part3-109

3.24.14 
Fiduciary Income Tax Returns

3.24.14.1 
(01-01-2010)
Introduction

  1. This chapter provides instructions for entering and verifying data from control documents and U.S. Fiduciary Income Tax Returns
    using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Data Transcribers will also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures.

3.24.14.1.1 
(01-01-2010)
Control Documents

  1. The control documents from which data may be transcribed are:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control Slip

3.24.14.1.2 
(01-01-2010)
Source Documents

  1. The source documents from which data may be transcribed are:

    1. Form 1041, U.S. Tax Return for Estates and Trusts

    2. Form 1041–N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

    3. Form 1041–QFT, U.S. Income Tax Return for Qualified Funeral Trusts

3.24.14.1.3 
(01-01-2010)
Forms/Program Numbers/Tax Class & Doc. Codes

  1. FORMS PROGRAM NUMBERS TAX CLASS & DOC. CODES
    1041 11900 244,236
    1041–QFT/1041–N 11910 239

3.24.14.2 
(01-01-2010)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.14-1 
(01-01-2010)
Block Header Data Entry

Block Header Data Entry
Source Document or Record:
FORMS 813, 1332 FOR ORIGINAL INPUT DOCUMENTS
FORM 3893 FOR REINPUT DOCUMENTS
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC   The screen displays the ABC that was entered in the EOP Dialog window. It cannot be changed.
(2) Block DLN DLN (auto) Enter the first 11 digits as follows:
(a) Form 813—from the “Block DLN”
box.
(b) Form 3893—from box 2.
(c) The KV EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter> Enter the batch number as follows:
(a) Form 813—from the Batch Control Number box.
(b) Form 3893—from box 3.
(c) If not present, enter the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter> Enter the document count as follows:
(a) Form 813—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893—from box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount as follows:
(a) Form 813—labeled “CR”
or “Credit”
.
(b) Form 3893—box 5.
(c) If neither “CR”
or “DR”
is labeled, enter as “CR”
.
(6) Filling <Enter>s   <Enter>
<Enter>
<Enter>
<Enter>
<Enter> 		Press <Enter> 5 times.
(7) Source Code SOURCE <Enter> If the control document is a Form 3893, enter from box 11 as follows:
(a) R = “Reprocessable”
box checked.
(b) N = “Reinput of Unpostable”
box checked.
(c) 4 = “SC Reinput”
box checked.
(d) None of the boxes checked, consult your supervisor who will determine if a source code is required.
(8) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12.
This is a MUST ENTER field if the Source Code is “R”
, “N”
, or “4″
.
(9) Filling <Enter>   <Enter> Press <Enter>.
(10) RPS Indicator RPS <Enter> Enter “2″
if:
(a) Forms 813, 1332 — “RPS”
is edited or stamped in the upper center margin or “RRPS”
is in the header of Form 1332.
(b) Form 3893 — box 13 is checked.

Exhibit 3.24.14-2 
(01-01-2010)
Section 01 FORM 1041 (Program 11900)

SECTION 01
Source Document or Record:
FORM 1041
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section “01″
will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated
by the system, verify that it matches the document being entered.
(3) Name Control NC <Enter> Enter the Name Control.
(4) E.I. Number EIN   Enter the E.I. Number from the E.I. Number box.
(5) Address Check ADDRESS CHECK?   Enter “Y”
or “N”
as appropriate.
(6) Street Key STREET KEY <Enter> Enter the Street Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.
(7) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.
(8) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(9) Fiduciary Code FID-CD <Enter> Enter the edited digit from the right of the ” Simple Trust”
box.
(10) Trust Code TR-CD <Enter> Enter the edited digit from the right of the ” Pooled Income Fund”
box.
(11) Condition Codes CC <Enter> Enter the edited codes from the dotted portion of Line 1.
(12) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(13) ERS Action Code ACTCD <Enter> Enter the edited digits from the lower left margin.
(14) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(15) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(16) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the form.

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(17) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address,
ONLY
 enter the foreign country code.

(18) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(19) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.

Exhibit 3.24.14-3 
(01-01-2010)
Section 03 FORM 1041 (Program 11900)

SECTION 03
Source Document or Record:
FORM 1041
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “03″
.
(2) Remittance Amount RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt “CR”
) was entered in the Block Header.
(3) Interest Income LN1 $ <Enter> Enter the amount from line 1.
(4) Ordinary Dividends L2A $ <Enter> Enter the amount from line 2a.
(5) Qualified Dividends 2B(2) $ <Enter> Enter the amount from line 2b(2)
(6) Business Income/Loss LN3 $ <Enter>
MINUS (−) 		Enter the amount from line 3.
(7) Capital Gain/Loss LN4 $ <Enter>
MINUS (−) 		Enter the amount from line 4.
(8) Rents, Royalties, Partnerships, Other Estates and Trusts LN5 $ <Enter>
MINUS (−) 		Enter the amount from line 5.
(9) Farm Income/Loss LN6 $ <Enter>
MINUS (−) 		Enter the amount from line 6.
(10) Ordinary Gain/Loss LN7 $ <Enter>
MINUS (−) 		Enter the amount from line 7.
(11) Other Income/Loss LN8 $ <Enter>
MINUS (−) 		Enter the amount from line 8.
(12) Total Income/Loss LN9 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 9.
(13) Interest Deduction L10 $ <Enter> Enter the amount from line 10.
(14) Taxes L11 $ <Enter> Enter the amount from line 11.
(15) Fiduciary Fees L12 $ <Enter> Enter the amount from line 12.
(16) Charitable Deductions L13 $ <Enter> Enter the amount from line 13.
(17) Attorney, Accountant, and Preparer Fees L14 $ <Enter> Enter the amount from line 14.
(18) Other Deductions 15A $ <Enter> Enter the amount from line 15a.
(19) Allowable Miscellaneous Itemized Deductions 15B $ <Enter> Enter the amount from line 15b.
(20) Basis Total Deductions L16 $ Enter>
★★★★★★ 		Enter the amount from line 16.
(21) Income Distribution Deductions L18 $ <Enter> Enter the amount from line 18.
(22) Estate Tax Deduction L19 $ <Enter> Enter the amount from line 19.
(23) Exemptions L20 $ <Enter> Enter the amount from line 20.
(24) Special Total Deductions L21 $ <Enter>
MINUS (−) 		Enter the amount from line 21.
(25) Taxable Income L22 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 22.

Note:

Data for prompts ” ES-1″
through “ES-7″
will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of Line 9
in the following format:”X-Y”
where X represents the edit sheet line number and Y represents the data to be entered.

Examples:
Edited DataEnter on Screen
1-235Enter 235 for ES-1
6–1Enter 1 for ES-6
7–1Enter 1 for ES-7

(26) Audit Code ES-1 <Enter> Enter the code from the margin to the left of the Deduction Section.
(27) ESBT Indicator ES-2 <Enter> Enter the code from the margin to the left of the Deduction Section.
(28) Pooled Income Indicator ES-3 <Enter> Enter the code from the margin to the left of the Deduction Section.
(29) Penalty/Interest Code ES-4 <Enter> Enter the code from the margin to the left of the Deduction Section.
(30) Missing Schedule Code ES-5 <Enter> Enter the code from the margin to the left of the Deduction Section.
(31) Installment Sales Indicator ES-6 <Enter> Enter the code from the margin to the left of the Deduction Section.
(32) Historic Structure Code ES-7 <Enter> Enter the code from the margin to the left of the Deduction Section.

Exhibit 3.24.14-4 
(01-01-2010)
Section 04 FORM 1041 (Program 11900)

SECTION 04
Source Document or Record:
FORM 1041
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “04″
.
(2) Total Tax L23 <Enter> Enter the amount from line 23.
(3) ES Credits 24A <Enter> Enter the amount from line 24a.
(4) Beneficiaries Amount 24B <Enter> Enter the amount from line 24b.
(5) Paid with Extension 24D <Enter> Enter the amount from line 24d.
(6) Tax Withheld 24E <Enter> Enter the amount from line 24e.
(7) Regulated Investment Credit 24F <Enter> Enter the amount from line 24f.
(8) Federal Telephone Excise Tax Paid 25… <Enter> For TY2006 returns, enter the amount from the dotted portion of line 25; otherwise, press <Enter>.
(9) Total Payments L25 <Enter> Enter the amount from line 25.
(10) ES Penalty L26 <Enter> Enter the amount from line 26.
(11) Tax Due/Overpayment 27/28 <Enter> Enter the amount from line 27 or line 28 as follows:
(a) Enter the amount from line 27, if present, and press <Enter>.
(b) If there is no entry on line 27, enter the amount from line 28 and press MINUS(-).
(12) Credit Elect 29A <Enter> Enter the amount from line 29a.
(13) Refund Amount 29B <Enter> Enter the amount from line 29b.
(14) Fiduciary EIN F–EIN <Enter> Enter the EIN from the far right of the “Please Sign Here”
line only if there is an edited check mark or if the EIN has been edited.
(15) Discuss with Preparer Checkbox CKBX <Enter> Enter a “1″
if only the “Yes”
box is checked. Otherwise, press <Enter>.
(16) Preparers SSN PSSN <Enter> Enter the preparers SSN or PTIN.
(17) Preparers EIN PEIN <Enter> Enter the preparers EIN.
(18) Preparers Telephone TEL# <Enter> Enter the preparers telephone number.
(19) Tax – Schedule G PG2G1A $ <Enter> Enter the amount from Schedule G, line 1a.
(20) Tax on Lump Sum Distributions G1B $ <Enter> Enter the amount from Schedule G, line 1b.
(21) Alternative Minimum Tax G1C $ <Enter> Enter the amount from Schedule G, line 1c.
(22) Gross Total Tax G1D $ <Enter> Enter the amount from Schedule G, line 1d.
(23) Foreign Tax Credit L2A $ <Enter> Enter the amount from Schedule G, line 2a
(24) Other Non-Business Credits L2B $ <Enter> Enter the amount from Schedule G, line 2b.
(25) General Business Credit L2C $ <Enter> Enter the amount from Schedule G, line 2c.
(26) Prior Year Minimum Tax Credit L2D $ <Enter> Enter the amount from Schedule G, line 2d.
(27) Recapture Taxes LN5 $ <Enter> Enter the amount from Schedule G, line 5.
(28) Household Employment Taxes LN6 $ <Enter> Enter the amount from Schedule G, line 6.

Exhibit 3.24.14-5 
(01-01-2010)
Section 05 FORM 1041 (Program 11900)

SECTION 05
Source Document or Record:
FORM 1041
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “05″
.
(2) Schedule I, Alternative Tax NOLD I24 $ <Enter> Enter the amount from Schedule I, line 24.
(3) Adjusted Alternative Minimum Taxable Income L25 $ <Enter>
MINUS (-) 		Enter the amount from Schedule I, line 25.
(4) Income Distribution Deduction L26 $ <Enter> Enter the amount from Schedule I, line 26.
(5) Alternative Minimum Tax Foreign Tax Credit L53 $ <Enter> Enter the amount from Schedule I, Part III, line 53.
(6) Schedule D Net Short Term Gain/Loss for Estates/Trusts D13(2) $ <Enter>
MINUS (-)☆☆☆☆☆☆ 		Enter the amount from Schedule D, line 13(2).
(7) Net Long Term Gain/Loss 14A(2) $ <Enter>
MINUS (-) 		Enter the amount from Schedule D, line 14a(2)
(8) Unrecaptured Section 1250 Gain 14B(2) $ <Enter> Enter the amount from Schedule D, line 14b(2).
(9) 28% Rate Gain/Loss 14C(2) $ <Enter> Enter the amount from Schedule D, line 14c(2).
(10) Total Net Gain/Loss 15(2) $ <Enter>
MINUS(-) 		Enter the amount from Schedule D, line 15(2).
(11) Add Lines 30 and 31 L32 $ <Enter> Enter the amount from Schedule D, line 32.
(12) Form 4952 Line 4e Amount 4952L4E $ <Enter> Enter the amount from Form 4952, line 4e.
(13) Form 4952 Line 4g Amount 4952L4G $ <Enter> Enter the amount from Form 4952, line 4g.

Exhibit 3.24.14-6 
(01-01-2010)
Section 06 FORM 1041, Schedule H (Program 11900)

SECTION 06
Source Document or Record:
Form 1041, Schedule H
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “06″
.
(2) Total Social Security Wages LN1 $ <Enter> Enter the amount from line 1.
(3) Total Medicare Wages LN3 $ <Enter> Enter the amount from line 3.
(4) Income Tax Withheld LN5 $ <Enter> Enter the amount from line 5.
(5) Total SS/Medicare/WH Taxes LN6 $ <Enter> Enter the amount from line 6.
(6) Advance EIC LN7 $ <Enter> Enter the amount from line 7.
(7) Total Taxes LN8 $ <Enter> Enter the amount from line 8.
(8) FUTA Indicator PG2MAR <Enter> Enter the edited digit from below the “Yes/No”
boxes.
(9) State Code – 1 13/18A1 <Enter> Enter the first edited or underlined State Code from the line 13 area or from line 18, Column (a).

Note:

If the State Code was entered from Section A, then the data for prompts “14/18B1″
and “15/19I $”
through “17/25 $”
should also be entered from Section A.

Note:

If the State Code was entered from Section B, then the data for Prompts “14/18B1″
through “17/25 $”
should also be entered from Section B.

(10) State Reporting Number 1 14/18B1 <Enter> Enter the alpha-numeric State Reporting Number from line 14 or the first number shown on line 18, Column (b).
Enter exactly as shown.
(11) State Code – 2 18A#2 <Enter> Enter the second edited or underlined State Code from line 18, Column (a).
(12) State Reporting Number 2 18B#2 <Enter> Enter the second State Reporting Number from line 18, Column (b).
Enter exactly as shown.
(13) More than 5 States Indicator 18RTMAR <Enter> Enter the edited digit from the right margin of line 18.
(14) Contributions Paid 15/19I $ <Enter> Enter the amount from line 15 or line 19, Column (i).
(15) FUTA Wages 16/21 $ <Enter> Enter the amount from line 16 or line 21.
(16) FUTA Tax 17/25 $ <Enter> Enter the amount from line 17 or line 25.
(17) Tentative Credit L20 $ <Enter> Enter the amount from line 20.

Note:

This field should be entered whether Taxpayer used Section A or B.
(18) Multiple ID Code BOT RT <Enter> Enter the edited digit from the space below the last entry for the section.

Exhibit 3.24.14-7 
(01-01-2010)
Section 07 FORM 3800 (Program 11900)

Section 07
Source Document or Record:
FORM 3800
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “07″
.
(2) Investment Credit (3468) L1A $ <Enter> Enter the amount from line 1a.
(3) Welfare to Work Credit (8861) L1B $ <Enter> Enter the amount from line 1b.
(4) Credit for Increasing Research Activities (6765) L1C $ <Enter> Enter the amount from line 1c.
(5) Low Income Housing Credit (8586) L1D $ <Enter> Enter the amount from line 1d.
(6) Disabled Access Credit (8826) L1E $ <Enter>
★★★★★★ 		Enter the amount from line 1e.
(7) Renewable Electricity Production Credit (8835) L1F $ <Enter> Enter the amount from line 1f.
(8) Indian Employment Credit (8845) L1G $ <Enter> Enter the amount from line 1g.
(9) Orphan Drug Credit (8820) L1H $ <Enter> Enter the amount from line 1h.
(10) New Markets Credit (8874) L1I $ <Enter> Enter the amount from line 1i.
(11) Pension Plans Start Up Costs (8881) L1J $ <Enter> Enter the amount from line 1j.
(12) Employer Provided Child Care Expenses (8882) L1K $ <Enter>
★★★★★★ 		Enter the amount from line 1k.
(13) Biodiesel Fuel Credit (8864) L1L$ <Enter> Enter the amount from line 1l.
(14) Low Sulphur Diesel Fuel Production Credit (8896) L1M $ <Enter> Enter the amount from line 1m.
(15) Distilled Spirits Credit (8906) L1N $ <Enter> Enter the amount from line 1n.
(16) Non-Conventional Source Fuel Credit (8907) L1O $ <Enter> Enter the amount from line 1o.
(17) Energy Efficient Home Credit (8908) L1P$ <Enter> Enter the amount from line 1p.
(18) Energy Efficient Appliance credit (8909) L1Q $ <Enter>
★★★★★★ 		Enter the amount from line 1q.
(19) Alternative Motor Vehicle Credit (8910) L1R $ <Enter> Enter the amount from line 1r.
(20) Alternative Fuel Vehicle Refueling Credit (8911) L1S $ <Enter> Enter the amount from line 1s.
(21) Credits for Employers Disaster Storms (5884–A) L1T $ <Enter> Enter the amount from line 1t
(22) Mine Rescue Team Training Credit (8923) L1U $ <Enter> Enter the amount from line 1u.
(23) Agricultural Chemicals Security Credit (8931) L1V $ <Enter> Enter the amount from line 1v.
(24) Credit for Employer Differential Wage Payments (8932) L1W $ <Enter> Enter the amount from line 1w.
(25) Carbon Dioxide Sequestration Credit (8933) L1X $ <Enter> Enter the amount from line 1x.
(26) Qualified Plug-in Electric Drive Motor Vehicle (8936) L1Y $ <Enter> Enter the amount from 1y.
(27) Qualified Plug-in Electric Vechicle Credit (8834) L1Z $ <Enter> Enter the amount from 1z.
(28) Community Development Corp (8847) L1AA $ <Enter> Enter the amount from the edited line 1aa..
(29) General Credits (Schedule K-1 (Form 1065-B)) L1BB $ <Enter> Enter the edited amount to the left of the edited line 1bb..
(30) Empowerment Zone and Renewal Community Employment Credit (8844) L25 $ <Enter> Enter the amount from line 25.
(31) Total of Line 29 Credits L30 $ <Enter> Enter the amount from line 30.

Exhibit 3.24.14-8 
(01-01-2010)
Section 15 FORM 4136 (Program 11900)

SECTION 15
Source Document or Record:
FORM 4136
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “15″
.

Note:

Never enter an amount without a corresponding credit reference number.
(2) Amount of Claim 1 AMT1(D) $ <Enter> Enter the first amount from column (d).
(3) Credit Reference Number 1 CRN1(E) <Enter> Enter the CRN from column (e) following the first amount.
(4) Amount of Claim 2 AMT2(D) $ <Enter> Enter the second amount from column (d).
(5) Credit Reference Number 2 CRN2(E) <Enter> Enter the CRN from column (e) following the second amount.
(6) Amount of Claim 3 AMT3(D) $ <Enter> Enter the third amount from column (d).
(7) Credit Reference Number 3 CRN3(E) <Enter> Enter the CRN from column (e) following the third amount.
(8) Amount of Claim 4 AMT4(D) $ <Enter> Enter the forth amount from column (d).
(9) Credit Reference Number 4 CRN4(E) <Enter> Enter the CRN from column (e) following the forth amount.
(10) Amount of Claim 5 AMT5(D) $ <Enter> Enter the fifth amount from column (d).
(11) Credit Reference Number 5 CRN5(E) <Enter> Enter the CRN from column (e) following the fifth amount.
(12) Amount of Claim 6 AMT6(D) $ <Enter> Enter the sixth amount from column (d).
(13) Credit Reference Number 6 CRN6(E) <Enter> Enter the CRN from column (e) following the sixth amount.
(14) Amount of Claim 7 AMT7(D) $ <Enter> Enter the seventh amount from column (d).
(15) Credit Reference Number 7 CRN7(E) <Enter> Enter the CRN from column (e) following the seventh amount.
(16) Amount of Claim 8 AMT8(D) $ <Enter> Enter the eighth amount from column (d).
(17) Credit Reference Number 8 CRN8(E) <Enter> Enter the CRN from column (e) following the eighth amount.
(18) Amount of Claim 9 AMT9(D) $ <Enter> Enter the ninth amount from column (d).
(19) Credit Reference Number 9 CRN9(E) <Enter> Enter the CRN from column (e) following the ninth amount.
(20) Amount of Claim 10 AMT10(D) $ <Enter> Enter the tenth amount from column (d).
(21) Credit Reference Number 10 CRN10(E) <Enter> Enter the CRN from column (e) following the tenth amount.
(22) Amount of Claim 11 AMT11(D) $ <Enter> Enter the eleventh amount from column (d).
(23) Credit Reference Number 11 CRN11(E) <Enter> Enter the CRN from column (e) following the eleventh amount.
(24) Amount of Claim 12 AMT12(D) $ <Enter> Enter the twelfth amount from column (d).
(25) Credit Reference Number 12 CRN12(E) <Enter> Enter the CRN from column (e) following the twelfth amount.
(26) Amount of Claim 13 AMT13(D) $ <Enter> Enter the thirteenth amount from column (d).
(27) Credit Reference Number 13 CRN13(E) <Enter> Enter the CRN from column (e) following the thirteenth amount.
(28) Amount of Claim 14 AMT14(D) $ <Enter> Enter the fourteenth amount from column (d).
(29) Credit Reference Number 14 CRN14(E) <Enter> Enter the CRN from column (e) following the fourteenth amount.
(30) Amount of Claim 15 AMT15(D) $ <Enter> Enter the fifteenth amount from column (d).
(31) Credit Reference Number 15 CRN15(E) <Enter> Enter the CRN from column (e) following the fifteenth amount.
(32) Amount of Claim 16 AMT16(D) $ <Enter> Enter the sixteenth amount from column (d).
(33) Credit Reference Number 16 CRN16(E) <Enter> Enter the CRN from column (e) following the sixteenth amount.
(34) Amount of Claim 17 AMT17(D) $ <Enter> Enter the seventeenth amount from column (d).
(35) Credit Reference Number 17 CRN17(E) <Enter> Enter the CRN from column (e) following the seventeenth amount.
(36) Amount of Claim 18 AMT18(D) $ <Enter> Enter the eighteenth amount from column (d).
(37) Credit Reference Number 18 CRN18(E) <Enter> Enter the CRN from column (e) following the eighteenth amount.
(38) Amount of Claim 19 AMT19(D) $ <Enter> Enter the nineteenth amount from column (d).
(39) Credit Reference Number 19 CRN19(E) <Enter> Enter the CRN from column (e) following the nineteenth amount.
(40) Amount of Claim 20 AMT20(D) $ <Enter> Enter the twentieth amount from column (d).
(41) Credit Reference Number 20 CRN20(E) <Enter> Enter the CRN from column (e) following the twentieth amount.

Exhibit 3.24.14-9 
(01-01-2010)
Section 20 FORM 8913 (Programs 11900 and 11910)

Reminder:

Only transcribe this section for TY2006 returns.
SECTION 20
Source Document or Record:
FORM 8913
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “20″
.
(2) Tax Refund 15(D) <Enter> Enter the amount from line 15, column (d).
(3) Interest on Tax Refund 15(E) <Enter> Enter the amount from line 15, column (e).

Exhibit 3.24.14-10 
(01-01-2010)
Section 01 FORMS 1041-QFT/1041-N (Program 11910)

SECTION 01
Source Document or Record:
FORMS 1041-QFT/1041-N
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section “01″
will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated
by the system, verify that it matches the document being entered.
(3) Name Control NC <Enter> Enter the Name Control.
(4) E.I. Number EIN   Enter the E.I. Number from the E.I. Number box.
(5) Address Check ADDRESS CHECK?   Enter “Y”
or “N”
as appropriate.
(6) Street Key STREET KEY <Enter> Enter the Street Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.
(7) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.
(8) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(9) Condition Codes CC <Enter> Enter the edited characters from the dotted portion of Line 1a.
(10) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(11) ERS Action Code ACTCD <Enter> Enter the edited digits from the lower left margin.
(12) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(13) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(14) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the form.

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(15) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address,
ONLY
 enter the foreign country code.

(16) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(17) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(18) Number of QFTs LN4 <Enter> If Form 1041-QFT, enter the digits from line 4; otherwise, press <Enter>.

Exhibit 3.24.14-11 
(01-01-2010)
Section 03 FORMS 1041–QFT/1041–N (Program 11910)

SECTION 03
Source Document or Record:
FORMS 1041–QFT/1041–N
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “03″
.
(2) Remittance Amount RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct
amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt “CR”
) was entered in the Block Header.
(3) Interest Income L1A $ <Enter> Enter the amount from line 1a.
(4) Ordinary Dividends L2A $ <Enter> Enter the amount from line 2a.
(5) Qualified Dividends L2B $ <Enter> Enter the amount from line 2b.
(6) Capital Gain/Loss LN3 $ <Enter>
MINUS (−) 		Enter the amount from line 3.
(7) Other Income/Loss LN4 $ <Enter>
MINUS (−) 		Enter the amount from line 4.
(8) Total Income/Loss LN5 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 5.
(9) Taxes LN6 $ <Enter> Enter the amount from line 6.
(10) Trustee Fees LN7 $ <Enter> Enter the amount from line 7.
(11) Attorney, Accountant, and Return Preparer Fees LN8 $ <Enter> Enter the amount from line 8.
(12) Other Deductions LN9 $ <Enter> Enter the amount from line 9.
(13) Allowable Miscellaneous Itemized Deductions L10 $ <Enter> Enter the amount from line 10.
(14) Total Deductions L11 $ <Enter> Enter the amount from line 11.
(15) Taxable Income L12 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 12.

Note:

Data for prompts ” ES-1″
through “ES-7″
will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of Line 9
in the following format:”X-Y”
where X represents the edit sheet line number and Y represents the data to be entered.

Examples:
Edited DataEnter on Screen
1-235Enter 235 for ES-1
6–1Enter 1 for ES-6
7–1Enter 1 for ES-7

(16) Audit Code ES-1 <Enter> Enter the code from the margin to the left of the deduction area.
(17) ESBT Indicator ES-2 <Enter> Enter the code from the margin to the left of the deduction area.
(18) Pooled Income Indicator ES-3 <Enter> Enter the code from the margin to the left of the deduction area.
(19) Penalty/Interest Code ES-4 <Enter> Enter the code from the margin to the left of the deduction area.
(20) Missing Schedule Code ES-5 <Enter> Enter the code from the margin to the left of the deduction area.
(21) Installment Sales Indicator ES-6 <Enter> Enter the code from the margin to the left of the deduction area.
(22) Historic Structure Code ES-7 <Enter> Enter the code from the margin to the left of the deduction area.

Exhibit 3.24.14-12 
(01-01-2010)
Section 04 FORMS 1041-QFT/1041-N (Program 11910)

SECTION 04
Source Document or Record:
FORMS 1041-QFT/1041-N
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter “04″
.
(2) Tax L13 <Enter> Enter the amount from line 13.
(3) Credits L14 <Enter> Enter the amount from line 14.
(4) Total Tax L15 <Enter> Enter the amount from line 15.
(5) Federal Telephone Excise Tax Paid 16… <Enter> For TY2006 returns, enter the edited amount from the dotted portion of line 16; otherwise, press <Enter>.
(6) Total Payments L16 <Enter> Enter the amount from line 16.
(7) Tax Due/Overpayment 17/18 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 17 or line 18 as follows:
(a) Enter the amount from line 17, if present, and press <Enter>.
(b) If there is no entry on line 17, enter the amount from line 18 and press MINUS(-).
(8) Credit Elect 19A <Enter> Enter the amount from line 19a.
(9) Refund Amount 19B <Enter> Enter the amount from line 19b.
(10) Discuss with Preparer Checkbox CKBX <Enter> Enter a “1″
if only the “Yes”
box is checked. Otherwise, press <Enter>.
(11) Preparers SSN or PTIN PSSN <Enter> Enter the preparers SSN or PTIN.
(12) Preparers EIN PEIN <Enter> Enter the preparers EIN.
(13) Preparers Telephone Number TEL# <Enter> Enter the preparers telephone number.

Exhibit 3.24.14-13 
(01-01-2010)
Section 20 FORM 8913 (Program 11910)

See Exhibit 3.24.14-9.

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