" or blank 

 No 

 0050 Income Production 1 12 N 

 of Livestock 

 0060 Total Coop 2a 12 N 

 Distribution 

 0075 Taxable Amount 2b 12 N 

 0090 Agricultural 3a 12 N 

 Program Payments 

 0095 Taxable Amount 3b 12 N 

 @0100 Commodity Credit 4a 6 "STMbnn" or blank 

 Loans Explan 

 0110 Commodity Credit 4a 12 N 

 Loans Amt 

 0112 Commodity Credit 4b 12 N 

 Loans Forfeited 

 0115 Taxable Amount 4c 12 N 

Publication 1346 October 1, 2011 Part 2 Page 334 
 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Crop Insur Proceeds 5a 12 N 

 Amt 

 

 0122 Taxable Amount 5b 12 N 

 @0123 Election to Def 5c 6 "STMbnn" or blank 

 Explanation 

 0124 Election to Defer 5c 1 "X" or blank 

 Ind 

 0126 Deferred Amount 5d 12 N 

 0140 Other Income, Fed & 6 12 N 

 State Tax Cr 

 0150 Gross Farm Rents 7 12 N 

 0165 Car and Truck 8 12 N 

 Expense 

 0170 Chemicals 9 12 N 

 0180 Conservation 10 12 N 

 Expenses 

 0185 Custom Hire 11 12 N 

 (Machine Work) 

 0190 Depreciation/Sec. 12 12 N 

 179 Expense 

 Deduction 

 0200 Employee Benefit 13 12 N 

 Program 

 0210 Feed Purchased 14 12 N 

 0220 Fertilizer and lime 15 12 N 

 0230 Freight, Trucking 16 12 N 

 0240 Gasoline, fuel oil 17 12 N 

 0250 Insurance 18 12 N 

 @0255 Form 1098 19a 6 "STMbnn" or blank 

 Explanation 

 0260 Mortgage Interest 19a 12 N 

 Paid 

 @0265 1098 Name/Address 6 "STMbnn" or blank 

Publication 1346 October 1, 2011 Part 2 Page 335 
 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0270 Other Interest 19b 12 N 

 

 0280 Labor Hired 20 12 N 

 0320 Pension/ Profit- 21 12 N 

 sharing Plans 

 0330 Rent or Lease 22a 12 N 

 Deduction Machinery/ 

 Equipment 

 0335 Rent or Lease 22b 12 N 

 Deduction Farm/ 

 Pasture/Animals 

 0340 Repairs, Maintenance 23 12 N 

 0350 Seeds, Plants 24 12 N 

 Purchased 

 0370 Storage, Warehousing 25 12 N 

 0380 Supplies Purchased 26 12 N 

 0390 Taxes 27 12 N 

 0400 Utilities 28 12 N 

 0410 Veterinary Fees 29 12 N 

 Medicine Breeding 

 *0420 Other Expenses Desc 30a 15 AN or "STMbnn" 

 a 

 +0430 Other Expense 30a 12 N 

 Amount a 

 0440 Other Expenses Desc 30b 15 AN 

 b 

 0450 Other Expense 30b 12 N 

 Amount b 

 0460 Other Expenses Desc 30c 15 AN 

 c 

 0470 Other Expense 30c 12 N 

 Amount c 

 0480 Other Expenses Desc 30d 15 AN 

 d 

Publication 1346 October 1, 2011 Part 2 Page 336 
 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0490 Other Expense 30d 12 N 

 Amount d 

 

 0500 Other Expenses Desc 30e 15 AN 

 e 

 0510 Other Expense 30e 12 N 

 Amount e 

 0511 Other Expenses Desc 30f 15 AN 

 f 

 0512 Other Expense 30f 12 N 

 Amount f 

 0513 Other Expenses Desc 30g 15 AN 

 g 

 0514 Other Expense 30g 12 N 

 Amount g 

 0600 Deductions from 31 12 N 

 Part II (Total 

 Expenses) 

 0605 PAL Indicator 32 3 "PAL" or blank 

 0610 Net Farm Rent Profit 32 12 N 

 0612 Subsidy Received Yes 33 1 "X" or blank | 

 0614 Subsidy Received No 33 1 "X" or blank | 

 0615 All is At Risk Ind 34a 1 "X" or blank | 

 0620 Some is Not at Risk 34b 1 "X" or blank | 

 0630 Net Farm Rent (Loss) 34c 12 N | 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 337 
 FORM 4952 Investment Interest Expense Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0239" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4952bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Investment Interest 1 12 N 

 Expense 

 0020 Carryover 2 12 N 

 Disallowed Interest 

 Expense 

 0030 Total Investment 3 12 N 

 Interest 

 0032 Investment Property 4a 12 N 

 Gross Income 

 0070 Qualified Dividends 4b 12 N 

 0080 Subtract Line 4b 4c 12 N 

 from Line 4a 

 0090 Disposed Net Gain 4d 12 N 

 0100 Disposed Net 4e 12 N 

 Capital Gain 

 0102 Election Literal 4e 4 "ELEC" or blank 

 0104 Election Literal 4e 12 N 

 Amount 

 0110 Subtract Line 4e 4f 12 N 

 from Line 4d 

Publication 1346 October 1, 2011 Part 2 Page 338 
 FORM 4952 Investment Interest Expense Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Investment Capital 4g 12 N 

 Gain 

 

 0130 Investment Income 4h 12 N 

 0140 Investment Expenses 5 12 N 

 0150 Net Investment 6 12 N 

 Income 

 0160 Carry Forward 7 12 N 

 Disallowed Interest 

 Expense 

 0170 Investment Interest 8 12 N 

 Expense Deduction 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 339 
 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0827" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4970bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Name of Person A 35 A, hyphen (-), less 

 Subject to Trust Tax than (<), or blank 

 0020 SSN of Person B 9 N 

 Subject to Trust Tax 

 0030 Name of Trust C 35 AN 

 0040 Street Address C 35 AN 

 0050 City/State/Zip C 33 AN 

 0060 Employer D 9 N 

 Identification 

 Number 

 0070 Domestic Indicator E 1 "X" or blank 

 0080 Foreign Indicator E 1 "X" or blank 

 0090 Beneficiary Date of F 8 DT 

 Birth 

 0100 Number of Trust G 2 N 

 Distributions 

 0110 Prior Years Dist. 1 12 N 

 Amt. 

 0120 Pre-Born/21 Dist. 2 12 N 

 Amt. 

Publication 1346 October 1, 2011 Part 2 Page 340 
 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Net Distribution 3 12 N 

 Amount 

 

 0140 Net Amount Tax 4 12 N 

 0150 Total Amount 5 12 N 

 0160 Tax Exempt Interest 6 12 N 

 0170 Taxable Amount 7 12 N 

 0180 Number of Dist. 8 2 N 

 Years 

 0190 Annual Average of 9 12 N 

 Dist. Amount 

 0200 Quarter Average of 10 12 N 

 Dist. Amount 

 0210 Number of Accounted 11 2 N 

 Earlier Years 

 0220 Recomputing Average 12 12 N 

 0230 Prior Year Pre- 13a 12 N 

 Dist. Taxable 

 Income (a) 

 0240 Prior Year Pre- 13b 12 N 

 Dist. Taxable 

 Income (b) 

 0250 Prior Year Pre- 13c 12 N 

 Dist. Taxable 

 Income (c) 

 0260 Prior Year Pre- 13d 12 N 

 Dist. Taxable 

 Income (d) 

 0270 Prior Year Pre- 13e 12 N 

 Dist. Taxable 

 Income (e) 

 0280 Mid Year Digits (a) Part 2(a)2 4 N 

 0290 Mid Year Pre-Dist. 14a 12 N 

 Taxable Income (a) 

 0300 Recomputing Average 15a 12 N 

 Repeated (a) 

Publication 1346 October 1, 2011 Part 2 Page 341 
 

 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0310 Recomputed Income 16a 12 N 

 (a) 

 

 0320 Income Tax (a) 17a 12 N 

 0330 Pre-Credit Tax (a) 18a 12 N 

 0340 Additional Tax (a) 19a 12 N 

 0350 Tax Credit (a) 20a 12 N 

 0360 Net Tax (a) 21a 12 N 

 0370 Alternative Min. 22a 12 N 

 Tax Adjustment (a) 

 0380 Adjusted Net Tax (a) 23a 12 N 

 0390 Mid Year Digits (b) Part 2(b) 4 N 

 0400 Mid Year Pre-Dist. 14b 12 N 

 Taxable Income (b) 

 0410 Recomputing Average 15b 12 N 

 Repeated (b) 

 0420 Recomputed Income 16b 12 N 

 (b) 

 0430 Income Tax (b) 17b 12 N 

 0440 Pre-Credit Tax (b) 18b 12 N 

 0450 Additional Tax (b) 19b 12 N 

 0460 Tax Credit (b) 20b 12 N 

 0470 Net Tax (b) 21b 12 N 

 0480 Alternative Min. 22b 12 N 

 Tax Adjustment (b) 

 0490 Adjusted Net Tax (b) 23b 12 N 

 0500 Mid Year Digits (c) Part 2(c) 4 N 

 0510 Mid Year Pre-Dist. 14c 12 N 

 Taxable Income (c) 

 0520 Recomputing Average 15c 12 N 

 Repeated (c) 

Publication 1346 October 1, 2011 Part 2 Page 342 
 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0530 Recomputed Income 16c 12 N 

 (c) 

 

 0540 Income Tax (c) 17c 12 N 

 0550 Pre-Credit Tax (c) 18c 12 N 

 0560 Additional Tax (c) 19c 12 N 

 0570 Tax Credit (c) 20c 12 N 

 0580 Net Tax (c) 21c 12 N 

 0590 Alternative Min. 22c 12 N 

 Tax Adjustment (c) 

 0600 Adjusted Net Tax (c) 23c 12 N 

 0610 Adjusted Tax 24 12 N 

 0620 Average Adjusted Tax 25 12 N 

 0630 Accountable Early 26 12 N 

 Years Total 

 0640 Net Amount Tax 27 12 N 

 Repeated 

 0670 Accumulation Dist. 28 12 N 

 Attributable Tax 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 343 
 FORM 4972 Tax on Lump-Sum Distributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0426" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4972bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Recipient Name 35 AN 

 0020 Recipient SSN 9 N 

 0024 Distribution of 1 1 "X" or blank 

 Qualified Plan Yes 

 Box 

 0026 Distribution of 1 1 "X" or blank 

 Qualified Plan No 

 Box 

 0030 Rollover Yes Box 2 1 "X" or blank 

 0040 Rollover No Box 2 1 "X" or blank 

 0042 Beneficiary of Qual 3 1 "X" or blank 

 Participant Yes Box 

 0044 Beneficiary of Qual 3 1 "X" or blank 

 Participant No Box 

 0084 Qual Age - Five Yr 4 1 "X" or blank 

 Member Yes Box 

 0086 Qual Age - Five Yr 4 1 "X" or blank 

 Member No Box 

 0190 Prior Yr 5a 1 "X" or blank 

 Distribution Yes Box 

Publication 1346 October 1, 2011 Part 2 Page 344 
 FORM 4972 Tax on Lump-Sum Distributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Prior Yr 5a 1 "X" or blank 

 Distribution No Box 

 

 0201 Beneficiary 5b 1 "X" or blank 

 Distribution Yes Box 

 0202 Beneficiary 5b 1 "X" or blank 

 Distribution No Box 

 0204 NUA Literal 6 3 "NUA" or blank 

 0206 NUA Worksheet Amount 6 12 N 

 0210 Form 1099R Capital 6 12 N 

 Gain 

 0220 Capital Gain 7 12 N 

 Election 

 0230 NUA Literal 8 3 "NUA" or blank 

 0235 NUA Included Amt. 8 12 N 

 0240 Ordinary Income 8 12 N 

 0250 Death Benefit 9 12 N 

 Exclusion 

 0260 Total Taxable Amount 10 12 N 

 0270 Actuarial Value 11 12 N 

 0280 Adjusted Total 12 12 N 

 Taxable Amount 

 0290 50% of Adjusted 13 12 N 

 Taxable Amount 

 0300 Net Adjusted 14 12 N 

 Taxable Amount 

 0310 20% of Net Adjusted 15 12 N 

 Taxable Amt 

 0320 Minimum 16 12 N 

 Distribution 

 Allowance 

 0330 Allowable Taxable 17 12 N 

 Amount 

 0340 Federal Estate Tax 18 12 N 

Publication 1346 October 1, 2011 Part 2 Page 345 
 FORM 4972 Tax on Lump-Sum Distributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0350 Net Taxable Amount 19 12 N 

 

 0351 Actuarial/Adjusted 20 6 R 

 Taxable Amt Ratio 

 0352 Percentage of 21 12 N 

 Minimum 

 Distribution 

 Allowance 

 

 0353 Adjusted Actuarial 22 12 N 

 Value 

 0605 10 Yr Method 23 12 N 

 Taxable Amt 

 0610 10 Yr Method Lump 24 12 N 

 Sum Tax 

 0620 10 Yr Method 25 12 N 

 Tentative Average 

 Tax 

 0660 10 Yr Method 26 12 N 

 Taxable Adj 

 Actuarial Amt. 

 0670 10 Yr Method 27 12 N 

 Adjusted Actuarial 

 Tax 

 0680 10 Yr Method 28 12 N 

 Adjusted Average Tax 

 0690 10 Yr Method 29 12 N 

 Average Tax 

 0695 Multiple Recipient 29 3 "MRD" or blank 

 Distribution Literal 

 0705 Total Tax on Lump- 30 12 N 

 Sum Distribution 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 346 
 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0963" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5074bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0120 Wages, Salaries, 1 12 N 

 Tips (Guam) 

 0125 Wages, Salaries, 1 12 N 

 Tips (CNMI) 

 0130 Taxable Interest 2 12 N 

 (Guam) 

 0135 Taxable Interest 2 12 N 

 (CNMI) 

 0140 Ordinary Dividends 3 12 N 

 (Guam) 

 0145 Ordinary Dividends 3 12 N 

 (CNMI) 

 0150 Refunds, Credits/ 4 12 N 

 Offsets & Local Inc 

 Taxes (Guam) 

 0155 Refunds, Credits/ 4 12 N 

 Offsets & Local Inc 

 Taxes (CNMI) 

 0160 Alimony Received 5 12 N 

 (Guam) 

 0165 Alimony Received 5 12 N 

 (CNMI) 

 

Publication 1346 October 1, 2011 Part 2 Page 347 

 
 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0170 Business Income or 6 12 N 

 Loss (Guam) 

 

 0175 Business Income or 6 12 N 

 Loss (CNMI) 

 0180 Capital Gain or 7 12 N 

 Loss (Guam) 

 0185 Capital Gain or 7 12 N 

 Loss (CNMI) 

 0190 Other Gains or 8 12 N 

 Losses (Guam) 

 0195 Other Gains or 8 12 N 

 Losses (CNMI) 

 0200 IRA Distributions 9 12 N 

 (Taxable Amt) (Guam) 

 0205 IRA Distributions 9 12 N 

 (Taxable Amt) (CNMI) 

 0210 Pensions & 10 12 N 

 Annuities (Taxable 

 Amt) (Guam) 

 0215 Pensions & 10 12 N 

 Annuities (Taxable 

 Amt) (CNMI) 

 0220 Rental Real Estate, 11 12 N 

 Royalties etc. 

 (Guam) 

 0225 Rental Real Estate, 11 12 N 

 Royalties etc. 

 (CNMI) 

 0230 Farm Income or Loss 12 12 N 

 (Guam) 

 0235 Farm Income or Loss 12 12 N 

 (CNMI) 

 0240 Unemployment 13 12 N 

 Compensation (Guam) 

 0245 Unemployment 13 12 N 

 Compensation (CNMI) 

 

Publication 1346 October 1, 2011 Part 2 Page 348 
 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Social Security 14 12 N 

 Benefits (Taxable 

 Amt) (Guam) 

 

 0255 Social Security 14 12 N 

 Benefits (Taxable 

 Amt) (CNMI) 

 *0260 Other Income List 15 20 AN, "STMbnn" or blank 

 Statement (Guam) 

 +0265 Other Income Total 15 12 N 

 Amount (Guam) 

 *0270 Other Income List 15 20 AN, "STMbnn" or blank 

 Statement (CNMI) 

 +0275 Other Income Total 15 12 N 

 Amount (CNMI) 

 0280 Total Income (Guam) 16 12 N 

 0285 Total Income (CNMI) 16 12 N 

 0290 Educator Expenses 17 12 N || 

 (Guam) 

 

 0295 Educator Expenses 17 12 N || 

 (CNMI) 

 

 0300 Bus Expenses 18 12 N 

 Reservists and 

 Others (Guam) 

 

 0305 Bus Expenses 18 12 N 

 Reservists and 

 Others (CNMI) 

 0310 Health Savings 19 12 N 

 Account Deduction 

 (Guam) 

 0315 Health Savings 19 12 N 

 Account Deduction 

 (CNMI) 

 0320 Moving Expenses 20 12 N 

 (Guam) 

 0325 Moving Expenses 20 12 N 

 (CNMI) 

Publication 1346 October 1, 2011 Part 2 Page 349 

 
 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0330 One-Half of Self- 21 12 N 

 Employment Tax 

 (Guam) 

 

 0335 One-Half of Self- 21 12 N 

 Employment Tax 

 (CNMI) 

 0340 Self-Employed SEP/ 22 12 N 

 SIMPLE & Qualified 

 Plans (Guam) 

 0345 Self-Employed SEP/ 22 12 N 

 SIMPLE & Qualified 

 Plans (CNMI) 

 0350 Self-Employed 23 12 N 

 Health Insurance 

 Deduction (Guam) 

 0355 Self-Employed 23 12 N 

 Health Insurance 

 Deduction (CNMI) 

 0360 Penalty on Early 24 12 N 

 Withdrawal of 

 Savings (Guam) 

 0365 Penalty on Early 24 12 N 

 Withdrawal of 

 Savings (CNMI) 

 0380 IRA Deduction (Guam) 25 12 N 

 0385 IRA Deduction (CNMI) 25 12 N 

 0390 Student Loan 26 12 N 

 Interest Deduction 

 (Guam) 

 0395 Student Loan 26 12 N 

 Interest Deduction 

 (CNMI) 

 0400 Tuition and Fees 27 12 N || 

 Deduction (Guam) 

0405 Tuition and Fees 27 12 N || 

 Deduction (CNMI) 

 

Publication 1346 October 1, 2011 Part 2 Page 350 

 

 
 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0410 Other Adjustments 20 AN, "STMbnn" or blank, 

 List statement Allowable special 

 (Guam) characters are 

 parentheses 

 +0415 Other Adjustments 12 N 

 Total Amount (Guam) 

 

 *0420 Other Adjustments 20 AN, "STMbnn" or blank, 

 List Statement Allowable special 

 (CNMI) characters are 

 parentheses 

 

 +0425 Other Adjustments 12 N 

 Total amount (CNMI) 

 0430 Total Adjustments 28 12 N 

 (Guam) 

 0435 Total Adjustments 28 12 N 

 (CNMI) 

 0440 Adjusted Gross 29 12 N 

 Income (Guam) 

 0445 Adjusted Gross 29 12 N 

 Income (CNMI) 

 0450 Payments on 30 12 N 

 Estimated Tax 

 Return Filed with 

 Guam 

 

 0455 Payments on 30 12 N 

 Estimated Tax 

 Return Filed with 

 CNMI 

 

 0460 Inc Tax Withheld 31 12 N 

 From US Gov 

 Civilian Wages 

 (Guam) 

 

 0465 Inc Tax Withheld 31 12 N 

 From US Gov 

 Civilian Wages 

 (CNMI) 

 

 0470 Inc Tax Withheld 32 12 N 

 From US Armed 

 Forces Wages (Guam) 

 

Publication 1346 October 1, 2011 Part 2 Page 351 

 
 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0475 Inc Tax Withheld 32 12 N 

 From US Armed 

 Forces Wages (CNMI) 

 0480 Inc Tax Withheld 33 12 N 

 From Wages Earned 

 in Guam 

 

 0485 Inc Tax Withheld 33 12 N 

 From Wages Earned 

 in CNMI 

 0490 Total Payments 34 12 N 

 (Guam) 

 0495 Total Payments 34 12 N 

 (CNMI) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 352 

 
 FORM 5329 PAGE 1 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0458" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5329bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Name of Person 35 A, hyphen (-), less 

 Subject to Penalty than (<), or blank 

 Tax 

 0020 SSN of Person 9 N 

 Subject to Penalty 

 Tax 

 0030 Street Address 35 AN. Allowable special 

 characters are space, 

 ampersand, slash, hyphen, 

 percent and literal 

 "NONE" 

 

 0040 City 22 AN 

 0050 State Abbreviation 2 A (Standard Postal State 

 Abbreviations in the File 

 Specifications) 

 0060 Zip Code 9 N (left-justified) 

 0070 Amended Return Ind 1 NO ENTRY 

 0072 Total Early 1 12 N 

 Distributions 

 0073 Exception Code 2 2 N, 01-12 

 0074 Total Amount 2 12 N 

 Excluded from 

 Additional Tax 

 

Publication 1346 October 1, 2011 Part 2 Page 353 
 FORM 5329 PAGE 1 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0076 Amount Subject to 3 12 N 

 Additional Tax 

 

 0078 Additional Tax on 4 12 N 

 Early Distributions 

 0081 Distributions 5 12 N 

 Coverdell ESAs and 

 QTPs 

 0084 Distributions 6 12 N 

 Excepted From 

 Additional Tax 

 0087 Amount Subject to 7 12 N 

 Additional Tax 

 0091 Additional Tax on 8 12 N 

 Certain Distr from 

 Educ Accts 

 0094 Previous Year Total 9 12 N 

 Excess Contributions 

 0100 Contribution Credit 10 12 N 

 0110 Includible 11 12 N 

 Traditional IRA 

 Distributions 

 0120 Excess 12 12 N 

 Contributions 

 Withdrawn 

 0130 Excess 13 12 N 

 Contributions 

 Adjustment 

 0140 Adjusted Earlier 14 12 N 

 Year Excess 

 Contributions 

 0145 Excess 15 12 N 

 Contributions to 

 Traditional IRA 

 0150 Total Excess 16 12 N 

 Contributions 

 0160 Excess 17 12 N 

 Contributions Tax 

 on Traditional IRA 

Publication 1346 October 1, 2011 Part 2 Page 354 
 FORM 5329 PAGE 1 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Excess 18 12 N 

 Contributions to 

 Roth IRA for 

 Current TY 

 

 0210 Roth IRA 19 12 N 

 Contribution Credit 

 0220 Includible Current 20 12 N 

 Tax Year Roth IRA 

 Distributions 

 0230 Total of Lines 19 21 12 N 

 and 20 

 0240 Prev Yr Roth IRA 22 12 N 

 Excess 

 Contributions 

 Withdrawn 

 

 0250 Roth IRA Current TY 23 12 N 

 Excess Contributions 

 0260 Total Roth IRA 24 12 N 

 Excess Contributions 

 0280 Excess 25 12 N 

 Contributions Tax 

 on Roth IRA 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 355 

 
 FORM 5329 PAGE 2 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0399" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0310 Record ID 6 "FRMbbb" 

 

 0311 Form Number 6 "5329bb" 

 0312 Page Number 5 "PG02b" 

 0313 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0314 Filler 1 blank 

 0315 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0490 Excess 26 12 N 

 Contributions to Ed 

 IRA for Current TY 

 0500 Ed IRA Contribution 27 12 N 

 Credit 

 0510 Includible Current 28 12 N 

 Tax Year Ed IRA 

 Distributions 

 0520 Total of Lines 27 29 12 N 

 and 28 

 0530 Previous Yr Ed IRA 30 12 N 

 Excess 

 Contributions 

 Withdrawn 

 

 0540 Ed IRA Current TY 31 12 N 

 Excess Contributions 

 0550 Total Ed IRA Excess 32 12 N 

 Contributions 

 0570 Excess 33 12 N 

 Contributions Tax 

 on Ed IRA 

Publication 1346 October 1, 2011 Part 2 Page 356 
 FORM 5329 PAGE 2 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0580 Previous Year 34 12 N 

 Excess 

 Contributions Not 

 Eliminated 

 

 0590 MSA Contributions 35 12 N 

 Credit 

 0600 Includible MSA 36 12 N 

 Distributions for 

 Current Tax Year 

 0610 Total of Lines 35 37 12 N 

 and 36 

 0620 Previous Year MSA 38 12 N 

 Excess 

 Contributions 

 Withdrawn 

 

 0630 MSA Excess 39 12 N 

 Contributions for 

 Current TY 

 0640 Total MSA Excess 40 12 N 

 Contributions 

 0660 Excess 41 12 N 

 Contributions Tax 

 on MSA 

 0675 Excess 42 12 N 

 Contributions for 

 Prior Year 

 0685 Amount Per 43 12 N 

 Instructions 

 0695 Tax Year 44 12 N 

 Distributions from 

 Form 8889 

 0705 Add Line 43 and 44 45 12 N 

 0715 Prior Year Excess 46 12 N 

 Contributions 

 0725 Excess 47 12 N 

 Contributions for 

 Tax Year 

 0735 Total Excess 48 12 N 

 Contributions 

 

Publication 1346 October 1, 2011 Part 2 Page 357 
 FORM 5329 PAGE 2 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0750 Excess 49 12 N 

 Contributions Tax 

 on HSA 

 

 0800 Minimum Required 50 12 N 

 Distribution 

 0810 Amount Actually 51 12 N 

 Distributed 

 0814 Waiver of Tax 52 2 "RC" or blank 

 Literal 

 @0816 Waiver Explanation 52 6 "STMbnn" or blank 

 0818 Waiver of Tax Amount 52 12 N 

 0820 Excess Accumulation 52 12 N 

 0850 Tax on Excess 53 12 N 

 Accumulations 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2010 Part 2 Page 358 
 FORM 5405 PAGE 2 First-Time Homebuyer Credit and Repayment 

 of... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0248" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0300 Record ID 6 "FRMbbb" 

 

 0301 Form Number 6 "5405bb" 

 0302 Page Number 5 "PG02b" 

 0303 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0304 Filler 1 blank 

 0305 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0310 SSN 9 N 

 0320 Date of Main Home 11 8 DT or blank 

 Change 

 0330 Member of Uniformed 12 1 "X" or blank 

 Service or Sold 

 Home/Gov Order 

 0340 Sold Home to 13a 1 "X" or blank 

 Unrelated Person 

 with Gain 

 0350 Sold Home to 13b 1 "X" or blank 

 Unrelated Person 

 without Gain 

 0360 Sold Home to 13c 1 "X" or blank | 

 Related Person or 

 Gifted the Home 

 0370 Converted Home to 13d 1 "X" or blank 

 Rental or Business 

 Use 

 0380 Transferred Home to 13e 1 "X" or blank 

 Spouse or Ex-Spouse 

 0390 Ex-Spouse Name 13e 35 AN 

Publication 1346 October 1, 2011 Part 2 Page 359 
 FORM 5405 PAGE 2 First-Time Homebuyer Credit and Repayment 

 of... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0400 Home was Destr, 13f 1 "X" or blank | 

 Condemn, or Sold/ 

 Gain 

 

 0410 Home was Destr, 13g 1 "X" or blank | 

 Condemn, or Sold/No 

 Gain 

 0420 Taxpayer Deceased 13h 1 "X" or blank 

 0430 Credit Amount 14 12 N 

 Claimed 

 0440 Amount of Credit 15 12 N | 

 Repaid with 2010 

 Return 

 0450 Subtract Line 15 16 12 N | 

 from Line 14 

 0460 Gain on Disposition 17 12 N | 

 of Your Main Home 

 0470 Repayment Amount 18 12 N | 

 0480 Selling Price of 19 12 N | 

 Home/Ins Proceeds 

 0490 Selling Expenses 20 12 N | 

 0500 Subtract Line 20 21 12 N | 

 from Line 19 

 0510 Adjusted Basis of 22 12 N | 

 Home Sold 

 0520 Homebuyer Credit 23 12 N | 

 Claimed Minus 

 Amount Repaid 

 0530 Subtract Line 23 24 12 N | 

 from Line 22 

 0540 Subtract Line 24 25 12 N | 

 from Line 21 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 360 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1625" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record 6 "FRMbbb" 

 Identification 

 

 0001 Form Number 6 "5471bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 0000001 

 Number 

 0010 Foreign Tax Year 8 YYYYMMDD 

 Beginning 

 0020 Foreign Tax Year 8 YYYYMMDD 

 Ending 

 0040 Prior Filer Name(s) 40 AN 

 0050 Address of Filer 35 AN 

 0060 City of Filer 22 AN 

 0070 State of Filer 2 AN 

 0080 Zip Code of Filer 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 

 0090 Filer's Tax Year 8 YYYYMMDD 

 Beginning 

 0100 Filer's Tax Year 8 YYYYMMDD 

 Ending 

 0110 Identifying Number 9 NO ENTRY 

 0130 Category of Filer-2 B(2) 1 "X" or Blank 

 0135 Category of Filer-3 B(3) 1 "X" or Blank 

Publication 1346 October 1, 2011 Part 2 Page 361 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0136 Category 3 B(3) 6 "STMbnn" or Blank 

 Attachment 

 

 0140 Category of Filer-4 B(4) 1 "X" or Blank 

 0150 Category of Filer-5 B(5) 1 "X" or Blank 

 0160 Percent Voting Stock C 6 R 

 0170 Person This D(1) 40 AN or Blank 

 Information Return 

 is Filed For 

 

 0180 Address of Person D(2) 35 AN 

 0182 City of Person D(2) 22 AN 

 0184 State of Person D(2) 2 AN 

 0186 Zip Code of Person D(2) 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 

 0190 Identifying Number D(3) 9 N or Blank 

 0200 Shareholder D(4) 1 "X" or Blank 

 0210 Officer D(4) 1 "X" or Blank 

 0220 Director D(4) 1 "X" or Blank 

 @0225 First Person's D 6 "STMbnn" or Blank 

 Statement 

 0230 Person This D(1) 40 AN or Blank 

 Information Return 

 is Filed For-2 

 

 0240 Address of Person-2 D(2) 35 AN or Blank 

 0242 City of Person-2 D(2) 22 AN or Blank 

 0244 State of Person-2 D(2) 2 AN or Blank 

 0246 Zip Code of Person-2 D(2) 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb or Blank 

 0250 Identifying Number-2 D(3) 9 N or Blank 

 0260 Shareholder-2 D(4) 1 "X" or Blank 

 0270 Officer-2 D(4) 1 "X" or Blank 

 

Publication 1346 October 1, 2011 Part 2 Page 362 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0280 Director-2 D(4) 1 "X" or Blank 

 

 @0285 Second Person's D 6 "STMbnn" or Blank 

 Statement 

 0290 Person This D(1) 40 AN or Blank 

 Information Return 

 is Filed For-3 

 

 0300 Address of Person-3 D(2) 35 AN or Blank 

 0302 City of Person-3 D(2) 22 AN or Blank 

 0304 State of Person-3 D(2) 2 AN or Blank 

 0306 Zip Code of Person-3 D(2) 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb or Blank 

 0310 Identifying Number-3 D(3) 9 N or Blank 

 0320 Shareholder-3 D(4) 1 "X" or Blank 

 0330 Officer-3 D(4) 1 "X" or Blank 

 0340 Director-3 D(4) 1 "X" or Blank 

 @0345 Third Person's D 6 "STMbnn" or Blank 

 Statement 

 0350 Person This D(1) 40 AN or Blank 

 Information Return 

 is Filed For-4 

 

 0360 Address of Person-4 D(2) 35 AN or Blank 

 0362 City of Person-4 D(2) 22 AN or Blank 

 0364 State of Person-4 D(2) 2 AN or Blank 

 0366 Zip Code of Person-4 D(2) 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or Blank 

 

 0370 Identifying Number-4 D(3) 9 N or Blank 

 0380 Shareholder-4 D(4) 1 "X" or Blank 

 0390 Officer-4 D(4) 1 "X" or Blank 

 0400 Director-4 D(4) 1 "X" or Blank 

Publication 1346 October 1, 2011 Part 2 Page 363 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0405 Fourth Person's D 6 "STMbnn" or Blank 

 Statement 

 

 @0407 Additional Lines of D 6 "STMbnn" or blank 

 Line D Data 

 0420 Name of Foreign 1a 35 AN 

 Corporation 

 0425 Prior Corporation 1a 70 AN 

 Name(s) 

 0430 Address of Foreign 1a 35 AN 

 Corp. 

 0440 City of Foreign 1a 22 AN 

 Corp. 

 0450 State of Foreign 1a 2 AN 

 Corp. 

 0460 Zip Code of Foreign 1a 12 N or nnnnnbbbbbbb 

 Corp. or nnnnnnnnnbbb 

 or blank 

 

 0465 Country of Foreign 1a 35 AN or blank 

 Corp. 

 0470 Employer 1b(1) 9 N or blank | 

 Identification 

 Number 

 

 0475 Reference ID Number 1b(2) 9 N or blank | 

 0480 Country Under Whose 1c 2 ALPHA - "US" IS NOT 

 Laws Incorporated VALID 

 0490 Date of 1d 8 YYYYMMDD 

 Incorporation 

 0500 Principal Place of 1e 2 ALPHA 

 Business (Country 

 Code) 

 

 0505 Reserved 2 Blank 

 0510 Business Code 1f 6 N 

 RANGE: 111000-813000 

 0520 Principal Business 1g 35 AN 

 Activity 

 

Publication 1346 October 1, 2011 Part 2 Page 364 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0523 Foreign Corporation 1h 20 AN 

 Functional Currency 

 

 0525 Dormant Indicator 1 "X" or Blank 

 0530 Name of Branch 2a 35 AN 

 Office in U.S 

 0540 Address of Branch 2a 35 AN 

 0550 City of Branch 2a 22 AN 

 0560 State of Branch 2a 2 AN 

 0570 Zip Code of Branch 2a 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 

 0580 Identifying Number 2a 9 N 

 of Branch Office 

 0590 Taxable Income 2b(i) 12 N 

 (Loss) 

 0600 U.S Income Tax Paid 2b(ii) 12 N 

 0610 Name of Foreign 2c 35 AN 

 Corp. Statutory or 

 Resident Agent 

 

 0620 Address of Foreign 2c 35 AN 

 Corp. Resident Agent 

 0630 City of Foreign 2c 22 AN 

 Corp. Resident Agent 

 0640 State of Foreign 2c 2 AN 

 Corp. Resident Agent 

 0650 Zip Code of Foreign 2c 12 N or nnnnnbbbbbbb 

 Corp. Resident Agent or nnnnnnnnnbbb 

 or blank 

 

 0655 Country of Foreign 2c 35 AN or blank 

 Corp. Resident Agent 

 0660 Name of Person with 2d 35 AN 

 Custody of Corp. 

 Books 

 

 0670 Address of Person 2d 35 AN 

 with Custody 

 

Publication 1346 October 1, 2011 Part 2 Page 365 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0680 City of Person with 2d 22 AN 

 Custody 

 

 0690 State of Person 2d 2 AN 

 with Custody 

 0700 Zip Code of Person 2d 12 N or nnnnnbbbbbbb 

 with Custody or nnnnnnnnnbbb 

 or blank 

 

 0705 Country of Person 2d 35 AN or blank 

 with Custody 

 0710 Location of Books 2d 71 AN or Blank 

 and Records 

 *0720 Description of PT I(a) 6 ALPHA VALUE: 

 Class of Stock "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or 

 "STMbnn" or Blank 

 

 +0730 Number of Shares PT I(b)(i) 10 N 

 Beginning 

 +0740 Number of Shares End PTI(b)(ii) 10 N 

 0750 Description of PT I(a) 1 ALPHA VALUE: 

 Class of Stock-2 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or Blank 

 

 0760 Number of Shares PT I(b)(i) 10 N 

 Beginning-2 

 0770 Number of Shares PTI(b)(ii) 10 N 

 End-2 

 0780 Description of PT I(a) 1 ALPHA VALUE: 

 Class of Stock-3 C = COMMON 

 P = PREFERRED 

 T = TREASURY 

 or Blank 

 

 0790 Number of Shares PTI(b)(i) 10 N 

 Beginning-3 

 0800 Number of Shares PTI(b)(ii) 10 N 

 End-3 

Publication 1346 October 1, 2011 Part 2 Page 366 
 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0810 Description of PT I(a) 1 ALPHA VALUE: 

 Class of Stock-4 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or Blank 

 

 0820 Number of Shares PT I(b)(i) 10 N 

 Beginning-4 

 0830 Number of Shares PTI(b)(ii) 10 N 

 End-4 

 0835 Statement Reference PT I 6 Blank 

 - BMF Use Only 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 367 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2228" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0970 Record 6 "FRMbbb" 

 Identification 

 

 0971 Form Number 6 "5471bb" 

 0972 Page Number 5 "PG02b" 

 0973 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0974 Filler 1 Blank 

 0975 Form Occurrence 7 0000001 

 Number 

 0980 Name of Shareholder- SCH B (a) 35 AN 

 1 

 0990 Address of SCH B (a) 35 AN 

 Shareholder-1 

 1000 City of Shareholder- SCH B (a) 22 AN 

 1 

 1010 State of SCH B (a) 2 AN 

 Shareholder-1 

 1020 Zip Code of SCH B (a) 12 N or nnnnnbbbbbbb 

 Shareholder-1 or nnnnnnnnnbbb 

 or blank 

 1030 Identifying Number SCH B (a) 9 N 

 of Shareholder-1 

 1040 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 1-1 

 1050 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 1-1 

 1060 Number of Shares SCH B (d) 10 N 

 End of Period 1-1 

Publication 1346 October 1, 2011 Part 2 Page 368 

 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1065 Pro Rata Share of SCH B (e) 6 R 

 SubPart F Income-1 

 

 1070 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 1-2 

 1080 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 1-2 

 1090 Number of Shares SCH B (d) 10 N 

 End of Period 1-2 

 1100 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 1-3 

 1110 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 1-3 

 1120 Number of Shares SCH B (d) 10 N 

 End of Period 1-3 

 1130 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 1-4 

 1140 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 1-4 

 1150 Number of Shares SCH B (d) 10 N 

 End of Period 1-4 

 1170 Name of Shareholder- SCH B (a) 35 AN 

 2 

 1180 Address of SCH B (a) 35 AN 

 Shareholder-2 

 1190 City of Shareholder- SCH B (a) 22 AN 

 2 

 1200 State of SCH B (a) 2 AN 

 Shareholder-2 

 1210 Zip Code of SCH B (a) 12 N or nnnnnbbbbbbb 

 Shareholder-2 or nnnnnnnnnbbb 

 or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 369 

 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1220 Identifying Number SCH B (a) 9 N 

 of Shareholder-2 

 

 1230 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 2-1 

 1240 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 2-1 

 1250 Number of Shares SCH B (d) 10 N 

 End of Period 2-1 

 1255 Pro Rata Share of SCH B (e) 6 R 

 Subpart F Income-2 

 1260 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 2-2 

 1270 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 2-2 

 1280 Number of Shares SCH B (d) 10 N 

 End of Period 2-2 

 1290 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 2-3 

 1300 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 2-3 

 1310 Number of Shares SCH B (d) 10 N 

 End of Period 2-3 

 1320 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 2-4 

 1330 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 2-4 

 1340 Number of Shares SCH B (d) 10 N 

 End of Period 2-4 

 1360 Name of Shareholder- SCH B (a) 35 AN 

 3 

 

Publication 1346 October 1, 2011 Part 2 Page 370 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1370 Address of SCH B (a) 35 AN 

 Shareholder-3 

 

 1380 City of Shareholder- SCH B (a) 22 AN 

 3 

 1390 State of SCH B (a) 2 AN 

 Shareholder-3 

 1400 Zip Code of SCH B (a) 12 N or nnnnnbbbbbbb 

 Shareholder-3 or nnnnnnnnnbbb 

 or blank 

 1410 Identifying Number SCH B (a) 9 N 

 of Shareholder-3 

 1420 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 3-1 

 1430 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 3-1 

 1440 Number of Shares SCH B (d) 10 N 

 End of Period 3-1 

 1445 Pro Rata Share of SCH B (e) 6 R 

 Subpart F Income-3 

 1450 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 3-2 

 1460 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 3-2 

 1470 Number of Shares SCH B (d) 10 N 

 End of Period 3-2 

 1480 Description of SCH B (b) 20 AN 

 Stock Held by 

 Shareholder 3-3 

 1490 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 3-3 

 1500 Number of Shares SCH B (d) 10 N 

 End of Period 3-3 

Publication 1346 October 1, 2011 Part 2 Page 371 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1510 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 3-4 

 

 1520 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 3-4 

 1530 Number of Shares SCH B (d) 10 N 

 End of Period 3-4 

 1550 Name of Shareholder- SCH B (a) 35 AN 

 4 

 1560 Address of SCH B (a) 35 AN 

 Shareholder-4 

 1570 City of Shareholder- SCH B (a) 22 AN 

 4 

 1580 State of SCH B (a) 2 AN 

 Shareholder-4 

 1590 Zip Code of SCH B (a) 12 N or nnnnnbbbbbbb 

 Shareholder-4 or nnnnnnnnnbbb 

 or blank 

 1600 Identifying Number SCH B (a) 9 N 

 of Shareholder-4 

 1610 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 4-1 

 1620 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 4-1 

 1630 Number of Shares SCH B (d) 10 N 

 End of Period 4-1 

 1635 Pro Rata Share of SCH B (e) 6 R 

 Subpart F Income-4 

 1640 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 4-2 

 1650 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 4-2 

Publication 1346 October 1, 2011 Part 2 Page 372 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1660 Number of Shares SCH B (d) 10 N 

 End of Period 4-2 

 

 1670 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 4-3 

 1680 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 4-3 

 1690 Number of Shares SCH B (d) 10 N 

 End of Period 4-3 

 1700 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 4-4 

 1710 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 4-4 

 1720 Number of Shares SCH B (d) 10 N 

 End of Period 4-4 

 1740 Name of Shareholder- SCH B (a) 35 AN 

 5 

 1750 Address of SCH B (a) 35 AN 

 Shareholder-5 

 1760 City of Shareholder- SCH B (a) 22 AN 

 5 

 1770 State of SCH B (a) 2 AN 

 Shareholder-5 

 1780 Zip Code of SCH B (a) 12 N or nnnnnbbbbbbb 

 Shareholder-5 or nnnnnnnnnbbb 

 or blank 

 1790 Identifying Number SCH B (a) 9 N 

 of Shareholder-5 

 1800 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 5-1 

 1810 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 5-1 

Publication 1346 October 1, 2011 Part 2 Page 373 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1820 Number of Shares SCH B (d) 10 N 

 End of Period 5-1 

 

 1825 Pro Rata Share of SCH B (e) 6 R 

 Subpart F Income-5 

 1830 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 5-2 

 1840 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 5-2 

 1850 Number of Shares SCH B (d) 10 N 

 End of Period 5-2 

 1860 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 5-3 

 1870 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 5-3 

 1880 Number of Shares SCH B (d) 10 N 

 End of Period 5-3 

 1890 Description of SCH B (b) 20 AN 

 Stock Held By 

 Shareholder 5-4 

 1900 Number of Shares SCH B (c) 10 N 

 Beginning of Period 

 5-4 

 1910 Number of Shares SCH B (d) 10 N 

 End of Period 5-4 

 @1915 Additional Lines of Sch B 6 "STMbnn" or blank 

 Schedule B Data 

 1930 Gross Receipts SCH C 1a 18 N 

 (Functional 

 Currency) 

 1940 Gross Receipts SCH C 1a 12 N 

 (U.S. Dollars) 

 1950 Returns (Functional SCH C 1b 18 N 

 Currency) 

Publication 1346 October 1, 2011 Part 2 Page 374 
 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1960 Returns (U.S. SCH C 1b 12 N 

 Dollars) 

 

 1970 Subtract Line 1b SCH C 1c 18 N 

 From 1a (Functional 

 Currency) 

 1980 Subtract Line 1b SCH C 1c 12 N 

 From 1a (U.S. 

 Dollars) 

 1990 Cost of Goods Sold SCH C 2 18 N 

 (Functional 

 Currency) 

 2000 Cost of Goods Sold SCH C 2 12 N 

 (U.S. Dollars) 

 2010 Gross Profit SCH C 3 18 N 

 (Functional 

 Currency) 

 2020 Gross Profit (U.S. SCH C 3 12 N 

 Dollars) 

 2030 Dividends SCH C 4 18 N 

 (Functional 

 Currency) 

 2040 Dividends (U.S. SCH C 4 12 N 

 Dollars) 

 2050 Interest (Income) SCH C 5 18 N 

 (Functional 

 Currency) 

 2060 Interest (Income) SCH C 5 12 N 

 (U.S. Dollars) 

 2070 Gross Rents SCH C 6a 18 N 

 (Functional 

 Currency) 

 2080 Gross Rents (U.S. SCH C 6a 12 N 

 Dollars) 

 2083 Gross Royalties & SCH C 6b 18 N 

 Fees (Functional 

 Currency) 

 2085 Gross Royalties & SCH C 6b 12 N 

 Fees (U.S. Dollars) 

 

Publication 1346 October 1, 2011 Part 2 Page 375 
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 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2090 Net Gain (Loss) SCH C 7 18 N 

 (Functional 

 Currency) 

 

 2100 Net Gain (Loss) SCH C 7 12 N 

 (U.S. Dollars) 

 2110 Other Income SCH C 8 18 N 

 (Functional 

 Currency) 

 2120 Reserved SCH C 8 6 Blank 

 2130 Other Income (U.S. SCH C 8 12 N 

 Dollars) 

 @2140 Attach Schedule - SCH C 8 6 "STMbnn" or Blank 

 Other Income 

 2150 Total Income SCH C 9 18 N 

 (Functional 

 Currency) 

 2160 Total Income (U.S. SCH C 9 12 N 

 Dollars) 

 2170 Compensation Not SCH C 10 18 N 

 Deducted 

 (Functional 

 Currency) 

 

 2180 Compensation Not SCH C 10 12 N 

 Deducted (U.S. 

 Dollars) 

 2190 Rents (Functional SCH C 11a 18 N 

 Currency) 

 2200 Rents (U.S. Dollars) SCH C 11a 12 N 

 2203 Royalties and SCH C 11b 18 N 

 License Fees 

 (Functional 

 Currency) 

 

 2205 Royalties and SCH C 11b 12 N 

 License Fees (U.S. 

 Dollars) 

Publication 1346 October 1, 2011 Part 2 Page 376 
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 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2210 Interest SCH C 12 18 N 

 (Deductions) 

 (Functional 

 Currency) 

 

 2220 Interest SCH C 12 12 N 

 (Deductions) (U.S. 

 Dollars) 

 2230 Depreciation SCH C 13 18 N 

 (Functional 

 Currency) 

 2240 Depreciation (U.S. SCH C 13 12 N 

 Dollars) 

 2250 Depletion SCH C 14 18 N 

 (Functional 

 Currency) 

 2260 Depletion (U.S SCH C 14 12 N 

 Dollars) 

 2270 Taxes (Functional SCH C 15 18 N 

 Currency) 

 2280 Taxes (U.S. Dollars) SCH C 15 12 N 

 2290 Other Deductions SCH C 16 18 N 

 (Functional 

 Currency) 

 2300 Reserved SCH C 16 6 Blank 

 2310 Other Deductions SCH C 16 12 N 

 (U.S. Dollars) 

 @2320 Attach Schedule- SCH C 16 6 "STMbnn" or Blank 

 Other Deductions 

 2330 Total Deductions SCH C 17 18 N 

 (Functional 

 Currency) 

 2340 Total Deductions SCH C 17 12 N 

 (U.S. Dollars) 

 2350 Net Income or SCH C 18 18 N 

 (Loss) (Functional 

 Currency) 

Publication 1346 October 1, 2011 Part 2 Page 377 
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 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2360 Net Income or SCH C 18 12 N 

 (Loss) (U.S. 

 Dollars) 

 

 2370 Extraordinary Items SCH C 19 18 N 

 (Functional 

 Currency) 

 2380 Extraordinary Items SCH C 19 12 N 

 (U.S. Dollars) 

 2390 Provisions For SCH C 20 18 N 

 Income (Functional 

 Currency) 

 2400 Provisions For SCH C 20 12 N 

 Income (U.S. 

 Dollars) 

 2410 Net Income (Loss) SCH C 21 18 N 

 (Functional 

 Currency) 

 2415 Income (Loss) (U.S. SCH C 21 12 N 

 Dollars) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 378 
 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1309" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 2420 Record 6 "FRMbbb" 

 Identification 

 

 2421 Form Number 6 "5471bb" 

 2422 Page Number 5 "PG03b" 

 2423 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 2424 Filler 1 Blank 

 2425 Form Occurrence 7 0000001 

 Number 

 2430 Amount of Tax in SCH E 1(d) 12 N 

 U.S. Dollars 

 *2440 Name of Country or SCH E 2(a) 35 AN or "STMbnn" 

 U.S. Possession-1 

 +2450 Amount of Tax in SCH E 2(b) 18 N 

 Foreign Currency-1 

 +2460 Amount of Tax SCH E 2(c) 11 N (nnnnnnn.nnnn) 

 Conversion Rate-1 Decimal is implied 

 +2470 Amount of Tax in SCH E 2(d) 12 N 

 U.S. Dollars-1 

 2480 Name of Country or SCH E 3(a) 35 AN or Blank 

 U.S. Possession-2 

 2490 Amount of Tax in SCH E 3(b) 18 N or Blank 

 Foreign Currency-2 

 2500 Amount of Tax SCH E 3(c) 11 N (nnnnnnn.nnnn) 

 Conversion Rate-2 Decimal is implied 

 2510 Amount of Tax in SCH E 3(d) 12 N or Blank 

 U.S. Dollars-2 

 2520 Name of Country or SCH E 4(a) 35 AN or Blank 

 U.S. Possession-3 

Publication 1346 October 1, 2011 Part 2 Page 379 
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 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2530 Amount of Tax in SCH E 4(b) 18 N or Blank 

 Foreign Currency-3 

 

 2540 Amount of Tax SCH E 4(c) 11 N (nnnnnnn.nnnn) 

 Conversion Rate-3 Decimal is implied 

 2550 Amount of Tax in SCH E 4(d) 12 N or Blank 

 U.S. Dollars-3 

 2560 Name of Country or SCH E 5(a) 35 AN or Blank 

 U.S. Possession-4 

 2570 Amount of Tax in SCH E 5(b) 18 N or Blank 

 Foreign Currency-4 

 2580 Amount of Tax SCH E 5(c) 11 N (nnnnnnn.nnnn) 

 Conversion Rate-4 Decimal is implied 

 2590 Amount of Tax in SCH E 5(d) 12 N or Blank 

 U.S. Dollars-4 

 2600 Name of Country or SCH E 6(a) 35 AN or Blank 

 U.S. Possession-5 

 2610 Amount of Tax in SCH E 6(b) 18 N or Blank 

 Foreign Currency-5 

 2620 Amount of Tax SCH E 6(c) 11 N (nnnnnnn.nnnn) 

 Conversion Rate-5 Decimal is implied 

 2630 Amount of Tax in SCH E 6(d) 12 N or Blank 

 U.S. Dollars-5 

 2640 Name of Country or SCH E 7(a) 35 AN or blank 

 U.S. Possession-6 

 2650 Amount of Tax in SCH E 7(b) 18 N or Blank 

 Foreign Currency-6 

 2660 Amount of Tax SCH E 7(c) 11 N (nnnnnnn.nnnn) 

 Conversion Rate-6 Decimal is implied 

 2670 Amount of Tax in SCH E 7(d) 12 N or Blank 

 U.S. Dollars-6 

 2675 Statement Reference Part I 6 Blank 

 - BMF Use Only 

 2680 Total Tax in U.S. SCH E 8(d) 12 N 

 Dollars 

 2690 Cash - Beginning SCH F 1(a) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 380 
 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2700 Cash - End SCH F 1(b) 12 N 

 

 2710 Notes & Accts. SCH F2a(a) 12 N 

 Receivable - 

 Beginning 

 2720 Notes & Accts. SCH F2a(b) 12 N 

 Receivable - End 

 2730 Less Allowance for SCH F2b(a) 12 N 

 Bad Debts - 

 Beginning 

 2740 Less Allowance for SCH F2b(b) 12 N 

 Bad Debts - End 

 2750 Inventories - SCH F 3(a) 12 N 

 Beginning 

 2760 Inventories - End SCH F 3(b) 12 N 

 2770 Other Current SCH F 4(a) 12 N 

 Assets - Beginning 

 2780 Reserved SCH F 4(a) 6 Blank 

 2790 Other Current SCH F 4(b) 12 N 

 Assets - End 

 @2800 Other Current SCH F 4 6 "STMbnn" or Blank 

 Assets (Attach 

 Schedule) 

 2810 Loans To SCH F 5(a) 12 N 

 Stockholders 

 Beginning 

 2820 Loans To SCH F 5(b) 12 N 

 Stockholders End 

 2830 Investment in SCH F 6(a) 12 N 

 Subsidiaries - 

 Beginning 

 2840 Reserved SCH F 6(a) 6 Blank 

 2850 Investment in SCH F 6(b) 12 N 

 Subsidiaries - End 

 @2860 Investment in SCH F 6(b) 6 "STMbnn" or Blank 

 Subsidiaries 

 (Attach Schedule) 

 

Publication 1346 October 1, 2011 Part 2 Page 381 
 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2870 Other Investments - SCH F 7(a) 12 N 

 Beginning 

 

 2880 Reserved SCH F 7(a) 6 Blank 

 2890 Other Investments - SCH F 7(b) 12 N 

 End 

 @2900 Other Investments SCH F 7(b) 6 "STMbnn" or Blank 

 (Attach Schedule) 

 2910 Bldgs & Other SCH F8a(a) 12 N 

 Depreciables - 

 Beginning 

 2920 Bldgs & Other SCH F8a(b) 12 N 

 Depreciables - End 

 2930 Less Accumulated SCH F8b(a) 12 N 

 Depreciation - 

 Beginning 

 2940 Less Accumulated SCH F8b(b) 12 N 

 Depreciation - End 

 2950 Depletable Assets - SCH F9a(a) 12 N 

 Beginning 

 2960 Depletable Assets - SCH F9a(b) 12 N 

 End 

 2970 Less Accum. SCH F9b(a) 12 N 

 Depletion - 

 Beginning 

 2980 Less Accum. SCH F9b(b) 12 N 

 Depletion - End 

 2990 Land - Beginning SCH F10(a) 12 N 

 3000 Land - End SCH F10(b) 12 N 

 3010 Goodwill - Beginning SCHF11a(a) 12 N 

 3020 Goodwill - End SCHF11a(b) 12 N 

 3030 Organization Costs - SCHF11b(a) 12 N 

 Beginning 

 3040 Organization Costs - SCHF11b(b) 12 N 

 End 

Publication 1346 October 1, 2011 Part 2 Page 382 
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 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3050 Patents, Trademarks SCHF11c(a) 12 N 

 - Beginning 

 

 3060 Patents, Trademarks SCHF11c(b) 12 N 

 - End 

 3070 Less Accum. SCHF11d(a) 12 N 

 Amortization - 

 Beginning 

 3080 Less Accum. SCHF11d(b) 12 N 

 Amortization - End 

 3090 Other Assets - SCH F12(a) 12 N 

 Beginning 

 3100 Reserved SCH F12(a) 6 Blank 

 3110 Other Assets - End SCH F12(b) 12 N 

 @3120 Other Assets SCH F 12 6 "STMbnn" or Blank 

 (Attach Schedule) 

 3130 Total Assets - SCH F13(a) 12 N 

 Beginning 

 3140 Total Assets - End SCH F13(b) 12 N 

 3150 Accounts Payable - SCH F14(a) 12 N 

 Beginning 

 3160 Accounts Payable - SCH F14(b) 12 N 

 End 

 3170 Other Current SCH F15(a) 12 N 

 Liabilities - 

 Beginning 

 3180 Reserved SCH F15(a) 6 BLANK 

 3190 Other Current SCH F15(b) 12 N 

 Liabilities - End 

 @3200 Other Current SCH F 15 6 "STMbnn" or Blank 

 Liabilities (Attach 

 Schedule) 

 3210 Loans from SCH F16(a) 12 N 

 Stockholders - 

 Beginning 

Publication 1346 October 1, 2011 Part 2 Page 383 
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 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3220 Loans From SCH F16(b) 12 N 

 Stockholders - End 

 

 3230 Other Liabilities - SCH F17(a) 12 N 

 Beginning 

 3240 Reserved SCH F17(a) 6 Blank 

 3250 Other Liabilities - SCH F17(b) 12 N 

 End 

 @3260 Other Liabilities SCH F 17 6 "STMbnn" or Blank 

 (Attach Schedule) 

 3270 Preferred Stock - SCHF18a(a) 12 N 

 Beginning 

 3280 Preferred Stock - SCHF18a(b) 12 N 

 End 

 3290 Common Stock - SCHF18b(a) 12 N 

 Beginning 

 3300 Common Stock - End SCHF18b(b) 12 N 

 3305 Paid-in or Capital SCH F19(a) 12 N 

 Surplus - Beginning 

 3310 Reserved SCH F19(a) 6 Blank 

 3315 Paid-in or Capital SCH F19(b) 12 N 

 Surplus - End 

 @3320 Paid-in or Capital SCH F 19 6 "STMbnn" or Blank 

 Surplus (Attach 

 Reconcilation) 

 3330 Retained Earnings - SCH F20(a) 12 N 

 Beginning 

 3340 Retained Earnings - SCH F20(b) 12 N 

 End 

 3350 Less Cost of SCH F21(a) 12 N 

 Treasury Stock - 

 Beginning 

 3360 Less Cost of SCH F21(b) 12 N 

 Treasury Stock - End 

 3370 Total Liabilities & SCH F22(a) 12 N 

 Equity - Beginning 

 

Publication 1346 October 1, 2011 Part 2 Page 384 
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 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3380 Total Liabilities & SCH F22(b) 12 N 

 Equity - End 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 385 
 

 FORM 5471 PAGE 4 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0608" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 3400 Record 6 "FRMbbb" 

 Identification 

 

 3401 Form Number 6 "5471bb" 

 3402 Page Number 5 "PG04b" 

 3403 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 3404 Filler 1 Blank 

 3405 Form Occurrence 7 0000001 

 Number 

 3410 Own 10% Interest in SCH G 1 1 "X" or Blank 

 a Partnership - Yes 

 3420 Own 10% Interest in SCH G 1 1 "X" or Blank 

 a Partnership - No 

 @3425 Own 10% Yes SCH G 1 6 "STMbnn" or Blank 

 Attachment 

 3430 Own Interest in a SCH G 2 1 "X" or Blank 

 Trust - Yes 

 3440 Own Interest in a SCH G 2 1 "X" or blank 

 Trust - No 

 3450 Own Foreign SCH G 3 1 "X" or Blank 

 Entities - Yes 

 3460 Own Foreign SCH G 3 1 "X" or Blank 

 Entities - No 

 @3465 Own Foreign SCH G 3 6 "STMbnn" or Blank 

 Entities Yes 

 Attachment 

 3466 Foreign Corporation Sch G 4 1 "X" or blank 

 Participant 1 Box - 

 Yes 

Publication 1346 October 1, 2011 Part 2 Page 386 
 FORM 5471 PAGE 4 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3467 Foreign Corporation Sch G 4 1 "X" or blank 

 Participant 1 Box - 

 No 

 

 3468 Foreign Corporation Sch G 5 1 "X" or blank 

 Participant 2 Box - 

 Yes 

 3469 Foreign Corporation Sch G 5 1 "X" or blank 

 Participant 2 Box - 

 No 

 3470 Current Year Income SCH H 1 18 N 

 (Loss) 

 3480 Capital Gains or SCH H 2a 18 N 

 Losses (Net 

 Additions) 

 3490 Capital Gains or SCH H 2a 18 N 

 Losses (Net 

 Subtractions) 

 3500 Depreciation & SCH H 2b 18 N 

 Amortization (Net 

 Additions) 

 3510 Depreciation & SCH H 2b 18 N 

 Amortization (Net 

 Subtractions) 

 3520 Depletion (Net SCH H 2c 18 N 

 Additions) 

 3530 Depletion (Net SCH H 2c 18 N 

 Subtractions) 

 3540 Investment SCH H 2d 18 N 

 Allowance (Net 

 Additions) 

 3550 Investment SCH H 2d 18 N 

 Allowance (Net 

 Subtractions) 

 3560 Charges To Reserves SCH H 2e 18 N 

 (Net Additions) 

 3570 Charges To Reserves SCH H 2e 18 N 

 (Net Subtractions) 

Publication 1346 October 1, 2011 Part 2 Page 387 
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 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3580 Inventory SCH H 2f 18 N 

 Adjustments (Net 

 Additions) 

 

 3590 Inventory SCH H 2f 18 N 

 Adjustments (Net 

 Subtractions) 

 3600 Taxes (Net SCH H 2g 18 N 

 Additions) 

 3610 Taxes (Net SCH H 2g 18 N 

 Subtractions) 

 3620 Other Earnings (Net SCH H 2h 18 N 

 Additions) 

 3625 Reserved SCH H 2h 6 Blank 

 3630 Other Earnings (Net SCH H 2h 18 N 

 Subtractions) 

 @3635 Other Earnings SCH H 2h 6 "STMbnn" or Blank 

 (Attach Schedule) 

 3640 Total Net Additions SCH H 3 18 N 

 3650 Total Net SCH H 4 18 N 

 Subtractions 

 3660 Current Earnings & SCH H 5a 18 N 

 Profits 

 3670 Dastm Gain or Loss SCH H 5b 18 N 

 3680 Combine Lines 5a & SCH H 5c 18 N 

 5b 

 3690 Earnings & Profits SCH H 5d 12 N 

 In U.S. Dollars 

 3700 Exchange Rate Used SCH H 5d 11 N (nnnnnnn.nnnn) 

 For Line 5d Decimal is implied 

 3710 Subpart F Income SCH I 1 12 N 

 3720 Earnings Invested SCH I 2 12 N 

 in U.S. Property 

 3730 Subpart F Income SCH I 3 12 N 

 Previously Excluded 

Publication 1346 October 1, 2011 Part 2 Page 388 
 FORM 5471 PAGE 4 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3740 Previously Excluded SCH I 4 12 N 

 Export Trade Income 

 

 3750 Factoring Income SCH I 5 12 N 

 3760 Total Lines 1-5 SCH I 6 12 N 

 3770 Dividends Received SCH I 7 12 N 

 3780 Exchange Gain or SCH I 8 12 N 

 Loss 

 3790 Income of Foreign 1 "X" or Blank 

 Corporation Blocked 

 (Yes Box) 

 3795 Income of Foreign 1 "X" or Blank 

 Corporation Blocked 

 (No Box) 

 3800 Did Any Become 1 "X" or Blank 

 Unblocked (Yes Box) 

 3805 Did Any Become 1 "X" or Blank 

 Unblocked (No Box) 

 @3810 Statement (If Yes, 6 "STMbnn" or Blank 

 Explain) 

 @3815 Additional 6 "STMbnn" or Blank 

 Schedules I 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 389 
 SCHEDULE J (FORM 5471) Accumulated Earnings & Profits of 

 Controlled... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0645" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record 6 "SCHbbJ" 

 Identification 

 

 0001 Form Number 6 "5471bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 0000001 

 Number 

 0010 Identifying Number 9 NO ENTRY 

 0020 Name of Foreign 35 AN 

 Corporation 

 0030 Balance BOY Post- 1(a) 18 N 

 1986 

 0040 Current Year E&P 2a(a) 18 N 

 0050 Current Year 2b(a) 18 N 

 Deficit in E&P 

 0060 Total Current and 3(a) 18 N 

 Accumulated E&P 

 Post-1986 

 0070 Amounts Included 4(a) 18 N 

 Under Sec. 951(a) 

 Post-1986 

 0080 Actual 5b(a) 18 N 

 Distributions Post- 

 1986 

 0090 Balance of E&P Post- 6b(a) 18 N 

 1986 

 0100 Balance At EOY Post- 7(a) 18 N 

 1986 

 

Publication 1346 October 1, 2011 Part 2 Page 390 
 SCHEDULE J (FORM 5471) Accumulated Earnings & Profits of 

 Controlled... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Balance BOY Pre-1987 1(b) 18 N 

 

 0120 Total Current and 3(b) 18 N 

 Accumulated E&P Pre- 

 1987 

 0130 Amounts Included 4(b) 18 N 

 Under Sec. 951(a) 

 Pre-1987 

 0140 Actual 5b(b) 18 N 

 Distributions Pre- 

 1987 

 0150 Balance of E&P Pre- 6b(b) 18 N 

 1987 

 0160 Balance at EOY Pre- 7(b) 18 N 

 1987 

 0170 Balance BOY - 1(c)(i) 18 N 

 Property 

 0180 Amounts Included 4(c)(i) 18 N 

 Under Sec. 951(a) - 

 Property 

 0190 Actual Distribution 5a(c)(i) 18 N 

 or Reclassification 

 - Property 

 0200 Balance of E&P - 6(c)(i) 18 N 

 Property 

 0210 Balance at EOY - 7(c)(i) 18 N 

 Property 

 0220 Balance BOY - Assets 1(c)(ii) 18 N 

 0230 Amounts Included 4(c)(ii) 18 N 

 Under Sec. 951(a) - 

 Assets 

 0240 Actual Distribution 5a(c)(ii) 18 N 

 or Reclassification 

 - Assets 

 0250 Balance of E&P - 6a(c)(ii) 18 N 

 Assets 

 0260 Balance at EOY - 7(c)(ii) 18 N 

 Assets 

 

Publication 1346 October 1, 2011 Part 2 Page 391 
 SCHEDULE J (FORM 5471) Accumulated Earnings & Profits of 

 Controlled... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0270 Balance BOY - Income 1(c)(iii) 18 N 

 

 0280 Amounts Included 4(c)(iii) 18 N 

 Under Sec. 951(a) - 

 Income 

 0290 Actual Distribution 5a(c)(iii) 18 N 

 or Reclassification 

 - Income 

 0300 Balance of E&P - 6a(c)(iii) 18 N 

 Income 

 0310 Balance at EOY - 7(c)(iii) 18 N 

 Income 

 0320 Balance BOY Total 1(d) 18 N 

 0330 Balance at EOY Total 7(d) 18 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 392 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1660" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record 6 "SCHbbM" 

 Identification 

 

 0001 Form Number 6 "5471bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 0000001-0000005 

 Number 

 0010 Identifying Number 9 NO ENTRY 

 0020 Name of Foreign 35 AN 

 Corporation 

 0022 Country Code For 2 N 

 Functional Currency 

 0024 Exchange Rate 11 N (nnnnnnn.nnnn) 

 Decimal is implied 

 0030 Sales of Stock in 1(b) 12 N 

 Trade - U.S. Person 

 0035 Sales of Tangible 2(b) 12 N 

 Property US Person 

 0040 Sales of Property 3(b) 12 N 

 Rights - U.S. Person 

 0043 Platform Contrib. 4(b) 12 N | 

 Trans. Pmts Rec'd 

 U.S. Person 

 0047 Cost Sharing Trans. 5(b) 12 N | 

 Pmts Rec'd U.S. 

 Person 

Publication 1346 October 1, 2011 Part 2 Page 393 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0050 Compensation 6(b) 12 N 

 Received - U.S. 

 Person 

 

 0060 Commissions 7(b) 12 N 

 Received - U.S. 

 Person 

 0070 Rents, Royalties 8(b) 12 N 

 Received - U.S. 

 Person 

 0080 Dividends Received - 9(b) 12 N 

 U.S. Person 

 0090 Interest Received - 10(b) 12 N 

 U.S. Person 

 0100 Premiums Received - 11(b) 12 N 

 U.S. Person 

 0110 Add Lines 1 - 11 12(b) 12 N 

 for U.S. Person 

 0120 Purchase of Stock 13(b) 12 N 

 In Trade - U.S. 

 Person 

 0130 Purchase of 14(b) 12 N 

 Tangible Property - 

 U.S. Person 

 0140 Purchase of 15(b) 12 N 

 Property Rights - 

 U.S. Person 

 0143 Platform Contrib. 16(b) 12 N | 

 Trans. Pmts Paid 

 U.S. Person 

 0147 Cost Sharing Trans. 17(b) 12 N | 

 Pmts Paid U.S. 

 Person 

 0150 Compensation Paid - 18(b) 12 N 

 U.S. Person 

 0160 Commissions Paid - 19(b) 12 N 

 U.S. Person 

 0170 Rents, Royalties 20(b) 12 N 

 Paid - U.S. Person 

Publication 1346 October 1, 2011 Part 2 Page 394 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0180 Dividends Paid - 21(b) 12 N 

 U.S. Person 

 

 0190 Interest Paid - 22(b) 12 N 

 U.S. Person 

 0195 Premiums Paid for 23(b) 12 N 

 Insurance US Person 

 0200 Add Lines 13 - 23 24(b) 12 N 

 for U.S. Person 

 0210 Amounts Borrowed - 25(b) 12 N 

 U.S. Person 

 0220 Amounts Loaned - 26(b) 12 N 

 U.S. Person 

 0230 Sales of Stock in 1(c) 12 N 

 Trade - Domestic 

 Corp. 

 0235 Sales of Tangible 2(c) 12 N 

 Property Domestic 

 Corp. 

 0240 Sales of Property 3(c) 12 N 

 Rights - Domestic 

 Corp. 

 0243 Platform 4(c) 12 N | 

 Contrib.Trans. Pmts 

 Rec'd Domestic Corp. 

 0247 Cost Sharing Trans. 5(c) 12 N | 

 Pmts Rec'd Domestic 

 Corp. 

 0250 Compensation 6(c) 12 N 

 Received - Domestic 

 Corp. 

 0260 Commissions 7(c) 12 N 

 Received - Domestic 

 Corp. 

 0270 Rents, Royalties 8(c) 12 N 

 Received - Domestic 

 Corp. 

 0280 Dividends Received - 9(c) 12 N 

 Domestic Corp. 

Publication 1346 October 1, 2011 Part 2 Page 395 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0290 Interest Received - 10(c) 12 N 

 Domestic Corp. 

 

 0300 Premiums Received - 11(c) 12 N 

 Domestic Corp. 

 0310 Add Lines 1 - 11 12(c) 12 N 

 for Domestic Corp. 

 0320 Purchase of Stock 13(c) 12 N 

 in Trade - Domestic 

 Corp. 

 0330 Purchase of 14(c) 12 N 

 Tangible Property - 

 Domestic Corp. 

 0340 Purchase of 15(c) 12 N 

 Property Rights - 

 Domestic Corp. 

 0343 Platform Contrib. 16(c) 12 N | 

 Trans. Pmts Paid 

 Domestic Corp. 

 0347 Cost Sharing Trans. 17(c) 12 N | 

 Pmts Paid Domestic 

 Corp. 

 0350 Compensation Paid - 18(c) 12 N 

 Domestic Corp. 

 0360 Commissions Paid - 19(c) 12 N 

 Domestic Corp. 

 0370 Rents, Royalties 20(c) 12 N 

 Paid - Domestic 

 Corp. 

 0380 Dividends Paid - 21(c) 12 N 

 Domestic Corp. 

 0390 Interest Paid - 22(c) 12 N 

 Domestic Corp. 

 0395 Premiums Paid for 23(c) 12 N 

 Insurance Domestic 

 Corp. 

 0400 Add Lines 13 - 23 24(c) 12 N 

 for Domestic Corp. 

Publication 1346 October 1, 2011 Part 2 Page 396 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0410 Amounts Borrowed - 25(c) 12 N 

 Domestic Corp. 

 

 0420 Amounts Loaned - 26(c) 12 N 

 Domestic Corp. 

 0430 Sales of Stock in 1(d) 12 N 

 Trade - Foreign 

 Corp. 

 0435 Sales of Tangible 2(d) 12 N 

 Property Foreign 

 Corp. 

 0440 Sales of Property 3(d) 12 N 

 Rights - Foreign 

 Corp. 

 0443 Platform Contrib. 4(d) 12 N | 

 Trans. Pmts Rec'd 

 Foreign Corp. 

 0447 Cost Sharing Trans. 5(d) 12 N | 

 Pmts Rec'd Foreign 

 Corp. 

 0450 Compensation 6(d) 12 N 

 Received - Foreign 

 Corp. 

 0460 Commissions 7(d) 12 N 

 Received - Foreign 

 Corp. 

 0470 Rents, Royalties 8(d) 12 N 

 Received - Foreign 

 Corp. 

 0480 Dividends Received - 9(d) 12 N 

 Foreign Corp. 

 0490 Interest Received - 10(d) 12 N 

 Foreign Corp. 

 0500 Premiums Received - 11(d) 12 N 

 Foreign Corp. 

 0510 Add Lines 1 - 11 12(d) 12 N 

 for Foreign Corp. 

Publication 1346 October 1, 2011 Part 2 Page 397 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0520 Purchase of Stock 13(d) 12 N 

 in Trade - Foreign 

 Corp. 

 

 0530 Purchase of 14(d) 12 N 

 Tangible Property - 

 Foreign Corp. 

 0540 Purchase of 15(d) 12 N 

 Property Rights - 

 Foreign Corp. 

 0543 Platform Contrib. 16(d) 12 N | 

 Trans. Pmts Paid 

 Foreign Corp. 

 0547 Cost Sharing Trans. 17(d) 12 N | 

 Pmts Paid Foreign 

 Corp. 

 0550 Compensation Paid - 18(d) 12 N 

 Foreign Corp. 

 0560 Commissions Paid - 19(d) 12 N 

 Foreign Corp. 

 0570 Rents, Royalties 20(d) 12 N 

 Paid - Foreign Corp. 

 0580 Dividends Paid - 21(d) 12 N 

 Foreign Corp. 

 0590 Interest Paid - 22(d) 12 N 

 Foreign Corp. 

 0595 Premiums Paid for 23(d) 12 N 

 Insurance Foreign 

 Corp. 

 0600 Add Lines 13 - 23 24(d) 12 N 

 for Foreign Corp. 

 0610 Amounts Borrowed - 25(d) 12 N 

 Foreign Corp. 

 0620 Amounts Loaned - 26(d) 12 N 

 Foreign Corp. 

 0630 Sales of Stock in 1(e) 12 N 

 Trade - 10% Foreign 

 Corp. 

Publication 1346 October 1, 2011 Part 2 Page 398 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0635 Sales of Tangible 2(e) 12 N 

 Property 10% 

 Foreign Corp. 

 

 0640 Sales of Property 3(e) 12 N 

 Rights - 10% 

 Foreign Corp. 

 0643 Platform Contrib 4(e) 12 N | 

 Trans Pmts Rec'd 

 10% Foreign Corp 

 0647 Cost Sharing Trans. 5(e) 12 N | 

 Pmts Rec'd 10% 

 Foreign Corp. 

 0650 Compensation 6(e) 12 N 

 Received - 10% 

 Foreign Corp. 

 0660 Commissions 7(e) 12 N 

 Received - 10% 

 Foreign Corp. 

 0670 Rents, Royalties 8(e) 12 N 

 Received - 10% 

 Foreign Corp. 

 0680 Dividends Received - 9(e) 12 N 

 10% Foreign Corp. 

 0690 Interest Received - 10(e) 12 N 

 10% Foreign Corp. 

 0700 Premiums Received - 11(e) 12 N 

 10% Foreign Corp. 

 0710 Add Lines 1 - 11 12(e) 12 N 

 for 10% Foreign 

 Corp. 

 0720 Purchase of Stock 13(e) 12 N 

 in Trade - 10% 

 Foreign Corp. 

 0730 Purchase of 14(e) 12 N 

 Tangible Property - 

 10% Foreign Corp. 

 0740 Purchase of 15(e) 12 N 

 Property Rights - 

 10% Foreign Corp. 

Publication 1346 October 1, 2011 Part 2 Page 399 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0743 Platform Contrib 16(e) 12 N | 

 Trans Pmts Paid 10% 

 Foreign Corp 

 

 0747 Cost Sharing Trans. 17(e) 12 N | 

 Pmts Paid 10% 

 Foreign Corp. 

 0750 Compensation Paid - 18(e) 12 N 

 10% Foreign Corp. 

 0760 Commissions Paid - 19(e) 12 N 

 10% Foreign Corp. 

 0770 Rents, Royalties 20(e) 12 N 

 Paid - 10% Foreign 

 Corp. 

 0780 Dividends Paid - 21(e) 12 N 

 10% Foreign Corp. 

 0790 Interest Paid - 10% 22(e) 12 N 

 Foreign Corp. 

 0795 Premiums Paid for 23(e) 12 N 

 Insurance 10% 

 Foreign Corp. 

 0800 Add Lines 13 - 23 24(e) 12 N 

 for 10% Foreign 

 Corp. 

 0810 Amounts Borrowed - 25(e) 12 N 

 10% Foreign Corp. 

 0820 Amounts Loaned - 26(e) 12 N 

 10% Foreign Corp. 

 0830 Sales of Stock in 1(f) 12 N 

 Trade - 10% Any 

 Corp. 

 0835 Sales of Tangible 2(f) 12 N 

 Property 10% Any 

 Corp. 

 0840 Sales of Property 3(f) 12 N 

 Rights - 10% Any 

 Corp. 

Publication 1346 October 1, 2011 Part 2 Page 400 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0843 Platform Contrib. 4(f) 12 N | 

 Trans. Pmts Rec'd 

 10% Any Corp. 

 

 0847 Cost Sharing Trans. 5(f) 12 N | 

 Pmts Rec'd 10% Any 

 Corp. 

 0850 Compensation 6(f) 12 N 

 Received - 10% Any 

 Corp. 

 0860 Commissions 7(f) 12 N 

 Received - 10% Any 

 Corp. 

 0870 Rents, Royalties 8(f) 12 N 

 Received - 10% Any 

 Corp. 

 0880 Dividends Received - 9(f) 12 N 

 10% Any Corp. 

 0890 Interest Received - 10(f) 12 N 

 10% Any Corp. 

 0900 Premiums Received - 11(f) 12 N 

 10% Any Corp. 

 0910 Add Lines 1 - 11 12(f) 12 N 

 for 10% Any Corp. 

 0920 Purchase of Stock 13(f) 12 N 

 in Trade - 10% Any 

 Corp. 

 0930 Purchase of 14(f) 12 N 

 Tangible Property - 

 10% Any Corp. 

 0940 Purchase of 15(f) 12 N 

 Property Rights - 

 10% Any Corp. 

 0943 Platform Contrib. 16(f) 12 N | 

 Trans. Pmts Paid 

 10% Any Corp. 

 0947 Cost Sharing Trans. 17(f) 12 N | 

 Pmts Paid 10% Any 

 Corp. 

 

 

Publication 1346 October 1, 2011 Part 2 Page 401 
 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0950 Compensation Paid - 18(f) 12 N 

 10% Any Corp. 

 

 0960 Commissions Paid - 19(f) 12 N 

 10% Any Corp. 

 0970 Rents, Royalties 20(f) 12 N 

 Paid - 10% Any Corp. 

 0980 Dividends Paid - 21(f) 12 N 

 10% Any Corp. 

 0990 Interest Paid - 10% 22(f) 12 N 

 Any Corp. 

 0995 Premiums Paid for 23(f) 12 N 

 Insurance 10% Any 

 Corp. 

 1000 Add Lines 13 - 23 24(f) 12 N 

 for 10% Any Corp. 

 1010 Amounts Borrowed - 25(f) 12 N 

 10% Any Corp. 

 1020 Amounts Loaned - 26(f) 12 N 

 10% Any Corp. 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 402 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2150" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record 6 "SCHbbO" 

 Identification 

 

 0001 Form Number 6 "5471bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 0000001 - 0000005 

 Number 

 0010 Identifying Number 9 NO ENTRY 

 0020 Name of Foreign 35 AN 

 Corporation 

 0030 Name of Shareholder I (a) 40 AN 

 0035 Name of Shareholder I (a) 40 AN 

 - Name Line 2 

 0040 Address of I (b) 35 AN 

 Shareholder 

 0050 City of Shareholder I (b) 22 AN 

 0060 State of Shareholder I (b) 2 AN 

 0070 Zip Code of I (b) 12 N or nnnnnbbbbbbb 

 Shareholder or nnnnnnnnnbbb 

 or blank 

 0080 Identifying Number I (c) 9 N 

 of Shareholder 

 0090 Date of Original I (d) 8 YYYYMMDD 

 Acquisition 

 0100 Date of Additional I (e) 8 YYYYMMDD 

 Acquisition 

Publication 1346 October 1, 2011 Part 2 Page 403 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Name of Shareholder- I (a) 40 AN 

 2 

 

 0115 Name of Shareholder- I (a) 40 AN 

 2 - Name Line 2 

 0120 Address of I (b) 35 AN 

 Shareholder-2 

 0130 City of Shareholder- I (b) 22 AN 

 2 

 0140 State of I (b) 2 AN 

 Shareholder-2 

 0150 Zip Code of I (b) 12 N or nnnnnbbbbbbb 

 Shareholder-2 or nnnnnnnnnbbb 

 or blank 

 0160 Identifying Number I (c) 9 N or blank 

 of Shareholder-2 

 0170 Date of Original I (d) 8 YYYYMMDD or blank 

 Acquisition-2 

 0180 Date of Additional I (e) 8 YYYYMMDD or blank 

 Acquisition-2 

 0190 Name of Shareholder- I (a) 40 AN 

 3 

 0195 Name of Shareholder- I (a) 40 AN 

 3 - Name Line 2 

 0200 Address of I (b) 35 AN 

 Shareholder-3 

 0210 City of Shareholder- I (b) 22 AN 

 3 

 0220 State of I (b) 2 AN 

 Shareholder-3 

 0230 Zip Code of I (b) 12 N or nnnnnbbbbbbb 

 Shareholder-3 or nnnnnnnnnbbb 

 or blank 

 0240 Identifying Number I (c) 9 N or blank 

 of Shareholder-3 

 0250 Date of Original I (d) 8 YYYYMMDD or blank 

 Acquisition-3 

Publication 1346 October 1, 2011 Part 2 Page 404 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0260 Date of Additional I (e) 8 YYYYMMDD or blank 

 Acquisition-3 

 

 0270 Name of Shareholder- I (a) 40 AN 

 4 

 0275 Name of Shareholder- I (a) 40 AN 

 4 - Name Line 2 

 0280 Address of I (b) 35 AN 

 Shareholder-4 

 0290 City of Shareholder- I (b) 22 AN 

 4 

 0300 State of I (b) 2 AN 

 Shareholder-4 

 0310 Zip Code of I (b) 12 N or nnnnnbbbbbbb 

 Shareholder-4 or nnnnnnnnnbbb 

 or blank 

 0320 Identifying Number I (c) 9 N or blank 

 of Shareholder-4 

 0330 Date of Original I (d) 8 YYYYMMDD or blank 

 Acquisition-4 

 0340 Date of Additional I (e) 8 YYYYMMDD or blank 

 Acquisition-4 

 @0345 Part I Additional Part I 6 "STMbnn" or blank 

 Information 

 0350 Name of U.S. II A(a) 40 AN 

 Shareholder 

 0355 Name of U.S. II A(a) 40 AN 

 Shareholder - N/L 2 

 0360 Address of U.S II A(a) 35 AN 

 Shareholder 

 0370 City of U.S II A(a) 22 AN 

 Shareholder 

 0380 State of U.S. II A(a) 2 AN 

 Shareholder 

 0390 Zip Code of U.S. II A(a) 12 N or nnnnnbbbbbbb 

 Shareholder or nnnnnnnnnbbb 

 or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 405 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0395 Identifying Number II A(a) 9 N or blank 

 of U.S. Shareholder 

 

 0400 Type of Return II A(b)(1) 8 AN 

 0410 Date Return Filed II A(b)(2) 8 YYYYMMDD 

 0420 IRS Center Where II A(b)(3) 12 AN 

 Filed 

 0430 Date Information II A(c) 8 YYYYMMDD or blank 

 Return Filed 

 0440 Name of U.S. II A(a) 40 AN 

 Shareholder-2 

 0445 Name of U.S. II A(a) 40 AN 

 Shareholder-2 - N/L 

 2 

 0450 Address of U.S. II A(a) 35 AN 

 Shareholder-2 

 0460 City of U.S. II A(a) 22 AN 

 Shareholder-2 

 0470 State of U.S. II A(a) 2 AN 

 Shareholder-2 

 0480 Zip Code of U.S. II A(a) 12 N or nnnnnbbbbbbb 

 Shareholder-2 or nnnnnnnnnbbb or blank 

 0485 Identifying Number II A(a) 9 N or blank 

 of U.S. Shareholder- 

 2 

 0490 Type of Return-2 II A(b)(1) 8 AN 

 0500 Date Return Filed-2 II A(b)(2) 8 YYYYMMDD or blank 

 0510 IRS Center Where II A(b)(3) 12 AN 

 Filed-2 

 0520 Date Information II A(c) 8 YYYYMMDD or blank 

 Return Filed-2 

 0530 Name of U.S. II A(a) 40 AN 

 Shareholder-3 

 0535 Name of U.S. II A(a) 40 AN 

 Shareholder-3 - N/L 

 2 

 

Publication 1346 October 1, 2011 Part 2 Page 406 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0540 Address of U.S. II A(a) 35 AN 

 Shareholder-3 

 

 0550 City of U.S. II A(a) 22 AN 

 Shareholder-3 

 0560 State of U.S. II A(a) 2 AN 

 Shareholder-3 

 0570 Zip Code of U.S. II A(a) 12 N or nnnnnbbbbbbb 

 Shareholder-3 or nnnnnnnnnbbb or blank 

 0575 Identifying Number II A(a) 9 N or blank 

 of U.S. Shareholder- 

 3 

 0580 Type of Return-3 II A(b)(1) 8 AN 

 0590 Date Return Filed-3 II A(b)(2) 8 YYYYMMDD or blank 

 0600 IRS Center Where II A(b)(3) 12 AN 

 Filed-3 

 0610 Date Information II A(c) 8 YYYYMMDD or blank 

 Return Filed-3 

 @0615 Part II Section A Part II 6 "STMbnn" or blank 

 Additional 

 Information 

 @0620 Attach Statement of II A 6 "STMbnn" or blank 

 U.S. Persons 

 0630 Name of U.S. II B(a) 40 AN 

 Officer or Director 

 0635 Name of U.S. II B(a) 40 AN 

 Officer or Director 

 - N/L 2 

 0640 Address of U.S. II B(b) 35 AN 

 Officer 

 0650 City of U.S. Officer II B(b) 22 AN 

 0660 State of U.S. II B(b) 2 AN 

 Officer 

 0670 Zip Code of U.S. II B(b) 12 N or nnnnnbbbbbbb 

 Officer or nnnnnnnnnbbb 

 or blank 

Publication 1346 October 1, 2011 Part 2 Page 407 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0680 Social Security II B(c) 9 N 

 Number 

 

 0690 Officer II B(d) 1 "X" or blank 

 0700 Director II B(d) 1 "X" or blank 

 0710 Name of U.S. II B(a) 40 AN 

 Officer or Director- 

 2 

 0715 Name of U.S. II B(a) 40 AN 

 Officer or Director- 

 2 - N/L 2 

 0720 Address of U.S. II B(b) 35 AN 

 Officer-2 

 0730 City of U.S. II B(b) 22 AN 

 Officer-2 

 0740 State of U.S. II B(b) 2 AN 

 Officer-2 

 0750 Zip Code of U.S. II B(b) 12 N or nnnnnbbbbbbb 

 Officer-2 or nnnnnnnnnbbb or blank 

 0760 Social Security II B(c) 9 N or blank 

 Number-2 

 0770 Officer-2 II B(d) 1 "X" or blank 

 0780 Director-2 II B(d) 1 "X" or blank 

 0790 Name of U.S. II B(a) 40 AN 

 Officer or Director- 

 3 

 0795 Name of U.S. II B(a) 40 AN 

 Officer or Director- 

 3 - N/L 2 

 0800 Address of U.S. II B(b) 35 AN 

 Officer-3 

 0810 City of U.S. II B(b) 22 AN 

 Officer-3 

 0820 State of U.S. II B(b) 2 AN 

 Officer-3 

Publication 1346 October 1, 2011 Part 2 Page 408 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0830 Zip Code of U.S. II B(b) 12 N or nnnnnbbbbbbb 

 Officer-3 or nnnnnnnnnbbb or blank 

 

 0840 Social Security II B(c) 9 N or blank 

 Number-3 

 0850 Officer-3 II B(d) 1 X or blank 

 0860 Director-3 II B(d) 1 X or blank 

 @0865 Part II Section B Part II 6 "STMbnn" or blank 

 Additional 

 Information 

 0870 Name of Shareholder II C(a) 40 AN 

 Filing 

 0880 Class of Stock II C(b) 1 ALPHA: 

 Acquired "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or blank 

 

 0890 Date of Acquisition II C(c) 8 YYYYMMDD or blank 

 0900 Method of II C(d) 8 AN 

 Acquisition 

 0910 Number of Shares II C(e)(1) 10 N or blank 

 Acquired Directly 

 0920 Number of Shares II C(e)(2) 10 N or blank 

 Acquired Indirectly 

 0930 Number of Shares II C(e)(3) 10 N or blank 

 Acquired 

 Constructively 

 0940 Name of Shareholder II C(a) 40 AN 

 Filing-2 

 0950 Class of Stock II C(b) 1 ALPHA: 

 Acquired-2 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or blank 

 

 0960 Date of Acquisition- II C(c) 8 YYYYMMDD or blank 

 2 

 0970 Method of II C(d) 8 AN 

 Acquisition-2 

Publication 1346 October 1, 2011 Part 2 Page 409 

 
 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0980 Number of Shares II C(e)(1) 10 N or blank 

 Acquired Directly-2 

 

 0990 Number of Shares II C(e)(2) 10 N or blank 

 Acquired Indirectly- 

 2 

 1000 Number of Shares II C(e)(3) 10 N or blank 

 Acquired 

 Constructively-2 

 1010 Name of Shareholder II C(a) 40 AN 

 Filing-3 

 1020 Class of Stock II C(b) 1 ALPHA: 

 Acquired-3 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or blank 

 

 1030 Date of Acquisition- II C(c) 8 YYYYMMDD or blank 

 3 

 1040 Method of II C(d) 8 AN 

 Acquisition-3 

 1050 Number of Shares II C(e)(1) 10 N or blank 

 Acquired Directly-3 

 1060 Number of Shares II C(e)(2) 10 N or blank 

 Acquired Indirectly- 

 3 

 1065 Number of Shares II C(e)(3) 10 N or blank 

 Acquired 

 Constructively-3 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 410 

 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2451" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 1070 Record 6 "SCHbbO" 

 Identification 

 

 1071 Form Number 6 "5471bb" 

 1072 Page Number 5 "PG02b" 

 1073 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1074 Filler 1 Blank 

 1075 Schedule Occurrence 7 0000001 - 0000005 

 Number 

 1080 Amount Paid or II C(f) 12 N or blank 

 Value Given 

 1090 Name From Whom II C(g) 40 AN 

 Shares Were Acquired 

 1095 Name From Whom II C(g) 40 AN 

 Shares Were 

 Acquired - N/L 2 

 1100 Address-Person From II C(g) 35 AN 

 Whom Shares Acquired 

 1110 City-Person From II C(g) 22 AN 

 Whom Shares Acquired 

 1120 State-Person From II C(g) 2 AN 

 Whom Shares Acquired 

 1130 Zip Code-Person II C(g) 12 N or nnnnnbbbbbbb 

 From Whom Shares or nnnnnnnnnbbb 

 Acquired or blank 

 1135 Country-Person from II C 35 AN or blank 

 Whom Shares Acquired 

 1140 Amount Paid or II C(f) 12 N or blank 

 Value Given-2 

 

Publication 1346 October 1, 2011 Part 2 Page 411 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1150 Name From Whom II C(g) 40 AN 

 Shares Were 

 Acquired-2 

 

 1155 Name From Whom II C(g) 40 AN 

 Shares Were 

 Acquired-2 - N/L 2 

 1160 Address-Person From II C(g) 35 AN 

 Whom Shares 

 Acquired-2 

 1170 City-Person From II C(g) 22 AN 

 Whom Shares 

 Acquired-2 

 1180 State-Person From II C(g) 2 AN 

 Whom Shares 

 Acquired-2 

 1190 Zip Code-Person II C(g) 12 N or nnnnnbbbbbbb 

 From Whom Shares or nnnnnnnnnbbb 

 Acquired-2 or blank 

 1195 Country-Person from II C 35 AN or blank 

 Whom Shares 

 Acquired-2 

 1200 Amount Paid or II C(f) 12 N or blank 

 Value Given-3 

 1210 Name From Whom II C(g) 40 AN 

 Shares Were 

 Acquired-3 

 1215 Name From Whom II C(g) 40 AN 

 Shares Were 

 Acquired-3 - N/L 2 

 1220 Address-Person From II C(g) 35 AN 

 Whom Shares 

 Acquired-3 

 1230 City-Person From II C(g) 22 AN 

 Whom Shares 

 Acquired-3 

 1240 State-Person From II C(g) 2 AN 

 Whom Shares 

 Acquired-3 

Publication 1346 October 1, 2011 Part 2 Page 412 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1250 Zip Code-Person II C(g) 12 N or nnnnnbbbbbbb 

 From Whom Shares or nnnnnnnnnbbb 

 Acquired-3 or blank 

 

 1253 Country-Person from II C 35 AN or blank 

 Whom Shares 

 Acquired-3 

 @1255 Part II Section C II 6 "STMbnn" or blank 

 Additional 

 Information 

 1260 Name of Shareholder II D(a) 40 AN 

 Disposing of Stock 

 1270 Class of Stock II D(b) 1 ALPHA: 

 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or blank 

 

 1280 Date of Disposition II D(c) 8 YYYYMMDD or blank 

 1290 Method of II D(d) 8 AN 

 Disposition 

 1300 Number of Shares II D(e)(1) 10 N or blank 

 Disposed Directly 

 1310 Number of Shares II D(e)(2) 10 N or blank 

 Disposed Indirectly 

 1320 Number of Shares II D(e)(3) 10 N or blank 

 Disposed 

 Constructively 

 1330 Name of Shareholder II D(a) 40 AN 

 Disposing of Stock-2 

 1340 Class of Stock-2 II D(b) 1 ALPHA: 

 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or blank 

 

 1350 Date of Disposition- II D(c) 8 YYYYMMDD or blank 

 2 

 1360 Method Of II D(d) 8 AN 

 Disposition-2 

 1370 Number of Shares II D(e)(1) 10 N or blank 

 Disposed Directly-2 

Publication 1346 October 1, 2011 Part 2 Page 413 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1380 Number of Shares II D(e)(2) 10 N or blank 

 Disposed Indirectly- 

 2 

 

 1390 Number of Shares II D(e)(3) 10 N or blank 

 Disposed 

 Constructively-2 

 1400 Name of Shareholder II D(a) 40 AN 

 Disposing of Stock-3 

 1410 Class of Stock-3 II D(b) 1 ALPHA: 

 "C" = COMMON, 

 "P" = PREFERRED, 

 "T" = TREASURY or blank 

 

 1420 Date of Disposition- II D(c) 8 YYYYMMDD or blank 

 3 

 1430 Method of II D(d) 8 AN 

 Disposition-3 

 1440 Number of Shares II D(e)(1) 10 N or blank 

 Disposed Directly-3 

 1450 Number of Shares II D(e)(2) 10 N or blank 

 Disposed Indirectly- 

 3 

 1460 Number of Shares II D(e)(3) 10 N or blank 

 Disposed 

 Constructively-3 

 1470 Amount Received II D(f) 12 N or blank 

 1480 Name To Whom II D(g) 40 AN 

 Disposition of 

 Stock Was Made 

 1485 Name To Whom II D(g) 40 AN 

 Disposition Made - 

 N/L 2 

 1490 Address of Person II D(g) 35 AN 

 to Whom Disposition 

 1500 City of Person to II D(g) 22 AN 

 Whom Disposition 

 1510 State of Person to II D(g) 2 AN 

 Whom Disposition 

Publication 1346 October 1, 2011 Part 2 Page 414 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1520 Zip Code of Person II D(g) 12 N or nnnnnbbbbbbb 

 to Whom Disposition or nnnnnnnnnbbb 

 or blank 

 

 1525 Country of Person II D 35 AN or blank 

 to Whom Disposition 

 1530 Amount Received-2 II D(f) 12 N or blank 

 1540 Name To Whom II D(g) 40 AN 

 Disposition of 

 Stock Was Made-2 

 1545 Name To Whom II D(g) 40 AN 

 Disposition Made-2 - 

 N/L 2 

 1550 Address of Person II D(g) 35 AN 

 to Whom Disposition- 

 2 

 1560 City of Person to II D(g) 22 AN 

 Whom Disposition-2 

 1570 State of Person to II D(g) 2 AN 

 Whom Disposition-2 

 1580 Zip Code of Person II D(g) 12 N or nnnnnbbbbbbb 

 to Whom Disposition- or nnnnnnnnnbbb 

 2 or blank 

 1585 Country of Person II D 35 AN or blank 

 to Whom Disposition- 

 2 

 1590 Amount Received-3 II D(f) 12 N or blank 

 1600 Name To Whom II D(g) 40 AN 

 Disposition of 

 Stock Was Made-3 

 1605 Name To Whom II D(g) 40 AN 

 Disposition Made-3 - 

 N/L 2 

 1610 Address of Person II D(g) 35 AN 

 to Whom Disposition- 

 3 

 1620 City of Person to II D(g) 22 AN 

 Whom Disposition-3 

Publication 1346 October 1, 2011 Part 2 Page 415 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1630 State of Person to II D(g) 2 AN 

 Whom Disposition-3 

 

 1640 Zip Code of Person II D(g) 12 N or nnnnnbbbbbbb 

 to Whom Disposition- or nnnnnnnnnbbb 

 3 or blank 

 1643 Country of Person II D 35 AN or blank 

 to Whom Disposition- 

 3 

 @1645 Part II Section D II 6 "STMbnn" or blank 

 Additional 

 Information 

 1650 Name of Transferor II E(a) 40 AN 

 1655 Name of Transferor - II E(a) 40 AN 

 Name Line 2 

 1660 Address of II E(a) 35 AN 

 Transferor 

 1670 City of Transferor II E(a) 22 AN 

 1680 State of Transferor II E(a) 2 AN 

 1690 Zip Code of II E(a) 12 N or nnnnnbbbbbbb 

 Transferor or nnnnnnnnnbbb 

 or blank 

 1695 Country of II E 35 AN or blank 

 Transferor 

 1700 Identifying Number II E(b) 9 N or blank 

 of Transferor 

 1710 Date of Transfer II E(c) 8 YYYYMMDD or blank 

 1720 Name of Transferor-2 II E(a) 40 AN 

 1725 Name of Transferor- II E(a) 40 AN 

 2 - Name Line 2 

 1730 Address of II E(a) 35 AN 

 Transferor-2 

 1740 City of Transferor-2 II E(a) 22 AN 

 1750 State of Transferor- II E(a) 2 AN 

 2 

Publication 1346 October 1, 2011 Part 2 Page 416 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1760 Zip Code of II E(a) 12 N or nnnnnbbbbbbb 

 Transferor-2 or nnnnnnnnnbbb 

 or blank 

 

 1765 Country of II E 35 AN or blank 

 Transferor-2 

 1770 Identifying Number II E(b) 9 N or blank 

 of Transferor-2 

 1780 Date of Transfer-2 II E(c) 8 YYYYMMDD or blank 

 1790 Name of Transferor-3 II E(a) 40 AN 

 1795 Name of Transferor- II E(a) 40 AN 

 3 - Name Line 2 

 1800 Address of II E(a) 35 AN 

 Transferor-3 

 1810 City of Transferor-3 II E(a) 22 AN 

 1820 State of Transferor- II E(a) 2 AN 

 3 

 1830 Zip Code of II E(a) 12 N or nnnnnbbbbbbb 

 Transferor-3 or nnnnnnnnnbbb 

 or blank 

 1835 Country of II E 35 AN or blank 

 Transferor-3 

 1840 Identifying Number II E(b) 9 N or blank 

 of Transferor-3 

 1850 Date of Transfer-3 II E(c) 8 YYYYMMDD or blank 

 1860 Description of II E(d)(1) 40 AN 

 Assets 

 1870 Fair Market Value II E(d)(2) 12 N or blank 

 1880 Adjusted Basis II E(d)(3) 12 N or blank 

 1890 Description of II E(e) 40 AN 

 Assets Transferred 

 1900 Description of II E(d)(1) 40 AN 

 Assets-2 

 1910 Fair Market Value-2 II E(d)(2) 12 N or blank 

Publication 1346 October 1, 2011 Part 2 Page 417 

 
 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1920 Adjusted Basis-2 II E(d)(3) 12 N or blank 

 

 1930 Description of II E(e) 40 AN 

 Assets Transferred-2 

 1940 Description of II E(d)(1) 40 AN 

 Assets-3 

 1950 Fair Market Value-3 II E(d)(2) 12 N or blank 

 1960 Adjusted Basis-3 II E(d)(3) 12 N or blank 

 1970 Description of II E(e) 40 AN 

 Assets Transferred-3 

 @1975 Part II Section E II 6 "STMbnn" or blank 

 Additional 

 Information 

 @1980 Attach Schedule if II F(a) 6 "STMbnn" or blank 

 Filed Tax Return 

 1990 Date of Any II F(b) 8 YYYYMMDD or blank 

 Reorganization 

 During Last 4 Years 

 @2000 Attach A Chart II F(c) 6 "STMbnn" or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 418 

 

 
 FORM 5695 PAGE 1 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0428" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5695bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Identifying Number 9 N 

 of Taxpayer 

 0020 Main Home Located 1a 1 "X" or blank | 

 in United States - 

 Yes 

 0030 Main Home Located 1a 1 "X" or blank | 

 in United States - 

 No 

 0032 Street Address 1b 35 AN, Allowable Special | 

 Characters are Space, 

 Slash and Hyphen 

 or blank 

 

 0034 City 1b 22 A, Allowable Special | 

 Characters is Space 

 or blank 

 0036 State Abbreviation 1b 2 A, (Standard Postal State | 

 Abbreviations) or blank 

 0038 Zip Code 1b 12 N or Blank | 

 (left justified) 

 0040 New Main Home 1c 1 "X" or blank | 

 Construction - Yes 

 0042 New Main Home 1c 1 "X" or blank | 

 Construction - No 

Publication 1346 October 1, 2011 Part 2 Page 419 
 FORM 5695 PAGE 1 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0044 2006 Credit 2a 12 N | 

 

 0046 2007 Credit 2b 12 N | 

 0048 2009 Credit 2c 12 N | 

 0050 2010 Credit 2d 12 N | 

 0052 Add Lines 2a 2e 12 N | 

 through 2d 

 0054 Reduce Heat Loss/ 3a 12 N | 

 Gain in Your Home 

 0060 Exterior Doors 3b 12 N | 

 0070 Metal/Asphalt Roof 3c 12 N | 

 0072 Exterior Windows/ 3d 12 N | 

 Skylights 

 0074 Amount from Window 3f 12 N | 

 Expense Worksheet 

 0076 Subtract Line 3f 3g 12 N | 

 from Line 3e 

 0078 Smaller of Line 3d 3h 12 N | 

 or Line 3g 

 0080 Add Lines 3a, 3b, 4 12 N | 

 3c and 3h 

 0082 Multiply Line 4 by 5 12 N | 

 10% 

 0084 Energy-Efficient 6a 12 N | 

 Building Property 

 0090 Qualified Natural 6b 12 N | 

 Gas, Propane, Oil 

 Furnace, etc. 

 0100 Advanced Main Air 6c 12 N | 

 Circulating Fan 

 0110 Add Lines 6a 7 12 N | 

 through 6c 

 0125 Add Lines 5 and 7 8 12 N | 

 0127 Maximum Credit 9 12 N | 

 Amount 

 

Publication 1346 October 1, 2011 Part 2 Page 420 
 FORM 5695 PAGE 1 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0129 More than One Main 9 1 "X" or blank | 

 Home 

 

 0135 Enter the Amount, 10 12 N | 

 if any, from Line 2e 

 0145 Subtract Line 10 11 12 N | 

 from Line 9 

 0155 Enter Smaller of 12 12 N | 

 Line 8 or Line 11 

 0165 Enter Amount from 13 12 N | 

 Credit Limit 

 Worksheet 

 0175 Nonbusiness Energy 14 12 N | 

 Property Credit 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 421 
 FORM 5695 PAGE 2 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0332" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0185 Record ID 6 "FRMbbb" 

 

 0186 Form Number 6 "5695bb" 

 0187 Page Number 5 "PG02b" 

 0188 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0189 Filler 1 blank 

 0190 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0255 Qualified Solar 15 12 N | 

 Electric Property 

 0260 Qualified Solar 16 12 N | 

 Water Heating 

 Property 

 0265 Qualified Small 17 12 N | 

 Wind Energy Costs 

 0270 Qualified 18 12 N | 

 Geothermal Heat 

 Pump Costs 

 0275 Add Lines 15 19 12 N | 

 through 18 

 0280 Multiply Line 19 by 20 12 N | 

 30% 

 0282 Main Home Located 21a 1 "X" or blank | 

 in United States - 

 Yes 

 0284 Main Home Located 21a 1 "X" or blank | 

 in United States - 

 No 

 0285 Street Address 21b 35 AN, Allowable Special | 

 Characters are Space, 

 Slash & Hyphen 

 or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 422 
 FORM 5695 PAGE 2 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0287 City 21b 22 A, Allowable Special | 

 Characters is Space 

 or blank 

 

 0289 State Abbreviation 21b 2 A (Standard Postal State | 

 Abbreviations) or blank 

 0290 Zip Code 21b 12 N or Blank | 

 (left justified) 

 0292 Qualified Fuel Cell 22 12 N | 

 Property 

 0294 Multiply Line 22 by 23 12 N | 

 30% 

 0295 Number of Kilowatts 24 12 AN, allowable characters | 

 are 0 - 9, blank and 

 period 

 0300 Kilowatt Capacity 24 12 N | 

 of Line 22 

 0305 Smaller of Line 23 25 12 N | 

 or 24 

 0310 Credit Carryforward 26 12 N | 

 from Prior Tax year 

 0315 Add Lines 20, 25 27 12 N | 

 and 26 

 0320 Tax from Form 1040 28 12 N | 

 0325 Form 1040 Credit & 29 12 N | 

 Other Credits 

 0330 Subtract Line 29 30 12 N | 

 from Line 28 

 0335 Residential Energy 31 12 N | 

 Efficient Property 

 Credit 

 0340 Credit Carryforward 32 12 N | 

 to Next Tax Year 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 423 

 
 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0747" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5713bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Tax Year Beginning 8 DT || 

 0020 Tax Year Ending 8 DT || 

 0040 Identifying Number 9 NO ENTRY 

 0050 Address 35 AN 

 0060 City 22 AN 

 0070 State 2 AN 

 0080 Zip Code 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 0090 Service Center 10 AN 

 Where Return Is 

 Filed 

 0100 Type Of Filer: 1 "X" or blank 

 (individual) 

 0110 Type Of Filer: 1 NO ENTRY 

 (partnership) 

 0120 Type Of Filer: 1 NO ENTRY 

 (corporation) 

 0130 Type Of Filer: 1 NO ENTRY 

 (trust) 

 

Publication 1346 October 1, 2011 Part 2 Page 424 

 
 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0140 Type Of Filer: 1 NO ENTRY 

 (estate) 

 

 0150 Type Of Filer: 1 "X" or blank 

 (other) 

 0160 Adjusted Gross 1 12 N 

 Income (Individuals) 

 0170 Partner/Corporation 2a/b 35 NO ENTRY 

 Name 

 0180 Partner/Corporation 2a/b 9 NO ENTRY 

 Identifying Number 

 0190 Partner/Corporation 2a/b 35 NO ENTRY 

 Name - 2 

 0200 Partner Corporation 2a/b 9 NO ENTRY 

 Identifying Number - 

 2 

 0210 Partner/Corporation 2a/b 35 NO ENTRY 

 Name - 3 

 0220 Partner Corporation 2a/b 9 NO ENTRY 

 Identifying Number - 

 3 

 0230 Partner/Corporation 2a/b 35 NO ENTRY 

 Name - 4 

 0240 Partner/Corporation 2a/b 9 NO ENTRY 

 Identifying Number - 

 4 

 0250 Partner/Corporation 2a/b 35 NO ENTRY 

 Name - 5 

 0260 Partner/Corporation 2a/b 9 NO ENTRY 

 Identifying Number - 

 5 

 0270 Partner/Corporation 2a/b 35 NO ENTRY 

 Name - 6 

 0280 Partner/Corporation 2a/b 9 NO ENTRY 

 Identifying Number - 

 6 

 0290 Partner/Corporation 2a/b 35 NO ENTRY 

 Name - 7 

 

Publication 1346 October 1, 2011 Part 2 Page 425 

 
 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Partner/Corporation 2a/b 9 NO ENTRY 

 Identifying Number - 

 7 

 

 0305 Attachment - 2a/b 6 NO ENTRY 

 Additional 

 Information 

 0310 Additional 2a/b 1 NO ENTRY 

 Information Included 

 0320 Partnership 2c 6 NO ENTRY 

 Principal Business 

 Activity Code 

 0330 Principal Business 2c 35 NO ENTRY 

 Activity Description 

 0340 Partnership IC- 2d 3 NO ENTRY 

 DISCs Code 

 0350 IC-DISCs Description 2d 35 NO ENTRY 

 0360 Partnership's Total 3a 12 NO ENTRY 

 Assets 

 0370 Partnership's 3b 12 NO ENTRY 

 Ordinary Income 

 0380 Type Of Form 1120 4a 6 NO ENTRY 

 Series Filed 

 0390 Name Of Corporation 4b(1) 35 NO ENTRY 

 0400 Employer 4b(2) 9 NO ENTRY 

 Identification 

 Number 

 0410 Taxable Year 4b(3) 8 NO ENTRY 

 Beginning 

 0420 Taxable Year Ending 4b(3) 8 NO ENTRY 

 0430 Total Assets 4c(1) 12 NO ENTRY 

 0440 Taxable Income 4c(2) 12 NO ENTRY 

 0450 Total Income Of 5 12 NO ENTRY 

 Estates Or Trusts 

 0460 Foreign Tax Credit 6a 12 N 

 0470 Deferral Of Earnings 6b 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 426 

 
 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0480 Deferral Of IC-DISC 6c 12 NO ENTRY 

 Income 

 

 0490 Exempt FSC Income 6d 12 NO ENTRY 

 0500 Excludable Extra- 6e 12 NO ENTRY 

 Territorial Income 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 427 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1396" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0510 Record ID 6 "FRMbbb" 

 

 0511 Form Number 6 "5713bb" 

 0512 Page Number 5 "PG02b" 

 0513 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0514 Filler 1 blank 

 0515 Form Occurrence 7 N 

 Number 0000001 

 0520 Operations 7a 1 "X" or blank 

 Reportable Under 

 Section 999(a) - Yes 

 0530 Operations 7a 1 "X" or blank 

 Reportable Under 

 Section 999(a) - No 

 0540 Foreign Corporation 7b 1 "X" or blank 

 Controlled - Yes Box 

 0550 Foreign Corporation 7b 1 "X" or blank 

 Controlled - No Box 

 0560 Do You Own Any 7c 1 "X" or blank 

 Stock Of IC-DISC - 

 Yes Box 

 0570 Do You Own Any 7c 1 "X" or blank 

 Stock Of IC-DISC - 

 No Box 

 0580 Do You Claim 7d 1 "X" or blank 

 Foreign Tax Credit - 

 Yes Box 

 0590 Do You Claim 7d 1 "X" or blank 

 Foreign Tax Credit - 

 No Box 

Publication 1346 October 1, 2011 Part 2 Page 428 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0600 Do You Control Any 7e 1 "X" or blank 

 Corporation - Yes 

 Box 

 

 0610 Do You Control Any 7e 1 "X" or blank 

 Corporation - No Box 

 0620 If Yes, Did 7e 1 "X" or blank 

 Corporation 

 Participate - Yes 

 Box 

 

 0630 If Yes, Did 7e 1 "X" or blank 

 Corporation 

 Participate - No Box 

 0640 Are You Controlled - 7f 1 "X" or blank 

 Yes Box 

 0650 Are You Controlled - 7f 1 "X" or blank 

 No Box 

 0660 If Yes, Did Person 7f 1 "X" or blank 

 Participate - Yes 

 Box 

 0670 If Yes, Did Person 7f 1 "X" or blank 

 Participate - No Box 

 0680 Treated Under 7g 1 "X" or blank 

 Section 671 As 

 Owner - Yes Box 

 0690 Treated Under 7g 1 "X" or blank 

 Section 671 As 

 Owner - No Box 

 0700 Partner In A 7h 1 "X" or blank 

 Partnership - Yes 

 Box 

 0710 Partner In A 7h 1 "X" or blank 

 Partnership - No Box 

 0720 Are You A Foreign 7i 1 "X" or blank 

 Sales Corporation - 

 Yes Box 

 0730 Are You A Foreign 7i 1 "X" or blank 

 Sales Corporation - 

 No Box 

Publication 1346 October 1, 2011 Part 2 Page 429 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0732 Are You Excluding 7j 1 "X" or blank 

 Extraterritorial 

 Income - Yes 

 

 0734 Are You Excluding 7j 1 "X" or blank 

 Extraterritorial 

 Income - No 

 0740 Boycott Of Israel - 8 1 "X" or blank 

 Yes Box 

 0750 Boycott Of Israel - 8 1 "X" or blank 

 No Box 

 0760 Are You Submitting 8 1 "X" or blank 

 Additional 

 Information 

 *0770 Name Of Country 8a(1) 35 AN or "STMbnn" or blank 

 +0780 Identifying Number 8a(2) 9 N 

 Of Person Having 

 Operations 

 +0790 Principal Business 8a(3) 6 N 

 Activity Code 

 *+0800 Description Of 8a(4) 35 AN or "STMbnn" 

 Principal Business 

 Activity 

 +0810 IC-DISCs Product 8a(5) 3 NO ENTRY 

 Code 

 0820 Name Of Country - 2 8b(1) 35 AN or blank 

 0830 Identifying Number 8b(2) 9 N or blank 

 Of Person Having 

 Operations - 2 

 0840 Principal Business 8b(3) 6 N or blank 

 Activity Code - 2 

 0850 Description Of 8b(4) 35 AN or blank 

 Principal Business 

 Activity - 2 

 0860 IC-DISCs Product 8b(5) 3 NO ENTRY 

 Code - 2 

 0870 Name Of Country - 3 8c(1) 35 AN or blank 

Publication 1346 October 1, 2011 Part 2 Page 430 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0880 Identifying Number 8c(2) 9 N or blank 

 Of Person Having 

 Operations - 3 

 

 0890 Principal Business 8c(3) 6 N or blank 

 Activity Code - 3 

 0900 Description Of 8c(4) 35 AN or blank 

 Principal Business 

 Activity - 3 

 0910 IC-DISCs Product 8c(5) 3 NO ENTRY 

 Code - 3 

 0920 Name Of Country - 4 8d(1) 35 AN or blank 

 0930 Identifying Number 8d(2) 9 N or blank 

 Of Person Having 

 Operations - 4 

 0940 Principal Business 8d(3) 6 N or blank 

 Activity Code - 4 

 0950 Description Of 8d(4) 35 AN or blank 

 Principal Business 

 Activity - 4 

 0960 IC-DISCs Product 8d(5) 3 NO ENTRY 

 Code - 4 

 0970 Name Of Country - 5 8e(1) 35 AN or blank 

 0980 Identifying Number 8e(2) 9 N or blank 

 Of Person Having 

 Operations - 5 

 0990 Principal Business 8e(3) 6 N or blank 

 Activity Code - 5 

 1000 Description Of 8e(4) 35 AN or blank 

 Principal Business 

 Activity - 5 

 1010 IC-DISCs Product 8e(5) 3 NO ENTRY 

 Code - 5 

 1020 Name Of Country - 6 8f(1) 35 AN or blank 

 1030 Identifying Number 8f(2) 9 N or blank 

 Of Person Having 

 Operations - 6 

Publication 1346 October 1, 2011 Part 2 Page 431 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1040 Principal Business 8f(3) 6 N or blank 

 Activity Code - 6 

 

 1050 Description Of 8f(4) 35 AN or blank 

 Principal Business 

 Activity - 6 

 1060 IC-DISCs Product 8f(5) 3 NO ENTRY 

 Code - 6 

 1070 Name Of Country - 7 8g(1) 35 AN or blank 

 1080 Identifying Number 8g(2) 9 N or blank 

 Of Person Having 

 Operations - 7 

 1090 Principal Business 8g(3) 6 N or blank 

 Activity Code - 7 

 1100 Description Of 8g(4) 35 AN or blank 

 Principal Business 

 Activity - 7 

 1110 IC-DISCs Product 8g(5) 3 NO ENTRY 

 Code - 7 

 1120 Name Of Country - 8 8h(1) 35 AN or blank 

 1130 Identifying Number 8h(2) 9 N OR blank 

 Of Person Having 

 Operations 

 1140 Principal Business 8h(3) 6 N or blank 

 Activity Code - 8 

 1150 Description Of 8h(4) 35 AN or blank 

 Principal Business 

 Activity - 8 

 1160 IC-DISCs Product 8h(5) 3 NO ENTRY 

 Code - 8 

 1170 Name Of Country - 9 8i(1) 35 AN or blank 

 1180 Identifying Number 8i(2) 9 N or blank 

 Of Person Having 

 Operations - 9 

 1190 Principal Business 8i(3) 6 N or blank 

 Activity Code - 9 

Publication 1346 October 1, 2011 Part 2 Page 432 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1200 Description Of 8i(4) 35 AN or blank 

 Principal Business 

 Activity - 9 

 

 1210 IC-DISCs Product 8i(5) 3 NO ENTRY 

 Code - 9 

 1220 Name Of Country - 10 8j(1) 35 AN or blank 

 1230 Identifying Number 8j(2) 9 N or blank 

 Of Person Having 

 Operations-10 

 1240 Principal Business 8j(3) 6 N or blank 

 Activity Code - 10 

 1250 Description Of 8j(4) 35 AN or blank 

 Principal Business 

 Activity - 10 

 1260 IC-DISCs Product 8j(5) 3 NO ENTRY 

 Code - 10 

 1270 Name Of Country - 11 8k(1) 35 AN or blank 

 1280 Identifying Number 8k(2) 9 N or blank 

 Of Person Having 

 Operations-11 

 1290 Principal Business 8k(3) 6 N or blank 

 Activity Code - 11 

 1300 Description Of 8k(4) 35 AN or blank 

 Principal Business 

 Activity - 11 

 1310 IC-DISCs Product 8k(5) 3 NO ENTRY 

 Code - 11 

 1320 Name Of Country - 12 8l(1) 35 AN or blank 

 1330 Identifying Number 8l(2) 9 N or blank 

 Of Person Having 

 Operations-12 

 1340 Principal Business 8l(3) 6 N or blank 

 Activity Code - 12 

 1350 Description Of 8l(4) 35 AN or blank 

 Principal Business 

 Activity - 12 

Publication 1346 October 1, 2011 Part 2 Page 433 

 
 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1360 IC-DISCs Product 8l(5) 3 NO ENTRY 

 Code - 12 

 

 1370 Name Of Country - 13 8m(1) 35 AN or blank 

 1380 Identifying Number 8m(2) 9 N or blank 

 Of Person Having 

 Operations-13 

 1390 Principal Business 8m(3) 6 N or blank 

 Activity Code - 13 

 1400 Description Of 8m(4) 35 AN or blank 

 Principal Business 

 Activity - 13 

 1410 IC-DISCs Product 8m(5) 3 NO ENTRY 

 Code - 13 

 1420 Name Of Country - 14 8n(1) 35 AN or blank 

 1430 Identifying Number 8n(2) 9 N or blank 

 Of Person Having 

 Operations-14 

 1440 Principal Business 8n(3) 6 N or blank 

 Activity Code - 14 

 1450 Description Of 8n(4) 35 AN or blank 

 Principal Business 

 Activity - 14 

 1460 IC-DISCs Product 8n(5) 3 NO ENTRY 

 Code - 14 

 1470 Name Of Country - 15 8o(1) 35 AN or blank 

 1480 Identifying Number 8o(2) 9 N or blank 

 Of Person Having 

 Operations-15 

 1490 Principal Business 8o(3) 6 N or blank 

 Activity Code - 15 

 1500 Description Of 8o(4) 35 AN or blank 

 Principal Business 

 Activity - 15 

 1510 IC-DISCs Product 8o(5) 3 NO ENTRY 

 Code - 15 

 1565 Reserved 8 6 Blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 434 

 
 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1485" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1600 Record ID 6 "FRMbbb" 

 

 1601 Form Number 6 "5713bb" 

 1602 Page Number 5 "PG03b" 

 1603 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1604 Filler 1 blank 

 1605 Form Occurrence 7 N 

 Number 0000001 

 1610 Non-listed 9 1 "X" or blank 

 Countries 

 Boycotting Israel 

 (Yes Box) 

 

 1620 Non-listed 9 1 "X" or blank 

 Countries 

 Boycotting Israel 

 (No Box) 

 

 1630 Submitting 9 1 "X" or blank 

 Additional 

 Information 

 *1640 Name Of Non-Listed 9a(1) 35 AN or "STMbnn" or blank 

 Country 

 +1650 Identifying Number 9a(2) 9 N 

 Of Person 

 +1660 Business Activity 9a(3) 6 N 

 Code 

 *+1670 Description Of 9a(4) 35 AN or "STMbnn" 

 Principal Activity 

 +1680 IC-DISCs Only - 9a(5) 3 NO ENTRY 

 Product Code 

 1690 Name Of Non-Listed 9b(1) 35 AN or blank 

 Country - 2 

 

Publication 1346 October 1, 2011 Part 2 Page 435 
 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1700 Identifying Number 9b(2) 9 N or blank 

 Of Person - 2 

 

 1710 Business Activity 9b(3) 6 N or blank 

 Code - 2 

 1720 Description Of 9b(4) 35 AN or blank 

 Principal Activity - 

 2 

 1730 IC-DISCs Only - 9b(5) 3 NO ENTRY 

 Product Code - 2 

 1740 Name Of Non-Listed 9c(1) 35 AN or blank 

 Country - 3 

 1750 Identifying Number 9c(2) 9 N or blank 

 Of Person - 3 

 1760 Business Activity 9c(3) 6 N or blank 

 Code - 3 

 1770 Description Of 9c(4) 35 AN or blank 

 Principal Activity - 

 3 

 1780 IC-DISCs Only - 9c(5) 3 NO ENTRY 

 Product Code - 3 

 1790 Name Of Non-Listed 9d(1) 35 AN or blank 

 Country - 4 

 1800 Identifying Number 9d(2) 9 N or blank 

 Of Person - 4 

 1810 Business Activity 9d(3) 6 N or blank 

 Code - 4 

 1820 Description Of 9d(4) 35 AN or blank 

 Principal Activity - 

 4 

 1830 IC-DISCs Only - 9d(5) 3 NO ENTRY 

 Product Code - 4 

 1840 Name Of Non-Listed 9e(1) 35 AN or blank 

 Country - 5 

 1850 Identifying Number 9e(2) 9 N or blank 

 Of Person - 5 

 1860 Business Activity 9e(3) 6 N or blank 

 Code - 5 

Publication 1346 October 1, 2011 Part 2 Page 436 

 
 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1870 Description Of 9e(4) 35 AN or blank 

 Principal Activity - 

 5 

 

 1880 IC-DISCs Only - 9e(5) 3 NO ENTRY 

 Product Code - 5 

 1890 Name Of Non-Listed 9f(1) 35 AN or blank 

 Country - 6 

 1900 Identifying Number 9f(2) 9 N or blank 

 Of Person - 6 

 1910 Business Activity 9f(3) 6 N or blank 

 Code - 6 

 1920 Description Of 9f(4) 35 AN or blank 

 Principal Activity - 

 6 

 1930 IC-DISCs Only - 9f(5) 3 NO ENTRY 

 Product Code - 6 

 1940 Name Of Non-Listed 9g(1) 35 AN or blank 

 Country - 7 

 1950 Identifying Number 9g(2) 9 N or blank 

 Of Person - 7 

 1960 Business Activity 9g(3) 6 N or blank 

 Code - 7 

 1970 Description Of 9g(4) 35 AN or blank 

 Principal Activity - 

 7 

 1980 IC-DISCs Only - 9g(5) 3 NO ENTRY 

 Product Code - 7 

 1990 Name Of Non-Listed 9h(1) 35 AN or blank 

 Country - 8 

 2000 Identifying Number 9h(2) 9 N or blank 

 Of Person - 8 

 2010 Business Activity 9h(3) 6 N or blank 

 Code - 8 

 2020 Description Of 9h(4) 35 AN or blank 

 Principal Activity - 

 8 

Publication 1346 October 1, 2011 Part 2 Page 437 

 
 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2030 IC-DISCs Only - 9h(5) 3 NO ENTRY 

 Product Code - 8 

 

 2035 Reserved 9 6 Blank 

 2040 Operations In Any 10 1 "X" or blank 

 Other Country (Yes 

 Box) 

 2050 Operations In Any 10 1 "X" or blank 

 Other Country (No 

 Box) 

 2060 Additional 10 1 "X" or blank 

 Information 

 Relating To Boycotts 

 *2070 Name Of Other 10a(1) 35 AN or "STMbnn" or blank 

 Country 

 +2080 Identifying Number 10a(2) 9 N 

 +2090 Principal Business 10a(3) 6 N 

 Code 

 *+2100 Description Of 10a(4) 35 AN or "STMbnn" 

 Business Activity 

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 Product Code 

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 Country - 2 

 2130 Identifying Number - 10b(2) 9 N or blank 

 2 

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 Code - 2 

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 Business Activity - 

 2 

 2160 IC-DISCs - Enter 10b(5) 3 NO ENTRY 

 Product Code - 2 

 2170 Name Of Other 10c(1) 35 AN or blank 

 Country - 3 

 2180 Identifying Number - 10c(2) 9 N or blank 

 3 

Publication 1346 October 1, 2011 Part 2 Page 438 

 
 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2190 Principal Business 10c(3) 6 N or blank 

 Code - 3 

 

 2200 Description Of 10c(4) 35 AN or blank 

 Business Activity - 

 3 

 2210 IC-DISCs - Enter 10c(5) 3 NO ENTRY 

 Product Code - 3 

 2220 Name Of Country - 4 10d(1) 35 AN or blank 

 2230 Identifying Number - 10d(2) 9 N or blank 

 4 

 2240 Principal Business 10d(3) 6 N or blank 

 Code - 4 

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 Business Activity - 

 4 

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 Product Code - 4 

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 Country - 5 

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 5 

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 Code - 5 

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 Business Activity - 

 5 

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 Country - 6 

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 6 

 2340 Principal Business 10f(3) 6 N or blank 

 Code - 6 

 2350 Description Of 10f(4) 35 AN or blank 

 Business Activity - 

 6 

Publication 1346 October 1, 2011 Part 2 Page 439 

 
 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2360 IC-DISCs - Enter 10f(5) 3 NO ENTRY 

 Product Code - 6 

 

 2370 Name Of Other 10g(1) 35 AN or blank 

 Country - 7 

 2380 Identifying Number - 10g(2) 9 N or blank 

 7 

 2390 Principal Business 10g(3) 6 N or blank 

 Code - 7 

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 Business Activity - 

 7 

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 Product Code - 7 

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 Country - 8 

 2430 Identifying Number - 10h(2) 9 N OR blank 

 8 

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 Code - 8 

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 Business Activity - 

 8 

 2460 IC-DISCs - Enter 10h(5) 3 NO ENTRY 

 Product Code - 8 

 2465 Reserved 10 6 Blank 

 2470 Requested To 11 1 "X" or blank 

 Participate (Yes 

 Box) 

 2480 Requested To 11 1 "X" or blank 

 Participate (No Box) 

 @2485 Line 11 Attachments 11 6 "STMbnn" or blank 

 2490 Did You Participate 12 1 "X" or blank 

 (Yes Box) 

 2500 Did You Participate 12 1 "X" or blank 

 (No Box) 

 @2505 Line 12 Attachments 12 6 "STMbnn" or blank 

Publication 1346 October 1, 2011 Part 2 Page 440 

 
 

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 441 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1926" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 2520 Record ID 6 "FRMbbb" 

 

 2521 Form Number 6 "5713bb" 

 2522 Page Number 5 "PG04b" 

 2523 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 2524 Filler 1 Blank 

 2525 Form Occurrence 7 N 

 Number 0000001 

 2530 Requests Refrain 13a(1)(a) 1 "X" or blank 

 From Business With 

 Country (Yes) 

 2540 Requests Refrain 13a(1)(a) 1 "X" or blank 

 From Business With 

 Country (No) 

 2550 Agreement Refrain 13a(1)(a) 1 "X" or blank 

 From Business with 

 Country (Yes) 

 2560 Agreement Refrain 13a(1)(a) 1 "X" or blank 

 From Business with 

 Country (No) 

 2570 Requests Refrain 13a(1)(b) 1 "X" or blank 

 From Business With 

 Person (Yes) 

 2580 Requests Refrain 13a(1)(b) 1 "X" or blank 

 From Business With 

 Person (No) 

 2590 Agreement Refrain 13a(1)(b) 1 "X" or blank 

 From Business with 

 Person (Yes) 

 2600 Agreement Refrain 13a(1)(b) 1 "X" or blank 

 From Business with 

 Person (No) 

Publication 1346 October 1, 2011 Part 2 Page 442 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2610 Requests Refrain 13a(1)(c) 1 "X" or blank 

 From Business With 

 Company (Yes) 

 

 2620 Requests Refrain 13a(1)(c) 1 "X" or blank 

 From Business With 

 Company (No) 

 2630 Agreement Refrain 13a(1)(c) 1 "X" or blank 

 From Business with 

 Company (Yes) 

 2640 Agreement Refrain 13a(1)(c) 1 "X" or blank 

 From Business with 

 Company (No) 

 2650 Request To Refrain 13a(1)(d) 1 "X" or blank 

 From Employing (Yes 

 Box) 

 2660 Request To Refrain 13a(1)(d) 1 "X" or blank 

 From Employing (No 

 Box) 

 2670 Agreement To 13a(1)(d) 1 "X" or blank 

 Refrain From 

 Employing (Yes Box) 

 2680 Agreement To 13a(1)(d) 1 "X" or blank 

 Refrain From 

 Employing (No Box) 

 2690 Requests To Refrain 13a(2) 1 "X" or blank 

 From Shipping (Yes 

 Box) 

 2700 Requests To Refrain 13a(2) 1 "X" or blank 

 From Shipping (No 

 Box) 

 2710 Agreement To 13a(2) 1 "X" or blank 

 Refrain From 

 Shipping (Yes Box) 

 2720 Agreement To 13a(2) 1 "X" or blank 

 Refrain From 

 Shipping (No Box) 

 2730 Additional 13b 1 "X" or blank 

 Information - 

 Requests and 

 Agreements 

 

Publication 1346 October 1, 2011 Part 2 Page 443 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *2740 Name Of Requesting 13b(1)a 35 AN or "STMbnn" or blank 

 Country 

 

 +2750 Identifying Number 13b(2)a 9 N 

 Of Person Receiving 

 +2760 Business Code 13b(3)a 6 N 

 *+2770 Business Activity 13b(4)a 35 AN or "STMbnn" 

 Description 

 +2780 IC-DISCs Code 13b(5)a 3 NO ENTRY 

 +2790 Number Of Requests - 13b(6)a 12 N 

 Total 

 +2800 Number Of Requests - 13b(7)a 2 N 

 Code 

 +2810 Number Of 13b(8)a 12 N 

 Agreements - Total 

 +2820 Number Of 13b(9)a 2 N 

 Agreements - Code 

 2830 Name Of Requesting 13b(1)b 35 AN or blank 

 Country - 2 

 2840 Identifying Number 13b(2)b 9 N or blank 

 Of Person Receiving 

 - 2 

 2850 Business Code - 2 13b(3)b 6 N or blank 

 2860 Business Activity 13b(4)b 35 AN or blank 

 Description - 2 

 2870 IC-DISCs Code - 2 13b(5)b 3 NO ENTRY 

 2880 Number Of Requests - 13b(6)b 12 N or blank 

 Total - 2 

 2890 Number Of Requests - 13b(7)b 2 N or blank 

 Code - 2 

 2900 Number Of 13b(8)b 12 N or blank 

 Agreements - Total - 

 2 

 2910 Number Of 13b(9)b 2 N or blank 

 Agreements - Code - 

 2 

Publication 1346 October 1, 2011 Part 2 Page 444 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2920 Name Of Requesting 13b(1)c 35 AN or blank 

 Country - 3 

 

 2930 Identifying Number 13b(2)c 9 N or blank 

 Of Person Receiving 

 - 3 

 2940 Business Code - 3 13b(3)c 6 N or blank 

 2950 Business Activity 13b(4)c 35 AN or blank 

 Description - 3 

 2960 IC-DISCs Code - 3 13b(5)c 3 NO ENTRY 

 2970 Number Of Requests - 13b(6)c 12 N or blank 

 Total - 3 

 2980 Number Of Requests - 13b(7)c 2 N or blank 

 Code - 3 

 2990 Number Of 13b(8)c 12 N or blank 

 Agreements - Total - 

 3 

 3000 Number Of 13b(9)c 2 N or blank 

 Agreements - Code - 

 3 

 3010 Name Of Requesting 13b(1)d 35 AN or blank 

 Country - 4 

 3020 Identifying Number 13b(2)d 9 N or blank 

 Of Person Receiving 

 - 4 

 3030 Business Code - 4 13b(3)d 6 N or blank 

 3040 Business Activity 13b(4)d 35 AN or blank 

 Description - 4 

 3050 IC-DISCs Code - 4 13b(5)d 3 NO ENTRY 

 3060 Number Of Requests - 13b(6)d 12 N or blank 

 Total - 4 

 3070 Number Of Requests - 13b(7)d 2 N or blank 

 Code - 4 

 3080 Number Of 13b(8)d 12 N or blank 

 Agreements - Total - 

 4 

Publication 1346 October 1, 2011 Part 2 Page 445 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3090 Number Of 13b(9)d 2 N or blank 

 Agreements - Code - 

 4 

 

 3100 Name Of Requesting 13b(1)e 35 AN or blank 

 Country - 5 

 3110 Identifying Number 13b(2)e 9 N or blank 

 Of Person Receiving 

 - 5 

 3120 Business Code - 5 13b(3)e 6 N or blank 

 3130 Business Activity 13b(4)e 35 AN or blank 

 Description - 5 

 3140 IC-DISCs Code - 5 13b(5)e 3 NO ENTRY 

 3150 Number Of Requests - 13b(6)e 12 N or blank 

 Total - 5 

 3160 Number Of Requests - 13b(7)e 2 N or blank 

 Code - 5 

 3170 Number Of 13b(8)e 12 N or blank 

 Agreements - Total - 

 5 

 3180 Number Of 13b(9)e 2 N or blank 

 Agreements - Code - 

 5 

 3190 Name Of Requesting 13b(1)f 35 AN or blank 

 Country - 6 

 3200 Identifying Number 13b(2)f 9 N or blank 

 Of Person Receiving 

 - 6 

 3210 Business Code - 6 13b(3)f 6 N or blank 

 3220 Business Activity 13b(4)f 35 AN or blank 

 Description - 6 

 3230 IC-DISCs Code - 6 13b(5)f 3 NO ENTRY 

 3240 Number Of Requests - 13b(6)f 12 N or blank 

 Total - 6 

 3250 Number Of Requests - 13b(7)f 2 N or blank 

 Code - 6 

Publication 1346 October 1, 2011 Part 2 Page 446 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3260 Number Of 13b(8)f 12 N or blank 

 Agreements - Total - 

 6 

 

 3270 Number Of 13b(9)f 2 N or blank 

 Agreements - Code - 

 6 

 3280 Name Of Requesting 13b(1)g 35 AN or blank 

 Country - 7 

 3290 Identifying Number 13b(2)g 9 N or blank 

 Of Person Receiving 

 - 7 

 3300 Business Code - 7 13b(3)g 6 N or blank 

 3310 Business Activity 13b(4)g 35 AN or blank 

 Description - 7 

 3320 IC-DISCs Code - 7 13b(5)g 3 NO ENTRY 

 3330 Number Of Requests - 13b(6)g 12 N or blank 

 Total - 7 

 3340 Number Of Requests - 13b(7)g 2 N or blank 

 Code - 7 

 3350 Number Of 13b(8)g 12 N or blank 

 Agreements - Total - 

 7 

 3360 Number Of 13b(9)g 2 N or blank 

 Agreements - Code - 

 7 

 3370 Name Of Requesting 13b(1)h 35 AN or blank 

 Country - 8 

 3380 Identifying Number 13b(2)h 9 N or blank 

 Of Person Receiving 

 - 8 

 3390 Business Code - 8 13b(3)h 6 N or blank 

 3400 Business Activity 13b(4)h 35 AN or blank 

 Description - 8 

 3410 IC-DISCs Code-8 13b(5)h 3 NO ENTRY 

 3420 Number Of Requests - 13b(6)h 12 N or blank 

 Total - 8 

Publication 1346 October 1, 2011 Part 2 Page 447 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3430 Number Of Requests - 13b(7)h 2 N or blank 

 Code - 8 

 

 3440 Number Of 13b(8)h 12 N or blank 

 Agreements - Total - 

 8 

 3450 Number Of 13b(9)h 2 N or blank 

 Agreements - Code - 

 8 

 3460 Name Of Requesting 13b(1)i 35 AN or blank 

 Country - 9 

 3470 Identifying Number 13b(2)i 9 N or blank 

 Of Person Receiving 

 - 9 

 3480 Business Code - 9 13b(3)i 6 N or blank 

 3490 Business Activity 13b(4)i 35 AN or blank 

 Description - 9 

 3500 IC-DISCs Code - 9 13b(5)i 3 NO ENTRY 

 3510 Number Of Requests - 13b(6)i 12 N or blank 

 Total - 9 

 3520 Number Of Requests - 13b(7)i 2 N or blank 

 Code - 9 

 3530 Number Of 13b(8)i 12 N or blank 

 Agreements - Total - 

 9 

 3540 Number Of 13b(9)i 2 N or blank 

 Agreements - Code - 

 9 

 3550 Name Of Requesting 13b(1)j 35 AN or blank 

 Country - 10 

 3560 Identifying Number 13b(2)j 9 N or blank 

 Of Person Receiving 

 - 10 

 3570 Business Code - 10 13b(3)j 6 N or blank 

 3580 Business Activity 13b(4)j 35 AN or blank 

 Description - 10 

 3590 IC-DISCs Code - 10 13b(5)j 3 NO ENTRY 

Publication 1346 October 1, 2011 Part 2 Page 448 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3600 Number Of Requests - 13b(6)j 12 N or blank 

 Total - 10 

 

 3610 Number Of Requests - 13b(7)j 2 N or blank 

 Code - 10 

 3620 Number Of 13b(8)j 12 N or blank 

 Agreements - Total - 

 10 

 3630 Number Of 13b(9)j 2 N or blank 

 Agreements - Code - 

 10 

 3640 Name Of Requesting 13b(1)k 35 AN or blank 

 Country - 11 

 3650 Identifying Number 13b(2)k 9 N or blank 

 Of Person Receiving 

 - 11 

 3660 Business Code - 11 13b(3)k 6 N or blank 

 3670 Business Activity 13b(4)k 35 AN or blank 

 Description - 11 

 3680 IC-DISCs Code - 11 13b(5)k 3 NO ENTRY 

 3690 Number Of Requests - 13b(6)k 12 N or blank 

 Total - 11 

 3700 Number Of Requests - 13b(7)k 2 N or blank 

 Code - 11 

 3710 Number Of 13b(8)k 12 N or blank 

 Agreements - Total - 

 11 

 3720 Number Of 13b(9)k 2 N or blank 

 Agreements - Code - 

 11 

 3730 Name Of Requesting 13b(1)1 35 AN or blank 

 Country - 12 

 3740 Identifying Number 13b(2)1 9 N or blank 

 Of Person Receiving 

 - 12 

 3750 Business Code - 12 13b(3)1 6 N or blank 

 3760 Business Activity 13b(4)1 35 AN or blank 

 Description - 12 

Publication 1346 October 1, 2011 Part 2 Page 449 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3770 IC-DISCs Code - 12 13b(5)1 3 NO ENTRY 

 

 3780 Number Of Requests - 13b(6)1 12 N or blank 

 Total - 12 

 3790 Number Of Requests - 13b(7)1 2 N or blank 

 Code 12 

 3800 Number Of 13b(8)1 12 N or blank 

 Agreements - Total - 

 12 

 3810 Number Of 13b(9)1 2 N or blank 

 Agreements - Code - 

 12 

 3820 Name Of Requesting 13b(1)m 35 AN or blank 

 Country - 13 

 3830 Identifying Number 13b(2)m 9 N or blank 

 Of Person Receiving 

 - 13 

 3840 Business Code - 13 13b(3)m 6 N or blank 

 3850 Business Activity 13b(4)m 35 AN or blank 

 Description - 13 

 3860 IC-DISCs Code - 13 13b(5)m 3 NO ENTRY 

 3870 Number Of Requests - 13b(6)m 12 N or blank 

 Total - 13 

 3880 Number Of Requests - 13b(7)m 2 N or blank 

 Code - 13 

 3890 Number Of 13b(8)m 12 N or blank 

 Agreements - Total - 

 13 

 3900 Number Of 13b(9)m 2 N or blank 

 Agreements - Code - 

 13 

 3910 Name Of Requesting 13b(1)n 35 AN or blank 

 Country - 14 

 3920 Identifying Number 13b(2)n 9 N or blank 

 Of Person Receiving 

 - 14 

 3930 Business Code - 14 13b(3)n 6 N or blank 

Publication 1346 October 1, 2011 Part 2 Page 450 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3940 Business Activity 13b(4)n 35 AN or blank 

 Description - 14 

 

 3950 IC-DISCs Code - 14 13b(5)n 3 NO ENTRY 

 3960 Number Of Requests - 13b(6)n 12 N or blank 

 Total - 14 

 3970 Number Of Requests - 13b(7)n 2 N or blank 

 Code - 14 

 3980 Number Of 13b(8)n 12 N or blank 

 Agreements - Total - 

 14 

 3990 Number Of 13b(9)n 2 N or blank 

 Agreements - Code - 

 14 

 4000 Name Of Requesting 13b(1)o 35 AN or blank 

 Country - 15 

 4010 Identifying Number 13b(2)o 9 N or blank 

 Of Person Receiving 

 - 15 

 4020 Business Code - 15 13b(3)o 6 N or blank 

 4030 Business Activity 13b(4)o 35 AN or blank 

 Description - 15 

 4040 IC-DISCs Code - 15 13b(5)o 3 NO ENTRY 

 4050 Number Of Requests - 13b(6)o 12 N or blank 

 Total - 15 

 4060 Number Of Requests - 13b(7)o 2 N or blank 

 Code - 15 

 4070 Number Of 13b(8)o 12 N or blank 

 Agreements - Total - 

 15 

 4080 Number Of 13b(9)o 2 N or blank 

 Agreements - Code - 

 15 

 4090 Name Of Requesting 13b(1)p 35 AN or blank 

 Country - 16 

 4100 Identifying Number 13b(2)p 9 N or blank 

 Of Person Receiving 

 - 16 

 

Publication 1346 October 1, 2011 Part 2 Page 451 

 
 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4110 Business Code - 16 13b(3)p 6 N or blank 

 

 4120 Business Activity 13b(4)p 35 AN or blank 

 Description - 16 

 4130 IC-DISCs Code - 16 13b(5)p 3 NO ENTRY 

 4140 Number Of Requests - 13b(6)p 12 N or blank 

 Total - 16 

 4150 Number Of Requests - 13b(7)p 2 N or blank 

 Code - 16 

 4160 Number Of 13b(8)p 12 N or blank 

 Agreements - Total - 

 16 

 4170 Number Of 13b(9)p 2 N or blank 

 Agreements - Code - 

 16 

 4175 Reserved 13 6 Blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 452 

 
 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1253" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbA" 

 

 0001 Schedule Type 6 "5713bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001-0000005 

 0020 Boycotting Israel 1 "X" or blank 

 0030 Boycotting Other 1 "X" or blank 

 0040 Identify Other 35 AN 

 Country 

 0050 Name Of Country a(1) 35 AN 

 0060 Boycott Purchases a(2) 12 N 

 0070 Boycott Sales a(3) 12 N 

 0080 Boycott Payroll a(4) 12 N 

 0090 Name Of Country - 2 b(1) 35 AN or blank 

 0100 Boycott Purchases - b(2) 12 N or blank 

 2 

 0110 Boycott Sales - 2 b(3) 12 N or blank 

 0120 Boycott Payroll - 2 b(4) 12 N or blank 

 0130 Name Of Country - 3 c(1) 35 AN or blank 

 0140 Boycott Purchases - c(2) 12 N or blank 

 3 

 0150 Boycott Sales - 3 c(3) 12 N or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 453 

 
 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0160 Boycott Payroll - 3 c(4) 12 N or blank 

 

 0170 Name Of Country - 4 d(1) 35 AN or blank 

 0180 Boycott Purchases - d(2) 12 N or blank 

 4 

 0190 Boycott Sales - 4 d(3) 12 N or blank 

 0200 Boycott Payroll - 4 d(4) 12 N or blank 

 0210 Name Of Country - 5 e(1) 35 AN or blank 

 0220 Boycott Purchases - e(2) 12 N or blank 

 5 

 0230 Boycott Sales - 5 e(3) 12 N or blank 

 0240 Boycott Payroll - 5 e(4) 12 N or blank 

 0250 Name Of Country - 6 f(1) 35 AN or blank 

 0260 Boycott Purchases - f(2) 12 N or blank 

 6 

 0270 Boycott Sales - 6 f(3) 12 N or blank 

 0280 Boycott Payroll - 6 f(4) 12 N or blank 

 0290 Name Of Country - 7 g(1) 35 AN or blank 

 0300 Boycott Purchases - g(2) 12 N or blank 

 7 

 0310 Boycott Sales - 7 g(3) 12 N or blank 

 0320 Boycott Payroll - 7 g(4) 12 N or blank 

 0330 Name Of Country - 8 h(1) 35 AN or blank 

 0340 Boycott Purchases - h(2) 12 N or blank 

 8 

 0350 Boycott Sales - 8 h(3) 12 N or blank 

 0360 Boycott Payroll - 8 h(4) 12 N or blank 

 0370 Name Of Country - 9 i(1) 35 AN or blank 

 0380 Boycott Purchases - i(2) 12 N or blank 

 9 

Publication 1346 October 1, 2011 Part 2 Page 454 

 
 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Boycott Sales - 9 i(3) 12 N or blank 

 

 0400 Boycott Payroll - 9 i(4) 12 N or blank 

 0410 Name Of Country - 10 j(1) 35 AN or blank 

 0420 Boycott Purchases - j(2) 12 N or blank 

 10 

 0430 Boycott Sales - 10 j(3) 12 N or blank 

 0440 Boycott Payroll - 10 j(4) 12 N or blank 

 0450 Name Of Country - 11 k(1) 35 AN or blank 

 0460 Boycott Purchases - k(2) 12 N or blank 

 11 

 0470 Boycott Sales - 11 k(3) 12 N or blank 

 0480 Boycott Payroll - 11 k(4) 12 N or blank 

 0490 Name Of Country - 12 l(1) 35 AN or blank 

 0500 Boycott Purchases - l(2) 12 N or blank 

 12 

 0510 Boycott Sales - 12 l(3) 12 N or blank 

 0520 Boycott Payroll - 12 l(4) 12 N or blank 

 0530 Name Of Country - 13 m(1) 35 AN or blank 

 0540 Boycott Purchases - m(2) 12 N or blank 

 13 

 0550 Boycott Sales - 13 m(3) 12 N or blank 

 0560 Boycott Payroll - 13 m(4) 12 N or blank 

 0570 Name Of Country - 14 n(1) 35 AN or blank 

 0580 Boycott Purchases - n(2) 12 N or blank 

 14 

 0590 Boycott Sales - 14 n(3) 12 N or blank 

 0600 Boycott Payroll - 14 n(4) 12 N or blank 

 0610 Name Of Country - 15 o(1) 35 AN or blank 

Publication 1346 October 1, 2011 Part 2 Page 455 

 
 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0620 Boycott Purchases - o(2) 12 N or blank 

 15 

 

 0630 Boycott Sales - 15 o(3) 12 N or blank 

 0640 Boycott Payroll - 15 o(4) 12 N or blank 

 0650 Total - Boycott (2) 12 N 

 Purchases 

 0660 Total - Boycott (3) 12 N 

 Sales 

 0670 Total - Boycott (4) 12 N 

 Payroll 

 0680 Numerator Of 1(4) 12 N 

 Boycott Factor 

 0690 Total Purchases 2a 12 N 

 From Countries 

 Other U.S. 

 0700 Total Sales To Or 2b 12 N 

 From Countries 

 Other Than U.S. 

 0710 Total Payroll Paid 2c 12 N 

 Or Accrued 

 0720 Total Of Lines 2a, 2d 12 N 

 b, And c 

 0730 International 3 12 N 

 Boycott Factor 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 456 

 
 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1864" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "SCHbbB" 

 

 0001 Schedule Type 6 "5713bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000005 

 0020 Boycotting Israel 1 "X" or blank 

 0030 Boycotting Other 1 "X" or blank 

 0040 Identify Other 35 AN 

 Country 

 0050 Name Of Country a(1) 35 AN 

 0060 Business Code a(2) 6 N 

 0070 Description Of a(3) 35 AN 

 Business Activity 

 0080 Foreign Taxes a(4) 12 N 

 0090 Prorated Share a(5) 12 N 

 0100 IC-DISC Taxable a(6) 12 NO ENTRY 

 Income 

 0110 FSC Taxable Income a(7) 12 NO ENTRY 

 0120 Name Of Country - 2 b(1) 35 AN or blank 

 0130 Business Code - 2 b(2) 6 N or blank 

 0140 Description Of b(3) 35 AN or blank 

 Business Activity - 

 2 

 

Publication 1346 October 1, 2011 Part 2 Page 457 

 

 
 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Foreign Taxes - 2 b(4) 12 N || 

 

 0160 Prorated Share - 2 b(5) 12 N || 

 0170 IC-DISC Taxable b(6) 12 NO ENTRY 

 Income - 2 

 0180 FSC Taxable Income - b(7) 12 NO ENTRY 

 2 

 0190 Name Of Country - 3 c(1) 35 AN or blank 

 0200 Business Code - 3 c(2) 6 N or blank || 

 0210 Description Of c(3) 35 AN or blank || 

 Business Activity - 

 3 

 0220 Foreign Taxes - 3 c(4) 12 N || 

 0230 Prorated Share - 3 c(5) 12 N || 

 0240 IC-DISC Taxable c(6) 12 NO ENTRY 

 Income - 3 

 0250 FSC Taxable Income - c(7) 12 NO ENTRY 

 3 

 0260 Name Of Country - 4 d(1) 35 AN or blank 

 0270 Business Code - 4 d(2) 6 N or blank || 

 0280 Description Of d(3) 35 AN or blank 

 Business Activity - 

 4 

 0290 Foreign Taxes - 4 d(4) 12 N || 

 0300 Prorated Share - 4 d(5) 12 N || 

 0310 IC-DISC Taxable d(6) 12 NO ENTRY 

 Income - 4 

 0320 FSC Taxable Income - d(7) 12 NO ENTRY 

 4 

 0330 Name Of Country - 5 e(1) 35 AN or blank 

 0340 Business Code - 5 e(2) 6 N or blank || 

 

Publication 1346 October 1, 2011 Part 2 Page 458 
 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0350 Description Of e(3) 35 AN or blank 

 Business Activity - 

 5 

 

 0360 Foreign Taxes - 5 e(4) 12 N || 

 0370 Prorated Share - 5 e(5) 12 N || 

 0380 IC-DISC Taxable e(6) 12 NO ENTRY 

 Income - 5 

 0390 FSC Taxable Income - e(7) 12 NO ENTRY 

 5 

 0400 Name Of Country - 6 f(1) 35 AN or blank 

 0410 Business Code - 6 f(2) 6 N or blank || 

 0420 Description Of f(3) 35 AN or blank 

 Business Activity - 

 6 

 0430 Foreign Taxes - 6 f(4) 12 N || 

 0440 Prorated Share - 6 f(5) 12 N || 

 0450 IC-DISC Taxable f(6) 12 NO ENTRY 

 Income - 6 

 0460 FSC Taxable Income - f(7) 12 NO ENTRY 

 6 

 0470 Name Of Country - 7 g(1) 35 AN or blank 

 0480 Business Code - 7 g(2) 6 N or blank || 

 0490 Description Of g(3) 35 AN or blank 

 Business Activity - 

 7 

 0500 Foreign Taxes - 7 g(4) 12 N || 

 0510 Prorated Share - 7 g(5) 12 N || 

 0520 IC-DISC Taxable g(6) 12 NO ENTRY 

 Income - 7 

 0530 FSC Taxable Income - g(7) 12 NO ENTRY 

 7 

 0540 Name Of Country - 8 h(1) 35 AN or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 459 

 
 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0550 Business Code - 8 h(2) 6 N or blank || 

 

 0560 Description Of h(3) 35 AN or blank 

 Business Activity - 

 8 

 0570 Foreign Taxes - 8 h(4) 12 N || 

 0580 Prorated Share - 8 h(5) 12 N || 

 0590 IC-DISC Taxable h(6) 12 NO ENTRY 

 Income - 8 

 0600 FSC Taxable Income - h(7) 12 NO ENTRY 

 8 

 0610 Name Of Country - 9 i(1) 35 AN or blank 

 0620 Business Code-9 i(2) 6 N or blank || 

 0630 Description Of i(3) 35 AN or blank 

 Business Activity - 

 9 

 0640 Foreign Taxes - 9 i(4) 12 N || 

 0650 Prorated Share - 9 i(5) 12 N || 

 0660 IC-DISC Taxable i(6) 12 NO ENTRY 

 Income - 9 

 0670 FSC Taxable Income - i(7) 12 NO ENTRY 

 9 

 0680 Name Of Country - 10 j(1) 35 AN or blank 

 0690 Business Code - 10 j(2) 6 N or blank || 

 0700 Description Of j(3) 35 AN or blank 

 Business Activity - 

 10 

 0710 Foreign Taxes - 10 j(4) 12 N || 

 0720 Prorated Share - 10 j(5) 12 N || 

 0730 IC-DISC Taxable j(6) 12 NO ENTRY 

 Income - 10 

 0740 FSC Taxable Income - j(7) 12 NO ENTRY 

 10 

 

Publication 1346 October 1, 2011 Part 2 Page 460 
 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0750 Name Of Country - 11 k(1) 35 AN or blank 

 

 0760 Business Code - 11 k(2) 6 N or blank || 

 0770 Description Of k(3) 35 AN or blank 

 Business Activity - 

 11 

 0780 Foreign Taxes - 11 k(4) 12 N || 

 0790 Prorated Share - 11 k(5) 12 N || 

 0800 IC-DISC Taxable k(6) 12 NO ENTRY 

 Income - 11 

 0810 FSC Taxable Income - k(7) 12 NO ENTRY 

 11 

 0820 Name Of Country - 12 l(1) 35 AN or blank || 

 0830 Business Code - 12 l(2) 6 N or blank || 

 0840 Description Of l(3) 35 AN or blank 

 Business Activity - 

 12 

 0850 Foreign Taxes - 12 l(4) 12 N || 

 0860 Prorated Share - 12 l(5) 12 N || 

 0870 IC-DISC Taxable l(6) 12 NO ENTRY 

 Income - 12 

 0880 FSC Taxable Income - l(7) 12 NO ENTRY 

 12 

 0890 Name Of Country - 13 m(1) 35 AN or blank 

 0900 Business Code - 13 m(2) 6 N or blank || 

 0910 Description Of m(3) 35 AN or blank 

 Business Activity - 

 13 

 0920 Foreign Taxes - 13 m(4) 12 N || 

 0930 Prorated Share - 13 m(5) 12 N || 

 0940 IC-DISC Taxable m(6) 12 NO ENTRY 

 Income - 13 

 0950 FSC Taxable Income m(7) 12 NO ENTRY 

 

Publication 1346 October 1, 2011 Part 2 Page 461 

 

 
 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0960 Name Of Country - 14 n(1) 35 AN or blank 

 

 0970 Business Code -14 n(2) 6 N or blank || 

 0980 Description Of n(3) 35 AN or blank 

 Business Activity - 

 14 

 0990 Foreign Taxes - 14 n(4) 12 N || 

 1000 Prorated Share - 14 n(5) 12 N || 

 1010 IL-DISC Taxable n(6) 12 NO ENTRY 

 Income - 14 

 1020 FSC Taxable Income n(7) 12 NO ENTRY 

 1030 Total - Foreign o(4) 12 N 

 Taxes 

 1040 Total - Prorated o(5) 12 N 

 Share 

 1050 Total - IC-DISC o(6) 12 NO ENTRY 

 Taxable Income 

 1060 Total - FSC Taxable o(7) 12 NO ENTRY 

 Income 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 462 

 
 SCHEDULE C (FORM 5713) PAGE 1 Tax Effect of The International 

 Boycott Provisions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0282" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "SCHbbC" 

 

 0001 Schedule Type 6 "5713bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 International 1a 1 "X" or blank 

 Boycott Factor From 

 Schedule A 

 0030 Attributable Taxes 1b 1 "X" or blank 

 And Income 

 0040 Foreign Tax Credit 2a(1) 12 N || 

 Before Adjustment 

 0050 International 2a(2) 12 N || 

 Boycott Factor Line 

 3, Sch A (F5713) 

 0060 Reduction Of 2a(3) 12 N || 

 Foreign Tax Credit 

 0070 Adjusted Foreign 2a(4) 12 N || 

 Tax Credit 

 0080 Amount From Line O, 2b 12 N || 

 Sch B (Form 5713) 

 0090 Prorated Share Of 3a(1) 12 N || 

 Total Income 

 0100 Prorated Share Of 3a(2) 12 N || 

 Income Attributable 

 

Publication 1346 October 1, 2011 Part 2 Page 463 

 
 SCHEDULE C (FORM 5713) PAGE 1 Tax Effect of The International 

 Boycott Provisions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Subtract Line 3(a)2 3a(3) 12 N || 

 From Line 3(a)1 

 

 0120 International 3a(4) 12 N || 

 Boycott Factor - 

 Line 3 

 0130 Prorated Share Of 3a(5) 12 N || 

 Subpart F 

 0140 Amount From Line O, 3b 12 N || 

 Sch B 

 0150 Prorated Share Of 4a(1) 12 N || 

 Section 995 Amount 

 0160 International 4a(2) 12 N || 

 Boycott Factor - 

 Line 4 

 0170 Prorated Share Of 4a(3) 12 NO ENTRY 

 IC-DISc Income 

 0180 Amount From Line O, 4a(4) 12 NO ENTRY 

 Sch B 

 0190 Add Amounts From 5a(1) 12 N || 

 Columns 

 0200 International 5a(2) 12 NO ENTRY 

 Boycott Factor - 

 Line 5 

 0210 Exempt Foreign 5a(3) 12 N || 

 Trade Income 

 0220 Amount From Line O 5b 12 N || 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 464 

 
 SCHEDULE C (FORM 5713) PAGE 2 Tax Effect of The International 

 Boycott Provisions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0079" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0230 Record ID 6 "SCHbbC" 

 

 0231 Schedule Type 6 "5713bb" 

 0232 Page Number 5 "PG02b" 

 0233 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0234 Filler 1 blank 

 0235 Schedule Occurrence 7 N 

 Number 0000001 

 0240 Form 8873 Amount 6a 12 N 

 0250 International 6b 12 N 

 Boycott Factor 

 0260 Reduction of 6c 12 N 

 Qualifying Foreign 

 Trade Income 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 465 
 

 FORM 5884 WORK OPPORTUNITY CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0190" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5884bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0040 Wages Paid Worked 1a 12 N 

 At Least 120 But < 

 400 Hours 

 

 0050 Total Wages Worked 1a 12 N 

 120-400 Hours 

 0060 Wages Paid Worked 1b 12 N 

 At Least 400 Hours 

 0070 Total Wages Worked 1b 12 N 

 400 Hours or More 

 0072 Second Year Wages 1c 12 N 

 0074 Total Second Year 1c 12 N 

 Wages 

 0080 Sum of Lines 1a, 1b 2 12 N 

 and 1c 

 @0085 Attach Exception 2 6 "STMbnn" or blank 

 Statement 

 0090 Work Oppt. Credits 3 12 N 

 from Flow-Through 

 Entities 

 

 0100 Add Lines 2 and 3 4 12 N 

Publication 1346 October 1, 2011 Part 2 Page 466 
 FORM 5884 WORK OPPORTUNITY CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Allocation to 5 12 NO ENTRY | 

 Patrons 

 

 0120 Subtract Line 5 6 12 NO ENTRY | 

 from Line 4 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 467 
 FORM 5884-A Credits for Affected Midwestern Disaster 

 Area ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5884Ab" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qualified Wages 1 12 N 

 Paid/Incurred after 

 Disaster 

 0030 40% of Line 1 2 12 N 

 0040 Empl Ret Cr from 3 12 N 

 PRTSHP, S Corp, 

 Coop, Est & Tr 

 0050 1041 Portion Amount 4 12 NO ENTRY 

 0060 Current Year Credit 4 12 N 

 0070 Value of Qualified 5 12 N 

 Lodging 

 0080 30% of Line 5 6 12 N 

 0090 Emplyr Hous Cr from 7 12 N 

 PRTSHP, S Corp, 

 Coop, Est & Tr 

 0100 1041 Portion Amount 8 12 NO ENTRY 

 0110 Current Year Credit 8 12 N 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 468 

 
 FORM 5884-B PAGE 1 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0343" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "5884Bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N | 

 Number 0000001 

 0010 Identifying Number 9 N 

 of taxpayer 

 *0020 Retained Worker's 1(a) 9 N or "STMbnn" 

 SSN-1 

 +0030 First DT of 2(a) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 1 

 

 *+0040 Retained Worker's 3(a) 12 N or "STMbnn" 

 Wages 1st 26 WKs of 

 Emplymnt-1 

 

 +0050 Multiply Line 3 by 4(a) 12 N 

 80%-1 

 +0060 Retained Worker's 5(a) 12 N 

 Wages 2nd 26 WKs 

 Emplymnt-1 

 

 +0070 Add Lines 3 and 5-1 6(a) 12 N 

 +0080 Multiply Line 6 by 7(a) 12 N 

 6.2%-1 

 +0090 Smaller of Line 7 9(a) 12 N 

 or Line 8-1 

 0100 Retained Worker's 1(b) 9 N or blank | 

 SSN-2 

Publication 1346 October 1, 2011 Part 2 Page 469 
 FORM 5884-B PAGE 1 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 First DT of 2(b) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 2 

 

 0120 Retained Worker's 3(b) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-2 

 

 0130 Multiply Line 3 by 4(b) 12 N 

 80%-2 

 0140 Retained Worker's 5(b) 12 N 

 Wages 2nd 26 WKs 

 Emplymnt-2 

 

 0150 Add Lines 3 and 5-2 6(b) 12 N 

 0160 Multiply Line 6 by 7(b) 12 N 

 6.2%-2 

 0170 Smaller of Line 7 9(b) 12 N 

 or Line 8-2 

 0180 Retained Worker's 1(c) 9 N or blank | 

 SSN-3 

 0190 First DT of 2(c) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 3 

 

 0200 Retained Worker's 3(c) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-3 

 

 0210 Multiply Line 3 by 4(c) 12 N 

 80%-3 

 0220 Retained Worker's 5(c) 12 N 

 Wages 2nd 26 WKs 

 Emplymnt-3 

 

 0230 Add Lines 3 and 5-3 6(c) 12 N 

 0240 Multiply Line 6 by 7(c) 12 N 

 6.2%-3 

 0250 Smaller of Line 7 9(c) 12 N 

 or Line 8-3 

 0260 Add Col (a) thru 10 12 N 

 (c) on Line 9 (Part 

 I & Part II) 

 

Publication 1346 October 1, 2011 Part 2 Page 470 
 FORM 5884-B PAGE 1 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0270 Total Number of 11 6 N 

 Retained Workers 

 

 0280 Reserved for BMF- 12 6 NO ENTRY 

 Use only 

 0290 Current Year Credit 13 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 471 

 
 FORM 5884-B PAGE 2 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0817" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0301 Record ID 6 "FRMbbb" 

 

 0302 Form Number 6 "5884Bb" 

 0303 Page Number 5 "PG02b" 

 0304 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0305 Filler 1 blank 

 0306 Form Occurrence 7 N | 

 Number 0000001 

 0310 Identifying Number 9 N 

 of Taxpayer 

 0320 Retained Worker's 1(a) 9 N or blank | 

 SSN-4 

 0330 First DT of 2(a) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 4 

 

 0340 Retained Worker's 3(a) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-4 

 

 0350 Multiply Line 3 by 4(a) 12 N 

 80%-4 

 0360 Retained Worker's 5(a) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-4 

 

 0370 Add Lines 3 and 5-4 6(a) 12 N 

 0380 Multiply Line 6 by 7(a) 12 N 

 6.2%-4 

 0390 Smaller of Line 7 9(a) 12 N 

 or Line 8-4 

 0400 Retained Worker's 1(b) 9 N or blank | 

 SSN-5 

Publication 1346 October 1, 2011 Part 2 Page 472 
 FORM 5884-B PAGE 2 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0410 First DT of 2(b) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 5 

 

 0420 Retained Worker's 3(b) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-5 

 

 0430 Multiply Line 3 by 4(b) 12 N 

 80%-5 

 0440 Retained Worker's 5(b) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-5 

 

 0450 Add Line 3 and 5-5 6(b) 12 N 

 0460 Multiply Line 6 by 7(b) 12 N 

 6.2%-5 

 0470 Smaller of Line 7 9(b) 12 N 

 or Line 8-5 

 0480 Retained Worker's 1(c) 9 N or blank | 

 SSN-6 

 0490 First DT of 2(c) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 6 

 

 0500 Retained Worker's 3(c) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-6 

 

 0510 Multiply Line 3 by 4(c) 12 N 

 80%-6 

 0520 Retained Worker's 5(c) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-6 

 

 0530 Add Line 3 and 5-6 6(c) 12 N 

 0540 Multiply Line 6 by 7(c) 12 N 

 6.2%-6 

 0550 Smaller of Line 7 9(c) 12 N 

 or Line 8-6 

 0560 Retained Worker's 1(a) 9 N or blank | 

 SSN-7 

Publication 1346 October 1, 2011 Part 2 Page 473 
 FORM 5884-B PAGE 2 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0570 First DT of 2(a) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 7 

 

 0580 Retained Worker's 3(a) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-7 

 

 0590 Multiply Line 3 by 4(a) 12 N 

 80%-7 

 0600 Retained Worker's 5(a) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-7 

 

 0610 Add Line 3 and 5-7 6(a) 12 N 

 0620 Multiply Line 6 by 7(a) 12 N 

 6.2%-7 

 0630 Smaller of Line 7 9(a) 12 N 

 or Line 8-7 

 0640 Retained Worker's 1(b) 9 N or blank | 

 SSN-8 

 0650 First DT of 2(b) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 8 

 

 0660 Retained Worker's 3(b) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-8 

 

 0670 Multiply Line 3 by 4(b) 12 N 

 80%-8 

 0680 Retained Worker's 5(b) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-8 

 

 0690 Add Line 3 and 5-8 6(b) 12 N 

 0700 Multiply Line 6 by 7(b) 12 N 

 6.2%-8 

 0710 Smaller of Line 7 9(b) 12 N 

 or Line 8-8 

 0720 Retained Worker's 1(c) 9 N or blank | 

 SSN-9 

Publication 1346 October 1, 2011 Part 2 Page 474 
 FORM 5884-B PAGE 2 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0730 First DT of 2(c) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 9 

 

 0740 Retained Worker's 3(c) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-9 

 

 0750 Multiply Line 3 by 4(c) 12 N 

 80%-9 

 0760 Retained Worker's 5(c) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-9 

 

 0770 Add Line 3 and 5-9 6(c) 12 N 

 0780 Multiply Line 6 by 7(c) 12 N 

 6.2%-9 

 0790 Smaller of Line 7 9(c) 12 N 

 or Line 8-9 

 0800 Retained Worker's 1(a) 9 N or blank | 

 SSN-10 

 0810 First DT of 2(a) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 10 

 

 0820 Retained Worker's 3(a) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-10 

 

 0830 Multiply Line 3 by 4(a) 12 N 

 80%-10 

 0840 Retained Worker's 5(a) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-10 

 

 0850 Add Line 3 and 5-10 6(a) 12 N 

 0860 Multiply Line 6 by 7(a) 12 N 

 6.2%-10 

 0870 Smaller of Line 7 9(a) 12 N 

 or Line 8-10 

 0880 Retained Worker's 1(b) 9 N or blank | 

 SSN-11 

Publication 1346 October 1, 2011 Part 2 Page 475 
 FORM 5884-B PAGE 2 New Hire Retention Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0890 First DT of 2(b) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 11 

 

 0900 Retained Worker's 3(b) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-11 

 

 0910 Multiply Line 3 by 4(b) 12 N 

 80%-11 

 0920 Retained Worker's 5(b) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-11 

 

 0930 Add Line 3 and 5-11 6(b) 12 N 

 0940 Multiply Line 6 by 7(b) 12 N 

 6.2%-11 

 0950 Smaller of Line 7 9(b) 12 N 

 or Line 8-11 

 0960 Retained Worker's 1(c) 9 N or blank | 

 SSN-12 

 0970 First DT of 2(c) 4 DT (MMDD) or blank | 

 Emplymnt for Worker- 

 12 

 

 0980 Retained Worker's 3(c) 12 N 

 Wages 1st 26 WKs of 

 Emplymnt-12 

 

 0990 Multiply Line 3 by 4(c) 12 N 

 80%-12 

 1000 Retained Worker's 5(c) 12 N 

 Wages 2nd 26 WKs of 

 Emplymnt-12 

 

 1010 Add Line 3 and 5-12 6(c) 12 N 

 1020 Multiply 6 by 6.2%- 7(c) 12 N 

 12 

 1030 Smaller of Line 7 9(c) 12 N 

 or Line 8-12 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 476 
 FORM 6198 At-Risk Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0461" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "6198bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0009 Description of 80 AN 

 Activity 

 0010 Activity Profit/Loss 1 12 N 

 0020 Sch D Gain/Loss 2a 12 N 

 0030 F4797 Gain/Loss 2b 12 N 

 *0033 Other Gain/Loss Type 2c 20 AN or "STMbnn" 

 +0037 Other Gain/Loss 2c 12 N 

 Amount 

 0040 Total Other Gain/ 2c 12 N 

 Loss 

 0050 Sch K-1 Income/Gain/ 3 12 N 

 Loss 

 0060 Other Deductions 4 12 N 

 0070 Current Year 5 12 N 

 Overall Profit/Loss 

 0080 Adjusted Basis 6 12 N 

 0090 Tax Year Increases 7 12 N 

 0100 Line 6 Plus Line 7 8 12 N 

 0110 Tax Year Decreases 9 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 477 
 FORM 6198 At-Risk Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Line 8 Minus Line 9 10a 12 N 

 

 0130 Amount at Risk 10b 12 N 

 0140 Investment 11 12 N 

 0150 Increases at 12 12 N 

 Effective Date 

 0160 Line 11 Plus Line 12 13 12 N 

 0170 Decreases at 14 12 N 

 Effective Date 

 0180 At Risk Effective 15a 1 "X" or blank 

 Date Box 

 0190 Prior Year F6198, 15b 1 "X" or blank 

 Line 19b Box 

 0200 Amount at Risk 15 12 N 

 0210 Increases Effective 16a 1 "X" or blank 

 Date Box 

 0220 Increases End of 16b 1 "X" or blank 

 Prior Year Box 

 0230 Amount of Increases 16 12 N 

 0240 Line 15 Plus Line 16 17 12 N 

 0250 Decreases Effective 18a 1 "X" or blank 

 Date Box 

 0260 Decreases End of 18b 1 "X" or blank 

 Prior Year Box 

 0270 Amount of Decreases 18 12 N 

 0280 Line 17 Minus Line 19a 12 N 

 18 

 0290 Amount at Risk 19b 12 N 

 0300 Larger of Line 10b 20 12 N 

 or Line 19b 

 0310 Deductible Loss 21 12 N 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 478 

 
 FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0506" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "6251bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0020 AGI or AGI Less 1 12 N 

 Deductions 

 0030 Medical/Dental 2 12 N 

 Expense 

 0040 Schedule A Taxes 3 12 N 

 0050 Certain Mortgage 4 12 N 

 Int. 

 0060 Miscellaneous 5 12 N 

 Itemized Deductions 

 0080 RESERVED 6 12 NO ENTRY | 

 *0090 Type of Other Tax 7 25 AN or "STMbnn" 

 Refund 

 +0100 Amount of Other Tax 7 12 N 

 Refund 

 0110 Refund of Taxes 7 12 N 

 0120 Investment Int. 8 12 N 

 Expense 

 0130 Depletion 9 12 N 

 0140 Net Operating Loss 10 12 N 

Publication 1346 October 1, 2011 Part 2 Page 479 
 FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Alternative Tax Net 11 12 N 

 Operating Loss 

 

 0160 Tax Exempt Interest 12 12 N 

 From Private 

 Activity Bonds 

 0170 Section 1202 13 12 N 

 Exclusion 

 0180 Incentive Stock 14 12 N 

 Options 

 0190 Beneficiaries of 15 12 N 

 Estates and Trusts 

 0200 Large Partnerships 16 12 N 

 0210 Adjusted Gain or 17 12 N 

 Loss 

 0220 Depreciation 18 12 N 

 0230 Passive Activity 19 12 N 

 Loss 

 0240 Certain Loss 20 12 N 

 Limitations 

 0250 Circulation Expense 21 12 N 

 0260 Long-term Contracts 22 12 N 

 0270 Mining Exploration 23 12 N 

 and Development 

 Costs 

 0280 Research 24 12 N 

 Experimental Expense 

 0290 Certain Installment 25 12 N 

 Sales 

 0300 Intangible Drilling 26 12 N 

 0310 Other Adjustments 27 12 N 

 0320 Alternative Minimum 28 12 N 

 Taxable Income 

 0325 Schedule Q Literal 28 5 "SCHbQ" or blank 

 0330 Exemption Amount 29 12 N 

Publication 1346 October 1, 2011 Part 2 Page 480 
 FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 Child Exemption 29 1 "C" or blank 

 Worksheet Literal 

 

 0350 Adjusted AMT Income 30 12 N 

 0360 Initial Minimum Tax 31 12 N 

 0370 Foreign Tax Credit 32 12 N 

 0380 Tentative Minimum 33 12 N 

 Tax 

 0390 Applicable Return 34 12 N 

 Tax 

 0400 Alternative Minimum 35 12 N 

 Tax 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 481 

 

 
 FORM 6251 PAGE 2 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0271" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0405 Record ID 6 "FRMbbb" 

 

 0406 Form Number 6 "6251bb" 

 0407 Page Number 5 "PG02b" 

 0408 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0409 Filler 1 blank 

 0410 Form Occurrence 7 N 

 Number 0000001 

 0420 Adjusted AMT Income 36 12 N || 

 0430 Amount from 37 12 N || 

 Appropriate 

 Worksheet 

 0440 Unrecaptured 38 12 N || 

 Section 1250 Gain 

 0450 Amount Per Line 39 12 N || 

 Instructions 

 0460 Smaller of Line 36 40 12 N || 

 or 39 

 0470 Subtract Line 40 41 12 N || 

 from 36 

 0480 Multiply Line 41 by 42 12 N || 

 .26 or .28 and 

 Subtract $3,500 

 0490 Filing Status Amount 43 12 N || 

 0500 Amount from 44 12 N || 

 Appropriate 

 Worksheet 

 0510 Subtract Line 44 45 12 N || 

 from 43 

 

 

Publication 1346 October 1, 2011 Part 2 Page 482 

 

 
 FORM 6251 PAGE 2 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0520 Smaller of Line 36 46 12 N || 

 or 37 

 

 0530 Smaller of Line 45 47 12 N || 

 or 46 

 0540 Subtract Line 47 48 12 N || 

 from 46 

 0550 Multiply Line 48 by 49 12 N || 

 .15 

 0560 Subtract Line 46 50 12 N || 

 from 40 

 0570 Multiply Line 50 by 51 12 N || 

 .25 

 0580 Add Lines 42, 49, 52 12 N || 

 and 51 

 0590 Multiply Line 36 by 53 12 N || 

 .26 or .28 and 

 Subtract $3,500 

 0600 Smaller of Line 52 54 12 N || 

 or 53 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 483 

 
 FORM 6252 Installment Sale Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0623" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "6252bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N | 

 Number 0000001 - 0000025 

 0010 Property Description 1 65 AN 

 0020 Date Acquired 2a 8 DT 

 0030 Date Sold 2b 8 DT 

 0040 Related Party Yes 3 1 "X" or blank 

 0050 Related Party No 3 1 "X" or blank 

 0060 Marketable Security 4 1 "X" or blank 

 Yes 

 0070 Marketable Security 4 1 "X" or blank 

 No 

 0080 Selling Price 5 12 N 

 0090 Mortgage / 6 12 N 

 Indebtedness 

 0100 Line 5 Minus Line 6 7 12 N 

 0110 Cost or Basis 8 12 N 

 0120 Depreciation 9 12 N 

 Allowable 

 0130 Adjusted Basis 10 12 N 

 0140 Commission/Other Exp 11 12 N 

Publication 1346 October 1, 2011 Part 2 Page 484 

 
 FORM 6252 Installment Sale Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Income Recapture 12 12 N 

 F4797 

 

 0160 Sum of Lines 10/11/ 13 12 N 

 12 

 0170 Line 5 Minus Line 13 14 12 N 

 0185 Excluded Gain Amount 15 12 N 

 0190 Gross Profit 16 12 N 

 0200 Line 6 Minus Line 13 17 12 N 

 0210 Contract Price 18 12 N 

 0220 Gross Profit Ratio 19 6 R (Please see Part I, 

 Sect 5.01.2.b) 

 0230 Yr of Sale Line 17 20 12 N 

 Amt 

 0240 Payments Received 21 12 N 

 0250 Sum of Lines 20, 21 22 12 N 

 0260 Payments Recd Prior 23 12 N 

 Yr 

 0270 Installment Sale 24 12 N 

 Income 

 0280 Ordinary Income Part 25 12 N 

 0290 Line 24 Minus Line 26 12 N 

 25 

 0300 Related Party 27 40 AN 

 Identity 

 0310 Continuation Data 27 80 AN 

 0320 Property Sold Yes 28 1 "X" or blank 

 0330 Property Sold No 28 1 "X" or blank 

 0335 2nd Disp more than 29a 1 "X" or blank 

 2 years after 1st 

 Disp 

 0337 Date of Disposition 29a 8 DT 

Publication 1346 October 1, 2011 Part 2 Page 485 

 
 FORM 6252 Installment Sale Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 1st Disp Sale/ 29b 1 "X" or blank 

 Exchange 

 

 0350 2nd Disp 29c 1 "X" or blank 

 Involuntary 

 Conversion 

 0360 2nd Disp After 29d 1 "X" or blank 

 Death of Orig. 

 Seller/Buyer 

 0370 Disposition Not to 29e 1 "X" or blank 

 Avoid Tax 

 @0380 Explanation of Disp 29e 6 "STMbnn" or blank 

 Not to Avoid Tax 

 0390 Selling Price 30 12 N 

 0400 Contract Price 1st 31 12 N 

 Yr 

 0410 Smaller Line 30 or 32 12 N 

 31 

 0420 Total Payments 33 12 N 

 Received 

 0430 Line 32 Minus Line 34 12 N 

 33 

 0440 Line 34 Times 1st 35 12 N 

 Year Gross Profit 

 Ratio 

 0450 Line 35 Ordinary 36 12 N 

 Income 

 0460 Line 35 Minus Line 37 12 N 

 36 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 486 

 
 FORM 6478 Alcohol and Cellulosic Biofuel Fuels 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0274" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "6478bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qual Ethanol Fuel 1(a) 12 N | 

 Production sold/ 

 used before 2011 

 

 0030 Tot Qual Ethanol 1(c) 12 N | 

 Fuel Produc sold/ 

 used before 2011 

 

 0036 Alcohol 190 Proof/ 2(a) 12 N | 

 more Mix sold/used 

 before 2012 

 

 0038 Tot Alcohol 190/ 2(c) 12 N | 

 more in Mix sold/ 

 used before 2012 

 

 0046 Alcohl 150 to 189 3(a) 12 N | 

 Proof and in Mix s/ 

 u before 2012 

 

 0048 Tot 150 to 189 3(c) 12 N | 

 Proof and in Mix s/ 

 u before 2012 

 

 0076 Qual Cellu Biofuel 4(a) 12 N | 

 Alcohol sold/used 

 before 2012 

 

Publication 1346 October 1, 2011 Part 2 Page 487 
 FORM 6478 Alcohol and Cellulosic Biofuel Fuels 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0078 Tot Qual Cellu Bio 4(c) 12 N | 

 Alcohol sold/used 

 before 2012 

 

 0079 Biofuel sold or 5(a) 12 N | 

 used before 2012 is 

 not Alcohol 

 

 0082 Tot Biofuel sold or 5(c) 12 N | 

 used before 2012 

 not Alcohol 

 

 0083 Qual Cellu Biofuel 6(a) 12 N | 

 sold/used after 2011 

 0084 Tot Qual Cellu 6(c) 12 N | 

 Biofuel sold/used 

 after 2011 

 

 --| 

 0086 IRS Registration 7 12 AN or blank | 

 Number 

 

 0090 Amount to Include 7 12 N | 

 in Income 

 0100 Partnerships, etc. 8 12 N 

 Fuel Credits 

 --| 

 0112 Current Year Credit 9 12 N | 

 for Alcohol Used as 

 Fuel 

 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0158 Allocated to 10 12 NO ENTRY | 

 Beneficiaries 

 

 0168 Attach 1041 10 6 NO ENTRY | 

 Statement 

 0180 Estate and Trust 11 12 NO ENTRY | 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 488 
 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0438" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "6765bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0015 Paid or Inc to 1 12 N || 

 Energy Consortia - 

 Sect. A 

 0020 Payments Paid or 2 12 N || 

 Incurred - Sect. A 

 0030 Organization Base 3 12 N || 

 Period Amt. - Sect. 

 A 

 0040 Subtract Line 3 4 12 N || 

 from Line 2 - Sect. 

 A 

 0050 Wages for Qualified 5 12 N || 

 Services - Sect. A 

 0060 Cost of Supplies - 6 12 N || 

 Sect. A 

 0070 Cost of Computers - 7 12 N || 

 Sect. A 

 0080 Percentage of 8 12 N || 

 Contract Research 

 Expenses - Sect. A 

 

Publication 1346 October 1, 2011 Part 2 Page 489 

 
 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Total Qualified 9 12 N || 

 Research Expenses - 

 Sect. A 

 

 0100 Fixed-Base 10 6 "R" or Blank | 

 Percentage 

 0110 Avg. Annual Gross 11 12 N || 

 Receipts - Sect. A 

 0120 Multiply Line 11 by 12 12 N || 

 Percent on Line 10 

 (Base Amt.) 

 0130 Subtract Line 12 13 12 N || 

 from Line 9 

 0140 Multiply line 9 by 14 12 N || 

 50% 

 0150 Smaller of Line 13 15 12 N || 

 or Line 14 

 0160 Add Lines 1, 4 and 16 12 N || 

 15 

 0170 Section 280C 17 1 "X" or blank 

 Election "Yes" Box - 

 A 

 0175 Section 280C 17 1 "X" or blank 

 Election "No" Box - 

 A 

 0180 Regular Credit 17 12 N || 

 @0190 Attach Schedule 17 6 "STMbnn" or blank 

 0520 Paid or Incurred to 18 12 N || 

 Energy Consortia 

 0530 Research Payments 19 12 N || 

 to Qualified Orgs 

 0540 Qualified Org Base 20 12 N || 

 Period Amount 

 0550 Subtract Line 20 21 12 N || 

 from Line 19 

 0560 Add Lines 18 and 21 22 12 N || 

 

Publication 1346 October 1, 2011 Part 2 Page 490 

 
 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0570 Multiply Line 22 by 23 12 N || 

 20% 

 

 0580 Wages for Qualified 24 12 N || 

 Services 

 0590 Cost of Supplies 25 12 N || 

 0600 Computer Rental or 26 12 N || 

 Lease Costs 

 0610 Contract Research 27 12 N || 

 Exp Applicable 

 Percentage 

 0620 Total Qualified 28 12 N || 

 Research Expenses 

 0630 Prior 3 Years Total 29 12 N || 

 Qualified Research 

 Expenses 

 0640 Divide Line 29 by 30 12 N || 

 6.0 

 0650 Subtract Line 30 31 12 N || 

 from Line 28 

 0660 Multiply Line 31 by 32 12 N || 

 14% 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 491 

 

 
 FORM 6765 PAGE 2 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0147" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0661 Record ID 6 "FRMbbb" 

 

 0662 Form Number 6 "6765bb" 

 0663 Page Number 5 "PG02b" 

 0664 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0665 Filler 1 Blank 

 0666 Form Occurrence 7 N 

 Number 0000001 

 0670 Add Lines 23 and 32 33 12 N || 

 0700 Section 280C 34 1 "X" or Blank | 

 Election "Yes" Box - 

 C 

 0710 Section 280C 34 1 "X" or Blank | 

 Election "No" Box - 

 C 

 0720 Credit Amount 34 12 N || 

 @0725 Attach Schedule 34 6 "STMbnn" or blank | 

 0742 Enter the Amount 35 12 N 

 from Form 8932 

 0747 Subtract Line 35 36 12 N 

 from Line 17 

 0752 Research Credit 37 12 N 

 from Pass Through 

 Entities 

 0757 Add Lines 36 & 37 38 12 N 

 0762 Allocated to 39 12 NO ENTRY 

 Beneficiaries 

 0767 Estate and Trust 40 12 NO ENTRY 

 Current Year Credit 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 492 
 

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1418" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "6781bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0009 Identifying Number 9 NO ENTRY 

 @0010 Attached List of 6 "STMbnn" or blank 

 Foreign Currency 

 Contracts 

 0020 Mixed Straddle A 1 "X" or blank 

 Election Box 

 0030 Straddle by B 1 "X" or blank 

 Straddle 

 Identification 

 Election Box 

 

 0040 Mixed Straddle C 1 "X" or blank 

 Account Election Box 

 @0050 Statement Required C 6 "STMbnn" or blank 

 by Regulations 

 0060 Net Section 1256 D 1 "X" or blank 

 Contracts Loss 

 Election Box 

 *0070 Identification of 1(a) 46 AN, "STMbnn" or blank 

 Account - 1 

 +0080 Loss - 1 1(b) 12 N 

 +0090 Gain - 1 1(c) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 493 

 
 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Identification of 1(a) 46 AN or blank 

 Account - 2 

 

 0110 Loss - 2 1(b) 12 'See 1st Occ.' 

 0120 Gain - 2 1(c) 12 'See 1st Occ.' 

 0130 Identification of 1(a) 46 'See 2nd Occ.' 

 Account - 3 

 0140 Loss - 3 1(b) 12 'See 1st Occ.' 

 0150 Gain - 3 1(c) 12 'See 1st Occ.' 

 @0155 List of Transactions Part I 6 "STMbnn" or blank 

 0160 Total Loss 2(b) 12 N 

 0170 Total Gain 2(c) 12 N 

 0180 Net Gain or Loss 3 12 N 

 @0190 Form 1099-B 4 6 "STMbnn" or blank 

 Adjustment Schedule 

 0200 Form 1099-B 4(c) 12 N 

 Adjustments 

 0210 Net Gain/Loss & 5(c) 12 N 

 Form 1099-B 

 Adjustments 

 0220 Net Section 1256 6(c) 12 N 

 Contracts Loss 

 0235 Combine Lines 5 and 7(c) 12 N 

 6 

 0240 Short-Term Capital 8(c) 12 N 

 Gain or Loss 

 0250 Long-Term Capital 9(c) 12 N 

 Gain or Loss 

 @0260 Attached Schedule Part II 6 "STMbnn" or blank 

 of Straddles and 

 Components 

 *0270 Description of 10(a) 80 AN, "STMbnn" or blank 

 Property (Losses) - 

 1 

Publication 1346 October 1, 2011 Part 2 Page 494 

 
 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+0280 Delivery Date 10(b) 8 YYYYMMDD, "STMbnn" 

 (Losses) - 1 or blank 

 

 +0290 Date Close Out or 10(c) 8 YYYYMMDD or blank 

 Sold (Losses) - 1 

 +0300 Gross Sales Price 10(d) 12 N 

 (Losses) - 1 

 +0310 Cost or Other Basis 10(e) 12 N 

 (Losses) - 1 

 +0320 Losses from 10(f) 12 N 

 Straddles - 1 

 +0330 Unrecognized Gain 10(g) 12 N 

 On Offsetting 

 Positions - 1 

 +0340 Recognized Losses - 10(h) 12 N 

 1 

 0360 Description of 10(a) 80 AN or blank 

 Property (Losses) - 

 2 

 0370 Delivery Date 10(b) 8 'See 1st Occ.' 

 (Losses) - 2 

 0380 Date Close Out or 10(c) 8 'See 1st Occ.' 

 Sold (Losses) - 2 

 0390 Gross Sales Price 10(d) 12 'See 1st Occ.' 

 (Losses) - 2 

 0400 Cost or Other Basis 10(e) 12 'See 1st Occ.' 

 (Losses) - 2 

 0410 Losses from 10(f) 12 'See 1st Occ.' 

 Straddles - 2 

 0420 Unrecognized Gain 10(g) 12 'See 1st Occ.' 

 On Offsetting 

 Positions - 2 

 0430 Recognized Losses - 10(h) 12 'See 1st Occ.' 

 2 

 @0450 Separate Schedule 11 6 "STMbnn" or blank 

 of Short-Term Losses 

 

Publication 1346 October 1, 2011 Part 2 Page 495 

 
 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0460 Short-Term Portion 11a(h) 12 N 

 of Recognized Loss 

 

 0470 Long-Term Portion 11b(h) 12 N 

 of Recognized Loss 

 *0490 Description of 12(a) 80 AN, "STMbnn" or blank 

 Property (Gains) - 1 

 *+0500 Entered into Date 12(b) 8 YYYYMMDD, "STMbnn", 

 (Gains) - 1 or blank 

 +0510 Date Close Out or 12(c) 8 YYYYMMDD or blank 

 Sold (Gains) - 1 

 +0520 Gross Sales Price 12(d) 12 N 

 (Gains) - 1 

 +0530 Cost or Other Basis 12(e) 12 N 

 (Gains) - 1 

 +0540 Gains - 1 12(f) 12 N 

 0560 Description of 12(a) 80 AN or blank 

 Property (Gains) - 2 

 0570 Enter into Date 12(b) 8 'See 1st Occ.' 

 (Gains) - 2 

 0580 Date Close Out or 12(c) 8 'See 1st Occ.' 

 Sold (Gains) - 2 

 0590 Gross Sales Price 12(d) 12 'See 1st Occ.' 

 (Gains) - 2 

 0600 Cost or Other Basis 12(e) 12 'See 1st Occ.' 

 (Gains) - 2 

 0610 Gains for Entire 12(f) 12 'See 1st Occ.' 

 Year - 2 

 @0630 Separate Schedule 13 6 "STMbnn" or blank 

 of Short-Term Gains 

 0640 Short-Term Portion 13a(f) 12 N 

 of Gains - 1 

 0650 Long-Term Portion 13b(f) 12 N 

 of Gains - 2 

Publication 1346 October 1, 2011 Part 2 Page 496 

 

 
 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0670 Description of 14(a) 80 AN, "STMbnn" or blank 

 Property 

 (Unrecognized 

 Gains) - 1 

 

 *+0680 Date Acquired 14(b) 8 YYYYMMDD, "STMbnn" 

 (Unrecognized or blank 

 Gains) - 1 

 +0690 Fair Market Value 14(c) 12 N 

 on Last Business 

 Day of TY - 1 

 +0700 Cost or Other Basis 14(d) 12 N 

 As Adjusted - 1 

 +0710 Unrecognized Gain - 14(e) 12 N 

 1 

 0720 Description of 14(a) 80 AN or blank 

 Property 

 (Unrecognized 

 Gains) - 2 

 

 0730 Date Acquired 14(b) 8 'See 1st Occ.' 

 (Unrecognized 

 Gains) - 2 

 0740 Fair Market Value 14(c) 12 'See 1st Occ.' 

 on Last Business 

 Day of TY - 2 

 0750 Cost or Other Basis 14(d) 12 'See 1st Occ.' 

 As Adjusted - 2 

 0760 Unrecognized Gain - 14(e) 12 'See 1st Occ.' 

 2 

 0770 Description of 14(a) 80 'See 2nd Occ.' 

 Property 

 (Unrecognized 

 Gains) - 3 

 

 0780 Date Acquired 14(b) 8 'See 1st Occ.' 

 (Unrecognized 

 Gains) - 3 

 0790 Fair Market Value 14(c) 12 'See 1st Occ.' 

 on Last Business 

 Day of TY - 3 

Publication 1346 October 1, 2011 Part 2 Page 497 

 

 
 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0800 Cost or Other Basis 14(d) 12 'See 1st Occ.' 

 As Adjusted - 3 

 

 0810 Unrecognized Gain - 14(e) 12 'See 1st Occ.' 

 3 

 @0815 Attach Statement Part III 6 "STMbnn" or blank 

 for Additional 

 Information 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 498 

 
 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1163" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8082bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0010 Identifying Number 9 N 

 0020 Notice of 1a 1 "X" or blank 

 Inconsistent 

 Treatment 

 0030 Administrative 1b 1 NO ENTRY 

 Adjustment Request 

 (AAR) 

 --| 

 --| 

 0050 Pass-Through Entity 2a 1 "X" or blank | 

 (Partnership) 

 

 --| 

 0060 Pass-Through Entity 2b 1 "X" or blank | 

 (S Corporation) 

 0065 Pass-Through Entity 2c 1 "X" or blank | 

 (Estate) 

 0070 Pass-Through Entity 2d 1 "X" or blank | 

 (Trust) 

 0075 Pass-Through Entity 2e 1 "X" or blank | 

 (REMIC) 

 0080 Identifying Number 3 9 N | 

 of Pass-Through 

 Entity 

Publication 1346 October 1, 2011 Part 2 Page 499 
 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Name of Pass- 4 35 AN Allowable special | 

 Through Entity characters are: space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 

 0100 Address of Pass- 4 35 AN, Allowable special | 

 Through Entity characters are space, 

 slash, hyphen and 

 literal "NONE" 

 

 0110 City of Pass- 4 22 A, Allowable special | 

 Through Entity character is space 

 0120 State of Pass- 4 2 A (Standard Postal State | 

 Through Entity Abbreviations) 

 0130 Zip Code of Pass- 4 12 N (left-justified) | 

 Through Entity 

 --| 

 0150 IRS Center Where 5 5 AN | 

 Return is Filed 

 0160 Tax Year of Pass- 6 8 DT | 

 Through Entity 

 (from) 

 0165 Tax Year of Pass- 6 8 DT | 

 Through Entity (to) 

 0170 Your Tax Year (from) 7 8 DT | 

 0175 Your Tax Year (to) 7 8 DT | 

 0180 Description of 8a 60 AN | 

 Inconsistent or AAR 

 Items-1 

 0190 Amount of Item Box-1 8b 1 "X" or blank | 

 0200 Treatment of Item 8b 1 "X" or blank | 

 Box-1 

 0210 Amount on Sch K-1, 8c 12 N | 

 Sch Q, Stmt or 

 Return-1 

 0220 Amount you are 8d 12 N | 

 Reporting-1 

 0230 Difference between 8e 12 N | 

 C & D-1 

Publication 1346 October 1, 2011 Part 2 Page 500 
 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Description of 9a 60 AN or blank | 

 Inconsistent or AAR 

 Items-2 

 

 0250 Amount of Item Box-2 9b 1 "X" or blank | 

 0260 Treatment of Item 9b 1 "X" or blank | 

 Box-2 

 0270 Amount on Sch K-1, 9c 12 N or blank | 

 Sch Q, Stmt or 

 Return-2 

 0280 Amount you are 9d 12 N or blank | 

 Reporting-2 

 0290 Difference between 9e 12 N or blank | 

 C & D-2 

 0300 Description of 10a 60 AN or blank | 

 Inconsistent or AAR 

 Items-3 

 0310 Amount of Item Box-3 10b 1 "X" or blank | 

 0320 Treatment of Item 10b 1 "X" or blank | 

 Box-3 

 0330 Amount on Sch K-1, 10c 12 N or blank | 

 Sch Q, Stmt or 

 Return-3 

 0340 Amount you are 10d 12 N or blank | 

 Reporting-3 

 0350 Difference between 10e 12 N or blank | 

 C & D-3 

 0360 Description of 11a 60 AN or blank | 

 Inconsistent or AAR 

 Items-4 

 0370 Amount of Item Box-4 11b 1 "X" or blank | 

 0380 Treatment of Item 11b 1 "X" or blank | 

 Box-4 

 0390 Amount on Sch K-1, 11c 12 N or blank | 

 Sch Q, Stmt, or 

 Return-4 

Publication 1346 October 1, 2011 Part 2 Page 501 
 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0400 Amount you are 11d 12 N or blank | 

 Reporting-4 

 

 0410 Difference between 11e 12 N or blank | 

 C & D-4 

 *0420 Explanations-1 Part III 70 AN or "STMbnn" 

 0430 Explanations-2 Part III 70 AN 

 0440 Explanations-3 Part III 70 AN 

 0450 Explanations-4 Part III 70 AN 

 0460 Explanations-5 Part III 70 AN 

 0470 Explanations-6 Part III 70 AN 

 0480 Explanations-7 Part III 70 AN 

 0490 Explanations-8 Part III 70 AN 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 502 

 
 FORM 8082 PAGE 2 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2073" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0520 Record ID 6 Value "FRMbbb" 

 

 0521 Form Number 6 "8082bb" 

 0522 Page Number 5 "PG02b" 

 0523 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0524 Filler 1 blank 

 0525 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0530 Explanations-1 Part III 70 AN 

 0540 Explanations-2 Part III 70 AN 

 0550 Explanations-3 Part III 70 AN 

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Publication 1346 October 1, 2011 Part 2 Page 514 

 
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Publication 1346 October 1, 2011 Part 2 Page 515 

 
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Publication 1346 October 1, 2011 Part 2 Page 519 

 
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Publication 1346 October 1, 2011 Part 2 Page 520 

 
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Publication 1346 October 1, 2011 Part 2 Page 521 

 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

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 ----- -------------- ---- ------ ----------------- 

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Publication 1346 October 1, 2011 Part 2 Page 522 

 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

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 ----- -------------- ---- ------ ----------------- 

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Publication 1346 October 1, 2011 Part 2 Page 523 

 
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Publication 1346 October 1, 2011 Part 2 Page 524 

 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

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 ----- -------------- ---- ------ ----------------- 

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 0791 Vehicle Year 5C(a) 6 DT (YYYYbb) 

Publication 1346 October 1, 2011 Part 2 Page 525 

 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0792 Summary Condition 5C(b) 30 AN 

 (C) 

 

 0794 Fair Market value(C) 5C(c) 12 N 

 0800 Date Acquired (C) 5C(d) 6 DT (YYYYMM) 

 0810 How Acquired (C) 5C(e) 11 AN 

 0820 Cost or Basis (C) 5C(f) 12 N 

 0830 Bargain Sale (C) 5C(g) 12 N 

 0840 Amt of Deductions 5C(h) 12 N 

 (C) 

 0850 Ave. Trdg. Price (C) 5C(i) 12 N 

 0860 Descrip of Prop (D) 5D(a) 80 AN 

 0865 Vehicle Year 5D(a) 6 DT (YYYYbb) 

 0870 Summary Condition 5D(b) 30 AN 

 (D) 

 0880 Fair Market value 5D(c) 12 N 

 (D) 

 0890 Date Acquired (D) 5D(d) 6 DT (YYYYMM) 

 0900 How Acquired (D) 5D(e) 11 AN 

 0910 Cost or Basis (D) 5D(f) 12 N 

 0920 Bargain Sale (D) 5D(g) 12 N 

 0930 Amt of Deductions 5D(h) 12 N 

 (D) 

 0940 Ave. Trdg. Price(D) 5D(i) 12 N 

 0950 Identifying Letters II 4 A - Value: A, B, C 

 of Items $500 or and/or D 

 Less 

 0960 Description of Items II 80 AN 

 0965 Appraiser Signature III 35 AN 

 0975 Appraiser Title III 22 AN 

 0985 Date Signed III 8 DT (YYYYMMDD) 

Publication 1346 October 1, 2011 Part 2 Page 526 

 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0995 Business Address III 35 AN 

 

 1005 Identifying Number III 9 N 

 1015 City III 22 AN 

 1017 State III 2 A 

 1019 Zip Code III 12 N (left justified) 

 1025 Date Received IV 8 DT 

 1027 Use of The Property IV 1 "X" or blank 

 for An Unrelated 

 Use Box - Yes 

 1033 Use of The Property IV 1 "X" or blank 

 for An Unrelated 

 Use Box - No 

 1035 Donee Name IV 35 AN 

 1045 Employer ID IV 9 N 

 1055 Number & Street IV 35 AN 

 1065 City IV 22 AN 

 1075 State IV 2 A 

 1085 Zip Code IV 12 N 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 527 
 FORM 8379 PAGE 1 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0245" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8379bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0015 Tax Year for Claim 1 4 NO ENTRY 

 0025 Joint Return Filed 2 1 "X" or blank 

 Yes Box 

 0035 Joint Return Filed 2 1 "X" or blank 

 No Box 

 0045 Joint Overpayment 3 1 "X" or blank 

 to Pay Past Due 

 Debts Yes Box 

 0055 Joint Overpayment 3 1 "X" or blank 

 to Pay Past Due 

 Debts No Box 

 0065 Legally Obligated 4 1 "X" or blank 

 to Pay Past Due 

 Amount Yes Box 

 0075 Legally Obligated 4 1 "X" or blank 

 to Pay Past Due 

 Amount No Box 

 0085 Community Property 5 1 "X" or blank 

 State - Yes Box 

 0095 Community Property 5 1 "X" or blank 

 State - No Box 

Publication 1346 October 1, 2011 Part 2 Page 528 

 

 
 FORM 8379 PAGE 1 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0096 Community Property 5 2 "AZ" or blank (More than 

 State Abbreviation one state may apply on 

 for Arizona Line 5) 

 

 0097 Community Prop. 5 2 "CA" or blank (More than 

 State Abbreviation one state may apply on 

 for California Line 5) 

 0098 Community Property 5 2 "ID" or blank (More than 

 State Abbreviation one state may apply on 

 for Idaho Line 5) 

 0099 Community Prop. 5 2 "LA" or blank (More than 

 State Abbreviation one state may apply on 

 for Louisiana Line 5) 

 0101 Community Property 5 2 "NV" or blank (More than 

 State Abbreviation one state may apply on 

 for Nevada Line 5) 

 0102 Community Prop. 5 2 "NM" or blank (More than 

 State Abbreviation one state may apply on 

 for New Mexico Line 5) 

 0103 Community Property 5 2 "TX" or blank (More than 

 State Abbreviation one state may apply on 

 for Texas Line 5) 

 0104 Community Prop. 5 2 "WA" or blank (More than 

 State Abbreviation one state may apply on 

 for Washington Line 5) 

 0105 Community Prop. 5 2 "WI" or blank (More than 

 State Abbreviation 

 for Wisconsin 

 0106 Payments Made and 6 1 "X" or blank 

 Reported Yes Box 

 0115 Payments Made and 6 1 "X" or blank 

 Reported No Box 

 0125 Earned Income Yes 7 1 "X" or blank 

 Box 

 0135 Earned Income No Box 7 1 "X" or blank 

 0145 Claim EIC or 8 1 "X" or blank 

 Additional Child 

 Tax Credit Yes Box 

Publication 1346 October 1, 2011 Part 2 Page 529 

 
 FORM 8379 PAGE 1 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0152 Claim EIC or 8 1 "X" or blank 

 Additional Child 

 Tax Credit No Box 

 

 0153 Claim Refundable 9 1 "X" or blank 

 Tax Credit Yes Box 

 0154 Claim Refundable 9 1 "X" or blank 

 Tax Credit No Box 

 0155 Name Shown First on 10 35 AN, Allowable special 

 Return characters are: space, 

 and hyphen (-) 

 0157 First Social 10 9 N 

 Security Number 

 0159 First Injured 10 1 "X" or blank 

 Spouse Box 

 0170 Name Shown Second 10 35 AN, Allowable special 

 on Return characters are: space, 

 and hyphen (-) 

 0171 Second Social 10 9 N 

 Security Number 

 0172 Second Injured 10 1 "X" or blank 

 Spouse Box 

 0173 Divorced/Separated 11 1 "X" or blank 

 Box 

 0174 Address - Yes Box 12 1 "X" or blank 

 0175 Address - No Box 12 1 "X" or blank 

 0176 Street Address 12 35 AN. Allowable special 

 characters are space, 

 slash and hyphen 

 0177 City 12 22 AN. Allowable special 

 character is space 

 0178 State Abbreviation 12 2 A (Standard Postal State 

 Abbreviations) 

 0179 Zip Code 12 12 N (left-justified) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 530 

 
 FORM 8379 PAGE 2 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0733" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0181 Record ID 6 "FRMbbb" 

 

 0182 Form Number 6 "8379bb" 

 0183 Page Number 5 "PG02b" 

 0184 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0185 Filler 1 blank 

 0186 Form Occurrence 7 N 

 Number 0000001 

 0188 Wages - Joint Return 13aa 12 N 

 0190 Wages - Injured 13ab 12 N 

 Spouse 

 0200 Wages - Other Spouse 13ac 12 N 

 0210 Total Other Income - 13ba 12 N 

 Joint Return 

 0220 Total Other Income - 13bb 12 N 

 Injured Spouse 

 0230 Total Other Income - 13bc 12 N 

 Other Spouse 

 *0240 Other Income Type 1 13b 30 AN, "STMbnn" or blank 

 +0250 Other Income Type 1 13ba 12 N 

 Amount - Joint 

 Return 

 +0260 Other Income Type 1 13bb 12 N 

 Amount - Injured 

 Spouse 

 +0270 Other Income Type 1 13bc 12 N 

 Amount - Other 

 Spouse 

 0280 Other Income Type 2 13b 30 AN or blank 

Publication 1346 October 1, 2011 Part 2 Page 531 

 
 FORM 8379 PAGE 2 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0290 Other Income Type 2 13ba 12 N 

 Amount - Joint 

 Return 

 

 0300 Other Income Type 2 13bb 12 N 

 Amount - Injured 

 Spouse 

 0310 Other Income Type 2 13bc 12 N 

 Amount - Other 

 Spouse 

 0320 Other Income Type 3 13b 30 AN or blank 

 0330 Other Income Type 3 13ba 12 N 

 Amount - Joint 

 Return 

 0340 Other Income Type 3 13bb 12 N 

 Amount - Injured 

 Spouse 

 0350 Other Income Type 3 13bc 12 N 

 Amount - Other 

 Spouse 

 0360 Other Income Type 4 13b 30 AN or blank 

 0370 Other Income Type 4 13ba 12 N 

 Amount - Joint 

 Return 

 0380 Other Income Type 4 13bb 12 N 

 Amount - Injured 

 Spouse 

 0390 Other Income Type 4 13bc 12 N 

 Amount - Other 

 Spouse 

 0400 Other Income Type 5 13b 30 AN or blank 

 0410 Other Income Type 5 13ba 12 N 

 Amount - Joint 

 Return 

 0420 Other Income Type 5 13bb 12 N 

 Amount - Injured 

 Spouse 

 0430 Other Income Type 5 13bc 12 N 

 Amount - Other 

 Spouse 

Publication 1346 October 1, 2011 Part 2 Page 532 

 
 FORM 8379 PAGE 2 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0440 Other Income Type 6 13b 30 AN or blank 

 

 0450 Other Income Type 6 13ba 12 N 

 Amount - Joint 

 Return 

 0460 Other Income Type 6 13bb 12 N 

 Amount - Injured 

 Spouse 

 0470 Other Income Type 6 13bc 12 N 

 Amount - Other 

 Spouse 

 0480 Adjustments to 14a 12 N 

 Income - Joint 

 Return 

 0490 Adjustments to 14b 12 N 

 Income - Injured 

 Spouse 

 0500 Adjustments to 14c 12 N 

 Income - Other 

 Spouse 

 0540 Standard or 15a 12 N 

 Itemized Deduction - 

 Joint Return 

 0550 Standard or 15b 12 N 

 Itemized Deduction - 

 Injured Spouse 

 0560 Standard or 15c 12 N 

 Itemized Deduction - 

 Other Spouse 

 0570 Exemptions - Joint 16a 2 N 

 Return 

 0580 Exemptions - 16b 2 N 

 Injured Spouse 

 0590 Exemptions - Other 16c 2 N 

 Spouse 

 0600 Credits - Joint 17a 12 N 

 Return 

 0610 Credits - Injured 17b 12 N 

 Spouse 

Publication 1346 October 1, 2011 Part 2 Page 533 

 
 FORM 8379 PAGE 2 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0620 Credits - Other 17c 12 N 

 Spouse 

 

 0630 Other Taxes - Joint 18a 12 N 

 Return 

 0640 Other Taxes - 18b 12 N 

 Injured Spouse 

 0650 Other Taxes - Other 18c 12 N 

 Spouse 

 0660 Federal Income Tax 19a 12 N 

 Withheld - Joint 

 Return 

 0670 Federal Income Tax 19b 12 N 

 Withheld - Injured 

 Spouse 

 0680 Federal Income Tax 19c 12 N 

 Withheld - Other 

 Spouse 

 0690 Estimated Tax 20a 12 N 

 Payments - Joint 

 Return 

 0700 Estimated Tax 20b 12 N 

 Payments - Injured 

 Spouse 

 0710 Estimated Tax 20c 12 N 

 Payments - Other 

 Spouse 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 534 

 
 FORM 8396 Mortgage Interest Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0421" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8396bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Name Line 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&). 

 

 0020 SSN 9 N 

 0030 Street Address 35 AN Allowable special 

 characters are space, 

 slash, hyphen and literal 

 "NONE" 

 

 0040 City 22 A Allowable special 

 character is space. 

 0050 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 0060 Zip Code 12 N (Left-justified) 

 0062 Name of Issuer of 35 AN 

 Mortgage Credit 

 Certificate 

 0064 Mortgage Credit 22 AN 

 Certificate Number 

 0066 Issue Date 8 DT 

 0070 Certified Mortgage 1 12 N 

 Interest Paid 

 

Publication 1346 October 1, 2011 Part 2 Page 535 

 
 FORM 8396 Mortgage Interest Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Certificate Credit 2 6 R 

 Rate 

 

 0090 Mortgage Interest 3 12 N 

 Offset 

 0100 Three-Year Previous 4 12 N 

 Carryforward Credit 

 0110 Two-Year Previous 5 12 N 

 Carryforward Credit 

 0120 Prior Year 6 12 N 

 Carryforward Credit 

 0130 Total Previous 7 12 N 

 Carryforward Credit 

 I 

 0140 Credit Limit 8 12 N || 

 Worksheet Amount 

 --|| 

 --|| 

 0170 Current Year 9 12 N || 

 Mortgage Interest 

 Credit 

 

 0180 Interest Offset/ 10 12 N || 

 Oldest Carryforward 

 Credit Combine 

 0190 Total Previous 11 12 N || 

 Carryforward Credit 

 II 

 0200 Previous 12 12 N || 

 Carryforward Credit 

 Offset 

 0210 Tentative Two-Year 13 12 N || 

 Carryforward Credit 

 0220 Next Year's Two- 14 12 N || 

 Year Carryforward 

 Credit 

 0230 Tentative Three- 15 12 N || 

 Year Carryforward 

 Credit 

 

Publication 1346 October 1, 2011 Part 2 Page 536 

 
 FORM 8396 Mortgage Interest Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Next Year's Three- 16 12 N || 

 Year Carryforward 

 Credit 

 

 0250 Next Year's Prior 17 12 N || 

 Year Carryforward 

 Credit 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 537 

 
 FORM 8582 PAGE 1 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0331" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8582bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Rental Real Estate 1a 12 N 

 Net Income 

 0020 Rental Real Estate 1b 12 N 

 Net Loss 

 0030 Unallowed Prior 1c 12 N 

 Year Rental Losses 

 0035 Net Rental Activity 1d 12 N 

 Loss 

 0040 Commercial 2a 12 N || 

 Revitalization 

 Deductions 

 

 0045 Unallowed Prior 2b 12 N || 

 Year Revitalization 

 Deductions 

 

 0050 Net Revitalization 2c 12 N || 

 Deductions 

 

 0055 Other Net Income 3a 12 N 

 

 0060 Other Net Loss 3b 12 N 

 0065 Unallowed Prior 3c 12 N 

 Year Other Losses 

 0070 Net Other Activity 3d 12 N 

 Loss 

 

Publication 1346 October 1, 2011 Part 2 Page 538 
 FORM 8582 PAGE 1 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Passive Activity 4 12 N 

 Income/Loss 

 

 0090 Loss Limit 5 12 N 

 0095 Special Allowance 6 12 N 

 Exclusion 

 

 0105 Modified Adjusted 7 12 N 

 Gross Income 

 0115 Special Allowance 8 12 N 

 Base 

 0125 Special Allowance 9 12 N 

 Limit 

 0135 Special Allowance 10 12 N 

 for Rental Activity 

 0140 Standard Allowance 11 12 N 

 0150 Amount of Rental 12 12 N 

 Activity Allowance 

 0160 Net Allowance 13 12 N 

 0170 Final Commercial 14 12 N 

 Revitalization 

 Deduction 

 0230 Total Net Income 15 12 N 

 0235 Total Losses Allowed 16 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 539 

 

 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1994" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0240 Record ID 6 "FRMbbb" 

 

 0241 Form Number 6 "8582bb" 

 0242 Page Number 5 "PG02b" 

 0243 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0244 Filler 1 blank 

 0245 Form Occurrence 7 N 

 Number 0000001 

 0247 Reserved for Form W1 6 Blank 

 1041 Use 

 *0250 Name of Activity 1 W1 20 AN or "STMbnn" 

 +0260 Net Income 1 W1-(a) 12 N 

 +0270 Net Loss 1 W1-(b) 12 N 

 +0280 Unallowed Loss 1 W1-(c) 12 N 

 +0290 Overall Gain 1 W1-(d) 12 N 

 +0300 Overall Loss 1 W1-(e) 12 N 

 0310 Name of Activity 2 W1 20 AN 

 0320 Net Income 2 W1-(a) 12 N 

 0330 Net Loss 2 W1-(b) 12 N 

 0340 Unallowed Loss 2 W1-(c) 12 N 

 0350 Overall Gain 2 W1-(d) 12 N 

 0360 Overall Loss 2 W1-(e) 12 N 

 0370 Name of Activity 3 W1 20 AN 

 0380 Net Income 3 W1-(a) 12 N 

 0390 Net Loss 3 W1-(b) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 540 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0400 Unallowed Loss 3 W1-(c) 12 N 

 

 0410 Overall Gain 3 W1-(d) 12 N 

 0420 Overall Loss 3 W1-(e) 12 N 

 0430 Name of Activity 4 W1 20 AN 

 0440 Net Income 4 W1-(a) 12 N 

 0450 Net Loss 4 W1-(b) 12 N 

 0460 Unallowed Loss 4 W1-(c) 12 N 

 0470 Overall Gain 4 W1-(d) 12 N 

 0480 Overall Loss 4 W1-(e) 12 N 

 0490 Name of Activity 5 W1 20 AN 

 0500 Net Income 5 W1-(a) 12 N 

 0510 Net Loss 5 W1-(b) 12 N 

 0520 Unallowed Loss 5 W1-(c) 12 N 

 0530 Overall Gain 5 W1-(d) 12 N 

 0540 Overall Loss 5 W1-(e) 12 N 

 0550 Total Net Income W1-(a) 12 N 

 0560 Total Net Loss W1-(b) 12 N 

 0570 Total Unallowed W1-(c) 12 N 

 0590 Reserved for Form W2 6 Blank 

 1041 Use 

 *0600 Name of Activity 1 W2 20 AN or "STMbnn" 

 +0610 Current Year W2-(a) 12 N || 

 Deductions 1 

 

 +0620 Prior Year W2-(b) 12 N || 

 Unallowed 

 Deductions 1 

 

 +0630 Overall Loss 1 W2-(c) 12 N || 

 0640 Name of Activity 2 W2 20 AN 

 

Publication 1346 October 1, 2011 Part 2 Page 541 

 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0650 Current Year W2-(a) 12 N || 

 Deductions 2 

 

 0660 Prior Year W2-(b) 12 N || 

 Unallowed 

 Deductions 2 

 

 0670 Overall Loss 2 W2-(c) 12 N || 

 0680 Name of Activity 3 W2 20 AN 

 0690 Current Year W2-(a) 12 N || 

 Deductions 3 

 

 0700 Prior Year W2-(b) 12 N || 

 Unallowed 

 Deductions 3 

 

 0710 Overall Loss 3 W2-(c) 12 N || 

 0720 Name of Activity 4 W2 20 AN 

 0730 Current Year W2-(a) 12 N || 

 Deductions 4 

 

 0740 Prior Year W2-(b) 12 N || 

 Unallowed 

 Deductions 4 

 

 0750 Overall Loss 4 W2-(c) 12 N || 

 0760 Total Current Year W2-(a) 12 N || 

 Deductions 

 

 0770 Total Prior Year W2-(b) 12 N || 

 Unallowed Deductions 

 

 0890 Reserved for Form W3 6 Blank 

 1041 Use 

 *0900 Name of Activity 1 W3 20 AN or "STMbnn" 

 +0910 Net Income 1 W3-(a) 12 N 

 +0920 Net Loss 1 W3-(b) 12 N 

 +0930 Unallowed Loss 1 W3-(c) 12 N 

 +0940 Overall Gain 1 W3-(d) 12 N 

 +0950 Overall Loss 1 W3-(e) 12 N 

 0960 Name of Activity 2 W3 20 AN 

 

Publication 1346 October 1, 2011 Part 2 Page 542 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0970 Net Income 2 W3-(a) 12 N 

 

 0980 Net Loss 2 W3-(b) 12 N 

 1000 Unallowed Loss 2 W3-(c) 12 N 

 1010 Overall Gain 2 W3-(d) 12 N 

 1020 Overall Loss 2 W3-(e) 12 N 

 1030 Name of Activity 3 W3 20 AN 

 1040 Net Income 3 W3-(a) 12 N 

 1050 Net Loss 3 W3-(b) 12 N 

 1060 Unallowed Loss 3 W3-(c) 12 N 

 1070 Overall Gain 3 W3-(d) 12 N 

 1080 Overall Loss 3 W3-(e) 12 N 

 1090 Name of Activity 4 W3 20 AN 

 1100 Net Income 4 W3-(a) 12 N 

 1110 Net Loss 4 W3-(b) 12 N 

 1120 Unallowed Loss 4 W3-(c) 12 N 

 1130 Overall Gain 4 W3-(d) 12 N 

 1140 Overall Loss 4 W3-(e) 12 N 

 1150 Name of Activity 5 W3 20 AN 

 1160 Net Income 5 W3-(a) 12 N 

 1170 Net Loss 5 W3-(b) 12 N 

 1180 Unallowed Loss 5 W3-(c) 12 N 

 1190 Overall Gain 5 W3-(d) 12 N 

 1200 Overall Loss 5 W3-(e) 12 N 

 1210 Total Net Income W3-(a) 12 N 

 1220 Total Net Loss W3-(b) 12 N 

 1550 Total Unallowed Loss W3-(c) 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 543 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1555 Reserved for Form W4 6 Blank 

 1041 Use 

 

 *1560 Name of Activity 1 W4 25 AN or "STMbnn" 

 +1570 Form or Schedule W4 20 AN 

 Reported on 1 

 +1580 Loss 1 W4(a) 12 N 

 +1590 Ratio 1 W4(b) 6 R 

 +1600 Income and Special W4(c) 12 N 

 Allowance 1 

 *+1610 Loss Minus Income 1 W4(d) 12 N or "STMbnn" or blank 

 1620 Name of Activity 2 W4 25 AN 

 1630 Form or Schedule W4 20 AN 

 Reported on 2 

 1640 Loss 2 W4(a) 12 N 

 1650 Ratio 2 W4(b) 6 R 

 1660 Income and Special W4(c) 12 N 

 Allowance 2 

 1670 Loss Minus Income 2 W4(d) 12 N 

 1680 Name of Activity 3 W4 25 AN 

 1690 Form or Schedule W4 20 AN 

 Reported on 3 

 1700 Loss 3 W4(a) 12 N 

 1710 Ratio 3 W4(b) 6 R 

 1720 Income and Special W4(c) 12 N 

 Allowance 3 

 1730 Loss Minus Income 3 W4(d) 12 N 

 1740 Name of Activity 4 W4 25 AN 

 1750 Form or Schedule W4 20 AN 

 Reported on 4 

 1760 Loss 4 W4(a) 12 N 

 1770 Ratio 4 W4(b) 6 R 

 

Publication 1346 October 1, 2011 Part 2 Page 544 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1780 Income and Special W4(c) 12 N 

 Allowance 4 

 

 1790 Loss Minus Income 4 W4(d) 12 N 

 1800 Name of Activity 5 W4 25 AN 

 1810 Form or Schedule W4 20 AN 

 Reported on 5 

 

 1820 Loss 5 W4(a) 12 N 

 

 1830 Ratio 5 W4(b) 6 R 

 1840 Income and Special W4(c) 12 N 

 Allowance 5 

 1850 Loss Minus Income 5 W4(d) 12 N 

 1860 Total Loss W4(a) 12 N 

 1870 Total Income and W4(c) 12 N 

 Special Allowance 

 1880 Total Loss Minus W4(d) 12 N 

 Income 

 1890 Reserved for Form W4 6 Blank 

 1041 use 

 1895 Reserved for Form W5 6 Blank 

 1041 Use 

 *1900 Name of Activity 1 W5 20 AN or "STMbnn" 

 +1910 Form or Schedule W5 10 AN 

 Reported on 1 

 +1920 Loss 1 W5(a) 12 N 

 +1930 Ratio 1 W5(b) 6 R 

 +1940 Unallowed Loss 1 W5(c) 12 N 

 1950 Name of Activity 2 W5 20 AN 

 1960 Form or Schedule W5 10 AN 

 Reported on 2 

 1970 Loss 2 W5(a) 12 N 

 1980 Ratio 2 W5(b) 6 R 

Publication 1346 October 1, 2011 Part 2 Page 545 
 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1990 Unallowed Loss 2 W5(c) 12 N 

 

 2000 Name of Activity 3 W5 20 AN 

 2010 Form or Schedule W5 10 AN 

 Reported on 3 

 2020 Loss 3 W5(a) 12 N 

 2030 Ratio 3 W5(b) 6 R 

 2040 Unallowed Loss 3 W5(c) 12 N 

 2050 Name of Activity 4 W5 20 AN 

 2060 Form or Schedule W5 10 AN 

 Reported on 4 

 2070 Loss 4 W5(a) 12 N 

 2080 Ratio 4 W5(b) 6 R 

 2090 Unallowed Loss 4 W5(c) 12 N 

 2100 Name of Activity 5 W5 20 AN 

 2110 Form or Schedule W5 10 AN 

 Reported on 5 

 2120 Loss 5 W5(a) 12 N 

 2130 Ratio 5 W5(b) 6 R 

 2140 Unallowed Loss 5 W5(c) 12 N 

 2150 Total Loss W5(a) 12 N 

 2155 Total Unallowed Loss W5(c) 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 546 
 FORM 8582 PAGE 3 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0746" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 2160 Record ID 6 "FRMbbb" 

 

 2161 Form Number 6 "8582bb" 

 2162 Page Number 5 "PG03b" 

 2163 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 2164 Filler 1 blank 

 2165 Form Occurrence 7 N 

 Number 0000001 

 2167 Reserved for Form W6 6 Blank 

 1041 Use 

 *2170 Name of Activity 1 W6 20 AN or "STMbnn" 

 +2180 Form or Schedule W6 10 AN 

 Reported on 1 

 +2190 Loss 1 W6(a) 12 N 

 +2200 Unallowed Loss 1 W6(b) 12 N 

 +2210 Allowed Loss 1 W6(c) 12 N 

 2220 Name of Activity 2 W6 20 AN 

 2230 Form or Schedule W6 10 AN 

 Reported on 2 

 2240 Loss 2 W6(a) 12 N 

 2250 Unallowed Loss 2 W6(b) 12 N 

 2260 Allowed Loss 2 W6(c) 12 N 

 2270 Name of Activity 3 W6 20 AN 

 2280 Form or Schedule W6 10 AN 

 Reported on 3 

 2290 Loss 3 W6(a) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 547 

 
 FORM 8582 PAGE 3 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2300 Unallowed Loss 3 W6(b) 12 N 

 

 2310 Allowed Loss 3 W6(c) 12 N 

 2320 Name of Activity 4 W6 20 AN 

 2330 Form or Schedule W6 10 AN 

 Reported on 4 

 2340 Loss 4 W6(a) 12 N 

 2350 Unallowed Loss 4 W6(b) 12 N 

 2360 Allowed Loss 4 W6(c) 12 N 

 2370 Name of Activity 5 W6 20 AN 

 2380 Form or Schedule W6 10 AN 

 Reported on 5 

 2390 Loss 5 W6(a) 12 N 

 2400 Unallowed Loss 5 W6(b) 12 N 

 2410 Allowed Loss 5 W6(c) 12 N 

 2420 Total Loss W6(a) 12 N 

 2430 Total Unallowed Loss W6(b) 12 N 

 2440 Total Allowed Loss W6(c) 12 N 

 2445 Reserved for Form W7 6 Blank 

 1041 Use 

 *2458 Name of Activity W7 25 AN or "STMbnn" 

 *2461 Form or Schedule W7-1 20 AN or "STMbnn" 

 Name 1 

 +2470 Net Loss from Form W7-1a(a) 12 N 

 or Schedule 1 

 +2490 Net Income from W7-1b(a) 12 N 

 Form or Schedule 1 

 +2500 Net Loss minus Net W7-1c(b) 12 N 

 Income 1 

 +2510 Ratio 1 W7-1c(c) 6 R 

 +2520 Unallowed Loss 1 W7-1c(d) 12 N 

Publication 1346 October 1, 2011 Part 2 Page 548 

 
 FORM 8582 PAGE 3 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+2530 Allowed Loss Net W7-1c(e) 12 N or "STMbnn" 

 Loss/Allowed Loss 1 

 

 2541 Form or Schedule W7-2 20 AN 

 Name 2 

 2550 Net Loss from Form W7-1a(a) 12 N 

 or Schedule 2 

 2570 Net Income from W7-1b(a) 12 N 

 Form or Schedule 2 

 2580 Net Loss minus Net W7-1c(b) 12 N 

 Income 2 

 2590 Ratio 2 W7-1c(c) 6 R 

 2600 Unallowed Loss 2 W7-1c(d) 12 N 

 2610 Allowed Loss Net W7-1c(e) 12 N 

 Loss/Allowed Loss 2 

 2620 Form or Schedule W7-3 20 AN 

 Name 3 

 2630 Net Loss from Form W7-1a(a) 12 N 

 or Schedule 3 

 2650 Net Income from W7-1b(a) 12 N 

 Form or Schedule 3 

 2660 Net Loss minus Net W7-1c(b) 12 N 

 Income 3 

 2670 Ratio 3 W7-1c(c) 6 R 

 2680 Unallowed Loss 3 W7-1c(d) 12 N 

 2690 Allowed Loss 3 W7-1c(e) 12 N 

 2700 Total Net Loss W7(b) 12 N 

 Minus Net Income 

 2710 Total Unallowed Loss W7(d) 12 N 

 2720 Total Allowed Loss W7(e) 12 N 

 2730 Reserved for Form W7 6 Blank 

 1041 use 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 549 

 
 FORM 8582-CR PAGE 1 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0355" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8582CR" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Rental Real Estate 1a 12 N 

 Credits from 

 Worksheet 1, Col a 

 0020 PY Unallowed 1b 12 N 

 Credits from 

 Worksheet 1, Col b 

 0030 Total Rental Real 1c 12 N 

 Estate Credits 

 0040 Rehabilitation 2a 12 N 

 Credits from 

 Worksheet 2, Col a 

 0050 Rehabilitation PY 2b 12 N 

 Credits from 

 Worksheet 2, Col b 

 0060 Total 2c 12 N 

 Rehabilitation 

 Credits 

 0070 Low-Income Housing 3a 12 N 

 Credits from 

 Worksheet 3, Col a 

 0080 Low-Income Housing 3b 12 N 

 PY Credits, 

 Worksheet 3, Col b 

Publication 1346 October 1, 2011 Part 2 Page 550 

 
 FORM 8582-CR PAGE 1 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Total Low-Income 3c 12 N 

 Housing Credits 

 

 0100 All Passive 4a 12 N 

 Activity Credits, 

 Worksheet 4, Col a 

 0110 Passive Activity PY 4b 12 N 

 Credits, Worksheet 

 4, Col b 

 0120 Total All Passive 4c 12 N 

 Activity Credits 

 0130 Total Credits 5 12 N 

 0140 Tax Attributable to 6 12 N 

 Net Passive Income 

 0150 Total Net Credits 7 12 N 

 0160 Smaller of Real 8 12 N 

 Estate or Total Net 

 Credits 

 0170 Enter $150,000 9 12 N 

 0180 Modified Adjusted 10 12 N 

 Gross Income 

 0190 Subtract Line 10 11 12 N 

 from Line 9 

 0200 Multiply Line 11 by 12 12 N 

 50% 

 0203 Amount from Line 10 13a 12 N 

 of Form 8582 

 0206 Amount from Line 14 13b 12 N 

 of Form 8582 

 0210 Special Allowance 13c 12 N 

 for Rental Activity 

 0220 Subtract Line 13c 14 12 N 

 from Line 12 

 0230 Tax Attributable to 15 12 N 

 the Amount on Line 

 14 

 

Publication 1346 October 1, 2011 Part 2 Page 551 

 
 FORM 8582-CR PAGE 1 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Smaller of Line 8 16 12 N 

 or Line 15 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 552 

 
 FORM 8582-CR PAGE 2 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0447" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0250 Record ID 6 "FRMbbb" 

 

 0251 Form Number 6 "8582CR" 

 0252 Page Number 5 "PG02b" 

 0253 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0254 Filler 1 blank 

 0255 Form Occurrence 7 N 

 Number 0000001 

 0260 Total Net Credits 17 12 N 

 0270 Smaller of Line 8 18 12 N 

 or Line 15 

 0280 Subtract Line 18 19 12 N 

 from Line 17 

 0290 Smaller of Line 2c 20 12 N 

 or Line 19 

 0300 Enter $250,000 21 12 N 

 0310 Modified Adjusted 22 12 N 

 Gross Income 

 0320 Subtract Line 22 23 12 N 

 from Line 21 

 0330 Multiply Line 23 by 24 12 N 

 50% 

 0333 Amount from Line 10 25a 12 N 

 of Form 8582 

 0336 Amount from Line 14 25b 12 N 

 of Form 8582 

 0340 Special Allowance 25c 12 N 

 for Rental Activity 

Publication 1346 October 1, 2011 Part 2 Page 553 

 
 FORM 8582-CR PAGE 2 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0350 Subtract Line 25c 26 12 N 

 from Line 24 

 

 0360 Tax Attributable to 27 12 N 

 the Amount on Line 

 26 

 0370 Amount, if any, 28 12 N 

 from Line 18 

 0380 Subtract Line 28 29 12 N 

 from Line 27 

 0390 Smaller of Line 20 30 12 N 

 or Line 29 

 0400 Amt on Line 19 or 31 12 N 

 Subtract Line 16 

 from Line 7 

 0410 Amount from Line 30 32 12 N 

 0420 Subtract Line 32 33 12 N 

 from Line 31 

 0430 Smaller of Line 3c 34 12 N 

 or Line 33 

 0440 Tax Attributable to 35 12 N 

 Remaining Special 

 Allowance 

 0450 Smaller of Line 34 36 12 N 

 or Line 35 

 0460 Passive Activity 37 12 N 

 Credit Allowed 

 0470 Election to 38 1 "X" or blank 

 Increase Basis of 

 Credit Property Box 

 0480 Name of Passive 39 35 AN or blank 

 Activity Disposed of 

 0490 Description of the 40 80 AN or blank 

 Credit Property 

 0500 Amount of Unallowed 41 12 N 

 Credit 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 554 

 
 FORM 8586 Low-Income Housing Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0278" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8586bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Number of Forms 1 3 N 

 8609-A Attached 

 before 2008 

 @0025 Multiple BLDG 1 6 "STMbnn" or blank 

 Project Schedule 

 before 2008 

 0050 Decrease in the 2 1 "X" or blank 

 QLFY Basis - Yes Box 

 0060 Decrease in the 2 1 "X" or blank 

 QLFY Basis - No Box 

 *0070 BLDG ID Number - 2(i) 9 AN or "STMbnn" 

 BIN1 

 +0080 BLDG ID Number - 2(ii) 9 AN 

 BIN2 

 +0090 BLDG ID Number - 2(iii) 9 AN 

 BIN3 

 +0100 BLDG ID Number - 2(iv) 9 AN 

 BIN4 

 @0105 CR ATTR to more 3 6 "STMbnn" or blank 

 than one BLDG Sch 

 

Publication 1346 October 1, 2011 Part 2 Page 555 
 FORM 8586 Low-Income Housing Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Current Year Credit 3 12 N 

 before 2008 

 

 0120 LIHC from PARTS/S 4 12 N 

 Corps, Estates 

 before 2008 

 0130 Add Lines 3 and 4 5 12 N 

 0140 Allocated to 6 12 NO ENTRY 

 Beneficiaries 

 0150 Estate and Trust 7 12 NO ENTRY 

 0160 Number of Forms 8 3 N 

 8609-A Attached 

 after 2007 

 @0165 Multiple BLDG 8 6 "STMbnn" or blank 

 Project Schedule 

 after 2007 

 0190 DECR in the QLFY 9 1 "X" or blank 

 Basis - Yes Box 

 0200 DECR in the QLFY 9 1 "X" or blank 

 Basis - No Box 

 *0210 BLDG ID Number - 9(i) 9 AN or "STMbnn" 

 BIN1 

 +0220 BLDG ID Number - 9(ii) 9 AN 

 BIN2 

 +0230 BLDG ID Number - 9(iii) 9 AN 

 BIN3 

 +0240 BLDG ID Number - 9(iv) 9 AN 

 BIN4 

 @0250 CR ATTR to more 10 6 "STMbnn" or blank 

 than one BLDG Sch 

 after 2007 

 0260 Current Year Credit 10 12 N 

 after 2007 

 0270 LIHC after 2007 11 12 N 

 from PARTS/S CORP 

 0280 Add Lines 10 and 11 12 12 N 

Publication 1346 October 1, 2011 Part 2 Page 556 
 FORM 8586 Low-Income Housing Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0360 Allocated to 13 12 NO ENTRY | 

 Beneficiaries of 

 Estate or Trust 

 

 0370 Estate and Trust 14 12 NO ENTRY | 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 557 
 

 FORM 8594 PAGE 1 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0369" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8594bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 N 

 0020 Buyer 1 "X" or blank 

 0030 Seller 1 "X" or blank 

 0040 Name of Other Party I 1 35 AN 

 to Transaction 

 0050 Other Party's I 1 9 N 

 Identification 

 Number 

 0060 Address I 1 35 AN 

 0070 City I 1 22 AN 

 0080 State I 1 2 AN 

 0090 Zip Code I 1 12 N 

 0100 Sale Date I 2 8 YYYYMMDD 

 0110 Total Sales Price I 3 12 N 

 0120 Assets Transferred II 4 12 N 

 Market Value Class I 

 0130 Assets Transferred II 4 12 N 

 Sales Price Class I 

Publication 1346 October 1, 2011 Part 2 Page 558 

 
 FORM 8594 PAGE 1 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0140 Assets Transferred II 4 12 N 

 Market Value Class 

 II 

 

 0150 Assets Transferred II 4 12 N 

 Sales Price Class II 

 0160 Assets Transferred II 4 12 N 

 Market Value Class 

 III 

 0170 Assets Transferred II 4 12 N 

 Sales Price Class 

 III 

 0180 Assets Transferred II 4 12 N 

 Market Value Class 

 IV 

 0190 Assets Transferred II 4 12 N 

 Sales Price Class IV 

 0200 Assets Transferred II 4 12 N 

 Market Value Class V 

 0210 Assets Transferred II 4 12 N 

 Sales Price Class V 

 0220 Assets Transferred II 4 12 N 

 Market Value Class 

 VI & VII 

 0230 Assets Transferred II 4 12 N 

 Sales Price Class 

 VI & VII 

 0240 Total Assets II 4 12 N 

 Transferred Market 

 Value 

 0250 Total Assets II 4 12 N 

 Transferred Sales 

 Price 

 0260 Purchaser/Seller II 5 1 "X" or blank 

 Provide for an 

 Allocation - Yes 

 0270 Purchaser/Seller II 5 1 "X" or blank 

 Provide for an 

 Allocation - No 

Publication 1346 October 1, 2011 Part 2 Page 559 

 
 FORM 8594 PAGE 1 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0280 Are Aggregate Fair II 5 1 "X" or blank 

 Market Values 

 Listed - Yes 

 

 0290 Are Aggregate Fair II 5 1 "X" or blank 

 Market Values 

 Listed - No 

 0300 In Connection with II 6 1 "X" or blank 

 a Purchase - Yes 

 0310 In Connection with II 6 1 "X" or blank 

 a Purchase - No 

 @0315 Attach a Schedule II 6 6 "STMbnn" or blank 

 of Agreement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 560 

 
 FORM 8594 PAGE 2 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0365" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0320 Record ID 6 "FRMbbb" 

 

 0321 Form Number 6 "8594bb" 

 0322 Page Number 5 "PG02b" 

 0323 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0324 Filler 1 blank 

 0325 Form Occurrence 7 N 

 Number 0000001 

 *0330 Supplemental Stmt III 7 12 AN, "STMbnn" or blank 

 Tax Year and Return 

 Form Number 

 0340 Supplemental Stmt III 8 12 N 

 Allocation Sales 

 Price Class I 

 0350 Supplemental Stmt III 8 12 N 

 Increase/Decrease 

 Class I 

 0360 Supplemental Stmt III 8 12 N 

 Redetermined 

 Allocation Class I 

 0370 Supplemental Stmt III 8 12 N 

 Allocation Sales 

 Price Class II 

 0380 Supplemental Stmt III 8 12 N 

 Increase/Decrease 

 Class II 

 0390 Supplemental Stmt III 8 12 N 

 Redetermined 

 Allocation Class II 

 0400 Supplemental Stmt III 8 12 N 

 Allocation Sales 

 Price Class III 

Publication 1346 October 1, 2011 Part 2 Page 561 

 
 FORM 8594 PAGE 2 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0410 Supplemental Stmt III 8 12 N 

 Increase/Decrease 

 Class III 

 

 0420 Supplemental Stmt III 8 12 N 

 Redetermined Class 

 III 

 0430 Supplemental Stmt III 8 12 N 

 Allocation Sales 

 Price Class IV 

 0440 Supplemental Stmt III 8 12 N 

 Increase/Decrease 

 Class IV 

 0450 Supplemental Stmt III 8 12 N 

 Redetermined 

 Allocation Class IV 

 0460 Supplemental Stmt III 8 12 N 

 Allocation Sales 

 Price Class V 

 0470 Supplemental Stmt III 8 12 N 

 Increase/Decrease 

 Class V 

 0480 Supplemental Stmt III 8 12 N 

 Redetermined 

 Allocation Class V 

 0490 Supplemental Stmt III 8 12 N 

 Sales Price Class 

 VI & VII 

 0500 Supplemental Stmt III 8 12 N 

 Incr/Decrease Class 

 VI & VII 

 0510 Supplemental Stmt III 8 12 N 

 Redetermined Class 

 VI & VII 

 0520 Total Assets III 8 12 N 

 Allocation of Sales 

 Price 

 0530 Total Assets III 8 12 N 

 Redetermined 

 Allocation 

Publication 1346 October 1, 2011 Part 2 Page 562 

 
 FORM 8594 PAGE 2 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0540 Reason(s) for III 9 70 AN, "STMbnn" or blank 

 Increase 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 563 

 
 FORM 8606 PAGE 1 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0297" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8606bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0009 Nondeductible IRA 35 AN, Taxpayer's name 

 Name allowable special 

 characters are: space, 

 less-than (<) and hyphen 

 (-) 

 

 0010 SSN of Taxpayer 9 N 

 with IRAs 

 0100 Current Tax Year 1 12 N 

 Nondeductible 

 Contrib. 

 

 0105 IRA Basis for Prior 2 12 N 

 Years 

 0162 Total IRA Value 3 12 N 

 0164 Post Tax Year 4 12 N 

 Contributions 

 0166 Tax Year Net Basis 5 12 N 

 0170 Current Tax Year 6 12 N 

 IRAs plus Rollovers 

 0180 Current TY IRA 7 12 N 

 Distributions 

 0185 Net Amount Converted 8 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 564 
 FORM 8606 PAGE 1 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0190 Tot IRAs, 9 12 N 

 Rollovers, 

 Withdrawals And IRA 

 Value 

 

 0225 Tax Year Basis Ratio 10 6 R 

 0235 Nontaxable Portion 11 12 N 

 of Amt Converted to 

 Roth IRA 

 

 0245 Non Taxable Portion 12 12 N 

 of Withdrawals Not 

 Converted 

 

 0250 Total Non Taxable 13 12 N 

 Portion of 

 Withdrawals 

 

 0260 Total IRA Basis 14 12 N 

 0275 Taxable Amount 15 12 N 

 0280 Total IRA 16 12 N 

 Conversion Amount 

 0290 IRA Basis 17 12 N 

 0300 Taxable IRA 18 12 N | 

 Conversion Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 565 

 
 FORM 8606 PAGE 2 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0403" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0330 Record ID 6 "FRMbbb" 

 

 0331 Form Number 6 "8606bb" 

 0332 Page Number 5 "PG02b" 

 0333 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0334 Filler 1 blank 

 0335 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 --| 

 --| 

 0355 TY Roth IRA 19 12 N | 

 Withdrawals Not 

 including Rollovers 

 

 --| 

 0361 Qualified First- 20 12 N | 

 Time Homebuyer 

 Expenses 

 

 --| 

 0370 Subtract Line 20 21 12 N | 

 from Line 19 

 

 --| 

 0376 Roth IRA 22 12 N | 

 Contributions Basis 

 

 --| 

 0381 Subtract Line 22 23 12 N | 

 from Line 21 

 

 0385 Basis in 24 12 N | 

 Conversions from 

 QRP to a Roth IRA 

 

 --| 

 --| 

 --| 

 --| 

 

Publication 1346 October 1, 2011 Part 2 Page 566 
 FORM 8606 PAGE 2 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0510 Subtract Line 24 25 12 N | 

 from Line 23 

 

 0515 Total of Lines 26 12 N | 

 Specified from PY 

 Form 8606 

 

 0520 Smaller of Line 23 27 12 N | 

 or Line 24 

 0525 Portion of Line 24 28 12 N or blank | 

 Converted before 

 Prior TY 

 

 0530 Subtract Line 28 29 12 N | 

 from Line 27 

 0535 Amount from PY Form 30 12 N or blank | 

 8606 Line 33 

 0540 Subtract Line 30 31 12 N | 

 from Line 26 

 0542 Smaller of Line 29 32 12 N | 

 or Line 31 

 0544 Total of Specified 33 12 N | 

 Lines from PY Form 

 8606 

 

 0546 Add Lines 32 and 33 34 12 N | 

 0548 Smaller of Line 31 35 12 N | 

 or Line 34 

 0550 Taxable Amount 36 12 N 

 0560 Add Lines 30 and 35 37 12 N | 

 0570 Amount Subject to 38 12 N | 

 Tax Next TY 

 0580 Amount from TY Box 39 12 N | 

 10 Form 1099-R 

 

Publication 1346 October 1, 2011 Part 2 Page 567 
 FORM 8606 PAGE 2 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0590 Total of Lines 40 12 N | 

 Specified from PY 

 Form 8606 

 

 0600 Amount from PY Line 41 12 N or blank | 

 3 DRAIA Roth 

 Worksheet F8606 

 

 0610 Subtract Line 41 42 12 N | 

 from Line 40 

 0620 Smaller of Line 39 43 12 N | 

 or Line 42 

 0630 Amount from Line 44 12 N | 

 25a of PY Form 8606 

 0640 Add Lines 43 and 44 45 12 N | 

 0650 Taxable Amount 46 12 N | 

 Certain 

 Distributions 

 

 0660 Add Lines 41 and 45 47 12 N | 

 0670 Amount Subject to 48 12 N | 

 Tax Next TY 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 568 

 
 FORM 8609-A Annual Statement for Low-Income Housing 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0267" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8609Ab" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 Identifying Number 9 NO ENTRY 

 0020 Building A 9 AN 

 Identification 

 Number (BIN) 

 0030 New or Existing B 1 "X" or blank 

 Building Box 

 0040 Rehabilitation B 1 "X" or blank 

 Expenditures Box 

 0050 Have Form 8609 - Yes C 1 "X" or blank 

 0060 Have Form 8609 - No C 1 "X" or blank 

 0070 Building Qualified D 1 "X" or blank 

 Low-Income - Yes 

 0080 Building Qualified D 1 "X" or blank 

 Low-Income - No 

 0090 Decrease in E 1 "X" or blank 

 Qualified Basis - 

 Yes 

 0100 Decrease in E 1 "X" or blank 

 Qualified Basis - No 

 0200 Eligible Basis of 1 12 N 

 Building 

Publication 1346 October 1, 2011 Part 2 Page 569 

 
 FORM 8609-A Annual Statement for Low-Income Housing 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0210 Low-Income Portion 2 6 R 

 

 0220 Qualified Basis of 3 12 N 

 Low-Income Building 

 0230 Part-Year Adjustment 4 12 N 

 0240 Credit Percentage 5 6 R 

 0250 Qualified Basis or 6 12 N 

 Adjustment x Percent 

 0260 Additions to 7 12 N 

 Qualified Basis 

 0270 Part-Year Adjustment 8 12 N 

 0280 Credit Percentage 2 9 6 R 

 0290 Additions or Part- 10 12 N 

 Year Adjust x 

 Percent 2 

 0300 Section 42(f)(3)(B) 11 12 N 

 Modification 

 0310 Sum of Previous Two 12 12 N 

 Lines 

 0320 Credit before 13 12 N 

 Reduction 

 0330 Disallowed Credit 14 12 N 

 0340 Credit for Building 15 12 N 

 for Tax Year 

 0350 Taxpayer's Share of 16 12 N 

 Credit 

 0360 Adjustments 17 12 N 

 0370 Taxpayer's Credit 18 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 570 

 
 FORM 8611 RECAPTURE OF LOW-INCOME HOUSING CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0435" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8611bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N 

 Identification (Primary SSN) 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Identifying Number 9 NO ENTRY 

 0020 Address of Building C 35 AN 

 0030 City of Building C 22 AN 

 0040 State of Building C 2 AN 

 0050 Zip Code of Building C 12 N or nnnnnbbbbbbb or 

 nnnnnnnnnbbb 

 0060 Building D 9 AN 

 Identification 

 Number 

 0070 Date Placed in E 8 YYYYMMDD 

 Service 

 0080 Issuer's Name F(1) 35 AN 

 0090 Date of Issue F(2) 8 YYYYMMDD or blank 

 0100 Name of Issue F(3) 35 AN 

 0110 CUSIP Number F(4) 9 Values: A-Z and/or 0-9 

 or all blank cannot be 

 all zeros 

 0120 Total Credits 1 12 N 

 Reported on Form 

 8586 in Prior Yrs 

Publication 1346 October 1, 2011 Part 2 Page 571 

 
 FORM 8611 RECAPTURE OF LOW-INCOME HOUSING CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Credits included on 2 12 N 

 Line 1 

 

 0140 Credits Subject to 3 12 N 

 Recapture 

 0150 Credit Recapture 4 6 R 

 Percentage 

 0160 Accelerated Portion 5 12 N 

 of Credit 

 0170 Percentage 6 6 R 

 Decreased in 

 Qualified Basis 

 0180 Amount of 7 12 N 

 Accelerated Portion 

 Recaptured 

 0190 Recapture Amount 8 12 N 

 from Flow Through 

 Entity 

 0200 Accelerated Portion 9 12 N 

 of the Unused Credit 

 0210 Net Recapture 10 12 N 

 0215 Line 11 Literal 11 16 "SECTIONb42(J)(5)" 

 0220 Interest on Line 10 11 12 N 

 Recapture Amount 

 0230 Total Amount 12 12 N 

 Subject to Recapture 

 0240 Unused Credits 13 12 N 

 0250 Recapture Tax 14 12 N 

 0260 Carryforward of Low- 15 12 N 

 Income Housing 

 Credit 

 0270 Interest on 16 12 NO ENTRY 

 Accelerated Portion 

 Recapture Amt 

 0280 Total Recapture 17 12 NO ENTRY 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 572 

 
 FORM 8615 Tax for Certain Children Who Have 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0389" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8615bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Child Name 35 AN Child's name allowable 

 special characters are: 

 space, less-than (<), 

 hyphen (-) and ampersand 

 (&) 

 

 0020 Child SSN 9 N 

 0040 Parent Name A 35 A 

 0045 Parent Name Control A 4 First 4 significant 

 characters of parent's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0050 Parent SSN B 9 N 

 0055 FSC Estimated C 9 "ESTIMATED" or blank 

 Literal 

 0060 Parent Filing Status C 1 Values 1 to 5 

 0070 Gross Unearned 1 12 N 

 Income 

 0080 Deductions 2 12 N 

Publication 1346 October 1, 2011 Part 2 Page 573 

 
 FORM 8615 Tax for Certain Children Who Have 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Child Unearned 3 12 N 

 Income Adjusted 

 

 0100 Child Taxable Income 4 12 N 

 0110 Child Net 5 12 N 

 Investment Income 

 0115 Parent Taxable 6 9 "ESTIMATED" or blank 

 Income Estimated 

 Literal 

 0120 Parent Taxable 6 12 N 

 Income 

 0128 Other Unearned 7 9 "ESTIMATED" or blank 

 Income Estimated 

 Literal 

 0130 Other Children 7 12 N 

 Unearned Income 

 0140 Combined Income 8 12 N 

 0143 Parent Schedule D 9 1 "X" or blank 

 Ind. 

 0160 Tax at Parent Tax 9 12 N 

 Rate 

 0163 Parent Schedule D 10 1 "X" or blank 

 Ind. 

 0180 Parent Tax 10 12 N 

 0190 Adjusted Tax 11 12 N 

 0200 Combined Children 12a 12 N 

 Investment Income 

 0210 Child Tentative Tax 12b 6 R 

 Pct. 

 0220 Child Tentative Tax 13 12 N 

 0230 Child Taxable 14 12 N 

 Unearned Income 

 0233 Child Schedule D 15 1 "X" or blank 

 Ind. 

Publication 1346 October 1, 2011 Part 2 Page 574 

 
 FORM 8615 Tax for Certain Children Who Have 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Unearned Income Tax 15 12 N 

 at Child Rate 

 

 0260 Child Tentative 16 12 N 

 Investment Tax 

 0270 Child Schedule D 17 1 "X" or blank 

 Ind. 

 0280 Child Income Tax 17 12 N 

 0290 Form 8615 Tax 18 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 575 

 
 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0569" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8621bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Name of Shareholder 35 AN 

 0020 Identifying Number 9 N 

 0030 Address 35 AN 

 0040 City 22 AN 

 0050 State 2 AN 

 0060 Zip Code 12 N (Left-Justified) 

 0065 Country 35 AN 

 0070 Shareholder's Tax 8 N (YYYYMMDD) 

 Year Beginning 

 0080 Shareholder's Tax 8 N (YYYYMMDD) 

 Year Ending 

 0090 Type Of Shareholder 1 "X" or blank 

 (Individual) 

 0100 Type Of Shareholder 1 "X" or blank 

 (Corporation) 

 0110 Type Of Shareholder 1 "X" or blank 

 (Partnership) 

 0120 Type Of Shareholder 1 "X" or blank 

 (S Corporation) 

 

Publication 1346 October 1, 2011 Part 2 Page 576 
 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Type Of Shareholder 1 "X" or blank 

 (Nongrantor Trust) 

 

 0140 Type Of Shareholder 1 "X" or blank 

 (Estate) 

 0150 Name of PFIC or QEF 35 AN 

 0160 Address 35 AN 

 0170 City 22 AN 

 0180 State 2 AN 

 0190 Zip Code 12 N (Left-Justified) 

 0195 Country 35 AN 

 0200 Employer 9 N or blank 

 Identification 

 Number, If Any 

 0210 Tax Year Of Company 8 YYYYMMDD 

 Or Fund: Tax Year 

 Beginning 

 0220 Tax Year Of Company 8 YYYYMMDD 

 Or Fund: Tax Year 

 Ending 

 0230 Election To Treat I A 1 "X" or blank 

 PFIC As QEF 

 0240 Elect to Recognize I B 1 "X" or blank 

 Gain on Sale 

 Interest in PFIC 

 0250 Elect to Treat Post I C 1 "X" or blank 

 1986 Earnings & 

 Profits 

 @0255 Attach Statement I 6 "STMbnn" or blank 

 For Post 1986 

 Earnings & Profits 

 0260 Election To Extend I D 1 "X" or blank 

 Time For Payment Of 

 Tax 

 0270 Election To I E 1 "X" or blank 

 Recognize Gain On 

 Sale of PFIC 

 

Publication 1346 October 1, 2011 Part 2 Page 577 
 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0280 Election To Mark-to- I F 1 "X" or blank 

 market PFIC Stock 

 

 0283 Deemed Dividend 1G 1 "X" or blank | 

 Election Section 

 1297(e) PFIC 

 0286 Deemed Dividend 1H 1 "X" or blank | 

 Election Former PFIC 

 0290 Pro Rata Share Of II1a 12 N 

 The Ordinary 

 Earnings Of The QEF 

 0300 Portion Of Line 1a II1b 12 N 

 0310 Subtract Line 1b II 1c 12 N 

 From Line 1a 

 0320 Pro Rata Share Of II2a 12 N 

 Total Net Capital 

 Gain Of QEF 

 0330 Portion Of Line 2a II 2b 12 N 

 0340 Subtract Line 2b II2c 12 N 

 From Line 2a 

 0350 Add Lines 1c And 2c II3a 12 N 

 0360 Tot Amt Of Cash & II3b 12 N 

 FMV Of Other 

 Property Distrib. 

 @0365 Attach Attachment II 6 "STMbnn" or blank 

 0370 Enter Portion Of II3c 12 N 

 Line 3a 

 0380 Add Lines 3b And 3c II3d 12 N 

 0390 Subtract Line 3d II3e 12 N 

 From Line 3a 

 0400 Total Taxable II4a 12 N 

 Income For The Tax 

 Year 

 0410 Tot Tax Without II4b 12 N 

 Regard To Amount On 

 Line 3e 

 

Publication 1346 October 1, 2011 Part 2 Page 578 
 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0420 Subtract Line 4b II4c 12 N 

 From Line 4a 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 579 
 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0313" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0440 Record ID 6 "FRMbbb" 

 

 0441 Form Number 6 "8621bb" 

 0442 Page Number 5 "PG02b" 

 0443 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0444 Filler 1 Blank 

 0445 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0450 Fair Market Value III5a 12 N | 

 Of PFIC Stock At 

 End Of Tax Year 

 0460 Adjusted Basis In III5b 12 N | 

 Stock At End Of Tax 

 Year 

 0470 Excess - Subtract III5c 12 N | 

 Line 5b From Line 5a 

 0480 Any Unreversed III6 12 N | 

 Inclusions 

 0490 Enter Loss from III7 12 N | 

 Line 5c to Extent 

 of Line 6 

 0491 FMV of Stock on III8a 12 N | 

 Date of Sale or 

 Disposition 

 0492 Adj Basis of Stock III8b 12 N | 

 on Date of Sale or 

 Disposition 

 0493 Excess - Subtract III8c 12 N | 

 Line 8b from Line 8a 

 0494 Any Unreversed III9a 12 N | 

 Inclusions 

Publication 1346 October 1, 2011 Part 2 Page 580 
 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0495 Enter Loss from III9b 12 N | 

 Line 8c to Extent 

 of Line 9a 

 

 0496 Amount of Loss from III9c 12 N | 

 Line 8c that 

 Exceeds Line 9a 

 0500 Tot Distributions IV10a 12 N 

 From PFIC During 

 Current TY 

 0510 Total IV10b 12 N 

 Distributions, 

 Reduced 

 0520 Divide Line 10b By 3 IV10c 12 N 

 0530 Multiply Line 10c IV10d 12 N 

 By 125% 

 0540 Subtract Line 10d IV10e 12 N 

 From Line 10a 

 0550 Enter Gain (Loss) IV10f 12 N 

 Of Stock Of A Sec. 

 1291 Fund 

 @0555 Attach Statement IV11a 6 "STMbnn" or blank 

 For Each 

 Distribution/ 

 Disposition 

 

 0560 Amounts In Line 12a IV11b 12 N 

 Allocable To The 

 Current TY 

 0570 Aggregate Increases IV11c 12 N 

 In Tax 

 0580 Foreign Tax Credit IV11d 12 N 

 0590 Subtract Line 11d IV11e 12 N 

 From Line 11c 

 0600 Interest On Each IV11f 12 N 

 Net Increase 

 --| 

 --| 

 --| 

Publication 1346 October 1, 2011 Part 2 Page 581 
 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

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Publication 1346 October 1, 2011 Part 2 Page 582 
 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 583 
 FORM 8621 PAGE 3 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0883" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0602 Record ID 6 "FRMbbb" 

 

 0603 Form Number 6 "8621bb" 

 0604 Page Number 5 "PG03b" 

 0605 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0606 Filler 1 blank 

 0607 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0610 Tax Year Of V1(i) 8 YYYYMMDD 

 Outstanding Election 

 0620 Undistributed V2(i) 12 N 

 Earnings 

 0630 Deferred Tax V3(i) 12 N 

 0640 Interest Accrued On V4(i) 12 N 

 Deferred Tax 

 0650 Event Terminating V5(i) 35 AN 

 Election 

 0660 Earnings Distributed V6(i) 12 N 

 0670 Deferred Tax Due V7(i) 12 N 

 0680 Accrued Interest Due V8(i) 12 N 

 0690 Portion Of Deferred V9(i) 12 N or blank 

 Tax Outstanding 

 0700 Interest Accrued V10(i) 12 N or blank 

 After Partial 

 Termination 

 0710 Tax Year Of V1(ii) 8 YYYYMMDD or blank 

 Outstanding Election 

Publication 1346 October 1, 2011 Part 2 Page 584 

 
 FORM 8621 PAGE 3 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0720 Undistributed V2(ii) 12 N or blank 

 Earnings 

 

 0730 Deferred Tax V3(ii) 12 N or blank 

 0740 Interest Accrued On V4(ii) 12 N or blank 

 Deferred Tax 

 0750 Event Terminating V5(ii) 35 AN or blank 

 Election 

 0760 Earnings Distributed V6(ii) 12 N or blank 

 0770 Deferred Tax Due V7(ii) 12 N or blank 

 0780 Accrued Interest Due V8(ii) 12 N or blank 

 0790 Portion Of Deferred V9(ii) 12 N or blank 

 Tax Outstanding 

 0800 Interest Accrued V10(ii) 12 N or blank 

 After Partial 

 Termination 

 0810 Tax Year Of V1(iii) 8 YYYYMMDD or blank 

 Outstanding Election 

 0820 Undistributed V2(iii) 12 N or blank 

 Earnings 

 0830 Deferred Tax V3(iii) 12 N or blank 

 0840 Interest Accrued On V4(iii) 12 N or blank 

 Deferred Tax 

 0850 Event Terminating V5(iii) 35 AN or blank 

 Election 

 0860 Earnings Distributed V6(iii) 12 N or blank 

 0870 Deferred Tax Due V7(iii) 12 N or blank 

 0880 Accrued Interest Due V8(iii) 12 N or blank 

 0890 Portion Of Deferred V9(iii) 12 N or blank 

 Tax Outstanding 

 0900 Interest Accrued V10(iii) 12 N or blank 

 After Partial 

 Termination 

Publication 1346 October 1, 2011 Part 2 Page 585 
 FORM 8621 PAGE 3 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0910 Tax Year Of V1(iv) 8 YYYYMMDD or blank 

 Outstanding Election 

 

 0920 Undistributed V2(iv) 12 N or blank 

 Earnings 

 0930 Deferred Tax V3(iv) 12 N or blank 

 0940 Interest Accrued On V4(iv) 12 N or blank 

 Deferred Tax 

 0950 Event Terminating V5(iv) 35 AN or blank 

 Election 

 0960 Earnings Distributed V6(iv) 12 N or blank 

 0970 Deferred Tax Due V7(iv) 12 N or blank 

 0980 Accrued Interest Due V8(iv) 12 N or blank 

 0990 Portion Of Deferred V9(iv) 12 N or blank 

 Tax Outstanding 

 1000 Interest Accrued V10(iv) 12 N or blank 

 After Partial 

 Termination 

 1010 Tax Year Of V1(v) 8 YYYYMMDD or blank 

 Outstanding Election 

 1020 Undistributed V2(v) 12 N or blank 

 Earnings 

 1030 Deferred Tax V3(v) 12 N or blank 

 1040 Interest Accrued On V4(v) 12 N or blank 

 Deferred Tax 

 1050 Event Terminating V5(v) 35 AN or blank 

 Election 

 1060 Earnings Distributed V6(v) 12 N or blank 

 1070 Deferred Tax Due V7(v) 12 N or blank 

 1080 Accrued Interest Due V8(v) 12 N or blank 

 1090 Portion Of Deferred V9(v) 12 N or blank 

 Tax Outstanding 

Publication 1346 October 1, 2011 Part 2 Page 586 
 FORM 8621 PAGE 3 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1100 Interest Accrued V10(v) 12 N or blank 

 After Partial 

 Termination 

 

 1110 Tax Year Of V1(vi) 8 YYYYMMDD or blank 

 Outstanding Election 

 1120 Undistributed V2(vi) 12 N or blank 

 Earnings 

 1130 Deferred Tax V3(vi) 12 N or blank 

 1140 Interest Accrued On V4(vi) 12 N or blank 

 Deferred Tax 

 1150 Event Terminating V5(vi) 35 AN or blank 

 Election 

 1160 Earnings Distributed V6(vi) 12 N or blank 

 1170 Deferred Tax Due V7(vi) 12 N or blank 

 1180 Accrued Interest Due V8(vi) 12 N or blank 

 1190 Portion Of Deferred V9(vi) 12 N or blank 

 Tax Outstanding 

 1200 Interest Accrued V10(vi) 12 N or blank 

 After Partial 

 Termination 

 @1210 Attach Statement V 6 "STMbnn" or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 587 

 

 
 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0617" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8689bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0120 Wages, Salaries, 1 12 N 

 Tips 

 0130 Taxable Interest 2 12 N 

 0140 Ordinary Dividends 3 12 N 

 0150 Taxable Refunds, 4 12 N 

 Credits, or Offsets 

 of Local Tax 

 0160 Alimony Received 5 12 N 

 0170 Business Income or 6 12 N 

 Loss 

 0180 Capital Gain or Loss 7 12 N 

 0190 Other Gains or 8 12 N 

 Losses 

 0200 IRA Distributions 9 12 N 

 (Taxable Amount) 

 0210 Pensions And 10 12 N 

 Annuities (Taxable 

 Amount) 

 0220 Rental Real Estate, 11 12 N 

 Royalties , 

 Partnerships, etc. 

 

Publication 1346 October 1, 2011 Part 2 Page 588 

 

 
 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Farm Income or Loss 12 12 N 

 

 0240 Unemployment 13 12 N 

 Compensation 

 0250 Social Security 14 12 N 

 Benefits (Taxable 

 Amount) 

 *0260 Other Income List 15 20 AN, "STMbnn" or blank 

 Statement 

 +0270 Other Income Total 15 12 N 

 Amount 

 0280 Total Income 16 12 N 

 0290 Educator Expenses 17 12 N || 

 0300 Business Expenses 18 12 N 

 Reservists and 

 Others 

 0310 Health Savings 19 12 N 

 Account Deduction 

 0320 Moving Expenses 20 12 N 

 0330 One-Half of Self- 21 12 N 

 Employment Tax 

 0340 Self-Employed SEP/ 22 12 N 

 SIMPLE & Qualified 

 Plans 

 0350 Self-Employed 23 12 N 

 Health Insurance 

 Deduction 

 0360 Penalty on Early 24 12 N 

 Withdrawal of 

 Savings 

 0370 IRA Deduction 25 12 N 

 0380 Student Loan 26 12 N 

 Interest Deduction 

 0390 Tuition and Fees 27 12 N || 

 Deduction 

 

Publication 1346 October 1, 2011 Part 2 Page 589 

 
 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0400 Other Adjustments 20 AN, "STMbnn" or blank, 

 List Statement Allowable special 

 characters are 

 hyphen, parentheses 

 

 +0410 Other Adjustments 12 N 

 Total Amount 

 0420 Total Adjustments 28 12 N 

 0430 Adjusted Gross 29 12 N 

 Income 

 0440 Total Tax from Form 30 12 N 

 1040 

 0450 Adjustment to Total 31 12 N 

 Tax Amount 

 0460 Adjusted Total Tax 32 12 N 

 Amount 

 0470 Adjusted Gross 33 12 N 

 Income from Form 

 1040 

 0480 Divide Line 29 by 34 6 R 

 Line 33 

 0490 Tax Allocated to 35 12 N 

 The Virgin Islands 

 0500 VI Tax Withheld 36 12 N 

 0510 ES Payments 37 12 N 

 0520 Form 4868 Amount 38 12 N 

 0530 Total Payments 39 12 N 

 0540 Smaller of 40 12 N 

 Allocated Tax or 

 Total Payments 

 0550 Overpaid to Virgin 41 12 N 

 Islands 

 0560 Refund 42 12 N 

 0570 Applied to ES Tax 43 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 590 

 

 
 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0580 Amount Owed to 44 12 N 

 Virgin Islands 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 591 

 
 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0517" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8697bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N 

 Identification (Primary SSN) 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0010 Filing Year 8 DT or blank 

 Beginning 

 0020 Filing Year Ending 8 DT or blank 

 0080 Identifying Number A 9 N 

 0090 Type of Taxpayer: B 1 "X" or blank 

 Corporation 

 0100 Type of Taxpayer: B 1 "X" or blank 

 Individual 

 0110 Type of Taxpayer: B 1 "X" or blank 

 Estate or Trust 

 0120 Type of Taxpayer: S B 1 "X" OR BLANK 

 Corporation 

 0130 Type of Taxpayer: B 1 "X" or blank 

 Partnership 

 0140 Name of Entity C 35 AN or blank | 

 @0145 Schedule of C 6 "STMbnn" or blank 

 Additional Entity(s) 

 0150 Employer C 9 N 

 Identification 

 Number of Entity 

 

Publication 1346 October 1, 2011 Part 2 Page 592 
 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0155 Employer Name C 4 First 4 significant 

 Control characters of employer's 

 name, no leading or 

 embedded spaces, 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may 

 be present only as last 

 two positions 

 

 0160 Filing Year Ended Part I 6 DT | 

 0170 Taxable Income/Loss Part I 1 12 N | 

 for Prior Year(s) 

 0180 Adjustment to Income Part I 2 12 N | 

 @0185 REG-Schedule of Part I 2 6 "STMbnn" or blank | 

 Separate Contracts 

 0187 Statement Reference Part I 2 6 NO ENTRY | 

 - BMF Use Only 

 0190 Adjusted Taxable Part I 3 12 N | 

 Income for Look- 

 Back Purposes 

 

 0200 Income Tax Part I 4 12 N | 

 Liability on Line 3 

 Amount 

 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0250 Redetermination- Part I 1a 6 DT or blank | 

 Year Ended - 1 

 

 0260 Taxable Income/Loss Part I 1a 12 N or blank | 

 for Prior Year(s) - 

 1 

 

 0270 Adjustment to Part I 2a 12 N or blank | 

 Income - 1 

 @0275 REG-Schedule of Part I 2a 6 "STMbnn" or blank | 

 Separate Contracts - 

 1 

 

Publication 1346 October 1, 2011 Part 2 Page 593 
 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0277 Statement Reference Part I 2a 6 Blank | 

 - BMF Use Only 

 

 0280 Adjusted Taxable Part I 3a 12 N or blank | 

 Income for Look- 

 Back Purposes - 1 

 

 0290 Income Tax Part I 4a 12 N or blank | 

 Liability on Line 

 3a Amount - 1 

 

 0300 Income Tax Part I 5a 12 N or blank | 

 Liability on Prior 

 Year(s) Return - 1 

 

 0310 REG-Increase/ Part I 6a 12 N or blank | 

 Decrease in Prior 

 Year(s) Tax - 1 

 

 0320 REG-Interest Due on Part I 7a 12 N or blank | 

 Increase - 1 

 @0325 Explain Interest Part I 7a 6 "STMbnn" or blank | 

 Comp Line 7 - 1 

 0330 REG-Interest to be Part I 8a 12 N or blank | 

 Refunded on 

 Decrease - 1 

 

 @0335 Explain Interest Part I 8a 6 "STMbnn" or blank | 

 Comp Line 8 - 1 

 0340 Redetermination- Part I b 6 DT or blank | 

 Year Ended - 2 

 0350 Taxable Income/Loss Part I 1b 12 N or blank | 

 for Prior Year(s) - 

 2 

 

 0360 Adjustment to Part I 2b 12 N or blank | 

 Income - 2 

 @0365 REG-Schedule of Part I 2b 6 "STMbnn" or blank | 

 Separate Contracts - 

 2 

 

 0367 Statement Reference Part I 2b 6 NO ENTRY | 

 - BMF Use Only 

 0370 Adjusted Taxable Part I 3b 12 N or blank | 

 Income for Look- 

 Back Purposes - 2 

 

Publication 1346 October 1, 2011 Part 2 Page 594 
 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0380 Income Tax Part I 4b 12 N or blank | 

 Liability on Line 

 3b Amount - 2 

 

 0390 Income Tax Part I 5b 12 N or blank | 

 Liability on Prior 

 Year(s) Return - 2 

 

 0400 REG-Increase/ Part I 6b 12 N or blank | 

 Decrease in Prior 

 Year(s) Tax - 2 

 

 0410 REG-Interest Due on Part I 7b 12 N or blank | 

 Increase - 2 

 @0415 Explain Interest Part I 7b 6 "STMbnn" or blank | 

 Comp Line 7 - 2 

 0420 REG-Interest to be Part I 8b 12 N or blank | 

 Refunded on 

 Decrease - 2 

 

 @0425 Explain Interest Part I 8b 6 "STMbnn" or blank | 

 Comp Line 8 - 2 

 0426 Adjustment to Part I 2c 12 N | 

 Income - 3 

 @0427 Reg - Schedule of Part I 2c 6 "STMbnn" or blank | 

 Separate Contracts - 

 3 

 

 @0428 Statement Reference Part I 2c 6 NO ENTRY | 

 - BMF Use Only - 3 

 0430 REG-Interest Due on Part I 7c 12 N or blank | 

 Increase-Totals 

 0440 REG-Interest to be Part I 8c 12 N or blank | 

 Refunded on 

 Decrease-Totals 

 

 0450 REG-Net Amount of Part I 9c 12 NO ENTRY | 

 Interest to be 

 Refunded 

 

 0460 REG-Net Amount of Part I 10c 12 N 

 Interest You Owe 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 595 
 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0487" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0480 Record ID 6 "FRMbbb" 

 

 0481 Form Number 6 "8697bb" 

 0482 Page Number 5 "PG02b" 

 0483 Taxpayer 9 N 

 Identification (Primary SSN) 

 Number 

 0484 Filler 1 blank 

 0485 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0500 SMI-Year Ended-1 Part II a 6 DT 

 0510 Adjustment to Part II 1a 12 N 

 Regular Taxable 

 Income-1 

 @0515 SMI-Schedule of Part II 1a 6 "STMbnn" or blank 

 Separate Contracts - 

 1 

 0517 Statement Reference Part II 1a 6 Blank 

 - BMF Use Only 

 0520 Increase/Decrease Part II 2a 12 N 

 in Prior Year(s) 

 Regular Tax-1 

 0530 Adjustment to Part II 3a 12 N 

 Alternative Minimum 

 Taxable Income-1 

 @0535 SMI-Schedule of Part II 3a 6 "STMbnn" or blank 

 Separate Contracts 

 (AMT)-1 

 0540 Increase/Decrease Part II 4a 12 N 

 in AMT for Prior 

 Year(s)-1 

 0550 Greater of Line 2a Part II 5a 12 N 

 or Line 4a-1 

Publication 1346 October 1, 2011 Part 2 Page 596 

 
 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0560 Overpayment Ceiling- Part II 6a 12 N 

 1 

 

 0570 SMI-Increase/ Part II 7a 12 N 

 Decrease in Prior 

 Year(s) Tax-1 

 0580 SMI-Interest Due on Part II 8a 12 N 

 Increase-1 

 0590 SMI-Interest to be Part II 9a 12 N 

 Refunded on 

 Decrease-1 

 0600 SMI-Year Ended-2 Part II b 6 DT or blank 

 0610 Adjustment to Part II 1b 12 N or blank 

 Regular Taxable 

 Income-2 

 @0615 SMI-Schedule of Part II 1b 6 "STMbnn" or blank 

 Separate Contracts-2 

 0617 Statement Reference Part II 1b 6 Blank 

 - BMF Use Only 

 0620 Increase/Decrease Part II 2b 12 N or blank 

 in Prior Year(s) 

 Regular Tax-2 

 0630 Adjustment to Part II 3b 12 N or blank 

 Alternative Minimum 

 Taxable Income-2 

 @0635 SMI-Schedule of Part II 3b 6 "STMbnn" or blank 

 Separate Contracts 

 (AMT)-2 

 0640 Increase/Decrease Part II 4b 12 N or blank 

 in AMT for Prior 

 Year(s)-2 

 0650 Greater of Line 2b Part II 5b 12 N or blank 

 or Line 4b-2 

 0660 Overpayment Ceiling- Part II 6b 12 N or blank 

 2 

 0670 SMI-Increase/ Part II 7b 12 N or blank 

 Decrease in Prior 

 Year(s) Tax-2 

Publication 1346 October 1, 2011 Part 2 Page 597 

 
 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0680 SMI-Interest Due on Part II 8b 12 N or blank 

 Increase-2 

 

 0690 SMI-Interest to be Part II 9b 12 N or blank 

 Refunded on 

 Decrease-2 

 0700 SMI-Year Ended-3 Part II c 6 DT or blank 

 0710 Adjustment to Part II 1c 12 N or blank 

 Regular Taxable 

 Income-3 

 @0715 SMI-Schedule of Part II 1c 6 "STMbnn" or blank 

 Separate Contracts-3 

 0717 Statement Reference Part II 1c 6 Blank 

 - BMF Use Only 

 0720 Increase/Decrease Part II 2c 12 N or blank 

 in Prior Year(s) 

 Regular Tax-3 

 0730 Adjustment to Part II 3c 12 N or blank 

 Alternative Minimum 

 Taxable Income-3 

 @0735 SMI-Schedule of Part II 3c 6 "STMbnn" or blank 

 Separate Contracts 

 (AMT)-3 

 0740 Increase/Decrease Part II 4c 12 N or blank 

 in AMT for Prior 

 Year(s)-3 

 0750 Greater of Line 2c Part II 5c 12 N or blank 

 or Line 4c-3 

 0760 Overpayment Ceiling- Part II 6c 12 N or blank 

 3 

 0770 SMI-Increase/ Part II 7c 12 N or blank 

 Decrease in Prior 

 Year(s) Tax-3 

 0780 SMI-Interest Due on Part II 8c 12 N or blank 

 Increase-3 

 0790 SMI-Interest to be Part II 9c 12 N or blank 

 Refunded on 

 Decrease-3 

Publication 1346 October 1, 2011 Part 2 Page 598 

 
 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0800 SMI-Interest Due On Part II 8d 12 N or blank 

 Increase-Totals 

 

 0810 SMI-Interest to be Part II 9d 12 N or blank 

 Refunded on 

 Decrease-Totals 

 0820 SMI-Net Amount of Part II 10 12 NO ENTRY 

 Interest to be 

 Refunded 

 0830 SMI-Net Amount of Part II 11 12 N or blank 

 Interest You Owe 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 599 

 
 FORM 8801 PAGE 1 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0232" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8801bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Reserved 9 Blank 

 0020 Net Minimum Tax 1 12 N 

 Taxable Income 

 (Loss) 

 0030 Net Minimum Tax 2 12 N 

 Adjustments 

 0040 Minimum Tax Credit 3 12 N 

 Net Operating Loss 

 Deduction 

 0050 Combine Lines 1, 2, 4 12 N 

 and 3 

 0060 Net Minimum Tax 5 12 N 

 Exemption Amount 

 0070 Net Minimum Tax 6 12 N 

 Phase-Out 

 0080 Line 4 Minus Line 6 7 12 N 

 0090 Multiply Line 7 by 8 12 N 

 25% (.25) 

 0100 Line 5 Minus Line 8 9 12 N 

 0110 Line 4 Minus Line 9 10 12 N 

Publication 1346 October 1, 2011 Part 2 Page 600 

 
 FORM 8801 PAGE 1 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Multiply Line 10 by 11 12 N 

 26% or by 28% 

 

 0130 Minimum Tax Foreign 12 12 N 

 Tax Credit on 

 Exclusion Items 

 0140 Tentative Minimum 13 12 N 

 Tax on Exclusion 

 Items 

 0150 Applicable Return 14 12 N 

 Tax 

 0160 Net Minimum Tax on 15 12 N 

 Exclusion Items 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 601 

 
 FORM 8801 PAGE 2 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0203" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0162 Record ID 6 "FRMbbb" 

 

 0163 Form Number 6 "8801bb" 

 0164 Page Number 5 "PG02b" 

 0165 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0166 Filler 1 blank 

 0167 Form Occurrence 7 N 

 Number 0000001 

 0170 Alternative Minimum 16 12 N 

 Tax 

 0180 Net Minimum Tax on 17 12 N 

 Exclusion Items 

 0190 Net Alternative 18 12 N 

 Minimum Tax 

 0200 Previous Year 19 12 N 

 Credit Carryforward 

 0210 Total of PY 20 12 N 

 Unallowed Vehicle 

 Credits 

 0220 Total Tax Credits 21 12 N 

 --| 

 --| 

 0230 CY Regular Tax 22 12 N | 

 Liability Minus 

 Allowable Credit 

 

 0240 Tentative Minimum 23 12 N | 

 Tax 

 0250 Net Regular Income 24 12 N | 

 Tax Liability 

 0260 Current Year 25 12 N | 

 Nonrefundable Credit 

Publication 1346 October 1, 2011 Part 2 Page 602 

 
 FORM 8801 PAGE 2 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0265 Min Tax Cr CF No Box 26 1 "X" or blank | 

 

 0268 Min Tax Cr CF Yes 26 1 "X" or blank | 

 Box 

 0271 Amount of C/F 26 12 N | 

 0275 Current Yr 27 1 "X" or blank | 

 Refundable Cr No Box 

 0278 Current Yr 27 1 "X" or blank | 

 Refundable Cr Yes 

 Box 

 0279 Current Year 27 12 N | 

 Refundable Credit 

 Amount 

 0280 Credit C/F Amount 28 12 N | 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 603 

 
 FORM 8801 PAGE 3 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0271" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0290 Record ID 6 "FRMbbb" 

 

 0291 Form Number 6 "8801bb" 

 0292 Page Number 5 "PG03b" 

 0293 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0294 Filler 1 blank 

 0295 Form Occurrence 7 N 

 Number 0000001 

 0300 Amount from Line 10 29 12 N | 

 0310 AMT from P/Y 30 12 N | 

 Applicable W/S or 

 Sch D See Form Inst 

 0320 Amount from Prior 31 12 N | 

 Year Sch D, Line 19 

 0330 Smaller of Lines 30 32 12 N | 

 & 31 Total/Line 10 

 of Sch D WS 

 0350 Smaller of Line 29 33 12 N | 

 or Line 32 

 0360 Line 29 Minus Line 34 12 N | 

 33 

 0370 Multiply Line 34 by 35 12 N | 

 26% (.26) or by 28% 

 (.28) 

 0375 Enter Qualified 36 12 N | 

 Amount 

 0385 Amount from Line 7 37 12 N | 

 of WS or Line 23 of 

 Sch D 

 0387 Subtract Line 37 38 12 N | 

 from Line 36 

 

Publication 1346 October 1, 2011 Part 2 Page 604 
 FORM 8801 PAGE 3 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Smaller of Line 29 39 12 N | 

 or Line 30 

 

 0400 Smaller of Line 38 40 12 N | 

 or Line 39 

 0440 Subtract Line 40 41 12 N | 

 from Line 39 

 0524 Multiply Line 41 by 42 12 N | 

 15% (.15) 

 0527 Subtract Line 39 43 12 N | 

 from Line 33 

 0545 Multiply Line 43 by 44 12 N | 

 25% (.25) 

 0550 Add Lines 35, 42, 45 12 N | 

 and 44 

 0600 Multiply Line 29 by 46 12 N | 

 26% (.26) or 28% 

 (.28) 

 0610 Smaller of Line 45 47 12 N | 

 or Line 46 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 605 

 
 FORM 8801 PAGE 4 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0163" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0700 Record ID 6 "FRMbbb" 

 

 0701 Form Number 6 "8801bb" 

 0702 Page Number 5 "PG04b" 

 0703 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0704 Filler 1 blank 

 0705 Form Occurrence 7 N 

 Number 0000001 

 0710 Amount from Line 21 48 12 N 

 0720 Amount from 2009 49 12 N | 

 Form 8801, Lines 18 

 and 20 

 0730 Amount from 2010 50 12 N | 

 Form 8801, Lines 18 

 and 20 

 0740 Amount from 2011 51 12 N | 

 Form 8801, Lines 18 

 and 20 

 0750 Add Lines 49 52 12 N 

 through 51 

 0760 Long-term Unused 53 12 N 

 Minimum Tax Credit 

 0770 Multiply Line 53 by 54 12 N 

 50% (.50) 

 0773 Amount from Prior 55 12 N | 

 Year Form 8801, 

 Line 57 

 0774 Larger of Line 54 56 12 N 

 or Line 55 

 0775 Smaller of Line 53 57 12 N 

 or Line 56 

 

Publication 1346 October 1, 2011 Part 2 Page 606 
 FORM 8801 PAGE 4 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 607 

 
 FORM 8812 Additional Child Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0215" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8812bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0008 Amount from Child 1 12 N 

 Tax Credit Worksheet 

 0012 Child Tax Credit 2 12 N 

 0016 Net Amount From 3 12 N 

 Line 1 of Worksheet 

 0021 Earned Income 4a 12 N 

 0023 Nontaxable Combat 4b 12 N 

 Pay 

 0025 Amount more than 5 1 "X" or blank 

 $3,000 - No Box 

 0035 Amount more than 5 1 "X" or blank 

 $3,000 - Yes Box 

 0038 Net Total Earned 5 12 N 

 Income 

 0045 15% of Net Total 6 12 N 

 Earned Income 

 0054 Three or More 6 1 "X" or blank 

 Qualifying Children 

 - No Box 

 0058 Three or More 6 1 "X" or blank 

 Qualifying Children 

 - Yes Box 

 

Publication 1346 October 1, 2011 Part 2 Page 608 

 
 FORM 8812 Additional Child Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0075 Total SS & Medicare 7 12 N 

 Taxes Withheld 

 

 0085 Total Other Taxes 8 12 N 

 and Deductions 

 0095 Add Lines 7 and 8 9 12 N 

 0105 Total EIC & Excess 10 12 N 

 SS & Tier 1 RRTA 

 Tax Withheld 

 0110 Subtract Line 10 11 12 N 

 from Line 9 

 0115 Larger of Line 6 or 12 12 N 

 Line 11 

 0140 Additional Child 13 12 N or blank 

 Tax Credit: Lines 3 

 or 12 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 609 

 
 FORM 8814 Parent's Election to Report Child's... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0326" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8814bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 Child Name A 25 AN (first name, space 

 middle initial, less-than 

 (<), last name) 

 0015 Child Name Control A 4 First 4 significant 

 characters of Child's 

 Last Name (see 1040 

 seq# 050, Primary Name 

 Control) 

 

 0020 Child SSN B 9 N 

 0030 Multiple F8814 C 1 "X" or blank 

 Indicator 

 --| 

 --| 

 *0060 Nominee Dist. 1a 6 "ND", "STMbnn" or blank 

 Literal 1 

 

 +0070 Nominee Dist. 1a 12 N 

 Amount 1 

 *0080 Non-Taxable Literal 1a 16 "ACCRUEDbINTEREST", 

 "ABPbADJUSTMENT", 

 "OIDbADJUSTMENT", 

 "STMbnn" or blank 

 

 +0090 Non-Taxable Amount 1a 12 N 

 0100 Child Taxable 1a 12 N 

 Interest Income 

Publication 1346 October 1, 2011 Part 2 Page 610 

 

 
 FORM 8814 Parent's Election to Report Child's... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Child Tax-Exempt 1b 12 N 

 Interest Income 

 

 0120 Nominee Dist. 2a 2 "ND" or blank 

 Literal 2 

 0130 Nominee Dist. 2a 12 N 

 Amount 2 

 0135 Child Ordinary 2a 12 N 

 Dividends 

 0138 Qualified Dividends 2b 12 N 

 Amt 

 0141 Nominee Dist. 3 2 "ND" or blank 

 Literal 3 

 0146 Nominee Dist. 3 12 N 

 Amount 3 

 0151 Child Capital Gain 3 12 N 

 Distributions 

 0170 Child Taxable 4 12 N 

 Unearned Income 

 0200 Subtract Line 5 6 12 N 

 from Line 4 

 0215 Divide Line 2b by 7 6 R 

 Line 4 

 0225 Divide Line 3 by 8 6 R 

 Line 4 

 0235 Multiply Line 6 by 9 12 N 

 Line 7 

 0245 Multiply Line 6 by 10 12 N 

 Line 8 

 0255 Add Lines 9 and 10 11 12 N 

 0265 Form 1040 Other 12 12 N 

 Income 

 0275 Tax Amount Basis 14 12 N 

 0280 Amount on Line 14 15 1 "X" or blank 

 Less Than $950 - No 

 Box 

Publication 1346 October 1, 2011 Part 2 Page 611 

 
 FORM 8814 Parent's Election to Report Child's... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0285 Amount on Line 14 15 1 "X" or blank 

 Less Than $950 - 

 Yes Box 

 

 0295 Form 8814 Tax 15 12 N 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 612 

 
 FORM 8815 Exclusion of Interest From Series 

 EE U.S.... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0547" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8815bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0010 Eligible Enrollee 1(a)1 25 AN (first name, space, 

 Name 1 middle initial, less 

 than (<), last name) or 

 "STMbnn" 

 

 +0020 Eligible 1(b)1 30 AN, Allowable special 

 Institution Name 1 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 blank and literal 

 "EDbIRA" or "QSTP" 

 

 *+0030 Eligible 1(b)1 35 AN, Allowable special 

 Institution Address characters are: 

 1 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 or "STMbnn". 

 

 +0040 Eligible 1(b)1 30 AN, Allowable special 

 Institution City/ characters are: hyphen 

 State/Zip code 1 (-), comma (,) and blank 

 0050 Eligible Enrollee 1(a)2 25 AN (first name, space, 

 Name 2 middle initial, less 

 than (<), last name) 

 0060 Eligible 1(b)2 30 'See 1st Occ.' 

 Institution Name 2 

Publication 1346 October 1, 2011 Part 2 Page 613 

 
 FORM 8815 Exclusion of Interest From Series 

 EE U.S.... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0070 Eligible 1(b)2 35 AN, Allowable special 

 Institution Address characters are: 

 2 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0080 Eligible 1(b)2 30 'See 1st Occ.' 

 Institution City/ 

 State/Zip code 2 

 0090 Eligible Enrollee 1(a)3 25 AN (first name, space, 

 Name 3 middle initial, less 

 than (<), last name) 

 0100 Eligible 1(b)3 30 'See 1st Occ.' 

 Institution Name 3 

 0110 Eligible 1(b)3 35 AN, Allowable special 

 Institution Address characters are: 

 3 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0120 Eligible 1(b)3 30 'See 1st Occ.' 

 Institution City/ 

 State/Zip code 3 

 0170 Education Expenses 2 12 N 

 0180 Nontaxable Benefits 3 12 N 

 0190 Taxable Expenses 4 12 N 

 0200 Total Bonds Proceeds 5 12 N 

 0210 Interest 6 12 N 

 0220 Taxable Expenses/ 7 6 R 

 Bonds Proceeds Ratio 

 0230 Tentative Bond 8 12 N 

 Interest 

 0240 Modified AGI 9 12 N 

 0250 Allowable Write-In 10 12 N, 70,100 or 105,100 | 

 Amount 

 0260 Excess AGI 11 12 N 

Publication 1346 October 1, 2011 Part 2 Page 614 

 
 FORM 8815 Exclusion of Interest From Series 

 EE U.S.... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0270 Excess AGI Ratio 12 6 R 

 

 0280 Excludable Bond 13 12 N 

 Interest Offset 

 0290 Excludable Savings 14 12 N 

 Bond Interest 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 615 

 
 FORM 8820 PAGE 1 Orphan Drug Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0160" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8820bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qualified Clinical 1 12 N 

 Testing Expenses 

 Paid 

 

 --| 

 0030 Current Year Credit 2a 12 N 

 0032 Employer 2b 12 N 

 Differential Wage 

 Credit from Form 

 3800 

 

 0034 Subtract Line 2b 2c 12 N 

 from Line 2a 

 0040 Orphan Drug Credits 3 12 N 

 Fr Ptrs, S Corp, 

 Est, or Trust 

 

 0045 1041 Portion Amount 4 12 NO ENTRY 

 0050 Add Lines 2 and 3 4 12 N 

 0060 Allocated to 5 12 NO ENTRY 

 Beneficiaries of 

 Estate or Trust 

 

 0070 Estates & Trusts - 6 12 NO ENTRY 

 Subtract Line 5 

 from Line 4 

 

Publication 1346 October 1, 2011 Part 2 Page 616 
 FORM 8820 PAGE 1 Orphan Drug Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 617 
 FORM 8820 PAGE 2 Orphan Drug Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0547" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0080 Record ID 6 "FRMbbb" 

 

 0081 Form Number 6 "8820bb" 

 0082 Page Number 5 "PG02b" 

 0083 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0084 Filler 1 blank 

 0085 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 *+0088 Name of Orphan Drug A(b) 22 AN, Allowable special 

 character is space, 

 or "STMbnn" 

 

 +0090 Designation Number A(c) 12 N 

 +0100 Date Drug Designated A(d) 8 DT 

 0110 Name of Orphan Drug B(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0120 Designation Number B(c) 12 N or blank 

 0130 Date Drug Designated B(d) 8 DT or blank 

 0140 Name of Orphan Drug C(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0150 Designation Number C(c) 12 N or blank 

 0160 Date Drug Designatd C(d) 8 DT or blank 

 0170 Name of Orphan Drug D(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0180 Designation Number D(c) 12 N or blank 

 0190 Date Drug Designated D(d) 8 DT or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 618 
 

 FORM 8820 PAGE 2 Orphan Drug Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Name of Orphan Drug E(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0210 Designation Number E(c) 12 N or blank 

 0220 Date Drug Designated E(d) 8 DT or blank 

 0230 Name of Orphan Drug F(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0240 Designation Number F(c) 12 N or blank 

 0250 Date Drug Designated F(d) 8 DT or blank 

 0260 Name of Orphan Drug G(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0270 Designation Number G(c) 12 N or blank 

 0280 Date Drug Designated G(d) 8 DT or blank 

 0290 Name of Orphan Drug H(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0300 Designation Number H(c) 12 N or blank 

 0310 Date Drug Designated H(d) 8 DT or blank 

 0320 Name of Orphan Drug I(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0330 Designation Number I(c) 12 N or blank 

 0340 Date Drug Designated I(d) 8 DT or blank 

 0350 Name of Orphan Drug J(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0360 Designation Number J(c) 12 N or blank 

 0370 Date Drug Designated J(d) 8 DT or blank 

 0380 Name of Orphan Drug K(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0390 Designation Number K(c) 12 N or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 619 
 FORM 8820 PAGE 2 Orphan Drug Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0400 Date Drug Designated K(d) 8 DT or blank 

 

 0410 Name of Orphan Drug L(b) 22 AN, Allowable special 

 character is space, 

 or blank 

 

 0420 Designation Number L(c) 12 N or blank 

 0430 Date Drug Designated L(d) 8 DT or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 620 
 FORM 8824 PAGE 1 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0401" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8824bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Identifying Number 9 NO ENTRY 

 *0020 Description of Like- 1 80 AN, "STMbnn" or blank 

 Kind Property Given 

 0025 Reserved for BMF 1 6 Blank 

 Use Only 

 *0030 Description of Like- 2 80 AN, "STMbnn" or blank 

 Kind Property 

 Received 

 0035 Reserved for BMF 2 6 Blank 

 Use Only 

 0040 Date Like-Kind 3 8 YYYYMMDD or blank 

 Property Given Up 

 0050 Date Property 4 8 YYYYMMDD or blank 

 Actually Transferred 

 0060 Date Like-Kind 5 8 YYYYMMDD or blank 

 Property Was 

 Identified 

 0070 Date Property 6 8 YYYYMMDD or blank 

 Actually Received 

 0080 Was The Exchange 7 1 "X" or blank 

 with a Related 

 Party - Yes 

Publication 1346 October 1, 2011 Part 2 Page 621 

 
 FORM 8824 PAGE 1 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Was The Exchange 7 1 "X" or blank 

 with a Related 

 Party - No 

 

 0110 Name of Related 8 35 AN 

 Party 

 0115 Relationship 8 15 AN 

 0120 Related ID 8 9 N or "APPLD FOR" 

 0130 Street Address 8 35 AN 

 0140 City 8 22 AN 

 0150 State Code 8 2 AN 

 0160 Zip Code 8 12 N or nnnnnbbbbbbb or 

 nnnnnnnnnbbb 

 0180 During This Year, 9 1 "X" or blank 

 Did Related Party 

 Sell - Yes 

 0185 During This Year, 9 1 "X" or blank 

 Did Related Party 

 Sell - No 

 0190 During This Year, 10 1 "X" or blank 

 Did You Sell or 

 Dispose of - Yes 

 0195 During This Year, 10 1 "X" or blank 

 Did You Sell or 

 Dispose of - No 

 0200 Disposition after 11a 1 "X" or blank 

 Death of Either 

 Related Parties 

 0210 Disposition Was an 11b 1 "X" or blank 

 Involuntary 

 Conversion 

 0215 You Can Establish 11c 1 "X" or blank 

 to Satisfaction of 

 the IRS 

 @0217 Explanation 11c 6 "STMbnn" or blank 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 622 

 
 FORM 8824 PAGE 2 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0516" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0222 Record ID 6 "FRMbbb" 

 

 0223 Form Number 6 "8824bb" 

 0224 Page Number 5 "PG02b" 

 0226 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0227 Filler 1 blank 

 0228 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0230 Fair Market Value 12 12 N 

 (FMV) 

 0240 Adjusted Basis 13 12 N 

 0250 Gain or (Loss) 14 12 N 

 (Line 12 minus Line 

 13) 

 0260 Cash, FMV & Net 15 12 N 

 Liabilities of 

 Other Party 

 0270 FMV of Like-Kind 16 12 N 

 Property Received 

 0280 Amount Realized 17 12 N 

 (Add Lines 15 And 

 16) 

 0290 Adjusted Basis Of 18 12 N 

 Like-Kind Property 

 0300 Realized Gain Or 19 12 N 

 Loss (Line 17 Minus 

 Line 18) 

 @0305 Attach Statement 19 6 "STMbnn" or blank 

 0310 Smaller Of Lines 15 20 12 N 

 Or 19 

 

Publication 1346 October 1, 2011 Part 2 Page 623 

 
 FORM 8824 PAGE 2 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0320 Ordinary Income 21 12 N 

 Under Recapture 

 Rules 

 

 0330 Line 20 Minus Line 22 12 N 

 21 

 0340 Recognized Gain 23 12 N 

 (Add Lines 21 And 

 22) 

 @0345 Attach Statement 23 6 "STMbnn" or blank 

 0350 Deferred Gain Or 24 12 N 

 (Loss) (Line 19 

 Minus Line 23) 

 0360 Basis of Like-Kind 25 12 N 

 Property Received 

 0380 Certificate of 26 5 N 

 Divesture Number 

 *0390 Description of 27 80 AN, "STMbnn" or blank 

 Divested Property 

 0395 Reserved 27 6 NO ENTRY 

 *0400 Description of 28 80 AN, "STMbnn" or blank 

 Replacement Property 

 0405 Reserved 28 6 NO ENTRY 

 0410 Date Divested 29 8 DT 

 Property Was Sold 

 0420 Sales Price of 30 12 N 

 Divested Property 

 0430 Basis of Divested 31 12 N 

 Property 

 0440 Realized Gain (Line 32 12 N 

 30 minus Line 31) 

 0450 Cost of Replacement 33 12 N 

 Property Within 60 

 Days 

 0460 Recognized Gain 34 12 N 

Publication 1346 October 1, 2011 Part 2 Page 624 

 
 FORM 8824 PAGE 2 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0470 Ordinary Income 35 12 N 

 Under Recapture 

 Rules 

 

 0480 Line 34 minus Line 36 12 N 

 35 

 0490 Deferred Gain (Line 37 12 N 

 32 minus Line 34) 

 0500 Basis of 38 12 N 

 Replacement Property 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 625 
 FORM 8826 Disabled Access Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0130" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8826bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Total Eligible 1 12 N 

 Access Expenditures 

 @0025 Controlled Group 1 6 "STMbnn" or blank 

 Schedule Attached 

 0030 Subtract Line 2 3 12 N 

 from Line 1 

 0040 Smaller Amount of 5 12 N 

 Line 3 or Line 4 

 0050 Multiply Line 5 by 6 12 N 

 50% 

 0060 Disabled Access 7 12 N 

 Credits Fr 

 Partnerships & S 

 Corps 

 

 0070 Add Lines 6 & 7 (Do 8 12 N 

 not enter more than 

 5000) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 626 

 
 FORM 8828 Recapture of Federal Mortgage Subsidy 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0443" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8828bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Property Address 1 35 AN. Allowable special 

 characters are: 

 ampersand (&), 

 hyphen(-), slash(/), 

 comma(,), percent(%) 

 and literal "NONE" 

 

 0020 Property City/State/ 1 30 AN. Allowable special 

 Zip Code characters are: 

 hyphen (-) and comma(,) 

 or blank 

 

 0030 Mortgage Tax-Exempt 2a 1 "X" or blank 

 Bond Indicator 

 0040 Mortgage Credit 2b 1 "X" or blank 

 Certificate 

 Indicator 

 0050 Certificate Issuer 3 2 AN 

 State 

 0060 Certificate Issuer 3 20 AN 

 Subdivision 

 0070 Certificate Issuer 3 20 AN 

 Agency 

 0080 Original Lending 4 30 AN 

 Institution Name 

Publication 1346 October 1, 2011 Part 2 Page 627 

 
 FORM 8828 Recapture of Federal Mortgage Subsidy 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Original Lending 4 65 AN 

 Institution Address 

 

 0100 Original Loan 5 8 DT 

 Closing Date 

 0110 Sale or Disposition 6 8 DT 

 of Interest Date 

 0120 Closing/Sale 7 2 N 

 Elapsed Yrs 

 0130 Closing/Sale 7 2 N 

 Elapsed Mos 

 0135 Original Loan 8 8 DT 

 Payment Date 

 0140 Sale Price 9 12 N 

 0150 Expenses of Sale 10 12 N 

 0160 Amount Realized 11 12 N 

 0170 Adjusted Basis 12 12 N 

 0180 Gain or Loss 13 12 N 

 0190 Gain or Loss 14 12 N 

 Adjusted 

 0200 Modified AGI 15 12 N 

 0210 Adjusted Qualifying 16 12 N 

 Income 

 0220 Income Basis 17 12 N 

 0230 Income Percentage 18 6 R 

 0240 Federally 19 12 N 

 Subsidized Amt 

 0250 Holding Period 20 6 R 

 Percentage 

 0260 Federally 21 12 N 

 Subsidized Amount 

 Adjusted 

 0270 Recapture Amount 22 12 N 

 0280 Recapture Tax Due 23 12 N 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 628 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0701" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8829bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000032 

 0010 Name of Proprietor 35 A 

 0020 SSN of Proprietor 9 N 

 0030 Business Use Square 1 6 N 

 Feet 

 0040 Total Home Square 2 6 N 

 Feet 

 0050 Business Square 3 6 R 

 Feet Percent 

 0060 Business Use Hours 4 4 N 

 0065 Total Hours 5 4 N 

 Available 

 0070 Business Hours 6 6 R 

 Percent 

 0080 Business Percentage 7 6 R 

 @0085 Attach Computation 7 6 "STMbnn" or blank 

 0090 Tentative Profit/ 8 12 N 

 Loss Schedule C 

 0100 Casualty Loss Direct 9a 12 N 

 0110 Casualty Loss 9b 12 N 

 Indirect 

 

Publication 1346 October 1, 2011 Part 2 Page 629 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Deductible Mortgage 10a 12 N 

 Interest Direct 

 

 0130 Deductible Mortgage 10b 12 N 

 Interest Indirect 

 0140 Real Estate Taxes 11a 12 N 

 Direct 

 0150 Real Estate Taxes 11b 12 N 

 Indirect 

 0160 Direct Deducted 12a 12 N 

 Subtotal 

 0170 Indirect Deducted 12b 12 N 

 Subtotal 

 0180 Allowable Indirect 13b 12 N 

 Deducted Expenses 

 0190 Deductible Net 14 12 N 

 0200 Reduced Profit/Loss 15 12 N 

 0210 Non-Deductible 16a 12 N 

 Mortgage Interest 

 Direct 

 0220 Non-Deductible 16b 12 N 

 Mortgage Interest 

 Indirect 

 0230 Insurance Direct 17a 12 N 

 0240 Insurance Indirect 17b 12 N 

 0245 Rent 18a 12 N 

 0247 Rent 18b 12 N 

 0250 Repairs/Maint. 19a 12 N 

 Direct 

 0260 Repairs/Maint. 19b 12 N 

 Indirect 

 0270 Utilities Direct 20a 12 N 

 0280 Utilities Indirect 20b 12 N 

 0290 Other Expenses 21a 12 N 

 Direct 

 

Publication 1346 October 1, 2011 Part 2 Page 630 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Other Expenses 21b 12 N 

 Indirect 

 

 0310 Direct Non-Deducted 22a 12 N 

 Subtotal 

 0320 Indirect Non- 22b 12 N 

 Deducted Subtotal 

 0330 Allowable Indirect 23 12 N 

 Non-Deducted 

 Expenses 

 0340 Operating Expenses 24 12 N 

 Carryover 

 0350 Non-Deductible Net 25 12 N 

 0360 Allowable Operating 26 12 N 

 Expenses 

 0370 Casualty Loss and 27 12 N 

 Depreciation Limit 

 0380 Non-Deductible 28 12 N 

 Casualty Loss 

 0390 Home Depreciation 29 12 N 

 Part III 

 0400 Excess Casualty 30 12 N 

 Losses & Deprec. 

 Carryover 

 0410 Casualty Losses and 31 12 N 

 Depreciation Net 

 0420 Allowable Casualty 32 12 N 

 Losses and 

 Depreciation 

 0430 Total Allowable 33 12 N 

 Expenses 

 0440 Form 4684 Casualty 34 12 N 

 Losses 

 0450 Schedule C 35 12 N 

 Allowable Expenses 

 0460 Home Adjusted Basis 36 12 N 

 or Fair Market 

Publication 1346 October 1, 2011 Part 2 Page 631 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0465 Attach Schedule 36 6 "STMbnn" or blank 

 

 0470 Land Value 37 12 N 

 0480 Building Value 38 12 N 

 0490 Building Value- 39 12 N 

 Business 

 0500 Home Depreciation 40 6 R (Please see Part I, 

 Percent Sect 5.01.2.b) 

 0510 Allowable Home 41 12 N 

 Depreciation 

 @0515 Attach Schedule 41 6 "STMbnn" or blank 

 0520 Unallowed Operating 42 12 N 

 Expenses 

 0530 Unallowed Excess 43 12 N 

 Casualty Losses and 

 Depreciation 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 632 

 
 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2712" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8833bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 SSN or ITIN 9 N, (Social Security 

 Number or Individual 

 Taxpayer Identification 

 Number) 

 

 0020 Residence Name Line 35 AN, ("in care of" 

 2 addressee, or address 

 continuation) Allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen, and percent 

 

 0030 Residence Street 35 AN, Allowable special 

 Address characters are: space, 

 ampersand, slash, comma, 

 and hyphen 

 

 0040 Residence City 22 AN, Allowable special 

 characters are: space, 

 slash, and hyphen 

 0050 Residence State 2 A (Standard Postal State 

 Abbreviation Abbreviations) 

 0060 Residence Zip Code 12 N (left-justified) 

 0070 Residence Foreign 35 A, Allowable special 

 State or Province character is space 

 0080 Residence Foreign 20 AN, Allowable special 

 Postal Code character is space 

Publication 1346 October 1, 2011 Part 2 Page 633 

 
 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Residence Foreign 35 A, Allowable special 

 Country character is space 

 

 0100 U.S. Name Line 2 35 AN, ("in care of" 

 addressee, or address 

 continuation) Allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen, and percent 

 

 0110 U.S. Street Address 35 AN, Allowable special 

 characters are: space, 

 slash, hyphen, and 

 ampersand 

 

 0120 U.S. City 22 A, Allowable special 

 character is space 

 0130 U.S. State 2 A (Standard Postal State 

 Abbreviation Abbreviations) 

 0140 U.S. Zip Code 12 N (left-justified) 

 0150 Section 6114 Treaty- 1 "X" or blank 

 Based Return 

 Position Box 

 0160 Reg 301.7701(b)-7 1 "X" or blank 

 Treaty-Based Rtn 

 Pos Box 

 0170 U.S. Citizen/ 1 "X" or blank 

 Resident or U.S. 

 Incorporated Box 

 0180 Treaty Country Name 1a 35 AN, Allowable special 

 character is space 

 0190 Treaty Article(s) 1b 70 AN, Allowable special 

 characters are: space, 

 comma, period, hyphen, 

 and parentheses 

 

 *0200 Internal Revenue 2 70 AN, or "STMbnn" 

 Code Prov Overruled/ Allowable special 

 Modified characters are: space, 

 comma, period, hyphen, 

 and parentheses 

 

Publication 1346 October 1, 2011 Part 2 Page 634 

 
 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0210 Payer Name 3 35 AN, Allowable special 

 characters are: 

 ampersand, plus, hyphen, 

 slash, comma, and space 

 

 0220 Payer TIN 3 9 N 

 0230 Payer Name Line 2 3 35 AN, ("in care of" 

 addressee, or address 

 continuation) Allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen, and percent 

 

 0240 Payer U.S. Street 3 35 AN, allowable special 

 Address characters are: 

 ampersand, hyphen, slash, 

 and comma 

 

 0250 Payer U.S. City 3 22 AN, Allowable special 

 character is space 

 0260 Payer U.S. State 3 2 A (Standard Postal State 

 Abbreviations) 

 0270 Payer U.S. Zip Code 3 12 N (left-justified) 

 *0280 Treaty Prov of 4 70 AN, or "STMbnn" 

 Limitation on Allowable special 

 Benefits Article characters are: space, 

 comma, period, hyphen, 

 and parentheses 

 

 0290 Explanation - 1 5 70 AN 

 0300 Explanation - 2 5 70 AN 

 0310 Explanation - 3 5 70 AN 

 0320 Explanation - 4 5 70 AN 

 0330 Explanation - 5 5 70 AN 

 0340 Explanation - 6 5 70 AN 

 0350 Explanation - 7 5 70 AN 

 0360 Explanation - 8 5 70 AN 

 0370 Explanation - 9 5 70 AN 

 0380 Explanation - 10 5 70 AN 

 

Publication 1346 October 1, 2011 Part 2 Page 635 
 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 Explanation - 11 5 70 AN 

 

 0400 Explanation - 12 5 70 AN 

 0410 Explanation - 13 5 70 AN 

 0420 Explanation - 14 5 70 AN 

 0430 Explanation - 15 5 70 AN 

 0440 Explanation - 16 5 70 AN 

 0450 Explanation - 17 5 70 AN 

 0460 Explanation - 18 5 70 AN 

 0470 Explanation - 19 5 70 AN 

 0480 Explanation - 20 5 70 AN 

 0490 Explanation - 21 5 70 AN 

 0500 Explanation - 22 5 70 AN 

 0510 Explanation - 23 5 70 AN 

 0520 Explanation - 24 5 70 AN 

 0530 Explanation - 25 5 70 AN 

 0540 Explanation - 26 5 70 AN 

 0550 Explanation - 27 5 70 AN 

 0560 Explanation - 28 5 70 AN 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 636 

 
 FORM 8834 PAGE 1 Qualified Electric and Plug-in Electric 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0550" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8834bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 *0080 Year of Vehicle 1 1a 6 YYYYbb or "STMbnn" 

 or blank 

 +0090 Make of Vehicle 1 1a 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 +0100 Model of Vehicle 1 1a 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 +0105 Vehicle 2a 17 AN | 

 Identification 

 Number (VIN) 

 (Vehicle 1) 

 

 +0110 Date Vehicle Placed 3a 8 DT or blank | 

 in Service 1 

 *+0120 Cost of the Vehicle 4a 12 N or "STMbnn" | 

 1 

 +0130 Business/Investment 5a 6 R | 

 Use Percentage 1 

 +0140 Multiply Line 4 by 6a 12 N | 

 Line 5 1 

Publication 1346 October 1, 2011 Part 2 Page 637 
 FORM 8834 PAGE 1 Qualified Electric and Plug-in Electric 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0150 Section 179 Expense 7a 12 N | 

 Deduction 1 

 

 +0160 Subtract Line 7 8a 12 N | 

 from Line 6 1 

 +0170 Multiply Line 8 by 9a 12 N | 

 Appropriate 

 Percentage 1 

 

 +0180 Vehicle 1 Credit 11a 12 N | 

 0190 Year of Vehicle 2 1b 6 YYYYbb or blank 

 0200 Make of Vehicle 2 1b 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0210 Model of Vehicle 2 1b 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0215 Vehicle 2b 17 AN or blank | 

 Identification 

 Number (VIN) 

 (Vehicle 2) 

 

 0220 Date Vehicle Placed 3b 8 DT or blank | 

 in Service 2 

 0230 Cost of the Vehicle 4b 12 N | 

 2 

 0240 Business/Investment 5b 6 R | 

 Use Percentage 2 

 0250 Multiply Line 4 by 6b 12 N | 

 Line 5 2 

 0260 Section 179 Expense 7b 12 N | 

 Deduction 2 

 0270 Subtract Line 7 8b 12 N | 

 from Line 6 2 

 0280 Multiply Line 8 by 9b 12 N | 

 Appropriate 

 Percentage 2 

 

 0290 Vehicle 2 Credit 11b 12 N | 

 

Publication 1346 October 1, 2011 Part 2 Page 638 
 FORM 8834 PAGE 1 Qualified Electric and Plug-in Electric 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0410 Add Columns (a) and 12 12 N | 

 (b) on Line 11 

 

 0420 Qualified Plug-in 13 12 N | 

 EVC from Partsh/S- 

 Corp 

 

 0430 Business/Investment 14 12 N | 

 Part of Credit 

 *0440 Amt from Line 4 or 15a 12 N or "STMbnn" | 

 Subtract Line 6 

 from Line 4 V1 

 

 +0450 Multiply Line 15 by 16a 12 N | 

 Appropriate 

 Percentage V1 

 

 +0460 Maximum Credit per 17a 12 N | 

 Vehicle 1 

 +0470 Vehicle 1 Credit 18a 12 N | 

 0480 Amt from Line 4 or 15b 12 N | 

 Subtract Line 6 

 from Line 4 V2 

 

 0500 Multiply Line 15 by 16b 12 N | 

 Appropriate 

 Percentage V2 

 

 0510 Maximum Credit per 17b 12 N | 

 Vehicle 2 

 0520 Vehicle 2 Credit 18b 12 N | 

 --| 

 --| 

 --| 

Publication 1346 October 1, 2011 Part 2 Page 639 
 FORM 8834 PAGE 1 Qualified Electric and Plug-in Electric 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 0570 Add Columns (a) and 19 12 N | 

 (b) on Line 18 

 

 0580 Regular Tax before 20 12 N | 

 Credits 

 0600 Personal Credits 21 12 N | 

 from Form 1040 

 0610 Subtract Line 21 22 12 N | 

 from Line 20 

 0620 Personal Use Part 23 12 N | 

 of Credit 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 640 
 FORM 8834 PAGE 2 Qualified Electric and Plug-in Electric 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0700 Record ID 6 "FRMbbb" 

 

 0701 Form Number 6 "8834bb" 

 0702 Page Number 5 "PG02b" 

 0703 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0704 Filler 1 blank 

 0705 Form Occurrence 7 N 

 Number 0000001 

 0710 Identifying Number 9 NO ENTRY 

 0740 Passive Activity 24 12 N | 

 Credits Allowed 

 0750 Regular Tax before 25 12 N | 

 Credits 

 0760 Foreign Tax Credit 26a 12 N | 

 0770 Personal Credits 26b 12 N | 

 from Form 1040 

 0780 American Samoa 26c 12 N | 

 Economic Credit 

 (Form 5735) 

 0800 Total Credits 26d 12 N | 

 0810 Net Regular Tax 27 12 N | 

 0820 Tentative Minimum 28 12 N | 

 Tax 

 0830 Excess of Net Tax 29 12 N | 

 over Tentative 

 Minimum Tax 

 0840 Qualified Electric 30 12 N | 

 Vehicle Credit 

 

 

Publication 1346 October 1, 2011 Part 2 Page 641 
 FORM 8834 PAGE 2 Qualified Electric and Plug-in Electric 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 642 

 
 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0678" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8835bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0015 Fiscal Year Filer 1 2 NO ENTRY 

 Literal 

 0020 Kilowatt Hours 1 12 N 

 Produced and Sold 

 0030 Total Kilowatt 1 12 N 

 Hours Produced and 

 Sold 

 0035 Attach Fiscal Year 1 6 NO ENTRY 

 Computation 

 0040 Phaseout Adjustment 2 12 N 

 0045 Phaseout Adjustment 2 6 R 

 Rate 

 0050 Total Phaseout 2 12 N 

 Adjustment 

 0055 Attach Fiscal Year 2 6 NO ENTRY 

 Computation 

 0130 Credit before 3 12 N 

 Reduction 

 0140 Total of Government 4 12 N 

 Grants 

 

Publication 1346 October 1, 2011 Part 2 Page 643

 
 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Total of Additions 5 12 N 

 to the Capital 

 Account 

 

 0160 Rate (Grants 6 6 R 

 divided by 

 Additions) 

 0170 Reduction Amount 7 12 N 

 (Credit times Rate) 

 0180 Credit after 8 12 N 

 Reduction (Credit 

 minus Reduction) 

 0185 Renewable Cr from 9 12 N 

 Part., Corps, 

 Estates, Trusts 

 0205 Add Lines 8 and 9 10 12 N 

 0210 Allocated to 11 12 NO ENTRY 

 Beneficiaries or 

 Patrons 

 0220 Estate, Trust, Coop 12 12 NO ENTRY 

 Current Year Credit 

 0230 Kwh Produced & Sold 13a(a) 12 N or blank || 

 Wind 

 0240 Total Kwh Produced 13a(c) 12 N || 

 & Sold Wind 

 0250 Kwh Produced & Sold 13b(a) 12 N or blank || 

 Closed-loop Biomass 

 0260 Total Kwh Produced 13b(c) 12 N || 

 & Sold Closed-loop 

 Biomass 

 0270 Kwh Produced & Sold 13c(a) 12 N or blank || 

 Geothermal 

 0280 Total Kwh Produced 13c(c) 12 N || 

 & Sold Geothermal 

 0290 Kwh Produced & Sold 13d(a) 12 N or blank || 

 Solar 

 0300 Total Kwh Produced 13d(c) 12 N || 

 & Sold Solar 

 

Publication 1346 October 1, 2011 Part 2 Page 644
 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0310 Add Lines 13a 13e 12 N || 

 through 13d 

 

 0320 Kwh Produced & Sold 14a(a) 12 N or blank || 

 Open-loop Biomass 

 0330 Total Kwh Produced 14a(c) 12 N || 

 & Sold Open-loop 

 Biomass 

 0340 Kwh Produced & Sold 14b(a) 12 N or blank || 

 Small Irrigation 

 Power 

 0350 Tot Kwh Produced & 14b(c) 12 N || 

 Sold Small 

 Irrigation Power 

 0360 Kwh Produced & Sold 14c(a) 12 N or blank || 

 Landfill Gas 

 0370 Tot Kwh Produced & 14c(c) 12 N || 

 Sold Landfill Gas 

 0380 Kwh Produced & Sold 14d(a) 12 N or blank || 

 Trash 

 0390 Total Kwh Produced 14d(c) 12 N || 

 & Sold Trash 

 0400 Kwh Produced & Sold 14e(a) 12 N or blank || 

 Hydropower 

 0410 Total Kwh Produced 14e(c) 12 N || 

 & Sold Hydropower 

 0420 Kwh P & S Marine & 14f(a) 12 N or blank || 

 Hydrokinetic 

 Renewables 

 0430 Tot Kwh P & S 14f(c) 12 N || 

 Marine & 

 Hydrokinetic 

 Renewables 

 

 0440 Add Lines 14a 14g 12 N || 

 through 14f 

 --|| 

 --|| 

 --|| 

 

Publication 1346 October 1, 2011 Part 2 Page 645

 
 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --|| 

 0580 Total of Previous 15 12 N 

 Two Lines 

 

 0590 Phaseout Adjustment 16 12 N 

 0600 Phaseout Adjustment 16 6 R 

 Rate 

 0610 Total Phaseout 16 12 N 

 Adjustment 

 0620 Total Kilowatt 17 12 N 

 Hours minus 

 Phaseout Adjustments 

 0900 Tons Produced and 18 12 N 

 Sold 

 0910 Total Tons Produced 18 12 N 

 and Sold 

 0920 Coal Phaseout 19 12 N 

 Adjustment 

 0930 Coal Phaseout 19 6 R 

 Adjustment Rate 

 0940 Total Coal Phaseout 19 12 N 

 Adjustment 

 0950 Total Tons minus 20 12 N 

 Total Phaseout 

 Adjustment 

 0951 Steel Industry Fuel 21 12 N 

 Produced Barrels 

 0953 Total Steel 21 12 N 

 Industry Fuel 

 Produced Barrels 

 Sold 

 

 0954 Indian Coal Tons 22 12 N 

 Produced and Sold 

 0957 Total Indian Coal 22 12 N 

 Tons Produced and 

 Sold 

 0960 Credit before 23 12 N 

 Reduction 

 

Publication 1346 October 1, 2011 Part 2 Page 646

 
 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 --|| 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 647

 
 FORM 8835 PAGE 2 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0145" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 1181 Record ID 6 "FRMbbb" 

 

 1182 Form Number 6 "8835bb" 

 1183 Page Number 5 "PG02b" 

 1184 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1185 Filler 1 blank 

 1186 Form Occurrence 7 N 

 Number 0000001 

 1190 Total of Government 24 12 N 

 Grants 

 1195 Total of Additions 25 12 N 

 1200 Rate (Grants 26 6 R 

 divided by 

 Additions) 

 1205 CR before Reduction 27 12 N 

 times Lesser of 1/2 

 or Rate 

 1210 Credit before 28 12 N 

 Reduction minus 

 Previous Line 

 1215 Credits from Pass- 29 12 N 

 Through Entities 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 1260 Current Year Credit 30 12 N | 

 

 1270 Allocated to 31 12 NO ENTRY | 

 Beneficiaries or 

 Patrons 

 

Publication 1346 October 1, 2011 Part 2 Page 648 
 FORM 8835 PAGE 2 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1280 Estate, Trust, Coop 32 12 NO ENTRY | 

 Current Year Credit 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 649 

 
 FORM 8844 EMPOWERMENT ZONE AND RENEWAL COMMUNITY 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8844bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0015 Qualified 1a 12 N 

 Empowerment Zone 

 Wages 

 

 0020 Total Qualified 1a 12 N 

 Empowerment Zone 

 Wages 

 

 0025 Qualified Renewal 1b 12 NO ENTRY 

 Community Wages 

 0027 Total Qualified 1b 12 NO ENTRY 

 Renewal Community 

 Wages 

 

 0030 Amount from Line 1a 2 12 N 

 0040 Credit from 3 12 N 

 Partnerships, 

 Estates, etc. 

 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0110 1041 Portion Amount 4 12 NO ENTRY | 

 

Publication 1346 October 1, 2011 Part 2 Page 650 
 FORM 8844 EMPOWERMENT ZONE AND RENEWAL COMMUNITY 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Add Lines 2 and 3 4 12 N | 

 

 0124 Amount Allocated 5 12 NO ENTRY | 

 Patrons and 

 Beneficiaries 

 

 0128 Subtract Line 5 6 12 NO ENTRY | 

 from Line 4 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 651 
 FORM 8845 INDIAN EMPLOYMENT CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0148" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8845bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Total of Qualified 1 12 N 

 Wages 

 0030 Calendar Year 1993 2 12 N 

 Qualified Wages 

 0040 Incremental 3 12 N 

 Increase (Subtract 

 Line 2 from Line 1) 

 0050 Multiply Line 3 by 4 12 N 

 20% 

 0060 Indian Employment 5 12 N 

 Credits from Flow- 

 Through 

 0070 Current Year Credit 6 12 N 

 0080 Allocated to 7 12 NO ENTRY 

 Beneficiaries or 

 Patrons 

 0090 Estate, Trust, Coop 8 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 652 

 
 FORM 8846 CREDIT FOR EMPLOYER SS AND MEDICARE 

 TAXES 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0131" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8846bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Tips Received by 1 12 N 

 Employees for 

 Services 

 

 0030 Tips Not Subject to 2 12 N 

 the Credit 

 Provisions 

 

 0040 Creditable Tips 3 12 N 

 (Subtract Line 2 

 from Line 1) 

 

 0050 Tipped Employee(s) 4 1 "X" or blank 

 Wages Exceeded 

 Maximum Amt 

 

 0060 Multiply Line 3 by 4 12 N 

 7.65% 

 @0065 Computation Showing 4 6 "STMbnn" or blank 

 Amount of Tips 

 0070 Credit from 5 12 N 

 Partnerships, 

 Estates, etc. 

 

 0080 Add Lines 4 and 5 6 12 N 

Publication 1346 October 1, 2011 Part 2 Page 653 
 FORM 8846 CREDIT FOR EMPLOYER SS AND MEDICARE 

 TAXES 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 654 

 

 

 
FORM 8853 PAGE 1 Archer MSAs and Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0241" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8853bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0009 MSA Acct Holder SSN 9 N 

 0015 Death of MSA Acct 1 "X" or blank 

 Holder 

 @0017 Section A, B, or C 6 "STMbnn" or blank 

 "Statement" Calcs 

 0160 Total Employer 1 12 N 

 Contributions for 

 Current Tax Year 

 0170 Taxpayer MSA 2 12 N 

 Contributions for 

 Current Tax Year 

 0180 Limitation Amount 3 12 N 

 0190 Compensation Amount 4 12 N 

 0200 Archer MSA Deduction 5 12 N 

 0210 Total MSA 6a 12 N 

 Distributions 

 Received 

 0220 Distributions 6b 12 N 

 Rolled Over & 

 Excess Contributions 

Publication 1346 October 1, 2011 Part 2 Page 655 
 FORM 8853 PAGE 1 Archer MSAs and Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Net MSA 6c 12 N 

 Distributions 

 

 0240 Total Unreimbursed 7 12 N 

 Qualified Medical 

 Expenses 

 0250 Taxable Archer MSA 8 12 N 

 Distributions 

 0260 Exceptions to 20% 9a 1 "X" or blank | 

 Tax Box 

 0270 Additional 20% Tax 9b 12 N | 

 0272 Total Medicare 10 12 N 

 Advantage MSA Distr 

 Received 

 0274 Total Medicare 11 12 N 

 Advantage 

 Unreimbursed Med 

 Expenses 

 

 0276 Taxable Medicare 12 12 N 

 Advantage MSA 

 Distributions 

 0278 Exceptions to 50% 13a 1 "X" or blank 

 Tax Box 

 0279 Additional 50% Tax 13b 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 656 
 FORM 8853 PAGE 2 Archer MSAs & Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0260" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0280 Record ID 6 "FRMbbb" 

 

 0281 Form Number 6 "8853bb" 

 0282 Page Number 5 "PG02b" 

 0283 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0284 Filler 1 blank 

 0285 Form Occurrence 7 N 

 Number 0000001 

 0288 Policyholder Name 35 AN, Allowable Special 

 Characters are space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 

 0289 Policyholder SSN 9 N 

 0290 More Than One Section C 1 No Entry 

 Section C Box 

 0295 Insured Name Control 4 First 4 significant 

 characters of the insured 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions ) 

 

 0300 Name of Insured 14a 35 AN, Allowable Special 

 Characters are space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 

 0310 Insured SSN 14b 9 N 

 0320 Payments or Death 15 1 "X" or blank 

 Benefits - Yes 

 0330 Payments or Death 15 1 "X" or blank 

 Benefits - No 

Publication 1346 October 1, 2011 Part 2 Page 657 
 FORM 8853 PAGE 2 Archer MSAs & Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 Insured Terminally 16 1 "X" or blank 

 Ill - Yes 

 

 0350 Insured Terminally 16 1 "X" or blank 

 Ill - No 

 0360 Gross LTC Payment 17 12 N 

 Amounts 

 0370 Qualified LTC 18 12 N 

 Insurance Contract 

 Amount 

 0380 Accelerated Death 19 12 N 

 Benefits Received 

 0390 Qual LTC Insur 20 12 N 

 Contract & Acc 

 Death Benefit Totals 

 0400 Multiply $300 By 21 12 N | 

 Number of Days of 

 LTC Period 

 0410 Qualified LTC 22 12 N 

 Service Incurred 

 Costs 

 0420 Larger of Line 21 23 12 N 

 or Line 22 

 0430 Total 24 12 N 

 Reimbursements 

 Received 

 0440 Per Diem Limitation 25 12 N 

 0450 Taxable Payments 26 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 658 

 
 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0592" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8854bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Initial Info 1 "X" or blank 

 Statement Box 

 0020 Annual Info 1 "X" or blank 

 Statement Box 

 0030 Date of Birth 8 YYYYMMDD 

 0040 Tax Year 4 YYYY 

 0050 Expatriate 1 9 N (SSN or ITIN) 

 Identification 

 Number 

 0060 Mailing Street Addr 2 35 AN, ("in care of" 

 Name Line 2 after addressee, or first line 

 Expatriation of the address if more 

 than one line is needed) 

 Allowable special 

 characters are: space, 

 ampersand, slash, comma, 

 hyphen and percent 

 

 0070 Mailing Street 2 35 AN, Allowable special 

 Address after characters are: space, 

 Expatriation ampersand, slash, comma, 

 hyphen and percent 

 

 0080 Mailing City after 2 22 AN, Allowable special 

 Expatriation character is space 

Publication 1346 October 1, 2011 Part 2 Page 659 

 
 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Mailing State or 2 35 A, Allowable special 

 Province after character is space 

 Expatriation 

 

 0100 Mailing Foreign 2 35 A, Allowable special 

 Country after character is space 

 Expatriation 

 0110 Mailing Postal Code 2 20 AN, Allowable special 

 after Expatriation character is space 

 0120 Telephone Number 2 20 N, Allowable special 

 after Expatriation characters are hyphen 

 and space 

 0130 Foreign Residence 3 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first line 

 of the address if more 

 than one line is needed) 

 Allowable special 

 characters are: space, 

 ampersand, slash, comma, 

 hyphen and percent 

 

 0140 Foreign Residence 3 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, comma, 

 hyphen and percent 

 

 0150 Foreign Residence 3 22 AN, Allowable special 

 City character is space 

 0160 Foreign Residence 3 35 A, Allowable special 

 State or Province character is space 

 0170 Foreign Residence 3 35 A, Allowable special 

 Country character is space 

 0180 Foreign Residence 3 20 AN, Allowable special 

 Postal Code character is space 

 0190 Foreign Tax 4 35 A or blank, Allowable 

 Residence Country special character is 

 space 

 0200 Citizen Box 5a 1 "X" or blank 

 0210 Date Dept Of State 5a 8 YYYYMMDD or blank 

 Notification 

 0220 Long-Term Resident 5b 1 "X" or blank 

 Box 

Publication 1346 October 1, 2011 Part 2 Page 660 

 
 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Date Dept Of 5b 8 YYYYMMDD or blank 

 Homeland Security 

 Notification 

 

 0240 Dual Residency Long- 5c 1 "X" or blank 

 Term Resident Box 

 0250 Date Of Treaty 5c 8 YYYYMMDD or blank 

 Country Residence 

 0260 US Income Tax 1st 6 12 N 

 Year before Expat 

 0270 US Income Tax 2nd 6 12 N 

 Year before Expat 

 0280 US Income Tax 3rd 6 12 N 

 Year before Expat 

 0290 US Income Tax 4th 6 12 N 

 Year before Expat 

 0300 US Income Tax 5th 6 12 N 

 Year before Expat 

 0310 Net Worth on Expat 7 12 N 

 Date 

 0320 Dual Citizen at 8 1 "X" or blank 

 Birth/Continuing 

 Yes Box 

 0330 Dual Citizen at 8 1 "X" or blank 

 Birth/Continuing No 

 Box 

 0340 Substantial US 9 1 "X" or blank 

 Contacts Yes Box 

 0350 Substantial US 9 1 "X" or blank 

 Contacts No Box 

 0360 Section 877(c)(3) 10 1 "X" or blank 

 Minor Yes Box 

 0370 Section 877(c)(3) 10 1 "X" or blank 

 Minor No Box 

 0380 5-Year Tax 11 1 "X" or blank 

 Compliance Yes Box 

Publication 1346 October 1, 2011 Part 2 Page 661 

 
 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0390 5-Year Tax 11 1 "X" or blank 

 Compliance No Box 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 662 

 
 FORM 8854 PAGE 2 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0238" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0400 Record ID 6 "FRMbbb" 

 

 0401 Form Number 6 "8854bb" 

 0402 Page Number 5 "PG02b" 

 0403 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 0404 Filler 1 blank 

 0405 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0410 Foreign Country 12a 35 A or blank, Allowable 

 Citizenship (1) special character is 

 space 

 0420 How Citizenship 12b 19 "AT BIRTH", 

 Acquired Literal (1) "NATURALIZED 

 CITIZEN", or blank 

 0430 Date of Country 12c 8 YYYYMMDD or blank 

 Citizenship (1) 

 0440 Foreign Country 12a 35 A or blank, Allowable 

 Citizenship (2) special character is 

 space 

 0450 How Citizenship 12b 19 "AT BIRTH", 

 Acquired Literal (2) "NATURALIZED 

 CITIZEN", or blank 

 0460 Date of Country 12c 8 YYYYMMDD or blank 

 Citizenship (2) 

 0470 Foreign Country 12a 35 A or blank, Allowable 

 Citizenship (3) special character is 

 space 

 0480 How Citizenship 12b 19 "AT BIRTH", 

 Acquired Literal (3) "NATURALIZED 

 CITIZEN", or blank 

Publication 1346 October 1, 2011 Part 2 Page 663

 
 FORM 8854 PAGE 2 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0490 Date of Country 12c 8 YYYYMMDD or blank 

 Citizenship (3) 

 

 0500 Number of Days in US 13 3 Value Range 000 - 365 

 0510 US Presence 30 to 14 1 "X" or blank 

 60 Days Yes Box 

 0520 US Presence 30 to 14 1 "X" or blank 

 60 Days No Box 

 0530 Unrelated Employer 14a 1 "X" or blank 

 Services Yes Box 

 0540 Unrelated Employer 14a 1 "X" or blank 

 Services No Box 

 0550 Citizen/Resident 14b 1 "X" or blank 

 Country of Birth 

 Yes Box 

 0560 Citizen/Resident 14b 1 "X" or blank 

 Country of Birth No 

 Box 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 664 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1886" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0570 Record ID 6 "FRMbbb" 

 

 0571 Form Number 6 "8854bb" 

 0572 Page Number 5 "PG03b" 

 0573 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 0574 Filler 1 blank 

 0575 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 *0580 Assets/Liabilities 70 AN, "STMbnn" or blank 

 Changes Prior 5 

 Years Statement 

 *0590 Assets/Liabilities 70 AN, "STMbnn" or blank 

 Changes Expect 10 

 Years Stmt 

 0600 FMV Cash a1 12 N 

 0610 FMV US Stock and a2 12 N 

 Securities 

 0620 FMV Foreign Stock a3 12 N 

 and Securities 

 0630 FMV Nonmarketable a4 12 N 

 US Stock and 

 Securities 

 0640 FMV Nonmarketable a5 12 N 

 Foreign Stock and 

 Securities 

 *0650 FMV Former CFC Stock a5a 12 AN, "STMbnn" or blank 

 +0660 US Adj Basis Former b5a 12 N or blank 

 CFC Stock 

 +0670 Gain/Loss Former c5a 12 N or blank 

 CFC Stock 

 

Publication 1346 October 1, 2011 Part 2 Page 665 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0680 FMV Res Former CFC d5a 12 N or blank 

 Stock 

 

 *+0690 Company Name 5b 35 AN, "STMbnn" or blank 

 +0700 Company EIN 5b 9 N or blank 

 +0710 Company Street 5b 35 AN or blank 

 Address 

 *+0720 Company City 5b 22 AN, "STMbnn" or blank 

 +0730 Company State Code 5b 2 AN or blank 

 +0740 Company Zip Code 5b 12 N or blank 

 +0750 Company Foreign 5b 35 AN or blank 

 State or Province 

 *+0760 Company Foreign 5b 20 AN, "STMbnn" or blank 

 Country Name 

 +0770 Company Foreign 5b 20 AN or blank 

 Postal Code 

 0780 FMV Internal US a6 12 N 

 Pensions 

 0790 FMV External US a7 12 N 

 Pensions 

 0800 Total FMV a8 12 N 

 Partnership 

 Interests 

 *0810 Individual 8 70 AN, "STMbnn" or blank 

 Partnership Name 

 +0820 Individual 8 9 N or blank 

 Partnership EIN 

 *+0830 Ind FMV Partnership 8 12 AN, "STMbnn" or blank 

 Interest 

 +0840 Ind US Adj Basis 8 12 N or blank 

 Partnership Interest 

 +0850 Ind Gain/Loss 8 12 N or blank 

 Partnership Interest 

 +0860 Ind FMV Res 8 12 N or blank 

 Partnership Interest 

 

Publication 1346 October 1, 2011 Part 2 Page 666 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0870 Total FMV Trusts a9 12 N 

 Assets 

 

 *0880 Individual Trust 9 70 AN, "STMbnn" or blank 

 Name 

 +0890 Individual Trust EIN 9 9 N or blank 

 *+0900 Ind FMV Trust Assets 9 12 AN, "STMbnn" or blank 

 +0910 Ind US Adj Basis 9 12 N or blank 

 Trust Assets 

 +0920 Ind Gain/Loss Trust 9 12 N or blank 

 Assets 

 +0930 Ind FMV Res Trust 9 12 N or blank 

 Assets 

 0940 Total FMV a10 12 N 

 Nongrantor Trusts 

 Interests 

 *0950 Individual 10 70 AN, "STMbnn" or blank 

 Nongrantor Trust 

 Name 

 +0960 Individual 10 9 N or blank 

 Nongrantor Trust EIN 

 *+0970 Ind FMV Nongrantor 10 12 AN, "STMbnn" or blank 

 Trust Assets 

 +0980 Ind US Adj Basis 10 12 N or blank 

 Nongrantor Trust 

 Assets 

 +0990 Ind Gain/Loss 10 12 N or blank 

 Nongrantor Trust 

 Assets 

 +1000 Ind FMV Res 10 12 N or blank 

 Nongrantor Trust 

 Assets 

 1010 FMV Internal US a11 12 N 

 Intangibles 

 1020 FMV External US a12 12 N 

 Intangibles 

 

Publication 1346 October 1, 2011 Part 2 Page 667 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1030 FMV Loans to US a13 12 N 

 Persons 

 

 1040 FMV Loans to a14 12 N 

 Foreign Persons 

 1050 FMV US Real Property a15 12 N 

 1060 FMV Foreign Real a16 12 N 

 Property 

 1070 FMV US Business a17 12 N 

 Property 

 1080 FMV Foreign a18 12 N 

 Business Property 

 1090 Total FMV Other a19 12 N 

 Assets 

 *1100 Individual Other 19 20 AN, "STMbnn" or blank 

 Assets Description 

 +1110 Ind FMV Other Assets 19 12 N or blank 

 +1120 Ind US Adj Basis 19 12 N or blank 

 Other Assets 

 +1130 Ind Gain/Loss Other 19 12 N or blank 

 Assets 

 +1140 Ind FMV Res Other 19 12 N or blank 

 Assets 

 1150 FMV Total Assets a20 12 N 

 1160 FMV Installment a21 12 N 

 Obligations Amount 

 1170 FMV Mortgage/Etc a22 12 N 

 Amount 

 1180 FMV Total Other a23 12 N 

 Liabilities Amount 

 *1190 FMV Ind Other a23 20 AN, "STMbnn" or blank 

 Liabilities 

 Description 

 +1200 FMV Ind Other a23 12 N or blank 

 Liabilities Amount 

 

Publication 1346 October 1, 2011 Part 2 Page 668 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1210 FMV Total a24 12 N 

 Liabilities Amount 

 

 1220 FMV Net Worth Amount a25 12 N 

 1230 US Adj Basis Cash b1 12 N 

 1240 US Adj Basis US b2 12 N 

 Stock and Securities 

 1250 US Adj Basis b3 12 N 

 Foreign Stock and 

 Securities 

 1260 US Adj Basis b4 12 N 

 Nonmarketable US 

 Stock and Securities 

 1270 US Adj Basis b5 12 N 

 Nonmarketable 

 Foreign Stock & 

 Secur. 

 

 1280 US Adj Basis b6 12 N 

 Internal US Pensions 

 1290 US Adj Basis b7 12 N 

 External US Pensions 

 1300 Total US Adj Basis b8 12 N 

 Partnership 

 Interests 

 1310 Total US Adj Basis b9 12 N 

 Trusts Assets 

 1320 US Adj Basis b11 12 N 

 Internal US 

 Intangibles 

 1330 US Adj Basis b12 12 N 

 External US 

 Intangibles 

 1340 US Adj Basis Loans b13 12 N 

 to US Persons 

 1350 US Adj Basis Loans b14 12 N 

 to Foreign Persons 

 1360 US Adj Basis US b15 12 N 

 Real Property 

 

Publication 1346 October 1, 2011 Part 2 Page 669 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1370 US Adj Basis b16 12 N 

 Foreign Real 

 Property 

 

 1380 US Adj Basis US b17 12 N 

 Business Property 

 1390 US Adj Basis b18 12 N 

 Foreign Business 

 Property 

 1400 Total US Adj Basis b19 12 N 

 Other Assets 

 1410 US Adj Basis Total b20 12 N 

 Assets 

 1420 Gain/Loss Cash c1 12 N 

 1430 Gain/Loss US Stock c2 12 N 

 and Securities 

 1440 Gain/Loss Foreign c3 12 N 

 Stock and Securities 

 1450 Gain/Loss c4 12 N 

 Nonmarketable US 

 Stock and Securities 

 1460 Gain/Loss c5 12 N 

 Nonmarketable 

 Foreign Stock & 

 Securities 

 

 1470 Gain/Loss Internal c6 12 N 

 US Pensions 

 1480 Gain/Loss External c7 12 N 

 US Pensions 

 1490 Total Gain/Loss c8 12 N 

 Partnership 

 Interests 

 1500 Total Gain/Loss c9 12 N 

 Trusts Assets 

 1510 Gain/Loss Internal c11 12 N 

 US Intangibles 

 1520 Gain/Loss External c12 12 N 

 US Intangibles 

Publication 1346 October 1, 2011 Part 2 Page 670

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1530 Gain/Loss Loans to c13 12 N 

 US Persons 

 

 1540 Gain/Loss Loans to c14 12 N 

 Foreign Persons 

 1550 Gain/Loss US Real c15 12 N 

 Property 

 1560 Gain/Loss Foreign c16 12 N 

 Real Property 

 1570 Gain/Loss US c17 12 N 

 Business Property 

 1580 Gain/Loss Foreign c18 12 N 

 Business Property 

 1590 Total Gain/Loss c19 12 N 

 Other Assets 

 1600 Gain/Loss Total c20 12 N 

 Assets 

 1610 FMV Res Cash d1 12 N 

 1620 FMV Res US Stock d2 12 N 

 and Securities 

 1630 FMV Res Foreign d3 12 N 

 Stock and Securities 

 1640 FMV Res d4 12 N 

 Nonmarketable US 

 Stock and Securities 

 1650 FMV Res d5 12 N 

 Nonmarketable 

 Foreign Stock and 

 Securities 

 

 1660 FMV Res Internal US d6 12 N 

 Pensions 

 1670 FMV Res External US d7 12 N 

 Pensions 

 1680 Total FMV Res d8 12 N 

 Partnership 

 Interests 

Publication 1346 October 1, 2011 Part 2 Page 671 

 
 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1690 Total FMV Res d9 12 N 

 Trusts Assets 

 

 1700 FMV Res Internal US d11 12 N 

 Intangibles 

 1710 FMV Res External US d12 12 N 

 Intangibles 

 1720 FMV Res Loans to US d13 12 N 

 Persons 

 1730 FMV Res Loans to d14 12 N 

 Foreign Persons 

 1740 FMV Res US Real d15 12 N 

 Property 

 1750 FMV Res Foreign d16 12 N 

 Real Property 

 1760 FMV Res US Business d17 12 N 

 Property 

 1770 FMV Res Foreign d18 12 N 

 Business Property 

 1780 Total FMV Res Other d19 12 N 

 Assets 

 1790 FMV Res Total Assets d20 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 672 

 
 FORM 8854 PAGE 4 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0291" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1800 Record ID 6 "FRMbbb" 

 

 1801 Form Number 6 "8854bb" 

 1802 Page Number 5 "PG04b" 

 1803 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 1804 Filler 1 blank 

 1805 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 1810 US Not-Eff-Con 1a 12 N 

 Interest Income 

 1820 US Not-Eff-Con 1b 12 N 

 Dividend Income 

 1830 US Not-Eff-Con 1c 12 N 

 Royalty Income 

 1840 US Not-Eff-Con 1d 12 N 

 Pension Income 

 1850 US Not-Eff-Con 1e 12 N 

 Total Other Income 

 *1860 US Not-Eff-Con Ind 1e 20 AN, "STMbnn" or blank 

 Other Income 

 Description 

 +1870 US Not-Eff-Con Ind 1e 12 N or blank 

 Other Income Amount 

 1880 US Not-Eff-Con 1f 12 N 

 Total Income 

 1890 US Eff-Con Gross 2 12 N 

 Income 

 1900 US Personal Service 3 12 N 

 Income 

Publication 1346 October 1, 2011 Part 2 Page 673 

 
 FORM 8854 PAGE 4 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1910 US Property Sales 4a 12 N 

 Gains 

 

 1920 US Stock Sales Gains 4b 12 N 

 1930 US Debt Obligation 4c 12 N 

 Sales Gains 

 1940 US Total Sales Gains 4d 12 N 

 1950 Pre-Expat Income/ 5 12 N 

 Gains from Certain 

 Foreign Corps 

 1960 Certain Property 6 12 N 

 Exchange Gains 

 1970 Certain Foreign 7 12 N 

 Corps Income 

 1980 Total Lines 1 To 7 8 12 N 

 1990 Other Source Gross 9 12 N 

 Income 

 2000 Total Gross Income 10 12 N 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 674 

 
 FORM 8859 DC First-Time Homebuyer Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0259" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8859bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 SSN 9 N 

 0020 Street Address of A 35 AN | 

 Home 

 0030 City of Home A 22 A | 

 0040 State of Home A 2 A | 

 0050 Zip Code of Home A 12 N or nnnnnbbbbbbb | 

 or nnnnnnnnnbbb 

 0060 Lot Number B 4 N | 

 0070 Square Number C 4 AN | 

 0080 Settlement or D 8 DT | 

 Closing Date 

 0090 Maximum Allowable 1 12 N | 

 Amount 

 0100 Modified Adjusted 2 12 N | 

 Gross Income 

 0120 Subtract Maximum 3 12 N | 

 from Amt on Line 2 

 0130 Divide Line 3 by 4 6 R | 

 $20,000 

Publication 1346 October 1, 2011 Part 2 Page 675 
 FORM 8859 DC First-Time Homebuyer Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0140 Multiply Line 1 by 5 12 N | 

 Line 4 

 

 0150 Tentative Credit 6 12 N | 

 0170 Prior Year 7 12 N | 

 Carryforward Credit 

 @0180 Line 7 Supporting 7 6 "STMbnn" or blank | 

 Statement 

 0200 Credit Limit 8 12 N | 

 Worksheet Amount 

 0230 Credit Allowed for 9 12 N | 

 Current Year 

 0240 Credit Carryforward 10 12 N | 

 to Next Year 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 676 

 
 FORM 8862 PAGE 1 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1046" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8862bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Year for Which You 1 4 Value "2011" | 

 Are Filing This Form 

 0012 Income Reported 2 1 "X" or blank 

 Incorrectly - Yes 

 0014 Income Reported 2 1 "X" or blank 

 Incorrectly - No 

 0020 Qualifying Child of 3 1 "X" or blank 

 Another Person - 

 Yes Box 

 0030 Qualifying Child of 3 1 "X" or blank 

 Another Person - No 

 Box 

 0062 Number of Days 4A 3 N 

 Child 1 Lived in 

 U.S. 

 0072 Number of Days 4B 3 N 

 Child 2 Lived in 

 U.S. 

 0076 Number of Days 4C 3 N 

 Child 3 lived in 

 U.S. 

 0082 Child 1 Month and 5A(1) 4 N (MMDD) 

 Day of Birth 

 

Publication 1346 October 1, 2011 Part 2 Page 677 
 FORM 8862 PAGE 1 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0084 Child 1 Month and 5A(2) 4 N (MMDD) 

 Day of Death 

 

 0092 Child 2 Month and 5B(1) 4 N (MMDD) 

 Day of Birth 

 0094 Child 2 Month and 5B(2) 4 N (MMDD) 

 Day of Death 

 0102 Child 3 Month and 5C(1) 4 N (MMDD) 

 Day of Birth 

 0104 Child 3 Month and 5C(2) 4 N (MMDD) 

 Day of Death 

 0133 Street Address 6A Child 1 35 AN, Allowable special 

 During the Filing characters are space, 

 Tax Year - 1 slash, hyphen 

 0137 City, State and Zip 6A Child 1 25 AN 

 Code - 1 

 0141 Street Address 6A Child 1 35 AN, Allowable special 

 During the Filing characters are space, 

 Tax Year - 2 slash, hyphen 

 0144 City, State and Zip 6A Child 1 25 AN 

 Code - 2 

 0145 Street Address 6A Child 1 35 AN, Allowable special 

 During the Filing characters are space, 

 Tax Year - 3 slash, hyphen 

 0147 City, State and Zip 6A Child 1 25 AN 

 Code - 3 

 0150 Address Same as 6B 1 "X" or blank 

 Child 1 

 0246 Street Address 6B Child 2 35 'See 1st Occ.' 

 During The Filing 

 Tax Year - 1 

 0250 City, State and Zip 6B Child 2 25 'See 1st Occ.' 

 Code - 1 

 0255 Street Address 6B Child 2 35 'See 1st Occ.' 

 During the Filing 

 Tax Year - 2 

 0260 City, State and Zip 6B Child 2 25 'See 1st Occ.' 

 Code - 2 

 

Publication 1346 October 1, 2011 Part 2 Page 678 
 FORM 8862 PAGE 1 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0265 Street Address 6B Child 2 35 'See 1st Occ.' 

 During the Filing 

 Tax Year - 3 

 

 0270 City, State and Zip 6B Child 2 25 'See 1st Occ.' 

 Code - 3 

 0272 Address Same as 6C 1 "X" or blank 

 Child 1 

 0274 Address Same as 6C 1 "X" or blank 

 Child 2 

 0276 Street Address 6C Child 3 35 'See 1st Occ.' 

 during the Filing 

 Tax Year-1 

 0278 City, State and Zip 6C Child 3 25 'See 1st Occ.' 

 Code-1 

 0280 Street Address 6C Child 3 35 'See 1st Occ.' 

 during the Filing 

 Tax Year-2 

 0282 City, State and Zip 6C Child 3 25 'See 1st Occ.' 

 Code-2 

 0284 Street Address 6C Child 3 35 'See 1st Occ.' 

 during the Filing 

 Tax Year-3 

 0286 City, State and Zip 6C Child 3 25 'See 1st Occ.' 

 Code-3 

 0290 Other Person Lived 7 1 "X" or blank 

 w/Child - Yes 

 0300 Other Person Lived 7 1 "X" or blank 

 w/Child - No 

 0310 Other Person Name-1 7A 35 AN, Allowable special 

 Child 1 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&) 

 

 0320 Other Person 7A 11 AN or blank 

 Relationship-1 

 Child 1 

 0330 Other Person Name-2 7A 35 'See 1st Occ.' 

 Child 1 

Publication 1346 October 1, 2011 Part 2 Page 679 
 FORM 8862 PAGE 1 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 Other Person 7A 11 'See 1st Occ.' 

 Relationship-2 

 Child 1 

 

 0350 Other Person Name-3 7A 35 'See 1st Occ.' 

 Child 1 

 0360 Other Person 7A 11 'See 1st Occ.' 

 Relationship-3 

 Child 1 

 0370 Other Person Same 7B 1 "X" or blank 

 as Child 1 

 0380 Other Person Name-1 7B 35 AN, Allowable special 

 Child 2 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&) 

 

 0390 Other Person 7B 11 AN or blank 

 Relationship-1 

 Child 2 

 0400 Other Person Name-2 7B 35 'See 1st Occ.' 

 Child 2 

 0410 Other Person 7B 11 'See 1st Occ.' 

 Relationship-2 

 Child 2 

 0420 Other Person Name-3 7B 35 'See 1st Occ.' 

 Child 2 

 0430 Other Person 7B 11 'See 1st Occ.' 

 Relationship-3 

 Child 2 

 0440 Other Person Living 7C 1 "X" or blank 

 with Child 3, Same 

 as Child 1 

 0450 Other Person Living 7C 1 "X" or blank 

 with Child 3, Same 

 as Child 2 

 0460 Other Person Name-1 7C 35 AN, Allowable Special 

 Child 3 Characters are: Space, 

 less-than (<), Hyphen (-) 

 and Ampersand (&) 

 

Publication 1346 October 1, 2011 Part 2 Page 680 
 FORM 8862 PAGE 1 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0470 Other Person 7C 11 AN or blank 

 Relationship-1 

 Child 3 

 

 0480 Other Person Name-2 7C 35 'See 1st Occ.' 

 Child 3 

 0490 Other Person 7C 11 'See 1st Occ.' 

 Relationship-2 

 Child 3 

 0500 Other Person Name-3 7C 35 'See 1st Occ.' 

 Child 3 

 0510 Other Person 7C 11 'See 1st Occ.' 

 Relationship-3 

 Child 3 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 681 

 
 FORM 8862 PAGE 2 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0049" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0512 Record ID 6 "FRMbbb" 

 

 0513 Form Number 6 "8862bb" 

 0514 Page Number 5 "PG02b" 

 0515 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0516 Filler 1 blank 

 0517 Form Occurrence 7 N 

 Number 0000001 

 0520 Number of Days You 8 3 N 

 Lived in U.S. 

 0530 Number of Days Your 9 3 N 

 Spouse Lived in U.S. 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 682 

 
 FORM 8863 PAGE 1 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0499" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8863bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0010 Student's First 1a 10 AN, "STMbnn" or blank 

 Name - 1 

 +0020 Student's Last Name 1a 15 AN (last name) or blank 

 - 1 

 +0030 Student's Name 1a 4 First 4 significant 

 Control - 1 characters of student's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) or blank 

 

 +0035 Student's SSN - 1 1b 9 N or blank 

 *+0040 Qualified Expenses 1c 12 N or "STMbnn" 

 Paid in Current Tax 

 Year - 1 

 +0050 Subtract $2,000 1d 12 N 

 from Amt in column 

 (c) - 1 

 +0060 Multiply Amt in 1e 12 N 

 Column (d) by 25% - 

 1 

Publication 1346 October 1, 2011 Part 2 Page 683

 
 FORM 8863 PAGE 1 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0070 Amt from Column (c) 1f 12 N 

 or Column (e) plus 

 $2,000 - 1 

 

 0080 Student's First 1a 10 'See 1st Occ.' 

 Name - 2 

 0090 Student's Last Name 1a 15 'See 1st Occ.' 

 - 2 

 0100 Student's Name 1a 4 'See 1st Occ.' 

 Control - 2 

 0105 Student's SSN - 2 1b 9 'See 1st Occ.' 

 0110 Qualified Expenses 1c 12 N 

 Paid in Current Tax 

 Year - 2 

 0120 Subtract $2,000 1d 12 N 

 from Amt in column 

 (c) - 2 

 0130 Multiply Amt in 1e 12 N 

 Column (d) by 25% - 

 2 

 0140 Amt from Column (c) 1f 12 N 

 or Column (e) plus 

 $2,000 - 2 

 0150 Student's First 1a 10 'See 1st Occ.' 

 Name - 3 

 0160 Student's Last Name 1a 15 'See 1st Occ.' 

 - 3 

 0170 Student's Name 1a 4 'See 1st Occ.' 

 Control - 3 

 0175 Student's SSN - 3 1b 9 'See 1st Occ.' 

 0180 Qualified Expenses 1c 12 N 

 Paid in Current Tax 

 Year - 3 

 0190 Subtract $2,000 1d 12 N 

 from Amt in column 

 (c) - 3 

Publication 1346 October 1, 2011 Part 2 Page 684

 
 FORM 8863 PAGE 1 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Multiply Amt in 1e 12 N 

 Column (d) by 25% - 

 3 

 

 0210 Amt from Column (c) 1f 12 N 

 or Column (e) plus 

 $2,000 - 3 

 0211 Tentative American 2 12 N 

 Opportunity Credit 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 *0250 Student's First 3a 10 AN, "STMbnn" or blank | 

 Name - 1 

 

 +0260 Student's Last Name 3a 15 AN (last name) or blank | 

 - 1 

 +0270 Student's Name 3a 4 First 4 significant | 

 Control - 1 characters of student's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) or blank 

 

 +0275 Student's SSN - 1 3b 9 N or blank | 

Publication 1346 October 1, 2011 Part 2 Page 685

 
 FORM 8863 PAGE 1 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0280 Qualified Expenses - 3c 12 N | 

 1 

 

 0290 Student's First 3a 10 'See 1st Occ.' | 

 Name - 2 

 0300 Student's Last Name 3a 15 'See 1st Occ.' | 

 - 2 

 0310 Student's Name 3a 4 'See 1st Occ.' | 

 Control - 2 

 0315 Student's SSN - 2 3b 9 'See 1st Occ.' | 

 0320 Qualified Expenses - 3c 12 'See 1st Occ.' | 

 2 

 0330 Student's First 3a 10 'See 1st Occ.' | 

 Name - 3 

 0340 Student's Last Name 3a 15 'See 1st Occ.' | 

 - 3 

 0350 Student's Name 3a 4 'See 1st Occ.' | 

 Control - 3 

 0355 Student's SSN - 3 3b 9 'See 1st Occ.' | 

 0360 Qualified Expenses - 3c 12 'See 1st Occ.' | 

 3 

 0450 Total Qualified 4 12 N | 

 Expenses 

 0460 Smaller of Line 4 5 12 N | 

 or $10,000 

 --| 

 --| 

 --| 

 --| 

 0470 Tentative Lifetime 6 12 N | 

 Learning Credit 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 686

 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0236" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0472 Record ID 6 "FRMbbb" 

 

 0473 Form Number 6 "8863bb" 

 0474 Page Number 5 "PG02b" 

 0475 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0476 Filler 1 blank 

 0477 Form Occurrence 7 N 

 Number 0000001 

 0480 Enter Amount from 7 12 N | 

 Line 2 

 0490 Enter $90,000 8 12 N | 

 ($180,000 if 

 Married Filing 

 Jointly) 

 

 0500 Modified AGI from 9 12 N | 

 1040 or 1040A 

 0510 Subtract Line 9 10 12 N | 

 from Line 8 

 0515 Enter $10,000 11 12 N | 

 ($20,000 if Married 

 Filing Jointly) 

 0520 Divide Line 10 by 12 6 R | 

 Line 11 

 0529 Multiply Line 7 by 13 12 N | 

 Line 12 

 0535 Ineligible for 13 1 "X" or blank | 

 Refundable American 

 Opp. Credit box 

 0540 Refundable American 14 12 N | 

 Opportunity Credit 

Publication 1346 October 1, 2011 Part 2 Page 687 

 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0550 Subtract Line 14 15 12 N | 

 from Line 13 

 

 0560 Enter Tentative 16 12 N | 

 Lifetime Learning 

 Credit Amount 

 0570 Enter $60,000 17 12 N | 

 ($120,000 if 

 Married Filing 

 Jointly) 

 

 0580 Modified AGI from 18 12 N | 

 1040 or 1040A 

 0590 Subtract Line 18 19 12 N | 

 from Line 17 

 0600 Enter $10,000 20 12 N | 

 ($20,000 if Married 

 Filing Jointly) 

 0610 Divide Line 19 by 21 6 R | 

 Line 20 

 0620 Multiple Line 16 by 22 12 N | 

 Line 21 

 --| 

 --| 

 --| 

 --| 

 0670 Nonrefundable 23 12 N | 

 Education Credits 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 688

 
 FORM 8864 Biodiesel and Renewable Diesel Fuels 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0241" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8864bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 @0008 Statement in Lieu 6 "STMbnn" or blank 

 of Previously Filed 

 Certificate 

 --| 

 0033 Biodiesel Gallons 1a 6 N 

 after 2008 

 0036 Biodiesel Amount 1c 12 N 

 after 2008 

 0040 Agri-Biodiesel 2a 6 N 

 Gallons 

 0050 Agri-Biodiesel 2c 12 N 

 Amount 

 0052 Renewable Diesel 3a 6 N 

 Gallons 

 0054 Renewable Diesel 3c 12 N 

 Amount 

 0073 Biodiesel Mixture 4a 6 N 

 Gallons after 2008 

 0076 Biodiesel Mixture 4c 12 N 

 Amount after 2008 

 0080 Agri-Biodiesel Mix 5a 6 N 

 Gallons 

Publication 1346 October 1, 2011 Part 2 Page 689 

 
 FORM 8864 Biodiesel and Renewable Diesel Fuels 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Agri-Biodiesel Mix 5c 12 N 

 Amount 

 

 0092 Renewable Diesel 6a 6 N 

 Mix Gallons 

 0094 Renewable Diesel 6c 12 N 

 Mix Amount 

 0096 Qualified Agri- 7a 6 N 

 Biodiesel 

 Production Gallons 

 0098 Qualified Agri- 7c 12 N 

 Biodiesel 

 Production Amount 

 0100 Total of All 8 12 N 

 Biodiesel Fuels 

 Amount 

 0110 Pass-Through Credits 9 12 N 

 0120 Current Year Credit 10 12 N 

 @0125 Credit Division 10 6 "STMbnn" or blank 

 Schedule 

 0200 Allocated to 11 12 NO ENTRY 

 Beneficiaries or 

 Patrons 

 0210 Estate, Trust, Coop 12 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 690
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1705" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record Id 6 "FRMbbb" 

 

 0001 Form Number 6 "8865bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0006 Tax Period 6 YYYYMM 

 @0007 Category/Filer 6 "STMbnn" or blank 

 Attachment 

 0010 Partnership's Tax 8 YYYYMMDD 

 Year Beginning 

 0020 Partnership's Tax 8 YYYYMMDD 

 Year Ending 

 0080 Category 1 Filer A 1 NO ENTRY 

 0090 Category 2 Filer A 1 "X" or blank 

 0100 Category 3 Filer A 1 "X" or blank 

 0110 Category 4 Filer A 1 "X" or blank 

 0120 Filer's Tax Year B 8 YYYYMMDD 

 Beginning 

 0130 Filer's Tax Year B 8 YYYYMMDD 

 Ending 

 0140 Filer's Share Of C 12 N 

 Liabilities 

 Nonrecourse 

Publication 1346 October 1, 2011 Part 2 Page 691 
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Qualified C 12 N 

 Nonrecourse 

 Financing 

 

 0160 Other C 12 N 

 0170 Parent Filer's Name D 35 AN 

 0180 Parent Filer's D 35 AN 

 Address 

 0190 Parent Filer's City D 22 AN 

 0200 Parent Filer's State D 2 AN 

 0210 Parent Filer's Zip D 12 N or nnnnnbbbbbbb 

 Code or nnnnnnnnnbbb 

 or blank 

 0220 Parent Filer's EIN D 9 N 

 *0230 Name Other Partner E(1) 35 AN or "STMbnn" or blank 

 +0240 Address Other E(2) 35 AN 

 Partner 

 *+0250 City Other Partner E(2) 22 AN, "STMbnn" or blank 

 +0260 State Other Partner E(2) 2 AN 

 +0270 Zip Code Other E(2) 12 N or nnnnnbbbbbbb 

 Partner or nnnnnnnnnbbb 

 or blank 

 +0280 Identifying Number E(3) 9 N 

 Other Partner 

 +0290 First Category 1 E(4) 1 "X" or blank 

 Filer 

 +0300 First Category 2 E(4) 1 "X" or blank 

 Filer 

 +0310 Constructive Owner E(4) 1 "X" or blank 

 0320 Name Other Partner - E(1) 35 AN 

 2 

 0330 Address Other E(2) 35 AN 

 Partner - 2 

Publication 1346 October 1, 2011 Part 2 Page 692 
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 City Other Partner - E(2) 22 AN 

 2 

 

 0350 State Other Partner E(2) 2 AN 

 - 2 

 0360 Zip Code Other E(2) 12 N or nnnnnbbbbbbb 

 Partner - 2 or nnnnnnnnnbbb 

 or blank 

 0370 Indentifying Number E(3) 9 N 

 Other Partner - 2 

 0380 Second Category 1 E(4) 1 "X" or blank 

 Filer 

 0390 Second Category 2 E(4) 1 "X" or blank 

 Filer 

 0400 Constructive Owner - E(4) 1 "X" or blank 

 2 

 0410 Name Other Partner - E(1) 35 AN 

 3 

 0420 Address Other E(2) 35 AN 

 Partner - 3 

 0430 City Other Partner - E(2) 22 AN 

 3 

 0440 State Other Partner E(2) 2 AN 

 - 3 

 0450 Zip Code Other E(2) 12 N or nnnnnbbbbbbb 

 Partner - 3 or nnnnnnnnnbbb 

 or blank 

 0460 Identifying Number E(3) 9 N 

 Other Partner - 3 

 0470 Third Category 1 E(4) 1 "X" or blank 

 Filer 

 0480 Third Category 2 E(4) 1 "X" or blank 

 Filer 

 0490 Constructive Owner - E(4) 1 "X" or blank 

 3 

 0590 Name Line 1 Foreign F(1) 35 AN 

 Partnership 

 

Publication 1346 October 1, 2011 Part 2 Page 693 
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0600 Name Line 2 Foreign F1 35 AN 

 Partnership 

 

 0605 In Care of Name Line F1 35 AN or blank 

 0610 Address Foreign F1 35 AN 

 Partnership 

 0615 Reserved F1 35 NO ENTRY 

 0620 City Foreign F1 22 AN 

 Partnership 

 0625 Foreign City, State F1 35 AN 

 or Province 

 0630 State Foreign F1 2 AN 

 Partnership 

 0635 Country Foreign F1 35 AN 

 Partnership 

 0640 Zip Code Foreign F1 12 N or nnnnnbbbbbbb 

 Partnership or nnnnnnnnnbbb 

 or blank 

 0650 EIN Foreign F2(a) 9 N or blank | 

 Partnership 

 0655 Foreign Reference F2(b) 50 AN | 

 ID Number 

 0660 Country Under Whose F3 35 AN 

 Laws Organized 

 0670 Date Of Organization F4 8 YYYYMMDD 

 0680 Principal Business F5 35 AN 

 Place 

 0690 Business Activity F6 6 N or blank 

 Code Valid 

 Range:111100-813000 

 0700 Principal Business F7 35 AN 

 Activity 

 0710 Functional Currency F8a 20 AN 

 Name 

 0712 Exchange Rate F8b 11 R (nnnnnnn.nnnn) 

 (decimal is implied) 

 

Publication 1346 October 1, 2011 Part 2 Page 694 
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0715 Attach Statement F8 6 "STMbnn" or blank 

 Identifying QBU 

 

 0720 Name Line 1 U.S. G1 35 AN 

 Agent 

 0730 Name Line 2 U.S. G1 35 AN 

 Agent 

 0740 Address U.S. Agent G1 35 AN 

 0750 City U.S. Agent G1 22 AN 

 0760 State U.S. Agent G1 2 AN 

 0770 Zip Code U.S. Agent G1 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 0775 Identifying Number G1 9 N 

 Of Agent 

 0780 File Form 1042 G2 1 "X" or blank 

 0790 File Form 8804 G2 1 "X" or blank 

 0800 File Form 1065 G2 1 "X" or blank 

 0805 Reserved G2 12 Blank 

 0810 Name Line 1 Foreign G3 35 AN 

 Partnership's Agent 

 0820 Name Line 2 Foreign G3 35 AN 

 Partnership's Agent 

 0830 Address Foreign G3 35 AN 

 Agent 

 0840 City Foreign Agent G3 22 AN 

 0850 State Foreign Agent G3 2 AN 

 0860 Zip Code Foreign G3 12 N or nnnnnbbbbbbb 

 Agent or nnnnnnnnnbbb 

 or blank 

 0865 Country Foreign G3 35 AN or blank 

 Agent 

 0870 Name Line 1 Person G4 35 AN 

 With Books/Records 

 

Publication 1346 October 1, 2011 Part 2 Page 695 
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0880 Name Line 2 Person G4 35 AN 

 With Books/Records 

 

 0890 Address Person With G4 35 AN 

 Books 

 0900 City Person With G4 22 AN 

 Books 

 0910 State Person With G4 2 AN 

 Books 

 0920 Zip Code Person G4 12 N or nnnnnbbbbbbb 

 With Books or nnnnnnnnnbbb 

 or blank 

 0925 Country Person With G4 35 AN or blank 

 Books 

 0930 Location Books G4 35 AN 

 0940 Special Allocations G5 1 "X" or blank 

 Made (Yes Box) 

 0950 Special Allocations G5 1 "X" or blank 

 Made (No Box) 

 0960 Number Of Foreign G6 12 N 

 Disregarded Entities 

 @0965 Attach List of G6 6 "STMbnn" or BLANK 

 Entities 

 0970 How Is Partnership G7 25 AN 

 Classified 

 0980 Partnership Own G8 1 "X" or blank 

 Separate Units (Yes 

 Box) 

 0990 Partnership Own G8 1 "X" or blank 

 Separate Units (No 

 Box) 

 @0995 Attach Schedule of G8 6 "STMbnn" OR BLANK 

 Separate Units 

 1000 Total Receipts & G9 1 "X" or blank 

 Assets Less Than 

 Limit (Yes) 

Publication 1346 October 1, 2011 Part 2 Page 696 
 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1010 Total Receipts & G9 1 "X" or blank 

 Assets Less Than 

 Limit (No) 

 

 @1029 Form 8865 Page 1 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 697 

 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2218" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1030 Record ID 6 "FRMbbb" 

 

 1031 Form Number 6 "8865bb" 

 1032 Page Number 5 "PG02b" 

 1033 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1034 Filler 1 Blank 

 1035 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 1040 Owns Direct Interest SCH A a 1 "X" or blank 

 1045 Owns Constructive SCH A b 1 "X" or blank 

 Interest 

 *1050 Name Constructive SCH A 35 AN or "STMbnn" OR BLANK 

 Ownership 

 +1060 Address SCH A 35 AN 

 Constructive 

 Ownership 

 *+1070 City Constructive SCH A 22 AN or "STMbnn" 

 Ownership 

 +1080 State Constructive SCH A 2 AN 

 Ownership 

 +1090 Zip Code SCH A 12 N or nnnnnbbbbbbb 

 Constructive or nnnnnnnnnbbb 

 Ownership or blank 

 +1100 Identifying Number SCH A 9 N 

 Constructive 

 Ownership 

 +1110 Foreign Person SCH A 1 "X" or blank 

 +1120 Direct Partner SCH A 1 "X" or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 698 

 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1130 Name Constructive SCH A 35 AN 

 Ownership - 2 

 

 1140 Address SCH A 35 AN 

 Constructive 

 Ownership - 2 

 1150 City Constructive SCH A 22 AN 

 Ownership - 2 

 1160 State Constructive SCH A 2 AN 

 Ownership - 2 

 1170 Zip Code SCH A 12 N or nnnnnbbbbbbb 

 Constructive or nnnnnnnnnbbb 

 Ownership - 2 or blank 

 1180 Identifying Number SCH A 9 N 

 Constructive 

 Ownership - 2 

 1190 Foreign Person - 2 SCH A 1 "X" or blank 

 1200 Direct Partner - 2 SCH A 1 "X" or blank 

 1210 Name Constructive SCH A 35 AN 

 Ownership - 3 

 1220 Address SCH A 35 AN 

 Constructive 

 Ownership - 3 

 1230 City Constructive SCH A 22 AN 

 Ownership - 3 

 1240 State Constructive SCH A 2 AN 

 Ownership - 3 

 1250 Zip Code SCH A 12 N or nnnnnbbbbbbb 

 Constructive or nnnnnnnnnbbb 

 Ownership - 3 or blank 

 1260 Identifying Number SCH A 9 N 

 Constructive 

 Ownership 

 1270 Foreign Person - 3 SCH A 1 "X" or blank 

 1280 Direct Partner - 3 SCH A 1 "X" or blank 

 1290 Name Constructive SCH A 35 AN 

 Ownership - 4 

Publication 1346 October 1, 2011 Part 2 Page 699 

 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1300 Address SCH A 35 AN 

 Constructive 

 Ownership - 4 

 

 1310 City Constructive SCH A 22 AN 

 Ownership - 4 

 1320 State Constructive SCH A 2 AN 

 Ownership - 4 

 1330 Zip Code SCH A 12 N or nnnnnbbbbbbb 

 Constructive or nnnnnnnnnbbb 

 Ownership - 4 or blank 

 1340 Identifying Number SCH A 9 N 

 Constructive 

 Ownership - 4 

 1350 Foreign Person - 4 SCH A 1 "X" or blank 

 1360 Direct Partner - 4 SCH A 1 "X" or blank 

 1370 Name Constructive SCH A 35 AN 

 Ownership - 5 

 1380 Address SCH A 35 AN 

 Constructive 

 Ownership - 5 

 1390 City Constructive SCH A 22 AN 

 Ownership - 5 

 1400 State Constructive SCH A 2 AN 

 Ownership - 5 

 1410 Zip Code SCH A 12 N or nnnnnbbbbbbb 

 Constructive or nnnnnnnnnbbb 

 Ownership - 5 or blank 

 1420 Identifying Number SCH A 9 N 

 Constructive 

 Ownership - 5 

 1430 Foreign Person - 5 SCH A 1 "X" or blank 

 1440 Direct Partner - 5 SCH A 1 "X" or blank 

 1445 Reserved 6 Blank 

 *1450 Name Of Partners SCH A-1 35 AN, "STMbnn" or blank 

 +1460 Address of Partners SCH A-1 35 AN 

 

Publication 1346 October 1, 2011 Part 2 Page 700 

 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+1470 City of Partners SCH A-1 22 AN OR "STMbnn" 

 

 +1480 State of Partners SCH A-1 2 AN 

 +1490 Zip Code of Partners SCH A-1 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 +1500 Identifying Number SCH A-1 9 N 

 of Partners 

 +1510 Foreign Person Check SCH A-1 1 "X" or blank 

 1520 Name Of Partners - 2 SCH A-1 35 AN 

 1530 Address of Partners SCH A-1 35 AN 

 - 2 

 1540 City of Partners - 2 SCH A-1 22 AN 

 1550 State of Partners - SCH A-1 2 AN 

 2 

 1560 Zip Code of SCH A-1 12 N or nnnnnbbbbbbb 

 Partners - 2 or nnnnnnnnnbbb 

 or blank 

 1570 Identifying Number SCH A-1 9 N 

 of Partners - 2 

 1580 Foreign Person SCH A-1 1 "X" or blank 

 Check - 2 

 1590 Name Of Partners - 3 SCH A-1 35 AN 

 1600 Address of Partners SCH A-1 35 AN 

 - 3 

 1610 City of Partners - 3 SCH A-1 22 AN 

 1620 State of Partners - SCH A-1 2 AN 

 3 

 1630 Zip Code of SCH A-1 12 N or nnnnnbbbbbbb 

 Partners - 3 or nnnnnnnnnbbb 

 or blank 

 1640 Identifying Number SCH A-1 9 N 

 of Partners - 3 

 1650 Foreign Person SCH A-1 1 "X" or blank 

 Check - 3 

 

Publication 1346 October 1, 2011 Part 2 Page 701 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1660 Name Of Partners - 4 SCH A-1 35 AN 

 

 1670 Address of Partners SCH A-1 35 AN 

 - 4 

 1680 City of Partners - 4 SCH A-1 22 AN 

 1690 State of Partners - SCH A-1 2 AN 

 4 

 1700 Zip Code of SCH A-1 12 N or nnnnnbbbbbbb 

 Partners - 4 or nnnnnnnnnbbb 

 or blank 

 1710 Identifying Number SCH A-1 9 N 

 of Partners - 4 

 1720 Foreign Person SCH A-1 1 "X" or blank 

 Check - 4 

 1730 Name Of Partners - 5 SCH A-1 35 AN 

 1740 Address of Partners SCH A-1 35 AN 

 - 5 

 1750 City of Partners - 5 SCH A-1 22 AN 

 1760 State of Partners - SCH A-1 2 AN 

 5 

 1770 Zip Code of SCH A-1 12 N or nnnnnbbbbbbb 

 Partners - 5 or nnnnnnnnnbbb 

 or blank 

 1780 Identifying Number SCH A-1 9 N 

 of Partners - 5 

 1790 Foreign Person SCH A-1 1 "X" or blank 

 Check - 5 

 1795 Reserved 6 Blank 

 1800 Other Foreign SCH A-1 1 "X" or blank 

 Person Direct 

 Partner (Yes Box) 

 1810 Other Foreign SCH A-1 1 "X" or blank 

 Person Direct 

 Partner (No Box) 

 *1820 Name Of Partnership SCH A-2 35 AN or "STMbnn" 

 OR BLANK 

 

Publication 1346 October 1, 2011 Part 2 Page 702 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +1830 Address of SCH A-2 35 AN 

 Partnership 

 

 *+1840 City of Partnership SCH A-2 22 AN or "STMbnn" 

 +1850 State of Partnership SCH A-2 2 AN 

 +1860 Zip Code of SCH A-2 12 N or nnnnnbbbbbbb 

 Partnership or nnnnnnnnnbbb 

 or blank 

 +1870 EIN Of Partnership SCH A-2 9 N 

 +1880 Ordinary Income Or SCH A-2 12 N 

 Loss 

 +1890 Foreign Partnership SCH A-2 1 "X" or blank 

 1900 Name Of Partnership SCH A-2 35 AN 

 - 2 

 1910 Address of SCH A-2 35 AN 

 Partnership - 2 

 1920 City of Partnership SCH A-2 22 AN 

 - 2 

 1930 State of SCH A-2 2 AN 

 Partnership - 2 

 1940 Zip Code of SCH A-2 12 N or nnnnnbbbbbbb 

 Partnership - 2 or nnnnnnnnnbbb 

 or blank 

 1950 EIN of Partnership - SCH A-2 9 N 

 2 

 1960 Ordinary Income Or SCH A-2 12 N 

 Loss - 2 

 1970 Foreign Partnership SCH A-2 1 "X" or blank 

 - 2 

 1980 Name Of Partnership SCH A-2 35 AN 

 - 3 

 1990 Address of SCH A-2 35 AN 

 Partnership - 3 

 2000 City of Partnership SCH A-2 22 AN 

 - 3 

Publication 1346 October 1, 2011 Part 2 Page 703 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2010 State of SCH A-2 2 AN 

 Partnership - 3 

 

 2020 Zip Code of SCH A-2 12 N or nnnnnbbbbbbb 

 Partnership - 3 or nnnnnnnnnbbb 

 or blank 

 2030 EIN of Partnership - SCH A-2 9 N 

 3 

 2040 Ordinary Income Or SCH A-2 12 N 

 Loss - 3 

 2050 Foreign Partnership SCH A-2 1 "X" or blank 

 - 3 

 2060 Name Of Partnership SCH A-2 35 AN 

 - 4 

 2070 Address of SCH A-2 35 AN 

 Partnership - 4 

 2080 City of Partnership SCH A-2 22 AN 

 - 4 

 2090 State of SCH A-2 2 AN 

 Partnership - 4 

 2100 Zip Code of SCH A-2 12 N or nnnnnbbbbbbb 

 Partnership - 4 or nnnnnnnnnbbb 

 or blank 

 2110 EIN of Partnership - SCH A-2 9 N 

 4 

 2120 Ordinary Income Or SCH A-2 12 N 

 Loss - 4 

 2130 Foreign Partnership SCH A-2 1 "X" or blank 

 - 4 

 2140 Name Of Partnership SCH A-2 35 AN 

 - 5 

 2150 Address of SCH A-2 35 AN 

 Partnership - 5 

 2160 City of Partnership SCH A-2 22 AN 

 - 5 

 2170 State of SCH A-2 2 AN 

 Partnership - 5 

Publication 1346 October 1, 2011 Part 2 Page 704 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2180 Zip Code of SCH A-2 12 N or nnnnnbbbbbbb 

 Partnership - 5 or nnnnnnnnnbbb 

 or blank 

 

 2190 EIN of Partnership - SCH A-2 9 N 

 5 

 2200 Ordinary Income Or SCH A-2 12 N 

 Loss - 5 

 2210 Foreign Partnership SCH A-2 1 "X" or blank 

 - 5 

 2215 Reserved 6 Blank 

 2220 Gross Receipts Or SCH B 1a 12 N 

 Sales 

 @2225 Attach Schedule of SCH B 1a 6 "STMbnn" or blank 

 Line 1a 

 2230 Less Returns And SCH B 1b 12 N 

 Allowances 

 2240 Total SCH B 1c 12 N 

 2250 Cost Of Goods Sold SCH B 2 12 N 

 2260 Gross Profit SCH B 3 12 N 

 2270 Ordinary Income SCH B 4 12 N 

 (loss) 

 @2275 Ordinary Income SCH B 4 6 "STMbnn" or blank 

 (Loss) (Attach 

 Schedule) 

 2280 Net Farm Profit SCH B 5 12 N 

 (Loss) 

 2290 Net Gain (loss) SCH B 6 12 N 

 2300 Other Income (loss) SCH B 7 12 N 

 @2305 Other Income (loss) SCH B 7 6 "STMbnn" OR BLANK 

 (attach Schedule) 

 2310 Total Income (loss) SCH B 8 12 N 

 2320 Salaries & Wages SCH B 9 12 N 

Publication 1346 October 1, 2011 Part 2 Page 705 
 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2330 Guaranteed Payments SCH B 10 12 N 

 To Partners 

 

 2340 Repairs & SCH B 11 12 N 

 Maintenance 

 2350 Bad Debts SCH B 12 12 N 

 2360 Rent SCH B 13 12 N 

 2370 Taxes & Licenses SCH B 14 12 N 

 2380 Interest SCH B 15 12 N 

 @2385 Interest Attachment SCH B 15 6 "STMbnn" or blank 

 2390 Depreciation SCH B 16a 12 N 

 2400 Less Depreciation SCH B 16b 12 N 

 Reported On 

 Schedule A 

 2405 Total Depreciation SCH B 16c 12 N 

 2410 Depletion SCH B 17 12 N 

 2420 Retirement Plans, SCH B 18 12 N 

 Etc. 

 2430 Employee Benefits SCH B 19 12 N 

 Programs 

 2440 Other Deductions SCH B 20 12 N 

 @2445 Other Deductions SCH B 20 6 "STMbnn" or blank 

 (Attach Schedule) 

 2450 Total Deductions SCH B 21 12 N 

 2460 Ordinary Business SCH B 22 12 N 

 Income (Loss) 

 @2465 Form 8865 Page 2 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 706 
 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1513" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 2470 Record ID 6 "FRMbbb" 

 

 2471 Form Number 6 "8865bb" 

 2472 Page Number 5 "PG03b" 

 2473 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 2474 Filler 1 Blank 

 2475 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 *2480 S-T Description of SCH D 1(a) 80 AN, "STCGL", or blank 

 Property 

 +2490 S-T Date Acquired SCH D 1(b) 8 YYYYMMDD, or "VARIOUS" 

 +2500 S-T Date Sold SCH D 1(c) 8 YYYYMMDD 

 +2510 S-T Sales Price SCH D 1(d) 12 N, or "EXPIRED" 

 +2520 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED" 

 Basis 

 +2530 S-T Gain or Loss SCH D 1(f) 12 N 

 2540 S-T Description of SCH D 1(a) 80 AN 

 Property - 2 

 2550 S-T Date Acquired - SCH D 1(b) 8 'See 1st Occ.' 

 2 

 2560 S-T Date Sold - 2 SCH D 1(c) 8 YYYYMMDD 

 2570 S-T Sales Price - 2 SCH D 1(d) 12 N, or "EXPIRED" 

 2580 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED" 

 Basis - 2 

 2590 S-T Gain or Loss - 2 SCH D 1(f) 12 N 

 2600 S-T Description of SCH D 1(a) 80 AN 

 Property - 3 

 

Publication 1346 October 1, 2011 Part 2 Page 707 
 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2610 S-T Date Acquired - SCH D 1(b) 8 'See 1st Occ.' 

 3 

 

 2620 S-T Date Sold - 3 SCH D 1(c) 8 YYYYMMDD 

 2630 S-T Sales Price - 3 SCH D 1(d) 12 N, or "EXPIRED" 

 2640 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED" 

 Basis - 3 

 2650 S-T Gain or Loss - 3 SCH D 1(f) 12 N 

 2660 S-T Description of SCH D 1(a) 80 AN 

 Property - 4 

 2665 S-T Date Acquired - SCH D 1(b) 8 'See 1st Occ.' 

 4 

 2670 S-T Date Sold - 4 SCH D 1(c) 8 YYYYMMDD 

 2675 S-T Sales Price - 4 SCH D 1(d) 12 N, or "EXPIRED" 

 2680 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED" 

 Basis - 4 

 2690 S-T Gain or Loss - 4 SCH D 1(f) 12 N 

 2700 S-T Description of SCH D 1(a) 80 AN 

 Property - 5 

 2702 S-T Date Acquired - SCH D 1(b) 8 'See 1st Occ.' 

 5 

 2704 S-T Date Sold - 5 SCH D 1(c) 8 YYYYMMDD 

 2706 S-T Sales Price - 5 SCH D 1(d) 12 N, or "EXPIRED" 

 2708 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED" 

 Basis - 5 

 2710 S-T Gain or Loss - 5 SCH D 1(f) 12 N 

 2714 S-T Gain or (Loss) SCH D 2 12 N 

 Sch. D-1 (Form 1065) 

 2715 Reserved 6 Blank 

 2720 S-T Capital Gain SCH D 3 12 N 

 From Installment 

 Sales 

Publication 1346 October 1, 2011 Part 2 Page 708 
 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2730 S-T Capital Gain SCH D 4 12 N 

 (Loss) Like-Kind 

 Exchange 

 

 2740 Partnership's Share SCH D 5 12 N 

 Net S-T Capital 

 Gain (Loss) 

 2750 Net S-T Capital SCH D 6 12 N 

 Gain (Loss) 

 *2760 L-T Description of SCH D 7(a) 80 AN or "LTCGL" or blank 

 Property 

 +2770 L-T Date Acquired SCH D 7(b) 8 YYYYMMDD, or "INHERIT", 

 or "VARIOUS" 

 +2780 L-T Date Sold SCH D 7(c) 8 YYYYMMDD 

 +2790 L-T Sales Price SCH D 7(d) 12 N, or "EXPIRED" 

 +2800 L-T Cost or Other SCH D 7(e) 12 N, or "EXPIRED" 

 Basis 

 +2810 L-T Gain or Loss SCH D 7(f) 12 N 

 2830 L-T Description of SCH D 7(a) 80 AN 

 Property - 2 

 2840 L-T Date Acquired - SCH D 7(b) 8 'See 1st Occ.' 

 2 

 2850 L-T Date Sold - 2 SCH D 7(c) 8 YYYYMMDD 

 2860 L-T Sales Price - 2 SCH D 7(d) 12 N, or "EXPIRED" 

 2870 L-T Cost or Other SCH D 7(e) 12 N, or "EXPIRED" 

 Basis - 2 

 2880 L-T Gain or Loss - 2 SCH D 7(f) 12 N 

 2900 L-T Description of SCH D 7(a) 80 AN 

 Property - 3 

 2910 L-T Date Acquired - SCH D 7(b) 8 'See 1st Occ.' 

 3 

 2920 L-T Date Sold - 3 SCH D 7(c) 8 YYYYMMDD 

 2930 L-T Sales Price - 3 SCH D 7(d) 12 N, or "EXPIRED" 

Publication 1346 October 1, 2011 Part 2 Page 709 

 
 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2940 L-T Cost or Other SCH D 7(e) 12 N, or "EXPIRED" 

 Basis - 3 

 

 2950 L-T Gain or Loss - 3 SCH D 7(f) 12 N 

 2970 L-T Description of SCH D 7(a) 80 AN 

 Property - 4 

 2980 L-T Date Acquired - SCH D 7(b) 8 'See 1st Occ.' 

 4 

 2990 L-T Date Sold - 4 SCH D 7(c) 8 YYYYMMDD 

 3000 L-T Sales Price - 4 SCH D 7(d) 12 N, or "EXPIRED" 

 3010 L-T Cost or Other SCH D 7(e) 12 N, or "EXPIRED" 

 Basis - 4 

 3020 L-T Gain or Loss - 4 SCH D 7(f) 12 N 

 3022 L-T Description of SCH D 7(a) 80 AN 

 Property - 5 

 3024 L-T Date Acquired - SCH D 7(b) 8 'See 1st Occ.' 

 5 

 3026 L-T Date Sold - 5 SCH D 7(c) 8 YYYYMMDD 

 3028 L-T Sales Price - 5 SCH D 7(d) 12 N, or "EXPIRED" 

 3030 L-T Cost or Other SCH D 7(e) 12 N, or "EXPIRED" 

 Basis - 5 

 3032 L-T Gain or Loss - 5 SCH D 7(f) 12 N 

 3034 L-T Gain or (Loss) SCH D 8 12 N 

 Sch. D-1 (Form 1065) 

 3035 Reserved 6 Blank 

 3040 L-T Capital Gain SCH D 9 12 N 

 Installment Sales 

 Gain (Loss) 

 3060 Long-term Capital SCH D 10 12 N 

 Gain Like-Kind 

 Exchange Gain 

 3080 Partnership's Share SCH D 11 12 N 

 Net L-T Capital 

 Gain (Loss) 

Publication 1346 October 1, 2011 Part 2 Page 710 

 

 
 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3100 Capital Gain SCH D 12 12 N 

 Distributions 

 

 3130 Net Long-Term SCH D 13 12 N 

 Capital Gain (Loss) 

 @3135 Form 8865, Page 3, 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 711 

 
 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1006" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 3140 Record ID 6 "FRMbbb" 

 

 3141 Form Number 6 "8865bb" 

 3142 Page Number 5 "PG04b" 

 3143 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 3144 Filler 1 Blank 

 3145 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 3150 Ordinary Business SCH K 1 12 N 

 Income (Loss) 

 3160 Net Income (Loss) SCH K 2 12 N 

 from Rental 

 3170 Gross Income from SCH K 3a 12 N 

 Other Rental 

 Activities 

 3180 Expenses from Other SCH K 3b 12 N 

 Rental Activities 

 @3185 Expenses (Attach SCH K 3b 6 "STMbnn" or blank 

 Schedule) 

 3190 Net Income (Loss) SCH K 3c 12 N 

 from Other Rental 

 Activities 

 3196 Guaranteed Payments SCH K 4 12 N 

 3200 Interest Income SCH K 5 12 N 

 3210 Ordinary Dividends SCH K 6a 12 N 

 3216 Qualified Dividends SCH K 6b 12 N 

 3220 Royalty Income SCH K 7 12 N 

Publication 1346 October 1, 2011 Part 2 Page 712 

 

 
 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3230 Net S-T Capital SCH K 8 12 N 

 Gain (Loss) 

 

 3240 Net L-T Capital SCH K 9a 12 N 

 Gain (Loss) 

 3250 Collectibles (28%) SCH K 9b 12 N 

 Gain (Loss) 

 3260 Unrecaptured SCH K 9c 12 N 

 Section 1250 Gain 

 @3265 Section 1250 Gain SCH K 9c 6 "STMbnn" or blank 

 Attach. Schedule 

 3270 Net Section 1231 SCH K 10 12 N 

 Gain (Loss) 

 3280 Other Income (Loss) SCH K 11 12 N 

 3282 Other Income (Loss) SCH K 11 20 AN 

 Explanation 

 @3285 Other Income (Loss) SCH K 11 6 "STMbnn" or blank 

 (Attach Schedule) 

 3290 Section 179 SCH K 12 12 N 

 Deduction 

 3300 Contributions SCH K 13a 12 N 

 @3305 Contributions SCH K 13a 6 "STMbnn" or blank 

 (Attach Schedule) 

 3320 Investment Interest SCH K 13b 12 N 

 Expense 

 *3330 Section 59(e)(2) SCHK13c(1) 20 AN, "STMbnn" or blank 

 Expenditures Type 

 +3340 Section 59(e)(2) SCHK13c(2) 12 N 

 Expenditures Amount 

 @3345 Expenditures Attach SCHK13c(2) 6 "STMbnn" or blank 

 3350 Other Deductions SCH K 13d 12 N 

 3352 Other Deductions SCH K 13d 20 AN 

 Explanation 

 @3355 Other Deductions SCH K 13d 6 "STMbnn" or blank 

 (Attach Schedule) 

Publication 1346 October 1, 2011 Part 2 Page 713 
 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3360 Self-employment Net SCH K 14a 12 N 

 Earnings 

 

 3370 Farming or Fishing SCH K 14b 12 N 

 Gross Income 

 3380 Nonfarm Gross Income SCH K 14c 12 N 

 3390 Low-income Housing SCH K 15a 12 N 

 Credit-Section 

 42(J)(5) 

 @3395 Line 15a Attachment SCH K 15a 6 "STMbnn" or blank 

 3400 Low-income Housing SCH K 15b 12 N 

 Credit Other 

 @3405 Line 15b Attachment SCH K 15b 6 "STMbnn" or blank 

 3410 Rehabilitation SCH K 15c 12 N 

 Expenditures Rental 

 Real Estate 

 @3415 Rental Real Estate SCH K 15c 6 "STMbnn" or blank 

 Attachment 

 *3430 Other Rental Real SCH K 15d 12 N or "STMbnn" or blank 

 Estate Credits 

 +3440 Type of Rental SCH K 15d 15 AN 

 Credit 

 3445 Statement Reference SCH K 15d 6 Blank 

 - BMF Use Only 

 *3460 Other Rental Credits SCH K 15e 12 N or "STMbnn" or blank 

 +3470 Type of Other SCH K 15e 15 AN 

 Rental Credit 

 3475 Statement Reference SCH K 15e 6 Blank 

 - BMF Use Only 

 *3490 Other Credits SCH K 15f 12 N or "STMbnn" or blank 

 +3500 Type of Other Credit SCH K 15f 20 AN 

 @3505 Other Credits SCH K 15f 6 "STMbnn" or blank 

 Attach Schedule 

Publication 1346 October 1, 2011 Part 2 Page 714 

 
 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3520 Name of Foreign SCH K 16a 35 AN 

 Country or U.S. 

 Possession 

 

 @3525 Foreign Country SCH K 16a 6 "STMbnn" or blank 

 Attachment 

 3530 Gross Income from SCH K 16b 12 N 

 All Sources 

 3540 Gross Income SCH K 16c 12 N 

 Sourced at Partner 

 Level 

 @3545 Schedule of SCH K 16c 6 "STMbnn" or blank 

 Reductions 

 3550 Passive Category SCH K 16d 12 N 

 Income 

 3560 General Category SCH K 16e 12 N 

 Income 

 3570 Other Income SCH K 16f 12 N 

 @3575 Other Income SCH K 16f 6 "STMbnn" or blank 

 (Attach Statement) 

 3580 Interest Expense at SCH K 16g 12 N 

 Partner Level 

 3590 Other at Partner SCH K 16h 12 N 

 Level 

 3600 Passive Category SCH K 16i 12 N 

 Deductions 

 3610 General Category SCH K 16j 12 N 

 Deductions 

 3620 Other Deductions SCH K 16k 12 N 

 @3625 Other Deductions SCH K 16k 6 "STMbnn" or blank 

 (Attach Statement) 

 3630 Foreign Taxes SCH K 16l 1 "X" or blank 

 (Paid) Box 

 3640 Foreign Taxes SCH K 16l 1 "X" or blank 

 (Accrued) Box 

 

Publication 1346 October 1, 2011 Part 2 Page 715 

 
 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3650 Foreign Taxes Paid SCH K 16l 12 N 

 Amount 

 

 3660 Reduction in Taxes SCH K 16m 12 N 

 @3665 Reduction in Taxes SCH K 16m 6 "STMbnn" or blank 

 (Attach Schedule) 

 @3667 Other Foreign Tax SCH K 16n 6 "STMbnn" or blank 

 Information 

 3670 Depreciation SCH K 17a 12 N 

 Adjustment 

 3680 Adjusted Gain or SCH K 17b 12 N 

 Loss 

 @3685 Adjusted Gain or SCH K 17b 6 "STMbnn" or blank 

 Loss Attachment 

 3690 Depletion (Other SCH K 17c 12 N 

 than Oil and Gas) 

 3700 Gross Income Oil, SCH K 17d 12 N 

 Gas & Geothermal 

 Properties 

 @3705 Oil, Gas & SCH K 17d 6 "STMbnn" or blank 

 Geothermal 

 Attachment 

 3710 Deductions Oil, Gas SCH K 17e 12 N 

 & Geothermal Prop. 

 @3715 Deductions Oil, Gas SCH K 17e 6 "STMbnn" or blank 

 Attachment 

 3720 Other AMT Items SCH K 17f 12 N 

 @3725 Other AMT Items SCH K 17f 6 "STMbnn" or blank 

 (Attach Schedule) 

 3730 Tax-Exempt Interest SCH K 18a 12 N 

 Income 

 3740 Other Tax-Exempt SCH K 18b 12 N 

 Income 

 3746 Nondeductible SCH K 18c 12 N 

 Expenses 

Publication 1346 October 1, 2011 Part 2 Page 716 

 
 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3750 Distributions of SCH K 19a 12 N 

 Money 

 

 @3755 Adjusted Basis & SCH K 19a 6 "STMbnn" or blank 

 FMV of Securities 

 (Attach) 

 3760 Distributions Other SCH K 19b 12 N 

 property 

 @3765 Adjusted Basis & SCH K 19b 6 "STMbnn" or blank 

 FMV of Property 

 (Attach) 

 3770 Investment Income SCH K 20a 12 N 

 3780 Investment Expenses SCH K 20b 12 N 

 @3785 Other Items & SCH K 20c 6 "STMbnn" or blank 

 Amounts (Attach 

 Schedule) 

 @3789 Form 8865 Page 4 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 717 

 
 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0829" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 3790 Record ID 6 "FRMbbb" 

 

 3791 Form Number 6 "8865bb" 

 3792 Page Number 5 "PG05b" 

 3793 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 3794 Filler 1 Blank 

 3795 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 3800 Cash Beginning Of SCH L 1(b) 12 N 

 Tax Year 

 3810 Cash End Of Tax Year SCH L 1(d) 12 N 

 3820 Trade Notes SCH L2a(a) 12 N 

 Beginning Of Tax 

 Year 

 3830 Trade Notes End Of SCH L2a(c) 12 N 

 Tax Year 

 3840 Less Allowance For SCH L2b(a) 12 N 

 Bad Debts Beg. Of 

 Tax Year 

 3850 Less Allowance For SCH L2b(b) 12 N 

 Bad Debts Beg. Of 

 Tax Year 

 3860 Less Allowance For SCH L2b(c) 12 N 

 Bad Debts End Of 

 Tax Year 

 3870 Less Allowance For SCH L2b(d) 12 N 

 Bad Debts End Of 

 Tax Year 

 3880 Inventories SCH L 3(b) 12 N 

 Beginning Of Tax 

 Year 

 

Publication 1346 October 1, 2011 Part 2 Page 718 
 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3890 Inventories End Of SCH L3(d) 12 N 

 Tax Year 

 

 3900 U.S. Government SCH L 4(b) 12 N 

 Obligations 

 Beginning Of Tax 

 Year 

 

 3910 U.S. Government SCH L 4(d) 12 N 

 Obligations End Of 

 Tax Year 

 3920 Tax-Exempt SCH L 5(b) 12 N 

 Securities 

 Beginning Of Tax 

 Year 

 

 3930 Tax-Exempt SCH L 5(d) 12 N 

 Securities End Of 

 Tax Year 

 3940 Other Current SCH L 6(b) 12 N 

 Assets Beginning Of 

 Tax Year 

 3950 Other Current SCH L 6(d) 12 N 

 Assets End Of Tax 

 Year 

 @3955 Other Current SCH L 6 6 "STMbnn" or blank 

 Assets (Attach 

 Schedule) 

 3957 Loans to Partners SCH L7a(b) 12 N | 

 Beginning of Tax 

 Year 

 3958 Loans to Partners Sch L7a(d) 12 N | 

 End of Tax Year 

 3960 Mortgage & Real SCH L7b(b) 12 N | 

 Estate Loans 

 Beginning Of Tax 

 Year 

 

 3970 Mortgage & Real SCH L7b(d) 12 N | 

 Estate Loans End Of 

 Tax Year 

 3980 Other Investment SCH L 8(b) 12 N 

 Beginning Of Tax 

 Year 

 

Publication 1346 October 1, 2011 Part 2 Page 719 
 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 3990 Other Investments SCH L 8(d) 12 N 

 End Of Tax Year 

 

 @3995 Other Investments SCH L 8 6 "STMbnn" or blank 

 (Attach Schedule) 

 4000 Buildings & Other SCH L9a(a) 12 N 

 Assets Beginning Of 

 Tax Year 

 4010 Buildings & Other SCH L9a(c) 12 N 

 Depreciable Assets 

 End Of TY 

 4020 Less Accumulated SCH L9b(a) 12 N 

 Depreciation Beg. 

 Of Tax Year 

 4030 Less Depreciation SCH L9b(b) 12 N 

 Beginning Of Tax 

 Year 

 4040 Less Accumulated SCH L9b(c) 12 N 

 Depreciation End Of 

 Tax Year 

 4050 Less Depreciation SCH L9b(d) 12 N 

 End of Tax Year 

 4060 Depletable Assets SCHL10a(a) 12 N 

 Beginning Of Tax 

 Year 

 4070 Depletable Assets SCHL10a(c) 12 N 

 End Of Tax Year 

 4080 Less Accumulated SCHL10b(a) 12 N 

 Depletion Beginning 

 Of Tax Year 

 4090 Less Depletion SCHL10b(b) 12 N 

 Beginning Of Tax 

 Year 

 4100 Less Accumulated SCHL10b(c) 12 N 

 Depletion End of 

 Tax Year 

 4110 Less Depletion End SCHL10b(d) 12 N 

 of Tax Year 

Publication 1346 October 1, 2011 Part 2 Page 720 
 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4120 Land Beginning Of SCHL11(b) 12 N 

 Tax Year 

 

 4130 Land End Of Tax Year SCHL11(d) 12 N 

 4140 Intangible Assets SCHL12a(a) 12 N 

 Beginning Of Tax 

 Year 

 4150 Intangible Assets SCHL12a(c) 12 N 

 End Of Tax Year 

 4160 Less Accumulated SCHL12b(a) 12 N 

 Amortization Beg. 

 Of Tax Year 

 4170 Less Amortization SCHL12b(b) 12 N 

 Beginning Of Tax 

 Year 

 4180 Less Accumulated SCHL12b(c) 12 N 

 Amortization End Of 

 Year 

 4190 Less Amortization SCHL12b(d) 12 N 

 End Of Tax Year 

 4200 Other Assets SCHL13(b) 12 N 

 Beginning Of Tax 

 Year 

 4210 Other Assets End Of SCH L13(d) 12 N 

 Tax Year 

 @4215 Other Assets SCH L 13 6 "STMbnn" or blank 

 (Attach Schedule) 

 4220 Total Assets SCH L14(b) 12 N 

 Beginning Of Tax 

 Year 

 4230 Total Assets End Of SCH L14(d) 12 N 

 Tax Year 

 4240 Accounts Payable SCH L15(b) 12 N 

 Beginning Of Tax 

 Year 

 4250 Accounts Payable SCH L15(d) 12 N 

 End Of Tax Year 

Publication 1346 October 1, 2011 Part 2 Page 721 
 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4260 Mortgages Payable SCHL16(b) 12 N 

 Less Than 1 Year BOY 

 

 4270 Mortgages Payable SCH L16(d) 12 N 

 Less Than 1 Year EOY 

 4280 Other Current SCH L17(b) 12 N 

 Liabilities 

 Beginning Of Tax 

 Year 

 

 4285 Reserved SCH L17(b) 6 Blank 

 4290 Other Current SCH L17(d) 12 N 

 Liabilities End Of 

 Tax Year 

 @4295 Other Current SCH L 17 6 "STMbnn" or blank 

 Liabilities (Attach 

 Schedule) 

 4300 All Nonrecourse SCH L18(b) 12 N 

 Loans Beginning Of 

 Tax Year 

 4310 All Nonrecourse SCH L18(d) 12 N 

 Loans End Of Tax 

 Year 

 4320 Mortgage Payable 1 SCH L19(b) 12 N 

 Year Or More BOY 

 4330 Mortgages Payable SCH L19(d) 12 N 

 in 1 Year Or More 

 EOY 

 4340 Other Liabilities SCH L20(b) 12 N 

 Beginning Of Tax 

 Year 

 4350 Other Liabilities SCH L20(d) 12 N 

 End Of Tax Year 

 @4355 Other Liabilities SCH L 20 6 "STMbnn" or blank 

 (Attach Schedule) 

 4360 Partner's Capital SCH L21(b) 12 N 

 Accounts Beginning 

 Of Tax Year 

Publication 1346 October 1, 2011 Part 2 Page 722 
 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4370 Partner's Capital SCH L21(d) 12 N 

 Accounts End Of Tax 

 Year 

 

 4380 Total Liabilities & SCH L22(b) 12 N 

 Capital Beginning 

 Of Tax Year 

 4390 Total Liabilities & SCH L22(d) 12 N 

 Capital End Of Tax 

 Year 

 @4395 Form 8865 Page 5 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 723 

 
 FORM 8865 PAGE 6 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0517" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 4410 Record ID 6 "FRMbbb" 

 

 4411 Form Number 6 "8865bb" 

 4412 Page Number 5 "PG06b" 

 4413 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 4414 Filler 1 Blank 

 4415 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 4420 Total U.S. Assets SCH M 1(a) 12 N 

 Beginning Of Tax 

 Year 

 4430 Total U.S. Assets SCH M 1(b) 12 N 

 End Of Tax Year 

 4440 Passive Category SCH M2a(a) 12 N 

 Beginning of Tax 

 Year 

 4450 Passive Category SCH M2a(b) 12 N 

 End of Tax Year 

 4460 General Category SCH M2b(a) 12 N 

 Beginning of Tax 

 Year 

 4470 General Category SCH M2b(b) 12 N 

 End of Tax Year 

 4480 Other Beginning of SCH M2c(a) 12 N 

 Tax Year 

 4490 Other End of Tax SCH M2c(b) 12 N 

 Year 

 @4495 Other (Attach SCH M2c 6 "STMbnn" or blank 

 Statement) 

Publication 1346 October 1, 2011 Part 2 Page 724 

 
 FORM 8865 PAGE 6 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4500 Net Income (Loss) SCH M-1 1 12 N 

 Per Books 

 

 4510 Income Included On SCH M-1 2 12 N 

 Schedule K 

 @4515 Income Included On SCH M-1 2 6 "STMbnn" or blank 

 Schedule K (Itemize) 

 4520 Guaranteed Payments SCH M-1 3 12 N 

 4530 Depreciation SCH M-1 4a 12 N 

 Expenses 

 4540 Travel & SCH M-1 4b 12 N 

 Entertainment 

 @4545 Attach Statement SCH M-1 4 6 "STMbnn" or blank 

 For Other Expenses 

 4550 Total For Other SCH M-1 4b 12 N 

 Expenses 

 4560 Total Expenses Line SCH M-1 4b 12 N 

 4 

 4570 Add Lines 1-4 SCH M-1 5 12 N 

 4580 Tax Exempt Interest SCH M-1 6a 12 N 

 @4585 Attach Statement SCH M-1 6a 6 "STMbnn" or blank 

 For Other Income 

 4590 Total For Other SCH M-1 6a 12 N 

 Income 

 4600 Total Income Line 6a SCH M-1 6a 12 N 

 4610 Depreciation SCH M-1 7a 12 N 

 Deductions 

 @4615 Attach Statement SCH M-1 7a 6 "STMbnn" or blank 

 For Other Deductions 

 4620 Total For Other SCH M-1 7a 12 N 

 Deductions 

 4630 Total Deductions SCH M-1 7a 12 N 

 Line 7a 

 4640 Add Lines 6 And 7 SCH M-1 8 12 N 

Publication 1346 October 1, 2011 Part 2 Page 725 

 
 FORM 8865 PAGE 6 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4650 Income (Loss) SCH M-1 9 12 N 

 

 4660 Capital Accounts SCH M-2 1 12 N 

 Balance Beginning 

 Of Year 

 4670 Capital Contributed SCH M-2 2a 12 N 

 During Year - Cash 

 4675 Capital Contributed SCH M-2 2b 12 N 

 During Year - 

 Property 

 4680 Net Income (Loss) SCH M-2 3 12 N 

 Per Books 

 @4685 Other Increases SCH M-2 4 6 "STMbnn" or blank 

 (itemize) 

 4690 Total Other SCH M-2 4 12 N 

 Increases 

 4700 Capital Accounts. SCH M-2 5 12 N 

 Add Lines 1-4 

 4710 Distributions: Cash SCH M-2 6a 12 N 

 4720 Distributions: SCH M-2 6b 12 N 

 Property 

 @4725 Other Decreases SCH M-2 7 6 "STMbnn" or blank 

 (Itemize) 

 4730 Total Other SCH M-2 7 12 N 

 Decreases 

 4740 Capital Accounts. SCH M-2 8 12 N 

 Add Lines 6 And 7 

 4750 Capital Accounts. SCH M-2 9 12 N 

 Balance End Of Year 

 @4755 Reconcile Schedule SCH M-2 6 "STMbnn" or blank 

 L Differences 

 Attachment 

 @4757 Form 8865 Page 6 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 726 

 
 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1057" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 4770 Record ID 6 "FRMbbb" 

 

 4771 Form Number 6 "8865bb" 

 4772 Page Number 5 "PG07b" 

 4773 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 4774 Filler 1 Blank 

 4775 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 4780 Sales Of Inventory - SCH N 1(a) 12 N 

 U.S. Person Filing 

 Return 

 4790 Sales Of Inventory - SCH N 1(b) 12 N 

 Domestic 

 Corporation 

 4800 Sales Of Inventory - SCH N 1(c) 12 N 

 Foreign Corporation 

 4810 Sales Of Inventory - SCH N 1(d) 12 N 

 Person With 10% 

 4820 Sales Of Property SCH N 2(a) 12 N 

 Rights U.S. Person 

 Filing Return 

 4830 Sales Of Property SCH N 2(b) 12 N 

 Rights Domestic 

 Corporation 

 4840 Sales Of Property SCH N 2(c) 12 N 

 Rights Foreign 

 Corporation 

 4850 Sales Of Property SCH N 2(d) 12 N 

 Rights Person With 

 10% 

Publication 1346 October 1, 2011 Part 2 Page 727 

 
 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 4860 Compensation SCH N 3(a) 12 N 

 Received U.S. 

 Person Filing Return 

 

 4870 Compensation SCH N 3(b) 12 N 

 Received-Domestic 

 Corporation 

 4880 Compensation SCH N 3(c) 12 N 

 Received-Foreign 

 Corporation 

 4890 Compensation SCH N 3(d) 12 N 

 Received-Person 

 With 10% 

 4900 Commissions SCH N 4(a) 12 N 

 Received-U.S. 

 Person Filing Return 

 4910 Commissions SCH N 4(b) 12 N 

 Received-Domestic 

 Corporation 

 4920 Commissions SCH N 4(c) 12 N 

 Received-Foreign 

 Corporation 

 4930 Commissions SCH N 4(d) 12 N 

 Received Person 

 With 10% 

 4940 Rents Received-U.S. SCH N 5(a) 12 N 

 Person 

 4950 Rents Received- SCH N 5(b) 12 N 

 Domestic Corporation 

 4960 Rents Received- SCH N 5(c) 12 N 

 Foreign Corporation 

 4970 Rents Received- SCH N 5(d) 12 N 

 Person With 10% 

 4980 Distributions SCH N 6(a) 12 N 

 Received-U.S. 

 Person Filing Return 

 4990 Distributions SCH N 6(b) 12 N 

 Received-Domestic 

 Corporation 

 

Publication 1346 October 1, 2011 Part 2 Page 728 

 
 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 5000 Distributions SCH N 6(c) 12 N 

 Received-Foreign 

 Corporation 

 

 5010 Distributions SCH N 6(d) 12 N 

 Received-Person 

 With 10% 

 5020 Interest Received- SCH N 7(a) 12 N 

 U.S. Person Filing 

 Return 

 5030 Interest Received- SCH N 7(b) 12 N 

 Domestic Corporation 

 5040 Interest Received- SCH N 7(c) 12 N 

 Foreign Corporation 

 5050 Interest Received- SCH N 7(d) 12 N 

 Person With 10% 

 5060 Other U.S. Person SCH N 8(a) 12 N 

 5070 Other Domestic SCH N 8(b) 12 N 

 Corporation 

 5080 Other Foreign SCH N 8(c) 12 N 

 Corporation 

 5090 Other Person With SCH N 8(d) 12 N 

 10% 

 5100 Add Lines 1-8 - SCH N 9(a) 12 N 

 U.S. Person 

 5110 Add Lines 1-8 - SCH N 9(b) 12 N 

 Domestic Corporation 

 5120 Add Lines 1-8 - SCH N 9(c) 12 N 

 Foreign Corporation 

 5130 Add Lines 1-8 - SCH N 9(d) 12 N 

 Person With 10% 

 5140 Purchases Of SCH N10(a) 12 N 

 Inventory - U.S. 

 Person 

 5150 Purchases Of SCH N10(b) 12 N 

 Inventory - 

 Domestic Corporation 

Publication 1346 October 1, 2011 Part 2 Page 729 

 
 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 5160 Purchases Of SCH N10(c) 12 N 

 Inventory - Foreign 

 Corporation 

 

 5170 Purchases Of SCH N10(d) 12 N 

 Inventory - Person 

 With 10% 

 5180 Purchases Of SCH N11(a) 12 N 

 Tangible Property - 

 U.S. Person 

 5190 Purchases Of SCH N11(b) 12 N 

 Tangible Property- 

 Domestic Corp. 

 5200 Purchases Of SCH N11(c) 12 N 

 Tangible Property- 

 Foreign Corporation 

 5210 Purchases Of SCH N11(d) 12 N 

 Tangible Property- 

 Person With 10% 

 5220 Purchases Of SCH N12(a) 12 N 

 Property Rights- 

 U.S. Person 

 5230 Purchases Of SCH N12(b) 12 N 

 Property Rights- 

 Domestic Corporation 

 5240 Purchases Of SCH N12(c) 12 N 

 Property Rights- 

 Foreign Corporation 

 5250 Purchases Of SCH N12(d) 12 N 

 Property Rights- 

 Person With 10% 

 5260 Compensation Paid- SCH N13(a) 12 N 

 U.S. Person 

 5270 Compensation Paid- SCH N13(b) 12 N 

 Domestic Corporation 

 5280 Compensation Paid- SCH N13(c) 12 N 

 Foreign Corporation 

 5290 Compensation Paid SCH N13(d) 12 N 

 Person With 10% 

Publication 1346 October 1, 2011 Part 2 Page 730 

 
 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 5300 Commissions Paid- SCH N14(a) 12 N 

 U.S. Person 

 

 5310 Commissions Paid- SCH N14(b) 12 N 

 Domestic Corporation 

 5320 Commissions Paid- SCH N14(c) 12 N 

 Foreign Corporation 

 5330 Commissions Paid- SCH N14(d) 12 N 

 Person With 10% 

 5340 Rents Paid - U.S. SCH N15(a) 12 N 

 Person 

 5350 Rents Paid-Domestic SCH N15(b) 12 N 

 Corporation 

 5360 Rents Paid Foreign SCH N15(c) 12 N 

 Corporation 

 5370 Rents Paid Person SCH N15(d) 12 N 

 With 10% 

 5380 Distributions Paid- SCH N16(a) 12 N 

 U.S. Person 

 5390 Distributions Paid - SCH N16(b) 12 N 

 Domestic 

 Corporation 

 5400 Distributions Paid- SCH N16(c) 12 N 

 Foreign Corporation 

 5410 Distributions Paid - SCH N16(d) 12 N 

 Person With 10% 

 5420 Interest Paid - SCH N17(a) 12 N 

 U.S. Person 

 5430 Interest Paid - SCH N17(b) 12 N 

 Domestic Corporation 

 5440 Interest Paid - SCH N17(c) 12 N 

 Foreign Corporation 

 5450 Interest Paid - SCH N17(d) 12 N 

 Person With 10% 

 5460 Other Paid - U.S. SCH N18(a) 12 N 

 Person 

 

Publication 1346 October 1, 2011 Part 2 Page 731 

 
 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 5470 Other Paid - SCH N18(b) 12 N 

 Domestic Corporation 

 

 5480 Other Paid - SCH N18(c) 12 N 

 Foreign Corporation 

 5490 Other Paid - Person SCH N18(d) 12 N 

 With 10% 

 5500 Add Lines 10-18 - SCH N19(a) 12 N 

 U.S. Person 

 5510 Add Lines 10-18 - SCH N19(b) 12 N 

 Domestic Corporation 

 5520 Add Lines 10-18 - SCH N19(c) 12 N 

 Foreign Corporation 

 5530 Add Lines 10-18 - SCH N19(d) 12 N 

 Person With 10% 

 5540 Amounts Borrowed - SCH N20(a) 12 N 

 U.S. Person 

 5550 Amounts Borrowed- SCH N20(b) 12 N 

 Domestic Corporation 

 5560 Amounts Borrowed - SCH N20(c) 12 N 

 Foreign Corporation 

 5570 Amounts Borrowed - SCH N20(d) 12 N 

 Person With 10% 

 5580 Amounts Loaned - SCH N21(a) 12 N 

 U.S Person 

 5590 Amounts Loaned - SCH N21(b) 12 N 

 Domestic Corporation 

 5600 Amounts Loaned- SCH N21(c) 12 N 

 Foreign Corporation 

 5610 Amounts Loaned - SCH N21(d) 12 N 

 Person With 10% 

 @5615 Form 8865 Page 7 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 732 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1567" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbK1" 

 

 0001 Schedule Type 6 "8865bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 Tax Year Beginning 8 YYYYMMDD 

 0020 Tax Year Ending 8 YYYYMMDD 

 0030 Final K-1 1 "X" or blank 

 0040 Amended K-1 1 NO ENTRY 

 0100 Partnership's A 9 N or blank 

 Identifying Number 

 (EIN or SSN) 

 0110 Partnership's Name 1 B 35 AN 

 0120 Partnership's Name 2 B 35 AN 

 0130 Partnership's B 35 AN 

 Address 1 

 0140 Partnership's B 35 AN 

 Address 2 

 0150 Partnership's City B 22 AN 

 0160 Partnership Foreign B 35 AN 

 City, State or 

 Province 

 0170 Partnership's State B 2 A or ".b" 

Publication 1346 October 1, 2011 Part 2 Page 733 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0180 Partnership Foreign B 22 AN 

 Country 

 

 0190 Partnership's Zip B 12 N or nnnnnbbbbbbb 

 Code or nnnnnnnnnbbb 

 or blank 

 0300 Partner's C 9 N, "APPLD FOR" or 

 Identifying Number "FOREIGNUS" 

 0310 Partner's Name 1 D 35 AN 

 0320 Partner's Name 2 D 35 AN 

 0330 Partner's Address 1 D 35 AN 

 0340 Partner's Address 2 D 35 AN 

 0350 Partner's City D 22 AN 

 0360 Partner Foreign D 35 AN 

 City, State or 

 Province 

 0370 Partner's State D 2 A or ".b" 

 0380 Partner Foreign D 22 AN 

 Country 

 0390 Partner's Zip Code D 12 N or nnnnnbbbbbbb 

 or nnnnnnnnnbbb 

 or blank 

 0500 Partner's % of E 6 R or blank 

 Profit BOY 

 0510 Partner's % of E 6 R or blank 

 Profit EOY 

 0520 Partner's % of Loss E 6 R or blank 

 BOY 

 0530 Partner's % of Loss E 6 R or blank 

 EOY 

 0540 Partner's % of E 6 R or blank 

 Capital BOY 

 0550 Partner's % of E 6 R or blank 

 Capital EOY 

 

Publication 1346 October 1, 2011 Part 2 Page 734 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0560 Partner's % of E 6 R or blank 

 Deductions BOY 

 

 0570 Partner's % of E 6 R or blank 

 Deductions EOY 

 0600 Partner's Beginning F 12 N 

 Capital Account 

 0610 Partner's Capital F 12 N 

 Contributed 

 0620 Partner's CY F 12 N 

 Increase (Decrease) 

 0630 Partner's F 12 N 

 Withdrawals & 

 Distributions 

 0640 Partner's Ending F 12 N 

 Capital Account 

 0650 Tax Basis F 1 "X" or blank 

 0660 GAAP F 1 "X" or blank 

 0670 Section 704(b) Book F 1 "X" or blank 

 0680 Other (Explain) F 1 "X" or blank 

 @0685 Other Explanation F 6 "STMbnn" or blank 

 0799 Asterisk Line 1 1 1 "*" or blank 

 0800 Ordinary Business 1 12 N 

 Income (Loss) 

 @0805 Ordinary Business 1 6 "STMbnn" or blank 

 Income Attach. 

 0809 Asterisk Line 2 2 1 "*" or blank 

 0810 Rental Real Estate 2 12 N 

 Income (Loss) 

 @0815 Rental Real Estate 2 6 "STMbnn" or blank 

 Income Attach. 

 0819 Asterisk Line 3 3 1 "*" or blank 

 0820 Other Rental Income 3 12 N 

 (Loss) 

 

Publication 1346 October 1, 2011 Part 2 Page 735 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0825 Other Rental Income 3 6 "STMbnn" or blank 

 Attach. 

 

 0829 Asterisk Line 4 4 1 "*" or blank 

 0830 Guaranteed Payments 4 12 N 

 @0835 Guaranteed Payments 4 6 "STMbnn" or blank 

 Attach. 

 0839 Asterisk Line 5 5 1 "*" or blank 

 0840 Interest Income 5 12 N 

 @0845 Interest Income 5 6 "STMbnn" or blank 

 Attach. 

 0849 Asterisk Line 6a 6a 1 "*" or blank 

 0850 Ordinary Dividends 6a 12 N 

 @0855 Ordinary Dividends 6a 6 "STMbnn" or blank 

 Attach. 

 0859 Asterisk Line 6b 6b 1 "*" or blank 

 0860 Qualified Dividends 6b 12 N 

 @0865 Qualified Dividends 6b 6 "STMbnn" or blank 

 Attach. 

 0869 Asterisk Line 7 7 1 "*" or blank 

 0870 Royalties 7 12 N 

 @0875 Royalties Attach. 7 6 "STMbnn" or blank 

 0879 Asterisk Line 8 8 1 "*" or blank 

 0880 Short Term Capital 8 12 N 

 Gain (Loss) 

 @0885 S-T Capital Gain 8 6 "STMbnn" or blank 

 Attach. 

 0889 Asterisk Line 9a 9a 1 "*" or blank 

 0890 Long Term Capital 9a 12 N 

 Gain (Loss) 

 @0895 L-T Capital Gain 9a 6 "STMbnn" or blank 

 Attach. 

Publication 1346 October 1, 2011 Part 2 Page 736 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0899 Asterisk Line 9b 9b 1 "*" or blank 

 

 0900 Collectibles (28%) 9b 12 N 

 Gain (Loss) 

 @0905 Collectibles Gain 9b 6 "STMbnn" or blank 

 Attach. 

 0909 Asterisk Line 9c 9c 1 "*" or blank 

 0910 Unrecaptured 9c 12 N 

 Section 1250 Gain 

 @0915 Unrecaptured Sect. 9c 6 "STMbnn" or blank 

 1250 Gain Attach. 

 0919 Asterisk Line 10 10 1 "*" or blank 

 0920 Section 1231 Gain 10 12 N 

 (Loss) 

 @0925 Section 1231 Gain 10 6 "STMbnn" or blank 

 Attach. 

 1100 Other Income Code 1 11 1 A or blank 

 1110 Other Income Amount 11 12 N 

 1 

 1120 Other Income Code 2 11 1 A or blank 

 1130 Other Income Amount 11 12 N 

 2 

 1140 Other Income Code 3 11 1 A or blank 

 1150 Other Income Amount 11 12 N 

 3 

 1160 Other Income Code 4 11 1 A or blank 

 1170 Other Income Amount 11 12 N 

 4 

 1180 Other Income Code 5 11 1 A or blank 

 1190 Other Income Amount 11 12 N 

 5 

 @1195 Other Income 11 6 "STMbnn" or blank 

 Attached Schedule(s) 

Publication 1346 October 1, 2011 Part 2 Page 737 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @1197 Additional Lines 11 6 "STMbnn" or blank 

 Statement 

 

 1219 Asterisk Line 12 12 1 "*" or blank 

 1220 Section 179 12 12 N 

 Deduction 

 @1225 Section 179 12 6 "STMbnn" or blank 

 Deduction Attach. 

 1300 Other Deductions 13 1 A or blank 

 Code 1 

 1310 Other Deductions 13 12 N 

 Amount 1 

 1320 Other Deductions 13 1 A or blank 

 Code 2 

 1330 Other Deductions 13 12 N 

 Amount 2 

 1340 Other Deductions 13 1 A or blank 

 Code 3 

 1350 Other Deductions 13 12 N 

 Amount 3 

 1360 Other Deductions 13 1 A or blank 

 Code 4 

 1370 Other Deductions 13 12 N 

 Amount 4 

 1380 Other Deductions 13 1 A or blank 

 Code 5 

 1390 Other Deductions 13 12 N 

 Amount 5 

 @1395 Other Deductions 13 6 "STMbnn" or blank 

 Attached Schedule(s) 

 @1397 Additional Lines 13 6 "STMbnn" or blank 

 Statement 

 1430 Self-employment 14 1 A or blank 

 Code 1 

 1440 Self-employment 14 12 N 

 Amount 1 

 

Publication 1346 October 1, 2011 Part 2 Page 738 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1450 Self-employment 14 1 A or blank 

 Code 2 

 

 1460 Self-employment 14 12 N 

 Amount 2 

 1470 Self-employment 14 1 A or blank 

 Code 3 

 1480 Self-employment 14 12 N 

 Amount 3 

 @1485 Self-Employment 14 6 "STMbnn" or blank 

 Attach. Schedule 

 1500 Credits Code 1 15 1 A or blank 

 1510 Credits Amount 1 15 12 N 

 1520 Credits Code 2 15 1 A or blank 

 1530 Credits Amount 2 15 12 N 

 1540 Credits Code 3 15 1 A or blank 

 1550 Credits Amount 3 15 12 N 

 1560 Credits Code 4 15 1 A or blank 

 1570 Credits Amount 4 15 12 N 

 @1575 Other Credits 15 6 "STMbnn" or blank 

 Attach Schedule(s) 

 @1577 Additional Lines 15 6 "STMbnn" or blank 

 Statement 

 1690 Foreign Country Name 16 35 AN or blank 

 1700 Foreign 16 1 A or blank 

 Transactions Code 1 

 1710 Foreign 16 12 N 

 Transactions Amount 

 1 

 1720 Foreign 16 1 A or blank 

 Transactions Code 2 

 1730 Foreign 16 12 N 

 Transactions Amount 

 2 

 

Publication 1346 October 1, 2011 Part 2 Page 739 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1740 Foreign 16 1 A or blank 

 Transactions Code 3 

 

 1750 Foreign 16 12 N 

 Transactions Amount 

 3 

 1760 Foreign 16 1 A or blank 

 Transactions Code 4 

 1770 Foreign 16 12 N 

 Transactions Amount 

 4 

 1780 Foreign 16 1 A or blank 

 Transactions Code 5 

 1790 Foreign 16 12 N 

 Transactions Amount 

 5 

 1800 Foreign 16 1 A or blank 

 Transactions Code 6 

 1810 Foreign 16 12 N 

 Transactions Amount 

 6 

 1820 Foreign 16 1 A or blank 

 Transactions Code 7 

 1830 Foreign 16 12 N 

 Transactions Amount 

 7 

 @1835 Other Foreign Trans 16 6 "STMbnn" or blank 

 Attached Schedule(s) 

 @1837 Additional Lines 16 6 "STMbnn" or blank 

 Statement 

 1900 Alternative Minimum 17 1 A or blank 

 Tax code 1 

 1910 Alternative Minimum 17 12 N 

 Tax Amount 1 

 1920 Alternative Minimum 17 1 A or blank 

 Tax Code 2 

 1930 Alternative Minimum 17 12 N 

 Tax Amount 2 

 

Publication 1346 October 1, 2011 Part 2 Page 740 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1940 Alternative Minimum 17 1 A or blank 

 Tax Code 3 

 

 1950 Alternative Minimum 17 12 N 

 Tax Amount 3 

 1960 Alternative Minimum 17 1 A or blank 

 Tax Code 4 

 1970 Alternative Minimum 17 12 N 

 Tax Amount 4 

 @1975 Alternative Minimum 17 6 "STMbnn" or blank 

 Tax Attached 

 Schedule(s) 

 @1977 Additional Lines 17 6 "STMbnn" or blank 

 Statement 

 2100 Tax-exempt Income 18 1 A or blank 

 Code 1 

 2110 Tax-exempt Income 18 12 N 

 Amount 1 

 2120 Tax-exempt Income 18 1 A or blank 

 Code 2 

 2130 Tax-exempt Income 18 12 N 

 Amount 2 

 2140 Tax-exempt Income 18 1 A or blank 

 Code 3 

 2150 Tax-exempt Income 18 12 N 

 Amount 3 

 @2155 Tax-Exempt Attach. 18 6 "STMbnn" or blank 

 Schedule 

 2200 Distributions Code 1 19 1 A or blank 

 2210 Distributions 19 12 N 

 Amount 1 

 2220 Distributions Code 2 19 1 A or blank 

 2230 Distributions 19 12 N 

 Amount 2 

 @2235 Distributions 19 6 "STMbnn" or blank 

 Attachment 

 

Publication 1346 October 1, 2011 Part 2 Page 741 

 
 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2300 Other Information 20 1 A or blank 

 Code 1 

 

 2310 Other Information 20 12 N 

 Amount 1 

 2320 Other Information 20 1 A or blank 

 Code 2 

 2330 Other Information 20 12 N 

 Amount 2 

 2340 Other Information 20 1 A or blank 

 Code 3 

 2350 Other Information 20 12 N 

 Amount 3 

 2360 Other Information 20 1 A or blank 

 Code 4 

 2370 Other Information 20 12 N 

 Amount 4 

 2380 Other Information 20 1 A or blank 

 Code 5 

 2390 Other Information 20 12 N 

 Amount 5 

 2400 Other Information 20 1 A or blank 

 Code 6 

 2410 Other Information 20 12 N 

 Amount 6 

 @2415 Other Information 20 6 "STMbnn" or blank 

 Attached Schedule(s) 

 @2417 Additional Lines 20 6 "STMbnn" or blank 

 Statement 

 @2500 Schedule K-1 Global 6 "STMbnn" or blank 

 Statement 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 742 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "2258" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbO" 

 

 0001 Schedule Type 6 "8865bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Identifying Number 9 N or blank 

 0020 Name Of Foreign 35 AN 

 Partnership 

 0030 Cash Date of I(a) 8 YYYYMMDD 

 Transfer 

 0040 Cash Fair Market I(c) 12 N 

 Value 

 0050 Cash % Interest In I(g) 6 R 

 Partnership 

 0055 "See Below" I(g) 1 "X" or blank 

 Indicator 

 *0060 Marketable I(a) 8 YYYYMMDD or "STMbnn" or 

 Securities: Date Of blank 

 Transfer 

 +0070 Marketable I(b) 12 N 

 Securities: Number 

 Of Items Transferred 

 +0080 Marketable I(c) 12 N 

 Securities: FMV On 

 Date Of Transfer 

 

Publication 1346 October 1, 2011 Part 2 Page 743 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0090 Marketable I(d) 12 N 

 Securities: Cost Or 

 Other Basis 

 

 +0100 Marketable I(e) 11 AN - Values: 

 Securities: 704(c) "TRADITIONAL", 

 Allocation Method "CURATIVE", or 

 "REMEDIAL" 

 

 +0110 Marketable I(f) 12 N 

 Securities: Gain 

 Recognized 

 +0120 Marketable I(g) 6 R 

 Securities: % 

 Interest In 

 Partnership 

 

 +0125 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0130 Marketable I(a) 8 YYYYMMDD 

 Securities: Date Of 

 Transfer - 2 

 0140 Marketable I(b) 12 N 

 Securities: No. 

 Items Transferred - 

 2 

 

 0150 Marketable I(c) 12 N 

 Securities: FMV On 

 Date Of Transfer - 2 

 0160 Marketable I(d) 12 N 

 Securities: Cost Or 

 Other Basis - 2 

 0170 Marketable I(e) 11 AN - Values: 

 Securities: 704(c) "TRADITIONAL", 

 Allocation Method-2 "CURATIVE", or 

 "REMEDIAL" 

 

 0180 Marketable I(f) 12 N 

 Securities: Gain 

 Recognized - 2 

 0190 Marketable I(g) 6 R 

 Securities: % 

 Interest 

 Partnership-2 

 

 

Publication 1346 October 1, 2011 Part 2 Page 744 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0195 "See Below" I(g) 1 "X" or blank 

 Indicator 

 

 0200 Marketable I(a) 8 YYYYMMDD 

 Securities: Date Of 

 Transfer - 3 

 0210 Marketable I(b) 12 N 

 Securities: No. 

 Items Transferred - 

 3 

 

 0220 Marketable I(c) 12 N 

 Securities: FMV On 

 Date Of Transfer - 3 

 0230 Marketable I(d) 12 N 

 Securities: Cost Or 

 Other Basis - 3 

 0240 Marketable I(e) 11 AN - Values: 

 Securities: 704(c) "TRADITIONAL", 

 Allocation Method-3 "CURATIVE", or 

 "REMEDIAL" 

 

 0250 Marketable I(f) 12 N 

 Securities: Gain 

 Recognized - 3 

 0260 Marketable I(g) 6 R 

 Securities: % 

 Interest 

 Partnership-3 

 

 0265 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0270 Marketable I(a) 8 YYYYMMDD 

 Securities: Date Of 

 Transfer - 4 

 0280 Marketable I(b) 12 N 

 Securities: No. 

 Items Transferred - 

 4 

 

 0290 Marketable I(c) 12 N 

 Securities: FMV On 

 Date Of Transfer - 4 

Publication 1346 October 1, 2011 Part 2 Page 745 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Marketable I(d) 12 N 

 Securities: Cost Or 

 Other Basis - 4 

 

 0310 Marketable I(e) 11 AN - Values: 

 Securities: 704(c) "TRADITIONAL", 

 Allocation Method-4 "CURATIVE", or 

 "REMEDIAL" 

 

 0320 Marketable I(f) 12 N 

 Securities: Gain 

 Recognized - 4 

 0330 Marketable I(g) 6 R 

 Securities: % 

 Interest 

 Partnership-4 

 

 0335 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0337 Statement Reference I 6 Blank 

 - BMF Use Only 

 *0340 Inventory: Date Of I(a) 8 YYYYMMDD or "STMbnn" or 

 Transfer blank 

 +0350 Inventory: Number I(b) 12 N 

 Of Items Transferred 

 +0360 Inventory: FMV On I(c) 12 N 

 Transfer Date 

 +0370 Inventory: Cost Or I(d) 12 N 

 Other Basis 

 +0380 Inventory: 704(c) I(e) 11 AN - Values: 

 Allocation Method "TRADITIONAL", 

 "CURATIVE", or 

 "REMEDIAL" 

 

 +0390 Inventory: Gain I(f) 12 N 

 Recognized On 

 Transfer 

 +0400 Inventory: % I(g) 6 R 

 Interest In 

 Partnership 

 +0405 "See Below" I(g) 1 "X" or blank 

 Indicator 

 

Publication 1346 October 1, 2011 Part 2 Page 746 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0410 Inventory: Date Of I(a) 8 YYYYMMDD 

 Transfer - 2 

 

 0420 Inventory: Number I(b) 12 N 

 Of Items 

 Transferred - 2 

 0430 Inventory: FMV On I(c) 12 N 

 Transfer Date - 2 

 0440 Inventory: Cost Or I(d) 12 N 

 Other Basis - 2 

 0450 Inventory: 704(c) I(e) 11 AN - Values: 

 Allocation Method - "TRADITIONAL", 

 2 "CURATIVE", or 

 "REMEDIAL" 

 

 0460 Inventory: Gain I(f) 12 N 

 Recognized On 

 Transfer - 2 

 0470 Inventory: % I(g) 6 R 

 Interest In 

 Partnership - 2 

 0475 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0480 Inventory: Date Of I(a) 8 YYYYMMDD 

 Transfer - 3 

 0490 Inventory: Number I(b) 12 N 

 Of Items 

 Transferred - 3 

 0500 Inventory: FMV On I(c) 12 N 

 Transfer Date - 3 

 0510 Inventory: Cost Or I(d) 12 N 

 Other Basis - 3 

 0520 Inventory: 704(c) I(e) 11 AN - Values: 

 Allocation Method - "TRADITIONAL", 

 3 "CURATIVE", or 

 "REMEDIAL" 

 

 0530 Inventory: Gain I(f) 12 N 

 Recognized On 

 Transfer - 3 

Publication 1346 October 1, 2011 Part 2 Page 747 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0540 Inventory: % I(g) 6 R 

 Interest In 

 Partnership - 3 

 

 0545 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0550 Inventory: Date Of I(a) 8 YYYYMMDD 

 Transfer - 4 

 0560 Inventory: Number I(b) 12 N 

 Of Items 

 Transferred - 4 

 0570 Inventory: FMV On I(c) 12 N 

 Transfer Date - 4 

 0580 Inventory: Cost Or I(d) 12 N 

 Other Basis - 4 

 0590 Inventory: 704(c) I(e) 11 AN - Values: 

 Allocation Method - "TRADITIONAL", 

 4 "CURATIVE", or 

 "REMEDIAL" 

 

 0600 Inventory: Gain I(f) 12 N 

 Recognized On 

 Transfer - 4 

 0610 Inventory: % I(g) 6 R 

 Interest In 

 Partnership - 4 

 0615 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0617 Statement Reference I 6 Blank 

 - BMF Use Only 

 *0620 Tangible Property: I(a) 8 YYYYMMDD, "STMbnn" or 

 Date Of Transfer blank 

 +0630 Tangible Property : I(b) 12 N 

 Number Of Items 

 Transferred 

 +0640 Tangible Property : I(c) 12 N 

 FMV On Date of 

 Transfer 

 +0650 Tangible Property : I(d) 12 N 

 Cost Or Other Basis 

 

Publication 1346 October 1, 2011 Part 2 Page 748 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0660 Tangible Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method "CURATIVE", or 

 "REMEDIAL" 

 

 +0670 Tangible Property : I(f) 12 N 

 Gain Recognized 

 +0680 Tangible Property : I(g) 6 R 

 % Interest In 

 Partnership 

 +0685 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0690 Tangible Property: I(a) 8 YYYYMMDD 

 Date Of Transfer - 2 

 0700 Tangible Property: I(b) 12 N 

 Number Of Items 

 Transferred-2 

 0710 Tangible Property: I(c) 12 N 

 FMV On Date of 

 Transfer - 2 

 0720 Tangible Property : I(d) 12 N 

 Cost Or Other Basis 

 - 2 

 0730 Tangible Property : I(e) 11 AN - VALUES: 

 704(c) Allocation "TRADITIONAL", 

 Method - 2 "CURATIVE", or 

 "REMEDIAL" 

 

 0740 Tangible Property: I(f) 12 N 

 Gain Recognized - 2 

 0750 Tangible Property: I(g) 6 R 

 % Interest In 

 Partnership - 2 

 0755 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0760 Tangible Property: I(a) 8 YYYYMMDD 

 Date Of Transfer - 3 

 0770 Tangible Property: I(b) 12 N 

 Number Of Items 

 Transferred-3 

Publication 1346 October 1, 2011 Part 2 Page 749 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0780 Tangible Property: I(c) 12 N 

 FMV On Date of 

 Transfer - 3 

 

 0790 Tangible Property: I(d) 12 N 

 Cost Or Other Basis 

 - 3 

 0800 Tangible Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method - 3 "CURATIVE", or 

 "REMEDIAL" 

 

 0810 Tangible Property: I(f) 12 N 

 Gain Recognized - 3 

 0820 Tangible Property: I(g) 6 R 

 % Interest In 

 Partnership - 3 

 0825 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0830 Tangible Property: I(a) 8 YYYYMMDD 

 Date Of Transfer - 4 

 0840 Tangible Property: I(b) 12 N 

 Number Of Items 

 Transferred-4 

 0850 Tangible Property: I(c) 12 N 

 FMV On Date of 

 Transfer - 4 

 0860 Tangible Property: I(d) 12 N 

 Cost Or Other Basis 

 - 4 

 0870 Tangible Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method - 4 "CURATIVE", or 

 "REMEDIAL" 

 

 0890 Tangible Property: I(f) 12 N 

 Gain Recognized - 4 

 0900 Tangible Property: I(g) 6 R 

 % Interest In 

 Partnership - 4 

 0905 "See Below" I(g) 1 "X" or blank 

 Indicator 

 

Publication 1346 October 1, 2011 Part 2 Page 750 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0907 Statement Reference I 6 Blank 

 - BMF Use Only 

 

 *0910 Intangible I(a) 8 YYYYMMDD or "STMbnn" or 

 Property: Date Of blank 

 Transfer 

 +0920 Intangible I(b) 12 N 

 Property: Number 

 Items Transferred 

 +0930 Intangible I(c) 12 N 

 Property: FMV On 

 Date Of Transfer 

 +0940 Intangible I(d) 12 N 

 Property: Cost Or 

 Other Basis 

 +0950 Intangible I(e) 11 AN - Values: 

 Property: 704(c) "TRADITIONAL", 

 Allocation Method "CURATIVE", or 

 "REMEDIAL" 

 

 +0960 Intangible I(f) 12 N 

 Property: Gain 

 Recognized 

 +0970 Intangible I(g) 6 R 

 Property: % 

 Interest In 

 Partnership 

 

 +0975 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0980 Intangible I(a) 8 YYYYMMDD 

 Property: Date Of 

 Transfer - 2 

 0990 Intangible I(b) 12 N 

 Property: Number 

 Items Transferred - 

 2 

 

 1000 Intangible I(c) 12 N 

 Property: FMV On 

 Date Of Transfer - 2 

 1010 Intangible I(d) 12 N 

 Property: Cost Or 

 Other Basis - 2 

 

Publication 1346 October 1, 2011 Part 2 Page 751 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1020 Intangible I(e) 11 AN - Values 

 Property: 704(c) "TRADITIONAL", 

 Allocation Method - "CURATIVE", or 

 2 "REMEDIAL" 

 

 1030 Intangible I(f) 12 N 

 Property: Gain 

 Recognized - 2 

 1040 Intangible I(g) 6 R 

 Property: % 

 Interest 

 Partnership - 2 

 

 1045 "See Below" I(g) 1 "X" or blank 

 Indicator 

 1050 Intangible I(a) 8 YYYYMMDD 

 Property: Date Of 

 Transfer - 3 

 1060 Intangible I(b) 12 N 

 Property: Number 

 Items Transferred - 

 3 

 

 1070 Intangible I(c) 12 N 

 Property: FMV On 

 Date Of Transfer - 3 

 1080 Intangible I(d) 12 N 

 Property: Cost Or 

 Other Basis - 3 

 1090 Intangible I(e) 11 AN - Values: 

 Property: 704(c) "TRADITIONAL", 

 Allocation Method - "CURATIVE", or 

 3 "REMEDIAL" 

 

 1100 Intangible I(f) 12 N 

 Property: Gain 

 Recognized - 3 

 1110 Intangible I(g) 6 R 

 Property: % 

 Interest 

 Partnership - 3 

 

 1115 "See Below" I(g) 1 "X" or blank 

 Indicator 

Publication 1346 October 1, 2011 Part 2 Page 752 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1120 Intangible I(a) 8 YYYYMMDD 

 Property: Date Of 

 Transfer - 4 

 

 1130 Intangible I(b) 12 N 

 Property: Number 

 Items Transferred - 

 4 

 

 1140 Intangible I(c) 12 N 

 Property: FMV On 

 Date Of Transfer - 4 

 1150 Intangible I(d) 12 N 

 Property: Cost Or 

 Other Basis - 4 

 1160 Intangible I(e) 11 AN - Values 

 Property: 704(c) "TRADITIONAL", 

 Allocation Method - "CURATIVE", or 

 4 "REMEDIAL" 

 

 1170 Intangible I(f) 12 N 

 Property: Gain 

 Recognized - 4 

 1180 Intangible I(g) 6 R 

 Property: % 

 Interest 

 Partnership - 4 

 

 1185 "See Below" I(g) 1 "X" or blank 

 Indicator 

 1187 Statement Reference I 6 Blank 

 - BMF Use Only 

 *1190 Other Property: I(a) 8 YYYYMMDD or "STMbnn" or 

 Date Of Transfer blank 

 +1200 Other Property: I(b) 12 N 

 Number Of Items 

 Transferred 

 +1210 Other Property: FMV I(c) 12 N 

 On Date Of Transfer 

 +1220 Other Property: I(d) 12 N 

 Cost Or Other Basis 

Publication 1346 October 1, 2011 Part 2 Page 753 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +1230 Other Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method "CURATIVE", or 

 "REMEDIAL" 

 

 +1240 Other Property: I(f) 12 N 

 Gain Recognized 

 +1250 Other Property: % I(g) 6 N 

 Interest In 

 Partnership 

 +1255 "See Below" I(g) 1 "X" or blank 

 Indicator 

 1260 Other Property: I(a) 8 DT 

 Date Of Transfer - 2 

 1270 Other Property: I(b) 12 N 

 Number Of Items 

 Transferred - 2 

 1280 Other Property: FMV I(c) 12 N 

 On Date Of Transfer 

 - 2 

 1290 Other Property: I(d) 12 N 

 Cost Or Other Basis 

 - 2 

 1300 Other Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method - 2 "CURATIVE", "REMEDIAL" 

 1310 Other Property: I(f) 12 N 

 Gain Recognized - 2 

 1320 Other Property: % I(g) 6 N 

 Interest In 

 Partnership - 2 

 1325 "See Below" I(g) 1 "X" or blank 

 Indicator 

 1330 Other Property: I(a) 8 YYYYMMDD 

 Date Of Transfer - 3 

 1340 Other Property: I(b) 12 N 

 Number Of Items 

 Transferred - 3 

 

Publication 1346 October 1, 2011 Part 2 Page 754 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1350 Other Property: FMV I(c) 12 N 

 On Date Of Transfer 

 - 3 

 

 1360 Other Property: I(d) 12 N 

 Cost Or Other Basis 

 - 3 

 1370 Other Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method - 3 "CURATIVE", or 

 "REMEDIAL" 

 

 1380 Other Property: I(f) 12 N 

 Gain Recognized - 3 

 1390 Other Property: % I(g) 6 N 

 Interest In 

 Partnership - 3 

 1395 "See Below" I(g) 1 "X" or blank 

 Indicator 

 1400 Other Property: I(a) 8 YYYYMMDD 

 Date Of Transfer - 4 

 1410 Other Property: I(b) 12 N 

 Number Of Items 

 Transferred - 4 

 1420 Other Property: FMV I(c) 12 N 

 On Date Of Transfer 

 - 4 

 1430 Other Property: I(d) 12 N 

 Cost Or Other Basis 

 - 4 

 1440 Other Property: I(e) 11 AN - Values: 

 704(c) Allocation "TRADITIONAL", 

 Method - 4 "CURATIVE", or 

 "REMEDIAL" 

 

 1450 Other Property: I(f) 12 N 

 Gain Recognized - 4 

 1460 Other Property: % I(g) 6 N 

 Interest In 

 Partnership - 4 

 1465 "See Below" I(g) 1 "X" or blank 

 Indicator 

Publication 1346 October 1, 2011 Part 2 Page 755 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1467 Statement Reference I 6 Blank 

 - BMF Use Only 

 

 @1470 Supplemental I 6 "STMbnn" or blank 

 Information 

 1480 Type Of Property II(a) 35 AN 

 @1485 Attach Schedule of II(a) 6 "STMbnn" or blank 

 704(c) Property 

 1490 Date Of Original II(b) 8 YYYYMMDD 

 Transfer 

 @1495 Attach Schedule of II(b) 6 "STMbnn" or blank 

 704(c) Transfer 

 1500 Date Of Disposition II(c) 8 YYYYMMDD 

 1510 Manner Of II(d) 35 AN 

 Disposition 

 1520 Gain Realized By II(e) 12 N 

 Partnership 

 1530 Depreciation II(f) 12 N 

 Recapture Recognized 

 1540 Gain Allocated To II(g) 12 N 

 Partner 

 1550 Depreciation II(h) 12 N 

 Recapture Allocated 

 @1555 Attach Schedule of II(h) 6 "STMbnn" or blank 

 Calculated Amount 

 1560 Type Of Property - 2 II(a) 35 AN 

 @1565 Attach Schedule of II(a) 6 "STMbnn" or blank 

 704(c) Property - 2 

 1570 Date Of Original II(b) 8 YYYYMMDD 

 Transfer - 2 

 @1575 Attach Schedule of II(b) 6 "STMbnn" or blank 

 704(c) Transfer - 2 

 1580 Date Of Disposition II(c) 8 YYYYMMDD 

 1590 Manner Of II(d) 35 AN 

 Disposition - 2 

Publication 1346 October 1, 2011 Part 2 Page 756 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1600 Gain Recognized By II(e) 12 N 

 Partnership - 2 

 

 1610 Depreciation II(f) 12 N 

 Recapture 

 Recognized - 2 

 1620 Gain Allocated To II(g) 12 N 

 Partner - 2 

 1630 Depreciation II(h) 12 N 

 Recapture Allocated 

 - 2 

 @1635 Attach Schedule of II(h) 6 "STMbnn" or blank 

 Calculated Amount - 

 2 

 1640 Type Of Property - 3 II(a) 35 AN 

 @1645 Attach Schedule of II(a) 6 "STMbnn" or blank 

 704(c) Property - 3 

 1650 Date Of Original II(b) 8 YYYYMMDD 

 Transfer - 3 

 @1655 Attach Schedule of II(b) 6 "STMbnn" or blank 

 704(c) Transfer-3 

 1660 Date Of Disposition II(c) 8 YYYYMMDD 

 - 3 

 1670 Manner Of II(d) 35 AN 

 Disposition - 3 

 1680 Gain Recognized By II(e) 12 N 

 Partnership - 3 

 1690 Depreciation II(f) 12 N 

 Recapture 

 Recognized - 3 

 1700 Gain Allocated To II(g) 12 N 

 Partner - 3 

 1710 Depreciation II(h) 12 N 

 Recapture Allocated 

 - 3 

 @1715 Attach Schedule of II(h) 6 "STMbnn" or blank 

 Calculated Amount - 

 3 

Publication 1346 October 1, 2011 Part 2 Page 757 

 
 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1720 Type Of Property - 4 II(a) 35 AN 

 

 @1725 Attach Schedule of II(a) 6 "STMbnn" or blank 

 704(c) Property - 4 

 1730 Date Of Original II(b) 8 YYYYMMDD 

 Transfer - 4 

 @1735 Attach Schedule of II(b) 6 "STMbnn" or blank 

 704(c) Transfer - 4 

 1740 Date Of Disposition II(c) 8 YYYYMMDD 

 - 4 

 1750 Manner Of II(d) 35 AN 

 Disposition - 4 

 1760 Gain Recognized By II(e) 12 N 

 Partnership - 4 

 1770 Depreciation II(f) 12 N 

 Recapture 

 Recognized - 4 

 1780 Gain Allocated To II(g) 12 N 

 Partner - 4 

 1790 Depreciation II(h) 12 N 

 Recapture Allocated 

 - 4 

 @1795 Attach Schedule of II(h) 6 "STMbnn" or blank 

 Calculated Amount - 

 4 

 @1797 Part II additional II 6 "STMbnn" or blank 

 Info 

 1800 Transfer Subject To III 1 "X" or blank 

 Gain - Yes 

 1810 Transfer Subject To III 1 "X" or blank 

 Gain - No 

 @1813 Schedule III 6 "STMbnn" or blank 

 Identifying Transfer 

 @1815 Global Schedule O 6 "STMbnn" or blank 

 Statement 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 758 

 
 

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1365" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbP" 

 

 0001 Schedule Type 6 "8865bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Identifying Number 9 N or blank 

 0020 Name Of Foreign 35 AN 

 Partnership 

 *0030 Acquisitions Name I(a) 35 AN or "STMbnn" or blank 

 +0040 Acquisitions Address I(a) 35 AN 

 *+0050 Acquisitions City I(a) 22 AN or "STMbnn" 

 +0060 Acquisitions State I(a) 2 AN 

 +0070 Acquisitions Zip I(a) 12 N or nnnnnbbbbbbb 

 Code or nnnnnnnnnbbb 

 or blank 

 +0080 Acquisitions ID I(a) 9 N 

 Number 

 +0090 Date Of Acquisition I(b) 8 YYYYMMDD 

 +0100 FMV Of Interest I(c) 12 N 

 Acquired 

 +0110 Basis In Interest I(d) 12 N 

 Acquired 

 *+0120 % Of Interest I(e) 6 R or "STMbnn" 

 Before Acquisition 

Publication 1346 October 1, 2011 Part 2 Page 759 

 
 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0125 "See Below" Ind. I(e) 1 "X" or blank 

 

 +0130 % Of Interest After I(f) 6 R 

 Acquisition 

 +0135 "See Below" Ind. I(f) 1 "X" or blank 

 0140 Acquisitions Name - I(a) 35 AN or blank 

 2 

 0150 Acquisitions I(a) 35 AN or blank 

 Address - 2 

 0160 Acquisitions City - I(a) 22 AN or blank 

 2 

 0170 Acquisitions State - I(a) 2 AN or blank 

 2 

 0180 Acquisitions Zip I(a) 12 N or nnnnnbbbbbbb 

 Code - 2 or nnnnnnnnnbbb 

 or blank 

 0190 Acquisition ID I(a) 9 N or blank 

 Number - 2 

 0200 Date Of Acquisition I(b) 8 YYYYMMDD or blank 

 - 2 

 0210 FMV Of Interest I(c) 12 N or blank 

 Acquired - 2 

 0220 Basis In Interest I(d) 12 N or blank 

 Acquired - 2 

 0230 % Of Interest I(e) 6 R or blank 

 Before Acquisition - 

 2 

 0235 "See Below" Ind. I(e) 1 "X" or blank 

 0240 % Of Interest After I(f) 6 R or blank 

 Acquisition - 2 

 0245 "See Below" Ind. I(f) 1 "X" or blank 

 0250 Acquisition Name - 3 I(a) 35 AN or blank 

 0260 Acquisitions I(a) 35 AN or blank 

 Address - 3 

Publication 1346 October 1, 2011 Part 2 Page 760 

 
 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0270 Acquisitions City - I(a) 22 AN or blank 

 3 

 

 0280 Acquisitions State - I(a) 2 AN or blank 

 3 

 0290 Acquisitions Zip I(a) 12 N or nnnnnbbbbbbb 

 Code - 3 or nnnnnnnnnbbb 

 or blank 

 0300 Acquisition ID I(a) 9 N or blank 

 Number - 3 

 0310 Date Of Acquisition I(b) 8 YYYYMMDD or blank 

 - 3 

 0320 FMV Of Interest I(c) 12 N or blank 

 Acquired - 3 

 0330 Basis In Interest I(d) 12 N or blank 

 Acquired - 3 

 0340 % Of Interest I(e) 6 R or blank 

 Before Acquisition - 

 3 

 0345 "See Below" Ind. I(e) 1 "X" or blank 

 0350 % Of Interest After I(f) 6 R or blank 

 Acquisition - 3 

 0355 "See Below" Ind. I(f) 1 "X" or blank 

 0357 Statement Reference I 6 Blank 

 - BMF Use Only 

 *0360 Dispositions Name II(a) 35 AN or "STMbnn" or blank 

 +0370 Dispositions Address II(a) 35 AN 

 *+0380 Dispositions City II(a) 22 AN or "STMbnn" 

 +0390 Dispositions State II(a) 2 AN 

 +0400 Dispositions Zip II(a) 12 N or nnnnnbbbbbbb 

 Code or nnnnnnnnnbbb 

 or blank 

 +0410 Dispositions ID II(a) 9 N 

 Number 

 +0420 Date Of Disposition II(b) 8 YYYYMMDD 

 

Publication 1346 October 1, 2011 Part 2 Page 761 

 
 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0430 FMV Of Interest II(c) 12 N 

 Disposed 

 

 +0440 Basis In Interest II(d) 12 N 

 Disposed 

 *+0450 % Of Interest II(e) 6 R or "STMbnn" 

 Before Disposition 

 +0455 "See Below" Ind. II(e) 1 "X" or blank 

 +0460 % Of Interest After II(f) 6 R 

 Disposition 

 +0465 "See Below" Ind. II(f) 1 "X" or blank 

 0470 Dispositions Name - II(a) 35 AN or blank 

 2 

 0480 Dispositions II(a) 35 AN or blank 

 Address - 2 

 0490 Dispositions City - II(a) 22 AN or blank 

 2 

 0500 Dispositions State - II(a) 2 AN or blank 

 2 

 0510 Dispositions Zip II(a) 12 N or nnnnnbbbbbbb 

 Code - 2 or nnnnnnnnnbbb 

 or blank 

 0520 Dispositions ID II(a) 9 N or blank 

 Number - 2 

 0530 Date Of Disposition II(b) 8 YYYYMMDD or blank 

 - 2 

 0540 FMV Or Interest II(c) 12 N or blank 

 Disposed - 2 

 0550 Basis In Interest II(d) 12 N or blank 

 Disposed - 2 

 0560 % Of Interest II(e) 6 R or blank 

 Before Disposition - 

 2 

 0565 "See Below" Ind. II(e) 1 "X" or blank 

 0570 % Of Interest After II(f) 6 R or blank 

 Disposition - 2 

 

Publication 1346 October 1, 2011 Part 2 Page 762 

 
 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0575 "See Below" Ind. II(f) 1 "X" or blank 

 

 0580 Dispositions Name - II(a) 35 AN or blank 

 3 

 0590 Dispositions II(a) 35 AN or blank 

 Address - 3 

 0600 Dispositions City - II(a) 22 AN or blank 

 3 

 0610 Dispositions State - II(a) 2 AN or blank 

 3 

 0620 Dispositions Zip II(a) 12 N or nnnnnbbbbbbb 

 Code - 3 or nnnnnnnnnbbb 

 or blank 

 0630 Dispositions ID II(a) 9 N or blank 

 Number -3 

 0640 Date Of Disposition II(b) 8 YYYYMMDD or blank 

 - 3 

 0650 FMV Of Interest II(c) 12 N or blank 

 Disposed - 3 

 0660 Basis In Interest II(d) 12 N or blank 

 Disposed - 3 

 0670 % Of Interest II(e) 6 R or blank 

 Before Disposition - 

 3 

 0675 "See Below" Ind. II(e) 1 "X" or blank 

 0680 % Of Interest After II(f) 6 R or blank 

 Disposition - 3 

 0685 "See Below" Ind. II(f) 1 "X" or blank 

 0687 Statement Reference I 6 Blank 

 - BMF Use Only 

 *0690 Description Of III(a) 50 AN or "STMbnn" or blank 

 Change 

 +0700 Date Of Change III(b) 8 YYYYMMDD 

 +0710 FMV Of Interest III(c) 12 N 

 Changed 

 

Publication 1346 October 1, 2011 Part 2 Page 763 

 
 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+0720 Basis In Interest III(d) 12 N or "STMbnn" 

 Changed 

 

 +0730 % Of Interest III(e) 6 R 

 Before Change 

 +0735 "See Below" Ind. III(e) 1 "X" or blank 

 +0740 % Of Interest After III(f) 6 R 

 Change 

 +0745 "See Below" Ind. III(f) 1 "X" or blank 

 0750 Description Of III(a) 50 AN or blank 

 Change - 2 

 0760 Date Of Change III(b) 8 YYYYMMDD or blank 

 0770 FMV Of Interest III(c) 12 N or blank 

 Changed - 2 

 0780 Basis In Interest III(d) 12 N or blank 

 Changed - 2 

 0790 % Of Interest III(e) 6 R or blank 

 Before Change - 2 

 0795 "See Below" Ind. III(e) 1 "X" or blank 

 0800 % Of Interest After III(f) 6 R or blank 

 Change - 2 

 0805 "See Below" Ind. III(f) 1 "X" or blank 

 0810 Description Of III(a) 50 AN or blank 

 Change - 3 

 0820 Date Of Change - 3 III(b) 8 YYYYMMDD or blank 

 0830 FMV Of Interest III(c) 12 N or blank 

 Changed - 3 

 0840 Basis In Interest III(d) 12 N or blank 

 Changed - 3 

 0850 % Of Interest III(e) 6 R or blank 

 Before Change - 3 

 0855 "See Below" Ind. III(e) 1 "X" or blank 

 0860 % Of Interest After III(f) 6 R or blank 

 Change - 3 

 

Publication 1346 October 1, 2011 Part 2 Page 764 

 
 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0865 "See Below" Ind. III(f) 1 "X" or blank 

 

 0867 Statement Reference I 6 Blank 

 - BMF Use Only 

 @0870 Supplemental IV 6 "STMbnn" or blank 

 Information 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 765 

 
 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0549" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8866bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Filing Year 8 YYYYMMDD or blank 

 Beginning 

 0020 Filing Year Ending 8 YYYYMMDD or blank 

 0080 Identifying Number 9 NO ENTRY 

 0090 Type of Taxpayer: B 1 "X" or blank 

 Corporation 

 0100 Type of Taxpayer: B 1 "X" or blank 

 Individual 

 0110 Type of Taxpayer: B 1 "X" or blank 

 Estate or Trust 

 0120 Type of Taxpayer: S B 1 "X" or blank 

 Corporation 

 0130 Type of Taxpayer: B 1 "X" or blank 

 Partnership 

 0140 Name of Entity C 35 AN or blank 

 @0145 Schedule of C 6 "STMbnn" or blank 

 Additional Entity(s) 

 0150 Employer C 9 N or blank 

 Identification 

 Number of Entity 

 

Publication 1346 October 1, 2011 Part 2 Page 766 

 
 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0160 Year Ended-1 (a) 6 YYYYMM 

 

 0170 Taxable Income/Loss 1(a) 12 N 

 for Prior Year(s)-1 

 0180 Adjustment to 2(a) 12 N 

 Taxable Income-1 

 @0185 Schedule of each 2(a) 6 "STMbnn" or blank 

 Separate Property-1 

 0187 Statement Reference 2(a) 6 Blank 

 - BMF Use Only 

 0190 Adjusted Taxable 3(a) 12 N or blank 

 Income for Look- 

 Back Purposes-1 

 0200 Income Tax 4(a) 12 N or blank 

 Liability on Line 

 3(a) Amount-1 

 0210 Income Tax 5(a) 12 N or blank 

 Liability on Prior 

 Year(s) Return-1 

 0220 Increase/Decrease 6(a) 12 N 

 in Prior Year(s) 

 Tax-1 

 0230 Interest Due on 7(a) 12 N or blank 

 Increase-1 

 @0235 Explain Interest 7(a) 6 "STMbnn" or blank 

 Comp Line 7 

 0240 Interest to be 8(a) 12 N or blank 

 Refunded on 

 Decrease-1 

 @0245 Explain Interest 8(a) 6 "STMbnn" or blank 

 Comp Line 8 

 0250 Year Ended-2 (b) 6 YYYYMM or blank 

 0260 Taxable Income/Loss 1(b) 12 N or blank 

 for Prior Year(s)-2 

 0270 Adjustment to 2(b) 12 N or blank 

 Taxable Income-2 

 

Publication 1346 October 1, 2011 Part 2 Page 767 

 
 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0275 Schedule of each 2(b) 6 "STMbnn" or blank 

 Separate Property-2 

 

 0277 Statement Reference 2(b) 6 Blank 

 - BMF Use Only 

 0280 Adjusted Taxable 3(b) 12 N or blank 

 Income for Look- 

 Back Purposes-2 

 0290 Income Tax 4(b) 12 N or blank 

 Liability on Line 

 3(b) Amount-2 

 0300 Income Tax 5(b) 12 N or blank 

 Liability on Prior 

 Year(s) Return-2 

 0310 Increase/Decrease 6(b) 12 N or blank 

 in Prior Year(s) 

 Tax-2 

 0320 Interest Due on 7(b) 12 N or blank 

 Increase-2 

 @0325 Explain Interest 7(b) 6 "STMbnn" or blank 

 Comp Line 7-2 

 0330 Interest to be 8(b) 12 N or blank 

 Refunded on 

 Decrease-2 

 @0335 Explain Interest 8(b) 6 "STMbnn" or blank 

 Comp Line 8-2 

 0340 Year Ended-3 (c) 6 YYYYMM or blank 

 0350 Taxable Income/Loss 1(c) 12 N or blank 

 for Prior Year(s)-3 

 0360 Adjustment To 2(c) 12 N or blank 

 Taxable Income-3 

 @0365 Schedule of each 2(c) 6 "STMbnn" or blank 

 Separate Property-3 

 0367 Statement Reference 2(c) 6 Blank 

 - BMF Use Only 

 0370 Adjusted Taxable 3(c) 12 N or blank 

 Income For Look- 

 Back Purposes-3 

 

Publication 1346 October 1, 2011 Part 2 Page 768 

 
 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0380 Income Tax 4(c) 12 N or blank 

 Liability on Line 

 3(c) Amount-3 

 

 0390 Income Tax 5(c) 12 N or blank 

 Liability on Prior 

 Year(s) Return-3 

 0400 Increase/Decrease 6(c) 12 N or blank 

 in Prior Year(s) 

 Tax-3 

 0410 Interest Due on 7(c) 12 N or blank 

 Increase-3 

 @0415 Explain Interest 7(c) 6 "STMbnn" or blank 

 Comp Line 7-3 

 0420 Interest to be 8(c) 12 N or blank 

 Refunded on 

 Decrease-3 

 @0425 Explain Interest 8(c) 6 "STMbnn" or blank 

 Comp Line 8-3 

 0430 Total Interest Due 7(d) 12 N or blank 

 on Increase 

 0440 Total Interest to 8(d) 12 N or blank 

 be Refunded on 

 Decrease 

 0450 Net Amount of 9(d) 12 NO ENTRY 

 Interest to be 

 Refunded 

 0460 Net Amount of 10(d) 12 N or blank 

 Interest You Owe 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 769 

 
 FORM 8867 PAGE 1 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0066" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8867bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Enter PTIN as Shown 1 9 N, PNNNNNNNN 

 on Return 

 0020 Txpyr Filing Status 2 1 "X" or blank 

 MFS Yes Box 

 0030 Txpyr Filing Status 2 1 "X" or blank 

 MFS No Box 

 0040 Txpyr (and Spouse) 3 1 "X" or blank 

 Have Work SSN(s) 

 Yes Box 

 

 0050 Txpyr (and Spouse) 3 1 "X" or blank 

 Have Work SSN(s) No 

 Box 

 

 0060 Txpyr Filing F2555 4 1 "X" or blank 

 or F2555-EZ Yes Box 

 0070 Txpyr Filing F2555 4 1 "X" or blank 

 or F2555-EZ No Box 

 0080 Txpyr Non-resident 5a 1 "X" or blank 

 Alien Part of year 

 Yes Box 

 

 0090 Txpyr Non-resident 5a 1 "X" or blank 

 Alien Part of year 

 No Box 

 

Publication 1346 October 1, 2011 Part 2 Page 770 
 FORM 8867 PAGE 1 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Txpyr Filing Status 5b 1 "X" or blank 

 MFJ Yes Box 

 

 0110 Txpyr Filing Status 5b 1 "X" or blank 

 MFJ No Box 

 0120 Investment Income 6 1 "X" or blank 

 More Than Limit Yes 

 Box 

 

 0130 Investment Income 6 1 "X" or blank 

 More Than Limit No 

 Box 

 

 0140 Txpyr (or Spouse) a 7 1 "X" or blank 

 Qualifying Child 

 Yes Box 

 

 0150 Txpyr (or Spouse) a 7 1 "X" or blank 

 Qualifying Child No 

 Box 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 771 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0231" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0161 Record ID 6 "FRMbbb" 

 

 0162 Form Number 6 "8867bb" 

 0163 Page Number 5 "PG02b" 

 0164 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0165 Filler 1 blank 

 0166 Form Occurrence 7 N 

 Number 0000001 

 0170 Name for Child 1 8(1) 35 AN, Allowable Special 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0180 Child 1 Met 9(1) 1 "X" or blank 

 Relationship Test 

 Yes Box 

 0190 Child 1 Met 9(1) 1 "X" or blank 

 Relationship Test 

 No Box 

 0200 Either is True for 10(1) 1 "X" or blank 

 Child 1 Yes Box 

 0210 Either is True for 10(1) 1 "X" or blank 

 Child 1 No Box 

 0220 Child 1 Lived with 11(1) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - Yes 

 0230 Child 1 Lived with 11(1) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - No 

 0240 Child 1 Met Age 12(1) 1 "X" or blank 

 Conditions Yes Box 

Publication 1346 October 1, 2011 Part 2 Page 772 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Child 1 Met Age 12(1) 1 "X" or blank 

 Conditions No Box 

 

 0260 Another TP Could 13a(1) 1 "X" or blank 

 Ans Yes for Child 1 

 Yes Box 

 0270 Another TP Could 13a(1) 1 "X" or blank 

 Ans Yes for Child 1 

 No Box 

 0280 Relationship of 13b(1) 12 "SON","DAUGHTER", 

 Child 1 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "SISTER", "BROTHER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 or blank 

 

 0290 Child 1 Qualify 13c(1) 1 "X" or blank 

 Under Tiebreaker 

 Rules Yes Box 

 0300 Child 1 Qualify 13c(1) 1 "X" or blank 

 Under Tiebreaker 

 Rules No Box 

 0310 Child 1 Qualify 13c(1) 1 "X" or blank 

 Under Tiebreaker 

 "DON'T KNOW" Box 

 0320 Qualifying Child 1 14(1) 1 "X" or blank 

 Has Work SSN Yes Box 

 0330 Qualifying Child 1 14(1) 1 "X" or blank 

 Has Work SSN No Box 

 0340 Name for Child 2 8(2) 35 AN, Allowable Special 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0350 Child 2 Met 9(2) 1 "X" or blank 

 Relationship Test 

 Yes Box 

Publication 1346 October 1, 2011 Part 2 Page 773 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0360 Child 2 Met 9(2) 1 "X" or blank 

 Relationship Test 

 No Box 

 

 0370 Either is True for 10(2) 1 "X" or blank 

 Child 2 Yes Box 

 0380 Either is True for 10(2) 1 "X" or blank 

 Child 2 No Box 

 0390 Child 2 Lived with 11(2) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - Yes 

 0400 Child 2 Lived with 11(2) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - No 

 0410 Child 2 Met Age 12(2) 1 "X" or blank 

 Conditions Yes Box 

 0420 Child 2 Met Age 12(2) 1 "X" or blank 

 Conditions No Box 

 0430 Another TP Could 13a(2) 1 "X" or blank 

 Ans Yes for Child 2 

 Yes Box 

 0440 Another TP Could 13a(2) 1 "X" or blank 

 Ans Yes for Child 2 

 No Box 

 0450 Relationship of 13b(2) 12 "SON","DAUGHTER", 

 Child 2 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "SISTER", "BROTHER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 or blank 

 

 0460 Child 2 Qualify 13c(2) 1 "X" or blank 

 Under Tiebreaker 

 Rules Yes Box 

 0470 Child 2 Qualify 13c(2) 1 "X" or blank 

 Under Tiebreaker 

 Rules No Box 

Publication 1346 October 1, 2011 Part 2 Page 774 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0480 Child 2 Qualify 13c(2) 1 "X" or blank 

 Under Tiebreaker 

 "DON'T KNOW" Box 

 

 0490 Qualifying Child 2 14(2) 1 "X" or blank 

 Has Work SSN Yes Box 

 0500 Qualifying Child 2 14(2) 1 "X" or blank 

 Has Work SSN No Box 

 0510 Name for Child 3 8(3) 35 AN, Allowable Special 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0520 Child 3 Met 9(3) 1 "X" or blank 

 Relationship Test 

 Yes Box 

 0530 Child 3 Met 9(3) 1 "X" or blank 

 Relationship Test 

 No Box 

 0540 Either is True for 10(3) 1 "X" or blank 

 Child 3 Yes Box 

 0550 Either is True for 10(3) 1 "X" or blank 

 Child 3 No Box 

 0560 Child 3 Lived With 11(3) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - Yes 

 0570 Child 3 Lived With 11(3) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - No 

 0580 Child 3 Met Age 12(3) 1 "X" or blank 

 Conditions Yes Box 

 0590 Child 3 Met Age 12(3) 1 "X" or blank 

 Conditions No Box 

 0600 Another TP Could 13a(3) 1 "X" or blank 

 Ans Yes for Child 3 

 Yes Box 

 0610 for Child 3 Yes Box 13a(3) 1 "X" or blank 

 for Child 3 No Box 

Publication 1346 October 1, 2011 Part 2 Page 775 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0620 Relationship of 13b(3) 12 "SON","DAUGHTER", 

 Child 3 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "SISTER", "BROTHER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 or blank 

 

 0630 Child 3 Qualify 13c(3) 1 "X" or blank 

 Under Tiebreaker 

 Rules Yes Box 

 0640 Child 3 Qualify 13c(3) 1 "X" or blank 

 Under Tiebreaker 

 Rules No Box 

 0650 Child 3 Qualify 13c(3) 1 "X" or blank 

 Under Tiebreaker 

 "Don't Know" Box 

 0660 Child 3 Has Work 14(3) 1 "X" or blank 

 SSN Yes Box 

 0670 Child 3 Has Work 14(3) 1 "X" or blank 

 SSN No Box 

 0680 Earned Income and 15 1 "X" or blank 

 AGI Below Limit Yes 

 Box 

 0690 Earned Income and 15 1 "X" or blank 

 AGI Below Limit No 

 Box 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 776 
 FORM 8867 PAGE 3 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0059" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0701 Record ID 6 "FRMbbb" 

 

 0702 Form Number 6 "8867bb" 

 0703 Page Number 5 "PG03b" 

 0704 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0705 Filler 1 blank 

 0706 Form Occurrence 7 N 

 Number 0000001 

 0710 Main Home in US for 16 1 "X" or blank 

 More Than 6 mos. 

 Yes Box 

 

 0720 Main Home in US for 16 1 "X" or blank 

 More Than 6 mos. No 

 Box 

 

 0730 TP or Spouse Age 25 17 1 "X" or blank 

 But Under 65 Yes Box 

 0740 TP or Spouse Age 25 17 1 "X" or blank 

 But Under 65 No Box 

 0750 TP (or Spouse) 18 1 "X" or blank 

 Eligible 

 Dependent(s) Yes Box 

 

 0760 TP (or Spouse) 18 1 "X" or blank 

 Eligible 

 Dependent(s) No Box 

 

 0770 Earned Income and 19 1 "X" or blank 

 AGI Below Limit Yes 

 Box 

 

 0780 Earned Income and 19 1 "X" or blank 

 AGI Below Limit No 

 Box 

 

Publication 1346 October 1, 2011 Part 2 Page 777 
 FORM 8867 PAGE 3 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0790 TP Provided Info or 20 1 "X" or blank 

 Obtained Yes Box 

 

 0800 TP Provided Info or 20 1 "X" or blank 

 Obtained No Box 

 0810 Completed EIC or 21 1 "X" or blank 

 Own Worksheet Yes 

 Box 

 

 0820 Completed EIC or 21 1 "X" or blank 

 Own Worksheet No Box 

 0830 Complied with 22 1 "X" or blank 

 Knowledge 

 Requirement Yes Box 

 

 0840 Complied with 22 1 "X" or blank 

 Knowledge 

 Requirement No Box 

 

 0850 Did You Keep 23 1 "X" or blank 

 Records Yes Box 

 0860 Did You Keep 23 1 "X" or blank 

 Records No Box 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 778 

 
 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0593" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8873bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 Identifying Number 9 N 

 0020 Election Under 1 1 "X" or blank 

 Section 942(a)(3) 

 @0025 Attachment Election 1 6 "STMbnn" or blank 

 Under Section 

 942(a)(3) 

 0030 Election 2 1 "X" or blank 

 Extraterritorial 

 Income Exclusion FSC 

 @0035 Attachment Election 2 6 "STMbnn" or blank 

 Extraterritorial 

 Exclusion FSC 

 0040 Election Foreign 3 1 "X" or blank 

 Corp Treated as 

 Domestic 

 @0045 Attachment 3 6 "STMbnn" or blank 

 Exception Old 

 Earnings and Profits 

 0050 Excepted Foreign 4a 1 "X" or blank 

 Economic Process 

 Yes Box 

 0055 Excepted Foreign 4a 1 "X" or blank 

 Economic Process No 

 Box 

Publication 1346 October 1, 2011 Part 2 Page 779 

 
 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 50% Foreign Direct 4b(1) 1 "X" or blank 

 Cost Test 

 

 0065 85% Foreign Direct 4b(2) 1 "X" or blank 

 Cost Test 

 0070 Business Activity 5a 6 N 

 Code 

 0075 Product or Product 5b 50 AN 

 Line 

 0080 Aggregate on Form 5c(1)(a) 1 "X" or blank 

 8873 

 0085 Aggregate on 5c(1)(b) 1 "X" or blank 

 Tabular Schedule 

 @0090 Attachment to 5c(1)(b) 6 "STMbnn" or blank 

 Tabular Schedule 

 0095 Tabular Schedule of 5c(1)(c) 1 "X" or blank 

 Transactions 

 @0100 Attachment to 5c(1)(c) 6 "STMbnn" or blank 

 Schedule of 

 Transactions 

 0110 Group of 5c(2) 1 "X" or blank 

 Transactions 

 @0115 Attachment to Group 5c(2) 6 "STMbnn" or blank 

 of Transactions 

 0120 Foreign Trade 6(a) 12 N 

 Income Sale Foreign 

 Trade Property 

 0130 Foreign Sale and 7(b) 12 N 

 Leasing Income 

 Amount Outside US 

 0140 Foreign Trade 8(a) 12 N 

 Income Lease 

 Outside US 

 0150 Foreign Sale and 8(b) 12 N 

 Leasing Income 

 Lease Outside US 

 0160 Foreign Trade 9(a) 12 N 

 Income Sale Services 

 

Publication 1346 October 1, 2011 Part 2 Page 780 

 
 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0170 Foreign Sale and 10(b) 12 N 

 Leasing Income 

 Service Outside US 

 

 0180 Foreign Trade 11(a) 12 N 

 Income Lease 

 Services 

 0190 Foreign Sales and 11(b) 12 N 

 Leasing Income 

 Lease Services 

 0200 Foreign Trade 12(a) 12 N 

 Income Construction 

 Services 

 0210 Foreign Trade 13(a) 12 N 

 Income Managerial 

 Services 

 0220 Amount from Column 14b 12 N 

 (a) 

 0230 Foreign Trading 15a 12 N 

 gross Receipts 

 0240 Total of Column (b) 16b 12 N 

 0250 Inventory Beginning 17a(a) 12 N 

 of Year Trade 

 0260 Inventory Beginning 17a(b) 12 N 

 of Year Sale and 

 Lease 

 0270 Purchase Trade 17b(a) 12 N 

 0280 Purchase Sale and 17b(b) 12 N 

 Lease 

 0290 Cost of Labor Trade 17c(a) 12 N 

 0300 Cost of Labor Sale 17c(b) 12 N 

 and Lease 

 0310 Additional Section 17d(a) 12 N 

 263A Costs Trade 

 0320 Additional Section 17d(b) 12 N 

 263A Costs Sale and 

 Lease 

 

Publication 1346 October 1, 2011 Part 2 Page 781 

 
 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0325 Attachment to 17d 6 "STMbnn" or blank 

 Section 263A Costs 

 

 0330 Other Costs Trade 17e(a) 12 N 

 0340 Other Costs Sale 17e(b) 12 N 

 and Lease 

 @0345 Attachment Other 17e 6 "STMbnn" or blank 

 Costs 

 0350 Total Trade 17f(a) 12 N 

 0360 Total Sale and Lease 17f(b) 12 N 

 0370 End of Year 17g(a) 12 N 

 Inventory Trade 

 0380 End of Year 17g(b) 12 N 

 Inventory Sale and 

 Lease 

 0390 Subtract End of 17h(a) 12 N 

 Year Inventory Trade 

 0400 Subtract End of 17h(b) 12 N 

 Year Inventory Sale 

 and Lease 

 0410 Subtract Line 17h 18(a) 12 N 

 from Line 15 Column 

 (a) 

 0420 Subtract Line 17h 18(b) 12 N 

 from Line 16 Column 

 (b) 

 0430 Other Expenses and 19(a) 12 N 

 Deductions Trade 

 0440 other Expenses and 19(b) 12 N 

 Deductions Sale and 

 Lease 

 @0445 Attachment for 19 6 "STMbnn" or blank 

 Other Expenses and 

 Deductions 

 0450 Foreign Trade Income 20(a) 12 N 

 0460 Foreign Sale and 21(b) 12 N 

 Leasing Income 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 782 
 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0451" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0470 Record ID 6 "FRMbbb" 

 

 0471 Form Number 6 "8873bb" 

 0472 Page Number 5 "PG02b" 

 0473 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0474 Filler 1 blank 

 0475 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0480 Foreign Trading 22 12 N 

 Gross Receipts 

 0490 Cost of Direct 23a 12 N 

 Material 

 0500 Cost of Direct Labor 23b 12 N 

 0510 Total Lines 23a and 23c 12 N 

 23b 

 0520 Subtract from 24 12 N 

 Foreign Trading 

 Gross Receipts 

 0530 Worldwide Gross 25 12 N 

 Receipts 

 0540 Cost of Goods Sold 26a 12 N 

 0550 Expenses 26b 12 N 

 Attributable to 

 Gross Income 

 0560 Total Lines 26a and 26c 12 N 

 26b 

 0570 Subtract from 27 12 N 

 Worldwide Gross 

 Receipts 

 

Publication 1346 October 1, 2011 Part 2 Page 783 

 
 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0580 Overall Profit 28 6 R 

 Percentage 

 

 0590 overall Profit 29 12 N 

 Percentage 

 Limitation 

 0600 Foreign Trade 30 12 N 

 Income Using 

 Marginal Costing 

 0610 15% of Foreign 31 12 N 

 Trade Income 

 0620 Foreign Trade 32 12 N 

 Income Using Full 

 Costing 

 0630 Foreign Trade Income 33 12 N 

 0640 1.2% Foreign 34 12 N 

 Trading Gross 

 Receipts 

 0650 30% Foreign Trading 35 12 N 

 Income Using 

 Marginal Costing 

 0660 Foreign Trading 36 12 N 

 Gross Receipts 

 Method 

 0670 Foreign Trade Income 37 12 N 

 0680 15% Foreign Trade 38 12 N 

 Income 

 0690 Foreign Trading 39 12 N 

 Gross Receipts 

 0700 1.2% Foreign 40 12 N 

 Trading Gross 

 0710 Multiply 15% 41 12 N 

 Foreign Trade 

 Income by 2.0 

 0720 Smaller of Line 40 42 12 N 

 or 41 

 0730 Foreign Sale and 43 12 N 

 Leasing Income 

 

Publication 1346 October 1, 2011 Part 2 Page 784 

 
 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0740 30% of Foreign Sale 44 12 N 

 and Leasing Income 

 

 0750 Greatest Amount 45 12 N 

 from Line 33, 36, 

 38, 42 or 44 

 0760 Divide Line 45 by 46 6 R 

 Line 43 or Line 37 

 0770 Enter Amount from 47 12 N 

 Line 19 

 0780 Multiply Line 46 by 48 12 N 

 47 

 0790 Total Lines 45 and 49 12 N 

 48 

 0800 Reduction for 50 12 N 

 Boycott Bribes 

 Kickbacks 

 0810 Qualifying Foreign 51 12 N 

 Trade Income 

 0820 Extraterritorial 52 12 N 

 Income Exclusion 

 Deduction 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 785 

 
 FORM 8874 New Markets Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0559" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8874bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 *0020 CDE Name-1 1(a) 35 AN or "STMbnn" 

 +0030 CDE Street Address-1 1(a) 35 AN 

 *+0040 CDE City-1 1(a) 22 AN or "STMbnn" 

 +0050 CDE State-1 1(a) 2 A 

 +0060 CDE Zip Code-1 1(a) 12 N (left-justified) 

 +0070 CDE ID Number-1 1(b) 9 N 

 +0080 Date of Initial 1(c) 8 DT 

 Investment-1 

 +0090 Equity Investment 1(d) 12 N 

 Amount-1 

 +0095 Credit Rate-1 1(e) 6 R 

 *+0100 Credit-1 1(f) 12 N or "STMbnn" or Blank 

 0110 CDE Name-2 1(a) 35 AN 

 0120 CDE Street Address-2 1(a) 35 AN 

 0130 CDE City-2 1(a) 22 AN 

 0140 CDE State-2 1(a) 2 A or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 786 

 

 
 FORM 8874 New Markets Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 CDE Zip Code-2 1(a) 12 N (left-justified) 

 or blank 

 

 0160 CDE ID Number-2 1(b) 9 N or blank 

 0170 Date of Initial 1(c) 8 DT or blank 

 Investment-2 

 0180 Equity Investment 1(d) 12 N 

 Amount-2 

 0185 Credit Rate-2 1(e) 6 R 

 0190 Credit-2 1(f) 12 N 

 0200 CDE Name-3 1(a) 35 AN 

 0210 CDE Street Address-3 1(a) 35 AN 

 0220 CDE City-3 1(a) 22 AN 

 0230 CDE State-3 1(a) 2 A or blank 

 0240 CDE Zip Code-3 1(a) 12 N (left-justified) 

 or blank 

 0250 CDE ID Number-3 1(b) 9 N or blank 

 0260 Date of Initial 1(c) 8 DT or blank 

 Investment-3 

 0270 Equity Investment 1(d) 12 N 

 Amount-3 

 0275 Credit Rate-3 1(e) 6 R 

 0280 Credit-3 1(f) 12 N 

 0305 Statement Reference 1 6 Blank 

 - BMF Use Only 

 0320 Total Credit Amount 1 12 N 

 More than 3 CDEs 

 0340 New Market Credits 2 12 N 

 from Partnerships 

 and S Corp 

 0345 Statement Reference 2 6 Blank 

 - BMF Use Only 

 0360 Add Line 1 (column 3 12 N 

 f) and Line 2 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 787 
 FORM 8880 Credit for Qualified Retirement Savings 

 Contr ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0277" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8880bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Primary T/P Roth 1a 12 N | 

 IRA for Current Tax 

 Year 

 0020 Secondary T/P Roth 1b 12 N | 

 IRA for Current Tax 

 Year 

 0030 Primary T/P 2a 12 N 

 Contributions 

 0040 Secondary T/P 2b 12 N 

 Contributions 

 0050 Add Lines 1 and 2 3a 12 N 

 Column (a) 

 0060 Add Lines 1 and 2 3b 12 N 

 Column (b) 

 0070 Primary T/P Taxable 4a 12 N 

 Distributions 

 0080 Secondary T/P 4b 12 N 

 Taxable 

 Distributions 

 0090 Subtract Line 4 5a 12 N 

 from 3 Column (a) 

 

Publication 1346 October 1, 2011 Part 2 Page 788 

 
 FORM 8880 Credit for Qualified Retirement Savings 

 Contr ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Subtract Line 4 5b 12 N 

 from 3 Column (b) 

 

 0110 Primary T/P Smaller 6a 12 N 

 of line 5 or $2000 

 0120 Secondary T/P 6b 12 N 

 Smaller of line 5 

 or $2000 

 0130 Total line 6a and 6b 7 12 N 

 0140 Adjusted Gross 8 12 N 

 Income From 1040/ 

 1040A 

 0150 Decimal Amount 9 6 N 

 0160 Multiply line 7 by 10 12 N 

 line 9 

 0170 Tax from 1040/1040A 11 12 N 

 0180 Credits from 1040/ 12 12 N 

 1040A 

 0190 Subtract line 12 13 12 N 

 from line 11 

 0200 Credit for 14 12 N 

 Qualified 

 Retirement Savings 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 789 

 
 FORM 8881 Credit for Small Employer Pension 

 Plan Startup 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0118" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8881bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qualified Startup 1 12 N 

 Costs Incurred 

 0030 Half of Startup 2 12 N 

 Costs 

 @0035 Group Credit 2 6 "STMbnn" or blank 

 Division Schedule 

 0040 Credit from 3 12 N 

 Partnerships and S 

 Corp 

 0050 Add Lines 2 and 3 4 12 N 

 0060 Smaller of Line 4 5 12 N 

 or $500 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 790 

 
 FORM 8882 Credit for Employer-Provided Child Care 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8882bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qualified Child 1 12 N 

 care Facility 

 Expenditures 

 0030 25% of Facility 2 12 N 

 Expenditures 

 0040 Qualified Child 3 12 N 

 Care Resource 

 Expenditures 

 0050 10% of Resource 4 12 N 

 Expenditures 

 0060 Credit from 5 12 N 

 Partnerships and S 

 Corp 

 0065 Statement Reference 1 6 Blank 

 - BMF Use Only 

 0070 Add Lines 2, 4 and 5 6 12 N 

 0090 Smaller of Line 6 7 12 N 

 or $150,000 

 @0100 How Group Credit 7 6 "STMbnn" or blank 

 Divided Statement 

 

Publication 1346 October 1, 2011 Part 2 Page 791 

 
 FORM 8882 Credit for Employer-Provided Child Care 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0150 Amount Allocated to 8 12 NO ENTRY 

 Beneficiaries 

 

 0160 Subtract Line 8 9 12 NO ENTRY 

 from Line 7 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 792 

 
 FORM 8885 Health Insurance Credit for Eligible 

 Recipients 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8885bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 0000001 - 0000002 

 Number 

 0020 SSN of Recipient 9 N 

 0035 January Box 1 1 "X" or blank 

 0045 February Box 1 1 "X" or blank 

 0055 March Box 1 1 "X" or blank 

 0065 April Box 1 1 "X" or blank 

 0075 May Box 1 1 "X" or blank 

 0085 June Box 1 1 "X" or blank 

 0095 July Box 1 1 "X" or blank 

 0105 August Box 1 1 "X" or blank 

 0115 September Box 1 1 "X" or blank 

 0125 October Box 1 1 "X" or blank 

 0135 November Box 1 1 "X" or blank 

 0145 December Box 1 1 "X" or blank 

 0190 Amount Paid for 2a 12 N | 

 Health Insurance 

 0195 Amount Paid for 2b 12 N | 

 Health Insurance 

 

Publication 1346 October 1, 2011 Part 2 Page 793 
 FORM 8885 Health Insurance Credit for Eligible 

 Recipients 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Total MSA & HSA 3a 12 N | 

 Distribution 

 

 0205 Total MSA & HSA 3b 12 N | 

 Savings Account 

 Dist. 

 0210 Subtract Line 3 4a 12 N | 

 from Line 2 

 0220 Subtract Line 3 4b 12 N | 

 from Line 2 

 0230 Totals for Column A 6a 12 N | 

 & B 

 0240 Totals for Column A 6b 12 N | 

 & B 

 0250 Health Coverage Tax 7 12 N | 

 Credit 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 794 

 

 
 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0619" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8886bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000010 

 0010 Identifying Number 9 NO ENTRY 

 0011 Statement Number A 4 N 

 0012 Total Statement A 4 N 

 Number 

 0013 Tax Form Number B 6 AN, allowable special 

 character is hyphen (-) 

 0015 Tax Year B 6 DT (YYYYMM) 

 0016 Amended Return Box - B 1 "X" or blank 

 Yes 

 0017 Amended Return Box - B 1 "X" or blank 

 No 

 0018 Initial Year Filer C 1 "X" or blank 

 Indicator 

 0020 Protective C 1 "X" or blank 

 Disclosure Indicator 

 *0030 Transaction Name 1a 35 AN or "STMbnn" 

 +0038 Initial Year 1b 4 DT (YYYY) 

 participated 

 0039 Reserved for BMF Use 1c 6 NO ENTRY 

Publication 1346 October 1, 2011 Part 2 Page 795 
 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+0040 Registration Number 1c 11 AN, "STMbnn" or blank 

 1 

 

 +0042 Registration Number 1c 11 AN or blank 

 2 

 +0044 Registration Number 1c 11 AN or blank 

 3 

 +0046 Registration Number 1c 11 AN or blank 

 4 

 +0048 Registration Number 1c 11 AN or blank 

 5 

 0050 Reserved for BMF Use 1c 6 NO ENTRY 

 0100 Listed Transaction 2a 1 "X" or blank 

 0110 Confidential 2b 1 "X" or blank 

 0120 Contractual 2c 1 "X" or blank 

 Protection 

 0130 Loss 2d 1 "X" or blank 

 0150 Transaction of 2e 1 "X" or blank | 

 Interest 

 --| 

 0200 Published Guidance 3 35 N or blank 

 Number 

 0205 Reserved for BMF Use 3 6 NO ENTRY 

 0220 Number of 4 3 N 

 Transactions on Form 

 *0230 Partnership Box 1 5a 6 "X" or "STMbnn" or blank 

 +0240 S Corp Box 1 5a 1 "X" or blank 

 +0250 Trust Box 1 5a 1 "X" or blank 

 +0260 Foreign Box 1 5a 1 "X" or blank 

 +0270 Name 1 5b 35 AN or blank 

 +0280 EIN 1 5c 9 N or blank 

 +0290 Date K-1 Received 1 5d 8 DT, "NONE" or blank || 

 

Publication 1346 October 1, 2011 Part 2 Page 796 

 
 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Partnership Box 2 5a 6 "X" or blank 

 

 0310 S Corp Box 2 5a 1 "X" or blank 

 0320 Trust Box 2 5a 1 "X" or blank 

 0330 Foreign Box 2 5a 1 "X" or blank 

 0340 Name 2 5b 35 AN or blank 

 0350 EIN 2 5c 9 N or blank 

 0360 Date K-1 Received 2 5d 8 DT “NONE” or blank | 

 0365 Reserved for BMF Use 5 6 NO ENTRY 

 *0370 Fee Paid Name 1 6a 35 AN or "STMbnn" 

 or blank 

 +0380 Fee Paid ID Number 1 6a 9 N or blank 

 +0390 Fee Paid Amount 1 6a 12 N or blank 

 *+0400 Fee Paid Street 6a 35 AN or "STMbnn" 

 Address 1 or blank 

 +0410 Fee Paid City 1 6a 22 A or blank 

 +0420 Fee Paid State 1 6a 2 A (Standard Postal 

 State Abbreviation) 

 or blank 

 +0430 Fee paid Zip Code 1 6a 12 N (Left Justified) 

 or blank 

 0440 Fee Paid Name 2 6b 35 AN or blank 

 0450 Fee Paid ID Number 2 6b 9 N or blank 

 0460 Fee Paid Amount 2 6b 12 N or blank 

 0470 Fee Paid Street 6b 35 AN or blank 

 Address 2 

 0480 Fee Paid City 2 6b 22 A or blank 

 0490 Fee Paid State 2 6b 2 A (Standard Postal 

 State Abbreviation) 

 or blank 

 0500 Fee Paid Zip Code 2 6b 12 N (Left Justified) 

 or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 797 
 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0505 Reserved for BMF Use 6b 6 NO ENTRY 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 798 
 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1530" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0600 Record ID 6 "FRMbbb" 

 

 0601 Form Number 6 "8886bb" 

 0602 Page Number 5 "PG02b" 

 0603 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0604 Filler 1 blank 

 0605 Form Occurrence 7 N 

 Number 0000010 

 0610 Deduction Box 7a 1 "X" or blank 

 0620 Capital Loss Box 7a 1 "X" or blank 

 0630 Ordinary Loss Box 7a 1 "X" or blank 

 0640 Exclusion from 7a 1 "X" or blank 

 Gross Income Box 

 0650 Nonrecognition of 7a 1 "X" or blank 

 Gain Box 

 0660 Adjustments to 7a 1 "X" or blank 

 Basis Box 

 0670 Absence of 7a 1 "X" or blank | 

 Adjustments Box 

 0680 Deferral Box 7a 1 "X" or blank 

 0690 Other Box 7a 1 "X" or blank | 

 0691 Description of Other 7a 35 AN or blank | 

 0700 Tax Credits Box 7a 1 "X" or blank | 

 --| 

 *0710 Description of 7b 70 AN or "STMbnn" 

 Facts 1 or blank 

 0720 Description of 7b 70 AN or blank 

 Facts 1 

 

Publication 1346 October 1, 2011 Part 2 Page 799 

 
 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0730 Description of 7b 70 AN or blank 

 Facts 1 

 

 0740 Description of 7b 70 AN or blank 

 Facts 1 

 0750 Description of 7b 70 AN or blank 

 Facts 1 

 0760 Description of 7b 70 AN or blank 

 Facts 1 

 0770 Description of 7b 70 AN or blank 

 Facts 1 

 0775 Reserved for BMF Use 7b 6 NO ENTRY 

 *0780 Tax-exempt Box 1 8a 6 "X" or "STMbnn" 

 or blank 

 +0790 Foreign Box 1 8a 1 "X" or blank 

 +0800 Related Box 1 8a 1 "X" or blank 

 +0810 Transaction Name 1 8a 35 AN or blank 

 +0820 Transaction ID 8a 9 N or blank 

 Number 1 

 *+0830 Transaction Street 8a 35 AN or "STMbnn" 

 Address 1 or blank 

 +0840 Transaction City 1 8a 22 A or blank 

 +0850 Transaction State 1 8a 2 A (Standard Postal 

 State Abbreviation) 

 or blank 

 +0860 Transaction Zip 8a 12 N (Left Justified) 

 Code 1 or blank 

 *+0870 Transaction 8a 70 AN or "STMbnn" 

 Description 1 or blank 

 0880 Transaction 8a 70 AN or blank 

 Description 1 

 0890 Transaction 8a 70 AN or blank 

 Description 1 

 0900 Transaction 8a 70 AN or blank 

 Description 1 

 

Publication 1346 October 1, 2011 Part 2 Page 800 

 
 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0910 Transaction 8a 70 AN or blank 

 Description 1 

 

 0920 Tax-exempt Box 2 8b 6 "X" or blank 

 0930 Foreign Box 2 8b 1 "X" or blank 

 0940 Related Box 2 8b 1 "X" or blank 

 0950 Transaction Name 2 8b 35 AN or blank 

 0960 Transaction ID 8b 9 N or blank 

 Number 2 

 0970 Transaction Street 8b 35 AN or blank 

 Address 2 

 0980 Transaction City 2 8b 22 A or blank 

 0990 Transaction State 2 8b 2 A (Standard Postal 

 State Abbreviation) 

 or blank 

 1000 Transaction Zip 8b 12 N (Left Justified) 

 Code 2 or blank 

 1010 Transaction 8b 70 AN or blank 

 Description 2 

 1020 Transaction 8b 70 AN or blank 

 Description 2 

 1030 Transaction 8b 70 AN or blank 

 Description 2 

 1040 Transaction 8b 70 AN or blank 

 Description 2 

 1045 Transaction 8b 70 AN or blank 

 Description 2 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 801 

 
 FORM 8888 Allocation of Refund (Including Savings 

 Bond...) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0359" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8888bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Amount to be 1a 12 N 

 Deposited in First 

 Account 

 0020 Routing Transit 1b 9 N 

 Number 

 0030 Checking Account 1c 1 "X" or blank 

 Indicator 

 0040 Savings Account 1c 1 "X" or blank 

 Indicator 

 0060 Depositor Account 1d 17 AN (includes hyphens or 

 Number blank) 

 0070 Amount to be 2a 12 N || 

 Deposited in Second 

 Account 

 0080 Routing Transit 2b 9 N or blank 

 Number 

 0090 Checking Account 2c 1 "X" or blank 

 Indicator 

 0100 Savings Account 2c 1 "X" or blank 

 Indicator 

 0120 Depositor Account 2d 17 AN (includes hyphens or 

 Number blank) 

Publication 1346 October 1, 2011 Part 2 Page 802 
 FORM 8888 Allocation of Refund (Including Bond 

 Purchases) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Amount to be 3a 12 N || 

 Deposited in Third 

 Account 

 

 0140 Routing Transit 3b 9 N or blank 

 Number 

 0150 Checking Account 3c 1 "X" or blank 

 Indicator 

 0160 Savings Account 3c 1 "X" or blank 

 Indicator 

 0180 Depositor Account 3d 17 AN (includes hyphens or 

 Number blank) 

 --|| 

 0200 Two Account 1 "X" or blank 

 Indicator Box 

 0300 Three Account 1 "X" or blank 

 Indicator Box 

 0305 Amount Used for 4 12 N || 

 Bond Purchases 

 0310 Amount Used for 5a 12 N || 

 Yourself, Your 

 Spouse/Other 

 0320 Owner's Name for 5b 33 A, allowable character || 

 the Bond "hyphen" or blank 

 Registration 

 0330 Co-owner or 5c 33 A, allowable character || 

 Beneficiary Name "hyphen" or blank 

 0340 Beneficiary 5c 1 "X" or blank || 

 Indicator 

 0350 Amount Used for 6a 12 N || 

 Yourself, Your 

 Spouse/Other 

 0360 Owner's Name for 6b 33 A, allowable character || 

 the Bond "hyphen" or blank 

 Registration 

 0370 Co-owner or 6c 33 A, allowable character || 

 Beneficiary Name "hyphen" or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 803 

 

 
 FORM 8888 Allocation of Refund (Including Bond 

 Purchases) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0380 Beneficiary 6c 1 "X" or blank || 

 Indicator 

 

 0390 Refunded by Check 7 12 N || 

 0400 Total Refund 8 12 N || 

 Allocation 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 804 

 
 FORM 8889 PAGE 1 Health Savings Accounts (HSAs) 

 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0271" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8889bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN of HSA Account 9 N 

 Beneficiary 

 0015 Self-only Coverage 1 1 "X" or blank 

 under a High 

 Deductible 

 0025 Family Coverage 1 1 "X" or blank 

 under a High 

 Deductible 

 0035 HSA Contributions 2 12 N 

 0045 Family Coverage 3 12 N 

 0055 Amount Contributed 4 12 N 

 to Archer MSAs 

 0065 Subtract Line 4 5 12 N 

 from Line 3 

 0075 HSAs Family Coverage 6 12 N 

 0085 Additional 7 12 N 

 Contributions 

 0095 Add Lines 6 and 7 8 12 N 

 0105 Employer 9 12 N 

 Contributions 

 

Publication 1346 October 1, 2011 Part 2 Page 805 
 FORM 8889 PAGE 1 Health Savings Accounts (HSAs) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0115 Qualified HSA 10 12 N 

 Funding 

 

 0125 Add Lines 9 and 10 11 12 N 

 0130 Subtract Line 11 12 12 N 

 from Line 8 

 0135 HSA Deductions 13 12 N 

 0145 Total HSA 14a 12 N 

 Distributions 

 0155 Rollover 14b 12 N 

 Contributions 

 0165 Subtract Line 14b 14c 12 N 

 from Line 14a 

 0170 Unreimbursed 15 12 N 

 Qualified Medical 

 Expenses 

 0175 Taxable HSA 16 12 N 

 Distributions 

 0185 Exceptions to 17a 1 "X" or blank | 

 Additional 20% Tax 

 0195 Additional 20% Tax 17b 12 N | 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 806 

 
 FORM 8889 PAGE 2 Health Savings Accounts (HSAs) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0103" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0205 Record ID 6 "FRMbbb" 

 

 0206 Form Number 6 "8889bb" 

 0207 Page Number 5 "PG02b" 

 0208 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0209 Filler 1 blank 

 0210 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0220 Qualified HSA 18 12 N 

 Distribution 

 0230 Last Month Rule 19 12 N 

 0240 Qualified HSA 20 12 N 

 Funding Distribution 

 0250 Total Income 21 12 N 

 0260 Additional Tax 22 12 N 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 807 

 
 FORM 8891 U.S. Information Return for Beneficiaries 

 of ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0487" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8891bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (SSN or ITIN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 SSN or ITIN 9 N, (Social Security 

 Number, or Individual 

 Taxpayer Identification 

 Number) 

 

 0020 Plan Custodian Name 1 70 AN 

 0030 Plan Account Number 2 30 AN 

 0035 Plan Custodian 3 35 AN, ("in care of" 

 Street Name Line 2 addressee, or first 

 line of the address if 

 more than one line is 

 needed) Allowable special 

 characters are: space, 

 ampersand, slash, hyphen, 

 comma, and percent 

 

 0040 Plan Custodian 3 35 AN, Allowable special 

 Street Address characters are: space, 

 ampersand, slash, comma, 

 and hyphen 

 

 0050 Plan Custodian City 3 22 AN, Allowable special 

 characters are: space, 

 slash, and hyphen 

 0060 Plan Custodian 3 2 A (Standard Postal State 

 State Abbreviation Abbreviations) 

Publication 1346 October 1, 2011 Part 2 Page 808 

 
 FORM 8891 U.S. Information Return for Beneficiaries 

 of ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0070 Plan Custodian Zip 3 12 N (left-justified) 

 Code 

 

 0080 Plan Custodian 3 35 A, Allowable special 

 Foreign State or character is space 

 Province 

 0090 Plan Custodian 3 20 AN, Allowable special 

 Foreign Postal Code character is space 

 0100 Plan Custodian 3 35 A, Allowable special 

 Foreign Country character is space 

 0110 Registered 4 1 "X" or blank 

 Retirement Savings 

 Plan Box 

 0120 Registered 4 1 "X" or blank 

 Retirement Income 

 Fund Box 

 0130 Beneficiary Plan 5 1 "X" or blank 

 Status Box 

 0140 Annuitant Plan 5 1 "X" or blank 

 Status Box 

 0150 Previous U.S. Tax 6a 1 "X" or blank 

 Deferral Elect 

 "Yes" Box 

 0160 Previous U.S. Tax 6a 1 "X" or blank 

 Deferral Elect "No" 

 Box 

 0170 First Year U.S. Tax 6b 4 "nnnn" or blank 

 Deferral Elect 

 0180 U.S. Tax Deferral 6c 1 "X" or blank 

 New Elect Box 

 0190 Current Year Plan 7a 12 N 

 Distributions 

 0200 Current Year Plan 7b 12 N 

 Taxable 

 Distributions 

 0210 Year End Plan 8 12 N 

 Balance 

Publication 1346 October 1, 2011 Part 2 Page 809 
 FORM 8891 U.S. Information Return for Beneficiaries 

 of ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0220 Current Year Plan 9 12 N 

 Contributions 

 

 0230 Current Year 10a 12 N 

 Undistributed 

 Interest 

 0240 Current Year 10b 12 N 

 Undistributed 

 Ordinary Dividends 

 0250 Current Year 10c 12 N 

 Undistributed 

 Qualified Dividends 

 0260 Current Year 10d 12 N 

 Undistributed 

 Capital Gains 

 *0270 Current Year 10e 20 AN, "STMbnn" or blank 

 Undistrib Other 

 Income List 

 Statement 

 

 +0280 Current Year 10e 12 N 

 Undistrib Other 

 Income Total Amount 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 810 

 
 FORM 8896 Low Sulfur Diesel Fuel Production 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0166" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8896bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Low Sulfur Diesel 1 6 N 

 Fuel Gallons 

 0030 Fuel times Rate 2 12 N 

 0040 Qualified Costs 3 12 N 

 Limitation 

 0050 Prior Years 4 12 N 

 Allowable Credit 

 0060 Qualified Capital 5 12 N 

 Costs minus Pr Yr 

 Credit 

 0070 Tentative Credit 6 12 N 

 0080 Credit from Pass- 7 12 N 

 Through Entities 

 0090 Current Year Credit 8 12 N 

 0200 Allocated to Patrons 9 12 NO ENTRY 

 0210 Cooperative Current 10 12 NO ENTRY 

 Year Credit 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 811 

 
 

 FORM 8900 Qualified Railroad Track Maintenance 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0230" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8900bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qualified RR Track 1 12 N 

 Expenditures 

 0030 50% of Above 2 12 N 

 0040 Miles RR Track 3a 6 N or blank 

 Owned or Leased by 

 You 

 

 0050 Total Miles RR 3b 6 N or blank 

 Track Assigned to 

 Other Taxpayers 

 

 *0055 Assignee Name 3b 35 AN, "STMbnn", or blank 

 +0057 Assignee Miles 3b 6 N or blank 

 0060 Total Miles RR 3c 6 N or blank 

 Track Assigned to 

 You 

 

 *0065 Assignor Name 3c 35 AN, "STMbnn", or blank 

 +0067 Assignor Miles 3c 6 N or blank 

 0070 Total Miles RR Track 3d 6 N 

 0080 Multiply Total 4 12 N 

 Miles by $3500 

 

Publication 1346 October 1, 2011 Part 2 Page 812 
 FORM 8900 Qualified Railroad Track Maintenance 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Credit from 5 12 N 

 Qualified Track 

 Maintained 

 

 0100 Credit from Pass- 6 12 N 

 Through Entities 

 0110 Add Lines 5 and 6 7 12 N 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 813 

 
 FORM 8903 Domestic Production Activities Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0475" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8903bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Domestic Production 1a 12 N || 

 Gross Receipts Oil- 

 Related 

 0015 Domestic Production 1b 12 N || 

 Gross Receipts All 

 Activities 

 0020 Allocable Cost of 2a 12 N || 

 Goods Sold Oil- 

 Related 

 0025 Allocable Cost of 2b 12 N || 

 Goods Sold All 

 Activities 

 0030 Directly Allocable 3a 12 N || 

 Deductions Oil- 

 Related 

 0035 Directly Allocable 3b 12 N || 

 Deductions All 

 Activities 

 0040 Deduc or Loss from 4a 12 N || 

 Sm Bus Simp Meth 

 Oil-Related 

 0045 Deduc or Loss Sm 4b 12 N || 

 Bus Simp Meth All 

 Activities 

 

Publication 1346 October 1, 2011 Part 2 Page 814 

 
 FORM 8903 Domestic Production Activities Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0050 Total Allocable 5a 12 N || 

 Deductions Oil- 

 Related 

 

 0055 Total Allocable 5b 12 N || 

 Deductions All 

 Activities 

 0060 QPA Net Income from 6a 12 N || 

 Receipts Oil-Related 

 0065 QPA Net Income from 6b 12 N || 

 Receipts All 

 Activities 

 0070 QPA Income from 7a 12 N || 

 Pass-Through Oil- 

 Related 

 0075 QPA Income from 7b 12 N || 

 Pass-Through All 

 Activities 

 0080 Add Lines 6 and 7 8a 12 N || 

 Oil-Related 

 0085 Add Lines 6 and 7 8b 12 N || 

 All Activities 

 0090 Amt Allocated to 9a 12 N || 

 Beneficiaries Oil- 

 Related 

 0095 Amt Allocated to 9b 12 N || 

 Beneficiaries All 

 Activities 

 0100 Oil-Related QPA 10a 12 N || 

 Income 

 0105 QPA Income 10b 12 N || 

 0110 Income Limitation 11 12 N 

 0120 Enter the Smaller 12 12 N || 

 of Line 10b or Line 

 11 

 0130 Enter 9% of Line 12 13 12 N || 

 0133 Enter the Smaller 14a 12 N || 

 of Lines 10a or 

 Line 12 

 

Publication 1346 October 1, 2011 Part 2 Page 815 

 
 FORM 8903 Domestic Production Activities Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0135 Multiply Line 14a 14b 12 N || 

 by 3% 

 

 0137 Subtract Line 14b 15 12 N || 

 from Line 13 

 0140 Form W-2 Wages 16 12 N || 

 0150 Form W-2 Wages from 17 12 N || 

 S-Corp, Este and 

 Trst 

 0160 Add Lines 16 and 17 18 12 N || 

 0170 Amt Allocated to 19 12 N || 

 Beneficiaries 

 0180 Enter Amount from 20 12 N || 

 Line 18 

 0190 Form W-2 Wage 21 12 N || 

 Limitation 

 0200 Enter the Smaller 22 12 N || 

 of Line 15 or Line 

 21 

 0210 DPA Deduction from 23 12 N || 

 Cooperatives 

 0220 Expanded Affiliated 24 12 N || 

 Group Allocation 

 0230 Domestic Production 25 12 N || 

 Activities Deduction 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 816 

 
 FORM 8906 Distilled Spirits Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0100" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8906bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Cases of Distilled 1 12 N 

 Spirits 

 0030 Credit from Cases 3 12 N 

 Purchased or Stored 

 0040 Credit from Pass- 4 12 N 

 Through Entities 

 0050 Current Year Credit 5 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 817 

 
 FORM 8907 Nonconventional Source Fuel Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0326" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8907bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 *0030 Date Facility 1 8 DT or "STMbnn" || 

 Placed in Service 

 0110 BOEs - Coke 2(a) 10 N or blank 

 0125 BOEs - Coke After 2(b) 10 NO ENTRY 

 12/31 

 0140 Infl Adj Factor 3(a) 6 R or blank 

 Product - Coke 

 0155 Infl Adj Factor 3(b) 6 R or blank 

 Product - Coke 

 After 12/31 

 0170 Inflation Adjusted 4(a) 12 N 

 Credit - Coke 

 0185 Inflation Adjusted 4(b) 12 N 

 Credit - Coke After 

 12/31 

 0250 Credit Net of 5 12 N 

 Phaseout - Total 

 0300 Govt Monies and 6a 12 N 

 Subs Financing 

 Reduction 

 

Publication 1346 October 1, 2011 Part 2 Page 818 

 
 FORM 8907 Nonconventional Source Fuel Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0310 Total Additions to 6b 12 N 

 Capital Account 

 

 0320 Ratio of Subsidies 6c 6 R or blank 

 to Cap Acct 

 Additions 

 0330 Subsidies Reduction 6d 12 N 

 to Credit 

 0340 Credit Net of 7 12 N 

 Subsidies Reduction 

 0400 Reduction Due to 8a 12 N 

 Energy Credit 

 0410 Recaptured Portion 8b 12 N 

 0420 Unrecaptured Portion 8c 12 N 

 0430 Credit Net of 9 12 N 

 Energy Credit 

 Reduction 

 0500 Reduction Due to 10a 12 N 

 Form 8830 Credit 

 0510 Recaptured Portion 10b 12 N 

 0520 Unrecaptured Portion 10c 12 N 

 0530 Credit Net of Form 11 12 N 

 8830 Credit 

 0600 Credit from Pass- 12 12 N 

 Through Entities 

 0620 Current Year Credit 13 12 N 

 0630 Allocated to 14 12 NO ENTRY 

 Beneficiaries 

 0640 Estate and Trust 15 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 819 

 
 FORM 8908 Energy Efficient Home Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0112" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8908bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Qualified 50% 1a 6 N or blank 

 Standard Homes 

 0030 Credit for 50% 1b 12 N 

 Standard Homes 

 0040 Qualified 30% 2a 6 N or blank 

 Standard Homes 

 0050 Credit for 30% 2b 12 N 

 standard Homes 

 0060 Credit from Pass- 3 12 N 

 Through Entities 

 0070 Current Year Credit 4 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 820 

 
 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0544" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8909bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Number of Type A 1a 12 N | 

 Dishwashers Produced 

 0025 Number of Type B 1b 12 N | 

 Dishwashers Produced 

 0030 Number of Type C 1c 12 N | 

 Dishwashers Produced 

 0040 Number of Type A 2a 12 N | 

 Dishwashers 

 Produced 2 Yrs Prior 

 0045 Number of Type B 2b 12 N | 

 Dishwashers 

 Produced 2 Yrs Prior 

 0050 Number of Type C 2c 12 N | 

 Dishwashers 

 Produced 2 Yrs Prior 

 0060 Subtract Line 2a 3a 12 N | 

 from Line 1a 

 0065 Subtract Line 2b 3b 12 N | 

 from Line 1b 

 0070 Subtract Line 2c 3c 12 N | 

 from Line 1c 

Publication 1346 October 1, 2011 Part 2 Page 821 
 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Multiply Line 3a by 5a 12 N | 

 Line 4a 

 

 0085 Multiply Line 3b by 5b 12 N | 

 Line 4b 

 0090 Multiply Line 3c by 5c 12 N | 

 Line 4c 

 0095 Add Amts on Line 5 6 12 N | 

 Columns a, b, and c 

 0105 Number of Type A 7a 12 N | 

 Clothes Washers 

 Produced 

 0115 Number of Type B 7b 12 N | 

 Clothes Washers 

 Produced 

 0145 Num of Type A 8a 12 N | 

 Clothes Washers 

 Produced 2 Yrs Prior 

 0155 Num of Type B 8b 12 N | 

 Clothes Washers 

 Produced 2 Yrs Prior 

 0185 Subtract Line 8a 9a 12 N | 

 from Line 7a 

 0195 Subtract Line 8b 9b 12 N | 

 from Line 7b 

 0218 Multiply Line 9a by 11a 12 N | 

 Line 10a 

 0220 Multiply Line 9b by 11b 12 N | 

 Line 10b 

 0240 Add Amts on Line 11 12 12 N | 

 Columns a and b 

 0245 Number of Type A 13a 12 N | 

 Refrigerators 

 Produced 

 0255 Number of Type B 13b 12 N | 

 Refrigerators 

 Produced 

Publication 1346 October 1, 2011 Part 2 Page 822 
 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0285 Num of Type A 14a 12 N | 

 Refrigerators 

 Produced 2 Yrs Prior 

 

 0295 Num of Type B 14b 12 N | 

 Refrigerators 

 Produced 2 Yrs Prior 

 0318 Subtract Line 14a 15a 12 N | 

 from Line 13a 

 0320 Subtract Line 14b 15b 12 N | 

 from Line 13b 

 0325 Multiply Line 15a 17a 12 N | 

 by Line 16a 

 0335 Multiply Line 15b 17b 12 N | 

 by Line 16b 

 0365 Add Amts on Line 17 18 12 N | 

 Columns a and b 

 0375 Add Lines 6, 12 and 19 12 N | 

 18 

 0385 4% of Average 20 12 N | 

 Annual Gross 

 Receipts 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0470 Enter Amount from 21b 12 N | 

 Line 11, Column (b) 

 

 0480 Enter Amount from 21c 12 N | 

 Line 17, Column (b) 

 --| 

 0500 Maximum Credit 22 12 N 

 Amount 

 0510 Smallest of Line 23 12 N | 

 19, 20 or 22 

Publication 1346 October 1, 2011 Part 2 Page 823 
 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0520 Credit from 24 12 N 

 Partnerships 

 Estates, etc 

 

 0530 Add Lines 23 and 24 25 12 N 

 0540 Amount Allocated to 26 12 NO ENTRY 

 Beneficiaries 

 0550 Subtract Line 26 27 12 NO ENTRY 

 from Line 25 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 824 
 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0517" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8910bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0020 Year of Vehicle 1 1a 6 DT (YYYYbb), "STMbnn" 

 or blank 

 +0030 Make of Vehicle 1 1a 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 

 +0040 Model of Vehicle 1 1a 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 

 +0045 Vehicle 2a 17 AN | 

 Identification 

 Number (VIN) 

 (Vehicle 1) 

 

 *+0050 Date Vehicle was 3a 8 DT, "STMbnn" or blank | 

 Placed in Service 1 

 +0080 Credit Allowable 1 4a 12 N | 

 +0081 Qualified Plug-In 5a 12 N | 

 Electric Vehicle 1 

 +0082 Section 179 Expense 6a 12 N | 

 1 

 +0083 Subtract Line 6a 1 7a 12 N | 

 +0084 Multiply Line 7a 1 8a 12 N | 

 *+0086 Enter the Smaller 1 10a 12 N or "STMbnn" | 

 

Publication 1346 October 1, 2011 Part 2 Page 825 
 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0087 Tentative Credit 1 11a 12 N | 

 

 *+0090 Business/Investment 12a 6 R or "STMbnn" | 

 Use Percentage 1 

 +0100 Multiply Line 11 by 13a 12 N | 

 Line 12 1 

 0110 Year of Vehicle 2 1b 6 DT (YYYYbb) or blank 

 0120 Make of Vehicle 2 1b 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0130 Model of Vehicle 2 1b 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0135 Vehicle 2b 17 AN or blank | 

 Identification 

 Number (VIN) 

 (Vehicle 2) 

 

 0140 Date Vehicle was 3b 8 DT or blank | 

 placed in Service 2 

 0170 Credit Allowable 2 4b 12 N or blank | 

 0171 Qualified Plug-In 5b 12 N | 

 Electric Vehicle 2 

 0172 Section 179 Expense 6b 12 N | 

 2 

 0173 Subtract Line 6b 2 7b 12 N | 

 0174 Multiply Line 7b 2 8b 12 N | 

 0176 Enter the Smaller 2 10b 12 N | 

 0177 Tentative Credit 2 11b 12 N | 

 0180 Business/Investment 12b 6 R or blank | 

 Use Percentage 2 

 0190 Multiply Line 11 by 13b 12 N or blank | 

 Line 12 2 

 --| 

 --| 

Publication 1346 October 1, 2011 Part 2 Page 826 
 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0290 Add Columns (a) and 14 12 N | 

 (b) on Line 13 

 

 0300 AMV Credit from 15 12 N | 

 Partnerships and S 

 Corps 

 

 0310 Business/Investment 16 12 N | 

 Use Part of Credit 

 *0320 Amt on Line 11 or 17a 12 N or "STMbnn" | 

 Subtract Line 13 

 from Line 11 1 

 

 0330 Amt on Line 11 or 17b 12 N | 

 Subtract Line 13 

 from Line 11 2 

 

 --| 

 0350 Add Columns (a) and 18 12 N | 

 (b) on Line 17 

 

 0360 Enter the Amt from 19 12 N | 

 Form 1040 

 0370 Personal Credits 20 12 N | 

 from Form 1040 

 0380 Subtract Line 20 21 12 N | 

 from Line 19 

 0390 Personal Use Part 22 12 N | 

 of Credit 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 827 
 FORM 8911 Alternative Fuel Vehicle Refueling 

 Property Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0316" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8911bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 --| 

 0025 Total Cost Placed 1 12 N | 

 in Service in TY 

 

 --| 

 0035 Business/Invest Use 2 12 N | 

 Part 

 

 --| 

 0045 Sect 179 Expense 3 12 N | 

 Deduction 

 

 --| 

 0055 Subtract Line 3 4 12 N | 

 from Line 2 

 

 --| 

 0063 Multiply Line 4 by 5 12 N | 

 30% (.30) 

 

 --| 

 0067 Maximum Business/ 6 12 N | 

 Invest Use Credit 

 

 --| 

 0072 Smaller of Line 5 7 12 N | 

 or Line 6 

 

Publication 1346 October 1, 2011 Part 2 Page 828 
 FORM 8911 Alternative Fuel Vehicle Refueling 

 Property Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 0080 Credit from Pass- 8 12 N | 

 Through Entities 

 

 0090 Current year 9 12 N | 

 Business/Invest 

 Credit 

 

 --| 

 0105 Personal Use Part 10 12 N | 

 --| 

 0112 Multiply Line 10 by 11 12 N | 

 30% (.30) 

 

 --| 

 0117 Maximum Personal 12 12 N | 

 Use Credit 

 

 --| 

 0125 Smaller of Line 11 13 12 N | 

 or Line 12 

 

 --| 

 0130 Regular Tax Before 14 12 N | 

 Credits 

 

 0140 Foreign Tax Credit 15a 12 N | 

 0150 Personal Credits 15b 12 N | 

 from Form 1040 

 0160 Non-business 15c 12 N | 

 Qualified Electric 

 Vehicle Credit 

 

 0180 Total Credits 15d 12 N | 

 0190 Net Regular Tax 16 12 N | 

 0200 Tentative Minimum 17 12 N | 

 Tax 

 0210 Subtract Line 17 18 12 N | 

 from Line 16 

 0220 Personal Credit 19 12 N | 

 Allowed for Current 

 Year 

 

Publication 1346 October 1, 2011 Part 2 Page 829 
 FORM 8911 Alternative Fuel Vehicle Refueling 

 Property Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 830 

 
 FORM 8912 PAGE 1 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0235" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8912bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000010 

 0010 Bond Credit(s) 1 12 N | 

 0020 Bond Credit(s) from 2 12 N | 

 Ptnrshp, Estates, 

 Trusts 

 0030 Carryforward of 3 12 N | 

 Credits 

 0040 Total Credits 4 12 N | 

 0050 Amount Allocated to 5 12 NO ENTRY | 

 the Beneficiaries 

 0060 Estates and Trusts 6 12 NO ENTRY | 

 0070 Regular Tax before 7 12 N | 

 Credits 

 0080 Alternative Min Tax 8 12 N | 

 0090 Regular Tax before 9 12 N | 

 Credits Plus ALT. 

 Min. Tax 

 0100 Foreign Tax Credit 10a 12 N | 

 0110 Personal Credits 10b 12 N | 

 from 1040 

 0120 General Business 10c 12 N | 

 Credit 

 

Publication 1346 October 1, 2011 Part 2 Page 831 
 FORM 8912 PAGE 1 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Credit for Prior Yr 10d 12 N | 

 Minimum Tax 

 

 0140 Add Lines 10a 10e 12 N | 

 through 10d 

 0150 Net Income Tax 11 12 N | 

 0160 Credit to Holders 12 12 N | 

 of Tax Credit Bonds 

 Allowed 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 832 
 

 FORM 8912 PAGE 2 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1175" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0205 Record ID 6 "FRMbbb" | 

 

 0206 Form Number 6 "8912bb" | 

 0207 Page Number 5 "PG02b" | 

 0208 Taxpayer 9 N (Primary SSN) | 

 Identification 

 Number 

 

 0209 Filler 1 blank | 

 0210 Form Occurrence 7 N | 

 Number 0000001 - 0000010 

 *0245 Name of Issuer of 13a 35 AN, "STMbnn" or | 

 F1097-BTC -1 blank, Allowable special 

 characters are spaces, 

 slash, hyphen 

 

 +0255 Identifying Number 13b 9 N | 

 of Issuer -1 

 +0265 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -1 

 

 0275 Name of Issuer of 13a 35 AN or blank, | 

 F1097-BTC -2 Allowable special 

 characters are spaces, 

 slash, hyphen 

 

 0285 Identifying Number 13b 9 N | 

 of Issuer -2 

 0295 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -2 

 

 0305 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -3 

 0315 Identifying Number 13b 9 N | 

 of Issuer -3 

Publication 1346 October 1, 2011 Part 2 Page 833 
 FORM 8912 PAGE 2 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0325 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -3 

 

 0335 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -4 

 0345 Identifying Number 13b 9 N | 

 of Issuer -4 

 0355 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -4 

 

 0365 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -5 

 0375 Identifying Number 13b 9 N | 

 of Issuer -5 

 0385 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -5 

 

 0395 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -6 

 0405 Identifying Number 13b 9 N | 

 of Issuer -6 

 0415 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -6 

 

 0425 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -7 

 0435 Identifying Number 13b 9 N | 

 of Issuer -7 

 0445 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -7 

 

 0455 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -8 

 0465 Identifying Number 13b 9 N | 

 of Issuer -8 

 0475 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -8 

 

 

Publication 1346 October 1, 2011 Part 2 Page 834 
 FORM 8912 PAGE 2 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0485 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -9 

 

 0495 Identifying Number 13b 9 N | 

 of Issuer -9 

 0505 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -9 

 

 0515 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -10 

 0525 Identifying Number 13b 9 N | 

 of Issuer -10 

 0535 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -10 

 

 0545 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -11 

 0555 Identifying Number 13b 9 N | 

 of Issuer -11 

 0565 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -11 

 

 0575 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -12 

 0585 Identifying Number 13b 9 N | 

 of Issuer -12 

 0595 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -12 

 

 0605 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -13 

 0615 Identifying Number 13b 9 N | 

 of Issuer -13 

 0625 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -13 

 

 0635 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -14 

 

 

Publication 1346 October 1, 2011 Part 2 Page 835 
 FORM 8912 PAGE 2 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0645 Identifying Number 13b 9 N | 

 of Issuer -14 

 

 0655 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -14 

 

 0665 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -15 

 0675 Identifying Number 13b 9 N | 

 of Issuer -15 

 0685 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -15 

 

 0695 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -16 

 0705 Identifying Number 13b 9 N | 

 of Issuer -16 

 0715 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -16 

 

 0725 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -17 

 0735 Identifying Number 13b 9 N | 

 of Issuer -17 

 0745 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -17 

 

 0755 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -18 

 0765 Identifying Number 13b 9 N | 

 of Issuer -18 

 0775 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -18 

 

 0785 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -19 

 0795 Identifying Number 13B 9 N | 

 of Issuer -19 

 

 

Publication 1346 October 1, 2011 Part 2 Page 836 
 FORM 8912 PAGE 2 Credit to Holders of Tax Credit Bonds 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0805 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -19 

 

 0815 Name of Issuer of 13a 35 'See 2nd Occ.' | 

 F1097-BTC -20 

 0825 Identifying Number 13b 9 N | 

 of Issuer -20 

 0835 Amount Reported to 13c 12 N | 

 Taxpayer on F1097- 

 BTC -20 

 

 0845 Total Amounts in 14 12 N | 

 Column (c) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 837 

 
 

 FORM 8917 Tuition and Fees Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0255" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8917bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0010 Student's First 1a 10 AN (first name) or 

 Name 1 "STMbnn" 

 +0020 Student's Last Name 1a 15 AN (last name) 

 1 

 +0030 Student's Name 1a 4 First 4 significant 

 Control - 1 characters of student's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 +0040 Student's SSN - 1 1b 9 N 

 +0050 Qualified Expenses 1c 12 N 

 0060 Student's First 1a 10 AN (first name) 

 Name 2 

 0070 Student's Last Name 1a 15 AN (last name) 

 2 

Publication 1346 October 1, 2011 Part 2 Page 838 

 
 FORM 8917 Tuition and Fees Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Student's Name 1a 4 First 4 significant 

 Control - 2 characters of student's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0090 Student's SSN - 2 1b 9 N 

 0100 Qualified Expenses 1c 12 N 

 0110 Student's First 1a 10 AN (fist name) 

 Name 3 

 0120 Student's Last Name 1a 15 AN (last name) 

 3 

 0130 Student's Name 1a 4 First 4 significant 

 Control - 3 characters of student's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0140 Student's SSN - 3 1b 9 N 

 0150 Qualified Expenses 1c 12 N 

 0160 Total Qualified 2 12 N 

 Expenses 

 0170 Total Inc on Tax 3 12 N 

 Form 

 0180 Adjust to Inc on 4 12 N 

 Tax Form 

 0190 Subtract Line 4 5 12 N 

 from Line 3 

 0200 Tuition and Fees 6 1 "X" or blank 

 Deduction - Yes Box 

 0210 Tuition and Fees 6 1 "X" or blank 

 Deduction - No Box 

 0220 Tuition and Fees 6 12 N 

 Deduction Amt 

 Record Terminus Character 1 Value "#"

Publication 1346 October 1, 2011 Part 2 Page 839 

 
 

 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0576" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8919bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Wage Recipient Name 35 AN 

 0020 Wage Recipient SSN 9 N 

 *0030 Employer's Name 1 1a 42 AN or "STMbnn" 

 +0035 TIN Type Indicator 1 1b 1 1 = EIN, | 

 2 = SSN, 

 3 = Unknown 

 +0040 Employer's EIN 1 1b 9 N 

 +0050 Reason Code(s) 1 1c 8 "A", "B", "C", "D", "E", | 

 "F", "G" or "H" 

 (multiple codes allowed) 

 +0060 IRS Determination 1d 8 DT or blank 

 or Corresp Date 

 Rcvd 1 

 +0070 Form 1099-MISC Was 1e 1 "X" or blank 

 Received 1 

 *+0080 Total Wages With No 1f 12 N or "STMbnn" | 

 SSA or Med Withheld 

 1 

 0090 Employer's Name 2 2a 42 AN or blank 

Publication 1346 October 1, 2011 Part 2 Page 840 
 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0095 TIN Type Indicator 2 2b 1 1 = EIN, | 

 2 = SSN, 

 3 = Unknown 

 or blank 

 

 0100 Employer's EIN 2 2b 9 N or blank 

 0110 Reason Code(s) 2 2c 8 "A", "B", "C", "D", "E", | 

 "F", "G", "H" or blank 

 0120 IRS Determination 2d 8 'See 1st Occ.' 

 or Corresp Date 

 Rcvd 2 

 0130 Form 1099-MISC Was 2e 1 'See 1st Occ.' 

 Received 2 

 0140 Total Wages With No 2f 12 'See 1st Occ.' 

 SSA or Med Withheld 

 2 

 0150 Employer's Name 3 3a 42 'See 2nd Occ.' 

 0155 TIN Type Indicator 3 3b 1 1 = EIN, | 

 2 = SSN, 

 3 = Unknown 

 or blank 

 

 0160 Employer's EIN 3 3b 9 N or blank 

 0170 Reason Code(s) 3 3c 8 "A", "B", "C", "D", "E", | 

 "F", "G", "H" or blank 

 0180 IRS Determination 3d 8 'See 1st Occ.' 

 or Corresp Date 

 Rcvd 3 

 0190 Form 1099-MISC Was 3e 1 'See 1st Occ.' 

 Received 3 

 0200 Total Wages With No 3f 12 'See 1st Occ.' 

 SSA or Med Withheld 

 3 

 0210 Employer's Name 4 4a 42 'See 2nd Occ.' 

 0215 TIN Type Indicator 4 4b 1 1 = EIN, | 

 2 = SSN, 

 3 = Unknown 

 or blank 

 

 0220 Employer's EIN 4 4b 9 N or blank 

 

 

Publication 1346 October 1, 2011 Part 2 Page 841 
 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Reason Code(s) 4 4c 8 "A", "B", "C", "D", "E", | 

 "F", "G", "H" or blank 

 

 0240 IRS Determination 4d 8 'See 1st Occ.' 

 or Corresp Date 

 Rcvd 4 

 0250 Form 1099-MISC Was 4e 1 'See 1st Occ.' 

 Received 4 

 0260 Total Wages With No 4f 12 'See 1st Occ.' 

 SSA or Med Withheld 

 4 

 0270 Employer's Name 5 5a 42 'See 2nd Occ.' 

 0275 TIN Type Indicator 5 5b 1 1 = EIN, | 

 2 = SSN, 

 3 = Unknown 

 or blank 

 

 0280 Employer's EIN 5 5b 9 N or blank 

 0290 Reason Code(s) 5 5c 8 "A", "B", "C", "D", "E", | 

 "F", "G", "H" or blank 

 0300 IRS Determination 5d 8 'See 1st Occ.' 

 or Corresp Date 

 Rcvd 5 

 0310 Form 1099-MISC Was 5e 1 'See 1st Occ.' 

 Received 5 

 0320 Total Wages With No 5f 12 'See 1st Occ.' 

 SSA or Med Withheld 

 5 

 0330 Total Wages 6 12 N 

 0340 Total Social 8 12 N 

 Security Wages and 

 Tips 

 0350 Line 7 minus Line 8 9 12 N 

 0360 Wages Subject to 10 12 N 

 Social Security Tax 

 0370 Social Security Tax 11 12 N 

 on Wages 

Publication 1346 October 1, 2011 Part 2 Page 842 
 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0380 Medicare Tax on 12 12 N 

 Wages 

 

 0390 F1040 Social 13 12 N 

 Security and Med 

 Tax on Wages 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 843 

 
 

 FORM 8925 Report of Employer-Owned Life Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8925bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000008 

 0010 Policyholder Name 35 AN, Allowable special 

 characters are space, 

 less-than(<), hyphen(-), 

 and ampersand(&) 

 

 0020 Identifying Number 9 N or blank 

 (EIN or SSN) 

 0025 Type of Business 35 AN, Allowable special 

 characters are space, 

 less-than (<), hyphen (-) 

 and ampersand (&) 

 

 0030 Number of Employees 1 12 N 

 0040 Number of Employees 2 12 N 

 Insured at End of 

 Year 

 0050 Total Amount of 3 12 N 

 Life Ins In Force 

 at End of Year 

 0060 Employee Valid 4a 1 "X" or blank 

 Consent "YES" Box 

 0070 Employee Valid 4a 1 "X" or blank 

 Consent "NO" Box 

Publication 1346 October 1, 2011 Part 2 Page 844 

 
 FORM 8925 Report of Employer-Owned Life Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Employee Insured 4b 12 N 

 with "NO" Valid 

 Consent 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 845 

 
 FORM 8930 Qualified Disaster Recovery Assistance 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0220" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8930bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN of Qualified 9 N 

 Taxpayer 

 --| 

 0177 Enter Amount from 1 12 N | 

 2009 Form 8930, 

 Line 11 

 

 --| 

 0182 Prior Year Form 2 12 N or blank | 

 8930 Line 8 

 0184 Prior Year Form 3 12 N or blank | 

 8930 Line 3 

 0186 Subtract Line 3 4 12 N | 

 from Line 2 

 0190 Total Repayments 5 12 N | 

 from Retirement Plan 

 0194 Add Lines 4 and 5 6 12 N | 

 0200 Amount Retirement 7 12 N | 

 Plan Subject to Tax 

 --| 

 0307 Prior Year Form 8 12 N | 

 8930 Line 26 

Publication 1346 October 1, 2011 Part 2 Page 846 
 FORM 8930 Qualified Disaster Recovery Assistance 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 0312 Prior Year Form 9 12 N | 

 8930 Line 17 

 

 0314 Prior Year Form 10 12 N | 

 8930 Line 12 

 0316 Subtract Line 10 11 12 N | 

 from Line 9 

 0320 Total Repayments of 12 12 N | 

 Dist from Trad, 

 SEP, Etc 

 0324 Add Lines 11 and 12 13 12 N | 

 0330 Amount of Trad, 14 12 N | 

 SEP, Etc Subject to 

 Tax 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 847 

 

 
 

 FORM 8931 Agricultural Chemicals Security Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0535" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8931bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Employee Security 1a(a) 12 N 

 Expenses 

 0020 Chemical Security 1b(a) 12 N 

 Expenses 

 0030 Theft Prevention 1c(a) 12 N 

 Expenses 

 0040 Perimeter 1d(a) 12 N 

 Protection Expenses 

 0050 Security Equipment 1e(a) 12 N 

 Expenses 

 0060 Computer Security 1f(a) 12 N 

 Expenses 

 0070 Security 1g(a) 12 N 

 Vulnerability 

 Assessment Expenses 

 0080 Site Security Plan 1h(a) 12 N 

 Expenses 

 0090 Total Qualified 2(a) 12 N 

 Expenses Column (a) 

 0100 Multiply Line 2(a) 3(a) 12 N 

 by 30% 

Publication 1346 October 1, 2011 Part 2 Page 848 

 
 FORM 8931 Agricultural Chemicals Security Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Maximum Credit Per 4(a) 12 N 

 Facility 

 

 0120 Agricultural 5(a) 12 N 

 Chemical Security 

 Credit Column (a) 

 0130 Employee Security 1a(b) 12 N 

 Expenses 

 0140 Chemical Security 1b(b) 12 N 

 Expenses 

 0150 Theft Prevention 1c(b) 12 N 

 Expenses 

 0160 Perimeter 1d(b) 12 N 

 Protection Expenses 

 0170 Security Equipment 1e(b) 12 N 

 Expenses 

 0180 Computer Security 1f(b) 12 N 

 Expenses 

 0190 Security 1g(b) 12 N 

 Vulnerability 

 Assessment Expenses 

 0200 Site Security Plan 1h(b) 12 N 

 Expenses 

 0210 Total Qualified 2(b) 12 N 

 Expenses Column (b) 

 0220 Multiply Line 2(b) 3(b) 12 N 

 by 30% 

 0230 Maximum Credit Per 4(b) 12 N 

 Facility 

 0240 Agricultural 5(b) 12 N 

 Chemical Security 

 Credit Column (b) 

 0250 Employee Security 1a(c) 12 N 

 Expenses 

 0260 Chemical Security 1b(c) 12 N 

 Expenses 

 0270 Theft Prevention 1c(c) 12 N 

 Expenses 

Publication 1346 October 1, 2011 Part 2 Page 849 

 
 FORM 8931 Agricultural Chemicals Security Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0280 Perimeter 1d(c) 12 N 

 Protection Expenses 

 

 0290 Security Equipment 1e(c) 12 N 

 Expenses 

 0300 Computer Security 1f(c) 12 N 

 Expenses 

 0310 Security 1g(c) 12 N 

 Vulnerability 

 Assessment Expenses 

 0320 Site Security Plan 1h(c) 12 N 

 Expenses 

 0330 Total Qualified 2(c) 12 N 

 Expenses Column (c) 

 0340 Multiply Line 2(c) 3(c) 12 N 

 by 30% 

 0350 Maximum Credit Per 4(c) 12 N 

 Facility 

 0360 Agricultural 5(c) 12 N 

 Chemical Security 

 Credit Column (c) 

 0370 Add the Amounts for 6 12 N 

 All Facilities on 

 Line 5 

 0380 Credit from PRTSHP, 7 12 N 

 S Corps, Estates 

 and Trusts 

 0390 Add Lines 6 and 7, 8 12 N or blank | 

 no more than Limit 

 Amount 

 0400 Amt Allocated to 9 12 N 

 Beneficiaries of 

 Estates & Trusts 

 0410 Estate and Trust 10 12 NO ENTRY 

 Subtract Line 9 

 from Line 8 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 850 

 
 FORM 8932 Credit for Employer Differential Wage 

 Payments 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0124" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8932bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Eligible 1 12 N 

 Differential Wage 

 Payments 

 0030 Multiply Line 1 by 2 12 N 

 20% 

 0040 Credit for Employer 3 12 N 

 Diff. Wage Payment 

 0050 Add Lines 2 and 3 4 12 N 

 0060 Amount Allocated to 5 12 N 

 Patrons 

 0070 Cooperative, 6 12 NO ENTRY 

 Estates and Trust 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 851 

 
 FORM 8933 Carbon Dioxide Sequestration Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0115" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8933bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 --| 

 0020 Metric Tons 1a 12 N | 

 Captured and 

 Disposed of 

 

 --|| 

 0028 Multiple Line 1a by 1c 12 N | 

 Line 1b 

 --| 

 0040 Metric Tons 2a 12 N | 

 Captured and Used 

 --|| 

 0048 Multiple Line 2a by 2c 12 N | 

 Line 2b 

 0050 CDSC from 3 12 N 

 Partnership and S 

 Corps 

 0060 Carbon Dioxide 4 12 N 

 Sequestration 

 Credit Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 852 
 FORM 8936 Qualified Plug-in Electric Drive Motor 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0373" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8936bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0010 Year of Vehicle 1 1a 6 DT (YYYYbb) or "STMbnn" 

 +0020 Make of Vehicle 1 1a 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 

 +0030 Model of Vehicle 1 1a 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 

 +0035 Vehicle 2a 17 AN | 

 Identification 

 Number (VIN) 

 (Vehicle 1) 

 

 +0040 Date Vehicle was 3a 8 DT or blank | 

 Placed in Service 1 

 *+0050 Tentative Credit 4a 12 N or "STMbnn" | 

 Vehicle 1 

 +0060 Business/Investment 5a 6 R | 

 Percentage Vehicle 1 

 +0070 Multiply Line 4 by 6a 12 N | 

 Line 5 Vehicle 1 

 0100 Year of Vehicle 2 1b 6 DT (YYYYbb) or blank 

Publication 1346 October 1, 2011 Part 2 Page 853 
 FORM 8936 Qualified Plug-in Electric Drive Motor 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Make of Vehicle 2 1b 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0120 Model of Vehicle 2 1b 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0125 Vehicle 2b 17 AN or blank | 

 Identification 

 Number (VIN) 

 (Vehicle 2) 

 

 0130 Date Vehicle was 3b 8 DT or blank | 

 Placed in Service 2 

 0140 Tentative Credit 4b 12 N or blank | 

 Vehicle 2 

 0150 Business/Investment 5b 6 R or blank | 

 Percentage Vehicle 2 

 0160 Multiply Line 4 by 6b 12 N or blank | 

 Line 5 Vehicle 2 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0280 Add Cols (a) and 7 12 N | 

 (b) on Line 6 

 

 0290 Qualified Plug-in 8 12 N | 

 EDMVC from Partsh/S- 

 Corp 

 

 0300 Business/Investment 9 12 N | 

 Part of Credit 

 *0310 Amt from Line 4 or 10(a) 12 N or "STMbnn" | 

 Subtract Line 6 

 from 4 (V1) 

 

 0340 Amt from Line 4 or 10(b) 12 N | 

 Subtract Line 6 

 from 4 (V2) 

 

Publication 1346 October 1, 2011 Part 2 Page 854 
 FORM 8936 Qualified Plug-in Electric Drive Motor 

 Vehicle... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 0400 Add Cols (a) and 11 12 N | 

 (b) on Line 10 

 

 0410 Total Tax from F1040 12 12 N | 

 0420 Personal Credits 13 12 N or blank | 

 from Form 1040 

 0430 Subtract Line 13 14 12 N or blank | 

 from Line 12 

 0440 Personal Use Part 15 12 N | 

 of Credit 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 855 

 
 

 FORM 8938 PAGE 1 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0715" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8938bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0006 Attach Additional 1 NO ENTRY 

 Sheets Box 

 0010 Name(s) Shown on 35 AN, Allowable special 

 Return characters are: space, 

 less then (<), 

 hyphen (-), slash (/), 

 comma (,), percent (%), 

 ampersand(&) or blank 

 

 0020 Identifying Number 9 N 

 0040 Number, Street, and 35 AN, Allowable special 

 Room or Suite No. characters are: 

 space, ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 or blank 

 

 0050 Taxpayer Foreign 22 A, Allowable special 

 City character is space, 

 or blank 

 

 0060 Taxpayer Foreign 35 A, Allowable special 

 State or Province character is space, 

 or blank 

 

 0070 Taxpayer Foreign 20 AN, Allowable special 

 Postal Code character is space, 

 or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 856 
 FORM 8938 PAGE 1 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Taxpayer Foreign 35 A, Allowable special 

 Country character is space, 

 or blank 

 

 0090 Taxpayer Domestic 22 A, Allowable special 

 City character is space, 

 or blank 

 

 0100 Taxpayer Domestic 35 A, Allowable special 

 State character is space, 

 or blank 

 

 0110 Taxpayer Domestic 12 N or blank 

 Postal Code 

 0120 Tax Year Beginning 8 DT or blank 

 0130 Tax Year Ending 8 DT or blank 

 0140 Specified a(1) 1 "X" or blank 

 Individual - 

 Married Filing 

 Joint Return 

 

 0150 Specified a(2) 1 "X" or blank 

 Individual - Other 

 Individual 

 

 0160 Specified Domestic b(1) 1 "X" or blank 

 Entity - Partnership 

 0170 Specified Domestic b(2) 1 "X" or blank 

 Entity - Corporation 

 0180 Specified Domestic b(3) 1 "X" or blank 

 Entity - Trust 

 0190 Specified Domestic b(4) 1 "X" or blank 

 Entity - Estate 

 0200 Original, Amended 1 NO ENTRY 

 or Supplemental Form 

 *0210 Type of Account - 1 6 "X", "STMbnn"or blank 

 Deposit 

 +0220 Type of Account - 1 1 "X" or blank 

 Custodial 

 +0240 Account Number or 2 22 N or blank 

 Other Designation 

Publication 1346 October 1, 2011 Part 2 Page 857 
 FORM 8938 PAGE 1 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0250 Acct. Opened during 3(a) 1 "X" or blank 

 Tax Year 

 

 +0260 Acct. Closed during 3(b) 1 "X" or blank 

 Tax Year 

 +0270 Acct. Jointly Owned 3(c) 1 "X" or blank 

 with Spouse 

 +0280 No Tax Item 3(d) 1 "X" or blank 

 Reported in Part III 

 +0290 Maximum Value of 4 12 N 

 Account during Tax 

 Year 

 

 +0300 If Foreign Currency 5 1 "X" or blank 

 Exchange Rate Used - 

 Yes 

 

 +0310 If Foreign Currency 5 1 "X" or blank 

 Exchange Rate Used - 

 No 

 

 *+0320 Foreign Currency in 6(1) 35 AN, Allowable special 

 which Account is characters are: 

 Maintained space, ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 "STMbnn" or blank 

 

 +0330 Foreign Currency 6(2) 6 R or blank 

 Exchange Rate 

 +0340 Source of Exchange 6(3) 35 AN, Allowable special 

 Rate Used if not characters are: 

 U.S. Treasury space, ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%), 

 or blank 

 

 *+0350 Name of Foreign 7 35 AN, Allowable special 

 financial characters are: 

 Institution space, ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%), 

 "STMbnn" or blank 

 

Publication 1346 October 1, 2011 Part 2 Page 858 
 FORM 8938 PAGE 1 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0360 FFI Number, Street 8 35 AN, Allowable special 

 and Room or Suite characters are: 

 No. space, ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%), 

 or blank 

 

 *+0370 FFI Foreign City or 9 22 A, Allowable special 

 Town character is space, 

 "STMbnn" or blank 

 

 +0380 FFI Foreign State 9 35 A, Allowable special 

 or Province character is space 

 +0390 FFI Foreign Postal 9 20 AN, Allowable special 

 Code character is space, 

 or blank 

 

 *+0400 FFI Foreign Country 9 35 A, Allowable special 

 character is space, 

 "STMbnn" or blank 

 

 *0410 Description of Asset 1 25 AN, "STMbnn" or blank 

 +0420 Identifying Number 2 22 AN, Allowable special 

 or Other Designation characters are: space, 

 less then (<), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 ampersand(&) or blank 

 

 +0430 Date Asset Acquired 3(a) 8 DT 

 +0440 Date Asset Disposed 3(b) 8 DT 

 +0450 Asset Jointly Owned 3(c) 1 "X" or blank 

 with Spouse 

 +0460 No Tax Item 3(d) 1 "X" or blank 

 Reported in Part III 

 +0470 Maximum Value $0 - 4(a) 1 "X" or blank 

 $50,000 

 +0480 Maximum Value 4(b) 1 "X" or blank 

 $50,001 - $100,000 

 +0490 Maximum Value 4(c) 1 "X" or blank 

 $100,001 - $150,000 

 +0500 Maximum Value 4(d) 1 "X" or blank 

 $150,001 - $200,000 

 

Publication 1346 October 1, 2011 Part 2 Page 859 
 FORM 8938 PAGE 1 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+0510 More than $200,000 4(e) 12 N, "STMbnn" or blank 

 List Value 

 

 +0520 If Foreign Currency 5 1 "X" or blank 

 Exchange Rate Used - 

 Yes 

 

 +0530 If Foreign Currency 5 1 "X" or blank 

 Exchange Rate Used - 

 No 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 860 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1380" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0560 Record ID 6 "FRMbbb" 

 

 0561 Form Number 6 "8938bb" 

 0562 Page Number 5 "PG02b" 

 0563 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0564 Filler 1 blank 

 0565 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 *0590 Foreign Currency in 6(1) 35 AN, Allowable special 

 which Asset is characters are: 

 Denominated space ( ), 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 "STMbnn" or blank 

 

 +0600 Foreign Currency 6(2) 6 R or blank 

 Exchange Rate 

 +0610 Source of Exchange 6(3) 35 AN, Allowable special 

 Rate Used if not characters are: 

 U.S. Treasury space ( ), 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 or blank 

 

 *+0620 Name of Foreign 7(a) 35 AN, Allowable special 

 Entity characters are: 

 space ( ), 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 "STMbnn" or blank 

 

 +0630 Type of Foreign 7(b)(1) 1 "X" or blank 

 Entity - Partnership 

Publication 1346 October 1, 2011 Part 2 Page 861 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0640 Type of Foreign 7(b)(2) 1 "X" or blank 

 Entity - Corporation 

 

 +0650 Type of Foreign 7(b)(3) 1 "X" or blank 

 Entity - Trust 

 +0660 Type of Foreign 7(b)(4) 1 "X" or blank 

 Entity - Estate 

 +0670 Foreign Entity is a 7(c) 1 "X" or blank 

 PFIC 

 +0680 Mailing Address of 7(d) 35 AN, Allowable special 

 Foreign Entity characters are: 

 space ( ), 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 or blank 

 

 *+0690 Foreign Entity - 7(e) 22 A, Allowable special 

 City character is space, 

 "STMbnn" or blank 

 

 +0700 Foreign Entity - 7(e) 35 A, Allowable special 

 State or Province character is space, 

 or blank 

 

 +0710 Foreign Entity - 7(e) 20 AN, Allowable special 

 Postal Code character is space 

 or blank 

 

 *+0720 Foreign Entity - 7(e) 35 A, Allowable special 

 Country character is space, 

 "STMbnn" or blank 

 

 *+0730 Name of Issuer or 8(a) 35 AN, "STMbnn" or blank 

 Counterparty 

 +0740 Information for 8(a) 1 "X" or blank 

 Issuer 

 +0750 Information for 8(a) 1 "X" or blank 

 Counterparty 

 +0760 Type of Issuer or 8(b)(1) 1 "X" or blank 

 Counterparty - 

 Individual 

 

 +0770 Type of Issuer or 8(b)(2) 1 "X" or blank 

 Counterparty - 

 Partnership 

 

Publication 1346 October 1, 2011 Part 2 Page 862 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0780 Type of Issuer or 8(b)(3) 1 "X" or blank 

 Counterparty - 

 Corporation 

 

 +0790 Type of Issuer or 8(b)(4) 1 "X" or blank 

 Counterparty - Trust 

 +0800 Type of Issuer or 8(b)(5) 1 "X" or blank 

 Counterparty - 

 Estate 

 

 +0810 Issuer or 8(c) 1 "X" or blank 

 Counterparty is a 

 U.S. Person 

 

 +0820 Issuer or 8(c) 1 "X" or blank 

 Counterparty is a 

 Foreign Person 

 

 +0830 Mailing Address of 8(d) 35 AN, Allowable special 

 Issuer or characters are: 

 Counterparty space ( ), 

 ampersand( &), 

 hyphen (-), slash (/), 

 comma (,), Percent (%), 

 or literal "NONE" 

 or blank 

 

 *+0840 Issuer or 8(e) 22 A, Allowable special 

 Counterparty - City character is space, 

 "STMbnn" or blank 

 

 +0850 Issuer or 8(e) 35 A, Allowable special 

 Counterparty - character is space 

 State or Province or blank 

 

 +0860 Issuer or 8(e) 20 AN or blank 

 Counterparty - 

 Postal Code 

 

 *+0870 Issuer or 8(e) 35 A, Allowable special 

 Counterparty - character is space, 

 Country "STMbnn" or blank 

 

 0880 FDC Interest Amount PT III Ia 12 N 

 Reported on Form or 

 Schedule 

 

 0890 FDC Interest PT III Ia 25 AN or blank 

 Reported on Form 

 and Line 

 

Publication 1346 October 1, 2011 Part 2 Page 863 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0900 FDC Interest PT III Ia 25 AN or blank 

 Reported Schedule 

 and Line 

 

 0910 FDC Dividends PT III Ib 12 N 

 Amount Reported on 

 Form or Schedule 

 

 0920 FDC Dividends PT III Ib 25 AN or blank 

 Reported Form and 

 Line 

 

 0930 FDC Dividends PT III Ib 25 AN or blank 

 Reported Schedule 

 and Line 

 

 0940 FDC Royalties PT III Ic 12 N 

 Amount Reported on 

 Form or Schedule 

 

 0950 FDC Royalties PT III Ic 25 AN or blank 

 Reported Form and 

 Line 

 

 0960 FDC Royalties PT III Ic 25 AN or blank 

 Reported Schedule 

 and Line 

 

 0970 FDC Other Income PT III Id 12 N 

 Amt Reported on 

 Form or Schedule 

 

 0980 FDC Other Income PT III Id 25 AN or blank 

 Reported Form and 

 Line 

 

 0990 FDC Other Income PT III Id 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1000 FDC Gains(Losses) PT III Ie 12 N 

 Amt Reported on 

 Form or Schedule 

 

 1010 FDC Gains (Losses) PT III Ie 25 AN or blank 

 Reported Form and 

 Line 

 

 1020 FDC Gains (Losses) PT III Ie 25 AN or blank 

 Reported Schedule 

 and Line 

 

Publication 1346 October 1, 2011 Part 2 Page 864 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1030 FDC Deductions PT III If 12 N 

 Amount Reported on 

 Form or Schedule 

 

 1040 FDC Deductions PT III If 25 AN or blank 

 Reported Form and 

 Line 

 

 1050 FDC Deductions PT III If 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1060 FDC Credits Amount PT III Ig 12 N 

 Reported on Form or 

 Schedule 

 

 1070 FDC Credits PT III Ig 25 AN or blank 

 Reported Form and 

 Line 

 

 1080 FDC Credits PT III Ig 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1090 OFA Interest Amount PT III IIa 12 N 

 Reported on Form or 

 Schedule 

 

 1100 OFA Interest PT III IIa 25 AN or blank 

 Reported Form and 

 Line 

 

 1110 OFA Interest PT III IIa 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1120 OFA Dividends PT III IIb 12 N 

 Amount Reported on 

 Form or Schedule 

 

 1130 OFA Dividends PT III IIb 25 AN or blank 

 Reported Form and 

 Line 

 

 1140 OFA Dividends PT III IIb 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1150 OFA Royalties PT III IIc 12 N 

 Amount Reported on 

 Form or Schedule 

 

Publication 1346 October 1, 2011 Part 2 Page 865 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1160 OFA Royalties PT III IIc 25 AN or blank 

 Reported Form and 

 Line 

 

 1170 OFA Royalties PT III IIc 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1180 OFA Other Income PT III IId 12 N 

 Amt Reported on 

 Form or Schedule 

 

 1190 OFA Other Income PT III IId 25 AN or blank 

 Reported Form and 

 Line 

 

 1200 OFA Other Income PT III IId 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1210 OFA Gains(Losses) PT III IIe 12 N 

 Amt Reported on 

 Form or Schedule 

 

 1220 OFA Gains (Losses) PT III IIe 25 AN or blank 

 Reported Form and 

 Line 

 

 1230 OFA Gains (Losses) PT III IIe 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1240 OFA Deductions PT III IIf 12 N 

 Amount Reported on 

 Form or Schedule 

 

 1250 OFA Deductions PT III IIf 25 AN or blank 

 Reported Form and 

 Line 

 

 1260 OFA Deductions PT III IIf 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1270 OFA Credits Amount PT III IIg 12 N 

 Reported on Form or 

 Schedule 

 

 1280 OFA Credits PT III IIg 25 AN or blank 

 Reported Form and 

 Line 

 

Publication 1346 October 1, 2011 Part 2 Page 866 
 FORM 8938 PAGE 2 Statement of Specified Foreign Financial 

 Assets 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1290 OFA Credits PT III IIg 25 AN or blank 

 Reported Schedule 

 and Line 

 

 1300 Specified Foreign Part IV 1 "X" or blank 

 Financial Assets 

 Form 3520 

 

 1310 Number of Forms 3520 Part IV 2 N or blank 

 1320 Specified Foreign Part IV 1 "X" or blank 

 Financial Assets 

 Form 3520-A 

 

 1330 Number of Form 3520- Part IV 2 N or blank 

 A 

 1340 Specified Foreign Part IV 1 "X" or blank 

 Financial Assets 

 Form 5471 

 

 1350 Number of forms 5471 Part IV 2 N or blank 

 1360 Specified Foreign Part IV 1 "X" or blank 

 Financial Assets 

 Form 8621 

 

 1370 Number of Forms 8621 Part IV 2 N or blank 

 1380 Specified Foreign Part IV 1 "X" or blank 

 Financial Assets 

 Form 8865 

 

 1390 Number of Forms 8865 Part IV 2 N or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 867 

 

 

 

 
 FORM 8941 Credit for Small Employer Health Insurance 

 Premium 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0260" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8941bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N | 

 Number 0000001 - 0000002 

 0010 Identifying Number 9 N 

 of Taxpayer 

 0020 Number of Employees 1 4 N 

 Employed During Tax 

 Year 

 0030 Full-Time 2 4 N 

 Equivalent Employees 

 0040 Average Annual Wages 3 12 N 

 0050 Premiums Paid 4 12 N 

 0060 Premiums 5 12 N 

 Potentially Paid 

 0070 Eligible Premiums 6 12 N 

 Paid 

 0080 Multiply Line 6 by 7 12 N 

 25% or 35% 

 0090 Amount from Line 7 8 12 N 

 if Line 2 is 10 or 

 Less 

 0130 Amt. from Line 8 if 9 12 N 

 Line 3 Equals 

 $25,000 or Less 

 

Publication 1346 October 1, 2011 Part 2 Page 868 
 FORM 8941 Credit for Small Employer Health Insurance 

 Premium 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0170 Total Amount of 10 12 N 

 State Premium 

 Subsidies Paid 

 

 0180 Subtract Line 10 11 12 N 

 from Line 4 

 0190 Smaller of Line 9 12 12 N 

 or Line 11 

 0200 Employees from Line 13 4 N 

 1 for Whom You Paid 

 Premiums 

 0210 Number of Full-Time 14 4 N 

 Equivalent Employees 

 0220 Credit for Small 15 12 N 

 Employer Health 

 Ins. Premiums 

 0230 Add Lines 12 and 15 16 12 N 

 --| 

 --| 

 --| 

 --| 

 --| 

 0290 Amt Allocated to 17 12 N | 

 Patrons of Coop./ 

 Beneficiaries 

 

 0300 Allowable Credit 18 12 N | 

 for Coop., Estates 

 & Trusts 

 0310 2011 Payroll Taxes 19 12 N | 

 0320 Smaller of Line 16 20 12 NO ENTRY | 

 or Line 19 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 869 
 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0720" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "9465bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0007 Reserved 16 Blank 

 0008 Reserved 14 Blank 

 0011 Tax Return for Form 11 AN. 

 "FORMb1040bb" or 

 "FORMb1040Ab" or 

 "FORMb1040EZ" 

 

 0012 Tax year for This 4 N 

 Request 

 0014 Taxpayer's Name 1 35 AN. Allowable special 

 characters are: hyphen 

 (-), slash(/), comma(,), 

 and space 

 

 0015 Taxpayer's Name 4 First 4 significant 

 Control characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0020 Taxpayer's SSN 1 9 N 

 0030 Spouse Name 1 35 AN. Allowable special 

 characters are: hyphen 

 (-), slash (/), comma 

 (,), and space 

 

Publication 1346 October 1, 2011 Part 2 Page 870 

 
 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0035 Spouse Name Control 4 First 4 significant 

 characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0040 Spouse SSN 1 9 N or blank 

 0050 Taxpayer's Street 1 35 AN. Allowable special 

 Address characters are: ampersand 

 (&), hyphen (-), slash 

 (/), comma (,), plus (+), 

 percent (%), and space 

 

 0060 Apt. Number 1 5 AN or blank 

 0070 City 1 22 A. Allowable special 

 character is space 

 0080 State Abbreviation 1 2 A (Standard Postal State 

 Abbreviations) 

 0082 Foreign Street 35 AN. Allowable special 

 Address characters are: space, 

 slash, and hyphen 

 0084 Foreign City, State 35 AN. Allowable special 

 characters are: space, 

 slash, and hyphen 

 0086 Foreign Country 22 AN. Allowable special 

 character is space 

 0090 Zip Code 1 12 N (Left-justified) 

 0095 Address Indicator 1 1 = APO/FPO Address 

 2 = Stateside Military 

 Address 

 3 = Foreign Address 

 Blank = Regular Address 

 (Non-Military) 

 

 0100 New Address 2 1 "X" or blank 

 0110 Taxpayer's Home 3 10 N 

 Phone Number 

 0120 Best Time to Call 3 10 AN 

Publication 1346 October 1, 2011 Part 2 Page 871 

 
 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Taxpayer's Work 4 10 N 

 Phone Number 

 

 0140 Phone Ext. 4 4 N or blank 

 0150 Best Time to Call 4 10 AN 

 0155 Foreign Phone Number 20 N or Blank 

 0160 Taxpayer's Bank 5 35 AN. Allowable special 

 Name or Financial characters are: ampersand 

 Inst. Name (&), hyphen(-), slash(/), 

 comma (,), and space 

 

 0170 Financial 5 35 AN. Allowable special 

 Institution Address characters are: ampersand 

 (&), hyphen(-), slash(/), 

 comma(,), plus (+), 

 percent (%), and space 

 

 0180 City 5 22 A. Allowable special 

 character is space 

 0190 State Abbreviation 5 2 A (Standard Postal State 

 Abbreviations) 

 0200 Zip Code 5 12 N (Left-justified) 

 0210 Taxpayer's Employer 6 35 AN. Allowable special 

 Name characters are: ampersand 

 (&), hyphen (-), slash(/) 

 comma (,), plus (+), and 

 space 

 

 0220 Employer Address 6 35 AN. Allowable special 

 characters are: ampersand 

 (&), hyphen (-),slash(/), 

 comma (,), plus (+), 

 percent (%), and space 

 

 0230 Employer City 6 22 A. Allowable special 

 character is space 

 0240 Employer State 6 2 A (Standard Postal State 

 Abbreviations) 

 0250 Employer Zip Code 6 12 N (Left-justified) 

 0280 Amount Owed on Tax 7 12 N 

 Return 

 0290 Payment with Tax 8 12 N 

 Return 

Publication 1346 October 1, 2011 Part 2 Page 872 

 
 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Monthly Payment 9 12 N. Not less than 25.00 

 

 0310 Monthly Payment Date 10 2 N. 01-28 

 0330 Routing Transit 11a 9 N 

 Number 

 0340 Bank Account Number 11b 17 AN (including hyphens or 

 blank) 

 0380 Reserved 5 

 0390 Reserved 8 

 0400 Reserved 5 

 0410 Reserved 8 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 873 

 
 FORM PAYMENT Balance Due and Estimated Payments 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0123" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "PMTbbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Primary SSN 9 N 

 0020 Secondary SSN 9 N 

 0030 Routing Transit 9 N 

 Number 

 0040 Bank Account Number 17 AN (including hyphens or 

 blank) 

 0050 Type of Account 1 "1" = Checking 

 "2" = Savings 

 0060 Amount of Tax 12 N (positive only) 

 Payment (may 

 include PNLTY and 

 INT) 

 

 0070 Tax Type Code 5 AN, Values: 

 "1040E" = Form 1040, 

 "1040A" = Form 1040A, 

 "1040Z" = Form 1040EZ, 

 "1040S" = Estimated 

 Payments 

 

Publication 1346 October 1, 2011 Part 2 Page 874 
 FORM PAYMENT Balance Due and Estimated Payments 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Requested Payment 8 YYYYMMDD for Balance Due | 

 Date (Form 1040, 1040A & 

 1040EZ) 

 YYYYMMDD for Estimated 

 Payments 

 Values: "20120417", 

 "20120615", "20120917" 

 or "20130115" 

 

 0090 Taxpayer's Day Time 10 N 

 Phone Number 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 875 

 
 ALLOC RECORD Allocation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0403" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "ALLOCR" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Record Occurrence 7 N (0000001) 

 Number 

 0010 Total Wages 12 N 

 0020 Husband Wages F1040 7 12 N 

 0030 Wife Wages F1040 7 12 N 

 0040 Total Interest 12 N 

 Income 

 0050 Husband Interest F1040 8a 12 N 

 Income 

 0060 Wife Interest Income F1040 8a 12 N 

 0070 Total Dividends 12 N 

 0080 Husband Dividends F1040 9a 12 N 

 0090 Wife Dividends F1040 9a 12 N 

 0100 Total State Income 12 N 

 Tax Refund 

 0110 Husband State F1040 10 12 N 

 Income Tax Refund 

 0120 Wife State Income F1040 10 12 N 

 Tax Refund 

 0130 Total Capital Gains 12 N 

Publication 1346 October 1, 2011 Part 2 Page 876 

 
 ALLOC RECORD Allocation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0140 Husband Capital F1040 13 12 N 

 Gains and Losses 

 

 0150 Wife Capital Gains F1040 13 12 N 

 and Losses 

 0160 Total Pension Income 12 N 

 0170 Husband Pension F1040 16b 12 N 

 Income 

 0180 Wife Pension Income F1040 16b 12 N 

 0190 Total Rents/ 12 N 

 Royalties/ 

 Partnership/Estates/ 

 Trusts 

 

 0200 Husband Rents/ F1040 17 12 N 

 Royalties/ 

 Partnership/Estates/ 

 Trusts 

 

 0210 Wife Rents/ F1040 17 12 N 

 Royalties/ 

 Partnership/Estates/ 

 Trusts 

 

 0220 Total Other Income 12 N 

 0230 Husband Other Income F1040 21 12 N 

 0240 Wife Other Income F1040 21 12 N 

 0250 Total Income 12 N 

 0260 Husband Total Income F1040 22 12 N 

 0270 Wife Total Income F1040 22 12 N 

 0280 Total Payments 12 N 

 0290 Husband Payments F1040 72 12 N 

 0300 Wife Payments F1040 72 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 877 

 
 TFI WORKSHEET (1) Pub 517 Figuring the Percentage of 

 Tax-Free Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0370" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "WSbbbb" 

 

 0001 Record Number 6 "TFIbWS" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Record Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN of Minister 9 N 

 0020 Minister's Taxable 1(a) 12 N 

 W-2 Salary 

 0030 Minister's Total W- 1(c) 12 N 

 2 Salary 

 0040 Taxable Gross Income 2(a) 12 N 

 0050 Total Gross Income 2(c) 12 N 

 0060 Tax-Free FRV 3a(b) 12 N 

 Provided by Church 

 0070 Total FRV Provided 3a(c) 12 N 

 by Church 

 0080 Utility Allowance 3b 12 N 

 0090 Actual Utility 3c 12 N 

 Expense 

 0100 Smaller of 3b or 3c 3d(b) 12 N 

 Tax-Free Amount 

 0110 Amaller of 3b or 3c 3d(c) 12 N 

 Total Amount 

Publication 1346 October 1, 2011 Part 2 Page 878 

 
 TFI WORKSHEET (1) Pub 517 Figuring the Percentage of 

 Tax-Free Income 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Excess Utility 3e(a) 12 N 

 Allowance Taxable 

 Amount 

 

 0130 Excess Utility 3e(c) 12 N 

 Allowance Total 

 Amount 

 0140 Parsonage/Rental 4a 12 N 

 Allowance 

 0150 Utility Allowance 4b 12 N 

 0160 Total Allowance 4c 12 N 

 0170 Actual Parsonage 4d 12 N 

 Expenses 

 0180 Actual Utility 4e 12 N 

 Expenses 

 0190 Total Actual 4f 12 N 

 Expenses (Parsonage 

 and Utilities) 

 0200 FRV of Home Plus 4g 12 N 

 Utilities 

 0210 Smaller of 4c, 4f, 4h(b) 12 N 

 or 4g Tax-Free 

 Amount 

 0220 Smaller of 4c, 4f, 4h(c) 12 N 

 or 4g Total Amount 

 0230 Excess Allowance 4i(a) 12 N 

 Taxable Amount 

 0240 Excess Allowance 4i(c) 12 N 

 Total Amount 

 0250 Ministerial Income 5(a) 12 N 

 Taxable Amount 

 0260 Ministerial Income 5(b) 12 N 

 Tax-Free Amount 

 0270 Ministerial Income 5(c) 12 N 

 Total Amount 

 0300 Percentage of Tax- 6 6 R 

 Free Income 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 879 

 
 SCH C/C-EZ WORKSHEET (2) Pub 517 Figuring the Allowable Deduction 

 for ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0333" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "WSbbbb" 

 

 0001 Record Number 6 "CEZbWS" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Record Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN of Minister 9 N 

 0020 Percentage of 1 6 R 

 Nondeductible 

 Expenses 

 0030 Number of Business 2 6 N 

 Miles 

 0040 Total Mileage 2 12 N 

 0050 Meals/Entertainment 3 12 N 

 0060 Total Meals/ 3 12 N 

 Entertainment 

 *0070 Other Expense Item 1 4a 25 AN or "STMbnn" 

 +0080 Other Expense 4a 12 N 

 Amount 1 

 0090 Other Expense Item 2 4b 25 AN 

 0100 Other Expense 4b 12 N 

 Amount 2 

 0110 Other Expense Item 3 4c 25 AN 

 0120 Other Expenses 4c 12 N 

 Amount 3 

Publication 1346 October 1, 2011 Part 2 Page 880 
 SCH C/C-EZ WORKSHEET (2) Pub 517 Figuring the Allowable Deduction 

 for ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Other Expense Item 4 4d 25 AN 

 

 0140 Other Expense 4d 12 N 

 Amount 4 

 0150 Other Expense Item 5 4e 25 AN 

 0160 Other Expense 4e 12 N 

 Amount 5 

 0170 Total Other Expenses 4f 12 N 

 0180 Total Schedule C/C- 5 12 N 

 EZ Expenses 

 0190 Nondeductible 6 12 N 

 Schedule C/C-EZ 

 Expenses 

 0200 Allowed Deduction 7 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 881 

 
 FORM 2106 WORKSHEET (3) Pub 517 Form 2106 or 2106EZ Worksheet 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0405" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "WSbbbb" 

 

 0001 Record Number 6 "2106WS" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Record Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN of Minister 9 N 

 0020 % of Nondeductible 1 6 R 

 Expenses Worksheet 1 

 0030 Number of Business 2 6 N 

 Miles 

 0040 Total Mileage 2A 12 N 

 0050 Meals/Entertainment 3B 12 N 

 *0070 Other Expenses Item 4a 25 AN or "STMbnn" 

 1 

 +0080 Other Expenses 4Aa 12 N 

 Amount 1 

 0090 Other Expenses Item 4b 25 AN 

 2 

 0100 Other Expenses 4Ab 12 N 

 Amount 2 

 0110 Other Expenses Item 4c 25 AN 

 3 

 0120 Other Expenses 4Ac 12 N 

 Amount 3 

 0130 Other Expenses Item 4d 25 AN 

 4 

Publication 1346 October 1, 2011 Part 2 Page 882 

 
 FORM 2106 WORKSHEET (3) Pub 517 Form 2106 or 2106EZ Worksheet 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0140 Other Expenses 4Ad 12 N 

 Amount 4 

 

 0150 Other Expenses Item 4e 25 AN 

 5 

 0160 Other Expenses 4Ae 12 N 

 Amount 5 

 0170 Total Other Expenses 5A 12 N 

 0175 Amount from Line 3 5B 12 N 

 0190 Reimbursement for 6A 12 N 

 Oth Exp not in Box 

 1 of Form W-2 

 0195 Reimbursement for 6B 12 N 

 M&E not in Box 1 of 

 Form W-2 

 0200 Total Unreimbursed 7A 12 N 

 Expenses 

 0205 Total Unreimbursed 7B 12 N 

 Expenses 

 0206 Enter the Amount 8A 12 N 

 from Line 7 

 0207 Multiply Line 7 by 8B 12 N 

 50% 

 0208 Add Line 8A and 9A 12 N 

 Line 8B 

 0210 Nondeductible Form 10A 12 N 

 2106/2106EZ Expenses 

 0220 Allowed Deduction 11B 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 883 

 
 SCHEDULE SE WORKSHEET (4) Pub 517 Figuring Net Self-Employment 

 Income for... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0172" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "WSbbbb" 

 

 0001 Record Number 6 "SEIbWS" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Record Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 SSN of Minister 9 N 

 0020 W-2 Salary as a 1 12 N 

 Minister 

 0030 Net Profit from 2 12 N 

 Schedule C 

 0040 Parsonage Allowance 3(a) 12 N 

 0050 Utility Allowance 3(b) 12 N 

 0060 Total Allowance 3(c) 12 N 

 0070 Add Lines 1, 2 and 4 12 N 

 3c 

 0080 Schedule C or C-EZ 5 12 N 

 Expenses 

 0090 Unreimbursed 6 12 N 

 Ministerial 

 Employee Business 

 Exp. 

 

 0100 Total Business 7 12 N 

 Expenses 

 0110 Net Self-Employment 8 12 N 

 Income 

 Record Terminus Character 1 Value "#"

Publication 1346 October 1, 2011 Part 2 Page 884 

 

 
 

SECTION 5 AUTHENTICATION RECORD

 AUTHENTICATION Authentication Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0305" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "ATHbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 Blank 

 0005 Record Occurrence 7 N 

 Number 0000001 

 0008 PIN Type Code 1 P = Practitioner PIN 

 S = Self-Select PIN 

 - Practitioner 

 O = Self-Select PIN 

 - On Line 

 

 0010 Primary Date of 8 YYYYMMDD 

 Birth 

 0020 Primary Prior Year 12 N 

 Adjusted Gross 

 Income 

 0025 Primary Prior Year 5 N or blank | 

 PIN 

 0030 Primary Electronic 5 N or blank | 

 Filing PIN 

 0035 Primary Taxpayer 5 N (PIN) 

 Signature 

 0040 Spouse Date of Birth 8 YYYYMMDD 

 0050 Spouse Prior Year 12 N 

 Adjusted Gross 

 Income 

 0055 Spouse Prior Year 5 N or blank | 

 PIN 

 Publication 1346 October 1, 2011 Part 2 Page 885 
 

 

 AUTHENTICATION Authentication Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Spouse Electronic 5 N or blank | 

 Filing PIN 

 

 0065 Spouse Signature 5 N (PIN) 

 0070 Taxpayer Signature 8 YYYYMMDD 

 Date 

 0075 Jurat/Disclosure 1 A = On-Line Self Select 

 Code PIN 

 Form 1040/A/EZ/PR/SS 

 C = Self Select PIN by 

 ERO 

 Form 1040/A/EZ/PR/SS 

 D = Practitioner PIN 

 Program 

 Form 1040/A/EZ/PR/SS 

 

 0080 PIN Authorization 1 1 = Taxpayer Entered PIN 

 Code 2 = ERO Entered Primary 

 PIN 

 3 = ERO Entered Spouse 

 PIN 

 4 = ERO Entered Both 

 PINs 

 

 0090 ERO EFIN/PIN 11 N 

 0100 Reserve 35 Blank 

 0110 Reserve 80 Blank 

 0120 Reserve 35 Blank 

 0130 Reserve 20 Blank 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 886 

 
 

SECTION 6 STATEMENTS

 The statement record can be used only where the Record Layout specifies. 

 STM Statement Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0123" 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "STMbnn" 

 nn = 01-99 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 nn = 01-02 

 0003 Taxpayer 9 N 

 Identification nnnnnnnnn 

 Number (Primary SSN) 

 0004 Filler 1 Blank 

 0005 Line Number 5 "LNnnb" 

 nn = 01-99 

 0006 Filler 2 Blank 

 0010 Statement Data 80 Statement Title if 

 "LN01"; 

 column titles or blank 

 if "LN02"; otherwise, 

 left-justified field(s) 

 from form or schedule 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 887 
 

 

 FORM 8865 LTCGL Long-Term Capital Gains/Loss Transaction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0182" 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "LTCGLb" 

 

 0001 Subpart Type 6 "8865bb" | 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Subpart Occurrence 7 8865 | 

 Number "0000001-0000005" 

 0010 Transaction 7 0000001-0005000 

 Occurrence Number 

 0020 L-T Description of 8(a) 80 AN 

 Property 

 0040 L-T Date Acquired 8(b) 8 DT, or "INHERIT" or 

 "VARIOUS" 

 0060 L-T Date Sold 8(c) 8 DT or "WORTHLSS" 

 0080 L-T Sales Price 8(d) 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 0100 L-T Cost or Other 8(e) 12 N, or "EXPIRED" 

 Basis 

 0120 L-T Gain or (Loss) 8(f) 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 888 
 

 FORM 8865 STCGL Short-Term Capital Gain/Loss Transaction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0182" 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "STCGLb" 

 

 0001 Subpart Type 6 "8865bb" | 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Subpart Occurrence 7 8865 | 

 Number "0000001-0000005" 

 0010 Transaction 7 0000001-0005000 

 Occurrence Number 

 0020 S-T Description of 1(a) 80 AN 

 Property 

 0040 S-T Date Acquired 1(b) 8 DT, or "VARIOUS" 

 0060 S-T Date Sold 1(c) 8 DT, or "BANKRUPT", or 

 "WORTHLSS" 

 0080 S-T Sales Price 1(d) 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 0100 S-T Cost or Other 1(e) 12 N, or "EXPIRED" 

 Basis 

 0120 S-T Gain or (Loss) 1(f) 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 889 

 
 

 FORM 8949 LTCGL Sales and Other Dispositions of Capital 

 Assets... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0191" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "LTCGLb" 

 

 0001 Subpart Type 6 "SCHbbD" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Subpart Occurrence 7 SCH D "0000001" 

 Number 

 0010 Transaction 7 0000001 - 0005000 

 Occurrence Number 

 0020 L-T Gains/Losses 1 Values A, B, or C 

 F1099-B Check Box 

 Code 

 

 0030 L-T Description of 3(a) 80 AN 

 Property 

 0040 L-T Adjustment Code 3(b) 8 AN, Allowable characters 

 are commas (,) and spaces 

 0050 L-T Date Acquired 3(c) 8 DT, or "INHRITED", 

 or "VARIOUS" 

 0060 L-T Date Sold 3(d) 8 DT, or "BANKRUPT", 

 or "WORTHLSS" 

 0070 L-T Sales Price 3(e) 12 N, or "EXPIRED", 

 or "WORTHLESS" 

 0080 L-T Cost/Other Basis 3(f) 12 N, or "EXPIRED" 

 0090 L-T Adjustment to 3(g) 12 N 

 Gain or Loss 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 890 
 

 FORM 8949 STCGL Sales and Other Dispositions of Capital 

 Assets... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0191" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "STCGLb" 

 

 0001 Subpart Type 6 "SCHbbD" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Subpart Occurrence 7 SCH D "0000001" 

 Number 

 0010 Transaction 7 0000001 - 0005000 

 Occurrence Number 

 0020 S-T Gains/Losses 1 Values A, B, or C 

 F1099-B Check Box 

 Code 

 

 0030 S-T Description of 1(a) 80 AN 

 Property 

 0040 S-T Adjustment Code 1(b) 8 AN, Allowable characters 

 are commas (,) and spaces 

 0050 S-T Date Acquired 1(c) 8 DT, or "INHRITED", 

 or "VARIOUS" 

 0060 S-T Date Sold 1(d) 8 DT, or "BANKRUPT", 

 or "WORTHLSS" 

 0070 S-T Sales Price 1(e) 12 N, or "EXPIRED", 

 or "WORTHLESS" 

 0080 S-T Cost/Other Basis 1(f) 12 N, or "EXPIRED" 

 0090 S-T Adjustment to 1(g) 12 N 

 Gain or Loss 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 891 

 
 

SECTION 7 PREPARER NOTE, ELECTION EXPLANATION, AND REGULATORY EXPLANATION

The Preparer Note record is a variable length, composed record identifying 

information (42 positions) and up to 4000 data characters followed by the 

Record Terminus (#). Begin preparer note data in Field 0010 and enter the 

record terminus after the last significant position. A maximum of twenty 

pages are allowed. Embedded blank spaces and blank lines are permitted to 

accommodate tables and columns or to separate multiple notes. 

 PREPARER NOTE Preparer Note Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "nnnn" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "NTEbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 (nn = 01-20) 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 4 Blank 

 0005 Text Data Character 4 N, Value 0001 - 4000 

 Count 

 0010 Preparer Note Data 1 - 4000 All characters except 

 for asterisk "*" and 

 brackets "[" or "]" 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 892 
 

The Election Explanation record is a variable length, composed record identifying 

information (42 positions) and up to 4000 data characters followed by the Record 

Terminus (#). Begin election explanation data in Field 0010 and enter the record 

terminus after the last significant position. A maximum of twenty pages are permitted. 

Embedded blank spaces and blank lines are permitted to accommodate tables and columns 

or to separate multiple explanations. 

 ELECTION EXPLANATION Election Explanation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "nnnn" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "ELCbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 (nn = 01-20) 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 4 Blank 

 0005 Text Data Character 4 N, Value 0001 - 4000 

 Count 

 0010 Elections Data 1 - 4000 All characters except 

 for asterisk "*" and 

 brackets "[" or "]" 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2011 Part 2 Page 893 

 
 

Regulatory Explanation record is a variable length, composed record identifying 

information (42 positions) and up to 4000 data characters followed by the Record 

Terminus (#). Begin regulatory explanation data in Field 0010 and enter the record 

terminus after the last significant position. A maximum of twenty pages are permitted. 

Embedded blank spaces and blank lines are permitted to accommodate tables and columns 

or to separate multiple explanations. 

 REGULATORY EXPLANATION Regulatory Explanation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "nnnn" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "REGbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 (nn = 01-20) 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 4 Blank 

 0005 Text Data Character 4 N, Value 0001 - 4000 

 Count 

 0010 Regulatory Data 1 - 4000 All characters except 

 for asterisk "*" and 

 brackets "[" or "]" 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 894 
 

SECTION 8 STATE RECORDS

Generic Record

The generic record is used by states for various state income tax forms. 

In order to program software using the generic record developers must 

obtain a copy of the states' software specifications. 

The State Direct Deposit Section should be blank if there is no direct 

deposit or direct debit at the state level. There is no connection 

between the federal and state direct deposit or direct debit fields since 

these can differ. 

The Consistency Section contains fields which when non-zero are checked 

against the corresponding 1040 field. If non-equal the taxpayer's returns 

will be rejected. 

Field # Identification Length Description

************************* HEADER SECTION *************************** 

Byte Count 4 "2754" for fixed; 

 "nnnn" for variable format 

Start of Record Sentinel 4 Value " " 

0000 Record ID Type 6 "STbbbb" 

0001 Form Number 6 "0001bb" 

0002 Page Number 5 "PG01b" 

0003 Taxpayer Identification Number 9 N (Primary SSN) 

0004 Filler 1 blank 

0005 Form/Schedule Number 7 N Value "0000001" 

** *************************************** *****************Header ends 

0010 State Code 2 A Values: AL AR AZ CO CT DC 

 DE GA HI ID IL IN IA KS 

 KY LA MD MI MO MS MT ND 

 NE NC NJ NM NY OH OK OR 

 PA RI SC UT VA VT WI WV 

0011 CITY CODE 2 A Reserved for future use 

0015 Imperfect Return Indicator 1 A Value “E” = Exception Processing 

 (IRS USE ONLY) or blank 

0016 ITIN/SSN Mismatch Indicator 1 A Value “M” = Mismatch 

 (IRS USE ONLY) ITIN/SSN or blank 

0019 State-Only-Indicator 2 "SO"(State Only return data) 

0020 Declaration Control Number 14 N Assigned by filer 

 a. First Two Positions 2 N Value Always "00" 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N Value "1" | 

********************************************************************* 

0023 Return Sequence Number 16 N Required Entry 

 a. ETIN of transmitter 5 N Must Equal RSN 

 b. Trans Use Field 2 N in 1040, A or EZ 

 c. Julian Date of Tr 3 N 

 d. Trans Seq. Number 2 N (01-99) 

 e. Seq Number of Ret 4 N (0001-9999) 

Publication 1346 October 1, 2011 Part 2 Page 895
 

************** STATE DIRECT DEPOSIT OR DIRECT DEBIT SECTION *************** 

0024 Direct Deposit/Debit Indicator 1 1 = Direct Deposit 

 2 = If Direct Debit 

0025 Reserved-RTN-Flag 1 N For State Use Only 

0027 Direct Debit Date 8 N 

0028 Direct Debit Amount 12 N 

0030 State-Routing Transit 9 N blank if no State DD 

0032 State-RTN-Indicator (IRS Use Only) 1 N 0 = No state RTN Present 

 1 = State RTN found on FOMF 

 2 = State RTN not found on FOMF 

0035 State-Deposit Acct No 17 AN blank if no State DD 

0040 State-Checking-Acct 1 "X" or blank 

0048 State-Savings-Acct 1 "X" or blank 

Field # Identification Length Description

************************ INDICATORS *************************************** 

0049 On-Line-State-Return 1 A Value "O" = On-Line 

******************* PARTICIPANT SECTION *********************************** 

0050 State Numeric Area 27 N 

 a. Preparer SSN/Preparer TIN 9 N or PNNNNNNNN 1040 Seq 1360 

 b. Preparer EIN 9 N 1040 Seq 1380 

 c. Preparer ZIP 5 N 1040 Seq 1410-5 

 d. Preparer ZIP+4 4 N 1040 Seq 1410-4 

0052 State Alphanumeric Area 93 AN 

 a. Mailbox ID 5 AN 

 b. Preparer Firm Name 35 AN 1040 Seq 1370 

 c. Preparer Address 30 AN 

 d. Preparer City 20 AN 1040 Seq 1390 

 e. Preparer State 2 AN 1040 Seq 1400 

 f. Preparer Self-Empl Ind 1 AN 1040 Seq 1350 

*************************ENTITY SECTION *********************************** 

0055 Spouse's SSN 9 N 

0060 Name Line 1 35 AN Required Entry 

 a. Primary Last Name 32 AN 

 b. Primary Suffix 3 AN 

0062 Date of Death Primary 8 N 

0065 Name Line 2 35 AN 

 a. Secondary Last Name 32 AN 

 b. Secondary Suffix 3 AN 

0068 Date of Death Secondary 8 N 

0070 Name Line 3 35 AN 

 a. Primary First Name 16 AN 

 b. Primary Middle Init 1 AN 

 c. Secondary First Name 16 AN 

 d. Secondary Middle Init 1 AN 

 e. IAT indicator 1 “x” or blank 

0074 In C/O Address 35 AN 

0075 Address Line 1 35 AN 

0077 Foreign Street 35 AN 

 Address 

0080 Address Line 2 35 AN 

0085 City 22 A 

0087 Foreign City 35 AN 

 State or Province 

0090 City Code 5 N 

0095 State Abbreviation 2 A 

0098 Foreign Country 22 A 

0100 Zip Code 12 N 

0105 County 20 A 

0110 County Code 5 N 

0115 Telephone Number 12 AN 

0120 Primary TP Signature 5 N PIN Use Only 

0125 Spouse Signature 5 N PIN Use Only 

0126 ERO EFIN/PIN 11 N 

 

 

Publication 1346 October 1, 2011 Part 2 Page 896 
 

NOTE: If the return has a domestic address, the following must be present: 

 (Seq 075), (Seq 095), (Seq 0100) 

 If the return has a foreign address, the following must be present 

 (Seq 077), (Seq 087), and (Seq 098) 

Field # Identification Length Description

*********************** CONSISTENCY SECTION ***************************** 

0150 Federal Filing Status 1 N Please see Part I, 

 Sect 12, Para. 09(h) 

0155 Total Federal Exemptions 2 N See Seq 0150 Desc. 

0160 Wages, Salaries, Tips 12 N See Seq 0150 Desc. 

0165 Taxable Interest 12 N See Seq 0150 Desc. 

0170 Tax Exempt Interest 12 N See Seq 0150 Desc. 

0175 Dividends 12 N See Seq 0150 Desc. 

0180 State Refund 12 N See Seq 0150 Desc. 

0185 Taxable Social Sec Benefits 12 N See Seq 0150 Desc. 

0190 Keogh Plan and SEP 12 N See Seq 0150 Desc. 

 Deductions 

0195 Adjusted Gross Income 12 N See Seq 0150 Desc. 

0200 Standard/Itemized Deductions 12 N See Seq 0150 Desc. 

0205 Earned Income Credit 12 N See Seq 0150 Desc. 

********************* ALPHANUMERIC SECTION ****************************** 

0300 Alphanumeric Field 1 80 AN 

 a. Software Developer Code 10 AN 

 b. Paid Preparer Name 31 AN 1040 Seq 1340 

 c. Preparer Phone Number 10 AN 

 d. Non-Paid Preparer 13 AN 1040 Seq 1338 

 e. Preparer State EIN 16 AN 

0305 Alphanumeric Field 2 80 AN 

0310 Alphanumeric Field 3 80 AN 

0315 Alphanumeric Field 4 80 AN 

0320 Alphanumeric Field 5 80 AN 

0325 Alphanumeric Field 6 80 AN 

0330 Alphanumeric Field 7 80 AN 

******************** SIGNED NUMERIC SECTION *********************** 

0350 Numeric Field 1 12 N 

0355 Numeric Field 2 12 N 

0360 Numeric Field 3 12 N 

0365 Numeric Field 4 12 N 

0370 Numeric Field 5 12 N 

0375 Numeric Field 6 12 N 

0380 Numeric Field 7 12 N 

0385 Numeric Field 8 12 N 

0390 Numeric Field 9 12 N 

0395 Numeric Field 10 12 N 

0400 Numeric Field 11 12 N 

0405 Numeric Field 12 12 N 

0410 Numeric Field 13 12 N 

0415 Numeric Field 14 12 N 

0420 Numeric Field 15 12 N 

0425 Numeric Field 16 12 N 

0430 Numeric Field 17 12 N 

0435 Numeric Field 18 12 N 

0440 Numeric Field 19 12 N 

0445 Numeric Field 20 12 N 

0450 Numeric Field 21 12 N 

0455 Numeric Field 22 12 N 

0460 Numeric Field 23 12 N 

0465 Numeric Field 24 12 N 

0470 Numeric Field 25 12 N 

0475 Numeric Field 26 12 N 

 

Publication 1346 October 1, 2011 Part 2 Page 897 
 

Generic Record (Continued) 

Field # Identification Length Description

0480 Numeric Field 27 12 N 

0485 Numeric Field 28 12 N 

0490 Numeric Field 29 12 N 

0495 Numeric Field 30 12 N 

0500 Numeric Field 31 12 N 

0505 Numeric Field 32 12 N 

0510 Numeric Field 33 12 N 

0515 Numeric Field 34 12 N 

0520 Numeric Field 35 12 N 

0525 Numeric Field 36 12 N 

0530 Numeric Field 37 12 N 

0535 Numeric Field 38 12 N 

0540 Numeric Field 39 12 N 

0545 Numeric Field 40 12 N 

0550 Numeric Field 41 12 N 

0555 Numeric Field 42 12 N 

0560 Numeric Field 43 12 N 

0565 Numeric Field 44 12 N 

0570 Numeric Field 45 12 N 

0575 Numeric Field 46 12 N 

0580 Numeric Field 47 12 N 

0585 Numeric Field 48 12 N 

0590 Numeric Field 49 12 N 

0595 Numeric Field 50 12 N 

0600 Numeric Field 51 12 N 

0605 Numeric Field 52 12 N 

0610 Numeric Field 53 12 N 

0615 Numeric Field 54 12 N 

0620 Numeric Field 55 12 N 

0625 Numeric Field 56 12 N 

0630 Numeric Field 57 12 N 

0635 Numeric Field 58 12 N 

0640 Numeric Field 59 12 N 

0645 Numeric Field 60 12 N 

0650 Numeric Field 61 12 N 

0655 Numeric Field 62 12 N 

0660 Numeric Field 63 12 N 

0665 Numeric Field 64 12 N 

0670 Numeric Field 65 12 N 

0675 Numeric Field 66 12 N 

0680 Numeric Field 67 12 N 

0685 Numeric Field 68 12 N 

0690 Numeric Field 69 12 N 

0695 Numeric Field 70 12 N 

0700 Numeric Field 71 12 N 

0705 Numeric Field 72 12 N 

0710 Numeric Field 73 12 N 

0715 Numeric Field 74 12 N 

0720 Numeric Field 75 12 N 

0725 Numeric Field 76 12 N 

0730 Numeric Field 77 12 N 

0735 Numeric Field 78 12 N 

0740 Numeric Field 79 12 N 

0745 Numeric Field 80 12 N 

0750 Numeric Field 81 12 N 

0755 Numeric Field 82 12 N 

0760 Numeric Field 83 12 N 

0765 Numeric Field 84 12 N 

0770 Numeric Field 85 12 N 

0775 Numeric Field 86 12 N 

0780 Numeric Field 87 12 N 

Publication 1346 October 1, 2011 Part 2 Page 898
 

Generic Record (Continued) 

Field # Identification Length Description

0785 Numeric Field 88 12 N 

0790 Numeric Field 89 12 N 

0795 Numeric Field 90 12 N 

0800 Numeric Field 91 12 N 

0805 Numeric Field 92 12 N 

0810 Numeric Field 93 12 N 

0815 Numeric Field 94 12 N 

0820 Numeric Field 95 12 N 

0825 Numeric Field 96 12 N 

0830 Numeric Field 97 12 N 

0835 Numeric Field 98 12 N 

0840 Numeric Field 99 12 N 

0845 Numeric Field 100 12 N 

0850 Numeric Field 101 12 N 

0855 Numeric Field 102 12 N 

0860 Numeric Field 103 12 N 

0865 Numeric Field 104 12 N 

0870 Numeric Field 105 12 N 

0875 Numeric Field 106 12 N 

0880 Numeric Field 107 12 N 

0885 Numeric Field 108 12 N 

0890 Numeric Field 109 12 N 

0895 Numeric Field 110 12 N 

0900 Numeric Field 111 12 N 

0905 Numeric Field 112 12 N 

0910 Numeric Field 113 12 N 

0915 Numeric Field 114 12 N 

0920 Numeric Field 115 12 N 

0925 Numeric Field 116 12 N 

 Record Terminus 1 Value # 

 

Publication 1346 October 1, 2011 Part 2 Page 899 
 

Unformatted Record

The unformatted record is used by most states for various state and federal income tax forms. 

In order to program software using the unformatted record, developers must obtain a copy of the 

states' software specifications. 

Field # Identification Length Description

************************* HEADER SECTION *************************** 

Byte Count 4 "4861" for fixed; 

 "nnnn" for variable format 

Start of Record Sentinel 4 Value " " 

0000 Record ID Type 6 "STbbbb" 

0001 Form Number 6 "0002bb" 

0002 Page Number 5 "PG01b" 

0003 Taxpayer Identification Number 9 N (Primary SSN) 

0004 Filler 1 blank 

0005 Form/Schedule Number 7 N "0000001" to "0000025" 

** ********************************************************Header ends 

0010 State Code 2 A Values: AL AR AZ CO CT DC 

 DE GA HI ID IL IN IA KS 

 KY LA MD MI MO MS MT ND 

 NE NC NJ NM NY OH OK OR 

 PA RI SC UT VA VT WI WV 

0011 CITY CODE 2 A Reserved for future use 

0020 Declaration Control Number 14 N Assigned by filer 

 a. First Two Positions 2 N Value Always "00" 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N Value “1” | 

**************************** DATA SECTION ************************** 

0050 Form Data (line 001) 80 AN 

 

 (Up to 60 lines of data per page may be entered in increments of 5) 

 

0345 Form Data (line 060) 80 AN 

 Record Terminus 1 Value "#" 

 

Publication 1346 October 1, 2011 Part 2 Page 900 
 

 

SECTION 9 SUMMARY RECORD

The final record for each tax return is the SUMMARY RECORD. (A "1" in the paper 

document indicator field shows that the paper document specified is a part of 

the return, and has been attached to the Form 8453, U.S. Individual Income Tax 

Transmittal for an IRS e-file Return, else enter "0". The format is as follows: 

Publication 1346 October 1, 2011 Part 2 Page 901
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0336" for Fixed | 

 or Variable Format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 Value "SUMbbb" 

 

 0001 Filler 11 Blank 

 0002 Taxpayer 9 Taxpayer's SSN 

 Identification (Primary Taxpayer's 

 Number SSN if married filing 

 on joint return) 

 

 0003 Filler 8 Blank 

 0010 Electronic Return 35 AN 

 Originator Name 

 0020 EFIN of Electronic 6 N 

 Return Originator 

 0030 Intermediate 6 AN or blank 

 Service Provider 

 EFIN/SBIN 

 

 0035 Imperfect Return 1 "X" or blank 

 Election Indicator 

 0040 Number of Logical 6 N (Maximum = 009999) 

 Records in Tax 

 Return 

 

 0050 Number of Form W-2 2 N (00-50) 

 Records 

 0055 Filler 1 Blank 

 0060 Number of Form W-2G 2 N (00-30) 

 Records 

 0063 Number of Form W- 2 N (00-10) 

 2GU Records 

 0070 Number of Form 1099- 2 N (00-10) 

 R Records 

 0075 Number of FEC/ 2 N (00-10) 

 Pension Records 

 0079 Number of 499R-2/W- 1 N (0-6) 

 2PR Records (Occurrences of "W-2PRb") 

Publication 1346 October 1, 2011 Part 2 Page 902
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Number of Schedule 3 N (000-099) 

 Records (Occurrences of "SCHb") 

 

 0090 Number of Form 4 N (0000-0999) 

 Records (Occurrences of "FRMb") 

 0100 Number of Statement 5 N (00000-00999) 

 Record Lines (Occurrences of "LN") 

 0105 Number of 1 N (0-1) 

 Allocation Record (Occurrence of "Alloc") 

 0110 Number of Preparer 2 N (00-20) 

 Note Records (Occurrences of "NTE") 

 0120 Number of Election 2 N (00-20) 

 Explanation Records (Occurrences of "ELC") 

 0130 Number of 2 N (00-20) 

 Regulatory (Occurrences of "REG") 

 Explanation Records 

 

 0133 Number of Form 8865 5 N (00000-25000) | 

 STCGL Records 

 0135 Number of Form 8865 5 N (00000-25000) | 

 LTCGL Records 

 0137 Number of Form 8949 4 N (0000-5000) | 

 STCGL Records 

 0138 Number of Form 8949 4 N (0000-5000) | 

 LTCGL Records 

 0140 Presence of 1 N (1) 

 Authentication (Occurrence of "ATH") 

 Record 

 

 0145 Number of Worksheet 1 N (0-8) 

 Records 

 0150 Paper Document 1 "1" = Form 8283, 

 Indicator 1 Section A or 

 Section B and 

 any related attachments, 

 else "0" 

 

 0153 Paper Document 1 "1" = Form 8858, 

 Indicator 2 Foreign Disregarded 

 Entities, else "0" 

 

Publication 1346 October 1, 2011 Part 2 Page 903
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0156 Paper Document 1 "1" = Form 8332, 

 Indicator 3 Release of Claim to 

 Exemption for Child of 

 Divorced or Separated 

 Parents or similar 

 statement, else "0" 

 

 0159 Paper Document 1 "1" = Form 3468, 

 Indicator 4 NPS Form 10-168a 

 and Historic Structure 

 Certificate, else "0" 

 

 0162 Paper Document 1 "1" = Form 3115, Change 

 Indicator 5 in Accounting Method, 

 else "0" 

 

 0165 Paper Document 1 "1" = Form 5713, 

 Indicator 6 International Boycott 

 Report, else "0" 

 

 0168 Paper Document 1 "1" = Form 1098C, 

 Indicator 7 Required Donor 

 Documentation, else "0" 

 

 0171 Paper Document 1 "1" = Form 8885, 

 Indicator 8 Health Coverage Tax 

 Credit and attachments, 

 else "0" 

 

 0174 Paper Document 1 "1" = Form 8864, 

 Indicator 9 "Certificate for 

 Biodiesel" or 

 "Statement of 

 Biodiesel Reseller", 

 else "0" 

 

 0177 Paper Document 1 "1" = Form 4136, 

 Indicator 10 "Certificate for 

 Biodiesel" or 

 "Statement of 

 Biodiesel Reseller", 

 else "0" 

 

 0178 Paper Document 1 "1" = Form 8949, Sales | 

 Indicator 11 and Other Dispositions 

 of Capital Assets or 

 Statement, 

 else "0" 

 

 0179 Paper Document 1 "1" = Appendix A, Theft 

 Indicator 12 Loss Deduction Related 

 to Fraudulent Investment 

 Statement, else "0" 

 

Publication 1346 October 1, 2011 Part 2 Page 904
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0183 Paper Document 1 "1" = Form 2848 or 

 Indicator 13 other POA granting 

 authority to sign, 

 else "0" 

 

 0184 Filler 1 Blank 

 0186 Filler 1 Blank 

 0188 Filler 1 Blank 

 0190 IP Address 39 AN, Allowable special 

 characters are: period, 

 colon, or blank 

 (For On-Line Filer) 

 

 0195 IP E-Mail Address 50 AN, special characters 

 or blank 

 (For On-Line Filer) 

 

 0200 IP Date 8 YYYYMMDD or blank 

 (For On-Line Filer) 

 0210 IP Time 6 HHMMSS or blank 

 (For On-Line Filer) 

 0215 IP Time Zone 2 US-Universal Standard, 

 ES-Eastern Standard, 

 ED-Eastern Daylight, 

 CS-Central Standard, 

 CD-Central Daylight, 

 MS-Mountain Standard, 

 MD-Mountain Daylight, 

 PS-Pacific Standard, 

 PD-Pacific Daylight, 

 AS-Alaskan Standard, 

 AD-Alaskan Daylight, 

 HS-Hawaiian Standard, 

 HD-Hawaiian Daylight, 

 or blank 

 (For On-Line Filer) 

 

 0217 IP Routing Transit 9 N, "Check" or blank 

 Number (For On-Line Filer) 

 0219 IP Depositor 17 AN (includes hyphens 

 Account Number or blank) 

 (For On-Line Filer) 

 

 0220 E-Mail Indicator 1 "Y", "N" or blank 

 (For On-Line Filer) 

 0230 Software I.D. Number 8 N 

 

Publication 1346 October 1, 2011 Part 2 Page 905
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Software Version 15 AN 

 Identifier 

 

 0250 State Abbreviation 2 NO ENTRY 

 0260 Electronic Postmark 8 YYYYMMDD or blanks 

 Date 

 0270 Electronic Postmark 4 HHMM or blanks 

 Time (HH = 00-23, MM = 00-59) 

 0280 Electronic Postmark 1 "E" = Eastern Time Zone 

 Time Zone "C" = Central Time Zone 

 "M" = Mountain Time Zone 

 "P" = Pacific Time Zone 

 "A" = Alaskan Time Zone 

 "H" = Hawaiian Time Zone 

 or blank 

 

 0285 Consortium Return/ 1 "C" - Consortium, | 

 Spanish Free File English Free File 

 Code "S" - Consortium, 

 Spanish Free File 

 "F" - Free Fillable Forms 

 "K" - Free File VITA 

 or blank 

 

 0300 Partners Page 1 Values "A", "S" or blank 

 Filing Code 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 906
 

SECTION 10 RECAP 

 RECAP Recap Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" for Fixed 

 or Variable Format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "RECAPb" 

 

 0010 Filler 8 Blank 

 0020 Total EFT 6 N 

 0030 Total Return Count 6 N 

 RANGE = (000001 - 

 999999) 

 0040 Electronic Trnsmtr 7 N (includes 

 Identification Transmitter's 

 Number (Etin) Use Code) 

 0050 Julian Day of 3 N 

 Transmission (Must be the same as on 

 the TRANA record) 

 0060 Transmission Seq 2 N 

 Number for Julian 

 Day in 0050 

 0070 Total Accepted 6 IRS Use 

 Returns 

 0080 Total Duplicated 6 IRS Use 

 Returns 

 0090 Total Rejected 6 IRS Use 

 Returns 

 0100 Total Duplicated EFT 6 IRS Use 

 0110 IRS Computed EFT 6 IRS Use 

 Count 

 0120 IRS Computed Return 6 IRS Use 

 Count 

 0130 Total State Only 6 N (000001-999999) 

 Return Count 

 0135 Total Accepted 6 IRS Use 

 State Only Returns 

 

Publication 1346 October 1, 2011 Part 2 Page 907 
 

 

 RECAP Recap Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0137 Filler 5 Blank 

 

 0140 Reserved for IRS 20 AN 

 Use Only 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 2 Page 908
 

 

 
TABLE OF CONTENTS 

 

 

HIGHLIGHTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii 

COMMENTS AND SUGGESTIONS . . . . . . . . . . . . . . . . . . . . . . . .iv 

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 

Section 1 General Information . . . . . . . . . . . . . . . . . . . 2 

 

Section 2 Acknowledgment Format . . . . . . . . . . . . . . . . . . 4 

 

 A. Ack Record Layout . . . . . . . . . . . . . . . . . 5 

 B. Ack Error Record . . . . . . . . . . . . . . . . . . 7 

 C. Ack Recap Record . . . . . . . . . . . . . . . . . . 8 

 

Section 3 Validation - Transmission and Forms (General) . . . . . . 10 

 .01 Transmission Rejection Conditions . . . . . . . . 10 

 .02 TRANS Record A (TRANS A) Rejection . . . . . . . 10 

 .03 Form Rejection – General Conditions . . . . . . . . 10 

 .04 Electronic Signature (PIN) Rejection Conditions . . 10 

Section 4 Validation - Specific Forms . . . . . . . . . . . . . . . 11 

 .01 Form 56 Specific Values . . . . . . . . . . . . . 11 

 .02 Form 2350 Specific Values . . . . . . . . . . . . 11 

 .03 Form 4868 Specific Values . . . . . . . . . . . . 11 

 .04 Form 9465 Specific Values . . . . . . . . . . . . 11 

 .05 Form Payment Specific Values . . .. . . . . . . . 11 

Section 5 Signature Authorization for ETD Specifications . . . . . 12 

 

 .01 Signature Authorization . . . . . . . . . . . . . 12 

 .02 Jurat/Disclosure Guidelines . . . . . . . . . . . 13 

 .03 Jurat/Disclosure Codes . . . . . . . . . . . . . 15 

 .04 Jurat/Language Text Selections . . . . . . . . . 17 

 .05 Jurat/Disclosure Text . . . . . . . . . . . . . . 20 

Section 6 ETD Record Layouts . . . . . . . . . . . . . . . . . . . 25 

 Transmitter Record A . . . . . . . . . . . . . . . . . 26 

 Transmitter Record B . . . . . . . . . . . . . . . . . 28 

 Tax Document Identification . . . . . . . . . . . . . 29 

 Form 56 . . . . . . . . . . . . . . . . . . . . . . . 30 

Publication 1346 October 1, 2011 Part 3 Page i 
TABLE OF CONTENTS (continued) 

Section 6 ETD Record Layouts (continued) 

 Form 2350 . . . . . . . . . . . . . . . . . . . . . . 38 

 Form 4868 . . . . . . . . . . . . . . . . . . . . . . 43 

 Form 9465 . . . . . . . . . . . . . . . . . . . . . . 46 

 Attached Form Identification . . . . . . . . . . . . 50 

 Form Payment Record . . . . . . . . . . . . . . . . 51 

 Authentication Record . . . . . . . . . . . . . . . . 52 

 Summary Record . . . . . . . . . . . . . . . . . . . 54 

 Recap Record . . . . . . . . . . . . . . . . . . . . 56 

ATTACHMENT 1 Error Reject Codes (ERC) Cross References . . . . . . . 58 

 

ATTACHMENT 2 Form Occurrence Number . . . . . . . . . . . . . . . . 71 

ATTACHMENT 3 Attachment Sequence Number . . . . . . . . . . . . . . 72 

Publication 1346 October 1, 2011 Part 3 Page ii 
HIGHLIGHTS

Changes made after the October 1, 2011 revision are denoted by a double vertical |

bar in the right margin (||). Deletions are denoted by one hyphen followed by a 

double vertical bar (-||). 

1. Major changes were made to the Record Layout for the 2011 Form 56, Notice | 

 Concerning Fiduciary Relationship. 

2. When using the Self-Select PIN signature method, taxpayers are able to use 

 their Prior Year PIN or Electronic Filing PIN for authentication. The Prior year|

 PIN DOES NOT increase the number of shared secrets that have to be submitted 

 to IRS. Taxpayers may use either their Original Prior Year Adjusted Gross 

 Income or Prior Year PIN or Electronic Filing PIN for authentication. Software |

 may be designed to allow an entry in all of th e fields. Taxpayers may choose es

 to include either the Original Prior Year AGI or Prior Year PIN or Electronic |

 Filing PIN; if either of these shared secrets match the return will continue 

 processing. 

NOTE: The Date of Birth shared secret requirement is NOT impacted by this 

change. 

Both On-line taxpayers as well as taxpayers who use an Authorized e-file 

Provider to file their tax returns are be eligible to use this option. 

Tax preparation software should be capable of providing the taxpayer with a 

copy of the PIN used in their current tax return so that it will be available 

for them to use as their shared secret the next year. As a suggestion, the PIN 

can be pre-printed on the signature line (SEQ 1321/1324) of the tax return to 

avoid additional paper generation. 

Note: If you are filing Forms 4868 and 2350 electronically and there is a 

balance due, please remember that the PAYMENTS MUST BE POSTMARKED NO 

LATER THAN 04/17/2012. | 

Publication 1346 October 1, 2011 Part 3 Page iii 
Comments and Suggestions

Please send any comments or suggestions regarding ETD filing to: 

 

Internal Revenue Service 

Donnie Paschall, SE:W:CAS:SP:ES:I |

NCFB C5-370 |

5000 Ellin Road 

Lanham, MD 20706 

email address: Donnie.Paschall@irs.gov |

 

 

Please send any comments or suggestions regarding Electronic Funds 

Withdrawals for Forms 4868 and 2350 to: 

 

Internal Revenue Service 

 Diane Bonciolini, SE:W:CAS:SP:ATP:EP 

 NCFB C5-148 

 5000 Ellin Road 

 Lanham, MD 20706 

 email address: Diane.Bonciolini@irs.gov 

Publication 1346 October 1, 2011 Part 3 Page iv 

 
INTRODUCTION - ELECTRONIC TRANSMITTED DOCUMENTS

The Electronic Transmitted Documents System (ETD) has been created to process 

electronically filed documents that are not attached to a 1040 tax return and 

are filed separately from the tax return (i.e., stand-alone documents). To the 

extent possible, the ETD system functions the same as the Electronic Filing 

system (ELF). For example, the same data communications subsystem is used to receive 

transmissions and to send acknowledgments. 

 Documents accepted by the ETD system: 

 Form 56 

Form 2350 

Form 4868 

Form 9465 

 Form Payment 

Other differences: 

 o The record layouts for the Forms 56 and 2350 have been modified: 

 See Part 3, Sections 2 and 6 for more information. 

 o To the extent possible, the Transmission and Error Reject Codes 

 have been transferred to the ETD system. However, some 

 differences do exist, especially in the codes for the specific tax 

 documents. See Part 3, Sections 3, 4, and ATTACHMENT 1 for 

 more information. 

Publication 1346 October 1, 2010 Part 3 Page 1 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 1 - GENERAL INFORMATION

.01 Data Communications Subsystem 

 The ETD system uses the same Data Communications Subsystem as the ELF 

System. For information about the DCS, refer to Part 1, Section 1. 

.02 File Format - General Description 

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

transmitted. More information on file format can be found in 

Part 1, Section 2. 

.03 File Format - Fixed and Variable Length Option 

 

 There are two options for transmitting logical tax document records 

 (excluding "TRANA", "TRANB", "SUM" and "RECAP" records): fixed and 

variable. See Part 1, Section 2 for more information. 

.04 Types of Records 

 There are five types of records associated with the ETD system; 

the two Transmitter Records, the Document Record, the Summary Record 

and the Recap Record. Each file must contain all five. 

 Transmitter Records

 The first two records on each file must be the Transmitter Records 

 (TRANA and TRANB), which will contain data entered by the Transmitter 

 (the firm transmitting directly to the IRS). The format of the TRANA 

 and TRANB records for the ETD system are found in Part 3, Section 6. 

 Document Record

 The next record will be the Document Record. If a tax document 

 consists of more than one page, then each page of a document 

 will have a new document record with the page number incremented. 

 Currently, no form accepted by ETD has more than one page. 

 Attached Form Payment 

One Form Payment Record and one Authentication Record can be filed with Forms 

4868 and 2350. 

 

 Summary Record 

 

The final record for each tax document is the SUMMARY Record. This record will 

contain electronic filer identification data. See Page 53, Part 3 for more 

information. 

Publication 1346 October 1, 2011 Part 3 Page 2 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 1 - GENERAL INFORMATION (continued) 

.04 Types of Records (continued) 

 RECAP Record

 The final record in each transmitted file is the RECAP Record. See 

 Part 3 Section 6 for more information. 

.05 Types of Characters 

 The same chart of characters that are allowed for ELF will be allowed by 

 ETD. Refer to Part 1, Section 5 for more information. 

Publication 1346 October 1, 2011 Part 3 Page 3 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 2 - ACKNOWLEDGMENT FORMAT

Every transmission will be acknowledged by the return of an Acknowledgment File 

to the transmitter. The acknowledgment file for the ETD system will be comprised of: 

the original transmitter records (TRANA and TRANB), an ACK Record Set for each 

recognizable tax document received and the Recap Acknowledgment Record. 

The last record includes counts for accepted and rejected documents. 

If the entire transmission is rejected, the Acknowledgment File will contain one ACK 

Key record with a "T" in the Acceptance Code Field and separate ACK Error Records 

containing each transmission reject error code associated with the transmission. 

The acknowledgment of an individual document will be an ACK Record Set. This set 

will always have one ACK Key Record and up to 96 ACK Error records associated with 

it. The ACK Key Record will contain all of the identifying information for the 

document it represents, plus a field to indicate how many, if any, ACK Error Records 

follow. Each ACK Error Record will contain data defining the document, page, 

occurrence and the field sequence number in error and the error code defining the 

specific error encountered. 

If an ACK Key Record contains an "A" in the Acceptance Code Field, the document has 

been accepted as a filed tax document and will be processed in the same manner as a 

document originally submitted on paper. This does not imply that the document will 

pass all IRS Service Center validity checks or post to the IRS Master File without 

delays, nor does it imply that any ACH Electronic Funds Withdrawal (direct debit) 

request submitted with the return will be successfully debited from the account 

indicated in the form payment record. Financial institutions reject direct debit 

requests for various reasons, such as insufficient funds, no match on the Bank 

Account Number or Routing Transit Number, etc. 

If an ACK Key Record contains an "R" in the Acceptance Code Field, the document has 

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

errors in a key field. It must be corrected and resubmitted to the IRS to be 

considered as a filed document. 

If an ACK KEY record contains a "D" in the Acceptance Code Field, the document has 

been identified as a duplicate, i.e., a document has been previously transmitted and 

accepted for that Social Security Number. This acceptance code will be used for 

duplicate Forms 2350 and 4868 only. 

The reject codes and references to validation criteria that cause the codes to be 

assigned are listed in Part 3, Attachment 1. There are differences between the 

reject codes in the ETD system and the codes in the ELF system. 

Minor differences in record layouts exist (see the Acknowledgment Records on the 

following page and the TRANA Record Layout in Part 3, Section 6). 

Publication 1346 October 1, 2011 Part 3 Page 4 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 2 - ACKNOWLEDGMENT FORMAT (continued) 

ACKNOWLEDGMENT RECORD LAYOUT 

(A) ACK Key Record

Field 

No. Identification Length Description 

----- -------------- ------ ------------ 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 " " 

0000 Record Id 6 Value "ACKbbb" 

0005 Reserved 1 

0015 Reserved 1 

0020 Primary SSN 9 Numeric 

0030 Electronic Transmitter 16 Numeric 

 Information ETIN (5), 

 Transmitter's Use Code (2), 

 Julian Day (3), 

 Trans Sequence Number (2) 

 Sequence Num for Form (4) 

0040 Reserved 12 

0050 Acceptance Code 1 "A" = Accepted 

 "R" = Rejected 

 "T" = Transmission 

 Rejected 

 "D" = Duplicate 

0060 Reserved 3 blank 

0065 PIN Presence Indicator 1 9 = No PIN present 

 1 = Practitioner PIN 

 2 = Self Select PIN by 

 Practitioner Used 

 3 = Self-Select PIN 

 On-Line Used 

 Blank = Rejected PIN 

 

0070 Reserved 1 blank 

0080 Date Accepted 8 YYYYMMDD 

Publication 1346 October 1, 2011 Part 3 Page 5 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

 

SECTION 2 - ACKNOWLEDGMENT FORMAT (continued) 

ACKNOWLEDGMENT RECORD LAYOUT 

(A) ACK Key Record

Field 

No. Identification Length Description 

----- -------------- ------ ------------ 

0090 DCN of Document 14 Numeric 

0100 Number of Error Records 2 Numeric, 00-96 

0110 Attachment Sequence Number 2 (See Attachment 3) 

0111 Reserved 11 blank 

0115 Payment Acknowledgement 15 “PYMNT RQST RECD” or blank 

 Literals 

0117 Date of Birth Validity Code 1 “0” = DOB Validation 

 Not Required 

 “1” = All DOB(s) Valid 

 “2” = Primary DOB Mismatch 

 “3” = Spouse DOB Mismatch 

 “4” = Both DOB(s) Mismatch 

0118 Filler 2 blank 

0119 Reserved 2 blank 

 

0120 Reserve 1 blank 

0130 Reserve 2 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 6 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 2 - ACKNOWLEDGMENT FORMAT - RECORD LAYOUT (continued)

(B) ACK Error Record

Field 

No. Identification Length Description 

----- -------------- ------ ------------ 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 "** **" 

0000 Record Id 6 Value "ACKRbb" 

0010 Primary SSN 9 Numeric (Must match ACK 

 Key Record) 

0020 Reserved 7 blank 

0030 Error Record Sequence Number 2 Numeric (01-96) 

0040 Error Form Record ID 6 Alphanumeric 

 

0050 Error Form Record Type 6 Alphanumeric 

 

0060 Error Form Page Number 5 Numeric (01) 

 

0070 Error Form Occurrence 7 Numeric (0000001-0000050) 

0080 Error Field Sequence Number 4 Numeric 

0090 Error Reject Code 4 Numeric (nnnn) 

 (see Attachment 1) 

0100 Filler 55 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 7 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 2 - ACKNOWLEDGMENT FORMAT - RECORD LAYOUT (continued) 

(C) ACK Recap Record

Field Form 

No. Identification Ref. Length Field Description 

----- -------------- ----- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value "****" 

0000 Record ID 6 Value "RECAPb" 

0010 Reserve 8 blank 

 

0020 Reserve 6 N 

0030 Total ETD Document Count 6 N 

 

0040 Electronic Transmitter 7 N 

 Identification Number and 

 Transmitter's Use Code 

 

0050 Julian Day of Transmission 3 N (DDD) 

 

0060 Transmission Sequence 2 N 

 Number for Julian Day in (0050) 

 

0070 Total ETD Documents Accepted 6 IRS Use Only 

0080 Reserve 6 IRS Use Only 

 

0090 Total ETD Documents Rejected 6 IRS Use Only 

 

0100 Reserve 6 IRS Use Only 

0110 Reserve 6 IRS Use Only 

 

0120 IRS Computed ETD Document Count 6 IRS Use Only 

0130 Reserved 6 Blank 

Publication 1346 October 1, 2011 Part 3 Page 8 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 2 - ACKNOWLEDGMENT FORMAT - RECORD LAYOUT (continued) 

 

(C) ACK Recap Record

Field Form 

No. Identification Ref. Length Field Description 

----- -------------- ----- ------ ----------------- 

0135 Reserved 6 Blank 

0137 Filler 5 Blank 

0140 Acknowledgment File GTX 20 AN 

 

Record Terminus Character 1 Value "#" 

 

 RECAP record. Field 0120 is computed by IRS. 

 ETD Document Counts are for Forms 56, 2350, 4868 and 9465. 

 The Payment Form is considered an attachment as described in 

 Part 3, Section 6, Attached Form Identification. 

Publication 1346 October 1, 2011 Part 3 Page 9 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 3 – VALIDATION - TRANSMISSION AND FORMS (GENERAL)

This section is organized and consolidated in the following manner: 

Transmission Rejection Criteria then General Rejection Criteria. 

For detailed descriptions of Error Reject Codes, see Attachment 1 (of Part 3) 

.01 TRANSMISSION REJECTION CONDITIONS 

 ERC 0823 and 0840 

 

.02 TRANS RECORD A REJECTION CONDITIONS 

 ERC 0806, 0822, 0824, and 0825 

.03 FORM REJECTION - GENERAL CONDITIONS 

 ERC 0001, 0003, 0004, 0006, 0007, 0010, 0014, 0016, 0020, | 

 0022, 0023, 0022, 0027, 0028, 0030, 0031, 0032, 0033, 0034, | 

 0035, 0044, 0045, 0060, 0061, 0062, 0064, 0071, 0304, 0306, | 

 0312, 0315, 0316, 0318, 0326, 0395, 0396, 0397, 0490, 0491, 

 0603, 0604, and 0999 | 

.04 ELECTRONIC SIGNATURE (PIN) REJECTION CONDITIONS 

 ERC 0304, 0668, 0669, 0670, 0671, 0674, 0675, 0677, 0678, 

 0679, 0680, 0681, 0682, 0697, 0698, and 0699 

Publication 1346 October 1, 2011 Part 3 Page 10 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 4 – VALIDATION – SPECIFIC FORMS

.01 FORM 56 REJECTION CONDITIONS 

 ERC 0318, 0323, 0324, 0328, 0603 | 

.02 FORM 2350 REJECTION CONDITIONS 

 ERC 0305, 0307, 0311, 0321, 0322, 0327, 0603, 0604, 0900 | 

.03 FORM 4868 REJECTION CONDITIONS 

 ERC 0310, 0311, 0396, 0603, 0604, 0900 | 

.04 FORM 9465 REJECTION CONDITIONS 

 ERC 0167, 0168, 0172, 0318, 0396, 0397, 0603, 0604 | 

.05 FORM PAYMENT REJECTION CONDITIONS 

 ERC 0030, 0304, 0313, 0318, 0320, 0395, 0396, 0397, 0603, 0604 | 

Publication 1346 October 1, 2011 Part 3 Page 11 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.01 IRS e-file Signature Authorization on Application for

 Form 4868 and Form 2350 (Form 8878)

1. Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350, 

can be used to authorize an Electronic Return Originator to enter the taxpayer’s 

self-select personal identification number (PIN) as the taxpayer’s signature on 

electronically filed Forms 4868 and 2350. Form 8878 is provided as a convenience 

when the taxpayer is unavailable or unable to return to the office, or it is 

inconvenient for the taxpayer to personally sign the electronically prepared 

income tax return or document. 

2. If the taxpayer agrees, it is acceptable for an ERO and/or software program 

to generate or assign the taxpayer PIN. The taxpayer consents to the ERO’s 

choice by completing and signing an IRS e-file signature authorization 

containing the intended taxpayer PIN. The taxpayer PIN can be systemically 

generated or manually assigned into the electronic format and/or the 

signature authorization form. However, the ERO must receive the signature 

authorization signed by taxpayer(s) before they transmit the return or 

release it for transmission to the IRS. This guideline refers to returns 

filed using the Self-Select or Practitioner PIN method. 

3. The practitioner will provide Form 8878 to the taxpayer along with a copy of the 

completed extension application personally or by U.S. mail, private delivery 

service, e-mail, or an Internet web site. Upon review of their extension 

application, the taxpayer(s) completes Part 2 of Form 8878 with their PIN (If 

the Practitioner Pin Method is not used.), signature and date. The taxpayer 

must return the form to the ERO either personally, by U.S. mail, private 

delivery service, or FAX transmission. The ERO must retain the completed Form 

8878 as instructed 

on the form. 

4. Electronic Funds Withdrawals accompanying Form 4868 can be signed using 

the Practitioner PIN Method. Jurat/Disclosure Version “I” should be used 

for this purpose. The taxpayer is required to complete a Form 8878 and 

check the appropriate box in Part 2 of Form 8878 to indicate if they will enter 

their own PIN or authorize the ERO to do so on their behalf. Part 3 

of Form 8878 must always be completed by the ERO. Note that a signature is only 

required to authorize the withdrawal. There is no signature requirement for the 

Form 4868 itself. 

5. Tax Year 2011 Form 8878 and instructions will be available on the IRS web | 

site, The Digital Daily, at www.irs.gov (Click on “Forms and Pubs”, then 

“Forms and Instructions.”) 

6. The Tax Year 2011 form will be posted on the web site as soon as possible; |

however, it may not be available at the time this document is published. 

 

 An Exhibit of Form 8878 will be included in Publication 1345A, Filing 

 Season Supplement for Authorized e-file Providers. 

 

Publication 1346 October 1, 2011 Part 3 Page 12 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.02 Jurat/Disclosure Guidelines

 

1. Form 8878 includes the Electronic Funds Withdrawal (EFW) consent language 

in Part 2 of the form. Many software products are designed to include 

Form 8878 (e.g., as required for Practitioner PIN method returns or documents). 

If Form 8878 (Rev 2006) is not used for an EFW document you 

must still provide EFW consent language to the taxpayer as shown Section 5.04, 

Electronic Funds Withdrawal Selections. When Form 8878 is used, the Electronic 

Funds Withdrawal statement is provided to the taxpayer in Part 2 of the form. A 

separate EFW statement does not have to be provided to the taxpayer. The jurats 

E, F, and G, displayed in this document still include 

a copy of the EFW statements, but they do not have to be provided separately 

when Form 8878 is used. 

2. This section provides guidelines for the jurat/disclosure language that is to be 

included in software packages for stand-alone documents processed through the 

Electronic Transmitted Document (ETD) System. 

3. In all instances, the appropriate jurat/disclosure text must be provided to 

taxpayers prior to the presentation of fields used to enter signature(s) (i.e., 

PIN) and related authentication information (i.e., Date of Birth and Adjusted 

Gross Income). 

4. It is imperative that all taxpayers who use the Electronic Funds Withdrawal 

(EFW) feature are provided with the appropriate Electronic Funds Withdrawal 

statement for their review. Only the approved EFW text displayed in this 

publication is to be used. The approved EFW text (selection “D2” or “D3” 

for ETD documents) is displayed on the jurat exhibits, but is not required when 

EFW does not apply. 

5. On-line software products shall provide the capability for taxpayers to view the 

jurat/disclosure statements on the input screen. 

6. For authentication purposes, some jurat versions include entry fields for 

taxpayer and spouse Prior Year Adjusted Gross Income (AGI) or Prior Year 

 PIN/Electronic Filing PIN. To minimize errors, it is suggested that software 

 packages inform users that the AGI amount for each taxpayer must be the total 

 AGI figure from the taxpayer’s originally filed prior year income tax return 

 and not an amount from an amended return or a math error correction. In most 

 cases, both taxpayers filing a joint return will enter the same AGI amount. 

7. If a taxpayer filed jointly with a different spouse in the previous year, they 

are to use the total AGI amount from the return filed with the ex-spouse. In 

this case the AGI amounts for each taxpayer may differ. 

 If a Tax Year 2010 tax return was not received and processed at IRS by | 

 December 08, 2011 enter “0” (zero) as the prior year AGI amount. In | 

 the event the return is rejected due to a mismatch of AGI, the return 

 can be resubmitted using the actual AGI amount. 

Publication 1346 October 1, 2011 Part 3 Page 13 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.02 Jurat/Disclosure Guidelines

 

8. Software products should allow the capability for taxpayers to enter both 

 the Prior Year AGI or Prior Year PIN or Electronic Filing PIN. If either of | 

 these shared secrets match, the return will continue processing. 

10. Software products intended for use by tax professionals may also provide 

the functionality to print a graphic equivalent of the jurat/disclosure 

statements for taxpayers to sign as an alternative to a screen display. 

A graphic equivalent may be appropriate when the taxpayer will not be 

present to review the completed return or document in the presence of the ERO, 

and has elected to authorize the ERO to enter the taxpayer(s) Self Select 

PIN(s). 

11. The jurat/disclosure text selections and samples of the jurat/disclosure 

 text for Codes “E” – “I” are included in Part 3 of this document. Use the 

 guidelines below, and notes included with each text selection to determine 

 appropriate jurat entry field format. 

Jurat Entry Field Format Guidelines 

Field Length Characters Format/Notes 

Dates – (i.e.,

signature 

dates, Date of 

Birth) 

Eight All numeric MMDDYYYY (must convert 

to YYYYMMDD for record 

layouts) 

Taxpayer’s PIN Five All numeric Cannot be all zeroes 

ERO or Paid 

Preparer PIN 

Eleven All numeric First six positions = 

Electronic Filing 

Identification Number 

(EFIN); last five 

positions = self 

selected numerics 

Money Fields Twelve maximum All numeric Dollars ONLY, zero fill 

if no prior year AGI 

12. The following table includes the valid Jurat Disclosure Codes for 

 electronically filed Tax Year 2011 documents processed through the | 

 Electronic Transmitted Documents (ETD) System. The codes (e.g., C2,D2,T1) 

 in the “Required Text” column identify the possible selections for each 

 jurat/disclosure version. 

Publication 1346 October 1, 2011 Part 3 Page 14 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.03 Jurat/Disclosure Codes

 Tax Year 2011 Jurat Disclosure Codes |

For Electronic Transmitted Documents (ETD) 

(Forms 4868, 9465, 2350, and 56) 

 Code Title/Conditions Required 

Text 

Form 4868, Application for Automatic Extension of Time To File U.S. 

Individual Income Tax Return 

• Without electronic funds withdrawal (EFW) C2 

• With electronic funds withdrawal 

Note that the Consent to Disclosure language must always 

be presented to the taxpayers filing Form 4868, even when 

there is no Electronic Funds Withdrawal (EFW). In this 

situation the EFW paragraph (D2) and the taxpayer 

signature and authentication (T1) entries do not apply. 

C2,D2,T1 

E 

Prepared by: Taxpayer or Preparer/ERO 

Transmitted by: Transmitter or Preparer/ERO 

Signatures: 

• No taxpayer signature or PIN without EFW 

• Taxpayer Self-Select PIN required with EFW 

Form 9465, Installment Agreement Request 

• Without electronic funds withdrawal (EFW) C2,T1 

• With electronic funds withdrawal C2,D3,T1 

F 

Prepared by: taxpayer or Preparer/ERO 

Transmitted by: Transmitter or Preparer/ERO 

Signatures: 

• Taxpayer signature(s) or PIN required on all Forms 9465. 

Form 2350, Application for Extension of Time To File 

• Signed by taxpayer without electronic funds 

withdrawal (EFW) 

P3,C2,T1 

• Signed by taxpayer with electronic funds withdrawal 

(EFW) (Form 2350 only) 

P3,C2,D2,T1

• Signed by Preparer Other Than Taxpayer without 

electronic funds withdrawal (EFW) 

P3,C2,T4 

• Signed by Preparer Other Than Taxpayer with 

electronic funds withdrawal (EFW Form 2350 only) P3,C2,D2,T1

G 

Prepared by: Taxpayer or Preparer/ERO 

Transmitted by: Transmitter or Preparer/ERO 

Signatures: 

• Taxpayer Self-Select PIN 

• Preparer Other Than Taxpayer, up to 35 character 

name entry. 

Publication 1346 October 1, 2011 Part 3 Page 15 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.03 Jurat/Disclosure Codes (continued) 

Form 56, Notice concerning Fiduciary Relationship 

• Signed by Fiduciary C2,T7 H 

Prepared by: Fiduciary or Preparer/ERO 

Transmitted by: Transmitter or Preparer/ERO 

Signatures: Fiduciary, up to 35 character name entry 

 

Form 4868, Application for Automatic Extension of Time to 

File U.S. Individual Income Tax Return 

(Using Practitioner PIN Method) 

 

• Requires taxpayer PIN for Electronic Funds Withdrawal 

Authorization 

• Requires ERO EFIN/PIN in Authentication Record 

• Form 8878 must be prepared. 

I 

Prepared by: Taxpayer or Preparer/ERO 

Transmitted by: Transmitter or Preparer/ERO 

Signatures: 

• Taxpayer PIN for Electronic Funds Withdrawal 

C2, T9 

 

Publication 1346 October 1, 2011 Part 3 Page 16 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.04 Jurat/Language Text Selections 

This section identifies the various Perjury, Consent to Disclosure, and 

Electronic Funds Withdrawal (EFW) text selections (components) used to 

develop jurat language statements for electronic filing tax preparation 

software. The Consent to Disclosure statement must be included in all ETD 

Jurats. When Jurat “E” is used for Form 4868 filers when there is no 

Electronic Funds Withdrawal (EFW), only the Consent to Disclosure text is 

displayed. The software shall provide the capability to incorporate these 

statements into the appropriate jurat text for presentation to taxpayer(s) for 

their review. Use the table above and the displays in this section to 

determine the appropriate components or building blocks to develop jurat 

statements for documents processed through the Electronic Transmitted Documents 

(ETD) system. 

Perjury Statement 

Selection P3 (ETD only)

Perjury Statement – use this selection when electronically filing Form 2350 

Perjury Statement 

Under penalties of perjury, I declare that, 1) I have examined this form, including 

any accompanying statements and schedules and, to the best of my knowledge and 

belief, it is true, correct, and complete; and if prepared by someone other than the 

taxpayer, 2) I am authorized to prepare this form. 

Consent to Disclosure

Selection C2 (ETD only) 

Consent to Disclosure – use this selection for forms and documents other than 

Form 1040 series returns (i.e., Forms 4868, 2350, 9465 and 56) 

 

Consent to Disclosure 

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send this form to IRS and to receive the following 

information from IRS: 

(a) Acknowledgment of receipt or reason for rejection of transmission, and (b) if 

delayed, reason for any delay in processing the form. 

Electronic Funds Withdrawal Selections

Note: Form 8878 includes the Electronic Funds Withdrawal (EFW) consent language 

in Part 2 of the form. Many software products are designed to include Form 8878 

(e.g., as required for Practitioner PIN method returns or documents). If Form 8878 

is not used for an EFW document you must still provide EFW consent language to the 

taxpayer as shown in the exhibits below. The EFW statement in Part 2 of Form 8878 

does not apply to Form 9465 filers. 

Publication 1346 October 1, 2011 Part 3 Page 17

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.04 Jurat/Language Text Selection

Electronic Funds Withdrawal Selections (continued) 

Selection D2 (ETD only) 

Electronic Funds Withdrawal Consent for Forms 4868 and 2350 (Include statement 

only with Electronic Funds Withdrawal) 

Electronic Funds Withdrawal Consent 

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH 

electronic funds withdrawal (direct debit) entry to the financial institution account 

indicated in the tax preparation software for payment of my Federal taxes owed, and 

the financial institution to debit the entry to this account. This authorization is 

to remain in full force and effect until I notify the U.S. Treasury Financial Agent 

to terminate the authorization. To revoke a payment, I must contact the U.S. Treasury 

Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment 

(settlement) date. I also authorize the financial institutions involved in the 

processing of the electronic payment of taxes to receive confidential information 

necessary to answer inquiries and resolve issues related to the payment. 

Selection D3 (ETD only)

Electronic Funds Withdrawal (EFW) Consent for Forms 9465 (Include statement only 

with Electronic Funds Withdrawal EFW statement in Form 8878 does not apply) 

Electronic Funds Withdrawal Consent 

I authorize the U.S. Treasury and its designated Financial Agent to initiate a 

monthly ACH electronic funds withdrawal entry to the financial institution account 

indicated for payments of my federal taxes owed, and the financial institution to

debit the entry to this account. This authorization is to remain in full force and 

effect until I notify the U.S. Treasury Financial Agent to terminate the 

authorization. To revoke payment, I must contact the U.S. Treasury Financial Agent at

1-800-829-1040 no later than 10 business days prior to the payment (settlement) date.

I also authorize the financial institutions involved in the processing of the 

electronic payments of taxes to receive confidential information necessary to answer 

inquiries and resolve issues related to the payments. 

Taxpayer Signature Selections

Selection T1 

Use this signature selection when filing one of the following: 

• Form 4868 with an Electronic Funds Withdrawal (EFW) • All Forms 2350 and 9465 

I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

applicable, by entering my Self Select PIN below. 

-------------------------------------------------------------------------------- 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ * 

Taxpayer’s Prior Year PIN - - - - - * |

Electronic Filing PIN_ _ _ _ _ * |

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN/Electronic Filing PIN _ _ _ _ _ * 

*NOTE: Taxpayers may use either the Prior year AGI or Prior year PIN or Electronic |

 Filing PIN for authentication. If all three are included in the record only one |

 has to match IRS records. 

Publication 1346 October 1, 2011 Part 3 Page 18 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.04 Jurat/Language Text Selections

Taxpayer Signature Selections (continued) 

 Selection T3 (ETD only) - Reserved

Selection T4 (ETD only) 

Use this signature selection when filing a Form 2350 signed by a 

Preparer Other Than the Taxpayer

I am signing this Form by entering my name and date below. 

------------------------------------------------------------------------

______________________________________________ _ _ _ _ _ _ _ _ 

Name of Preparer Other Than Taxpayer (35 character limit) Date 

 

Selection T5 (ETD only)

Reserved – not available for Tax Year 2011 | 

Selection T7 (ETD only)

(Use this signature selection for Form 56 fiduciary certification and signature).

Fiduciary Certification and Signature 

I certify that I have the authority to execute this notice concerning fiduciary 

relationship on behalf of the taxpayer identified on this form. I agree to retain a 

copy of any evidence required authorizing me to serve in this fiduciary capacity and 

to provide such evidence upon request. 

I am signing this notice by entering my name and date below. 

------------------------------------------------------------------------ 

_______________________________________ ____________________ _ _ _ _ _ _ _ _ 

(Name of Fiduciary) (35 character limit) Title, if applicable Date 

 (20 character limit) 

Selection T9 (ETD only)

(Use this signature selection for Electronic Funds Withdrawal for Form 4868 filed 

using the Practitioner PIN method). 

I am signing this Electronic Funds Withdrawal Consent by entering my PIN below. 

Taxpayer’s PIN: _ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Spouse’s PIN: _ _ _ _ _ 

Publication 1346 October 1, 2011 Part 3 Page 19 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E - I

 

 Tax Year 2011 Jurat/Disclosure – Code E Text | 

Form 4868 

(with or without Electronic Funds Withdrawal) 

Consent to Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send this form to IRS and to receive the following 

information from IRS: (a) acknowledgment of receipt or reason for rejection of 

transmission, and (b) if delayed, reason for any delay in processing the form. 

If Electronic Funds Withdrawal applies, and Form 8878 is not used, also include the 

following Electronic Funds Withdrawal Consent and Signature: 

Electronic Funds Withdrawal Consent 

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH 

electronic funds withdrawal (direct debit) entry to the financial institution account 

indicated in the tax preparation software for payment of my Federal taxes owed, and 

the financial institution to debit the entry to this account. This authorization is 

to remain in full force and effect until I notify the U.S. Treasury Financial Agent 

to terminate the authorization. To revoke a payment, I must contact the U.S. Treasury 

Financial Agent at 1-888-353-4537 no later than 2 business days prior to the 

payment (settlement) date. I also authorize the financial institutions involved in 

the processing of the electronic payment of taxes to receive confidential information 

necessary to answer inquiries and resolve issues related to the payment. 

I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

applicable, by entering my Self Select PIN below. 

-------------------------------------------------------------------------------- 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income _ _ _ _ _ _ _ _ * 

Taxpayer’s Prior Year PIN _ _ _ _ _ * |

Electronic Filing PIN _ _ _ _ _ * |

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN/Electronic Filing PIN _ _ _ _ _ * 

*NOTE: Taxpayers may use either the Prior year AGI or Prior year PIN or Electronic 

 Filing PIN for authentication. If all three are included in the record only one | 

 has to match IRS records. 

Note: (See instructions in Subsection .03 and .04 regarding Jurat E when there is no 

Electronic Funds Withdrawal (EFW)). 

Publication 1346 October 1, 2011 Part 3 Page 20 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD 

SPECIFICATIONS 

.05 e-file Jurat/Disclosure Text – Codes E – I

__________________________________________________________________________________ 

 Tax Year 2011 Jurat/Disclosure – Code F Text | 

Form 9465 

(with or without Electronic Funds Withdrawal) 

Consent to Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send this form to IRS and to receive the following 

information from IRS: (a) acknowledgment of receipt or reason for rejection of 

transmission, and (b) if delayed, reason for any delay in processing the form. 

If Electronic Funds Withdrawal applies, also include the following Electronic Funds 

Withdrawal Consent and Signature: 

Electronic Funds Withdrawal Consent 

I authorize the U.S. Treasury and its designated Financial Agent to initiate a 

monthly ACH electronic funds withdrawal entry to the financial institution account 

indicated for payments of my Federal taxes owed, and the financial institution to 

debit the entry to this account. This authorization is to remain in full force and 

effect until I notify the U.S. Treasury Financial Agent to terminate the 

authorization. To revoke a payment, I must contact the U.S. Treasury Financial 

Agent at 1-800-829-1040 no later than 10 business days prior to payment (settlement) 

date. I also authorize the financial institutions involved in the processing of the 

electronic payment of taxes to receive confidential information necessary to answer 

inquiries and resolve issues related to the payments. 

 

The following section must be included on all Forms 9465. 

I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

applicable, by entering my Self Select PIN below. 

-------------------------------------------------------------------------------- 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ * 

Taxpayer’s Prior Year PIN _ _ _ _ _ * |

Electronic Filing PIN _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN/Electronic Filing PIN _ _ _ _ _ * 

*NOTE: Taxpayers may use either the Prior year AGI or Prior year PIN or Electronic |

 Filing PIN for authentication. If all three are included in the record only one |

 has to match IRS records. 

Note: Form 8878 Electronic Funds Withdrawal statement does not apply to 

Form 9465. Consent statement shown above must be included. 

Publication 1346 October 1, 2011 Part 3 Page 21 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E – I

__________________________________________________________________________________ Tax Year 2011 Jurat/Disclosure – Code G Text |

Form 2350 

(with or without Electronic Funds Withdrawal)

Perjury Statement

Under penalties of perjury, I declare that, 1) I have examined this return/form, including any 

accompanying statements and schedules and, to the best of my knowledge and belief, it is true, 

correct, and complete; and if prepared by someone other than the taxpayer, 2) I am authorized 

to prepare this form. 

Consent to Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic Return 

Originator (ERO) to send this form to IRS and to receive the following information from IRS: 

(a) acknowledgment of receipt or reason for rejection of transmission, and (b) if delayed, 

reason for any delay in processing the form. 

If application without Electronic Funds Withdrawal signed by Preparer Other Than 

taxpayer, include the following text: I am signing this Form by entering my name and 

date below. 

 Date: ______________________ 

Name of Preparer Other Than Taxpayer (35 character limit) 

------------------------------------

Electronic Funds Withdrawal Consent (include statement only if Electronic Funds 

Withdrawal payment, Form 2350, only) and Form 8878 is not used. 

---------------------------------------------- 

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH 

electronic funds withdrawal (direct debit) entry to the financial institution account 

indicated in the tax preparation software for payment of my Federal taxes owed, and 

the financial institution to debit the entry to this account. This authorization is 

to remain in full force and effect until I notify the U.S. Treasury Financial Agent 

to terminate the authorization. To revoke a payment, I must contact the U.S. Treasury 

Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment 

(settlement) date. I also authorize the financial institutions involved in the 

processing of the electronic payment of taxes to receive confidential information 

necessary to answer inquiries and resolve issues related to the payment. 

---------------------------------------------------------------------------------- 

If application signed by taxpayer(s), include the following text: I am signing this 

Tax Return/Form and Electronic Funds Withdrawal Consent, if applicable, by entering 

my Self Select PIN below. 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ * 

Taxpayer’s Prior Year PIN _ _ _ _ _ * |

Electronic Filing PIN _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN/Electronic Filing PIN _ _ _ _ _ * 

---------------------------------------------------------------------------------- 

*NOTE: Taxpayers may use either the prior year AGI or prior year PIN or Electronic |

 Filing PIN for authentication. If all three are included in the record only one |

 has to match IRS records. 

Publication 1346 October 1, 2011 Part 3 Page 22 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E - I

 Tax Year 2011 Jurat/Disclosure – Code H Text | 

Form 56 Notice Concerning Fiduciary Relationship 

Consent to Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send this form to IRS and to receive the following 

information from IRS: (a) acknowledgment of receipt or reason for rejection of 

transmission, and (b) if delayed, reason for any delay in processing the form. 

Fiduciary Certification and Signature

I certify that I have the authority to execute this notice concerning fiduciary 

relationship on behalf of the taxpayer identified on this form. I agree to retain a 

copy of any evidence required authorizing me to serve in this fiduciary capacity and 

to provide such evidence upon request. 

I am signing this notice by entering my name and date below. 

-------------------------------------------------------------------------------- 

_______________________________________ _____________________ _ _ _ _ _ _ _ 

(Name of Fiduciary) (35 character limit) Title, if applicable Date 

 (20 character limit) 

 

Publication 1346 October 1, 2011 Part 3 Page 23 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E – I

 

 

 Tax Year 2011 Jurat/Disclosure – Code I Text | 

 Form 4868 using Practitioner PIN method 

(with Electronic Funds Withdrawal) 

Form 8878 is required 

Consent to Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send this form to IRS and to receive the following 

information from IRS: (a) acknowledgment of receipt or reason for rejection of 

transmission, and (b) if delayed, reason for any delay in processing the form. 

Electronic Funds Withdrawal Consent 

I am signing this Electronic Funds Withdrawal Consent by entering my PIN below. 

----------------------------------------------------------------------------- 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Spouse’s PIN:_ _ _ _ _ 

____________________________________________________________________________ 

Note: Form 8878 must be completed for all Form 4868 filers using the Practitioner 

PIN method. 

Publication 1346 October 1, 2011 Part 3 Page 24 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

Field Description Abbreviations

The following are abbreviations found in the Field Descriptions and 

their meanings to help describe the type of field: 

 A - Alpha 

 AN - Alphanumeric 

 DT - Date 

 YYYYMMDD - length = 8 

 YYYYMM - length = 6 

 N - Numeric 

 R - Ratio/Percentage 

 (Exceptions in File Specifications, Part 1, Section 5) 

Repeated Field Description Values

Literal values described in recurring fields will only be specified in the first 

occurrence. All subsequent occurrences will read as: “See 1st Occ.” 

Publication 1346 October 1, 2011 Part 3 Page 25 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

ETD TRANSMITTER RECORDS

The first two records on each file must be the TRANS records, which will 

contain the following (for this purpose, Transmitter is the firm transmitting 

directly to the IRS): 

TRANS Record "A"

Field # Identification Length Description

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 "****" 

0000 Record ID 6 Value "TRANAb" 

0010 Employer Identification 9 N 

 Number of Transmitter (EIN) 

 

0020 Transmitter Name 35 AN 

0030 Type Transmitter 16 Value = 

 "Preparer's Agent" 

 or "Preparer" 

 

0040 Processing Site 1 “C" = Andover 

 "E" = Austin 

 "F” = Kansas City 

 "G" = Philadelphia 

 “H” = Fresno 

0050 Transmission Date 8 YYYYMMDD 

0060 Electronic Transmitter 7 N (ETIN plus 

 Identification Number Transmitter’s Use 

 Code) 

0070 Julian Day 3 N (DDD) 

0080 Transmission Sequence 2 N 

 for Julian Date in (0070) 

0090 Acknowledgment 1 "A" = ASCII 

 Transmission Format 

Publication 1346 October 1, 2011 Part 3 Page 26 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

 

TRANS Record "A" (continued) 

Field # Identification Length Description

0100 Record Type 1 "F" = fixed, 

 "V" = variable 

 length option 

 

0110 Transmitter EFIN 6 N 

0120 Filler 5 blank 

0130 Reserved 1 blank 

0140 Reserved 1 blank 

0150 Reserved 6 blank 

0160 Production Test Code 1 "P" = Production 

 "T" = Test Data 

0170 Transmission Type Code 1 "D" = ETD Practitioner 

 “N” = ETD On-Line 

0180 Reserved 1 IRS Use Only 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 27 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

TRANS Record "B"

Field # Identification Length Description

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 " " 

0000 Record ID 6 "TRANBb" 

0010 EIN of Transmitter 9 N 

0020 Address 35 AN 

0030 City, State, Zip Code 35 AN 

0040 Area Code, Telephone 10 N 

 Number 

0050 Filler 16 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 28 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

Tax Document Identification

Each tax document must start with a byte count, start of record sentinel and 

Tax Document Record Identification (Fields 0000 thru 0006). Page 1 of the Tax 

Document must also contain Fields 0007 and 0008. The following fields describe the 

composition of the Record ID. Note: Do not enclose the record ID fields 

(the first 42 characters) in brackets. 

Field # Identification Length Description

 Byte Count, Page 1 4 (see form) for fixed 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value "** **" 

0000 Record Id 6 Value “FRMbbb”. 

0001 Document Type 6 Value “2350bb” or “4868bb" 

 or “9465bb” or "56bbbb". 

 

0002 Page Number 5 Value "PG01b" 

0003 Taxpayer Identification 9 N (Primary Social Security 

 Number) 

0004 Filler 1 blank 

0005 Tax Period 6 Value "201112", YYYYMM |

0006 Filler 1 blank 

-------------------------------------------------------------------------------- 

(Begin bracketing Field Numbers for Page 1 of the ETD Document when using 

 variable format.) 

0007 Document Sequence Number 16 N (composed of) 

 a. ETIN of Transmitter 5 N 

 b. Transmitter Use Field 2 N 

 c. Julian Day of Trans. 3 N 

 d. Transmittal Sequence No. 2 N (01-99) 

 e. Sequence Number of 4 N (0001-9999) 

 each tax document 

0008 Declaration Control Number 14 N (assigned by the ERO) 

 a. Always "00" 2 N 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N (“2”) | 

 

Publication 1346 October 1, 2011 Part 3 Page 29 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

Byte Count 4 "1420” for fixed; 

 "nnnn" for variable 

 format 

Start of Record Sentinel 4 Value " " 

0000 Record ID 34 Value 

 "FRMbbb56bbbbPG01b 

 (9n)b201112b" |

0007 Document Sequence Number 16 Numeric 

 

0008 Declaration Control Number 14 Numeric 

 

0010 Decedent’s Name 35 AN. Allowable special 

 characters are 

less than (<), hyphen (-) 

 or space (see special 

 instructions) 

 

0020 Decedent’s Name 4 First 4 significant 

 Control characters of taxpayer’s 

 last name, no leading 

 or embedded spaces; 

 allowable characters 

 are alpha, hyphen or 

 space (see special 

 instructions) 

 

0030 Identifying Number 9 N (No entry field) 

0040 Decedent’s SSN 9 N 

0050 Decedent’s Street 35 AN. Allowable special 

 Address characters are space, 

 slash and hyphen 

0060 Decedent’s City 22 A. Allowable special 

 Character is space. 

0070 Decedent’s State 2 A. (Standard Postal 

 Abbreviation State Abbreviations) 

Publication 1346 October 1, 2011 Part 3 Page 30 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0080 Decedent’s Zip Code 12 N (Left-justified) 

 

0090 Foreign Street 35 AN. Allowable special 

 Address characters are space, 

 slash and hyphen 

0100 Foreign City, State 35 AN. Allowable special 

 or Province, Postal characters are space, 

 Code slash and hyphen 

 

0110 Foreign Country 22 A. Allowable special 

 Character is space 

0120 Address Indicator 1 1 = APO/FPO, 

2 = Stateside Military Address, 

3 = Foreign Address, 

 or blank 

0130 Fiduciary’s Name 35 AN. Allowable special 

 characters are hyphen (-) 

 less than (<) or space 

(see special instructions) 

0140 Fiduciary Name 4 First 4 significant 

 Control characters of taxpayer’s 

 last name, no leading 

 or embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special instructions) 

0150 Fiduciary’s Street 35 AN. Allowable special 

 Address characters are space, 

 slash and hyphen 

0160 Fiduciary’s City 22 A. Allowable special 

 Character is space. 

0170 Fiduciary’s State 2 A. (Standard Postal 

 Abbreviation State Abbreviations) 

Publication 1346 October 1, 2011 Part 3 Page 31 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0180 Fiduciary Zip Code 12 N (Left-justified) 

0190 Foreign Street 35 AN. Allowable special 

 Address characters are space, 

 slash and hyphen 

0200 Foreign City, State 35 AN. Allowable special 

 or Province, Postal characters are space, 

 Code slash and hyphen 

 

0210 Foreign Country 22 A. Allowable special 

 Characters are space 

0220 Address Indicator 1 1 = APO/FPO, 

2 = Stateside Military Address, 

3 = Foreign Address, 

 or blank 

0225 Fiduciary USA 10 N or blank 

 Phone No. 

0230 Fiduciary Foreign 20 N or blank 

 Phone No. 

0240 Court Appointment 1a 1 “X” or blank |

 of Testate Estate |

0242 Court Appointment 1b 1 “X” or blank |

 of Intestate Estate |

0244 Court Appointment as 1c 1 NO ENTRY |

 Guardian or Conservator |

0246 Valid Trust Instrument 1d 1 NO ENTRY |

 and Amendments |

0248 Bankruptcy or 1e 1 NO ENTRY |

Assignment for | 

 Creditors |

0250 Other Checkbox 1f 1 NO ENTRY |

0255 Explanation of Other 1f 80 NO ENTRY |

0260 Date of Death 2a 8 "YYYYMMDD" or blank |

0270 Date of Appointment 2b 8 NO ENTRY |

0272 Income Tax Checkbox 3 1 "X" or blank |

Publication 1346 October 1, 2011 Part 3 Page 32 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0274 Gift Tax Checkbox 3 1 NO ENTRY |

0276 Estate Tax Checkbox 3 1 NO ENTRY |

0278 Generation-skipping 3 1 NO ENTRY |

Transfer Tax Checkbox |

0280 Employment Tax Checkbox 3 1 NO ENTRY |

0282 Excise Tax Checkbox 3 1 NO ENTRY |

0284 Other Tax Checkbox 3 1 NO ENTRY |

0286 Explanation of Other 3 80 NO ENTRY |

0288 Form 706 series 4a 1 NO ENTRY |

Checkbox |

0290 Form 709 Checkbox 4b 1 NO ENTRY |

0292 Form 940 Checkbox 4c 1 NO ENTRY |

0294 Form 941, 943 or 4d 1 NO ENTRY |

944 Checkbox |

0296 Form 1040, 1040A, 4e 1 "X" or blank |

 1040EZ Checkbox |

 

0298 Form 1041 Checkbox 4f 1 NO ENTRY |

0300 Form 1120 Checkbox 4g 1 NO ENTRY |

 

0302 Other (list) Checkbox 4h 1 NO ENTRY |

 

0304 Write-in Other Form 4h 4 NO ENTRY |

 

0310 Authority Does Not 5 1 "X" or blank |

 All tax periods box |

0320 Reserved |

0330 Authority As a 5 4 "YYYY" or blank |

 Fiduciary Year One |

0332 Authority As a 5 4 "YYYY" or blank |

 Fiduciary Year Two |

Publication 1346 October 1, 2011 Part 3 Page 33 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0334 Authority As a 5 4 "YYYY" or blank |

 Fiduciary Year Three |

0340 Authority As a 5 8 "YYYYMMDD" or blank |

 Fiduciary |

 Period One ending | 

0342 Authority As a 5 8 "YYYYMMDD" or blank |

 Fiduciary |

 Period Two ending | 

0344 Authority As a 5 8 "YYYYMMDD" or blank |

 Fiduciary |

 Period Three ending | 

0350 Reserved |

0351 Fiduciary Wants A Copy 6 1 "X" or blank |

 Of Notices etc. |

 Checkbox |

0352 Reserved |

0353 Reserved |

0354 Form 706 Year 1 6(4a) 4 "YYYY" or blank |

0355 Form 706 Year 2 6(4a) 4 "YYYY" or blank |

0356 Form 706 Year 3 6(4a) 4 "YYYY" or blank |

0357 Form 706 Tax Period 1 6(4a) 8 "YYYYMMDD" or blank |

0358 Form 706 Tax Period 2 6(4a) 8 "YYYYMMDD" or blank |

0359 Form 706 Tax Period 3 6(4a) 8 "YYYYMMDD" or blank |

0360 Form 709 Year 1 6(4b) 4 "YYYY" or blank |

0370 Form 709 Year 2 6(4b) 4 "YYYY" or blank |

0380 Form 709 Year 3 6(4b) 4 "YYYY" or blank |

0390 Form 709 Tax Period 1 6(4b) 8 "YYYYMMDD" or blank |

0400 Form 709 Tax Period 2 6(4b) 8 "YYYYMMDD" or blank |

0402 Form 709 Tax Period 3 6(4b) 8 "YYYYMMDD" or blank |

Publication 1346 October 1, 2011 Part 3 Page 34 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0404 Form 940 Year 1 6(4c) 4 "YYYY" or blank |

0405 Form 940 Year 2 6(4c) 4 "YYYY" or blank |

0406 Form 940 Year 3 6(4c) 4 "YYYY" or blank |

0407 Form 940 Tax Period 1 6(4c) 8 "YYYYMMDD" or blank |

0408 Form 940 Tax Period 2 6(4c) 8 "YYYYMMDD" or blank |

0409 Form 940 Tax Period 3 6(4c) 8 "YYYYMMDD" or blank |

0410 Form 941 Year 1 6(4d) 4 "YYYY" or blank |

0412 Form 941 Year 2 6(4d) 4 "YYYY" or blank |

0414 Form 941 Year 3 6(4d) 4 "YYYY" or blank |

0416 Form 941 Tax Period 1 6(4d) 8 "YYYYMMDD" or blank |

0418 Form 941 Tax Period 2 6(4d) 8 "YYYYMMDD" or blank |

0420 Form 941 Tax Period 3 6(4d) 8 "YYYYMMDD" or blank |

0422 Form 1040 Year 1 6(4e) 4 "YYYY" or blank |

0425 Form 1040 Year 2 6(4e) 4 "YYYY" or blank |

0427 Form 1040 Year 3 6(4e) 4 "YYYY" or blank |

0429 Form 1040 Tax Period 1 6(4e) 8 "YYYYMMDD" or blank |

0430 Form 1040 Tax Period 2 6(4e) 8 "YYYYMMDD" or blank |

0432 Form 1040 Tax Period 3 6(4e) 8 "YYYYMMDD" or blank |

0434 Form 1041 Year 1 6(4f) 4 "YYYY" or blank |

0436 Form 1041 Year 2 6(4f) 4 "YYYY" or blank |

0438 Form 1041 Year 3 6(4f) 4 "YYYY" or blank |

0440 Form 1041 Tax Period 1 6(4f) 8 "YYYYMMDD" or blank |

0442 Form 1041 Tax Period 2 6(4f) 8 "YYYYMMDD" or blank |

0444 Form 1041 Tax Period 3 6(4f) 8 "YYYYMMDD" or blank |

0446 Form 1120 Year 1 6(4g) 4 "YYYY" or blank |

Publication 1346 October 1, 2011 Part 3 Page 35 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0448 Form 1120 Year 2 6(4g) 4 "YYYY" or blank |

0450 Form 1120 Year 3 6(4g) 4 "YYYY" or blank |

0452 Form 1120 Tax Period 1 6(4g) 8 "YYYYMMDD" or blank |

0454 Form 1120 Tax Period 2 6(4g) 8 "YYYYMMDD" or blank |

0456 Form 1120 Tax Period 3 6(4g) 8 "YYYYMMDD" or blank |

0458 Other Form Year 1 6(4h) 4 "YYYY" or blank |

0460 Other Form Year 2 6(4h) 4 "YYYY" or blank |

0462 Other Form Year 3 6(4h) 4 "YYYY" or blank |

0464 Other Form Tax Period 1 6(4h) 8 "YYYYMMDD" or blank |

0466 Other Form Tax Period 2 6(4h) 8 "YYYYMMDD" or blank |

0468 Reserved |

0469 Other Form Tax Period 3 6(4h) 8 "YYYYMMDD" or blank |

0470 Other Form Year 1 6(4h) 4 "YYYY" or blank |

0480 Other Form Year 2 6(4h) 4 "YYYY" or blank |

0482 Other Form Year 3 6(4h) 4 "YYYY" or blank |

0485 Other Form Tax Period 1 6(4h) 8 "YYYYMMDD" or blank |

0487 Other Form Tax Period 2 6(4h) 8 "YYYYMMDD" or blank |

0490 Other Form Tax Period 3 6(4h) 8 "YYYYMMDD" or blank |

0492 Other Form Year 1 6(4h) 4 "YYYY" or blank |

0493 Other Form Year 2 6(4h) 4 "YYYY" or blank |

0494 Other Form Year 3 6(4h) 4 "YYYY" or blank |

0495 Other Form Tax Period 1 6(4h) 8 "YYYYMMDD" or blank |

0496 Other Form Tax Period 2 6(4h) 8 "YYYYMMDD" or blank |

Publication 1346 October 1, 2011 Part 3 Page 36 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0497 Other Form 6(4h) 8 "YYYYMMDD" or blank |

 Tax Period 3 |

0500 Name of Court 9 35 AN or blank 

0503 Type of Proceeding 9 35 AN. Allowable special 

 characters are space, 

 slash and hyphen 

 

0508 Name of Agency 9 35 AN. Allowable special 

 characters are space, 

 slash and hyphen 

0510 Date Proceedings 8 YYYYMMDD 

 Initiated 

0520 Court Street Address 35 AN. Allowable special 

 characters are space, 

 slash and hyphen 

0530 Docket Number 18 AN 

0540 City 22 A. Allowable special 

 Character is space 

0550 State Abbreviation 2 A.(Standard Postal 

 State Abbreviations) 

0560 Zip Code 12 N (Left-justified) 

0570 Date 8 YYYYMMDD 

0580 Time AM or PM 10 AN 

0590 Place of Other 10 AN 

0610 Fiduciary Signature 35 AN 

 

0620 Title of Fiduciary 20 AN 

 

0630 Fiduciary Signed Date 8 N (YYYYMMDD) 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 37 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

 

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0800" for fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 34 Value 

 "FRMbbb2350bbPG01b 

 (9n)b201112b" |

0007 Document Sequence Number 16 Numeric 

 

0008 Declaration Control Number 14 Numeric 

 

0010 Taxpayer’s Name 35 AN. Allowable special 

 characters are: hyphen (-) 

less than (<) or space see 

(see special 

instructions). 

 

0020 Taxpayer’s Name 4 First 4 significant 

 Control characters of taxpayer’s 

 last name, no leading 

 or embedded spaces; 

 allowable characters 

 are alpha, hyphen or 

 space (see special 

 instructions) 

 

0030 Taxpayer’s SSN 9 N 

0040 Spouse’s Name 35 AN. Allowable special 

 characters are: 

 less than (<), hyphen (-) 

or space (see special 

instructions) 

Publication 1346 October 1, 2011 Part 3 Page 38 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

 

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0050 Spouse's Name 4 First 4 significant 

 Control characters of taxpayer’s 

 last name, no leading 

 or embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special instructions) 

0060 Spouse’s SSN 9 N or blank 

0070 Street Address 35 AN. Allowable special 

 characters are space, 

 slash and hyphen 

0080 City 22 A. Allowable special 

 Character is space. 

0090 State Abbreviation 2 A. (Standard Postal 

 State Abbreviations) 

 

0100 Zip Code 12 N (Left-justified) 

0110 Foreign country name 35 A. Allowable special |

characters are space, hyphen (-) 

and slash (/) 

0120 Foreign province/county 35 AN. Allowable special |

 characters are space, hyphen (-) 

 and slash (/)

0130 Foreign postal code 17 AN. Allowable special |

 characters are space, hyphen (-) 

 and slash (/) 

 

 

0150 Address Indicator 1 1 = APO/FPO 

2 = Stateside Military Address 

3 = Foreign Address 

Blank = Domestic (non-Military) 

 

0160 Extension Date 1 8 YYYYMMDD 

 

0170 Other Tax Year Date 1 8 YYYYMMDD 

 

Publication 1346 October 1, 2011 Part 3 Page 39 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0180 Previously Granted 2 1 "X" or blank 

 Extension (Yes Box) 

0190 Previously Granted 2 1 "X" or blank 

 Extension (No Box) 

0200 Need Add'l Time To 3 1 "X" or blank 

 Allocate Moving Exp 

 (Yes Box) 

 

0210 Need Add'l Time To 3 1 "X" or blank 

 Allocate Moving Exp 

 (No Box) 

 

0220 Date First Arrived 4a 8 YYYYMMDD 

 in Foreign Country 

0230 Date Qualifying 4b 8 YYYYMMDD 

 Period Begins 

0240 Date Qualifying 4b 8 YYYYMMDD 

 Period Ends 

0250 Foreign Home 4c 35 AN 

 Address 

 

0255 Country Code 2 A 

0260 Return to US Date 4d 8 YYYYMMDD 

 

0270 Amount of Income Tax 5 12 N or Blank 

 Paid With This Form 

 

Publication 1346 October 1, 2011 Part 3 Page 40 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0330 Taxpayer Signature 5 N or blank 

0340 Spouse Signature 5 N or blank 

0350 Name of Preparer 35 AN. Preparer's name 

 Other than Taxpayer allowable special 

 characters are: space, 

 less than (<) or hyphen (-). 

0355 Preparer Signature Date 8 N or blank 

0360 Explain Signature 80 AN or blank 

0370 Taxpayer's Name (If 35 AN. Taxpayer's name 

 Joint Give Spouse's allowable special 

 Name) characters are: space, 

 less than (<),hyphen (-) 

and ampersand (&). 

0380 Agent's Name 35 AN. Agent's name 

 allowable special 

 characters are: space, 

less than (<), hyphen (-) 

and ampersand (&). 

0390 Foreign Street 35 AN. Allowable special 

 Address characters are space, 

slash, hyphen. 

0400 Foreign City, State, 35 AN. Allowable special 

 Province, Postal Code characters are space, 

 slash and hyphen. 

Publication 1346 October 1, 2011 Part 3 Page 41 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0410 Foreign Country 22 AN. Allowable special 

Character is space. 

0430 Street Address 35 AN. Allowable special 

 characters are space, 

 slash and hyphen 

0440 City 22 A. Allowable special 

 Character is space. 

0450 State Abbreviation 2 A. (Standard Postal 

 State Abbreviations) 

 

0460 Zip Code 12 N (Left-justified) 

 

 

Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 42 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

Section 6 – ETD Record Layouts

FORM 4868 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0348" for fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

0000 Record ID 34 Value 

 "FRMbbb4868bbPG01b 

 (9n)b201112b" |

0007 Document Sequence Number 16 Numeric 

 

0008 Declaration Control Number 14 Numeric 

 

0010 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special instructions) 

 

0020 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special instructions) 

 

0030 Name Line 1 1 35 AN. Allowable special 

 characters are: ampersand 

 (&), hyphen (-), slash 

 (/), comma(,) and space 

 (see special instruction) 

 

0032 Foreign Street 35 AN. Allowable special 

 Address characters are: space, 

 slash(/), hyphen (-). 

 

Publication 1346 October 1, 2011 Part 3 Page 43 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 4868 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0034 Foreign City, State 35 AN. Allowable special 

 or Province, Postal characters are: space, 

 Code slash (/) and hyphen (-). 

 

0036 Foreign Country 22 A. Allowable special 

 character is space 

0040 Street Address 1 35 AN. Allowable special 

 characters are: alpha, 

 ampersand(&), hyphen(-), 

 and slash(/). 

 

0050 City 1 22 AN. Allowable special 

 character is space 

0060 State Abbreviation 1 2 A (Standard Postal 

 Abbreviations) 

 

0070 Zip Code 1 12 N (left-justified) 

0080 Address Indicator 1 1 = APO/FPO Address 

 2 = Stateside Military Address 

 3 = Foreign Address 

 Blank = Domestic (non-Military) 

 

0090 Primary SSN 2 9 N 

 

0100 Spouse SSN 3 9 N or blank 

0120 Total Tax Liability 4 12 N 

0130 Total Payments 5 12 N 

0140 Balance Due Amount 6 12 N 

 

Publication 1346 October 1, 2011 Part 3 Page 44 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 4868 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0150 Amount Taxpayer is 7 12 N 

 Paying 

0160 Taxpayer Abroad 8 1 A “X” or blank 

0170 1040NR Filer with 9 1 A “X” or blank 

 No wages subject to 

 U.S. Income Tax 

 Withholding 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 45 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 9465 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0716" for fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 34 Value 

 "FRMbbb9465bbPG01b 

 (9n)b201112b" |

0007 Document Sequence Number 16 Numeric 

 

0008 Declaration Control Number 14 Numeric 

 

 0011 Tax Return for Form 11 AN “F0RM1040bb” or 

 “FORM1040Ab” or 

 “FORM1040EZ” 

0012 Tax Year for This 4 N 

 Request 

0014 Taxpayer’s Name 35 AN. Allowable special 

 characters are: hyphen (-) 

 or space. 

 

0015 Taxpayer's Name 4 First 4 significant 

 Control characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special instructions) 

 

0020 Taxpayer's SSN 1 9 N 

0030 Spouse Name 1 35 AN. Allowable special 

 characters are hyphen (-), 

 slash(/), comma(,) and space. 

 

0035 Spouse Name Control 4 First 4 significant 

 characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special instructions) 

 

Publication 1346 October 1, 2011 Part 3 Page 46 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

 

SECTION 6 – ETD RECORD LAYOUTS

FORM 9465 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0040 Spouse SSN 1 9 N or blank 

0050 Taxpayer Street 1 35 AN. Allowable 

 Address characters are: alpha, 

 ampersand(&), hyphen(-), 

 slash(/),and spaces 

 

0060 Apt. Number 1 5 AN or blank 

0070 City 1 22 A. Allowable special 

 character is space 

0080 State Abbreviation 1 2 A (Standard Postal 

 Abbreviations) 

0082 Foreign Street 35 AN. Allowable special 

 Address characters are space, 

 slash, and hyphen. 

 

0084 Foreign City, State 35 AN. Allowable special 

 or Province, Postal characters are space, 

 Code slash, and hyphen. 

 

0086 Foreign Country 22 AN. Allowable special 

 character is space. 

0090 Zip Code 1 12 N (left-justified) 

0095 Address Indicator 1 1 = APO/FPO Address 

 2 = Stateside Military 

 Address 

 3 = Foreign Address 

 Blank = Domestic (non-Military) 

 

0100 New Address 2 1 "X" or blank 

 

0110 Taxpayer's Home 3 10 N 

 Phone Number 

Publication 1346 October 1, 2011 Part 3 Page 47 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 9465 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0120 Best Time to Call 3 10 AN 

 

0130 Work Phone Number 4 10 N 

0140 Phone Extension 4 4 N or blank 

0150 Best Time to Call 4 10 AN 

0155 Foreign Phone Number 20 N or blank 

0160 Taxpayer's Bank 5 35 N. Allowable special 

 Name or Financial characters are: ampersand, 

 Inst. Name hyphen, slash, comma, 

 plus, percent and space 

 

0170 Financial 5 35 AN. Allowable special 

 Institution Address characters are: ampersand, 

 hyphen, slash, comma, 

 plus, percent and space 

 

0180 City 5 22 A. Allowable special 

 character is space 

0190 State Abbreviation 5 2 A (Standard Postal 

 Abbreviations) 

0200 Zip Code 5 12 N (left-justified) 

 

0210 Taxpayer's Employer 6 35 AN. Allowable special 

 Name characters are: 

 ampersand, hyphen, slash, 

 comma, plus and space 

 

0220 Employer's Address 6 35 AN. Allowable special 

 characters are: 

 ampersand, hyphen, slash, 

 comma, plus, percent and 

 space 

 

Publication 1346 October 1, 2011 Part 3 Page 48 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

FORM 9465 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0230 Employer's City 6 22 A Allowable special 

 character is space. 

 

0240 Employer's State 6 2 A (Standard Postal 

 Abbreviations) 

0250 Employer's Zip Code 6 12 N (left-justified) 

 

0280 Amount Owed on Tax 7 12 N 

 Return 

 

0290 Payment with Tax 8 12 N 

 Return 

 

0300 Monthly Payment 9 12 N Not less than $25.00 

0310 Monthly Payment Date 10 2 N 01-28 

0330 Routing Transit Number 11a 9 N 

0340 Bank Account Number 11b 17 AN (including hyphen or

blank) 

 

0380 Taxpayer Signature 5 N or blank 

0390 Taxpayer Signature Date 8 YYYYMMDD 

0400 Spouse Signature 5 N or blank 

0410 Spouse Signature Date 8 YYYYMMDD 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2011 Part 3 Page 49 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

Attached Form Record Identification

Each attached form must start with a byte count, start of record sentinel and 

Record Identification (Fields 0000 thru 0005). The following fields describe the 

composition of the Record ID. Note: Do not enclose the record ID fields (the first 

42 characters) in brackets. 

Field # Identification Length Description

 Byte Count, Page 1 4 (see record) for fixed 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value " " 

0000 Record Id Type 6 Value “FRMbbb” or 

 "ATHbbb". 

0001 Form Number 6 Value “PMTbbb" or blank. 

 

0002 Page Number 5 Value "PG01b" 

0003 Taxpayer Identification 9 N (Primary Social Security 

 Number) 

0004 Filler 1 Blank 

0005 Occurrence Number 7 Value "0000001 - 0000003" 

-------------------------------------------------------------------------------- 

(Begin bracketing Field Numbers Starting with Field # 0010 for variable record) 

Record Terminus Character 1 Value "#" 

 

 

 

 

Publication 1346 October 1, 2011 Part 3 Page 50 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

 

SECTION 6 – ETD RECORD LAYOUTS

FORM PAYMENT 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

 Byte Count 4 "0123" for fixed; 

 "nnnn" for variable format 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 34 Value 

 "FRMbbbPMTbbbPG01b 

 (9n)b(7n)" 

 [(9n) = Primary SSN 

 (7n) = Occurrence Number 

 (0000001)] 

0010 Primary SSN 9 N 

0020 Secondary SSN 9 N 

0030 Routing Transit Number 9 N 

0040 Bank Account Number 17 AN (including hyphens or 

 blank) 

0050 Type of Account 1 “1” = Checking 

 “2” = Savings 

0060 Amount of Tax Payment 12 N (positive only) 

 (May include PNLTY and INT) 

0070 Tax Type Code 5 AN, Values: 

 “4868E” = Form 4868 

 "2350E" = Form 2350 

 

0080 Requested Payment Date 8 YYYYMMDD* 

 

 

0090 Taxpayer’s Day Time 10 N 

 Phone Number 

* 0080 Requested Payment Date cannot be greater than ‘200120417’ for domestic |

payment, or ‘20120615’ for foreign payment. |

 

Record Terminus Character 1 Value “#” 

Publication 1346 October 1, 2011 Part 3 Page 51 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

AUTHENTICATION 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0305" for fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

0000 Record ID 34 Value 

 "ATHbbb(6b)PG01b 

 (9n)b(7n)" 

 [(6b) = 6 Blanks 

 (9n) = Primary SSN 

 (7n) = 0000001] 

 

0008 PIN Type Code 1 P = Practitioner 

 S = Self-Select 

Practitioner 

 O = Self-Select – 

On-line 

 

0010 Primary Date of Birth 8 YYYYMMDD 

0020 Primary Prior Year Adjusted 12 N or blank 

 Gross Income 

0025 Primary Prior Year PIN 5 N or blank 

0030 Primary Electronic Filing PIN 5 N or blank 

0035 Primary Taxpayer Signature 5 N (PIN) 

0040 Spouse Date of Birth 8 YYYYMMDD 

0050 Spouse Prior Year Adjusted 12 N or blank 

 Gross Income 

0055 Spouse Prior Year PIN 5 N or blank 

0060 Spouse Electronic Filing PIN 5 N or blank 

0065 Spouse Signature 5 N (PIN) 

0070 Signature Date 8 YYYYMMDD 

Publication 1346 October 1, 2011 Part 3 Page 52 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

AUTHENTICATION 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0075 Jurat/Disclosure Code 1 E = Form 4868, 

 w/wo EFW 

 F = Form 9465 

 G = Form 2350 

Self Select PIN 

 H = Form 56 

 I = Practitioner PIN 

 Form 4868 w/EFW 

0080 PIN Authorization Code 1 1 = Taxpayer Entered PIN 

 2 = ERO entered Primary PIN 

 3 = ERO entered Spouse PIN 

 4 = ERO entered both PINs 

0090 ERO EFIN/PIN 11 N 

0100 Signature of Preparer 35 AN 

 Other Than Taxpayer 

 (Form 2350) 

0110 Signature Explanation 80 AN 

 (Form 2350) 

0120 Fiduciary Name 35 AN 

 (Form 56) 

0130 Fiduciary Title 20 AN 

 (Form 56) 

 

Record Terminus Character 1 Value “#” 

Note: The fields for the Primary and Spouse Self-Select PINs are 

also in the document record. 

Publication 1346 October 1, 2011 Part 3 Page 53 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

SUMMARY RECORD 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0137" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

0000 Record Id 6 Value "SUMETD” 

 

0001 Filler 11 blanks 

0002 Social Security 9 Taxpayer's SSN 

 (Primary Number 

 Taxpayer's SSN if 

 married filing on 

 joint return) 

0003 Filler 8 blank 

 

0010 Electronic Document 35 AN 

 Originator Name 

 

0020 EFIN of Originator 6 N 

0030 Intermediate Service Provider 6 AN or blank 

 EFIN/SBIN 

 

0040 Number of Logical Tax Document 6 N (Maximum = 009999) 

 (including summary) 

 

0090 Number of Form Payment 4 N(0000-0999) 

 (Occurrences of 

 FRMbbbPMT) 

 

0230 Software I.D. Number 8 N 

0240 Software Version Identifier 15 AN 

 

 

Publication 1346 October 1, 2011 Part 3 Page 54 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

SUMMARY RECORD 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0260 Electronic Postmark Date 8 YYYYMMDD or blanks 

 (YYYY = 2012) | 

 

0270 Electronic Postmark Time 4 HHMM or blanks 

 (HH=00-23, MM=00-59) 

0280 Electronic Postmark Time 1 E = Eastern Time 

 Zone Zone, 

 C = Central Time 

 Zone, 

 M = Mountain Time 

 Zone, 

 P = Pacific Time 

 Zone, 

 A = Alaskan Time 

 Zone, 

 H = Hawaiian Time 

 Zone, 

 or blank 

0285 Consortium 4868 Indicator 1 “C” – Consortium, 

 English Free File 

 “S” – Consortium, 

 Spanish Free File 

 “F” – Free Fillable Forms 

 or blank

 

 Record Terminus Character 1 Value "#" 

*0260 Warning - When transmitting forms to the Fresno Processing Center, you 

 must take into consideration which drain the transmission will be part 

 of and populate the Electronic Post-mark Date field correctly as to 

 avoid ETD rejection 0490. 

 

 For example, a transmission from the Eastern Time Zone at 12:15 AM on 

 April 12th to be processed at the Fresno Processing Center should have 

 an Electronic Post-mark Date of April 11th since the April 11th drain 

 for the Fresno Processing Center has not taken place. 

Publication 1346 October 1, 2011 Part 3 Page 55 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

ETD RECAP RECORD

Field 

No. Identification Length Description 

----- -------------- ------ ------------ 

 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 "****" 

0000 Record Id 6 Value "RECAPb" 

0010 Reserve 8 blank 

0020 Reserve 6 blank 

0030 Total ETD Document Count 6 Numeric, Range 000001 - 999999 

0040 Electronic Transmitter 7 Numeric (includes 

 Identification Number Transmitter's Use Code) 

 

0050 Julian Day of Transmission 3 Numeric (DDD) 

0060 Transmission Sequence Number 2 Numeric 

 for Julian Day in (0050) 

0070 Total ETD Documents Accepted 6 Numeric 

0080 Reserve 6 blank 

0090 Total ETD Documents Rejected 6 Numeric 

0100 Reserve 6 blank 

0110 Reserve 6 blank 

0120 IRS Computed ETD Document 6 Numeric 

Count 

0130 Reserved 6 Numeric 

0135 Reserved 6 Numeric 

Publication 1346 October 1, 2011 Part 3 Page 56 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

SECTION 6 – ETD RECORD LAYOUTS

ETD RECAP RECORD

Field 

No. Identification Length Description 

----- -------------- ------ ------------ 

 

0137 Filler 5 Numeric 

 

0140 Reserved for IRS Use Only 20 Alpha-Numeric 

 Record Terminus Character 1 Value "#" 

Note: ETD Document Counts are for Forms 56, 2350, 4868 and 9465. 

The Payment Form is considered an attachment (DO NOT INCLUDE FORM 

PAYMENT IN YOUR COUNT) as described in Part 3, Section 6, 

Attached Form Identification. 

Publication 1346 October 1, 2011 Part 3 Page 57 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0001 o The Summary Record must be present. 

0002 o Summary Record – The Record Identification (SEQ 0000) must 

equal “SUMETD”. 

0003 o The Tax Period must be "201112". | 

0004 o 

o 

o 

o 

o 

o 

o 

o 

The Primary SSN must be numeric, cannot be all blanks nor all 

zeros nor all nines AND must be within the valid range of 

SSNs/ITINs. See Part 1, Attachment 9 for the valid range of 

SSN and ITIN. 

The Primary Social Security Number (P-SSN) (Field 0003 of the 

Record Id) must be numeric. 

The Primary SSN (P-SSN) (Field 0003 of the Record ID) must 

match the Primary SSN of the Form. 

The Form 4868 Primary SSN (SEQ 0090) is a required field. 

The Form 9465 Primary SSN (SEQ 0020) is a required field. 

The Form 2350 Primary SSN (SEQ 0030) is a required field. 

The Form payment Primary SSN (SEQ 0010) is a required field. 

The SSN of the Summary record (Field 0002) must be numeric. 

0006 o 

o 

o 

o 

o 

o 

The Primary Name Control and the Spouse Name Ctrl must not 

contain leading or embedded spaces. The two leftmost positions 

must be alpha. Only an alpha, hyphen and space are allowed. 

The Form 4868 Primary Name Control (SEQ 0010) is a required 

field. 

The Form 9465 Primary Name Control (SEQ 0015) is a required 

field. 

The Form 2350 Taxpayer's Name Control (SEQ 0020) is a required 

field. 

The Form 9465 Spouse Name Control (SEQ 0035) is a required 

field when the Form 9465 Spouse Name (SEQ 0030) is present. It 

must meet the same criteria for validation as the Primary Name 

Control. 

See Section 7 for examples of name controls. 

Publication 1346 October 1, 2011 Part 3 Page 58 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0007 o 

o 

o 

o 

o 

o 

o 

Street Address (Form 2350 SEQ 0070, Form 4868 SEQ 0040, 

Form 9465 SEQ 0050) is alphanumeric and can have no leading or 

consecutive embedded spaces. The only special characters 

allowed are space, hyphen (-) and slash (/). 

Foreign Street Address (Form 4868 SEQ 0032) is alphanumeric and 

can have no leading or consecutive embedded spaces. The only 

special characters allowed are space, hyphen (-) and slash (/). 

Foreign City State or Province (Form 4868 SEQ 0034) is 

alphanumeric and can have no leading or consecutive embedded 

spaces. The only special characters allowed are space, hyphen 

(-) and slash (/). 

The first position or character entered in the Street Address 

must be alphabetic or numeric. 

Street Address (Form 9465 SEQ 0050) is a required field. 

Foreign Country name (Form 2350 SEQ 0110) is alphabetic and can 

have no leading or consecutive embedded spaces. The only 

special characters allowed are space, hyphen(-) and slash (/). 

See Part 1, Attachment 3 for more information on Street 

Address.

| 

| 

| 

| 

| 

| 

| 

0010 o 

o 

o 

o 

All alphanumeric fields must contain the type of data specified 

under the columnar heading "Field Description" in Record 

Layouts. All alphanumeric fields must be left-justified and 

blank-filled unless otherwise specified. 

Significant money fields must be right-justified and zerofilled. Money fields must be whole dollars (no cents). 

Significant date fields with a length of eight positions must 

contain eight numeric characters in YYYYMMDD format. 

Significant date fields with a length of six positions must 

contain six numeric characters in YYYYMM format when 

transmitted in variable or fixed format. 

The PIN must be numeric and greater than zeros. 

0014 o This reject code is set for fields which are defined in 

Part 3, Section 7 Record Layouts as "NO ENTRY". 

0016 o 

o 

o 

Zip Code (Form 9465 SEQ 0090, Form 2350 SEQ 0100, Form 4868 

SEQ 0070) must be within the valid range of zip codes listed 

for that state and must not end in "00", with the exception of 

20500 (the White House Zip Code). 

Zip Code (Form 9465 SEQ 0090) is a required field. 

See Part 1, Attachment 3 for more information on Zip Code. 

Publication 1346 October 1, 2011 Part 3 Page 59 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0020 o 

o 

o 

o 

Name Line 1 (Form 4868 SEQ 0030) or Taxpayer's Name (Forms 56, 

2350, and 9465 SEQ 0010) cannot have leading or consecutive 

embedded spaces. The only characters allowed are alpha, space, 

ampersand (&), hyphen (-) and less-than sign (<). The leftmost 

position must be alpha. The less-than sign replaces the 

intervening space to identify the Primary Taxpayer's last name. 

It cannot be preceded or followed by a space. Do not enter a 

space before or after any less-than sign; the less-than sign 

takes the place of a space. 

Note: The Taxpayer's Name for forms 56, 2350, and 9465 cannot 

have ampersand (&). 

If Spouse Name for Form 9465 (SEQ 0030) and Form 2350 

(SEQ 0040) is present, it must meet the same criteria for 

validation as Taxpayer's Name. 

The Name Line 1 (Form 4868 SEQ 0030) is a required field. 

Taxpayer's Name for Forms 56 and 9465 (SEQ 0010) and 

Form 2350 (SEQ 0010) is a required field. 

0022 o 

o 

o 

State Abbreviation (Form 9465 SEQ 0080, Form 2350 SEQ 0090, 

Form 4868 SEQ 0060) must be alpha and consistent with the 

standard state abbreviations issued by the Postal Service. 

State Abbreviation (Form 9465 SEQ 0080) is a required field. 

See Part 1, Attachment 3 for more information on State 

Abbreviations. 

0023 o 

o 

o 

o 

o

The City (Form 9465 SEQ 0070, Form 4868 SEQ 0050) must be 

present, left-justified and contain a minimum of three alpha 

characters, blank filled when transmitted in fixed format. The 

only special characters allowed are space, hyphen (-) and slash 

(/).

Foreign Country (Form 4868 SEQ 0036) must be present, leftjustified and contain a minimum of three alpha characters, 

blank filled when transmitted in fixed format. The only 

special characters allowed are space, hyphen (-) and slash (/).

City may not contain consecutive, embedded spaces. Only 

alphabetic characters and spaces are valid. DO NOT abbreviate 

cities. 

City (Form 9465 SEQ 0070) is a required field. 

Foreign Country name (Form 2350 SEQ 0110) must be leftjustified and contain a minimum of three alpha characters, 

blank filled when transmitted in fixed format. The only 

special characters allowed are space, hyphen (-) and slash (/).

City (Form 2350 SEQ 0080) and Foreign Province/County (Form 

2350 SEQ 0120), if present, must contain a minimum of three 

alpha characters, blank when transmitted in fixed format. The 

only special characters allowed are space, hyphen (-) and slash 

(/).

-|

 |

| 

 | 

 | 

 | 

 | 

 | 

 | 

 |

| 

Publication 1346 October 1, 2011 Part 3 Page 60
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0027 o 

o 

The Electronic Document Originator Name (Field 0010) must be 

present in the Summary Record. 

The EFIN of the Originator (Field 0020) must be present in the 

Summary Record AND be equal to the EFIN in the DCN of the ETD 

Document. 

0028 o The Two Digit Electronic Filing Identification Number (EFIN) 

Prefix Code of the Originator in the Document Record must be 

valid. 

An “out of service center” Two Digit Electronic Filing 

Identification Number (EFIN) Prefix Code is permitted when 

Processing Site equals “E” (Austin) and Form 2350 is present, 

OR 

When the Processing Site equals “E” and at least one of the 

following is present: Forms 56, 9465, and the address indicator 

of the Form equal to “3” or State Abbreviation is a U.S. 

Possession. 

See Part 1, Attachment 8 for a list of Two Digit Electronic 

Filing Identification Number (EFIN) Prefix Codes. 

OR 

When the Processing Site equals “E” and Form 4868 is 

present, and the address indicator of the Form equal to “3” 

or State Abbreviation is a U.S. Possession, or Taxpayer 

abroad box is checked, or 1040NR Filer with no wages 

subject to U.S. Income Tax withholding box is checked” 

See Part 1, Attachment 8 for a list of Two Digit Electronic 

Filing Identification Number (EFIN) Prefix Codes. 

 

 

 

0030 o 

o 

o 

o 

A Form Payment must be accompanied by Forms 4868 or 2350, if 

there is a payment. 

An Authentication Record must be present with Form 56, 2350, 

and 9465. 

An Authentication Record must be present with Form 4868 with a 

Form Payment. 

For Form 4868, if an Authentication Record is present, then a 

Form Payment must be present. 

 

 

 

0031 o The Document Sequence Number (SEQ 0007) must be numeric. 

0032 o The Declaration Control Number (SEQ 0008) must be numeric. 

0033 o Fields on a record must NOT be longer than specified in Section 

7 Record Layouts. 

0034 o For each record, significant data must be present following the 

Record ID. 

Publication 1346 October 1, 2011 Part 3 Page 61
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0035 o Sequence Numbers of fields for each record must be in ascending 

order and valid for that tax document. 

0044 o The incoming record has an invalid RECORD ID. The Form is 

invalid for Electronic Transmitted Documents, or the page 

number is incorrect or duplicated. 

0045 o The number of occurrences for tax documents cannot exceed the 

number specified in Part 3, Attachment 2. 

The format and content of the record identification information 

Record ID) which begins each type of record must be exactly as 

presented in the input specifications. 

0060 o The Document Sequence Number (DSN) must be in ascending 

numerical sequence within a transmission. However, the DSN 

does not have to be consecutive. 

0061 o The Declaration Control Number must be in ascending numerical 

sequence within the transmission. However, the DCN does not 

have to be consecutive. 

0062 o The first two digits of the Declaration Control Number must be 

zeros. 

0064 o The Year Digit of the DCN must be “2”. | 

0071 o If present, the Spouse SSN must be all numeric, cannot be all 

zeros, nor all nines; must be within the valid range of 

SSNs/ITINs and must not equal the Primary SSN. 

(See Part 1, Attachment 9 for the valid range of SSN/ITIN). 

0167 o Form 9465 Monthly Payment Date (SEQ 0310) must be present and 

within the range of 01 to 28. 

0168 o Form 9465 Monthly Payment (SEQ 0300) must be $25.00 or more. 

0172 o Form 9465 Amount Owed (SEQ 0280) CANNOT be greater than 

$25,000. 

Publication 1346 October 1, 2011 Part 3 Page 62
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0304 o 

o 

o 

o 

o 

If Form Payment is for an extension payment the Primary 

Taxpayer Signature (SEQ 0035) of the Authentication Record must 

be present and numeric. 

If Spouse’s SSN for Form 2350 (SEQ 0060) or Form 9465 (SEQ 

0040) is present and Form Payment is present, the 

Spouse Signature (SEQ 0340, SEQ 0400) must be present. 

The Taxpayer Signature must be present for Form 2350(SEQ 0330) 

and Form 9465 (SEQ 0380), unless Other Than Taxpayer (SEQ 0350) 

is present. 

The Spouse Signature must be present for Form 2350 (SEQ 0340) 

or Form 9465 (SEQ 0400) if Spouse SSN is present (SEQ 0060, SEQ 

0040). 

If Name of Preparer Other Than Taxpayer (SEQ 0350) is present, 

Preparer Signature Date (SEQ 0355) must be present. 

 

0305

 

o Agent’s name (if applicable) cannot be used as return label 

without taxpayer's name for Forms 2350. 

0306 o 

o 

o 

o 

o 

Form 56 – If the Address Indicator (SEQ 0120) is equal to “1”, 

“2”, or “Blank” the domestic address fields must be 

significant. If the Address Indicator (SEQ 0120) is equal to 

“3”, the foreign address fields must be significant. 

Form 2350 – If the Address Indicator (SEQ 0150) is equal to 

"1", "2", or Blank, the address fields for Street Address (SEQ 

0070), City (SEQ 0080), State Abbreviation (SEQ 0090) and Zip 

Code (0100) must be significant. If the Address Indicator 

(SEQ 0150) is equal to “3”, the address fields for Street 

Address (SEQ 0070), Foreign Country Name (SEQ 0110), and 

either City (SEQ 0080) or Foreign Province/County (SEQ 0120)

must be significant. 

Form 4868 – If the Taxpayer Abroad (SEQ 0160) is “X” and the 

Address Indicator (SEQ 0080) is equal to “1”, “2” or “Blank”, 

the domestic address fields must be significant. If Taxpayer 

Abroad (SEQ 0160) is equal to “X” and the Address Indicator 

(SEQ 0080) is equal to “3”, the foreign address fields must be 

significant. 

Form 4868 – If the Address Indicator (SEQ 0080) is equal to 

“Blank” the domestic address fields must be significant. 

Form 9465 – If the Address Indicator (SEQ 0095) is equal to 

“1” “2”, or “Blank” the domestic address fields must be 

significant. If the Address Indicator (SEQ 0095) is equal to 

“3”, the foreign address fields must be significant. 

| 

| 

| 

| 

| 

| 

| 

| 

0307 o For return label for Form 2350, agent Name (SEQ 0380) cannot 

be present without taxpayer's name (SEQ 0370). 

Publication 1346 October 1, 2011 Part 3 Page 63
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0310 o Form 4868 and Form 2350 must be received no later than April 

17, 2012 and retransmitted forms must be received no later 

than April 22, 2012. Note: Form 4868 for Taxpayers Out of the 

Country must check “box 8" and Form 4868 and Form 2350 must be 

received no later than June 15. 

 | 

 | 

| 

0311 o Foreign Forms 4868 (Taxpayer Abroad and/or 1040NR Filers with 

no wages subject to U.S. Income Tax Withholding) and 2350 must 

be received no later than June 15, 2012 and retransmitted 

forms must be received no later than June 20, 2012. 

| 

 |

0312 o 

o 

o 

o 

o 

If the Spouse SSN (SEQ 0100) on Form 4868 is present, the Name 

Line 1 (SEQ 0030) must contain an ampersand. 

If the Name Line 1 (SEQ 0030) contains an ampersand, the 

Spouse SSN (SEQ 0100) must be present. 

If the Spouse SSN (SEQ 0060) on Form 2350 is present, Spouse 

name (SEQ 0040) must be present. 

If the Spouse SSN (SEQ 0060) on Form 2350 is not present, 

Spouse name (SEQ 0040) must not be present. 

For Forms 2350, 9465, and 56, if Primary, Secondary, 

Decedent, or Fiduciary, names contain an ampersand. 

 

 

 

 

 

0313 o 

o 

o 

The Tax Type Code of Form Payment (SEQ 0070) must be “4868E” 

for extension payment attached to the Form 4868 and 2350E for 

Extension payment attached to the Form 2350. 

 

The Tax Type Code of Form Payment (SEQ 0070) is a required 

Field. 

Only one Tax Type Code of Form Payment (SEQ 0070) can be 

present on each Form 4868. 

0315 o The Primary SSN and the Name Control for the tax document must 

match the corresponding data in the IRS Master File. 

0316 o The Spouse SSN and the Name Control for the tax document must 

match the corresponding data in the IRS Master File. 

0317 o RESERVED 

0318 o 

o 

o 

For Form 56 either the Fiduciary’s USA Phone No. (SEQ 0225) or 

Fiduciary’s Foreign Phone No. (SEQ 230) must be present and 

numeric. It cannot be all zeroes. 

For Form 9465 either the Taxpayer’s Home Phone (SEQ 0110) or 

Taxpayer’s Work Number (SEQ 0130) or (SEQ 0155) must be 

present, 10/20 characters long and numeric. 

Form Payment – The taxpayer’s Day Time Phone Number (SEQ 0090) 

must be 10 characters long and numeric. It cannot be all 

zeroes. 

Publication 1346 October 1, 2011 Part 3 Page 64
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0319 RESERVED 

0320 o 

o 

o 

The Amount of Tax Payment on the Form PMT (SEQ 0060) must be 

greater than zeroes and less than $100 million (i.e., 

$99,999,999 or less). 

If Part 2 is present on Form 4868, the Amount of Tax Payment on 

the Form PMT (SEQ 0060) (Tax Type Code 4868E) must be equal to 

the amount on Form 4868, Line 7 (SEQ 0150). 

For Form 2350, the Amount of Tax Payment on the Form Payment 

(SEQ 0060) and (Tax Type Code 2350E), must be equal to the 

amount on Form 2350, Line 5 (SEQ 0270). 

0321 o 

o 

For Form 2350, Line 4 (SEQ 0220 through SEQ 0250) must be 

significant. 

Country Code (SEQ 0255) must be significant and equal a valid 

Country Code. 

0322 o RESERVED 

0323 o When Date of Death (SEQ 0260) of Form 56 is present, then Year 

cannot be equal or later than processing year. 

|

0324 o The Form 1040, 1040A, or 1040EZ Checkbox (SEQ 0296) must be 

significant for Form 56. 

|

|

0325 o RESERVED -|

0326 o The Jurat/Disclosure Code of the Authentication Record 

(SEQ 0075) must be “E” for Form 4868 with Electronic Funds 

Withdrawal), “F” for Form 9465, “G” for Form 2350, “H” for 

Form 56, and “I” for Form 4868 when with Electronic Funds 

Withdrawal when the Practitioner PIN method is used. 

0327 o The Preparer Name (SEQ 0350 for Form 2350) must match with 

Signature of Preparer Other Than Taxpayer SEQ 0100) of 

Authentication Record. 

0328 o The Fiduciary Name (SEQ 0610) for Form 56 must match with 

Fiduciary Name (SEQ 0120) of Authentication Record. 

0329 o RESERVED 

Publication 1346 October 1, 2011 Part 3 Page 65
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0395 o 

o 

o 

o 

The Primary SSN of Form PMT (SEQ 0010) must be same as the 

Primary SSN of Form 4868 (SEQ 0090) and Form 2350 (SEQ 0030). 

If the Secondary SSN of Form PMT is present, it must be same 

as the Spouse SSN of Form 4868 (SEQ 0100) and Form 2350 

(SEQ 0060). 

The Taxpayer’s SSN of Form PMT (SEQ 0010) must be same as the 

Primary SSN of Form 2350 (SEQ 0030). 

If the Secondary SSN of Form PMT is present, it must be same as 

the Spouse SSN of Form 2350 (SEQ 0060). 

0396 o 

o 

o 

o 

The Form 9465 Routing Transit Number (RTN)(SEQ 0330), or the 

Form 4868 Form Payment Routing Transit Number (SEQ 0030) must 

contain nine numeric characters. The first two positions must 

be 01 through 12, or 21 through 32; The RTN must be present on 

the Financial Organization Master File (FOMF); and the banking 

institution must Process Electronic Funds Transfer (EFT). 

See Part 1, Section 6 for optional Routing Transit Number 

Validation. 

The Bank Account Number for Form 9465 (SEQ 0340) or Form 

Payment (SEQ 0040) must be alphanumeric (i.e., only alpha 

characters, numeric characters, and hyphens), must be leftjustified with trailing blanks if less than 17 positions, and 

cannot equal all zeros. 

Form 9465 if the Routing Transit Number (SEQ 0330) or Bank 

Account Number (SEQ 0340) is significant the Electronic Funds 

Withdrawal must be from the Checking Account. 

The Type of Account for Forms 4868 and 2350 Form Payment, 

Payment (SEQ 0050) must contain “1” or “2”. 

0397 o 

o 

o 

o 

The Requested Payment Date for Form Payment (SEQ 0080) must be 

present and cannot be later than April 17, 2012, when a 

domestic/US Possession payment is present. 

The Requested Payment Date for Form Payment (SEQ 0080) must be 

present and cannot be later than June 15, 2012 when a foreign 

payment is present. 

The requested Payment Date for Form Payment (SEQ 0080) must be 

a valid date format (YYYYMMDD). 

The Requested Payment Date cannot be prior to the current 

processing date minus five days for retransmitted rejected 

timely filed payments. 

| 

| 

 

 

| 

 | 

 |

0490 o When Electronic Postmark is present, Year of Electronic Postmark Date (SEQ 0260) must equal the current processing year. 

Note: If the Transmission is sent to the Fresno Processing 

Site and the post mark date is populated after midnight, the 

transmission will reject. 

 

 

 

Publication 1346 October 1, 2011 Part 3 Page 66
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0491 o When Electronic Postmark is present, the following three 

fields must be present: Electronic Postmark Date (SEQ 0260), 

Electronic Postmark Time (SEQ 0270), Electronic Postmark Time 

Zone (SEQ 0280). (For Authorized Electronic Postmark 

Transmitters only). 

0603 o ERC 0603 - The Primary SSN (FORM PAYMENT SEQ 0010, Form 4868 

SEQ 0090), Taxpayer’s SSN (Form 9465 SEQ 0020, or Form 2350 SEQ 

0030) of the Electronic Transmitted Document (ETD) is locked 

because the Social Security Administration’s records identified 

the taxpayer as being deceased or because the taxpayer 

requested it. 

| 

0604 o The Secondary SSN (FORM PAYMENT SEQ 0020), Spouse SSN (Form 

9465 SEQ 0040, Form 4868 SEQ 0100) or Spouse’s SSN (Form 2350 

SEQ 0060) of the Electronic Transmitted Document is locked 

because the Social Security Administration’s records identified 

the taxpayer as being deceased or because the taxpayer 

requested it. 

0668 o Self-Select PIN Program – Taxpayer is ineligible to participate 

in the Self-Select PIN Program since the Primary Taxpayer is a 

duplicate on the IRS File. 

0669 o Self-Select PIN Program – The Secondary Taxpayer is ineligible 

to participate in Self-Select PIN Program since the Secondary 

Taxpayer is a duplicate on the IRS File. 

0670 o When the PIN Type Code (SEQ 0008) of the Authentication Record 

is "S", the Primary Date of Birth (SEQ 0010), Primary Prior 

Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN 

SEQ 0025)or Primary Electronic Filing PIN (SEQ 0030), Primary 

Taxpayer Signature (SEQ 0035), Signature Date (SEQ 0070), 

Jurat/Disclosure Code (SEQ 0075), PIN Authorization Code (SEQ 

0080) and ERO/EFIN PIN (SEQ 0090) must be present on the 

Authentication Record. 

 

0671 o When the PIN Type Code (SEQ 0008) of the Authentication Record 

is "S" and the Spouse SSN is present on the Form, the Spouse 

Date of Birth (SEQ 0040), Spouse Prior Year Adjusted Gross 

Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055)or Spouse 

Electronic Filing PIN (SEQ 0060)Spouse Signature (SEQ 0065), 

Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), 

PIN Authorization Code (SEQ 0080) and ERO/EFIN PIN (SEQ 0090) 

must be present on the Authentication Record. 

 

Publication 1346 October 1, 2011 Part 3 Page 67
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0674 o 

o 

o

Form 2350 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, then, Taxpayer Signature (SEQ 0330) must 

be numeric and greater than zeroes, and must equal to Primary 

Taxpayer Signature (SEQ 0035) of Authentication Record. 

Form 4868 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is "S" or "O", then Primary Taxpayer Signature (SEQ 

0035) of Authentication Record must be numeric and greater than 

zeros. 

Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, then, Taxpayer Signature (SEQ 0380) must 

be numeric and greater than zeroes, and must equal to Primary 

Taxpayer Signature (SEQ 0035) of Authentication Record. 

 

0675 o 

o 

o 

Form 2350 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, and Spouse Signature (SEQ 0340) is 

present, it must be numeric and greater than zeroes, and must 

equal to Spouse Signature (SEQ 0065) of Authentication Record. 

Form 4868 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, then Spouse Signature (SEQ 0065) of 

Authentication Record must be numeric and greater than zeros. 

Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, and Spouse Signature (SEQ 0400)is 

present, it must be numeric and greater than zeroes, and must 

equal to Spouse Signature (SEQ 0065) of Authentication Record. 

 

0677 o The Primary Taxpayer is ineligible to participate in the 

Self-Select PIN program if under the age of sixteen and have 

not filed previously. 

0678 o The Secondary Taxpayer is ineligible to participate in the 

Self-Select PIN program if under the age of sixteen and has not 

filed in the prior year. 

0679 o When the PIN Type Code (SEQ 0008) of Authentication Record is 

“S” or “O”, then, Primary Prior Year AGI (SEQ 0020), Primary 

Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN (SEQ 

0030) of Authentication record must match with IRS Master File. 

 

 

0680 o When the PIN Type Code (SEQ 0008) of Authentication Record is 

“S” or “O”, then, Spouse Prior Year AGI (SEQ 0050) , Spouse 

Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN 

(SEQ 0060) of Authentication record must match with IRS Master 

File. 

 

Publication 1346 October 1, 2011 Part 3 Page 68 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0681 o 

o 

Form 2350 and 9465 - When the PIN Type Code (SEQ 0008) of 

Authentication Record is “O”, then, Primary Date of Birth 

(SEQ 0010), Primary Prior Year AGI (SEQ 0020) or Primary Prior 

Year PIN (SEQ 0025) or Primary Electronic Filing PIN (SEQ 

0030), Primary Taxpayer Signature (SEQ 0035), Signature Date 

(SEQ 0070) and 

Jurat/Disclosure Code (SEQ 0075) must be present on the 

Authentication Record. 

Form 4868 - When the PIN Type Code (SEQ 0008) of the 

Authentication Record is "O" and an Electronic Funds Withdrawal 

is present, the Primary Date of Birth (SEQ 0010), Primary Prior 

Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN 

(SEQ 0025)or Primary Electronic Filing PIN (SEQ 0030), Primary 

Taxpayer Signature (SEQ 0035), Signature Date (SEQ 0070), 

Jurat/Disclosure Code (SEQ 0075), and PIN Authorization Code (SEQ 

0080) must be present on the Authentication Record. 

 

 

0682 o 

o 

o 

Form 2350 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “O” and Spouse PIN Number (SEQ 0340) is present on 

the Form, the Spouse Date of Birth (SEQ 0040), Spouse Prior 

Year AGI (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) or 

Spouse Electronic Filing PIN (SEQ 0060), Spouse Signature (SEQ 

0065), Signature Date (SEQ 0070), Jurat/Disclosure Date (SEQ 

0075), and PIN Authorization Code (SEQ 0080) must be present on 

the Authentication Record. 

Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “O” and Spouse PIN Number (SEQ 0400) is present on 

the Form, the, Spouse Date of Birth (SEQ 0040), Spouse Prior 

Year AGI (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) or 

Spouse Electronic Filing PIN (SEQ 0060), Spouse Signature (SEQ 

0065), Signature Date (SEQ 0070), Jurat/Disclosure Date (SEQ 

0075), and PIN Authorization Code (SEQ 0080) must be present on 

the Authentication Record. 

Form 4868 - When the PIN Type Code of the Authentication Record 

is "O" and a Spouse SSN is present on the Form, and an Electronic 

Funds Withdrawal is present, the Spouse Date of Birth (SEQ 0040), 

Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse 

Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN (SEQ 

0060), Spouse Signature (SEQ 0065), Signature Date (SEQ 0070), 

Jurat/Disclosure Code (SEQ 0075), and PIN Authorization Code (SEQ 

0080) must be present on the Authentication Record. 

 

Publication 1346 October 1, 2011 Part 3 Page 69 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS

0697 o For Form 4868 - When the PIN Type Code (SEQ 0008) of the 

Authentication Record is "P" and an Electronic Funds 

Withdrawal is present, the Primary Taxpayer Signature (SEQ 0035), 

Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN 

Authorization Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090) must be 

present on the Authentication Record. 

0698 o For Form 4868 - When the PIN Type Code (SEQ 0008) of the 

Authentication Record is "P" and Spouse SSN (SEQ 0010) is 

present on the Form, and an Electronic Funds Withdrawal is 

present, then Spouse Signature (SEQ 0065), Signature Date 

(SEQ 0070), Jurat/Disclosure Code (SEQ 0075), PIN Authorization 

Code (SEQ 0080) and ERO EFIN/PIN (SEQ 0090) must be present on 

the Authentication Record. 

0699 o Authentication Record – When the PIN Type Code (SEQ 0008) 

equals "P", then the following fields must not be present; 

Primary Prior Year Adjusted Gross Income (SEQ 0020), Primary 

Prior Year PIN (SEQ 0025), Primary Electronic Filing PIN (SEQ 

0030), Spouse Prior Year Adjusted Gross Income (SEQ 0050), 

Spouse Prior Year PIN (SEQ 0055) and Spouse Electronic Filing 

PIN (SEQ 0060). 

0806 o Processing Site must equal a valid Electronic Filing Site 

(SEQ 0040): Andover = “C”, Austin = “E”, Kansas = “F”, 

Philadelphia = “G”, Fresno = “H”. 

0822 o The Transmission Sequence Number of the TRANA cannot match a 

previously accepted transmission. 

0823 o If there is any unrecognizable or inconsistent control data, 

the transmission will be rejected. 

NOTE: DO NOT INCLUDE FORM PAYMENT IN YOUR COUNT. 

0824 o TRANA Record A(TRANA) – Transmitter EFIN must be (SEQ 0110) 

Present. 

0825 o TRANA Record A (TRANA) – Transmission Type (SEQ 0170) must 

Equal “D” (ETD), or “N” (On-line). 

 

0840 o The ETIN and Transmitter's Use Code (Field 0040), Julian day 

(Field 0050), and Transmission Sequence Number (Field 0060) of 

the RECAP Record must agree with the corresponding fields of 

the TRANA record (Fields 0060-0080). 

0900 o The Primary SSN must not duplicate the Primary SSN of any 

previously accepted electronic transmitted Form 2350 or 4868 

for the current tax year. 

 

 

0999 o If more than 96 reject conditions are identified, the last 

Reject Code will be "0999". 

Filers should use the information on the acknowledgment file to 

resolve reject conditions. 

Publication 1346 October 1, 2011 Part 3 Page 70 
ATTACHMENT 2

 

Form Occurrence Number

 

 The number of any tax form that can be filed by one taxpayer. 

 Forms Number of Occurrences

 Form 56 . . . . . . . . . . . . . . . . . . . . 01 

 Form 2350 . . . . . . . . . . . . . . . . . . . 01 

 Form 4868 . . . . . . . . . . . . . . . . . . . 01 

 

 Form 9465 . . . . . . . . . . . . . . . . . . . 01 

 PMT . . . . . . . . . . . . . . . . . . . . . . 01 

 ATH . . . . . . . . . . . . . . . . . . . . . . 01 

Publication 1346 October 1, 2011 Part 3 Page 71 
ATTACHMENT 3

 

 

Attachment Sequence Number

 

 Because the tax documents processed through the Electronic Transmitted 

Documents system are stand-alone documents, the Attachment Sequence Number is 

something of a misnomer. The term is used because this number is used by ETD 

in the same way as the Attachment Sequence Number is used by the ELF system, 

on the acknowledgment error records to identify the form in error. 

 If the tax document has an Attachment Sequence Number printed on the 

form, that number will be used. If the ELF system accepts the form as part of 

the tax return, that number will be used. Otherwise, ETD will assign the 

number. 

 Document Record Number

 Form 56 56 

 Form 2350 50 * 

 

 Form 4868 69 * 

 Form 9465 95 

 Form Payment 96 

 Authentication 97 * 

 Summary Record 99 * 

 

* ELF or ETD Assigned Number 

Publication 1346 October 1, 2011 Part 3 Page 72