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This section of the Internal Revenue Manual (IRM) provides instructions for coding and editing of individual income tax returns,
forms and schedules; and input of that information via the NRP IMF Transcription Application. -
Instructions in this manual are for return information, supporting forms, and schedules of the Form 1040//1040A tax return
not transcribed or having limited transcription in traditional campus pipeline processing. Originally processed forms and
schedules for tax periods ended July 31, 2007 through June 30, 2008 (tax year 2007) will be analyzed and transcribed. While
most returns will be for calendar year tax periods, some may be for fiscal year tax periods. -
Although these returns will be transcribed more extensively a second time, the return and data will not be processed through
the pipeline or to taxpayers’ accounts again. Transcribed data and examination results will be used by IRS research analysts
to measure taxpayer compliance with reporting requirements, improve workload identification systems, and support the IRS Strategic
Planning process. -
Instructions in this section apply to paper filed tax returns.
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Following is a list of tax forms and schedules used in the application. These forms will be part of a NRP study case file.
They are also listed in the NRP Code and Edit Job Aid.-
NRP IMF Edit Sheet
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Form 1040 – U.S. Individual Income Tax Return, Pages 1 and 2
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Form 1040A – U.S. Individual Income Tax Return, Pages 1 and 2
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Schedule A – Itemized Deductions
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Schedules C & C-EZ – Profit or Loss From Business
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Schedule D – Capital Gains and Losses
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Schedule E – Supplemental Income and Loss
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Schedule EIC – Earned income Credit
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Schedule F – Profit or Loss From Farming
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Schedule SE – Self Employment Tax
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Form 1116, Foreign Tax Credit.
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Form 2441, Child and Dependent Care Expenses.
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Form 2555, Foreign Earned Income.
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Form 2106 & 2106-EZ – Employee Business Expenses
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Form 3800 – General Business Credit
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Form 6251 – Alternative Minimum Tax
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Form 8582 – Passive Activity Loss Limitations
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This part of the manual provides instructions for NRP-specific Code and Editing guidelines for individual tax returns.
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The following parts of this IRM section provide instructions for analyzing and editing documents to perfect them for entry
into the application’s database. To the extent possible, these instructions use the same procedures, rules and techniques
as current code and edit operations. -
Analysis and editing will be done using original processed tax returns. Your editing will not impact processed data of the
original return. -
All work received for code and edit will be part of a major case file. Each case file is comprised of Forms 1040/1040A, and
the schedules and forms attached to it. Forms for transcription must be identified, counted for use on the NRP IMF Edit Sheet,
and then analyzed and perfected. -
Instructions in this guide most likely will not cover all situations you encounter. Refer questionable items or conflicts
with instructions to your manager or work leader. They will obtain clarification from the NRP Headquarters staff -
For the most part, math calculations and verification of taxpayer computations are not part of this process. You will however,
perform math calculations for selected lines on Schedules C/C-EZ, D, F, and Forms 2106/2106-EZ. -
Some forms and schedules will already have edit marks on them. They should have been edited in “red”
. Because we want to capture what the taxpayer reported, we will ignore prior editing marks, except for Schedule EIC. -
Do not edit names, entities, and received dates, or tax periods. You won’t need to provide any special processing or condition
codes. All this was done during original processing of the return and is not required for this application.
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Make all edit marks using a Green pencil/erasable ink pen.
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Organizing forms and schedules in proper order.
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The return should be left in the order found. Don’t rearrange forms and schedules into a specific order for transcription.
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These returns were previously arranged in the order specified for transcription during original pipeline processing. Those
not transcribed were moved behind the last page transcribed. -
The original code and edit sort order following Forms 1040//1040A is shown in the following table. Forms 2106 and 2106-EZ
were not originally transcribed and should follow Form 8913.
FORM 1040 FORM 1040A Schedule A Schedule 1 Schedule B Schedule 2 Schedule C/C-EZ Schedule 3 Schedule D Form 8615 Schedule E Schedule EIC 43 Schedule F Form 8812 Schedule R Form 8606 Schedule SE Form 8863 Form 1116 Form 8880 Schedule J Form 8888 Form 2441 Form 8917 Form 3800 Form 4136 Form 4137 Form 4684 Form 4797 Form 4972 Form 5329 Form 6198 Form 6251 Form 8615 Form 4835 Form 8839 Form 8853 Form 8814 Schedule EIC Schedule H Form 8812 Form 8606 Form 8863 Form 4952 Form 8889 Form 8880 Form 8888 Form 8917 -
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The final order of forms after you have completed your analysis and edit is:
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Form 1040/1040A return and attachments as received in the case file.
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NRP IMF Edit Sheet attached to the back of the return facing out.
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Some forms or schedules require assignment of sequence numbers.
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Taxpayers may include more than one copy of certain forms or schedules. Each specific form or schedule type should be marked
with a sequence number. The forms and schedules needing sequence numbers are:Schedule C/C-EZ Schedule E Schedule F Schedule SE Form 1116 Form 2106/2106-EZ Form 2555/2555-EZ -
The first occurrence of a form or schedule and additional ones will be numbered. Edit a sequence number in the upper right
corner of the form or schedule. Using Schedule C as an example, give the first one number 1; and then 2,3,4 etc., depending
on the number of them in the case file. Start over with 1 for the next different form or schedule. -
If only one of each of the above is in the case file, edit it with a number 1. Thus, each of these must have a sequence number,
regardless how many are in the case file. -
Note that Schedules C and C-EZ, and Forms 2106 and 2106-EZ are considered to be different form types. If you have one Schedule
C and one Schedule C-EZ, they each get edited with number 1.
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Many of the forms have decision or yes/no type boxes, or single check boxes for a line. The boxes must be edited for entry.
The data input concept for boxes is they are checked or not checked. Edit only those boxes that are checked. Unchecked boxes
will not be entered into the application. Edit these with a Circle around the checked box.-
Some boxes are yes/no type entries. Generally yes or no will be checked, but its possible taxpayers will check both boxes.
If so, edit both. -
Circle any box that is checked. The NRP Code and Edit Job Aid show an example of yes/no check box editing.
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Other boxes are single check types in which taxpayers check the box only if it applies to them. It may be listed as “Final
Return”
and will be checked if the return is a final one. If not, it will be left alone. Other boxes may be “multiple choice”
and taxpayer may check none, one or all of them. Circle these boxes only if checked.
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You may need to correct illegible or missing information such as TINs, numbers, etc. Almost all returns will be prepared and
printed using computer software. The occurrence of illegible information should be minimal. However, you may need to correct
some returns.-
If an SSN is illegible or missing from forms or schedules, check the return to see if you can find the information on another
form or schedule. If not, no editing of the number will be done. Transcription will capture it as it appears on the form. -
Illegible numbers or money amounts should be corrected. Use your best judgment to determine the correct number and edit it.
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Some lines may have two different entries on them. If so, combine the amounts and edit them as one amount to the right of
the amount column. -
Correction of TINs or missing TINs applies to any TIN on Schedules C/CEZ, E, F, SE and Forms 1116, 2106/2106-EZ., and 2555/2555EZ.
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Dollars and cents amounts don’t need editing. We want to capture whole dollar amounts. Almost every return you review will
use dollars and exclude cents. Transcription will enter whole dollars, and ignore any cents amounts. -
Negative numbers.
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Some lines of forms are negative by design. They are preprinted on forms and taxpayers normally write in a number. No editing
of these lines is required. These lines are listed in the Code and Edit sections for each specific form. -
Taxpayers may also provide negative numbers on lines normally considered to be positive. This rarely happens. In those cases,
you will bracket the line as part of your editing. -
Some lines may be positive or negative depending on income losses or gains and losses on sales of property, etc. If these
lines were original pipeline “T”
lines, they were bracketed during original processing. The brackets will show up to you as red. You don’t need to edit
them. Edit any other negative numbers that need it.
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Do not edit dates to a particular format. Transcription will enter dates as mm/dd/yyyy, regardless of how they appear on documents.
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There are no percentage amounts to be edited.
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If the return has attachments that are substitutes for official forms and schedules, transfer the information that is needed
for transcription to a blank form or schedule. Schedules C,D,E,F, and SE are the forms most commonly created under these circumstances.
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Check to ensure you have the correct taxpayer, SSN and year in the case file. Each case file consists of a tax return, its
forms and schedules and a NRP Edit Sheet. The edit sheet is stapled to the back of the return, facing outward. -
Ensure you are working with a Form 1040/1040A tax return. Other types of returns are not part of this study. Refer them to
your manager for further review. -
The edit sheet will have basic taxpayer information pre-filled on it. Verify the edit sheet information matches that of the
tax return. If not, refer the case to your manager. -
Make note of the occurrence of forms or schedules and how many there are in the case file. Use this to prepare the NRP IMF
Edit Sheet.
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This edit sheet will assist Transcription in determining what forms and schedules have entries needing to be captured in the
application. The tax return’s TIN, name, tax period, case number and return filed (type) are pre-filled on the edit sheet.
Complete the Tax Examiner Number block with your number followed by the date you analyze the return. -
Remove the edit sheet from the back of the return so you can complete it.
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For each schedule or form, write the number of times it appears in the “Number for Transcription”
column of the edit sheet. For example, if the taxpayer has entries on Schedule A, then a 1 goes in that column block. -
Most forms and schedules will appear only once. Those that receive a sequence number will appear once or multiple times. For
these, the column entry should agree with the last (highest) sequence number you assign to it. If you edit a 4 for Schedule
C, then you should have sequence numbers 1 through 4 on them. -
The bottom half of the edit sheet has special items that may or may not need to be edited. Check the case file for any of
the following forms and an amount on the listed line. If found, edit the amount to the edit sheet.-
Form 2439, Line 2 – Notice to Shareholder of Undistributed Long-Term Capital Gains. Edit the dollar amount to the edit sheet.
If more than 1 Form 2439 is in the case file, add all Line 2 amounts together and edit the sum to the edit sheet. -
Form 4136, Line 18 – Credit for Federal Tax Paid on Fuels credit. Edit the dollar amount to the edit sheet.
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Form 8396, Line 11 – Mortgage Interest Credit. Edit the dollar amount to the edit sheet.
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Form 8801, Line 25 and 27– Credit for Prior Year Minimum Tax. Edit the dollar amount to the edit sheet.
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Form 8839, Line 18 – Qualified Adoption Expenses. Edit the dollar amount to the edit sheet. If more than one Form 8839 is
in the case file, add all Lines 18 and edit that total to the edit sheet. -
Form 8859, Line 11 – District of Columbia First-Time Homebuyer Credit. Edit the dollar amount to the edit sheet.
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Form 8885, Line 5 – Health Coverage Tax Credit. There may be two of these forms in the case file; one for each spouse. Add
both amounts together and edit the sum to the edit sheet. -
Form 8901 – Information on Qualifying Children Who Are Not Dependents. Add up all children listed on all Forms 8901 in the
case file and edit that total to the edit sheet. -
Form 8903, Lines 10, 16, 21 and 22. Edit the amounts for any and all of these lines to the matching box on the edit sheet.
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Staple the edit sheet to the back of the return, facing outward.
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Line 6c (4) has 4 check boxes. Circle any that are checked.
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Review Line 6c “No. of Children on 6c who”
entries on the right side of the return. Add up all three lines. If the total exceeds 4, the return should have a statement
listing the remaining dependents.-
Locate the statement, and edit it for transcription (underline First name, last name, etc).
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Edit “more”
in the right margin of Line 6c.
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If Line 6d is empty, count the number of exemptions or add those above it and edit the total number to the right of the box.
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Circle any of Lines 13, 44a – c, 54a – c, 55a – c, 59a and b, and 70a – c boxes if checked.
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Line 21 has special editing. Taxpayers can list a variety of Other Income amounts. Data Entry will capture only 2 of these
income types – Net Operating Loss Deduction (NOLD) and Gambling-
If stated separately – by itself – just leave it. Data will pick it up.
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If combined, determine amount, and edit to right of money. You may find either on a statement or Line 10 of Form 6251 for
NOLD. -
Gambling must be “gross”
winnings. If taxpayer report net, locate gross amount and edit to the right on Line 21. -
If no NOLD or Gambling, do nothing.
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Some will be edited out in pipeline because they are moved to other lines or pertain to incomes that belong elsewhere on the
return. Ignore them as we want NOLD or gambling only. -
Several incomes may be combined into one amount. If combined, determine amounts for NOLD and/or gambling, and edit to right
of money.
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Edit Lines 40, 42, and 44 if needed.
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Line 6c (4) has 4 check boxes. Edit any that are checked.
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Review the Line 6c “No. of Children on 6c who”
and “Dependents on 6c not entered above”
entries on the right side of the return. Add up all three lines. If the total exceeds 4, the return should have a statement
listing the remaining dependents.-
Locate the statement, and edit it for transcription (underline First name, last name, etc).
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Edit the work “more”
in the right margin of Line 6c.
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If Line 6d is empty, count the number of exemptions or add those above it and edit the total number to the right of the box.
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Edit Lines 24, 26, and 28 if needed.
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Review the Line 2 a through c (qualifying person, SSN and expenses) entries of the Schedule 2. There is room to list two dependents.
If the total exceeds 2, the return should have a statement listing the remaining qualifying persons and required information.
The taxpayer is required write “See attached”
in the space to the left of Line 3. -
Locate the statement, and edit it for transcription (underline First name, last name, etc).
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Edit “more”
in the right margin of Line 2.
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Edit the sequence number in the upper right corner for each Schedule C. Note this form is considered a different form type
than Schedule C-EZ. Assign sequence numbers for these two separately. -
Circle any of Lines F, H, 1, 32, or 33 boxes if checked.
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Circle any of the Yes/No boxes on Lines G, 34, 45, 46, 47a or 47b if checked. One of the boxes should be checked. If not, make no
edit entries. If both are checked, circle both. -
This schedule has computational edit instructions depending on taxpayer entries on selected lines.
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If Line 1 is blank, but Line 3 has an amount, add Line 2 and Line 3 amounts, and edit the sum in Line 1.
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If Lines 1 through 4 are blank, but Line 5 has an amount, edit Line 5 amount in Lines 1 and 3.
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If Lines 1 through 6 are blank, but Line 7 has an amount, edit Line 7 amount in Lines 1, 3 and 5.
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If Line 3 is blank, but Lines 1 or 2 have an amount, subtract Line 2 amount from Line 1 amount, and edit the difference in
Line 3. -
If Line 5 is blank, but Line 3 has an amount, subtract Line 4 amount from Line 3 amount, and edit the difference in Line 5.
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If Line 7 is blank, but Lines 5 or 6 has an amount, add Line 5 and Line 6 amounts, and edit the sum in Line 7.
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If Line 28 is blank, but any of Lines 8 through 27 have an amount, add the amounts in Lines 8 through 27, and edit the sum
in Line 28. -
If Line 29 is blank, but Line 31 has an amount, add Line 30 and Line 31 amounts, and edit the difference in Line 29.
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If Line 31 is blank, but Line 29 has an amount, subtract Line 30 amount from Line 29 amount, and edit the difference in Line
31. -
If Line 40 is blank, but any of Lines 35 through 39 have an amount, add the amounts in Lines 35 through 39, and edit the sum
in Line 40. -
If Line 42 is blank, but Lines 40 or 41 have and amount, subtract Line 41 amount from Line 40 amount, and edit the difference
in Line 42.
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Do not edit Part V.
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Edit the sequence number in the upper right corner for each Schedule C-EZ. Note this form is considered a different form type
than Schedule C. Assign sequence numbers for these two separately. -
Circle the Line 1 box if checked.
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Circle any of the Yes/No boxes on Line 6, 7, 8a or 8b if checked. One of the boxes should be checked. If not, make no edit
entries. If both are checked, circle both. -
This schedule has computational edit instructions depending on taxpayer entries on selected lines.
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If Lines 1 and 2 are blank, but Line 3 has an amount, edit Line 3 amount in Line 1.
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If Line 3 is blank, but Line 1 or 2 has an amount, subtract Line 2 amount from Line 1 amount, and edit the difference in Line
3.
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Do not bracket amounts on Lines 6(f) or 14(f) as they are part of the form design.
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This schedule has computational edit instructions depending on taxpayer entries on selected lines.
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If Line 3(d) is blank, but Line 1(d) or 2(d) has an amount, add Lines 1(d) and 2(d) and edit the sum in Line 3(d).
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If Line 7(f) is blank, but any of Lines 1(f) through 6(f) has an amount, add the amounts in Lines 1(f) through 6(f), and edit
the sum in Line 7(f). -
If Line 10(d) is blank, but Line 8(d) or 9(d) has an amount, add Lines 8(d) and 9(d) and edit the sum in Line 10(d).
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If Line 15(f) is blank, but any of Lines 8(f) through 14(f) has an amount, add the amounts in Lines 8(f) through 14(f), and
edit the sum in Line 15(f).
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Do not edit page 2.
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Edit the sequence number in the upper right corner for each Schedule E. If page 2 is the only page present, sequence it. If
more than one page 1 is present, place page 2 behind sequence number 1. -
Do not bracket amounts on Lines 23 A, B, C, etc, Line 25 or Line 36 as they are part of the form design.
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Circle any of the Yes/No boxes on Lines 2 and 27 if checked. One of the boxes should be checked. If not, make no edit entries.
If both are checked, circle both -
4. Taxpayers may list negative other expenses on Line 18, or make notations “part owner,”
“prorated expenses”
etc. If so, refer this case to your manager. It may be pulled for further review by NRP. -
Edit Line 18 in the same manner as Schedule F, Line 34.
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If Line 1 (child’s Name) has a red X to the left of the last name, Circle it.
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Circle any of the Yes/No boxes on Lines 4a and 4b if checked. One of the boxes should be checked. If not, make no edit entries.
If both are checked, circle both.
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Edit the sequence number in the upper right corner for each Schedule F.
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Circle any of the Cash or Accrual boxes on Line C if checked. One of the boxes should be checked. If not, make no edit entries.
If both are checked, circle both. -
Circle any of the Yes/No boxes on Line E if checked. One of the boxes should be checked. If not, make no edit entries. If
both are checked, circle both. -
Circle the Lines 37a and 37b boxes if checked.
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5. This schedule has computational edit instructions depending on taxpayer entries on selected lines.
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If Line 1 is blank, but Line 3 has an amount, add amounts in Lines 2 and 3 and edit the sum in Line 1.
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If Line 3 is blank, but Line 1 or Line 2 has an amount, subtract Line 2 amount from Line 1 amount, and edit the difference
in Line 3. -
If Line 11 is blank, but any of Lines 3, 4, 5b, 6b, 7a, 7c, 8b, 8d, 9, or 10 has an amount, add amounts in these lines and
edit the sum in Line 11. -
If Line 35 is blank, but any of Lines 12 through 34f has an amount, add amounts in these lines and edit the sum in Line 35.
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If Line 45 is blank, but any of Lines 38, 39b, 40b, 41a, 41c, 42, 43 or 44 has an amount, add amounts in these lines and edit
the sum in Line 45. -
If Line 48 is blank, but Line 46 or Line 47 has an amount, add amounts in Lines 46 and 47 and edit the sum in Line 48.
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If Line 50 is blank, but Line 48 or Line 49 has an amount, subtract Line 49 amount from Line 48 amount, and edit the difference
in Line 50. -
If Line 51 is blank, but Line 45 or Line 50 has an amount, subtract Line 50 amount from Line 45 amount, and edit the difference
in Line 51.
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Line 34, other expenses, may require special editing. It allows taxpayer entries on Lines a through f. The taxpayer may complete
Some or all of the lines. If the taxpayer writes “See Statement,”
etc., you must edit that statement to Line 34 for transcription.-
If the statement has 6 or less items, edit the dollar amount of each to Lines 34a through 34f.
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If the number of items exceeds 6, edit the dollar amount of each of the first 5 to Lines 34a through 34e. Add the remaining
items together (6 through the last) and edit that total dollar amount to Line 34f. -
Taxpayers may list the expenses and also include a “total”
amount on Line 34a or 34F at the bottom. Either way, edit out the word “total”
and the money amount for it. The goal is to capture items individually, but say Line 34F for all other amount combined
if the taxpayer uses a statement with more than 6 items. -
Refer to Code and Edit Job Aid Form 1040 TY2007 for examples of this editing technique.
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Edit the sequence number in the upper right corner for each Schedule SE.
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Circle the Section B, Line A box if checked.
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During original pipeline processing, multiple Schedules SE for the same taxpayer were combined to one. Transcription will
capture the combined form. No special editing is required. -
Two dummy Schedule SE documents may have been prepared when both spouses used one. Transcription will capture both separately.
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Edit the sequence number in the upper right corner for each Form 1116.
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Circle any of the boxes a through e if the top of the form is checked.
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Edit Lines 1a, 7,8, and 12 if needed.
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Edit the sequence number in the upper right corner for each Form 2106. Note this form is considered a different form type
than Form 2106-EZ. Assign sequence numbers for these two separately. -
This schedule has computational edit instructions depending on taxpayer entries on selected lines.
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If Line 6A is blank, but any of Lines 1A through 4A has an amount, add amounts in these lines and edit the sum in Line 6a.
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If Line 5B is blank, but Line 6B has an amount, edit the Line 6B amount in Line 5B.
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If Line 6B is blank, but Line 5B has an amount, edit the Line 5B amount in Line 6B.
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If Line 9A is blank, but Line 6A has an amount, subtract Line 7A amount from Line 6A amount and edit the difference (only
if positive) in Line 9A. -
If Line 10B is blank, but Line 9A or 9B has an amount, add Line 9A amount to Line 9B amount and edit the sum in Line 10B.
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Do not edit page 2.
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Edit the sequence number in the upper right corner for each Form 2106-EZ. Note this form is considered a different form type
than Form 2106. Assign sequence numbers for these two separately. -
This schedule has a computational edit instruction depending on taxpayer entries on selected lines. If Line 6 is blank, but
any of Lines 1 through 5 has an amount, edit the sum of these lines in Line 6. -
Do not edit Part II.
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Review the Line 2 a through c (qualifying person, SSN and expenses) entries of the Schedule 2. There is room to list two dependents. If the total exceeds
2, the return should have a statement listing the remaining qualifying persons and required information. The taxpayer is required
to write “See attached”
in the space to the left of Line 3. -
Locate the statement, and edit it for transcription (underline First name, Last name, etc.)
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Edit “more”
in the right margin of Line 2.
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Edit the sequence number in the upper right corner for each Form 2555.
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Do not edit any boxes on this form (Pages 1,2 and 3).
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Edit Line 26 and 28 if needed.
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Edit the sequence number in the upper right corner for each Form 2555EZ.
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Do not edit any boxes on this form (Pages 1 and 2).
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Edit Line 17 if needed.
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Do not bracket amounts on Lines 6, 7, 24, or 27 as they are part of the form design.
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Do not edit Page 2
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Do not bracket amounts on Lines 1b, 1c, 2a, 2b, 2c, 3b or 3c as they are part of the form design.
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IRS issued guidance to taxpayers regarding extended deductions and other tax advantages – primarily state and local sales
tax, higher education tuition and fees, and educator expenses. These changes were not in printed versions of tax forms. Those
filing paper returns are required to make special notations on the return if claiming these items. -
Extender Legislation items will not impact code and edit of returns, but are listed for information purposes. No special editing
is required for these items.-
Schedule A, Line 5, state and local taxes, will be marked with ST by taxpayers on the line and the amount will be on Line 5.
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Form 1040, Line 35, Domestic production activities deduction, will be marked with T by taxpayers and the amount placed on Line 35.
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Form 1040, Line 23, Archer MSA deduction, will be marked with B by taxpayers and the amount placed on Line 23.
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This part of the manual provides instructions for using the NRP IMF Transcription Application and entering data from documents.
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The NRP IMF Transcription Application is a web-based program. Inputs are made to “forms”
(screens) that present the computer’s view of the tax returns and schedules. The “white background”
area of the forms represents a field that may require entry of data to it. Forms are designed with the look and feel of
tax returns and schedules. You will be viewing the paper documents and the input forms as similar items. -
All work received for data input will be part of a major case file. The term case refers to a Form 1040 and any schedules,
forms, etc. for a specific taxpayer with a specific Social Security Number (SSN). Each required input document in a case file
should be previously identified and edited. You will be working with original returns and schedules. -
These instructions will not cover all situations you encounter. Refer questionable items or conflicts with instructions to
your manager or work leader. -
Math calculations and verification of taxpayer computations will not be part of the transcription process. For the most part,
you will enter data as the taxpayer submitted it or as edited by Code and Edit during original processing of the return. -
The prevailing rule is Transcription will transcribe information and numbers the taxpayer originally provided on the return
and/or “red pen”
corrections made during the original processing of the return. -
The tax forms and schedules to be transcribed are listed in Section 3.34.3.1 of this document.
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For the most part, you enter what the taxpayer provided on their return. Input forms will be edited to assist in your transcription.
Items such as decision/check boxes, etc will be edited to allow easy and standardized entry of data. Schedules/forms to be
input will be identified in advance for you. A NRP IMF Edit Sheet will be in each case file to assist you in determining which
forms and how many require input. The edit sheet may also contain selected line entries from some forms that do not require
full transcription.
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Code and Edit will edit input documents in Green. Not a lot of editing will occur, nor will all documents be edited. They
will prepare a NRP IMF Edit Sheet that will alert you as to which forms and schedules require input; and how many of each.
In most cases this will be one (1) or zero (0). In some cases more than one form of the same type must be input. This is limited
to Schedules C, C-EZ, E, F, SE; and Form 2106 and 2106-EZ. -
Code and Edit will leave the return assembled as received by them. The NRP IMF Edit Sheet will be stapled to the back of the
return, facing outward. Make sure the edit sheet taxpayer information matches that of the tax return. -
You should always have the NRP IMF Edit Sheet and Form 1040. If not refer the case file to your supervisor for further research.
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Code and Edit will use a minimal number of edit markings. Generally you will use circles, brackets and sometimes vertical
lines and underlines on statements. There may be an occasional “X”
to mark data that is not to be input.
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In rare cases, Code and Edit may prepare a “dummy”
form or schedule in lieu of a statement. A dummy will be prepared in green and contain only information needed for transcription.
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Sequence number will be assigned to documents of the same type (number/title) that appear more than once in a case file. For
example, the case file may have 5 Schedules C. They will be numbered 1 through 5 with a green 1, 2, etc. in the upper right
corner of the document. -
This rule applies to Schedules C, C-EZ, E, F, SE and Forms 2106 and 2106-EZ. It alerts you to the fact that one or more of
the same form or schedule must be input, and lets you know which one you are currently inputting to the application.
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Fields that expected to be dollar amounts will be checked by the application to ensure you enter a valid number. If you enter
a non-numeric value (e.g. seven instead of 7), you will be prompted to enter the correct value. -
Enter money amounts as whole dollars without cents. For example, do not input amounts as 10.00; enter 10 for the amount. Also
don’t use the dollar sign. -
Truncate or cut off the cents amount. You will rarely encounter the use of cents for this type of tax return. Do not enter
the dollar sign, commas or decimals.Enter $10,405.85 as 10405 Enter $2.99 as 2 -
Enter all amounts as positive numbers unless Code and Edit brackets a line with green brackets <>. A limited number of lines
have brackets built into the form design itself. Code and Edit will not edit these brackets in green. Enter them as positive
numbers. -
If an amount on a line has a negative sign in front of it, and Code and Edit did not edit it with brackets, enter it as a
positive number.
