IRM 3.0.101 — Schedule K-1 Processing

# Part 3. Submission Processing

Chapter 0. General Section 101. Schedule K-1 Processing 3.0.101 Schedule K-1 Processing Manual Transmittal September 12, 2025 Purpose (1) This transmits revised IRM 3.0.101, General, Schedule K-1 Processing. Material Changes (1) IRM 3.0.101.5 Updated editing instructions for (7) a. (2) IRM editorial changes, spelling, grammar, plain language and tax years. Effect on Other Documents IRM 3.0.101 dated November 25, 2024 (effective January 01, 2025) is superseded. Audience The primary users of this IRM are Submission Processing Data Conversion Operation, Receipt and Control Operation, Input Correction Operation (Error Resolution) and their support staff which includes peripheral scanner operators, clerks, tax examiners, leads, technical advisors, and supervisors. Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Taxpayer Services

# Program Scope and Objectives

3.0.101.1 (01-26-2024) Program Scope and Objectives Purpose: IRM 3.0.101 provides written instructions about the processing of Schedules K-1 through the Service Center Recognition/Image Processing System (SCRIPS). Audience: The users of this IRM are Submission Processing Data Conversion Operation, Receipt and Control Operation, Code and Edit, Input Correction Operation (Error Resolution) and their support staff which includes but isn't limited to the following: extracting and sorting employees, peripheral scanner operators, clerks, tax examiners, leads, and supervisors. These instructions apply to all campuses. Policy Owner: The Director of Submission Processing. Program Owner: Return Processing Branch, Mail Management/Data Conversion (an Organization within Submission Processing). Primary Stakeholders: Primary stakeholders for this IRM include: Service and Enforcement, ACA Implementation, Compliance Strategy and Policy, Large Business and International (LB&I), Operations Business Support, Office of Servicewide Penalties and Statistics of Income (SOI). Program Goals: The goal of this program is to convert processable Schedules K-1 filed on paper media to electronic data records.

# Background

3.0.101.1.1 (01-01-2018) Background Paper returns and schedules are sent to the IRS by filers to fulfill their requirement to file a paper return and provide their taxpayer identification number (TIN). IRS must convert these returns to an electronic data record for use. Validation of the paper return information and conversion to electronic data is required.

# Authority

3.0.101.1.2 (01-01-2018) Authority The following provides authority for the procedures in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). All policy statements for Submission Processing are in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities: Code sections which provide the IRS with the authority to issue levies. Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986. Policy statements that provide authority for the work being done. Note: The above list may not be all inclusive of the various updates to the IRC.

# Roles and Responsibilities

3.0.101.1.3 (01-01-2021) Roles and Responsibilities The Operation manager secures, assigns, and provides training for the staff needed to perform the duties presented in this IRM. The Planning and Analysis staff provides feedback and support to local management to monitor and achieve scheduled goals. The team manager assigns, monitors, and controls the workflow to accomplish timely completion of the duties presented in this IRM. The employee applies the instruction for the duties presented in this IRM on the SCRIPS system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.

# Program Management and Review

3.0.101.1.4 (01-01-2022) Program Management and Review Program Reports: The reports listed below show receipts, production, and inventory for conversion of paper returns to electronic data. Management uses these reports to monitor the daily and weekly status of the program through completion. IPS0083, Workstation Operator Statistics Program and Function Summary Report IPS10610, Run Balancing Report IPS06440, Throughput Statistics Report PCC 2240, Daily Production Report - Program Sequence PCC 6040, SC WP&C Performance and Cost Report PCC 6240, SC WP&C Program Analysis Report PCB 0440, Daily Workload and Staff Hours Schedule PCB 0540, Weekly Workload and Staffing Schedule Program Effectiveness: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function is expected to complete the inventory on or before the program completion date, and to meet or exceed schedule prior to the program completion date as stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.

# Program Controls

3.0.101.1.5 (01-01-2018) Program Controls Local reports may be used to establish more information for keeping daily program control. Local reports do not replace the established official reports and required production reporting.

# Acronyms/Terms/Definitions

3.0.101.1.6 (01-01-2024) Acronyms/Terms/Definitions The following list of acronyms are used in this IRM. Definition of data entry prompts are in the charts. Acronyms Definition ABC Alphanumeric Block Control BMF Business Master File CC Command Code DLN Document Locator Number DV Data Validation EIN Employer Identification Number ERS Error Resolution System FLC File Location Code IMF Individual Master File IRM Internal Revenue Manual MCC Major City Code OE Original Entry PCD Program Completion Date SSN Social Security Number T Lines Transcription Lines TIN Taxpayer Identification Number Listed below are terms and their definitions related to SCRIPS processing. Term Definition Alpha Character A character (letter) of the alphabet. Alphanumeric Field A field that accepts both alpha and numeric characters. Application Refers to the form type being processed (e.g., Schedule K-1 or IRP). Block A group of Schedule K-1 documents identified with consecutive DLNs. The output program creates a block by combining documents from various units-of-work that share a block DLN. Block DLN An 11-digit DLN that consists of a two-digit File Location Code, tax class (always 5 for Schedules K-1), a two-digit document type, a three-digit Julian date and a three-digit block number. Block Number Also called "blocking series." The 9th, 10th, and 11th digits in a DLN. Up to 100 sequence numbers may be associated with one block number 00 through 99. Capture The process of obtaining images of a document for character recognition and operator use. Character Any symbol or alpha (special or numeric), that represents information. Character Recognition The process of converting information from paper to digital form. Cursor A vertical line showing the position where the next entry is keyed. Data Fields Those fields that do not include entity fields (e.g., money amounts, dates, etc.). DLN A 14-digit Document Locator Number that consists of a two-digit File Location Code, tax class a two-digit document type, a three-digit Julian date and a three-digit block number, two-digit sequence number and a year digit. EIN An Employer Identification Number (a nine-digit number) typically identifies an entity such as a corporation, or trust. Usually in nn-nnnnnnn format. Entity/Entity Fields The portion of the document that deals with TIN, name, and address information. Field Specific area provided for data entry. Flag A question mark used to "mark" an unrecognizable character, or an error within a field. Function Keys The upper row of keys on the keyboard. The function keys are <F1> through <F12>. Highlighting A three-dimensional shadowing of a template field used to direct attention to the field. Used in OE to show the current cursor position. Used in DV to show the current field containing an error. Image Strip A section of the true and complete image. Each strip corresponds to a particular field. Key Combination Keystroke commands that require two or more simultaneous keystrokes. For example, press <Ctrl>-<P> for (post-to-close) means to press and hold the <Ctrl> key and then press the <P> key before releasing the <Ctrl> key. Menu A list of operations/options from which the workstation operator selects. Message Window A window that appears within the main window. It usually appears in the center of the screen. The system uses these windows to relay messages to the operator. NABR Name and Address Block Reader. NABR compares the address captured from the scanner and the United States Postal Service database of addresses. Non-Conforming Form A form the scanner cannot recognize. Numeric Character A number ranging from 0 to 9. Payee A recipient of money amounts issued by the payer. A filer may identify a payee on the form as one of the following: Beneficiary, Partner, or Shareholder. Payer An issuer of money amounts to a payee. A form may identify the payer as one of the following: Parent, Fiduciary, Estate, Partnership, or Corporation. Prompt A message or statement displayed that requires an operator response. Reverse Video A reversed display of the black and white on an image (i.e., black becomes white and white becomes black). Sequence Number/Serial Number A two-digit number within the DLN that uniquely identifies the document. Sight-Verify Examine a highlighted field in DV. If correct, release the field. If incorrect, correct the field. Also called "verify." Special Characters (symbols) *, &, /, %, #, ?, etc. SSN Social Security Number, a nine-digit number issued to an individual by the Social Security Administration. Usually in nnn-nn-nnnn format. Status Line A strip of information found along the bottom right side of the main working window below the prompt area. Template A window that has fields for data entry. The template mirrors the actual form layout, to the extent possible. The system always displays it in the right side of the monitor screen. TIN Taxpayer Identification Number. Either an EIN or an SSN. Transmittal A Form 1332-SC Block and Selection Record/Breaker Sheet. True and Complete Image The black and white image that the system displays for data entry or validation purposes. If available, the system always displays it on the left half of the monitor screen. It is like a photocopy. Unit-of-Work (UW) A group of Schedule K-1 documents containing one transmittal and Schedules K-1.

# Related Resources

3.0.101.1.7 (01-01-2021) Related Resources The following table lists the IRM primary sources of guidance for processing paper filed Schedules K-1. IRM Title Guidance on IRM 3.10.5 Campus Mail and Work Control - Batch/Block Tracking System (BBTS) utilizing BBTS to drop unit production cards for daily incoming receipts and production IRM 3.10.72 Campus Mail and Work Control - Receiving, Extracting, and Sorting receiving, extracting, sorting, and routing mail within the Submission Processing campuses IRM 3.10.73 Campus Mail and Work Control - Batching and Numbering batching and numbering with a Document Locator Number (DLN) of documents IRM 3.11.14 Returns and Documents Analysis, Income Tax Returns for Estates and Trusts, (Forms 1041, 1041-QFT, and 1041-N) document perfection to code and edit (perfect) returns and other documents for input to the Master File (MF) through the Service Center Recognition/Image Processing System (SCRIPS) IRM 3.11.15 Returns and Documents Analysis - Return of Partnership Income document perfection to code and edit (perfect) returns and other documents for input to the MF through SCRIPS IRM 3.11.217 Returns and Documents Analysis, Form 1120-S Corporation Income Tax Returns document perfection to code and edit (perfect) returns and other documents for input to the MF through SCRIPS IRM 3.41.274 Optical Character Recognition Scanning Operations, General Instructions for Processing via Service Center Recognition/Image Processing System workstation functions, workstation keyboard, windows environment, and general instruction for entering data for tax returns and related data through SCRIPS IRM 3.41.275 Optical Character Recognition Scanning Operations, Scanner Operations on Service Center Recognition/Image Processing System scanning returns on SCRIPS The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights.

# IRM Deviations

3.0.101.2 (01-01-2022) IRM Deviations These instructions supersede all instructions in other IRMs regarding the processing of Schedule K-1 documents. IRM Deviations - Must be submitted in writing following the instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM and elevated through proper channels for executive approval.

# Program Codes

3.0.101.3 (06-09-2022) Program Codes Use the program codes listed below when processing Schedules K-1 through SCRIPS, unless otherwise instructed: Return Type Program Code Tax Class/Doc Code Parent Tax Class/Doc Code 1041 Schedule K-1 44386 566 244 1065 Schedule K-1 44387 565 265 1120-S Schedule K-1 44388 567 316 Use the program codes listed below when processing Schedules K-1 through E-File, unless otherwise instructed: Return Type Program Code Tax Class/Doc Code Parent Tax Class/Doc Code 1041 Schedule K-1 44390 566 236 1065 Schedule K-1 44360 565 265 1120-S Schedule K-1 44370 567 316 Code and Edit: should use the parent return program codes for coding both the parent returns and the Schedules K-1. Don't use a 4438X - program code when coding the Schedules K-1. Batching/Numbering: should use the Schedule K-1 program codes for time spent batching and numbering Schedules K-1. Data Conversion: should use the parent return program code when transcribing the parent returns and the Schedule K-1 program code when transcribing Schedules K-1. (Use the program codes listed above.) Bob Register Transcription: should use program code 44930. Error Resolution (ERS): should use function/program code 340–44380. BOB Register: should use function/program code 620–44380.

# Extracting and Sorting

3.0.101.4 (01-01-2025) Extracting and Sorting Schedules K-1 attached to the parent returns are not sorted during the sorting function. However, because of Schedules K-1 processing, parent returns do require more sorts. Sort the parent returns into the following categories: Remittance versus Non-remittance Refund versus Non-refund Tax period Current timely filed calendar year (current processing year minus one) One-Year Prior (current processing year minus two) Two-Years Prior (current processing year minus three) Prior Year (current processing year minus four or more) Current fiscal and delinquent current year (current processing year minus one) Future Years (current processing year) Current forms and future Form 1041 with Schedules K-1 attached versus without Schedules K-1 attached. Code and Edit detaches current year, one-year prior to current year and two-years prior to current year Schedules K-1. Always detach future year Schedules K-1. DO NOT detach Schedules K-1 that are three or more years prior to current year. Note: When a future return with an attached Schedule K-1 is found in a current year batch, pull the return and re-batch. If during the sorting process a discovered remittance is found refer to IRM 3.8.46, Deposit Activity - Discovered Remittance for further instructions.

# Batching for Original Entry (OE) Paper

3.0.101.4.1 (01-01-2024) Batching for Original Entry (OE) Paper When documents are severely torn, cut, or separated, the ink is to light, or for any other reason can't pass through the scanner they will need to be processed as OE Paper. Instructions for batching "OE Paper" returns: Place approximately 25-80 returns into a gusset folder. Place gusset folders containing returns on a batch cart. Establish batches on BBTS using the Document Locator Number (DLN) Reference Number specifically set up for SCRIPS OE Paper. Clearly mark the Batch Transmittal "OE Paper." Line through the SCRIPS DLN on the Batch Transmittal. Manually generate DLNs in BBTS using the Off-Line DLN Generation Screen and stamp the DLN on the returns.

# Code and Edit

3.0.101.5 (01-01-2026) Code and Edit This section has instructions for processing parent returns with Schedules K-1 through Code and Edit. Schedule K-1 parent returns are processed in Kansas City Submission Processing Center (KCSPC) and Ogden Submission Processing Center (OSPC). Edit Schedules K-1 in red ink. If the return is for three or more years prior to current year, don't research or correspond for missing or incomplete Schedules K-1. Verify that the pre-printed year on the Schedules K-1 matches the beginning tax year on the parent return. If not, edit the YY digits on all Schedule K-1 forms to the beginning tax period of the parent return. The beginning and ending tax periods must be in the same year, if not the Schedules K-1 fallout to ERS if not edited correctly. Note: If the Schedules K-1 are blank and: • Calendar year - no action needed. • Fiscal year - edit the tax period (beginning and ending) to list the same tax year. Example: If 2023 is the pre-printed year on the Schedules K-1 and the beginning tax period on the parent return is 2024, then line through the 23(YY) and edit 24(YY) on all Schedules K-1. Also, if the pre-printed year on the Schedules K-1 is 2023 and the beginning tax period on the parent return is 2022, then line through the 23(YY) and edit 2022 (YY) on all Schedules K-1. If the ending tax period isn't in the same year as the beginning tax period, edit the ending tax period on the Schedules K-1 using the final quarter of the tax year, to ensure the beginning and ending tax periods are in the same year. Example: Beginning tax period is February 2024 and the ending tax period is January 2025 the ending tax period is 122024. Note: Watch that batches of work do not contain mixed tax periods since SCRIPS systemically deletes any batches with mixed tax periods causing rework and reprocessing. When making this correction be sure to edit directly under the printed tax year. When finding future returns with attached Schedules K-1 in a current year batch, pull the return(s) and re-batch. Ensure that each tax year is in separate gussets. Different years cannot be in the same gusset/box. If an exact duplicate of a Schedule K-1 has been filed with the parent return, process one Schedule K-1 and cross out the duplicate Schedule K-1 with an "X" and leave the duplicate attached to the parent return. Don't bracket negative amounts. (See IRM 3.0.101.7 for Money Amount Fields instructions). If two-dollar amounts are listed on the same line, manually add together and enter total amount on the first line only. If the Individual Master File (IMF) payee social security number (SSN) or Business Master File (BMF) payee employer identification number (EIN) isn't found in the correct box but is in the name and address box, re-write the SSN/EIN in the SSN/EIN box. A payer TIN must be present on at least the first Schedule K-1. If not present, enter the TIN from the parent return in the SSN/EIN box. If the TIN on the parent return has changed, enter the new parent TIN on the payer TIN line. Edit a check mark or "X" in the amended box of the Schedule K-1 if the parent return of the Schedules K-1 is an amended or corrected return and the amended box is not checked. Detach from parent and continue processing. When Schedules K-1 are received in continuous formats (e.g., computer listings and typed listings) correspond requesting separate Schedules K-1. Don't dispose of the listing as it is an attachment to a tax return. When correspondence is required for the paragraph above, one of the following letters should be used: Letter 177-C for Form 1041 Schedule K-1 Letter 1355-C for Form 1065 Schedule K-1 Letter 118-C for Form 1120-S Schedule K-1 Note: If correspondence is necessary reattach all Schedules K-1 to the parent return. Don't correspond for the missing, incomplete, or incorrect Schedules K-1 for Form 1065 on the following types of returns: Sec. 6020(b) returns Sec. 501(d) returns, Religious and Apostolic Organizations Returns filed under a Common Trust Sec. 761(a) returns Nominee returns Inactive returns 26 CFR 1.736-1 (Payments to a retiring partner) Final returns If foreign box is checked, then it is accepted as a foreign return Amended ("G" coded) returns Payee is a foreign entity Return is being reprocessed as an original return and has a Form 13596 attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Returns filed for three or more years prior to current year Note: Correspond for missing, incomplete, incorrect Schedules K-1 or number of partners (Line I) on current year, one-year prior to current year and two-years prior to current year returns. When reviewing Form 1065 Schedule K-1 and the partnership has indicated the number of Schedules K-1 is "1" and/or the Schedules K-1 attached to the return has 100% interest in the partnership then follow the instructions in IRM 3.11.15.16(6), Line I - Number of Schedules K-1 (or Number of Partners). When the Form 1065 Schedule K-1 shows two names listed in the partner's name and address section: Correspond to request separate Schedules K-1 using Letter 1355-C or approved local correspondence procedures. Notate the letter sent in the lower left margin of Form 1065. Continue editing the return. Don't correspond for missing, incomplete, or incorrect Schedules K-1 for Form 1120-S on the following types of returns: Sec. 6020(b) returns Examination Secured Substitute for Return (SFR) returns Re-entry returns Amended ("G" coded) returns Payee is a foreign entity Return is being reprocessed as an original return and has a Form 13596 attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Returns filed for three or more years prior to current year Note: Correspond for missing, incomplete, or incorrect Schedules K-1 on current year, one-year prior to current year and two-years prior to current year returns. Don't correspond for missing Schedules K-1 for Form 1041 on the following types of returns: Sec. 6020(b) returns Examination Secured Substitute for Return (SFR) returns Re-entry returns Amended ("G" coded) returns Electing Small Business Trust (ESBT), Grantor Type Trust, or Bankruptcy Estate Payee is a foreign entity Return is being reprocessed as an original return and has a Form 13596 attached Section 642(i) Trust (Maintenance of Cemetery Property or Number of Gravesites) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Returns filed for three or more years prior to current year Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 1041, non-taxable grantor trust filers aren't required to file Schedules K-1. Do not process or detach any Schedules K-1 attached to a Non-taxable Grantor Trust. These trusts are edited with a Fiduciary Code of 4 and a Trust Code of 3. See IRM 3.11.14.13.4.1, Grantor Trusts, for updated instructions concerning Grantor Trust returns.

# Unprocessable Schedules K-1

3.0.101.5.1 (01-01-2024) Unprocessable Schedules K-1 The criteria for unprocessable Schedules K-1 are as follows: The tax period is more than two-years prior to current year. The payer information shows a different entity than the parent entity. The form is a 1065-B Schedule K-1 or Schedule K-1 is attached to a Form 1065-B. Schedule K-1 attached to Form 1041 for Non-Taxable Grantor Trust. The form is blank (no entity information and no line entries). Note: When the form is completely blank (no entity information and no line entries) the form can be put in classified waste. Discontinue processing any Schedules K-1 if income reported is for a different tax year than the form. When processing is discontinued attach the unprocessable form(s) to the parent return. Exception: When the form is completely blank (no entity information and no line entries) the form can be put in classified waste.

# Standard Schedules K-1

3.0.101.5.2 (01-11-2023) Standard Schedules K-1 To be processable, the Schedules K-1 must meet all the following requirements: Must be for the parent return it is attached to, e.g., if attached to Form 1065 the Schedule K-1 must be a Form 1065 Schedule K-1. Schedules K-1 must contain the payer and payee's name, address, and SSN/EIN. Each taxpayer's information must be on a separate Schedule K-1 form. Exception: Don't correspond if a married couple (same last name) are filing a Schedule K-1 as one Beneficiary, Partner or Shareholder in a "Trust, Partnership or Corporation." The amount of each partner, shareholder or beneficiary share cannot be combined as one total. If the Schedules K-1 don't meet the requirements listed above, research the return and attachments, if information isn't found, research Integrated Data Retrieval System (IDRS). If unable to find the missing information, and the payee is not a foreign entity correspond to request a valid Schedule K-1 using: Letter 177-C for Form 1041 Schedule K-1 Letter 1355-C for Form 1065 Schedule K-1 Letter 118-C for Form 1120-S Schedule K-1 As of October 29, 2008, returns are no longer sent back to the taxpayer for missing information/signature per Chief Counsel opinion issued in September 2008. Exception: There must be an SSN/EIN in the payee entity area to research IDRS. If the SSN/EIN isn't present, and only a name OR only an address is present, DO NOT research IDRS. There isn't enough information to find the correct payee. Either process the Schedules K-1 as is or correspond for the missing information if the K-1s are required. Note: If correspondence is necessary reattach all Schedules K-1 to the parent return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See Exhibit 3.0.101-1, Form 1041 Schedule K-1, Exhibit 3.0.101-2, Form 1065 Schedule K-1, and/or Exhibit 3.0.101-3, Form 1120-S Schedule K-1, for examples of standard Schedules K-1.

# Substitute Schedules K-1

3.0.101.5.3 (01-11-2023) Substitute Schedules K-1 Schedules K-1 can be submitted in substitute format (e.g., 2D Bar Code). Edit Section 16 to tell clerks where to put payer information. To be processable, substitute Schedules K-1 must meet all the following requirements: Schedules K-1 must contain the payer and payee's name, address, and SSN/EIN. Each taxpayer's information must be on a separate Schedule K-1 form. Exception: Don't correspond if a married couple (same last name) are filing a Schedule K-1 as one Beneficiary, Partner or Shareholder in a "Trust, Partnership or Corporation." The amount of each partner, shareholder or beneficiary share cannot be combined as one total. If the substitute Schedules K-1 don't meet the requirements listed above, research the return and attachments, if information isn't found research IDRS. If unable to find the missing information, and the payee is not a foreign entity correspond to request a valid Schedule K-1 using: Letter 177-C for Form 1041 Schedule K-1 Letter 1355-C for Form 1065 Schedule K-1 Letter 118-C for Form 1120-S Schedule K-1 As of October 29, 2008, returns are no longer sent back to the taxpayer for missing information/signature per Chief Counsel opinion issued in September 2008. Exception: Don't correspond if a Schedule K-1 is not required per IRM 3.0.101.5, Code and Edit. Note: If correspondence is necessary reattach all Schedules K-1 to the parent return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Non-Standard Schedules K-1

3.0.101.5.4 (01-11-2023) Non-Standard Schedules K-1 Schedules K-1 can be submitted in non-standard format. A non-standard Schedule K-1 has missing lines. Edit Section 16 to tell clerks where to put payer information. For all processable non-standard Schedules K-1, DO NOT black out the Forms Identification Number found in the upper right corner of the Schedule K-1. To be processable, non-standard Schedules K-1 must meet all the following requirements: Schedules K-1 must contain the payer and payee's name, address, and SSN/EIN. Line items may be missing, however, line items that are present must be in the same order as those on the official form. Each taxpayer's information must be on a separate Schedule K-1 form. Exception: Don't correspond if a married couple (same last name) are filing a Schedule K-1 as one Beneficiary, Partner or Shareholder in a "Trust, Partnership or Corporation." The amount of each partner, shareholders or beneficiary share cannot be combined as one total. If the non-standard Schedules K-1 don't meet the requirements listed above, research the return and attachments, if information isn't found research IDRS. If unable to find the missing information, and the payee is not a foreign entity, correspond to request a valid Schedule K-1 using: Letter 177-C for Form 1041 Schedule K-1 Letter 1355-C for Form 1065 Schedule K-1 Letter 118-C for Form 1120-S Schedule K-1 As of October 29, 2008, returns are no longer sent back to the taxpayer for missing information/signature per Chief Counsel opinion issued in September 2008. Exception: Don't correspond if a Schedule K-1 isn't required per IRM 3.0.101.5, Code and Edit. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Loose Schedules K-1

3.0.101.6 (01-01-2018) Loose Schedules K-1 If loose Schedules K-1 are received in Code and Edit, research for the parent return DLN and proceed as follows: If parent return DLN and Schedule K-1 Then Is found and is for either current year, one-year prior to current year, two-years prior to current year or future year Write the parent DLN in the upper left of the Schedule K-1. If the DLN is for an electronic filed return File Location Code (FLC) of DLN (first two-digits) are 14, 16, 22, 35, 38, 41, 43, 52, 64, 65, 72, 75, 76, 92, 93, or 95, consider the Schedules K-1 as classified waste using Service Center Procedures. Place the Schedules K-1 in a gusset folder and label the folder "Loose Schedules K-1." Forward the folder, with the Schedules K-1 to Batching/Numbering to continue processing. Is found and is for three or more years prior to current year Prepare an "attachment slip" requesting the Schedules K-1 be attached to the parent return if the parent return is not an electronic filed DLN. If parent return is an electronic filed DLN, consider the Schedules K-1 as classified waste using Service Center Procedures. Isn't found and is for either current, one-year prior to current year, two-years prior to current year or future year Hold in suspense and monitor weekly for parent return DLN. Current Year: Hold until six weeks after parent return Processing Completion Date (PCD). One-Year Prior to Current Year: Hold until six weeks after parent return PCD. Two-Years Prior to Current Year: Hold until six weeks after parent return PCD. Future Year: Hold for six weeks (research ERS suspense and Master File, weekly, for parent DLN). If parent DLN is found, follow procedures above. If parent DLN is not found, route to Accounts Management as a loose schedule. Note: All Schedules K-1 need to be suspended for research of parent DLN for a minimum of six weeks. Isn't found and is for three or more years prior to current year. Consider the Schedules K-1 as classified waste using Service Center Procedures.

# Loose Schedules K-1 for Electronic File Returns

3.0.101.6.1 (01-01-2021) Loose Schedules K-1 for Electronic File Returns When a loose Schedule K-1 is received from Code and Edit, research to determine if the Schedule K-1 is filed electronically with the parent return. IF AND THEN All Schedules K-1 are filed with the parent return. Schedules K-1 are for current, one-year prior to current year, two-years prior to current year future or prior year. Consider the Schedules K-1 as classified waste using Service Center Procedures. Consider any Schedules K-1, as classified waste, if it is a duplicate of an electronic filed Schedule K-1. Place all other Schedules K-1 in a gusset folder and label the folder Loose Schedule K-1. Make sure the parent DLN is clearly written/stamped in the upper left margin of the first Schedule K-1 for that parent DLN. Forward the gusset folder, with the Schedules K-1 to Batching/Numbering to continue processing. Schedules K-1 are for three or more years prior to current year. Consider Schedules K-1 as classified waste using Service Center Procedures.

# Schedules K-1 Received in Suspense/Rejects

3.0.101.6.2 (01-01-2021) Schedules K-1 Received in Suspense/Rejects Schedules K-1 are form specific and should not be converted to match the parent return (i.e., Form 1065 must have a Form 1065 Schedule K-1, Form 1041 must have a Form 1041 Schedule K-1, or Form 1120-S must have a Form 1120-S Schedule K-1). If the Schedule does not match the parent form, don't send the Schedules K-1 for processing. Take the necessary steps to have them attached to the parent return. For all others do the following when correspondence is received in Error Resolution. Separate the Schedules K-1 from the rest of the correspondence. Write or verify the parent return DLN is stamped in the upper left corner of the first Schedule K-1. Place the Schedules K-1 in a gusset folder and label the folder "Loose Schedule K-1." Forward the folder, with the Schedules K-1, to Numbering/Batching to continue processing. If there are attachments (other than the actual Schedules K-1), attach them to the parent return. If there are attachments (other than the actual Schedules K-1) and you don't have the parent return, prepare an "attachment slip" requesting the documents be stapled to the parent return. If the Schedules are for other than the above returns (i.e., Form 1065-B, Form 8865), leave attached to the parent return. If the Schedules are for other than the above returns (i.e., Form 1065-B, Form 8865) and you don't have the parent return, prepare an "attachment slip" requesting the document be attached to the parent return.

# Money Amounts Fields

3.0.101.7 (01-01-2025) Money Amounts Fields Do not bracket negative amounts. If taxpayer enters a negative amount in a positive only field, "X" the negative amount. See table below for positive only fields for each Schedule K-1. Note: Lines with multiple entries, edit the first line only . Form 1065 Line Number and Title Line K1 - Nonrecourse Ending Line K1 - Qualified Nonrecourse Ending Line K1 - Recourse Ending Line 4a - Guaranteed Payments for Services Line 4b - Guaranteed Payments for Capital Line 5 - Interest Income Line 6a - Ordinary Dividends Line 6c - Dividends Equivalents Amount Line 7 Royalties Line 12 - Section 179 deduction Line 15 - Credits Form 1120-S Line Number and Title Line G - Current Year Allocation Percentage Line 4 - Interest Income Line 5a - Ordinary Dividends Line 6 Royalties Line 11 - Section 179 deduction Line 13 - Credits Line 17 - Other Information Form 1041 Line Number and Title Line 1 - Interest Income Line 2a - Ordinary Dividends Line 3 - Net Short-Term Capital Gain Line 4a - Net Long-Term Capital Gain Line 8 - Other Rental Income Line 13 - Credits and Credit Recapture Amounts are transcribed in dollars only. If taxpayer enters a positive or negative $.49 or less, "X" the amount. If taxpayer enters a positive or negative $.50 to $.99, edit a $1 or -$1, respectively. Schedules K-1 with zeros, blanks or dashes in the entire money amount T-Lines are considered a "Zero Balance Schedule K-1" and are valid, continue processing. Ogden Campus Only Foreign documents – if a circled "U" is edited to the right of the name, on name line 1, enter "U" in the 2nd TIN Notification field in Section 02. The "U" code is valid with File Location Code 60 (Ogden) only. When transcribing money amounts, the equivalent U.S. cents amount should not be transcribed. Many European currencies use commas for decimals and decimals for commas. Do not transcribe punctuation. Don't transcribe the last two numeric digits of a foreign money amount if the amount is preceded by either a decimal or a comma (e.g., Deutsche Marks may be written as "DM 2.941,18" only 2941 should be transcribed).

# Converting Schedule K-1 Forms

3.0.101.8 (01-01-2018) Converting Schedule K-1 Forms Schedules K-1 are form specific and should not be converted to match the parent return, (i.e., Form 1065 must have a Form 1065 Schedule K-1, Form 1041 must have a Form 1041 Schedule K-1, and Form 1120-S must have a Form 1120-S Schedule K-1).

# Prior Year Format for Schedules K-1

3.0.101.8.1 (01-01-2018) Prior Year Format for Schedules K-1 All current year, one-year prior to current year and two-years prior to current year Schedules K-1 on a prior year form must be reformatted to current year format. See Exhibit 3.0.101-8, Conversion Chart. If there is a bar code present on the prior year revision (2012 and prior for Form 1120-S Schedule K-1, Form 1065 Schedule K-1 and Form 1041 Schedule K-1), using a marker, black out the straight lines on both sides of the bar code. See Figure 3.0.101-1, Black Out Bar Code on Prior Year Documents. Figure 3.0.101-1 Black Out Bar Code on Prior Year Documents Please click here for the text description of the image.

# Moving Processable Schedules K-1

3.0.101.9 (01-01-2018) Moving Processable Schedules K-1 Separate processable Schedules K-1 from the parent return. Staple the parent return, attachments, unprocessable Schedules K-1, and envelope together. Move the processable Schedules K-1, un-stapled, to the back of the parent return.

# Numbering Parent Returns

3.0.101.10 (03-08-2024) Numbering Parent Returns When numbering the parent return, the Numbering function: Separates Schedules K-1 from the parent return and ensures all Schedules K-1 beginning tax year match the calendar/tax year of the parent return if other than calendar year. Assigns and stamps a DLN on the parent return on the upper right side of document. Stamp this same DLN in the upper left corner (at least 2 inches from the edge) on all Schedules K-1 for that parent. If there is no room in the upper margin, stamp DLN in the right-side margin. Do Not use the Entity area. See Figure 3.0.101-2, DLN Stamp Location. Note: It is very important that the parent DLN is clearly stamped on all Schedules K-1 as it is used during SCRIPS processing of the forms. Stamps or writes the parent block DLN on the gusset folder, places the parent returns in the folders and puts the folders on the batch cart, in DLN order and forwards to Data Conversion. Note: Ensure that each DLN has its own gusset folder. For example, 29244, 60244, 85244. These can all be put in the same box as the 29244, but they need to have their own folder and placed in the box in DLN order. Places the Schedules K-1 into a box in parent DLN numbered order. Places parent transmittal in the same slot holding folder 1 and transfers the numbered parent documents and numbered Schedules K-1 to the final tech's work area. Note: Although the parent documents are in folders and Schedules K-1 are in a box, they both need to remain with the transmittal. Note: When your work is left in the final tech area, it is picked up by Quality Review (QR). After they complete their review, they transfer it to the final tech area. Then the work is checked, recorded, and moved to Data Conversion. Figure 3.0.101-2 Figure shows the parent DLN stamped in the upper left corner of the return. Please click here for the text description of the image.

# Batching

3.0.101.11 (01-01-2024) Batching Line up Schedules K-1 boxes according to program (Form 1041 Schedules K-1 with Form 1041 Schedules K-1 etc.) making sure to keep multiple boxes (1 of 2 and 2 of 2) together. It is very important to keep current and future year Schedules K-1 in different batches. The year is input once for each batch and it is repeated for each return in the batch. Current = Current processing year minus one One-Year Prior = Current processing year minus two Two-Years Prior = Current processing year minus three Future = Current processing year (fiscal years) Check that each box only contains one tax year. Different years cannot be in the same gusset/box. If different years are mixed in the same box, pull the different tax year(s) and put in a separate gusset/box. Input information in Batch Block Tracking System (BBTS) to create the new batch, and then record new batch number "1." On the Schedules K-1 box line through the old parent program and batch and write the new Schedules K-1 program and batch as well as the cycle number of boxes (i.e., 1 of 1, 1 of 2, and 2 of 2). Document count are 80 documents for each block. You can allow BBTS to default to the number of blocks or change the count to "1." Box is ready for Pre-Doc Prep Unit.

# Loose Schedules K-1

3.0.101.11.1 (01-01-2018) Loose Schedules K-1 Batching keeps loose Schedules K-1 in a colored folder, and notates "Re-file" on the outside, routes to the Pre-Doc Prep Unit.

# Preparing Schedules K-1 for Processing

3.0.101.12 (01-01-2022) Preparing Schedules K-1 for Processing Prepare the Schedule K-1 folders or SCRIPS breaker sheets the same time the parent returns are numbered. Assign and stamp a DLN on the parent return. Stamp this same DLN in the upper left corner of all Schedules K-1 from that parent return as a cross-reference. Stamp the parent return gusset folder and the Schedules K-1 gusset/blue folder or SCRIPS breaker sheet with the (FLC), tax class and document code then write the block number on both folders. Note: If Service Center is not using gusset/blue folders for the Schedules K-1, place a SCRIPS breaker sheet after every 80 documents in the "stat" box. Place Schedules K-1 (in folders or with SCRIPS breaker sheet after every 80 documents) on batch cart or in stat boxes.

# Schedules K-1 Pre-Document Preparation (Pre-Doc Prep)

3.0.101.13 (01-01-2024) Schedules K-1 Pre-Document Preparation (Pre-Doc Prep) When preparing Schedules K-1 for the scanner, the most critical area for repair is the right side of the form. The Pre-Doc Prep function is responsible for the following: Do not mix tax years. All tax years must be sorted and boxed separately. If mixed, pull out the tax year(s) with the least amount of returns in the box. For example: If the majority in the box is 2024, pull any Schedules K-1 that are not 2024. Locate the parent DLN and write or verify the DLN is stamped on the Schedules K-1 that are pulled out of batches/boxes due to mixed tax years. Remove staples from the Schedules K-1, if present. Ensure all pages are oriented in the correct direction to be scanned. Remove all Schedules K-1, with tax periods 2022 or prior, write the parent DLN on the upper left corner (if not already present), and return to the Code and Edit function. Remove all attachments, write the parent DLN on the upper left corner (if not already present), and give to lead or manager. ALL damage on the right side of the form must be repaired prior to sending to the scanner function. Repair any rips, tears or holes prior to sending to the scanner function and make sure document is laid out flat for scanning. If Code and Edit has put a slash (/) or "X" through the entire form, pull the form, write the parent DLN on the upper left corner (if not already present), and return to the Code and Edit function.

# Loose Schedules K-1

3.0.101.13.1 (01-01-2018) Loose Schedules K-1 Loose Schedules K-1 are received from Batching in a colored folder. Sort by document type, then sort each document type by future year, current year, one-year prior to current year and two-years prior to current year. Batch Follow all Pre-Doc Prep Procedures in IRM 3.0.101.13 Place in blue gusset folder and label the box as "RE-FILE" After preparing Schedules K-1, route to SCRIPS.

# Duplex Schedules K-1

3.0.101.13.2 (01-01-2018) Duplex Schedules K-1 Duplex (Carbon Copy) Schedules K-1, cannot be processed through SCRIPS. When you receive a duplex take the following actions: Photocopy the duplex Schedules K-1. Staple the duplex forms together by parent EIN. Place stapled duplex forms in a folder and place in front of the block. Place photocopied forms in the block to be processed through SCRIPS.

# Two-Sided Schedules K-1

3.0.101.13.3 (01-01-2024) Two-Sided Schedules K-1 Two-sided Schedules K-1 (two different Schedules K-1 on the front and back of a page) cannot be processed through SCRIPS. When you receive a two-sided Schedule K-1, take the following actions: Copy the back side of the Schedule K-1. Slash or put an "X" on the side that was copied. Put the copied Schedule K-1 behind the original Schedule K-1.

# Schedules K-1 Processing Through SCRIPS

3.0.101.14 (01-01-2018) Schedules K-1 Processing Through SCRIPS This section provides instructions for entering data using the SCRIPS System.

# Forms/Program Numbers/Tax Classes/Doc. Codes

3.0.101.14.1 (01-01-2021) Forms/Program Numbers/Tax Classes/Doc. Codes Use the program codes listed below when entering Schedules K-1 through SCRIPS. Return Type Program Number Tax Class/Doc Code Parent Tax Class/Doc Code 1041 Schedule K-1 44386 566 236, 244 and 254 1065 Schedule K-1 44387 565 265 and 254 1120-S Schedule K-1 44388 567 316 and 354 Note: SCRIPS allow management to override the established Unit Task Priority.

# Work Prioritization

3.0.101.14.1.1 (01-01-2018) Work Prioritization The system automatically sets the Unit Task Prioritization using the following criteria: Program Number Return Type Description based on cycle 44388 1120-S Schedule K-1 Prior (by cycle, then batch #), then Current Cycle (by batch #) 44386 1041 Schedule K-1 Prior (by cycle, then batch #), then Current Cycle (by batch #) 44387 1065 Schedule K-1 Prior (by cycle, then batch #), then Current Cycle (by batch #) 44388 1120-S Schedule K-1 Future Cycle (by cycle then batch #) 44386 1041 Schedule K-1 Future Cycle (by cycle then batch #) 44387 1065 Schedule K-1 Future Cycle (by cycle then batch #) The system automatically re-prioritizes the work every time the cycle on the system changes. Form 1120-S Schedule K-1must be batched and processed on cycle. They cannot be shelved. Form 1065 Schedule K-1 and Form 1041 Schedule K-1 can be shelved. However, they must be processed by Program Completion Date (PCD).

# Scanner Reject

3.0.101.14.2 (01-01-2021) Scanner Reject The scanner prints a one-character reject code to the left of the DLN area on any form that is routed to the Reject Bin. The rejected form then is sent back to Batching. Note: Prior to sending to Batching, write the parent DLN in the upper left corner of the Schedules K-1 (if not already present). Form Reject Code Description 44386 (1041 Schedule K-1) 44387 (1065 Schedule K-1) 44388 (1120-S Schedule K-1) M Mixed document type within a unit-of-work. (e.g., Form 1041 Schedule K-1 within a Form 1065 Schedule K-1 unit-of-work)

# Loose Schedules K-1

3.0.101.14.3 (01-01-2018) Loose Schedules K-1 Loose Schedules K-1 are received in a colored folder. After scanning, the SCRIPS operators place the loose Schedules K-1 back in blue gusset folders labeled "RE-FILE" and sends to Post-Doc Prep.

# Workstation Operations

3.0.101.14.4 (01-01-2018) Workstation Operations Refer to IRM 3.41.274, General Instructions for Processing via Service Center Recognition/Image Processing System, for a description of these and other items: Keyboard Layout Login/Logoff Operator Statistics Post-to-Close Interrupt/Resume Suspend/Resume Status Line Whenever IRM 3.41.274, General Instructions for Processing via Service Center Recognition/Image Processing System, and this IRM conflict, this IRM takes precedence.

# Form Identification (FI) Function

3.0.101.14.5 (01-01-2018) Form Identification (FI) Function The scanner doesn't recognize all documents. These documents are called non-conforming forms. They range from photocopies of official documents, that might be official forms but for some reason don't meet the official specification for measurement, homemade documents of varying formats, to non-Schedule K-1 forms. The Form Identification (FI) function allows the workstation operator to identify the form to avoid rework at the scanner. The FI screen has an image on the left and an entry template on the right. The entry template permits the operator to select what form type the image is, or to delete a single image or an entire submission from further processing. The menus shown on the screen vary depending on how your supervisor profiled you. For instance, if you are not profiled for the FI function, this option isn't present on the OE Function Menu.

# Form Identification (FI) QUICK START

3.0.101.14.5.1 (01-01-2021) Form Identification (FI) QUICK START From the Workstation Main Menu, select the numeric code for Original Entry (OE). From the Original Entry (OE) Image Selection Menu, select the numeric code for Forms Identification (FI) Selection Menu. See Figure 3.0.101-3. Figure 3.0.101-3 Figures show images of the screens indicating how to select the Forms Identification (FI) Selection Menu. The top image shows how the Forms Identification (FI) Selection Menu is displayed on the OE Image Selection Menu. The bottom image shows the forms available to be selected on the Forms Identification (FI) Selection Menu. Please click here for the text description of the image. From the Forms Identification (FI) Selection Menu, Select 1041 K-1 Forms Identification, 1065 K-1 Forms Identification or 1120-S K-1 Forms Identification. The first group of images from a unit-of-work (UW) requiring identification opens. If an incorrect option is selected from the Forms Identification (FI) Selection Menu, press the <Ctrl>-P key combination to set (post-to-close) and press <F9> to suspend, before entering any data, to return to the Forms Identification (FI) Selection Menu. If you need to stop FI: Press the <Ctrl>-P key combination (post-to-close) to end FI after completing the current UW. Press the <Ctrl>-P key combination (post-to-close) followed by <F9> to suspend the block immediately. Note: For a complete list of key functions, see Exhibit 3.0.101-10, Key Function Table. The system returns you to the Schedule K-1 Forms Identification (FI) Selection Menu when you complete the last image in the UW.

# Forms Identification (FI) Processing

3.0.101.14.5.2 (01-01-2025) Forms Identification (FI) Processing The system assigns a six-digit sequence number instead of a DLN to Schedule K-1 documents it cannot identify. This number helps in locating the UW when researching documents. Once the form type has been identified, the system assigns a DLN to the submission. If you can identify the image, chose the proper letter or number selection from the form template. Depending on the form type selected (1041, 1065, or 1120-S), one of the following menus appears: 1041 K-1 Form Type 1 - Current Year (TY24) 1041 K-1 (661117) 2 - 1 Year Prior Year (TY23) 1041 K-1 (661117) 3 - 2 Years Prior Year (TY22) 1041 K-1 (661117) B - Breaker Sheet (F1332) X - Remove 1065 K-1 Form Type 1 - Current Year (TY24) 1065 K-1 (651123) 2 - 1 Year Prior Year (TY23)1065 K-1 (651121) 3 - 2 Years Prior Year (TY22)1065 K-1 (651121) B - Breaker Sheet (F1332) X - Remove 1120-S K-1 Form Type 1 - Current Year (TY24) 1120S K-1 (671124) 2 - 1 Year Prior Year (TY23) 1120S K-1 (671121) 3 - 2 Years Prior Year (TY22) 1120S K-1 (671121) B - Breaker Sheet (F1332) X - Remove Note: If you receive an unrecognized Breaker Sheet (Form 1332, Block and Selection Record), press <X> to remove the document from further processing. The <Enter> key must be pressed to complete a selection. If you cannot identify the image, press <F9> to suspend the document for research. Some documents are scanned backwards. These require research to determine exactly which document type they are. If the image is unprocessable, press <X> to remove the document from further processing. To end a session, press the <Ctrl>-P key combination to set (post-to-close). The system returns you to the Original Entry (OE) Selection Menu when you complete the last image in the UW.

# Original Entry (OE) Function

3.0.101.14.6 (01-01-2021) Original Entry (OE) Function The Original Entry (OE) function is used to manually enter data from both scanned images and from paper documents. The menus shown on the screen vary depending on your operator profile. For instance, if you are not profiled for the OE function, this option isn't listed, or is grayed on the Workstation Main Menu.

# Original Entry (OE) Image QUICK START

3.0.101.14.6.1 (01-01-2021) Original Entry (OE) Image QUICK START From the Workstation Main Menu, select the numeric code for Original Entry (OE). From the Original Entry (OE) Selection Menu, select the numeric code for OE Image Selection Menu. From the OE Image Selection Menu, select the numeric code for one of the following: All K-1s OE Image 1041 K-1 OE Image 1065 K-1 OE Image 1120-S K-1 OE Image The first whole unit-of-work (UW), or first individual document requiring OE opens (because an entire UW may not require OE from image). Refer to IRM 3.0.101.14.17, SCRIPS Transcription Sheets and other exhibits in this IRM as needed when entering data. If an incorrect option is selected from the OE Image Selection Menu, press the <Ctrl>-<P> key combination and then <F9> to suspend the UW and return to the OE Image Selection Menu. Press the <Ctrl>-P key combination (post-to-close) to end OE Image when the current UW is finished. The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.

# Original Entry (OE) Image Processing

3.0.101.14.6.2 (01-01-2018) Original Entry (OE) Image Processing The Status Line at the bottom of the screen displays the following information: The Program field shows one of the following: 44386, 44387 or 44388 for Schedule K-1 documents. The DLN field shows the DLN of the document being displayed. The Document field shows the relative count of the document. For example, if it is the first document in a UW that has 80 documents, the Document field shows a count of "1 of 80." The Num field shows either "NU" or blank, indicates a numeric field, or if the shift key is pressed in an alpha/numeric field. See Figure 3.0.101-4, Num Field Location. Figure 3.0.101-4 Figure shows where the Num field is found on the screen. It is in the lower right corner of the screen display Please click here for the text description of the image. In OE Image, you manually enter information into the template using a scanned image of the return as the source.

# Original Entry (OE) Paper QUICK START

3.0.101.14.6.3 (01-01-2021) Original Entry (OE) Paper QUICK START From the Workstation Main Menu, select Original Entry (OE). From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu. From the OE Paper Selection Menu, select one of the following: 1041 K-1 OE Paper 1065 K-1 OE Paper 1120-S K-1 OE Paper Note: The program printed in the middle of the BBTS Batch Transmittal shows which form you are inputting (44386=1041 K-1, 44387=1065 K-1, or 44388 =1120-S K-1). Once the workstation operator has successfully completed steps 1 through 3 above, a window labeled "Schedule K-1 Block Input" opens. Input the following information: BBTS Batch ID = is the four-digit Batch Number found in the upper right corner of the BBTS Transmittal. Tax Year = two-digits that are taken from the first document in the block and are either the year in the Tax Period Beginning area of the document or the form year if the tax period beginning is missing. DLN = is taken from the first document in the block and MUST contain 14-digits for example (00566102790000). If the wrong program is selected press <Esc>, to returned to the OE Paper Selection Menu.

# Original Entry (OE) Paper Processing

3.0.101.14.6.4 (01-01-2021) Original Entry (OE) Paper Processing In OE Paper, the workstation operators manually enter the information into the system and eliminates all transport processing. The operators need the paper Schedules K-1 UW to perform OE Paper. These documents should be batched separately and the BBTS Transmittal clearly marked as "OE Paper." After selecting the form type from the OE Paper Selection Menu, you are first prompted for the form year, followed by the system reminder window "Enter amounts as DOLLARS ONLY." The correct prompt for the first required field is displayed for the first document in the block. Input the information from the document and when finished press <F6> to get the next document. A sequence number (found in the 12th and 13th position of the DLN) is required for each additional document input (01, 02, 03, etc.). A sequence number cannot be skipped or repeated. The Status Line at the bottom of the monitor screen has the following information: The Program field shows 44386, 44387 or 44388 for Schedule K-1 documents. The DLN field shows the DLN of the current document. The Document field shows the relative count of the document. The field shows "1 of 1" if this is the first document in the block. As each subsequent paper document is processed it increases to 2 of 2, 3 of 3 etc. The Num Field either shows "NU" or is blank, depending on whether you have activated the embedded numeric keypad or not. Once all the documents have been input press the <Esc> and <F8> keys to end OE Paper or press <Ctrl>-P (post-to-close) while entering, but before releasing the last document in the UW. Note: The system returns you to the Original Entry (OE) Selection Menu if you used <Ctrl>-P on the last document in the UW.

# Image and Paper Processing Releasing a Unit-of-Work in Original Entry (OE)

3.0.101.14.6.5 (01-01-2018) Image and Paper Processing Releasing a Unit-of-Work in Original Entry (OE) For OE Image, when you release the last document in a UW, the UW is released. If <Ctrl>-P has been pressed before releasing the UW, the OE Selection Menu opens. If <Ctrl>-P has not been pressed, another UW opens. For OE Paper, press the <Esc> then <F8> key to release (close) the UW. If you answer "NO" to the question window that opens, a template appears for other Schedules K-1 entry. If you answer "YES" to the question window, and have not issued a post-to-close (<Ctrl>-P), a Schedule K-1 template appears to begin a new UW. If you answer "YES" to the question window, and have issued a post-to-close (<Ctrl>-P), the OE Selection Menu opens.

# Selecting a Specific Unit-of-Work in Original Entry (OE)

3.0.101.14.6.6 (01-01-2021) Selecting a Specific Unit-of-Work in Original Entry (OE) A specific Schedule K-1 UW may be selected for OE by following these steps: From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. Menu options vary depending on operator profiles set by your supervisor. For instance, if you are not profiled for the OE function, this option is not listed or is grayed on the Workstation Main menu. From the OE Selection Menu, enter the numeric code for OE Select Block. The OE Selection Menu closes, and the Open Block/Unit-of-Work window opens. From the Open Block/Unit-of-Work window, enter the first 11-digits of the DLN from the Schedule K-1 in the UW. Press the <Enter> key. The Open Block/Unit-of-Work window closes and the selected UW opens. The designated Schedules K-1 opens. Enter data using instructions found in IRM 3.0.101.14.8, General Correction Procedures, IRM 3.0.101.14.17, SCRIPS Transcription Sheets, and other instructions in this IRM as needed. If the block isn't available, an error message is displayed indicating the block isn't available. Example: A message is displayed if you previously worked on this block, or if another operator is currently working on the Block/UW. If an incorrect UW is selected from the Open Block/Unit-of-Work menu, press <Ctrl>-P and then <F9> to suspend the UW.

# Data Validation (DV) Function

3.0.101.14.7 (01-01-2021) Data Validation (DV) Function The DV function is used to manually correct data from scanned images. Menu options vary depending on your profile set by your supervisor. For instance, if you are not profiled for the DV function, this option isn't listed or is grayed on the Workstation Main Menu. The Status Line at the bottom of the screen displays the following information: The DLN field shows the DLN of the document being displayed. The SUB field shows the relative count of the document. Example: If it is the first document in a UW containing 80 documents, the SUB field shows a count of "1 of 80." The Pg field shows the relative count of the page of the document. The Status Line shows "AUTO" when the automatic mode is on, "INS" when the insert mode is on, and "NU" when the numeric mode is on. Note: AUTO Indicator is a toggle which turns the AUTO Mode on and off. When AUTO is on, the cursor automatically moves from the current field to the next field requiring perfection. When AUTO is off, the cursor manually moves through every field using the cursor movement keys. A Select Block or Suspended Block in DV requires the operator to restore the AUTO on mode using <Ctrl>--<A>.

# Data Validation (DV) Image QUICK START

3.0.101.14.7.1 (01-01-2021) Data Validation (DV) Image QUICK START From the Workstation Main Menu, select the numeric code for Data Validation (DV). From the Data Validation (DV) Selection Menu, select the numeric code for DV Selection Menu. From the DV Selection Menu, select one of the following: All K-1s DV 1041 K-1 DV 1065 K-1 DV 1120-S K-1 DV The first UW opens and the cursor stops at the first highlighted field. Make the necessary corrections following instructions found in IRM 3.0.101.14.8, General Correction Procedures. If an incorrect option is selected from the DV Selection Menu before entering any data, press <Ctrl>-P then press <F9> to suspend and return to the DV Selection Menu. After entering the last field on the document, if AUTO is off, press the <F6> key to release the document and display the next template. Press <Ctrl>-P to not receive more blocks once the current UW is completed. The system returns you to the Data Validation (DV) Selection Menu when you release the last document.

# Data Validation (DV) Paper QUICK START

3.0.101.14.7.2 (01-01-2018) Data Validation (DV) Paper QUICK START From the Workstation Main Menu, select Data Validation (DV). From the Data Validation (DV) Selection Menu, select DV Select Block. From the Open Block/Unit-of-Work window, enter the first 11-digits of the DLN stamped on the Schedule K-1 in the UW. The selected UW opens and the cursor stops at the first highlighted field. Make the necessary corrections following instructions found in IRM 3.0.101.14.8, General Correction Procedures. The Open Block/Unit-of-Work window is displayed when you release the UW. If you want to continue Data Validation (DV) from paper, go back to step 3. Otherwise press the <Esc> key to return to the DV Selection Menu.

# Selecting a Specific Unit-of-Work in Data Validation (DV)

3.0.101.14.7.3 (01-01-2021) Selecting a Specific Unit-of-Work in Data Validation (DV) To begin DV on a specific UW of Schedule K-1 documents follow these steps: From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens. Menu options vary depending on your profile set by your supervisor. For instance, if you are not profiled for the DV function, this option isn't listed or is grayed on the menu. From the Data Validation (DV) Selection Menu window, enter the numeric code for DV Select Block. The Data Validation (DV) Selection Menu window closes and the Open Block/Unit-of-Work window opens. From the Open Block/Unit-of-Work window enter the first 11-digits of the DLN from the Schedule K-1 in the UW. Press the <Enter> key. The Open Block/Unit-of-Work window closes and the selected UW opens. The designated Schedule K-1 opens. Enter data using instructions found in IRM 3.0.101.14.8, General Correction Procedures, and IRM 3.0.101.14.17, SCRIPS Transcription Sheets and other instructions, as needed, in this IRM. If the block isn't available, an error message is displayed indicating the block isn't available. Example: A message is displayed if you previously worked on this block, or if another operator is currently working on the Block/UW. A suspended UW in DV requires the operator to restore the AUTO on mode. If an incorrect UW is selected from the Open Block/Unit-of-Work menu, press the <Ctrl>-P key combination and then <F9> to suspend the UW.

# General Correction Procedures

3.0.101.14.8 (01-01-2018) General Correction Procedures Use these procedures as a guide during the Original Entry (OE) and Data Validation (DV) functions. Not all the items are always applied to specific situations in either function. If the scanned information is correct, no action is necessary. If the scanner reads the information and it is incorrect, or if scanned information is put into the wrong field, remove from incorrect field and input the information in the correct field. If you reach the maximum field length while entering data, the cursor, in most cases, automatically moves to the next field. Therefore, incorrect characters can be inadvertently entered into the next field. Remove or correct these characters. Use standard abbreviations as shown in Exhibit 3.0.101-4, Standard Abbreviations, and Exhibit 3.0.101-5, Street Address Abbreviations, to avoid this situation. Error Messages - Error messages with information are often helpful to correct the error and may be found in the Status Line. Most error messages are two lines with the first line being the error message and the second line containing information that may help resolve the error condition. While working in OE Image or DV Image, if you can't determine the data for any field (except the street address or city fields) from the image because it is illegible or the image is incomplete, suspend the UW and pull the paper document for verification. In certain situations, the scanner may read a name or address or even a city without spaces. If the name and/or address can be determined, leave as is. When validating an address change, ensure the system read the correct ZIP Code. If the address, city, and state on the template doesn't match the information on the image and a correct ZIP Code isn't present on the template, correct the information to match what is on the image. If a document is received and appears totally blank (no payer/payee entity or tax data), suspend UW and pull the paper document for verification. While working in OE Image or DV Image, don't enter data marked out or crossed through by the filer. The <Ctrl>-<F7> combination provides the operator the ability to access the last edited field or the last flagged field of the previous document. After DV is complete the system runs a verification of parent DLNs. If the parent DLN is missing from any of the documents within the UW the error message, "Blank Parent DLN still exists after DV. Press <Enter> to review possible parent matched." Another window appears stating "Possible Parent Match 1 of (however many) is this the same payer?" If the operator selects "YES," SCRIPS populates the payer information. If the operator selects "NO," the system continues to ask until it has gone through all payers in the UW. Note: System compares the parent EIN/TIN to the previous document. If the parent EIN/TIN matches, the system duplicates all the parent information, including the parent DLN from the previous document. The valid parent return File Location Codes (FLC) for Ogden are 29, 60, 78, 81, 82, 83, 85, 87, or 88. The valid parent return File Location Codes (FLC) for Kansas City are 09, 36, 39, 41, or 43. For more information on Function Keys refer to the table in Exhibit 3.0.101-13, Key Function Table or IRM 3.41.274, Optical Character Recognition Scanning Operations, General Instructions for Processing via Service Center Recognition/Image Processing System, Exhibit 3.41.274-1, Function Key Use and Description by Form Type.

# Poor Quality Image

3.0.101.14.8.1 (01-01-2018) Poor Quality Image Occasionally the "Image" of the return presented to the OE or DV Operator is unreadable. Some reasons for this are: Writing on image is too light, Image is too dark to read , Image is illegible, or Image is incomplete, etc. When working in OE or DV, if you can't determine the data for ANY field (except the name, street address, city, state, or ZIP Code) from the Image, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image" ). Note: Payer Name 1 must be suspended for "Poor Quality Image." The lead clerk/designated employee reviews the Work Status Report for suspended "Poor Quality Image" and pulls the document from the block and gives it to the employee who suspended the UW. The employee resumes the suspended block, corrects the data using the paper document or releases the document leaving the field blank, if unable to determine the data. The employee then gives the document back to the lead clerk/designated employee. The lead clerk/designated employee re-files the document in its original block.

# Schedules K-1 Name and Address Information

3.0.101.14.8.2 (01-01-2021) Schedules K-1 Name and Address Information Form 1041 Schedule K-1 Payee Information - Transcribe name(s) and address information from Part II; box F labeled "Beneficiary's name, address, city, state and ZIP Code." Payer Information - Transcribe payer Name Line 1 from Part I, box B labeled "Estate's or trust's name." Transcribe payer Name Line 2 and address information from box C labeled "Fiduciary's name, address, city, state and ZIP Code." Form 1065 Schedule K-1 Payee Information- Transcribe name(s) and address information from Part II; box F labeled "Partner's name, address, city, state and ZIP Code." Payer Information - Transcribe payer name(s) from Part I, box B labeled "Partnership's name, address, city, state and ZIP Code." Form 1120-S Schedule K-1 Payee Information - Transcribe name(s) and address information from Part II box F labeled; "Shareholder's name, address, city, state and ZIP Code." Payer Information - Transcribe payer name(s) and address information from Part I box B labeled, "Corporation's name, address, city, state and ZIP Code." In certain situations, the scanner may read a name, address or city without spaces. If the name and/or address can be determined, leave as is.

# Edit Marks

3.0.101.14.8.3 (01-01-2018) Edit Marks Edit marks and their descriptions are below: EDIT MARK DESCRIPTION "X" The "X" is used to delete tax data or to show an item is not to be transcribed. For money amounts, enter the amount written to the left of the "X," when applicable. "/" (Slash) or "X" through the entire page. A "/" (slash) or "X" through the entire page means the page is to be deleted. If the form has a "/" (slash) or "X" through the entire page, delete the page as "Unprocessable Attachment."

# Tax Year and Tax Period Entries

3.0.101.14.9 (01-01-2024) Tax Year and Tax Period Entries Tax Year and Tax Period dates must meet the following criteria: Current timely filed calendar year One-Year Prior to current calendar year Two-Years Prior to current calendar year The beginning and ending tax year on all Schedules K-1 must list the same tax year. If not, they fall out to ERS if not edited correctly. Note: Tax Period must be transcribed in MMYY format and Tax Year must be transcribed in YY format. OE/DV Screen Prompts Description Instructions Tax Year Tax Year Enter the pre-printed or edited Tax Year from the top of the form in YY format. If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year. Note: The tax year must be 2023, 2024 or 2025. Beginning Tax Period Date from the Tax Year Beginning date box at the top of form. Enter the Beginning Tax Period date in MMYY format. If blank press <Enter>, the output program updates the Tax Period based on the Tax Year. Note: If the document is batched based on the 'unchanged' Tax Year, this causes the document to be deleted from SCRIPS for "Mixed Tax Year" since Tax Years cannot be mixed within a batch. The deleted documents must be pulled and reprocessed following all the current procedures. Ending Tax Period Date from the Tax Year Ending date box at the top of form. Enter the Ending Tax Period date in MMYY format or the edited Ending Tax Year from the top of the form in YY format. If blank press <Enter>, the output program updates the Tax Period based on the Tax Year.

# Name and Address Block Reader (NABR)

3.0.101.14.10 (01-01-2022) Name and Address Block Reader (NABR) Name and Address Block Reader is referred to as NABR. NABR is used to improve the accuracy of addresses captured by the scanner from Schedule K-1 documents. The NABR accomplishes this improvement by comparing the address captured by the scanner with a database of addresses used by the United States Postal Service. SCRIPS processes the NABR through a Postal Database. When validating a NABR change, ensure the system read the correct ZIP Code. If address, city, and state changes are made and a correct ZIP Code is not present in the data field, correct the information to match what is on the image. The system prompts an operator to "Please verify" the following conditions: State is determined by the system from the city present State is determined from the ZIP Code present City is updated by the system to a phonetic match City is determined from the ZIP Code Acceptable city name used Return Postal Data Base Update Comments 2121 SE TUNA NEW YORK, NY 10001 2121 TUNA BLVD NEW YORK, NY 10001 System removed SE and put BLVD 112 POODLE A TURTLE CT RABBIT CITY BCH, FL 32413 112 POODLE A TURTLE CT RC BEACH, FL 32413 System abbreviated Rabbit City and spelled out Beach 14658 ANACONDA RD NE WASHINGTON DC 20013 14658 NE ANACONDA RD WASHINGTON DC 20013 System moved NE from the end of the line to after the numbers 1705 SW PIGEON CIRCLE NEW YORK, NY 10001 1705 SW PIGEON CIR NEW YORK, NY 10001 System abbreviated Circle

# Name Entries

3.0.101.14.11 (03-04-2024) Name Entries Enter the information as shown on the document with as many characters as permitted in the provided name line, except as instructed below. Refer to Exhibit 3.0.101-4, Standard Abbreviations and Exhibit 3.0.101-5, Street Address Abbreviations for a list of valid abbreviations. If the scanned information is correct, no action is necessary. Example: Except as noted below, enter the information exactly as shown or edited on the document, including all Trust numbers, Account numbers and dates if part of name line. Example of Taxpayer Entry Enter as: Iris Gopher Acct #14542 IRIS GOPHER ACCT 14542 Estate of Gopher Family ESTATE OF GOPHER FAMILY If a Partner Number or SSN number is shown in the name line, do not enter. If an account number is shown above or to the right of the first name line, enter it on the first name line. (See example above.) Do not enter periods and don't space for them. Only enter a space in an internet name, for example, "Flower.com" should be entered as "FLOWER (space) COM" . If the name appears with the last name first and the first name last, and the system read it correctly, leave as is. Note: If during sight verification a correction needs to be made, or if in OE Image/OE Paper, enter the first name first and last name last. Enter Name Line 2 as shown. If a foreign address is present in entity information, use Name Line 2 for foreign information only. For further guidance on entering foreign addresses please refer to IRM 3.0.101.14.11.1.1, Foreign Address. If Name 1 or Name 2 entry is too long for the field, shorten it using the abbreviations listed in Exhibit 3.0.101-4, Standard Abbreviations. Note: If either Name Line 1 or Name Line 2 is too long after applying abbreviations mentioned above, then enter as many characters as possible. Do not continue the entry on Name Line 2. Don't abbreviate entries used for the Name Control. Omit a slash (/), if shown, between two names (e.g., John Pine/Mary Birch). Leave a space. Exception: If a date is present in the name lines replace the slash (/) with a hyphen (-). Convert dates to MM-DD-YY format. Do not enter date/dated/dtd or the alpha month. Enter a space before and after an ampersand (&). In the payer's name line enter "and" or "&" as shown. Example: Enter as: (1) Linda Snake and Joe Guppy, Ptrs LINDA SNAKE AND JOE GUPPY PTRS (2) J. Gecko & R. Frog, Inc J GECKO & R FROG INC Omit punctuation, except for hyphens (-). Do not enter a space before or after hyphens. The hyphen is keyed using the MINUS (-). Example: Enter as: (1) O'Graphite OGRAPHITE (2) Maple-Pecan MAPLE-PECAN Space within a true last name if shown. Example: Enter as: De Pine DE PINE Van Yew VAN YEW In the second name line change "and" to "&." If ″In Care Of″ or "%" is found in the middle of Name Line 1, move the information to the Name Line 2 field. Example: Roger Banana c/o Anaconda Trucking and Moving Corporation Enter name In Prompt ROGER BANANA Name 1 % ANACONDA TRUCKING & MOVING CORP Name 2 If an "In-Care-Of" name is present, enter "%," space, and the name. If information is already present on Name Line 2, include as much as possible after the "In-Care-Of" information is input. Note: If two or more "In-Care-Of" name lines are present, enter the first "In-Care-Of" name. If there are two or more names in Name 2, separate them with the word "OR" , unless "and" (&) or "C/O" (%) are present. Enter "&C" when edited as the last two characters of Name 2 data (no space between the two characters) when the taxpayer entry is too long for the field. Example: Wood N Willow, Tulip R. Spaniel or Rose E. Locust, Edmund Beech, Evergreen R. Henry &C Enter name In Prompt WOOD N WILLOW Name 1 TULIP R SPANIEL OR ROSE E LOCUST &C Name 2 Example: Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin Enter name In Prompt ROBERT WOODPECKER Name 1 ELEANOR WOODPECKER OR GLORIA ROBIN Name 2 Example: Albert Palm, Jr. OR Rose Holly or Robert Coffee Enter name In Prompt ALBERT PALM JR Name 1 ROSE HOLLY OR ROBERT COFFEE Name 2 Example: Arthur AND Roberta Poplar or Stephen Poplar Enter name In Prompt ARTHUR POPLAR Name 1 ROBERTA POPLAR OR STEPHEN POPLAR Name 2 Second Name Line data, such as DBA, C/O, or % should be entered on the second line if placed on the address line, and clerk intervention is required. If the payer's name line is illegible, suspend for "Poor Quality Image." If payer name is missing, leave blank. If payer or payee Name Line 2 is illegible or not present, leave blank. If payee name is missing or illegible, enter a "Z" in the payee's name line field. IMF Only - Do not enter titles such as Mr., Mrs., Capt., Dr., Rev., etc., in any individual's name. Exception: Enter "MRS" or "MS" when the taxpayer places it before a masculine name, initials or a first name which could be masculine or feminine. Example: Taxpayer entry Mr. or Mrs. Joe Walnut - and/or ampersand included. Enter name In Prompt JOE WALNUT Name 1 MRS JOE WALNUT Name 2 BMF Only Abbreviate corporate name information only when it is abbreviated on the document or the name line exceeds the allowable space. Never abbreviate the first four characters containing the Name Control. Exception: The following always are abbreviated for corporate entries: ASSN for Association CO for Company CORP for Corporation FDN for Foundation INC for Incorporated LLC for Limited Liability Company PA for Professional Association PC for Professional Corporation PS for Professional Service SC for Small Corporation Use the following when you see one of these symbols: • #, enter NO, • ¢, enter CENT, • +, enter PLUS, • @, enter AT, • $, enter DOLLAR. Special characters not outlined above and/or symbols are omitted and a blank space entered in its position in the name line. Note: The ampersand (&) is not considered a symbol for name line. Omit the designation only such as TA, DBA, AKA, Owner, Proprietor when entering data. Note: Do not enter DBA or TA. If scanner reads DBA or TA correctly and no other corrections are needed, leave as is. Do not enter the designations or data for FKA, formerly DBA or any data that follows these designations. If a city or state is shown as part of the first name line, enter the complete name of the city or state. NO abbreviations. If the name begins with the word "The" and has more than one word following "The" DO NOT enter "The" . If the name begins with the word "The" and has only one word following "The" enter "The" as the first word on the name line. If there are initials in a person's name or a company name with abbreviations such as LLC, MD, PC, etc., do not space for periods. If scanner picks up spaces, leave as is. If there is a business name in the name line such as ″Rug Doctor″ or ″Mister Clean″ and the system drops the Doctor or Mister, re-enter the name as submitted. If a foreign address is present, do not use the Name 2 field to enter names. Further instruction for entering foreign addresses can be found in IRM 3.0.101.14.11.1.1, Foreign Address. BMF NAME LINE ENTRY EXAMPLES Example of Paragraph (13) alpha above Taxpayer entry Enter (First Name Line) as a, f The Spaniel Corporation Apple Spaniel, Pres. SPANIEL CORP APPLE SPANIEL PRES (Second Name Line) b Banana Dental Office #5 Ltd. BANANA DENTAL OFFICE NO 5 LTD a Fig Spaniel Corporation FIG SPANIEL CORP I Dr. Fig Spaniel Inc. DR FIG SPANIEL INC c 5 & 10 & 25¢ Store 5 & 10 & 25 CENT STORE d, h, f Service Cleaners L.L.C. DBA The Clean Machine SERVICE CLEANERS LLC CLEAN MACHINE (Second Name Line) e First Bank of FL FIRST BANK OF FLORIDA f The First Bear Bank FIRST BEAR BANK g The Labrador THE LABRADOR

# Address Elements

3.0.101.14.11.1 (02-24-2022) Address Elements If the scanned information is correct, no action is necessary. If the scanned information is NOT correct, enter the information exactly as shown on the document except as instructed below or when the NABR has perfected the address. See IRM 3.0.101.14.10. Do not enter periods in the address field, however, punctuation such as slash (/) and hyphen (-) are acceptable. If a period is present between two numbers, enter a space for the period. If an ampersand (&) is present in the street address, enter as "AND." If an apostrophe (') is present, omit the apostrophe and do not leave a space for the apostrophe. If perfecting only part of the address, such as the state or ZIP Code, do not go back to the street address to abbreviate or correct characters if the scanner picked up the street address as present on the document. If a document has a PO Box, Post Office Box, POB, PO, or PO Drawer, enter the Post Office Box or an asterisk (*) followed by a space and the number. Example: PO Box #24; enter as *(space) 24. If a document has a street address and a PO Box, the PO Box takes precedence. If two street addresses are present with the same city and ZIP Code, enter the first street address. If two addresses are present, with different cities and ZIP Codes, enter the first in the address, city, state, and ZIP Code fields. Also, use abbreviations as necessary to limit this entry to 35 positions. Enter as much of the street address with abbreviations as possible. (See Exhibit 3.0.101-5 for Street Address Abbreviations). Exception: If the name of the street is a direction, the direction must be spelled out. Do not abbreviate street names. Example: 123 North Street should be entered as 123 NORTH ST. Omit No, No., Num, or "#" symbol and Number if it appears as a prefix to a house, apartment, Route, or PO Box number. If North, South, East or West is shown as part of the city name, use the standard abbreviation (such as N=North, S=South, etc.). NEVER use a Major City Code and the standard abbreviation together. Example: West Miami enter as W MIAMI, not W MF. If the city has numerics, enter as alphas. Example: 29 Palms enter as TWENTY NINE PALMS. If multiple street designations are present, only abbreviate the last designation present. Example: 1234 Circle Road Drive should be entered as: 1234 CIRCLE ROAD DR If the street address cannot be determined or is blank, enter "Z" in the address field. If the city cannot be determined or is blank, enter "ZZZ" in the city field and leave the state and ZIP Code fields blank. Enter standard abbreviations for states and territories as shown in Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code, and Exhibit 3.0.101-7, Foreign ZIP Code, City and State Exceptions. If there is no state, but a ZIP Code is present, enter the ZIP Code as shown and press <Enter>. This generates the state code for this ZIP Code in the prompt area. Follow the screen prompt to accept this code or to enter a different code. If there is no ZIP Code (or the ZIP Code is less than or more than five-digits) but a state is present, press the <Enter> key in the ZIP Code field. The system generates the default ZIP Code for this state. Note: DO NOT generate the default ZIP Code without first entering the ZIP Code "if" present on the form. If the system prompts that the ZIP Code entered and present on the form does not match the state, delete the ZIP Code entered from the form and generate the default ZIP Code for the state. Note: DO NOT generate the default ZIP Code without first entering the ZIP Code present on the form. If both the state and ZIP Code are blank, leave both blank. For instructions regarding foreign addresses see IRM 3.0.101.14.11.1.1. Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses must be transcribed with the proper two-character state code followed by the corresponding unique five-digit ZIP Code. When an APO, DPO, or FPO is used, don't enter any other data in the city field. If the ZIP Code is out of range on APO, DPO, or FPO addresses, enter 34001 for Miami, 09001 for New York and 96201 for San Francisco or Seattle. When APO, DPO, or FPO is to be transcribed in the city field, the state code field must correspond with the tables below. State Code ZIP Code Range Geographic Location AA 340 Americas AE 090-098 Europe AP 962-966 Pacific EXAMPLE: ENTER AS: APO New York, NY 091XX APO AE 091XX FPO San Francisco, CA 962XX FPO AP 962XX

# Foreign Address

3.0.101.14.11.1.1 (01-01-2018) Foreign Address Operators are responsible to perfect all entity information on all foreign Schedules K-1. Foreign addresses on Schedules K-1 documents are entered as follows: Enter the foreign street address in the Name Line 2. Omit any existing Name Line 2 information. Enter the foreign city, state, province or territory, and mailing code, if present, in the street address field. Spell out the city, state, province or territory, if abbreviated (See Exhibit 3.0.101-11 through Exhibit 3.0.101-15). Separate the postal code from the foreign city or province with a space. Example: London 02. Note: Accept what the taxpayer has put on the line unless the line is too long, then, use the province or territory abbreviation. This allows the postal code to fit in the field. Enter the foreign country in the city field. Spell out the country if abbreviated by the taxpayer. If the country is missing or illegible, use Exhibit 3.0.101-11 through Exhibit 3.0.101-15 to determine the country. If you are unable to determine the country, enter "ZZZ." Example: CA is Canada. See Exhibit 3.0.101-11 through Exhibit 3.0.101-15 for complete list of foreign country codes. Note: If the foreign country exceeds 22 characters, input only the first 22 characters. Enter a period (.) in the first position of the state field to identify the address as foreign. Leave the ZIP Code blank.

# Percentage Field Instructions

3.0.101.14.12 (01-01-2022) Percentage Field Instructions Should be input and validated as a seven-position field and must be in the format XXX.XXX. Must be positive only. Must be between 000 - 100. Percentage fields can be blank. If there are more than three numeric to the left of the decimal point enter 100. If there are more than three numeric to the right of the decimal point, enter the first three numeric closest to the decimal point. (See examples 6 and 7 below). If the decimal point is not present, enter the decimal point after the numeric presented (with decimal point no further then fourth position). For validation purposes, the decimal point must be entered so the system can zero fill the percentage correctly. (See examples 1 and 3 below). If the percentage has a fraction, ignore the fraction, and enter the number only. (See example 8 and 9 below). No Percentage Recognized as Invalid = send for verification/correction Valid = not sent to Operator Operator to enter/verify 1 10 missing decimal point 10. 2 95.1 Valid 3 100 missing decimal point 100. 4 101.123 percentage is > 100 100. 5 15.123 Valid 6 15.0876 too many numbers to the right of decimal 15.087 7 1201 percentage is >100.00 and to many numbers to the left of the decimal Note: If percentage is more than 100, input 100. 100. 8 33 1/2 Ignore the fraction; enter the whole number only 33. 9 14 7/8 Ignore the fraction; enter the whole number only 14.

# Money Amount Fields

3.0.101.14.13 (01-01-2025) Money Amount Fields Enter all money amounts as DOLLARS ONLY. DO NOT enter money amounts from any form or document that is "X'd out." Enter negative amounts, where allowed, by leading the amount with a hyphen (-). Note: Negative money amounts require a double <Enter>. If a negative money amount appears in a positive only field, press <F3>, to clear the field and press <Enter>. Negative amounts can be identified by a minus sign or being enclosed in parentheses or brackets. If the taxpayer enters a positive or negative $.49 or less, <F3>, to clear the field, then press <Enter>. If the taxpayer enters a positive or negative $.50 to $.99, enter $1 or -$1 respectively. If the taxpayer files a State Schedule K-1, and it has a column with the federal information, transcribe the information from the federal lines. The following lines are presented for verification: Form 1041 Schedule K-1 = Lines 1 and 2a Form 1065 Schedule K-1 = Lines 5, 6a, 6c and 7 Form 1120-S Schedule K-1 = Lines 4, 5a and 6 Note: Status Line displays "Is this amount correct?" If two-dollar amounts are present on the same line, manually add together and enter total amount. Alpha Codes are used in Part III to identify certain types of income, deductions, or credits. Valid Alpha Code characters consist of A-ZZ and blank. Enter the amount that corresponds with the valid Alpha Code. Alpha Codes can be found on the following lines of Schedules K-1: Schedule K-1 Lines Form 1041 Schedule K-1 •Line 13 Credits and Credit Recapture •Line 14 Other information Form 1065 Schedule K-1 •Line 11 Other income (loss) •Line 13 Other deduction •Line 15 Credits •Line 20 Other information Form 1120-S Schedule K-1 •Line 10 Other income (loss) •Line 12 Other deductions •Line 13 Credits •Line 17 Other Information

# Deleting a Block

3.0.101.14.14 (01-01-2018) Deleting a Block Always delete a block if the tax year cannot be determined.

# Prior Year Form Revision Processing

3.0.101.14.15 (01-01-2022) Prior Year Form Revision Processing If a prior year Schedule K-1 is processed by the scanner, SCRIPS operators: Input the preprinted or edited year on the Schedules K-1. Convert transcription lines using Exhibit 3.0.101-8, Conversion Chart. Continue processing.

# Payer General Instructions

3.0.101.14.16 (01-01-2018) Payer General Instructions If the payer EIN is the same as the previous document, the system copies the payer information into the document and then the next Schedule K-1 is presented. If the payer EIN is different, the payer Entity fields appear, and the operator is to enter the payer entity information.

# SCRIPS Transcription Sheets

3.0.101.14.17 (01-01-2018) SCRIPS Transcription Sheets The following tables represent specific SCRIPS entry procedures.

# Form 1041 Schedule K-1 (Program 44386)

3.0.101.14.17.1 (03-04-2024) Form 1041 Schedule K-1 (Program 44386) Enter from Part II, information about the Beneficiary on Form 1041 Schedule K-1. OE/DV Screen Prompts Description Instructions Tax Year Tax Year. Enter the Tax Year from the top center of the form in YY format. If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year. Note: The tax year must be 2023, 2024 or 2025. Beginning Tax Period Date from the Tax Year Beginning date box at the top of form. Enter the Beginning Tax Period date in MMYY format. If blank, press <Enter>. The output program updates the Tax Period based on the Tax Year. Note: However, if it is batched based on the 'unchanged' Tax Year, this causes the document to be deleted on SCRIPS for "Mixed Tax Year" since Tax Years cannot be mixed within a block. Ending Tax Period Date from the Tax Year Ending date box at the top of form. Enter the Ending Tax Period date in MMYY format. If blank, press <Enter> the output program updates the Tax Period based on the Tax Year. [F] Beneficiary ID Beneficiary ID from Part II box F. Input or correct the nine-digit TIN. If "APPLD FOR" is listed, <F3> to clear the field, then press <Enter>. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3> to clear the field, then press <Enter>. If illegible leave blank and press <Enter>. [G] Name 1 (Beneficiary) Name from box G. Enter or correct Beneficiary Name Line 1 from box G. If missing, or illegible, enter "Z" and press <Enter> per IRM 3.0.101.14.11 (11). [G] Name 2 (Beneficiary) Name from box G. If an "In-Care-Of" name is present, enter "%," space and then the name. If information is present on Name Line 2, include as much as possible after the "%" information. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [G] Address (Beneficiary) Address from box G. Enter the street address. If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number. If the street address is missing or illegible, enter "Z" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [G] City (Beneficiary) City from box G. Enter the city. If a Major City Code (MCC) applies, enter the MCC for the listed city (optional). If the city is missing or illegible, enter "ZZZ" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [G] State (Beneficiary) State from box G. Enter the state code. If a MCC is entered, the state field is bypassed. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [G] Zip Code (Beneficiary) ZIP Code from box G. Enter the ZIP Code. If missing, press <Enter> to generate the default ZIP Code. If a foreign address is present, see IRM 3.0.101.14.11.1.1. K-1 Amended Amended K-1 box found above Part III. Enter an "X" if the box is marked. If box has been mis-read, <F3> to clear the box and press <Enter>. Enter from Part III, the money amounts on Form 1041 Schedule K-1. OE/DV Screen Prompt Description Instructions [1] Interest Income Line 1 (+) Enter the amount from Line 1. [2a] Ordinary Dividends Line 2a (+) Enter the amount from Line 2a. [3] Net Short-Term Capital Gain Line 3 (+) Enter the amount from Line 3. [4a] Net Long-Term Capital Gain Line 4a (+) Enter the amount from Line 4a. [5] Other Portfolio Income Line 5 (+/-) Enter the amount from Line 5. [6] Ordinary Business Income Line 6 (+/-) Enter the amount from Line 6. [7] Net Rental Real Estate Income Line 7 (+/-) Enter the amount from Line 7. [8] Other Rental Income Line 8 (+/-) Enter the amount from Line 8. [13] Credit and Credit Recapture Code Line 13 Alpha Designator Code Enter the valid code to the left of Line 13. The valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU, etc.). [13] Credit and Credit Recapture Amount Line 13 (+) Enter the amount from Line 13 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [14] Other Information Code Line 14 Alpha Designator Code Enter the valid code to the left of Line 14. The valid codes are A-ZZ, if blank press <Enter>. Note: Valid codes can be one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [14] Other Information Amount Line 14 (+/-) Enter the amount from Line 14 that corresponds with the valid code A-ZZ, if blank press <Enter>. Note: Valid codes can be one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). Enter from Part I, information about the Estate or Trust, on Form 1041 Schedule K-1. OE/DV Screen Prompt Description Instructions [A] Estate/Trust ID Parent Return ID. Correct or verify the nine-digit TIN. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3> to clear the field then press <Enter>. If illegible, suspend UW for Poor Quality Image per IRM 3.0.101.14.8.1. Parent DLN The 14-digit Document Locator Number (DLN) is stamped in the upper left margin. Correct or verify the 14-digit DLN if missing or invalid. If unable to correct, <F3> to clear the field then press <Enter> twice. If illegible, suspend UW for Poor Quality Image. If still unable to read from paper copy leave blank per IRM 3.0.101.14.8.1. If File Location Code (FLC) is 78 or 60 (KCSPC only), clear the field and press <Enter> twice. [B] Name 1 (Estate/Trust) Name from box B. Enter or correct Payer Name Line 1 from box B. If missing, leave blank and press <Enter>. If illegible, suspend UW for Poor Quality Image. Note: Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information leave blank. [C] Name 2 (Fiduciary) Name from box C. If an "In-Care-Of" name is present, enter "%," space and then the name. If information is present on Name Line, include as much as possible after the "%" information. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [C] Address (Fiduciary) Address from box C. Enter the street address. If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number. If the street address is missing or illegible, enter "Z" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [C] City (Fiduciary) City from box C. Enter the city. If a Major City Code (MCC) applies, enter the MCC for the listed city (optional). If the city is missing or illegible, enter "ZZZ" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [C] State (Fiduciary) State from box C. Enter the state code. If a MCC is entered, the state field is bypassed. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [C] ZIP Code (Fiduciary) ZIP Code from box C. Enter the ZIP Code. If missing, press <Enter> to generate the default ZIP Code. If a foreign address is present, see IRM 3.0.101.14.11.1.1.

# Form 1065 Schedule K-1 (Program 44387)

3.0.101.14.17.2 (01-01-2025) Form 1065 Schedule K-1 (Program 44387) Enter from Part II, information about the Partner, on Form 1065 Schedule K-1. OE/DV Screen Prompts Description Instructions Tax Year Tax Year. Enter the Tax Year from the top center of the form in YY format. If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year. Note: The tax year must be 2023, 2024 or 2025. Beginning Tax Period Date from the Tax Year Beginning date box at the top of form. Enter the Beginning Tax Period date in MMYY format. If blank, press <Enter> the output program updates the Tax Period based on the Tax Year. Note: However, if it is batched based on the 'unchanged' Tax Year, this causes the document to be deleted on SCRIPS for "Mixed Tax Year" since Tax Years cannot be mixed within a block. Ending Tax Period Date from the Tax Year Ending date box at the top of form. Enter the Ending Tax Period date in MMYY format. If blank, press <Enter> the output program updates the Tax Period based on the Tax Year. [E] Partner TIN TIN from Part II box E. Input or correct the nine-digit TIN. If "APPLD FOR" is listed, <F3> to clear the field, then press <Enter>. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3> to clear the field then press <Enter>. If illegible, leave blank and press <Enter>. [F] Name 1 (Partner) Name from box F. Enter or correct Partner Name Line 1 from box F. If missing or illegible, enter a "Z" and press <Enter> per IRM 3.0.101.14.11 (11). [F] Name 2 (Partner) Name from box F. If an "In-Care-Of" name is present, enter "%," space and then the name. If information is present on Name Line 2, include as much as possible after the "%" information. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F] Address (Partner) Address from box F. Enter the street address. If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number. If the street address is missing or illegible, enter "Z" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F] City (Partner) City from box F. Enter the city. If a Major City Code (MCC) applies, enter the MCC for the listed city (optional). If the city is missing or illegible, enter "ZZZ" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F] State (Partner) State from box F. Enter the state code. If a MCC is entered, the state field is bypassed. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F] Zip Code (Partner) ZIP Code from box F. Enter the Zip Code. If missing, press <Enter> to generate the default ZIP Code. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [H2] Disregarded Entity checkbox H2 CKBOX If the box is checked, enter an "X," otherwise leave blank. [H2] Disregarded Entity TIN H2 TIN Input or correct the nine-digit TIN. If "APPLD FOR" is listed, <F3> to clear the field, then press <Enter>. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3> to clear the field, then press <Enter>. If illegible, leave blank and press <Enter>. [H2] Disregarded Entity Name H2 NAME Enter or correct Disregarded Entity Name Line H2. If missing, or illegible, enter "Z" and press <Enter> per IRM 3.0.101.14.11 (11). [I2] A Retirement plan I2 CKBOX If the box is checked, enter an "X," otherwise leave blank. [J] Beginning Capital Gain J Capital beginning Enter % from Capital Beginning Line J. See instructions in IRM 3.0.101.14.12, Percentage Field Instructions. [J] Ending Capital Gain J Capital ending Enter % from Capital Ending Line J. See instructions in IRM 3.0.101.14.12, Percentage Field Instructions. [J] Partnership Decrease Due to Sales Exchange J CKBOX Enter an X, if either sales or exchange box is checked, otherwise leave blank. If both are checked clear the field. [K1] Nonrecourse Ending K Nonrecourse ending (+) Enter the amount from Nonrecourse Ending Line K1. [K1] Qualified Nonrecourse Ending K Qualified Nonrecourse Financing ending (+) Enter the amount from Qualified Nonrecourse Financing Ending, Line K1. [K1] Recourse Ending K Recourse ending (+) Enter the amount from Recourse Ending, Line K1. [K2] Liabilities Amount checkbox K2 Liabilities from Lower Tier Partnership CKBOX If the box is checked, enter an X, otherwise leave blank. [K3] Liability Subject to Guarantees checkbox K3 Liability is Subject to Guarantees or other... checkbox If the box is checked, enter an X, otherwise leave blank. [L] Beginning Capital Account L Capital beginning (+/-) Enter the amount from Beginning Capital Account Line L. [L] Ending Capital Account L Capital ending (+/-) Enter the amount from Ending Capital Account Line L. [N] Beginning Unrec. Sec 704(c) Gain or Loss N Beginning (+/-) Enter the amount from the Beginning Line N. [N] Ending Unrec. Sec 704(c) Gain or Loss N Ending (+/-) Enter the amount from the Ending Line N. K-1 Amended Amended K-1 box found above Part III. Enter an X if the box is marked. If box has been mis-read, <F3> to clear the box and press <Enter>. Enter from Part III, the money amounts from Form 1065 Schedule K-1. OE/DV Screen Prompt Description Instructions [1] Ordinary Business Income (Loss) Line 1 (+/-) Enter the amount from Line 1. [2] Net Rental Real Estate Income (Loss) Line 2 (+/-) Enter the amount from Line 2. [3] Other Net Rental Income (Loss) Line 3 (+/-) Enter the amount from Line 3. [4a] Guaranteed Payments for Service Line 4a (+) Enter the amount from Line 4a. [4b] Guaranteed Payments for Capital Line 4b (+) Enter the amount from Line 4b. [5] Interest Income Line 5 (+) Enter the amount from Line 5. [6a] Ordinary Dividend Line 6a (+) Enter the amount from Line 6a. [6c] Dividend Equivalents Amount Line 6c (+) Enter the amount from Line 6c. [7] Royalties Line 7 (+) Enter the amount from Line 7. [8] Net Short-Term Capital Gain (Loss) Line 8 (+/-) Enter the amount from Line 8. [9a] Net Long-Term Capital Gain (Loss) Line 9a (+/-) Enter the amount from Line 9a. [11] Other Income Code Line 11 Alpha Designator Code Enter the valid code to the left of Line 11. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [11] Other Income Amount Line 11 (+/-) Enter the amount from Line 11 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [12] Section 179 Deduction Line 12 (+) Enter the amount from Line 12. [13] Other Deductions Code Line 13 Alpha Designator Code Enter the valid code to the left of Line 13. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [13] Other Deductions Amount Line 13 (+/-) Enter the amount from Line 13 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, CD). [15] Credits Code Line 15 Alpha Designator Code Enter the valid code to the left of Line 15. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [15] Credits Amount Line 15 (+) Enter the amount from Line 15 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alpha with any combination (i.e., AB, JU). [16] Schedule K-3 Attached Checkbox Line 16 CKBOX If the box is checked, enter an X, otherwise leave blank. [20] Other Information Code Line 20 Alpha Designator Code Enter the valid code to the left of Line 20. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [20] Other Information Line 20 (+/-) Enter the amount from Line 20 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [22] At Risk Checkbox Line 22 CKBOX If the box is checked, enter an X, otherwise leave blank. [23] Passive Activity Checkbox Line 23 CKBOX If the box is checked, enter an X, otherwise leave blank. Enter from Part I, information about the Partnership, on Form 1065 Schedule K-1. OE/DV Screen Prompt Description Instructions [A] Partnership EIN Parent Return ID. Correct or verify the nine-digit TIN. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3> to clear the field then press <Enter>. If illegible, suspend UW for Poor Quality Image per IRM 3.0.101.14.8.1. Parent DLN The 14-digit Document Locator Number (DLN) is stamped in the upper left margin. Correct or verify the 14-digit DLN if missing or invalid. If unable to correct, <F3> to clear the field if necessary and press <Enter> twice. If illegible, suspend UW for Poor Quality Image. If still unable to read from paper copy, leave blank per IRM 3.0.101.14.8.1. If File Location Code (FLC) is 78 or 60 (KCSPC only) clear the field, and press <Enter> twice. [B] Name 1 (Partnership) Name from box B. Enter or correct Payer Name Line 1 from box B. If missing, leave blank and press <Enter>. If illegible, suspend UW for Poor Quality Image. Note: Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information, leave blank. [B] Name 2 (Partnership) Name from box B. If an "In-Care-Of" name is present, enter "%," space and then the name. If information is present on Name Line 2, include as much as possible after the "%" information. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] Address (Partnership) Address from box B. Enter the street address. If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number. If the street address is missing or illegible, enter "Z" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] City (Partnership) City from box B. Enter the city. If a Major City Code (MCC) applies, enter the MCC for the listed city (optional). If the city is missing or illegible, enter "ZZZ" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] State (Partnership) State from box B. Enter the state code. If a MCC is entered, the state field is bypassed. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] ZIP Code (Partnership) ZIP Code from box B. Enter the ZIP Code. If missing, press <Enter> to generate the default ZIP Code. If a foreign address is present, see IRM 3.0.101.14.11.1.1.

# Form 1120-S Schedule K-1 (Program 44388)

3.0.101.14.17.3 (03-04-2024) Form 1120-S Schedule K-1 (Program 44388) Enter from Part II, information about the Shareholder, on Form 1120-S Schedule K-1. OE/DV Screen Prompts Description Instructions Tax Year Tax Year. Enter the Tax Year from the top center of the form in YY format. If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year. Note: The tax year must be 2023, 2024 or 2025. Beginning Tax Period Date from the Tax Year Beginning date box at the top of form. Enter the Beginning Tax Period date in MMYY format. If blank, press <Enter> the output program updates the Tax Period based on the Tax Year. Note: However, if it is batched based on the 'unchanged' Tax Year, this causes the document to be deleted on SCRIPS for "Mixed Tax Year" since Tax Years cannot be mixed within a block. Ending Tax Period Date from the Tax Year Ending date box at the top of form. Enter the Ending Tax Period date in MMYY format. If blank, press <Enter> the output program updates the Tax Period based on the Tax Year. [E] Shareholder TIN TIN from Part II box E. Input or correct the nine-digit TIN. If "APPLD FOR" is listed, <F3> to clear the field, then press <Enter>. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3>to clear the field then press <Enter>. If illegible, leave blank and press <Enter>. [F1] Name 1 (Shareholder) Name from box F1. Enter or correct Shareholder Name Line 1 from box F. If missing or illegible, enter a "Z" and press <Enter> per IRM 3.0.101.14.11 (11). [F1] Name 2 (Shareholder) Name from box F1. If an "In-Care-Of" name is present, enter "%," space and then the name. If information is present on Name Line 2, include as much as possible after the "%" information. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F1] Address (Shareholder) Address from box F1. Enter the street address. If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number. If the street address is missing or illegible, enter "Z" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F1] City (Shareholder) City from box F1. Enter the city. If a Major City Code (MCC) applies, enter the MCC for the listed city (optional). If the city is missing or illegible, enter "ZZZ" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F1] State (Shareholder) State from box F1. Enter the state code. If a MCC is entered, the state field is bypassed. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F1] Zip Code (Shareholder) ZIP Code from box F1. Enter the ZIP Code. If missing, press <Enter> to generate the default ZIP Code. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [F2] Entity Responsible for reporting TIN TIN from Box F2. Input or correct the nine-digit TIN. If "APPLD FOR" is listed <F3> to clear the field, then press <Enter>. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits, <F3> to clear the field then press <Enter>. If illegible, leave blank and press <Enter>. [F2] Entity Responsible for reporting Name Name from Box F2. Enter or correct name from Box F2. If missing, leave blank and press <Enter>. If illegible, suspend UW for Poor Quality Image. Note: Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information, leave blank. [F3] Type of Entity Type from Box F3. Enter or correct name from Box F3. If missing, leave blank and press <Enter>. K-1 Amended Amended K-1 box found above Part III. Enter an "X" if the box is marked. If box has been mis-read, <F3> to clear the box and press <Enter>. [G] Current Year allocation percentage G Shareholder % of Stock Ownership (+) Enter % from box G. See instructions in IRM 3.0.101.14.12, Percentage Field Instructions. Enter from Part III, the money amounts from Form 1120-S Schedule K-1. OE/DV Screen Prompts Description Instructions [1] Ordinary Business Income (Loss) Line 1(+/-) Enter the amount from Line 1. [2] Net Rental Real Estate Income (Loss) Line 2 (+/-) Enter the amount from Line 2. [3] Other Net Rental Income (Loss) Line 3 (+/-) Enter the amount from Line 3. [4] Interest Income Line 4 (+) Enter the amount from Line 4. [5a] Ordinary Dividends Line 5a (+) Enter the amount from Line 5a. [6] Royalties Line 6 (+) Enter the amount from Line 6. [7] Net Short-Term Capital Gain (Loss) Line 7 (+/-) Enter the amount from Line 7. [8a] Net-Long-Term Capital Gain (Loss) Line 8a (+/-) Enter the amount from Line 8a. [10] Other Income Code Line 10 Alpha Designator Code Enter the valid code to the left of Line 10. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [10] Other Income Amount Line10 (+/-) Enter the amount from Line 10 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [11] Section 179 Deductions Line 11 (+) Enter the amount from Line 11. [12] Other Deductions Code Line 12 Alpha Designator Code Enter the valid code to the left of Line 12. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one (i.e., A) or two alphas with any combination (i.e., AB, JU). [12] Other Deductions Amount Line 12 (+/-) Enter the amount from Line 12 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [13] Credit Code Line 13 Alpha Designator Code Enter the valid code to the left of Line 13. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [13] Credits Amount Line 13 (+) Enter the amount from Line 13 that corresponds with the valid code A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [14] Schedule K-3 Attached Checkbox Line 14 CKBX If the box is checked, enter an X, otherwise leave blank. [17] Other Information Code Line 17 Enter the valid code to the left of Line 17. Valid codes are A-ZZ, if blank, press <Enter>. Note: Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU). [17] Other Information Amount Line 17 (+) Enter the amount from Line 17 that corresponds with the valid code A-ZZ, if blank present <Enter>. Note: Valid codes can be either one alpha (ie., A) or two alphas with any combination (i.e., AB, JU) Enter from Part I, information about the Corporation, on Form 1120-S Schedule K-1. OE/DV Screen Prompt Description Instruction [A] Corporation EIN Parent Return EIN Correct or verify the nine-digit TIN. If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits <F3> to clear the field then press <Enter>. If illegible, suspend UW for Poor Quality Image per IRM 3.0.101.14.8.1. Parent DLN The 14-digit Document Locator Number (DLN) is stamped in the upper left margin. Correct or verify the 14-digit DLN if missing or invalid. If unable to correct, <F3> to clear the field if necessary and press <Enter> twice. If illegible, suspend UW for Poor Quality Image, if still unable to read from paper copy, leave blank per IRM 3.0.101.14.8.1. If File Location Code (FLC) is 78 or 60 (KCSPC only) clear the field, and press <Enter> twice. [B] Name 1 (Corporation) Name from box B. Enter or correct Payer Name Line 1 from box B. If missing, leave blank and press <Enter>. If illegible, suspend for Poor Quality Image. Note: Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information leave blank. [B] Name 2 (Corporation) Name from box B. If an "In-Care-Of" name is present, enter "%," space and then the name. If information is present on Name Line 2, include as much as possible after the "%" information. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] Address (Corporation) Address from box B. Enter the street address. If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number. If the street address is missing or illegible, enter "Z" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] City (Corporation) City from box B. Enter the city. If a Major City Code (MCC) applies, enter the MCC for the listed city (optional). If the city is missing or illegible, enter "ZZZ" then press <Enter>. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] State (Corporation) State from box B. Enter the state code. If a MCC is entered, the state field is bypassed. If a foreign address is present, see IRM 3.0.101.14.11.1.1. [B] Zip Code (Corporation) ZIP Code from box B. Enter the ZIP Code. If missing, press <Enter> to generate the default ZIP Code. If a foreign address is present, see IRM 3.0.101.14.11.1.1.

# ERS

3.0.101.15 (01-01-2018) ERS This section has instructions for resolving Schedules K-1 error conditions. All forms go to Error Resolution Systems (ERS) under program code 44380.

# Types of Errors

3.0.101.16 (01-01-2018) Types of Errors This section provides a description of the types of errors generated during Schedules K-1 processing. The Error Resolution System (ERS) identifies errors according to type and priority. This shows in the record heading. Action Code Error (Priority I) - Not valid on Schedules K-1 Section Error (Priority II) - Includes terminus error Validity Error (Priority III) Math/Consistency Error (Error Codes) (Priority IV) There may be records where the tax examiner finds programming has not furnished a section or a field that is needed to resolve an error. In this event, the tax examiner can use Command Code (CC) GTSEC. This should be reported to Headquarters for correction of the display.

# Priority II Errors - Section Errors

3.0.101.16.1 (01-01-2018) Priority II Errors - Section Errors The following conditions may be present if normal SCRIPS validity checks have been bypassed: Terminus Errors Edit Errors Missing required sections Terminus Error - This error is caused by a section with variable length input fields containing an erroneous size field. When displayed, this type of error shows all input fields of the terminus section. Transcribed data is present. Computer generated fields are not present. All fields present for the section must be examined and the necessary correction(s) made to all the fields. Correction Procedures: CC CRECT is displayed. If the section needs to be deleted, use CC DLSEC to delete the section. If no corrections are needed, transmit from the bottom of the screen.

# Priority III - Field Errors

3.0.101.16.2 (09-17-2018) Priority III - Field Errors Definition - Any field that does not meet the requirement(s) for that field is shown as a Priority III error. Consistency and or relationships with other fields are not a factor. Some reasons for this type of error are: Non-numeric character in a numeric field Non-alphabetical character in an alpha field Blank space in a numeric field Blank in the first position of an alpha field if followed by significant data Display - Every field displayed is in error. All fields with a Priority III error are displayed in columnar format in the order encountered in the record. An overflow field is identified by all question marks for a money field. Correction Procedures: Correct every error field displayed using the specific instructions within each section for the field in error. MeF - Check the information on the source document to determine if each displayed field has been correctly edited and transcribed. Enter the correct data for each field displayed. If no data is to be in a displayed field, blank the field. Transmit.

# Part IV Errors - Consistency/Math Errors

3.0.101.16.3 (09-17-2018) Part IV Errors - Consistency/Math Errors Definition - Any valid field used in any computation in which the result is inconsistent with (or contrary to) any other valid field has Error Code 001–999 assigned and is shown as a Priority IV Error. Display - These errors are displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display shows the Error Code assigned and the fields needed to make the necessary correction. The blank field "CL" is displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed. All errors must be resolved by either eliminating the error or entering a Clear Code. Correction Procedures: MeF - Correct all coding and transcription errors. If the data in the field is correct, enter a "C" in the Clear Code field.

# Section 01 Errors

3.0.101.17 (01-01-2025) Section 01 Errors This section provides instructions for correcting Section 01 error conditions. Foreign Address see IRM 3.0.101.14.11.1.1.

# General Information

3.0.101.17.1 (01-01-2018) General Information Section 01 contains the payee entity data and is required for every record. Listed below are the fields contained in Section 01 that applies to Schedules K-1 processing: Field Field Length Title 01TIN 09 Payee Identification Number 01TVC 01 Primary TIN Validity Bypass Code 01NM1 40 Payee Name Line 1 01NM2 40 Payee Name Line 2 01ADD 35 Payee Street Address 01CTY 22 Payee City 01ST 02 Payee State Code 01ZIP 09 Payee ZIP Code

# Section 01TIN - Payee Identification Number

3.0.101.17.2 (01-01-2018) Section 01TIN - Payee Identification Number There is no validity check of this field.

# Section 01TVC - Primary TIN Validity Bypass Code

3.0.101.17.3 (01-01-2018) Section 01TVC - Primary TIN Validity Bypass Code This field is always blank.

# Section 01NM1 - Payee Name Line 1

3.0.101.17.4 (01-01-2022) Section 01NM1 - Payee Name Line 1 Valid characters are alpha, hyphen (-), blank, numeric, and ampersand (&). Invalid Conditions: Field is completely blank. Field has characters other than alpha, hyphen (-), numeric, or ampersand (&). A character follows two consecutive blanks. The first position has a blank. The number of character positions is more than 40. Correction Procedure: MeF - Correct all coding and transcription errors. If name is not present, research using the TIN if present. If Then There is a name entered in SEC01NM2 Move to SEC01NM1 TIN research matches name in 01ADD There is an address match on CC INOLE Enter the name from CC INOLE as the Payee There is no information or no information on CC INOLE Enter "Z" and continue processing

# Section 01NM2 - Payee Name Line 2

3.0.101.17.5 (09-17-2018) Section 01NM2 - Payee Name Line 2 Valid characters are alpha, hyphen (-), blank, numeric, percent (%), and ampersand (&). Invalid Conditions: Field has characters other than alpha, hyphen (-), numeric, percent (%) and ampersand (&). The number of character positions is more than 40. Corrections Procedure: MeF - Correct all coding and transcription errors. For "In-Care-Of" names, enter the percent (%) sign, space, and then the name. For foreign address, enter the street address, omit the existing Name Line 2. See IRM 3.0.101.14.11.1.1.

# Section 01ADD - Payee Street Address

3.0.101.17.6 (09-17-2018) Section 01ADD - Payee Street Address Description - Field 01ADD is in the Entity Section of the return. Valid Characters are alpha, numeric, blank, hyphen (-), or slash (/). Invalid Condition - Field 01ADD generates as a field error when any of the following conditions are present: Any character is present other than alpha, numeric, blank, hyphen (-), or slash (/). The first position is blank. Any character follows two consecutive blanks. Correction Procedures: MeF - Correct all coding and transcription errors. If address is not present, research using the TIN if present. If unable to perfect, after research enter "ZZZ" as the street address. Enter the foreign city, state, province if present. Note: MeF- Multiple Addresses If more than one address is present, research CC INOLE and determine the correct address as follows: Foreign Addresses see IRM 3.0.101.14.11.1.1. If Then CC INOLE matches one of the addresses on the return Enter the address listed on CC INOLE in Field 01ADD. CC INOLE does not match any of the addresses on the return Enter the first address found on the return to field 01ADD.

# Section 01CTY - Payee City

3.0.101.17.7 (09-17-2018) Section 01CTY - Payee City Description - Field 01CTY is in the Entity Section of the return. Valid characters are alpha and blank. Invalid Conditions - Field 01CTY displays as a field error when any of the following conditions are present: The first position is blank. Any character is present and the second and third characters are blank. Any character follows two consecutive blanks. The Major City Code does not match any of the valid codes in the Major City Code table. Correction Procedures: MeF - Correct all coding and transcription errors. Note: For a listing of Major City Codes see Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code.

# Section 01ST - Payee State

3.0.101.17.8 (09-17-2018) Section 01ST - Payee State Description - Field 01ST is in the Entity section of the return. Valid characters are alpha and blank. Invalid Condition - This field is invalid if it is not found in the State Code Table. Correction Procedures: MeF - Correct all coding and transcription errors. For a description of valid State Codes, see Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations. Correction Procedures for APO/DPO/FPO The U.S. Postal Service established new requirements for APO/DPO/FPO addresses. If the old address appears (i.e., AP New York, NY 091XX), convert the address to the new state code abbreviation based on the ZIP Code. ADDRESS ABBREVIATION LOCATION ZIP CODE APO AA Americas 340 DPO AA Americas 340 FPO AA Americas 340 APO AE Europe 090-098 DPO AE Europe 090-098 FPO AE Europe 090-098 APO AP Pacific 962-987 DPO AP Pacific 962-987 FPO AP Pacific 962-987

# Section 01ZIP - Payee ZIP Code

3.0.101.17.9 (01-01-2018) Section 01ZIP - Payee ZIP Code Description - Field 01ZIP is in the Entity Section of the return. Valid characters are numeric and blank. Invalid Condition - Field 01ZIP generates as a field error when any of the following conditions are present: Any character is other than numeric or blank. An entry is other than five or nine positions. The entry isn't within the range of 00501 and 99999. The first five positions are blank, and an entry is present in the last four positions. Correction Procedures: MeF - Correct all coding and transcription errors. Research any of the following for valid ZIP Code information: Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, CC INOLE or NAME. If Then 01ZIP is blank Search return and attachments for a valid ZIP Code, if found enter in 01ZIP. A Major City Code is entered in field 01CTY Determine the first three digits of the ZIP Code from Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code. Enter "01" for the fourth and fifth digits. There is not a Major City Code listed in field 01CTY Enter the ZIP Code for the state from Exhibit 3.0.101-6 State/Major City/ZIP Code/Major City Code.

# Section 02 Errors

3.0.101.18 (01-01-2018) Section 02 Errors This section provides instructions for correcting Section 02 error conditions.

# General Information

3.0.101.18.1 (01-01-2024) General Information Section 02 contains miscellaneous data fields. Listed below are the fields contained in Section 02 that applies to Schedules K-1 processing: Field Field Length Title 02TNI 01 2nd TIN NOT Indicator 02AMD 01 Corrected/Amended Indicator

# Section 02TNI - 2nd TIN NOT indicator

3.0.101.18.1.1 (01-01-2018) Section 02TNI - 2nd TIN NOT indicator This field must always be blank.

# Section 02AMD - Corrected/Amended Indicator

3.0.101.18.1.2 (09-17-2018) Section 02AMD - Corrected/Amended Indicator Valid characters are "G" and blank. MeF- For Schedules K-1 processed through SCRIPS, enter a "G" if the Amended Schedule K-1 Box is checked. Type of Schedule K-1 Location of Check Box Form 1041 Schedule K-1 Above Part III Form 1065 Schedule K-1 Above Part III Form 1120-S Schedule K-1 Above Part III

# Section 06 Errors

3.0.101.19 (01-01-2018) Section 06 Errors This section provides instructions for correcting Section 06 error conditions.

# General Information

3.0.101.19.1 (01-01-2025) General Information Section 06 contains, date fields, money amounts, indicators, and descriptions. If invalid dates are listed in the 06BTP and 06ETP fields, these are typos from the taxpayer or the SCRIPS operators. ERS must use CC ENMOD and use the parent's tax year, it is listed under "FYM." To correct errors in Fields 06BTP and 06ETP, enter a space after the P, enter seven zeros, and then enter the four-digit year, and the two-digit month. Example: If the tax year is 2023 the beginning tax period is 0000000202301 and the ending tax period is 0000000202312. Below are the fields listed in Section 06 that apply to Schedules K-1 processing: Form 1041 Doc Code 66 Field Field Length Title +/- 06BTP 13 Beginning Tax Period N/A 06ETP 13 Ending Tax Period N/A 0601 12 Interest Amount + 0602B 12 Dividends Amount + 0603A 12 Net Short-Term Capital Gains + 0604A 12 Net Long-Term Capital Gains + 0605 12 Other Portfolio Income +/- 0605A 12 Ordinary Business Income +/- 0606A 12 Net Rental Real Estate Income +/- 0608 12 Other Rental Income +/- 0613C 2 Credits and Credit Recapture Code Enter the first valid code to the left of Line 0613C The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0613A 12 Credits and Credit Recapture Amount + Delete the money amount in Field 0613A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0613C. 0614C 2 Other Information Code Enter the first valid code to the left of Line 0614C The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0614A 12 Other Information Amount +/- Delete the money amount in Field 0614A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0614C. Form 1065 Doc Code 65 Field Field Length Title +/- 06BTP 13 Beginning Tax Period N/A 06ETP 13 Ending Tax Period N/A 06H2I 1 Disregarded Entity Checkbox N/A 06H2N 26 Disregarded Entity Name N/A 06H2T 9 Disregarded Entity TIN N/A 06PRP 1 Retirement Plan Checkbox N/A 06JPS 6 Capital Beginning % N/A 06JPE 6 Capital Ending % N/A 06JCI 1 Partnership Interest Checkbox N/A 06KNE 12 NonRecourse Ending Amount + 06KQE 12 Qualified Nonrecourse Ending Amount + 06KRE 12 Recourse Ending Amount + 06KCI 1 Liability Amount Checkbox N/A 06KC3 1 Debit Subject to Guarantees Checkbox N/A 06LCB 12 Beginning Capital Account +/- 06LCE 12 Ending Capital Account +/- 06NUB 12 Beginning Unrecognized Sec 704(C) +/- 06NUE 12 Ending Unrecognized Sec 704(C) +/- 0601 12 Ordinary Income Amount +/- 0602 12 Net Real Estate Rental Amount +/- 0603 12 Other Net Rental Amount +/- 0604A 12 Guaranteed Payments for Service + 0604B 12 Guaranteed Payments for Capital + 0605 12 Interest Income + 0606A 12 Ordinary Dividends Amount + 0606C 12 Dividend Equivalents + 0607 12 Royalties + 0608 12 Net Short-Term Capital Gains +/- 0609A 12 Net Long-Term Capital Gains +/- 0611C 2 Other Income (Loss) Code Enter the first valid code to the left of Line 0611C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e (AB, CD). 0611A 12 Other Income (Loss) Amount +/- Delete the money amount in Field 0611A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0611C. 0612 12 Section 179 Deduction + 0613C 2 Other Deductions Code Enter the first valid code to the left of Line 0613C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0613A 12 Other Deductions Amount +/- Delete the money amount in Field 0613A if the corresponding Alpha Designator Code A-ZZ is not present in field 0613C. 0615C 2 Credit Code Enter the first valid code to the left of line 0615C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0615A 12 Credit Amounts +/- Delete the money amount in Field 0615A if the corresponding Alpha Designator Code A-ZZ is not present in 0615C. 0616 1 Sch K-3 Attached Checkbox N/A 0620C 2 Other Information Code Enter the first valid code to the left of Line 0620C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0620A 12 Other Information Amount +/- Delete the money amount in Field 0620A if the corresponding Alpha Designator Code A-ZZ is not present in field 0620C. 0622 1 At-Risk Checkbox N/A 0623 1 Passive Activity Checkbox N/A Form 1120-S Doc Code 67 Field Field Length Title +/- 06BTP 13 Beginning Tax Period N/A 06ETP 13 Ending Tax Period N/A 06F2T 9 Entity Responsible for Reporting TIN N/A 06F2N 26 Entity Responsible for Reporting Entity N/A 06F3E 26 Type of Shareholder Entity N/A 06FSP 12 Shareholders allocation percentage N/A 0601 12 Ordinary Income Amount +/- 0602 12 Net Real Estate Rental Amount +/- 0603 12 Other Net Rental Amount +/- 0604 12 Interest Amount + 0605A 12 Dividends Amount + 0606 12 Royalties + 0607 12 Net Short-Term Capital Gains +/- 0608A 12 Net Long-Term Capital Gains +/- 0610C 2 Other Income-Loss Code Enter the first valid code to the left of Line 0610C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0610A 12 Other Income-Loss-Amount +/- Delete the money amount in Field 0610A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0610C. 0611 12 Section 179 Deduction + 0612C 2 Other-Deductions Code Enter the first valid code to the left of Line 0612C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0612A 12 Other-Deductions Amount +/- Delete the money amount in Field 0612A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0612C. 0613C 2 Credits Code Enter the first valid code to the left of Line 0613C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD). 0613A 12 Credits Amount + Delete the money amount in Field 0613A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0613C. 0614 1 Schedule K-3 Attached Checkbox N/A 0617C 2 Other Information Code Enter the first valid code to the left of Line 0617C. The valid codes are A-ZZ. Note: Valid codes can be either one-digit (i.e., A) or two-digits and any combination (i.e., AB, CD). 0617A 12 Other Information Amount + Delete the money amount in Field 0617A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0617C.

# Section 16 Errors

3.0.101.20 (01-01-2025) Section 16 Errors This section provides instructions for correcting Section 16 error conditions. Foreign addresses see IRM 3.0.101.14.11.1.1.

# General Information

3.0.101.20.1 (01-01-2018) General Information Section 16 contains the payer entity data and is required for every record. Listed below are the fields contained in Section 16 that applies to Schedules K-1 processing: Field Field Length Title 16NM1 40 Payer Name Line 1 16NM2 40 Payer Name Line 2 16ADD 35 Payer Street Address 16CTY 22 Payer City 16ST 02 Payer State Code 16ZIP 09 Payer ZIP Code 16TIN 09 Payer TIN 16DLN 14 Payer DLN 16FCC 02 Foreign Country Code

# Section 16NM1 - Payer Name Line 1

3.0.101.20.2 (01-01-2022) Section 16NM1 - Payer Name Line 1 Valid characters are alpha, hyphen (-), blank, numeric and ampersand (&). Invalid Conditions: Field is completely blank. Field has characters other than alpha, hyphen (-), blank, numeric, or ampersand (&). A character follows two consecutive blanks. The first position has a blank. The number of character positions is more than 40. Correction Procedure: MeF - Correct all coding and transcription entry errors. If name is not present, research using the TIN if present. If Then There is a name entered in SEC16NM2 Move to SEC16NM1. TIN research matches name in 16ADD Enter name as payer and enter the street address (if City/ST match) from CC INOLE into SEC16ADD. There is an address match on CC INOLE Enter the name from CC INOLE as the payer. There is no name match or information on CC INOLE Enter "Z" and continue processing.

# Section 16NM2 - Payer Name Line 2

3.0.101.20.3 (09-17-2018) Section 16NM2 - Payer Name Line 2 Valid characters are alpha, hyphen (-), blank, numeric and ampersand (&). Invalid Conditions: Field has characters other than alpha, hyphen (-), blank, numeric, or ampersand (&). A character follows two consecutive blanks. The first position has a blank. The number of character positions is more than 40. Correction Procedure: MeF - Correct all coding and transcription errors. If name is not present, research using the TIN if present. If Then There is an address match on CC INOLE Enter the name from CC INOLE as the payer. There is no information Enter "Z" and continue processing.

# Section 16ADD - Payer Street Address

3.0.101.20.4 (01-01-2025) Section 16ADD - Payer Street Address Description - Field 16ADD is in the Entity Section of the return. Valid Characters are alpha, numeric, blank, hyphen (-), or slash (/). Invalid Condition - Field 16ADD generates as a field error when any of the following conditions are present: Any character is present other than alpha, numeric, blank, hyphen (-), or slash (/). The first position is blank. Any character follows two consecutive blanks. Correction Procedures: MeF - Correct all coding and transcription errors. If address is not present, research using the TIN if present. If unable to perfect, after research enter "ZZZ" as the street address. Note: Multiple Addresses - If more than one address is present, research CC INOLE and determine the correct address as follows: If Then CC INOLE matches one of the addresses on the return Enter the address listed on CC INOLE in Field 16ADD. CC INOLE does not match any of the addresses on the return Enter the first address found on the return to Field 16ADD. Foreign addresses see IRM 3.0.101.14.11.1.1.

# Section 16CTY - Payer City

3.0.101.20.5 (09-17-2018) Section 16CTY - Payer City Description - Field 16CTY is in the Entity Section of the return. Valid characters are alpha and blank. Invalid Conditions - Field 16CTY generates as a field error when any of the following conditions are present: The first position is blank. Any character is present and the second and third characters are blank. Any character follows two consecutive blanks. The Major City Code does not match any of the valid codes in the Major City Code Table. Correction Procedures: MeF - Correct all coding and transcription errors. Note: For a listing of Major City Codes, see Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code.

# Section 16ST - Payer State

3.0.101.20.6 (09-17-2018) Section 16ST - Payer State Description - Field 16ST is in the Entity section of the return. Valid characters are alpha and blank. Invalid Condition - This field is invalid if it is not found in the State Code Table. Correction Procedures: MeF - Correct all coding and transcription errors. For a description of valid State Codes, see Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations. Correction Procedures for APO/DPO/FPO Addresses - The U.S. Postal Service established new requirements for APO/DPO/FPO addresses. If the old address appears (i.e., AP New York, NY 091XX), convert the address to the new state code abbreviation based on the ZIP Code: ADDRESS ABBREVIATION LOCATION ZIP CODE APO AA Americas 340 DPO AA Americas 340 FPO AA Americas 340 APO AE Europe 090-098 DPO AE Europe 090-098 DPO AE Europe 090-098 FPO AE Europe 090-098 APO AP Pacific 962-987 DPO AP Pacific 962-987 FPO AP Pacific 962-987

# Section 16ZIP - Payer ZIP Code

3.0.101.20.7 (09-17-2018) Section 16ZIP - Payer ZIP Code Description - Field 16ZIP is in the Entity Section of the return. Valid characters are numeric and blank. Invalid Condition - Field 16ZIP generates as a field error when any of the following conditions are present: Any character is other than numeric or blank. An entry is other than five or nine positions. The entry is not within the range of 00501 and 99999. The first five positions are blank, and an entry is present in the last four positions. Correction Procedures: MeF - Correct all coding and transcription errors. Research any of the following for valid ZIP Code information: Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations, CCs INOLE or NAME. If Then Field 16ZIP is transcribed incorrectly Enter the correct ZIP Code from the return. Only the first five digits are required. A valid ZIP Code is not available from the return or attachment Determine the first three-digits of a valid ZIP Code for the Major City from Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code. Enter "01" for the fourth and fifth digits. The Major City is not listed in Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code or the first three digits cannot be determined Enter the ZIP Code of the state shown in the address from Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code.

# Section 16TIN - Payer TIN

3.0.101.20.8 (09-17-2018) Section 16TIN - Payer TIN Description - Field 16TIN is in Part I of the return. Valid characters are numeric. Invalid Condition - Field 16TIN generates as a field error when any of the following conditions are present: It is not numeric. It is less than nine characters. Correction Procedures: MeF - Correct all coding and transcription errors. If TIN is not present, research using the name line. If Then There is a match Enter TIN from research. A correct number cannot be determined Enter the number nine, (9) times.

# Priority IV Errors - Error Codes 014, 016, 020, 024 and 026

3.0.101.21 (01-01-2025) Priority IV Errors - Error Codes 014, 016, 020, 024 and 026 This section provides detailed error correction procedures for Error Codes 014, 016, 020, 024 and 026. These errors are displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display shows the Error Code assigned and the fields needed to make the necessary corrections. Foreign Address see IRM 3.0.101.14.11.1.1.

# ♦Error Code 014 - Payee Address♦

3.0.101.21.1 (01-01-2018) ♦Error Code 014 - Payee Address♦ Error Code 014 displays as follows: Field Designator Field Name Field Length 01ADD Payee Street Address 35 01CTY Payee City 22 01ST Payee State Code 02 01ZIP Payee ZIP Code 09

# Invalid Condition - Error Code 014

3.0.101.21.1.1 (01-01-2018) Invalid Condition - Error Code 014 Error Code 014 generates when all fields are not present as follows: If the street address is present, Field 01CTY and 01ST must be present, unless a Major City Code (MCC) is used. If a MCC is used, Field 01ADD must be present. A city must be present. If the city is not in the Major City format, Field 01ST must be present. Field 01ADD can be blank. A MCC is used and Field 01ST is present.

# Correction Procedures - Error Code 014

3.0.101.21.1.2 (01-01-2025) Correction Procedures - Error Code 014 MeF - Correct all coding and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. Research any of the following for valid address information. Document 7475, State Abbreviations Major City Codes, and Address Abbreviations CCs INOLE, ENMOD, or NAME If And Then A MCC is present A street address is not available Enter the city name (Spelled out, not in Major City format) in Field 01CTY. Enter the State Code in Field 01ST. Foreign addresses see IRM 3.0.101.14.11.1.1 The MCC is correct The state is present Delete Field 01ST. The ZIP Code cannot be corrected from the information on the return, attachments, or research Determine the first three-digits of the ZIP Code from Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code. Enter "01" for the fourth and fifth digits in Field 01ZIP.

# ♦Error Code 016 - Payee Zip/Major City Code Mismatch♦

3.0.101.21.2 (01-01-2018) ♦Error Code 016 - Payee Zip/Major City Code Mismatch♦ Error Code 016 displays as follows: Field Designator Field Name Field Length 01CTY Payee City 22 01ST Payee State 02 01ZIP Payee ZIP Code 09

# Invalid Condition - Error Code 016

3.0.101.21.2.1 (01-01-2018) Invalid Condition - Error Code 016 Error Code 016 generates when the ZIP Code is inconsistent with the Major City Code or State Code.

# Correction Procedures - Error Code 016

3.0.101.21.2.2 (01-01-2018) Correction Procedures - Error Code 016 MeF - Correct all coding and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. Research any of the following for valid ZIP Code information: Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations CCs INOLE, ENMOD, or NAME If only the first three-digits of the ZIP Code can be determined, enter "01" in the fourth and fifth positions. If And Then Unable to determine a valid ZIP Code from the return or attachment Enter the valid ZIP Code found through research in Field 01ZIP. The address is in a Major City A MCC can be determined, Enter the name of the city in Field 01CTY. Enter the State Code in Field 01ST. The address is not in a Major City Enter the proper state abbreviation in Field 01ST. Enter the ZIP Code in Field 01ZIP. Correct Procedures for APO/DPO/FPO Address - The U.S. Postal Service established new requirements for APO/DPO/FPO addresses. If the old address appears (i.e., AP New York, NY 091XX), convert the address to the new state code abbreviations based on the ZIP Code: ADDRESS ABBREVIATION LOCATION ZIP CODE APO AA Americas 340 DPO AA Americas 340 FPO AA Americas 340 APO AE Europe 090-098 DPO AE Europe 090-098 FPO AE Europe 090-098 APO AP Pacific 090-098 DPO AP Pacific 090-098 FPO AP Pacific 090-098

# Error Code 020

3.0.101.21.3 (01-01-2025) Error Code 020 Error Code 020 screen displays as follows: Form 1041 Doc Code 66 Field Designator Field Name 06BTP Beginning 06ETP Ending 0601 Interest Income 0602B Ordinary Dividends Note: Line 2a on form 0603A Net Short-Term Capital Gains 0604A Net Long-Term Capital Gains 0605 Other Portfolio Income 0605A Ordinary Business Income Note: Line 6 on form 0606A Net Rental Real Estate Income Note: Line 7 on form 0608 Other Rental Income 0613C Credit Recapture Code 0613A Credit Recapture 0614C Other Information Code 0614A Other Information Form 1065 Doc Code 65 Field Designator Field Name 06BTP Beginning 06ETP Ending 06KNE Nonrecourse Ending 06KQE Qualified Nonrecourse Ending 06KRE Recourse Ending 06LCB Beginning Capital 06LCE Ending Capital 06NUB Beginning Unrecognized Sec. 704(c) 06NUE Ending Unrecognized Sec. 704(c) 0601 Ordinary Income 0602 Net Real Estate Rental Amount 0603 Other Net Rental Amount 0604a Guaranteed Payment for Service 0604b Guaranteed Payment for Capital 0605 Interest Income 0606A Ordinary Dividends Amount 0606C Dividend Equivalents 0607 Royalties 0608 Net Short-Term Capital Gains 0609a Net Long-Term Capital Gains 0611C Other Income Code 0611A Other Income 0612 Section 179 Deduction 0613C Other Deductions Code 0613A Other Deductions 0615C Other Credits Code 0615A Other Credits 0620C Other Information Code 0620A Other Information Form 1120-S Doc Code 67 Field Designator Field Name 06BTP Beginning 06ETP Ending 0601 Ordinary Income Amount 0602 Net Real Estate Rental Amount 0603 Other Net Rental Amount 0604 Interest Amount 0605A Dividends Amount 0606 Royalties 0607 Net Short-Term Capital Gains 0608A Net Long-Term Capital Gains 0611 Section 179 Deduction 0612C Other Deductions Code 0612A Other Deductions 0613C Credits Code 0613A Credits 0617A Other Information Code 0617C Other Information Invalid Conditions by form type: Forms Transcribed Fields 1041 0605a, 0607 1065 0601, 0602, 0603, 0608, 0609a 1120-S 0601, 0602, 0603, 0607, 0608a Transcribed Fields by form type: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Forms Transcribed Fields 1041 0601, 0602a, 0603, 0604a, 0614 1065 0604, 0605, 0606a, 0607, 0612 1120-S 0604, 0605a, 0606, 0611, 0613 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Check the entries to make sure the entries are valid or are not misplaced entries. If there are misplaced entries, move or delete the entries. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 024 - Payer Address

3.0.101.21.4 (01-01-2018) Error Code 024 - Payer Address Error Code 024 displays as follows: Field Designator Field Name Field Length 16ADD Payer Street Address 35 16CTY Payer City 22 16ST Payer State Code 02 16ZIP Payer ZIP Code 09

# Invalid Condition - Error Code 024

3.0.101.21.4.1 (01-01-2018) Invalid Condition - Error Code 024 Error Code 024 generates if all fields are not present as follows: If the street address is present, Field 16CTY and Field 16ST must be present unless a Major City Code (MCC) is used. If a MCC is used, Field 16ADD must be present. A city must be present. If the city is not in the Major City format, Field 16ST must be present. Field 16ADD can be blank. A MCC is used and Field 16ST is present.

# Correction Procedures - Error Code 024

3.0.101.21.4.2 (01-01-2018) Correction Procedures - Error Code 024 MeF - Correct all coding and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. Research any of the following for valid address information: Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations CCs INOLE, ENMOD, or NAME If And Then A MCC is present A street address is not available Enter the city name (spelled out, not in Major City format) in Field 16CTY. Enter the State Code in Field 16ST. The MCC is correct The state is present Delete Field 16ST. The ZIP Code or address cannot be corrected from the information on the return, attachments, or from research Determine the first three-digits of the ZIP Code from Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code. Enter "01" for the fourth and fifth digits in Field 16ZIP.

# Error Code 026 - Payer Zip/Major City Code Mismatch

3.0.101.21.5 (01-01-2018) Error Code 026 - Payer Zip/Major City Code Mismatch Error Code 026 displays as follows: Field Designator Field Name Field Length 16CTY Payer City 22 16ST Payer State 02 16ZIP Payer ZIP Code 09

# Invalid Condition - Error Code 026

3.0.101.21.5.1 (01-01-2018) Invalid Condition - Error Code 026 Error Code 026 generates when the ZIP Code is inconsistent with the Major City Code or State Code.

# Correction Procedures - Error Code 026

3.0.101.21.5.2 (01-01-2018) Correction Procedures - Error Code 026 MeF - Correct all coding and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. Research any of the following for valid ZIP Code information: Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations CCs INOLE, ENMOD, or NAME If only the first three-digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions. If And Then Unable to determine a valid ZIP Code from the return or attachment Enter the valid ZIP Code found through research in Field 16ZIP. The address is in a Major City A MCC can be determined Enter the MCC in Field 16CTY. Delete the State Code in Field 16ST. The address is not in a Major City Enter the proper state abbreviation in Field 16ST. Enter the ZIP Code in Field 16ZIP. Correction Procedure for APO/DPO/FPO Address The U.S. Postal Service established new requirements for APO/DPO/FPO addresses. If the old address appears (i.e., (AP New York, NY 091XX), convert the address to the new state code abbreviations based on the ZIP Code: ADDRESS ABBREVIATION LOCATION ZIP CODE APO AA Americas 340 DPO AA Americas 340 FPO AA Americas 340 APO AE Europe 090-098 DPO AE Europe 090-098 FPO AE Europe 090-098 APO AP Pacific 962-987 DPO AP Pacific 962-987 FPO AP Pacific 962-987

# ERS – When Correspondence is Required

3.0.101.22 (01-01-2018) ERS – When Correspondence is Required Correspondence may be required if any of the following is present: If the Schedules K-1 are received in continuous format (e.g., computer listings or typed listings), correspond requesting separate Schedules K-1. If substitute Schedules K-1 are received and do not meet the requirements listed in IRM 3.0.101.5.3, Substitute Schedules K-1, correspond requesting a valid substitute form, or the official IRS form.

# Post Document Preparation

3.0.101.23 (01-01-2018) Post Document Preparation Pick up work according to the number of carts or boxes included (i.e., box 1 of 2, box 2 of 2). Leaf through Schedules K-1 to determine which Schedules K-1 belong to a single parent (parent DLN is stamped in the upper left of the first Schedule K-1). The Schedules K-1 for each parent should be in separate gusset/blue folder or separated by a pink piece of paper. You may find many documents with attachments. In this case, all the following pages should match the front page in some way (EIN, Name). If there is a stray Schedule K-1 without a DLN that doesn't match any other documents, pull the document, and send to Code and Edit as a "Loose Schedule K-1." Return block of documents to "stat" box or cart.

# Output Report

3.0.101.23.1 (01-01-2018) Output Report Instructions for working the "Actual Output Report." The "Actual Output Report" lists all DLNs that is either output or deleted. Verify every DLN on the "Actual Output Report." If the batch has a DLN not on the report: Pull entire block and make sure the parent DLN is written or stamped on the first document. Give the entire block of documents to the lead or designated employee for research. If block is deleted, the lead or designated employee routes it for processing. If block is not deleted and is still on the SCRIPS system, the lead or designated employee takes the necessary action to have the block worked and output. If a single document is deleted from a block: Pull the document from the block. Make sure the parent DLN is written in the upper left corner of each Schedule K-1 pulled. Route deleted, pulled documents to Batching for further processing.

# Post Document Preparation for Files

3.0.101.23.2 (01-01-2024) Post Document Preparation for Files The documents are received on batch carts in gusset/blue folders or in "stat" boxes after raw input has been completed. After receipt, prepare documents for filing as follows: Check parent DLN on folder or on "stat" box against the first Schedule K-1 parent DLN in each folder or "stat" box to ensure they match. If parent DLN is for an electronically filed return (FLC of DLN (first two-digits) are 14, 16, 22, 35, 38, 41, 43, 52, 64, 65, 72, 75, 76, 92, 93, or 95), destroy as classified waste. If folder is labeled "Loose Schedules K-1," prepare an "attachment document," staple to the Schedule and route to Files to be attached to the parent return. For all others, make sure parent DLN is stamped/written on gusset/blue folders or "stat" boxes. If gusset/blue folder is not provided for a parent DLN, create one by stamping/writing the parent DLN on the top tab and placing the Schedules K-1 inside the folder. Place folders in the box or batch cart with the parent DLN sticking out, in ascending order, from right to left, facing the front of the box/batch cart. If DLN is out of order (e.g., LC244–091–49700–2, LC244–091–49800–2, LC244–091–51000–2, LC244-091–49900–2), associate in the correct DLN order. If there are different FLCs within the DLNs, ensure that they are in their own gusset/blue folder and placed at the back of the box in order. Example: 29244, 60244, 85244 can all be put in the same box as the 29244, however they need to have their own gusset/blue folder and placed in the box in DLN order. "Re-file" documents should be stapled together for each parent DLN, place the documents in a "stat" box labeled "Re-file" and route to Files. Prepare other gusset/blue folders or "stat" boxes, when necessary, to eliminate over stuffing. If over-stuffing is an ongoing problem, coordinate with the Pre-Doc Prep Function. Note: There should be a gusset/blue folder for each parent DLN, and the gusset/blue folders should be in parent DLN order within each "stat" box or batch cart.

# Duplex Schedules K-1

3.0.101.23.3 (01-01-2018) Duplex Schedules K-1 Duplex (Carbon Copy) Schedules K-1 cannot process through SCRIPS and are photocopied in Pre-Doc Prep and placed in a folder. When received take the following actions: Remove the duplex Schedules K-1 from the folder. Re-associate to the photocopied Schedules K-1 before routing to Files.

# Set-Up for Document File Retention

3.0.101.24 (01-01-2018) Set-Up for Document File Retention Documents are placed in "stat" boxes. Arrange documents in proper filing sequence. Keep all documents in parent DLN order. After the weekly cycle has been accumulated (daily where space limitations or other local requirements dictate) inter-file the cycle on permanent shelving for retention.

# Files

3.0.101.25 (01-01-2018) Files When requests for the parent return (Form 1041, Form 1065 and Form 1120-S) and Schedules K-1 are received by Files: If the requests are received via Form 5546 (Exam request) pull and charge out both the parent return and the Schedules K-1 and forward to requester. If a request is received from Statistic of Income (SOI), for both the Form 1120-S and the related Schedules K-1, pull and charge out both and forward to SOI. Don't pull the Schedules K-1 for Form 1041 and Form 1065. If a request is received from Return and Income Verification Services (RAIVS) for Form 1120-S, Form 1041, or Form 1065 and the related Schedules K-1, pull and charge out both and forward to RAIVS. If requests are received from other areas for Form 1041, Form 1065 and Form 1120-S and the related Schedules K-1 via CC ESTAB/DOALL, they must enter "Pull Schedule K-1" in the remarks field. If "Pull Schedule K-1" is not present in the remarks field, pull and charge out only the parent return and forward to the requester. If the request is received via Form 2275, Records Request, Charge and Recharge for the parent return and the related Schedules K-1, they must write "Pull Schedule K-1" in the Remarks block. If "Pull Schedule K-1" is not present in the remarks block, pull and charge out only the parent return and forward to the requester.

# Servicing Requests for Returns, Copies, and Information

3.0.101.26 (01-01-2018) Servicing Requests for Returns, Copies, and Information When a request for a document arrives in Files, and the document is already charged-out or is missing, note the complete charge-out data on the requisition. If the document/block is not in Files, ensure necessary action is taken to guarantee that the document/block is not misfiled or possibly shelved incorrectly (i.e., notify supervisor for special search). If an "A" is marked on the Block Control Sheet, there is a duplicate DLN. Check the following block, marked "B" on the block control sheet, to ensure pulling of the correct document. Prepare copies where requested. Re-file the original. Sort filled requests into location of requestor and route to requestor. The Unit Address List (UAL) is available on the Submission Processing website and has addresses corresponding with the IDRS group numbers of the requestor. Perform special search on unfilled requests only if the special search criteria are met. See IRM 3.5.61.11, Requests for Association of Attachments. Form 8161, Error Resolution Charge-outs, are received in two ways: Part 1 only - Error Resolution already has the return. File part 1 in its proper place in the block. All three parts - Attach parts 2 and 3 to return and route to Error Resolution. File part 1 in its proper place in the block.

# Re-Filing

3.0.101.27 (01-01-2018) Re-Filing When previously charged-out parent and Schedules K-1 are received back in Files to be re-filed, file both parent and Schedules K-1 associated by parent DLN. Never attach, associate, or re-file into Schedules K-1 folders. When processed "Loose Schedules K-1" are received in Files, if necessary, research IDRS for matching parent DLN, then re-file behind parent return. When attachments other than Schedules K-1 are received, file with the parent return using Form 10023-B, Attachment (To Be Associated With Return). The parent DLN is written on the upper left of the Schedules K-1. These attachments are pulled in the Pre-Doc Prep area but cannot be processed through the SCRIPS scanners and need to be re-associated with the parent return.

# Retiring Documents to Federal Records Center

3.0.101.28 (04-19-2018) Retiring Documents to Federal Records Center Files function retires Schedules K-1 at the same time as the matching parent blocks, per Document 12990, Records and Information Management Records Control Schedules. To find this information, open the attached link and refer to the information in the table below. IRS Records Control Schedules (RCS) Schedule Page Item Item Tax Administration – Taxpayer Services (TS) Records 29 420 56 58

# Form 1041 Schedule K-1

Exhibit 3.0.101-1 Form 1041 Schedule K-1 This is an exhibit of the Form 1041 Schedule K-1 with T lines for transcription Please click here for the text description of the image.

# Form 1065 Schedule K-1

Exhibit 3.0.101-2 Form 1065 Schedule K-1 This is an exhibit of the Form 1065 Schedule K-1 with T lines for transcription Please click here for the text description of the image.

# Form 1120-S Schedule K-1

Exhibit 3.0.101-3 Form 1120-S Schedule K-1 This is an exhibit of the 1120-S Schedule K-1 with T lines for transcription Please click here for the text description of the image.

# Standard Abbreviations

Exhibit 3.0.101-4 Standard Abbreviations When it is necessary to shorten entries, the abbreviations listed below must be used to shorten entries, EXCEPT when used to determine name control. NAME/OR PHRASE ABBREVIATION Accounting ACCTG Account ACCT Accounts ACCTS Administration ADMIN Administrator/Administrators ADM/ADMS America(n) AMER Associates ASSOC Association ASSN Blue Cross/Blue Shield BC BS Brook(s) BRK(S) Brotherhood BRTHHD Brothers BROS Burg(s) BG(S) Care of/in care of % (Name Line 2 only) Casualty CASLTY Commission COMM Company/Companies CO/COS Comptroller COMPT Computer COMP Consolidated CONS Construction CONST Cooperative COOP Corporation/Corporations CORP/CORPS Co-Trustee CO-TTEE Co-Trustees CO-TTEES Credit Union CU Data Processing DP Dated Jan. 16, 1987 Convert dates to MM-DD-YY format with hyphens. (DO NOT ENTER DATE/DATED/DTD OR THE ALPHA MONTH.) Deceased DECD Department DEPT Doing business as, D/B/A, D.B.A. DBA District DIST Division DIV Electrical ELEC Employees EMP Enterprises ENT Executor/Executrix EX Executors/Executives EXS Family FAM Family Trust FAM TR Federal FED Federal Credit Union FCU Fiduciary FID Finance FIN First National Bank FNB For the Benefit of, F/B/O, F.B.O. FBO Funeral Trust FNER TR Group GRP Headquarters HDQTRS Hourly HRLY Human Resources HM RES Human Development HUM DEVLP Incorporated INC Industry(ies) INDUST Institute, Institution INST Insurance INS International INT Investment, Investors INVEST Irrevocable IRRV Irrevocable Trust IRRV TR Limited LTD Management MGMT Manufacturing MFG Marital Trust MRTL TR Mental Health MEN HLTH Municipal MUN Mutual MUTL National NAT National Guard NAT GD Non-exempt Charitable Trust NECT Pension PENS Partner PTR Partner Number PTR NO Partnership PTRSP Personal Representative PER REP Professional Association PA Professional Corporation PC Professional Service PS Products PROD Railroad RR Realty RLTY Retirement RET Revocable RVOC Revocable Trust RVOC TR Salary(ies) SAL Savings SAV Savings and Loan SL Service(s) SERV(S) Small Corporation SC Stevedoring STVDG Transportation TRANS Telegraph TEL Telephone TEL Testamentary TEST Trust/Trusts TR/TRS Trustee/Trustees TTEE/TTEES Under the will of, U/W, under will UW Under agreement, U/A, Under agreement with UA Under Trust Agreement UTA United States US University UNIV US Air Force USAF US Army USA US Coast Guard USCG US Marine Corp USMC US Navy USN Voluntary Employee Benefit Association VEBA

# Street Address Abbreviations

Exhibit 3.0.101-5 Street Address Abbreviations When necessary to shorten entries, street address abbreviations that must be used. For SCRIPS processing it is not necessary to abbreviate any word if it is correctly recognized by the scanner. This requirement applies only if the word is manually entered. Note: Abbreviate East, North, South and West only when it is used as a direction. Word Abbr. Word Abbr. Word Abbr. Alley ALY Ford FRD Pines PNES Annex ANX Forest FRST Plain PLN Arcade ARC Forge FRG Plains PLNS Bayou BYU Fork FRK Plaza PLZ Beach BCH Forks FRKS Point PT Bend BND Fort FT Port PRT Bluff BLF Freeway FWY Prairie PR Bottom BTM Gardens GDNS Radical RADL Branch BR Gateway GTWY Ranch RNCH Bridge BRG Glen GLN Rapids RPDS Brook BRK Green GRN Rest RST Burg BG Grove GRV Ridge RDG Bypass BYP Harbor HBR River RIV Camp CP Haven HVN Second 2nd Canyon CYN Heights HTS Shoal SHL Cape CPE Hill HL Shoals SHLS Causeway CSWY Hills HLS Shore SHR Center CTR Hollow HOLW Shores SHRS Cliffs CLFS Inlet INLT Spring SPG Club CLB Island IS Springs SPGS Corner COR Islands ISS Square SQ Corners CORS Isle ISLE Station STA Course CRSE Junction JCT Stream STRM Cove CV Knolls KNLS Summit SMT Creek CRK Lake LK Third 3rd Crescent CRES Lakes LKS Trace TRCE Crossing XING Landing LNDG Track TRAK Dale DL Light LGT Trail TRL Dam DM Loaf LF Trailer TRLR Divide DV Locks LCKS Tunnel TUNL Estates EST Lodge LDG Turnpike TPKE Expressway EXPY Manor MNR Union UN Extension EXT Meadows MDWS Valley VLY Falls FLS Mill ML Viaduct VIA Ferry FRY Mills MLS View VW Field FLD Mission MSN Village VLG Fields FLDS Mount MT Ville VL First 1st Mountain MTN Vista VIS Flats FLT Orchard ORCH Wells WLS Street address abbreviations that must be used. For SCRIPS processing it is not necessary to abbreviate any word if it is correctly recognized by the scanner. This requirement applies only if the word is manually entered. Note: Abbreviate East, North, South and West only when it is used as a direction. Word Abbr. Word Abbr. Air Force Base AFB One-half (all fractions space before and after the number) 1/1 Apartment APT Parkway PKWY Avenue AVE Place PL Boulevard BLVD Post Office Box * or PO BOX Building BLDG Route RTE Circle CIR Road RD Court CT Room RM Department DEPT R.D., RFD, R.F.D., R. Rural Delivery, Rural Route RR Drive DR South S East E Southeast, S.E. SE Floor FL Southwest, S.W. SW General Delivery GEN DEL Street ST Highway HWY Suite STE Highway Contract HC Terrace TER Lane LN West W North N Northeast, N.E. NE Northwest, N.W. NW

# State/Major City/ZIP Code/Major City Code

Exhibit 3.0.101-6 State/Major City/ZIP Code/Major City Code If the ZIP Code is missing or invalid, add "01" to the three digits shown below. State Major City Zip Major City Code AK Anchorage 995 AN AK Fairbanks 997 FK AL Auburn 368 AF AL Birmingham 352 BI AL Florence 356 FC AL Huntsville 358 HU AL Mobile 366 MO AL Montgomery 361 MG AL Tuscaloosa 354 TB AR Fayetteville 727 FB AR Fort Smith 729 FS AR Jonesboro 724 JB AR Little Rock 722 LR AR North Little Rock 721 NL AR Pine Bluff 716 PB AZ Chandler 852 YZ AZ Glendale 853 GE AZ Mesa 852 MZ AZ Peoria 853 PY AZ Phoenix 850 PX AZ Scottsdale 852 YS AZ Tempe 852 TE AZ Tucson 857 TU CA Alhambra 918 YA CA Anaheim 928 AH CA Bakersfield 933 BD CA Berkeley 947 BE CA Chula Vista 919 DV CA Englewood 903 ID CA Fresno 937 FO CA Glendale 912 GL CA Huntington Beach 926 HB CA Inglewood 903 ID CA Irvine 926-927 IV CA Long Beach 907-908 LB CA Los Angeles 900 LA CA Modesto 953 MC CA North Hollywood 916 NW CA Oakland 946 OA CA Oceanside 920 OE CA Oxnard 930 OX CA Palo Alta 943 PQ CA Pasadena 910-911 PD CA Riverside 925 RS CA Sacramento 942, 958 SC CA Salinas 939 YL CA San Bernardino 924 SR CA San Diego 921 SD CA San Francisco 941 SF CA San Jose 951 SJ CA Santa Ana 927 SA CA Santa Barbara 931 SC CA Stockton 952 SN CA Torrance 905 TN CA Van Nuys 913-914 VN CO Arvada 800, 804 AV CO Aurora 800 AZ CO Boulder 803 BV CO Colorado Springs 809 CS CO Denver 800-802 DN CO Greeley 806 GC CO Lakewood 801-802, 804 LW CO Pueblo 810 PU CO Westminster 800, 802 WD CT Bridgeport 066 BP CT Hartford 061 HD CT New Haven 065 NH CT Stamford 069 ST CT Waterbury 067 WT DC Washington 200-205, 569 DC DE Wilmington 198 WI FL Boca Raton 334 BZ FL Bradenton 342 BG FL Cape Coral 339 CF FL Clearwater 337 CQ FL Daytona Beach 320-321 DF FL Fort Lauderdale 333 FL FL Fort Pierce 349 FP FL Gainesville 326 GF FL Hialeah 330 HI FL Hollywood 330 HW FL Jacksonville 322 JV FL Lakeland 338 LK FL Melbourne 329 ML FL Miami 330-332 MF FL Orlando 328 OR FL Pensacola 325 PE FL St. Petersburg 337 SP FL Tallahassee 323 TL FL Tampa 336 TA FL West Palm Beach 334 WP GA Albany 317 AY GA Athens 306 AE GA Atlanta 303,311,399 AT GA Augusta 309 AG GA Columbus 318-319 CM GA Macon 312 MA GA Marietta 300 MT GA Savannah 314 GS HI Honolulu 968 HL IA Cedar Rapids 524 CR IA Davenport 528 DP IA Des Moines 503 DM IA Dubuque 520 DQ IA Sioux City 511 SX IA Waterloo 507 WL ID Boise 837 BS ID Pocatello 832 PC IL Aurora 605 AO IL Champaign 618 CX IL Chicago 606-608 CH IL Decatur 625 DT IL East St. Louis 622 ES IL Evanston 602 EN IL Joliet 604 JT IL Naperville 605 NP IL Oak Park 603 OP IL Peoria 616 PL IL Rockford 611 RF IL Springfield 627 XL IN Bloomington 474 BQ IN Evansville 477 EV IN Fort Wayne 468 FY IN Gary 464 GY IN Hammond 463 HM IN Indianapolis 462 IN IN Lafayette 479 LF IN South Bend 466 SB IN Terre Haute 478 TH KS Kansas City 661 KA KS Overland Park 662 OV KS Shawnee Mission 662 SM KS Topeka 666 TP KS Wichita 672 WK KY Lexington 405 LX KY Louisville 402 LE KY Owensboro 423 OW LA Baton Rouge 708 BR LA Bossier City 711 BW LA Lafayette 705 LL LA Lake Charles 706 LC LA Metairie 700 MI LA Monroe 712 MB LA New Orleans 701 NO LA Shreveport 711 SH MA Boston 021,022 BO MA Cambridge 021,022 CB MA Fall River 027 FR MA Lowell 018 LM MA Lynn 019 LY MA New Bedford 027 ND MA Newton 021 NE MA Quincy 021 QU MA Springfield 011 XA MA Worcester 016 WE MD Baltimore 212 BA MD Cumberland 215 CK MD Gaithersburg 208 GG MD Silver Spring 209 SS ME Augusta 043 AA ME Lewiston 042 LT ME Portland 041 PT MI Dearborn 481 DB MI Detroit 482 DE MI East Lansing 488 ET MI Flint 485 FT MI Grand Rapids 495 GR MI Kalamazoo 490 KZ MI Lansing 489 LG MI Muskegon 494 MK MI Saginaw 486 SG MI Sterling Heights 483 YH MI Warren 480 WR MN Bloomington 554 BN MN Duluth 557-558 DL MN Minneapolis 554 MS MN St. Paul 551 SU MO Independence 640 IE MO Kansas City 641 KC MO Springfield 658 XO MO St. Joseph 645 XM MO St. Louis 631 SL MS Biloxi 395 BL MS Greenwood 389 GW MS Hattiesburg 394 HT MS Jackson 392 JN MS Meridian 393 MD MT Billings 591 IB MT Great Falls 594 GT MT Helena 596 HE MT Missoula 59 MM NC Asheville 288 AS NC Chapel Hill 275 CJ NC Charlotte 282 CE NC Durham 277 DU NC Fayetteville 283 FN NC Gastonia 280 GN NC Greensboro 274 GO NC High Point 272 HC NC Raleigh 276 RL NC Wilmington 284 WN NC Winston-Salem 271 WS ND Bismarck 585 BB ND Fargo 581 FA NE Lincoln 685 LN NE Omaha 681 OM NH Manchester 031 MR NH Nashua 030 NS NH Portsmouth 038 PS NJ Atlantic City 084 AC NJ Camden 081 CD NJ East Orange 070 EO NJ Elizabeth 072 EL NJ Hackensack 076 HS NJ Jersey City 073 JC NJ New Brunswick 089 NB NJ Newark 071 NK NJ Paterson 075 PN NJ Trenton 086 TR NM Albuquerque 871 AQ NM Las Cruses 880 LZ NM Santa Fe 875 YF NV Henderson 890 HF NV Las Vegas 891 LV NV North Las Vegas 890 NT NV Reno 895 RE NY Albany 122 AL NY Binghamton 139 BC NY Bronx 104 BX NY Brooklyn 112 BK NY Buffalo 142 BF NY Far Rockaway 110,116 BK NY Flushing 113 FG NY Jamaica 114 JA NY Jamestown 147 JM NY Long Island City 111 LI NY New York 100-102 NY NY Niagara Falls 143 NF NY Rochester 146 RC NY Schenectady 123 SK NY Staten Island 103 SI NY Syracuse 132 SY NY Utica 135 UT NY White Plains 106 WJ NY Yonkers 107 YK OH Akron 443 AK OH Canton 447 CA OH Cincinnati 452 CN OH Cleveland 441 CL OH Columbus 432 CO OH Dayton 454 DY OH Hamilton 450 HA OH Parma 441 PZ OH Springfield 455 XH OH Toledo 436 TO OH Warren 444 WO OH Youngstown 445 YO OK Norman 730 NR OK Oklahoma City OC 731 OK Tulsa 741 TS OR Eugene 974 EU OR Portland 972 PO OR Salem 973 XR PA Allentown 181 AW PA Bethlehem 180 BM PA Erie 165 ER PA Harrisburg 171 HG PA Johnstown 159 JO PA Lancaster 176 LP PA Philadelphia 190-192 PH PA Pittsburgh 151-152 PI PA Reading 196 RD PA Scranton 185 XC PA Wilkes-Barre 187 WR PA Williamsport 177 WM PA York 173-174 YR PR San Juan 009 XJ RI Cranston 029 RT RI Providence 029 PR RI Warwick 028 WW SC Anderson 296 AJ SC Charleston 294 CT SC Columbia 292 CU SC Florence 295 FE SC Greenville 296 GV SC Rock Hill 297 RH SC Spartanburg 293 SQ SD Aberdeen 574 AD SD Sioux Falls 571 IQ TN Chattanooga 374 CG TN Clarkesville 370 YN TN Johnson City 376 JH TN Kingsport 376 KP TN Knoxville 379 KN TN Memphis 375,381 ME TN Nashville 372 NA TX Abilene 796 AB TX Amarillo 791 AM TX Arlington 760 IA TX Austin 733,787 AU TX Beaumont 777 BT TX Brownsville 785 BJ TX Corpus Christi 786,784 CC TX Dallas 752-753 DA TX El Paso 799 EP TX Fort Worth 761 FW TX Galveston 775 GA TX Garland 750 GD TX Harlingen 782 HR TX Houston 770-772 HO TX Irving 750 IR TX Laredo 780 LD TX Lubbock 794 LU TX Port Arthur 776 PA TX San Antonio 782 SO TX Waco 767 WX TX Wichita Falls 763 WF UT Ogden 844 OG UT Provo 846 PV UT Salt Lake City 841 XU UT West Valley City 841 WC VA Alexandria 223 AX VA Arlington 222 AR VA Charlottesville 229 CV VA Chesapeake 233 CP VA Hampton 236 HP VA Newport News 236 NN VA Norfolk 235 NV VA Portsmouth 237 PM VA Richard 231-232 RI VA Roanoke 240 RO VA Virginia Beach 234 VB VT Burlington 054 BU WA Bellingham 982 BH WA Bremerton 983 BY WA Kennewick 993 KW WA Olympia 985 OL WA Seattle 981 SE WA Spokane 992 SW WA Tacoma 983-984 TC WA Vancouver 986 VA WI Green Bay 543 GB WI Janesville 535 JE WI Kenosha 531 KE WI Madison 537 MN WI Milwaukee 532 MW WI Oshkosh 549 OK WI Racine 534 RA WI Sheboygan 530 XB WI West Allis 532 WA WV Charleston 253 CW WV Huntington 257 HN WV Parkersburg 261 PK WV Wheeling 260 WH WY Casper 826 CZ WY Cheyenne 820 CY

# Foreign ZIP Code, City and State Exceptions

Exhibit 3.0.101-7 Foreign ZIP Code, City and State Exceptions ZIP CITY STATE 75502 Texarkana AR 45275 Airport KY 71749 Junction City LA 03801 Naval Base ME 20331 Andrews AFB MD 06390 Fishers Island NY 73949 Texhoma TX 20041 Dulles Int'l Airport VA 20370 Navy Annex VA 20301 Pentagon VA 49936 Alvin WI

# Conversion Chart

Exhibit 3.0.101-8 Conversion Chart Instructions for converting Schedule K-1 Note: The charts below list only the new fields that have been added to the Schedules K-1. Form 1041 Conversion Chart Line Title 2004 Line Number 2005 through 2016 Line Number 2018 Line Number and Later Beginning and Ending Tax Period N/A N/A Beginning and Ending Tax Period Ordinary Dividends 2b 2a 2a Other Portfolio Income 5a 5 5 Net Rental Real Estate Income 6a 7 7 Other Rental Income 6a 8 8 Form 1065 Conversion Chart Line Title 2004 through 2017 Line Number 2018 through 2020 Line Number 2021 through 2022 Line Number 2023 and Later Line Number Beginning and Ending Tax Period N/A Started 2017 Beginning and Ending Tax Period Beginning and Ending Tax Period Beginning and Ending Tax Period Guaranteed Payments 4 4 4c 4c Interest Income 5 5 5 5 Ordinary Dividends 6a 6a 6a 6a Dividend Equivalents N/A 6c 6c 6c Royalties 7 7 7 7 Net Short-Term Capital Gain (Loss) 8 8 8 8 Net Long-Term Capital Gain (Loss) 9a 9a 9a 9a NonRecourse Ending N/A N/A Line K Line K1 Qualified NonRecourse Ending N/A N/A Line K Line K1 Recourse Ending N/A N/A Line K Line K1 Liabilities from Lower Tier.. N/A N/A Line K Line K2 Liability is Subject to Guarantees or other.. N/A N/A N/A Line K3 Schedule K-3 CHBX N/A N/A 16 16 At-Risk CHBX N/A 21 started 2019 21 22 Passive Activity CHBX N/A 21 started 2019 22 23 Form 1120-S Conversion Chart Line Title 2004 through 2016 Line Number 2017 through 2020 Line Number 2021 and Later Line Number 2024 and Later Line Number Beginning and Ending Tax Period N/A Beginning and Ending Tax Period Beginning and Ending Tax Period Beginning and Ending Tax Period Interest Income 4 4 4 4 Ordinary Dividends 5a 5a 5a 5a Royalties 6 6 6 6 Net Short-Term Capital Gain/Loss 7 7 7 8 Net Long-Term Capital Gain/Loss 8a 8a 8a 8a Section 179 Deduction 11 11 11 11 Schedule K-3 CHBX N/A N/A 14 14 Other Information N/A N/A N/A 17 At Risk CHBX N/A 18 Started 2019 18 18 Passive Activity CHBX N/A 19 Started 2019 19 19

# Valid Characters For Schedules K-1

Exhibit 3.0.101-9 Valid Characters For Schedules K-1 Note: No other characters are to be entered even if they appear on the form. OE/DV Screen Prompt Valid Characters Payer/Payee First Name Line Alphas (A through Z) Numeric (0 through 9) Hyphen (-) Blank/Space Ampersand (&) Maximum 40 characters Payer/Payee Second Name Line Alphas (A through Z) Numeric (0 through 9) Hyphen (-) Blank/Space Ampersand (&) Percent sign (%) Maximum 40 characters Address Line Alphas (A through Z) Numeric (0 through 9) Hyphen (-) If blank, enter "Z" Slash (/) Asterisk (*) only valid in first position for PO Box Space Maximum 35 characters City Line Alphas (A through Z) If blank, enter "ZZZ" Space Note: Space for all special characters in the city/state line with exception of an apostrophe ('). Never enter two consecutive spaces and leave no space for the apostrophe ('). Maximum 22 characters State Line Alphas (A through Z) Period (.) in the first position for foreign address only Note: Never enter a foreign address for the payer. Blank/Space Maximum 2 characters ZIP Code Numeric (0-9) Space Maximum five numerics or nine numerics Reminder: The ZIP Code must be consistent with the ZIP tables list in Exhibit 6, 7, 8, and 9. Percentage Fields Numeric (0-9) Period (.) in the fourth position only Maximum 7 characters Tax Year/Tax Period Numeric (0-9) Blank Tax Period must be in MMYY format Tax Year must be in YY format

# Key Function Table

Exhibit 3.0.101-10 Key Function Table Key Function Key Description Delete characters in the field to right of the cursor position <F2> Deletes the characters in the current field to the right of the cursor position. Delete all characters in the field and places the cursor at the beginning of the field <F3> Causes characters in a field to be deleted and places the cursor at the beginning of the field. (For dollar amount fields, the beginning of the field is on the right. For all other fields, the beginning of the field is on the left). Move the Image Strip <Ctrl><Shift> Arrow keys Moves the image strip when it is not lined up and holds the position for the current image. Clear the field <Ctrl>-<F3> Clears any field containing a "?" automatically. Display the FI number <CTRL>-<F4> Displays the FI number assigned at scanning. Display Image Strip relative to the area on the scanned image <F5> Moves the entry field so it appears in different places relative to the area on the scanned image. Release document <F6> Releases a document and brings up the next document in the block or unit-of-work. A document can only be released if all necessary work is completed. Display preceding document <F7> Allows operator to go back and review the previous document in the block or unit-of-work. Release Block/Unit-of-Work <F8> Releases a block or unit-of-work. A block or unit-of-work can only be released if all necessary work is completed. Interrupt or Suspend <F9> Allows operator to either interrupt or suspend the unit-of-work currently being worked. Return to current document <F10> Returns to the current document after pressing <F7> or <Home> to go to a preceding document. Display the Parent Entity Template Clear the Parent Entity Template from the screen. Modify current Parent Entity Information <F11> <F11> Press twice <CTRL>-<F11> Allows the operator to toggle a third window showing the current Parent Entity Information. Display Magnified Image Strip <Ctrl>-3 Displays the Magnified Image Strip for the current field. An optional Parent Entity Information Window and Image Strip containing a zoomed version of the current field can be displayed above the Data Entry Template. When selected using the <Ctrl>-3 combination key, the Image Strip Window take priority over the Parent Entity Information Window, therefore; it is displayed on top, typically obscuring the bottom of the Parent Entity Information Window. Toggle to activate highlighting of the image field <Ctrl>-5 Allows operator to disable and enable highlighting of image field as needed. Rotate 180 degrees <Ctrl>-6 Rotates the image 180 degrees. Return to previous menu <Alt>-X Returns to the previous menu. AUTO On/Off (DV only) <Ctrl>-A Toggles the AUTO Mode on and off. When AUTO is: On, the cursor automatically moves from the current field to the next field requiring perfection. Off, the cursor can be moved manually to the desired location by using the cursor movement keys. Move cursor right one character → Moves the cursor to the right one-character position from the current position. When this key is held down, the movement is repeated. Delete document <Ctrl>- <Shift>-<Delete> <Ctrl>-<Shift>- <Del> Deletes a document from a unit-of-work. Move to previous field <Ctrl>-<Tab> Moves cursor to the preceding field. If the cursor is on the first field of a document, pressing this key combination causes the cursor to move to the first field of the preceding document. Move cursor back one word <Ctrl>-B Places the cursor at the beginning of the previous word in current field. Move cursor forward one word <Ctrl>-F Places the cursor at the beginning of the next word in current field. Go to a requested document number (Review Function Only) <Ctrl>-G Opens a query window requesting the document number to which you want to go and allows you the selection of any document in that unit-of-work. Post-To-Close <Ctrl>-P Notifies the system to stop work on the current function at the end of the current block or unit-of-work. When work is completed, the menu window of the function appears. Move cursor to previous document <Ctrl>-<F7> Moves cursor to the last edited field or last flagged field, on the prior document in DV. In OE, places cursor in last field on previous document. Reposition to bottom of template <Ctrl>- ↓ Moves the cursor to the first character in the last field that is enabled at the bottom of a template. Reposition to top of template <Ctrl>-↑ Moves the cursor to the first character in the first field that is enabled at the top of a template. Field Release <Enter> (Main Keypad and Numeric Keypad) Accepts the contents of the current field or allows the release of a field without entering any data. (Move to next field.) Move data down <Shift>-↓ Allows data to be moved from Name Line 1 to Name Line 2 or from Name Line 2 to the Street Address field. Move data up <Shift>-↑ Allows data to be moved from Name Line 2 to Name Line 1 or from the Street Address field to the Name Line 2 field. Move cursor left one character ← Moves the cursor to the left one-character position from the current position. When this key is held down, the movement is repeated. Delete characters at the current cursor position <Delete> (Central Keypad) <Del> (Numeric Keypad) Deletes the character at the current cursor position. Note: If you use the <Del> key in the Numeric Keypad, the Num Lock Mode must be off. Duplicate a previous field <Ctrl>-D Copies the data from the same field on the previous document. Escape from a window <Esc> If a menu or window selection is made in error and the wrong window opens, press <Esc> to escape back to the previous menu or window. Insert character(s) at current position <Insert> (Central Keypad) <Ins> (Numeric Keypad) Inserts a character to the left of the current cursor position. Since this is a toggle key function, it must be turned off by pressing one of these keys again. Num Lock On/Off (Toggle) <Num Lock> (Numeric Keypad) Turns the Main Keypad Numeric Mode on and off, including the embedded keypad. Numeric On/Off <Shift> (Main Keypad) Can be toggled off and on so that Alpha characters may be entered in numeric fields. Numeric characters may be entered in alpha-numeric fields. Move to previous document <Page Up> (Main Keypad) <Pg Up> (Numeric Keypad) Moves to previous section for all sections except the block header. Move to next document <Page Down> (Main Keypad) <Pg Dn> (Numeric Keypad) Moves to the next section for all sections except the last section entered. Print Screen <Print Scrn> Prints the current screen display. Move cursor to next field • Down Arrow ↓ (Cent. Pad) • Down Arrow ↓ (Num. Pad) Moves cursor to next field when AUTO is off. When AUTO is on, the cursor moves to the next required field in the template. Move cursor to preceding field • Up arrow ↑ (Cent. Pad) • Up Arrow ↑ (Num. Pad) Moves cursor to the beginning of a preceding field. Position cursor at the beginning of a field • Home (Central Pad) • Home (Numeric Pad) • Left Arrow key (←) (Central Pad) • Left Arrow key (←) (Numeric Pad) Positions the cursor at the left most position in a field. (To use keys found in the Numeric keypad, the Num Lock must be off.) Position cursor at end of field • End (Central Pad) • End (Numeric Pad) • Right Arrow key (→) (Central Pad) • Right Arrow key (→) (Numeric Pad) When AUTO is on, position the cursor at the right most position in a field. (To use keys found in the Numeric keypad, the Num Lock must be off.) Bypass money field <Ctrl>-S Allows the Data Entry Clerk in OE to bypass the money fields and go directly to the parent EIN. Enlarge Image Strip <Ctrl> -M Enlarges the image strip that appears above the entry field. Reduce Image Strip <Ctrl> -L Reduces the size of the image strip that appears above the entry field. (after pressing <Ctrl>-M to enlarge.)

# List of Foreign Country Codes in Country Code Order

Exhibit 3.0.101-11 List of Foreign Country Codes in Country Code Order Country Code Country Name AA Aruba AC Antigua and Barbuda AE United Arab Emirates (Abu Dubai) AF Afghanistan AG Algeria AJ Azerbaijan AL Albania AM Armenia AN Andorra AO Angola AR Argentina AS Australia AT Ashmore and Cartier Islands AU Austria AV Anguilla AX Akrotiri Sovereign Base Area AY Antarctica BA Bahrain BB Barbados BC Botswana BD Bermuda BE Belgium BF The Bahamas (Eleuthera Island) BG Bangladesh BH Belize BK Bosnia and Herzegovina BL Bolivia BM Burma BN Benin (Dahomey) BO Belarus BP Solomon Islands BQ Navassa Island BR Brazil BS Bassas da India BT Bhutan BU Bulgaria BV Bouvet Island BX Brunei BY Burundi CA Canada CB Cambodia CD Chad CE Sri Lanka CF Republic of Congo (Brazzaville) CG Democratic Republic of Congo (Zaire) CH China CI Chile CJ Cayman Islands CK Cocos Island CM Cameroon CN Comoros CO Columbia CR Coral Sea Islands Territory CS Costa Rica CT Central African Republic CU Cuba CV Cape Verde CW Cook Islands CY Cyprus DA Denmark DJ Djibouti DO Dominica DQ Jarvis Island DR Dominican Republic DX Dhekelia Sovereign Base Area EC Ecuador EG Egypt EI Ireland EK Equatorial Guinea EN Estonia ER Eritrea ES El Salvador ET Ethiopia EU Europa Island EZ Czech Republic FG French Guiana FI Finland FJ Fiji FK Falkland Islands (Islas Malvinas) FO Faroe Islands FP French Polynesia (Tahiti) FQ Baker Island FR France (Corsica) FS French Southern and Antarctic Lands GA The Gambia GB Gabon GG Georgia GH Ghana GI Gibraltar GJ Grenada GK Guernsey GL Greenland GM Germany GO Glorioso Islands GP Guadeloupe GR Greece GT Guatemala GV Guinea GY Guyana GZ Gaza Strip HA Haiti HK Hong Kong HM Heard Island and McDonald Island HO Honduras HQ Howland Island HR Croatia HU Hungary IC Iceland ID Indonesia IM Isle of Man IN India IO British Indian Ocean Territory IP Clipperton Island IR Iran IS Israel IT Italy IV Cote D' Ivoire (Ivory Coast) IZ Iraq JA Japan (Ryukyu Islands) JE Jersey JM Jamaica JN Jan Mayen JO Jordan JQ Johnston Atoll JU Juan de Nova Island KE Kenya KG Kyrgyzstan KN North Korea KQ Kingman Reef KR Kiribati KS South Korea KT Christmas Island KU Kuwait KV Kosovo, Republic of KZ Kazakhstan LA Laos LE Lebanon LG Latvia LH Lithuania LI Liberia LO Slovakia LQ Palmyra Atoll LS Liechtenstein LT Lesotho LU Luxembourg LY Libya MA Madagascar (Malagasy Republic) MB Martinique MC Macau MD Moldova MF Mayotte MG Mongolia MH Montserrat MI Malawi MJ Montenegro MK Macedonia ML Mali MN Monaco MO Morocco MP Mauritius MQ Midway Islands MR Mauritania MT Malta MU Oman MV Maldives MX Mexico MY Malaysia (Sarawak) MZ Mozambique NC New Caledonia NE Niue NF Norfolk Island NG Niger NH Vanuatu NI Nigeria NL The Netherlands NO Norway NP Nepal NR Nauru NS Suriname NT Netherlands Antilles (Bonair) NU Nicaragua NZ New Zealand PA Paraguay PC Pitcairn Island PE Peru PF Paracel Islands PG Spratly Islands PK Pakistan PL Poland PM Panama PO Portugal PP Papua New Guinea PU Guinea-Bissau QA Qatar RB Serbia RE Réunion RN St Martin RO Romania RP Philippines RQ Puerto Rico RS Russia (Kurile Island) RW Rwanda SA Saudi Arabia SB St Pierre and Miquelon SC St Kitts and Nevis (St Christopher) SE Seychelles SF South Africa SG Senegal SH St Helena SI Slovenia SL Sierra Leone SM San Marino SN Singapore SO Somalia SP Spain (Balearic Islands) ST St Lucia SU Sudan SV Svalbard SW Sweden SX S Georgia Islands and S Sandwich Island SY Syria SZ Switzerland TB St Barthelemy TD Trinidad and Tobago TE Tromelin Island TH Thailand TI Tajikistan TK Turks and Caicos Islands TL Tokelau TN Tonga TO Togo TP Sao Tome and Principe TS Tunisia TT East Timor (Timor-Leste) TU Turkey TV Tuvalu TW Taiwan TX Turkmenistan TZ Tanzania UG Uganda UK United Kingdom (Great Britain) UP Ukraine UV Burkina Faso UY Uruguay UZ Uzbekistan VC St. Vincent and The Grenadines (Windward Island) VE Venezuela VI British Virgin Islands VM Vietnam VT Vatican City WA Namibia WE West Bank WF Wallis and Futuna WI Western Sahara WQ Wake Island WS Western Samoa WZ Swaziland XA Ascension XC Channel Islands XE England XI Aland Islands XM Myanmar XN Northern Ireland XR Slovak Republic XS Scotland XT Tristan Da Cunha XW Wales XX Country not identified, missing, or illegible XY Canary Islands XZ Azores YI Yugoslavia YM Yemen ZA Zambia ZI Zimbabwe

# List of Foreign Country Codes in Country Name Order

Exhibit 3.0.101-12 List of Foreign Country Codes in Country Name Order Country name Code Abu Dubai AE Afghanistan AF Akrotiri AX Aland Island XI Albania AL Algeria AG Andorra AN Angola AO Anguilla AV Antarctic Lands FS Antarctica AY Antigua and Barbuda AC Argentina AR Armenia AM Aruba AA Ascension Island XA Ashmore and Cartier Islands AT Australia AS Austria AU Azerbaijan AJ Azores XZ Bahamas (The) BF Bahrain BA Baker Island FQ Balearic Islands SP Bangladesh BG Barbados BB Barbuda AC Bassas da India BS Belarus BO Belgium BE Belize BH Benin (Dahomey) BN Bermuda BD Bhutan BT Bolivia BL Bonaire, Sint Eustatius and Saba NT Bosnia and Herzegovina BK Botswana BC Bouvet Island BV Brazzaville (Capital of Republic of Congo) CF Brazil BR British Indian Ocean Territory IO British Virgin Islands VI Brunei BX Bulgaria BU Burkina Faso UV Burma BM Burundi BY Caicos Islands TK Cambodia CB Cameroon CM Canada CA Canary Islands XY Cape Verde CV Cartier Island AT Cayman Islands CJ Central African Republic CT Chad CD Channel Islands XC Chile CI China, People's Republic of (Including Inner Mongolia, Tibet and Manchuria) CH Christmas Island KT Clipperton Island IP Cocos (Keeling) Islands CK Colombia CO Comoros CN Congo, Republic of (Brazzaville) CF Congo, Democratic Republic of (Kinshasa) (formerly Zaire) CG Cook Islands CW Coral Sea Islands CR Corsica FR Costa Rica CS Cote D′Ivoire (Ivory Coast) IV Croatia HR Cuba CU Curacao CW Cyprus CY Czech Republic EZ Dem. People's Rep. of Korea (North) KN Dem. Rep. of Congo (Kinshasa) (formerly Zaire) CG Dem. Rep. of Timor-Leste TT Denmark DA Dhekelia DX Djibouti DJ Dominica DO Dominican Republic DR Dubai AE East Timor TT Ecuador EC Egypt EG El Salvador ES Eleuthera Island BF England XE Equatorial Guinea EK Eritrea ER Estonia EN Ethiopia ET Europa Island EU Falkland Islands (Islas Malvinas) FK Faroe Islands FO Federated States of Micronesia FM Fiji FJ Finland FI France FR French Guiana FG French Polynesia FP French Southern and Antarctic Lands FS Futuna WF Gabon GB Gambia GA Gaza Strip GZ Georgia GG Germany GM Ghana GH Gibraltar GI Glorioso Islands GO Great Britain (United Kingdom) UK Greece GR Greenland GL Grenada GJ Grenadines VC Guadeloupe GP Guam GQ Guatemala GT Guernsey GK Guinea GV Guinea-Bissau PU Guyana GY Haiti HA Heard Island and McDonald Islands HM Holy See VT Honduras HO Hong Kong HK Howland Island HQ Hungary HU Iceland IC India IN Indonesia (Including Bali, Belitung, Flores, Java, Moluccas and Sumatra) ID Iran IR Iraq IZ Ireland, Republic of EI Isle of Man IM Israel IS Italy IT Jamaica JM Jan Mayen JN Japan JA Jarvis Island DQ Jersey JE Johnston Atoll JQ Jordan JO Juan de nova Island JU Kazakhstan KZ Kenya KE Kingman Reef KQ Kiribati KR Korea, Dem People's Republic of (North) KN Korea, Republic of (South) Note: Use when only Korea is present KS Kosovo, Republic of KV Kurile Islands RS Kuwait KU Kyrgyzstan KG Laos LA Latvia LG Lebanon LE Lesotho LT Liberia LI Libya LY Liechtenstein LS Lithuania LH Luxembourg LU Macao MC Macedonia (formerly Republic of Yugoslav) MK Madagascar (Malagasy Republic) MA Malawi MI Malaysia MY Maldives MV Mali ML Malta MT Marshall Islands RM Martinique MB Mauritania MR Mauritius MP Mayotte MF McDonald Island HM Mexico MX Micronesia, (Federated States of) FM Midway Islands MQ Miquelon SB Moldova MD Monaco MN Mongolia MG Montenegro MJ Montserrat MH Morocco MO Mozambique MZ Myanmar XM Namibia WA Nauru NR Navassa Island BQ Nepal NP Netherlands NL Netherlands Antilles NT Nevis SC New Caledonia NC New Zealand NZ Nicaragua NU Niger NG Nigeria NI Niue NE Norfolk Island NF North Korea KN Northern Grenadines VC Northern Ireland XN Northern Mariana Islands CQ Norway NO Oman MU Other Countries OC Pakistan PK Palmyra Atoll LQ Panama PM Papua New Guinea PP Paracel Islands PF Paraguay PA Peru PE Philippines RP Pitcairn Islands PC Poland PL Portugal PO Puerto Rico RQ Principe TP Qatar QA Redonda VI Republic of Korea (South) KS Republic of Singapore SN Réunion RE Romania RO Russia RS Rwanda RW Ryukyu Islands JA Samoa WS San Marino SM Sao Tome and Principe TP Sarawak MY Saudi Arabia SA Scotland XS Senegal SG Serbia RB Seychelles SE Sierra Leone SL Singapore SN Slovak Republic XR Slovakia LO Slovenia SI Solomon Islands BP Somalia SO South Africa SF South Georgia and the South Sandwich Islands SX South Sudan OD South Korea KS South Sandwich Island SX Spain SP Spratly Islands PG Sri Lanka CE St Barthelemy TB St Christopher SC St Helena SH St Kitts and Nevis (Includes St. Christopher) SC St Lucia ST St. Martin RN St Miquelon SB St Pierre and Miquelon SB St Vincent and The Grenadines (Northern Grenadines) VC Sudan SU Suriname NS Svalbard SV Swaziland WZ Sweden SW Switzerland SZ Syria SY Tahiti (French Polynesia) FP Taiwan TW Tajikistan TI Tanzania, United Republic of TZ Thailand TH The Bahamas BF The Gambia GA The Netherlands NL Timor, East TT Timor-Leste TT Togo TO Tokelau TL Tonga TN Tortola VI Trinidad and Tobago TD Tristan Da Cunha XT Tromelin Island TE Tunisia TS Turkey TU Turkmenistan TX Turks and Caicos Islands TK Tuvalu TV Uganda UG Ukraine UP United Arab Emirates AE United Kingdom (England, Northern Ireland, Scotland, and Wales) UK Uruguay UY Uzbekistan UZ Vanuatu NH Vatican City VT Venezuela VE Vietnam VM Virgin Islands, British VI Wake Island WQ Wales XW Wallis and Futuna WF West Bank WE Western Sahara WI Western Samoa WS Windward Island VC Yemen YM Yugoslavia YI Zaire (Democratic Republic of Congo) CG Zambia ZA Zimbabwe ZI

# Province, State, and Territory in Abbreviation Order

Exhibit 3.0.101-13 Province, State, and Territory in Abbreviation Order Abbreviation Province/State/Territory Country AB Alberta Canada AC Acre Brazil ACT Australian Capital Territory Australia AG Agrigento Italy AGS Aguascalientes Mexico AL Alagoas Brazil AL Alessandria Italy AM Amazonas Brazil AN Ancona Italy AO Aosta/Aoste Italy AP Amapa Brazil AP Ascoli Piceno Italy AQ L'Aquila Italy AR Arezzo Italy AT Asti Italy BA Bahia Brazil BA Bari Italy BC British Columbia Canada BCN Baja California Norte Mexico BCS Baja California Sur Mexico BG Bergamo Italy BI Biella Italy BL Belluno Italy BN Beneveto Italy BO Bologna Italy BR Brindisi Italy BS Brescia Italy BZ Bolozano Bolzen Italy CA Ciego de Avila Cuba CA Cagliari Italy CAM Campeche Mexico CB Campobasso Italy CE Ceara Brazil CE Caserta Italy CF Cienfuegos Cuba CG Camaguey Cuba CH Ciudad de La Habana Cuba CH Chieti Italy CHIH Chihuahua Mexico CHIS Chiapas Mexico CL Caltanissetta Italy CN Cuneo Italy CO Como Italy COAH Coahuila Mexico COL Colima Mexico CS Cosenza Italy CT Catania Italy CZ Catanzaro Italy CZ Cremona Italy DF Distrito Federal Brazil DF Distrito Federal Mexico DGO Durango Mexico DR Drenthe The Netherlands EN Enna Italy ES Espirito Santo Brazil FE Ferrara Italy FG Foggia Italy FI Firenze or Florence Italy FLD Flevoland The Netherlands FO Forli Italy FR Frosinone Italy FR Friesland The Netherlands GE Genoa Italy GLD Gelderland The Netherlands GN Groningen The Netherlands GO Goias Brazil GO Gorizia Italy GR Granma (Bayamo) Cuba GR Grosseto Italy GRO Guerrero Mexico GT Guantanamo Cuba GTO Guanajuato Mexico HA La Habana Cuba HGO Hidalgo Mexico HO Holguin Cuba IJ Municipio Especial Isla de la Juventud Cuba IM Imperia Italy IS Isernia Italy JAL Jalisco Mexico KR Crotone Italy LB Limburg The Netherlands LE Lecce Italy LI Livorno Italy LO Lodi Italy LT (Victoria de) Las Tunas Cuba LT Latina Italy LU Lucca Italy MA Maranhao Brazil MB Manitoba Canada MC Macerata Italy ME Messina Italy MEX Mexico Mexico MG Minas Gerais Brazil MI Milan Italy MICH Michoacan Mexico MN Mantua Italy MO Modena Italy MOR Morelos Mexico MS Mato Grosso do Sul Brazil MS Massa-Carrara Italy MT Mato Grosso Brazil MT Matanzas Cuba MT Matera Italy NA Naples Italy NAY Nayarit Mexico NB New Brunswick Canada NB North Brabant The Netherlands NH North Holland The Netherlands NL Newfoundland and Labrador Canada NL Nuevo Leon Mexico NO Novara Italy NS Nova Scotia Canada NSW New South Wales Australia NT Northern Territory Australia NT Northwest Territories Canada NU Nunavut Canada NU Nuoro Italy OAX Oaxaca Mexico ON Ontario Canada OR Oristano Italy OV Overijssel The Netherlands PA Para Brazil PA Palermo Italy PB Paraiba Brazil PC Piacenza Italy PD Padua Italy PE Pernambuco Brazil PE Prince Edward Island Canada PE Pescara Italy PG Perugia Italy PI Piaui Brazil PI Pisa Italy PN Pordenone Italy PO Prato Italy PR Parana Brazil PR Pinar del Rio Cuba PR Parma Italy PS Pesaro-Urbino Italy PT Pistoia Italy PUE Puebla Mexico PV Pavia Italy PZ Potenza Italy QC Quebec Canada QLD Queensland Australia QRO Queretaro Mexico QROO Quintana Roo Mexico RA Ravenna Italy RC Reggio de Calabria Italy RE Reggio nell'Emilia Italy RG Ragusa Italy RI Rieti Italy RJ Rio de Janeiro Brazil RM Rome Italy RN Rio Grande do Norte Brazil RN Rimini Italy RO Rondonia Brazil RO Rovigo Italy RR Roraima Brazil RS Rio Grande do Sul Brazil SA South Australia Australia SA Salerno Italy SC Santa Catarina Brazil SC Santiago de Cuba Cuba SE Sergipe Brazil SI Siena Italy SIN Sinaloa Mexico SK Saskatchewan Canada SLD Zeeland The Netherlands SLP San Luis Potosi Mexico SO Sondrio Italy SON Sonora Mexico SP Sao Paulo Brazil SP La Spezia Italy SR Siracusa Italy SS Sancti Spiritus Cuba SS Sassari Italy SV Savona Italy TA Taranto Italy TAB Tabasco Mexico TAMPS Tamaulipas Mexico TAS Tasmania Australia TE Teramo Italy TLAX Tlaxcala Mexico TN Trento Italy TO Tocantins Brazil TO Torino Italy TO Trapani Italy TR Terni Italy TS Trieste Italy TV Treviso Italy UD Udine Italy UT Utrecht The Netherlands VA Varese Italy VB Verbania Italy VC Villa Clara Cuba VC Vercelli Italy VE Venezia Italy VER Veracruz Mexico VI Vicenza Italy VIC Victoria Australia VR Verona Italy VT Viterbo Italy VV Vibo Valentia Italy WA Western Australia Australia YT Yukon Canada YUC Yucatan Mexico ZAC Zacatecas Mexico ZH South Holland The Netherlands

# Province, State and Territory Abbreviations in Country Order

Exhibit 3.0.101-14 Province, State and Territory Abbreviations in Country Order Australia State Abbreviation Australian Capital Territory ACT New South Wales NSW Northern Territory NT Queensland QLD South Australia SA Tasmania TAS Victoria VIC Western Australia WA Brazil State Abbreviation Acre AC Alagoas AL Amapa AP Amazonas AM Bahia BA Ceara CE Distrito Federal DF Espirito Santo ES Goias GO Maranhao MA Mato Grosso MT Mato Grosso do Sul MS Minas Gerais MG Para PA Paraiba PB Parana PR Pernambuco PE Piaui PI Rio de Janeiro RJ Rio Grande do Norte RN Rio Grande do Sul RS Rondonia RO Roraima RR Santa Catarina SC Sao Paulo SP Sergipe SE Tocantins TO Canada Province/Territory Abbreviation Alberta AB British Columbia BC Manitoba MB New Brunswick NB Newfoundland and Labrador NL Northwest Territories NT Nova Scotia NS Nunavut NU Ontario ON Prince Edward Island PE Quebec QC Saskatchewan SK Yukon YT Cuba Provincias Abbreviation Camaguey CG Ciego de Avila CA Cienfuegos CF Ciudad de La Habana CH Granma (Bayamo) GR Guantanamo GT Holguin HO La Habana HA Matanzas MT Municipio Especial Isla de lLa Juventud IJ Pinar del Rio PR Sancti Spiritus SS Santiago de Cuba SC (Victoria de) Las Tunas LT Villa Clara VC Italy Provincia Abbreviation Agrigento AG Alessandria AL Ancona AN Aosta/Aoste AO Arezzo AR Ascoli Piceno AP Asti AT Bari BA Belluno BL Benevento BN Bergamo BG Biella BI Bologna BO Bolozano Bolzen BZ Brescia BS Brindisi BR Cagliari CA Caltanissetta CL Campobasso CB Caserta CE Catania CT Catanzaro CZ Chieti CH Como CO Cosenza CS Cremona CZ Crotone KR Cuneo CN Enna EN Ferrara FE Firenze or Florence FI Foggia FG Forli-Cesena FO Frosinone FR Genoa GE Gorizia GO Grosseto GR Imperia IM Isernia IS La Spezia SP L'Aquila AQ Latina LT Lecce LE Livorno LI Lodi LO Lucca LU Macerata MC Mantua MN Massa-Carrara MS Matera MT Messina ME Milan MI Modena MO Naples NA Novara NO Nuoro NU Oristano OR Padua PD Palermo PA Parma PR Pavia PV Perugia PG Pesaro-Urbino PS Pescara PE Piacenza PC Pisa PI Pistoia PT Pordenone PN Potenza PZ Prato PO Ragusa RG Ravenna RA Reggio de Calabria RC Reggio nell'Emilia RE Rieti RI Rimini RN Rome RM Rovigo RO Salerno SA Sassari SS Savona SV Siena SI Siracusa SR Sondrio SO Taranto TA Teramo TE Terni TR Torino TO Trapani TO Trento TN Treviso TV Trieste TS Udine UD Varese VA Venezia VE Verbania VB Vercelli VC Verona VR Vibo Valentia VV Vicenza VI Viterbo VT Mexico State Abbreviation Aguascalientes AGS Baja California Norte BCN Baja California Sur BCS Campeche CAM Chiapas CHIS Chihuahua CHIH Coahuila COAH Colima COL Distrito Federal DF Durango DGO Guanajuato GTO Guerrero GRO Hidalgo HGO Jalisco JAL Mexico MEX Michoacán MICH Morelos MOR Nayarit NAY Nuevo Leon NL Oaxaca OAX Puebla PUE Queretaro QRO Quintana Roo QROO San Luis Potosí SLP Sinaloa SIN Sonora SON Tabasco TAB Tamaulipas TAMPS Tlaxcala TLAX Veracruz VER Yucatán YUC Zacatecas ZAC The Netherlands Province Abbreviation Drenthe DR Flevoland FLD Friesland FR Gelderland GLD Groningen GN Limburg LI North Brabant NB North Holland NH Overijssel OV South Holland ZH Utrecht UT Zeeland ZE

# American Possessions and ZIP Codes

Exhibit 3.0.101-15 American Possessions and ZIP Codes American Samoa (AS)Cites ZIP Code Federated States of Micronesia (FM) Cities Zip Code Faga'itua 96799 Chuuk 96942 Leone 96799 Kosrae 96944 Olosega Manua' 96799 Pohnpei 96941 Pago Pago 96799 Yap 96943 Marshall Islands (MH) Cities ZIP Code Palau (PW) Cities ZIP Code Ebeye 96970 Koror 96940 Majuro 96960 Palau 96940 Guam (GU) Cities ZIP Code Northern Mariana Islands (MP) Cities ZIP Code Agana 96910 Capitol Hill 96950 Inarajan 96917 Rota 96951 Merizo 96916 Saipan 96950 Tamuning 96931 Tinian 96952 Umatac 96915 Yona 96915 Virgin Islands (VI) Cities ZIP Code Virgin Islands (VI) Cities ZIP Code Charlotte Amalie 00802 Christiansted 00820 Cruz Bay 00830 Downtown 00840 Frederiksted 00840 Kingshill 00850 Saint Croix 00820 Saint John 00830 Saint Thomas 00805 Sunny Isle 00850 Veterans Annex 00820 Puerto Rico (PR) Cities ZIP Code Puerto Rico (PR) Cities ZIP Code Adjuntas 00601 La Plata 00786 Aguada 00602 Lares 00669 Aguadilla 00603 Las Marias 00670 Aguas Buenas 00703 Las Piedras 00771 Aguirre 00704 Levittown 00949 Aibonito 00705 Loiza 00772 Anasco 00610 Loiza Street Station 00936 Angeles 00611 Luquillo 00773 Arecibo 00612 Manati 00674 Arroyo 00714 Maricao 00606 Bajadero 00616 Maunabo 00707 Barceloneta 00617 Mayaquez 00680 Barraquitas 00794 Mercedita 00715 Barrio Obrero Station 00935 Minillas Center 00936 Bayamon 00956 Moca 00676 Boqueron 00622 Morovis 00687 Cabo Rojo 00623 Naguabo 00718 Caguas 00725 Naranjito 00719 Camuy 00627 Orocovis 00720 Canovanas 00729 Palmer 00721 Caparra Heights 00920 Patillas 00723 Carolina 00982 Penuelas 00624 Catano 00962 Ponce 00731 Cayey 00736 Puerta de Tierra 00936 Ceiba 00735 Puerta Real 00740 Cerro Gordo 00754 Punta Santiago 00741 Ciales 00638 Quebradillas 00678 Cidra 00739 Ramey 00603 Coamo 00769 Rincon 00677 Comerio 00782 Rio Blanco 00744 Condado 00907 Rio Grande 00721 Corozal 00783 Rio Piedras 00927 Coto Laurel 00780 Rosario 00636 Culebra 00775 Sabana Grande 00637 Dorado 00646 Sabana Hoyos 00688 Ensenada 00647 Sabana Seca 00952 Esperanza 00765 Saint Just 00978 Fajardo 00738 Salinas 00751 Fernandez Juncos 00936 San Antonio 00690 Florida 00650 San Francisco 00927 Fort Buchanan 00934 San German 00683 Garrachales 00652 San Juan 00936 Guanica 00653 San Lorenzo 00754 Guayama 00784 San Sebastian 00685 Guayanilla 00656 Santa Isabel 00757 Guaynabo 00965 Santrurce 00936 Gurabo 00778 Toa Alta 00953 Hatillo 00659 Toa Baja 00949 Hato Rey 00936 Trujillo Alto 00976 Hormigueros 00660 University 00936 Humacao 00791 Utuado 00641 Isabela 00662 Vega Alta 00692 Jayuya 00664 Vega Baja (Box 1-9049) 00694 Juana Diaz 00795 Vieques 00765 Juncos 00777 Villalba 00766 La Cumbre 00926 Yabucoa 00767 Lajas 00667 Yauco 00698