Internal Revenue Service Publication 1346

Electronic Return File Specifications 

for Individual Income Tax Returns 

 

Tax Year 2007 

 

PART 1 – File Specification 

PART 2 – Record Layouts 

PART 3 – Electronic Transmitted Documents

 

IRS

Department of the Treasury

Internal Revenue Service 

www.irs.gov 

Publication 1346 (9-2007) 

Catalog Number 64403B

Intentional Blank Page
TABLE OF CONTENTS 

Publication 1346 August 31, 2007 Part 1 Page i 

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

 Highlights............................................................ x 

 Section 1 - Data Communications........................................... 1 

 .01 IRS Front-End Processing Subsystem (FEPS) ....................... 3 

 1. File Transfer Protocols Character Code & File Compression.... 3 

 2. Trading Partner/Transmitter Interface (TPI).................. 3 

 3. Transmitter Profile DataBase (TPDB).......................... 3 

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

 5. Examples..................................................... 4 

 6. Suspended Transmitter........................................ 4 

 7. Virus Detection Procedures................................... 4 

 8. Logon Validation Specifications.............................. 5 

 a. Transmission Inactivity .................................. 5 

 b. Changing File Transfer Protocol Indicator (FTP) .......... 5 

 c. Changing File Compression ................................ 5 

 9. IMF Trading Partner (1040 and ETD) Session Example .......... 5 

 a. Successful Login – No Password Change Required ........... 6 

 b. Successful Login Password Change Required ................ 6 

 c. Unsuccessful Logon ....................................... 8 

 d. EMS Unavailable .......................................... 8 

 e. EMS Main Menu Processing ................................. 9 

 10. Changing Settings ........................................... 12 

 a. Changing the Transmission Protocol ...................... 12 

 b. Changing the Compression Method ......................... 15 

 11. Receiving Acknowledgements .................................. 18 

 a. Suspended Transmitter Message ........................... 20 

 12. Sending Files ............................................... 21 

 a. Starting the Send Process ............................... 21 

 b. Sending as Transmitter .................................. 22 

 13. Request Transmission Status Report .......................... 24 

 14. Changing Password ........................................... 26 

 15. Executing the State Return Menu ............................. 29 

 a. State Return Menu Unavailable ........................... 30 

 b. State Return Menu ....................................... 31 

 c. Resetting a State File .................................. 32 

 d. Requesting a State Files to Download Report ............. 35 

 e. Receiving State Return Files ............................ 37 

 16. Resetting Acknowledgment File(s) ........................... 39 

 17. Logging Off the System ...................................... 43 

 18. Trading Partner Sessions Examples ........................... 44 

 Appendix A - GTX and Acknowledgment File Name Formats .......... 46 

 Appendix B – XML Error Acknowledgement Format .................. 50 

 Appendix C – EMS Communications and Encryption ................. 56 

 Appendix D – Examples of Transmission Status Reports ........... 66 

 Appendix E – Guidelines for Trading Partners Using EMS ......... 78 

 Appendix F – Example Script to Pick Up Acks & Send a File ...... 82 

 Appendix G – EMS Password Rules ................................ 88 

 Appendix H – EMS Password Screen Shot .......................... 92

 Appendix I - Communication Error Messages ..................... 106 

 Appendix J – Acronym List ..................................... 114 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page ii 

 

Section 2 - Transmission File Format..................................... 118 

 .01 General Description............................................ 118 

 .02 Fixed and Variable Length Options.............................. 121 

 1. Fixed Length Option (Fixed Format).......................... 121 

 2. Variable Length Option (Variable Format).................... 122 

 3. Examples of Fixed and Variable Formats...................... 124 

Section 3 - Acknowledgement File Format.................................. 126 

 .01 Acknowledgement File Components................................ 126 

 .02 Acknowledgement File Record Layouts............................ 130 

 1. ACK Key Record.............................................. 130 

 2. ACK Error Record............................................ 132 

 3. ACK Error Record (STCGL/LTCGL).............................. 133 

 4. ACK Recap Record............................................ 134 

 .03 Examples of ACK Records........................................ 136 

 .04 How to Batch and Match Returns with Acknowledgement Files...... 137 

 1. File Names.................................................. 137 

 2. Assignment of File Name by FEPS ............................. 138 

 3. Receiving, Locating, Storing and Matching ACK Files ......... 139 

 Section 4 - Types of Records............................................ 142 

 .01 Transmitter Records............................................ 142 

 1. TRANA and TRANB Records..................................... 142 

 2. RECAP Record................................................ 142 

 .02 Tax Return Records............................................. 142 

 1. Tax Form Record............................................. 142 

 2. Schedule and Form Records................................... 142 

 3. FEC Record ................................................. 143

 4. Authentication Record....................................... 143 

 5. Statement Records........................................... 143 

 6. STCGL/LTCGL Records......................................... 144 

 7. Preparer Note, Election Explanation and 

 Regulatory Explanation Records.............................. 144 

 8. State Records............................................... 145 

 9. Summary Record.............................................. 145 

 Section 5 - Types of Characters......................................... 146 

 .01 Allowable Characters........................................... 146 

 1. Alpha....................................................... 146 

 2. Numeric..................................................... 146 

 3. Alphanumeric................................................ 148 

 .02 Special Cases for Special Characters........................... 149 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page iii 

 Section 6 - Criteria for Filer Front-End Checks......................... 150 

 .01 Refund Delay Conditions........................................ 150 

 .02 Optional Social Security Number Validation against Label....... 151 

 .03 SSN Validation................................................. 153 

 .04 Optional Validation of Routing Transit Number (RTN)............ 153 

Section 7 – Formats for Name Controls, Name Lines, & Addresses........... 154 

 .01 Name Controls for Individual Tax Returns....................... 154 

 .02 Name Line 1 Format............................................. 155 

 .03 Street Address Format.......................................... 158 

 .04 Name Line 2 Format............................................. 159 

 .05 Business Name Controls for Forms W-2, W-2G, W-2GU, 

 1099-R, 2441 and Schedule 2.................................... 160 

 .06 Foreign Employer/Payer Address on Forms W-2, W-2G, W-2GU 

 and 1099-R..................................................... 168 

Section 8 - Statement Records............................................ 170 

 .01 General Information............................................ 170 

 .02 Types of Statement Records..................................... 170 

 1. Optional Statement Records ................................. 170 

 2. Required Statement Records.................................. 170 

 .03 Statement Record Format........................................ 171 

 .04 Examples of Optional Statement Records......................... 173 

 1. Optional Statement Record - Page 01 and Page 02 

 (Fixed or Variable Format) ................................. 173 

 2. Optional Statement Record (Fixed or Variable Format)........ 175 

 3. Optional Statement Record - Continuation Statement 

 (Fixed or Variable Format).................................. 176 

 .05 Reporting Money Amount Fields and Totals....................... 177 

 Section 9 - Validation - Transmission Records........................... 178 

 .01 General Transmission Reject Conditions......................... 178 

 .02 TRANS Record A (TRANA) Reject Conditions....................... 178 

 .03 RECAP Record Reject Conditions................................. 178 

 Section 10 - Validation - Tax Return.................................... 180 

 .01 General Reject Conditions...................................... 180 

 .02 Statement Record Reject Conditions............................. 180 

 .03 Tax Return Record Identification (Record ID) 

 Reject Conditions.............................................. 180 

 .04 Tax Return Carry-Forward Lines................................. 181 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page iv 

 Section 11 - Validation - Specific Schedules and Forms.................. 186 

 

 .01 Tax Form – Form 1040, 1040A, Form 1040EZ and 1040-SS (PR)...... 186 

 .02 Form 1040, 1040A, and 1040EZ................................... 186 

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

 Form 1040EZ.................................................... 186 

 .04 Form 1040 and Form 1040A....................................... 169 

 .05 Form 1040...................................................... 169 

 .06 Form 1040A..................................................... 187 

 .07 Form 1040EZ.................................................... 187 

 .08 Form 1040-SS (PR).............................................. 187

 .09 Error Reject Codes for Schedules............................... 188 

 1. Schedule A................................................. 188 

 2. Schedule B and Schedule 1.................................. 188 

 3. Schedule C................................................. 188 

 4. Schedule C-EZ.............................................. 188 

 5. Schedule D................................................. 188 

 6. Schedule E................................................. 188 

 7. Schedule EIC............................................... 188 

 8. Schedule F................................................. 188 

 9. Schedule H................................................. 188 

 10. Schedule J................................................. 188 

 11. Schedule R and Schedule 3.................................. 188 

 12. Schedule SE................................................ 188 

 .10 Error Reject Codes for Forms................................... 189 

 1. Form T .................................................... 189 

 2. Form W-2 .................................................. 189 

 3. Form W-2G ................................................. 189 

 4. Form W-2GU ................................................ 189 

 5. FEC Record ................................................ 189 

 6. 499-2/W-2PR Record ........................................ 189 

 7. Form 970 .................................................. 189 

 8. Form 982................................................... 189 

 9. Form 1099-R................................................ 189 

 10. Form 1116.................................................. 189 

 11. Form 1310 ................................................. 189 

 12. Form 2106 and Form 2106-EZ ................................ 189 

 13. Form 2120.................................................. 190 

 14. Form 2210 and Form 2210F................................... 190 

 15. Form 2439.................................................. 190 

 16. Form 2441 and Schedule 2................................... 190 

 17. Form 2555 and Form 2555EZ.................................. 190 

 18. Form 3468.................................................. 190 

 19. Form 3800.................................................. 190 

 20. Form 3903.................................................. 190 

 21. Form 4136.................................................. 190 

 22. Form 4137.................................................. 190 

 23. Form 4255.................................................. 190 

 24. Form 4562.................................................. 191 

 25. Form 4563.................................................. 191 

 26. Form 4684.................................................. 191 

 27. Form 4797.................................................. 191 

 28. Form 4835.................................................. 191 

 29. Form 4952.................................................. 191 

 30. Form 4970.................................................. 191 

 31. Form 4972.................................................. 191 

 32. Form 5074.................................................. 191 

 33. Form 5329.................................................. 191 

 34. Form 5471.................................................. 191 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page v 

 .10 Error Reject Codes for Forms continued......................... 192 

 35. Schedule J 

 Form 5471 ............................................... 192 

 36. Schedule M 

 Form 5471 ............................................... 192 

 37. Schedule N 

 Form 5471 ............................................... 192 

 38. Schedule O 

 Form 5471 ............................................... 192 

 39. Form 5695.................................................. 192 

 40. Form 5713.................................................. 192 

 41. Schedule A 

 (Form 5713) ............................................. 192 

 42. Schedule B 

 (Form 5713) ............................................. 192 

 43. Schedule C 

 (Form 5713) ............................................. 192 

 44. Form 5884.................................................. 192 

 45. Form 5884-A................................................ 192 

 46. Form 6198.................................................. 192 

 47. Form 6251.................................................. 192 

 48. Form 6252.................................................. 192 

 49. Form 6478.................................................. 193 

 50. Form 6765.................................................. 193 

 51. Form 6781.................................................. 193 

 52. Form 8082.................................................. 193 

 53. Form 8271.................................................. 193 

 54. Form 8275.................................................. 193 

 55. Form 8275-R................................................ 193 

 56. Form 8283.................................................. 193 

 57. Form 8379.................................................. 193 

 58. Form 8396.................................................. 193 

 59. Form 8582.................................................. 193 

 60. Form 8582-CR............................................... 193 

 61. Form 8586.................................................. 194 

 62. Form 8594.................................................. 194 

 63. Form 8606.................................................. 194 

 64. Form 8609-A................................................ 194 

 65. Form 8611.................................................. 194 

 66. Form 8615.................................................. 194 

 67. Form 8621.................................................. 194 

 68. Form 8689.................................................. 194 

 69. Form 8697.................................................. 194 

 70. Form 8801.................................................. 194 

 71. Form 8812.................................................. 194 

 72. Form 8814.................................................. 195 

 73. Form 8815.................................................. 195 

 74. Form 8820.................................................. 195 

 75. Form 8824.................................................. 195 

 76. Form 8826.................................................. 195 

 77. Form 8828.................................................. 195 

 78. Form 8829.................................................. 195 

 79. Form 8833.................................................. 195 

 80. Form 8834.................................................. 195 

 81. Form 8835.................................................. 195 

 82. Form 8839.................................................. 195 

 83. Form 8844.................................................. 196 

 84. Form 8845.................................................. 196 

 85. Form 8846.................................................. 196 

 86. Form 8847.................................................. 196 

 87. Form 8853.................................................. 196 

 88. Form 8854.................................................. 196 

 89. Form 8859.................................................. 196 

 90. Form 8860.................................................. 196 

 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page vi 

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

 91. Form 8861.................................................. 196 

 92. Form 8862.................................................. 196 

 93. Form 8863.................................................. 196 

 94. Form 8864.................................................. 196 

 95. Form 8865.................................................. 197 

 96. Schedule K-1 

 (Form 8865) ............................................. 197 

 97. Schedule O 

 (Form 8865) ............................................. 197 

 98. Schedule P 

 Form (8865) ............................................. 197 

 99. Form 8866.................................................. 197 

 100. Form 8873.................................................. 197 

 101. Form 8874.................................................. 197 

 102. Form 8880.................................................. 197 

 103. Form 8881.................................................. 197 

 104. Form 8882.................................................. 197 

 105. Form 8885.................................................. 197 

 106. Form 8886.................................................. 198 

 107. Form 8888.................................................. 198 

 108. Form 8889.................................................. 198 

 109. Form 8891.................................................. 198 

 110. Form 8896.................................................. 198 

 111. Form 8900.................................................. 198 

 112. Form 8901.................................................. 198 

 113. Form 8903.................................................. 198 

 114. Form 8906.................................................. 198 

 115. Form 8907.................................................. 198 

 116. Form 8908.................................................. 198 

 117. Form 8909.................................................. 198 

 118. Form 8910.................................................. 199 

 119. Form 8911.................................................. 199 

 120. Form 8912.................................................. 199 

 121. Form 8914.................................................. 199 

 122. Form 8915.................................................. 199 

 123. Form 8917.................................................. 199 

 124. Form 8919.................................................. 199 

 125. Form 9465.................................................. 199 

 126. Form Payment............................................... 199 

 127. Allocation Record.......................................... 199 

 .11 Authentication Record.......................................... 200 

 .12 STCGL/LTCGL.................................................... 200 

 .13 State Records.................................................. 200 

 .14 Summary Record................................................. 200 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page vii 

 Section 12 - Federal/State Electronic Filing Specifications............. 202 

 .01 General Description............................................ 202 

 A. State-Only Filing........................................... 202 

 B. Federal/State e-file Returns with Foreign Addresses......... 202 

 C. State Acknowledgements...................................... 202 

 .02 Federal/State Filing - Participating States.................... 202 

 .03 Data Communications............................................ 203 

 .04 Record Format General Description.............................. 204 

 .05 File Format General Description................................ 204 

 .06 File Format Fixed and Variable Length Options.................. 205 

 .07 Types of Characters............................................ 205 

 .08 Validation of State-Only Returns............................... 206 

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

 Foreign Addresses.............................................. 206 

 .10 Acknowledgement File for Federal/State-Only Transmissions...... 207 

 .11 State Acknowledgement File Transmitted by State 

 Agencies to EMS................................................ 207 

 a. Processing and Validations of State Acknowledgement 

 (Outer Envelope) ............................................ 209 

 b. Processing and Validations of State Acknowledgement 

 (Inner Envelope Format) ..................................... 210 

 .12 Transmission Status Report..................................... 211 

 .13 State ACK Record – Outer Envelope TRANA........................ 212 

 1. Transmission Information Record – A......................... 212 

 2. Transmission Information Record – B......................... 214 

 3. Recap Record................................................ 215 

 .14 State ACK Record – Inner Envelope TRANA........................ 217 

 1. Transmission Information Record – A......................... 217 

 2. Transmission Information Record – B......................... 219 

 3. ACK Key Record.............................................. 220 

 4. ACK Error Record............................................ 223 

 5. Recap Record................................................ 224 

 .15 Record Format Fixed and Variable Examples...................... 226 

 .16 STCAP Record Layout............................................ 227 

 .17 Validation of State Records.................................... 228 

 Section 13 - Electronic Signatures Specifications....................... 232 

 .01 What is Self-Select Method..................................... 232 

 .02 Taxpayer Eligibility Requirements.............................. 233 

 .03 What is the Practitioner PIN Method............................ 234 

 .04 Taxpayer Eligibility Requirements.............................. 234 

 .05 Data Validation................................................ 235 

 .06 IRS e-file Signature Authorizations............................ 237 

 .07 Jurat/Disclosure Guidelines.................................... 238 

 .08 Jurat Language Text Selections................................. 240 

 .09 e-file Jurat/Disclosure Text Code A-D.......................... 245 

 .10 Validation of Electronic Signatures for e-file................. 250 

 .11 Self-Select PIN Method Questions and Answers................... 252 

 .12 Practitioner PIN Method Questions and Answers.................. 260 
TABLE OF CONTENTS continued

Publication 1346 August 31, 2007 Part 1 Page viii 

 ATTACHMENT 1 Error Reject Code (ERC) Cross References................. 264 

 ATTACHMENT 2 Acceptable Abbreviations................................. 382 

 ATTACHMENT 3 Standard Postal Service State Abbreviations 

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

 ATTACHMENT 4 APO/FPO City/State/Zip Codes 

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

 ATTACHMENT 5 Community Property State Abbreviations................... 388 

 ATTACHMENT 6 Clarification of Non-Paid Preparer Fields................ 390 

 ATTACHMENT 7 EIN Prefixes............................................. 394 

 ATTACHMENT 8 Valid Two-Digit EFIN Prefix Codes........................ 396 

 ATTACHMENT 9 Social Security/Taxpayer Identification Numbers 

 (Valid Ranges for SSN/ITIN/ATIN's)....................... 398 

 ATTACHMENT 10 Country Codes for Forms 2555/2555-EZ 

 and Foreign Employer Compensation Record (FEC Record).... 400 

 ATTACHMENT 11 Maximum Number of Forms and Schedules.................... 404 
 Publication 1346 August 31, 2007 Part 1 Page ix 

INTRODUCTION

This publication outlines the communications procedures, transmission formats, 

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

income tax returns filed electronically via telephone lines to participating 

Internal Revenue Service Centers. Also covered are the formats for statement 

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

files transmitted to electronic filers. 

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

Layouts (Part II) and the corresponding version of the Handbook for Electronic 

Return Originators 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 need only Publication 1345. 

Publication 1346, and Publication 1436 are mailed automatically to applicants 

as appropriate, based on their intended participation. 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. A list of IRS e-file publications is in Publication 3112, IRS 

e-file Application and Participation. You may also call 1-800-829-3676 for 

You may also call 1-800-829-3676 for additional copies of publications. 

This publication and its updates are also available on the Digital Daily 

website at www.irs.gov. In addition, they are available on the Electronic 

Filing System Bulletin Board System. The Electronic Filing Bulletin Board 

System (EFSBBS) operates seven days a week. The system is unavailable at 

4:00 a.m. Eastern Time for about 30-60 minutes for maintenance. This system 

provides general Electronic Filing Program information as well as specific 

information concerning changes to this and other publications. 

Filers using an asynchronous modem (14.4 Kbps or less) and communication 

software can access the bulletin board by dialing: 

 859-292-0137 

 

The communication software should have the following protocol: 

Full Duplex, No Parity, 8 Data Bits, and 1 Stop Bit. 
Publication 1346 August 31, 2007 Part 1 Page x 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page xi 

HIGHLIGHTS FOR TAX YEAR 2007

New Form(s)/Schedule(s)

Four (4) additional forms will be accepted for Electronic Filing for 

Tax Year 2007: 

Form 1040-SS (PR) – U.S. Self-Employment Tax Return Additional Child Tax Credit 

Form 8909 – Energy Efficient Appliance Credit 

Form 8917 – Tuition and Fees Deduction 

Form 8919 – Uncollected Social Security and Medicare Tax on Wages 

New Record attached to 1040-SS (PR): 499-R/W-2PR 

 

Form 1040 Write-Ins

Line 15b – “HFD” for qualified HSA funding distributions 

from an Individual Retirement Account (IRA). 

Line 16b – “PSO” for distributions from retirement plans 

to pay insurance premiums for retired public safety officers. 

Line 36 – “WBF” deduction for whistleblower fees. 

Line 44 – “FITPP” for additional tax on the recapture of 

a charitable deduction of a fractional interest in tangible 

personal property. 

 

Electronic Management System (EMS)

Beginning processing year 2008, MeF and 1065 Proprietary returns will no longer be 

accepted through EMS. 

New EMS Login Banner - 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. 

TRADING PARTNER RESET ACKNOWLEDGMENT OPTION - Transmitters can re-hang/reset all 

types of Acknowledgements files by choosing Menu option 8 from the EMS main menu. 

The State Retrieval Subsystem will be consolidated into EMS. The following 

messages will be disabled. 

“State Return Menu is currently unavailable. Additional information may 

 be available on irs.gov and quickalerts.” 

 

“State Return Menu is busy. Wait at least 10 minutes, then retry.” 

NEW ENCRYPTION OPTIONS - There will be three options for SSL 3.0/TLS 1.0: 

1) AES 128-bit (Treasury recommends #1) 

2) TDES 168-bit (may affect performance) 

3) SSL 128-bit (RC4) – current, but will phase out in 2009/2010 

Federal/State Returns

Indiana, Louisiana, and South Carolina have elected to mandate individual e-filing 

for Practitioners filing 100 or more returns. 

An ITIN/SSN mis-match indicator will be passed to the states. Field 0016 of the 

Generic Record will be populated with “M”. The Generic Record will increase to 

2754 bytes. 
 Publication 1346 August 31, 2007 Part 1 Page xii 

HIGHLIGHTS FOR TAX YEAR 2007 continued

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. In this initial year we will be electronically accepting an 

abbreviated Page 1 and the first three lines of Page 2, to process refund-only 

claims for Additional Child Tax Credit from bona fide residents of Puerto Rico. 

The requirements for e-file reflect the instructions for the paper 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 attempt to portray the submission 

as “1040PR” will cause it to be rejected. 

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. 

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. 

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 August 31, 2007 Part 1 Page xiii 

HIGHLIGHTS FOR TAX YEAR 2007 continued

Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

Beginning with the 2008 filing season, tax practitioners can e-file individual 

income tax returns only if the returns are signed electronically using either the 

Self-Select or the Practitioner PIN method. Electronic Return Originators will no 

longer use Form 8453 as a signature document, but will continue to use a newly 

designed 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. See Attachment 6 for additional information. 

Tax Year 2007 Forms 8453 will be processed by the Andover and Austin Submission 

Processing Centers. Andover will process forms for returns transmitted to Andover 

and Kansas City. Austin will process forms for returns transmitted to Austin, 

Fresno and Philadelphia. 

Note: Requirements for Tax Year 2007 Form 8453-OL, U.S. Individual Income Tax 

Declaration for an IRS e-file Online Return, have not changed. 

 

Authentication Record Change 

Due to the elimination of the “signature” Form 8453, the PIN Type Code (SEQ 0008) 

“blank” has been removed and PIN Type Code (SEQ 0008) “F” (Form 8453-OL Required) 

has been added to the Authentication Record. 

New Paper Document Indicator 12 

Beginning Tax Year 2007, Paper Document Indicator 12 (SEQ 0182) has been added to 

the Summary Record to indicate that Worksheets 1 through 4 from Pub. 517, Social 

Security and Other Information For Members of the Clergy and Religious Workers, 

will be submitted with Form 8453 or Form 8453-OL. 

Jurat/Disclosure Codes

The Jurat/Disclosure Codes are updated to include Form 1040-PR/SS, U.S. SelfEmployment Tax Return (Including the Additional Child Tax Credit for Bona Fide 

Residents of Puerto Rico) 
 Publication 1346 August 31, 2007 Part 1 Page xiv 

HIGHLIGHTS FOR TAX YEAR 2007 continued

Self-Select PIN - Prior Year PIN 

Beginning in Filing Season 2007, when using the Self-Select PIN signature 

method, taxpayers were able to use their prior year PIN for authentication. 

The prior year PIN DOES NOT increase the number of shared secrets that must be 

submitted to IRS. Taxpayers may use either their Original Prior Year Adjusted 

Gross Income or Prior Year PIN, for authentication. Software may be designed 

to allow an entry in both of these fields. Taxpayers may choose to include 

both the original Prior Year AGI and Prior Year PIN; if either of these shared 

secrets matches, the return will continue processing. 

NOTE: The Date of Birth shared secret requirement is NOT impacted by this change. 

Both Online taxpayers as well as taxpayers who use an Authorized e-file Provider 

to file their tax returns are 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. 

New Electronic Signature Requirement for Tax Practitioners

Beginning with the 2008 filing season, Tax Practitioners can e-file individual 

income tax returns only if the returns are signed electronically using either the 

Self-Select or the Practitioner PIN method: 

o Paperless signature by taxpayer via Self-Select PIN or 

o Electronic signature by authorization to an Electronic Return Originator 

via Form 8879 retained by the ERO 

Nearly 90 percent of tax professionals already use PINs to sign returns 

electronically, and it’s time to take this step toward truly paperless filing. 

Tax Practitioners will no longer use Form 8453 as a signature document, but will 

continue to use a newly designed Form 8453 to transmit supporting documents that 

are required to be submitted to the IRS. 

 
 Publication 1346 August 31, 2007 Part 1 Page xv 

Intentional Blank Page

 
 Publication 1346 August 31, 2007 Part 1 Page xvi 

Editorial Changes

All changes made for Tax Year 2007 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 to the Electronic Filing 

Bulletin Board System. 

Part II of Publication 1346 contains the Electronic Returns Record Layouts 

for Individual Income Tax Returns. 

Part III of Publication 1346 contains Electronic Transmitted Documents (ETD) 

File Specifications and Record Layouts. 
 Publication 1346 August 31, 2007 Part 1 Page xvii 

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 Electronic Filing Program 

Joyce Colbert, SE:W:CAS:SP:ES:I, NCFB C5-357 

5000 Ellin Road 

Lanham, MD 20706 

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

Internal Revenue Service 

Johl Jamanow, SE:W:CAS:SP:ES:I, NCFB C5-351 

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 

Trena Moody, SE:W:CAS:SP:ES:I, NCFB C5-373 

5000 Ellin Road 

Lanham, MD 20706 
 Publication 1346 August 31, 2007 Part 1 Page 1 

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. 

 -| 

HISTORICAL NOTE: In 1996, IRS began phasing in a UNIX-based Front End 

Processing Subsystem (FEPS), also known as the Electronic Management 

System (EMS), at the Enterprise Computing Center (ECC) at Memphis (formerly 

known as Tennessee Computing Center (TCC)) to eventually replace all of the 

IBM Series/1 Data Communications Subsystem (DCS). In processing year 1997, 

the Tennessee Computing Center (TCC) replaced the Series/1 DCS with the 

new FEPS. 

In 1997, the Austin Service Center (AUSC) also began phasing in the FEPS 

and in 1999 phased out the IBM Series/1. Beginning with PATS 1999, the 

IBM Series/1 mini-computers were retired from Andover (ANSC), 

Cincinnati (CSC), and Ogden Service Centers (OSC). Instead of installing 

the new FEPS in these centers all sites began using the FEPS in the ECC at 

Martinsburg, WV and Memphis, TN. The following transmission rules apply: 

Processing for 1040 e-file in 2008 

Tax Year 2007 

 JANUARY 2008 – OCTOBER 2008 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

e-Help Desk 

1-866-255-0654 

Send Form(s) 

8453/8453-OL 

to:

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 Andover Andover 

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, 

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

Forms 8891 

E – Austin 

efileD.ems.irs.gov Austin Austin 

Illinois, Minnesota, Wisconsin, Michigan, 

Indiana, Ohio, West Virginia, Missouri, 

Kansas 

F – Kansas City 

efileC.ems.irs.gov Kansas City Andover 

Florida, Tennessee, Kentucky, North Carolina, 

South Carolina, Georgia, APO/FPO Miami 

G – Philadelphia 

efileD.ems.irs.gov Kansas City Austin 

California, Alaska, Arizona, Hawaii, Idaho, 

Montana, Nevada, Oregon, Utah, Washington, 

Wyoming, APO/FPO San Francisco 

H – Fresno 

efileC.ems.irs.gov Fresno Austin 

If Federal return only and the first two 

digits of the ERO’s Electronic Filing 

Identification Number (EFIN) are: 

01,02,03,04,05,06,11,13,14,16,20,22,23,25,51,

52,54,78 

C – Andover 

efileD.ems.irs.gov Andover Andover 

42,45,46,47,63,64,66,71,72,73,74,75,76,80,84,

85,98 

E – Austin 

efileD.ems.irs.gov Austin Austin 

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

efileC.ems.irs.gov Kansas City Andover 

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

efileD.ems.irs.gov Kansas City Austin 

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

96,99 

H – Fresno 

efileC.ems.irs.gov Fresno Austin 

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 

September 20, 2007 
 Publication 1346 August 31, 2007 Part 1 Page 2 

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. 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 posted on the Electronic Filing 

Bulletin Board System and 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 August 31, 2007 Part 1 Page 3 

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 key (also 

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

 keys), (EFSI interface). All responses may be in upper or lower 

 case EXCEPT the login identification and password, which are case- 

 sensitive and must be entered with the exact case as it appears in 

 the letter with your password and in the Transmitters Profile DataBase 

(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 DATABASE (TPDB)

The Transmitter Profile DataBase (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 August 31, 2007 Part 1 Page 4 

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. (Check with your phone company to 

 verify use of *70 to disable call waiting). 

5. EXAMPLES

 In the examples below, boldface text indicates information sent by the 

transmitter. The system will echo transmitter input and send a carriage 

return "<cr>", followed by line feed "<lf>" after receipt of a "<cr>" 

 from the transmitter. 

 6. SUSPENDED TRANSMITTER

 A suspended transmitter will be allowed to log into EMS to continue 

 to receive Acknowledgements, but will not be allowed to transmit. 

 See Section 1-Data Communication .01.11.a. 

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 August 31, 2007 Part 1 Page 5 

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 Exhibit 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. GOVERNMENT 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 August 31, 2007 Part 1 Page 6 

SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

The TP is then prompted for his/her login id and password as shown in 

Exhibit 3-2. (Note: Not only will the password not be displayed, but 

also there will be 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 successfully logs on and 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 that “N” will be replaced 

by the number of days remaining until the password must be changed).

Password must be changed in N day(s). 

Exhibit 3-3 Password Change in N Days 

If there are more than seven days until the password expires, 

then processing continues as described in Section 1-Data 

Communication .01.9.e. 

 b. SUCCESSFUL LOGIN - PASSWORD CHANGE REQUIRED

There are times when a TP correctly supplies his/her EMS login id 

and password, but is required to change his/her password before 

proceeding. These include: 

• the TP first logs in 

• the TP’s current password has expired after 90 days 

• the TP’s password has been reset by an EMS system 

administrator as a result of the TP contacting the 

IRS e-Help Desk |

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 3-4. 

 Enter new password: 

 Re-enter new password: 

Exhibit 3-4 New Password Prompts 
 Publication 1346 August 31, 2007 Part 1 Page 7 

SECTION 1 – DATA COMMUNICATION

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

If the TP’s responses meet the rules for changing the password (refer 

to Appendix G for rules regarding passwords), the password is changed 

and the message shown in Exhibit 3-5 is displayed. The TP will 

subsequently use the new password to log into either EMS processing 

center. Processing then continues as described in Section 1-Data 

Communication .01.9.e. 

Password changed. 

Exhibit 3-5 Password Change Confirmation 

However, if the TP’s responses to the password prompts do not meet the 

rules for changing the password, then an error message is displayed. 

A TP is given at most 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 3-6 is displayed. 

If the TP has unsuccessfully attempted to change his/her password 

less than three times, he/she is prompted for his/her new password as 

shown in Exhibit 3-4. If this is the third unsuccessful attempt, then 

the TP is disconnected. 

 New passwords don’t match. 

Exhibit 3-6 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 3-7 is 

displayed. If the TP has unsuccessfully attempted to change his/her 

password less than three times, he/she is prompted for his/her new 

password as previously shown in Exhibit 3-4. If this is the third 

unsuccessful attempt, the TP is disconnected. 

Password rule(s) have not been met. 

Exhibit 3-7 Password Rule Violation Message 

If the TP has concurrent sessions, only one session 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 3-8 is 

displayed to the other session(s) and the TP is disconnected. 

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

Exhibit 3-8 Another Login Session Changing Password Message 
 Publication 1346 August 31, 2007 Part 1 Page 8 

SECTION 1 – DATA COMMUNICATION

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

If a system error occurs during the change password operation, the 

password may or may not be changed. The message shown in Exhibit 3-9 

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 3-9 System Error Message 

 

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 3-10. 

 Login incorrect 

 Exhibit 3-10 Login Incorrect Message 

 After each unsuccessful login attempt, the system displays “Login 

 incorrect.” After three consecutive unsuccessful login attempts, 

 the TP is disconnected. After six consecutive unsuccessful login 

 attempts (in two or more consecutive sessions) the TP’s account is 

 disabled. Once the account has been disabled, any attempt to login 

 to the account causes the system to display the message “This account 

 is currently disabled” and the login attempt fails. If this happens, 

 the TP should contact the IRS e-Help Desk. | 

 This account is currently disabled. 

Exhibit 3-11 Disabled Account Message 

d. EMS Unavailable

If the EMS application is not available when the TP attempts 

to login, one of two messages is displayed after the login id 

and password prompts. If EMS is unavailable because of 

scheduled down time, the message shown in Exhibit 3-12 is 

displayed and the TP is disconnected. 

 EFS is currently unavailable. Additional information may be 

 available on IRS quick alerts. 

Exhibit 3-12 EFS Unavailable Message
 Publication 1346 August 31, 2007 Part 1 Page 9 

SECTION 1 – DATA COMMUNICATION

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

If the EMS application is unavailable for unscheduled reasons, the 

 message shown in Exhibit 3-13 is displayed and the TP is disconnected. 

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

Exhibit 3-13 EFS Busy Message 

 e. EMS Main Menu Processing

 Once the TP has successfully completed the login process 

 (including changing his/her password, if necessary), the 

 “last login” message is displayed as shown in the Exhibit 3-14. 

Last login: Tue Sep 4 10:39:31 from computername 

Exhibit 3-14 Last Login Message 

 

 The “Official Use” banner shown in Exhibit 3-15 is then displayed. 

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

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

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

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

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

 Exhibit 3-15 "Official Use" Banner 
 Publication 1346 August 31, 2007 Part 1 Page 10 

SECTION 1 – DATA COMMUNICATION

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

Next the Main Menu is displayed as shown in 3-16. 

 -| 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State 

use only) 

8) Reset Acknowledgment File(s) 

 

 Enter your choice: 

Exhibit 3-16 Initial Main Menu for Non-State TP 

From the Main Menu, the non-State TP can now choose to receive acknowledgment |

files and transmit a file, change the protocol and/or compression settings, 

request a Transmission Status Report, change his/her password, or reset | 

acknowledgment file(s). Whenever the State TP completes Option 2 through 6, |

the TP is automatically returned to the Main Menu screen. If a non-State TP |

selects Option 7, the message shown in Exhibit 3-17 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) 

 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) 

 Enter your choice: 

 Exhibit 3-17 Initial Main Menu for State TP 
 Publication 1346 August 31, 2007 Part 1 Page 11 

SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) 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). Whenever the State | 

TP completes options 2 through 6, 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 3-18. 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) 

 Enter your choice: 9

 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) 

 Enter your choice: 

 Exhibit 3-18 Invalid Main Menu Selection 
 Publication 1346 August 31, 2007 Part 1 Page 12 

SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) 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 1-Data Communication 

.01.10.a-b., 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 the 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. 

If the TP enters a character that is not one of the listed number choices, 

i.e., is not 1-6 for non-State TPs or is not 1-7 for State TPs, then an 

invalid menu selection message along with the Main Menu is displayed. An 

example is provided in Exhibit 3-18. If the TP fails to make a valid 

selection in three attempts, the TP is disconnected. 

10. CHANGING SETTINGS

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

and compression settings. 

 a. Changing the Transmission Protocol

To change the transmission protocol, the TP chooses “Change File Transfer 

Protocol” as shown in Exhibit 4-1. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 Enter your choice: 3 

Exhibit 4-1 Choosing Change File Transfer Protocol 
 Publication 1346 August 31, 2007 Part 1 Page 13 

SECTION 1 – DATA COMMUNICATION

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

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 

If the TP has been approved to use the FTP protocol, he/she must 

provide certain configuration information to the IRS before being 

able to use FTP. Once the TP’s FTP configuration information has 

been added to the EMS system, then the menu shown in Exhibit 4-3 

is displayed. 

 FILE TRANSFER PROTOCOLS MENU 

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K 

4) YMODEM BATCH 

5) FTP 

 Enter your choice: 

Exhibit 4-3 Initial File Transfer Protocol Menu Display with FTP 

The TP can change the protocol or return to the Main Menu. 

Exhibit 4-4 demonstrates the TP changing his/her file transfer 

protocol to FTP. 

FILE TRANSFER PROTOCOLS MENU 

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K 

4) YMODEM BATCH 

5) FTP 

 Enter your choice: 5

Exhibit 4-4 Changing File Transfer Protocol to FTP 
 Publication 1346 August 31, 2007 Part 1 Page 14 

SECTION 1 – DATA COMMUNICATION

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

After the TP selects a protocol, the Main Menu is redisplayed with the 

selected protocol in brackets as shown in Exhibit 4-5. This protocol 

setting is saved and is used for all future incoming/outgoing file 

transfers unless the TP changes the protocol again. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only

8) Reset Acknowledgment File(s) 

 Enter your choice: 

 Exhibit 4-5 Redisplay of Main Menu after Protocol Change 

While in the File Transfer Protocols Menu, any character other than one 

of the menu number choices is considered invalid (as shown in Exhibit 4-6). 

 FILE TRANSFER PROTOCOLS MENU 

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K 

4) YMODEM BATCH 

5) FTP Enter your choice: 0 

Exhibit 4-6 Invalid File Transfer Protocol Menu Selection 

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 

 
 Publication 1346 August 31, 2007 Part 1 Page 15 

SECTION 1 – DATA COMMUNICATION

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

 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) 

 Enter your choice: 4

Exhibit 4-9 Choosing Change Compression Method 

 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. 
 Publication 1346 August 31, 2007 Part 1 Page 16 

SECTION 1 – DATA COMMUNICATION

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

FILE COMPRESSION METHODS MENU 

1) Return to MAIN MENU 

2) [None] 

3) GZIP 

4) COMPRESS 

 Enter your choice: 3 

Exhibit 4-10 Initial File Compression Methods Menu Display 

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) 

 Enter your choice: 

Exhibit 4-12 Main Menu Display After Change Compression 

 Method Menu 
 Publication 1346 August 31, 2007 Part 1 Page 17 

SECTION 1 – DATA COMMUNICATION

.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 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) 

 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 August 31, 2007 Part 1 Page 18 

SECTION 1 – DATA COMMUNICATION

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

11. RECEIVING ACKNOWLEDGMENTS

From the Main Menu, the TP receives acknowledgment files and/or 

transmits a file by choosing “Receive/Send File(s).” This section 

discusses receiving acknowledgment files, and Section 1-Data 

Communication .01.12. discusses sending files to the EMS System. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression Method [GZIP] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 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 1-Data Communication .01.12. This allows TPs 

to submit files even if there are no acknowledgment files waiting 

delivery. 

 

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

Exhibit 5-2 Zero Acknowledgment File Display 

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

displayed. The message shows the number of acknowledgment files 

waiting delivery to the TP. All acknowledgment files waiting 

delivery to the TP are delivered before the TP can submit a file. 

The count of acknowledgment files is updated every time the TP 

selects item 2) Receive/Send File(s), from the Main Menu. 

Additional acknowledgment files that were generated during the 

session are reflected in this count. 

 Number of Acknowledgment File(s) in outbound mailbox: 003 

 Are you ready to receive files? Y/[N]: Y or y

Exhibit 5-3 One or More Acknowledgment Files Display 

If the TP enters anything other than “Y” or “y,” the Main Menu as 

shown in Exhibit 5-1 is redisplayed. If the TP fails to respond 

affirmatively three consecutive times he/she is disconnected. 
 Publication 1346 August 31, 2007 Part 1 Page 19 

SECTION 1 – DATA COMMUNICATION

.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 

 

 
 Publication 1346 August 31, 2007 Part 1 Page 20 

SECTION 1 – DATA COMMUNICATION

.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 6 

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 August 31, 2007 Part 1 Page 21 

SECTION 1 – DATA COMMUNICATION

.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 5-1 is redisplayed. If there are no 

acknowledgment files for the TP to receive and the TP fails 

to respond affirmatively three times in a row, the TP is 

disconnected. 

Otherwise, the next prompt depends on the file transfer 

protocol being used. If the TP is using Zmodem, Ymodem, or 

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

in Exhibit 6-2. 

 

 Enter an upload command to your modem program now. 

 Exhibit 6-2 Modem Upload Prompt 

If the TP is using the FTP protocol, he/she is prompted to 

supply a file name as shown in Exhibit 6-3. After supplying 

the file name the TP is notified that the FTP transfer is 

beginning. This notice is also shown in Exhibit 6-3. 

 

 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 
 Publication 1346 August 31, 2007 Part 1 Page 22 

SECTION 1 – DATA COMMUNICATION

.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 prompts 

displayed vary depending on how the TP is registered and how the TP 

is sending the file (as either transmitter or reporting agent). 

These prompts are described in the sections below. See Section 1-Data 

Communication .01.12 for a description of TP registration types. 

b. Sending as Transmitter 

If the TP Interface software does not detect an error, the 

transmission confirmation message shown in Exhibit 6-6 is 

displayed followed by the Main Menu (Exhibit 6-7). If the TP 

hangs up without receiving the confirmation message, there is no 

guarantee that the EMS will process the file(s). 

The transmission confirmation message contains the Global 

Transaction Key (GTX Key) and the ACK File Reference Name. The |

GTX Key is the unique identifier assigned by the EMS to the file 

sent by the TP, and is used to track the processing of the file 

and its subsequent acknowledgment. The ACK File Reference Name |

is used when constructing the name of the acknowledgment file 

delivered to the TP. (See Appendix A for a description of the 

GTX Key and its relationship to the ACK File Reference Name.) | 
 Publication 1346 August 31, 2007 Part 1 Page 23 

SECTION 1 – DATA COMMUNICATION

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

 Transmission file has been received with the following 

 GTX Key: 

 S20041020123423.1700 10200001 

 Exhibit 6-6 Transmission Confirmation Message Display

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

can choose any menu item to continue or Logoff to end the session. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression Method [GZIP] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 Enter your choice: 

Exhibit 6-7 Main Menu Display 

See Section 1-Data Communication .01.17, Exhibit 11-1 for an 

example of a complete session. 
 Publication 1346 August 31, 2007 Part 1 Page 24 

SECTION 1 – DATA COMMUNICATION

.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 an 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) 

 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 August 31, 2007 Part 1 Page 25 

SECTION 1 – DATA COMMUNICATION

.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 August 31, 2007 Part 1 Page 26 

SECTION 1 – DATA COMMUNICATION

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

 14. CHANGING PASSWORD

TPs are responsible for maintaining their passwords. When a TP 

changes his/her password at one EMS processing center, it will 

be propagated to the other EMS processing center. Therefore, 

a TP should only execute the change password procedures once 

per new password. 

To change his/her password, the TP chooses “Change Password” 

as shown in Exhibit 8-1. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 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 August 31, 2007 Part 1 Page 27 

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)

 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 August 31, 2007 Part 1 Page 28 

SECTION 1 – DATA COMMUNICATION

.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, then the password is not changed and the message shown 

in Exhibit 8-8 is displayed. The TP is then returned to the Main Menu as 

previously shown in Exhibit 8-4. If it has been less than seven days and 

the TP needs to change his/her password, he/she should contact the IRS | 

e-Help Desk. 

 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 August 31, 2007 Part 1 Page 29 

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

When the trading partner is a State TP that can retrieve state 

return data, the Main Menu includes an additional option, “Show 

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)

 Enter your choice: 

Exhibit 9-1 Main Menu with Show State Return Menu Option 
 Publication 1346 August 31, 2007 Part 1 Page 30 

SECTION 1 – DATA COMMUNICATION

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

a. State Return Menu Unavailable

If the State TP selects “Show State Return Menu (available for |

State use only)” from the Main Menu, and the State Return Menu is |

unavailable, one of two messages is displayed. If the State Return 

Menu is unavailable because of a scheduled down time, the message 

shown in Exhibit 9-2 is displayed and the State TP is returned to 

the Main Menu. 

 State Return Menu is currently unavailable. 

 Additional information may be available on IRS quick alerts. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s)

 Enter your choice: 7 

Exhibit 9-2 State Return Menu Unavailable Message 

If the State TP chooses “Show State Return Menu” (available for |

State use only)” from the Main Menu and the State Return Menu is busy, | 

the message as shown in Exhibit 9-3 is displayed and the State TP is 

returned to the Main Menu. 

 State Return Menu is busy. Wait at least 10 minutes, then retry. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 Enter your choice: 7 

Exhibit 9-3 State Return Menu Busy Message 
 Publication 1346 August 31, 2007 Part 1 Page 31 

SECTION 1 – DATA COMMUNICATION

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

 b. 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 9-4 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 9-4 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 9-5. 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 9-5 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 August 31, 2007 Part 1 Page 32 

SECTION 1 – DATA COMMUNICATION

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

 c. 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 9-6. 

Enter State File sequence number or press Enter to return to menu: 

Exhibit 9-6 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 9-4). 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 9-7. 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 9-7 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 9-8. 

 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 9-8 State File Reset Message 
 Publication 1346 August 31, 2007 Part 1 Page 33 

SECTION 1 – DATA COMMUNICATION

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

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 9-9, 9-10, 9-11, or 9-12): | 

 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 9-9 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 9-10 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 9-11 State File in Use Message 
 Publication 1346 August 31, 2007 Part 1 Page 34 

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 9-12 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 9-13 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 9-13 Ten State Files Reset Limit Message 
 Publication 1346 August 31, 2007 Part 1 Page 35 

SECTION 1 – DATA COMMUNICATION

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

 d. Requesting a State Files to Download Report

Previously this report was automatically displayed during the state 

data retrieval session. 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 9-14 

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 9-14 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 9-15 is displayed. For FTP, the message 

shown in Exhibit 9-16 is displayed. The file transfer will begin after 

the appropriate notice. 

 Beginning Report download. 

Exhibit 9-15 Modem Download Report Notice 

 Putting Report by FTP. 

Exhibit 9-16 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 August 31, 2007 Part 1 Page 36 

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 9-17 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 9-17 Error Transmitting Report File Message 

If the report file is transmitted successfully, the message shown in 

Exhibit 9-18 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 9-18 Report File Transmission Complete Message 

The State TP can make only one State Files to Download report request 

per State Return Menu session. If the State TP tries to request a report 

again, the message shown in Exhibit 9-19 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 9-19 One Report Request Allowed Message 
 Publication 1346 August 31, 2007 Part 1 Page 37 

SECTION 1 – DATA COMMUNICATION

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

Exhibit 9-20 shows an example of the State Files to Download Report. 

State Files to Download Report 

 Run Date: 2007-05-15 12:23:50 

 Location: Enterprise Computing Center at Memphis 

 FILE NUMBER COMPRESSED

 NAME DATE/TIME LOADED TEST RETURNS FILE SIZE 

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

 ga274.gz 2007-05-14 13:35:50 N 3000 1971147

 ga275.gz 2007-05-14 13:35:50 N 3000 1960644

 ga276.gz 2007-05-14 13:35:50 N 2035 1092342

 ga277.gz 2007-05-14 13:46:09 N 726 224754

Exhibit 9-20 State Files to Download Report Example 

 e. 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 9-21 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 9-21 No State Files to Download Message 

The State TP will no longer receive a dummy file with a STCAP record 

containing the NO STATE DATA AVAILABLE message if there are no available 

files to send to the state. 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 August 31, 2007 Part 1 Page 38 

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 are present on the SRS 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 9-23 is displayed. 

For FTP, the message shown in 9-23 is displayed. The state file transfer 

will begin after the appropriate notice. 

EFS ready for modem download. 

Exhibit 9-22 Modem Download Notice 

 Putting File(s) by FTP. 

Exhibit 9-23 FTP “Putting File(s)” Download Notice 

When the retrieval of state return data file(s) is successfully 

completed, the message shown in Exhibit 9-24 is displayed before the 

State TP is returned to the State Return Menu. 

 STATE DATA TRANSMISSION COMPLETE 

 Weekday Month Day HH:MM:SS Timezone 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 9-24 State Data Transmission Complete Message 
 Publication 1346 August 31, 2007 Part 1 Page 39 

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 9-25 are 

displayed. 

 STATE DATA TRANSMISSION ERRORS 

 Weekday Month Day HH:MM:SS Timezone Year 

 DISCONNECTING FROM EFS. 

Exhibit 9-25 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) 

 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 August 31, 2007 Part 1 Page 40 

SECTION 1 – DATA COMMUNICATION

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

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 August 31, 2007 Part 1 Page 41 

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 August 31, 2007 Part 1 Page 42 

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 August 31, 2007 Part 1 Page 43 

SECTION 1 – DATA COMMUNICATION

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

The TP can reset up to ten acknowledgments in a session. If the TP |

attempts to reset an eleventh acknowledgment, the message as shown in |

Exhibit 10-11 along with the MAIN Menu is displayed. If the TP |

attempts to reset an eleventh acknowledgment three times, the TP is |

disconnected. |

 Only ten Acknowledgments can be reset in one session. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 Enter your choice: 

 Exhibit 10-11 Ten ACK File Limit Message 

 17. LOGGING OFF THE SYSTEM | 

 To end his/her session, TP chooses “Logoff” from the Main Menu 

 Exhibit 11-1. |

 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) 

 Enter your choice: 1 

Exhibit 11-1 Choosing Logoff 

The TP Interface software performs any necessary cleanup activities, 

records statistical information, and then displays the message shown 

in Exhibit 11-2. 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 11-2 End of TP Session Message 
 Publication 1346 August 31, 2007 Part 1 Page 44 

SECTION 1 – DATA COMMUNICATION

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

18. TRADING PARTNER SESSIONS EXAMPLES | 

This section provides complete examples of the TP sessions. 

Exhibit 12-2 illustrates when the TP logs in, receives |

acknowledgement files, submits a tax return file, and terminates 

the session. 

THIS U.S. GOVERNMENT 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 computername 

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

 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) 

 Enter your choice: 2 

Exhibit 12-1 TP Session to Select Receive/Send File(s) 
 Publication 1346 August 31, 2007 Part 1 Page 45 

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) 

 Enter your choice: 1 

 DISCONNECTING FROM EFS. 

Exhibit 12-1 TP Session to Pick Up Acknowledgments and Transmit 

a Tax Return File 
 Publication 1346 August 31, 2007 Part 1 Page 46 
 Publication 1346 August 31, 2007 Part 1 Page 47 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 48 

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 site identifier is ‘T’ for transmissions processed 

in ECC-MEM (Memphis) and ‘U’ for transmissions processed in ECC-MTB (Martinsburg). 

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. 

The EMS acknowledgment files will be named as described in Exhibit A-1. 

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 August 31, 2007 Part 1 Page 49 

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 “S20041020154710.0800,” 

the first four digits of the reference name would be “1020.” The next 

 four digits would be a sequence number generated by the EMS, e.g., “0001.” 

The 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 

lowercase. 
 Publication 1346 August 31, 2007 Part 1 Page 50 
 Publication 1346 August 31, 2007 Part 1 Page 51 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 52 

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 August 31, 2007 Part 1 Page 53 

XML ERROR ACKNOWLEDGMENT FORMAT FOR 

DETECTED XML VULNERABILITIES AND THREATS 

EMS checks all incoming files for XML vulnerabilities or threats. If an XML 

vulnerability 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 an XML vulnerability 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 XML threat. 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 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> 
 Publication 1346 August 31, 2007 Part 1 Page 54 

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 August 31, 2007 Part 1 Page 55 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 56 
 Publication 1346 August 31, 2007 Part 1 Page 57 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 1 Page 58 

TABLE OF CONTENTS 

Section Description Page 

C.1 INTERNET SERVICE C-60 

C.2 DEDICATED/LEASED LINE SERVICE C-62 

C.2.1 DEDICATED/LEASED LINES C-62 

C.2.2 COMMUNICATION SERVICES C-62 

C.3 TELNET OPTIONS C-63 

C.4 ZMODEM OPTIONS C-64 
 Publication 1346 August 31, 2007 Part 1 Page 59 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 1 Page 60 

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: 

RFC 854 – Telnet Protocol Specification 

SSL 3.0 Specification (http://wp.netscape.com/eng/ssl3) 

The TP can use one of the following encryption standards, listed in order of |

priority, using SSL and Telnet/S: |

AES 128-bit (FIPS-197) | 

TDES 168-bit (FIPS-197) | 

RC4 128-bit | 

When the TP connects over the Internet, the IRS system will automatically |

negotiate the encryption standard so that the highest prioritized standard |

that is available is used. |

 The Telnet/SSL traffic must be transmitted to EMS on Transmission Control |

Protocol (TCP) Port 992. The TP may need to configure his/her firewall(s) |

to allow this traffic to pass through. This has been the most common 

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

reasons, most businesses routinely block traffic on ports not commonly | 

used for security reasons. The TP connects to EMS using one of the 

following fully qualified Domain Name Service (DNS) names. 

efileA.ems.irs.gov – Martinsburg Computing Center 

efileB.ems.irs.gov – Memphis Computing Center 

efileC.ems.irs.gov – Memphis Computing Center 

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 August 31, 2007 Part 1 Page 61 

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 including PowerTerm Pro Enterprise for Unix Version 8.8.3, 

Hummingbird Exceed, and Attachmate. Many other 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. If a TP cannot successfully connect 

using his/her internally developed package, it is recommended that the TP 

try using one of the above packages, which can often be evaluated free, 

to verify the connectivity parameters outlined above. Additional guidance 

is given in C.3 and C.4 
 Publication 1346 August 31, 2007 Part 1 Page 62 

EMS Communications and Encryption continued 

C.2 Dedicated/Leased Line Service

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

contact Darryl Giles at (202) 283-5193, e-mail darryl.s.giles@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 August 31, 2007 Part 1 Page 63 

EMS Communications and Encryption continued 

Once the TP establishes a connection using EMS dedicated/leased line |

services the following capabilities are available. 

● Connecting over a TCP/IP link allows a TP to connect to any host 

 available to him/her at the computing center. 

● Backup protection. EMS systems have a fail over capability 

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

 However, TPs may need to reconfigure their routers and their |

 communication servers if they have not initially configured them | 

 to communicate with the backup system as well as the primary system. | 

● Transfer of data using FTP. If a TP has a host system that supports 

 FTP, he/she may use this as a protocol to send and receive files to 

 the EMS system. For TPs using this transfer method the only 

 configuration needed is to setup a user account for EMS to use and 

 directories for EMS to use to “get” return files and “put” 

 acknowledgment files. EMS transmits one file for each acknowledgment 

 file available for processing. The file transfers are binary and 

 the “#” hash mark is displayed for every 1,024 bytes of data 

 transferred. 

● File transfers over Telnet. If a TP uses TCP/IP to connect to the EMS 

 system, his/her logon to the system is through Telnet. If the TP does 

 not want to use FTP to transfer files, he/she may use another file 

 transfer protocol such as Zmodem over the Telnet session. This 

 capability is currently available in many of the Telnet application 

 programs. The file transfer rate of Zmodem over a Telnet session is 

 not as fast as FTP. See Sections C.3 and C.4 for more details. 

● One final aspect of a TCP/IP connection to the EMS is that TCP/IP 

 supports multiple simultaneous connections to the same host or multiple 

 hosts. A TP may submit files over multiple concurrent sessions. However, 

 only one session per host can retrieve acknowledgment files. 

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 August 31, 2007 Part 1 Page 64 

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 August 31, 2007 Part 1 Page 65 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 66 
 Publication 1346 August 31, 2007 Part 1 Page 67 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 68 

EXAMPLES OF TRANSMISSION STATUS REPORTS 

This section shows the following examples of a Transmission Status Report: 

• Exhibit D-1 Browser View of State Transmission Report (When No Data is 

 Available) 

• Exhibit D-2 Text View of State Transmission Report (When No Data is 

 Available) 

• Exhibit D-3 Browser View of State Transmission Report 

• Exhibit D-4 Text View of State Transmission Report 

• Exhibit D-5 Excel Spreadsheet View of State Transmission Report 

• Exhibit D-6 Browser View of TP Transmission Report 

The Transmission Status Report is returned to the TP within a file that is 

suitable for display with a Web browser. The file can also be imported into newer 

versions of Excel as an Excel spreadsheet. The file name is MMDDhhmm_rpt.html 

where MM=month, DD=day, hh=hour, and mm=minute. If the TP had previously requested 

Unix file compression, the file name would be MMDDhhmm_rpt.html.Z. If the TP has 

previously selected GZIP compression, the file name would be MMDDhhmm_rpt.html.GZ. 

Some file transfer protocols or operating systems may translate the “Z” or “GZ” 

to lowercase “z” or “gz. ” The ACK Reference File Name column on the State and |

TP Transmission Reports corresponds to the uncompressed ACK File Name described |

in Appendix A. |

Exhibit D-1 Browser View of State Transmission Report 

 (When No Data is Available) 
 Publication 1346 August 31, 2007 Part 1 Page 69 

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 August 31, 2007 Part 1 Page 70 

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 August 31, 2007 Part 1 Page 71 

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 August 31, 2007 Part 1 Page 72 

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 August 31, 2007 Part 1 Page 73 

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 August 31, 2007 Part 1 Page 74 

 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 August 31, 2007 Part 1 Page 75 

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 August 31, 2007 Part 1 Page 76 

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 August 31, 2007 Part 1 Page 77 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 78 
 Publication 1346 August 31, 2007 Part 1 Page 79 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 80 

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. For TPs that are registered as reporting agents, there are additional 

prompts to allow a transmission file to be “signed.” Since TPs have one 

ETIN for all form types, and registration types can be added or deleted, 

scripts should implement responses to the additional prompts if they are 

displayed, but still operate properly if they are not. 

6. 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 

 MeF and 94X files, which are forwarded immediately to the tax-returnprocessing 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. 

7. If a TP has multiple concurrent sessions at the same physical site using 

the same ETIN, only one session will retrieve acknowledgments. Unless the 

other sessions are used to submit files, they will not accomplish any useful 

work. 
 Publication 1346 August 31, 2007 Part 1 Page 81 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 82 
 Publication 1346 August 31, 2007 Part 1 Page 83 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 84 

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 August 31, 2007 Part 1 Page 85 

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 August 31, 2007 Part 1 Page 86 

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 August 31, 2007 Part 1 Page 87 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 88 
 Publication 1346 August 31, 2007 Part 1 Page 89 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 90 

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 every 90 days. 

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

change. 
 Publication 1346 August 31, 2007 Part 1 Page 91 

Intentional Blank Page

 
 Publication 1346 August 31, 2007 Part 1 Page 92 
 Publication 1346 August 31, 2007 Part 1 Page 93 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 94 

EMS PASSWORD SCREEN SHOTS 

The following represents sample screen shots for logging onto the system and being |

required to change the password functionality. For more explanation refer to the |

exhibit referenced in Section 3 Logging On To the System. |

This screen shot represents Exhibit 3-3 when there are “n” amount of days left |

before the password expires. | 

THIS U.S. GOVERNMENT 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. 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) 

 Enter your choice: 

 Exhibit H-1 Password Change in N Days 
 Publication 1346 August 31, 2007 Part 1 Page 95 

EMS Password Screen Shot continued 

Upon an initial login or in the event that the password has expired, a password |

change is required. This screen shot represents Exhibit 3-5 the password change |

is successful. |

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

Use 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. 

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

 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) 

 Enter your choice: 

 Exhibit H-2 Password Change Confirmation 
 Publication 1346 August 31, 2007 Part 1 Page 96 

EMS Password Screen Shot continued 

This screen shot represents Exhibit 3-6 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. GOVERNMENT 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. GOVERNMENT 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 rule(s) have not been met. 

Enter new password: 

Re-enter new password 

 Exhibit H-4 Password Rule Violation Message 
 Publication 1346 August 31, 2007 Part 1 Page 97 

EMS Password Screen Shot continued 

This screen shot represents Exhibit 3-8 attempting to change the password when |

another session is changing the password. | 

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

Use 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 

This screen shot represents Exhibit 3-9 when there is a system error. |

THIS U.S. GOVERNMENT 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 August 31, 2007 Part 1 Page 98 

EMS Password Screen Shot continued 

This screen shot represents Exhibit 3-10 when an incorrect EMS Login ID or password |

is entered. After three (3) consecutive unsuccessful attempts the connection is |

terminated. |

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

Use 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. GOVERNMENT 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. GOVERNMENT 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 August 31, 2007 Part 1 Page 99 

EMS Password Screen Shot continued 

This screen shot represents Exhibit 3-11 when an account is disabled. |

THIS U.S. GOVERNMENT 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. 

 Exhibit H-8 Disabled Account Message 

This screen shot represents Exhibit 3-12 when the system is unavailable. |

THIS U.S. GOVERNMENT 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-9 EFS Unavailable Message 

This screen shot represents Exhibit 3-13 when the system is busy. |

THIS U.S. GOVERNMENT 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-10 EFS Busy Message 
 Publication 1346 August 31, 2007 Part 1 Page 100 

EMS Password Screen Shot continued 

The following 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. |

This screen shot represents Exhibit 8-3, when 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) 

 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) 

 Enter your choice: 

 Exhibit H-11 Password Change Confirmation 
 Publication 1346 August 31, 2007 Part 1 Page 101 

EMS Password Screen Shot continued 

This screen shot 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) 

 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-12 Incorrect Current Password Message 

This screen shot 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) 

 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-13 Unmatched New Passwords Message 
 Publication 1346 August 31, 2007 Part 1 Page 102 

EMS Password Screen Shot continued 

This screen shot 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) 

 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-14 Password Rule Violation Message 
 Publication 1346 August 31, 2007 Part 1 Page 103 

EMS Password Screen Shot continued 

This screen shot 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) 

 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) 

 Enter your choice: 

 Exhibit H-15 Less Than 7 Days Message 
 Publication 1346 August 31, 2007 Part 1 Page 104 

EMS Password Screen Shot continued 

This screen shot 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) 

 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-16 Another Session Changing Password Message 

This screen shot 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) 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 System error. 

 DISCONNECTING FROM EFS 

 Exhibit H-17 System Error and Disconnecting Message 
 Publication 1346 August 31, 2007 Part 1 Page 105 

EMS Password Screen Shot continued 

This screen shot 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) 

 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) 

 Enter your choice: 

 Exhibit H-18 Change Password Once Message 
 Publication 1346 August 31, 2007 Part 1 Page 106 
 Publication 1346 August 31, 2007 Part 1 Page 107 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 108 

COMMUNICATIONS ERROR MESSAGES 

Below are the Communications Error Messages that will be transmitted from the 

Electronic Management System (Front–End Processing Subsystem (FEPS) in a 

Communications Error Acknowledgement File, upon detection of a transmission 

validation error. 

1. “A VIRUS <Virus Name> WAS DETECTED IN THIS FILE” -- The FEPS (Front-End 

 Processing System has detected a virus in a transmission file and will 

 quarantine and not process the file. The TP will be temporarily suspended. 

 The TP must clean up the file and call their appropriate e-Help desk for 

 permission to transmit. Please note that this error Acknowledgement is 

 in XML format.

Below is the format for the error Acknowledgement that is returned to the TP 

when a virus is detected in the transmission. All TP’s receive the XML format 

Acknowledgement, even if the transmission was sent using a different IRS approved 

format. Note that the second line of the file, the Content Description contains 

a plain English description of the problem and an understanding of XML is not 

required to interpret the message. The shaded areas contain the GTX key, a 

timestamp, and the virus name. These values vary for each returned Acknowledgement. 

The remainder of the message is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 

was rejected because it contained a virus 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00 

 </AcknowledgementTimestamp> 

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage><!CDATA[A VIRUS (virus name) WAS DETECTED IN 

 THIS FILE]]></ErrorMessage> 

 <RuleNumber>T0000-009</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

2. “ACK COUNT IN TRANSMISSION RECAP RECORD DOES NOT MATCH THE COUNT OF ACKS 

RECEIVED” -- The FEPS will reject the entire transmission for State acks, 

if the number of acknowledgements “inner envelopes” does not match the 

count in Field 0030 of the “outer envelope” RECAP record. Applicable to 

 State Acknowledgement Transmissions Only. 

3. “ADDITIONAL TAX DATA AFTER RECAP” -- The FEPS will reject the entire 

 transmission when data exists after the RECAP record. 

4. “EFS IS BUSY. WAIT AT LEAST 10 MINUTES, THEN RETRY” -- The FEPS will 

reject the entire transmission if the FEPS is unresponsive. 

5. “EFS IS CURRENTLY UNAVAILABLE. ADDITIONAL INFORMATION MAY BE AVAILABLE 

 ON IRS QUICK ALERTS” -- The FEPS will reject the entire transmission if 

 the FEPS is down because of scheduled downtime or for other planned reasons. 
 Publication 1346 August 31, 2007 Part 1 Page 109 

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

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

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

Applicable to State Acknowledgement Transmissions Only. 
 Publication 1346 August 31, 2007 Part 1 Page 110 

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 DESIGNATOR. C=ANDOVER, E=AUSTIN" F=KANSAS CITY, 

 G=PHILADELPHIA, H=FRESNO” –- EMS will reject the entire transmission |

 when the letter code for Site Designator in column 75 of the TRANA record 

 is not equal to one of the alphabetic codes, OR when the actual processing 

 site or alternate site code does not agree with the Site Designator in the 

 TRANA record. 

19. “INVALID PRODUCTION-TEST CODE – P = PRODUCTION, T = TEST” –- EMS will | 

 reject the entire transmission when Test/Production indicator in column 117 

 of the TRANA record does not equal “T” or “P”. 

20. “INVALID RECAP: WRONG LENGTH OR EMBEDDED #" –- EMS will reject the | 

 entire transmission when the byte count of the last record is not equal 

 to 120 and the terminus character (#) agrees with the byte count. 

21. “INVALID RECORD FORMAT IN RECORD NUMBER XXX” -- EMS will reject the | 

entire transmission when the number of bytes in a record that the Trading 

Partner indicates does not equal the number counted by the FEPS, starting 

with the TRANA record. The byte count begins with the 4-digit byte count 

followed by the 4 asterisks (****) in the record sentinel, the data, 

followed by the record terminus. 

22. “INVALID T/P MODE FOR PROCESSING SITE DESIGNATOR”-- EMS will reject | 

 the entire transmission if a transmission is received and the Test/Production 

 (T/P) indicator within the transmission does not match the processing modes 

 allowed for the site, the transmission will be rejected. 

23. “INVALID TAX RETURN FORMAT BEGINNING AT RECORD n” -- EMS will reject | 

the entire transmission Error Ack message after the first occurrence of this 

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 August 31, 2007 Part 1 Page 111 

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 CORRESPONDING TO THE EMS LOGIN ID AND THE ETIN IN THE TRANA RECORD 

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

 in columns 84-88 of the TRANA record does not match the login ETIN. 

32. “MULTIPLE INNER ENVELOPE TRANA/TRANB RECORDS DETECTED AT RECORD 

nnnnnn” –- EMS will reject the entire transmission if more than | 

one TRANA record or TRANB record exists in the same inner envelope. 

Applicable to State Acknowledgement Transmissions Only. 

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 August 31, 2007 Part 1 Page 112 

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 

 envelope is not a correctly formatted TRANA record as follows: 

 a) byte count and end of record indicator(#) do not agree or 

 b) record sentinel   is not present or 

 c) TRANA is not in columns 9-14 or 

 d) byte count is > 120 characters or is not numeric or 

 e) CR or LF imbedded within the record. 

 Applicable to State Acknowledgement Transmissions Only. 

37. “NO INNER ENVELOPE TRANB RECORD RECEIVED AT RECORD nnnn” -- If the second 

record in the inner envelope is not a correctly formatted TRANB record as 

follows: 

 a) byte count and end of record indicator(#) do not agree or 

 b) record sentinel ** ** is not present or 

 c) TRANB is not in columns 9-14 or 

 d) byte count is > 120 characters or is not numeric or 

 e) CR or LF imbedded within the record. 

 Applicable to State Acknowledgement Transmissions Only. 

38. "NO RECAP RECORD RECEIVED; POSSIBLY DUE TO A LINE PROBLEM” – EMS will | 

 reject the entire transmission when the last record byte count and the 

 end-of-record indicator (#) do not agree, or record sentinel ( ) is not 

 present, or “RECAP” is not in columns 9-14, or byte count is > 120 characters 

 or is not numeric, or <CR> or <LF> is embedded within the record.

39. “NO RETURNS WITHIN THE TRANSMISSION” -- EMS will reject the entire | 

transmission when there are no returns within a transmission.

40. “NO TRANA RECORD RECEIVED" -- EMS will reject the transmission when | 

the first record byte count and end-of-record indicator (#) do not agree, 

or record sentinel (** **) is not present, or “TRANA” is not in columns 9-14, 

or byte count is >120 characters or is not numeric, or <CR> or <LF> is 

imbedded within the record. 

41. "NO TRANB RECORD RECEIVED" -- EMS will reject the entire transmission |

when the second record byte count and end-of-record indicator (#)do not agree, 

or record sentinel ( ) is not present, or “TRANB“ is not in columns 9-14, 

or byte count is >120 characters or is not numeric, or <CR> or <LF> is 

imbedded within the record. 

42. “NON-MATCHING ETIN IN INNER ENVELOPE RECAP AT RECORD nnnnnn" -- EMS |

will reject the entire transmission if an inner RECAP record is detected 

with an ETIN that does not match the ETIN in the inner envelope TRANA 

record. Applicable to State Acknowledgement Transmissions Only. 
 Publication 1346 August 31, 2007 Part 1 Page 113 

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 August 31, 2007 Part 1 Page 114 
 Publication 1346 August 31, 2007 Part 1 Page 115 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 116 

ACRONYM LIST 

ACK Acknowledgment 

AES Advanced Encryption Standard 

DCN Declaration Control Number 

DES Data Encryption Standard 

DNS Domain Name Service 

EFS Electronic Filing System 

EIN Employer Identification Number 

EMS Electronic Management System 

ETA Electronic Tax Administration 

ETIN Electronic Transmitter Identification Number 

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 

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 August 31, 2007 Part 1 Page 117 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 118 

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 August 31, 2007 Part 1 Page 119 

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 II 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 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, and 1099-R should precede other forms, and 

 Form Payment should follow other forms) 

 Authentication Record 

 Statement Records 

 Preparer Notes 

 Election Explanations 

 Regulatory Explanations 

 State Records 

 Summary Record 

12. 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 August 31, 2007 Part 1 Page 120 

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) 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 August 31, 2007 Part 1 Page 121 

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 II 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 II 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 August 31, 2007 Part 1 Page 122 

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 II 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 August 31, 2007 Part 1 Page 123 

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), 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 II 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 August 31, 2007 Part 1 Page 124 

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 August 31, 2007 Part 1 Page 125 

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 August 31, 2007 Part 1 Page 126 

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 August 31, 2007 Part 1 Page 127 

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 and will be processed in the same manner as a return originally 

submitted on a paper document. This does not imply that the return

will pass all IRS validity checks or post to the IRS Master File

without delays.

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 “B” in the Debt Code of the ACK Key Record indicates that a debt 

 was found on both the FMS and IRS files for this return. 

13. The “F” in the Debt Code of the ACK Key Record indicates that a debt 

 was found on the FMS File for this return. 

14. An “I” in the Debt Code of the ACK Key Record indicates that a debt 

 was found on the IRS File for this return. 

15. The “N in the Debt Code of the ACK Key Record indicates that no debt 

was found on either the FMS or IRS Files. 

16. The “9” in the PIN Presence Indicator field means that no PIN is present 

 on the return. Form 8453 or Form 8453-OL is required. 

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

 present and was entered using the Practitioner PIN method. 

18. 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. 

19. 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. 
 Publication 1346 August 31, 2007 Part 1 Page 128 

SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.01 Acknowledgement File Components continued

20. 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 and 

 Form 8453 or 8453-OL is NOT required. 

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

a PIN was rejected. 

22. 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. 

23. 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". 

24. 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 Electronic Filing Unit at the applicable submission 

 processing center for assistance. 

 -| 

 -| 

25. 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. This returns will be processed 

 in 4 to 6 weeks from the date of acceptance. DO NOT RESUBMIT THE TAX 

 RETURN or FILE ON PAPER. 
 Publication 1346 August 31, 2007 Part 1 Page 129 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 130 

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 

 Rejected 

"E" = Exception Processing 

 0060 Duplicate Code 3 "D" = Duplicate DCN or 

 zero 

 "P" = Duplicate Primary 

 SSN or zero 

 "S" = Duplicate Spouse 

 SSN or zero 

 
 Publication 1346 August 31, 2007 Part 1 Page 131 

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 “9” = No PIN Present 

 (F8453 or 8453-OL 

 Required) 

 “1” = Practitioner PIN 

 “2” = Self-Select PIN 

 by Practitioner 

 Used 

 “3” = Self-Select PIN 

 Online Used 

 “4” = State-Only 

 PIN, 

 F8453/8453-OL 

 is 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 RVCD" 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 Debt Code 1 "N" = None 

 "I" = IRS Debt 

 "F" = FMS Debt 

 "B" = IRS and FMS debt 

 or blank 

 

 0130 State Packet Code 2 blank or valid state 

 code 

 Record Terminus Character 1 Value "#" 
 Publication 1346 August 31, 2007 Part 1 Page 132 

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 August 31, 2007 Part 1 Page 133 

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 Error Form Record 6 Sch D, 8865-1, Type 8865-2, 8865-3, 

 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 August 31, 2007 Part 1 Page 134 

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 

0075 Filler 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 August 31, 2007 Part 1 Page 135 

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 August 31, 2007 Part 1 Page 136 

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** **RECAPbbbbbbbbb00007000067199990003 

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 August 31, 2007 Part 1 Page 137 

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 II, 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 II, 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 August 31, 2007 Part 1 Page 138 

SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

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

f. In Field 0008, the 14 digit DECLARATION CONTROL NUMBER (DCN), that 

is also used on the corresponding Form 8453 signature document, 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 II, 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 day are filed, the 

 transmitter should request another ETIN. 
 Publication 1346 August 31, 2007 Part 1 Page 139 

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 I, 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 I, 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. 

(2) Field 0090 contains the return Declaration Control Number (DCN), 

as submitted by the Transmitter in Field 0000, page 1, 1040, 

1040A, or 1040EZ. 

 c. In Part I, 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 August 31, 2007 Part 1 Page 140 

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 August 31, 2007 Part 1 Page 141 

Intentional Blank Page
 Publication 1346 August 31, 2007 Part 1 Page 142 

SECTION 4 – TYPES OF RECORDS

.01 Transmitter Records

See Part II 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 II 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 II, 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. 

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. 
 Publication 1346 August 31, 2007 Part 1 Page 143 

SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

 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. Foreign Employer Compensation (FEC) Record 

 The FEC 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 RECORD must be completed when the Foreign Employer 

 Compensation Literal, Field No. 0378 of the Tax Form indicates 

 “FEC”. A maximum of 10 FEC RECORD’s are permitted. The total of Foreign 

 Employer Compensation Amount(s) from Field No. 0220 of the FEC RECORD(s) 

 is reported in the Foreign Employer Compensation Total, Field No. 0379, 

 of Forms 1040, 1040A, and 1040EZ. The appropriate address fields, U.S. 

 or Foreign, must be completed on the FEC RECORD to identify the location 

 at which the wage-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 Field No. 0130. 

4. 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. 5. 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 August 31, 2007 Part 1 Page 144 

SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

6. 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 records are used when there 

 is a need to transmit five or more transactions with an electronically 

 filed return. (Use the Schedule D to report four or less for short term 

 and long term transactions.) 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”. 

7. 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. 

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.
 Publication 1346 August 31, 2007 Part 1 Page 145 

SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

8. 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. 

9. 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 

 shows 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. 
 Publication 1346 August 31, 2007 Part 1 Page 146 

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 II 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 August 31, 2007 Part 1 Page 147 

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, 

MMYYYY, MMDDYYYY); 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 II 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 August 31, 2007 Part 1 Page 148 

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 the Post of Duty field of Forms 2555/2555EZ, Foreign 

Employer Compensation (FEC) Record, or from the "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 II 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 August 31, 2007 Part 1 Page 149 

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/FPO - Refer to Attachment 4. 

 State: A - Z - Refer to Attachment 3. 

 Dependent Names: A - Z; blank ( ); and 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/W-2GU/1099-R 

 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/W-2GU/1099-R 

 Employer/Payer State: Period (.). 

6. Employee, Recipient/Winners with Foreign Address on Form W-2/W-2G/W-2GU/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 August 31, 2007 Part 1 Page 150 

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 rematching. It is strongly suggested that you use the name 

 as it appears on the mailing label of the tax package. 

 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. 
 Publication 1346 August 31, 2007 Part 1 Page 151 

SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.02 Optional Social Security Number Validation against Label

Preparers may wish to make a computer check on the validity of the SSN's of 

those taxpayers who have IRS preprinted mailing labels to prevent data entry 

errors that would result in delayed refunds. The two alpha characters that 

appear on the IRS label are check digits that can be used to verify the SSN. 

Use the following formula to validate the transcription of the SSN when the 

taxpayer presents an IRS mailing label: 

1. Generate the high order check digit by multiplying the specific digits by 

 the appropriate weight multiple. 

 Digit of the SSN Times Weight Multiple

 1st position (high order) X +1 

 2nd position X +2 

 3rd position X -4 

 4th position X +1 

 5th position X +2 

 6th position X -4 

 7th position X +1 

 8th position X +2 

 9th position X -4 

2. Add the products to an accumulator. If the net result of the accumulation 

 is within the range of 0 through -22, select the alphabetical equivalent from 

 the alphabetic table below. If the net result is outside the range of the 

 table, check the sign of the accumulation. 

 If the sign is plus, subtract 23 from the result; if the sign is minus, 

 add 23 to the result. Repeat this until the result is within the range of 

 the table and select the alphabetic equivalent from the table for the high 

order position of the check digit. 
 Publication 1346 August 31, 2007 Part 1 Page 152 

SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.02 Optional Social Security Number Validation against Label continued

 3. Generate the low order position of the check digit by multiplying the specific 

digits by the appropriate weight multiple. 

 Digit of the SSN Times Weight Multiple

 1st position (low order) X +1 

 2nd position X -3 

 3rd position X +1 

 4th position X -3 

 5th position X +1 

 6th position X -3 

 7th position X +1 

 8th position X -3 

 9th position X +1 

 4. Add the products to an accumulator and repeat the calculation in "2" 

 above to arrive at the low order position of the check digit. 

 5. Alphabetic Table 

 0 = A -8 = K -16 = T 

 -1 = B -9 = L -17 = U 

 -2 = C -10 = N -18 = V 

 -3 = D -11 = O -19 = W 

 -4 = F -12 = P -20 = X 

 -5 = H -13 = Q -21 = Y 

 -6 = I -14 = R -22 = Z 

 -7 = J -15 = S
 Publication 1346 August 31, 2007 Part 1 Page 153 

SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.03 SSN Validation

Refer to Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

.04 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 recompute if appropriate. 

 Note: If the check digit does not match, the refund cannot be 

 directly deposited.
Publication 1346 August 31, 2006 Part 1 Page 154 

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 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, 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. 

 Examples: 

 Individual Name Primary Name Control

 John Brown BROW 

 John Di Angelo DIAN 

 John En, Sr. EN 

 John Lea-Smith LEA- 

 Joe McCarty MCCA 

 Mary Smith & John Jones SMIT 

 John O'Neil ONEI 

 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 names of Spanish extraction. Consider the mother's 

maiden name as part of the surname for Name Control purposes. 

 Examples: 

 Individual Name Primary Name Control

 Abdullah Allar-Sid ALLA 

 Jose Alvarado Nogales ALVA 

 Juan de la Rosa Y Obregon DELA 

 Pedro Paz-Ayala PAZ- 

 Donald Vander Neut VAND 

 Otto Von Wodtke VONW 

John Big Eagle BIGE 

 Mary Her Many Horses HERM 

 John Smith Gonzalez GONZ 

 Maria Acevedo Smith SMIT 

 John Garcia Garza Hernandez GARZ 
 Publication 1346 August 31, 2007 Part 1 Page 155 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

 3. Below are examples of Indo-Chinese last names and the derivative Name 

 Control. Some Indo-Chinese names have only two characters. Indo-Chinese 

 names often have a middle name of "Van" (male) or "Thi" (female). 

 Examples: 

 Individual Name Primary Name Control

 Binh To La LA 

 Kim Van Nguyen NGUY 

 Nhat Thi Pham PHAM 

 Jin-Zhang Qui & Yen-Yin Chiu QUI 

.02 Name Line 1 Format

 1. Name Line 1 (SEQ 0060) of Form 1040/1040A/1040EZ can have no leading or 

consecutive embedded spaces. The only characters allowed are alpha, 

ampersand (&), hyphen (-), less-than sign (<), and space. The left-most 

position must be alpha. The less-than sign replaces the intervening 

 space to identify the primary taxpayer's last name. It cannot be 

 preceded by or followed by a space. 

 2. 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). 

 3. Numeric characters in name components must be replaced by alphabetic 

 Roman Numerals (e.g., Charles 3rd = CHARLES III). 

 4. 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 give name, 

may be omitted.

 5. 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 August 31, 2007 Part 1 Page 156 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format continued

 6. 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 August 31, 2007 Part 1 Page 157 

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 August 31, 2007 Part 1 Page 158 

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 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 August 31, 2007 Part 1 Page 159 

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 is used for a street address 

that requires two lines or for an "in care of" address. 

An "in care of" address must be indicated by a percent (%) character, followed 

by a space, followed by the name of the person who is in care of the delivery. 

 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) 

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 2: 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 3: 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 4: 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 August 31, 2007 Part 1 Page 160 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2

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 August 31, 2007 Part 1 Page 161 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 162 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 163 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 164 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 165 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 166 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 167 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, W-2G, W-2GU, 1099-R,

 2441 and Schedule 2 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 August 31, 2007 Part 1 Page 168 

SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.06 Foreign Employer/Payer Address on Forms W-2/W-2G/W-2GU/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 August 31, 2007 Part 1 Page 169 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 1 Page 170 

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 II Record Layouts for the fields that can contain "STMbnn" and to 

determine how the data fields should be formatted. 

See Part II 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 August 31, 2007 Part 1 Page 171 

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 August 31, 2007 Part 1 Page 172 

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 999 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 August 31, 2007 Part 1 Page 173 

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 August 31, 2007 Part 1 Page 174 

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 August 31, 2007 Part 1 Page 175 

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 COLUMN Abbbbbbbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbCOLUMN B bbbb 

 bb# 

 Line 03: 

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

 0123** **STM 02 PG01 444004444 LN03 BROWN ESTATEbbbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb112222222bbbb 

 bb# 

 Line 04: 

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

 0123 STM 02 PG01 444004444 LN04 LANGLEY ESTATEbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb223333333bbbb 

 bb# 

 Line 05: 

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

 0123** **STM 02 PG01 444004444 LN05 FORTUNE ESTATEbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb334444444bbbb 

 bb# 

 Line 06: 

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

 0123****STM 02 PG01 444004444 LN06 CHERRY TRUSTbbbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb445555555bbbb 

 bb# 
 Publication 1346 August 31, 2007 Part 1 Page 176 

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 August 31, 2007 Part 1 Page 177 

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 August 31, 2007 Part 1 Page 178 

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 detail 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 August 31, 2007 Part 1 Page 179 

INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2007 Part 1 Page 180 

SECTION 10 - VALIDATION - TAX RETURN

.01 General Reject Conditions

For detail description of Error Reject Codes, see Publication 1346 

 Attachment 1.

 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 August 31, 2007 Part 1 Page 181 

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 Sch 1 

0077: 0394 Total Ordinary = Sch B/ 0525 Total Ordinary 

 Dividends Sch 1 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 |
Publication 1346 August 31, 2007 Part 1 Page 182 

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

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) 

0110 0915 Tax = Sch J 0220 Subtract Line 21 from Line 17 0083: 0925 Credit for Child & = 2441/ 0339 Credit for Child & 

 Dependent Care Sch 2 Dependent Care 

0084: 0930 Credit for Elderly or = Sch R/ 0290 Credit Disabled Sch 3 

0087: 0918 Alternative Minimum Tax = 6251 0340 Alternative Minimum Tax 

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 | 

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 

 plus 0750 Excess Contributions Tax on HSA plus 

 0850 Tax on Excess Accumulations 
Publication 1346 August 31, 2007 Part 1 Page 183 

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 

0236: 1107 Household Employment = Sch H 0140 Total Taxes Less 

 Taxes Advance EIC Payments plus 

 0240 FUTA Tax 

0374: 1192 Additional Child = 8812 0140 Additional Child 

 Tax Credit (Form 8812) Tax Credit | 

0426: 1210 Other Payments = 2439 0230 Tax Paid by Regulated 

Investment Company plus = 4136 4360 Total Income Tax |

 Credit Amount 

 = 8885 0250 Health Coverage Tax 

 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 August 31, 2007 Part 1 Page 184 

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 

 Sch 1 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 August 31, 2007 Part 1 Page 185 

 

Intentional Blank Page
Publication 1346 August 31, 2007 Part 1 Page 186 

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 |

 11.07 Form 1040EZ only |

 11.08 Form 1040-SS (PR) |

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 detail description of Error Reject Codes, see Publication 1346, 

Attachment 1. 

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

 ERC 0001, 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, 0146, 0177, 0192, 0409, 0417, 0418, 

 0600, 0606, 0614, 0709, 1015, 1016, 1019, 1032, 1033, 1034, 1035, 1037, 

 1038, 1048, 1049, 1051, 1068, 1240 

 

 

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

 

 ERC 0019, 0105, 0233, 0234, 1119 

 

.04 Form 1040 and Form 1040A | 

 ERC 0008, 0011, 0012, 0037, 0041, 0043, 0065, 0066, 0067, 0068, 0069, 

 0072, 0073, 0076, 0077, 0083, 0084, 0088, 0091, 0108, 0109, 0111, 0114, 

 0116, 0121, 0127, 0128, 0129, 0130, 0131, 0134, 0136, 0138, 0158, 0164, 

0177, 0188, 0191, 0192, 0198, 0200, 0204, 0221, 0252, 0281, 0295, 0300, |

 0301, 0303, 0370, 0372, 0373, 0374, 0382, 0384, 0386, 0388, 0389, 0533, |

 0537, 0544, 0563, 0967 | 

 

.05 Form 1040 |

 ERC 0070, 0075, 0078, 0079, 0080, 0081, 0082, 0086, 0087, 0089, 0097, | 

 0099, 0110, 0112, 0115, 0132, 0134, 0135, 0136, 0140, 0145, 0150, 0175, 

 0176, 0178, 0189, 0191, 0196, 0198, 0236, 0243, 0245, 0260, 0263, 0270, 

 0277, 0287, 0295, 0297, 0353, 0354, 0357, 0360, 0361, 0364, 0420, 0426, | 

0428, 0454, 0456, 0457, 0458, 0459, 0486, 0494, 0495, 0666, 0717, 0721, |

 0722, 0778, 0779, 0790, 0791, 0982, 1071, 1080, 1086, 1087, 1094, 1124, |

 1230 |
Publication 1346 August 31, 2007 Part 1 Page 187 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.06 Form 1040A | 

 ERC 0038, 0075, 0119, 0191, 0198, 0243 | 

.07 Form 1040EZ | 

 ERC 0039, 0069, 0075, 0108, 0109, 0159, 0160, 0161, 0162, 0194, 0204, 

0295, 0301, 0303 

.08 Form 1040-SS (PR) | 

0001, 0008, 0069, 0531, 0533, 0544, 0563, 0615, 1214, 1246, 1247, 1248, | 

 1249, 1250, 1251, 1252, 1253, 1254, 1255 

 

 
Publication 1346 August 31, 2007 Part 1 Page 188 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.09 Error Reject Codes for Schedules

 1. Schedule A

 ERC 0015, 0113, 0170, 0197 

 

 2. Schedule B and Schedule 1

 ERC 0280 

 3. Schedule C

 ERC 0098, 0100, 0117, 0149, 0183, 0185, 0187 

 4. Schedule C-EZ

 ERC 0036, 0240, 0241, 0242 

 5. Schedule D

 Only Field Format validations apply 

 6. Schedule E

 ERC 0102, 0106, 0169, 0184, 0286 

 7. Schedule EIC

 ERC 0201, 0202, 0203, 0205, 0206, 0207, 0216, 0217, 0218, 0222, 0476, 

 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 

10. Schedule J 

 ERC 0390, 0391, 0392, 0393 

11. Schedule R and Schedule 3

 ERC 0085, 0133, 0163 

12. Schedule SE

 ERC 0046, 0047, 0107, 0195 
Publication 1346 August 31, 2007 Part 1 Page 189 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms

1. Form T

ERC 0986, 0987, 0988 

2. Form W-2

 

 ERC 0122, 0123, 0139, 0289, 0290, 0291, 0295, 0616 

 3. Form W-2G

 ERC 0124, 0290, 0292, 0294, 0616 |

 

 4. Form W-2GU

 ERC 0290, 0406, 0615, 0616, 1041, 1042, 1043, 1044, 1045, 1047 

 5. Foreign Employer Compensation (FEC) Record

ERC 0411, 0412, 0413, 0414, 0415 

 6. 499-2/W-2PR Record | 

Only Field Format validations apply. |

 7. Form 970

 Only Field Format validations apply. 

8. Form 982

 ERC 0782, 0783, 0784 

 9. Form 1099-R

 ERC 0125, 0290, 0293, 0616 | 

10. Form 1116

ERC 0230, 0231, 0232, 0970, 0971, 0972, 0973, 0974, 0975, 0976, 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 
Publication 1346 August 31, 2007 Part 1 Page 190 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

13. Form 2120

 ERC 0702, 0703, 0706, 0707, 0708 

14. Form 2210 and Form 2210F

 ERC 0147, 0148 

15. Form 2439 

 ERC 0785, 0786 

16. Form 2441 and Schedule 2

 ERC 0074, 0090, 0093, 0095, 0137, 0296, 0298, 0914 | 

17. Form 2555 and Form 2555EZ

 ERC 0406, 0452, 0453, 0455, 0460, 0461, 0462, 0463, 0464, 0465, 0466, 

 0467, 0468, 0469, 0470, 0471, 0472, 0473 

18. Form 3468

 ERC 0723, 0727, 0728 | 

19. Form 3800

 

 ERC 0720, 0725, 0730, 0738, 0739, 0740, 0741, 0742, 0743, 1170, 1172, 

 1173 

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, 1453, 1454, 1455, 1456, 1457, 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. 
Publication 1346 August 31, 2007 Part 1 Page 191 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

24. Form 4562

 ERC 1105, 1106, 1107 

25. Form 4563 

 ERC 0406, 0496, 0615 

 

26. Form 4684

 ERC 1120 

27. Form 4797

 ERC 0171, 0667, 0912, 0913 |

28. Form 4835

 ERC 0180, 0181 

29. Form 4952

 ERC 0101 

30. Form 4970

 

 ERC 0278 (Reserved) 

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 5471 

ERC 0632, 0633 

35. Schedule J (Form 5471) 

 Only Field Format validations apply. 
Publication 1346 August 31, 2007 Part 1 Page 192 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

36. Schedule M (Form 5471) 

 Only Field Format validations apply. 

37. Schedule N (Form 5471) 

 ERC 0634 

38. Schedule O Form 5471) 

 Only Field Format validations apply. 

39. Form 5695 

 Only Field Format validations apply. 

40. Form 5713 

 Only Field Format validations apply. 

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-A 

 Only Field Format validations apply. 

46. Form 6198

 Only Field Format validations apply. 

47. Form 6251

 ERC 0930 

48. Form 6252

 ERC 0094 
Publication 1346 August 31, 2007 Part 1 Page 193 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

49 . Form 6478

 ERC 0745, 0746 

50. Form 6765

 ERC 0747, 0748 | 

51. Form 6781 

 ERC 0700, 0701 

52. Form 8082 

 ERC 0711, 0712, 0713 

53. Form 8271 

ERC 0432 

54. Form 8275 

 Only Field Format validations apply. 

55. Form 8275-R 

 

 Only Field Format validations apply. 

56. Form 8283

ERC 0907, 0908, 0909, 0910, 0911 |

 

57. Form 8379

 ERC 0619, 0620, 0621, 0622, 0624, 0625, 0626, 0627, 0628, 0629, 

 0630, 0631 

58. Form 8396

 Only Field Format validations apply. 

59. Form 8582

 Only Field Format validations apply. 

60. Form 8582-CR 

 ERC 0435, 0436, 0437 
Publication 1346 August 31, 2007 Part 1 Page 194 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued 

61. Form 8586 

 ERC 0653, 0654 

62. Form 8594

 

 ERC 1050 

 

63. Form 8606

 ERC 0055, 0056, 0449, 0450, 0451 

64. Form 8609-A 

 ERC 0915, 0916 

65. Form 8611 

 Only Field Format validations apply. 

66. Form 8615

 ERC 0006, 0251, 0253, 0255, 0256, 0257, 0258 

67. Form 8621

 ERC 0768, 0771, 0772, 0773, 0775, 0776, 0777 |

68. Form 8689

ERC 0406, 0615 

69. Form 8697

 ERC 0519, 0714, 0715, 0716 

70. Form 8801

 

 ERC 0665

 

71. Form 8812

Only Field Format validations apply. |
Publication 1346 August 31, 2007 Part 1 Page 195 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

72. Form 8814

 ERC 0006, 0261, 0262, 0264, 0265, 0266, 0267 

73. Form 8815

 ERC 0282, 0283 

74. Form 8820

 Only Field Format validations apply. |

75. Form 8824 

 Only Field Format validations apply. 

76. Form 8826

 ERC 0751, 0752 |

77. Form 8828

 

 ERC 0288 

78. Form 8829

 ERC 0186, 0193 

79. Form 8833

 

 ERC 0406, 0615 

80. Form 8834

 ERC 0755, 1190 

81. Form 8835

 

 ERC 0756 

82. Form 8839

ERC 0480, 0481, 0482, 0483, 0484, 0485, 0488 
Publication 1346 August 31, 2007 Part 1 Page 196 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

83. Form 8844 

 ERC 0757 

84. Form 8845

 Only Field Format validations apply. 

85. Form 8846 

 Only Field Format validations apply. 

86. Form 8847 

 Only Field Format validations apply. |

87. Form 8853

 ERC 0350, 0351, 0352, 0358, 0359, 0363, 0366, 0367, 0368, 0369 | 

88. Form 8854 

 Only Field Format validations apply. 

89. Form 8859 

 Only Field Format validations apply. 

90. Form 8860 

 Only Field Format validations apply. 

91. Form 8861 

 Only Field Format validations apply. 

92. Form 8862

 ERC 0602, 1303, 1305 

93. Form 8863

 ERC 0379, 0380, 0381, 0383, 0385, 0387, 0512, 0528 

94. Form 8864 

Only Field Format validations apply. 
Publication 1346 August 31, 2007 Part 1 Page 197 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

 95. Form 8865

 ERC 0636, 0637, 0638, 0639, 0640, 0641, 0642, 0643, 0644, 0646, 

 0647, 0648, 0655, 0661, 0662 

 96. Schedule K-1 (Form 8865) 

 Only Field Format validations apply. 

 97. Schedule O (Form 8865)

 Only Field Format validations apply. 

 98. Schedule P (Form 8865) 

 Only Field Format validations apply. 

 99. Form 8866 

 ERC 0607 

100. Form 8873 

 ERC 0950, 0951, 0952, 0953, 0954, 0955, 0956, 0957 

101. Form 8874 

Only Field Format validations apply. 

102. Form 8880 

ERC 0165, 0166 

103. Form 8881 

 

 ERC 0764 

104. Form 8882 

Only Field Format validations apply. 

105. Form 8885 

 

 ERC 1070, 1072, 1073, 1075, 1076 
Publication 1346 August 31, 2007 Part 1 Page 198 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

106. Form 8886 

Only Field Format validations apply. 

107. Form 8888 

ERC 1110, 1109, 1112, 1113, 1114, 1115, 1116, 1117, 1118 | 

108. Form 8889

ERC 1085 

 

109. Form 8891

ERC 0406, 0615, 1200, 1201, 1202, 1203, 1204, 1205 

110. Form 8896

 Only Field Format validations apply. |

 

111. Form 8900 

 Only Field Format validations apply. |

 

112. Form 8901

ERC 0370, 0560, 0563, 0566, 0961, 0962, 0964 

113. Form 8903

 Only Field Format validations apply. |

114. Form 8906 

Only Field Format validations apply. 

115. Form 8907 

Only Field Format validations apply. 

116. Form 8908 

Only Field Format validations apply. 

117. Form 8909

 Only Field Format validations apply. |
Publication 1346 August 31, 2007 Part 1 Page 199 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms continued

118. Form 8910 

ERC 1271 | 

119. Form 8911 

Only Field Format validations apply. 

120. Form 8912 

Only Field Format validations apply. 

121. Form 8914 

 Only Field Format validations apply. |

122. Form 8915 

 ERC 1221, 1222 

123. Form 8917

ERC 0989, 0990, 0991, 0992, 0993, 0994, 0995, 0996, 0997, 0998 |

124. Form 8919

ERC 1231, 1232, 1233 | 

125. Form 9465 

 ERC 0167, 0168, 0172, 0710, 1291, 1292, 1293, 1294 

 

126. 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 

127. Allocation Record

ERC 1095 
Publication 1346 August 31, 2007 Part 1 Page 200 

SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.11 Authenticaton Record

ERC 0025, 0026, 0664, 0670, 0671, 0672, 0674, 0675, 0676, 0679, 

0680, 0681, 0682, 0683, 0684, 0689, 0694, 0695, 0696, 0697, 

0698, 0699, 1150, 1151, 1155, 1262, 1263, 1264, 1265, 1325, 1326, |

1327, 1328, 1329, 1330, 1331, 1332 | 

.12 Short Term Capital Gain/Loss (STCGL) and Long Term Capital Gain/Loss (LTCGL) 

 ERC 1060, 1061, 1062 

.13 State Records

 ERC 0009, 0042, 0399, 0400, 0401, 0402, 0403, 0404, 0405, 0407, 

 0408, 0410, 0419, 0430 

.14 Summary Record

 ERC 0027, 0151, 0152, 0153, 0154, 0155, 0156, 0157, 0416, 0438, 

 0441, 0490, 0491, 0493, 0685, 0686, 0687, 0688, 1046, 1063, 1064, 

 1096, 1261 |

 
Publication 1346 August 31, 2007 Part 1 Page 201 

Intentional Blank Page
Publication 1346 August 31, 2007 Part 1 Page 202 

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. 

 A. 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 

 

 B. 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 American Samoa, Guam, the Commonwealth 

of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. 

These returns will be processed at the Austin Submission Processing Center. 

Note: PR, GU, MP, AS, or VI are not considered foreign addresses. Please 

use the domestic address fields for these returns. However, they are processed 

at the Austin Submission Processing Center. 

C. 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 

2007 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. A 

roster of state electronic filing coordinators is included in Section 12 

Subsection 13. Updated rosters of state coordinators will be available in 

the IRS Home Page and on the IRS Centralized Bulletin Board. Most states 

will place their specifications in the IRS Centralized Bulletin Board, 

Federal/State Library. 
Publication 1346 August 31, 2007 Part 1 Page 203 

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 August 31, 2007 Part 1 Page 204 

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 II 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. 

2. 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 August 31, 2007 Part 1 Page 205 

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 August 31, 2007 Part 1 Page 206 

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. 

3. 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. 

4. 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). 

 5. 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 August 31, 2007 Part 1 Page 207 

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 packet does not imply state Acknowledgement 

or acceptance of the state tax return. 

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” represents 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 August 31, 2007 Part 1 Page 208 

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 rehang 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 

 rehang the specific file. 

11. The State must download the State Transmission Report, at least every 

 five days, and store every state and individual TPs 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 TPs GTX Key to be used when the TP calls IRS e-Help 

 to re-hang an Ack File. 

 
Publication 1346 August 31, 2007 Part 1 Page 209 

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 

- Record Terminus Character must be a "#" sign 

 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 August 31, 2007 Part 1 Page 210 

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 August 31, 2007 Part 1 Page 211 

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 August 31, 2007 Part 1 Page 212 

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 August 31, 2007 Part 1 Page 213 

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 August 31, 2007 Part 1 Page 214 

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 August 31, 2007 Part 1 Page 215 

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 & 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 August 31, 2007 Part 1 Page 216 

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 August 31, 2007 Part 1 Page 217 

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 August 31, 2007 Part 1 Page 218 

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 (Zeroes only) 

 [Req’d, not V] 

0080 Transmission 2 N (Zeroes 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 August 31, 2007 Part 1 Page 219 

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 August 31, 2007 Part 1 Page 220 

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 August 31, 2007 Part 1 Page 221 

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 “0” = No PIN 8453 or 8453-OL 

 Required “1” = Practitioner PIN 

“2” = Self-Select PIN 

 by Practioner 

 Used 

“3” = Self-Select PIN 

 Online Used “4” = State-Only 

 No PIN 8453 or 8453-OL is 

 not Required “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 be zeroes 

[Req’d & V] 

 

0100 Number of Error 2 N 

 Records Range 00-96 [Rec, Opt] 

0110 FOUO RET SEQ NUM 13 Blank 
Publication 1346 August 31, 2007 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. 

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

0112 STATE DD Ind 1 Blank [Opt] 

0115 Payment Acknowledgement 15 "PYMNT RQST RVCD" 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 Debt Code 1 "N" = None 

 "I" = IRS Debt 

 "F" = FMS Debt 

 "B" = IRS and FMS 

 debt or Blank 

 [Opt] 

0130 State Packet Code 2 Valid “2 ltr” 

 State Code 

 [Req’d, not V] 

 Record Terminus Character 1 Value "#" [Req’d & V] 
Publication 1346 August 31, 2007 Part 1 Page 223 

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 zeroes 

 [Opt] 

 

0080 Error Field 4 N or zeroes 

 Sequence Number [Opt] 

0090 Error Reject Code 4 N 

 (nnnn) or zeroes 

 (Refer to Attachment 1) 

 [Req’d, not V] 

 

0100 Filler 55 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 
Publication 1346 August 31, 2007 Part 1 Page 224 

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 Zeroes Only [Opt] 

 Transmission 

 

0060 Transmission Sequence 2 N Zeroes 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 & V] 

 

0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt] 

0120 IRS Computed Return Count 6 STATE USE ONLY [Opt] 
Publication 1346 August 31, 2007 Part 1 Page 225 

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 August 31, 2007 Part 1 Page 226 

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 August 31, 2007 Part 1 Page 227 

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 August 31, 2007 Part 1 Page 228 

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 ID's 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 2007 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 North Dakota....ND Utah............UT 

 Idaho...........ID Nebraska........NE Vermont.........VT 

 Illinois........IL New Jersey......NJ Virginia........VA 

 Indiana.........IN New Mexico......NM West Virginia...WV 

Iowa............IA Wisconsin.......WI 

 The state code must be consistent throughout the generic record and all 

associated unformatted records for the taxpayer. 
Publication 1346 August 31, 2007 Part 1 Page 229 

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 chose 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 August 31, 2007 Part 1 Page 230 

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 August 31, 2007 Part 1 Page 231 

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, 

Form 8854, Form 8891 and/or Form W-2GU; 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 August 31, 2007 Part 1 Page 232 

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 

Johl Jamanow, W:CAS:SP:ES:I, NCFB C5-351 |

5000 Ellin Road 

Lanham, MD 20706 

Phone: (202) 283-0407 ` |

 

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 from the original return must 

also be entered for authentication. 

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. 

See Questions and Answers for the Self-Select PIN Method at the end of this 

Section. 
Publication 1346 August 31, 2007 Part 1 Page 233 

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 2007. | -| 

• Taxpayers who did not file for Tax Year 2006, but have filed previously. |

• Taxpayers who are age 16 or older on or before December 31, 2007, 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 American Possessions of 

the Virgin Islands, Puerto Rico, America Samoa, Guam and Northern Marianas, 

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. 

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. 

-| 

• Taxpayers required to file the following forms, which must be attached 

to Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file 

Return or Form 8453-OL, U.S. Individual Income Tax Declaration for an 

IRS e-file Online Return: 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 

(or acceptable documentation/required donor documentation), • Form 3115, Application for Change in Accounting Method, • Form 3468, Computation of Investment Credit, if historical Structure 

Certificate is required, • Form 4136, Credit for Federal Tax Paid on Fuels, if certificate 

 and/or reseller statement is required, • From 5713, International Boycott Report, • Form 8283, Noncash Charitable Contributions, Section A, if statement(s) 

 required, or Section B, Donated Property, 

• Form 8332, Release of Claim to Exemption for Children of Divorced or 

Separated Parents, • Form 8858, Information Return of U.S. Persons with Respect to 

Foreign Disregarded Entities, • Form 8864, Biodiesel and Renewable Diesel Fuels Credit, if Certificate 

and/or reseller statement is required, • Form 8885, Health Care Tax Credit, and • Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or acceptable substitute), if taxpayer elects not to include their 

transactions on the electronic STCGL or LTCGL records. 
Publication 1346 August 31, 2007 Part 1 Page 234 

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 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. In most cases, this method is totally paperless and eliminates the 

Form 8453. 

 

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. 

See Questions and Answers for the Practitioner PIN method at the end of 

this Section. 

 

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). | • 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, America Samoa, Guam and Northern 

Marianas, or with foreign country addresses. • Taxpayers filing a Form 4868 (extension of time to file). • Those who are filing on behalf of deceased taxpayers. 

The following taxpayers are NOT eligible to participate: 

• Taxpayers required to file the following forms, which must be attached 

to Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file 

Returns: 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, 

(or acceptable documentation/required donor documentation), • Form 3115, Application for Change in Accounting Method, • Form 3468, Computation of Investment Credit, if historic Structure Certificate is required, • Form 4136, Credit for Federal Tax Paid on Fuels, if certificate and/or reseller statement is required, • From 5713, International Boycott Report, • Form 8283, Noncash Charitable Contributions, Section A, if statement(s) required, or Section B, Donated Property, • Form 8332, Release of Claim to Exemption for Children of Divorced 

or Separated Parents, • Form 8858, Information Return of U.S. Persons with Respect to 

Foreign Disregarded Entities, • Form 8864, Biodiesel and Renewable Diesel Fuels Credit, if 

Certificate and/or reseller statement is required, • Form 8885, Health Coverage Tax Credit, and

• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or acceptable substitute), if taxpayer elects not to include their 

transactions on the electronic STCGL or LTCGL records. 

 
Publication 1346 August 31, 2007 Part 1 Page 235 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.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) - AND/OR Prior Year PIN (prior to 

 any adjustment or change by IRS) 

NOTE: Taxpayers may provide both prior year AGI and PIN but must match one 

to be authenticated. 

 

Spouse, When Married Filing Jointly: 

Spouse Social Security Number 

Spouse Name Control 

Spouse Date of Birth 

Prior Year Adjusted Gross Income (AGI) – AND/OR Prior Year PIN (prior to 

 any adjustment or change by IRS) 

Note: Taxpayers may provide both prior year AGI and PIN but must match one 

to be authenticated. 

Special Circumstances: If taxpayers filed a joint return for Tax Year 2006 and want to file separate |

returns for Tax Year 2007, they will each enter the same AGI or their PIN from |

the 2006 joint return on their separate returns for Tax Year 2007. | 

If taxpayers did not file jointly for Tax Year 2006, they are required to |

provide their respective AGI amount or PIN. 

 

If a return was not filed for Tax Year 2006, 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 2006, 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 2006 tax return after December 9, 2007 |

 

are eligible to use the Self-Select PIN for e-file. However, these 

taxpayers will need to submit zeroes 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 Self-Select PIN eligibles 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 August 31, 2007 Part 1 Page 236 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

05. Data Validation continued

Validation of Data: 

Prior Year Adjusted The Prior Year AGI is entered in whole dollar 

Gross Income amounts. There will be a one dollar 

tolerance level. 

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. 

PIN The Personal Identification Number (PIN) is 

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 zeroes 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 signature. 

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 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 August 31, 2007 Part 1 Page 237 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.06 IRS e-file Signature Authorizations

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. 

 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 8879 to the taxpayer along with 

 a copy of the completed tax return personally or by U.S. mail, private 

 delivery service, e-mail, 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 III of this 

 publication for additional information on ETD programs. 

 6. When finalized, Forms 8879 and 8878 and instructions for use with 

Tax Year 2007 e-file will be available on the IRS website, The |

Digital Daily, at www.irs.gov (click on “Forms and Pubs”, then 

“Forms and Instructions”). Tax year 2007 forms will be posted |

on the 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 will be included in Publication 1345A, 

Filing Supplement for Authorized e-file Providers, Tax Year 2006. |

 
Publication 1346 August 31, 2007 Part 1 Page 238 

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-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-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 zeroes 

ERO or Paid 

Preparer PIN 

Eleven All numeric First six positions = 

Electronic Filing 

Identification Number 

(EFIN); last five 

positions = SelfSelected numerics 

Money Fields Twelve 

maximum 

All numeric Dollars ONLY, zero fill 

if no prior year AGI 
Publication 1346 August 31, 2007 Part 1 Page 239 

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 2006 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 2007 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 

Reqular Online Filing 

Form 1040,A,EZ,SS (PR) 

Form 8453-OL Required • Without electronic funds

withdrawal

• If Decedent return with Form 1310 

attached, also include... 

(1040-SS (PR) not applicable)

C3,T2 

T8 

B 

• With electronic funds withdrawal C3,T2 

Prepared by: Taxpayer on 

personal computer 

Transmitted by: ISP or 

transmitter 

Signatures: 

Form 8453-OL required 

Taxpayer(s) does not sign 

with a PIN 

Self-Select PIN Method by ERO 

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: Preparer/ERO 

Transmitted by: ERO 

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: Preparer/ERO 

Transmitted by: ERO 

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. 
Publication 1346 August 31, 2007 Part 1 Page 240 

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 III 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, (or 

request for refund) 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 August 31, 2007 Part 1 Page 241 

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 (or request for refund) to IRS and to 

receive the following information from IRS: a) an acknowledgement of receipt or 

reason for rejection of transmission; b) an indication of any refund offset; 

c) the reason for any delay in processing or refund; and, d) the date of any 

refund. 

Selection C2 (ETD only) See Part III of this document

Selection C3

Consent to Disclosure – use this selection for electronically filed 

Form 1040 series returns that require taxpayers to file a Form 8453-OL 

signature document. 

I consent to allow my intermediate service provider or transmitter to send my 

return (or request for refund) to the IRS and to receive the following 

information from the IRS: a) an acknowledgement of receipt or reason for 

rejection of transmission; b) an indication of any refund offset; c) the 

reason for any delay in processing the return or refund; d) notification that 

Form 8453-OL signature documents have not been received for the past two years, 

if required; and e) the date of any refund. 

ERO Declaration 

Selection E1

ERO Declaration and Signature - use this selection and ERO PIN entry when return 

(or request for refund) 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 (or request 

for refund) 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 (or request for refund) by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ (enter EFIN plus 5 Self-Selected numerics) 
Publication 1346 August 31, 2007 Part 1 Page 242 

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). In order 

for me to initiate future payments, I request that the IRS send 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 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. 

Note: As was revised for Tax Year 2005, 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 August 31, 2007 Part 1 Page 243 

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. 

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

Taxpayer’s PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ _ * 

Taxpayer’s Prior Year PIN: _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN: _ _ _ _ _ * 

*NOTE: Taxpayers may use either the AGI or PIN for authentication. If both are 

 included in the record only one has to match IRS records. 

Selection T2

Use this signature selection when filing a Form 1040, 1040A, 1040EZ, or 1040-SS (PR) |

Online and using Form 8453-OL to sign the return 

I am transmitting this Tax Return and signing this Electronic Funds Withdrawal 

Consent, if applicable, by entering my Date of Birth below. 

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

Taxpayer’s Date of Birth (DOB): _ _ _ _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Spouse’s Date of Birth:_ _ _ _ _ _ _ _ 

Selection T3 (ETD only) See Part III of this document 

Selection T4 (ETD only) See Part III of this document
Publication 1346 August 31, 2007 Part 1 Page 244 

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 2006 |

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 Must be included 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 August 31, 2007 Part 1 Page 245 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text - Codes A-D 

 Tax Year 2007 Jurat/Disclosure Code A Text 

Online Self-Select PIN Form 1040, 1040A, 1040EZ or 1040EZ-T 

 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, (or request 

for refund) 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 (or request for refund) to IRS and to 

receive the following information from IRS: a) an acknowledgement of receipt 

or reason for rejection of transmission; b) an indication of any refund offset; 

c) the reason for any delay in processing or refund; and, d) the date of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A – 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. 

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

Taxpayer’s PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Taxpayer’s Prior Year PIN:_ _ _ _ _*

Spouse’s PIN:_ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Spouse’s Prior Year PIN:_ _ _ _ _*

_________________________________________________________________________________ 

*NOTE: Taxpayers may use either the AGI or PIN for authentication. If both are 

 included in the record only one has to match IRS records. 
Publication 1346 August 31, 2007 Part 1 Page 246 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text - Codes A–D continued 

 Tax Year 2007 Jurat/Disclosure – Code B Text 

Regular Online Filing Form 1040, 1040A, 1040EZ, or 1040-SS (PR) 

(Taxpayer must file Form 8453-OL) 

Consent to Disclosure 

Consent to allow my intermediate service provider or transmitter to send my 

return (or request for refund) to the IRS and to receive the following 

information from the IRS: a) an acknowledgement or receipt of reason for 

rejection of transmission; b) an indication of any refund offset; c) the 

reason for any delay in processing the return or refund; d) notification 

that Form 8453-OL signature documents have not been received for the 

past two years, if required; and e) the date of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A – D in this section. 

Electronic Funds Withdrawal Consent – The EFW language is to be included on 

Form 8453-OL that is required to be signed and filed by the taxpayer. 

 

Form 1310 Signature and Verification – Decedent returns with Form 1310 only. 

I am transmitting this Tax Return and signing this Electronic Funds Withdrawal 

Consent, if applicable, by entering my Date of Birth below. 

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

Taxpayer’s Date of Birth (DOB): _ _ _ _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Spouse’s Date of Birth:_ _ _ _ _ _ _ _ 
Publication 1346 August 31, 2007 Part 1 Page 247 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Codes A-D continued 

 Tax Year 2007 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 (or request 

for refund) 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 (or request for refund) by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ 

 (enter EFIN plus 5 Self-Selected numerics) 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, (or request 

for refund) 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) an indication of any refund offset c) the reason for any delay 

in processing or refund; and, d) the date of any refund. 

I am signing this Tax Return and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

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

Taxpayer’s PIN:_ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Taxpayer’s Date of Birth: _ _ _ _ _ _ _ _ 

Taxpayer’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Taxpayer’s Prior Year PIN:_ _ _ _ _* 

Spouse’s PIN:_ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Spouse’s Prior Year PIN:_ _ _ _ _* 

_________________________________________________________________________________ 

*NOTE: Taxpayers may use either the AGI or PIN for authentication. If both are 

 included in the record only one has to match IRS records. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A – 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.
Publication 1346 August 31, 2007 Part 1 Page 248 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Code A–D continued 

 Tax Year 2007 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 (or 

request for refund) 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 (or request for refund) by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ (enter EFIN plus 5 Self-Selected numerics) 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, (or 

request for refund) 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) an indication of any refund offset; c) the reason 

for any delay in processing or refund; and, d) the date of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A – 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 August 31, 2007 Part 1 Page 249 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Code A–D continued 

______________________________________________________________________________

 Special Condition Text Selections 

Use with Jurat/Disclosure Codes A – D 

 Tax Year 2007 

______________________________________________________________________________ 

The Special Condition Text Selections below are to be used with 

Jurat/Disclosure Code A – 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 – 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 payments that 

I direct to be debited through the Electronic Federal Tax Payment System (EFTPS). 

In order for me to initiate future payments, I request that the IRS send 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 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. 

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. 

Note: Form 1310 cannot be filed electronically with Form 1040EZ-T. 

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 August 31, 2007 Part 1 Page 250 

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, 

 Attachment 1. 

01. General Error Reject Code for Electronic Signature 

 ERC 0689 and 1150 

02. Online PIN Error Reject Codes 

 ERC 0673, 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 and 1155 

 
Publication 1346 August 31, 2007 Part 1 Page 251 

Intentional Blank Page
Publication 1346 August 31, 2007 Part 1 Page 252 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers 

1. What is the Self-Select PIN Method? 

The Self-Select PIN (Personal Identification Number) method allows taxpayers 

to electronically sign their e-filed return by using a five-digit PIN as their 

signature. The five-digit PIN can be any five numbers except all zeros. The 

taxpayer will need to know their original prior year Adjusted Gross Income or 

PIN from their prior year (Tax Year 2006) tax return and their Date of Birth | 

or verification purpose. It eliminates the requirement for Form 8453, U.S. 

Individual Income Tax Declaration for an IRS e-file Return in most cases. 

When an electronic signature is chosen, no signature documents are required 

to be filed with the IRS. 

2. Who is eligible to use the Self-Select PIN method to sign their return? 

The following taxpayers are eligible to use the Self-Select PIN method: 

• Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ, or 

 1040-SS (PR) for Tax Year 2007. | 

 -| 

• Taxpayers who did not file for Tax Year 2006, but have filed |

 previously. 

• Taxpayers who are age 16 or older on or before December 31, 2007, | 

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 American Possessions 

of the Virgin Islands, Puerto Rico, America Samoa, Guam and Northern 

Marianas, 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. 
Publication 1346 August 31, 2007 Part 1 Page 253 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

3. Are there any taxpayers not eligible to use the Self-Select PIN method? 

The following taxpayers are not eligible to use the Self-Select PIN method: 

• Primary taxpayers under age 16 that have never filed. 

• Secondary taxpayers (spouse) under age 16 that did not file in the 

immediate prior year. 

• Taxpayers required to file the following forms, which must be attached 

to Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file 

Returns or Form 8453-OL, U.S. Individual Income Tax Declaration for an 

IRS e-file Online Return: 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, 

(or acceptable documentation/required donor documentation), 

• Form 3115, Application for Change in Accounting Method , 

• Form 3468, Computation of Investment Credit, if historic Structure 

Certificate is required,

• Form 4136, Credit for Federal Tax Paid on Fuels, if certificate 

and/or reseller statement is required, 

• From 5713, International Boycott Report, 

• Form 8283, Non-Cash Charitable Contributions, Section A, if 

statement(s) required, or Section B, Donated Property, 

• Form 8332, Release of Claim to Exemption for Children of Divorced or 

Separated Parents, 

• Form 8858, Information Return of U.S. Persons with Respect to Foreign 

Disregarded Entities,

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit, if Certificate 

and/or reseller statement is required, 

• Form 8885, Health Care Tax Credit, and 

• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or acceptable substitute), if taxpayer elects not to include their 

transactions on the electronic STCGL or LTCGL records. 4. How can the taxpayer get their original AGI or prior year PIN if they 

did not bring in last year’s tax return or they are a new client? 

 

The taxpayer may call the IRS toll free number at 1-800-829-1040. If they can 

provide certain information to the Customer Service Representative (such as 

their name, SSN and current address), they may receive the original AGI amount 

or prior year PIN over the phone or they may request a free transcript. 

Allow 7 to 10 days to receive the transcript. (Taxpayer should be sure to ask 

for the Original AGI.) 

5. If the taxpayer has never filed a tax return or did not need to file a tax 

year 2006 return, what amount do they enter for the original AGI or prior year PIN? |

Enter zero ("0") for the original AGI. Do not leave this field blank. 

The return will reject if the field is left blank for a zero amount. However, 

the prior year PIN field should be left blank. 
Publication 1346 August 31, 2007 Part 1 Page 254 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

6. If the taxpayer changed filing status from their 2005 tax return, what 

Adjusted Gross Income (AGI) do I use? 

If the change is to Married Filing Jointly, then each taxpayer will use their 

individual original total Adjusted Gross Income amount or PIN from their 

respective 2006 tax returns. | 

If the change is from Married Filing Jointly, then each taxpayers 

will use the same original total Adjusted Gross Income amount or PIN from the 

2006 joint return. | 

7. What AGI amount should be used for a taxpayer that filed jointly with a 

different spouse in the prior year? 

Use the AGI amount or PIN from the joint return filed with the ex-spouse. 

 

8. What AGI amount should be used when one taxpayer of the joint return 

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. 

9. If my client filed an amended tax return last year, what AGI amount 

or PIN should they use? 

Your client must use the Original AGI amount or PIN from the originally filed 

return. The return will reject if the amended AGI amount is used. 

10. If my client filed their prior year tax return after April 15, what AGI 

amount should they use? 

If you clients’ TY 2006 tax return was not received and processed by IRS by | 

December 9, 2007, they must enter “0” (zero) as their AGI amount. In the |

event their return is rejected due to a mismatch of AGI, they can resubmit 

their return using their actual values. 

11. If my clients’ prior year AGI is negative what should they use? 

If your client’s prior year AGI is negative, they need to enter the AGI as 

a negative amount. 

12. If the taxpayer does not want to use the PIN, can they still file their 

return electronically? 

Yes, have the taxpayer sign Form 8453, U.S. Individual Income Tax Declaration 

for an IRS e-file Return. The ERO must mail Form 8453 to the IRS within three 

business days after receiving acknowledgement that the return was accepted 

by IRS. 

13. If the taxpayer uses a PIN and owes taxes, can they pay the balance due 

electronically? 

Yes. Taxpayers who use a PIN may pay their balance due by electronic funds 

withdrawal or credit card. 
Publication 1346 August 31, 2007 Part 1 Page 255 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

14. Are all taxpayers who file electronically and sign with a PIN 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, should not be 

used to transmit any payments. 

15. Is the Self-Select PIN a Universal PIN? 

No. It is used as the taxpayer's electronic signature on their Individual 

Income Tax Return only. Taxpayers may also use it as a piece of authentication 

when filing their next year tax return with the Self-Select PIN method. 

16. Can the taxpayer use the same PIN next year? 

Yes, or they may choose any 5 numbers except all zeroes. 

17. What happens if 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 (Social Security Number, Date of Birth, 

and original Adjusted Gross Income or PIN from the 2006 tax return) provided | 

to the IRS is used to verify the taxpayer’s identity. 

 

18. What is the Prior Year PIN? 

The Prior Year PIN is the PIN the taxpayer used to sign their previous year tax 

return. 

19. 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 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. 

20. What PIN does the taxpayer use when the prior year return was originally 

rejected and the corrected return was retransmitted with a different PIN? 

The PIN that was entered on the e-file accepted tax return is the PIN the 

taxpayer must use to authenticate themselves. 

 

21. Do both taxpayers filing a joint return need a PIN? 

Yes, each taxpayer must sign using a PIN. The taxpayers will choose any five 

digits, except all zeros, as the electronic signatures. 

22. What should I do if my client is unable to return to my office to input 

his/her PIN? 

Your client may authorize you to input his/her PIN by completing Form 8879, 

IRS e-file Signature Authorization. Provide Form 8879 to the taxpayer along 

with a copy of the completed tax return, either personally or by mail. 

Instruct your client to review the tax return for accuracy and complete the 

Form 8879 by providing the requested information (a self-selected five-digit 

PIN, pen and ink signature, and date). If your client is unable to return 

the signed Form 8879 to your office, he/she may return it by mail or FAX. 
Publication 1346 August 31, 2007 Part 1 Page 256 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

23. What is Form 8879, IRS e-file Signature Authorization? 

Form 8879, IRS e-file Signature Authorization allows the tax professional to 

input the taxpayer's PIN. It is provided as a convenience for taxpayers who 

are unavailable to personally enter their PIN. 

 

24. 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, 

www.irs.gov. A Spanish version, Form 8879–SP, is also available on the website. 

25. Must I use Form 8879 for every e-file return I file using the Self-Select 

PIN Method? 

No. Form 8879 is only required when one or both taxpayers are unavailable to 

personally enter their PIN, or if the PIN was generated or assigned by the ERO. 

26. Can the taxpayer give me their PIN verbally for me to enter in their 

electronic record? 

Yes. The taxpayer may give you their PIN verbally; however, you must receive a 

completed Form 8879, IRS e-file Signature Authorization, from the taxpayer before 

you transmit the return or release it for transmission to the IRS. 

27. Is it acceptable for an ERO to enter the taxpayer’s PIN in the electronic 

return format before Form 8879 is generated. 

Yes, the taxpayer PIN can be entered into the electronic return format prior 

to generation of the Form 8879. However, the ERO must receive a completed 

Form 8879 signed by the taxpayer before you transmit the return or release 

it for transmission to the IRS. 

28. Is it acceptable for an ERO and/or software program to generate or assign 

the five digit PIN the taxpayer will use to sign his e-file return? 

Yes, an ERO may determine the taxpayer’s PIN if certain conditions are met. 

In all instances, the taxpayer shall retain the right to select his or her own 

PIN. If the taxpayer agrees to allow the ERO to determine the taxpayer PIN, 

the taxpayer will consent to the ERO’s choice by completing and signing a 

Form 8879 which contains the taxpayer PIN used as the return signature. The 

taxpayer PIN can be systemically generated or manually assigned by the ERO. 

29. Is it acceptable for the ERO to assign the same PIN for multiple clients? 

Yes, it is acceptable to assign the same PIN for multiple clients. 

30. Can a married taxpayer filing a joint return pick the PIN and enter it 

for his/her spouse? 

No. The taxpayer that is not present to personally enter their PIN must 

complete Form 8879 to authorize their tax professional to input the PIN 

for them. 
Publication 1346 August 31, 2007 Part 1 Page 257 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

31. Do both taxpayers filing a joint return have to authorize the tax 

professional to input their PINs? 

No, only the taxpayer that is not present to sign the return should authorize 

the preparer to enter their PIN. If neither spouse is present to sign a joint 

return, each can authorize the preparer to enter his/her respective PIN. A 

spouse who is present should enter his/her own PIN, even if the preparer has 

authorization to enter the other spouse’s PIN. 

32. What is my responsibility as a return preparer using Form 8879 when the 

taxpayer completed their own return? 

As a return preparer, 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, 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. 

 

33. When does the taxpayer complete Form 8879? 

If you prepared the return, the taxpayer must complete Form 8879 after they 

have reviewed the prepared return. If the taxpayer provided a completed return 

for transmission, the Form 8879 and PIN selection can be completed without 

reviewing the electronic return. You must receive the completed Form 8879 

from the taxpayer before you transmit the return or release it for transmission 

to the IRS. Tax return line items in Part I must be entered on Form 8879 before 

the taxpayer signs. 

 

34. Can a taxpayer complete Form 8879 and fax it to the ERO? 

Yes. Form 8879 can be signed and returned to the ERO via fax transmission. 

However, the ERO must retain Form 8879 in their file for three years from 

the Return Due Date or IRS Received Date, whichever is later. Form 8879 

files can be retained electronically in accordance with Rev. Proc. 97-22. 

35. Do I provide a copy of the completed Form 8879 to the taxpayer for their 

records? 

Provide a copy of the completed Form 8879 to those taxpayers requesting one. 

You may provide a copy to other taxpayers, but you are not required to do so. 

However, EROs will need to provide taxpayers with a copy of Form 8879 

if the current year PIN is assigned by the ERO or generated by the software. 

The taxpayer may need the PIN to use as their shared secret the next year. 

36. 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 input of their PIN on Forms 4868 

and 2350. Form 8878 is included in some software packages. A copy can be 

obtained from the IRS website, www.irs.gov. A Spanish version, Form 8878-SP, 

is also available on the website. 
Publication 1346 August 31, 2007 Part 1 Page 258 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

37. Do I have to mail Form 8879 or Form 8878 to the IRS? 

No. Retain the completed Form 8879 and Form 8878 in your file for three years 

from the Return Due Date or IRS Received Date, whichever is later. In addition, 

Form 8879 should not be used as a transmittal to fax documents or submit payments 

to IRS. 

38. Is it acceptable for an Electronic Return Originator (ERO) to electronically

image and store Form 8879, IRS e-file Signature Authorization, and Form 8878, IRS 

e-file Signature Authorization for Form 4868 or Form 2350, and meet the document 

retention requirement? 

Yes, an ERO may electronically image and store Forms 8879 and 8878 if the ERO’s 

storage system satisfies the requirements of Rev. Proc. 97-22, Retention of Books 

and Records. In brief, Rev. Proc. 97-22 requires that the electronic storage 

system must ensure an accurate and complete transfer of the hard copy or 

computerized records to an electronic storage media. In addition, all records 

reproduced by the electronic storage system must exhibit a high degree of 

legibility and readability (including the taxpayer’s signature) when displayed 

on a video display terminal and when reproduced in hard copy. 

 

39. How do I know the IRS received the Self-Select PIN? 

When you receive your Acknowledgement Record, all accepted returns will have 

the Self-Select PIN Presence Indicator. The following value will be returned: 

“9” = No PIN Present. (Form 8453 or 8453-OL Required) 

“1” = Practitioner PIN 

“2” = Self-Select PIN by Practitioner Used 

“3” = Self-Select PIN by Online Used 

“4” = State Only, No PIN. (Form 8453 or 8453-OL is Not Required) 

“Blank” = Return Rejected with PIN 

40. What is an ERO PIN? 

The ERO PIN is the ERO 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 DCN. You may select any 5 digits, except all zeros, for 

the next five positions. It does not take place of the taxpayer’s PIN. A 

taxpayer PIN is also required. 
Publication 1346 August 31, 2007 Part 1 Page 259 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Self-Select PIN Method Questions and Answers continued

41. Will the ERO PIN be acknowledged as well? 

If the ERO PIN is not present, the return will reject displaying an error 

reject code. 

42. Where can I receive a copy of the Error Reject Codes for the Self-Select 

PIN method? 

The Error Reject Codes can be found in the Publication 1345A, Filing 

Season Supplement for Authorized IRS e-file Providers and in Section 10 

of this Publication. 

43. Why is a Date of Birth required with Self-Select PIN 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 this year 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 
Publication 1346 August 31, 2007 Part 1 Page 260 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.12 Practitioner PIN Method Questions and Answers 

 

1. What is the Practitioner PIN method? 

The Practitioner PIN is an additional signature method for taxpayers 

who use an Electronic Return Originator (ERO) to sign their return by 

entering a five digit PIN. The PIN can be any five digits except ALL 

zeros. It eliminates the requirement for Form 8453, U.S. Individual 

Income Tax Declaration for an IRS e-file Return, in most cases. When 

an electronic signature is chosen, no signature documents are required 

to be filed with the IRS. 

 

2. Do I need any specific forms to use the Practitioner PIN method? 

Taxpayers must complete Form 8879, IRS e-file Signature Authorization, for 

returns using the Practitioner PIN method. Taxpayers can either enter their 

own PIN or authorize the ERO to enter their PIN for them when completing 

 

Form 8879. 

3. Who is eligible to use the Practitioner PIN method? 

Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ or 1040-SS (PR) | 

are eligible to use the Practitioner PIN method. There is no age restriction 

on who can use the Practitioner PIN. 

4. Who is ineligible to use the Practitioner PIN method? 

 

Taxpayers required to file the following forms, which must be attached 

to Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file 

Returns: 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 

(or acceptable documentation/required donor documentation), 

• Form 3115, Application for Change in Accounting Method, 

• Form 3468, Computation of Investment Credit, if historic Structure 

 Certificate is required, 

• Form 4136, Credit for Federal Tax Paid on Fuels, if certificate 

and/or reseller statement is required, 

• Form 5713, International Boycott Report,

• Form 8283, Noncash Charitable Contributions, Section A, if statement(s) 

required, or Section B, Donated Property, 

• Form 8332, Release of Claim to Exemption for Children of Divorced or 

 Separate Parents, 

• Form 8858, Information Return of U.S. Persons with Respect to Foreign 

 Disregarded Entities, 

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit, if Certificate 

 and/or reseller statement is required 

• Form 8885, Health Coverage Tax Credit, and 

• Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or acceptable 

substitute), if taxpayer elects not to include their transactions on the 

 electronic STCGL or LTCGL records. 
Publication 1346 August 31, 2007 Part 1 Page 261 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.12 Practitioner PIN Method Questions and Answers continued

5. How does the Practitioner PIN method benefit the ERO? 

The Practitioner PIN method offers an additional taxpayer signature option 

for EROs to use in preparing and transmitting Forms 1040, 1040A, 1040EZ and 

1040-SS (PR) to IRS. More specifically, it eliminates the requirement to file | 

signature documents with the IRS. 

 

● The Date of Birth and the prior year Adjusted Gross Income amount 

 or Prior Year PIN are not needed for Practitioner PIN returns. 

 

6. Is there an authorization form required for filing Form 4868 using the 

Practitioner PIN method? 

Yes. Complete Form 8878, IRS e-file Signature Authorization for Form 4868 and 

Form 2350, for Form 4868 filed using the Practitioner PIN method. Remember 

that a signature is only required on Form 4868 when there is an Electronic 

Funds Withdrawal. 

 

7. What is my responsibility as an ERO using the Practitioner PIN method? 

 

EROs are required to sign Form 8879, Part III, with their ERO EFIN/PIN 

for all returns using the Practitioner PIN method. The ERO EFIN/PIN consists 

of eleven digits (the first six positions is the EFIN and the last five is 

any five numbers except ALL zeros). EROs should confirm the identity of 

taxpayers per Publication 1345 when completing Form 8879, prior to 

transmitting returns to IRS. 

8. Do I mail Form 8879 or Form 8878, IRS e-file Signature Authorization, 

to the IRS? 

No. Do not mail Form 8879 or Form 8878 to the IRS. EROs using the 

Practitioner PIN method must retain Forms 8879 and 8878 for three years 

from the return due date or IRS received date, whichever is later. 

Electronic storage is also acceptable. In addition, Form 8879 or 8878 

should not be used as a transmittal to fax documents or submit payments 

to the IRS. 

9. Will I receive an Acknowledgement that the Practitioner PIN method 

was used? 

 

Yes. A PIN Presence Indicator of “1” will be present in the Acknowledgement 

File Key Record of a return when the Practitioner PIN method was used. 

Please be sure to check the Acknowledgement File for the PIN Presence 

Indicator on all returns transmitted using a PIN signature. 

 

10. Will the ERO PIN be acknowledged as well? 

If the ERO PIN is not present, the return will reject displaying an error 

reject code. 
Publication 1346 August 31, 2007 Part 1 Page 262 

SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.12 Practitioner PIN Method Questions and Answers continued

11. Where can I find the Error Reject Codes for the Practitioner PIN method? 

The Error Reject Codes can be found in the Publication 1345A, Filing Season 

Supplement for Authorized IRS e-file Providers and in Section 13.10 of this 

Publication. 

12. Are all taxpayers who file electronically and sign with a PIN 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, should not be 

used to transmit any payments. 
Publication 1346 August 31, 2007 Part 1 Page 263 

Intentional Blank Page
 
INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2007 Part 1 Page 264

ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

 ERC DESCRIPTION

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 RESERVED 

0003 o Tax Return Record Identification Page 1 - Tax Period (SEQ 0005) 

equal "200712". For Form 1040/1040A/1040-SS (PR), Tax Period 

(SEQ 0005) of Tax Return Record Identification Page 2 must also 

equal "200712". 

 

| 

| 

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, 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 265

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 II Record Layouts. 

Significant money amount fields must be right-justified (and 

zero-filled 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 II 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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 266

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. 

 

0013 o RESERVED 

0014 o When there is an entry in a field defined as "NO ENTRY", the 

return will be rejected. (See Part II 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 - Tip Income Name (SEQ 0010) and Tip Income SSN 

(SEQ 0020) must be significant. 

 

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 

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 

left-justified 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". 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 267

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 ("&"). 

 

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/FPO 

Address), then City (SEQ 0083) must equal "APO" 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. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 268

0025 o 

o 

o 

Authentication Record - For Online returns only when PIN Type 

Code (SEQ 0008) is “F” (Form 8453-OL required), the following 

fields must be present on the Authentication Record: Primary 

Date of Birth (SEQ 0010), the Taxpayer Signature Date (SEQ 0070) 

and Jurat/Disclosure Code (SEQ 0075) must be “B”. 

When the Primary Date of Death (0020) and the Secondary Date of 

Death (0030) on the Tax Return are significant, only the Primary 

Fields (SEQ 0010, 0070, 0075) are required on the Authentication 

Record. 

Exception: When the Filing Status (SEQ 0130) equals “2”, and 

the Primary Date of Death (SEQ 0020) is significant and the 

Secondary Date of Death (SEQ 0040) on the Tax Return is not 

significant, the Primary Date of Birth (SEQ 0010) is not 

required on the Authentication Record. 

Note: Only the Spouse Fields (SEQ 0040, 0070, 0075) are 

required. 

| 

0026 o 

o 

Authentication Record - For Online returns only when PIN Type 

Code (SEQ 0008) is “F” (Form 8453-OL required), if Filing Status 

(SEQ 0130) of the Tax Form equals "2", then the following fields 

must be present on the Authentication Record: Spouse Date of 

Birth (SEQ 0040), Taxpayer Signature Date (SEQ 0070) and 

Jurat/Disclosure Code (SEQ 0075) must be “B”. 

Exception: When the Secondary Date of Death (SEQ 0040) on 

the Tax Return is significant and the Primary Date of Death 

(SEQ 0020) is not significant, the Spouse Date of Birth 

(SEQ 0040) is not required on the Authentication Record. 

Note: Only the Primary Fields (SEQ 0010, 0070, 0075) are 

required on the Authentication Record. 

 

| 

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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 269

0030 o 

o 

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 8283, 

 Form 8824, Form 8835 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), Schedule 2, 

 Form 2441, Form 4562, Form 5329, Form 6251, Form 8275, 

 Form 8275-R, Form 8582-CR, Form 8606, Form 8621, Form 8697, 

 Form 8801, Form 8839 and Form 8915. 

 -Pages 2, 3 and 4 are optional for Form 2210 but Page 2, 3 

 and 4 cannot be present without Page 1. 

 -Pages 2 and 3 are optional for Form 8582 but page 2 or 3 

 cannot be present without Page 1. 

 -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 6765 Page 1 need not be transmitted if there are no 

 entries for that page (but Page 1 cannot be present without 

 Page 2). 

 -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. 

 -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: StateOnly returns), and the following cannot be present: Form 1040A 

Pages 1 and 2, Schedule 1, Schedule 2, Schedule 3, 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. 

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. 

 

 

| 

 

 

 

 

| 

| 

 

| 

 | 

 | 

 | 

-|
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 270

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 II Record Layouts. 

Name Line 1 (SEQ 0060) of the Tax Form can have a maximum of 35 

characters; any more than 35 will be dropped. 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 within each record must be in ascending 

order and 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 1, 

Schedule 2, Schedule 3, Schedule EIC, Form W-2, W-2GU, 

Form 1099-R, Form 1310, Form 2120, Form 2210, Form 8379, 

Form 8606, Form 8615, Form 8812, Form 8815, Form 8833, 

Form 8862, Form 8863, Form 8880, Form 8888, Form 8901, 

Form 8914, Form 8915, Form 9465, FEC Record, Authentication 

Record, Preparer Note Record, Election Explanation Record, 

Regulatory Explanation Record and Form Payment. 

 | 

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, 1942, taxpayer is considered to be age 65 

at the end of 2005. 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, W-2GU, 

Form 1310, Form 8379, Form 8833, Form 8862, Form 8888, 

Form 9465, FEC Record, Authentication Record, Preparer Note 

Record, Election Explanation Record, Regulatory Explanation 

Record and Form Payment. 

 

 

| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 271

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 II 

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. 

 

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 272

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 II 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 II 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 II 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. 

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 273

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", or Filing Status (SEQ 0130) equals "3", and Exempt 

Spouse (SEQ 0163) equals “X”, or Filing Status (SEQ 0130) equals

“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 "8". 

 

| 

0065 o Form 1040/1040A - When Exempt Spouse Ind (SEQ 0163) equals "X", 

Filing Status (SEQ 0130) must equal "2", “3”, or “4”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 274

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 II 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 and spaces. A space 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 

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 (&). 

 | 

0070 o Form 1040 – When Filing Status (SEQ 0130) equals “3”, Tuition 

and Fees Ded (F8917) (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/Schedule 2 - Qualifying Person SSN (SEQ 0214, 0223) 

cannot equal another Qualifying Person SSN on the same 

Form 2441/Schedule 2 or in the related Statement Record. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 275

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 W-2GU; Form 1099-R; 

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; Form W-2GU and Form 1099-R. 

Form 1040EZ: Household Help Literal (SEQ 0366) and Household 

Help Amt (SEQ 0368); Form W-2; Form W-2GU. 

 | 

0076 o Form 1040/1040A - If Taxable Interest (SEQ 0380) is greater 

than $1,500, or if Taxable Interest (SEQ 0290) of 

Schedule B/Schedule 1 is significant, then Taxable Interest 

(SEQ 0380) of Form 1040/1040A must equal Taxable Interest 

(SEQ 0290) from Schedule B/Schedule 1. 

 

 

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/Schedule 1 is significant, then Total Ordinary 

Dividends (SEQ 0394) of Form 1040/1040A must equal Total 

Ordinary Dividends (SEQ 0525) from Schedule B/Schedule 1. 

 

 

 

0078 o Form 1040 - Capital Gain/Loss (SEQ 0450) must equal one of the 

following fields from Schedule D: Combined Net Gain/Loss 

(SEQ 2400) or Allowable Loss (SEQ 2540). 

 

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/Schedule 2. 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 276

0084 o Form 1040/1040A - Credit for Elderly or Disabled (SEQ 0930) of 

Form 1040 or 1040A must equal Credit (SEQ 0290, Schedule 3) and 

SEQ 0290, Schedule R. 

 

0085 o Schedule R/Schedule 3 - 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). 

 

0086 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. 

 

0087 o Form 1040 - Alternative Minimum Tax (SEQ 0918) must equal 

Alternative Minimum Tax (SEQ 0340) 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 

 

Form 2441/Schedule 2 - When Form 2441/Schedule 2 is present, at 

least one of the following fields must be significant: 

Dependent Care Benefits Literal (SEQ 0371) of Form 1040/1040A; 

Dependent Care Benefits (SEQ 0210) of Form W-2; Credit for 

Child & Dependent Care (SEQ 0339) of Form 2441/Schedule 2 

or if Form 1040/1040A (SEQ 0915/0860) is not significant, 

then the Credit for Child & Dependent Care (SEQ 0339) of 

Form 2441/Schedule 2 must be zero. 

 

 

 

0091 o Form 1040/1040A – If Filing Status (SEQ 0130) equals “3”, Exempt 

Spouse Name (SEQ 0164) or Exempt Spouse Name Control (SEQ 0165) 

cannot be present. 

 

0092 o Schedule R - If Total Tax Less Credits (SEQ 0280) is zero or 

less, credit cannot be taken. 

| 

 |

 

0093 o Form 2441/Schedule 2 - EIN/SSN Type (SEQ 0045) must equal "S" 

or "E". 

Exception: If SSN/EIN (SEQ 0040) equals "TAXEXEMPT" then 

EIN/SSN Type (SEQ 0045) may equal blank. 

| 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 277

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 

Form 2441/Schedule 2 - 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 Qualifying 

Person Name (SEQ 0324), and Prior Year Qualifying Person SSN 

(SEQ 0326) 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. 

 

0096 o RESERVED 

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 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 278

0103 o 

o 

o 

o 

Form 1040/1040A/1040EZ – Total Federal Income Tax Withheld 

(SEQ 1160) must equal the sum of Other 1099 (not 1099-R) and AK 

Div W/H Amount (SEQ 1157), Withholding (SEQ 0130) on Forms W-2 

and W-2GU, Withholding (SEQ 0160) on Forms 1099-R, and 

Withholding (SEQ 0050) on Forms W-2G. 

| 

 | 

 | 

 | 

 | 

-| 

-| 

-| 

 

 

0104 o 

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 Gross Receipts/Sales (SEQ 0200) of 

all Schedules C/C-EZ that have Statutory Employee Earnings Ind 

(SEQ 0198) equal to “X”.) 

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) 

 equals “SNE” or “PYAB”. 

c. (Form 1040) Do not reject when Total Wages 

(SEQ 0010) of the Allocation Record is significant. 

 | 

 | 

 | 

 | 

 | 

 | 

| 

 | 

| 

 | 

| 

 | 

-|

0105 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: SEQ 0125, 0155, 0380, 1000, 1040, 1110, 1120, 

1150, 1445, 1455, 1475, 1485, 1495, 1750, 1755, 1765, 1913, 

1917, 1923, 1927, 1933, 1937, 1939, 1943, 1945, 1977, 1991, 

2010, and 2020. 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 279

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) equals or greater than $97,500. | 

 

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). 

 

 

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 280

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. 

| 

 

 |

 

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: Gross Receipts/Sales (SEQ 0200), Gross Income 

(SEQ 0270), Total Expenses (SEQ 0700), Tentative Profit/Loss 

(SEQ 0702), or Net Profit (Loss) (SEQ 0710). 

 

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 RESERVED 

0121 o Form 1040/1040A - Pensions Annuities Received (SEQ 0485) cannot 

equal Taxable Pensions Amount (SEQ 0495). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 281

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: 

Employer Name (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. 

 

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, 1390, 1400, or 1410) is significant, then 

either Preparer SSN/Preparer TIN (SEQ 1360) or Preparer Firm EIN 

(SEQ 1380) must be significant. 

If Preparer SSN/Preparer TIN (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. 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 282

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 

o 

Form 1040/1040A - If Total Itemized or Standard Deduction 

(SEQ 0789) contains one of the following amounts: $6,400, 

7,450, 6,650, 7,950, 9,150, 11,750, 10,450, 12,800, 13,850, or 

14,900; and Modified Standard Deduction Ind (SEQ 0787) of 

Form 1040 is blank; then at least one of following fields must 

equal "X": Self 65 or Over Box (SEQ 0772), Self Blind Box 

(SEQ 0774), Spouse 65 or Over Box (SEQ 0776), Spouse Blind Box 

(SEQ 0778). 

Exception for Form 1040: This check is not performed when one or 

more of the following forms are present: Schedule A, Form 4563. 

| 

 | 

| 

 

 

 

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 "CHILD", "DAUGHTER", 

"GRANDCHILD", or "SON". 

0132 o Form 1040 – When Capital Distribution Box equals “X”, Capital 

Gain/Loss (SEQ 0450) must contain a positive amount. 

0133 o Schedule R/Schedule 3 - If Nontaxable SSB/RRB (SEQ 0163) or 

Nontaxable Other (SEQ 0167) is significant, then Pensions & 

Annuities (SEQ 0170) must be significant. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 283

0134 o 

o 

o 

o 

Form 1040 - If Exempt Self (SEQ 0160) equals "X", and Must 

Itemize Indicator (SEQ 0786), and Modified Standard Deduction Ind 

(SEQ 0787) are blank, and Schedule A and Form 4563 are not 

present; then Total Itemized or Standard Deduction (SEQ 0789) 

must equal a valid standard deduction. 

Form 1040 - When MFJ, and Exempt Self (SEQ 0160) and Exempt 

Spouse SEQ (0163) equals "X", and Must Itemize Indicator 

(SEQ 0786), and Modified Standard Deduction Ind (SEQ 0787) are 

blank, and Schedule A and Form 4563 are not present; then Total 

Itemized or Standard Deduction (SEQ 0789) must equal a valid 

standard deduction. 

Form 1040A – If Exempt Self (SEQ 0160) equals "X", and Must 

Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind 

(SEQ 0787) are blank; then Total Itemized or Standard Deduction 

(SEQ 0789) must equal a valid standard deduction. 

Form 1040A – When MFJ, and Exempt Self (SEQ 0160) and Exempt 

Spouse SEQ (0163) equals "X", and Must Itemize Indicator 

(SEQ 0786) and Modified Standard Deduction Ind (SEQ 0787) are 

blank; then Total Itemized or Standard Deduction (SEQ 0789) must 

equal a valid standard deduction. 

 

 

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/Schedule 2 - 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). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 284

0139 o Form W-2 - Employee SSN (SEQ 0080) 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 autopopulation feature need not be changed. See Attachment 9 to 

determine how to identify ITINs.

|

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 0173). 

-| 

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". 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 285

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 0530) 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. 

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 Form 1040/1040A - 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/Schedule 3 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 $8,750 when Secondary SSN (SEQ 0030) is not 

significant, and must equal $17,500 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 $10,700 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 $5,350 when the Secondary SSN (SEQ 0030) is NOT 

significant. 

 

| 

| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 286

0161 o RESERVED 

0162 o 

o 

Form 1040EZ - Earned Income Credit (SEQ 1180) cannot exceed 

$428 and Adjusted Gross Income (SEQ 0750) must be less than 

$12,590 if single, and cannot exceed $14,590 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. 

 

| 

 | 

 

 

0163 o Schedule R/Schedule 3 – Only one of the following fields must 

be significant: SEQ 0010, 0020, 0030, 0040, 0050, 0060, 0070, 

0080, or 0090. 

 

0164 o 

o 

o 

o 

Form 1040/1040A – If Retirement Savings Contribution Credit 

(SEQ 0965) is significant, then all of the following apply: 

Form 8880 must be attached. 

 

Retirement Savings Contribution Credit (SEQ 0965) 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 $52,000 for "Married Filing Joint", $39,000 for 

"Head of Household", and $26,000 for "Single", “Married Filing 

Separate”, and “Qualifying Widow(er)”. 

| 

| 

 | 

 

 | 

 | 

 

0165 o Form 8880 – If Credit for Qualified Retirement Savings 

(SEQ 0200) is significant, then it must equal Retirement 

Savings Contribution Credit (SEQ 0965) 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 Schedule E - At least one of the following fields must be 

significant on the first occurrence of Schedule E: Total Rents 

Received (SEQ 0125); Total Royalties Rec'd (SEQ 0155); Rental & 

Royalty Deduction (SEQ 1000); Total Income (SEQ 1110); Total 

Losses (SEQ 1120); Part/S-Corp Name A (SEQ 1170); Tot 

Part/S-Corp Income (SEQ 1750); Tot Part/S-Corp Loss and Sec 179 

Deduction (SEQ 1755); Tot Estate/Trust Inc (SEQ 1933); Tot 

Estate/Trust Loss (SEQ 1937); Total REMIC Income (SEQ 1977); 

Net Farm Rental Income/Loss (SEQ 1991); Farming/Fishing Share 

(SEQ 2020); or Net Rental Real Estate Income/Loss (SEQ 2030). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 287

0170 o Schedule A - Casualty/Theft Loss (SEQ 0390) must equal Subtract 

Line 17 from Line 16 (SEQ 0451) 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) of Form 4797 must equal 

Loss Equal to or Smaller than Gain (SEQ 1120) from Form 4684. 

 

0172 o Form 9465 - Amount Owed on Tax Return (SEQ 0280) cannot be 

greater than $25,000. 

 

0173 o RESERVED 

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) 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 $2,900 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 Credits (SEQ 1006) equals “X”, 

one of the following forms must be present: Form 3468, Form 

6478, Form 8834, Form 8835, Form 8844, Form 8860, Form 8864, 

Form 8910, Form 8911, Form 8912, or “STMbnn” must be present in 

SEQ (1010). 

| 

0179 o RESERVED 

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) 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 (Loss) (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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 288

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. 

 

0184 o 

o 

o 

o 

Schedule E - If Net Farm Rental Income/Loss (SEQ 1991) on the 

first occurrence of Schedule E is present, then Form 4835 must 

be present. 

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) 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 (Loss) (SEQ 0630). 

Note: Net Farm Rent (Loss) (SEQ 0630) of Form 4835 is assumed 

to be a loss; the minus sign is not transmitted. 

 

0185 o Schedule C - 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: 

SEQ 0624, 0635, 0637, 0640, 0650, 0670, 0680, 0697, 0700, 0702, 

0710, 0721, or 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 0945), Credit for 

Child & Dependent Care (SEQ 0925), Credit for Elderly or 

Disabled (SEQ 0930), Education Credits (F8863) (SEQ 0935), 

Retirement Savings Contribution Credit (SEQ 0965), Residential 

Energy Credits (SEQ 0941), Child Tax Credit (SEQ 0955), Credits 

from F8396, F8839 & F8859 (SEQ 0995) 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 (F8863) (SEQ 0935), Retirement Savings 

Contribution Credit (SEQ 0965), and Child Tax Credit 

(SEQ 0955). 

| 

| 

| 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 289

0192 o 

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). 

 

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) is 

significant, Deduction for 1/2 of Self Employment Tax 

(SEQ 0165) must be significant, and vice versa. 

If Self-Employed Deduction Schedule SE (SEQ 0640) of Form 1040 

is significant, it must equal Deduction for 1/2 of Self 

Employment Tax (SEQ 0165) from Schedule(s) SE. If Deduction 

for 1/2 of Self Employment 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 4137 must be present. 

When F1040 Social Security Medicare Tax on Tips (SEQ 0300) of 

Form 4137(s) is significant, Social Security & Medicare Tax on 

Tips (SEQ 1080) of Form 1040 must be significant. 

 | 

 | 

 

0197 o Schedule A - When Other Expense Amount (SEQ 0485) is 

significant, Total Other Expenses Limit (SEQ 0495) must be 

significant. 

 

0198 o 

o 

Form 1040 - Total Payments (SEQ 1250) must equal the total of 

the following fields: Withholding (SEQ 1160), ES Payments 

(SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child 

Tax Credit (Form 8812) (SEQ 1192), F4868 Amount (SEQ 1197), 

Excess SS & Tier 1 RRTA Tax (SEQ 1188), Other Payments 

(SEQ 1210) and Refundable Credit for Prior Year Minimum Tax 

(SEQ 1215). 

Form 1040A – Total Payments (SEQ 1250) must equal the total of 

the following fields: Withholding (SEQ 1160), ES Payments 

(SEQ 1170), Earned Income Credit (SEQ 1180), Additional Child 

Tax Credit (Form 8812) (SEQ 1192), F4868 Amount (SEQ 1197), and 

Excess SS Tax (SEQ 1200). 

 | 

 | 

 | 

 | 

 | 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 290

0199 o RESERVED 

0200 o Form 1040/1040A - When Earned Income Credit (SEQ 1180) is 

greater than $428, Schedule EIC must be present. 

 

| 

 

0201 

 

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); 

Qualifying Child First Name (SEQ 0010, 0080); Qualifying Child 

Last Name (SEQ 0011, 0081); Year of Birth (SEQ 0020, 0090); 

Qualifying SSN (SEQ 0015, 0085); Relationship (SEQ 0060, 0130); 

and Number of Months (SEQ 0070, 0140). 

Qualifying Child Name Control (SEQ 0007, 0077) must be in the 

correct format. See Section 7.01 for Name Control format. 

 

0202 o Schedule EIC – Year of Birth (SEQ 0020, 0090) cannot be greater 

than current tax year. 

 

0203 o Schedule EIC - Relationship (SEQ 0060, 0130) must equal one of 

the following: "CHILD", "DAUGHTER", "FOSTERCHILD", "GRANDCHILD", 

or "SON", “SISTER”, “BROTHER”, “NIECE” or “NEPHEW”. 

 

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, 1983, 

the taxpayer is considered to be age 25 at the end of 2007.

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, 1983, the taxpayer is considered to be age 25 at the 

end of 2007. 

 |

 |

 

|

 |

 

0205 o Schedule EIC - When Qualifying SSN (SEQ 0015, 0085) 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. 

 

 

 

0206 o Schedule EIC - If Year of Birth (SEQ 0020, 0090) is less than 

"1989" (age 19 and older) and greater than "1983", then the 

corresponding Student "Yes" Box (SEQ 0030, 0100) or the 

corresponding Disabled "Yes" Box (SEQ 0040, 0110) must 

equal "X". 

 

 |

 

0207 o Schedule EIC - If Relationship (SEQ 0060, 0130) equals "CHILD", 

"DAUGHTER", "GRANDCHILD", “SON", “SISTER”, “BROTHER”, “NIECE”, 

“NEPHEW” or “FOSTERCHILD” and Year of Birth (SEQ 0020, 0090) 

does not equal "2007", then Number of Months (SEQ 0070, 0140) 

must be equal to or greater than "07". 

 

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 291

0208 o Schedule H - Cash Wages Over $1,500 Paid Yearly - Yes (SEQ 0040) 

and Cash Wages Over $1,500 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 Unemployment Contr 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. 

 

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 Wage Over $1,000 Paid Qtrly - No (SEQ 0060) and Cash Wage 

Over $1,000 Paid Qtrly - Yes (SEQ 0065) cannot both equal "X". 

Cash Wages Over $1,000 Paid Qtrly - No (SEQ 0150) and Cash Wages 

Over $1,000 Paid Qtrly - Yes (SEQ 0155) cannot both equal "X". 

 

0216 o Schedule EIC - Qualifying SSN - 1 (SEQ 0015) cannot equal 

Qualifying SSN - 2 (SEQ 0085). Qualifying SSN - 1 and - 2 

(SEQ 0050, 0120) 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) is less than "1984", the corresponding Disabled "Yes" Box (SEQ 0040, 0110) 

must equal "X". 

 |

 

0218 o Schedule EIC – When Year of Birth (SEQ 0020, 0090) equals "2007", the corresponding Number of Months (SEQ 0070, 0140) 

must equal "12". 

 

| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 292

0219 o Schedule H - Page 2 must be present when all of the following 

fields equal "X": Cash Wage Over $1,500 Paid Yearly - No 

(SEQ 0045), Federal Income Tax Withheld – No (SEQ 0055), and 

Cash Wage Over $1,000 Paid Qtrly - Yes (SEQ 0065). 

 

0220 o Schedule H - When all of the following fields equal "X", 

Schedule H cannot be filed: Cash Wage Over $1,500 Paid Yearly - 

No (SEQ 0045), Federal Income Tax Withheld - No (SEQ 0055), and 

Cash Wage Over $1,000 Paid Qtrly - No (SEQ 0060). 

 

0221 o Form 1040/1040A - Advanced EIC Payments (SEQ 1105) must equal 

the total of Advance EIC Payment (SEQ 0200) from Form(s) W-2 

and/or W-2GU. 

 

0222 o 

o 

Schedule EIC - If Qualifying SSN - 1 (SEQ 0015) is significant 

and Qualifying SSN - 2 (SEQ 0085) is not significant, then 

Earned Income Credit (SEQ 1180) of Form 1040/1040A cannot 

exceed $2,853 and Adjusted Gross Income (SEQ 0750) of 

Form 1040/1040A must be less than $32,241 if Single, Head of 

Household or Qualifying Widow(er) and less than $35,241 if 

Married Filing Jointly. 

If Qualifying SSN - 1 (SEQ 0015) and Qualifying SSN – 2 

(SEQ 0085) are significant, then Earned Income Credit 

(SEQ 1180) of Form 1040/1040A cannot exceed $4,716 and Adjusted 

Gross Income (SEQ 0750) of Form 1040/1040A must be less than 

$37,783 if Single, Head of Household or Qualifying Widow(er) 

and less than $39,783 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 Wage Over $1,500 Paid Yearly - No 

(SEQ 0045) and Federal Income Tax Withheld - Yes (SEQ 0050) 

equal "X", then Cash Wage Over $1,000 Paid Qtrly - No 

(SEQ 0060) and Cash Wage Over $1,000 Paid Qtrly - Yes 

(SEQ 0065) must be blank. 

 

0225 o Schedule H - When Cash Wage Over $1,500 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 

$1,400. 

 

0226 o Schedule H - When Cash Wage Over $1,500 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 Wage Over $1,000 Paid 

Qtrly - No (SEQ 0060), and Cash Wage Over $1,000 Paid 

Qtrly - Yes (SEQ 0065). 

 

0227 o 

o 

Schedule H - When Page 2 is present, Cash Wages Over $1,000 

Paid Qtrly - No (SEQ 0150) cannot equal "X". 

When Page 2 is not present, Cash Wages Over $1,000 Paid 

Qtrly - Yes (SEQ 0155) cannot equal "X". 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 293

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 8 

(SEQ 0520) must equal Total Taxes Less Advance EIC Payments 

(SEQ 0140) 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. | 

 

0231 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). 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 

 

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 Tax Form - When Direct Deposit - No (SEQ 1263) equal "X", 

Direct Deposit Information (Tax Form SEQs 1272, 1274, 1276, 

1278, and Form 8888) must not be present. 

 

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 - Household Employment Taxes (SEQ 1107) must equal 

the total of the following fields from Schedule(s) H: Total 

Taxes Less Advance EIC Payments (SEQ 0140) plus FUTA Tax 

(SEQ 0240). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 294

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 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.

| 

0238-0239 RESERVED 

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: Gross Receipts/Sales (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 RESERVED 

0245 o 

o 

Form 1040 - When Form 8396 Mortgage Interest Credit Block 

(SEQ 0985) equals "X", Form 8396 must be present. 

Form 1040 - When Form 3800 Block (SEQ 1000) equals "X", 

Form 3800 must be present. 

|

 

 

 

0246 o RESERVED 

0247 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 295

0248-0249 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 RESERVED 

0255 o Form 8615 - Gross Unearned Income (SEQ 0070) must be greater 

than $1,700. 

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. 

 

0262 o Form 8814 - Child Taxable Unearned Income (SEQ 0170) must be 

greater than $850 and less than $8500. 

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 296

0264 o 

o 

o 

Form 8814 - When Tax Exempt Literal (SEQ 0040) is significant, 

Tax Exempt Amount (SEQ 0050) must be significant. 

When Nominee Dist. Literal 1 (SEQ 0060) is significant, Nominee 

Dist. Amount 1 (SEQ 0070) must be significant. 

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 Tax Amount Basis (SEQ 0275) is greater than zero 

and less than $850, Form 8814 Tax (SEQ 0295) must be 

significant. When Tax Amount Basis (SEQ 0275) equals or 

greater than $850, Form 8814 Tax (SEQ 0295) must equal $85. 

 

0268-0269 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). 

 

0273-0274 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). 

 

 

 

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 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 297

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/Schedule 1 - When Excludable Savings Bond Interest 

(SEQ 0289) is significant, Form 8815 must be present. 

Excludable Savings Bond Interest (SEQ 0289) of 

Schedule B/Schedule 1 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 $128,400. If Filing Status equals "1" 

or "4", then Modified AGI (SEQ 0240) must be less than $80,600. 

 | 

 |

 

0284 o RESERVED 

0285 o RESERVED 

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 Form W-2 - When Advance EIC Payment (SEQ 0200) is significant, 

taxpayer cannot file Form 1040EZ or Form 1040-SS (PR). | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 298

0290 o 

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 W-2GU - 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 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 and/or W-2GU, 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 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. 

 

0293 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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 299

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 

Other Income (SEQ 0560) and Other Income Amount (SEQ 0570) of 

Form 1040. 

| 

 | 

 | 

 | 

 |

0295 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), Taxable IRA Amount (SEQ 0480), Taxable 

Pensions Amount (SEQ 0495), and Social Security Benefits (SEQ 

0553) and the Gross Winnings (SEQ 0040) of Form W-2G. 

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), Taxable IRA Amount (SEQ 0480), Taxable 

Pensions Amount (SEQ 0495), 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), and Taxable Interest (SEQ 0380). 

Exception: This check is bypassed when Combat Pay has been 

excluded from Wages. 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

0296 o Form 2441/Schedule 2 - 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). 

 

0297 o Form 2441/Schedule 2 - SSN/EIN (SEQ 0040 or 0090) of Form 2441 

cannot equal the Primary or Secondary SSN (SEQ 0010, 0030) of 

Form 1040. 

 

0298 o Form 2441/Schedule 2 - 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 Other 1099 and Alaska Dividend W/H 

Literal (SEQ 1155) is significant, then Other 1099 and Alaska 

Dividend W/H Amount (SEQ 1157) must be significant. 

 

When Other 1099 and Alaska Dividend W/H Amount (SEQ 1157) is 

significant, then Other 1099 and Alaska Dividend W/H Literal 

(SEQ 1155) must be significant.

| 

 | 

 | 

 | 

 | 

 | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 300

0301 o 

o 

Form 1040/1040A – If Other 1099 and Alaska Dividend W/H Amount 

(SEQ 1157) is greater than zero, then Taxable Interest 

(SEQ 0380), or Total Ordinary Dividends (SEQ 0394), or Taxable 

IRA Amount (SEQ 0480), or Taxable Pensions Amount (SEQ 0495), 

or Social Security Benefits (SEQ 0553) must be greater than 

zero. 

NOTE: Other 1099 and Alaska Dividend W/H Amount (SEQ 1157) can 

not be greater than the sum of Taxable Interest (SEQ 0380), or 

Total Ordinary Dividends (SEQ 0394), or Taxable IRA Amount 

(SEQ 0480), or Taxable Pensions Amount (SEQ 0495), or Social 

Security Benefits (SEQ 0553). 

 

Form 1040EZ - If Other 1099 and Alaska Dividend W/H Amount 

(SEQ 1157) is greater than zero, then Taxable Interest 

(SEQ 0380) must be greater than zero. 

Note: Other 1099 and Alaska Dividend W/H Amount (SEQ 1157) can 

not be greater than the Taxable Interest (SEQ 0380).

| 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 

 | 

 | 

0302 o Form W-2 - When the withholding (SEQ 0130) is greater than zero, 

the Wages (SEQ 0120) must be included in Wages, Salaries, Tips 

(SEQ 0375) of Form 1040/A/EZ or in Gross Receipts/Sales 

(SEQ 0200) of Schedule C/C-EZ when the Statutory Employee 

Indicator (SEQ 0265) is significant and both the Wages, 

Salaries, Tips (SEQ 0375) of Form 1040/A/EZ and Gross 

Receipts/Sales (SEQ 0200) of Schedule C/C-EZ can NOT be zero. 

| 

 | 

 | 

 | 

 | 

 | 

 |

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 301

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. 

 

0354 o 

o 

Form 1040 - If F8853 Literal (Medicare Advantage) (SEQ 1148) of 

Form 1040 is present, then the corresponding F8853 Amount 

(Medicare Advantage) (SEQ 1149) 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 1148) of Form 1040 

must equal "MEDbMSA" and then F8853 Amount (Medicare Advantage)

(SEQ 1149) of Form 1040 must be present. 

| 

 | 

 | 

| 

 | 

 | 

 | 

 |

0355 o RESERVED 

0356 o RESERVED 

0357 o Form 1040 – If Archer MSA Deduction Literal (SEQ 0722) of 

Form 1040 is significant, then Archer MSA Deduction Amount 

(SEQ 0723) must be significant and Form 8853 must be present. 

 | 

 | 

 | 

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 1146) equals 

"MSA" and the corresponding F8853 Amount (Archer MSA) 

(SEQ 1147) is present, then Form 8853 must be present. 

If Additional 15% Tax (SEQ 0270) of Form 8853 is significant, 

then F8853 Literal (Archer MSA) (SEQ 1146) of Form 1040 must 

equal "MSA" and F8853 Amount (Archer MSA) (SEQ 1147) of 

Form 1040 must be present. 

| 

 | 

| 

 | 

 | 

 

0362 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 302

0363 o Form 8853 - If Taxable Archer MSA Distributions (SEQ 0250) is 

significant, the following SEQs cannot both be blank; 

Exceptions to 15% Tax Box (SEQ 0260) and Additional 15% 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 Form 8853 - If Primary Archer Contribution for Current TY - Yes 

(SEQ 0019) equals "X"; then for each of the following, one box 

must equal "X", both cannot equal "X", and both cannot equal 

blank: 

 - Primary Uninsured Acct Holder - Yes (SEQ 0030) or Primary 

 Uninsured Acct Holder - No (SEQ 0040) or

 - Primary Self HDHP Coverage Box (SEQ 0050) or Primary Family 

 HDHP Coverage Box (SEQ 0060). 

| 

0367 o Form 8853 - If Spouse Archer Contribution for Current TY - Yes 

(SEQ 0070) equals "X"; then for each of the following, one box 

must equal "X", both cannot equal "X", and both cannot equal 

blank: 

 - Spouse Uninsured Acct Holder - Yes (SEQ 0090) or Spouse 

 Uninsured Acct Holder - No (SEQ 0100) and 

 - Spouse Self HDHP Coverage Box (SEQ 0110) or Spouse Family 

 HDHP Coverage Box (SEQ 0120). 

| 

 | 

0368 o Form 8853 - If Primary Archer Contribution for Current TY - No 

(SEQ 0020) equals "X"; then none of the following can equal "X": 

Primary Archer Contribution for Current TY - Yes (SEQ 0019), 

Primary Uninsured Acct Holder - Yes (SEQ 0030), Primary Uninsured 

Acct Holder - No (SEQ 0040), Primary Self HDHP Coverage Box 

(SEQ 0050), and Primary Family HDHP Coverage Box (SEQ 0060). 

 

0369 o Form 8853 - If Spouse Archer Contribution for Current TY - No 

(SEQ 0080) equals "X"; then none of the following can equal "X": 

Spouse Archer Contribution for Current TY - Yes (SEQ 0070), 

Spouse Uninsured Acct Holder - Yes (SEQ 0090), Spouse Uninsured 

Acct Holder - No (SEQ 0100), Spouse Self HDHP Coverage Box 

(SEQ 0110), and Spouse Family HDHP Coverage Box (SEQ 0120). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 303

0370 o 

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 “CHILD”, “SON”, “DAUGHTER”, “GRANDCHILD”, 

“SISTER”, “BROTHER”, “NIECE”, “NEPHEW”, or “FOSTERCHILD” and 

the Dependent's age must be under 17. 

Form 8901 - When any occurrence of a qualifying child 

(SEQ 0010, 0060, 0110, 0160) is significant, the qualifying 

child’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 (Form 8812) (SEQ 1192) 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 either a dependent for whom Eligibility 

for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equals "X",

or a Form 8901 qualifying child (SEQ 0010, 0060, 0110, 0160). 

Form 8901 must be present for any qualifying children who are 

not dependents. 

| 

| 

 

0373 o Form 1040/1040A - When Additional Child Tax Credit (Form 8812)

(SEQ 1192) is significant, Form 8812 must be present. 

| 

0374 o Form 1040/1040A - When Form 8812 is present, Additional Child 

Tax Credit (Form 8812) (SEQ 1192) of Form 1040/1040A must equal 

Additional Child Tax Credit (SEQ 0140) from Form 8812. 

| 

 

 

0375 o RESERVED 

0376 o RESERVED 

0377-0378 RESERVED 

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 (Hope 

or Lifetime Earning). No Student's SSN may be used in Part I 

(Hope 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. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 304

0381 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 Hope Credit 

student line includes Student’s First Name, Student’s Last 

Name, Student’s Name Control, Student’s SSN, Qualified Expenses 

Paid in Current Tax Year, Smaller of Exp Paid in Current TY 

or $1100, Add Columns c and d, and Enter 1/2 of the Amt in 

Column e. Each Lifetime Learning Credit student line includes 

Student’s First Name, Student’s Last Name, Student’s Name 

Control, Student’s SSN, and Qualified Expenses. See Part II 

Record Layouts for Field Numbers. 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, Education Credits (SEQ 0590) 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 Education Credits (SEQ 0935) is 

significant, Adjusted Gross Income (SEQ 0750) must be less than 

the applicable amount for the Filing Status (SEQ 0130). The 

applicable amounts are $114,000 for "Married Filing Joint" and 

$57,000 for "Single", "Head of Household", and “Qualifying 

Widow(er)”. 

When Filing Status (SEQ 0130) is “Married Filing Separate”, 

Education Credits (SEQ 0935) cannot be claimed. 

 

| 

 |

0385 o Form 8863 - The following limits apply to each Hope Credit 

student in Part I. Qualified Expenses Paid in the Current Tax 

Year (SEQ 0040, 0110, 0180 statement) cannot exceed $2200. 

Smaller of Exp Paid in Current TY or $1100 (SEQ 0050, 0120, 

0190, statement) cannot exceed $1100. Enter 1/2 of the Amt in 

Column E (SEQ 0070, 0140, 0210, statement) cannot exceed $1650. 

 | 

 | 

 |

 

0386 o Form 1040/1040A - When Adjusted Gross Income (SEQ 0750) plus 

Student Loan Interest Deduction (SEQ 0702) is more than 

$135,000 for "Married Filing Joint" or is more than $65,000 for 

"Single" or "Head of Household" or "Qualifying Widow(er)", the 

Student Loan Interest Deduction (SEQ 0702) is not allowed. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 305

0387 o 

o 

o 

Form 8863 – Tentative Hope Credit (SEQ 0240) cannot exceed an 

amount equal to $1650 multiplied by the number of Hope Credit 

students in Part I. If the number of Hope Credit students is 

zero, Tentative Hope Credit (SEQ 0240) 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. 

Education Credits (SEQ 0590) cannot exceed the sum of Tentative 

Hope Credit (SEQ 0240) and Tentative Lifetime Learning Credit 

(SEQ 0470). 

| 

 |

 

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 

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). 

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 306

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". 

 

0397 o 

o 

o 

o 

Form Payment – (Balance Due Payments) When the return is 

transmitted to the IRS on or before April 15 of the current 

processing year, the Requested Payment Date (SEQ 0080) cannot be 

later than April 15. 

When the return is transmitted to IRS after April 15, 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: 20080415, 20080616, 20080915 or 20090115. 

If the process date is prior to January 15, 2008, the Requested 

Payment Date (SEQ 0080) must be 20080415, 20080616 or 20080915. 

If the process date is prior to April 23, 2008, the Requested 

Payment Date (SEQ 0080) must be 20080415, 20080616, 20080915, or 20090115. 

If the current processing date is April 23, 2008 through 

June 23, 2008, the Requested Payment Date (SEQ 0080) must be 

20080616, 20080915, or 20090115. 

If the current processing date in June 24, 2008 through 

September 22, 2008 the Requested Payment Date (SEQ 0080) must be

20080915 or 20090115. 

If the current processing date is September 23, 2008 through 

October 20, 2008, the Requested Payment Date 

(SEQ 0080) must be 20090115. 

The process date cannot be greater than October 20, 2008. 

| 

 | 

 

 | 

 | 

 

 | 

 | 

 | 

 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 307

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 

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. 

 

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 

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, Form 8891 and/or 

Form W-2GU; 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. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 308

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 

o 

Form 1040/1040A/1040EZ – When Foreign Employer Compensation 

Literal (SEQ 0378) equals “FEC”, then Foreign Employer 

Compensation Total (SEQ 0379) must be significant and the FEC 

Record must be present. 

When the FEC Record is present, then Foreign Employer 

Compensation Literal (SEQ 0378) must equal “FEC” and Foreign 

Employer Compensation Total (SEQ 0379) must be significant. 

 | 

0410 o State-Only Record – If the RTN is present, it must be present on 

the Financial Organization Master File (FOMF). 

 

0411 o FEC 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 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 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 Record – The Country Code (SEQ 0130) must be significant and 

either equal to a valid Country Code or “US”. 

0415 o FEC 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”. 

 

0416 o Summary Record – Number of FEC Records (SEQ 0075) must equal the 

number of FEC Records computed by the IRS. 

 

0417 o Form 1040/1040A/1040EZ – If Earned Income Credit (SEQ 1180) is 

significant, then the FEC Record cannot be present and Foreign 

Employer Compensation Literal (SEQ 0378) and Foreign Employer 

Compensation Total (SEQ 0379) must be blank. 

| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 309

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 Record(s). 

| 

0419 o 

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 Form 4136 Block (SEQ 1205) equals “X”, 

Form 4136 must be present, and vice versa. 

 

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 RESERVED 

0424 o RESERVED 

0425 o RESERVED 

0426 o Form 1040 – Other Payments (SEQ 1210) must equal the total of 

Tax Paid by Regulated Investment Company (SEQ 0230) from 

Form 2439 plus Total Income Tax Credit Amount (SEQ 4360) 

from Form 4136 plus Health Coverage Tax Credit (SEQ 0250) 

from Form 8885. 

 

 

0427 o RESERVED 

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 RESERVED  
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 310

0432 o Form 8271 – When Form 8271 is present, one of the following Tax 

Shelter group items must be present on the first occurrence: 

Tax Shelter Name – 1 (SEQ 0030) or Tax Shelter Registration 

Number –1 (SEQ 0040) or Name of Person Who Applied for 

Registration –1 (SEQ 0050) or Tax Shelter Identifying Number –1 

(SEQ 0060). 

 

 

0433-0434 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. 

 

0442-0445 RESERVED 

0446 o RESERVED 

 

 

0447 o RESERVED 

0448 RESERVED 

0449 o Form 8606 - The Qualified First-Time Homebuyer Distr (SEQ 0353) 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 311

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. 

 

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 – Total Foreign Earned Income (SEQ 1210) cannot 

exceed $85,700. 

 

| 

 

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 $85,700 Total Foreign Earned Income (SEQ 1210). |

 

0456 o 

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 total of the 

following fields: Max. of Housing and Foreign Earned Inc. 

Exclusions (SEQ 1260) from Form 2555(s) plus Max. of Foreign 

Earned Inc. Exclusion (SEQ 1260) from Form(s) 2555EZ. 

 | 

0458 o Form 1040 – When Other Adjustments Literal (SEQ 0720) equals 

“FORM 2555”, Form 2555 must be present. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 312

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. 

| 

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 (i.e., 20071031), then Date Bona Fide 

Residence Began (SEQ 0220) must equal 0101 of the previous tax 

year or earlier than the previous tax year (i.e., 20060101). 

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 (i.e., 20071031), then Date Bona Fide 

Residence Began (SEQ 0030) must equal 0101 of the previous tax 

year or earlier than the previous tax year (i.e., 20060101). 

| 

 | 

 

 | 

| 

 

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. 

 

0465 o Form 2555 – Housing Exclusion (SEQ 1140) cannot be greater than 

Employer-Provided Amounts (SEQ 1120). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 313

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 Form 2555 – Part II or Part III must be present, but not both. 

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 RESERVED 

0475 o RESERVED 

0476 o Schedule EIC – The following fields cannot equal “X”: 

Disabled “No” Box – 1 (SEQ 0045) or Disabled “No” Box – 2 

(SEQ 0115). 

 

0477-0479 RESERVED 

0480 o Form 8839 – When Identifying Number Child (SEQ 0080, 0160) 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. 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 314

0481 o 

o 

o 

Form 8839 – Eligible Child First Name – 1 (SEQ 0010), Eligible 

Child Last Name – 1 (SEQ 0020), Eligible Child Name Control – 1 

(SEQ 0030), Year of Birth – 1 (SEQ 0040), and Identifying 

Number Child – 1 (SEQ 0080) must be significant. 

If any field of the following “eligible child group” is 

significant, then all fields in that group must be significant: 

Eligible Child First Name (SEQ 0010, 0090); Eligible Child Last 

Name (SEQ 0020, 0100); Eligible Child Name Control (SEQ 0030, 

0110); Year of Birth (SEQ 0040, 0120); and Identifying Number 

Child (SEQ 0080, 0160). 

Eligible Child Name Control (SEQ 0030, 0110) must be in the 

correct format. See Section 7.01 for Name Control format. 

 

0482 o Form 8839 – Year of Birth – 1 (SEQ 0040) and Year of Birth – 2 

(SEQ 0120) cannot be greater than current tax year. 

 

0483 o Form 8839 – Identifying Number Child (SEQ 0080, 0160) cannot 

equal another Identifying Number Child (SEQ 0080, 0160) on any 

occurrence of Form 8839 on the return. Identifying Number Child

(SEQ 0080, 0160) cannot equal Primary SSN (SEQ 0010) or 

Secondary SSN (SEQ 0030) of Form 1040. 

 

0484 o Form 8839 – If Year of Birth – 1 or – 2 (SEQ 0040, 0120) is 

prior to “1989”, then the corresponding Disabled Over 18 

Box – 1 or –2 (SEQ 0049, 0129) must equal “X”. 

| 

0485 o 

o 

o 

Form 8839 – Modified AGI (SEQ 0240) must be less than $210,820

unless one of the following exceptions applies: 

Carryforward of Adoption Credit to Current Year (SEQ 0284) is 

significant and Adoption Literal (SEQ 0368) on Form 1040 does 

not equal “SNE” or “PYAB”. 

Adoption Literal (SEQ 0368) on Form 1040 equals “AB” and 

Adoption Amount (SEQ 0369) is positive. 

| 

 

0486 o 

o 

Form 1040 – When Form 8839 Adoption Credit Block (SEQ 0991) is 

significant, Form 8839 must be present. 

When Adoption Literal (SEQ 0368) equals “AB”, “SNE”, or “PYAB”, 

Adoption Amt (SEQ 0369) must be significant and page 2 of the 

first occurrence of Form 8839 must be present. 

| 

| 

 

0487 o RESERVED 

0488 o Form 8839 - When more than one Form 8839 is present, only the 

first occurrence of Form 8839 can contain entries in the 

following fields: SEQs 0230 through 0297, 0350, and 0380 

through 0450. 

 

0489 o RESERVED 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 315

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 RESERVED 

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. 

 

0497-0498 RESERVED 

0499 o The Employer Identification Number (SEQ 0040) of Form W-2 

and/or W-2GU, 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 Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) of 

the Tax Form must match data from the IRS Master File. 

 

0501 o Qualifying SSN (SEQ 0015, 0085) of Schedule EIC and the 

corresponding Qualifying Child Name Control (SEQ 0007, 0077) 

must match data from the IRS Master File. 

 

0502 o Employer Identification Number (SEQ 0040) of Form W-2 and/or 

W-2GU, Payer Identification Number (SEQ 0026) of Form W-2G, 

and Payer Identification Number (SEQ 0050) of Form 1099-R 

and 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. 

Note: Form 1099-R is ONLY required when federal income tax is 

withheld. 

 

| 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 316

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 Spouse 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 and/or 

W-2GU, or Payer Identification Number (SEQ 0026) of Form W-2G, 

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 Qualifying SSN (SEQ 0015, 0085) 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 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, was also used as a Dependent’s SSN (SEQ 0175, 0185, 

0195, 0205) on another return or as a Qualifying Child SSN 

(SEQ 0175, 0185, 0195, 0205) on Form 1040-SS (PR), the dependent's 

SSN has been used on another return as a Primary or Secondary 

SSN. 

|

 |

 |

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 317

0511 o Primary SSN (SEQ 0010) was used with the Filing Status 

(SEQ 0130) other than “3” or “4”, and was also used as a 

Secondary SSN (SEQ 0030) on another return with filing status 

value “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 Secondary Name Control 

(SEQ 0055) of the State-Only 1040 Return 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 Spouse SSN (SEQ 0030) and 

Exempt Spouse Name Control (SEQ 0165) 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 - Employer Identification Number of Entity 

(SEQ 0150) and Employee Name Control (SEQ 0155) 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; Qualifying SSN - 1 (SEQ 0015) 

and Qualifying SSN - 2 (SEQ 0085) of Schedule EIC, and Child’s 

SSN (SEQ 0040, 0090, 0140, 0190) of Form 8901 and Qualifying 

Child SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040-SS (PR). 

 

 

| 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 318

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”, 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”, 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/Schedule 2 do not match data from the IRS Master 

File. 

 

0525 o Eligible Child Name Control - 1, - 2 (SEQ 0030, 0110) and 

Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of Form 8839 

do not match data from the IRS Master File. 

 

0526 o Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of 

Form 2441/Schedule 2 was previously used for same purpose. 

0527 o Identifying Number Child - 1, - 2 (SEQ 0080, 0160) of 

Form 8839 was previously used for same purpose. 

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 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 319

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). 

| 

 |

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 and 

Qualifying SSN – 2 (SEQ 0015, 0085). 

| 

 | 

 | 

0535 o Schedule EIC - Qualifying SSN (SEQ 0015, 0085) of Schedule EIC 

and the corresponding Year of Birth (SEQ 0020, 0090) must match 

data received from the Social Security Administration. 

 

0536 o RESERVED 

0537 o Form 1040/1040A - Exempt Spouse Name Control (SEQ 0165) and 

Spouse SSN (SEQ 0030) match data from the IRS Master File. 

 

0538-0539 RESERVED 

0540 o RESERVED 

0541-0543 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. 

 | 

 | 

 | 

 | 

 | 

0545-0559 RESERVED 

0560 o Form 8901 - Child’s SSN (SEQ 0040, 0090, 0140, 0190) and 

corresponding Child Name Control (SEQ 0030, 0080, 0130, 0180) 

must match data from the IRS Master File. 

 

0561-0562 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 320

0563 o 

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 8901 - Child’s SSN (SEQ 0040, 0090, 0140, 0190) 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). 

 |

|

0564-0565 RESERVED 

0566 o Form 8901 – A Date of Death is present on IRS records for one 

or more Child’s SSN (SEQ 0040, 0090, 0140, 0190). 

 

0567-0599 RESERVED 

0600 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 RESERVED 

0604 o RESERVED 

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). 

 

0608-0609 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 321

0610 o Tax Form - If Address Ind (SEQ 0097) equals "3" (indicating a 

foreign country), then the following fields must be present: 

Foreign Street Address (SEQ 0062), Foreign City, State or 

Province, Postal Code (SEQ 0064), and Foreign Country 

(SEQ 0066); 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 Street Address 

(SEQ 0062), Foreign City, State or Province, Postal Code 

(SEQ 0064), and Foreign Country (SEQ 0066). 

 

0611 o Tax Form - Foreign Street Address (SEQ 0062) is alphanumeric and 

cannot have leading or consecutive embedded spaces. The only 

special characters permitted are space, hyphen (-), and slash 

(/). 

 

0612 o Tax Form - Foreign City, State or Province, Postal Code 

(SEQ 0064) 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 (/). 

 

0613 o Tax Form - Foreign Country (SEQ 0066) 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 and/or Form W-2GU, 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 

o 

o 

499R-2/W-2PR Record – When Employee Address Continuation 

(SEQ 0040) is significant, then a period (.) must be present in 

Employee State (SEQ 0060). 

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 W-2GU – When Employee Address Continuation (SEQ 0105) is 

significant, then a period (.) must be present in Employee State 

(SEQ 0113). 

Form 1099-R – When Recipient’s Address Continuation (SEQ 0080) 

is significant, then a period (.) must be present in Recipient’s 

State (SEQ 0092). 

| 

 | 

 | 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 322

0617 o RESERVED 

0618 o RESERVED 

0619 o Form 8379 – First Injured Spouse Box (SEQ 0030) and Second 

Injured Spouse Box (SEQ 0060) 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 0030) or 

Second Injured Spouse Box (SEQ 0060), and either Community 

Property State–Yes Box (SEQ 0150) or Community Property State–No 

Box (SEQ 0160). 

 

0621 o 

o 

Form 8379 – When Community Property State Yes Box (SEQ 0150) 

equals “X”, one or more of the following community state’s 

abbreviation must be significant: 

SEQ 0161 Community Property State Abbreviation for Arizona; 

SEQ 0162 Community Property State Abbreviation for California; 

SEQ 0163 Community Property State Abbreviation for Idaho; 

SEQ 0164 Community Property State Abbreviation for Louisiana; 

SEQ 0165 Community Property State Abbreviation for Nevada; 

SEQ 0166 Community Property State Abbreviation for New Mexico; 

SEQ 0167 Community Property State Abbreviation for Texas; 

SEQ 0168 Community Property State Abbreviation for Washington; 

and/or 

SEQ 0169 Community Property State Abbreviation for Wisconsin. 

See Attachment 5 – Community Property States Abbreviations 

 

0622 o Form 8379 – When Total Other Income-Joint Return (SEQ 0210) is 

significant, then it must equal the sum of Total Other IncomeInjured Spouse (SEQ 0220) and Total Other Income-Other Spouse 

(SEQ 0230). 

| 

 | 

 

0623 o RESERVED 

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).

 

| 

 | 

 

0625 o Form 8379 – When Exemptions-Joint Return (SEQ 0570) is present, 

then either Exemptions-Injured Spouse (SEQ 0580) or ExemptionsOther Spouse (SEQ 0590) must be present and Exemptions-Joint 

Return (SEQ 0570) must equal Total Exemptions (SEQ 0355) of 

Form 1040/1040A. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 323

0626 o Form 8379 – When Credits-Joint Return (SEQ 0600) is present, 

then the sum of Credits-Injured Spouse (SEQ 0610) and CreditsOther Spouse (SEQ 0620) must equal Credits-Joint Return 

(SEQ 0600). 

 

0627 o Form 8379 – When Estimated Tax Payments-Joint Return (SEQ 0690) 

is significant, then it must equal the sum of Estimated Tax 

Payments-Injured Spouse (SEQ 0700) and Estimated Tax PaymentsOther Spouse (SEQ 0710). 

| 

 | 

 

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 Street Address 

(SEQ 0062), Foreign City, State or Province (SEQ 0064), 

or Foreign Country (SEQ 0066). 

 

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, Forms W-2GU, 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. 

 

0632 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 

Schedule-Other 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". 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 324

0632 o 

o 

o 

o 

o 

o 

o 

o 

o 

continued 

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. 

 

0634 o RESERVED 

0635 o RESERVED 

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). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 325

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.

 

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 RESERVED 

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. 

 

0649 o RESERVED 

0650 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 326

0651 o RESERVED 

0652 o RESERVED 

0653 o Form 8586 - If Current Year Credit (SEQ 0110) is significant, 

one or more Forms 8609-A must be present. 

 

0654 o Form 8586 - If Number of Forms 8609-A Attached (SEQ 0020) 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's Prefix Codes. 

 

0656 o RESERVED 

0657 o RESERVED 

0658-0659 RESERVED 

0660 o RESERVED 

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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 327

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 RESERVED 

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 either "O" or “F”. 

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 8801 - Total Tax Credits (SEQ 0220) must be greater 

than zero. 

 

0666 o Form 1040 – If Form 8801 Block (SEQ 1005) equals “X”, then 

Form 8801 must be present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 328

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 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 the Self-Select PIN program since the 

Secondary Taxpayer is a duplicate on the IRS File. 

 

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) 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 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 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” on the Tax Return, then 

either the primary fields (SEQ 0010, 0020 or 0025 and 0035) 

or 

the secondary fields (SEQ 0040, 0050 or 0055 and 0065) are 

required on the Authentication Record. 

 

 

| 

 | 

| 

| 

 

 | 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 329

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), 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 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” on the Tax Return, then either the primary fields (SEQ 0010, 0020 or 0025 and 0035) 

or 

the secondary fields (SEQ 0040, 0050 or 0055 and 0065) are 

required on the Authentication Record. 

| 

 

| 

 | 

 

0672 o 

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 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 330

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” 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 331

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” 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 332

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” 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 333

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) must match the 

Primary Prior Year Adjusted Gross Income or Primary Prior Year 

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) on the 

Authentication Record must match the Spouse Prior Year Adjusted 

Gross Income or Spouse Prior Year 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 or Primary 

Prior Year PIN on the Authentication Record must match the 

Primary Prior Year Adjusted Gross Income or Primary Prior Year 

PIN on the IRS Masterfile. 

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”, 

“PERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”, 

“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD” on the Tax Return, the 

Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary 

Prior Year PIN (SEQ 0025) on the Authentication Record must match 

the Primary Prior Year Adjusted Gross Income or Primary Prior 

Year PIN on the IRS Master File 

or 

the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse 

Prior Year PIN (SEQ 0055) on the Authentication Record must match 

the Spouse Prior Year Adjusted Gross Income or Spouse Prior Year 

PIN on the IRS Master File. 

 

| 

| 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 334

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) must 

match the Spouse Prior Year Adjusted Gross Income or Spouse 

Prior Year 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) on 

the Authentication Record must match the Primary Prior Year 

Adjusted Gross Income or Primary Prior Year 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” on the Tax Return, the 

Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary 

Prior Year PIN (SEQ 0025) on the Authentication Record must 

match the Primary Prior Year Adjusted Gross Income or Primary 

Prior Year PIN on the IRS Master File 

or 

the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or Spouse 

Prior Year PIN (SEQ 0055) on the Authentication Record must 

match the Spouse Prior Year Adjusted Gross Income or Spouse 

Prior Year PIN on the IRS Master File. 

| 

 | 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 335

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), 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, 

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, 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” on the Tax Return, 

then either the primary fields (SEQ 0010, 0020 or 0025, 0035) 

or 

the secondary fields (SEQ 0040, 0050 or 0055, 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) 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 fields (SEQ 0010, 0020 or 0025, 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” on the Tax Return, the 

primary fields (SEQ 0010, 0020 or 0025, 0035) are required on 

the Authentication Record 

or 

the secondary fields (SEQ 0040, 0050 or 0055, 0065) are required 

on the Authentication Record. 

 | 

 | 

 | 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 336

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 Authentication Record – When the PIN TYPE Code (SEQ 0008) 

equals “O”, then the following cannot be present: Paper Document 

Indicator 1 (SEQ 0150) or Paper Document Indicator 2 (SEQ 0153) 

or Paper Document Indicator 3 (SEQ 0156) or Paper Document 

Indicator 4 (SEQ 0159) or Paper Document Indicator 5 (SEQ 0162) 

or Paper Document Indicator 6 (SEQ 0165) or Paper Document 

Indicator 7 (SEQ 0168) or Paper Document Indicator 8 (SEQ 0171) 

or Paper Document Indicator 9 (SEQ 0174) or Paper Document 

Indicator 10 (SEQ 0177) or Paper Document Indicator 11 (SEQ 

0181) or Paper Document Indicator 12 (SEQ 0182) of Summary 

Record cannot be present. 

 | 

 | 

 

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. 

 

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". 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 337

0696 o Authentication Record – When the PIN Type Code (SEQ 0008) equals

"O", then the Jurat/Disclosure Code (SEQ 0075) must equal "A". 

 

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” 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. 

| 

| 

 | 

 | 

 | 

 | 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 338

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” 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), Spouse Prior Year Adjusted Gross Income 

(SEQ 0050) and Spouse Prior Year PIN (SEQ 0055). 

 

 

 

 

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”. 

0702 o Form 2120 - Person Supported First Name (SEQ 0020) and Person 

Support 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), Eligible Person State Abbr 1 (SEQ 0080), and 

Eligible Person Zip Code 1 (SEQ 0090) 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 o RESERVED 

0705 o RESERVED 

0706 o Form 2120 - The Calendar Year (SEQ 0010) must equal the Current 

Tax Year. 

 

 | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 339

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). 

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. 

 

0711 o Form 8082 - Only one of the Following fields can equal "X": 

Pass-Through Entity (Partnership) (SEQ 0050) or Pass-Through 

Entity (Electing large Partnership) (SEQ 0055) 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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 340

0714 o Form 8697 - Employer Identification Number of Entity (SEQ 0150) 

and Name of Entity (SEQ 0140) must be present. 

 

| 

 

0715 o Form 8697 – Only one of the following fields can be 

significant; REG-Net 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 

o 

o 

Form 1040 – When F8697 Literal or F8866 Literal (SEQ 1129) 

equals “FORM 8697”, then Form 8697 must be present and 

when F8697 Literal or F8866 Literal (SEQ 1129) equals 

“FORM 8866”, then Form 8866 must be present. 

Form 1040 – When F8697 or F8866 Amount (SEQ 1131) is significant 

and F8697 Literal or F8866 Literal (SEQ 1129) 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. 

Form 1040 – When F8697 or F8866 Amount (SEQ 1131) is significant 

and F8697 Literal or F8866 Literal (SEQ 1129) equals 

“FORM 8866”, then Net Amount of Interest You Owe (SEQ 0460) of 

Form 8866 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 or F8866 Amount (SEQ 1131) of Form 1040 

must be significant. 

When Net Amount of Interest You Owe (SEQ 0460) of Form 8866 is 

significant, then F8697 or F8866 Amount (SEQ 1131) of Form 1040 

must be significant. 

 

 

0718-0719 RESERVED 

0720 o 

o 

Form 3800 – When one or more of the following forms is present, 

Form 3800 must be present: Form 3468, Form 5884, Form 5884-A, 

Form 6765, Form 8586, Form 8820, Form 8826, Form 8845, Form 

8846, Form 8847, Form 8861, Form 8864, Form 8874, Form 8881, 

Form 8882, Form 8896, Form 8900, Form 8906, Form 8907, Form 8908

or Form 8909. 

When one or more of the following fields is significant, 

Form 3800 must be present: Current Year Credit (SEQ 0200) of 

Form 8835, Business/Investment Use Part of AMV Credit (SEQ 0310) 

of Form 8910, or Current Year Business/Invest Credit (SEQ 0090) 

of Form 8911. 

 

| 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 341

0721 o 

o 

o 

Form 1040 – When Specify Other Credit Literal (SEQ 1010) equals 

“8834”, Form 8834 must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8844”, 

Form 8844 must be present. 

When Specify Other Credit Literal (SEQ 1010) equals “8860”, 

Form 8860 must be present. 

| 

 

0722 o Form 1040 – When Other Credits (SEQ 1015) is significant, at 

least one of the following forms must be present: 

Form 3468, Form 3800, Form 6478, Form 8801, Form 8834, 

Form 8835, Form 8844, Form 8860, Form 8864, Form 8910, 

Form 8911, Form 8912 or “STMbnn” must be present in SEQ (1010). 

 

0723 o 

o 

Form 3468 – If Certified Historic Structures Gulf Opportunity 

Zone (SEQ 0070) or Calculated Certified Historic Struct. – Gulf 

Opportunity Zone (SEQ 0071) is significant, Assigned NPS Project

Number or the Pass-Through EIN (SEQ 0080) must be significant. 

| 

 | 

 |

| 

 

-|

 

0724 o RESERVED 

0725 o Form 3800 – If Current Year Investment Credit (SEQ 0020) is 

significant, then Form 3468 must be present. 

0726 o RESERVED 

0727 o Form 3468 – The NPS Project Number Indicator Box (SEQ 0077) and 

the Pass Through EIN Indicator Box (SEQ 0078) both cannot be 

significant. 

 | 

 | 

 | 

 

0728 o Form 3468 – If the NPS Project Number Indicator Box (SEQ 0077) 

equals “X”, then the Assigned NPS Project Num. (SEQ 0080) and 

the Date of NPS Approval (SEQ 0081) must be significant. 

 | 

 | 

 | 

 

0729 o RESERVED 

0730 o Form 3800 – When Low-Income Housing Credit Pass-Through EIN 

(SEQ 0065) is not significant and Current Year Low-Income 

Housing Credit (SEQ 0070) is significant, then Form 8586 must be 

present. 

 

0731 o RESERVED 

0732 o RESERVED 

0733 o RESERVED 

0734 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 342

0735 o RESERVED 

0736 o RESERVED 

0737 o RESERVED 

0738 o RESERVED 

0739 o Form 3800 – If Passive Activity Credits (SEQ 0770) is 

significant, then Passive Activity Credits (SEQ 0770) must not 

be greater than Current Year General Business Credit (SEQ 0740).

 

0740 o Form 3800 – If Subtract Line 3 from Line 2 (SEQ 0780) is 

significant, then Subtract Line 3 from Line 2 (SEQ 0780) must 

not be less than zero. 

 

0741 o Form 3800 – If Passive Activity Credits Allowed (SEQ 0790) is 

significant, then Form 8582-CR must be present unless Passive 

Activity from Publicly Traded Partnership (SEQ 0800) contains 

“X”. 

 

0742 o Form 3800 – When Tentative General Business Credit (SEQ 0850) 

and Net Income Tax (SEQ 1110) are both positive, Form 6251 must 

be present. 

 

 

0743 o Form 3800 – The following fields must be positive: SEQs 0020, 

0040, 0060, 0070, 0090, 0100, 0110, 0130, 0540, 0550, 0560, 

0570, 0580, 0590, 0600, 0610, 0620, 0640, 0650, 0655, 0685,

0687, 0690, 0770, 0790, and 0810. 

 | 

| 

 |

 

0744 o RESERVED 

0745 o Form 6478 – Qualified Ethanol Fuel Production (SEQ 0020) 

cannot be greater than 15000000 (fifteen million). 

 

0746 o Form 6478 - When Current Year Credit for Alcohol Used as Fuel 

(SEQ 0150) and Net Income Tax (SEQ 0390) are both positive, 

Form 6251 must be present. 

 

0747 o Form 6765 – Fixed-base Percentage (SEQ 0100) cannot be greater 

than 16% (016000). 

0748 o Form 6765 – The following entries cannot be less than zero: 

Subtract Line 3 from Line 2 – Sect. A (SEQ 0040), Subtract Line 

12 from Line 9 (SEQ 0130), Subtract Line 20 from Line 19 (SEQ 

0220), Subtract Line 30 from Line 28 (SEQ 0310), Subtract Line 

32 from Line 28 (SEQ 0330) Subtract Line 33 from Line 31 (SEQ 

0340), Subtract Line 35 from Line 28 (SEQ 0360), and Subtract 

Line 36 from Line 33 (SEQ 0370). 

| 

 

 

0749 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 343

0750 o 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. 

 

0753 o RESERVED 

0754 o RESERVED 

0755 o Form 8834 - If Tentative Qualified Electric Vehicle Credit 

(SEQ 0230) and Net Regular Tax (SEQ 0360) both contain an entry 

greater than zero, then Form 6251 must be present. 

 

0756 o Form 8835 – When Section B Current Year Credit (SEQ 1260) and 

Regular Tax Before Credits (SEQ 1300) are both positive, 

Form 6251 must be present. 

 

0757 o Form 8844 - If Add Line 6 through 9 (SEQ 0120) and Net Income 

Tax (SEQ 0280) both contain an entry greater than zero, then 

Form 6251 must be present. 

 

0758 o RESERVED 

0759 o RESERVED 

0760 o RESERVED 

0761 o RESERVED 

0762 o RESERVED 

0763 o RESERVED 

0764 o Form 8881 – Smaller of Line 4 or $500 (SEQ 0060) cannot be 

greater than $500. 

 

0765 o RESERVED 

0766 o RESERVED 

0767 o 

o 

Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals 

to "X", Third Party Designee Name (SEQ 1307) and Third Party 

Designee PIN (SEQ 1313) must be present. 

If Third Party Designee Name (SEQ 1307) equals “PREPARER”, then 

Third Party Designee PIN (SEQ 1313) is not required. 

 

| 

 

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". 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 344

0769 o RESERVED 

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 Total Distributions From PFIC During Current 

Tax Year (SEQ 0500) or Total Distributions, Reduced (SEQ 0510) 

or Enter Gain (LOSS) of A Sec. 1291 Fund (SEQ 0550) is 

significant then Attach statement for each Distribution and 

Disposition (SEQ 0555) must contain “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 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 1116) 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 o RESERVED 

0781 o RESERVED 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 345

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 Discharge of Qualified Real Prop Bus 

Indebtedness (SEQ 0050) is significant, then Amt Excluded From 

Inc: Discharge of Qual Real Prop (SEQ 0090) 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 and vice versa. 

 

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 4136 Block (SEQ 1205), Form 8885 Block 

(SEQ 1208). 

 

0792-0804 RESERVED 

0805 o TRANS Record B (TRANB) must be present. 

0806 o RESERVED 

0807-0821 RESERVED 

0822 o 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 II Record Layouts. 

 

0826-0829 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 346

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 non-blank 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 

program-computed 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 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. 

 

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 RESERVED 

0901 o RESERVED 

0902 o RESERVED 

0903 o RESERVED 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 347

0907 o 

o 

o 

o 

Form 8283 - A maximum of 80 characters (two rows of 40 

characters, by use of two consecutive occurrences) is allowed 

for each Line 5 property description. If more than 40 

characters is needed, the literal “CONTINUED” identifies the 

second row. 

Summary Condition (A) (SEQ 0652, first statement occurrence) 

cannot equal “CONTINUED”. 

Summary Condition (SEQ 0652, 0722, 0792, 0870, statement) 

cannot equal “CONTINUED” on two consecutive occurrences. 

When Summary Condition (SEQ 0652, 0722, 0792, 0870, 

statement) equals “CONTINUED”, the corresponding Descrip of 

Prop (SEQ 0650, 0720, 0790, 0860, statement) must be 

significant, and the other fields of this continuation line 

cannot be significant. 

| 

 | 

 | 

 | 

 | 

 | 

 | 

 

 | 

 | 

 

 | 

 | 

 | 

 | 

 |

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 0410) 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 

o 

Form 4797 - A maximum of 50 characters (two rows of 25 

characters, by use of two consecutive occurrences) is allowed 

for each Line 2 property description. If more than 25 

characters is needed, the literal “CONTINUED” identifies the 

second row. 

Gross Sales Price 1 (SEQ 0070, first statement occurrence) 

cannot equal “CONTINUED”. 

Gross Sales Price (SEQ 0070, 0150, 0230, 0310, statement) 

cannot equal “CONTINUED” on two consecutive occurrences. 

When Gross Sales Price (SEQ 0070, 0150, 0230, 0310, statement) 

equals “CONTINUED”, the corresponding Property Desc (SEQ 0040, 

0120, 0200, 0280, statement) must be significant, and the other 

fields of this continuation line cannot be significant.

| 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 348

0913 o 

o 

o 

o 

Form 4797 - A maximum of 50 characters (two rows of 25 

characters, by use of two consecutive occurrences) is allowed 

for each Line 10 property description. If more than 25 

characters is needed, the literal “CONTINUED” identifies the 

second row. 

Gross Sales Price 1 (SEQ 0550, first statement occurrence) 

cannot equal “CONTINUED”. 

Gross Sales Price (SEQ 0550, 0630, 0710, 0790, statement) 

cannot equal “CONTINUED” on two consecutive occurrences. 

When Gross Sales Price (SEQ 0550, 0630, 0710, 0790, statement) 

equals “CONTINUED”, the corresponding Property Held Desc 

(SEQ 0520, 0600, 0680, 0760, statement) must be significant, 

and the other fields of this continuation line cannot be 

significant. 

| 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 | 

0914 o Form 2441/Schedule 2 – When any of the following fields is 

significant, they all must be significant: Prior Year Expense 

Explanation (SEQ 0315), Prior Year Expense Literal (SEQ 0318), 

Prior Year Expense (SEQ 0320), Prior Year Qualifying Person 

Name (SEQ 0324), and Prior Year Qualifying Person SSN 

(SEQ 0326). 

| 

 | 

 | 

 | 

 | 

 |

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. 

 

0917-0920 RESERVED 

0921 o RESERVED 

0922-0924 RESERVED 

0925 o RESERVED 

0926-0929 RESERVED 

0930 o Form 6251 - The following fields (when significant) may not be 

negative: SEQs 0085, 0098, 0100, 0102, 0146, 0150, 0267, 0330. 

 

0931-0934 RESERVED 

0935 o RESERVED -| 

0936 o RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 349

0937 o RESERVED -| 

0938 o RESERVED -| 

0939 o RESERVED 

0940 o RESERVED 

0941 o RESERVED -| 

0942-0943 RESERVED 

0944 o RESERVED -| 

0945 o RESERVED -| 

0946 o RESERVED -| 

0947 o RESERVED -| 

0948 o RESERVED -| 

0949 o 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”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 350

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 o RESERVED 

0959 o RESERVED -| 

0960 o RESERVED 

0961 o 

o 

o 

o 

o 

o 

Form 8901 - Qualifying child data must be complete and correctly 

formatted. 

Child First Name (SEQ 0010, 0060, 0110, 0160) and Child Last 

Name (SEQ 0020, 0070, 0120, 0170) must contain only alpha 

characters and spaces. A space cannot be in the first position 

of either Child First Name or Child Last Name. 

Child Name Control (SEQ 0030, 0080, 0130, 0180) must be in the 

correct format. See Section 7.01 for Name Control format. 

Child's SSN (SEQ 0040, 0090, 0140, 0190) must be within the 

valid ranges of SSN/ITIN/ATINs. 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. 

If any field of the following "qualifying child group" is 

significant, then all fields in that group must be significant: 

Child First Name, Child Last Name, Child Name Control, Child's 

SSN, and Relationship. See Part II Record Layouts for Field 

Numbers. 

Qualifying children must be listed starting on the first line, 

with no blank lines allowed between children. 

 

0962 o Form 8901 - Form 8901 may not be e-filed when all of the 

following are true: 

 -Exempt Self (SEQ 0160) equals “X” on Tax Return. 

 -If Filing Status (SEQ 0130) equals “2” and Exempt Spouse 

 (SEQ 0163) also equals “X”. 

 -Any child on Form 8901 (SEQ 0010, 0060, 0110, 0160) was under

 age 16 at the end of the tax year. (Note: A paper return may 

 be filed to include on Form 8901 a married qualifying child, 

 under age 16, who files a joint return for the tax year.) 

| 

 | 

 

0963 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 351

0964 o Form 8901 - Child's SSN (SEQ 0040, 0090, 0140, 0190) cannot 

equal another Child's SSN from Form 8901. It cannot equal 

Primary SSN (SEQ 0010), Secondary SSN (SEQ 0030), or a 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) from Form 1040 

or 1040A. 

 

0965-0966 RESERVED 

0967 o Form 1040/1040A - When Tuition and Fees Ded (F8917) (SEQ 0705) 

of Form 1040/1040A is significant, Form 8917 must be present. 

| 

 |

0968-0969 RESERVED 

0970 o 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”. 

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”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 352

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 Form 1116 - When Adjustments to Taxable Income (SEQ 1020) is 

significant, Adjustments Explanation (SEQ 1010) must equal 

“STMbnn”. 

 

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”. 

 

0978-0981 RESERVED 

0982 o RESERVED -| 

0983 o RESERVED 

0984-0985 RESERVED 

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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 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) can not 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, then 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 $2,000 when Subtract Line 4 From Line 3 (SEQ 0190) 

is more than $65,000 ($130,000 MFJ). 

 | 

 | 

 | 

 | 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 354

0993 o Form 8917 – If Tuition and Fees Deduction-No Box (SEQ 0210) is 

significant, the Tuition and Fees Deduction Amt (SEQ 0220) can 

not 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 or less if MFJ). 

 | 

 | 

 

0995 o Form 8917 – Tuition and Fees Deduction Amt (SEQ 0220) must 

equal Form 1040 Line 34 (SEQ 0705), or Form 1040A Line 19 

(SEQ 0705). 

 | 

 | 

 | 

 

0996 o Form 8917 - Each Student’s SSN (SEQ 0040, 0090, 0140), must 

equal either the Primary SSN (SEQ 0010) or the Secondary SSN 

(SEQ 0030) or a Dependent SSN (SEQ 0175, 0185, 0195, 0205) on 

Form 1040/1040A. 

 | 

 | 

 | 

 | 

 

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). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 355

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 leftmost 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.

 

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/FPO 

Address), then City (SEQ 0130) must equal "APO" 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 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 Form 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 o RESERVED 

1021 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 357

1022 o RESERVED 

1023 o RESERVED 

1024 o RESERVED 

1025 o RESERVED 

1026 o RESERVED 

1027 o RESERVED 

1028 o RESERVED 

1029 o RESERVED 

1030 o RESERVED 

1031 o 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) 

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). 

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). 

 | 

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 358

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 o RESERVED 

1040 o RESERVED 

1041 o Form W-2GU – When Advance EIC Payment (SEQ 0200) is 

significant, taxpayers cannot file Form 1040EZ. 

1042 o Form W-2GU – Employer City (SEQ 0070) must contain at least 

three characters. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 359

1043 o Form W-2GU – Employer Identification Number (SEQ 0040) must be 

numeric, then 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-2GU Indicator 

(SEQ 0300) 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-2GU was altered, handwritten, or typed, or that a 

cumulative earnings statement or a substitute Form W-2GU was 

used. The value "S" (Standard) identifies a Form W-2GU that is 

a computer-produced print, an IRS form, or an IRS-approved 

facsimile. 

1044 o 

o 

o 

Form W-2GU - The following fields must be significant: Employer 

Name (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), the checks for Employee City (SEQ 0110) and 

Employee Zip Code (SEQ 0115) are bypassed. 

 

1045 o Form W-2GU – Employee SSN (SEQ 0035) must equal either the 

Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax 

Form. 

 | 

1046 o Summary Record – Number of Forms W-2GU Records (SEQ 0063) must 

equal the number of Forms W-2GU computed by the IRS. 

1047 o Form W-2GU – If the total of Wages (SEQ 0120) from Form(s) W-2GU 

is greater than $4,999 and the Adjusted Gross Income (SEQ 0750) 

of Tax Form is greater than $49,999, then Form 1040 must be 

used, Form 5074 must be attached and the return must be 

processed at the Austin Submission Processing Center. 

 

1048 o Form 1040/1040A/104EZ – If the State Abbreviation (SEQ 0087) 

equals "GU" 

and 

Wages, Salaries, and Tips (SEQ 0375) equals the total amount(s) 

of Wages (SEQ 0120) from Form(s) W-2GU 

and 

Wages, Salaries, and Tips (SEQ 0375) equals Total Income 

(SEQ 0600) from Form 1040/A or Adjusted Gross Income 

(SEQ 0750) from Form 1040EZ 

and 

Total Payments (SEQ 1250) equals the total amount(s) of Guam 

Withholding (SEQ 0130) from Form(s) W-2GU, then this return 

must be filed with the Department of Revenue and Taxation, 

Government of Guam. 

| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 360

1049 o Form 1040/1040A/104EZ – Tax returns from the U.S. Possessions of 

American Samoa, Guam, and the Commonwealth of the Northern 

Mariana Islands 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. 

| 

1052-1054 RESERVED 

1055 o RESERVED 

1056 o RESERVED 

1057 o RESERVED 

1058-1059 RESERVED 

1060 o 

o 

STCGL/LTCGL – Schedule D Page 1 or 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 (Schedule D or 

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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 361

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 ST Property Desc 1 of Schedule D (SEQ 0020) equals "STCGL" 

then SEQ 0030 – 0290 must be blank. If LT Property Desc 1 of 

Schedule D (SEQ 0880) equals "LTCGL" then SEQ 0890 – 1155 must 

be blank. 

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 – 3030 must be blank. 

 

 

1063 o Summary Record – Number of STCGL Records (SEQ 0133) must equal 

the number of STCGL Records computed by the IRS. 

 

1064 o Summary Record – Number of LTCGL Records (SEQ 0135) must equal 

the number of LTCGL Records computed by the IRS. 

 

1065-1067 RESERVED 

1068 o Form 1040/1040A/104EZ – If Nontaxable Combat Pay Election 

(SEQ 1185) is significant, it must equal total nontaxable combat 

pay on Forms W-2. On Form W-2, nontaxable combat pay is the 

amount in Employer’s Use Amount (SEQ 0246, 0256, 0259, 0262, 

statement) when the corresponding Employer’s Use Code (SEQ 0242, 

0252, 0257, 0260, statement) is “Q”.

| 

1069 o RESERVED 

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) is significant, then 

Form 8885 must be attached and vice versa. 

 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 362

1073 o Form 8885 – Amount Paid for Health Insurance (SEQ 0190) must 

contain a significant entry. 

 

1074 o RESERVED 

1075 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. 

| 

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) is significant, 

then the PIN TYPE Code (SEQ 0008) of the Authentication Record 

(if the Authentication Record is present) must be blank. 

Note: This error will be set on the PIN TYPE Code. 

| 

 

1077-1079 RESERVED 

1080 o Form 1040 – If Form 8859 Block (SEQ 0990) equals “X”, then 

Form 8859 must be attached. 

1081-1084 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 Form 1040 - When Form 8889 Block (SEQ 0882) equals “X”, 

Form 8889 must be present. 

 | 

 |

1087 o Form 1040 - When F8889 Literal (SEQ 1142) equals “HSA” and 

F8889 Amount (SEQ 1143) is significant, then Form 8889 must be 

present. 

| 

 | 

 |

1088-1089 RESERVED 

1090 o RESERVED 

1091-1093 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 363

1094 o Form 1040 - When Filing A Community Property State Return 

(SEQ 1317) is significant, the Allocation Record must be 

present and the Filing Status equals "3" (SEQ 0130), 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) and 

WI (Wisconsin) and vice versa. 

|

1095 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. 

 

1097-1099 RESERVED 

1100-1104 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 

checked then Routing Transit Numbers and Account Numbers must 

be present for all three accounts, else reject return. 

 

1110 o Form 8888 – Total amount to be Directly Deposited (SEQ 0190) 

must equal the Refund (SEQ 1270) on the tax form. | 

1111 o Tax Form – If Form 8888 Box (SEQ 1271) is checked then Form 8888 

must be present and vice versa. 

 | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 364

1112 o Form 8888 – If the Two Account Indicator Box (SEQ 0200) is 

checked then Routing Transit Numbers and Account Numbers must 

only be present for first account and second account, else 

reject return. 

 

1113 o Form 8888 – First Account (SEQ 0010), Second Account (SEQ 0070) 

and Third Account (SEQ 0130) or any combination of these three 

lines must equal the Total amount to be Directly Deposited 

(SEQ 0190). 

 

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 occurences 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: SEQ 0400, 0410, 0420, 0447, and 0451. |

1121 o RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 365

1122 o RESERVED -| 

1123 o RESERVED -| 

1124 o Form 1040 – If Domestic Production Activities Ded (SEQ 0710) is 

significant, then the amount must be equal to Domestic 

Production Activities Ded (SEQ 0530) of Form 8903. 

 | 

 | 

 | 

1125 o RESERVED -| 

1126-1139 RESERVED 

1140 o RESERVED 

1141-1149 RESERVED 

1150 o Authentication Record – An Authentication Record must be 

present when the Practitioner PIN, Self-Select PIN by 

Practitioner, Online Self-Select PIN or Regular Online 

(Form 8453-OL) is used. 

 

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 o RESERVED 

1158-1169 RESERVED 

1170 o Form 3800 – When NMC Pass-Through EIN (SEQ 0535) is not 

significant and Current Year New Markets Credit (SEQ 0540) is 

significant, Form 8874 must be present. 

 

1171 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 366

1172 o Form 3800 – When EPCCC Pass-Through EIN (SEQ 0555) is not 

significant and Credit for Employer-Provided Child Care 

Facilities (SEQ 0560) is significant, Form 8882 must be 

present. 

 

1173 o Form 3800 – If Current Year Biodiesel Fuels Credit (SEQ 0580) 

is significant, then Form 8864 must be present. 

 

1174 o RESERVED 

1175 o RESERVED 

1176-1189 RESERVED 

1190 o Form 8834 – Vehicle 1 Credit (SEQ 0060), Vehicle 2 Credit 

(SEQ 0110), and Vehicle 3 Credit (SEQ 0160) may not exceed $1000 

for each entry. 

 

| 

 | 

1191-1199 RESERVED 

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”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 367

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 o RESERVED -| 

1218 o RESERVED -| 

1219 o RESERVED -| 

1220 o RESERVED 

1221 o Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the first 

Form 8915 must be significant and equal to Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040/1040A. 

 

1222 o Form 8915 - SSN of Qualified Taxpayer (SEQ 0020) on the second 

Form 8915 must be significant and equal to Secondary SSN 

(SEQ 0030) of Form 1040/1040A and must not be equal to SSN of 

Qualified Taxpayer (SEQ 0020) on the first Form 8915. When 

both spouses are filing Form 8915, Form 8915 for the primary 

taxpayer must precede Form 8915 for the secondary taxpayer. 

 

1223-1229 RESERVED 

1230 o Form 1040 - When Form 8919 Block (SEQ 1087) equals “X”, 

Form 8919 must be present. 

 | 

 |

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. 

| 

 | 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 368

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. 

| 

 | 

 | 

 | 

 | 

 |

1234-1239 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 

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 II 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.)

| 

 | 

 | 

 | 

 | 

 | 

 

 | 

 | 

 |

1249 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.

| 

 | 

 | 

 | 

 | 

 | 

 | 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 369

1251 o Form 1040-SS (PR) – Relationship (SEQ +0177, 0187, 0197, 0207) 

of Qualifying Child for Additional Child Tax Credit must only 

equal “CHILD”, “FOSTERCHILD”, “GRANDCHILD”, “BROTHER”, “SISTER”, 

“NEPHEW”, “NIECE”, “SON”, “DAUGHTER”, “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.

| 

 | 

 | 

 

 | 

 | 

 | 

 | 

 | 

 | 

| 

1255 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 Haciendaapproved 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 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 370

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 PIN (SEQ 0025), 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 PIN (SEQ 0055), 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 PIN (SEQ 0025) on the 

Authentication Record must match the Primary Prior Year PIN on 

the IRS Master File. 

| 

 | 

 | 

 | 

 |

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 PIN (SEQ 0055) on the Authentication Record 

must match the Spouse Prior Year PIN on the IRS Master File. 

| 

 | 

 | 

 | 

 |

1266-1270 RESERVED 

1271 o Form 8910 – When Add Columns (a) through (c) on Line 11 

(SEQ 0350) and Regular Tax Before Credits (SEQ 0360) are both 

positive, Form 6251 must be present. 

 

1272-1290 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 (/). 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 371

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. 

 

1295-1299 RESERVED 

1300 o RESERVED 

1301 o RESERVED 

1302 o RESERVED 

1303 o Form 8862 – If Number of Days Child 1/Child 2 Lived in U.S. 

(SEQ 0062/0072) is less than 184, then Child 1/Child 2 Date 

of Birth (SEQ 0082/0092) or Child 1/Child 2 Date of Death 

(SEQ 0084/0094) must be present. 

1304 o RESERVED 

1305 o 

o 

o 

Form 8862 – If Person Lived w/Child – Yes (SEQ 0290) equal 

“X”, then one of the following must be present; 

Other Person Name -1 Child 1 (SEQ 0310) and Other Person 

Relationship -1 Child 1 (SEQ 0320). 

If Child 2 is present, then the following must be present; 

Other Person Name -1 Child 2 (SEQ 0380) and Other Person 

Relationship -1 Child 2 (SEQ 0390). 

1306-1324 RESERVED 

1325 o Authentication Record – For each online Form 1040-SS (PR) 

present, when PIN Type Code (SEQ 0008) of Authentication Record 

is “F” (Form 8453-OL required), the following fields on the 

Authentication Record must be present: Primary Date of Birth 

(SEQ 0010), the Taxpayer Signature Date (SEQ 0070) and 

Jurat/Disclosure Code (SEQ 0075) must be “B”. 

| 

 | 

 | 

 | 

 | 

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 30, 2006 Part I Page 372

1326 o Authentication Record – For each online Form 1040-SS (PR) 

present, when PIN Type Code (SEQ 0008) of Authentication 

Record is “F” (Form 8453-OL required), if Filing Status 

(SEQ 0130) of the Tax Form equals “2” (Married Filing Jointly), 

then the following fields must be present on the Authentication 

Record: Spouse Date of Birth (SEQ 0040), Taxpayer Signature 

Date (SEQ 0070) and Jurat/Disclosure Code (SEQ 0075) must be 

“B”.

 | 

 | 

 | 

 | 

 | 

 | 

 | 

 |

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 Authentication Record – For each Form 1040-SS (PR), when the PIN 

Type Code (SEQ 0008) equals “P” and Filing Status (SEQ 0130) is 

“2” (Married Filing Jointly), then the following field must be 

present; Spouse Signature (SEQ 0065).

 | 

 | 

 | 

 |

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) and Spouse Prior Year 

PIN (SEQ 0055). 

 | 

 | 

 | 

 |

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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 373

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 0230) 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 0237) is greater than zero, then Exported Nontaxable Use of 

Aviation Gallons (SEQ 0233) 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) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 30, 2006 Part I Page 374

1415 o Form 4136 - When Use Undyed Diesel Intercity Buses Amount 

(SEQ 0640) is greater than zero, then Use Undyded 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 o RESERVED 

 

1424 o 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 o RESERVED -|

1427 o RESERVED -| 

1428 o 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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 31, 2007 Part 1 Page 375

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. 

 

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 Liquid Hydrocarbons Cr. Amount (SEQ 3520) is 

greater than zero, then Liquid Hydrocarbons 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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

ERC DESCRIPTION 

Publication 1346 August 30, 2006 Part I Page 376

1446 o Form 4136 - When Liquid Hydrocarbons Cr. Amount (SEQ 3840) is 

greater than zero, then Liquid Hydrocarbons 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. 

 

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 RESERVED 

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. 

 

1458-1464 RESERVED 

1465 o Form 4136 – When Evidenece of Dyed Diesel Fuel Exception Box 

(SEQ 0250) equals “X”, Evidence of Dyed Diesel Fuel Explanation 

(SEQ 0240) must equal “STMbnn”, and vice versa. 

| 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

 ERC DESCRIPTION

Publication 1346 August 30, 2006 Part I Page 377

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 

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 0230), Exported Nontaxable Use of Aviation 

Cr. Amount (SEQ 0237), 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), 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),

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), Liquid 

Hydrocarbons Cr. Amount (SEQ 3520), Liquefied Natural Gas Cr. 

Amounts (SEQ 3580), 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 Hydrocarbons Cr. Amount (SEQ 

3840), Liquefied Natural Gas Cr. Amount (SEQ 3880), 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), 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). 

| 

 

 | 

 | 

 | 

 | 

 | 

 | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

 ERC DESCRIPTION

Publication 1346 August 30, 2006 Part I Page 378

1471 o RESERVED -| 

1472 o 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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

 ERC DESCRIPTION

Publication 1346 August 30, 2006 Part I Page 379

1485 o Form 4136 - When Liquid Hydrocarbons Gallons (SEQ 3500) is 

positive, then Liquid Hydrocarbons 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 

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. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES 

 ERC DESCRIPTION

Publication 1346 August 30, 2006 Part I Page 380

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 Hydrocarbons Cr. 

Amount (SEQ 3840) or Liquefied Natural Gas Cr. Amounts 

(SEQ 3880) is positive, Alternative Fuel Cr. After 

Sept. 30, 2006 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 
Publication 1346 August 31, 2006 Part I Page 381

INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2006 Part I Page 382

ATTACHMENT 2

ACCEPTABLE ABBREVIATIONS 

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. 
Publication 1346 August 31, 2006 Part I Page 383

INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2006 Part I Page 384

ATTACHMENT 3

STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP CODES

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 850,852nn-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 
Publication 1346 August 31, 2007 Part I Page 385 

ATTACHMENT 3 (continued)

STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND 

ZIP CODES 

 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 
Publication 1346 August 31, 2007 Part I Page 386 

ATTACHMENT 4 

APO/FPO CITY/STATE/ZIP CODES FOR MILITARY 

OVERSEAS ADDRESSES

 City State Zip Code

APO or FPO AA 340nn 

APO or FPO AE 090nn-098nn 

APO or FPO AP 962nn-966nn 

 
Publication 1346 August 31, 2006 Part I Page 387

INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2006 Part I Page 388

ATTACHMENT 5

COMMUNITY PROPERTY STATE ABBREVIATIONS 

 Community Property 

Community Property States State Abbreviations

 Arizona AZ 

 California CA 

Idaho ID 

Louisiana LA 

New Mexico NM 

Nevada NV 

 Texas TX 

 Washington WA 

 Wisconsin WI 
Publication 1346 August 31, 2006 Part I Page 389

INTENTIONAL BLANK PAGE
Publication 1346 August 30, 2004 Part I Page 390 

ATTACHMENT 6

CLARIFICATION OF NON-PAID AND PAID PREPARER FIELDS 

AND FORM 8453 

 1. 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. 

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. 

 

 

 

 

 
ATTACHMENT 6 (continued)

CLARIFICATION OF NON-PAID AND PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 August 30, 2005 Part I Page 391 

 2. 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. 

 3. Paid Preparer

 If the return was prepared by a paid preparer, then fields 1340 

 through 1410 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 SSN/Preparer TIN) 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 SSN/Preparer TIN) or SEQ 1380 (Preparer 

 Firm EIN) should be present. 

 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 (continued)

CLARIFICATION OF NON-PAID AND PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 August 30, 2005 Part I Page 392 

5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS

 e-file Return |

Beginning with the 2008 filing season, 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 no longer use Form 8453 as a signature document, | 

but will continue to use a newly designed 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. |

 

The newly designed Tax Year 2007 Form 8453 should only be filed if you |

are attaching one or more of the following forms or supporting |

documents: |

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 

(or equivalent contemporaneous written acknowledgment) | 

• Form 3115, Application for Change in Accounting Method 

• Copy of the first page of NPS Form 10-166a, 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 3468 filers) |

• 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 4136) 

• 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 of Claim to Exemption for Child of Divorced or 

Separated Parents 

• Form 8858, Information Return of U.S. Persons With Respect To Foreign 

Disregarded Entities 

• 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 8864) 

• 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 |

• Worksheets 1 through 4 from Pub. 517, Social Security and Other Information |

For Members of the Clergy and Religious Workers |

 

NOTE: Paper Document Indicator(s) must be entered in the appropriate 

field(s) of the Summary Record. | 

 -|
ATTACHMENT 6 (continued)

CLARIFICATION OF NON-PAID AND PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 August 30, 2005 Part I Page 393 

5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS | 

e-file Return continued

Do NOT attach Forms W-2, W-2G, W-2GU 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 W-2, 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 applicable Submission Processing Center within three | 

business days after receiving acknowledgment that the return was | 

accepted by IRS. Send Form(s) 8453 to the Submission Processing |

Center identified in Section 1 – Data Communication, “Processing 

for 1040 e-file in 2008”. Use the appropriate mailing address |

below: 

Internal Revenue Service Internal Revenue Service

Attn: Shipping and Receiving, 0254 Attn: Shipping and Receiving, 0254 

 Receipt and Control Branch Receipt and Control Operations

Austin, TX 73344-0254 Andover, MA 05544-0254 
Publication 1346 August 30, 2004 Part I Page 394 

ATTACHMENT 7

EIN'S PREFIXES 

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, 12, 11; 

 

 13, 14, 15, 16; 

 20, 21, 22, 23, 24, 25, 26, 27; 

 30, 31, 32; 

 33, 34, 35, 36, 37, 38, 39; 

 40, 41, 42, 43, 44, 45, 46, 47, 48; 

 50, 51, 52, 53, 54, 55, 56, 57, 58, 59; 

 60, 61, 62, 63, 64, 65, 66, 67, 68, 69; 

 

 70, 71, 72, 73, 74, 75, 76, 77; 

 80, 81, 82, 83, 84, 85, 86, 87, 88; 

 90, 91, 92, 93, 94, 95, 96, 97, 98, 99. 
Publication 1346 August 31, 2007 Part 1 Page 395 

INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2007 Part 1 Page 396 

 ATTACHMENT 8 

 VALID TWO-DIGIT ELECTRONIC FILING IDENTIFICATION NUMBER (EFIN) PREFIX CODES 

LISTED BY SUBMISSION PROCESSING CENTERS 

 JANUARY 2008 – OCTOBER 2008 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 Brooklyn NY 66 U.S. Possessions 83 Cheyenne WY 

13 Manhattan NY 71 Little Rock AR 86 Phoenix AZ 

13 APO/FPO – NY 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 Austin TX 91 Seattle WA 

20 Newark NJ 75 Dallas TX 92 Anchorage AK 

22 Newark NJ 76 Houston TX 93 Portland OR 

23 Philadelphia PA 80 Dallas TX 94 San Francisco CA 

25 Pittsburgh PA 84 Denver CO 94 APO/FPO San Francisco AP 

51 Wilmington DE 85 Albuquerque NM 95 Los Angeles CA 

52 Baltimore 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 Greensboro 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/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. 
Publication 1346 August 31, 2007 Part 1 Page 397 

INTENTIONAL BLANK PAGE
Publication 1346 August 31, 2007 Part 1 Page 398 

ATTACHMENT 9

SOCIAL SECURITY/TAXPAYER IDENTIFICATION NUMBERS 

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 

 The valid range for the ITIN "Area" is 900 through 999. 

 The valid range for the ITIN "Group" is 70 through 88. 

 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. 
Publication 1346 August 30, 2004 Part I Page 399 

INTENTIONAL BLANK PAGE
ATTACHMENT 10

 COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ 

and Foreign Employer Compensation Record (FEC Record) 

If the country is not listed, use Country Code "XX" - Other Countries 

 

Code Name of Country Code Name of Country

Publication 1346 August 31, 2007 Part 1 Page 400 

 AF Afghanistan 

 AL Albania 

 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 

 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 

 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 

 DJ Djibouti 

 DO Dominica 

 DR Dominican Republic 

 TT East Timor 

 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 
ATTACHMENT 10

 COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ 

and Foreign Employer Compensation Record (FEC Record) 

If the country is not listed, use Country Code "XX" - Other Countries 

 

Code Name of Country Code Name of Country

Publication 1346 August 31, 2007 Part 1 Page 401 

 

 GV Guinea 

 PU Guinea-Bissau 

 GY Guyana 

 HA Haiti 

 HM Heard Island & McDonald 

Islands 

 BK Herzegovina and Bosnia 

 VT Holy City 

 HO Honduras 

 HK Hong Kong 

 HU Hungary 

 IC Iceland 

 IN India 

 ID Indonesia 

 IR Iran 

 IZ Iraq 

 EI Ireland 

 IS Israel 

 IT Italy 

 JM Jamaica 

 JN Jan Mayen 

 JA Japan 

 JE Jersey 

 JO Jordan 

 KZ Kazakhstan 

 KE Kenya 

 KR Kiribati 

KN Korea, North 

KS Korea, South 

 KU Kuwait 

 KG Kyrgyzstan 

 LA Laos 

 LG Latvia 

 LE Lebanon 

 LT Lesotho 

 LI Liberia 

 LY Libya 

 LS Lichtenstein 

 LH Lithuania 

 LU Luxembourg 

 MC Macau 

 MK Macedonia, The Former Yugoslav 

Republic of 

 MA Madagascar 

 MI Malawi 

 MY Malaysia 

 MV Maldives 

 ML Mali 

 MY Malta 

 IM Man, Isle of 

 RM Marshall Islands 

 MR Mauritania 

 MP Mauritius 

 MF Mayotte 

 MX Mexico 

 FM Micronesia, Federated 

 States of 

 MD Moldova 

 MN Monaco 

 MG Mongolia 

 YI Montenegro & Serbia 

 MH Montserrat 

 MO Morocco 

 MZ Mozambique 

 WA Namibia 

 NR Nauru 

 NP Nepal 

 NL Netherlands 

 NT Netherlands Antilles 

 NC New Caledonia 

 NZ New Zealand 

 NU Nicaragua 

 NG Niger 

 NI Nigeria 

 NE Niue 

 NF Norfolk Island 

 NO Norway 

 MU Oman 

 PK Pakistan 

 PS Palau 

 PM Panama 

 PP Papua New Guinea 

 PA Paraguay 

 PE Peru 

 RP Philippines 

 PC Pitcairn Islands 

 PL Poland 

 PO Portugal 

 QA Qatar 

 RO Romania 

 RS Russia 

 RW Rwanda 
ATTACHMENT 10

 COUNTRY CODES FOR FORMS 2350, 2555/2555-EZ 

and Foreign Employer Compensation Record (FEC Record) 

If the country is not listed, use Country Code "XX" - Other Countries 

 

Code Name of Country Code Name of Country

Publication 1346 August 31, 2007 Part 1 Page 402 

 SH Saint Helena 

 SC Saint Kitts & Nevis 

 ST Saint Lucia 

 SB Saint Pierre & Miquelon 

 VC Saint Vincent & The Grenadines 

 WS Samoa 

 SM San Marino 

 TP Sao Tome and Principe 

 SA Saudi Arabia 

 SG Senegal 

 YI Serbia & Montenegro 

 SE Seychelles 

 SL Sierra Leone 

 SN Singapore 

 LO Slovakia 

 SI Slovenia 

 BP Solomon Islands 

 SO Somalia 

 SF South Africa 

 SX South Georgia & The South 

Sandwich Islands 

 SP Spain 

 PG Spratly Islands 

 CE Sri Lanka 

 SU Sudan 

 NS Suriname 

 SV Svalbard 

 WZ Swaziland 

 SW Sweden 

 SZ Switzerland 

 SY Syria 

 

 TW Taiwan 

 TI Tajikistan 

 TZ Tanzania 

 TH Thailand 

 TO Togo 

 TL Tokelau 

 TN Tonga 

 TD Trinidad & Tobago 

 TS Tunisia 

 TU Turkey 

 TX Turkmenistan 

 TK Turks and Caicos Islands 

 TV Tuvalu 

 UG Uganda 

 UP Ukraine 

 AE United Arab Emirates 

 UK United Kingdom 

 UY Uruguay 

 UZ Uzbekistan 

 NH Vanuatu 

 VE Venezuela 

 VM Vietnam 

 VI Virgin Islands, British 

 WF Wallis & Futuna 

 YM Yemen 

 ZA Zambia 

 ZI Zimbabwe 

 XX All other countries 

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. 

 
Publication 1346 August 31, 2007 Part 1 Page 403 

INTENTIONAL BLANK PAGE
ATTACHMENT 11

MAXIMUM NUMBER OF FORMS AND SCHEDULES 

 Form or Maximum Form or Maximum 

 Schedule Number Schedule Number

Publication 1346 August 31, 2007 Part 1 Page 404 

 Form 1040 1 

 Form 1040A 1 

 Form 1040EZ 1 

 Form 1040-SS (PR) 1 | 

 Schedule A 1 

 Schedule B 1 

 Schedule 1 1 

 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 R 1 

 Schedule 3 1 

 Schedule SE 1 per taxpayer* 

 Form T 10 

 Form W-2 50 

 Form W-2G 30 

 Form W-2GU 10 

499R-2/W-2PR 6 |

 Form 970 2 

 Form 982 2 

 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 2441 1 

 Schedule 2 1 

 Form 2439 4 

 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 5471 1 

 Schedule J 

 (Form 5471) 1 

 Schedule M 

 (Form 5471) 5 

 Schedule N 

 (Form 5471) 1 

 Schedule O 

 (Form 5471) 5 

 Form 5695 1 

 Form 5713 1 

 Schedule A 

 (Form 5713) 5 

 Schedule B 

 (Form 5713) 5 

 Schedule C 

 (Form 5713) 1 

 Form 5884 1 

 Form 5884-A 1 

 Form 6198 10 

 Form 6251 1 

 Form 6252 10 

 Form 6478 1 

 Form 6765 1 

 Form 6781 1 

 Form 8082 4 

 Form 8271 2 

 Form 8275 1 

 Form 8275-R 1 

 
ATTACHMENT 11

MAXIMUM NUMBER OF FORMS AND SCHEDULES 

 Form or Maximum Form or Maximum 

 Schedule Number Schedule Number

Publication 1346 August 31, 2007 Part 1 Page 405 

 *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 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 5 

 Form 8835 1 

 Form 8839 3 

 Form 8844 1 

 Form 8845 1 

 Form 8846 1 

 Form 8847 1 

 Form 8853 1 

 Form 8854 2 

 Form 8859 1 

 Form 8860 1 

 Form 8861 1 

 Form 8862 1 

 Form 8863 1 

 Form 8864 1 

 Form 8865 5 

 

 Schedule K-1 

 (Form 8865) 10 

 Schedule O 

 (Form 8865) 5 

 Schedule P 

 (Form 8865) 5 

 Form 8866 5 

 Form 8873 10 

 Form 8874 1 

 Form 8880 1 

 Form 8881 1 

 Form 8882 1 

 Form 8885 2 

 Form 8886 10 

 Form 8888 1 

 Form 8889 2 

 Form 8891 10 

 Form 8896 1 

 Form 8900 1 

 Form 8901 1 

 Form 8903 1 

 Form 8906 1 

 Form 8907 1 

 Form 8908 1 

Form 8909 1 |

 Form 8910 1 

 Form 8911 1 

 Form 8912 1 

 Form 8914 1 

 Form 8915 1 per taxpayer* 

Form 8917 1 |

Form 8919 2 | 

 Form 9465 1 

 Form Payment 5 

 ST 0001 1 

 ST 0002 25 
 

 Publication 1346 August 31, 2007 Part II Page ii

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page iii

TAX YEAR 2007 

HIGHLIGHT TO THIS REVISION OF RECORD LAYOUTS 

I. NEW FORMS 

 

Form 1040-SS(PR)(P1-P2), 499-2/W-2PR Record, Form 8909, Form 8917, 

Form 8919 

II. UPDATED FORM CHANGES 

Form 1040 Page 1 Form 1040 Page 2 

Form 1040A Page 1 Form 1040A Page 2 

Form 1040EZ 

Form 1040EZ-T (deleted) 

Schedule A 

Schedule B 

Schedule 1 

Schedule D Page 1 

Schedule R Page 2 

Schedule 3 Page 2 

Schedule SE 

Form W-2 

Form W-2GU 

Form 1116 Page 1 Form 1116 Page 2 

Form 2210 Page 1 

Form 2210F 

Form 2441 Page 1 Form 2441 Page 2 

Schedule 2 Page 1 Schedule 2 Page 2 

Form 2555 Page 1 Form 2555 Page 3 

Form 2555EZ Page 1 

Form 3800 Page 1 Form 3800 Page 2 

Form 4136 Page 1 Form 4136 Page 2 

Form 4136 Page 3 Form 4136 Page 4 

Form 4137 

Form 4684 Page 1 Form 4684 Page 2 

Form 4797 Page 1 Form 4797 Page 2 

Form 5074 

Form 5471 Page 1 Form 5471 Page 2 

Form 5471 Page 4 

Form 5695 Page 1 Form 5695 Page 2 

Form 6478 

Form 6765 Page 1 Form 6765 Page 2 

Form 8283 Page 1 Form 8283 Page 2 

Form 8396 

Form 8594 Page 2 

Form 8606 Page 1 Form 8606 Page 2 

Form 8621 Page 1 

Form 8689 

Form 8812 

Form 8815 

Form 8835 Page 1 Form 8835 Page 2 

Form 8839 Page 1 Form 8839 Page 2 

Form 8853 Page 2 

Form 8859 

Form 8860 

Form 8862 
 Publication 1346 August 31, 2007 Part II Page iv

TAX YEAR 2007 

HIGHLIGHT TO THIS REVISION OF RECORD LAYOUTS 

UPDATED FORM CHANGES (Continued) 

Form 8863 

Form 8865 Page 1 Form 8865 Page 4 

Form 8865 Page 6 

Schedule P (F8865) 

Form 8886 Page 1 Form 8886 Page 2 

Form 8906 

Form 8907 

Form 8910 

Form 8912 Page 2 

Form 8913 (deleted) 

Form 8915 Page 1 Form 8815 Page 2(deleted) 

Form Payment 

Authentication Record 

LTCGL Record 

STCGL Record 

Generic State Record 

Unformatted State Record 

Summary Record 

III. NON–UPDATED 2007 FORM CHANGES 

As this revision goes to publication all known updates have been made. 

Pending legislative changes may require late change pages. 
 Publication 1346 August 31, 2007 Part II Page v

Table of Contents 

 Page

GENERAL INSTRUCTIONS 

SECTION 1 TRANS RECORD

 Trans Record “A” 3 

 Trans Record “B” 5 

SECTION 2 TAX RETURN

 Tax Return Record Identification 7 

 Form 1040, Page 1 11 

 Form 1040, Page 2 21 

Form 1040A, Page 1 30 

Form 1040A, Page 2 38 

Form 1040EZ 43 

Form 1040EZ-T (deleted) 

Form 1040-SS (PR), Page 1 (new) 50 

Form 1040-SS (PR), Page 2 (new) 58 

SECTION 3 SCHEDULES

 Schedule Record Identification 63 

 (1040) Schedule A 64 

 Schedule B 67 

(1040A) Schedule 1 71 

 Schedule C, Page 1 75 

Schedule C, Page 2 79 

Schedule C-EZ 82 

 Schedule D, Page 1 84 

Schedule D, Page 2 89 

Schedule E, Page 1 90 

Schedule E, Page 2 96 

Schedule EIC 102 

 Schedule F, Page 1 105 

Schedule F, Page 2 110 

Schedule H, Page 1 112 

Schedule H, Page 2 114 

Schedule J 118 

 Schedule R, Page 1 120 

Schedule R, Page 2 121 

 (1040A) Schedule 3, Page 1 123 

Schedule 3, Page 2 124 

Schedule SE 126 

Schedule SE (Short Form) 

 Conversion Guide 128 
 Publication 1346 August 31, 2007 Part II Page vi

Table of Contents continued 

SECTION 4 FORMS Page

Form Record Identification 129 

Form T, Page 1 130 

Form T, Page 2 139 

Form T, Page 3 143 

Form T, Page 4 153 

Form W-2 158 

Form W-2G 164 

Form W-2GU 167 

499-2/W-2PR Record (new) 172

FEC Record 176 

Form 970, Page 1 180 

Form 970, Page 2 183 

Form 982 186 

Form 1099-R 189 

Form 1116, Page 1 193 

Form 1116, Page 2 200 

Form 1310 203 

Form 2106, Page 1 206 

Form 2106, Page 2 208 

Form 2106EZ 212 

Form 2120 214 

Form 2210, Page 1 217 

Form 2210, Page 2 219 

Form 2210, Page 3 221 

Form 2210, Page 4 224 

Form 2210F 231 

Form 2439 233 

Form 2441, Page 1 236 

Form 2441, Page 2 240 

 (1040A) Schedule 2, Page 1 242 

 Schedule 2, Page 2 246 

 Form 2555, Page 1 248 

 Form 2555, Page 2 256 

Form 2555, Page 3 260 

 Form 2555EZ, Page 1 263 

 Form 2555EZ, Page 2 267 

Form 3468 270 

Form 3800, Page 1 272 

Form 3800, Page 2 278 

Form 3903 280 

Form 4136, Page 1 281 

Form 4136, Page 2 285 

Form 4136, Page 3 289 

Form 4136, Page 4 294 

Form 4137 297 

Form 4255 300 
 Publication 1346 August 31, 2007 Part II Page vii

Table of Contents continued 

SECTION 4 FORMS (continued) Page

Form 4562, Page 1 303 

Form 4562, Page 2 308 

Form 4563 317 

Form 4684, Page 1 321 

Form 4684, Page 2 325 

Form 4797, Page 1 330 

Form 4797, Page 2 335 

Form 4835 343 

Form 4952 348 

Form 4970 350 

Form 4972 354 

Form 5074 358 

Form 5329, Page 1 364 

Form 5329, Page 2 367 

Form 5471, Page 1 370 

Form 5471, Page 2 377 

Form 5471, Page 3 389 

Form 5471, Page 4 396 

 (5471) Schedule J 400 

 (5471) Schedule M 403 

 (5471) Schedule O, Page 1 412 

 (5471) Schedule O, Page 2 421 

Form 5695, Page 1 430 

Form 5695, Page 2 433 

Form 5713, Page 1 435 

Form 5713, Page 2 439 

Form 5713, Page 3 447 

Form 5713, Page 4 454 

 (5713) Schedule A 466 

 (5713) Schedule B 471 

 (5713) Schedule C, Page 1 478 

 (5713) Schedule C, Page 2 480 

 Form 5884 481 

Form 5884-A 483 

Form 6198 485 

Form 6251, Page 1 488 

Form 6251, Page 2 492 

Form 6252 493 

Form 6478 496 

Form 6765, Page 1 499 

Form 6765, Page 2 503 

Form 6781 506 

Form 8082, Page 1 512 

Form 8082, Page 2 516 

Form 8271 518 
 Publication 1346 August 31, 2007 Part II Page viii

Table of Contents continued 

SECTION 4 FORMS (continued) Page

Form 8275, Page 1 522 

Form 8275, Page 2 525 

Form 8275-R, Page 1 527 

Form 8275-R, Page 2 530 

Form 8283, Page 1 532 

Form 8283, Page 2 537 

Form 8379 541

Form 8396 547 

Form 8582, Page 1 550 

Form 8582, Page 2 552 

Form 8582, Page 3 560 

Form 8582-CR, Page 1 564 

Form 8582-CR, Page 2 567 

Form 8586 570 

Form 8594, Page 1 572 

Form 8594, Page 2 575 

Form 8606, Page 1 578 

Form 8606, Page 2 580 

 Form 8609-A 582 

 Form 8611 585 

 Form 8615 588 

 Form 8621, Page 1 591 

Form 8621, Page 2 595 

Form 8689 601 

Form 8697, Page 1 605 

Form 8697, Page 2 610 

Form 8801, Page 1 614 

Form 8801, Page 2 617 

Form 8812 619 

 Form 8814 621 

 Form 8815 624 

 Form 8820 627 

Form 8824, Page 1 628 

Form 8824, Page 2 631 

Form 8826 634 

Form 8828 635 

Form 8829 638 

Form 8830 642 

Form 8833 643 

Form 8834 648 

Form 8835, Page 1 651 

Form 8835, Page 2 655 

Form 8839, Page 1 658 

Form 8839, Page 2 662 

Form 8844 665 
 Publication 1346 August 31, 2007 Part II Page ix

Table of Contents continued 

SECTION 4 FORMS (continued) Page

Form 8845 668 

Form 8846 669 

Form 8847 671 

Form 8853, Page 1 672 

Form 8853, Page 2 675 

Form 8854, Page 1 677 

Form 8854, Page 2 681 

Form 8854, Page 3 683 

Form 8854, Page 4 692 

Form 8859 694 

Form 8860 696 

Form 8861 700 

Form 8862 702 

Form 8863 706 

Form 8864 711 

Form 8865, Page 1 713 

Form 8865, Page 2 720 

Form 8865, Page 3 731 

Form 8865, Page 4 734 

Form 8865, Page 5 741 

Form 8865, Page 6 747 

Form 8865, Page 7 751 

(8865) Schedule K-1 758 

 (8865) Schedule O 769 

 (8865) Schedule P 787 

 Form 8866 794 

 Form 8873, Page 1 800 

 Form 8873, Page 2 804 

 Form 8874 808 

Form 8880 811 

Form 8881 813 

Form 8882 814 

Form 8885 816 

Form 8886, Page 1 818 

Form 8886, Page 2 822 

Form 8888 826 

Form 8889 828 

Form 8891 830 

Form 8896 833 

Form 8900 835 

Form 8901 837 

Form 8903 839 

Form 8906 841 

Form 8907 842 

Form 8908 845 
 Publication 1346 August 31, 2007 Part II Page x

Table of Contents continued 

SECTION 4 FORMS (continued) Page

Form 8909 (new) 846

Form 8910 849 

Form 8911 853 

Form 8912, Page 1 855 

Form 8912, Page 2 862 

Form 8913 (deleted) 

Form 8914 864 

 Form 8915 Page 1 868 

Form 8915, Page 2 (deleted)

Form 8917 (new) 871

Form 8919 (new) 874 

Form 9465 877 

 Form Payment 881 

Allocation Record 883 

SECTION 5 AUTHENTICATION 

 Authentication Record 886 

SECTION 6 STATEMENTS

Statement Record 888 

LTCGL Record 890 

STCGL Record 892 

SECTION 7 PREPARER NOTE, ELECTION EXPLANATION, and

 REGULATORY EXPLANATION 

 Preparer Note 894 

 Election Explanation 896 

 Regulatory Explanation 898 

SECTION 8 STATE RECORDS 

 State Record 900 

 Unformatted Record 906 

SECTION 9 SUMMARY 

 Summary Record 908 

SECTION 10 RECAP 

 Recap Record 914 
 Publication 1346 August 31, 2007 Part II Page 1

 1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2007

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 2007 Electronic | 

 | Return Record Layouts. Changes for the AUGUST 2007 | 

 | 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 AUGUST 31, 2007 are indicated | 

| by two vertical lines (||) in the right margin. Deletions | 

 | are indicated by the delete symbol (--||) in the right | 

 | margin. | 

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

 

 
 Publication 1346 August 31, 2007 Part II Page 2

1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2007

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 August 31, 2007 Part II Page 3

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 August 31, 2007 Part II Page 4

 

 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 August 31, 2007 Part II Page 5

 SECTION 1 TRANS RECORD

 

 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 August 31, 2007 Part II Page 6

 

 

 INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 7

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 "200712", YYYYMM | 

0006 Filler 1 Blank 

(42 characters) 

(Begin data fields for Page 1 of the Return record layout) 
 Publication 1346 August 31, 2007 Part II Page 8

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 ("8") | 
 Publication 1346 August 31, 2007 Part II Page 9

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 "200712", YYYYMM | 

0006 Filler 1 Blank 

--------------------------------42 characters--------------------------------- 

Begin Page 2 data fields. Begin bracketing Field Numbers when using variable 

format 
 Publication 1346 August 31, 2007 Part II Page 10

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 August 31, 2007 Part II Page 11

SECTION 2 TAX RETURN

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1471" 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 "200712", 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 August 31, 2007 Part II Page 12

 SECTION 2 TAX RETURN

 

 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 (&) 

 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0064 Foreign City, State 35 AN, Allowable special 

 or Province, Postal characters are space, 

 Code slash, and hyphen 

 

 0066 Foreign Country 22 A, Allowable special 

 character is space 

 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 (Standard Postal State 

 Abbreviations) or "SO" 

 (State-Only return data 

 attached) 

 

 0095 Zip Code 12 N (left-justified) 

 
 Publication 1346 August 31, 2007 Part II Page 13

 SECTION 2 TAX RETURN

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0097 Address Ind 1 1 = APO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0098 Disaster Designation 22 AN or blank 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE" 

 "NORTHERNbFORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 

 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) 

 

 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 

 0164 Exempt Spouse Name 6b 25 AN 

 
 Publication 1346 August 31, 2007 Part II Page 14

SECTION 2 TAX RETURN

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 AN (first name), blank 

 Name 1 or "STMbnn" 

 +0171 Dependent Last Name 6c(1) 15 AN (last name) or blank 

 1 

 +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) 11 Values: "CHILD", 

 "FOSTERCHILD", 

 "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 August 31, 2007 Part II Page 15

 SECTION 2 TAX RETURN

 FORM 1040 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 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 August 31, 2007 Part II Page 16

 SECTION 2 TAX RETURN 

 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 

 0357 Deferred 7 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0358 Deferred 7 12 N 

 Compensation Plan 

 Amount 

 

 0359 Clergy Excess 7 12 N | 

 Rental Allowance 

 0362 Prisoner Earned 7 3 "PRI" or blank 

 Income Literal 

 0364 Prisoner Earned 7 12 N 

 Income Amount 

 0366 Household Help 7 3 "HSH" or blank 

 Literal 

 0367 Household Help Amt 7 12 N 

 0368 Adoption Literal 7 4 "AB", "SNE", "PYAB" 

 or blank 

 0369 Adoption Amt 7 12 N 

 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 

 0373 Scholarship Amount 7 12 N 

 @0374 Non-W2 Disability 7 6 "STMbnn" or blank 

 Payment Explanation 

 0375 Wages, Salaries,Tips 7 12 N 

 
 Publication 1346 August 31, 2007 Part II Page 17

 SECTION 2 TAX RETURN 

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0460 F4684 Literal 14 5 "F4684" or blank 

 0470 Other Gain/Loss 14 12 N 

 0475 IRA Distributions 15a 12 N 

 Received 

 0477 IRA Distribution 15a 8 "ROLLOVER" or blank 

 Literal 
 Publication 1346 August 31, 2007 Part II Page 18

SECTION 2 TAX RETURN

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @0479 IRA Distribution 15b 6 "STMbnn" or blank 

 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 

 0487 Pensions and 16b 8 "ROLLOVER" or blank 

 Annuities Literal 

 0495 Taxable Pensions 16b 12 N 

 Amount 

 0496 Distributions from 16b 3 "PSO" or blank | 

 Retirement Plans 

 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 

 0555 SS Benefit Indicator 20a 3 "D", "LSE" or blank 

 0557 Taxable Amount of 20b 12 N 

 Social Security 

 *0560 Type of Other Income 21 25 AN, "MSA", "LTC", 

 "MEDMSA", "HSA" 

 or "STMbnn" 

 

 
 Publication 1346 August 31, 2007 Part II Page 19

 SECTION 2 TAX RETURN

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 

 0590 Total Other Income 21 12 N 

 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 Keogh/SEP/SIMPLE 28 12 N 

 Deduction 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 20

SECTION 2 TAX RETURN

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0700 IRA Deduction 32 12 N 

 

 0702 Student Loan 33 12 N 

 Interest Deduction 

 0705 Tuition and Fees 34 12 N | 

 Ded. (F8917) 

 --| 

 --| 

 --| 

 0710 Domestic Production 35 12 N 

 Activities Ded 

 

 *0720 Other Adjustments 36 11 Values are | 

 Literal "RFST", "SUB-PAYbTRA", 

 "UDC", "403(B)" 

 "501(C)(18)", "PPR", 

 "FORMb2555", 

 "CLEAN-FUEL", 

 "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 August 31, 2007 Part II Page 21

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1248" 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 "200712", YYYYMM | 

 0766 Filler 1 blank 

 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 

 0787 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 

 0810 Exemption Amount 42 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 22

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0820 Taxable Income 43 12 N 

 

 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 

 0882 Form 8889 Block 44c 1 "X" or blank | 

 0890 Education Credit 44 3 "ECR" or blank 

 Recapture Literal 

 0891 Education Credit 44 12 N | 

 Recapture Amount 

 0892 Recapture of a 44 5 "FITPP" or blank | 

 Charitable Ded. 

 Literal 

 

 0893 Recapture of a 44 12 N | 

 Charitable Ded. 

 Amount 

 

 --| 

 0915 Tax 44 12 N 

 0918 Alternative Minimum 45 12 N 

 Tax 

 0920 Total Tax Before 46 12 N 

 Credits & Other 

 Taxes 

 

 --| 

 0925 Credit for Child & 47 12 N | 

 Dependent Care 

 

 0930 Credit for Elderly 48 12 N | 

 or Disabled 

 0935 Education Credits 49 12 N | 

 (Form 8863) 

 --| 

 0941 Residential Energy 50 12 N | 

 Credits 

 

 
 Publication 1346 August 31, 2007 Part II Page 23

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0945 Foreign Tax Credit 51 12 N | 

 

 0955 Child Tax Credit 52 12 N | 

 0965 Retirement Savings 53 12 N | 

 Contribution Credit 

 0985 Form 8396, Mortgage 54a 1 "X" or blank 

 Interest Credit 

 Block 

 

 --| 

 0990 Form 8859, DC First- 54b 1 "X" or blank | 

 Time Home Credit 

 Block 

 

 0991 Form 8839, Adoption 54c 1 "X" or blank | 

 Credit Block 

 0995 Credits from F8396, 54 12 N 

 F8839 & F8859 

 1000 Form 3800 Block 55a 1 "X" or blank 

 1005 Form 8801 Block 55b 1 "X" or blank 

 1006 Specify Other 55c 1 "X" or blank 

 Credit Block 

 *1010 Specify Other 55c 6 "3468", "6478", "8834", 

 Credit Literal "8835", "8844", "8860", 

 "8864", "8910", "8911", 

 "8912, "STMbnn" or 

 blank 

 

 1015 Other Credits 55 12 N 

 1020 Total Credits 56 12 N 

 1030 Tax Less Credits 57 12 N 

 1035 Exempt SE Tax 13 "F4029", "F4361", 

 Indicator "EXEMPT-NOTARY", or 

 blank 

 

 1040 Self Employment Tax 58 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 24

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1070 Railroad Retire 59 4 "RRTA" or blank 

 Indicator 

 

 1080 Unreported Social 59 12 N | 

 Security and 

 Medicare Tax 

 

 1085 Form 4137 Block 59a 1 "X" or blank | 

 1087 Form 8919 Block 59b 1 "X" or blank | 

 1095 Retirement Tax Plan 60 2 "NO" or blank 

 Literal 

 1100 Tax on Retirement 60 12 N 

 Plans 

 1105 Advanced EIC 61 12 N 

 Payments 

 1107 Household 62 12 N 

 Employment Taxes 

 *1110 Other Tax Literal 63 8 "EPP", "S72P", "UT", | 

 "S453A", "STMbnn", 

 "ADT", "72(M)(5)", 

 "453(1)3", "1260(B)" 

 or blank 

 

 +1112 Other Tax Amount 63 12 N 

 1114 F8611 Literal 63 5 "LIHCR" or blank 

 1116 F8611 Amount 63 12 N 

 1118 Form 8693 Approved 63 1 "X" or blank 

 Indicator 

 1119 Form 8693 Approved 63 8 DT 

 Date 

 1121 F4255 Literal 63 3 "ICR" or blank 

 1122 F4255 Amount 63 12 N 

 1123 F8828 Literal 63 4 "FMSR" or blank 

 1124 F8828 Amount 63 12 N 
 Publication 1346 August 31, 2007 Part II Page 25

SECTION 2 TAX RETURN 

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1126 F8834 Literal 63 5 "QEVCR" or blank 

 

 1128 F8834 Amount 63 12 N 

 1129 F8697 Literal or 63 9 "FORMb8697", 

 F8866 Literal "FORMb8866" or blank 

 1131 F8697 Amount or 63 12 N 

 F8866 Amount 

 1132 F8845 Literal 63 4 "IECR" or blank 

 1134 F8845 Amount 63 12 N 

 1136 F8882 Literal 63 5 "ECCFR" or blank 

 1137 F8882 Amount 63 12 N 

 1139 F8874 Literal 63 4 "NMCR" or blank 

 1141 F8874 Amount 63 12 N 

 1142 F8889 Literal 63 3 "HSA" or blank | 

 1143 F8889 Amount 63 12 N | 

 1145 Total Other Tax 63 12 N 

 1146 F8853 Literal 63 3 "MSA" or blank | 

 (Archer MSA) 

 1147 F8853 Amount 63 12 N | 

 (Archer MSA) 

 1148 F8853 Literal 63 7 "MEDbMSA" or blank | 

 (Medicare Advantage) 

 1149 F8853 Amount 63 12 N | 

 (Medicare Advantage) 

 1150 Total Tax 63 12 N 

 1155 Other 1099 (not 64 9 "FORMb1099" or blank | 

 1099-R) and AK Div 

 W/H Literal 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 26

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1157 Other 1099 (not 64 12 N | 

 1099-R) and AK Div 

 W/H Amount 

 

 1160 Total Federal 64 12 N | 

 Income Tax Withheld 

 1161 Divorced Spouse SSN 65 9 N or blank 

 1162 Divorced Literal 65 3 "DIV" or blank 

 1170 ES Payments 65 12 N 

 @1173 Estimated Payment 65 6 "STMbnn" or blank 

 Name Change 

 1178 EIC Literal 66a 3 NO ENTRY 

 1180 Earned Income Credit 66a 12 N 

 1183 EIC Eligibility 66a 6 "CLERGY" or "NO" or 

 blank 

 1185 Nontaxable Combat 66b 12 N 

 Pay Election 

 1188 Excess SS & Tier 1 67 12 N 

 RRTA Tax 

 1192 Additional Child 68 12 N 

 Tax Credit (Form 

 8812) 

 

 1197 F4868 Amount 69 12 N 

 1202 Form 2439 Block 70a 1 "X" or blank 

 1205 Form 4136 Block 70b 1 "X" or blank 

 1208 Form 8885 Block 70c 1 "X" or blank 

 1210 Other Payments 70 12 N 

 1245 Form 8689 Literal 70 9 "FORMb8689" or blank 

 1246 Form 8689 Amount 70 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 27

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 --| 

 1249 Refundable Credit 71 12 N | 

 for Prior Year 

 Minimum Tax 

 

 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 or "PREPARER" 

 Designee Name 

 

 
 Publication 1346 August 31, 2007 Part II Page 28

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 AN or blank 

 Designee PIN 

 1315 Remittance 12 No Entry 

 1317 Filing A Community 1 "X" or blank 

 Property State 

 Return 

 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1323 Occupation 25 AN 

 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 

 

 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 Preparer SSN/ 9 N, PNNNNNNNN 

 Preparer TIN or SNNNNNNNN 

 

 
 Publication 1346 August 31, 2007 Part II Page 29

SECTION 2 TAX RETURN

 FORM 1040 PAGE 2 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 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip 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 August 31, 2007 Part II Page 30

SECTION 2 TAX RETURN

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1080" 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 "200712", 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 August 31, 2007 Part II Page 31

SECTION 2 TAX RETURN 

 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 (&). 

 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0064 Foreign City, State 35 AN, Allowable special 

 or Province, Postal characters are space, 

 Code slash, and hyphen 

 

 0066 Foreign Country 22 A, Allowable special 

 character is space 

 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 (Standard Postal State 

 Abbreviations) 

 0095 Zip Code 12 N (left-justified) 

 

 
 Publication 1346 August 31, 2007 Part II Page 32

SECTION 2 TAX RETURN

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0097 Address Ind 1 1 = APO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0098 Disaster Designation 22 AN or blank 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE" 

 "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) 

 

 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 

 0164 Exempt Spouse Name 6b 25 AN 

 
 Publication 1346 August 31, 2007 Part II Page 33

SECTION 2 TAX RETURN

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 AN (first name), blank 

 Name 1 or "STMbnn" 

 +0171 Dependent Last Name 6c(1) 15 AN (last name) or blank 

 - 1 

 +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) 11 Values: "CHILD", 

 "FOSTERCHILD", 

 "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 August 31, 2007 Part II Page 34

SECTION 2 TAX RETURN

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 35

SECTION 2 TAX RETURN

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0350 Number of Other 2 Value Range 00-99 

 Dependents Listed 

 

 0355 Total Exemptions 6d 2 Value Range 00-99 

 0357 Deferred 7 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0358 Deferred 7 12 N 

 Compensation Plan 

 Amount 

 

 0362 Prisoner Earned 7 3 "PRI" or blank 

 Income Literal 

 0364 Prisoner Earned 7 12 N 

 Income Amount 

 0366 Household Help 7 3 "HSH" or blank 

 Literal 

 0367 Household Help Amt 7 12 N 

 0368 Adoption Literal 7 4 "AB", "SNE", "PYAB" 

 or blank 

 0369 Adoption 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,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 

 
 Publication 1346 August 31, 2007 Part II Page 36

SECTION 2 TAX RETURN

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0385 Tax-Exempt Interest 8b 12 N 

 

 0394 Total Ordinary 9a 12 N 

 Dividends 

 0396 Qualified Dividends 9b 12 N 

 0450 Total Capital Gain/ 10 12 N 

 Loss 

 0475 IRA Distributions 11a 12 N 

 Received 

 0477 IRA Distribution 11a 8 "ROLLOVER" or blank 

 Literal 

 @0479 IRA Distribution 11a 6 "STMbnn" or blank 

 Explanation 

 0480 Taxable IRA Amount 11b 12 N 

 0485 Pensions Annuities 12a 12 N 

 Received 

 0487 Pensions and 12a 8 "ROLLOVER" or blank 

 Annuities Literal 

 0495 Taxable Pensions 12b 12 N 

 Amount 

 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 3 "D", "LSE" or blank 

 0557 Taxable Amount of 14b 12 N 

 Social Security 

 0600 Total Income 15 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 37

SECTION 2 TAX RETURN

 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 0623 Educator Expenses 16 12 N | 

 

 0626 IRA Deduction 17 12 N 

 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 August 31, 2007 Part II Page 38

SECTION 2 TAX RETURN

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0823" 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 "200712", 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 

 0787 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 39

SECTION 2 TAX RETURN

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0820 Taxable Income 27 12 N 

 

 0840 Education Credit 28 3 "ECR" or blank 

 Recapture Literal 

 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 

 (Form 8863) 

 --| 

 0955 Child Tax Credit 32 12 N | 

 0965 Retirement Savings 33 12 N | 

 Contribution Credit 

 1020 Total Credits 34 12 N 

 1030 Tax Less Credits 35 12 N 

 1105 Advanced EIC 36 12 N 

 Payments 

 1150 Total Tax 37 12 N 

 1155 Other 1099 (not 38 9 "FORMb1099" or blank | 

 1099-R) and AK Div 

 W/H Literal 

 

 1157 Other 1099 (not 38 12 N | 

 1099-R) and AK Div 

 W/H Amount 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 40

SECTION 2 TAX RETURN

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1160 Total Federal 38 12 N | 

 Income Tax Withheld 

 

 1161 Divorced Spouse SSN 9 N or blank 

 1162 Divorced Literal 3 "DIV" or blank 

 1170 ES Payments 39 12 N 

 @1173 Estimated Payment 6 "STMbnn" or blank 

 Name Change 

 1178 EIC Literal 40a 3 NO ENTRY 

 1180 Earned Income Credit 40a 12 N 

 1183 EIC Eligibility 40a 6 "NO" or blank 

 1185 Nontaxable Combat 40b 12 N 

 Pay Election 

 1192 Additional Child 41 12 N 

 Tax Credit (Form 

 8812) 

 

 --| 

 --| 

 1195 F4868 Literal 42 9 "FORMb4868" or blank | 

 

 1197 F4868 Amount 42 12 N | 

 1199 Excess SST Literal 42 10 "EXCESSbSST" or blank | 

 1200 Excess SS Tax 42 12 N | 

 1250 Total Payments 42 12 N | 

 1260 Overpaid 43 12 N | 

 1262 Direct Deposit Yes 1 "X" or blank 

 1263 Direct Deposit No 1 "X" or blank 

 1270 Refund 44a 12 N | 

 1271 Form 8888 Block 44a 1 "X" or blank | 

 

 
 Publication 1346 August 31, 2007 Part II Page 41

SECTION 2 TAX RETURN

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1272 Routing Transit 44b 9 N or blank | 

 Number 

 

 1274 Checking Account 44c 1 "X" or blank | 

 Indicator 

 1276 Savings Account 44c 1 "X" or blank | 

 Indicator 

 1278 Depositor Account 44d 17 AN (includes hyphens or | 

 Number blank) 

 1280 Applied to ES Tax 45 12 N | 

 1290 Amount Owed 46 12 N | 

 1295 ES Penalty Indicator 47 1 NO ENTRY | 

 1300 ES Penalty Amount 47 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 or "PREPARER" 

 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 

 1323 Occupation 25 AN 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 

 
 Publication 1346 August 31, 2007 Part II Page 42

SECTION 2 TAX RETURN

 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 Preparer SSN/ 9 N, PNNNNNNNN 

 Preparer TIN or SNNNNNNNN 

 1370 Preparer Firm Name 35 AN 

 1380 Preparer Firm EIN 9 N 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip 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 August 31, 2007 Part II Page 43

SECTION 2 TAX RETURN

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1030" 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 "200712", 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 August 31, 2007 Part II Page 44

SECTION 2 TAX RETURN

 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 (&). 

 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0064 Foreign City, State 35 AN, Allowable special 

 or Province, Postal characters are space, 

 Code slash, and hyphen 

 

 0066 Foreign Country 22 A, Allowable special 

 character is space 

 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 (Standard Postal State 

 Abbreviations) 

 0095 Zip Code 12 N (left-justified) 

 

 
 Publication 1346 August 31, 2007 Part II Page 45

SECTION 2 TAX RETURN

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0097 Address Ind 1 1 = APO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0098 Disaster Designation 22 AN or blank 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE" 

 "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 

 0357 Deferred 1 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0358 Deferred 1 12 N 

 Compensation Plan 

 Amount 

 

 0362 Prisoner Earned 1 3 "PRI" or blank 

 Income Literal 

 0364 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 August 31, 2007 Part II Page 46

SECTION 2 TAX RETURN

 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 

 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 Other 1099 (not 7 9 "FORMb1099" or blank | 

 1099-R) and AK Div 

 W/H Literal 

 

 1157 Other 1099 (not 7 12 N | 

 1099-R) and AK Div 

 W/H Amount 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 47

SECTION 2 TAX RETURN

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1160 Total Federal 7 12 N | 

 Income Tax Withheld 

 

 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 

 --| 

 --| 

 1195 F4868 Literal 9 9 "FORMb4868" or blank | 

 

 1197 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 48

SECTION 2 TAX RETURN

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 

 1307 Third Party 35 AN or "PREPARER" 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 AN 

 Designee PIN 

 1315 Remittance 12 No Entry 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1323 Occupation 25 AN 

 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 

 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 Preparer SSN/ 9 N, PNNNNNNNN 

 Preparer TIN or SNNNNNNNN 

 1370 Preparer Firm Name 35 AN 

 

 
 Publication 1346 August 31, 2007 Part II Page 49

SECTION 2 TAX RETURN

 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1380 Preparer Firm EIN 9 N 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip 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 August 31, 2007 Part II Page 50

SECTION 2 TAX RETURN

 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 "1130" 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 "200712", 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 51

SECTION 2 TAX RETURN

 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. 

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

 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) 

 

 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" 

 
 Publication 1346 August 31, 2007 Part II Page 52

SECTION 2 TAX RETURN

 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. 

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

 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 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 53

SECTION 2 TAX RETURN

 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. 

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

 +0177 Relationship - 1 2(c) 15 Values: "CHILD", 

 "FOSTERCHILD", 

 "GRANDCHILD", 

 "BROTHER", "SISTER", 

 "NEPHEW", "NIECE", 

 "SON", "DAUGHTER", 

 "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 

 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 

 
 Publication 1346 August 31, 2007 Part II Page 54

SECTION 2 TAX RETURN

 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. 

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

 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 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 55

SECTION 2 TAX RETURN

 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. 

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

 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 12 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 

 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 or "PREPARER" 

 Designee Name 

 

 
 Publication 1346 August 31, 2007 Part II Page 56

SECTION 2 TAX RETURN

 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. 

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

 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 

 

 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 Preparer SSN/ 9 N, PNNNNNNNN 

 Preparer TIN or SNNNNNNNN 

 1370 Preparer Firm Name 35 AN 

 1380 Preparer Firm EIN 9 N 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 
 Publication 1346 August 31, 2007 Part II Page 57

SECTION 2 TAX RETURN

 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. 

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

 1410 Firm Zip 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 August 31, 2007 Part II Page 58

SECTION 2 TAX RETURN

 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 "200712", 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 59

SECTION 2 TAX RETURN

 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. 

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

 1760 Total Cooperative A-5a 12 NO ENTRY 

 Distributions 

 

 1770 Taxable Cooperative A-5b 12 NO ENTRY 

 Distributions 

 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 

 
 Publication 1346 August 31, 2007 Part II Page 60

SECTION 2 TAX RETURN

 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. 

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

 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 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 61

SECTION 2 TAX RETURN

 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. 

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

 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 

 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 August 31, 2007 Part II Page 62

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 63

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 August 31, 2007 Part II Page 64

SECTION 3 SCHEDULES

 SCHEDULE A 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 

 0083 Income Taxes Box 5a 1 "X" or blank | 

 0085 General Sales Taxes 5b 1 "X" or blank | 

 0090 State & Local Taxes 5 12 N 

 --| 

 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 

 
 Publication 1346 August 31, 2007 Part II Page 65

SECTION 3 SCHEDULES

 SCHEDULE A Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0150 Total Taxes 9 12 N 

 

 @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 Qualified Mortgage 13 12 N | 

 Ins. 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 66

SECTION 3 SCHEDULES

 SCHEDULE A Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0410 Tot Unreimbursed 21 12 N | 

 Employee Business 

 Expense Amount 

 

 0415 Tax Preparation Fees 22 12 N | 

 *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 August 31, 2007 Part II Page 67

SECTION 3 SCHEDULES 

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1429" 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 68

SECTION 3 SCHEDULES

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Interest Payer 4 1 50 AN 

 

 0100 Interest Amount 4 1 12 N 

 0110 Interest Payer 5 1 50 AN 

 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 

 --| 

 --| 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 69

SECTION 3 SCHEDULES

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 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 

 
 Publication 1346 August 31, 2007 Part II Page 70

SECTION 3 SCHEDULES

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 August 31, 2007 Part II Page 71

SECTION 3 SCHEDULES

 SCHEDULE 1 Interest and Ordinary... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1377" for Fixed; | 

 "nnnn" for variable 

 format 

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

 0000 Record ID 6 "SCHbb1" 

 

 0001 Schedule Type 6 "1040Ab" 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 72

SECTION 3 SCHEDULES

 SCHEDULE 1 Interest and Ordinary... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Interest Payer 4 1 50 AN 

 

 0100 Interest Amount 4 1 12 N 

 0110 Interest Payer 5 1 50 AN 

 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" 

 Literal or blank 

 0260 Accrued Interest 1 12 N 

 Amount 

 --| 

 --| 

 0281 OID Adjustment 1 14 "OIDbADJUSTMENT" 

 Literal or blank 

 

 0282 OID Amount 1 12 N 

 0283 ABP Adjustment 1 14 "ABPbADJUSTMENT" 

 Literal or 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 73

SECTION 3 SCHEDULES

 SCHEDULE 1 Interest and Ordinary... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 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 

 
 Publication 1346 August 31, 2007 Part II Page 74

SECTION 3 SCHEDULES

 SCHEDULE 1 Interest and Ordinary... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0520 Nominee Amount 5 12 N 

 

 0525 Total Ordinary 6 12 N 

 Dividends 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 75

SECTION 3 SCHEDULES

 SCHEDULE C PAGE 1 Profit or Loss from Business 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0689" 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" 

 

 
 Publication 1346 August 31, 2007 Part II Page 76

SECTION 3 SCHEDULES

 SCHEDULE C PAGE 1 Profit or Loss from Business 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 0195 First Schedule C H 1 "X" or blank 

 Filed for this 

 Business 

 

 0198 Statutory Employee 1 1 "X" or blank 

 Earnings Ind 

 0200 Gross Receipts/Sales 1 12 N 

 0210 Returns/Allowances 2 12 N 

 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 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 77

SECTION 3 SCHEDULES

 SCHEDULE C PAGE 1 Profit or Loss from Business 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 27 12 N 

 0700 Total Expenses 28 12 N 

 0702 Tentative Profit/ 29 12 N 

 Loss 

 0703 Home Business 30 12 N 

 Expense 

 

 
 Publication 1346 August 31, 2007 Part II Page 78

SECTION 3 SCHEDULES

 SCHEDULE C PAGE 1 Profit or Loss from Business 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 August 31, 2007 Part II Page 79

SECTION 3 SCHEDULES

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 80

SECTION 3 SCHEDULES

 SCHEDULE C PAGE 2 Profit or Loss from Business 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0780 Other Costs 39 12 N 

 

 0790 Total Costs 40 12 N 

 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 

 +0860 Another Vehicle Yes 45 1 "X" or blank 

 +0870 Another Vehicle No 45 1 "X" or blank 

 +0880 Vehicle Available 46 1 "X" or blank 

 Yes 

 +0890 Vehicle Available 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 81

SECTION 3 SCHEDULES

 SCHEDULE C PAGE 2 Profit or Loss from Business 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0990 Other Expense 12 N 

 Amount 3 

 

 1000 Other Expense Type 4 25 AN 

 1010 Other Expense 12 N 

 Amount 4 

 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 August 31, 2007 Part II Page 82

SECTION 3 SCHEDULES

 SCHEDULE C-EZ Net Profit from Business... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0303" 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 

 0198 Statutory Employee 1 1 "X" or blank 

 Earnings Ind 

 0200 Gross Receipts/Sales 1 12 N 

 0700 Total Expenses 2 12 N 

 0710 Net profit 3 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 83

SECTION 3 SCHEDULES

 SCHEDULE C-EZ Net Profit from Business... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 +0860 Another Vehicle Yes 6 1 "X" or blank 

 +0870 Another Vehicle No 6 1 "X" or blank 

 +0880 Vehicle Available 7 1 "X" or blank 

 Yes 

 +0890 Vehicle Available 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 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 84

SECTION 3 SCHEDULES

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1564" 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 

 *0020 ST Property Desc 1 1(a)1 80 AN or "STCGL" or blank | 

 +0030 ST Date Acquired 1 1(b)1 8 YYYYMMDD, or "VARIOUS" 

 +0040 ST Date Sold 1 1(c)1 8 YYYYMMDD, or "BANKRUPT", 

 or "WORTHLSS" 

 +0050 ST Sales Price 1 1(d)1 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 +0060 ST Cost/Other Basis 1(e)1 12 N, or "EXPIRED" 

 1 

 +0075 ST Gain or Loss - 1 1(f)1 12 N 

 0090 ST Property Desc 2 1(a)2 80 AN | 

 0100 ST Date Acquired 2 1(b)2 8 'See 1st Occ.' 

 0110 ST Date Sold 2 1(c)2 8 YYYYMMDD, or "BANKRUPT", 

 or "WORTHLSS" 

 0120 ST Sales Price 2 1(d)2 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 0130 ST Cost/Other Basis 1(e)2 12 N, or "EXPIRED" 

 2 

 
 Publication 1346 August 31, 2007 Part II Page 85

SECTION 3 SCHEDULES

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0145 ST Gain or Loss - 2 1(f)2 12 N 

 

 0160 ST Property Desc 3 1(a)3 80 AN | 

 0170 ST Date Acquired 3 1(b)3 8 'See 1st Occ.' 

 0180 ST Date Sold 3 1(c)3 8 YYYYMMDD, or "BANKRUPT", 

 or "WORTHLSS" 

 0190 ST Sales Price 3 1(d)3 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 0200 ST Cost/Other Basis 1(e)3 12 N, or "EXPIRED" 

 3 

 0215 ST Gain or Loss - 3 1(f)3 12 N 

 0230 ST Property Desc 4 1(a)4 80 AN | 

 0240 ST Date Acquired 4 1(b)4 8 'See 1st Occ.' 

 0250 ST Date Sold 4 1(c)4 8 YYYYMMDD, or "BANKRUPT", 

 or "WORTHLSS" 

 0260 ST Sales Price 4 1(d)4 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 0270 ST Cost/Other Basis 1(e)4 12 N, or "EXPIRED" 

 4 

 0285 ST Gain or Loss - 4 1(f)4 12 N 

 0300 ST Property Desc 5 1(a)5 80 AN | 

 0310 ST Date Acquired 5 1(b)5 8 'See 1st Occ.' 

 0320 ST Date Sold 5 1(c)5 8 YYYYMMDD, or "BANKRUPT", 

 or "WORTHLSS" 

 0330 ST Sales Price 5 1(d)5 12 N, "EXPIRED" or 

 "WORTHLSS" 

 0340 ST Cost/Other Basis 1(e)5 12 N, or "EXPIRED" 

 5 

 0350 ST Gain or Loss 5 1(f)5 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 86

SECTION 3 SCHEDULES

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0639 D-1 Total Short 2(d) 12 NO ENTRY 

 Term Sales 

 

 0649 D-1 Total Short 2(f) 12 NO ENTRY 

 Term Gain/Loss 

 0710 Total ST Sales Price 3(d) 12 N 

 0715 ST Gain or Loss 4(f) 12 N 

 from F6252/4684/ 

 8824/6781 

 

 0725 Net ST Gain/Loss 5(f) 12 N 

 (Part/S-Corp) 

 0860 Short Loss Carryover 6(f) 12 N 

 0877 Net ST Gain/Loss 7(f) 12 N 

 *0880 LT Property Desc 1 8(a)1 80 AN or "LTCGL" or blank | 

 +0890 LT Date Acquired 1 8(b)1 8 YYYYMMDD, or "INHERIT", 

 or "VARIOUS" 

 +0900 LT Date Sold 1 8(c)1 8 YYYYMMDD or "WORTHLSS" 

 +0910 LT Sales Price 1 8(d)1 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 +0920 LT Cost/Other Basis 8(e)1 12 N, or "EXPIRED" 

 1 

 +0935 LT Gain or Loss - 1 8(f)1 12 N 

 0950 LT Property Desc 2 8(a)2 80 AN | 

 0960 LT Date Acquired 2 8(b)2 8 'See 1st Occ.' 

 0970 LT Date Sold 2 8(c)2 8 YYYYMMDD or "WORTHLSS" 

 0980 LT Sales Price 2 8(d)2 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 0990 LT Cost/Other Basis 8(e)2 12 N, or "EXPIRED" 

 2 

 1005 LT Gain or Loss - 2 8(f)2 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 87

SECTION 3 SCHEDULES

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1020 LT Property Desc 3 8(a)3 80 AN | 

 

 1030 LT Date Acquired 3 8(b)3 8 'See 1st Occ.' 

 1040 LT Date Sold 3 8(c)3 8 YYYYMMDD or "WORTHLSS" 

 1050 LT Sales Price 3 8(d)3 12 N, or "EXPIRED" or 

 "WORTHLSS" 

 1060 LT Cost/Other Basis 8(e)3 12 N, or "EXPIRED" 

 3 

 1075 LT Gain or Loss - 3 8(f)3 12 N 

 1090 LT Property Desc 4 8(a)4 80 AN | 

 1100 LT Date Acquired 4 8(b)4 8 'See 1st Occ.' 

 1110 LT Date Sold 4 8(c)4 8 YYYYMMDD or "WORTHLSS" 

 1120 LT Sales Price 4 8(d)4 12 N, or "EXPIRED", or 

 "WORTHLSS" 

 1130 LT Cost/Other Basis 8(e)4 12 N, or "EXPIRED" 

 4 

 1145 LT Gain or Loss - 4 8(f)4 12 N 

 1300 LT Property Desc 5 8(a)5 80 AN | 

 1320 LT Date Acquired 5 8(b)5 8 'See 1st Occ.' 

 1340 LT Date Sold 5 8(c)5 8 YYYYMMDD or "WORTHLSS" 

 1360 LT Sales Price 5 8(d)5 12 N, "EXPIRED", or 

 "WORTHLSS" 

 1380 LT Cost/Other Basis 8(e)5 12 N, or "EXPIRED" 

 5 

 1400 LT Gain or Loss 5 8(f)5 12 N 

 1701 D-1 Total Long Term 9(d) 12 NO ENTRY 

 Sales 

 1703 D-1 Long Term Gain/ 9(f) 12 NO ENTRY 

 loss 

 

 
 Publication 1346 August 31, 2007 Part II Page 88

SECTION 3 SCHEDULES

 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1715 Total LT Sales Price 10(d) 12 N 

 

 1720 LT Gain or Loss 11(f) 12 N 

 from Other Forms 

 1731 Net LT Gain or Loss 12(f) 12 N 

 (Part/S-Corp) 

 1760 F8814 Literal 13 9 "FORMb8814" or blank 

 1770 F8814 Amount 13 12 N 

 1775 Capital Gain 13(f) 12 N 

 Distribution 

 1820 Long Term Loss 14(f) 12 N 

 Carryover 

 1835 Combined Net LT 15(f) 12 N 

 Gain/Loss 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 89

SECTION 3 SCHEDULES

 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 August 31, 2007 Part II Page 90

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1368" 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 

 0010 Property Kind A-1 20 AN 

 0020 Property Address A-1 37 AN 

 0025 Property Kind B-1 20 AN 

 0030 Property Address B-1 37 AN 

 0035 Property Kind C-1 20 AN 

 0040 Property Address C-1 37 AN 

 0045 Personal Use - Yes A-2 1 "X" or blank 

 0050 Personal Use - No A-2 1 "X" or blank 

 0055 Personal Use - Yes B-2 1 "X" or blank 

 0060 Personal Use - No B-2 1 "X" or blank 

 0065 Personal Use - Yes C-2 1 "X" or blank 

 0070 Personal Use - No C-2 1 "X" or blank 

 0100 Rents Received A A-3 12 N 

 0110 Rents Received B B-3 12 N 

 
 Publication 1346 August 31, 2007 Part II Page 91

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0120 Rents Received C C-3 12 N 

 

 0125 Total Rents Received D-3 12 N 

 0130 Royalties Received A A-4 12 N 

 0140 Royalties Received B B-4 12 N 

 0150 Royalties Received C C-4 12 N 

 0155 Total Royalties D-4 12 N 

 Rec'd 

 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 

 
 Publication 1346 August 31, 2007 Part II Page 92

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0342 Management Fees 11a 12 N 

 

 0343 Management Fees 11b 12 N 

 0344 Management Fees 11c 12 N 

 @0345 Form 1098 12 6 "STMbnn" or blank 

 Explanation 

 0350 Mortgage Interest A A-12 12 N 

 0360 Mortgage Interest B B-12 12 N 

 0370 Mortgage Interest C C-12 12 N 

 0380 Total Mort Interest D-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 

 

 
 Publication 1346 August 31, 2007 Part II Page 93

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0530 Utilities C C-17 12 N 

 

 *0570 Other-Description 1 A-18-1 25 AN or "STMbnn" 

 +0580 Other Amount A A-18-1 12 N 

 +0590 Other Amount B B-18-1 12 N 

 +0600 Other Amount C C-18-1 12 N 

 0610 Other-Description 2 A-18-2 25 AN 

 0620 Other Amount A A-18-2 12 N 

 0630 Other Amount B B-18-2 12 N 

 0640 Other Amount C C-18-2 12 N 

 0650 Other-Description 3 A-18-3 25 AN 

 0660 Other Amount A A-18-3 12 N 

 0670 Other Amount B B-18-3 12 N 

 0680 Other Amount C C-18-3 12 N 

 0690 Other-Description 4 A-18-4 25 AN 

 0700 Other Amount A A-18-4 12 N 

 0710 Other Amount B B-18-4 12 N 

 0720 Other Amount C C-18-4 12 N 

 0730 Other-Description 5 A-18-5 25 AN 

 0740 Other Amount A A-18-5 12 N 

 0750 Other Amount B B-18-5 12 N 

 0760 Other Amount C C-18-5 12 N 

 0970 Tot Rental & A-19 12 N 

 Royalty Expenses A 

 0980 Tot Rental & B-19 12 N 

 Royalty Expenses B 

 

 
 Publication 1346 August 31, 2007 Part II Page 94

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0990 Tot Rental & C-19 12 N 

 Royalty Expenses C 

 

 1000 Rental & Royalty D-19 12 N 

 Deduction 

 1010 Deprec Expense A A-20 12 N 

 1020 Deprec Expense B B-20 12 N 

 1030 Deprec Expense C C-20 12 N 

 1040 Total Depreciation D-20 12 N 

 1050 Total Expenses A A-21 12 N 

 1060 Total Expenses B B-21 12 N 

 1070 Total Expenses C C-21 12 N 

 1080 Net Rental Income A-22 12 N 

 (Loss) A 

 1090 Net Rental Income B-22 12 N 

 (Loss) B 

 1100 Net Rental Income C-22 12 N 

 (Loss) C 

 1103 Deductible Rental A-23 12 N 

 Loss A 

 1105 Deductible Rental B-23 12 N 

 Loss B 

 1107 Deductible Rental C-23 12 N 

 Loss C 

 1110 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 95

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1150 Total Income or Loss 26 12 N 

 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 96

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1100" 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 97

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +1194 Part/S-Corp 28A(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 

 +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 

 

 
 Publication 1346 August 31, 2007 Part II Page 98

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 99

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 Net 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 

 
 Publication 1346 August 31, 2007 Part II Page 100

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1857 Nonpassive Sch K-1 33B(e) 12 N 

 Loss 

 

 1865 Nonpassive Sch K-1 33B(f) 12 N 

 Inc 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 101

SECTION 3 SCHEDULES

 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 102

SECTION 3 SCHEDULES

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0161" 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 103

SECTION 3 SCHEDULES

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0045 Disabled "No" Box - 4(b) 1 "X" or blank 

 1 

 

 0060 Relationship - 1 5 11 AN, "CHILD", "SON", 

 "DAUGHTER", 

 "GRANDCHILD", 

 "FOSTERCHILD", "SISTER", 

 "BROTHER", "NIECE", 

 "NEPHEW" 

 

 0070 Number of Months - 1 6 2 N, Range 00-12 

 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 

 0130 Relationship - 2 5 11 AN, "CHILD", "SON", 

 "DAUGHTER", 

 "GRANDCHILD", 

 "FOSTERCHILD", "SISTER", 

 "BROTHER", "NIECE", 

 "NEPHEW" 

 

 
 Publication 1346 August 31, 2007 Part II Page 104

SECTION 3 SCHEDULES

 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0140 Number of Months - 2 6 2 N, Range 00-12 

 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 105

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 1 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0879" 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 Product A 35 AN 

 0040 Agricultural B 6 N or blank 

 Activity Code 

 0050 Accounting Method C-1 1 "X" or blank 

 Cash Indicator 

 0060 Accounting Method C-2 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 

 

 0140 Sales Amount of 1 12 N 

 Livestock Purchased 

 
 Publication 1346 August 31, 2007 Part II Page 106

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 1 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0150 Cost or Other Basis 2 12 N 

 

 0160 Purchased Profit 3 12 N 

 0170 Sales Amount for 4 12 N 

 Products Raised 

 0180 Total Cooperative 5a 12 N 

 Distributions 

 0195 Taxable Amount 5b 12 N 

 0205 Agricultural 6a 12 N 

 Program Payments 

 0210 Taxable Amount 6b 12 N 

 @0215 Commodity Credit 6 "STMbnn" or blank 

 Loans Explan 

 0230 Commodity Credit 7a 12 N 

 Loans Amount 

 0235 Commodity Credit 7b 12 N 

 Loans Forfeited 

 0240 Taxable Amount 7c 12 N 

 0245 Crop Insurance 8a 12 N 

 Proceeds Amount 

 0250 Taxable Amount 8b 12 N 

 @0251 Election to Defer 6 "STMbnn" or blank 

 Explan 

 0252 Election to Defer 8c 1 "X" or blank 

 Indicator 

 0255 Deferred Amount 8d 12 N 

 0260 Custom Hire 9 12 N 

 0270 Income Amount From 10 12 N 

 Tax Credits/Refunds 

 0280 Gross Income Amount 11 12 N 

 

 
 Publication 1346 August 31, 2007 Part II Page 107

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 1 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0295 Car and Truck 12 12 N 

 Expense 

 

 0300 Chemicals Expense 13 12 N 

 0310 Conservation Expense 14 12 N 

 0315 Custom Hire Expense 15 12 N 

 0320 Sect 179 Expense 16 12 N 

 0330 Employee Benefit 17 12 N 

 Programs Expense 

 0340 Feed Purchased 18 12 N 

 Expense 

 0350 Fertilizer & Lime 19 12 N 

 Expense 

 0360 Freight & Trucking 20 12 N 

 Expense 

 0370 Gas, Fuel, Oil 21 12 N 

 Expense 

 0380 Insurance Expense 22 12 N 

 @0385 Form 1098 23a 6 "STMbnn" or blank 

 Explanation 

 0390 Mortgage Int Expense 23a 12 N 

 @0395 Form 1098 Name/ 23b 6 "STMbnn" or blank 

 Address 

 0400 Other Interest 23b 12 N 

 Expense 

 0410 Labor Hired Expense 24 12 N 

 0450 Pension/Profit 25 12 N 

 Sharing Expense 

 0460 Machinery/Equipment 26a 12 N 

 Rent or Lease 

 

 
 Publication 1346 August 31, 2007 Part II Page 108

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 1 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0465 Other/Land/Animals 26b 12 N 

 Rent or Lease 

 

 0470 Repairs/Maintenance 27 12 N 

 Expense 

 0480 Seeds/Plants 28 12 N 

 Purchased Expense 

 0490 Storage Warehousing 29 12 N 

 Expense 

 0510 Supplies Purchased 30 12 N 

 Expense 

 0520 Taxes Expense 31 12 N 

 0530 Utilities 32 12 N 

 0540 Veterinary Fees/ 33 12 N 

 Medicine Expense 

 *0550 Other Expenses 34a 20 AN or "STMbnn" 

 Explanation 1 

 +0560 Other Expenses 34a 12 N 

 Amount 1 

 0570 Other Expenses 34b 20 AN 

 Explanation 2 

 0580 Other Expenses 34b 12 N 

 Amount 2 

 0590 Other Expenses 34c 20 AN 

 Explanation 3 

 0600 Other Expenses 34c 12 N 

 Amount 3 

 0610 Other Expenses 34d 20 AN 

 Explanation 4 

 0620 Other Expenses 34d 12 N 

 Amount 4 

 0630 Other Expenses 34e 20 AN 

 Explanation 5 

 
 Publication 1346 August 31, 2007 Part II Page 109

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 1 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0640 Other Expenses 34e 12 N 

 Amount 5 

 

 0642 Other Expenses 34f 20 AN 

 Explanation 6 

 0644 Other Expenses 34f 12 N 

 Amount 6 

 0650 Total Expenses 35 12 N 

 0675 PAL Indicator 36 3 "PAL" or blank 

 0680 Net Farm Profit or 36 12 N 

 Loss 

 0690 All is At Risk 37a 1 "X" or blank 

 Indicator 

 0700 Some is Not At Risk 37b 1 "X" or blank 

 Indicator 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 110

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 2 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0265" 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 38 12 N 

 Livestock 

 0730 Cooperative 39a 12 N 

 Distributions 

 0735 Taxable Amount 39b 12 N 

 0760 Agricultural 40a 12 N 

 Program Payments 

 0770 Taxable Amount 40b 12 N 

 @0775 Commodity Credit 6 "STMbnn" or blank 

 Loans Explain 

 0780 Commodity Credit 41a 12 N 

 Loans Amount 

 0790 Commodity Credit 41b 12 N 

 Loans Forfeited 

 0800 Taxable Amount 41c 12 N 

 0810 Crop Insurance 42 12 N 

 Proceeds 

 

 
 Publication 1346 August 31, 2007 Part II Page 111

SECTION 3 SCHEDULES

 SCHEDULE F PAGE 2 Profit or Loss from Farming 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0820 Custom Hire Income 43 12 N 

 

 0830 Other Income 44 12 N 

 Credits/Refunds 

 0840 Total Income Amount 45 12 N 

 0850 Inventory At 46 12 N 

 Beginning Year 

 0860 Cost of Products 47 12 N 

 Purchased 

 0870 Beginning Inventory 48 12 N 

 Plus Products 

 0880 Purchased Inventory 49 12 N 

 At End of Year 

 0890 Cost of Farm 50 12 N 

 Products Sold 

 0900 Gross Farm Income 51 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 112

SECTION 3 SCHEDULES

 SCHEDULE H PAGE 1 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0216" 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 Wage Over A 1 "X" or blank 

 $1500 Paid Yearly - 

 Yes 

 

 0045 Cash Wage Over A 1 "X" or blank 

 $1500 Paid Yearly - 

 No 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 113

SECTION 3 SCHEDULES

 SCHEDULE H PAGE 1 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0050 Federal Income Tax B 1 "X" or blank 

 Withheld - Yes 

 

 0055 Federal Income Tax B 1 "X" or blank 

 Withheld - No 

 0060 Cash Wage Over C 1 "X" or blank 

 $1000 Paid Qtrly - 

 No 

 

 0065 Cash Wage Over C 1 "X" or blank 

 $1000 Paid 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 

 0130 Advance EIC Payment 7 12 N 

 0140 Total Taxes Less 8 12 N 

 Advance EIC Payments 

 0150 Cash Wages Over 9 1 "X" or blank 

 $1000 Paid Qtrly - 

 No 

 

 0155 Cash Wages Over 9 1 "X" or blank 

 $1000 Paid Qtrly - 

 Yes 

 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 114

SECTION 3 SCHEDULES

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0423" 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 10 1 "X" or blank 

 to Only One State 

 Yes 

 

 0175 Unemplymnt Cntrbtns 10 1 NO ENTRY 

 to Only One State No 

 0180 Total Unemplymnt 11 1 "X" or blank 

 Cntrbtns Pd By 

 April Deadline Yes 

 

 0185 Total Unemplymnt 11 1 NO ENTRY 

 Cntrbtns Pd By 

 April Deadline No 

 

 0190 Taxable Wages for 12 1 "X" or blank 

 FUTA Also Taxable 

 for State Yes 

 

 0195 Taxable Wages for 12 1 NO ENTRY 

 FUTA Also Taxable 

 for State No 

 

 0200 Name of State Where 13 2 Standard Postal State 

 Unemplymnt Cntrbtns Abbreviations 

 Paid 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 115

SECTION 3 SCHEDULES

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0210 State Reporting Num 14 15 AN 

 on State Unemplymnt 

 Tax Retrn 

 

 0220 Cntrbtns Paid to 15 12 N or "0%bRATE" 

 State Unemplymnt 

 Fund 

 

 0230 Total Taxable Wages 16 12 N 

 for FUTA (Section A) 

 0240 FUTA Tax 17 12 N 

 0250 State Name 1 18(a) 2 NO ENTRY 

 0260 State Reporting Num 18(b) 15 NO ENTRY 

 on State Unemplymnt 

 Tx Ret 1 

 

 0270 Taxable Payroll for 18(c) 12 NO ENTRY 

 Unemplymnt Cntrbtns 

 1 

 

 0280 Beginning Date of 18(d) 8 NO ENTRY 

 State Experience 

 Rate Period 1 

 

 0285 Ending Date of 18(d) 8 NO ENTRY 

 State Experience 

 Rate Period 1 

 

 0290 State Experience 18(e) 6 NO ENTRY 

 Rate 1 

 0300 Unemployment Tax 18(f) 12 NO ENTRY 

 Credit at .054 - 1 

 0310 Unemplymnt Tax 18(g) 12 NO ENTRY 

 Credit at Maximum 

 Pct - 1 

 

 0320 Additional Tax 18(h) 12 NO ENTRY 

 Credit 1 

 0330 Contributions Paid 18(i) 12 NO ENTRY 

 to State 

 Unemployment Fund 1 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 116

SECTION 3 SCHEDULES

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0340 State Name 2 18(a) 2 NO ENTRY 

 

 0350 State Reporting Num 18(b) 15 NO ENTRY 

 on State Unemplymnt 

 Tx Ret 2 

 

 0360 Taxable Payroll For 18(c) 12 NO ENTRY 

 Unemplymnt Cntrbtns 

 2 

 

 0370 Beginning Date of 18(d) 8 NO ENTRY 

 State Experience 

 Rate Period 2 

 

 0375 Ending Date of 18(d) 8 NO ENTRY 

 State Experience 

 Rate Period 2 

 

 0380 State Experience 18(e) 6 NO ENTRY 

 Rate 2 

 0390 Unemployment Tax 18(f) 12 NO ENTRY 

 Credit at .054 - 2 

 0400 Unemplymnt Tax 18(g) 12 NO ENTRY 

 Credit at Maximum 

 Pct - 2 

 

 0410 Additional Tax 18(h) 12 NO ENTRY 

 Credit 2 

 0420 Contributions to 18(i) 12 NO ENTRY 

 State Unemployment 

 Fund 2 

 

 0440 Total Additional 19(h) 12 NO ENTRY 

 Tax Credit 

 0450 Total Contributions 19(i) 12 NO ENTRY 

 to State 

 Unemployment Funds 

 

 0460 Tentative Total Tax 20 12 NO ENTRY 

 Credit 

 0470 Total Taxable Wages 21 12 NO ENTRY 

 for FUTA (Section B) 

 

 
 Publication 1346 August 31, 2007 Part II Page 117

SECTION 3 SCHEDULES

 SCHEDULE H PAGE 2 Household Employment Taxes 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0480 Gross FUTA Tax 22 12 NO ENTRY 

 Amount 

 

 0490 Maximum Tax Credit 23 12 NO ENTRY 

 Amount 

 0500 Total Tax Credit 24 12 NO ENTRY 

 Allowed 

 0503 NY Worksheet 24 1 NO ENTRY 

 Indicator 

 0510 FUTA Tax (Subtract 25 12 NO ENTRY 

 line 24 from line 

 22) 

 

 0520 Total Taxes from 26 12 N 

 Line 8 

 0530 Total Combined 27 12 N 

 Taxes Plus Futa 

 Taxes 

 

 0540 Required to File 28 1 "X" or blank 

 Form 1040 - Yes 

 0550 Required to File 28 1 NO ENTRY 

 Form 1040 - No 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 118

SECTION 3 SCHEDULES

 SCHEDULE J Income Averaging for Farmers and Fishermen 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0307" 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 2 12 N 

 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 

 0120 Tax on Line 11 12 12 N 

 
 Publication 1346 August 31, 2007 Part II Page 119

SECTION 3 SCHEDULES

 SCHEDULE J Income Averaging for Farmers and Fishermen 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0180 Taxable Income from 18 12 N 

 Prior Years 

 0190 Taxable Income from 19 12 N 

 Prior Years 

 0200 Taxable Income from 20 12 N 

 Prior Year 

 0210 Add Lines 18 21 12 N 

 through 20 

 0220 Tax - Sch J 22 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 120

SECTION 3 SCHEDULES

 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 Retire/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 August 31, 2007 Part II Page 121

SECTION 3 SCHEDULES

 SCHEDULE R PAGE 2 Credit for the Elderly or the... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0247" 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 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 

 
 Publication 1346 August 31, 2007 Part II Page 122

SECTION 3 SCHEDULES

 SCHEDULE R PAGE 2 Credit for the Elderly or the... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0260 Tax Less Child & 21 12 N | 

 Dependent Care 

 Expenses Credit 

 

 0270 Form 6251 Amount 22 12 N | 

 --| 

 0280 Total Tax Less 23 12 N 

 Credits 

 

 0290 Credit for Elderly 24 12 N 

 or Disabled 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 123

SECTION 3 SCHEDULES

 SCHEDULE 3 PAGE 1 Credit for the Elderly or... 

 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 "SCHbb3" 

 

 0001 Schedule Type 6 "1040Ab" 

 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 Retire/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 August 31, 2007 Part II Page 124

SECTION 3 SCHEDULES

 SCHEDULE 3 PAGE 2 Credit for the Elderly or... 

 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 "SCHbb3" 

 

 0131 Schedule Type 6 "1040Ab" 

 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 

 Disability 

 

 0163 Nontaxable SSB/RRB 13a 12 N 

 0167 Nontaxable Other 13b 12 N 

 0170 Pensions & Annuities 13c 12 N 

 0180 Form 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 125

SECTION 3 SCHEDULES

 SCHEDULE 3 PAGE 2 Credit for the Elderly or... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0250 Percentage of Net 20 12 N 

 Credit 

 

 0260 Tax Less Child & 21 12 N | 

 Dependent Care 

 Expenses Credit 

 

 0290 Credit for Elderly 22 12 N 

 or Disabled 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 126

SECTION 3 SCHEDULES

 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0365" 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 1 "X" or blank 

 0030 Net Farm Profit/Loss 1 12 N 

 0040 Net Non-Farm Profit/ 2 12 N 

 Loss 

 0050 Exempt-Notary 3 13 Value "EXEMPT-NOTARY" 

 Literal or blank 

 0060 Exempt-Notary Amt 3 12 N 

 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 

 

 
 Publication 1346 August 31, 2007 Part II Page 127

SECTION 3 SCHEDULES

 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0159 SE Base Amount 11 12 N 

 0160 Self-Employment Tax 12 12 N 

 0165 Deduction for 1/2 13 12 N 

 of Self-Employment 

 Tax 

 

 0170 Farm Optional Meth 15 12 N 

 Amt 

 0180 Non-Farm Opt Meth 16 12 N 

 Amt 

 0190 Non-Farm Opt Base 17 12 N 

 Amount 

 Record Terminus Character 1 Value "#" 
 Publication 1346 August 31, 2007 Part II Page 128

SECTION 3 SCHEDULES 

 

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 1 

 0040 Net Non-Farm Profit/Loss 2 

0050 Exempt-Notary Literal 3 

0060 Exempt-Notary Amt 3 

0070 Total Net Earnings/Loss 3 

0075 Min. Profit for SE Tax 4 

0160 Self-Employment Tax 5 

0165 Deduction for 1/2 of 6 

 Self-Employment Tax 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 129

 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) 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 130

 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 131

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0090 Date Acquired 3b 8 YYYYMMDD 

 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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 132

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 133

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 134

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 +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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 135

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 *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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 136

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 0830 Improvements Units 9f 12 N 

 Number-D 

 0840 Improvements Cost 9f 12 N 

 or Other Basis/Unit- 

 D 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 137

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0980 Mineral Rights Cost 9g 12 N 

 or Other Basis/Unit 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 138

 FORM T PAGE 1 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 139

 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0534" 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 

 Account Title-Dep 

 *1040 Other Unit of 70 AN, "STMbnn" or blank 

 Measure Details 

 *1045 Block Name and 6 "STMbnn" or blank 

 Account Title-Stmt 

 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) 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 140

 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1100 Premerchantable 4b(a) 12 N 

 Acct Transfer 

 (Quantity) 

 

 1110 Premerchantable 4b(b) 12 N 

 Acct Transfer (Cost/ 

 Other Basis) 

 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 141

 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 142

 FORM T PAGE 2 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 

 1400 Revocation 18b 8 YYYYMMDD 

 Effective Date 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 143

 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 YYYYMMDD 

 1510 Cash Amount Rcvd 4a 12 N 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 144

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1520 Interest-Bearing 4b 12 N 

 Notes Amount Rcvd 

 

 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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 145

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1640 Improved Land Cost/ 7c 12 N 

 Other Basis Per 

 Unit-S 

 

 1650 Improved Land Total 7c 12 N 

 Cost/Other Basis-S 

 *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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 146

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 147

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 148

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 149

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 150

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 +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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 151

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 152

 FORM T PAGE 3 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 153

 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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 154

 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2790 Treated Acres 1 12 N 

 Number-C 

 

 2800 Total Expenditures-C 1 12 N 

 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 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 155

 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2980 Total Activities 2 12 N 

 Expenditures 

 

 2990 Reforestation 3 12 N 

 Expenses Treated 

 Acres Number 

 

 3000 Reforestation Total 3 12 N 

 Expenditures 

 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 

 

 
 SECTION 4 – FORMS

 Publication 1346 August 31, 2007 Part II Page 156

 FORM T PAGE 4 Form T (Timber) Forest Activities 

 Schedule 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 August 31, 2007 Part II Page 157

INTENTIONAL BLANK PAGE
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 158

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0959" 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 

 --| 

 0025 Void Indicator 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 159

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0050 Employer Name c 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

 0055 Employer Name Line 2 c 35 AN, "in care of" 

 Addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 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 AN, 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 | 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 160

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0113 Employee State f 2 A (Standard Postal State 

 Abbreviations) or period 

 (.) 

 

 0115 Employee Zip Code f 12 N (Left-justified) 

 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 

 0200 Advance EIC Payment 9 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, 

 "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 or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 161

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 or blank 

 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 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 

 +0272 Other Deducts/ 14 12 N 

 Benefits Amt 1 

 0280 Other Deducts/ 14 8 AN or blank 

 Benefits Type 2 

 0282 Other Deducts/ 14 12 N 

 Benefits Amt 2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 162

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0290 Other Deducts/ 14 8 AN or blank 

 Benefits Type 3 

 

 0292 Other Deducts/ 14 12 N 

 Benefits Amt 3 

 0300 Other Deducts/ 14 8 AN or blank 

 Benefits Type 4 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 163

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 164

 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 (%) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 165

 FORM W-2G Certain Gambling Winnings 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0022 Payer's Address 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent(%) 

 and literal "NONE" 

 

 0023 Payer's City 22 AN, Allowable special 

 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" 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 166

 FORM W-2G Certain Gambling Winnings 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 167

 FORM W-2GU Guam Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0621" for Fixed; 

 "nnnn" for variable 

 format 

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

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "W-2GUb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N (0000001 - 0000010) 

 Number 

 0010 Corrected W-2GU 1 "X" or blank 

 --| 

 0025 Void Indicator 1 "X" or blank | 

 --| 

 0035 Employee 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 168

 FORM W-2GU Guam Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0050 Employer Name c 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen(-), slash (/), 

 comma (,), plus (+) and 

 blank ( ) 

 

 0055 Employer Name Line 2 c 35 AN, "in care of" 

 Addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 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 AN, Allowable special 

 character is space 

 0073 Employer State c 2 A (Standard Postal State 

 Abbreviation) or period 

 (.) 

 

 0075 Employer Zip Code c 12 N (Left-justified) 

 --| 

 0085 Control Number d 14 AN or blank | 

 0090 Employee Name and e 35 AN, Allowable special 

 Suffix character is hyphen(-), 

 or blank 

 

 0100 Employee Address f 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%), 

 or blank 

 

 0105 Employee Address f 35 AN 

 Continuation 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 169

 FORM W-2GU Guam Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 0120 Wages 1 12 N 

 0130 Guam 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 Reserved 8 3 NO ENTRY 

 0200 Advanced EIC Payment 9 12 N 

 0210 Reserved 10 3 NO ENTRY 

 0220 Nonqualified Plans 11 12 N 

 *0242 Employer's Use Code 12a 6 A-H, J, M, N, P-T, V, 

 1 W, Y, Z, AA, BB, 

 "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, M, N, P-T, V, W, 

 2 Y, Z , AA, BB or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 170

 FORM W-2GU Guam Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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, M, N, P-T, V, W, 

 3 Y, Z, AA, BB or blank 

 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, M, N, P-T, V, W, 

 4 Y, Z, AA, BB 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 

 +0272 Other Deducts/ 14 12 N 

 Benefits Amt 1 

 0280 Other Deducts/ 14 8 AN or blank 

 Benefits Type 2 

 0282 Other Deducts/ 14 12 N 

 Benefits Amt 2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 171

 FORM W-2GU Guam Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0290 Other Deducts/ 14 8 AN or blank 

 Benefits Type 3 

 

 0292 Other Deducts/ 14 12 N 

 Benefits Amt 3 

 0300 W-2GU Indicator 1 "N" = non-standard (for 

 altered, typed or 

 handwritten forms) 

 "S" = standard W-2GU 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 172

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 173

 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0060 Employee State 2 A (Standard Postal 

 State Abbreviation) 

 or period (.) 

 

 0070 Employee Zip Code 12 N (left-justified) 

 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 

 0190 Employee SSN 9 N (W-2/PR SSN) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 174

 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0200 Employer EIN 9 N 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 175

 499R-2/W-2PR RECORD Record of Puerto Rico Withholding 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0350 Salaries under Act 12 N 

 No.324 of 2004 

 

 0360 Social Security 12 N 

 Wages 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 176

 FEC RECORD Foreign Employer Compensation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0545" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FECbbb" 

 

 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 - 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 177

 FEC RECORD Foreign Employer Compensation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 178

 FEC RECORD Foreign Employer Compensation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 0170 Foreign Employer's 22 AN, 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 

 Record Terminus Character 1 Value "#" 
 

 Publication 1346 August 31, 2007 Part II Page 179

 INTENTIONAL BLANK PAGE 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 180

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 181

 FORM 970 PAGE 1 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 LIFO Used for Goods 4a 1 "X" or blank 

 "No" Box 

 

 @0115 If Yes, explanation 4b 6 "STMbnn" or blank 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 182

 FORM 970 PAGE 1 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 183

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 184

 FORM 970 PAGE 2 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 185

 FORM 970 PAGE 2 Application to Use LIFO Inventory 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0505 Consent to Change 23 1 "X" or blank 

 Method "No" Box 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 186

 FORM 982 Reduction of Tax Attributes Due to 

 Discharge ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0257" 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 0000001-0000002 

 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 

 

 0055 Certain 1e 1 "X" or blank 

 Indebtedness by 

 Hurricane Katrina 

 

 0060 Total Amount Of 2 12 N 

 Discharged 

 Indebtedness 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 187

 FORM 982 Reduction of Tax Attributes Due to 

 Discharge ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 Treat All Property 3 1 "X" or blank 

 As Depreciable - 

 Yes Box 

 

 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 10 12 N 

 Inc:To Reduce Basis 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 188

 FORM 982 Reduction of Tax Attributes Due to 

 Discharge ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0190 Passive Activity 12 12 N 

 Loss And Credit 

 Carryovers 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 189

 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0646" 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 (%) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 190

 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) 

 0098 1st Year of Desig 4 N (YYYY) 

 Roth Contribution 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 191

 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0100 Account Number 30 AN or blank 

 

 0110 Gross Distribution 1 12 N 

 0120 Taxable Amount 2a 12 N 

 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 

 0240 State Income Tax W/ 10(1) 12 N 

 Held - 1 

 0246 State Name - 1 11(1) 2 A (Standard Postal State 

 Abbreviations) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 192

 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0250 Payer State I.D. 11(1) 16 AN 

 No. - 1 

 

 0255 State Distribution - 12(1) 12 N 

 1 

 0260 Local Income Tax W/ 13(1) 12 N 

 Held - 1 

 0270 Name of Locality - 1 14(1) 9 AN 

 0275 Local Distribution - 15(1) 12 N 

 1 

 0280 State Income Tax W/ 10(2) 12 N 

 Held - 2 

 0286 State Name - 2 11(2) 2 A (Standard Postal State 

 Abbreviations) 

 0290 Payer Sate I.D. No. 11(2) 16 AN 

 - 2 

 0300 State Distribution - 12(2) 12 N 

 2 

 0310 Local Income Tax W/ 13(2) 12 N 

 Held - 2 

 0320 Name of Locality - 2 14(2) 9 AN 

 0330 Local Distribution - 15(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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 193

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1050" 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. 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 194

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0130 Foreign Country A gA 16 A, Allowable special | 

 character is space. 

 

 0140 Gross Foreign 1aA 12 N 

 Income A 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 195

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 196

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 197

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 @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 | 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 198

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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/Acrued 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 199

 FORM 1116 PAGE 1 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0830 Taxes Wthld on mC 12 N | 

 Interest Foreign 

 Curr. C 

 

 0840 Other Taxes Paid/ nC 12 N | 

 Acrued 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 | 

 Acrued U.S. Curr. C 

 0890 Total Foreign Taxes sC 12 N | 

 Paid/Acrued 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 200

 FORM 1116 PAGE 2 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0310" 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 

 0990 Foreign Tax 13 12 N 

 Available for Credit 

 1000 Taxable Income/Loss 14 12 N 

 From Foreign Source 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 201

 FORM 1116 PAGE 2 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @1010 Adjustments 15 6 "STMbnn" or blank 

 Explanation 

 

 1020 Adjustments to 15 12 N 

 Taxable Income 

 1030 Net Taxable Income 16 12 N 

 From Foreign Source 

 1040 Taxable Income 17 12 N 

 Before Exemptions 

 1050 Foreign/Before 18 6 R 

 Exempts. Taxable 

 Income Ratio 

 

 1060 Tax From Return 19 12 N 

 1070 Max Allowable Credit 20 12 N 

 1080 Lump Sum Dist. 21 3 Value "LSD" or blank 

 Literal 

 1090 Gross Foreign Tax 21 12 N 

 Credit 

 1100 Passive Category 22 12 N | 

 Income Credit 

 --| 

 --| 

 --| 

 --| 

 1160 Credit for Taxes on 23 12 N | 

 General Category 

 Income 

 

 1175 Credit for Taxes on 24 12 N | 

 Income Re-Sourced 

 by Treaty 

 

 1177 Lump Sum Dist. 25 12 N | 

 Credit 

 1180 Tentative Foreign 26 12 N | 

 Tax Credit 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 202

 FORM 1116 PAGE 2 Foreign Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1185 Smaller of Tax From 27 12 N | 

 Return or Foreign 

 Tax Credit 

 

 1190 International 28 12 N | 

 Boycott Credit 

 Reduction 

 

 1200 Foreign Tax Credit 29 12 N | 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 203

 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 (-) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 204

 FORM 1310 Stm of Person Claiming Refund Due 

 a Deceased Taxpr 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 SSN of Person 9 N 

 Claiming Refund 

 

 0080 Reserved 35 NO ENTRY 

 0090 Reserved 35 NO ENTRY 

 0100 Reserved 22 NO ENTRY 

 0110 Street Address 35 AN, Allowable special 

 characetrs are space, 

 slash, and 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 205

 FORM 1310 Stm of Person Claiming Refund Due 

 a Deceased Taxpr 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 appointd 2a 1 "X" or blank 

 personal rep "No" 

 box 

 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 206

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 207

 FORM 2106 PAGE 1 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0031 Total Meals/ 6B 12 N 

 Entertainment 

 

 0033 Other 7A 12 N 

 Reimbursements Not 

 Reported on W-2 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 208

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 209

 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0235 Average Distance (2) 15(b) 6 N 

 

 0245 Miles Commuting (2) 16(b) 6 N 

 0256 Other Personal 17(b) 6 N 

 Miles(2) 

 0270 Another Vehicle Yes 18 1 "X" or blank 

 0275 Another Vehicle No 18 1 "X" or blank 

 0280 Personal Use Yes 19 1 "X" or blank 

 0283 Personal Use 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 Standard Mileage 22 12 N 

 Deduc. 

 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 210

 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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 Section 31(a) 12 N 

 179 Deduction 

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 211

 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 Section 31(b) 12 N 

 179 Deduction 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 212

 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 

 

 0014 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 213

 FORM 2106-EZ Unreimbursed Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0145 Business Miles 8a 6 N 

 

 0175 Commuting Miles 8b 6 N 

 0185 Other Personal Miles 8c 6 N 

 0270 Another Vehicle for 9 1 "X" or blank 

 Personal Use - Yes 

 0275 Another Vehicle for 9 1 "X" or blank 

 Personal Use - No 

 0280 Vehicle Available - 10 1 "X" or blank 

 Yes 

 0283 Vehicle Available - 10 1 "X" or blank 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 214

 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0493" 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 215

 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0090 Eligible Person Zip 12 N (left-justified) 

 Code 1 

 

 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 

 0160 Eligible Person 10 'See 2nd Occ.' 

 First Name 3 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 216

 FORM 2120 Multiple Support Declaration 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0280 Signed Statements 1 "X" 

 in T/P Possession 

 Indicator 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 217

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 218

 FORM 2210 PAGE 1 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0125 Owe Penalty Yes Box 9 1 "X" or blank 

 

 0135 Waiver of Entire A 1 "X" or blank 

 Penalty Box 

 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 

 0173 Joint Return Box E 1 "X" or blank 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 219

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 220

 FORM 2210 PAGE 2 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0245 Penalty 17 12 N 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 221

 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0523" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 222

 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0325 Underpayment A 25(a) 12 N 

 

 0335 Overpayment A 26(a) 12 N 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 223

 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0565 Underpayment D 25(d) 12 N 

 

 0575 Period Beg Apr 16 27(a) 3 N 

 Days (a) 

 0578 Period Beg Apr 16 28(a) 12 N 

 Penalty (a) 

 0590 Period Beg Jul 1 29(a) 3 N 

 Days (a) 

 0592 Period Beg Jul 1 30(a) 12 N 

 Penalty (a) 

 0608 Period Beg Apr 16 27(b) 3 N 

 Days (b) 

 0611 Period Beg Apr 16 28(b) 12 N 

 Penalty (b) 

 0618 Period Beg Jul 1 29(b) 3 N 

 Days (b) 

 0619 Period Beg Jul 1 30(b) 12 N 

 Penalty (b) 

 0636 Period Beg Jul 1 29(c) 3 N 

 Days (c) 

 0638 Period Beg Jul 1 30(c) 12 N 

 Penalty (c) 

 0655 Period Beg Jul 1 29(d) 3 N 

 Days (d) 

 0657 Period Beg Jul 1 30(d) 12 N 

 Penalty (d) 

 0667 Waived Amount 31 12 N 

 @0669 Waiver Explanation 31 6 "STMbnn" or blank 

 0671 Total Underpayment 31 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 224

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 225

 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 226

 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 227

 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 Annulized Income D 3(d) 12 N 

 1550 Itemized Deductions 4(d) 12 N 

 D 

 1560 Annulized Itemized 6(d) 12 N 

 Deductions D 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 228

 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 229

 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1760 SST/RRT Wages A 28(a) 12 N 

 

 1770 Net Prorated Social 29(a) 12 N 

 Security Tax Limit A 

 1780 Annulized 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 230

 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 231

 FORM 2210F Underpayment of Estimated Tax by Farmers... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0299" 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 1a 1 "X" or blank 

 Box 

 0016 Filing Status 1b 1 "X" or blank 

 Changed Box 

 0020 Current Year Tax 2 12 N 

 After Credits 

 0030 Other Taxes 3 12 N 

 0040 Taxes Subtotal 4 12 N 

 0050 Earned Income Credit 5 12 N 

 0055 Additional Child 6 12 N 

 Tax Credit 

 0060 Credit for Federal 7 12 N 

 Tax on Fuels 

 0065 Health Insurance 8 12 N 

 Credit 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 232

 FORM 2210F Underpayment of Estimated Tax by Farmers... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0067 Refundable Credit 9 12 N | 

 for Prior Year 

 Minimum Tax 

 

 0070 Credit Subtotal 10 12 N | 

 0080 Current Year Tax 11 12 N | 

 0090 Two Thirds Credit 12 12 N | 

 0100 Withholding Taxes 13 12 N | 

 0110 Current Taxes Owed 14 12 N | 

 0120 Prior Year's Tax 15 12 N | 

 0130 Required Annual 16 12 N | 

 Payment 

 0140 Amounts Withheld/ 17 12 N | 

 Amounts Paid or 

 Credited 

 

 0150 Underpayment 18 12 N | 

 0160 Earlier of Payment 19 8 YYYYMMDD | 

 or Tax Due Date 

 0170 Penalty Days 20 3 N | 

 0176 Waived Amount 21 12 N | 

 @0177 Waiver Explanation 21 6 "STMbnn" or blank | 

 0180 Underpayment 21 12 N | 

 Penalty/Farmers 

 Fisherman 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 233

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 234

 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 235

 FORM 2439 Notice to Shareholder of Undistributed 

 LT Cap Gain 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0180 Shareholder's Zip 12 N (left-justified) 

 Code 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 236

 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0539" 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 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 

 

 +0020 Street Address 1 1(b) 28 AN 

 +0030 City/State/Zip 1 1(b) 29 AN 

 *+0040 SSN/EIN 1 1(c) 9 AN, "STMbnn" or 

 "TAXEXEMPT" 

 +0045 SSN/EIN Type 1 1(c) 1 "S" = SSN or ITIN, 

 "E" = EIN, 

 or blank 

 

 +0050 Amount Paid 1 1(d) 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 237

 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 

 Provider 2 

 

 0065 Care Provider Name 1(a) 4 'See 1st Occ.' 

 Control 2 

 0070 Street Address 2 1(b) 28 AN 

 0080 City/State/Zip 2 1(b) 29 AN 

 0090 SSN/EIN 2 1(c) 9 AN or "TAXEXEMPT" 

 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, or space 

 

 +0214 Qualifying Person 2(b) 9 N 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 238

 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0225 Qualified Expenses - 2(c) 12 'See 1st Occ.' 

 2 

 

 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 

 Percentage 

 @0315 Prior Year Expense 9 6 "STMbnn" or blank 

 Explanation 

 0318 Prior Year Expense 9 4 "CPYE" or blank 

 Literal 

 0320 Prior Year Expense 9 12 N 

 0324 Prior Year 9 35 AN 

 Qualifying Person 

 Name 

 

 0326 Prior Year 9 9 N 

 Qualifying Person 

 SSN 

 

 0328 Percentage of 9 12 N 

 Qualified Expenses 

 or Income 

 

 0330 Amt from 1040 Line 10 12 N | 

 44 or 1040NR Line 41 

 --| 

 0333 ALT Min Tax Line 31 11 12 N | 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 239

 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0336 Subtracted Amount 12 12 N | 

 

 0339 Credit for Child & 13 12 N | 

 Dependent Care 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 240

 FORM 2441 PAGE 2 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0307" 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 14 12 N | 

 Benefits 

 0351 Carryover Amount 15 12 N | 

 0353 Forfeited Amount 16 12 N | 

 0356 Combine Lines 12 17 12 N | 

 and 14 

 0360 Qualified Expenses 18 12 N | 

 0370 Smaller of Adjusted 19 12 N | 

 or Qualified 

 0380 Earned Income 20 12 N | 

 0390 Spouse Earned Income 21 12 N | 

 0400 Tentative Exclusion 22 12 N | 

 0500 Sole Proprietorship/ 23 12 N | 

 Partnership Amt 

 0510 Subtract Line 21 24 12 N | 

 from Line 15 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 241

 FORM 2441 PAGE 2 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0520 Enter $5000/$2500 25 12 N | 

 

 0530 Deductible Benefits 26 12 N | 

 0540 Smaller of Line 20 27 12 N | 

 or 22 

 0545 Deductible Benefits 28 12 N | 

 Repeated 

 0550 Excluded Benefits 29 12 N | 

 0570 Taxable Benefits 30 12 N | 

 0580 Allowed Cared for 31 12 N | 

 Amt 

 0590 Deductible/Excluded 32 12 N | 

 Benefits Repeated 

 0600 Net Allowable Amount 33 12 N | 

 0610 Total Qualified 34 12 N | 

 Expenses 

 0620 Smaller of 35 12 N | 

 Qualified Expenses 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 242

 SCHEDULE 2 PAGE 1 Child and Dependent Care... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0539" for Fixed; | 

 "nnnn" for variable 

 format 

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

 0000 Record ID 6 "SCHbb2" 

 

 0001 Schedule Type 6 "1040Ab" 

 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 Name of Care 1(a) 19 AN 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 

 

 +0020 Street Address 1 1(b) 28 AN 

 +0030 City/State/Zip 1 1(b) 29 AN 

 *+0040 SSN/EIN 1 1(c) 9 AN, "STMbnn" or 

 "TAXEXEMPT" 

 +0045 SSN/EIN Type 1 1(c) 1 "S" = SSN or ITIN, 

 "E" = EIN, 

 or blank 

 

 +0050 Amount Paid 1 1(d) 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 243

 SCHEDULE 2 PAGE 1 Child and Dependent Care... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0060 Name of Care 1(a) 19 AN 

 Provider 2 

 

 0065 Care Provider Name 1(a) 4 'See 1st Occ.' 

 Control 2 

 0070 Street Address 2 1(b) 28 AN 

 0080 City/State/Zip 2 1(b) 29 AN 

 0090 SSN/EIN 2 1(c) 9 AN or "TAXEXEMPT" 

 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, or space 

 

 +0214 Qualifying Person 2(b) 9 N 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 244

 SCHEDULE 2 PAGE 1 Child and Dependent Care... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0225 Qualified Expenses - 2(c) 12 'See 1st Occ.' 

 2 

 

 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 Smaller of Expenses 6 12 N 

 or Income 

 0295 Adjusted Gross 7 12 N 

 Income 

 0300 Applicable 8 6 R 

 Percentage 

 @0315 Prior Year Expense 9 6 "STMbnn" or blank 

 Explanation 

 0318 Prior Year Expense 9 4 "CPYE" or blank 

 Literal 

 0320 Prior Year Expense 9 12 N 

 0324 Prior Year 9 35 AN 

 Qualifying Person 

 Name 

 

 0326 Prior Year 9 9 N 

 Qualifying Person 

 SSN 

 

 0328 Percentage of 9 12 N 

 Qualified Expenses 

 or Income 

 

 0330 ALT Min Tax WKSH 10 12 N | 

 Line 24 

 --| 

 0333 ALT Min Tax WKSH 11 12 N | 

 Line 23 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 245

 SCHEDULE 2 PAGE 1 Child and Dependent Care... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0336 Subtracted Amount 12 12 N | 

 

 0339 Credit for Child 13 12 N | 

 and Dependent Care 

 Expenses 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 246

 SCHEDULE 2 PAGE 2 Child and Dependent Care... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0235" for Fixed; 

 "nnnn" for variable 

 format 

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

 0340 Record ID 6 "SCHbb2" 

 

 0341 Schedule Type 6 "1040Ab" 

 0342 Page Number 5 "PG02b" 

 0343 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0344 Filler 1 blank 

 0345 Schedule Occurrence 7 N 

 Number 0000001 

 0350 Employer Paid 14 12 N | 

 Benefits 

 0351 Carryover Amount 15 12 N | 

 0353 Forfeited Amount 16 12 N | 

 0356 Adjusted Paid 17 12 N | 

 Benefits 

 0360 Qualified Expenses 18 12 N | 

 0370 Smaller of Adjusted 19 12 N | 

 or Qualified 

 0380 Earned Income 20 12 N | 

 0390 Spouse Earned Income 21 12 N | 

 0400 Tentative Exclusion 22 12 N | 

 0550 Excluded Benefits 23 12 N | 

 0570 Taxable Benefit 24 12 N | 

 0580 Allowed Cared for 25 12 N | 

 Amt 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 247

 SCHEDULE 2 PAGE 2 Child and Dependent Care... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0590 Excluded Benefit 26 12 N | 

 Repeated 

 

 0600 Net Allowable Amount 27 12 N | 

 0610 Total Qualified 28 12 N | 

 Expenses 

 0620 Smaller of 29 12 N | 

 Qualified Expenses 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 248

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 249

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0014 Taxpayer Foreign 1 20 AN, Allowable special 

 Postal Code character is space 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 250

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 | 

 "2006" 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 251

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 *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 YYYYMMDD or blank 

 0220 Date Bona Fide 10 8 YYYYMMDD or blank 

 Residence Began 

 0225 Date Bona Fide 10 8 YYYYMMDD or blank, and 

 Residence Ended literal "CONTINUE" 

 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 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 252

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 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 YYYYMMDD or blank, 

 1 "STMbnn" 

 +0342 Date Left US - 1 14b(1) 8 YYYYMMDD 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 YYYYMMDD 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 253

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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.' 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 254

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 @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" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 255

 FORM 2555 PAGE 1 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 256

 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 YYYYMMDD 

 Test FROM 

 0540 Physical Presence 16 8 YYYYMMDD or blank, and 

 Test THROUGH literal "CONTINUE" 

 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 YYYYMMDD 

 +0590 Departure Date - 1 18c(1) 8 YYYYMMDD 

 +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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 257

 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0630 Country Name - 2 18a(2) 35 AN, Allowable Special 

 Character is: space or 

 blank 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 258

 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 

 

 @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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 259

 FORM 2555 PAGE 2 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 260

 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 | 

 $37.57 or Enter 

 $13,712 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 261

 FORM 2555 PAGE 3 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1110 Total Qualified 33 12 N 

 Housing Expenses 

 

 1120 Employer-Provided 34 12 N 

 Amounts 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 262

 FORM 2555 PAGE 3 Foreign Earned Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 263

 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" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 264

 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Tax Home Test - Yes 3 1 "X" or blank 

 

 0100 Tax Home Test - No 3 1 NO ENTRY 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 265

 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 266

 FORM 2555EZ PAGE 1 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0190 Other Employer 9c 35 AN 

 (specify) 

 

 0200 Last Year Filed 10a 4 Values "1982" through | 

 "2006" or blank 

 0210 No Form 2555/2555- 10b 1 "X" or blank 

 EZ Filed 

 0220 Revoked Exclusions - 10c 1 "X" or blank 

 Yes 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 267

 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.' 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 268

 FORM 2555EZ PAGE 2 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 269

 FORM 2555EZ PAGE 2 Foreign Earned Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 270

 

 FORM 3468 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0528" 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 Primary SSN 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Section 47(d)(5) 1a 1 "X" or blank 

 Election Box 

 @0025 Rehabilitation 1a 6 "STMbnn" or blank 

 Credit Attachment 

 0030 Test Period 1b 8 YYYYMMDD 

 Beginning Date 

 0040 Test Period End Date 1b 8 YYYYMMDD 

 0045 Adjusted Basis of 1c 12 N 

 Building Amount 

 0050 Amount of Qualified 1d 12 N 

 Rehabilitation 

 Expenditures 

 

 0060 Pre 1936 Buildings 1e 12 N 

 in the Gulf 

 Opportunity Zone 

 

 0063 Calculated Pre 1936 1e 12 N 

 Bldgs Gulf 

 Opportunity Zone 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 271

 FORM 3468 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0065 Other Pre 1936 1f 12 N 

 Buildings 

 

 0067 Calculated Other 1f 12 N 

 Pre 1936 Buildings 

 0069 Historic Structure 1f 1 "Y" or blank 

 Certification on 

 File 

 

 0070 Cert. Historic 1g 12 N 

 Structures Gulf 

 Opportunity Zone 

 

 0071 Calc Cert Historic 1g 12 N 

 Struct - Gulf 

 Opportunity Zone 

 

 0074 Other Certified 1h 12 N 

 Historic Structures 

 0075 Calculated 1h 12 N 

 Certified Historic 

 Structures 

 

 0080 Assigned NPS 1i 18 N or blank, allowable 

 Project Num. or the character: hyphen (-) 

 Pass-Through EIN 

 

 0081 Date of NPS Approval 1j 8 DT 

 0083 Rehabilitation 1k 12 NO ENTRY 

 Credit (Schedule K- 

 1, Form 1065-B) 

 

 0085 Basis of Property 2a 12 N 

 Using Geothermal 

 Energy 

 

 0087 Geothermal Energy 2a 12 N 

 Property Credit 

 0089 Basis of Solar 2b 12 N 

 Energy Property 

 0091 Solar Energy 2b 12 N 

 Property Credit 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 272

 FORM 3468 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0093 Basis of Fuel Cell 2c 12 N 

 Property 

 

 0095 Fuel Cell Property 2c 12 N 

 Credit 

 0097 Kilowatt Capacity 2d 12 N 

 Property 

 0099 Kilowatt Capacity 2d 12 N 

 Credit 

 0101 Enter the Lesser of 2e 12 N 

 Line 2c or 2d 

 0103 Basis of 2f 12 N 

 Microturbine 

 Property 

 

 0105 Microturbine 2f 12 N 

 Property Credit 

 0107 Microturbine 2g 12 N 

 Kilowatt Capacity 

 Property 

 

 0109 Microturbine 2g 12 N 

 Kilowatt Capacity 

 Credit 

 

 0111 Enter the Lesser of 2h 12 N 

 Line 2f or 2g 

 0113 Total (Add Lines 2i 12 N 

 2a, 2b, 2e and 2h) 

 0115 Coal Project Basis 1 3a 12 N 

 0117 Coal Project Credit 3a 12 N 

 1 

 0119 Coal Project Basis 2 3b 12 N 

 0121 Coal Project Credit 3b 12 N 

 2 

 0123 Total Coal Project 3c 12 N 

 Credit 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 273

 FORM 3468 Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0125 Gasification 4 12 N 

 Project Basis 

 

 0127 Gasification 4 12 N 

 Project Credit 

 0130 Credit from 5 12 N 

 Cooperatives 

 0135 Add Lines 1e 6 12 N 

 through 1h, 1k, 2i, 

 3c, 4 and 5 

 

 @0145 Allowable Credit 6 6 "STMbnn" or blank 

 Attachment 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 274

 FORM 3800 PAGE 1 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0449" 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 

 0020 Current Year 1a 12 N 

 Investment Credit 

 --| 

 0040 Welfare to Work 1b 12 N | 

 Credit 

 

 0060 Current Year Credit 1c 12 N | 

 for Increasing 

 Research 

 

 *0065 LIHC Pass-Through 1d 9 "STMbnn", N or blank | 

 EIN 

 0070 Current Year Low- 1d 12 N | 

 Income Housing 

 Credit 

 

 --| 

 0090 Current Year 1e 12 N | 

 Disabled Access 

 Credit 

 

 0100 Current Year 1f 12 N | 

 Renewable 

 Electricity 

 Production 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 275

 FORM 3800 PAGE 1 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Current Year Indian 1g 12 N | 

 Employment Credit 

 

 --| 

 0130 Current Year Orphan 1h 12 N | 

 Drug Credit 

 

 *0535 NMC Pass-Through EIN 1i 9 "STMbnn", N or blank | 

 0540 Current Year New 1i 12 N | 

 Markets Credit 

 0550 Credit for Small 1j 12 N | 

 Empoyer Pension 

 Plan Startup Cost 

 

 *0555 EPCCC Pass-Through 1k 9 "STMbnn", N or blank | 

 EIN 

 0560 Credit for Employer- 1k 12 N | 

 Provided Child Care 

 Facilities 

 

 0570 CY Railroad Track 1l 12 N | 

 Maintenance Credit 

 0580 Current Year 1m 12 N | 

 Biodiesel Fuels 

 Credit 

 

 0590 Current Year Low 1n 12 N | 

 Sulfur Diesel Fuel 

 Credit 

 

 0600 Distilled Spirits 1o 12 N | 

 Credit 

 0610 Nonconventional 1p 12 N | 

 Fuel Source Credit 

 0620 New Energy 1q 12 N | 

 Efficient Home 

 Credit 

 

 0630 Energy Efficient 1r 12 N | 

 Appliance Credit 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 276

 FORM 3800 PAGE 1 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0640 Alternative Motor 1s 12 N | 

 Credit 

 

 0650 Alternative Fuel 1t 12 N | 

 Vehicle Refueling 

 Credit 

 

 0655 Hurricane Katrina 1u 12 N | 

 Housing Credit 

 --| 

 0685 Mine Rescue Team 1v 12 NO ENTRY | 

 Training Credit 

 

 0687 Current Year Credit 1w 12 N | 

 for Contributions 

 0690 CY General Credits 1x 12 N | 

 Electing Large 

 Partnership 

 

 --| 

 0740 Current Year 2 12 N 

 General Business 

 Credit 

 

 0770 Passive Activity 3 12 N 

 Credits 

 0780 Subtract Line 3 4 12 N 

 from Line 2 

 0790 Passive Activity 5 12 N 

 Credits Allowed 

 0800 Passive Activity 5 1 "X" or blank 

 from Publicly 

 Traded Partnership 

 

 0810 Carryforward of 6 12 N 

 General Business 

 Credit 

 

 @0825 Credit Computation 6 6 "STMbnn" or blank 

 Attachment 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 277

 FORM 3800 PAGE 1 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0840 Carryback of 7 12 NO ENTRY 

 General Business 

 Credit 

 

 0850 Tentative General 8 12 N 

 Business Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 278

 FORM 3800 PAGE 2 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0263" for Fixed; 

 "nnnn" for variable 

 format 

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

 1000 Record ID 6 "FRMbbb" 

 

 1001 Form Number 6 "3800bb" 

 1002 Page Number 5 "PG02b" 

 1003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 1004 Filler 1 blank 

 1005 Form Occurrence 7 N 

 Number 0000001 

 1020 Regular Tax Before 9 12 N 

 Credits 

 1030 Alternative Minimum 10 12 N 

 Tax 

 1040 Regular Tax Plus 11 12 N 

 Alternative Minimum 

 Tax 

 

 1045 Credits from Form 12a 12 N | 

 1040 

 --| 

 1060 Foreign Tax Credit 12b 12 N | 

 1070 Credits from Forms 12c 12 N | 

 5735 and 8834 

 1080 Non-business Alt 12d 12 N 

 Motor Vehicle Credit 

 1090 Non-business Alt 12e 12 N 

 Fuel Refuel Prop 

 Credit 

 

 1100 Total Credits 12f 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 279

 FORM 3800 PAGE 2 General Business Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1110 Net Income Tax 13 12 N 

 

 1120 Net Regular Tax 14 12 N 

 1130 Enter 25% of Excess 15 12 N 

 1140 Tentative Minimum 16 12 N 

 Tax 

 1150 Greater of Line 15 17 12 N 

 or Line 16 

 1160 Subtract Line 17 18 12 N 

 from Line 13 

 1170 Section Literal 19 9 "SECb41(G)" or blank 

 1180 Attach Corporation 19 6 NO ENTRY 

 Computation 

 1190 Corporate ID 19 13 NO ENTRY 

 1200 General Business 19 12 N 

 Credit Allowed for 

 Current Year 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 280

 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 Moving Expenses Amt 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 281

 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0351" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 282

 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0170 Commercial Aviation 2a(c) 6 N 

 Gasoline Gallons 

 

 0180 Nontaxable Use of 2a(d) 12 N 

 Commercial Aviation 

 Gas Cr. Amt 

 

 0190 Nontaxable Use of 2b(a) 2 Values "01, 10, 11, 13, 

 Aviation Gasoline 14, 15" or blank 

 Type 

 

 0200 Nontaxable Use of 2b(c) 6 N 

 Aviation Gasoline 

 Gallons 

 

 0230 Nontaxable Use of 2b(d) 12 N 

 Aviation Gas Cr. Amt 

 0233 Exported Nontaxable 2c(c) 6 N 

 Use of Aviation Gas 

 Gallons 

 

 0237 Exported Nontaxable 2c(d) 12 N 

 Use of Aviation Cr. 

 Amount 

 

 @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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 283

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 284

 FORM 4136 PAGE 1 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0420 Nontaxable Use of 4d(d) 12 N 

 Kerosene Exported 

 Cr. Amount 

 

 --| 

 --| 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 285

 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0353" 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 286

 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0590 Use of Nontaxable 5d(c) 6 N | 

 Aviation Kerosene 

 Gal Type 2 

 

 0595 Use of Nontaxable 5d(d) 12 N | 

 Aviation Kerosene 

 Amt Type 2 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 287

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 288

 FORM 4136 PAGE 2 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0759 Other Nontaxable 8d(a) 2 Values "01, 09, 10, 11, 

 Use Type 1 13, 14, 15" or blank 

 

 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" or blank 

 0770 Other Nontaxable 8e(c) 6 N 

 Use Gallons 2 

 0775 Other Nontaxable 8e(d) 12 N 

 Use Cr. Amount 2 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 289

 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0456" 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. 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 290

 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 291

 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 Liquid Hydrocarbons 11f(a) 3 "BUS" or blank | 

 Use Type Literal 

 3480 Liquid Hydrocarbons 11f(a) 2 Values "01, 02, 04, 05, | 

 Use Type 06, 07, 11, 13, 14, 15" 

 or blank 

 

 3500 Liquid Hydrocarbons 11f(c) 6 N | 

 Gallons 

 3520 Liquid Hydrocarbons 11f(d) 12 N | 

 Cr. Amount 

 3539 Liquefied Natural 11g(a) 3 "BUS" or blank | 

 Gas Use Type Literal 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 292

 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 Hydrocarbons 12f(c) 6 N | 

 Gallons 

 3840 Liquid Hydrocarbons 12f(d) 12 N | 

 Cr. Amount 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 293

 FORM 4136 PAGE 3 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 3860 Liquefied Natural 12g(c) 6 N | 

 Gas Gallons 

 

 3880 Liquefied Natural 12g(d) 12 N | 

 Gas Cr. Amount 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 294

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 295

 FORM 4136 PAGE 4 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 4119 Diesel-Water Fuel 14a(a) 3 "BUS" or blank | 

 Emulsion Nontax. 

 Use Literal 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 296

 FORM 4136 PAGE 4 Credit for Federal Tax Paid on Fuels 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 4340 Exported Dyed 16b(d) 12 N | 

 Kerosene Cr. Amount 

 

 4360 Total Income Tax 17 12 N | 

 Cr. Amount 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 297

 FORM 4137 Social Security and Medicare Tax on ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0641" 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 1(A)a 47 AN or "STMbnn" | 

 +0035 Employer ID Number A 1(A)b 9 N | 

 +0040 Tips Received A 1(A)c 12 N | 

 +0045 Tips Reported A 1(A)d 12 N | 

 0050 Employer's Name B 1(B)a 47 AN | 

 0055 Employer ID Number B 1(B)b 9 N | 

 0060 Tips Received B 1(B)c 12 N | 

 0065 Tips Reported B 1(B)d 12 N | 

 0070 Employer's Name C 1(C)a 47 AN | 

 0075 Employer ID Number C 1(C)b 9 N | 

 0080 Tips Received C 1(C)c 12 N | 

 0085 Tips Reported C 1(C)d 12 N | 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 298

 FORM 4137 Social Security and Medicare Tax on ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Employer's Name D 1(D)a 47 AN | 

 

 0095 Employer ID Number D 1(D)b 9 N | 

 0100 Tips Received D 1(D)c 12 N | 

 0105 Tips Reported D 1(D)d 12 N | 

 0110 Employer's Name E 1(E)a 47 AN | 

 0115 Employer ID Number E 1(E)b 9 N | 

 0120 Tips Received E 1(E)c 12 N | 

 --| 

 0125 Tips Reported E 1(E)d 12 N | 

 --| 

 --| 

 --| 

 0160 Total Tips Received 1 12 N | 

 

 0170 Total Tips Reported 2 12 N | 

 0180 Taxable Tips 3 12 N | 

 0190 Unreported Tips 4 12 N | 

 0200 Line 3 minus Line 4 5 12 N | 

 0210 Total Social 7 12 N | 

 Security Wages and 

 Tips 

 

 0220 Line 6 minus Line 7 8 12 N | 

 0224 Tips Subject To 9 10 "1.45%bTIPS" | 

 Medicare Only 

 Literal 

 

 0227 Tips Subject to 9 12 N | 

 Medicare Only Amount 

 0230 Unreported Tips 9 12 N | 

 Subject to SST 

 0240 Social Security Tax 10 12 N | 

 on Tips 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 299

 FORM 4137 Social Security and Medicare Tax on ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0290 Medicare Tax on Tips 11 12 N | 

 

 0300 F1040 Social 12 12 N | 

 Security Medicare 

 Tax on Tips 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 300

 FORM 4255 Recapture of Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0635" 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 YYYYMMDD 

 Placed in Serv. (1) 

 +0090 Date Property 5A 8 YYYYMMDD 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 301

 FORM 4255 Recapture of Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0140 Original Rate (2) 1B 6 R 

 

 0143 Cost or Other Basis 2B 12 N 

 (2) 

 0200 Original Credit (2) 3B 12 N 

 0204 Date Property 4B 8 YYYYMMDD 

 Placed in Serv. (2) 

 0210 Date Property 5B 8 YYYYMMDD 

 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 YYYYMMDD 

 Placed in Serv. (3) 

 0330 Date Property 5C 8 YYYYMMDD 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 302

 FORM 4255 Recapture of Investment Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 YYYYMMDD 

 Placed in Serv. (4) 

 0450 Date Property 5D 8 YYYYMMDD 

 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 

 0530 Total Increase Tax 13 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 303

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0847" 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 ($108,000 unless 

 exception applies) 

 0012 Section 179 2 12 N 

 Property Cost for 

 Current Year 

 

 0013 Threshold Cost 3 12 N ($430,000 unless 

 exception applies) 

 0014 Section 179 4 12 N 

 Property Adjusted 

 0018 Overall Dollar 5 12 N 

 Limitation Adjusted 

 *0020 Class of Property 1 6(a)1 20 AN or "STMbnn" 

 +0030 Cost 1 6(b)1 12 N 

 +0040 Elected Cost 1 6(c)1 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 304

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0050 Class of Property 2 6(a)2 20 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 

 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 Allowance 14 12 N 

 @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" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 305

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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" 

 +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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 306

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 *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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 307

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 308

 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 Special Allowance 25h 12 N 

 *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% 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 309

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0822 Method 1/Over 50% 26(g)1 7 AN 

 

 +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% 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 310

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0975 Recovery Period 3/ 26(f)3 2 N 

 Over 50% 

 

 0985 Method 3/Over 50% 26(g)3 7 AN 

 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% 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 311

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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% 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 312

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 313

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 314

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 315

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 316

 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 317

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 318

 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 (&) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 319

 FORM 4563 Exclusion of Income For Bona Fide 

 Residents ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0200 Employer's Address 5 70 AN, Allowable Special 

 Characters are: space 

 (), 

 slash (/), hyphen (-), 

 and literal "NONE" 

 

 *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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 320

 FORM 4563 Exclusion of Income For Bona Fide 

 Residents ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 321

 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 

 *0010 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 or "STMbnn" 

 or Theft (1) 

 +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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 322

 FORM 4684 PAGE 1 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Cost or Other Basis 2B 12 N 

 (2) 

 

 0120 Insurance (2) 3B 12 N 

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 323

 FORM 4684 PAGE 1 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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 10D 12 N 

 Theft Loss 

 0380 Applicable Amount 11D 12 N | 

 0390 Net Casualty or 12D 12 N 

 Theft Loss 

 0400 Total Line 12 Amount 13D 12 N 

 0410 Total Casualty or 14D 12 N 

 Theft Gain 

 0420 Line 14 more than 15D 12 N 

 Line 13 

 0430 Line 13 more than 16D 12 N 

 Line 14 

 --| 

 --| 

 --| 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 324

 FORM 4684 PAGE 1 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 0447 10% of Adjusted 17D 12 N | 

 Gross Income 

 

 0451 Subtract Line 17 18D 12 N | 

 from Line 16 

 --| 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 325

 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1104" 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 

 *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 | 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 326

 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 | 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 327

 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0730 Net Property Loss 27C 12 N | 

 (3) 

 

 0740 Property Desc D (4) 19D 56 AN | 

 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 Section 280A(c)(5) 27 6 "STMbnn" or blank | 

 Computation 

 0830 Total Casualty or 28D 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 328

 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 329

 FORM 4684 PAGE 2 Casualties and Thefts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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) 

 

 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 38 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 38 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 330

 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0974" 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) 25 AN or "STMbnn" | 

 +0050 Date Acquired 1 2b(1) 8 YYYYMMDD or "INHERIT" 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 or "STMbnn" | 

 0120 Property Desc 2 2a(2) 25 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" or | 

 "CONTINUED" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 331

 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0200 Property Desc 3 2a(3) 25 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" or | 

 "CONTINUED" 

 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) 25 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" or | 

 "CONTINUED" 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 332

 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 25 AN or "STMbnn" | 

 +0530 Date Acquired 1 10b(1) 8 YYYYMMDD or "INHERIT" 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 or "STMbnn" | 

 Loss 1 

 

 0600 Property Held Desc 2 10a(2) 25 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 or "CONTINUED" | 

 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) 25 AN | 

 0690 Date Acquired 3 10b(3) 8 YYYYMMDD or "INHERIT" or 

 blank 

 0700 Date Sold 3 10c(3) 8 YYYYMMDD 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 333

 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0710 Gross Sales Price 3 10d(3) 12 N or "CONTINUED" | 

 

 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) 25 AN | 

 0770 Date Acquired 4 10b(4) 8 YYYYMMDD or "INHERIT" or 

 blank 

 0780 Date Sold 4 10c(4) 8 YYYYMMDD 

 0790 Gross Sales Price 4 10d(4) 12 N or "CONTINUED" | 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 334

 FORM 4797 PAGE 1 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1010 Enter Amount from 18 12 N 

 Line 17 

 

 1020 Form 4684 Loss 18a 12 N 

 1030 Redetermined Gain/ 18b 12 N 

 Loss 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 335

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 336

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1160 Gross Sales Price 20(B) 12 N 

 (2) 

 

 1170 Cost Or Other Basis 21(B) 12 N 

 Plus Exp of Sale (2) 

 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 337

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 338

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *+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) 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 339

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 340

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 *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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 341

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 342

 FORM 4797 PAGE 2 Sales of Business Property 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 343

 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0753" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 344

 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0112 Commodity Credit 4b 12 N 

 Loans Forfeited 

 

 0115 Taxable Amount 4c 12 N 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 345

 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 346

 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 0615 All is At Risk Ind 33a 1 "X" or blank 

 0620 Some is Not at Risk 33b 1 "X" or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 347

 FORM 4835 Farm Rental Income and Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0630 Net Farm Rent (Loss) 33c 12 N 

 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 348

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 349

 FORM 4952 Investment Interest Expense Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Subtract Line 4e 4f 12 N 

 from Line 4d 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 350

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 351

 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Prior Years Dist. 1 12 N 

 Amt. 

 

 0120 Pre-Born/21 Dist. 2 12 N 

 Amt. 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 352

 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 353

 FORM 4970 Tax on Accumulation Distribution of... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 354

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 355

 FORM 4972 Tax on Lump-Sum Distributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0190 Prior Yr 5a 1 "X" or blank 

 Distribution Yes Box 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 356

 FORM 4972 Tax on Lump-Sum Distributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0320 Minimum 16 12 N 

 Distribution 

 Allowance 

 

 0330 Allowable Taxable 17 12 N 

 Amount 

 0340 Federal Estate Tax 18 12 N 

 0350 Net Taxable Amount 19 12 N 

 0351 Acturial/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 

 Acturial Amt. 

 

 0670 10 Yr Method 27 12 N 

 Adjusted Acturial 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 357

 FORM 4972 Tax on Lump-Sum Distributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0705 Total Tax on Lump- 30 12 N 

 Sum Distribution 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 358

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 359

 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0160 Alimony Received 5 12 N 

 (Guam) 

 

 0165 Alimony Received 5 12 N 

 (CNMI) 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 360

 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 361

 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 362

 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 *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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 363

 FORM 5074 Allocation of Individual Inc Tax to 

 Guam or CNMI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 364

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 365

 FORM 5329 PAGE 1 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0073 Exception Code 2 2 N 01-11 

 

 0074 Total Amount 2 12 N 

 Excluded from 

 Additional Tax 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 366

 FORM 5329 PAGE 1 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 367

 FORM 5329 PAGE 2 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0391" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 368

 FORM 5329 PAGE 2 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0570 Excess 33 12 N 

 Contributions Tax 

 on Ed IRA 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 369

 FORM 5329 PAGE 2 Additional Taxes on Qualified Plans ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0715 Prior Year Excess 46 12 N 

 Contributions 

 

 0725 Excess 47 12 N 

 Contributions for 

 Tax Year 

 

 0735 Total Excess 48 12 N 

 Contributions 

 0750 Excess 49 12 N 

 Contributions Tax 

 on HSA 

 

 0800 Minimum Required 50 12 N 

 Distribution 

 0810 Amount Actually 51 12 N 

 Distributed 

 0820 Excess Accumulation 52 12 N 

 0830 Waiver 53 6 "WAIVER" or blank 

 @0840 Waiver Explanation 53 6 "STMbnn" or blank 

 0850 Tax on Excess 53 12 N 

 Accumulations 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 370

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1616" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 371

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 @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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 372

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 373

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 @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. 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 374

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0470 Employer 1b 9 N 

 Identification 

 Number 

 

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 375

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 376

 FORM 5471 PAGE 1 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 377

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 378

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 379

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 380

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 381

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 382

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 383

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 384

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 1960 Returns (U.S. SCH C 1b 12 N 

 Dollars) 

 1970 Subtract Line 1b SCH C 1c 18 N 

 From 1a (Functional 

 Currency) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 385

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 386

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 387

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2205 Royalties and SCH C 11b 12 N | 

 License Fees (U.S. 

 Dollars) 

 

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 388

 FORM 5471 PAGE 2 Information Return of U.S. Persons 

 With Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2340 Total Deductions SCH C 17 12 N 

 (U.S. Dollars) 

 

 2350 Net Income or SCH C 18 18 N 

 (Loss) (Functional 

 Currency) 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 389

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 390

 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 391

 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 392

 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 393

 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 394

 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 395

 FORM 5471 PAGE 3 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 3380 Total Liabilities & SCH F22(b) 12 N 

 Equity - End 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 396

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 397

 FORM 5471 PAGE 4 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 3466 Foreign Corporation Sch G 4 1 "X" or blank | 

 Participant 1 Box - 

 Yes 

 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 398

 FORM 5471 PAGE 4 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 399

 FORM 5471 PAGE 4 Information Return of U.S. Persons 

 with Respect... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 400

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 401

 SCHEDULE J (FORM 5471) Accumulated Earnings & Profits of 

 Controlled... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Balance of E&P Post- 6b(a) 18 N 

 1986 

 

 0100 Balance At EOY Post- 7(a) 18 N 

 1986 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 402

 SCHEDULE J (FORM 5471) Accumulated Earnings & Profits of 

 Controlled... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 403

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1300" 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 

 0040 Sales of Property 2(b) 12 N 

 Rights - U.S. Person 

 0050 Compensation 3(b) 12 N 

 Received - U.S. 

 Person 

 

 0060 Commissions 4(b) 12 N 

 Received - U.S. 

 Person 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 404

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 Rents, Royalties 5(b) 12 N 

 Received - U.S. 

 Person 

 

 0080 Dividends Received - 6(b) 12 N 

 U.S. Person 

 0090 Interest Received - 7(b) 12 N 

 U.S. Person 

 0100 Premiums Received - 8(b) 12 N 

 U.S. Person 

 0110 Add Lines 1 - 8 for 9(b) 12 N 

 U.S. Person 

 0120 Purchase of Stock 10(b) 12 N 

 In Trade - U.S. 

 Person 

 

 0130 Purchase of 11(b) 12 N 

 Tangible Property - 

 U.S. Person 

 

 0140 Purchase of 12(b) 12 N 

 Property Rights - 

 U.S. Person 

 

 0150 Compensation Paid - 13(b) 12 N 

 U.S. Person 

 0160 Commissions Paid - 14(b) 12 N 

 U.S. Person 

 0170 Rents, Royalties 15(b) 12 N 

 Paid - U.S. Person 

 0180 Dividends Paid - 16(b) 12 N 

 U.S. Person 

 0190 Interest Paid - 17(b) 12 N 

 U.S. Person 

 0200 Add Lines 10 - 17 18(b) 12 N 

 for U.S. Person 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 405

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0210 Amounts Borrowed - 19(b) 12 N 

 U.S. Person 

 

 0220 Amounts Loaned - 20(b) 12 N 

 U.S. Person 

 0230 Sales of Stock in 1(c) 12 N 

 Trade - Domestic 

 Corp. 

 

 0240 Sales of Property 2(c) 12 N 

 Rights - Domestic 

 Corp. 

 

 0250 Compensation 3(c) 12 N 

 Received - Domestic 

 Corp. 

 

 0260 Commissions 4(c) 12 N 

 Received - Domestic 

 Corp. 

 

 0270 Rents, Royalties 5(c) 12 N 

 Received - Domestic 

 Corp. 

 

 0280 Dividends Received - 6(c) 12 N 

 Domestic Corp. 

 0290 Interest Received - 7(c) 12 N 

 Domestic Corp. 

 0300 Premiums Received - 8(c) 12 N 

 Domestic Corp. 

 0310 Add Lines 1 - 8 for 9(c) 12 N 

 Domestic Corp. 

 0320 Purchase of Stock 10(c) 12 N 

 in Trade - Domestic 

 Corp. 

 

 0330 Purchase of 11(c) 12 N 

 Tangible Property - 

 Domestic Corp. 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 406

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0340 Purchase of 12(c) 12 N 

 Property Rights - 

 Domestic Corp. 

 

 0350 Compensation Paid - 13(c) 12 N 

 Domestic Corp. 

 0360 Commissions Paid - 14(c) 12 N 

 Domestic Corp. 

 0370 Rents, Royalties 15(c) 12 N 

 Paid - Domestic 

 Corp. 

 

 0380 Dividends Paid - 16(c) 12 N 

 Domestic Corp. 

 0390 Interest Paid - 17(c) 12 N 

 Domestic Corp. 

 0400 Add Lines 10 - 17 18(c) 12 N 

 for Domestic Corp. 

 0410 Amounts Borrowed - 19(c) 12 N 

 Domestic Corp. 

 0420 Amounts Loaned - 20(c) 12 N 

 Domestic Corp. 

 0430 Sales of Stock in 1(d) 12 N 

 Trade - Foreign 

 Corp. 

 

 0440 Sales of Property 2(d) 12 N 

 Rights - Foreign 

 Corp. 

 

 0450 Compensation 3(d) 12 N 

 Received - Foreign 

 Corp. 

 

 0460 Commissions 4(d) 12 N 

 Received - Foreign 

 Corp. 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 407

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0470 Rents, Royalties 5(d) 12 N 

 Received - Foreign 

 Corp. 

 

 0480 Dividends Received - 6(d) 12 N 

 Foreign Corp. 

 0490 Interest Received - 7(d) 12 N 

 Foreign Corp. 

 0500 Premiums Received - 8(d) 12 N 

 Foreign Corp. 

 0510 Add Lines 1 - 8 for 9(d) 12 N 

 Foreign Corp. 

 0520 Purchase of Stock 10(d) 12 N 

 in Trade - Foreign 

 Corp. 

 

 0530 Purchase of 11(d) 12 N 

 Tangible Property - 

 Foreign Corp. 

 

 0540 Purchase of 12(d) 12 N 

 Property Rights - 

 Foreign Corp. 

 

 0550 Compensation Paid - 13(d) 12 N 

 Foreign Corp. 

 0560 Commissions Paid - 14(d) 12 N 

 Foreign Corp. 

 0570 Rents, Royalties 15(d) 12 N 

 Paid - Foreign Corp. 

 0580 Dividends Paid - 16(d) 12 N 

 Foreign Corp. 

 0590 Interest Paid - 17(d) 12 N 

 Foreign Corp. 

 0600 Add Lines 10 - 17 18(d) 12 N 

 for Foreign Corp. 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 408

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0610 Amounts Borrowed - 19(d) 12 N 

 Foreign Corp. 

 

 0620 Amounts Loaned - 20(d) 12 N 

 Foreign Corp. 

 0630 Sales of Stock in 1(e) 12 N 

 Trade - 10% Foreign 

 Corp. 

 

 0640 Sales of Property 2(e) 12 N 

 Rights - 10% 

 Foreign Corp. 

 

 0650 Compensation 3(e) 12 N 

 Received - 10% 

 Foreign Corp. 

 

 0660 Commissions 4(e) 12 N 

 Received - 10% 

 Foreign Corp. 

 

 0670 Rents, Royalties 5(e) 12 N 

 Received - 10% 

 Foreign Corp. 

 

 0680 Dividends Received - 6(e) 12 N 

 10% Foreign Corp. 

 0690 Interest Received - 7(e) 12 N 

 10% Foreign Corp. 

 0700 Premiums Received - 8(e) 12 N 

 10% Foreign Corp. 

 0710 Add Lines 1 - 8 for 9(e) 12 N 

 10% Foreign Corp. 

 0720 Purchase of Stock 10(e) 12 N 

 in Trade - 10% 

 Foreign Corp. 

 

 0730 Purchase of 11(e) 12 N 

 Tangible Property - 

 10% Foreign Corp. 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 409

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0740 Purchase of 12(e) 12 N 

 Property Rights - 

 10% Foreign Corp. 

 

 0750 Compensation Paid - 13(e) 12 N 

 10% Foreign Corp. 

 0760 Commissions Paid - 14(e) 12 N 

 10% Foreign Corp. 

 0770 Rents, Royalties 15(e) 12 N 

 Paid - 10% Foreign 

 Corp. 

 

 0780 Dividends Paid - 16(e) 12 N 

 10% Foreign Corp. 

 0790 Interest Paid - 10% 17(e) 12 N 

 Foreign Corp. 

 0800 Add Lines 10 - 17 18(e) 12 N 

 for 10% Foreign 

 Corp. 

 

 0810 Amounts Borrowed - 19(e) 12 N 

 10% Foreign Corp. 

 0820 Amounts Loaned - 20(e) 12 N 

 10% Foreign Corp. 

 0830 Sales of Stock in 1(f) 12 N 

 Trade - 10% Any 

 Corp. 

 

 0840 Sales of Property 2(f) 12 N 

 Rights - 10% Any 

 Corp. 

 

 0850 Compensation 3(f) 12 N 

 Received - 10% Any 

 Corp. 

 

 0860 Commissions 4(f) 12 N 

 Received - 10% Any 

 Corp. 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 410

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0870 Rents, Royalties 5(f) 12 N 

 Received - 10% Any 

 Corp. 

 

 0880 Dividends Received - 6(f) 12 N 

 10% Any Corp. 

 0890 Interest Received - 7(f) 12 N 

 10% Any Corp. 

 0900 Premiums Received - 8(f) 12 N 

 10% Any Corp. 

 0910 Add Lines 1 - 8 for 9(f) 12 N 

 10% Any Corp. 

 0920 Purchase of Stock 10(f) 12 N 

 in Trade - 10% Any 

 Corp. 

 

 0930 Purchase of 11(f) 12 N 

 Tangible Property - 

 10% Any Corp. 

 

 0940 Purchase of 12(f) 12 N 

 Property Rights - 

 10% Any Corp. 

 

 0950 Compensation Paid - 13(f) 12 N 

 10% Any Corp. 

 0960 Commissions Paid - 14(f) 12 N 

 10% Any Corp. 

 0970 Rents, Royalties 15(f) 12 N 

 Paid - 10% Any Corp. 

 0980 Dividends Paid - 16(f) 12 N 

 10% Any Corp. 

 0990 Interest Paid - 10% 17(f) 12 N 

 Any Corp. 

 1000 Add Lines 10 - 17 18(f) 12 N 

 for 10% Any Corp. 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 411

 SCHEDULE M (FORM 5471) Transactions Between Controlled Foreign 

 Corps 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1010 Amounts Borrowed - 19(f) 12 N 

 10% Any Corp. 

 

 1020 Amounts Loaned - 20(f) 12 N 

 10% Any Corp. 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 412

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 413

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Date of Original I (d) 8 YYYYMMDD 

 Acquisition 

 

 0100 Date of Additional I (e) 8 YYYYMMDD 

 Acquisition 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 414

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 415

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 416

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 417

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 418

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 419

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 420

 SCHEDULE O (FORM 5471) PAGE 1 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 421

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 422

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1140 Amount Paid or II C(f) 12 N or blank 

 Value Given-2 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 423

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 424

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 425

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 426

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 427

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 428

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 429

 SCHEDULE O (FORM 5471) PAGE 2 Organization or Reorganization 

 of Foreign Corp. 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 430

 FORM 5695 PAGE 1 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0354" 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 

 0010 Identifying Number 9 NO ENTRY 

 0020 U.S. Energy 1 1 "X" or blank 

 Efficient Home "Yes" 

 0030 U.S. Energy 1 1 "X" or blank 

 Efficient Home "No" 

 0040 Energy Efficient 2a 12 N 

 Insulation Material/ 

 System Cost 

 

 0050 Energy Efficient 2b 12 N | 

 Exterior Doors Cost 

 0060 Energy Efficient 2c 12 N | 

 Metal Roof Cost 

 0070 Energy Efficient 2d 12 N | 

 Windows Cost 

 --| 

 0076 Maximum Amt of Cost 2e 12 N | 

 0077 Amt from 2006 F5695 2f 12 N | 

 Line 2b 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 431

 FORM 5695 PAGE 1 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0078 Subtract Line 2f 2g 12 N | 

 from Line 2e 

 

 0079 Smaller of Line 2d 2h 12 N | 

 or 2g 

 0080 Add Lines 2a, 2b, 3 12 N | 

 2c and 2h 

 0090 Multiply Line 3 by 4 12 N 

 10% 

 0100 Residential Energy 5a 12 N 

 Efficient Building 

 Property 

 

 0110 Residential Energy 5b 12 N 

 Qualified Natural 

 Gas, etc 

 

 0120 Residential Energy 5c 12 N 

 Advanced Main Fan 

 0130 Add Lines 5a 6 12 N 

 through 5c 

 0140 Add Lines 4 and 6 7 12 N 

 Personal Use Credit 

 0142 Maximum Credit Amt 8 12 N | 

 0144 Amt from 2006 F5695 9 12 N | 

 Line 8 

 0146 Subtract Line 9 10 12 N | 

 from Line 8 

 0150 Smaller of Line 7 11 12 N | 

 or Line 10 

 0160 Amt from Form 1040 12 12 N | 

 Line 44 

 0170 Total of Form 1040 13 12 N | 

 Lines 47 thru 51 

 0174 Amt from F6251 Line 14 12 N | 

 31 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 432

 FORM 5695 PAGE 1 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0177 Add Lines 13 and 14 15 12 N | 

 

 0180 Subtract Line 15 16 12 N | 

 from Line 12 

 0190 Nonbusiness Energy 17 12 N | 

 Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 433

 FORM 5695 PAGE 2 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0287" for Fixed; | 

 "nnnn" for variable 

 format 

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

 0211 Record ID 6 "FRMbbb" 

 

 0212 Form Number 6 "5695bb" 

 0213 Page Number 5 "PG02b" 

 0214 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0215 Filler 1 blank 

 0216 Form Occurrence 7 N 

 Number 0000001 

 0220 Qualified 18 12 N | 

 Photovoltaic 

 Property 

 

 0230 Multiply Line 18 by 19 12 N | 

 30% 

 0240 Smaller of Line 19 21 12 N | 

 or 20 

 0250 Qualified Solar 22 12 N | 

 Water Heating Cost 

 0260 Multiply Line 22 by 23 12 N | 

 30% 

 0270 Smaller of Line 23 25 12 N | 

 or 24 

 0280 Qualified Fuel Cell 26 12 N | 

 Property 

 0290 Multiply Line 26 by 27 12 N | 

 30% 

 0300 Number of Kilowatts 28 4 N | 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 434

 FORM 5695 PAGE 2 Residential Energy Credits 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0310 Kilowatt Capacity 28 12 N | 

 of Line 21 

 

 0320 Smaller of Line 27 29 12 N | 

 or 28 

 0325 Amt from 2006 F5695 30 12 N | 

 Line 30 

 0330 Add Lines 21, 25, 31 12 N | 

 29 and 30 

 0340 Amt from F1040 Line 32 12 N | 

 44 

 0350 Total from F1040 33 12 N | 

 Lines 47 thru 51, 

 53, 54 

 

 0360 Amt from F6251 Line 34 12 N | 

 31 

 0370 Add Lines 33 and 34 35 12 N | 

 0380 Subtract Line 35 36 12 N | 

 from Line 32 

 0390 Residential Energy 37 12 N | 

 Property Credit 

 0400 Credit Carry Forward 38 12 N | 

 0410 Add Lines 17 and 37 39 12 N | 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 435

 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 YYYYMMDD 

 0020 Tax Year Ending 8 YYYYMMDD 

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 436

 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0120 Type Of Filer: 1 NO ENTRY 

 (corporation) 

 

 0130 Type Of Filer: 1 NO ENTRY 

 (trust) 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 437

 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 438

 FORM 5713 PAGE 1 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 439

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 440

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0590 Do You Claim 7d 1 "X" or blank 

 Foreign Tax Credit - 

 No Box 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 441

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 442

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 443

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 444

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 445

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 446

 FORM 5713 PAGE 2 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 Desciption 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 447

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 448

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +1680 IC-DISCs Only - 9a(5) 3 NO ENTRY 

 Product Code 

 

 1690 Name Of Non-Listed 9b(1) 35 AN or blank 

 Country - 2 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 449

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 450

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 +2110 IC-DISCs - Enter 10a(5) 3 NO ENTRY 

 Product Code 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 451

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2120 Name Of Other 10b(1) 35 AN or blank 

 Country - 2 

 

 2130 Identifying Number - 10b(2) 9 N or blank 

 2 

 2140 Principal Business 10b(3) 6 N or blank 

 Code - 2 

 2150 Description Of 10b(4) 35 AN or blank 

 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 

 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 

 2250 Description Of 10d(4) 35 AN or blank 

 Business Activity - 

 4 

 

 2260 IC-DISCs - Enter 10d(5) 3 NO ENTRY 

 Product Code - 4 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 452

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2270 Name Of Other 10e(1) 35 AN or blank 

 Country - 5 

 

 2280 Identifying Number - 10e(2) 9 N or blank 

 5 

 2290 Principal Business 10e(3) 6 N or blank 

 Code - 5 

 2300 Description Of 10e(4) 35 AN or blank 

 Business Activity - 

 5 

 

 2310 IC-DISCs - Enter 10e(5) 3 NO ENTRY 

 Product Code - 5 

 2320 Name Of Other 10f(1) 35 AN or blank 

 Country - 6 

 2330 Identifying Number - 10f(2) 9 N or blank 

 6 

 2340 Principal Business 10f(3) 6 N or blank 

 Code - 6 

 2350 Description Of 10f(4) 35 AN or blank 

 Business Activity - 

 6 

 

 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 

 2400 Description Of 10g(4) 35 AN or blank 

 Business Activity - 

 7 

 

 2410 IC-DISCs - Enter 10g(5) 3 NO ENTRY 

 Product Code - 7 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 453

 FORM 5713 PAGE 3 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2420 Name Of Other 10h(1) 35 AN or blank 

 Country - 8 

 

 2430 Identifying Number - 10h(2) 9 N OR BLANK 

 8 

 2440 Principal Business 10h(3) 6 N OR BLANK 

 Code - 8 

 2450 Description Of 10h(4) 35 AN or blank 

 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 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 454

 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 455

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2600 Agreement Refrain 13a(1)(b) 1 "X" or blank 

 From Business with 

 Person (No) 

 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 456

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 *2740 Name Of Resquesting 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 457

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 458

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 459

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 460

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 461

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 462

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 463

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 464

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 4110 Business Code - 16 13b(3)p 6 N or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 465

 FORM 5713 PAGE 4 International Boycott Report 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 466

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 467

 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0140 Boycott Purchases - c(2) 12 N or blank 

 3 

 

 0150 Boycott Sales - 3 c(3) 12 N or blank 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 468

 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 469

 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 470

 SCHEDULE A (FORM 5713) Computation of The International Boycott 

 Factor 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0730 International 3 12 N 

 Boycott Factor 

 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 471

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 472

 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0140 Description Of b(3) 35 AN or blank 

 Business Activity - 

 2 

 

 0150 Foreign Taxes - 2 b(4) 12 N OR BLANK 

 0160 Prorated Share - 2 b(5) 12 N OR BLANK 

 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 A/N OR BLANK 

 Business Activity - 

 3 

 

 0220 Foreign Taxes - 3 c(4) 12 N OR BLANK 

 0230 Prorated Share - 3 c(5) 12 N OR BLANK 

 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 OR BLANK 

 0300 Prorated Share - 4 d(5) 12 N OR BLANK 

 0310 IC-DISC Taxable d(6) 12 NO ENTRY 

 Income - 4 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 473

 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0350 Description Of e(3) 35 AN or blank 

 Business Activity - 

 5 

 

 0360 Foreign Taxes - 5 e(4) 12 N OR BLANK 

 0370 Prorated Share - 5 e(5) 12 N OR BLANK 

 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 OR BLANK 

 0440 Prorated Share - 6 f(5) 12 N OR BLANK 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 474

 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0500 Foreign Taxes - 7 g(4) 12 N OR BLANK 

 

 0510 Prorated Share - 7 g(5) 12 N OR BLANK 

 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 

 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 OR BLANK 

 0580 Prorated Share - 8 h(5) 12 N OR BLANK 

 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 OR BLANK 

 0650 Prorated Share - 9 i(5) 12 N or blank 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 475

 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 OR BLANK 

 0720 Prorated Share - 10 j(5) 12 N OR BLANK 

 0730 IC-DISC Taxable j(6) 12 NO ENTRY 

 Income - 10 

 0740 FSC Taxable Income - j(7) 12 NO ENTRY 

 10 

 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 OR BLANK 

 0790 Prorated Share - 11 k(5) 12 N OR BLANK 

 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 A 

 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 or blank 

 0860 Prorated Share - 12 l(5) 12 N OR BLANK 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 476

 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 OR BLANK 

 0930 Prorated Share - 13 m(5) 12 N OR BLANK 

 0940 IC-DISC Taxable m(6) 12 NO ENTRY 

 Income - 13 

 0950 FSC Taxable Income m(7) 12 NO ENTRY 

 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 or blank 

 1000 Prorated Share - 14 n(5) 12 N OR BLANK 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 477

 SCHEDULE B (FORM 5713) Specifically Attributable Taxes & 

 Income ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 478

 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 OR BLANK 

 Before Adjustment 

 0050 International 2a(2) 12 N OR BLANK 

 Boycott Factor Line 

 3, Sch A (F5713) 

 

 0060 Reduction Of 2a(3) 12 N OR BLANK 

 Foreign Tax Credit 

 0070 Adjusted Foreign 2a(4) 12 N OR BLANK 

 Tax Credit 

 0080 Amount From Line O, 2b 12 N OR BLANK 

 Sch B (Form 5713) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 479

 SCHEDULE C (FORM 5713) PAGE 1 Tax Effect of The International 

 Boycott Provisions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Prorated Share Of 3a(1) 12 N OR BLANK 

 Total Income 

 

 0100 Prorated Share Of 3a(2) 12 N OR BLANK 

 Income Attributable 

 0110 Subtract Line 3(a)2 3a(3) 12 N OR BLANK 

 From Line 3(a)1 

 0120 International 3a(4) 12 N OR BLANK 

 Boycott Factor - 

 Line 3 

 

 0130 Prorated Share Of 3a(5) 12 N OR BLANK 

 Subpart F 

 0140 Amount From Line O, 3b 12 N OR BLANK 

 Sch B 

 0150 Prorated Share Of 4a(1) 12 N OR BLANK 

 Section 995 Amount 

 0160 International 4a(2) 12 N OR BLANK 

 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 OR BLANK 

 Columns 

 0200 International 5a(2) 12 NO ENTRY 

 Boycott Factor - 

 Line 5 

 

 0210 Exempt Foreign 5a(3) 12 N OR BLANK 

 Trade Income 

 0220 Amount From Line O 5b 12 N OR Blank 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 480

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 481

 FORM 5884 WORK OPPORTUNITY CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0178" 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 

 0080 Total Wages Worked 2 12 N 

 120-400 Hrs and 

 More 400 Hrs 

 

 @0085 Attach Exception 2 6 "STMbnn" or blank 

 Statement 

 0090 Work Oppt. Credits 3 12 N 

 From Flow-Through 

 Entities 

 

 0100 1041 Portion 4 12 NO ENTRY 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 482

 FORM 5884 WORK OPPORTUNITY CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Current Year Work 4 12 N 

 Opportunity Credit 

 

 0120 Allocated to 5 12 NO ENTRY 

 Beneficiaries or 

 Patrons 

 

 0130 Estate, Trust, Coop 6 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 483

 FORM 5884-A Credits for Employers Affected by 

 Hurricane ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0208" 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 Katrina 1a 12 N 

 Wages 

 0022 Qualified Rita Wages 1b 12 N 

 0024 Qualified Wilma 1c 12 N 

 Wages 

 0026 Total Qualified 1d 12 N 

 Wages 

 0030 40% of Above 2 12 N 

 0040 Empl Ret Cr from 3 12 N 

 PRTSHP, S Corp, 

 Coop, Est & Tr 

 

 0045 1041 Portion Amount 4 12 NO ENTRY 

 0050 Current Year Credit 4 12 N 

 0100 Value of Qualified 5 12 N 

 Lodging 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 484

 FORM 5884-A Credits for Employers Affected by 

 Hurricane ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 30% of Above 6 12 N 

 

 0120 Housing Cr from 7 12 N 

 PRTSHP, S Corp, 

 Coop, Est & Tr 

 

 0125 1041 Portion Amount 8 12 NO ENTRY 

 0130 Current Year Credit 8 12 N 

 (Add Lines 6 and 7) 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 485

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 486

 FORM 6198 At-Risk Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Tax Year Increases 7 12 N 

 

 0100 Line 6 Plus Line 7 8 12 N 

 0110 Tax Year Decreases 9 12 N 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 487

 FORM 6198 At-Risk Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 488

 FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0501" 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 

 0035 AGI or AGI Less 1 12 N 

 Deductions 

 0045 Medical/Dental 2 12 N 

 Expense 

 0065 Schedule A Taxes 3 12 N 

 0085 Certain Mortgage 4 12 N 

 Int. 

 0087 Miscellaneous 5 12 N 

 Itemized Deductions 

 0089 Worksheet Amount 6 12 N 

 *0090 Type of Other Tax 7 25 AN or "STMbnn" 

 Refund 

 +0091 Amount of Other Tax 7 12 N 

 Refund 

 0092 Refund of Taxes 7 12 N 

 0094 Investment Int. 8 12 N 

 Expense 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 489

 FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0096 Depletion 9 12 N 

 

 0098 Net Operating Loss 10 12 N 

 0100 Tax Exempt Interest 11 12 N 

 From Private 

 Activity Bonds 

 

 0102 Section 1202 12 12 N 

 Exclusion 

 0104 Incentive Stock 13 12 N 

 Options 

 0106 Beneficiaries of 14 12 N 

 Estates and Trusts 

 0110 Large Partnerships 15 12 N 

 0114 Adjusted Gain or 16 12 N 

 Loss 

 0118 Depreciation 17 12 N 

 0122 Passive Activity 18 12 N 

 Loss 

 0126 Certain Loss 19 12 N 

 Limitations 

 0130 Circulation Expense 20 12 N 

 0134 Long-term Contracts 21 12 N 

 0138 Mining Exploration 22 12 N 

 and Development 

 Costs 

 

 0142 Research 23 12 N 

 Experimental Expense 

 0146 Certain Installment 24 12 N 

 Sales 

 0150 Intangible Drilling 25 12 N 

 0154 Other Adjustments 26 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 490

 FORM 6251 PAGE 1 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0267 Alternative Tax Net 27 12 N 

 Operating Loss 

 

 0283 Alternative Minimum 28 12 N 

 Taxable Income 

 0287 Exemption Amount 29 12 N 

 0306 Child Exemption 29 1 "C" or blank 

 Worksheet Literal 

 0315 Adjusted AMT Income 30 12 N 

 0325 Initial Minimum Tax 31 12 N 

 0330 Foreign Tax Credit 32 12 N 

 0333 Tentative Minimum 33 12 N 

 Tax 

 0337 Applicable Return 34 12 N 

 Tax 

 0340 Alternative Minimum 35 12 N 

 Tax 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 491

 FORM 6251 PAGE 2 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0283" for Fixed; 

 "nnnn" for variable 

 format 

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

 0350 Record ID 6 "FRMbbb" 

 

 0351 Form Number 6 "6251bb" 

 0352 Page Number 5 "PG02b" 

 0353 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0354 Filler 1 blank 

 0355 Form Occurrence 7 N 

 Number 0000001 

 0360 Adjusted AMT Income 36 12 N 

 0370 Amount from 37 12 N 

 Appropriate 

 Worksheet 

 

 0380 Unrecaptured 38 12 N 

 Section 1250 Gain 

 0390 Amount Per Line 39 12 N 

 Instructions 

 0410 Smaller of Lines 36 40 12 N 

 or 39 

 0420 Subtract Line 40 41 12 N 

 from 36 

 0430 Multiply Line 41 by 42 12 N 

 .26 or.28 and 

 Subtract $3,500 

 

 0470 Filing Status Amount 43 12 N 

 0480 Amount from 44 12 N 

 Appropriate 

 Worksheet 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 492

 FORM 6251 PAGE 2 Alternative Minimum Tax - Individuals 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0485 Subtract Line 44 45 12 N 

 from 43 

 

 0490 Smaller of Lines 36 46 12 N 

 or 37 

 0500 Enter Smaller of 47 12 N 

 Line 45 or Line 46 

 0515 Multiply Line 47 by 48 12 N 

 .05 

 0580 Subtract Line 47 49 12 N 

 from 46 

 0590 Multiply Line 49 by 50 12 N 

 .15 

 0605 Subtract Line 46 51 12 N 

 from 40 

 0610 Multiply Line 51 by 52 12 N 

 .25 

 0615 Add Lines 42, 48, 53 12 N 

 50, and 52 

 0620 Multiply Line 36 by 54 12 N 

 .26 or .28 

 0625 Smaller of Line 53 55 12 N 

 or Line 54 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 493

 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 - 0000010 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 494

 FORM 6252 Installment Sale Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0130 Adjusted Basis 10 12 N 

 

 0140 Commission/Other Exp 11 12 N 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 495

 FORM 6252 Installment Sale Income 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 496

 FORM 6478 Credit for Alcohol Used as Fuel 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0442" 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 Qualified Ethanol 1(a) 12 N 

 Fuel Production 

 (Gallons) 

 

 0030 Total Qualified 1(c) 12 N 

 Ethanol Fuel 

 0040 190 Proof or 2(a) 12 N 

 Greater (in Gallons) 

 0050 Total 190 Proof or 2(c) 12 N 

 Greater 

 0060 Less than 190 Proof 3(a) 12 N 

 but at least 150 

 Proof Gallons 

 

 0070 Total less than 190 3(c) 12 N 

 Proof but at least 

 150 Proof 

 

 0080 Amount to Include 4 12 N 

 in Income 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 497

 FORM 6478 Credit for Alcohol Used as Fuel 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0095 Partnerships, etc. 5 12 N 

 Fuel Credits 

 

 0105 Total of Previous 6 12 N 

 Four Lines 

 0115 Credit from Passive 7 12 N 

 Activities 

 0125 Previous Total 8 12 N 

 minus Passive 

 Activities Credit 

 

 0135 Passive Activity 9 12 N 

 Credit Allowed 

 0145 Carry-back/Carry- 10 12 N 

 forward of Credit 

 --| 

 0150 Current Year Credit 11 12 N 

 for Alcohol Used as 

 Fuel 

 

 --| 

 0160 Allocated to 12 12 NO ENTRY 

 Beneficiaries 

 

 0165 Attach 1041 12 6 NO ENTRY 

 Statement 

 0170 Estate and Trust 13 12 NO ENTRY 

 Current Year Credit 

 0240 Regular Tax before 14 12 N 

 Credits 

 0250 Alternative Minimum 15 12 N 

 Tax 

 0260 Regular Tax plus 16 12 N 

 Alternative Minimum 

 Tax 

 

 0270 Foreign Tax Credit 17a 12 N 

 0285 Credits from Form 17b 12 N 

 1040 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 498

 FORM 6478 Credit for Alcohol Used as Fuel 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0350 Qualified Electric 17c 12 N 

 Vehicle Credit 

 

 0360 Alternative Motor 17d 12 N 

 Vehicle Credit 

 0370 Alternative Fuel 17e 12 N 

 Vehicle Refueling 

 Prop Credit 

 

 0380 Total Credits 17f 12 N 

 0390 Net Income Tax 18 12 N 

 0410 Net Regular Tax 19 12 N 

 0420 Enter 25% of Excess 20 12 N 

 0425 Net Income minus 21 12 N 

 Enter 25% 

 0430 General Business 22 12 N 

 Credit 

 0440 Adjusted Net Income 23 12 N 

 Tax minus GBC 

 0450 Credit for Alcohol 24 12 N 

 Used as Fuel 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 499

 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0498" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 500

 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Percentage of 8 12 N 

 Contract Research 

 Expenses - Sect. A 

 

 0090 Total Qualified 9 12 N 

 Research Expenses - 

 Sect. A 

 

 0100 Fixed-Base 10 6 R 

 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 | 

 --| 

 0195 Paid or Inc to 18 12 N 

 Energy Consortia - 

 Sect. B 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 501

 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0200 Payments Paid or 19 12 N 

 Incurred - Sect. B 

 

 0210 Organization Base 20 12 N 

 Period Amt. - Sect. 

 B 

 

 0220 Subtract Line 20 21 12 N 

 from Line 19 

 0224 Add Lines 18 and 21 22 12 N 

 0230 Multiply Line 22 by 23 12 N 

 20% 

 0240 Wages for Qualified 24 12 N 

 Services - Sect. B 

 0250 Cost of Supplies - 25 12 N 

 Sect. B 

 0260 Costs of Computers - 26 12 N 

 Sect. B 

 0270 Percentage of 27 12 N 

 Contract Research 

 Expenses - Sect. B 

 

 0280 Total Qualified 28 12 N 

 Research Expenses - 

 Sect. B 

 

 0290 Avg. Annual Gross 29 12 N 

 Receipts - Sect. B 

 0300 Multiply Line 29 by 30 12 N 

 1% 

 0310 Subtract Line 30 31 12 N 

 from Line 28 

 0320 Multiply Line 29 by 32 12 N 

 1.5% 

 0330 Subtract Line 32 33 12 N 

 from Line 28 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 502

 FORM 6765 PAGE 1 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0340 Subtract Line 33 34 12 N 

 from Line 31 

 

 0350 Multiply Line 29 by 35 12 N 

 2% 

 0360 Subtract Line 35 36 12 N 

 from Line 28 

 0370 Subtract Line 36 37 12 N 

 from Line 33 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 503

 FORM 6765 PAGE 2 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0371" for Fixed; | 

 "nnnn" for variable 

 format 

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

 0443 Record ID 6 "FRMbbb" 

 

 0444 Form Number 6 "6765bb" 

 0445 Page Number 5 "PG02b" 

 0446 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0447 Filler 1 Blank 

 0448 Form Occurrence 7 N 

 Number 0000001 

 0465 Multiply Line 34 by 38 12 N | 

 3% 

 0470 Multiply Line 37 by 39 12 N | 

 4% 

 0475 Multiply Line 36 by 40 12 N | 

 5% 

 0480 Add Lines 23, 38, 41 12 N 

 39, and 40 

 0485 Section 280C 42 1 "X" or blank | 

 Election "Yes" Box - 

 B 

 

 0490 Section 280C 42 1 "X" or blank | 

 Election "No" Box - 

 B 

 

 0495 Alternative 42 12 N | 

 Incremental Credit 

 @0500 Attach Schedule 42 6 "STMbnn" or blank | 

 --| 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 504

 FORM 6765 PAGE 2 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0520 Paid or Incurred to 43 12 NO ENTRY 

 Energy Consortia 

 

 0530 Research Payments 44 12 NO ENTRY 

 to Qualified Orgs 

 0540 Qualified Org Base 45 12 NO ENTRY 

 Period Amount 

 0550 Subtract Line 45 46 12 NO ENTRY 

 from Line 44 

 0560 Add Lines 43 and 46 47 12 NO ENTRY 

 0570 Multiply Line 47 by 48 12 NO ENTRY 

 20% 

 0580 Wages for Qualified 49 12 NO ENTRY 

 Services 

 0590 Cost of Supplies 50 12 NO ENTRY 

 0600 Computer Rental or 51 12 NO ENTRY 

 Lease Costs 

 0610 Contract Research 52 12 NO ENTRY 

 Exp Applicable 

 Percentage 

 

 0620 Total Qualified 53 12 NO ENTRY 

 Research Expenses 

 0630 Prior 3 Years Total 54 12 NO ENTRY 

 Qualified Research 

 Expenses 

 

 0640 Divide Line 54 by 55 12 NO ENTRY 

 6.0 

 0650 Subtract Line 55 56 12 NO ENTRY 

 from Line 53 

 0660 Multiple Line 56 by 57 12 NO ENTRY 

 12% 

 0670 Add Lines 48 and 57 58 12 NO ENTRY 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 505

 FORM 6765 PAGE 2 Credit for Increasing Research Activities 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 --| 

 0700 Section 280C 59 1 NO ENTRY | 

 Election "Yes" Box - 

 C 

 

 0710 Section 280C 59 1 NO ENTRY | 

 Election "No" Box - 

 C 

 

 0720 Credit Amount 59 12 NO ENTRY | 

 0725 Reserved 59 6 NO ENTRY | 

 0730 Research Credit 60 12 N | 

 from Pass Through 

 Entities 

 

 0740 Add Line 17, 42 or 61 12 N | 

 59 to Line 60 

 0750 Allocated to 62 12 NO ENTRY | 

 Beneficiaries 

 0760 Estate and Trust 63 12 NO ENTRY | 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 506

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1103" 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 507

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0080 Loss - 1 1(b) 12 N 

 

 +0090 Gain - 1 1(c) 12 N 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 508

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @0260 Attached Schedule Part II 6 "STMbnn" or blank 

 of Straddles and 

 Components 

 

 *0270 Description of 10(a) 35 AN, "STMbnn" or blank 

 Property (Losses) - 

 1 

 

 +0280 Delivery Date 10(b) 8 YYYYMMDD or blank 

 (Losses) - 1 

 +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 or "STMbnn" 

 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) 35 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 509

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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) 35 AN, "STMbnn" or blank 

 Property (Gains) - 1 

 +0500 Entered into Date 12(b) 8 YYYYMMDD or blank 

 (Gains) - 1 

 +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 or "STMbnn" 

 0560 Description of 12(a) 35 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 510

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 *0670 Description of 14(a) 35 AN, "STMbnn" or blank 

 Property 

 (Unrecognized 

 Gains) - 1 

 

 +0680 Date Acquired 14(b) 8 YYYYMMDD or blank 

 (Unrecognized 

 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) 35 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 511

 FORM 6781 Gains and Losses from Section 1256, 

 Contracts ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 35 '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 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 512

 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1178" 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) 

 Indentification 

 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) 

 

 0035 Substituted Return 2 1 "X" or blank 

 Treatment Yes Box 

 0040 Substituted Return 2 1 "X" or blank 

 Treatment No Box 

 0050 Pass-Through Entity 3a 1 "X" or blank 

 (Partnership) 

 0055 Pass-Through Entity 3b 1 "X" or blank 

 (Electing Large 

 Partnership) 

 

 0060 Pass-Through Entity 3c 1 "X" or blank 

 (S Corporation) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 513

 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0065 Pass-Through Entity 3d 1 "X" or blank 

 (Estate) 

 

 0070 Pass-Through Entity 3e 1 "X" or blank 

 (Trust) 

 0075 Pass-Through Entity 3f 1 "X" or blank 

 (REMIC) 

 0080 Identifying Number 4 9 N 

 of Pass-Through 

 Entity 

 

 0090 Name of Pass- 5 35 AN Allowable special 

 Through Entity characters are: space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 

 0100 Address of Pass- 5 35 AN, Allowable special 

 Through Entity characters are space, 

 slash, hyphen and 

 Literal "NONE" 

 

 0110 City of Pass- 5 22 A, Allowable special 

 Through Entity character is space 

 0120 State of Pass- 5 2 A (Standard Postal State 

 Through Entity Abbreviations) 

 0130 Zip Code of Pass- 5 12 N (left-justified) 

 Through Entity 

 0140 Tax Shelter 6 12 AN or blank 

 Registration Number 

 0150 IRS Center Where 7 5 "MSPC " 

 Return is Filed 

 0160 Tax Year of Pass- 8 8 DT 

 Through Entity 

 (from) 

 

 0165 Tax Year of Pass- 8 8 DT 

 Through Entity (to) 

 0170 Your Tax Year (from) 8 8 DT 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 514

 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0175 Your Tax Year (to) 8 8 DT 

 

 0180 Description of 10a 60 AN 

 Inconsistent or AAR 

 Items-1 

 

 0190 Amount of Item Box-1 10b 1 "X" or blank 

 0200 Treatment of Item 10b 1 "X" or blank 

 Box-1 

 0210 Amount on Sch K-1, 10c 12 N 

 Sch Q, Stmt or 

 Return-1 

 

 0220 Amount you are 10d 12 N 

 Reporting-1 

 0230 Difference between 10e 12 N 

 C & D-1 

 0240 Description of 11a 60 AN or blank 

 Inconsistent or AAR 

 Items-2 

 

 0250 Amount of Item Box-2 11b 1 "X" or blank 

 0260 Treatment of Item 11b 1 "X" or blank 

 Box-2 

 0270 Amount on Sch K-1, 11c 12 N or blank 

 Sch Q, Stmt or 

 Return-2 

 

 0280 Amount you are 11d 12 N or blank 

 Reporting-2 

 0290 Difference between 11e 12 N or blank 

 C & D-2 

 0300 Description of 12a 60 AN or blank 

 Inconsistent or AAR 

 Items-3 

 

 0310 Amount of Item Box-3 12b 1 "X" or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 515

 FORM 8082 PAGE 1 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0320 Treatment of Item 12b 1 "X" or blank 

 Box-3 

 

 0330 Amount on Sch K-1, 12c 12 N or blank 

 Sch Q, Stmt or 

 Return-3 

 

 0340 Amount you are 12d 12 N or blank 

 Reporting-3 

 0350 Difference between 12e 12 N or blank 

 C & D-3 

 0360 Description of 13a 60 AN or blank 

 Inconsistent or AAR 

 Items-4 

 

 0370 Amount of Item Box-4 13b 1 "X" or blank 

 0380 Treatment of Item 13b 1 "X" or blank 

 Box-4 

 0390 Amount on Sch K-1, 13c 12 N or blank 

 Sch Q, Stmt, or 

 Return-4 

 

 0400 Amount you are 13d 12 N or blank 

 Reporting-4 

 0410 Difference between 13e 12 N or blank 

 C & D-4 

 0420 Explanations-1 Part III 70 AN 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 516

 

 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) 

 Indentification 

 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 

 0560 Explanations-4 Part III 70 AN 

 0570 Explanations-5 Part III 70 AN 

 0580 Explanations-6 Part III 70 AN 

 0590 Explanations-7 Part III 70 AN 

 0600 Explanations-8 Part III 70 AN 

 0610 Explanations-9 Part III 70 AN 

 0620 Explanations-10 Part III 70 AN 

 0630 Explanations-11 Part III 70 AN 

 0640 Explanations-12 Part III 70 AN 

 0650 Explanations-13 Part III 70 AN 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 517

 FORM 8082 PAGE 2 Notice of Inconsistent Treatment or 

 (AAR) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0660 Explanations-14 Part III 70 AN 

 

 0670 Explanations-15 Part III 70 AN 

 0680 Explanations-16 Part III 70 AN 

 0690 Explanations-17 Part III 70 AN 

 0700 Explanations-18 Part III 70 AN 

 0710 Explanations-19 Part III 70 AN 

 0720 Explanations-20 Part III 70 AN 

 0730 Explanations-21 Part III 70 AN 

 0740 Explanations-22 Part III 70 AN 

 0750 Explanations-23 Part III 70 AN 

 0760 Explanations-24 Part III 70 AN 

 0770 Explanations-25 Part III 70 AN 

 0780 Explanations-26 Part III 70 AN 

 0790 Explanations-27 Part III 70 AN 

 0800 Explanations-28 Part III 70 AN 

 0810 Explanations-29 Part III 70 AN 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 518

 FORM 8271 Investor Reporting of Tax Shelter ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0960" for Fixed; 

 "nnnn" for variable 

 format 

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

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8271bb" 

 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 or blank 

 0020 Investor's Tax Year 8 YYYYMMDD 

 Ended 

 0030 Tax Shelter Name - 1 1a 35 AN 

 0040 Tax Shelter 1b 11 N 

 Registration Number 

 - 1 

 

 0050 Name of Person Who 1b 35 NO ENTRY 

 Applied for 

 Registration - 1 

 

 0060 Tax Shelter 1c 9 N or blank 

 Identifying Number - 

 1 

 

 0070 Tax Shelter Name - 2 2a 35 'See 1st Occ.' 

 0080 Tax Shelter 2b 11 'See 1st Occ.' 

 Registration Number 

 - 2 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 519

 FORM 8271 Investor Reporting of Tax Shelter ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Name of Person Who 2b 35 'See 1st Occ.' 

 Applied for 

 Registration - 2 

 

 0100 Tax Shelter 2c 9 'See 1st Occ.' 

 Identifying Number - 

 2 

 

 0110 Tax Shelter Name - 3 3a 35 'See 1st Occ.' 

 0120 Tax Shelter 3b 11 'See 1st Occ.' 

 Registration - 3 

 0130 Name of Person Who 3b 35 'See 1st Occ.' 

 Applied for 

 Registration - 3 

 

 0140 Tax Shelter 3c 9 'See 1st Occ.' 

 Identifying Number - 

 3 

 

 0150 Tax Shelter Name - 4 4a 35 'See 1st Occ.' 

 0160 Tax Shelter 4b 11 'See 1st Occ.' 

 Registration Number 

 - 4 

 

 0170 Name of Person Who 4b 35 'See 1st Occ.' 

 Applied for 

 Registration - 4 

 

 0180 Tax Shelter 4c 9 'See 1st Occ.' 

 Identifying Number - 

 4 

 

 0190 Tax Shelter Name - 5 5a 35 'See 1st Occ.' 

 0200 Tax Shelter 5b 11 'See 1st Occ.' 

 Registration Number 

 - 5 

 

 0210 Name of Person Who 5b 35 'See 1st Occ.' 

 Applied for 

 Registration - 5 

 

 0220 Tax Shelter 5c 9 'See 1st Occ.' 

 Identifying Number - 

 5 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 520

 FORM 8271 Investor Reporting of Tax Shelter ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0230 Tax Shelter Name - 6 6a 35 'See 1st Occ.' 

 

 0240 Tax Shelter 6b 11 'See 1st Occ.' 

 Registration Number 

 - 6 

 

 0250 Name of Person Who 6b 35 'See 1st Occ.' 

 Applied for 

 Registration - 6 

 

 0260 Tax Shelter 6c 9 'See 1st Occ.' 

 Identifying Number - 

 6 

 

 0270 Tax Shelter Name - 7 7a 35 'See 1st Occ.' 

 0280 Tax Shelter 7b 11 'See 1st Occ.' 

 Registration Number 

 - 7 

 

 0290 Name of Person Who 7b 35 'See 1st Occ.' 

 Applied for 

 Registration - 7 

 

 0300 Tax Shelter 7c 9 'See 1st Occ.' 

 Identifying Number - 

 7 

 

 0310 Tax Shelter Name - 8 8a 35 'See 1st Occ.' 

 0320 Tax Shelter 8b 11 'See 1st Occ.' 

 Registration Number 

 - 8 

 

 0330 Name of Person Who 8b 35 'See 1st Occ.' 

 Applied for 

 Registration - 8 

 

 0340 Tax Shelter 8c 9 'See 1st Occ.' 

 Identifying Number - 

 8 

 

 0350 Tax Shelter Name - 9 9a 35 'See 1st Occ.' 

 0360 Tax Shelter 9b 11 'See 1st Occ.' 

 Registration Number 

 - 9 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 521

 FORM 8271 Investor Reporting of Tax Shelter ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0370 Name of Person Who 9b 35 'See 1st Occ.' 

 Applied for 

 Registration - 9 

 

 0380 Tax Shelter 9c 9 'See 1st Occ.' 

 Identifying Number - 

 9 

 

 0390 Tax Shelter Name - 10a 35 'See 1st Occ.' 

 10 

 0400 Tax Shelter 10b 11 'See 1st Occ.' 

 Registration Number 

 - 10 

 

 0410 Name of Person Who 10b 35 'See 1st Occ.' 

 Applied for 

 Registration - 10 

 

 0420 Tax Shelter 10c 9 'See 1st Occ.' 

 Identifying Number - 

 10 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 522

 FORM 8275 PAGE 1 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1487" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8275bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Indentification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 NO ENTRY 

 0020 Rev Rul, Rev Proc, I 1(a) 35 AN 

 etc-1 

 0030 Item or Group of I 1(b) 50 AN 

 Items-1 

 0040 Detailed I 1(c) 50 AN 

 Description of 

 Items 1-1 

 

 0050 Detailed I 1(c) 50 AN 

 Description of 

 Items 2-1 

 

 0060 Form or Schedule-1 I 1(d) 21 AN 

 0070 Line Number-1 I 1(e) 5 AN 

 0080 Amount-1 I 1(f) 12 N 

 0090 Rev Rul, Rev Proc, I 2(a) 35 AN or blank 

 etc-2 

 0100 Item or Group of I 2(b) 50 AN or blank 

 Items-2 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 523

 FORM 8275 PAGE 1 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Detailed I 2(c) 50 AN or blank 

 Description of 

 Items 1-2 

 

 0120 Detailed I 2(c) 50 AN or blank 

 Description of 

 Items 2-2 

 

 0130 Form or Schedule-2 I 2(d) 21 AN or blank 

 0140 Line Number-2 I 2(e) 5 AN or blank 

 0150 Amount-2 I 2(f) 12 N or blank 

 0160 Rev Rul, Rev Proc, I 3(a) 35 AN or blank 

 etc-3 

 0170 Item or Group of I 3(b) 50 AN or blank 

 Items-3 

 0180 Detailed I 3(c) 50 AN or blank 

 Description of 

 Items 1-3 

 

 0190 Detailed I 3(c) 50 AN or blank 

 Description of 

 Items 2-3 

 

 0200 Form or Schedule-3 I 3(d) 21 AN or blank 

 0210 Line Number-3 I 3(e) 5 AN or blank 

 0220 Amount-3 I 3(f) 12 N or blank 

 0230 Detailed II 1 70 AN 

 Explanation 1-1 

 0240 Detailed II 1 70 AN 

 Explanation 1-2 

 0250 Detailed II 1 70 AN 

 Explanation 1-3 

 0260 Detailed II 2 70 AN or blank 

 Explanation 2-1 

 0270 Detailed II 2 70 AN or blank 

 Explanation 2-2 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 524

 FORM 8275 PAGE 1 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0280 Detailed II 2 70 AN or blank 

 Explanation 2-3 

 

 0290 Detailed II 3 70 AN or blank 

 Explanation 3-1 

 0300 Detailed II 3 70 AN or blank 

 Explanation 3-2 

 0310 Detailed II 3 70 AN or blank 

 Explanation 3-3 

 0320 Name of Pass- III 1 35 AN Allowable special 

 Through Entity characters are: space, 

 less-than (<), hyphen 

 (-), and ampersand (&) 

 

 0330 Address of Pass- III 1 35 AN, Allowable special 

 Through Entity characters are space, 

 slash, hyphen and 

 Literal "NONE" 

 

 0340 City of Pass- III 1 22 A, Allowable special 

 Through Entity character is space 

 0350 State of Pass- III 1 2 A (Standard Postal State 

 Through Entity Abbreviations) 

 0360 Zip Code of Pass- III 1 12 N (left-justified) 

 Through Entity 

 0370 Identifying Number III 2 9 N 

 of Pass-Through 

 Entity 

 

 0380 Tax Year of Pass- III 3 8 YYYYMMDD 

 Through Entity 

 (from) 

 

 0390 Tax Year of Pass- III 3 8 YYYYMMDD 

 Through Entity (to) 

 0400 IRS Center where III 4 5 AN 

 Pass-through Entity 

 Return Filed 

 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 525

 FORM 8275 PAGE 2 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "2073" for Fixed; 

 "nnnn" for variable 

 format 

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

 0420 Record ID 6 "FRMbbb" 

 

 0421 Form Number 6 "8275bb" 

 0422 Page Number 5 "PG02b" 

 0423 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0424 Filler 1 blank 

 0425 Form Occurrence 7 N 

 Number 0000001 

 0430 Explanations-1 IV 70 AN 

 0440 Explanations-2 IV 70 AN 

 0450 Explanations-3 IV 70 AN 

 0460 Explanations-4 IV 70 AN 

 0470 Explanations-5 IV 70 AN 

 0480 Explanations-6 IV 70 AN 

 0490 Explanations-7 IV 70 AN 

 0500 Explanations-8 IV 70 AN 

 0510 Explanations-9 IV 70 AN 

 0520 Explanations-10 IV 70 AN 

 0530 Explanations-11 IV 70 AN 

 0540 Explanations-12 IV 70 AN 

 0550 Explanations-13 IV 70 AN 

 0560 Explanations-14 IV 70 AN 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 526

 FORM 8275 PAGE 2 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0570 Explanations-15 IV 70 AN 

 

 0580 Explanations-16 IV 70 AN 

 0590 Explanations-17 IV 70 AN 

 0600 Explanations-18 IV 70 AN 

 0610 Explanations-19 IV 70 AN 

 0620 Explanations-20 IV 70 AN 

 0630 Explanations-21 IV 70 AN 

 0640 Explanations-22 IV 70 AN 

 0650 Explanations-23 IV 70 AN 

 0660 Explanations-24 IV 70 AN 

 0670 Explanations-25 IV 70 AN 

 0680 Explanations-26 IV 70 AN 

 0690 Explanations-27 IV 70 AN 

 0700 Explanations-28 IV 70 AN 

 0710 Explanations-29 IV 70 AN 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 527

 FORM 8275-R PAGE 1 Regulation Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1487" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8275Rb" 

 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 Regulation Section-1 I 1(a) 35 AN 

 0030 Item or Group of I 1(b) 50 AN 

 Items-1 

 0040 Detailed I 1(c) 50 AN 

 Description of 

 Items 1-1 

 

 0050 Detailed I 1(c) 50 AN 

 Description of 

 Items 2-1 

 

 0060 Form or Schedule-1 I 1(d) 21 AN 

 0070 Line Number-1 I 1(e) 5 AN 

 0080 Amount-1 I 1(f) 12 N 

 0090 Regulation Section-2 I 2(a) 35 AN or blank 

 0100 Item or Group of I 2(b) 50 AN or blank 

 Items-2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 528

 FORM 8275-R PAGE 1 Regulation Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Detailed I 2(c) 50 AN or blank 

 Description of 

 Items 1-2 

 

 0120 Detailed I 2 (c) 50 AN or blank 

 Description of 

 Items 2-2 

 

 0130 Form or Schedule-2 I 2(d) 21 AN or blank 

 0140 Line Number-2 I 2(e) 5 AN or blank 

 0150 Amount-2 I 2(f) 12 N or blank 

 0160 Regulation Section-3 I 3(a) 35 AN or blank 

 0170 Item or Group of I 3(b) 50 AN or blank 

 Items-2 

 0180 Detailed I 3(c) 50 AN or blank 

 Description of 

 Items 1-3 

 

 0190 Detailed I 3(c) 50 AN or blank 

 Description of 

 Items 2-3 

 

 0200 Form or Schedule-3 I 3(d) 21 AN or blank 

 0210 Line Number-3 I 3(e) 5 AN or blank 

 0220 Amount-3 I 3(f) 12 N or blank 

 0230 Detailed II 1 70 AN 

 Explanation 1-1 

 0240 Detailed II 1 70 AN 

 Explanation 2-1 

 0250 Detailed II 1 70 AN 

 Explanation 3-1 

 0260 Detailed II 2 70 AN or blank 

 Explanation 1-2 

 0270 Detailed II 2 70 AN or blank 

 Explanation 2-2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 529

 FORM 8275-R PAGE 1 Regulation Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0280 Detailed II 2 70 AN or blank 

 Explanation 3-2 

 

 0290 Detailed II 3 70 AN or blank 

 Explanation 1-3 

 0300 Detailed II 3 70 AN or blank 

 Explanation 2-3 

 0310 Detailed II 3 70 AN or blank 

 Explanation 3-3 

 0320 Name of Pass- III 1 35 AN Allowable special 

 Through Entity characters are: space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 

 0330 Address of Pass- III 1 35 AN, Allowable special 

 Through Entity characters are space, 

 slash, hyphen and 

 Literal "NONE" 

 

 0340 City of Pass- III 1 22 A, Allowable special 

 Through Entity character is space 

 0350 State of Pass- III 1 2 A (Standard Postal State 

 Through Entity Abbreviations) 

 0360 Zip Code of Pass- III 1 12 N (left Justified) 

 Through Entity 

 0370 Identifying Number III 2 9 N 

 of Pass-Through 

 Entity 

 

 0380 Tax Year of Pass- III 3 8 YYYYMMDD 

 Through Entity 

 (from) 

 

 0390 Tax Year of Pass- III 3 8 YYYYMMDD 

 Through Entity (to) 

 0400 IRS Center where III 4 5 AN 

 Pass-through Entity 

 Return Filed 

 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 530

 FORM 8275-R PAGE 2 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "2003" for Fixed; 

 "nnnn" for variable 

 format 

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

 0420 Record ID 6 "FRMbbb" 

 

 0421 Form Number 6 "8275Rb" 

 0422 Page Number 5 "PG02b" 

 0423 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0424 Filler 1 Blank 

 0425 Form Occurrence 7 N 

 Number 0000001 

 0430 Explanations-1 IV 70 AN 

 0440 Explanations-2 IV 70 AN 

 0450 Explanations-3 IV 70 AN 

 0460 Explanations-4 IV 70 AN 

 0470 Explanations-5 IV 70 AN 

 0480 Explanations-6 IV 70 AN 

 0490 Explanations-7 IV 70 AN 

 0500 Explanations-8 IV 70 AN 

 0510 Explanations-9 IV 70 AN 

 0520 Explanations-10 IV 70 AN 

 0530 Explanations-11 IV 70 AN 

 0540 Explanations-12 IV 70 AN 

 0550 Explanations-13 IV 70 AN 

 0560 Explanations-14 IV 70 AN 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 531

 FORM 8275-R PAGE 2 Disclosure Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0570 Explanations-15 IV 70 AN 

 

 0580 Explanations-16 IV 70 AN 

 0590 Explanations-17 IV 70 AN 

 0600 Explanations-18 IV 70 AN 

 0610 Explanations-19 IV 70 AN 

 0620 Explanations-20 IV 70 AN 

 0630 Explanations-21 IV 70 AN 

 0640 Explanations-22 IV 70 AN 

 0650 Explanations-23 IV 70 AN 

 0660 Explanations-24 IV 70 AN 

 0670 Explanations-25 IV 70 AN 

 0680 Explanations-26 IV 70 AN 

 0690 Explanations-27 IV 70 AN 

 0700 Explanations-28 IV 70 AN 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 532

 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1555" for Fixed; | 

 "nnnn" for variable 

 format 

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

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8283bb" 

 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 

 0007 Reserved BMF Use 9 NO ENTRY 

 *0010 Donee Organization A 1A(a) 35 AN or "STMbnn" 

 +0015 Street Address A 1A(a) 35 AN 

 *+0019 City A 1A(a) 22 AN or "STMbnn" 

 +0023 State A 1A(a) 2 A 

 +0027 Zip Code A 1A(a) 12 N (left-justified) 

 *+0030 Descrip of Prop A 1A(b) 80 AN or "STMbnn" | 

 *+0035 Contribution Date A 1A(c) 8 DT or "STMbnn" | 

 +0040 Date Acquired A 1A(d) 6 DT or VAROUS | 

 +0045 How Acquired A 1A(e) 9 AN 

 +0050 Cost or Basis A 1A(f) 12 N 

 +0055 Fair Market Value A 1A(g) 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 533

 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0060 Qualified 1A(g) 1 "X" or blank 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 +0065 Method Used A 1A(h) 20 AN 

 0075 Donee Organization B 1B(a) 35 AN 

 0077 Street Address B 1B(a) 35 AN 

 0079 City B 1B(a) 22 AN 

 0081 State B 1B(a) 2 A 

 0083 Zip Code B 1B(a) 12 N (left-justified) 

 0085 Descrip of Prop B 1B(b) 80 AN | 

 0090 Contribution Date B 1B(c) 8 DT 

 0095 Date Acquired B 1B(d) 6 DT (YYYYMM) | 

 or VAROUS 

 0100 How Acquired B 1B(e) 9 AN 

 0105 Cost or Basis B 1B(f) 12 N 

 0110 Fair Market Value B 1B(g) 12 N 

 0115 Qualified 1B(g) 1 "X" or blank 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0120 Method used B 1B(h) 20 AN 

 0130 Donee Organization C 1C(a) 35 AN 

 0132 Street Address C 1C(a) 35 AN 

 0134 City C 1C(a) 22 AN 

 0136 State C 1C(a) 2 A 

 0138 Zip Code C 1C(a) 12 N (left-justified) 

 0140 Descrip of Prop C 1C(b) 80 AN | 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 534

 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0145 Contribution Date C 1C(c) 8 DT 

 

 0150 Date Acquired C 1C(d) 6 DT (YYYYMM) | 

 or VAROUS 

 0155 How Acquired C 1C(e) 9 AN 

 0160 Cost or Basis C 1C(f) 12 N 

 0165 Fair Market Value C 1C(g) 12 N 

 0170 Qualified 1C(g) 1 "X" or blank 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0180 Method Used C 1C(h) 20 AN 

 0200 Donee Organization D 1D(a) 35 AN 

 0205 Street Address D 1D(a) 35 AN 

 0209 City D 1D(a) 22 AN 

 0213 State D 1D(a) 2 A 

 0217 Zip Code D 1D(a) 12 N (left-justified) 

 0220 Descrip of Prop D 1D(b) 80 AN | 

 0230 Contribution Date D 1D(c) 8 DT 

 0240 Date Acquired D 1D(d) 6 DT (YYYYMM) | 

 or VAROUS 

 0250 How Acquired D 1D(e) 9 AN 

 0260 Cost or Basis D 1D(f) 12 N 

 0270 Fair Market Value D 1D(g) 12 N 

 0280 Qualified 1D(g) 1 "X" or blank 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0290 Method Used D 1D(h) 20 AN 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 535

 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0310 Donee Organization E 1E(a) 35 AN 

 

 0315 Street Address E 1E(a) 35 AN 

 0319 City E 1E(a) 22 AN 

 0323 State E 1E(a) 2 A 

 0327 Zip Code E 1E(a) 12 N (left-justified) 

 0330 Descrip of Prop E 1E(b) 80 AN | 

 0340 Contribution Date E 1E(c) 8 DT 

 0350 Date Acquired E 1E(d) 6 DT (YYYYMM) | 

 or VAROUS 

 0360 How Acquired E 1E(e) 9 AN 

 0370 Cost or Basis E 1E(f) 12 N 

 0380 Fair Market Value E 1E(g) 12 N 

 0390 Qualified 1E(g) 1 "X" or blank 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0400 Method Used E 1E(h) 20 AN 

 @0410 Qualified 6 "STMbnn" or blank 

 Conservation or FMV 

 Statement 

 

 0415 Reserved BMF Use 1 6 NO ENTRY 

 0418 Reserved BMF Use 2a 1 NO ENTRY 

 *0420 Property ID Letter 2a 6 AN (Values "A, B, C, D, 

 E" or "STMbnn") 

 +0430 Amount This Year 2b(1) 12 N 

 +0440 Amount Prior Year 2b(2) 12 N 

 +0450 Name Donee 2c 35 AN 

 *+0460 Number & Street 2c 35 AN or "STMbnn" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 536

 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0470 City 2c 22 AN 

 

 +0473 State 2c 2 A 

 +0476 Zip Code 2c 12 N 

 *+0480 Place Kept 2d 25 AN or "STMbnn" 

 +0490 Name of Person 2e 35 AN 

 0500 Restriction Yes 3a 1 "X" or blank 

 @0510 Restriction 3a 6 "STMbnn" or blank 

 Statement 

 0520 Restriction No 3a 1 "X" or blank 

 0530 Give Rights Yes 3b 1 "X" or blank 

 @0540 Give Rights Yes 3b 6 "STMbnn" or blank 

 Statement 

 0550 Give Rights No 3b 1 "X" or blank 

 0560 Restriction on Use 3c 1 "X" or blank 

 Yes 

 @0570 Restriction on Use 3c 6 "STMbnn" or blank 

 Statement 

 0580 Restriction on Use 3c 1 "X" or blank 

 No 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 537

 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0870" for Fixed; | 

 "nnnn" for variable 

 format 

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

 0590 Record ID 6 "FRMbbb" 

 

 0591 Form Number 6 "8283bb" 

 0592 Page Number 5 "PG02b" 

 0593 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0594 Filler 1 blank 

 0595 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0610 BMF Use Only 9 NO ENTRY 

 0641 Property Type-Art 4 1 "X" or blank 

 $20,000 or More 

 0642 Other Real Estate 4 1 "X" or blank 

 0643 Securities 4 1 "X" or blank 

 0644 Computer Equipment 4 1 "X" or blank 

 0645 Property Type-Art 4 1 "X" or blank 

 Less Than $20,000 

 0646 Collectibles 4 1 "X" or blank 

 0647 Qualified 4 1 "X" or blank 

 Conservation 

 Contribution 

 

 0648 Property Type-Other 4 1 "X" or blank 

 0649 Intellectual 4 1 "X" or blank 

 Property 

 *0650 Descrip of Prop (A) 5A(a) 40 AN or "STMbnn" | 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 538

 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0652 Summary Condition 5A(b) 30 AN 

 (A) 

 

 *+0654 Fair Market value 5A(c) 12 N or "STMbnn" | 

 (A) 

 +0660 Date Acquired (A) 5A(d) 6 DT (YYYYMM) | 

 0670 Reserved BMF Use 5A(d,e,f) 6 NO ENTRY 

 +0675 How Acquired (A) 5A(d,e,f) 11 AN | 

 +0680 Cost or Basis (A) 5A(f) 12 N 

 +0690 Bargain Sale (A) 5A(g) 12 N 

 +0700 Amt of Deductions 5A(h) 12 N 

 (A) 

 +0710 Ave. Trdg. Price(A) 5A(i) 12 N 

 0720 Descrip of Prop (B) 5B(a) 40 AN | 

 0722 Summary Condition 5B(b) 30 AN or "CONTINUED" | 

 (B) 

 0724 Fair Market value(B) 5B(c) 12 N 

 0730 Date Acquired (B) 5B(d) 6 DT (YYYYMM) | 

 0740 How Acquired (B) 5B(e) 11 AN 

 0750 Cost or Basis (B) 5B(f) 12 N 

 0760 Bargain Sale (B) 5B(g) 12 N 

 0770 Amt of Deductions 5B(h) 12 N 

 (B) 

 0780 Ave. Trdg. Price(B) 5B(i) 12 N 

 0790 Descrip of Prop (C) 5C(a) 40 AN | 

 0792 Summary Condition 5C(b) 30 AN or "CONTINUED" | 

 (C) 

 0794 Fair Market value(C) 5C(c) 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 539

 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 40 AN | 

 0870 Summary Condition 5D(b) 30 AN or "CONTINUED" | 

 (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 

 0945 Reserved BMF Use 5 6 NO ENTRY 

 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 | 

 0970 Date Received IV 8 DT 

 0973 Use of The Property IV 1 "X" or blank 

 for An Unrelated 

 Use Box - Yes 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 540

 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0976 Use of The Property IV 1 "X" or blank 

 for An Unrelated 

 Use Box - No 

 

 0980 Donee Name IV 35 AN 

 0990 Employer ID IV 9 N 

 1000 Number & Street IV 35 AN 

 1010 City IV 22 AN 

 1020 State IV 2 A 

 1030 Zip Code IV 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 541

 FORM 8379 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0921" 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 

 0010 Name Shown First on 1 35 AN, Allowable special 

 Return characters are: space, 

 and hyphen (-) 

 

 0020 First Social 1 9 N 

 Security Number 

 0030 First Injured 1 1 "X" or blank 

 Spouse Box 

 0040 Name Shown Second 1 35 AN, Allowable special 

 on Return characters are: space, 

 and hyphen (-) 

 

 0050 Second Social 1 9 N 

 Security Number 

 0060 Second Injured 1 1 "X" or blank 

 Spouse Box 

 0070 Tax Year for Claim 2 4 NO ENTRY 

 0080 Street Address 3 35 NO ENTRY 

 0090 City 3 22 NO ENTRY 

 0100 State Abbreviation 3 2 NO ENTRY 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 542

 FORM 8379 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Zip Code 3 12 NO ENTRY 

 

 0120 Address - Yes Box 4 1 NO ENTRY 

 0130 Address - No Box 4 1 NO ENTRY 

 0140 Divorced/Separated 5 1 "X" or blank 

 Box 

 0150 Community Property 6 1 "X" or blank 

 State - Yes Box 

 0160 Community Property 6 1 "X" or blank 

 State - No Box 

 0161 Community Property 6 2 "AZ" or blank (More than 

 State Abbreviation one state may apply on 

 for Arizona Line 6) 

 

 0162 Community Prop. 6 2 "CA" or blank (More than 

 State Abbreviation one state may apply on 

 for California Line 6) 

 

 0163 Community Property 6 2 "ID" or blank (More than 

 State Abbreviation one state may apply on 

 for Idaho Line 6) 

 

 0164 Community Prop. 6 2 "LA" or blank (More than 

 State Abbreviation one state may apply on 

 for Louisiana Line 6) 

 

 0165 Community Property 6 2 "NV" or blank (More than 

 State Abbreviation one state may apply on 

 for Nevada Line 6) 

 

 0166 Community Prop. 6 2 "NM" or blank (More than 

 State Abbreviation one state may apply on 

 for New Mexico Line 6) 

 

 0167 Community Property 6 2 "TX" or blank (More than 

 State Abbreviation one state may apply on 

 for Texas Line 6) 

 

 0168 Community Prop. 6 2 "WA" or blank (More than 

 State Abbreviation one state may apply on 

 for Washington Line 6) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 543

 FORM 8379 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0169 Community Prop. 6 2 "WI"or blank (More than 

 State Abbreviation one state may apply on 

 for Wisconsin Line 6) 

 

 0180 Wages - Joint Return 7aa 12 N 

 0190 Wages - Injured 7ab 12 N 

 Spouse 

 0200 Wages - Other Spouse 7ac 12 N 

 0210 Total Other Income - 7ba 12 N 

 Joint Return 

 0220 Total Other Income - 7bb 12 N 

 Injured Spouse 

 0230 Total Other Income - 7bc 12 N 

 Other Spouse 

 *0240 Other Income Type 1 7b 30 AN, "STMbnn" or blank 

 +0250 Other Income Type 1 7ba 12 N 

 Amount - Joint 

 Return 

 

 +0260 Other Income Type 1 7bb 12 N 

 Amount - Injured 

 Spouse 

 

 +0270 Other Income Type 1 7bc 12 N 

 Amount - Other 

 Spouse 

 

 0280 Other Income Type 2 7b 30 AN or blank 

 0290 Other Income Type 2 7ba 12 N 

 Amount - Joint 

 Return 

 

 0300 Other Income Type 2 7bb 12 N 

 Amount - Injured 

 Spouse 

 

 0310 Other Income Type 2 7bc 12 N 

 Amount - Other 

 Spouse 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 544

 FORM 8379 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0320 Other Income Type 3 7b 30 AN or blank 

 

 0330 Other Income Type 3 7ba 12 N 

 Amount - Joint 

 Return 

 

 0340 Other Income Type 3 7bb 12 N 

 Amount - Injured 

 Spouse 

 

 0350 Other Income Type 3 7bc 12 N 

 Amount - Other 

 Spouse 

 

 0360 Other Income Type 4 7b 30 AN or blank 

 0370 Other Income Type 4 7ba 12 N 

 Amount - Joint 

 Return 

 

 0380 Other Income Type 4 7bb 12 N 

 Amount - Injured 

 Spouse 

 

 0390 Other Income Type 4 7bc 12 N 

 Amount - Other 

 Spouse 

 

 0400 Other Income Type 5 7b 30 AN or blank 

 0410 Other Income Type 5 7ba 12 N 

 Amount - Joint 

 Return 

 

 0420 Other Income Type 5 7bb 12 N 

 Amount - Injured 

 Spouse 

 

 0430 Other Income Type 5 7bc 12 N 

 Amount - Other 

 Spouse 

 

 0440 Other Income Type 6 7b 30 AN or blank 

 0450 Other Income Type 6 7ba 12 N 

 Amount - Joint 

 Return 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 545

 FORM 8379 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0460 Other Income Type 6 7bb 12 N 

 Amount - Injured 

 Spouse 

 

 0470 Other Income Type 6 7bc 12 N 

 Amount - Other 

 Spouse 

 

 0480 Adjustments to 8a 12 N 

 Income - Joint 

 Return 

 

 0490 Adjustments to 8b 12 N 

 Income - Injured 

 Spouse 

 

 0500 Adjustments to 8c 12 N 

 Income - Other 

 Spouse 

 

 0540 Standard or 9a 12 N 

 Itemized Deduction - 

 Joint Return 

 

 0550 Standard or 9b 12 N 

 Itemized Deduction - 

 Injured Spouse 

 

 0560 Standard or 9c 12 N 

 Itemized Deduction - 

 Other Spouse 

 

 0570 Exemptions - Joint 10a 2 N 

 Return 

 0580 Exemptions - 10b 2 N 

 Injured Spouse 

 0590 Exemptions - Other 10c 2 N 

 Spouse 

 0600 Credits - Joint 11a 12 N 

 Return 

 0610 Credits - Injured 11b 12 N 

 Spouse 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 546

 FORM 8379 Injured Spouse Allocation 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0620 Credits - Other 11c 12 N 

 Spouse 

 

 0630 Other Taxes - Joint 12a 12 N 

 Return 

 0640 Other Taxes - 12b 12 N 

 Injured Spouse 

 0650 Other Taxes - Other 12c 12 N 

 Spouse 

 0660 Federal Income Tax 13a 12 N 

 Withheld - Joint 

 Return 

 

 0670 Federal Income Tax 13b 12 N 

 Withheld - Injured 

 Spouse 

 

 0680 Federal Income Tax 13c 12 N 

 Withheld - Other 

 Spouse 

 

 0690 Estimated Tax 14a 12 N 

 Payments - Joint 

 Return 

 

 0700 Estimated Tax 14b 12 N 

 Payments - Injured 

 Spouse 

 

 0710 Estimated Tax 14c 12 N 

 Payments - Other 

 Spouse 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 547

 FORM 8396 Mortgage Interest Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0469" 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 548

 FORM 8396 Mortgage Interest Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0066 Issue Date 8 DT 

 

 0070 Certified Mortgage 1 12 N 

 Interest Paid 

 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 Total Taxes Before 8 12 N 

 Credit 

 0151 Total Credits from 9 12 N 

 F1040 & F5695 

 0160 Tax Less Credits 10 12 N 

 0162 Initial Minimum Tax 11 12 N | 

 from F6251 

 0164 Subtract Line 11 12 12 N | 

 from Line 10 

 0170 Current Year 13 12 N | 

 Mortgage Interest 

 Credit 

 

 0180 Interest Offset/ 14 12 N | 

 Oldest Carryforward 

 Credit Combine 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 549

 FORM 8396 Mortgage Interest Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0190 Total Previous 15 12 N | 

 Carryforward Credit 

 II 

 

 0200 Previous 16 12 N | 

 Carryforward Credit 

 Offset 

 

 0210 Tentative Two-Year 17 12 N | 

 Carryforward Credit 

 0220 Next Year's Two- 18 12 N | 

 Year Carryforward 

 Credit 

 

 0230 Tentative Three- 19 12 N | 

 Year Carryforward 

 Credit 

 

 0240 Next Year's Three- 20 12 N | 

 Year Carryforward 

 Credit 

 

 0250 Next Year's Prior 21 12 N | 

 Year Carryforward 

 Credit 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 550

 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 Revitilization 

 Deductions 

 

 0050 Net Revitilization 2c 12 N 

 Deductions 

 0055 Other Net Income 3a 12 N 

 0060 Other Net Loss 3b 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 551

 FORM 8582 PAGE 1 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0065 Unallowed Prior 3c 12 N 

 Year Other Losses 

 

 0070 Net Other Activity 3d 12 N 

 Loss 

 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 

 Revitilization 

 Deduction 

 

 0230 Total Net Income 15 12 N 

 0235 Total Losses Allowed 16 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 552

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 553

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0370 Name of Activity 3 W1 20 AN 

 

 0380 Net Income 3 W1-(a) 12 N 

 0390 Net Loss 3 W1-(b) 12 N 

 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" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 554

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 555

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 556

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

NOTE: If you are required to file two copies of Worksheet 4, enter “STMbnn” 

in SEQ. 1560 and enter all information in the Statement Records. Identify 

the appropriate work sheet/line reference (the Name of Activity field can be 

used for this purpose) when beginning the second worksheet. 

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 557

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 558

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 559

 FORM 8582 PAGE 2 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 560

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 561

 FORM 8582 PAGE 3 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2280 Form or Schedule W6 10 AN 

 Reported on 3 

 

 2290 Loss 3 W6(a) 12 N 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 562

 FORM 8582 PAGE 3 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 *+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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 563

 FORM 8582 PAGE 3 Passive Activity Loss Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 564

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 565

 FORM 8582-CR PAGE 1 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Low-Income Housing 3b 12 N 

 PY Credits, 

 Worksheet 3, Col b 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 566

 FORM 8582-CR PAGE 1 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0220 Subtract Line 13c 14 12 N 

 from Line 12 

 

 0230 Tax Attributable to 15 12 N 

 the Amount on Line 

 14 

 

 0240 Smaller of Line 8 16 12 N 

 or Line 15 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 567

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 568

 FORM 8582-CR PAGE 2 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0340 Special Allowance 25c 12 N 

 for Rental Activity 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 569

 FORM 8582-CR PAGE 2 Passive Activity Credit Limitations 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0490 Description of the 40 80 AN or blank 

 Credit Property 

 

 0500 Amount of Unallowed 41 12 N 

 Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 570

 FORM 8586 Low-Income Housing Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0165" 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 

 @0025 Multiple Building 1 6 "STMbnn" or blank 

 Project Schedule 

 0050 Decrease in the 2 1 "X" or blank 

 Qualified Basis Box- 

 Yes 

 

 0060 Decrease in the 2 1 "X" or blank 

 Qualified Basis Box- 

 No 

 

 *0070 Building 2(i) 9 AN or "STMbnn" 

 Identification 

 Number - BIN1 

 

 +0080 Building 2(ii) 9 AN 

 Identification 

 Number - BIN2 

 

 +0090 Building 2(iii) 9 AN 

 Identification 

 Number - BIN3 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 571

 FORM 8586 Low-Income Housing Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0100 Building 2(iv) 9 AN 

 Identification 

 Number - BIN4 

 

 @0105 Credit Attributable 3 6 "STMbnn" or blank 

 to more than one 

 Building Sch 

 

 0110 Current Year Credit 3 12 N 

 0120 Low-Income Housing 4 12 N 

 Credit 

 0130 Total Current Year 5 12 N 

 & Low-Income 

 Housing Credit 

 

 0140 Allocated to 6 12 NO ENTRY 

 Beneficiaries 

 0150 Estate and Trust 7 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 572

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 573

 FORM 8594 PAGE 1 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0130 Assets Transferred II 4 12 N 

 Sales Price Class I 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 574

 FORM 8594 PAGE 1 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 575

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 576

 FORM 8594 PAGE 2 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0400 Supplemental Stmt III 8 12 N 

 Allocation Sales 

 Price Class III 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 577

 FORM 8594 PAGE 2 Asset Acquisition Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0520 Total Assets III 8 12 N 

 Allocation of Sales 

 Price 

 

 0530 Total Assets III 8 12 N 

 Redetermined 

 Allocation 

 

 *0540 Reason(s) for III 9 70 AN, "STMbnn" or blank 

 Increase 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 578

 FORM 8606 PAGE 1 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0261" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 579

 FORM 8606 PAGE 1 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0180 Current TY IRA 7 12 N 

 Withdrawals Less 

 Pre-Jan Rollover 

 

 0185 Tax Year Combined 8 12 N 

 IRA Value 

 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 

 --| 

 --| 

 0265 Taxable Amount 15 12 N | 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 580

 FORM 8606 PAGE 2 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0163" 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 

 0338 Total IRA 16 12 N 

 Conversion Amount 

 0342 IRA Basis 17 12 N 

 0344 Taxable IRA 18 12 N 

 Conversion Amount 

 0351 TY Roth IRA 19 12 N 

 Withdrawals Not 

 including Rollovers 

 

 0353 Qualified First- 20 12 N 

 Time Homebuyer Distr 

 0358 Subtract Line 20 21 12 N 

 from Line 19 

 0361 Roth IRA 22 12 N 

 Contribution Basis 

 0363 Subtract Line 22 23 12 N 

 from Line 21 

 0368 Basis in Roth IRA 24 12 N 

 Conversions 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 581

 FORM 8606 PAGE 2 Nondeductible IRAs 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 --| 

 0376 Taxable Amount 25c 12 N | 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 582

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 583

 FORM 8609-A Annual Statement for Low-Income Housing 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0100 Decrease in E 1 "X" or blank 

 Qualified Basis - No 

 

 0200 Eligible Basis of 1 12 N 

 Building 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 584

 FORM 8609-A Annual Statement for Low-Income Housing 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0370 Taxpayer's Credit 18 12 N 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 585

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 586

 FORM 8611 RECAPTURE OF LOW-INCOME HOUSING CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0120 Total Credits 1 12 N 

 Reported on Form 

 8586 in Prior Yrs 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 587

 FORM 8611 RECAPTURE OF LOW-INCOME HOUSING CREDIT 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0270 Interest on 16 12 NO ENTRY 

 Accelerated Portion 

 Recapture Amt 

 

 0280 Total Recapture 17 12 NO ENTRY 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 588

 FORM 8615 Tax for Children Under Age 18 With 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 589

 FORM 8615 Tax for Children Under Age 18 With 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 Gross Unearned 1 12 N 

 Income 

 

 0080 Deductions 2 12 N 

 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. 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 590

 FORM 8615 Tax for Children Under Age 18 With 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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. 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 591

 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0567" 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 592

 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0110 Type Of Shareholder 1 "X" or blank 

 (Partnership) 

 

 0120 Type Of Shareholder 1 "X" or blank 

 (S Corporation) 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 593

 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 

 

 0280 Election To Mark-to- I F 1 "X" or blank 

 market PFIC Stock 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 594

 FORM 8621 PAGE 1 Return by a Shareholder of a Passive 

 Investment... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 0420 Subtract Line 4b II4c 12 N 

 From Line 4a 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 595

 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1087" 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 III5 12 N 

 Of PFIC Stock At 

 End Of Tax Year 

 

 0460 Adjusted Basis In III6 12 N 

 Stock At End Of Tax 

 Year 

 

 0470 Excess - Subtract III7 12 N or blank 

 Line 6 From Line 5 

 0480 Any Unreversed III8 12 N or blank 

 Inclusions 

 0490 Smaller Of Line 7 III9 12 N or blank 

 Or Line 8 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 596

 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 @0605 Attach Statement - IV 6 "STMbnn" or blank 

 For Each Excess 

 Distribution 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 597

 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 598

 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 599

 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 600

 FORM 8621 PAGE 2 Return by A Shareholder of A Passive 

 Investment 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 601

 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 Tx 

 

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 602

 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0210 Pensions And 10 12 N 

 Annuities (Taxable 

 Amount) 

 

 0220 Rental Real Estate, 11 12 N 

 Royalties , 

 Partnerships, etc. 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 603

 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 *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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 604

 FORM 8689 Allocation of Individual Income Tax 

 to the VI 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0580 Amount Owed to 44 12 N 

 Virgin Islands 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 605

 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0553" 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 

 @0145 Schedule of C 6 "STMbnn" or blank 

 Additional Entity(s) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 606

 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0150 Employer C 9 N 

 Identification 

 Number of Entity 

 

 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 REG-Year Ended-1 Part I a 6 DT 

 0170 Taxable Income/Loss Part I 1a 12 N 

 for Prior Year(s)-1 

 0180 Adjustment to Part I 2a 12 N 

 Income-1 

 @0185 REG-Schedule of Part I 2a 6 "STMbnn" or blank 

 Separate Contracts-1 

 0187 Statement Reference Part I 2a 6 Blank 

 - BMF Use Only 

 0190 Adjusted Taxable Part I 3a 12 N 

 Income for Look- 

 Back Purposes-1 

 

 0200 Income Tax Part I 4a 12 N 

 Liability on Line 

 3a Amount-1 

 

 0210 Income Tax Part I 5a 12 N 

 Liability on Prior 

 Year(s) Return-1 

 

 0220 REG-Increase/ Part I 6a 12 N 

 Decrease in Prior 

 Year(s) Tax-1 

 

 0230 REG-Interest Due on Part I 7a 12 N or blank 

 Increase-1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 607

 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @0235 Explain Interest Part I 7a 6 "STMbnn" or blank 

 Comp Line 7 

 

 0240 REG-Interest to be Part I 8a 12 N or blank 

 Refunded on 

 Decrease-1 

 

 @0245 Explain Interest Part I 8a 6 "STMbnn" or blank 

 Comp Line 8 

 0250 REG-Year Ended-2 Part I b 6 DT or blank 

 0260 Taxable Income/Loss Part I 1b 12 N or blank 

 for Prior Year(s)-2 

 0270 Adjustment to Part I 2b 12 N or blank 

 Income-2 

 @0275 REG-Schedule of Part I 2b 6 "STMbnn" or blank 

 Separate Contracts-2 

 0277 Statement Reference Part I 2b 6 Blank 

 - BMF Use Only 

 0280 Adjusted Taxable Part I 3b 12 N or blank 

 Income for Look- 

 Back Purposes-2 

 

 0290 Income Tax Part I 4b 12 N or blank 

 Liability on Line 

 3b Amount-2 

 

 0300 Income Tax Part I 5b 12 N or blank 

 Liability on Prior 

 Year(s) Return-2 

 

 0310 REG-Increase/ Part I 6b 12 N or blank 

 Decrease in Prior 

 Year(s) Tax-2 

 

 0320 REG-Interest Due on Part I 7b 12 N or blank 

 Increase-2 

 @0325 Explain Interest Part I 7b 6 "STMbnn" or blank 

 Comp Line 7-2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 608

 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0330 REG-Interest to be Part I 8b 12 N or blank 

 Refunded on 

 Decrease-2 

 

 @0335 Explain Interest Part I 8b 6 "STMbnn" or blank 

 Comp Line 8-2 

 0340 REG-Year Ended-3 Part I c 6 DT or blank 

 0350 Taxable Income/Loss Part I 1c 12 N or blank 

 for Prior Year(s)-3 

 0360 Adjustment to Part I 2c 12 N or blank 

 Income-3 

 @0365 REG-Schedule of Part I 2c 6 "STMbnn" or blank 

 Separate Contracts-3 

 0367 Statement Reference Part I 2c 6 Blank 

 - BMF Use Only 

 0370 Adjusted Taxable Part I 3c 12 N or blank 

 Income for Look- 

 Back Purposes-3 

 

 0380 Income Tax Part I 4c 12 N or blank 

 Liability on Line 

 3c Amount-3 

 

 0390 Income Tax Part I 5c 12 N or blank 

 Liability on Prior 

 Year(s) Return-3 

 

 0400 REG-Increase/ Part I 6c 12 N or blank 

 Decrease in Prior 

 Year(s) Tax-3 

 

 0410 REG-Interest Due on Part I 7c 12 N or blank 

 Increase-3 

 @0415 Explain Interest Part I 7c 6 "STMbnn" or blank 

 Comp Line 7-3 

 0420 REG-Interest to be Part I 8c 12 N or blank 

 Refunded on 

 Decrease-3 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 609

 FORM 8697 PAGE 1 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @0425 Explain Interest Part I 8c 6 "STMbnn" or blank 

 Comp Line 8-3 

 

 0430 REG-Interest Due on Part I 7d 12 N or blank 

 Increase-Totals 

 0440 REG-Interest to be Part I 8d 12 N or blank 

 Refunded on 

 Decrease-Totals 

 

 0450 REG-Net Amount of Part I 9d 12 NO ENTRY 

 Interest to be 

 Refunded 

 

 0460 REG-Net Amount of Part I 10d 12 N 

 Interest You Owe 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 610

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 611

 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 612

 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 613

 FORM 8697 PAGE 2 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 614

 FORM 8801 PAGE 1 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0364" 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 615

 FORM 8801 PAGE 1 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0100 Line 5 Minus Line 8 9 12 N 

 

 0110 Line 4 Minus Line 9 10 12 N 

 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 

 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 

 Minimum Tax Credit 

 Carryforward 

 

 0210 Total of PY 20 12 N 

 Unallowed Fuel & 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 616

 FORM 8801 PAGE 1 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0250 Net Regular Income 24 12 N 

 Tax Liability 

 

 0260 Minimum Tax Credit 25 12 N 

 0270 Minimum Tax Credit 26 12 N 

 Carryforward to 

 Next Year 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 617

 FORM 8801 PAGE 2 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0283" 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 "PG02b" 

 0293 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0294 Filler 1 blank 

 0295 Form Occurrence 7 N 

 Number 0000001 

 0300 Amount from Line 10 27 12 N 

 0310 Amount from Prior 28 12 N 

 Year Sch D, Line 22 

 0320 Amount from Prior 29 12 N 

 Year Sch D, Line 19 

 0330 Smaller of Lines 28 30 12 N 

 & 29 Total/Line 4 

 of Sch D WS 

 

 0350 Smaller of Line 27 31 12 N 

 or Line 30 

 0360 Line 27 Minus Line 32 12 N 

 31 

 0370 Multiply Line 32 by 33 12 N 

 26% (.26) or by 28% 

 (.28) 

 

 0375 Enter Qualified 34 12 N 

 Amount 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 618

 FORM 8801 PAGE 2 Credit for Prior Year Minimum Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0385 Amount from Line 7 35 12 N 

 of WS or Line 23 of 

 Sch. D 

 

 0387 Subtract Line 35 36 12 N 

 from Line 34 

 0390 Smaller of Line 27 37 12 N 

 or 28 

 0400 Smaller of Line 36 38 12 N 

 or Line 37 

 0430 Multiply Line 38 by 39 12 N 

 5% (.05) 

 0440 Subtract Line 38 40 12 N 

 from Line 37 

 0524 Multiply Line 40 by 41 12 N 

 15% (.15) 

 0527 Subtract Line 37 42 12 N 

 from Line 31 

 0545 Multiply Line 42 by 43 12 N 

 25% (.25) 

 0550 Add Lines 33, 39, 44 12 N 

 41, and 43 

 0600 Multiply Line 27 by 45 12 N 

 26% (.26) or 28% 

 (.28) 

 

 0610 Enter Smaller of 46 12 N 

 Line 44 or Line 45 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 619

 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 Line 1 1 12 N 

 of Child 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 Total Taxable 5 1 "X" or blank | 

 Earned Income > 

 $11,750 - No Box 

 

 0035 Total Taxable 5 1 "X" or blank | 

 Earned Income > 

 $11,750 - Yes Box 

 

 0038 Net Total Earned 5 12 N 

 Income 

 0045 15% of Net Total 6 12 N 

 Earned Income 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 620

 FORM 8812 Additional Child Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 621

 FORM 8814 Parent's Election to Report Child's... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0357" 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 

 *0040 Tax Exempt Literal 1a 19 "TAX-EXEMPTbINTEREST", 

 "STMbnn" or blank 

 +0050 Tax Exempt Amount 1a 12 N 

 *0060 Nominee Dist. 1a 6 "ND", "STMbnn" or blank 

 Literal 1 

 +0070 Nominee Dist. 1a 12 N 

 Amount 1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 622

 FORM 8814 Parent's Election to Report Child's... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 623

 FORM 8814 Parent's Election to Report Child's... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 $850 - No 

 Box 

 

 0285 Amount on Line 14 15 1 "X" or blank 

 Less Than $850 - 

 Yes Box 

 

 0295 Form 8814 Tax 15 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 624

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 625

 FORM 8815 Exclusion of Interest From Series 

 EE U.S.... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 626

 FORM 8815 Exclusion of Interest From Series 

 EE U.S.... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0220 Taxable Expenses/ 7 6 R 

 Bonds Proceeds Rati 

 

 0230 Tentative Bond 8 12 N 

 Interest 

 0240 Modified AGI 9 12 N 

 0250 Allowable Write-In 10 12 N, 65600 or 98400 | 

 Amount 

 0260 Excess AGI 11 12 N 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 627

 FORM 8820 Orphan Drug Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0136" 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 2 12 N 

 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 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 628

 FORM 8824 PAGE 1 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0341" 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 50 AN, "STMbnn" or blank 

 Kind Property Given 

 0025 Reserved for BMF 1 6 Blank 

 Use Only 

 *0030 Description of Like- 2 50 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 629

 FORM 8824 PAGE 1 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Was The Exchange 7 1 "X" or blank 

 with a Related 

 Party - Yes 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 630

 FORM 8824 PAGE 1 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 631

 FORM 8824 PAGE 2 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0456" 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 632

 FORM 8824 PAGE 2 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @0305 Attach Statement 19 6 "STMbnn" or blank 

 

 0310 Smaller Of Lines 15 20 12 N 

 Or 19 

 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 50 AN, "STMbnn" or blank 

 Divested Property 

 0395 Reserved 27 6 NO ENTRY 

 *0400 Description of 28 50 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 633

 FORM 8824 PAGE 2 Like-Kind Exchanges 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 634

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 635

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 636

 FORM 8828 Recapture of Federal Mortgage Subsidy 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Original Lending 4 30 AN 

 Institution Name 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 637

 FORM 8828 Recapture of Federal Mortgage Subsidy 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 638

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 639

 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0100 Casualty Loss Direct 9a 12 N 

 

 0110 Casualty Loss 9b 12 N 

 Indirect 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 640

 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 641

 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 @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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 642

 FORM 8830 ENHANCED OIL RECOVERY 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 "8830bb" 

 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 Enhanced 1 12 N 

 Oil Recovery Costs 

 0030 Qualified Enhanced 2 12 N 

 Oil Recovery Costs 

 X 15% 

 

 0040 Enhanced Oil 3 12 N 

 Recovery Credits 

 from Flow-Through 

 

 0050 Current Year Credit 4 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 643

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 644

 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 645

 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 646

 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 647

 FORM 8833 Treaty-Based Return Position Disclosure 

 Under... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0550 Explanation - 27 5 70 AN 

 

 0560 Explanation - 28 5 70 AN 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 648

 FORM 8834 Qualified Electric Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0436" 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 - 0000005 

 0010 Identifying Number 9 NO ENTRY 

 0015 Date in TY2006 1(a) 4 N (MMDD) 

 Vehicle Placed in 

 Service 1 

 

 0020 Cost of Vehicle 1 2(a) 12 N 

 0030 Section 179 Expense 3(a) 12 N 

 Deduction - 1st 

 Vehicle 

 

 0040 Subtract Line 3 4(a) 12 N 

 from Line 2 - 1st 

 Vehicle 

 

 0050 Multiply Line 4 by 5(a) 12 N 

 Appropriate Percent- 

 1st Vehicle 

 

 0060 Vehicle 1 Credit 7(a) 12 N 

 0065 Date in TY2006 1(b) 4 N (MMDD or blank) 

 Vehicle Placed in 

 Service 2 

 

 0070 Cost of Vehicle 2 2(b) 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 649

 FORM 8834 Qualified Electric Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Section 179 Expense 3(b) 12 N 

 Deduction - 2nd 

 Vehicle 

 

 0090 Subtract Line 3 4(b) 12 N 

 from Line 2 - 2nd 

 Vehicle 

 

 0100 Multiply Line 4 by 5(b) 12 N 

 Appropriate Percent- 

 2nd Vehicle 

 

 0110 Vehicle 2 Credit 7(b) 12 N 

 0115 Date in TY2006 1(c) 4 N (MMDD or blank) 

 Vehicle Placed in 

 Service 3 

 

 0120 Cost of Vehicle 3 2(c) 12 N 

 0130 Section 179 Expense 3(c) 12 N 

 Deduction - 3rd 

 Vehicle 

 

 0140 Subtract Line 3 4(c) 12 N 

 from Line 2 - 3rd 

 Vehicle 

 

 0150 Multiply Line 4 by 5(c) 12 N 

 Appropriate Percent- 

 3rd Vehicle 

 

 0160 Vehicle 3 Credit 7(c) 12 N 

 0170 Add Columns (a) 8 12 N 

 through (c) on Line 

 7 

 

 0180 Credit from Pass- 9 12 N 

 Through Entities 

 0190 Add Lines 8 and 9 10 12 N 

 0200 Passive Activity 11 12 N 

 Credits 

 0210 Subtract Line 11 12 12 N 

 from Line 10 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 650

 FORM 8834 Qualified Electric Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0220 Passive Activity 13 12 N 

 Credits Allowed 

 

 0230 Tentative Qualified 14 12 N 

 Electric Vehicle 

 Credit 

 

 0240 Regular Tax before 15 12 N 

 Credits 

 0250 Foreign Tax Credit 16a 12 N 

 0265 Credits from Form 16b 12 N 

 1040 

 0300 American Samoa 16c 12 NO ENTRY 

 Economic 

 Development Cr 

 (F5735) 

 

 0350 Total Credits 16d 12 N 

 0360 Net Regular Tax 17 12 N 

 0370 Tentative Minimum 18 12 N 

 Tax 

 0380 Excess of Net Tax 19 12 N 

 over Tentative 

 Minimum Tax 

 

 0390 Qualified Electric 20 12 N 

 Vehicle Credit 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 651

 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0588" 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 A-1 2 NO ENTRY 

 Literal 

 0020 Kilowatt Hours A-1 12 N 

 Produced and Sold 

 0030 Total Kilowatt A-1 12 N 

 Hours Produced and 

 Sold 

 

 0035 Attach Fiscal Year A-1 6 NO ENTRY 

 Computation 

 0040 Phaseout Adjustment A-2 12 N 

 0045 Phaseout Adjustment A-2 6 R 

 Rate 

 0050 Total Phaseout A-2 12 N 

 Adjustment 

 0055 Attach Fiscal Year A-2 6 NO ENTRY 

 Computation 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 652

 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0130 Credit before A-3 12 N 

 Reduction 

 

 0140 Total of Government A-4 12 N 

 Grants 

 0150 Total of Additions A-5 12 N 

 to the Capital 

 Account 

 

 0160 Rate (Grants A-6 6 R 

 divided by 

 Additions) 

 

 0170 Reduction Amount A-7 12 N 

 (Credit times Rate) 

 0180 Credit after A-8 12 N 

 Reduction (Credit 

 minus Reduction) 

 

 0185 Renewable Cr from A-9 12 N 

 Part., Corps, 

 Estates, Trusts 

 

 0205 Add Lines 8 and 9 A-10 12 N 

 0210 Allocated to A-11 12 NO ENTRY | 

 Beneficiaries or 

 Patrons 

 

 0220 Estate, Trust, Coop A-12 12 NO ENTRY | 

 Current Year Credit 

 0520 Kilowatt Hours B-1 12 N 

 Produced and Sold B1 

 0530 Total Kilowatt B-1 12 N 

 Hours Produced and 

 Sold B1 

 

 0560 Kilowatt Hours B-2 12 N 

 Produced and Sold B2 

 0570 Total Kilowatt B-2 12 N 

 Hours Produced and 

 Sold B2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 653

 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0580 Total of Previous B-3 12 N 

 Two Lines 

 

 0590 Phaseout Adjustment B-4 12 N 

 B 

 0600 Phaseout Adjustment B-4 6 R 

 Rate B 

 0610 Total Phaseout B-4 12 N 

 Adjustment B 

 0620 Total Kilowatt B-5 12 N 

 Hours minus 

 Phaseout Adjustments 

 

 0900 Tons Produced and B-6 12 N 

 Sold 

 0910 Total Tons Produced B-6 12 N 

 and Sold 

 0920 Coal Phaseout B-7 12 N 

 Adjustment 

 0930 Coal Phaseout B-7 6 R 

 Adjustment Rate 

 0940 Total Coal Phaseout B-7 12 N 

 Adjustment 

 0950 Total Tons minus B-8 12 N 

 Total Phaseout 

 Adjustment 

 

 0954 Indian Coal Tons B-9 12 N 

 Produced and Sold 

 0957 Total Indian Coal B-9 12 N 

 Tons Produced and 

 Sold 

 

 0960 Credit before B-10 12 N 

 Reduction B 

 1000 Total of Government B-11 12 N 

 Grants B 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 654

 FORM 8835 PAGE 1 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1010 Total of Additions B-12 12 N 

 

 1020 Rate B (Grants B-13 6 R 

 divided by 

 Additions) 

 

 1030 Additions times B-14 12 N 

 Lesser of 1/2 or 

 Rate B 

 

 1040 Credit before B-15 12 N 

 Reduction B minus 

 Previous Line 

 

 1100 Thermal Content B-16 12 N 

 Closed-Loop Biomass 

 1110 Thermal Content All B-17 12 N 

 Fuels 

 1120 Rate (Closed-Loop B-18 6 R 

 Biomass divided by 

 All Fuels) 

 

 1130 Biomass Kilowatt- B-19 12 N 

 Hours Produced & 

 Sold 

 

 1140 Total Biomass B-19 12 N 

 Kilowatt-Hours 

 Produced & Sold 

 

 1150 Total Biomass B-20 12 N 

 Kilowatt-Hours 

 times Rate 

 

 1160 Biomass Phaseout B-21 12 N 

 Adjustment 

 1170 Biomass Phaseout B-21 6 R 

 Adjustment Rate 

 1180 Total Biomass B-21 12 N 

 Phaseout Adjustment 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 655

 FORM 8835 PAGE 2 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0415" 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 Line 20 minus Line B-22 12 N 

 21 

 1200 Section B Credits B-23 12 N 

 from Pass-Through 

 Entities 

 

 1205 Form 1041 Portion B-23 12 NO ENTRY 

 Amount 

 1210 Total of Lines 15, B-24 12 N 

 22 and 23 

 1220 Amount of Previous B-25 12 N 

 Line from Passive 

 Activities 

 

 1230 Line 24 minus Line B-26 12 N 

 25 

 1240 Passive Activity B-27 12 N 

 Credit Allowed 

 1243 Form 8884 Amount B-28 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 656

 FORM 8835 PAGE 2 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1245 Carryforward of B-28 12 N 

 Credit 

 

 1250 Carryback B-29 12 NO ENTRY 

 1255 Form 1041 Amount B-30 12 NO ENTRY 

 1257 Form 6478 Amount B-30 12 N 

 1260 Section B Current B-30 12 N 

 Year Credit 

 1270 Allocated to B-31 12 NO ENTRY 

 Beneficiaries or 

 Patrons 

 

 1280 Estate, Trust, Coop B-32 12 NO ENTRY 

 Current Year Credit 

 1300 Regular Tax before B-33 12 N 

 Credits 

 1310 Alternative Minimum B-34 12 N 

 Tax 

 1320 Regular Tax plus B-35 12 N 

 Alternative Minimum 

 Tax 

 

 1330 Credits from Form B-36a 12 N | 

 1040 

 1340 Foreign Tax Credit B-36b 12 N | 

 1350 Credits from Forms B-36c 12 N | 

 5735 and 8834 

 1360 Alternative Motor B-36d 12 N 

 Vehicle Credit 

 1370 Alternative Fuel B-36e 12 N 

 Vehicle Refueling 

 Prop Credit 

 

 1380 Total Credits B-36f 12 N 

 1390 Net Income Tax B-37 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 657

 FORM 8835 PAGE 2 Renewable Electricity, Refined Coal, 

 and Indian... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1400 Net Regular Tax B-38 12 N 

 

 1410 Enter 25% of Excess B-39 12 N 

 1420 Net Income Tax B-40 12 N 

 minus 25% Excess 

 1430 General Business B-41 12 N 

 Credit 

 1440 Line 40 minus Line B-42 12 N 

 41 

 1450 Credit Allowed for B-43 12 N 

 Current Year 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 658

 FORM 8839 PAGE 1 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0397" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8839bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000003 

 0010 Eligible Child 1a 10 AN (first name) 

 First Name - 1 

 0020 Eligible Child Last 1a 15 AN (last name) 

 Name - 1 

 0030 Eligible Child Name 4 First 4 significant 

 Control - 1 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0040 Year of Birth - 1 1b 4 DT 

 0049 Disabled Over 18 1c 1 "X" or blank 

 Box - 1 

 0060 Special Needs Box - 1d 1 "X" or blank 

 1 

 0070 Foreign Child Box - 1e 1 "X" or blank 

 1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 659

 FORM 8839 PAGE 1 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Identifying Number 1f 9 N 

 Child - 1 

 

 0090 Eligible Child 1a 10 AN (first name) or blank 

 First Name - 2 

 0100 Eligible Child Last 1a 15 AN (last name) or blank 

 Name - 2 

 0110 Eligible Child Name 4 First 4 significant 

 Control - 2 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0120 Year of Birth - 2 1b 4 DT or blank 

 0129 Disabled Over 18 1c 1 'See 1st Occ.' 

 Box - 2 

 0140 Special Needs Box - 1d 1 'See 1st Occ.' 

 2 

 0150 Foreign Child Box - 1e 1 'See 1st Occ.' 

 2 

 0160 Identifying Number 1f 9 N or blank 

 Child - 2 

 0170 Allowed Tax Credit 2 12 N | 

 Child - 1 ($11,390 Maximum Credit) 

 0171 Previous Year Form 3 1 "X" or blank 

 8839 No Box - 1 

 0173 Previous Year Form 3 1 "X" or blank 

 8839 Yes Box - 1 

 0174 Previous Year Form 3 12 N 

 8839 - 1 

 0177 Subtract Line 3 4 12 N 

 From Line 2 - 1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 660

 FORM 8839 PAGE 1 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0180 Total Qualified 5 12 N 

 Adoption Expenses 

 Child - 1 

 

 0190 Smaller of All. 6 12 N 

 Credit or Qual. 

 Expenses Child - 1 

 

 0200 Allowed Tax Credit 2 12 N | 

 Child - 2 ($11,390 Maximum Credit) 

 0201 Previous Year Form 3 1 "X" or blank 

 8839 No Box - 2 

 0203 Previous Year Form 3 1 "X" or blank 

 8839 Yes Box - 2 

 0204 Previous Year Form 3 12 N 

 8839 - 2 

 0207 Subtract Line 3 4 12 N 

 From Line 2 - 2 

 0210 Total Qualified 5 12 N 

 Adoption Expenses 

 Child - 2 

 

 0220 Smaller of All. 6 12 N 

 Credit or Qual. 

 Expenses Child - 2 

 

 0230 Total of Amounts on 7 12 N 

 Line 6 

 0240 Modified AGI 8 12 N 

 0250 Modified AGI minus 9 12 N or blank | 

 $170,820 

 0255 More Than $170,820 9 1 "X" or blank | 

 No Box 

 0257 More Than $170,820 9 1 "X" or blank | 

 Yes Box 

 0260 Line 9 divided by 10 6 R 

 40,000 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 661

 FORM 8839 PAGE 1 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0270 Multiply Line 7 By 11 12 N 

 Line 10 

 

 0280 Subtract Line 11 12 12 N 

 From Line 7 

 0284 Carryforward of 13 12 N 

 Adoption Credit to 

 Current Year 

 

 0289 Add Lines 12 and 13 14 12 N 

 0291 Total Tax Before 15 12 N 

 Credits & Other 

 Taxes 

 

 0293 Total of Specified 16 12 N | 

 Credits 

 0295 Subtract Line 16 17 12 N 

 From Line 15 

 0297 Adoption Credit 18 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 662

 FORM 8839 PAGE 2 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0293" for Fixed; 

 "nnnn" for variable 

 format 

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

 0300 Record ID 6 "FRMbbb" 

 

 0301 Form Number 6 "8839bb" 

 0302 Page Number 5 "PG02b" 

 0303 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0304 Filler 1 blank 

 0305 Form Occurrence 7 N 

 Number 0000001 - 0000003 

 0310 Allowed Tax Credit 19 12 N | 

 Child - 1 ($11,390 Maximum Credit) 

 0311 Prev Yr Employer- 20 1 "X" or blank 

 Provided Benefits 

 No Box - 1 

 

 0313 Prev Yr Employer- 20 1 "X" or blank 

 Provided Benefits 

 Yes Box - 1 

 

 0314 Prev Yr Employer- 20 12 N 

 Provided Adoption 

 Benefits - 1 

 

 0317 Subtract Line 20 21 12 N 

 From Line 19 - 1 

 0320 Employer Provided 22 12 N 

 Adoption Benefits 

 Child - 1 

 

 0323 PYAB Literal from 22 4 "PYAB" or blank 

 Exclusion Worksheet 

 - 1 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 663

 FORM 8839 PAGE 2 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0326 PYAB Amount from 22 12 N 

 Exclusion Worksheet 

 - 1 

 

 0330 Allowed Tax Credit 19 12 N | 

 Child - 2 ($11,390 Maximum Credit) 

 0331 Prev Yr Employer- 20 1 "X" or blank 

 Provided Benefits 

 No Box - 2 

 

 0333 Prev Yr Employer- 20 1 "X" or blank 

 Provided Benefits 

 Yes Box - 2 

 

 0334 Prev Yr Employer- 20 12 N 

 Provided Adoption 

 Benefits - 2 

 

 0337 Subtract Line 20 21 12 N 

 From Line 19 - 2 

 0340 Employer Provided 22 12 N 

 Adoption Benefits 

 Child - 2 

 

 0343 PYAB Literal from 22 4 "PYAB" or blank 

 Exclusion Worksheet 

 - 2 

 

 0346 PYAB Amount from 22 12 N 

 Exclusion Worksheet 

 - 2 

 

 0350 Total of Employer 23 12 N 

 Provided Adoption 

 Benefits 

 

 0360 Smaller of All. Tax 24 12 N 

 Credit or Adoption 

 Benefits 1 

 

 0370 Smaller of All. Tax 24 12 N 

 Credit or Adoption 

 Benefits 2 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 664

 FORM 8839 PAGE 2 Qualified Adoption Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0380 Tot. of Smaller of 25 12 N 

 All. Tax Credit or 

 Adop. Ben. 

 

 0390 Modified AGI 26 12 N 

 0393 Modified AGI > 27 1 "X" or blank | 

 $170,820 No Box 

 0395 Modified AGI > 27 1 "X" or blank | 

 $170,820 Yes Box 

 0400 Modified AGI minus 27 12 N or blank | 

 $170,820 

 0410 Line 27 Divided by 28 6 R 

 40,000 

 0420 Multiply Line 25 By 29 12 N 

 Line 28 

 0440 Excluded Benefits 30 12 N 

 0442 Is Line 30 more 31 1 "X" or blank 

 than Line 23 "No" 

 Box 

 

 0445 Is line 30 more 31 1 "X" or blank 

 than Line 23 "Yes" 

 Box 

 

 0450 Taxable Benefits 31 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 665

 FORM 8844 EMPOWERMENT ZONE AND RENEWAL COMMUNITY 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0472" 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 N 

 Community Wages 

 0027 Total Qualified 1b 12 N 

 Renewal Community 

 Wages 

 

 0030 Add Lines 1a and 1b 2 12 N 

 0040 Credit from 3 12 N 

 Partnerships, 

 Estates, etc. 

 

 0050 Add Lines 2 and 3 4 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 666

 FORM 8844 EMPOWERMENT ZONE AND RENEWAL COMMUNITY 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0060 Credit from Passive 5 12 N 

 Activities 

 

 0070 Subtract Line 5 6 12 N 

 from Line 4 

 0080 Passive Activity 7 12 N 

 Credit Allowed 

 0090 Carryforward of 8 12 N 

 Credit 

 0100 Carryback of Credit 9 12 NO ENTRY 

 0110 1041 Portion Amount 10 12 NO ENTRY 

 0120 Add Lines 6 through 10 12 N 

 9 

 0124 Amount Allocated 11 12 NO ENTRY 

 Patrons and 

 Beneficiaries 

 

 0128 Subtract Line 11 12 12 NO ENTRY 

 from Line 10 

 0130 Regular Tax before 13 12 N 

 Credits 

 0140 Alternative Minimum 14 12 N 

 Tax 

 0150 Regular Tax Plus 15 12 N 

 Alternative Minimum 

 Tax 

 

 0160 Foreign Tax Credit 16a 12 N 

 0175 Credits from Form 16b 12 N 

 1040 

 0240 Qualified Electric 16c 12 N 

 Vehicle Credit 

 0250 Alternative Motor 16d 12 N 

 Vehicle Credit 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 667

 FORM 8844 EMPOWERMENT ZONE AND RENEWAL COMMUNITY 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0260 Alternative Fuel 16e 12 N 

 Credit 

 

 0270 Total Credits 16f 12 N 

 0280 Net Income Tax 17 12 N 

 0310 Net Regular Tax 18 12 N 

 0315 Tentative Minimum 19 12 N 

 Tax 

 0320 Enter 25% of Excess 20 12 N 

 0325 Multiply Line 19 by 21 12 N 

 75% 

 0330 Greater of Line 20 22 12 N 

 or Line 21 

 0340 Subtract Line 22 23 12 N 

 from Line 17 

 0350 General Business 24 12 N 

 Credit 

 0360 Subtract Line 24 25 12 N 

 from Line 23 

 0370 Credit Allowed for 26 12 N 

 Current Year 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 668

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 669

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 670

 FORM 8846 CREDIT FOR EMPLOYER SS AND MEDICARE 

 TAXES 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 Credit from 5 12 N 

 Partnerships, 

 Estates, etc. 

 

 0080 Add Lines 4 and 5 6 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 671

 FORM 8847 CREDIT FOR CONTRIBUTIONS TO SELECTED 

 COMMUNITY 

 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 "8847bb" 

 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 Qualified CDC 1 12 N 

 Contributions 

 0030 Multiply Line 1 by 2 12 N 

 5%(.05) 

 0040 CDC Credits from 3 12 N 

 Partnerships and S 

 Corporations 

 

 0050 Add Lines 2 and 3 4 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 672

 FORM 8853 PAGE 1 Archer MSAs and Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0253" 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 

 0019 Primary Archer 1a 1 "X" or blank 

 Contribution for 

 Current TY - Yes 

 

 0020 Primary Archer 1a 1 "X" or blank 

 Contribution for 

 Current TY - No 

 

 0030 Primary Uninsured 1b 1 "X" or blank 

 Acct Holder - Yes 

 0040 Primary Uninsured 1b 1 "X" or blank 

 Acct Holder - No 

 0050 Primary Self HDHP 1c 1 "X" or blank 

 Coverage Box 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 673

 FORM 8853 PAGE 1 Archer MSAs and Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0060 Primary Family HDHP 1c 1 "X" or blank 

 Coverage Box 

 

 0070 Spouse Archer 2a 1 "X" or blank 

 Contribution for 

 Current TY - Yes 

 

 0080 Spouse Archer 2a 1 "X" or blank 

 Contribution for 

 Current TY - No 

 

 0090 Spouse Uninsured 2b 1 "X" or blank 

 Acct Holder - Yes 

 0100 Spouse Uninsured 2b 1 "X" or blank 

 Acct Holder - No 

 0110 Spouse Self HDHP 2c 1 "X" or blank 

 Coverage Box 

 0120 Spouse Family HDHP 2c 1 "X" or blank 

 Coverage Box 

 0160 Total Employer 3 12 N 

 Contributions for 

 Current Tax Year 

 

 0170 TaxPayer MSA 4 12 N 

 Contributions for 

 Current Tax Year 

 

 0180 Limitation Amount 5 12 N 

 0190 Compensation Amount 6 12 N 

 0200 Archer MSA Deduction 7 12 N 

 0210 Total MSA 8a 12 N 

 Distributions 

 Received 

 

 0220 Distributions 8b 12 N 

 Rolled Over & 

 Excess Contributions 

 

 0230 Net MSA 8c 12 N 

 Distributions 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 674

 FORM 8853 PAGE 1 Archer MSAs and Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0240 Total Unreimbursed 9 12 N 

 Qualified Medical 

 Expenses 

 

 0250 Taxable Archer MSA 10 12 N 

 Distributions 

 0260 Exceptions to 15% 11a 1 "X" or blank 

 Tax Box 

 0270 Additional 15% Tax 11b 12 N 

 0272 Total Medicare 12 12 N 

 Advantage MSA Distr 

 Received 

 

 0274 Total Medicare 13 12 N 

 Advantage 

 Unreimbursed Med 

 Expenses 

 

 0276 Taxable Medicare 14 12 N 

 Advantage MSA 

 Distributions 

 

 0278 Exceptions to 50% 15a 1 "X" or blank 

 Tax Box 

 0279 Additional 50% Tax 15b 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 675

 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 16a 35 AN, Allowable Special 

 Characters are space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 

 0310 Insured SSN 16b 9 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 676

 FORM 8853 PAGE 2 Archer MSAs & Long-Term Care Insurance 

 Contracts 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0320 Payments or Death 17 1 "X" or blank 

 Benefits - Yes 

 

 0330 Payments or Death 17 1 "X" or blank 

 Benefits - No 

 0340 Insured Terminally 18 1 "X" or blank 

 Ill - Yes 

 0350 Insured Terminally 18 1 "X" or blank 

 Ill - No 

 0360 Gross LTC Payment 19 12 N 

 Amounts 

 0370 Qualified LTC 20 12 N 

 Insurance Contract 

 Amount 

 

 0380 Accelerated Death 21 12 N 

 Benefits Received 

 0390 Qual LTC Insur 22 12 N 

 Contract & Acc 

 Death Benefit Totals 

 

 0400 Multiply $260 By 23 12 N | 

 Number of Days of 

 LTC Period 

 

 0410 Qualified LTC 24 12 N 

 Service Incurred 

 Costs 

 

 0420 Larger of Line 23 25 12 N 

 or Line 24 

 0430 Total 26 12 N 

 Reimbursements 

 Received 

 

 0440 Per Diem Limitation 27 12 N 

 0450 Taxable Payments 28 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 677

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 678

 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 679

 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 680

 FORM 8854 PAGE 1 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0390 5-Year Tax 11 1 "X" or blank 

 Compliance No Box 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 681

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 682

 FORM 8854 PAGE 2 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0480 How Citizenship 12b 19 "AT BIRTH", 

 Acquired Literal (3) "NATURALIZED 

 CITIZEN", or blank 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 683

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 684

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0660 US Adj Basis Former b5a 12 N or blank 

 CFC Stock 

 

 +0670 Gain/Loss Former c5a 12 N or blank 

 CFC Stock 

 +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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 685

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 *+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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 686

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 687

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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. 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 688

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 689

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 690

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 691

 FORM 8854 PAGE 3 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 692

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 693

 FORM 8854 PAGE 4 Initial and Annual Expatriation Information 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1890 US Eff-Con Gross 2 12 N 

 Income 

 

 1900 US Personal Service 3 12 N 

 Income 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 694

 FORM 8859 DC First-Time Homebuyer 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 "****" 

 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 AN 

 0040 State of Home A 2 AN 

 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 YYYYMMDD 

 Closing Date 

 0090 Maximum Allowable 1 12 N 

 Amount 

 0100 Modified Adjusted 2 12 N 

 Gross Income 

 0130 Subtract Maximum 3 12 N 

 from Amt on Line 2 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 695

 FORM 8859 DC First-Time Homebuyer Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0140 Divide Line 3 by 4 6 R 

 $20,000 

 

 0150 Multiply Line 1 by 5 12 N 

 Line 4 

 0160 Tentative Credit 6 12 N 

 0170 Prior Year 7 12 N 

 Carryforward Credit 

 0180 Tax from Form 1040 8 12 N 

 0190 Additional Credit 9 12 N 

 Amounts from Form 

 1040 

 

 0200 Tax minus Credits 10 12 N 

 0210 Form 6251 Amount 11 12 N | 

 0220 Tax minus Form 6251 12 12 N | 

 Amount 

 0230 Credit Allowed for 13 12 N | 

 Current Year 

 0240 Credit Carryforward 14 12 N | 

 to Next Year 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 696

 FORM 8860 Qualified Zone Academy Bond Credit 

 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 "FRMbbb" 

 

 0001 Form Number 6 "8860bb" 

 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 Bond Issuer Name-1 1(a) 35 AN or "STMbnn" 

 +0030 Bond Issuer City-1 1(a) 22 AN 

 +0040 Bond Issuer State-1 1(a) 2 A or blank 

 +0050 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank 

 Issued-1 

 +0060 Outstanding 1(c) 12 N 

 Principal Amount-1 

 *+0070 Credit Rate-1 1(d) 6 R or "STMbnn" 

 +0080 Credit Amount-1 1(e) 12 N 

 0090 Bond Issuer Name-2 1(a) 35 AN 

 0100 Bond Issuer City-2 1(a) 22 AN 

 0110 Bond Issuer State-2 1(a) 2 A or blank 

 0120 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank 

 Issued-2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 697

 FORM 8860 Qualified Zone Academy Bond Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0130 Outstanding 1(c) 12 N 

 Principal Amount-2 

 

 0140 Credit Rate-2 1(d) 6 R 

 0150 Credit Amount-2 1(e) 12 N 

 0160 Bond Issuer Name-3 1(a) 35 AN 

 0170 Bond Issuer City-3 1(a) 22 AN 

 0180 Bond Issuer State-3 1(a) 2 A or blank 

 0190 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank 

 Issued-3 

 0200 Outstanding 1(c0 12 N 

 Principal Amount-3 

 0210 Credit Rate-3 1(d) 6 R 

 0220 Credit Amount-3 1(e) 12 N 

 0230 Bond Issuer Name-4 1(a) 35 AN 

 0240 Bond Issuer City-4 1(a) 22 AN 

 0250 Bond Issuer State-4 1(a) 2 A or blank 

 0260 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank 

 Issued-4 

 0270 Outstanding 1(c) 12 N 

 Principal Amount-4 

 0280 Credit Rate-4 1(d) 6 R 

 0290 Credit Amount-4 1(e) 12 N 

 0300 Bond Issuer Name-5 1(a) 35 AN 

 0310 Bond Issuer City-5 1(a) 22 AN 

 0320 Bond Issuer State-5 1(a) 2 A or blank 

 0330 Month/Year Bond 1(b) 6 DT (YYYYMM) or blank 

 Issued-5 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 698

 FORM 8860 Qualified Zone Academy Bond Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0340 Outstanding 1(c) 12 N 

 Principal Amount-5 

 

 0350 Credit Rate-5 1(d) 6 R 

 0360 Credit Amount-5 1(e) 12 N 

 *0370 QZA Bond Credit 2a 12 N or "STMbnn" 

 from Corp. 

 +0380 S Corp. EIN 2b 9 N or blank 

 0390 Current Year Credit 3 12 N 

 0400 Regular Tax before 4 12 N 

 Credits 

 0410 Alternative Minimum 5 12 N 

 Tax 

 0420 Regular Tax Plus 6 12 N 

 Alternative Minimum 

 Tax 

 

 0430 Credits from Form 7a 12 N | 

 1040 

 0445 Foreign Tax Credit 7b 12 N | 

 0520 Credits from Forms 7c 12 N | 

 5735 and 8834 

 0530 Alternative Motor 7d 12 N 

 Vehicle Credit 

 0540 Alternative Fuel 7e 12 N 

 Vehicle Refueling 

 Prop Credit 

 

 0550 General Business 7f 12 N 

 Credit 

 0560 Credit for Prior 7g 12 N 

 Year Minimum Tax 

 0570 Total Credits 7h 12 N 

 0580 Net Income Tax 8 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 699

 FORM 8860 Qualified Zone Academy Bond Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0590 Allowable Credit 9 12 N 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 700

 FORM 8861 Welfare-To-Work Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0184" for Fixed; 

 "nnnn" for variable 

 format 

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

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8861bb" 

 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 First- 1a 12 N 

 Year Wages 

 0030 Total Qualified 1a 12 N 

 First-Year Wages 

 0040 Qualified Second- 1b 12 N 

 Year Wages 

 0050 Total Qualified 1b 12 N 

 Second-Year Wages 

 0060 Add Lines 1a and 1b 2 12 N 

 @0065 Group Credit 2 6 "STMbnn" or blank 

 Division Schedule 

 @0067 Line 2 Difference 2 6 "STMbnn" or blank 

 Statement 

 0070 Welfare-to-Work 3 12 N 

 Credit (s) Flow- 

 Through Entities 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 701

 FORM 8861 Welfare-To-Work Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0075 Form 1041 Portion 4 12 NO ENTRY 

 Amount 

 

 0080 Current Year 4 12 N 

 Welfare-to-Work 

 Credit 

 

 0090 Allocated to 5 12 NO ENTRY 

 Beneficiaries or 

 Patrons 

 

 0100 Estate, Trust, Coop 6 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 702

 FORM 8862 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0719" 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 "2007" | 

 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 

 

 0042 Number of Days You 4 3 N 

 Lived in U.S. 

 0052 Number of Days Your 5 3 N 

 Spouse Lived in U.S. 

 0062 Number of Days 6a 3 N 

 Child 1 Lived in 

 U.S. 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 703

 FORM 8862 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0072 Number of Days 6b 3 N 

 Child 2 Lived in 

 U.S. 

 

 0082 Child 1 Month and 7a(1) 4 N (MMDD) 

 Day of Birth 

 0084 Child 1 Month and 7a(2) 4 N (MMDD) 

 Day of Death 

 0092 Child 2 Month and 7b(1) 4 N (MMDD) 

 Day of Birth 

 0094 Child 2 Month and 7b(2) 4 N (MMDD) 

 Day of Death 

 0133 Street Address 8a Child 1 35 AN, Allowable special 

 During the Filing characters are space, 

 Tax Year - 1 slash, hyphen 

 

 0137 City, State and Zip 8a Child 1 25 AN 

 Code - 1 

 0141 Street Address 8a Child 1 35 AN, Allowable special 

 During the Filing characters are space, 

 Tax Year - 2 slash, hyphen 

 

 0144 City, State and Zip 8a Child 1 25 AN 

 Code - 2 

 0145 Street Address 8a Child 1 35 AN, Allowable special 

 During the Filing characters are space, 

 Tax Year - 3 slash, hyphen 

 

 0147 City, State and Zip 8a Child 1 25 AN 

 Code - 3 

 0150 Address Same as 8b 1 "X" or blank 

 Child 1 

 0246 Street Address 8b Child 2 35 'See 1st Occ.' 

 During The Filing 

 Tax Year - 1 

 

 0250 City, State and Zip 8b Child 2 25 'See 1st Occ.' 

 Code - 1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 704

 FORM 8862 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0255 Street Address 8b Child 2 35 'See 1st Occ.' 

 During the Filing 

 Tax Year - 2 

 

 0260 City, State and Zip 8b Child 2 25 'See 1st Occ.' 

 Code - 2 

 0265 Street Address 8b Child 2 35 'See 1st Occ.' 

 During the Filing 

 Tax Year - 3 

 

 0270 City, State and Zip 8b Child 2 25 'See 1st Occ.' 

 Code - 3 

 0290 Other Person Lived 9 1 "X" or blank 

 w/Child - Yes 

 0300 Other Person Lived 9 1 "X" or blank 

 w/Child - No 

 0310 Other Person Name-1 9a 35 AN, Allowable special 

 Child 1 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&) 

 

 0320 Other Person 9a 11 AN or blank 

 Relationship-1 

 Child 1 

 

 0330 Other Person Name-2 9a 35 'See 1st Occ.' 

 Child 1 

 0340 Other Person 9a 11 'See 1st Occ.' 

 Relationship-2 

 Child 1 

 

 0350 Other Person Name-3 9a 35 'See 1st Occ.' 

 Child 1 

 0360 Other Person 9a 11 'See 1st Occ.' 

 Relationship-3 

 Child 1 

 

 0370 Other Person Same 9b 1 "X" or blank 

 as Child 1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 705

 FORM 8862 Information To Claim Earned Income 

 Credit... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0380 Other Person Name-1 9b 35 AN, Allowable special 

 Child 2 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&) 

 

 0390 Other Person 9b 11 AN or blank 

 Relationship-1 

 Child 2 

 

 0400 Other Person Name-2 9b 35 'See 1st Occ.' 

 Child 2 

 0410 Other Person 9b 11 'See 1st Occ.' 

 Relationship-2 

 Child 2 

 

 0420 Other Person Name-3 9b 35 'See 1st Occ.' 

 Child 2 

 0430 Other Person 9b 11 'See 1st Occ.' 

 Relationship-3 

 Child 2 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 706

 FORM 8863 Education Credits (Hope and Lifetime... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0649" 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 Smaller of Exp Paid 1d 12 N 

 in Current TY or 

 $1,100 - 1 

 

 +0060 Add Columns c and d 1e 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 707

 FORM 8863 Education Credits (Hope and Lifetime... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0070 Enter 1/2 of the 1f 12 N 

 Amt in Column e - 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 Smaller of Exp Paid 1d 12 N 

 in Current TY or 

 $1,100 - 2 

 

 0130 Add Columns c and d 1e 12 N 

 0140 Enter 1/2 of the 1f 12 N 

 Amt in Column e - 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 Smaller of Exp Paid 1d 12 N 

 in Current TY or 

 $1,100 - 3 

 

 0200 Add Columns c and d 1e 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 708

 FORM 8863 Education Credits (Hope and Lifetime... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0210 Enter 1/2 of the 1f 12 N 

 Amt in Column e - 3 

 

 0240 Tentative Hope 2 12 N 

 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 

 +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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 709

 FORM 8863 Education Credits (Hope and Lifetime... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 0480 Tentative Education 7 12 N 

 Credits 

 0490 Enter $57,000 8 12 N | 

 ($114,000 if 

 Married Filing 

 Jointly) 

 

 0500 Modified AGI from 9 12 N 

 1040 or 1040A 

 0510 Subtract Lines 10 10 12 N 

 from 9 

 0515 Enter $10,000 11 12 N 

 ($20,000 if Married 

 Filing Jointly) 

 

 0520 Divide Line 11 by 12 6 R 

 $10,000 (by $20,000 

 if Married) 

 

 0529 Multiply Line 7 by 13 12 N 

 Line 12 

 0540 Tax from 1040 or 14 12 N 

 1040A 

 0550 Total 1040/1040A 15 12 N 

 other credits 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 710

 FORM 8863 Education Credits (Hope and Lifetime... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0552 Amount from F6251 16 12 N | 

 or from AMT 

 Worksheet 

 

 0554 Add Lines 15 and 16 17 12 N | 

 0560 Subtract Line 17 18 12 N | 

 from Line 14 

 0590 Education Credits 19 12 N | 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 711

 FORM 8864 Biodiesel and Renewable Diesel 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 "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 

 

 0010 Identifying Number 9 NO ENTRY 

 0020 Biodiesel Gallons 1a 6 N 

 0030 Biodiesel Amount 1c 12 N 

 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 

 0060 Biodiesel Mixture 4a 6 N 

 Gallons 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 712

 FORM 8864 Biodiesel and Renewable Diesel Fuels 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 Biodiesel Mixture 4c 12 N 

 Amount 

 

 0080 Agri-Biodiesel Mix 5a 6 N 

 Gallons 

 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 8c 12 N 

 Biodiesel Fuels 

 Amount 

 

 0110 Pass-Through Credits 9c 12 N 

 0115 Form 1041 Portion 10c 12 NO ENTRY 

 Amount 

 0118 Beneficiaries 10c 12 NO ENTRY 

 Portion 

 0120 Current Year Credit 10c 12 N 

 @0125 Credit Division 10c 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 713

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1655" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 714

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0140 Filer's Share Of C 12 N 

 Liabilities 

 Nonrecourse 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 715

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 716

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 717

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0640 Zip Code Foreign F1 12 N or nnnnnbbbbbbb 

 Partnership or nnnnnnnnnbbb 

 or blank 

 

 0650 EIN Foreign F2 9 N or blank 

 Partnership 

 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) 

 @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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 718

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 719

 FORM 8865 PAGE 1 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 720

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 721

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +1110 Foreign Person SCH A 1 "X" or blank 

 

 +1120 Direct Partner SCH A 1 "X" or blank 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 722

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 723

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 *+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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 724

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 1660 Name Of Partners - 4 SCH A-1 35 AN 

 1670 Address of Partners SCH A-1 35 AN 

 - 4 

 1680 City of Patners - 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 725

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 +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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 726

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 727

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 728

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 2330 Guaranteed Payments SCH B 10 12 N 

 To Partners 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 729

 FORM 8865 PAGE 2 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 730

 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0705" 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) 15 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) 15 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 731

 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2590 S-T Gain or Loss - 2 SCH D 1(f) 12 N 

 

 2600 S-T Description of SCH D 1(a) 15 AN 

 Property - 3 

 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) 15 AN 

 Property - 4 

 2670 S-T Date Acquired - SCH D 1(b) 8 'See 1st Occ.' 

 4 

 2680 S-T Date Sold - 4 SCH D 1(c) 8 YYYYMMDD 

 2690 S-T Sales Price - 4 SCH D 1(d) 12 N, or "EXPIRED" 

 2700 S-T Cost or Other SCH D 1(e) 12 N, or "EXPIRED" 

 Basis - 4 

 2710 S-T Gain or Loss - 4 SCH D 1(f) 12 N 

 2715 Reserved 6 Blank 

 2720 S-T Capital Gain SCH D 2(f) 12 N 

 From Installment 

 Sales 

 

 2730 S-T Capital Gain SCH D 3(f) 12 N 

 (Loss) Like-Kind 

 Exchange 

 

 2740 Partnership's Share SCH D 4(f) 12 N 

 Net S-T Capital 

 Gain (Loss) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 732

 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2750 Net S-T Capital SCH D 5(f) 12 N 

 Gain (Loss) 

 

 *2760 L-T Description of SCH D 6(a) 15 AN or "LTCGL" or blank 

 Property 

 +2770 L-T Date Acquired SCH D 6(b) 8 YYYYMMDD, or "INHERIT", 

 or "VARIOUS" 

 +2780 L-T Date Sold SCH D 6(c) 8 YYYYMMDD 

 +2790 L-T Sales Price SCH D 6(d) 12 N, or "EXPIRED" 

 +2800 L-T Cost or Other SCH D 6(e) 12 N, or "EXPIRED" 

 Basis 

 +2810 L-T Gain or Loss SCH D 6(f) 12 N 

 2830 L-T Description of SCH D 6(a) 15 AN 

 Property - 2 

 2840 L-T Date Acquired - SCH D 6(b) 8 'See 1st Occ.' 

 2 

 2850 L-T Date Sold - 2 SCH D 6(c) 8 YYYYMMDD 

 2860 L-T Sales Price - 2 SCH D 6(d) 12 N, or "EXPIRED" 

 2870 L-T Cost or Other SCH D 6(e) 12 N, or "EXPIRED" 

 Basis - 2 

 2880 L-T Gain or Loss - 2 SCH D 6(f) 12 N 

 2900 L-T Description of SCH D 6(a) 15 AN 

 Property - 3 

 2910 L-T Date Acquired - SCH D 6(b) 8 'See 1st Occ.' 

 3 

 2920 L-T Date Sold - 3 SCH D 6(c) 8 YYYYMMDD 

 2930 L-T Sales Price - 3 SCH D 6(d) 12 N, or "EXPIRED" 

 2940 L-T Cost or Other SCH D 6(e) 12 N, or "EXPIRED" 

 Basis - 3 

 2950 L-T Gain or Loss - 3 SCH D 6(f) 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 733

 FORM 8865 PAGE 3 Return of U.S. Persons With Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 2970 L-T Description of SCH D 6(a) 15 AN 

 Property - 4 

 

 2980 L-T Date Acquired - SCH D 6(b) 8 'See 1st Occ.' 

 4 

 2990 L-T Date Sold - 4 SCH D 6(c) 8 YYYYMMDD 

 3000 L-T Sales Price - 4 SCH D 6(d) 12 N, or "EXPIRED" 

 3010 L-T Cost or Other SCH D 6(e) 12 N, or "EXPIRED" 

 Basis - 4 

 3020 L-T Gain or Loss - 4 SCH D 6(f) 12 N 

 3035 Reserved 6 Blank 

 3040 L-T Capital Gain SCH D 7(f) 12 N 

 Installment Sales 

 Gain (Loss) 

 

 3060 Long-term Capital SCH D 8(f) 12 N 

 Gain Like-Kind 

 Exchange Gain 

 

 3080 Partnership's Share SCH D 9(f) 12 N 

 Net L-T Capital 

 Gain (Loss) 

 

 3100 Capital Gain SCH D10(f) 12 N 

 Distributions 

 3130 Net Long-Term SCH D11(f) 12 N 

 Capital Gain (Loss) 

 @3135 Form 8865, Page 3, 6 "STMbnn" or blank 

 Global Statement 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 734

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 735

 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 3216 Qualified Dividends SCH K 6b 12 N 

 

 3220 Royalty Income SCH K 7 12 N 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 736

 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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) 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 737

 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 738

 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 739

 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 

 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) 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 740

 FORM 8865 PAGE 4 Return of U.S. Persons with Respect 

 to Certain... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @3789 Form 8865 Page 4 6 "STMbnn" or blank 

 Global Statement 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 741

 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0805" 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 742

 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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) 

 

 3960 Mortgage & Real SCH L 7(b) 12 N 

 Estate Loans 

 Beginning Of Tax 

 Year 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 743

 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 3970 Mortgage & Real SCH L 7(d) 12 N 

 Estate Loans End Of 

 Tax Year 

 

 3980 Other Investment SCH L 8(b) 12 N 

 Beginning Of Tax 

 Year 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 744

 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 745

 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 746

 FORM 8865 PAGE 5 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 747

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 748

 FORM 8865 PAGE 6 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 4490 Other End of Tax SCH M2c(b) 12 N | 

 Year 

 

 @4495 Other (Attach SCH M2c 6 "STMbnn" or blank | 

 Statement) 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 749

 FORM 8865 PAGE 6 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 750

 FORM 8865 PAGE 6 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 751

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 752

 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 4850 Sales Of Property SCH N 2(d) 12 N 

 Rights Person With 

 10% 

 

 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% 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 753

 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 754

 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 755

 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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% 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 756

 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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% 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 757

 FORM 8865 PAGE 7 Return of U.S. Persons with Respect 

 to Certain ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 758

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 759

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0160 Partnership Foreign B 35 AN 

 City, State or 

 Province 

 

 0170 Partnership's State B 2 A or ".b" 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 760

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 761

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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) 

 @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. 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 762

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0869 Asterisk Line 7 7 1 "*" or blank 

 

 0870 Royalties 7 12 N 

 @0875 Royalties Attach. 7 6 "STMbnn" or blank 

 0879 Aterisk 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 Aterisk 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. 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 763

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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) 

 @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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 764

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 765

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 766

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 Sehedule(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 

 1940 Alternative Minimum 17 1 A or blank 

 Tax Code 3 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 767

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 768

 SCHEDULE K-1 (FORM 8865) Partner's Share of Income, Deductions, 

 Credits... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @2235 Distributions 19 6 "STMbnn" or blank 

 Attachment 

 

 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 "#" 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 769

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 770

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0080 Marketable I(c) 12 N 

 Securities: FMV On 

 Date Of Transfer 

 

 +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" 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 771

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0180 Marketable I(f) 12 N 

 Securities: Gain 

 Recognized - 2 

 

 0190 Marketable I(g) 6 R 

 Securities: % 

 Interest 

 Partnership-2 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 772

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 773

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 774

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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" 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 775

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 +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 

 Parnership 

 

 +0685 "See Below" I(g) 1 "X" or blank 

 Indicator 

 0690 Tangible Property: I(a) 8 YYYYMMDD 

 Date Of Transfer - 2 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 776

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 0780 Tangible Property: I(c) 12 N 

 FMV On Date of 

 Tranfer - 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" 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 777

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0810 Tangible Property: I(f) 12 N 

 Gain Recognized - 3 

 

 0820 Tangible Property: I(g) 6 R 

 % Interest In 

 Parnership - 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 

 0907 Statement Reference I 6 Blank 

 - BMF Use Only 

 *0910 Intangible I(a) 8 YYYYMMDD or "STMbnn" or 

 Property: Date Of blank 

 Transfer 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 778

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 779

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 780

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1115 "See Below" I(g) 1 "X" or blank 

 Indicator 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 781

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +1210 Other Property: FMV I(c) 12 N 

 On Date Of Transfer 

 

 +1220 Other Property: I(d) 12 N 

 Cost Or Other Basis 

 +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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 782

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 783

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 784

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 785

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 @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 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 786

 SCHEDULE O (FORM 8865) Transfer of Property To A Foreign 

 Partnership 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1770 Depreciation II(f) 12 N 

 Recapture 

 Recogniized - 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 787

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 788

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0110 Basis In Interest I(d) 12 N 

 Acquired 

 

 *+0120 % Of Interest I(e) 6 R or "STMbnn" 

 Before Acquisition 

 +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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 789

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 790

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 +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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 791

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 0575 "See Below" Ind. II(f) 1 "X" or blank | 

 0580 Dipositions Name - 3 II(a) 35 AN or blank 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 792

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 *+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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 793

 SCHEDULE P (FORM 8865) Acquisitions, Dispositions and Changes 

 in Interest 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 794

 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) 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 795

 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0150 Employer C 9 N or blank 

 Identification 

 Number of Entity 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 796

 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 @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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 797

 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 798

 FORM 8866 Interest Computation Under the Look-Back 

 Method 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 799

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 800

 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0050 Excepted Foreign 4a 1 "X" or blank 

 Economic Process 

 Yes Box 

 

 0055 Excepted Foreign 4a 1 "X" or blank 

 Economic Process No 

 Box 

 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 801

 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 Foreigh Sale and 8(b) 12 N 

 Leasing Income 

 Lease Outside US 

 

 0160 Foreign Trade 9(a) 12 N 

 Income Sale Services 

 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 Begining 17a(a) 12 N 

 of Year Trade 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 802

 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0260 Inventory Begining 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 

 

 @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 Attchment 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 803

 FORM 8873 PAGE 1 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 804

 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0499" 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 805

 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0570 Subtract from 27 12 N 

 Worldwide Gross 

 Receipts 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 806

 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 

 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 

 Gross 

 

 0830 Extraterritorial 53a 12 N 

 Income Exclusion 

 100-Percent 

 

 0840 Extraterritorial 53b 12 N 

 Income Exclusion 80- 

 Percent 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 807

 FORM 8873 PAGE 2 Extraterritorial Income Exclusion 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0850 Extraterritorial 53c 12 N 

 Income Exclusion 60- 

 Percent 

 

 0860 Extraterritorial 54 12 N 

 Income Exclusion 

 Deduction 

 

 Record Terminus Character 1 Value "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 808

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 809

 FORM 8874 New Markets Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0130 CDE City-2 1(a) 22 AN 

 

 0140 CDE State-2 1(a) 2 A or blank 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 810

 FORM 8874 New Markets Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 811

 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 2002 

 0020 Secondary T/P Roth 1b 12 N 

 IRA for 2002 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 812

 FORM 8880 Credit for Qualified Retirement Savings 

 Contr ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Subtract Line 4 5a 12 N 

 from 3 Column (a) 

 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 813

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 814

 FORM 8882 Credit for Employer-Provided Child Care 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0184" 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 

 0080 1041 Portion 7 12 NO ENTRY 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 815

 FORM 8882 Credit for Employer-Provided Child Care 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0090 Smaller of Line 6 7 12 N 

 or $150,000 

 

 @0100 How Group Credit 7 6 "STMbnn" or blank 

 Divided Statement 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 816

 FORM 8885 Health Insurance Credit for Eligible 

 Recipients 

 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 "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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 817

 FORM 8885 Health Insurance Credit for Eligible 

 Recipients 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0190 Amount Paid for 2 12 N 

 Health Insurance 

 

 0200 Total MSA Distrib & 3 12 N 

 N.E. Grants Rcvd 

 0210 Amount Paid Minus 4 12 N 

 MSA & NEG 

 0250 Health Coverage Tax 5 12 N 

 Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 818

 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0574" 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 1 A 4 N | 

 0012 Statement Number 2 A 4 N | 

 0013 Tax Form Number A 6 AN 

 allowable special 

 character is hyphen (-) 

 

 0015 Tax Year A 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" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 819

 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +0038 Initial Year 1b 4 DT (YYYY) 

 participated 

 

 *+0040 Registration Number 1c 11 AN 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 Overflow for More 1c 6 "STMbnn" or blank 

 Than 5 Reg. Numbers 

 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 Brief Asset Holding 2e 1 "X" or blank | 

 Period 

 

 0200 Published Guidance 3 12 N or blank | 

 Number 

 --| 

 0220 Number of 4 3 N 

 Transactions on Form 

 

 0230 Partnership Box 1 5a 1 "X" or blank | 

 --| 

 --| 

 0240 S Corp Box 1 5a 1 "X" or blank | 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 820

 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 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 "STMbnn" | 

 or blank 

 +0280 EIN 1 5c 9 N or blank | 

 +0290 Date K-1 Received 1 5d 8 N or blank | 

 0300 Partnership Box 2 5a 1 "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 N or blank | 

 @0365 Additional 5 6 "STMbnn" or blank | 

 Attachments 

 *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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 821

 FORM 8886 PAGE 1 Reportable Transaction Disclosure 

 Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 +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 

 @0505 Additional 6 6 "STMbnn" or blank | 

 Attachments 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 822

 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "1456" 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 Tax Credits Box 7a 1 "X" or blank | 

 0680 Deferral Box 7a 1 "X" or blank | 

 0690 Absence of 7a 1 "X" or blank | 

 Adjustments Box 

 0700 Other Box 7a 1 "X" or blank | 

 *0701 Description of Other 7a 35 AN or "STMbnn" | 

 or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 823

 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0710 Description of 7b 70 AN or blank | 

 Facts 1 

 

 --| 

 0720 Description of 7b 70 AN or blank | 

 Facts 1 

 

 --| 

 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 Additional 7b 6 "STMbnn" or blank | 

 Description 1 

 0780 Tax-exempt Box 1 8a 1 "X" 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 blank | 

 Address 1 

 0840 Transaction City 1 8a 22 A or blank | 

 0850 Transaction State 1 8a 2 A (Standard Postal | 

 State Abbreviation) 

 or blank 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 824

 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0860 Transaction Zip 8a 12 N (Left Justified) | 

 Code 1 or blank 

 

 0870 Transaction 8a 70 AN or blank | 

 Description 1 

 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 

 0910 Transaction 8a 70 AN or blank | 

 Description 1 

 0920 Tax-exempt Box 2 8b 1 "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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 825

 FORM 8886 PAGE 2 Reportable Transaction Disclosure 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 1030 Transaction 8b 70 AN or blank | 

 Description 2 

 

 1040 Transaction 8b 70 AN or blank | 

 Description 2 

 @1045 Additional 8 6 "STMbnn" or blank | 

 Transaction 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 826

 FORM 8888 Direct Deposit of Refund 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0177" 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 or blank 

 Deposited in Second 

 Account 

 

 0080 Routing Transit 2b 9 N or blank 

 Number 

 0090 Checking Account 2c 1 "X" or blank 

 Indicator 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 827

 FORM 8888 Direct Deposit of Refund 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0100 Savings Account 2c 1 "X" or blank 

 Indicator 

 

 0120 Depositor Account 2d 17 AN (includes hyphens or 

 Number blank) 

 0130 Amount to be 3a 12 N or blank 

 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) 

 0190 Total Amount to be 4 12 N 

 Directly Deposited 

 0200 Two Account 1 "X" or blank 

 Indicator Box 

 0300 Three Account 1 "X" or blank 

 Indicator Box 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 828

 FORM 8889 Health Savings Accounts (HSAs) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0247" 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 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 Annual Deductible 3 12 N 

 or Family Coverage 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 829

 FORM 8889 Health Savings Accounts (HSAs) 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0095 Add Lines 6 and 7 8 12 N 

 

 0105 Employer 9 12 N 

 Contributions 

 0115 Subtract Line 9 10 12 N 

 from Line 8 

 0125 HSA Deductions 11 12 N 

 0135 Total HSA 12a 12 N 

 Distributions 

 0145 Rollover 12b 12 N 

 Contributions 

 0155 Subtract Line 12b 12c 12 N 

 from Line 12a 

 0165 Unreimbursed 13 12 N 

 Qualified Medical 

 Expenses 

 

 0175 Taxable HSA 14 12 N 

 Distributions 

 0185 Exceptions to 15a 1 "X" or blank 

 Additional 10% Tax 

 0195 Additional 10% Tax 15b 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 830

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 831

 FORM 8891 U.S. Information Return for Beneficiaries 

 of ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0060 Plan Custodian 3 2 A (Standard Postal State 

 State Abbreviation Abbreviations) 

 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 832

 FORM 8891 U.S. Information Return for Beneficiaries 

 of ... 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0200 Current Year Plan 7b 12 N 

 Taxable 

 Distributions 

 

 0210 Year End Plan 8 12 N 

 Balance 

 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 "#" 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 833

 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 Capital 3 12 N 

 Costs 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 834

 FORM 8896 Low Sulfur Diesel Fuel Production 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0210 Cooperative Current 10 12 NO ENTRY 

 Year Credit 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 835

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 836

 FORM 8900 Qualified Railroad Track Maintenance 

 Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0070 Total Miles RR Track 3d 6 N 

 

 0080 Multiply Total 4 12 N 

 Miles by $3500 

 0090 Credit from 5 12 N 

 Qualified Track 

 Maintained 

 

 0100 Credit from Pass- 6 12 N 

 Through Entities 

 0110 Current Year Credit 7 12 N 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 837

 FORM 8901 Information on Qualifying Children 

 Who Are Not Dep 

 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 "8901bb" 

 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 First Name-1 (a) 10 AN (first name, blank) 

 or "STMbnn" 

 +0020 Child Last Name-1 (a) 15 AN (last name, blank) 

 +0030 Child Name Control-1 (a) 4 First 4 significant 

 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 +0040 Child's SSN-1 (b) 9 N or blank 

 +0050 Relationship-1 (c) 11 Values: "CHILD", 

 "FOSTERCHILD", 

 "GRANDCHILD", 

 "BROTHER", "SISTER", 

 "NEPHEW", "NIECE", 

 "SON", "DAUGHTER" 

 

 0060 Child First Name-2 (a) 10 AN (first name, blank) 

 0070 Child Last Name-2 (a) 15 'See 1st Occ.' 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 838

 FORM 8901 Information on Qualifying Children 

 Who Are Not Dep 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0080 Child Name Control-2 (a) 4 'See 1st Occ.' 

 

 0090 Child's SSN-2 (b) 9 'See 1st Occ.' 

 0100 Relationship-2 (c) 11 'See 1st Occ.' 

 0110 Child First Name-3 (a) 10 'See 1st Occ.' 

 0120 Child Last Name-3 (a) 15 'See 1st Occ.' 

 0130 Child Name Control-3 (a) 4 'See 1st Occ.' 

 0140 Child's SSN-3 (b) 9 'See 1st Occ.' 

 0150 Relationship-3 (c) 11 'See 1st Occ.' 

 0160 Child First Name-4 (a) 10 'See 1st Occ.' 

 0170 Child Last Name-4 (a) 15 'See 1st Occ.' 

 0180 Child Name Control-4 (a) 4 'See 1st Occ.' 

 0190 Child's SSN-4 (b) 9 'See 1st Occ.' 

 0200 Relationship-4 (c) 11 'See 1st Occ.' 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 839

 FORM 8903 Domestic Production Activities Deduction 

 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 "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 1 12 N 

 Gross Receipts 

 0020 Allocable Cost of 2 12 N 

 Goods Sold 

 0030 Directly Allocable 3 12 N 

 Deductions etc 

 0040 Indirectly 4 12 N 

 Allocable 

 Deductions etc 

 

 0050 Total Allocable 5 12 N 

 Deductions etc 

 0060 QPA Net Income from 6 12 N 

 Receipts 

 0070 QPA Income from 7 12 N 

 Pass-Through 

 0100 Qualified 8 12 N 

 Production 

 Activities Income 

 

 0210 Income Limitation 9 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 840

 FORM 8903 Domestic Production Activities Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0230 AGI-Limited QPA 10 12 N 

 Income 

 

 0240 Tentative DPA 11 12 N 

 Deduction 

 0310 Form W-2 Wages 12 12 N 

 0320 Form W-2 Wages from 13 12 N 

 Pass-Through 

 0370 Total Form W-2 Wages 14 12 N 

 0380 Form W-2 Wage 15 12 N 

 Limitation 

 0390 Wage-Limited DPA 16 12 N 

 Deduction 

 0510 DPA Deduction from 17 12 N 

 Cooperatives 

 0520 Expanded Affiliated 18 12 N 

 Group Allocation 

 0530 Domestic Production 19 12 N 

 Activities Deduction 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 841

 FORM 8906 Distilled Spirits Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0094" 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 6 R | 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 842

 FORM 8907 Nonconventional Source Fuel Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0432" 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 

 *0020 Type of Qualified A 6 AN (Values "A", "B", 

 Fuel "C", or "STMbnn") 

 +0030 Date Facility B 8 YYYYMMDD 

 Placed in Service 

 0110 BOEs - Coke 1(a) 10 N or blank 

 0120 BOEs - Other 1(b) 10 N or blank 

 0125 BOEs - Coke After 1(c) 10 NO ENTRY 

 12/31 

 --| 

 0140 Infl Adj Factor 2(a) 6 R or blank 

 Product - Coke 

 

 0150 Infl Adj Factor 2(b) 6 R or blank 

 Product - Other 

 0155 Infl Adj Factor 2(c) 6 NO ENTRY 

 Product - Coke 

 After 12/31 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 843

 FORM 8907 Nonconventional Source Fuel Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 --| 

 0170 Inflation Adjusted 3(a) 12 N 

 Credit - Coke 

 

 0180 Inflation Adjusted 3(b) 12 N 

 Credit - Other 

 0185 Inflation Adjusted 3(c) 12 NO ENTRY 

 Credit - Coke After 

 12/31 

 

 --| 

 0200 Phaseout Adjustment 4(a) 12 NO ENTRY 

 - Coke 

 

 0210 Phaseout Adjustment 4(b) 12 N 

 - Other 

 0215 Phaseout Adjustment 4(c) 12 NO ENTRY 

 - Coke After 12/31 

 --| 

 0230 Credit Net of 5(a) 12 N 

 Phaseout - Coke 

 

 0240 Credit Net of 5(b) 12 N 

 Phaseout - Other 

 0245 Credit Net of 5(c) 12 NO ENTRY 

 Phaseout - Coke 

 After 12/31 

 

 --| 

 0250 Credit Net of 6 12 N 

 Phaseout - Total 

 

 0300 Govt Monies and 7a 12 N 

 Subs Financing 

 Reduction 

 

 0310 Total Additions to 7b 12 N 

 Capital Account 

 0320 Ratio of Subsidies 7c 6 R or blank 

 to Cap Acct 

 Additions 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 844

 FORM 8907 Nonconventional Source Fuel Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 0330 Subsidies Reduction 7d 12 N 

 to Credit 

 

 0340 Credit Net of 8 12 N 

 Subsidies Reduction 

 0400 Reduction Due to 9a 12 N 

 Energy Credit 

 0410 Recaptured Portion 9b 12 N 

 0420 Unrecaptured Portion 9c 12 N 

 0430 Credit Net of 10 12 N 

 Energy Credit 

 Reduction 

 

 0500 Reduction Due to 11a 12 N 

 Form 8830 Credit 

 0510 Recaptured Portion 11b 12 N 

 0520 Unrecaptured Portion 11c 12 N 

 0530 Credit Net of Form 12 12 N 

 8830 Credit 

 0600 Credit from Pass- 13 12 N 

 Through Entities 

 0620 Current Year Credit 14 12 N 

 0630 Allocated to 15 12 NO ENTRY 

 Beneficiaries 

 0640 Estate and Trust 16 12 NO ENTRY 

 Current Year Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 845

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 846

 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

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

 Byte Count 4 "0412" 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 1a 12 N 

 Dishwashers Produced 

 0030 Number of Clothes 1b 12 N 

 Washers Produced 

 0040 Number of 2a 12 N 

 Dishwashers 

 Produced 3 Years 

 Prior 

 

 0050 Number of Clothes 2b 12 N 

 Washers Produced 3 

 Years Prior 

 

 0060 Subtract Line 2a 3a 12 N 

 from Line 1a 

 0070 Subtract Line 2b 3b 12 N 

 from Line 1b 

 0080 Multiply Line 3a by 5a 12 N 

 Line 4a 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 847

 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Multiply Line 3b by 5b 12 N 

 Line 4b 

 

 0100 Add Amts on Line 5 6 12 N 

 Columns a and b 

 0110 Number of Type A 7a 12 N 

 Refrigerators 

 Produced 

 

 0120 Number of Type B 7b 12 N 

 Refrigerators 

 Produced 

 

 0130 Number of Type C 7c 12 N 

 Refrigerators 

 Produced 

 

 0140 Num of Type A 8a 12 N 

 Refrigerators 

 Produced 3 Yrs Prior 

 

 0150 Num of Type B 8b 12 N 

 Refrigerators 

 Produced 3 Yrs Prior 

 

 0160 Num of Type C 8c 12 N 

 Refrigerators 

 Produced 3 Yrs Prior 

 

 0170 Subtract Line 8a 9a 12 N 

 from Line 7a 

 0180 Subtract Line 8b 9b 12 N 

 from Line 7b 

 0190 Subtract Line 8c 9c 12 N 

 from Line 7c 

 0200 Multiply Line 9a by 11 12 N 

 Line 10a 

 0210 Smaller of Line 11 12a 12 N 

 or $20,000,000 

 0220 Multiply Line 9b by 12b 12 N 

 Line 10b 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 848

 FORM 8909 Energy Efficient Appliance Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Multiply Line 9c by 12c 12 N 

 Line 10c 

 

 0240 Add Amts on Line 12 13 12 N 

 Columns a thru c 

 0250 Add Lines 6 and 13 14 12 N 

 0260 2% of Average 15 12 N 

 Annual Gross 

 Receipts 

 

 0270 Smallest of Line 17 12 N 

 14, 15 or 16 

 0280 Credit from 18 12 N 

 Partnerships 

 Estates, etc 

 

 0290 Add Lines 17 and 18 19 12 N 

 0300 Amount Allocated to 20 12 NO ENTRY 

 Beneficiaries 

 0310 Subtract Line 20 21 12 NO ENTRY 

 from Line 19 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 849

 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0553" 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) or "STMbnn" 

 +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 (-) 

 

 +0050 Date Vehicle was 2a 8 DT 

 Placed in Service 1 

 +0060 Maximum Credit 3a 12 N 

 Allowable 1 

 +0070 Phaseout Percentage 4a 6 R 

 1 

 *+0080 Tentative Credit 1 5a 12 N or "STMbnn" 

 +0090 Business/Investment 6a 6 R 

 Use Percentage 1 

 +0100 Multiply Line 6a by 7a 12 N 

 Line 5a 1 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 850

 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 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 

 

 0140 Date Vehicle was 2b 8 DT or blank 

 placed in Service 2 

 0150 Maximum Credit 3b 12 N or blank 

 Allowable 2 

 0160 Phaseout Percentage 4b 6 R or blank 

 2 

 0170 Tentative Credit 2 5b 12 N or blank 

 0180 Business/Investment 6b 6 R or blank 

 Use Percentage 2 

 0190 Multiply Line 6b by 7b 12 N or blank 

 Line 5b 2 

 0200 Year of Vehicle 3 1c 6 DT (YYYYbb) or blank 

 0210 Make of Vehicle 3 1c 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0220 Model of Vehicle 3 1c 22 AN, Allowable special 

 characters are: space, 

 slash and hyphen (-) 

 or blank 

 

 0230 Date Vehicle was 2c 8 DT or blank 

 Placed in Service 3 

 0240 Maximum Credit 3c 12 N or blank 

 Allowable 3 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 851

 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Phaseout Percentage 4c 6 R or blank 

 3 

 

 0260 Tentative Credit 3 5c 12 N or blank 

 0270 Business/Investment 6c 6 R or blank 

 Use Percentage 3 

 0280 Multiply Line 6c by 7c 12 N or blank 

 Line 5c 3 

 0290 Add Columns (a) 8 12 N 

 through (c) on Line 

 7 

 

 0300 AMV Credit from 9 12 N 

 Partnerships and S 

 Corps 

 

 0310 Business/Investment 10 12 N 

 Use Part of AMV 

 Credit 

 

 *0320 Subtract Line 7a 11a 12 N or "STMbnn" 

 from Line 5a 1 

 0330 Subtract Line 7b 11b 12 N or blank 

 from Line 5b 2 

 0340 Subtract Line 7c 11c 12 N or blank 

 from Line 5c 3 

 0350 Add Columns (a) 12 12 N 

 through (c) on Line 

 11 

 

 0360 Regular Tax before 13 12 N 

 Credits 

 0370 Credits from Form 14a 12 N | 

 1040 

 0380 Foreign Tax Credit 14b 12 N | 

 0390 Qualified Electric 14c 12 N 

 Vehicle Credit 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 852

 FORM 8910 Alternative Motor Vehicle Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0400 Add Lines 14a 14d 12 N 

 through 14c 

 

 0410 Net Regular Tax 15 12 N 

 0420 Tentative Minimum 16 12 N 

 Tax 

 0430 Subtract Line 16 17 12 N 

 from Line 15 

 0440 Personal Use Part 18 12 N 

 of Credit 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 853

 FORM 8911 Alternative Fuel Vehicle Refueling 

 Property Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0328" 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 

 0020 Total Cost Placed 1 12 N 

 in Service in TY 

 0030 Business/Invest Use 2 12 N 

 Part 

 0040 Sect 179 Expense 3 12 N 

 Deduction 

 0050 Business/Invest 4 12 N 

 Part Net of Sect 179 

 0060 Tentative Business/ 5 12 N 

 Invest Use Credit 

 0065 Maximum Business/ 6 12 N 

 Invest Use Credit 

 0070 Business/Invest Use 7 12 N 

 Credit 

 0080 Credit from Pass- 8 12 N 

 Through Entities 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 854

 FORM 8911 Alternative Fuel Vehicle Refueling 

 Property Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Current year 9 12 N 

 Business/Invest 

 Credit 

 

 0100 Personal Use Part 10 12 N 

 0110 Tentative Personal 11 12 N 

 Use Credit 

 0115 Maximum Personal 12 12 N 

 Use Credit 

 0120 Current Year 13 12 N 

 Personal Use Credit 

 0130 Regular Tax Before 14 12 N 

 Credits 

 0140 Foreign Tax Credit 15a 12 N 

 0150 Credits from Form 15b 12 N 

 1040 

 0160 Qualified Electric 15c 12 N 

 Vehicle Credit 

 0170 Alternative Motor 15d 12 N 

 Vehicle Credit 

 0180 Total Credits 15e 12 N 

 0190 Net Regular Tax 16 12 N 

 0200 Tentative Minimum 17 12 N 

 Tax 

 0210 Net Regular minus 18 12 N 

 Previous Line Amount 

 0220 Personal Credit 19 12 N 

 Allowed for Current 

 Year 

 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 855

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1393" 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 

 *0010 Bond Issuer's Name 1a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or "STMbnn" 

 

 +0020 City or Town 1a 22 A, Allowable special 

 character is space 

 +0030 State Abbreviation 1a 2 A (Standard Postal State 

 Abbreviations) 

 +0040 Date Bond Issued 1b 8 DT 

 +0050 Date Bond Disposed 1c 8 DT 

 of 

 *+0060 Outstanding Bond 1d 12 N or "STMbnn" 

 Principal 

 +0070 Credit Rate 1e 6 R 

 +0080 Credit 1f 12 N 

 +0090 Percentage of 1g 6 R 

 Annual Credit 

 +0100 Income Tax Credit 1h 12 N 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 856

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Bond Issuer's Name 1a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0120 City or Town 1a 22 A, Allowable special 

 character is space 

 0130 State Abbreviation 1a 2 A (Standard Postal State 

 Abbreviations) 

 0140 Date Bond Issued 1b 8 DT 

 0150 Date Bond Disposed 1c 8 DT 

 of 

 0160 Outstanding Bond 1d 12 N 

 Principal 

 0170 Credit Rate 1e 6 R 

 0180 Credit 1f 12 N 

 0190 Percentage of 1g 6 R 

 Annual Credit 

 0200 Income Tax Credit 1h 12 N 

 0210 Bond Issuer's Name 1a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0220 City or Town 1a 22 A, Allowable special 

 character ia space 

 0230 State Abbreviation 1a 2 A (Standard Postal State 

 Abbreviations) 

 0240 Date Bond Issued 1b 8 DT 

 0250 Date Bond Disposed 1c 8 DT 

 of 

 0260 Outstanding Bond 1d 12 N 

 Principal 

 0270 Credit Rate 1e 6 R 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 857

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0280 Credit 1f 12 N 

 

 0290 Percentage of 1g 6 R 

 Annual Credit 

 0300 Income Tax Credit 1h 12 N 

 0310 Bond Issuer's Name 1a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0320 City or Town 1a 22 A, Allowable special 

 character is space 

 0330 State Abbreviation 1a 2 A (Standard Postal State 

 Abbreviations) 

 0340 Date Bond Issued 1b 8 DT 

 0350 Date Bond Disposed 1c 8 DT 

 of 

 0360 Outstanding Bond 1d 12 N 

 Principal 

 0370 Credit Rate 1e 6 R 

 0380 Credit 1f 12 N 

 0390 Percentage of 1g 6 R 

 Annual Credit 

 0400 Income Tax Credit 1h 12 N 

 0410 Bond Issuer's Name 1a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0420 City or Town 1a 22 A, Allowable special 

 character is space 

 0430 State Abbreviation 1a 2 A (Standard Postal State 

 Abbreviations) 

 0440 Date Bond Issued 1b 8 DT 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 858

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0450 Date Bond Disposed 1c 8 DT 

 of 

 

 0460 Outstanding Bond 1d 12 N 

 Principal 

 0470 Credit Rate 1e 6 R 

 0480 Credit 1f 12 N 

 0490 Percentage of 1g 6 R 

 Annual Credit 

 0500 Income Tax Credit 1h 12 N 

 0510 Total Credit, 2 12 N 

 Section A 

 0520 Credits from S- 3 12 N 

 Corp, Ptnrshps, 

 Estates or Trusts 

 

 0525 Add Line 2 and Line 4 12 N 

 3 

 0527 Amount Allocated to 5 12 NO ENTRY 

 the Beneficiaries 

 0530 Subtract Line 5 6 12 NO ENTRY 

 from Line 4 

 *0540 Bond Issuer's Name 7a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or "STMbnn" 

 

 +0550 City of Town 7a 22 A, Allowable special 

 character is space 

 +0560 State Abbreviation 7a 2 A (Standard Postal State 

 Abbreviations) 

 +0570 Date Bond Issued 7b 8 DT 

 +0580 Date Bond Disposed 7c 8 DT 

 of 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 859

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *+0590 Outstanding Bond 7d 12 N or "STMbnn" 

 Principal 

 

 +0600 Credit Rate 7e 6 R 

 +0610 Credit 7f 12 N 

 +0620 Percentage of 7g 6 R 

 Annual Credit 

 +0630 Credit Allowed 7h 12 N 

 0640 Bond Issuer's Name 7a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0650 City or Town 7a 22 A, Allowable special 

 character is space 

 0660 State Abbreviation 7a 2 A (Standard Postal State 

 Abbreviations) 

 0670 Date Bond Issued 7b 8 DT 

 0680 Date Bond Disposed 7c 8 DT 

 of 

 0690 Outstanding Bond 7d 12 N 

 Principal 

 0700 Credit Rate 7e 6 R 

 0710 Credit 7f 12 N 

 0720 Percentage of 7g 6 R 

 Annual Credit 

 0730 Credit Allowed 7h 12 N 

 0740 Bond Issuer's Name 7a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0750 City or Town 7a 22 A, Allowable special 

 character is space 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 860

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0760 State Abbreviation 7a 2 A (Standard Postal State 

 Abbreviations) 

 

 0770 Date Bond Issued 7b 8 DT 

 0780 Date Cond Disposed 7c 8 DT 

 of 

 0790 Outstanding Bond 7d 12 N 

 Principal 

 0800 Credit Rate 7e 6 R 

 0810 Credit 7f 12 N 

 0820 Percentage of 7g 6 R 

 Annual Credit 

 0830 Credit Allowed 7h 12 N 

 0840 Bond Issuer's Name 7a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0850 City or Town 7a 22 A, Allowable special 

 character is space 

 0860 State Abbreviation 7a 2 A (Standard Postal State 

 Abbreviations) 

 0870 Date Bond Issued 7b 8 DT 

 0880 Date Bond Disposed 7c 8 DT 

 of 

 0890 Outstanding Bond 7d 12 N 

 Principal 

 0900 Credit Rate 7e 6 R 

 0910 Credit 7f 12 N 

 0920 Percentage of 7g 6 R 

 Annual Credit 

 0930 Credit Allowed 7h 12 N 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 861

 FORM 8912 PAGE 1 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0940 Bond Issuer's Name 7a 35 AN, Allowable special 

 characters are space, 

 slash, hyphen or blank 

 

 0950 City or Town 7a 22 A, Allowable special 

 character is space 

 0960 State Abbreviation 7a 2 A (Standard Postal State 

 Abbreviations) 

 0970 Date Bond Issued 7b 8 DT 

 0980 Date Bond Disposed 7c 8 DT 

 of 

 0990 Outstanding Bond 7d 12 N 

 Principal 

 1000 Credit Rate 7e 6 R 

 1010 Credit 7f 12 N 

 1020 Percentage of 7g 6 R 

 Annual Credit 

 1030 Credit Allowed 7h 12 N 

 1040 Total Credit, 8 12 N 

 Section B 

 1045 Gulf Bond Credits 9 12 N 

 from Ptnrshps, S- 

 Corps, Estates 

 

 1050 Add Line 8 and Line 10 12 N 

 9 

 1055 Amount Allocated to 11 12 NO ENTRY 

 the Beneficiaries. 

 Section B 

 

 1060 Subtract Line 11 12 12 NO ENTRY 

 from Line 10 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 862

 FORM 8912 PAGE 2 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0235" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1100 Record ID 6 "FRMbbb" 

 

 1101 Form Number 6 "8912bb" 

 1102 Page Number 5 "PG02b" 

 1103 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 1104 Filler 1 blank 

 1105 Form Occurrence 7 N 

 Number 0000001 

 1110 Regular Tax before 13 12 N 

 Credits 

 1120 Alternative Minimum 14 12 N 

 Tax 

 1130 Add Line 13 and 15 12 N 

 Line 14 

 1140 Credits from Form 16a 12 N | 

 1040 

 1150 Foreign Tax Credits 16b 12 N | 

 1160 Credits from Forms 16c 12 N | 

 5735 and 8834 

 1170 Alternative Motor 16d 12 N | 

 Vehicle Credit 

 1180 Alternative Fuel 16e 12 N | 

 Vehicle Refueling 

 Property Credit 

 

 1190 General Business 16f 12 N 

 Credit 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 863

 FORM 8912 PAGE 2 Clean Renewable Energy Bond Credit 

 and Gulf... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1200 Credit for Prior 16g 12 N 

 Year Minimum Tax 

 

 1210 Qualified Zone 16h 12 N 

 Academy Bond Credit 

 1220 Add Lines 16a 16i 12 N 

 through 16h 

 1230 Net Income Tax 17 12 N 

 1240 Clean Renewable 18 12 N 

 Energy Credit 

 Allowed 

 

 1250 Subtract Line 18 19 12 N 

 from Line 17 

 1260 Gulf Bond Credit 20 12 N 

 Allowed 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 864

 FORM 8914 Exemption Amount for Taxpayers Housing 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0661" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8914bb" 

 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 Individual First 1a(1) 10 AN (first name) or blank 

 Name 1 

 0020 Individual Last 1a(1) 15 AN (last name) or blank 

 Name 1 

 0030 Individual Name 4 First 4 significant 

 Control 1 characters of last name, 

 no leading or embedded 

 spaces; allowable 

 characters are alpha, 

 hyphen or space (see 

 special instructions) 

 

 0040 Individual SSN 1 1b(1) 9 N or blank 

 0050 Former Street 1c(1) 35 AN, Allowable special 

 Address 1 characters are spaces, 

 slash, hyphen and 

 Literal "NONE" 

 

 0060 Former City 1 1c(1) 22 A, Allowable special 

 character is space 

 0070 Former State 1 1c(1) 2 A (Standard Postal State 

 Abbreviations) 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 865

 FORM 8914 Exemption Amount for Taxpayers Housing 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Former Zip Code 1 1c(1) 12 N (left-justified) 

 

 0090 Days Lived with You 1d(1) 3 N 

 1 

 0210 Individual First 1a(2) 10 'See 1st Occ.' 

 Name 2 

 0220 Individual Last 1a(2) 15 'See 1st Occ.' 

 Name 2 

 0230 Individual Name 4 'See 1st Occ.' 

 Control 2 

 0240 Individual SSN 2 1b(2) 9 'See 1st Occ.' 

 0250 Former Street 1c(2) 35 'See 1st Occ.' 

 Address 2 

 0260 Former City 2 1c(2) 22 'See 1st Occ.' 

 0270 Former State 2 1c(2) 2 'See 1st Occ.' 

 0280 Former Zip Code 2 1c(2) 12 'See 1st Occ.' 

 0290 Days Lived with You 1d(2) 3 'See 1st Occ.' 

 2 

 0410 Individual First 1a(3) 10 'See 1st Occ.' 

 Name 3 

 0420 Individual Last 1a(3) 15 'See 1st Occ.' 

 Name 3 

 0430 Individual Name 4 'See 1st Occ.' 

 Control 3 

 0440 Individual SSN 3 1b(3) 9 'See 1st Occ.' 

 0450 Former Street 1c(3) 35 'See 1st Occ.' 

 Address 3 

 0460 Former City 3 1c(3) 22 'See 1st Occ.' 

 0470 Former State 3 1c(3) 2 'See 1st Occ.' 

 0480 Former Zip Code 3 1c(3) 12 'See 1st Occ.' 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 866

 FORM 8914 Exemption Amount for Taxpayers Housing 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0490 Days Lived with You 1d(3) 3 'See 1st Occ.' 

 3 

 

 0610 Individual First 1a(4) 10 'See 1st Occ.' 

 Name 4 

 0620 Individual Last 1a(4) 15 'See 1st Occ.' 

 Name 4 

 0630 Individual Name 4 'See 1st Occ.' 

 Control 4 

 0640 Individual SSN 4 1b(4) 9 'See 1st Occ.' 

 0650 Former Street 1c(4) 35 'See 1st Occ.' 

 Address 4 

 0660 Former City 4 1c(4) 22 'See 1st Occ.' 

 0670 Former State 4 1c(4) 2 'See 1st Occ.' 

 0680 Former Zip Code 4 1c(4) 12 'See 1st Occ.' 

 0690 Days Lived with You 1d(4) 3 'See 1st Occ.' 

 4 

 0700 Maximum Exemption 2 12 N 

 Amount 

 0710 Amount from TY2005 3 12 N 

 Form 8914 Line 2 

 0720 TY2005 Form 8914 3 1 "X" or blank 

 Filed - Yes 

 0730 TY2005 Form 8914 3 1 "X" or blank 

 Filed - No 

 0740 Maximum Exemption 4 12 N 

 Amount Available 

 for TY2006 

 

 0810 Total Displaced 5 12 N 

 Individual 

 Exemption Amt 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 867

 FORM 8914 Exemption Amount for Taxpayers Housing 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0815 Smaller of Line 4 6 12 N 

 or Line 5 

 

 0820 Total Regular 7 12 N 

 Exemption Amt 

 0830 Total Exemption 8 12 N 

 Amount 

 0840 AGI or Blank 9 12 N 

 0850 AGI Greater Than 9 1 "X" or blank 

 Filing Status 

 Amount 1 - No 

 

 0860 AGI Greater Than 9 1 "X" or blank 

 Filing Status 

 Amount 1 - Yes 

 

 0870 Filing Status 10 12 N 

 Amount 1 

 0880 Excess of AGI Over 11 12 N 

 Filing Status 

 Amount 1 

 

 0890 Excess Greater Than 11 1 "X" or blank 

 Filing Status 

 Amount 2 - Yes 

 

 0900 Excess Greater Than 11 1 "X" or blank 

 Filing Status 

 Amount 2 - No 

 

 0910 Multiple of $2500 12 2 N 

 or $1250 

 0920 2% of Multiple 13 6 N 

 0930 Regular Exemption 14 12 N 

 Phaseout Amount 

 0935 Divide Line 14 by 15 12 N 

 1.5 

 0940 Net Total Exemption 16 12 N 

 Amount 

 

 Record Terminus Character 1 Value "#" 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 868

 FORM 8915 Qualified Hurricane Retirement Plan 

 Distrib... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0374" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8915bb" 

 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 Qualified 35 AN 

 Taxpayer 

 0020 SSN of Qualified 9 N 

 Taxpayer 

 0025 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and 

 Literal "NONE" 

 

 0030 City 22 A, Allowable special 

 characters is space 

 0035 State Abbreviation 2 A (Standard Postal State 

 Abbreviation) or 

 period (.) 

 

 0040 Zip Code 12 N (left-justified) 

 0050 Prior year F8915, 1 12 N | 

 Line 9 

 --| 

 0060 Prior Year F8915, 2 12 N | 

 Line 11 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 869

 FORM 8915 Qualified Hurricane Retirement Plan 

 Distrib... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0070 Add Lines 1 and 2 3 12 N | 

 

 0080 Prior Year F8915, 4 12 N or blank | 

 Line 18 

 0090 Prior Year F8915, 5 12 N or blank | 

 Line 13 

 0100 Subtract Line 5 6 12 N | 

 from Line 4 

 0110 Total Amount of 7 12 N | 

 Repayments 

 0120 Add Lines 6 and 7 8 12 N | 

 0130 Subtract Line 8 9 12 N | 

 from Line 3 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0200 Prior Year F8915, 10 12 N or blank | 

 Line 17 

 

 0210 Prior Year F8915, 11 12 N | 

 Line 26 

 0220 Add Lines 10 and 11 12 12 N | 

 0230 Prior Year F8915, 13 12 N or blank | 

 Line 33 

 --| 

 --| 

 --| 

 --| 

 0240 Prior Year F8915, 14 12 N or blank | 

 Line 28 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 870

 FORM 8915 Qualified Hurricane Retirement Plan 

 Distrib... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 --| 

 --| 

 0250 Subtract Line 14 15 12 N | 

 from Line 13 

 

 0260 Total Amount of 16 12 N | 

 Repayments 

 0270 Add Lines 15 and 16 17 12 N | 

 0280 Amount Subject to 18 12 N | 

 Tax 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 871

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 872

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 873

 FORM 8917 Tuition and Fees Deduction 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 874

 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0571" 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" 

 +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 YYYYMMDD 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 

 SSA or Med Withheld 

 1 

 

 0090 Employer's Name 2 2a 42 AN or blank 

 0100 Employer's EIN 2 2b 9 'See 1st Occ.' 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 875

 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Reason Code(s) 2 2c 8 'See 1st Occ.' 

 

 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.' 

 0160 Employer's EIN 3 3b 9 'See 1st Occ.' 

 0170 Reason Code(s) 3 3c 8 'See 1st Occ.' 

 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.' 

 0220 Employer's EIN 4 4b 9 'See 1st Occ.' 

 0230 Reason Code(s) 4 4c 8 'See 1st Occ.' 

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 876

 FORM 8919 Uncollected Social Security and Medicare 

 Tax on... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0270 Employer's Name 5 5a 42 'See 2nd Occ.' 

 

 0280 Employer's EIN 5 5b 9 'See 1st Occ.' 

 0290 Reason Code(s) 5 5c 8 'See 1st Occ.' 

 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 

 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 "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 877

 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0690" 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 

 0010 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 878

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 879

 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0110 Taxpayer's Home 3 10 N 

 Phone Number 

 

 0120 Best Time to Call 3 10 AN 

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 880

 FORM 9465 Installment Agreement Request 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Employer State 6 2 A (Standard Postal State 

 Abbreviations) 

 

 0250 Employer Zip Code 6 12 N (Left-justificated) 

 0260 Tax Return for Form 7 11 AN. "FORMb1040bb" or 

 "FORMb1040Ab" or 

 "FORMb1040EZ" 

 

 0270 Tax Year for This 8 4 N 

 Request 

 0280 Amount Owed on Tax 9 12 N 

 Return 

 0290 Payment with Tax 10 12 N 

 Return 

 0300 Monthly Payment 11 12 N. Not less than 25.00 

 0310 Monthly Payment Date 12 2 N. 01-28 

 0330 Routing Transit 13a 9 N 

 Number 

 0340 Bank Account Number 13b 17 AN (including hyphens or 

 blank) 

 0380 Reserved 5 

 0390 Reserved 8 

 0400 Reserved 5 

 0410 Reserved 8 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 881

 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 

 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 882

 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: "20080415", 

 "20080616", "20080915" 

 or "20090115" 

 

 0090 Taxpayer's Day Time 10 N 

 Phone Number 

 Record Terminus Character 1 Value "#" 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 883

 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 

 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 884

 ALLOC RECORD Allocation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Wife State Income F1040 10 12 N 

 Tax Refund 

 

 0130 Total Capital Gains 12 N 

 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 

 
 SECTION 4 - FORMS

 Publication 1346 August 31, 2007 Part II Page 885

 ALLOC RECORD Allocation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Wife Payments F1040 72 12 N 

 

 Record Terminus Character 1 Value "#" 
 Publication 1346 August 31, 2007 Part II Page 886

SECTION 5 – AUTHENTICATION RECORD

 AUTHENTICATION Authentication Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0295" 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 

 F = Form 8453-OL Required 

 (No PIN Used) 

 

 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 

 0035 Primary Taxpayer 5 N (PIN) 

 Signature 

 0040 Spouse Date of Birth 8 YYYYMMDD 

 0050 Spouse Prior Year 12 N 

 Adjusted Gross 

 Income 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 887

SECTION 5 – AUTHENTICATION RECORD

 AUTHENTICATION Authentication Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse Prior Year 5 N or blank 

 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 

 B = Regular On-Line 

 Filing 

 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 Blank = PIN not used, 

 Code 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 Reserve 35 Blank 

 0110 Reserve 80 Blank 

 0120 Reserve 35 Blank 

 0130 Reserve 20 Blank 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 888

SECTION 6 – STATEMENTS

The statement record can be used only where the Record Layouts 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 August 31, 2007 Part II Page 889

 

 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 890

SECTION 6 – STATEMENTS

 

 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 "SCHbbD" or "8865bb" 

 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 or 8865 

 "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 August 31, 2007 Part II Page 891

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 892

SECTION 6 – STATEMENTS

 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 "SCHbbD" or "8865bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Subpart Occurrence 7 SCH D "0000001" or 

 Number 8865 "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 August 31, 2007 Part II Page 893

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 894

SECTION 7 - PREPARER NOTE, ELECTION EXPLANATION, AND REGULATORY EXPLANATION

The Preparer Note record is a variable length record 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 is 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 August 31, 2007 Part II Page 895

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 896

 SECTION 7 - PREPARER NOTE, ELECTION EXPLANATION, AND REGULATORY EXPLANATION

The Election Explanation record is a variable length record 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 page records is 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 August 31, 2007 Part II Page 897

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 898

SECTION 7 - PREPARER NOTE, ELECTION EXPLANATION, AND REGULATORY EXPLANATION

The Regulatory Explanation record is a variable length record 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 page 

records is 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 August 31, 2007 Part II Page 899

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 900

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 "8" | 

********************************************************************* 

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 August 31, 2007 Part II Page 901

SECTION 8 – STATE RECORDS

Generic Record continued 

Field # Identification Length Description

************** 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 

************************ 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. Filler 1 AN 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 
 Publication 1346 August 31, 2007 Part II Page 902

SECTION 8 – STATE RECORDS

Generic Record continued 

 

Field # Identification Length Description

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 

 

NOTE: If the return has a domestic address, the following must be present: 

 (Seq 0075), (Seq 0095), (Seq 0100) 

 If the return has a foreign address, the following must be present: 

 (Seq 0077), (Seq 0087), and (Seq 0098) 

*********************** 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 
 Publication 1346 August 31, 2007 Part II Page 903

SECTION 8 – STATE RECORDS

Generic Record continued 

Field # Identification Length Description

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 

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 
 Publication 1346 August 31, 2007 Part II Page 904

SECTION 8 – STATE RECORDS

Generic Record continued 

Field # Identification Length Description

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 

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 August 31, 2007 Part II Page 905

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 906

SECTION 8 STATE RECORDS

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 “8” | 

**************************** 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 August 31, 2007 Part II Page 907

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 908

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 Taxpayer Declaration 

Form 8453, else enter "0". When a Paper Document Indicator is used, the 

Taxpayer cannot use a Self-Select PIN signature on the return.) The format 

is as follows: 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0325" 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 Electronic EFIN of 6 N 

 ERO 

 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 
 Publication 1346 August 31, 2007 Part II Page 909

SECTION 9 - SUMMARY RECORD

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0075 Number of FEC 2 N (00-10) 

 Records 

 

 0079 Number of 499R-2/W- 1 N (0-6) | 

 2PR Records (Occurrences of "W-2PRb") 

 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 STCGL 5 N (00000-30000) 

 Records 

 0135 Number of LTCGL 5 N (00000-30000) 

 Records 

 0140 Presence of 1 N (0-1) 

 Authentication (Occurrence of "ATH") 

 Record 

 

 0150 Paper Document 1 "1" = Form 8283, 

 Indicator 1 Section B, Donated 

 Property, else "0" 

 

 0153 Paper Document 1 "1" = Form 8858, 

 Indicator 2 Foreign Disregarded 

 Entities, else "0" 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 910

SECTION 9 - SUMMARY RECORD

 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 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 

 Requests/Clauses, else 

 "0" 

 

 0168 Paper Document 1 "1" = Form 1098C, 

 Indicator 7 Required Donor 

 Documentation, else "0" 

 

 0171 Paper Document 1 "1" = Form 8885, Health 

 Indicator 8 Coverage Tax Credit, 

 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" 

 

 0181 Paper Document 1 "1" = Schedule D-1 or 

 Indicator 11 acceptable substitutes, 

 else "0" 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 911

SECTION 9 - SUMMARY RECORD

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0182 Paper Document 1 "1" = Required | 

 Indicator 12 Worksheets, 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) 

 

 

 
 Publication 1346 August 31, 2007 Part II Page 912

SECTION 9 - SUMMARY RECORD

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0220 E-Mail Indicator 1 "Y", "N" or blank 

 (For On-Line Filer) 

 

 0230 Software I.D. Number 8 N 

 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" or blank 

 Code 

 Record Terminus Character 1 Value "#" 

 

 
 Publication 1346 August 31, 2007 Part II Page 913

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part II Page 914

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 

 

 
 Publication 1346 August 31, 2007 Part II Page 915

SECTION 10 - RECAP

 RECAP Recap Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0135 Total Accepted 6 IRS Use 

 State Only Returns 

 

 0137 Filler 5 Blank 

 0140 Reserved for IRS 20 AN 

 Use Only 

 Record Terminus Character 1 Value "#" 

 

 
 

 
 Publication 1346 August 31, 2007 Part 3 Page i 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 3 Page ii 

TABLE OF CONTENTS 

 HIGHLIGHTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii 

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 

 .05 Form 9465 Specific Values . . . . . . . . . . . . 11 

 .06 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 August 31, 2007 Part 3 Page iii 

TABLE OF CONTENTS (continued) 

Section 6 ETD Record Layouts (continued) 

 Form 2350 . . . . . . . . . . . . . . . . . . . . . . 17 

 Form 4868 . . . . . . . . . . . . . . . . . . . . . . 42 

 Form 9465 . . . . . . . . . . . . . . . . . . . . . . 45 

 Attached Form Identification . . . . . . . . . . . . 49 

 Form Payment Record . . . . . . . . . . . . . . . . 50 

 Authentication Record . . . . . . . . . . . . . . . . 52 

 Summary Record . . . . . . . . . . . . . . . . . . . 53 

 Recap Record . . . . . . . . . . . . . . . . . . . . 55 

ATTACHMENT 1 Error Reject Codes (ERC) Cross References . . . . . . . 58 

 

ATTACHMENT 2 Form Occurrence Number . . . . . . . . . . . . . . . . 72 

ATTACHMENT 3 Attachment Sequence Number . . . . . . . . . . . . . . 73 
 Publication 1346 August 31, 2007 Part 3 Page iv 

HIGHLIGHTS

Changes made after August 31, 2007 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. The ETD Summary Record, Record Id (SEQ 000) value has changed to “SUMETD”. 

2. As a reminder, beginning in Filing Season 2007, when using the Self-Select 

 PIN signature method, taxpayers are able to use their prior year 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, for authentication. 

 Software may be designed to allow an entry in both of these fields. Taxpayers 

 may choose to include both the original Prior Year AGI and Prior Year 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 Online 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 PAYMENT MUST BE POST MARKED NO LATER 

THAN 4/15/08. |
 Publication 1346 August 31, 2007 Part 3 Page v 

Comments and Suggestions

Please send any comments or suggestions regarding ETD filing to: 

 

Internal Revenue Service | 

Johl Jamanow, SE:W:CAS:SP:ES:I 

NCFB C5-351 

5000 Ellin Road 

Lanham, MD 20706 

email address: Johl.B.Jamanow@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:TPM:EP 

 NCFB C8-350 

 5000 Ellin Road 

 Lanham, MD 20706 

 email address: Diane.Bonciolini@irs.gov 
 Publication 1346 August 31, 2007 Part 3 Page 2 

ELECTRONIC TRANSMITTED DOCUMENTS - INTRODUCTION

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 TRANA, Forms 56, 2350, 4868, 

 9465, RECAP, and Acknowledgment records have been modified: 

 See Part 3, Sections 2 and 7 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 August 31, 2007 Part 3 Page 2 

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 record 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 7. 

 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 August 31, 2007 Part 3 Page 3 

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 August 31, 2007 Part 3 Page 4 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 3 Page 5 

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.

 

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 7). 
 Publication 1346 August 31, 2007 Part 3 Page 6 

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 August 31, 2007 Part 3 Page 7 

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 August 31, 2007 Part 3 Page 8 

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 August 31, 2007 Part 3 Page 9 

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 August 31, 2007 Part 3 Page 10 

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 August 31, 2007 Part 3 Page 11 

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 detail description 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, 

 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 August 31, 2007 Part 3 Page 12 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 3 Page 13 

SECTION 4 – VALIDATION – SPECIFIC FORMS

.01 FORM 56 REJECTION CONDITIONS 

 ERC 0318, 0323, 0324, 0325, 0328 

.02 FORM 2350 REJECTION CONDITIONS 

 ERC 0305, 0307, 0311, 0321, 0322, 0327 

.03 FORM 4868 REJECTION CONDITIONS 

 ERC 0310, 0311, 0396, 0900 

.04 FORM 9465 REJECTION CONDITIONS 

 ERC 0167, 0168, 0172, 0318, 0396, 0397 

.05 FORM PAYMENT REJECTION CONDITIONS 

 ERC 0030, 0304, 0313, 0318, 0320, 0395, 0396, 0397 
 Publication 1346 August 31, 2007 Part 3 Page 14 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 3 Page 15 

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) complete Part 2 of Form 8878 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 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 2007 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”). The Tax Year 2007 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 August 31, 2007 Part 3 Page 16 

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) 

(e.g. PIN) and related authentication information (e.g. 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 adjusted gross income (AGI) amount or prior year PIN 

signature from the prior year return. 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 exspouse. In this case the AGI amounts for each taxpayer may differ. 

8. If a tax year 2006 tax return was not received and processed at IRS by 

December 09, 2007 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 August 31, 2007 Part 3 Page 17 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.02 Jurat/Disclosure Guidelines

 

9. Software products should allow the capability for taxpayers to enter both, 

 the prior year AGI and 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 – (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 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 2007 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 August 31, 2007 Part 3 Page 18 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS 

.03 Jurat/Disclosure Codes

Tax Year 2007 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) 

 Not 

Available 

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 August 31, 2007 Part 3 Page 19 

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 of Preparer/ERO 

Transmitted by: Transmitter or Preparer/ERO 

Signatures: 

• Taxpayer PIN for Electronic Funds Withdrawal 

C2, T9 
 Publication 1346 August 31, 2007 Part 3 Page 20 

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 to 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 (e.g. 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 August 31, 2007 Part 3 Page 21 

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 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 1-888-829-8815 no later than 7 

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. 

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_ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN _ _ _ _ _ * 

*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication. If 

both are included in the record only one has to match IRS records. 
 Publication 1346 August 31, 2007 Part 3 Page 22 

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 2006 

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 August 31, 2007 Part 3 Page 23 

Section 5 – Signature Authorization for ETD Specifications

.05 e-file Jurat/Disclosure Text – Codes E - I

 

Tax Year 2007 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 _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN _ _ _ _ _ * 

*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication. 

 If both 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 August 31, 2007 Part 3 Page 24 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E - I

Tax Year 2007 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 an 

ACH electronic funds withdrawal (direct deposit) entry to the financial 

institution account indicated 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 1-800-829-1040 no later than 7 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 

payment. 

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 _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN _ _ _ _ _ * 

*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication. 

 If both 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 August 31, 2007 Part 3 Page 25 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E - I

Tax Year 2007 Jurat/Disclosure – Code G Text 

Forms 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 _ _ _ _ _ * 

Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN _ _ _ _ _ * 

---------------------------------------------------------------------------------- 

*NOTE: Taxpayers may use either the prior year AGI or PIN for authentication. If both are included in 

the record only one has to match IRS records. 
 Publication 1346 August 31, 2007 Part 3 Page 26 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E - I

Tax Year 2007 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 August 31, 2007 Part 3 Page 27 

SECTION 5 – SIGNATURE AUTHORIZATION FOR ETD SPECIFICATIONS

.05 e-file Jurat/Disclosure Text – Codes E – I

 

 

Tax Year 2007 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 as revised for Tax Year 2006 must be completed for all Form 4868 

filers using the Practitioner PIN method. 
 Publication 1346 August 31, 2007 Part 3 Page 28 

INTENTIONAL BLANK PAGE
 Publication 1346 August 31, 2007 Part 3 Page 29 

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 August 31, 2007 Part 3 Page 30 

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 August 31, 2007 Part 3 Page 31 

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 August 31, 2007 Part 3 Page 32 

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 August 31, 2007 Part 3 Page 33 

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 "200712", 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 (“8”) | 

 
 Publication 1346 August 31, 2007 Part 3 Page 34 

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

Byte Count 4 "1658” for fixed; 

 "nnnn" for variable 

 format 

Start of Record Sentinel 4 Value " " 

0000 Record ID 34 Value 

 "FRMbbb56bbbbPG01b 

 (9n)b200712b" |

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 August 31, 2007 Part 3 Page 35 

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 August 31, 2007 Part 3 Page 36 

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 Will and Codicils or 1a(1) 1 “X” or blank 

 Order Checkbox 

0250 Date of Death 1a(2) 8 YYYYMMDD 

 

0260 Court Order 1b(1) 1 “X” or blank 

 Checkbox 

0270 Date of Order 1b(2) 8 YYYYMMDD 

 

0280 Valid Trust 1c 1 “X” or blank 

 Instrument or 

Amendments Checkbox 

0290 Other Checkbox 1d 1 “X” or blank 

0300 Explanation of Other 1d 80 AN 

0310 Type of Tax 2 40 AN 

0320 Tax Form Number 3 4 N Value “1040” 
 Publication 1346 August 31, 2007 Part 3 Page 37 

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0330 Year One 4 4 "YYYY" or blank 

0332 Year Two 4 4 "YYYY" or blank 

0334 Year Three 4 4 "YYYY" or blank 

0340 Period One ending 4 8 "YYYYMMDD" or blank 

0342 Period Two ending 4 8 "YYYYMMDD" or blank 

0344 Period Three ending 4 8 "YYYYMMDD" or blank 

0350 Estate Tax DOD 4 8 N (No entry field) 

0351 Fiduciary Responsible 5 1 “X” or blank 

 for All Notices 

Checkbox 

0352 Fiduciary Responsible 6 1 “X” or blank 

for Partial Notices 

Checkbox 

0353 Partial Tax 6 4 N Value “1040” 

form Number 

0354 Partial Notice 6 4 "YYYY" or blank 

Year 1 

0355 Partial Notice 6 4 "YYYY" or blank 

Year 2 

0356 Partial Notice 6 4 "YYYY" or blank 

Year 3 

0357 Partial Notice 6 8 "YYYYMMDD" or blank 

Period 1 

0358 Partial Notice 6 8 "YYYYMMDD" or blank 

Period 2 

0359 Partial Notice 6 8 "YYYYMMDD" or blank 

Period 3 

0360 Total Revocation or 7 1 “X” or blank 

 Termination Checkbox 

0370 Court Order Revoking 7a 1 “X” or blank 
 Publication 1346 August 31, 2007 Part 3 Page 38 

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0380 Cert. of Dissolution 7b 1 “X” or blank 

 or Terminate Checkbox 

0390 Other Checkbox 7c 1 “X” or blank 

 

0400 Explanation of Other 7c 80 AN 

0410 Partial Revocation 8a 1 “X” or blank 

 of Earlier Notices 

 Checkbox 

0420 Grantee Name 8b 35 AN. Allowable special 

 Partial Revocation characters are: 

 less than (<), hyphen (-) 

 or space (see special 

 instructions) 

0425 Grantee Date 8b 8 "YYYYMMDD" or blank 

 

0430 Grantee Street 8b 35 AN. Allowable special 

 Address characters are space, 

 slash and hyphen 

0440 Grantee City 8b 22 A. Allowable special 

 Character is space. 

0450 Grantee State 8b 2 A. (Standard Postal 

 Abbreviation State Abbreviations) 

0460 Grantee Zip Code 8b 12 N Left-justified) 

0462 Grantee Foreign 8b 35 AN. Allowable special 

 Street Address characters are space, 

 slash and hyphen 

0464 Foreign City State, 35 AN. Allowable special 

 Province Postal Code characters are space, 

 slash and hyphen 

0466 Foreign Country 22 A. Allowable special 

 Character is space 
 Publication 1346 August 31, 2007 Part 3 Page 39 

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0468 Address Indicator 1 AN 1 = APO/FPO, 

2 = Stateside Military Address, 

3 = Foreign Address, 

 Blank = Domestic(non-Military)

 

0470 New or Substitute 9 1 “X” or blank 

 Fiduciary for 

 Revoking or Termn. 

 Checkbox 

0480 Name New/Sub. 9 35 AN or blank 

 Revoking 1 

0482 Address New/Sub. 9 70 AN or blank 

 Revoking 1 

0485 Name New/Sub. 9 35 AN or blank 

 Revoking 2 

0487 Address New/Sub. 9 70 AN or blank 

 Revoking 2 

0490 Name New/Sub. 9 35 AN or blank 

 Revoking 3 

0492 Address New/Sub. 9 70 AN or blank 

 Revoking 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 
 Publication 1346 August 31, 2007 Part 3 Page 40 

SECTION 6 – ETD RECORD LAYOUTS

FORM 56 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

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 PIN 35 AN 

 

0620 Title of Fiduciary 20 AN 

 

0630 Fiduciary Signed Date 8 N (YYYYMMDD) 

 

 Record Terminus Character 1 Value "#" 

 
 Publication 1346 August 31, 2007 Part 3 Page 41 

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0818" for fixed; |

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 34 Value 

 "FRMbbb2350bbPG01b 

 (9n)b200612b" |

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 August 31, 2007 Part 3 Page 42 

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 Street 35 AN. Allowable special 

 Address characters are space, 

 slash and hyphen 

0120 Foreign City, State, 35 AN. Allowable special 

 Province, Postal Code characters are space, 

 slash and hyphen 

 

0130 Foreign Country 22 A. Allowable special 

 Character is space 

 

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 August 31, 2007 Part 3 Page 43 

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 August 31, 2007 Part 3 Page 44 

SECTION 6 – ETD RECORD LAYOUTS

FORM 2350 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0330 Taxpayer's PIN Number 5 N or blank 

0340 Spouse's PIN Number 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 August 31, 2007 Part 3 Page 45 

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) 

0470 Taxpayer’s SSN 9 N 

 

0480 Spouse's SSN 9 N or Blank 

Record Terminus Character 1 Value "#" 
 Publication 1346 August 31, 2007 Part 3 Page 46 

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)b200712b" |

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 August 31, 2007 Part 3 Page 47 

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 August 31, 2007 Part 3 Page 48 

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 August 31, 2007 Part 3 Page 49 

SECTION 6 – ETD RECORD LAYOUTS

FORM 9465 

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 34 Value 

 "FRMbbb9465bbPG01b 

 (9n)b200712b" |

0007 Document Sequence Number 16 Numeric 

 

0008 Declaration Control Number 14 Numeric 

0010 Taxpayer's Name 1 35 AN. Allowable special 

 characters are: hyphen (-) 

 or space. 

 (see special instructions) 

 

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 August 31, 2007 Part 3 Page 50 

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, hyphen. 

 

0084 Foreign City, State 35 AN. Allowable special 

 or Province, Postal character are space, 

 Code slash, 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 August 31, 2007 Part 3 Page 51 

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 August 31, 2007 Part 3 Page 52 

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) 

0260 Tax Return for Form 7 11 AN "FORMb1040bb" or 

 "FORMb1040Ab" or 

 "FORMb1040EZ" 

0270 Tax Year for This 8 4 N 

 Request 

 

0280 Amount Owed on Tax 9 12 N 

 Return 

0290 Payment with Tax 10 12 N 

 Return 

0300 Monthly Payment 11 12 N Not less than $25.00 

0310 Monthly Payment Date 12 2 N 01-28 

0330 Routing Transit Number 13a 9 N 

0340 Bank Account Number 13b 17 AN (including hyphen or 

blank) 

 

0380 Taxpayer's PIN Number 5 N or blank 

0390 Taxpayer Signature Date 8 YYYYMMDD 

0400 Spouse's PIN Number 5 N or blank 

0410 Spouse Signature Date 8 YYYYMMDD 

 Record Terminus Character 1 Value "#" 
 Publication 1346 August 31, 2007 Part 3 Page 53 

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 August 31, 2007 Part 3 Page 54 

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 

 (“20080415”,”20080616”) | 

 

0090 Taxpayer’s Day Time 10 N 

 Phone Number 

 

Record Terminus Character 1 Value “#” 
 Publication 1346 August 31, 2007 Part 3 Page 55 

SECTION 6 – ETD RECORD LAYOUTS

AUTHENTICATION 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0295" 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 

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 

0065 Spouse Signature 5 N (PIN) 

0070 Signature Date 8 YYYYMMDD 
 Publication 1346 August 31, 2007 Part 3 Page 56 

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 August 31, 2007 Part 3 Page 57 

SECTION 6 – ETD RECORD LAYOUTS

SUMMARY RECORD 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0323" 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 

0035 Filler 1 blank 

0040 Number of Logical Tax Document 6 N (Maximum = 009999) 

 (including summary) 

0050 Reserved 14 blank 

0090 Number of Form Payment 4 N(0000-0999) 

 (Occurrences of 'FRMb') 

0100 Reserved 169 blank 

0230 Software I.D. Number 8 N 

0240 Software Version Identifier 15 AN 

0250 Reserved 2 blank

 
 Publication 1346 August 31, 2007 Part 3 Page 58 

SECTION 6 – ETD RECORD LAYOUTS

SUMMARY RECORD 

Field Identification Form Length Field Description 

No. Ref. 

----- -------------- ---- ------ ----------------- 

 

0260 Electronic Postmark Date 8 YYYYMMDD or blanks 

 (YYYY = 2007 | 

 

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” or blank 

 

 Record Terminus Character 1 Value "#" 

 
 Publication 1346 August 31, 2007 Part 3 Page 59 

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 August 31, 2007 Part 3 Page 60 

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. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 61 

ERC DESCRIPTION

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 "200712". | 

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 

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. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 62 

ERC DESCRIPTION

0007 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 2350 SEQ 0110, 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 2350 SEQ 0120, 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. 

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. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 63 

ERC DESCRIPTION

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 

The City (Form 9465 SEQ 0070, Form 2350 SEQ 0080, 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 Foreign Country (Form 2350 SEQ 0120, Form 4868 SEQ 0036) 

must be present, left-justified and contain a minimum of three 

alpha characters, blank filled when transmitted in fixed 

format. 

City may not contain consecutive, embedded spaces. Only 

alphabetic characters and spaces are valid. DO NOT abbreviate 

cities. 

The City (Form 9465 SEQ 0070) is a required field. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 64 

ERC DESCRIPTION

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, 4868, 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. 

0030 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, 

9465 and Form 4868 with a 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. 

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. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 65 

ERC DESCRIPTION

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 “8”. | 

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. 

0304 o 

o 

o 

o 

If Form Payment is for an extension payment the primary PIN 

(SEQ 0035) must be present and numeric. 

If Spouse’s SSN is present and Form Payment is present, the 

spouse’s PIN must be present. 

The Primary PIN number must be present for Form 2350(SEQ 0330) 

and Form 9465 (SEQ 0380), unless Other Than Taxpayer (SEQ 0300) 

is present. 

If Name of preparer other than taxpayer (SEQ 0350) is present, 

preparer signature date (SEQs 0355) must be present. 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 66 

ERC DESCRIPTION

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 0020) is equal to “1”, 

“2”, or “Blank” the domestic address fields must be 

significant. If the Address Indicator (SEQ 0020) 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 domestic address fields must be 

significant. If the Address Indicator (SEQ 0150) is equal to 

“3”, the foreign address fields 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 0160) 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). 

0310 o Forms 4868 must be received no later than April 15, 2008 and 

retransmitted forms must be received no later than April 20, 

2007. Note: Form 4868 for Taxpayers Out of the Country must 

check “box 8" and Form 4868 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 16, 2007 and retransmitted forms 

must be received no later than June 21, 2007. 

| 

|
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 67 

ERC DESCRIPTION

0312 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. 

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. 

0319 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 68 

ERC DESCRIPTION

0320 o 

o 

The Amount of Tax Payment on the Form PMT (SEQ 0060) must be 

greater than zeroes. 

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). 

 

 o 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. 

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 0250) of Form 56 is present, then Year 

cannot be equal or later than processing year. 

0324 o The Tax Form Number (SEQs 0320 and 0353) of Form 56 must 

contain “1040”. 

0325 o The Tax Year One (SEQ 0330 & 0354), Year Two (SEQ 0332 & 0355), 

Year Three (SEQ 0334 & 0356), Period One (SEQ 0340 & 0357), 

Period Two (0342 & 0358) or Period Three (SEQ 0344 & 0359) 

cannot be all blanks. 

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 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 69 

ERC DESCRIPTION

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 

The Requested Payment Date for Form Payment (SEQ 0080) must be 

present and cannot be later than April 15, 2008, 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 16, 2008 when a 

foreign payment is present. 

The Requested Payment Date for Form Payment (SEQ 0080) must be 

a valid date format (YYYYMMDD). 

|

|

0490 o When Electronic Postmark is present (no later than the 

Processing Date), Year of Electronic Post-mark Date (SEQ 0260) 

must equal the current processing year. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 70 

ERC DESCRIPTION

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). 

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), 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), 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. 

0674 o Form 2350 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, then, Taxpayer PIN Number (SEQ 0330) must 

be numeric and greater than zeroes, and must equal to Primary 

Taxpayer Signature (SEQ 0035) of Authentication Record. 

Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, then, Taxpayer PIN Number (SEQ 0380) must 

be numeric and greater than zeroes, and must equal to Primary 

Taxpayer Signature (SEQ 0035) of Authentication Record. 

NOTE: 4868 PIN Validation is performed in ERC 0010. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 71 

ERC DESCRIPTION

0675 o Form 2350 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, and Spouse PIN Number (SEQ 0340) is 

present, it must be numeric and greater than zeroes, and must 

equal to Spouse Signature (SEQ 0065) of Authentication Record. 

Form 9465 - When the PIN Type Code (SEQ 0008) of Authentication 

Record is “S” or “O”, and Spouse PIN Number (SEQ 0400)is 

present, it must be numeric and greater than zeroes, and must 

equal to Spouse Signature (SEQ 0065) of Authentication Record. 

NOTE: 4868 PIN Validation is performed in ERC 0010. 

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) or Primary 

Prior Year PIN (SEQ 0025) 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) or Spouse 

Prior Year PIN (SEQ 0055) of Authentication record must match 

with IRS Master File. 

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), 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), 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. 

|
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 72 

ERC DESCRIPTION

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), 

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), 

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), 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. 

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 When the PIN TYPE CODE (SEQ 0008) of the Authentication 

Record is "P", then the Primary Prior Year Adjusted Gross 

Income (SEQ 0020), and Spouse Prior Year Adjusted Gross Income 

(SEQ 0050) must be blank on the Authentication Record. 

0806 o Processing Site must equal a valid Electronic Filing Site 

(SEQ 0040): Andover = “C”, Austin = “E”, Kansas = “F”, 

Philadelphia = “G”, Fresno = “H”. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) CROSS REFERENCES

 Publication 1346 August 31, 2007 Part 3 Page 73 

ERC DESCRIPTION

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 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 August 31, 2007 Part 3 Page 74 

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 August 31, 2007 Part 3 Page 75 

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