Source: https://www.irs.gov/irm/part4/irm_04-010-016
Timestamp: 2019-06-25 07:56:13
Document Index: 790571939

Matched Legal Cases: ['§ 263', '§ 45', '§ 6662', '§ 6663', '§ 6699', '§ 6655', '§ 482', '§ 465', '§ 183', '§ 1250', '§ 1231', '§ 1231', '§ 179', '§ 42', '§ 59', '§ 6698', '§ 704', '§ 469', '§ 707', '§ 704', '§ 737', '§ 754', '§ 743', '§ 734', '§ 708', '§ 704', '§ 704', '§ 752', '§ 741', '§ 751', '§ 755', '§ 1250', '§ 61']

4.10.16 Examination Operational Automation Database (EOAD) | Internal Revenue Service
4.10.16.1 Examination Operational Automation Database (EOAD)
4.10.16.1.1 Requirement for Completion of EOAD Data
4.10.16.1.2 Capture of EOAD Data Using RGS
4.10.16.1.2.1 Create Case, Case Information, and Contacts Screens
4.10.16.1.2.2 Issue Selection Screen
4.10.16.1.2.3 Issue Adjustment Screen
4.10.16.1.2.4 Completion of RGS Tax Computation and Form 5344
4.10.16.1.2.5 Completion of the Compliance Evaluation Screen
4.10.16.1.2.6 Forwarding EOAD Data using RGS
4.10.16.1.3 Capture of EOAD Data Using IMS
4.10.16.1.4 Forwarding EOAD Manually - Centralized Case Processing (CCP) Responsibility
(1) Minor editorial changes have been made throughout this IRM. Also, website addresses and IRM references were reviewed and updated as necessary.
(2) Updated exhibits to reflect current codes in effect.
This material supersedes IRM 4.10.16, dated January 02, 2013.
Employees in the Small Business and Self-Employed (SB/SE), Large Business and International (LB&I), Tax Exempt and Governmental Entities (TE/GE), and Wage and Investment (W&I) operating divisions who conduct examinations of income tax returns (Forms 1040, 1120, 1120S, and 1065).
Lou Ann Kelleher
Acting Director, Examination Operations, Performance Planning and Analysis
4.10.16.1 (01-02-2013)
EOAD provides data that tracks examination results by issue. This data is used to enhance the ability to identify specific areas of non-compliance based on examination results and track the effectiveness of the examination classification process. EOAD is used to track examination results for National Research Project (NRP) examinations and analyzed by the Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) as part of their audits of IRS examination activities. In addition, EOAD data is used to fulfill disclosure of examination results under agreements with state and local taxation agencies. Therefore, it is important that data inputs are accurate.
Data is captured by Small Business/Self-Employed (SB/SE), Large Business & International (LB&I), and Wage & Investment (W&I) examiners for examinations of all Forms 1040, 1120, 1120S, and 1065 using Report Generation Software (RGS) and Issue Management System (IMS) software.
The focus of this IRM is on data entries in RGS and IMS that are captured by EOAD but generally do not affect tax computations. It is very important that examiners take great care in properly entering EOAD data since there is no subsequent review process to correct EOAD errors.
4.10.16.1.1 (04-26-2011)
Requirement for Completion of EOAD Data
Capture of EOAD data is mandatory for all examinations of Individual (Form 1040), Corporate (Form 1120), S Corporation (Form 1120S), and Partnership (Form 1065) returns.
EOAD data must be entered for all examined issues, both adjusted and non-adjusted items, as well as all classified issues including those that are no-changed or subsequently declassified.
4.10.16.1.2 (04-26-2011)
Capture of EOAD Data Using RGS
4.10.16.1.2.1 (03-23-2016)
Create Case, Case Information, and Contacts Screens
A return was not filed (i.e. substitute for return cases)
Contacts screen - captures identification and contact information for the return preparer and representative(s). The proper completion of this information allows the ability to identify and address egregious return preparers.
4.10.16.1.2.2 (01-02-2013)
Issue Selection Screen
The examiner creates issues in RGS using the drop down "Actions" menu to select the option that best describes the issue. The menu options are:
New Issue – This is an issue that has been identified by the examiner who has determined that it warrants additional inspection. New Issues are not Classified Issues nor are they directly related to a Classified Issue.
New Classified Issue – This is an issue that has been identified through the issue classification process and appears on a Classification Check Sheet. All Classified Issues must be added and commented upon even if they are subsequently declassified. If a Classified Issue is declassified, check the declassified box on the issue adjustment screen. Add an adjustment record with the issue categorized as though it was examined. Enter the issue amount from the return in both the Per Return and Per Exam fields and select a Declassified Issue Reason Code.
New Issue Resulting From Classified Issue – This is an issue that can be directly traced back to a classified issue. For example, a classified balance sheet item could lead to one or more profit and loss items. These subsequent Profit and Loss issues would be identified as New Issue Resulting From Classified Issue.
New Mandatory Issue – There are as many as eleven mandatory issues for business cases that are auto-generated when the case file is created in RGS. Mandatory Issues, such as for changes to income or cost of sales, should never be used to report adjustments.
Issues from different lines on a tax return must be created separately using the appropriate issue code and should not be combined.
Premium Tax Credit and Health Care
4.10.16.1.2.3 (03-23-2016)
Issue Adjustment Screen
Once issues are identified, the Issue Adjustment screen is accessed using the "Add" function box.
To promote accuracy and reduce time spent, EOAD fields should be completed concurrently with the examination of issues to the greatest extent possible.
The following fields are captured by EOAD on the Issue Adjustment screen:
Categorization - this selection determines how RGS will calculate the tax resulting from the adjustment. A "RGS Issue Reference Guide" is available for download at the RGS website http://mysbse.web.irs.gov/examination/rgs/resources/27958.aspx. This guide provides detailed instructions to examiners on how to properly categorize an adjustment based upon the IMF Issue Code selection to ensure RGS performs a proper tax calculation and that accurate EOAD data is captured.
Reason Code – a two-digit code that identifies the reason for the adjustment, why the issue was no changed, or declassified. The examiner should follow the drop down menus in RGS to select the code that best describes the reason the issue was or was not adjusted. See Exhibit 4.10.16-4. (MM-DD-YYYY)
Adjustments to Earned Income Credit issues or originating from Flow Through Entities require the selection of specific Reason Codes. Reason Codes for adjustments from Flow Through Entities are further divided to identify the case as either NRP or Non NRP. For all other issues, select the code that best fits the reason the issue was or was not adjusted.
Uniform Issue List (UIL) Code - SB/SE examiners are not required to complete this field.
Rental Type Code – This field is completed for Form 1040 - Schedule E Rental Issues only in RGS. The drop down menu for this field is only activated on issues with Schedule E - Rental IMF Issue Codes. Select the code that best describes the rental from the categories Residential, Vacation, or Commercial Rental. See Exhibit 4.10.16-5 for a complete list of Rental Type Codes.
PBA/NAICS Code Per Return (Issue) – For all Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, this field should be completed to reflect the code as reported by the taxpayer. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
PBA/NAICS Code Per Exam (Issue) – For all Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, enter the NAICS code from the series of pull down menus that best identifies the type of business for the issue being examined. NAICS codes will be used for returns for tax periods after 199811. PBA codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code. Code "000000" should be selected for issues involving Form 1040 Schedule E income subject to self-employment tax.
If the examiner is fully disallowing the schedule or return, such as in an IRC 183 adjustment, they should choose "D" to remove the NAICS code.
4.10.16.1.2.4 (01-02-2013)
Completion of RGS Tax Computation and Form 5344
4.10.16.1.2.5 (01-02-2013)
Completion of the Compliance Evaluation Screen
PBA/NAICS Code Per Return – This code reflects the principal business of the taxpayer and can be found on the return. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts per the return. North American Industry Classification System (NAICS) codes will be used for returns for tax periods after 199811. Primary Business Activity (PBA) codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code.
PBA/NAICS Code Per Exam – This is the corrected code, based on the examiner’s determination for the principal business of the taxpayer. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts after completion of the examination. RGS provides a series of pull down menus to assist the examiner in selecting the correct code. NAICS codes will be used for returns for tax periods after 199811. PBA codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code.
Primary Occupation Code (Form 1040 only) – This is a three-digit code that identifies the occupation of the taxpayer with the largest source of wage income for the year being examined. This code should be selected based on the taxpayer’s largest source of wage income per exam regardless of whether the largest source is from the primary or secondary taxpayer. This field will be completed where the taxpayer is both a wage earner and self-employed. If no wages are earned, no code is entered. RGS provides a series of pull down menus to assist the examiner in selecting the correct code.
Amount Paid at Closing – This is the total amount paid for the applicable tax period at the time the examination was concluded or before the examination case is closed from the group.
Study Type – This field will be left blank currently. It is a three-digit field that will be used to track cases for special surveys or research studies (not the same as current project codes).
Upon completion of all fields, the Compliance Evaluation screen must be validated, saved, and printed. The printed copy must be placed in the case folder on top of the case file.
4.10.16.1.2.6 (03-23-2016)
Forwarding EOAD Data using RGS
SB/SE and LB&I, International Individual Compliance (IIC) examiners will forward all closed cases by Local Area Network (LAN) unless that functionality is unavailable. The EOAD data is included in the electronic case file by the forwarding process.
Forms 1040, 1120, 1120S, and 1065 examinations which could not be completed using LAN-RGS must be notated as such on the Form 3198, Special Handling Notice for Examination Case Processing. Any cases not fulfilling the requirements of IRM 4.4.12.11, EOAD Data Capture Procedures, will be returned to the originating examination group.
4.10.16.1.3 (03-23-2016)
Capture of EOAD Data Using IMS
In 2006, LB&I fully implemented IMS and required its use on all cases worked by LB&I. As of 11-17-2009, the IMS system captures the EOAD data in a format that can be shared with state and local taxation agencies. Therefore, if a case is on IMS, the examiner no longer needs to copy cases to external media such as compact disks.
EOAD data is automatically extracted by IMS at case closure based upon examiners' inputs on various IMS screens. Instructions detailing the proper input of data in IMS can be found in the IMS Client program.
4.10.16.1.4 (03-23-2016)
Forwarding EOAD Manually - Centralized Case Processing (CCP) Responsibility
If a disclosure is made to an agency whose code is manual or not compatible with AIMS, or if the disclosure is of Non-Master File (NMF) information, the reporting will be done manually by preparing Form 5466-B, Multiple Record of Disclosure. Additional information regarding disclosure reporting requirements can be found at IRM 11.3.37, Recordkeeping and Accounting for Disclosures.
41007 Wages, Salaries and Tips, etc. 1040
41008 Taxable Interest 1040
41009a Ordinary Dividends 1040
41009b Qualified Dividends 1040
41010 State Refunds, Credits, or Offsets 1040
41011 Alimony Income 1040
41014 Other Gains or Losses From Form 4797 1040
41015 IRA Distributions 1040
41016 Pensions and Annuities 1040
41019 Unemployment Compensation 1040
41020 Social Security Benefits 1040
41021 Other Income 1040
41021a Form 2555 Income 1040
41021b NOL Carryback 1040
41021c NOL Carryforward 1040
41021d MSA Taxable Payments 1040
41021e MED+MSA Taxable Payments 1040
41021f LTC Taxable Payments 1040
41021g Form 4563 Income 1040
41021h Income Excluded from Puerto Rico 1040
41021i HSA Taxable Distributions 1040
41021j HSA Qualified Distributions 1040
41021k Gambling Winnings 1040
4C101 Sch C1 - Gross Receipts or Sales SCH C1
4C101a Sch C1 - Gross Receipts/Sales Merch/3rd Party SCH C1
4C101b Sch C1 - Other Gross Receipts or Sales SCH C1
4C101c Sch C1 - Income Reported on Form W-2 SCH C1
4C101z Sch C-EZ - Gross Receipts SCH C-EZ
4C102 Sch C1 - Returns and Allowances and Oth. Adj. SCH C1
4C106 Sch C1 - Other Income SCH C1
4C201 Sch C2 - Gross Receipts or Sales SCH C2
4C201a Sch C2 - Gross Receipts/Sales Merch/3rd Party SCH C2
4C201b Sch C2 - Other Gross Receipts or Sales SCH C2
4C201c Sch C2 - Income Reported on Form W-2 SCH C2
4C202 Sch C2 - Returns and Allowances and Oth. Adj. SCH C2
4C206 Sch C2 - Other Income SCH C2
4C301 Sch C3 - Gross Receipts or Sales SCH C3
4C301a Sch C3 - Gross Receipts/Sales Merch/3rd Party SCH C3
4C301b Sch C3 - Other Gross Receipts or Sales SCH C3
4C301c Sch C3 - Income Reported on Form W-2 SCH C3
4C302 Sch C3 - Returns and Allowances and Oth. Adj. SCH C3
4C306 Sch C3 - Other Income SCH C3
4CGL Schedule C Net Gain/Loss 1040
4D001 Sch D - Short-Term Gain/Loss SCH D
4D004 Sch D - ST Gain/Loss - Forms 6252/4684/6781/8824 SCH D
4D005 ST Gain/Loss-Prtnrship/S-Corp/Estate/Trust - Sch K1 SCH D
4D006 Sch D - Short-Term Capital Loss Carryover SCH D
4D008 Sch D - Long-Term Gain/Loss SCH D
4D011 Sch D - LT Gain/Loss-4797/2439/6252/4684/6781/8824 SCH D
4D012 LT Gain/Loss-Prtnrship/S-Corp/Estate/Trust - Sch K1 SCH D
4D013 Capital Gain or Loss Where Sch D Not Required 1040
4D013d Capital Gain Distribution SCH D
4D014 Sch D - Long-Term Capital Loss Carryover SCH D
4E103 Sch E1 - Rents Received SCH E1
4E103a Sch E1 - Merchant Card/3rd Party Payments Received SCH E1
4E103b Sch E1 - Other Payments Received SCH E1
4E104 Sch E1 - Royalties Received SCH E1
4E123 Sch E1 - Real Estate Loss After Passive Limitation SCH E1
4E131 Sch E - Inc/Loss-Prtnrship/S Corps-Passive/Non-Passive SCH E1
4E136 Sch E - Inc/Loss-Estates/Trusts-Passive/Non-Passive SCH E1
4E138 Sch E - REMIC Income or Loss SCH E1
4E139 Sch E - Net Farm Rental Income or Loss SCH E1
4E203 Sch E2 - Rents Received SCH E2
4E203a Sch E2 - Merchant Card/3rd Party Payments Received SCH E2
4E203b Sch E2 - Other Payments Received SCH E2
4E204 Sch E2 - Royalties Received SCH E2
4E223 Sch E2 - Real Estate Loss After Passive Limitation SCH E2
4E303 Sch E3 - Rents Received SCH E3
4E303a Sch E3 - Merchant Card/3rd Party Payments Received SCH E3
4E303b Sch E3 - Other Payments Received SCH E3
4E304 Sch E3 - Royalties Received SCH E3
4E323 Sch E3 - Real Estate Loss After Passive Limitation SCH E3
4F101 Sch F1 - Sales-Livestock/Oth. Items Purch for Resale SCH F1
4F101a Sch F1 - Specified Sales-Livestock/Other Resale SCH F1
4F101b Sch F1 - Other Sales-Livestock/Other Resale SCH F1
4F102a Sch F1 - Specified Sales of Raised Products SCH F1
4F102b Sch F1 - Other Sales of Raised Products SCH F1
4F104 Sch F1 - Sales-Raised Livestock/Produce/Grains/Etc SCH F1
4F105 Sch F1 - Cooperative Distributions SCH F1
4F106 Sch F1 - Agricultural Program Payments SCH F1
4F107a Sch F1-Commodity Credit Corporation Loans Reported SCH F1
4F107b Sch F1-Commodity Credit Corporation Loans Forfeited SCH F1
4F108 Sch F1 - Crop Insurance and Disaster Payments SCH F1
4F108a Sch F1 - Spec. Custom Hire (Machine Work) Income SCH F1
4F108b Sch F1 - Other Custom Hire Income SCH F1
4F109 Sch F1 - Custom Hire (Machine Work) Income SCH F1
4F109a Sch F1 - Other Specified Income SCH F1
4F110 Sch F1 - Other Income SCH F1
4F201 Sch F2 - Sales-Livestock/Oth. Items Purch for Resale SCH F2
4F201a Sch F2 - Specified Sales-Livestock/Other Resale SCH F2
4F201b Sch F2 - Other Sales-Livestock/Other Resale SCH F2
4F202a Sch F2 - Specified Sales of Raised Products SCH F2
4F202b Sch F2 - Other Sales of Raised Products SCH F2
4F204 Sch F2 - Sales-Raised Livestock/Produce/Grains/Etc SCH F2
4F205 Sch F2 - Cooperative Distributions SCH F2
4F206 Sch F2 - Agricultural Program Payments SCH F2
4F207a Sch F2 - Commodity Credit Corporation Loans Reported SCH F2
4F207b Sch F2 - Commodity Credit Corporation Loans Forfeited SCH F2
4F208 Sch F2 - Crop Insurance and Disaster Payments SCH F2
4F208a Sch F2 - Spec. Custom Hire (Machine Work) Income SCH F2
4F208b Sch F2 - Other Custom Hire Income SCH F2
4F209 Sch F2 - Custom Hire (Machine Work) Income SCH F2
4F209a Sch F2 - Other Specified Income SCH F2
4F210 Sch F2 - Other Income SCH F2
4FGL Schedule F Net Gain/Loss 1040
4NRP Q Table
4TH01 Other Write in Income
4Z101a Sch C-EZ-Gross Receipts/Sales Merch/3rd Party SCH C-EZ
4Z101b Sch C-EZ-Other Gross Receipts or Sales SCH C-EZ
4Z101c Sch C-EZ-Income Reported on Form W-2 SCH C-EZ
51006a Exemptions-Self/Spouse 1040
51006c Dependent Children-Live with Taxpayer 1040
51006d Dependent Children-Do Not Live with Taxpayer 1040
51006e Dependent-Parents 1040
51006f Dependent-Other 1040
51006g Dependent-Other Displaced Individual 1040
51023 IRA Deduction 1040
51024 Student Loan Interest Deduction 1040
51025 Archer MSA Deduction 1040
51026 Moving Expenses 1040
51027 Deductible Part of SE Tax 1040
51028 Self-Employed Health Insurance 1040
51029 Self-Employed SEP, Simple, and Qualified Plans 1040
51030 Penalty on Early Withdrawal of Savings 1040
51031 Alimony Paid 1040
51032 Educator Expenses 1040
51033 Tuition and Fees Deduction 1040
51035 Domestic Production Activities Deduction (F8903) 1040
51036 Standard Deduction 1040
51037 Other Adjustments Affecting AGI 1040
51037a "WBF" for the Deduction for Whistleblower Fees 1040
51037b Jury Duty Fees 1040
51037c Foreign Income Housing Deduction 1040
51037d Personal Property Rental Expenses 1040
51037e Reforestation Amortization 1040
51037f Repayment of Supplement Unemployment Benefits 1040
51037g Contributions to Section 501(c) Plans 1040
51037h Contributions to Section 403(b) Plans 1040
51037i Deduction for Clean-fuel Vehicles 1040
51037j Unlawful Discrimination Claim Fees 1040
51038 Certain Business Expenses from F2106(EZ ) 1040
51039 Health Saving Account (F8889) 1040
52101 Vehicle Expense 2106
52102 Parking/Tolls/Transportation - Not Away From Home 2106
52103 Travel Expense - Away From Home Overnight 2106
52104 Other Business Expenses 2106
52105 Meals and Entertainment 2106
52107 Expense Reimbursement – Not Reported 2106
5A001 Medical and Dental SCH A
5A005a State and Local Income Taxes SCH A
5A005b State and Local General Sales Taxes SCH A
5A006 Real Estate Taxes SCH A
5A007 Personal Property Taxes SCH A
5A008 Other Taxes SCH A
5A009 Qualified Motor Vehicle Taxes SCH A
5A010 Home mortgage Interest and points From Form 1098 SCH A
5A011 Home mortgage Interest Not From Form 1098 SCH A
5A012 Points Not From Form 1098 SCH A
5A013 Investment Interest SCH A
5A014 Qualified Mortgage Insurance Premiums SCH A
5A015 Cash Contributions SCH A
5A016 Non-Cash Contributions SCH A
5A017 Contributions Carryover SCH A
5A019 Casualty and Theft Loss SCH A
5A020 Other Unreimbursed Employee Expenses SCH A
5A021 Tax Preparation Fees SCH A
5A022 Other Expenses Subject to 2% AGI Limitation SCH A
5A027 Other Miscellaneous Deductions SCH A
5A028 Gambling Losses SCH A
5C104 Sch C1 - Cost of Goods Sold SCH C1
5C108 Sch C1 - Advertising SCH C1
5C109 Sch C1 - Bad Debts From Sales or Services SCH C1
5C110 Sch C1 - Car and Truck Expenses SCH C1
5C111 Sch C1 - Commissions and Fees SCH C1
5C112 Sch C1 - Depletion SCH C1
5C113 Sch C1 - Depreciation and Sec. 179 Expense SCH C1
5C114 Sch C1 - Employee Benefits Programs SCH C1
5C115 Sch C1 - Insurance (Other Than Health) SCH C1
5C116a Sch C1 - Interest - Mortgage SCH C1
5C116b Sch C1 - Interest - Other SCH C1
5C117 Sch C1 - Legal and Professional Services SCH C1
5C118 Sch C1 - Office Expenses SCH C1
5C119 Sch C1 - Pension and Profit-Sharing Plans SCH C1
5C120a Sch C1 - Rent/Lease - Vehicles/Machinery/Equip. SCH C1
5C120b Sch C1 - Rent/Lease - Other Business Property SCH C1
5C121 Sch C1 - Repairs and Maintenance SCH C1
5C122 Sch C1 - Supplies SCH C1
5C123 Sch C1 - Taxes and Licenses SCH C1
5C124a Sch C1 - Travel SCH C1
5C124b Sch C1 - Meals and Entertainment SCH C1
5C124c Sch C-EZ-Optnl Non-Deductible Meals/Entertainment SCH C-EZ
5C124z Sch C-EZ-Optional Meals & Entertainment SCH C-EZ
5C125 Sch C1 - Utilities SCH C1
5C126 Sch C1 - Wages SCH C1
5C127 Sch C1 - Other Expenses SCH C1
5C130 Sch C1 - Expenses for Business Use of Home SCH C1
5C135 Sch C1 - Beginning Inventory SCH C1
5C136 Sch C1 - CGS - Purchases SCH C1
5C137 Sch C1 - CGS - Cost of Labor SCH C1
5C138 Sch C1 - CGS - Materials and Supplies SCH C1
5C139 Sch C1 - CGS - Other Costs SCH C1
5C141 Sch C1 - Ending Inventory SCH C1
5C150 Sch C-EZ - Total Expenses – Lines 2a/2b not used SCH C-EZ
5C150z Sch C-EZ - Optional Other Expenses SCH C-EZ
5C160 Sch C1 - Contract labor SCH C1
5C204 Sch C2 - Cost of Goods Sold SCH C2
5C208 Sch C2 - Advertising SCH C2
5C209 Sch C2 - Bad Debts From Sales or Services SCH C2
5C210 Sch C2 - Car and Truck Expenses SCH C2
5C211 Sch C2 - Commissions and Fees SCH C2
5C212 Sch C2 - Depletion SCH C2
5C213 Sch C2 - Depreciation and Sec. 179 Expense SCH C2
5C214 Sch C2 - Employee Benefits Programs SCH C2
5C215 Sch C2 - Insurance (Other Than Health) SCH C2
5C216a Sch C2 - Interest - Mortgage SCH C2
5C216b Sch C2 - Interest - Other SCH C2
5C217 Sch C2 - Legal and Professional Services SCH C2
5C218 Sch C2 - Office Expenses SCH C2
5C219 Sch C2 - Pension and Profit-Sharing Plans SCH C2
5C220a Sch C2 - Rent/Lease - Vehicles/Machinery/Equip. SCH C2
5C220b Sch C2 - Rent/Lease - Other Business Property SCH C2
5C221 Sch C2 - Repairs and Maintenance SCH C2
5C222 Sch C2 - Supplies SCH C2
5C223 Sch C2 - Taxes and Licenses SCH C2
5C224a Sch C2 - Travel SCH C2
5C224b Sch C2 - Meals and Entertainment SCH C2
5C225 Sch C2 - Utilities SCH C2
5C226 Sch C2 - Wages SCH C2
5C227 Sch C2 - Other Expenses SCH C2
5C230 Sch C2 - Expenses for Business Use of Home SCH C2
5C235 Sch C2 - Beginning Inventory SCH C2
5C236 Sch C2 - CGS - Purchases SCH C2
5C237 Sch C2 - CGS - Cost of Labor SCH C2
5C238 Sch C2 - CGS - Materials and Supplies SCH C2
5C239 Sch C2 - CGS - Other Costs SCH C2
5C241 Sch C2 - Ending Inventory SCH C2
5C260 Sch C2 - Contract labor SCH C2
5C304 Sch C3 - Cost of Goods Sold SCH C3
5C308 Sch C3 - Advertising SCH C3
5C309 Sch C3 - Bad Debts From Sales or Services SCH C3
5C310 Sch C3 - Car and Truck Expenses SCH C3
5C311 Sch C3 - Commissions and Fees SCH C3
5C312 Sch C3 - Depletion SCH C3
5C313 Sch C3 - Depreciation and Sec. 179 Expense SCH C3
5C314 Sch C3 - Employee Benefits Programs SCH C3
5C315 Sch C3 - Insurance (Other Than Health) SCH C3
5C316a Sch C3 - Interest - Mortgage SCH C3
5C316b Sch C3 - Interest - Other SCH C3
5C317 Sch C3 - Legal and Professional Services SCH C3
5C318 Sch C3 - Office Expenses SCH C3
5C319 Sch C3 - Pension and Profit-Sharing Plans SCH C3
5C320a Sch C3 - Rent/Lease - Vehicles/Machinery/Equip. SCH C3
5C320b Sch C3 - Rent/Lease - Other Business Property SCH C3
5C321 Sch C3 - Repairs and Maintenance SCH C3
5C322 Sch C3 - Supplies SCH C3
5C323 Sch C3 - Taxes and Licenses SCH C3
5C324a Sch C3 - Travel SCH C3
5C324b Sch C3 - Meals and Entertainment SCH C3
5C325 Sch C3 - Utilities SCH C3
5C326 Sch C3 - Wages SCH C3
5C327 Sch C3 - Other Expenses SCH C3
5C330 Sch C3 - Expenses for Business Use of Home SCH C3
5C335 Sch C3 - Beginning Inventory SCH C3
5C336 Sch C3 - CGS - Purchases SCH C3
5C337 Sch C3 - CGS - Cost of Labor SCH C3
5C338 Sch C3 - CGS - Materials and Supplies SCH C3
5C339 Sch C3 - CGS - Other Costs SCH C3
5C341 Sch C3 - Ending Inventory SCH C3
5C360 Sch C3 - Contract labor SCH C3
5E105 Sch E1 - Advertising SCH E1
5E106 Sch E1 - Auto and Travel SCH E1
5E107 Sch E1 - Cleaning and Maintenance SCH E1
5E108 Sch E1 - Commissions SCH E1
5E109 Sch E1 - Insurance SCH E1
5E110 Sch E1 - Legal and Other Professional Fees SCH E1
5E111 Sch E1 - Management Fees SCH E1
5E112 Sch E1 - Mortgage Interest SCH E1
5E113 Sch E1 - Other Interest SCH E1
5E114 Sch E1 - Repairs SCH E1
5E115 Sch E1 - Supplies SCH E1
5E116 Sch E1 - Taxes SCH E1
5E117 Sch E1 - Utilities SCH E1
5E118 Sch E1 - Other Expenses SCH E1
5E120 Sch E1 - Depreciation Expense or Depletion SCH E1
5E121 Sch E1 - Royalty Expenses SCH E1
5E205 Sch E2 - Advertising SCH E2
5E206 Sch E2 - Auto and Travel SCH E2
5E207 Sch E2 - Cleaning and Maintenance SCH E2
5E208 Sch E2 - Commissions SCH E2
5E209 Sch E2 - Insurance SCH E2
5E210 Sch E2 - Legal and Other Professional Fees SCH E2
5E211 Sch E2 - Management Fees SCH E2
5E212 Sch E2 - Mortgage Interest SCH E2
5E213 Sch E2 - Other Interest SCH E2
5E214 Sch E2 - Repairs SCH E2
5E215 Sch E2 - Supplies SCH E2
5E216 Sch E2 - Taxes SCH E2
5E217 Sch E2 - Utilities SCH E2
5E218 Sch E2 - Other Expenses SCH E2
5E220 Sch E2 - Depreciation Expense or Depletion SCH E2
5E221 Sch E2 - Royalty Expenses SCH E2
5E305 Sch E3 - Advertising SCH E3
5E306 Sch E3 - Auto and Travel SCH E3
5E307 Sch E3 - Cleaning and Maintenance SCH E3
5E308 Sch E3 - Commissions SCH E3
5E309 Sch E3 - Insurance SCH E3
5E310 Sch E3 - Legal and Other Professional Fees SCH E3
5E311 Sch E3 - Management Fees SCH E3
5E312 Sch E3 - Mortgage Interest SCH E3
5E313 Sch E3 - Other Interest SCH E3
5E314 Sch E3 - Repairs SCH E3
5E315 Sch E3 - Supplies SCH E3
5E316 Sch E3 - Taxes SCH E3
5E317 Sch E3 - Utilities SCH E3
5E318 Sch E3 - Other Expenses SCH E3
5E320 Sch E3 - Depreciation Expense or Depletion SCH E3
5E321 Sch E3 - Royalty Expenses SCH E3
5F101d Sch F1 - Cost/Other Basis of Livestock/Other SCH F1
5F102 Sch F1 - Cost/Oth. Basis of Livestock&Oth. Items-Ln1 SCH F1
5F112 Sch F1 - Car and Truck Expenses SCH F1
5F113 Sch F1 - Chemicals SCH F1
5F114 Sch F1 - Conservation Expenses SCH F1
5F115 Sch F1 - Custom Hire (Machine Work) SCH F1
5F116 Sch F1 - Depreciation and Section 179 Expense SCH F1
5F117 Sch F1 - Employee Benefit Programs SCH F1
5F118 Sch F1 - Feed Purchases SCH F1
5F119 Sch F1 - Fertilizer and Lime SCH F1
5F120 Sch F1 - Freight and Trucking SCH F1
5F121 Sch F1 - Gasoline, Fuel, and Oil SCH F1
5F122 Sch F1 - Insurance (Other Than Health) SCH F1
5F123a Sch F1 - Interest - Mortgage SCH F1
5F123b Sch F1 - Interest - Other SCH F1
5F124 Sch F1 - Labor Hired SCH F1
5F125 Sch F1 - Pension and Profit-Sharing Plans SCH F1
5F126a Sch F1 - Rent/Lease - Vehicles/Machinery/Equipment SCH F1
5F126b Sch F1 - Rent or Lease - Other SCH F1
5F127 Sch F1 - Repairs and Maintenance SCH F1
5F128 Sch F1 - Seeds and Plants Purchased SCH F1
5F129 Sch F1 - Storage and Warehousing SCH F1
5F130 Sch F1 - Supplies Purchased SCH F1
5F131 Sch F1 - Taxes SCH F1
5F132 Sch F1 - Utilities SCH F1
5F133 Sch F1 - Veterinary, Breeding and Medicine SCH F1
5F134 Sch F1 - Other Expenses SCH F1
5F146 Sch F1 - Beginning Inventory SCH F1
5F149 Sch F1 - Ending Inventory SCH F1
5F201d Sch F2 - Cost/Other Basis of Livestock/Other SCH F2
5F202 Sch F2 - Cost/Oth. Basis of Livestock&Oth. Items-Ln1 SCH F2
5F212 Sch F2 - Car and Truck Expenses SCH F2
5F213 Sch F2 - Chemicals SCH F2
5F214 Sch F2 - Conservation Expenses SCH F2
5F215 Sch F2 - Custom Hire (Machine Work) SCH F2
5F216 Sch F2 - Depreciation and Section 179 Expense SCH F2
5F217 Sch F2 - Employee Benefit Programs SCH F2
5F218 Sch F2 - Feed Purchases SCH F2
5F219 Sch F2 - Fertilizer and Lime SCH F2
5F220 Sch F2 - Freight and Trucking SCH F2
5F221 Sch F2 - Gasoline, Fuel, and Oil SCH F2
5F222 Sch F2 - Insurance (Other Than Health) SCH F2
5F223a Sch F2 - Interest - Mortgage SCH F2
5F223b Sch F2 - Interest - Other SCH F2
5F224 Sch F2 - Labor Hired SCH F2
5F225 Sch F2 - Pension and Profit-Sharing Plans SCH F2
5F226a Sch F2 - Rent/Lease - Vehicles/Machinery/Equipment SCH F2
5F226b Sch F2 - Rent or Lease - Other SCH F2
5F227 Sch F2 - Repairs and Maintenance SCH F2
5F228 Sch F2 - Seeds and Plants Purchased SCH F2
5F229 Sch F2 - Storage and Warehousing SCH F2
5F230 Sch F2 - Supplies Purchased SCH F2
5F231 Sch F2 - Taxes SCH F2
5F232 Sch F2 - Utilities SCH F2
5F233 Sch F2 - Veterinary, Breeding and Medicine SCH F2
5F234 Sch F2 - Other Expenses SCH F2
5F246 Sch F2 - Beginning Inventory SCH F2
5F249 Sch F2 - Ending Inventory SCH F2
5TH01 Other Deduction/Expense
61001 Filing Status 1040
61040a Tax from Form 8814 1040
61040b Tax from Form 4972 1040
61040c Other Write-ins to Tax 1040
61041 Alternative Minimum Tax 1040
61042 Additional Taxes 1040
61043 Foreign Tax Credit 1040
61044 Child or Dependent Care Credit 1040
61045 Elderly or Disabled Credit 1040
61046 Education Credit - Issue Name must be a SSN 1040
61047 Rate Reduction Credit 1040
61048 Child Tax Credit 1040
61049 Adoption Credit From Form 8839 1040
61050 Other Credits Not From Forms 3800, 8396, 8801, 8859 1040
61050a Other Credits From Form 3800 1040
61050b Other Credits From Form 8801 1040
61050c Other Credits From Form 8396 1040
61050d Other Credits From Form 8859 1040
61050e Section 45R Credit for Health Care 1040
61051 Retirement Savings Contribution Credit 1040
61052 Residential Energy Credit From Form 5695 1040
61053 Self-Employment Tax 1040
61054 SS and Medicare Tax on Tip Income From Form 4137 1040
61055 Tax on Qualified Plans 1040
61056 Advance Earned Income Credit payments 1040
61057 Household Employment Taxes 1040
61058 Uncollected SS & Medicare Tax on Wages (F8919) 1040
61059 W-2/1099 Federal Income Tax Withholding 1040
61060 Est. Tax Pymts/Pr Yr Overassessment - not posted 1040
61061 Earned Income Tax Credit 1040
61061b NonTaxable Combat Pay Election 1040
61062 Excess Social Security and RRTA Tax Withheld 1040
61063 Additional Child Tax Credit 1040
61064 Amt Paid w/Extension to File - not posted to TP’s Acct 1040
61065 Frozen Refund 1040
61065a Form 2439 1040
61065b Form 4136 1040
61065c Form 8885 1040
61065d Form 8801, Refundable Credit 1040
61065e Other Write-ins to Refundable Credits 1040
61066 Other Taxes 1040
61066a FTHBC Recapture 1040
61066b Taxes from Form 8959 1040
61066c Taxes from Form 8960 1040
61067 Making Work Pay/Govt Retiree Credit 1040
61068 Refundable American Opportunity Credit 1040
61069 First-time Homebuyer Credit From Form 5405 1040
61070 Recovery Rebate Credit 1040
61071 Federal Telephone Excise Tax Credit 1040
61072 Refundable Adoption Credit 1040
62001 Health Care - Shared Responsibility Payment 1040
62002 Premium Tax Credit (PTC) 1040
62003 Excess Advance PTC (APTC) Repayment 1040
62401 Accuracy Related Penalty - 6662 1040
62402 Fraud Penalty - 6663 1040
62403 Delinquency Penalty - 6651 1040
62404 Estimated Tax Penalty - 6654 1040
62405 Promoter Penalties 1040
62406 Erroneous Claim for Refund or Credit Penalty - 6676 1040
62410 Other Penalties (includes FBAR) 1040
699999 Impact of DeMinimus Issues
6TH01 Other Tax/Credit
76150 User Specified #1 (Issue name and 4318 description required)
76200 User Specified #2 (Issue name and 4318 description required)
76250 User Specified #3 (Issue name and 4318 description required)
76300 User Specified #4 (Issue name and 4318 description required)
76350 User Specified #5 (Issue name and 4318 description required)
76400 User Specified #6 (Issue name and 4318 description required)
76450 User Specified #7 (Issue name and 4318 description required)
7C10X Sch C1 - IRC 183 SCH C1
7C1F Sch C1 - Accounting Method SCH C1
7C20X Sch C2 - IRC 183 SCH C2
7C2F Sch C2 - Accounting Method SCH C2
7C30X Sch C3 - IRC 183 SCH C3
7C3F Sch C3 - Accounting Method SCH C3
7E10X Sch E1 - IRC 183 SCH E1
7E20X Sch E2 - IRC 183 SCH E2
7E30X Sch E3 - IRC 183 SCH E3
7F10X Sch F1 - IRC 183 SCH F1
7F1C Sch F1 - Accounting Method SCH F1
7F20X Sch F2 - IRC 183 SCH F2
7F2C Sch F2 - Accounting Method SCH F2
99999 Change/No Change
999999 Statutory Adjustment
031 LB&I Quality Measurement System Check Sheet
035 Team Manager Check sheet
100 Balance sheet (no balance sheet attached) SCH L
101 Cash SCH L
102 Trade notes & accounts receivable SCH L
102-01 Allowance for bad debts SCH L
103 Inventories SCH L
104 U.S. government obligations SCH L
105 Tax-exempt securities SCH L
106 Other current assets SCH L
107 Loans to shareholders SCH L
107-01 Loans to persons related to shareholders SCH L
108 Mortgage & real estate loans SCH L
109 Other investments SCH L
110 Buildings & other depreciable assets SCH L
110-01 Accumulated depreciation SCH L
111 Depletable assets SCH L
111-01 Accumulated depletion SCH L
112 Land (net of any amortization) SCH L
113 Intangible assets SCH L
113-01 Accumulated amortization SCH L
114 Other assets SCH L
216 Accounts payable SCH L
217 Mortgages, notes, bonds payable in less than 1 year SCH L
218 Other current liabilities SCH L
218-01 Related party accruals SCH L
219 Loans from shareholders SCH L
219-01 Loans from persons related to shareholders SCH L
220 Mortgages, notes, bonds payable in 1 year or more SCH L
221 Other liabilities SCH L
322 Capital stock SCH L
323 Additional paid-in capital SCH L
325 Retained earnings SCH L
325-01 Reconciliation of Retained Earnings SCH L
326 Cost of treasury stock SCH L
327 Adjustment to shareholders' equity SCH L
401 Gross receipts or sales 1120S
401-01 Sales to related entities 1120S
401-02 Merchant card and third party payments 1120S
402 Returns and allowances 1120S
409 Net gain (loss) from Form 4797, Part II 1120S
410 Other income (loss) 1120S
410-01 Partnership income (loss) (Tiered Entity) 1120S
410-02 Cancellation of Debt Income 1120S
502 Cost of goods sold (No Sch. A or F1125-A detail) SCH A
502-01 Inventory (Beginning) SCH A
502-02 Purchases SCH A
502-03 Cost of labor SCH A
502-04 Additional IRC § 263A costs SCH A
502-05 Other costs SCH A
502-10 Inventory (Ending) 1120S
512 Compensation of officers 1120S
513 Salaries & wages 1120S
514 Repairs & maintenance 1120S
515 Bad debts 1120S
516 Rents 1120S
517 Taxes & licenses 1120S
518 Interest 1120S
519 Charitable contributions SCH K
520 Depreciation 1120S
521 Depreciation (other than page 1 Form 1120S) 1120S
522 Depletion 1120S
523 Advertising 1120S
524 Pension, profit sharing plans, etc. plans 1120S
525 Employee benefit programs 1120S
526 Other deductions (no schedule attached) 1120S
526-01 Administrative fees 1120S
526-02 Amortization 1120S
526-03 Automobile expense 1120S
526-04 Bonus expense 1120S
526-05 Consulting fees 1120S
526-06 Contract labor 1120S
526-07 Commissions 1120S
526-08 Computer expense 1120S
526-09 Dues & subscriptions 1120S
526-10 Education expenses 1120S
526-11 Equipment rental 1120S
526-12 Fringe benefits 1120S
526-13 Fuel expense 1120S
526-14 Gifts & awards expenses 1120S
526-15 Insurance expenses 1120S
526-16 Janitorial services 1120S
526-17 Leasing expense 1120S
526-18 Legal & professional fees 1120S
526-19 License & permit expenses 1120S
526-20 Maintenance & cleaning 1120S
526-21 Management & director fees 1120S
526-22 Meals & entertainment 1120S
526-23 Meeting, seminars & conventions 1120S
526-24 Miscellaneous expenses 1120S
526-25 Other expenses 1120S
526-26 Outside services 1120S
526-27 Postage & courier expense 1120S
526-28 Proposal or bidding expense 1120S
526-29 Public relations expense 1120S
526-30 Publication expense 1120S
526-31 Recruiting & training 1120S
526-32 Research & development 1120S
526-33 Royalty expense 1120S
526-34 Security expense 1120S
526-35 Shipping, freight & handling 1120S
526-36 Supplies - office 1120S
526-37 Supplies - tools & factory 1120S
526-38 Telephone expense 1120S
526-39 Travel expense 1120S
526-40 Utility expense 1120S
527 Domestic Production Activities SCH K
528 Schedule M-1 (Book vs. Tax) 1120S
528-01 Schedule M-2 (AAA Analysis) 1120S
528-02 Schedule. M-2 (Other Adjustments Account Analysis) 1120S
528-03 SH Undistributed PTI 1120S
604-10 IRC § 45R credit for health care SCH K
610-04 Lookback Interest 1120S
622-01 Excess net passive income tax 1120S
622-02 Tax from Schedule D (Built-In Gains) 1120S
622-03 Additional taxes - LIFO reserve recapture tax 1120S
623-01 Payments 1120S
623-02 Tax deposits 1120S
623-06 Fuel tax credit 1120S
623-07 Telephone Excise Tax credit 1120S
624-01 Accuracy Related Penalty - IRC § 6662
624-02 Fraud Penalty - IRC § 6663
624-03 Delinquency Penalty - IRC § 6699
624-04 Estimated Tax Penalty - IRC § 6655
703 Acquisitions, mergers & reorganizations
706 IRC § 482 potential
708 Initial return
709 Final return
723 Changes in ownership
725 Character of income (separately stated items)
727 Termination or Invalid S Election
728 Reconcile Schedule K-1 to Schedule K
729 Losses and deduction claimed in excess of stock and debt basis
730 Passive activity losses and material participation
731 IRC § 465 - At risk limitation
743 IRC § 183 - hobby loss
802–01 Computer audit specialist (CAS)
802–02 Employment tax examiner
802–03 International examiner
802–04 Engineer
802–05 Exempt organization examiner
802–06 Excise tax examiner
802–07 Financial products examiner
802–08 Economist
802–09 Actuary
802–10 Employee Plans
802–11 Appraisers
802–12 Exam Tech/Audit Aides
802–13 Contracting Officer's Technical Representative (COTR)
802–14 Tax Computation Specialist
803–01 Life insurance examiner
803–02 Property & Casualty insurance examiner
901-01 Ordinary income (loss) from trade or business SCH K
902 Net income (loss) from rental real estate SCH K
903 Other Gross Rental Income SCH K
903-01 Expenses from other rental activities SCH K
904-01 Interest income SCH K
904-02 Dividend income SCH K
904-03 Qualified dividend income SCH K
904-04 Royalty income SCH K
904-05 Net short-term capital gain (loss) SCH K
904-06 Net STCG / loss (<5-3-03) '03 only SCH K
904-07 Net long-term capital gain (loss) SCH K
904-08 Net LTCG / loss (28%) SCH K
904-09 Net LTCG / loss (5 Year) SCH K
904-10 Net LTCG / loss (<5-3-03) '03 only SCH K
904-11 Other portfolio income (loss) SCH K
904-12 Unrecaptured IRC § 1250 gain SCH K
905 Net IRC § 1231 gain (loss) from Form 4797 SCH K
905-01 Net IRC § 1231 gain (loss) (<5-3-03) '03 only SCH K
906 Other income (loss) SCH K
908 IRC § 179 expense deduction SCH K
909 Deductions related to portfolio income SCH K
910 Other deductions SCH K
911 Interest expense on investment debts SCH K
911-01 Investment income (portfolio income) SCH K
911-02 Investment expenses (portfolio income) SCH K
912-01 Credit for alcohol used as a fuel SCH K
912-02 Low income housing credit IRC § 42(j)(5) SCH K
912-03 Low income housing credit - other SCH K
912-06 Qualified rehab expense - rental activity SCH K
912-07 Credits - rental real estate activities SCH K
912-08 Credits - other rental activities SCH K
913 Other credits and credit recapture SCH K
914-01 AMT - Depreciation adjustment SCH K
914-02 AMT - Adjusted gain (loss) SCH K
914-03 AMT - Depletion (other than oil and gas) SCH K
914-05 AMT - Gross inc. - oil/ gas/ geothermal properties SCH K
914-06 AMT - Deductions - oil/ gas/ geothermal properties SCH K
914-07 AMT - Other adjustments / tax preference items SCH K
915 Name of foreign country or U.S. possession SCH K
915-01 Gross income from all sources SCH K
915-02 Gross income sourced at SH level SCH K
915-03 Foreign gross income - passive SCH K
915-04 Foreign gross income - general SCH K
915-05 Foreign gross income - other SCH K
915-06 Allocable deductions SH - interest SCH K
915-07 Allocable deductions SH - other SCH K
915-08 Allocable deductions corp - passive SCH K
915-09 Allocable deductions corp - general SCH K
915-10 Allocable deductions corp - other SCH K
915-11 Total foreign taxes paid SCH K
915-12 Reduction in taxes available for credit SCH K
915-13 Total foreign taxes accrued SCH K
916-01 IRC § 59(e)(2) expenditures SCH K
916-02 Type of expenditures SCH K
917 Tax-exempt interest income SCH K
918 Other tax-exempt income SCK K
919 Non-deductible expenses SCK K
920 Distributions SCH K
920-01 Non-cash distributions SCH K
920-02 Disproportionate distributions SCH K
920-03 Repayments of Loans from Shareholders SCH K
920-04 Distributions of Earnings & Profits SCH K
920-05 Distribution in Excess of Basis SCH K
920-06 Distribution of Property or Bargain Sale SCH K
921 Other items & amounts to be reported separately SCH K
922 Total dividend distributions from E & P SCH K
923 Investment income SCH K
924 Investment expenses SCH K
017 POA / Form 8821(Tax Information Authorization)
100 Balance sheet SCH L
107 Loans to partners SCH L
107-01 Loans to persons related to partners SCH L
219-01 All nonrecourse loans SCH L
220-01 Loans from partners SCH L
220-02 Loans from persons related to partners SCH L
321 Partners' capital accounts SCH L
321-01 Final Schedule K-1 with Unresolved Negative Capital Account SCH L
321-02 Analysis of partner's capital account (Sch M-2) SCH L
401 Gross receipts or sales 1065
401-01 Sales to related entities 1065
401-02 Merchant card and third party payments 1065
402 Returns and allowances 1065
403 Ordinary income (loss) from partnerships, etc. 1065
403-01 Net farm profit (loss) 1065
409 Net gain (loss) from Form 4797, Part II 1065
410 Other income (loss) 1065
410-01 Partnership income (loss) (Tiered Entity) 1065
410-02 Cancellation of Debt Income 1065
502 Cost of goods sold (No Sch. A or F1125-A Detail) 1065
502-10 Inventory (ending) SCH A
510 Guaranteed payments to partners 1065
510-01 Capital versus ordinary expense 1065
510-02 Character of payment to retiring partner 1065
513 Salaries & wages 1065
514 Repairs & maintenance 1065
515 Bad debts 1065
516 Rent 1065
517 Taxes & licenses 1065
518 Interest 1065
520 Depreciation 1065
521 Depreciation (other than page 1 Form 1065) 1065
522 Depletion 1065
523 Advertising 1065
524 Retirement plans, etc. 1065
525 Employee benefit programs 1065
526 Other deductions (no schedule attached) 1065
526-01 Administrative fees 1065
526-02 Amortization 1065
526-03 Auto & truck expenses 1065
526-04 Bonus expense 1065
526-05 Consulting fees 1065
526-06 Contract labor 1065
526-07 Commissions 1065
526-08 Computer expense 1065
526-09 Dues & subscriptions 1065
526-10 Education expenses 1065
526-11 Equipment rental 1065
526-12 Fringe benefits 1065
526-13 Fuel expense 1065
526-14 Gifts & awards expenses 1065
526-15 Insurance expenses 1065
526-16 Janitorial services 1065
526-17 Leasing expense 1065
526-18 Legal & professional fees 1065
526-19 License & permit expenses 1065
526-20 Maintenance & cleaning 1065
526-21 Management & director fees 1065
526-22 Meals & entertainment 1065
526-23 Meeting, seminars & conventions 1065
526-24 Miscellaneous expenses 1065
526-25 Other expenses 1065
526-26 Outside services 1065
526-27 Postage & courier expense 1065
526-28 Proposal or bidding expense 1065
526-29 Public relations expense 1065
526-30 Publication expense 1065
526-31 Recruiting & training 1065
526-32 Research & development 1065
526-33 Royalty expense 1065
526-34 Security expense 1065
526-35 Shipping, freight & handling 1065
526-36 Supplies - office 1065
526-37 Supplies - tools & factory 1065
526-38 Telephone expense 1065
526-39 Travel expense 1065
526-40 Utility expense 1065
528 Schedule M-1 SCH M-1
623-07 Telephone Excise Tax credit 1065
624-03 Delinquency Penalty - IRC § 6698
624-04 Estimated Tax Penalty
701 Partnership agreement & other records
703-01 Schedule M-2 SCH M-2
707 Method of accounting 1065
708 Initial return - IRC 195, 246, 1060 1065
726-02 Form 8886 Reportable Transaction Disclosure Statement
729 IRC § 704(d) - losses and or deductions claimed in excess of basis
730 IRC § 469 - passive activity losses and material participation
735 IRC § 707 - disguised sales
736 IRC § 704(c) & IRC § 737
737 IRC § 754 - election
737-01 IRC § 743(b) - basis adjustment
737-02 IRC § 734(b) - basis adjustment
738 IRC § 708 - partnership terminations
739 IRC § 704(b) - special allocations
739-01 Use of tax neutral partners (i.e. tax exempt or foreign)
740 Family partnership inconsistent with IRC § 704(e)
741 IRC § 752 - partner's share of liabilities
741-01 Nonrecourse
741-02 Qualified nonrecourse
741-03 Recourse / Other
742 IRC § 741 - sale of partnership interest / Form 8308
742-01 IRC § 751 Ordinary income recapture
742-02 IRC § 755 - Allocation basis
904-01 Portfolio income (loss) from interest income SCH K
904-02 Portfolio income (loss) from ordinary dividends SCH K
904-03 Portfolio income (loss) from qualified dividends SCH K
904-04 Portfolio income (loss) from royalty income SCH K
904-12 Unrecaptured § 1250 Gain SCH K
906-01 Cancellation of Indebtedness (COD) - IRC § 61(a)(12) SCH K
911-01 Investment income included in portfolio income SCH K
911-02 Invest. Exp.-deductions related to portfolio inc. SCH K
912-01 Credit for income tax withheld SCH K
912-06 Qual. rehab. expend.-rental real estate activities SCH K
912-07 Credits related to rental real estate activities SCH K
912-08 Credits related to other rental activities SCH K
915 Name or foreign country or U.S. possession SCH K
915-011 Net earnings (loss) from self-employment SCH K
915-02 Gross income sourced at partner level SCH K
915-021 Gross farming or fishing income SCH K
915-031 Gross nonfarm income SCH K
915-04 Foreign gross income - listed categories SCH K
915-05 Foreign gross income - general limitation SCH K
915-06 Allocable deductions partner - interest SCH K
915-07 Allocable deductions partner - other SCH K
915-08 Allocable deductions partnership - passive SCH K
915-09 Allocable deductions partnership - listed SCH K
915-10 Allocable deductions partnership - general SCH K
915-13 Total foreign taxes accrued
918 Other tax-exempt income SCH K
919 Nondeductible expenses SCH K
920-01 Distributions of property other than money SCH K
920-02 Distribution in Excess of Basis SCH K
920-03 Distributions of money (cash & securities) SCH K
920-04 Distribution of Property or Bargain Sale SCH K
920-05 Distribution of Cash and Securities SCH K
Issue Changed - No Issue Penalty Asserted 02 Taxpayer unaware of tax laws or record keeping requirements Taxpayer may lack formal education or have a language barrier that prevents understanding requirements.
03 Disregarded record keeping rules Taxpayer understood law and requirements but taxpayer's poor record keeping contributed to the errors and inability to substantiate amounts claimed on the return.
05 Action or advice of Return Preparer - No Penalty asserted The error resulted from action or advice of paid preparer. The nature or amount of adjustment was not sufficient to warrant a penalty.
06 Inadvertent understatement or overstatement of income or deductions Taxpayer understood the law but inadvertently misstated items on the return.
14 Taxpayer entered item on the wrong form, schedule, or line Self-explanatory.
17 Intentional disregard of tax laws - No penalty asserted Taxpayer made intentional decision to understate income or overstate deductions, credits, or prepayments. However, the nature or amount of the adjustment was not sufficient to warrant a penalty.
18 Relied on advice of IRS Staff or Publications Taxpayer indicates the error was based upon advice from IRS personnel or information in IRS publications.
20 Taxpayer relied on tax preparation software The error resulted from taxpayer's improper data entry in software program.
21 Used 'gray area' in the law or regulations Taxpayer/return preparer took position on issue on interpretation of law.
Issue Changed - Issue Penalty Asserted 07 Intentional misstatement of income, deductions, credits, or prepayments Self-explanatory.
10 Income/expenses entered on wrong form to reduce tax or increase credits For example, moving deductions from Schedule A to Schedule C to avoid SE tax.
19 Action or advice of Return Preparer - Penalty asserted The error resulted from action or advice of paid preparer and was sufficiently blatant to warrant a penalty.
32 Fraud The taxpayer omitted income or overstated deductions, credits, or prepayments with the intent to evade taxes.
33 Abusive Schemes The taxpayer asserts standard frivolous filer arguments or has used other abusive schemes.
Issue Changed - Earned Income Credit Issue 60 No earned income Self-explanatory.
61 Filing status changed to married filing separate status Self-explanatory.
62 Requirement for filing Form 2555 met or Form 2555 filed Self-explanatory.
63 Non-resident alien Self-explanatory.
64 Investment income exceeds maximum Self-explanatory.
65 Taxpayer/spouse is qualifying child of another Self-explanatory.
66 Primary/secondary does not have a valid SSN for employment Self-explanatory.
67 'Relationship test' for child claimed on Schedule EIC not met Self-explanatory.
68 'Residency test' for child claimed on Schedule EIC not met Self-explanatory.
69 'Age test' for child claimed on Schedule EIC not met Self-explanatory.
70 EITC qualifying child does not have a valid SSN for employment Self-explanatory.
71 Taxpayer/spouse is eligible to be claimed as dependent by another Self-explanatory.
72 Main home outside United States for 6 months or more Self-explanatory.
73 Increase to earned income or AGI or modified AGI (beginning Tax Year 2001) Self-explanatory.
74 Decrease to earned income or AGI or modified AGI (beginning Tax Year 2001) Self-explanatory.
75 Taxpayer denied, tie-breaker rule Self-explanatory.
76 Change in qualifying children - Increase Self-explanatory.
77 IRS processing error Self-explanatory.
Adjustments from Flow Through Entities - NRP 04 Adjustment to 1040 due to basis limitation on 1120S - NRP Adjustment was made to limit the shareholder's loss due to insufficient basis in the S corporation.
08 Adjustment to 1040 due to at-risk limitation on 1120S - NRP Adjustment was made to limit the shareholder's loss due to the amount at risk in the S corporation.
09 Adjustment to 1040 due to passive activity limitation on 1120S - NRP Adjustment was made to limit the shareholder's loss from the S corporation due to passive activity rules.
12 Adjustment to 1040 due to basis limitation on 1065 - NRP Adjustment was made to limit the partner's loss due to insufficient basis in the partnership.
13 Adjustment to 1040 due to at-risk limitation on 1065 - NRP Adjustment was made to limit the partner's loss due to the amount at risk in the partnership.
15 Adjustment to 1040 due to passive activity limitation on 1065 - NRP Adjustment was made to limit the partner's loss from the partnership due to passive activity rules.
16 Adjustment to 1040 due to passive activity limitation on trust - NRP Adjustment was made to limit the owner/beneficiary's loss from the trust due to passive activity rules.
27 Due to change in S corp income/(loss) item - NRP Adjustments resulting from the audit of the S corporation that affected the shareholder's share of ordinary income/(loss) and/or separately stated items.
28 Due to change in trust/estate income/(loss) item - NRP Adjustments resulting from the audit of the trust/estate that affected the owner/beneficiary's share of ordinary income/(loss) and/or separately stated items.
29 Due to change in partnership income/(loss) item - NRP Adjustments resulting from the audit of the partnership that affected the partner's share of ordinary income/(loss) and/or separately stated items.
86 Non-TEFRA - NRP Non-TEFRA issue on an NRP case.
87 TEFRA - Settlement Agreement - NRP NRP Case - Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partners to their share of the adjustments.
88 TEFRA - Defaulted FPAA - NRP NRP Case - Partner neither agrees nor petitions the Court resulting in the flow-through of the partnership adjustments to the partner.
89 TEFRA - Court Decision - NRP NRP Case - Court issues a decision relative to the partnership adjustments allowing flow-through of adjustments to the partner.
90 TEFRA - Bankruptcy - NRP NRP Case - Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing the immediate flow-through of adjustments to the partner's return.
91 TEFRA - AAR - NRP NRP Case - Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR), which is an amended return for TEFRA partnerships. If accepted by the Service, these changes can be made at the request of the TMP or the partner.
Adjustments from Flow Through Entities - Non NRP 24 Due to change in S corp income/(loss) item Adjustments resulting from the audit of the S corporation that affected the shareholder's share of ordinary income/(loss) and/or separately stated items.
25 Due to change in trust/estate income/(loss) item Adjustments resulting from the audit of the trust/estate that affected the owner/beneficiary's share of ordinary income/(loss) and/or separately stated items.
26 Due to change in partnership income/(loss) item Adjustments resulting from the audit of the partnership that affected the partner's share of ordinary income/(loss) and/or separately stated items.
34 Adjustment to 1040 due to basis limitation on 1120S Adjustment was made to limit the shareholder's loss due to insufficient basis in the S corporation.
35 Adjustment to 1040 due to at-risk limitation on 1120S Adjustment was made to limit the shareholder's loss due to the amount at risk in the S corporation.
36 Adjustment to 1040 due to passive activity limitation on 1120S Adjustment was made to limit the shareholder's loss from the S corporation due to passive activity rules.
37 Adjustment to 1040 due to basis limitation on 1065 Adjustment was made to limit the partner's loss due to insufficient basis in the partnership.
38 Adjustment to 1040 due to at-risk limitation on 1065 Adjustment was made to limit the partner's loss due to the amount at risk in the partnership.
39 Adjustment to 1040 due to passive activity limitation on 1065 Adjustment was made to limit the partner's loss from the partnership due to passive activity rules.
40 Adjustment to 1040 due to passive activity limitation on trust Adjustment was made to limit the owner/beneficiary's loss from the trust due to passive activity rules.
92 Non - TEFRA Non-TEFRA issue.
93 TEFRA - Settlement Agreement Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partners to their share of the adjustments.
94 TEFRA - Defaulted Final Partnership Administrative Adjustment (FPAA) Partner neither agrees nor petitions the Court resulting in the flow-through of the partnership adjustments to the partner.
95 TEFRA - Court Decision Court issues a decision relative to the partnership adjustments allowing flow-through of adjustments to the partner.
96 TEFRA - Bankruptcy Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing the immediate flow-through of adjustments to the partner's return.
97 TEFRA - Administrative Adjustment Request (AAR) Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR), which is an amended return for TEFRA partnerships. If accepted by the Service, these changes can be made at the request of the TMP or the partner.
Issue No Changed / Declassified 51 No Change - Taxpayer Substantiated the Issue The issue was examined and substantiated.
52 No Change - De Minimis The issue was examined and closed for lack of potential, immaterial change, or no-changed due to timing issues.
53 Issue Accepted as Filed Examiner-identified issue that does not warrant further examination. Should never be used for NRP examinations.
54 No Change - 1120S Study The issue was examined and accepted as filed as part of the 1120S NRP Study.
84 Declassified - Employee not trained on classified issue Employee is unable to examine issue due to lack of training or experience.
85 Declassified - No Audit Potential Classified issue that was not examined after a determination that it lacked audit potential.
Other 11 No Show / No Response / Undeliverable Mail Used for adjustments where the taxpayer did not keep any appointments or respond to contact attempts or where mail to the taxpayer was returned undelivered.
22 Statutory Adjustment Automatic adjustments due to changes to income/other limits. This code is automatically generated by the report writing software.
23 Change due to adjustment in another year, financial and tax accounting differences, or entity types - not intentional Self-explanatory. Do not use for adjustments resulting from flow-through entities.
43 Audit reconsideration Adjustment based upon reconsideration of previous examination or IRS action. This includes Substitute For Return (SFR) assessment being corrected based upon the receipt of a filed return from the taxpayer.
44 Computation or 'per return' Service Center error An adjustment necessary to correct a computational error on the return or incorrect transcription during return processing.
Residential 11 Single family house
12 Apartment or townhouse
13 Duplex house
14 Small apartment building - less than 5 apartments
15 Medium apartment building - 5 to 9 apartments
16 Large apartment building - more than 10 apartments
Vacation 21 Single family house
22 Apartment or townhouse
23 Duplex house
24 Small apartment building - less than 5 apartments
25 Medium apartment building - 5 to 9 apartments
26 Large apartment building - more than 10 apartments
Commercial 31 Single store
32 2 to 4 stores
33 More than 4 stores
40 Other commercial