IRM 3.11.3 — Individual Income Tax Returns

# Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis Section 3. Individual Income Tax Returns 3.11.3 Individual Income Tax Returns Manual Transmittal October 24, 2025 Purpose (1) This transmits revised IRM 3.11.3, Returns and Documents Analysis - Individual Income Tax Returns. Material Changes (1) IRM 3.11.3.1.3 Updated title to Roles and Responsibilities. (2) IRM 3.11.3.1.4 Updated title to Program Management and Review. (3) IRM 3.11.3.1.5 Added Program Controls section. (4) IRM 3.11.3.1.6 Updated title to Terms and Acronyms. (5) IRM 3.11.3.3 Added note that Form 1040-SR is 3 pages. Added para that editing marks is in a different font than taxpayer's entries on the figures. Renumbered remaining paragraphs. (6) IRM 3.11.3.3.3 Added Form 8609-A and Form 8586 to list of shared sequence numbers. Added Form 8283 and Schedule 1-A and removed Form 8910 from transcribed forms list. Added TY24 to Form 5405. Removed reference to Sch C-EZ. (7) IRM 3.11.3.3.4.1 Updated Form 3471 to sequence #88. Deleted instructions for editing line 7 and 11. No longer applicable. (8) IRM 3.11.3.3.7.3 (4) Changed CCC editing location to right of Head of Household. (9) IRM 3.11.3.4.2.1 Revised editing instructions to make clearer. (10) IRM 3.11.3.4.2.4 (1)(a) Removed the word entry. (11) IRM 3.11.3.5.2.1 (2) Added instruction to perfect the caption. (12) IRM 3.11.3.5.2.1 (4) Added para to perfect the caption including the address. Renumbered remaining paragraphs. IPU 25U3318 issued 05-21-2025. (13) IRM 3.11.3.5.3.2 Added exception to editing CCC U if only Form 1310 was corresponded for. Added Form 1040 line 13b and line 30 to no reply instructions. (14) IRM 3.11.3.6.1.1 Removed paras 2 and 3. (15) IRM 3.11.3.6.1.6 (5) Deleted para stating FRP will enter Audit Code R on frivolous returns. (16) IRM 3.11.3.6.2.7 (2) Added instruction to not research. (17) IRM 3.11.3.6.2.9 Split para 1 into 2 paragraphs. (18) IRM 3.11.3.6.2.10 Updated title to match form. (19) IRM 3.11.3.6.2.11 (1) Reworded for plain language. (20) IRM 3.11.3.6.2.13 Added note to exclude Form 1040-NR Sch OI from list of international returns. Updated title of Form 8898. Added line 1h to para 2. (21) IRM 3.11.3.6.2.14 Removed numbered in an numbered batch instruction. (22) IRM 3.11.3.6.2.16 (2)(f) Reworded for plain language. (23) IRM 3.11.3.7.3 Added para for editing FPC F. (24) IRM 3.11.3.7.4 Added note to follow W-2 year if differs from the return. IPU 25U3318 issued 05-21-2025. (25) IRM 3.11.3.8 (1) Reworded for plain language. (26) IRM 3.11.3.8.1 Updated location of Receive Date editing. Removed Figure 11 from this section. (27) IRM 3.11.3.8.2 Added Figure 11. (28) IRM 3.11.3.8.6 (6) Reworded for plain language. (29) IRM 3.11.3.8.7 (1) Removed Note - duplicate information. (30) IRM 3.11.3.9.1 (1) Rearranged sentence for clearer instructions. (31) IRM 3.11.3.10 Added Deceased checkbox to list. (32) IRM 3.11.3.10.2 Added Deceased checkbox. (33) IRM 3.11.3.12.2.1 Updated for current year editing. (34) IRM 3.11.3.12.2.2 Updated for current year editing. (35) IRM 3.11.3.12.2.3 Updated for current year editing. (36) IRM 3.11.3.12.2.4 Updated for current year editing. (37) IRM 3.11.3.13 Added information about dependent coding. (38) IRM 3.11.3.13.1 Updated for current year editing. (39) IRM 3.11.3.13.2.1 Updated for current year editing. (40) IRM 3.11.3.13.2.2 Removed note to use ditto marks. Updated for current year editing. (41) IRM 3.11.3.13.3 Added new section for Dependent Relationship Code. (42) IRM 3.11.3.13.4 Added new section for Prior Year Dependents. (43) IRM 3.11.3.14 Added para to include non-transcribed checkboxes. (44) IRM 3.11.3.14.1 Added references to special checkboxes. (45) IRM 3.11.3.14.2.5 Added correspondence location on Form 6001. (46) IRM 3.11.3.14.2.6 Deleted Line 1h section. (47) IRM 3.11.3.14.2.13 Added reference to checkbox on Line 6d. Changed Exclusion to Election. (48) IRM 3.11.3.14.2.17 (2) Added Form 8853 to table. (49) IRM 3.11.3.14.2.19 Removed Qualifying Surviving Spouse from 2 boxes in table. (50) IRM 3.11.3.14.2.21 Added Line 13b section. (51) IRM 3.11.3.14.2.22 Added note to edit positive amount from line 11a or 11b. (52) IRM 3.11.3.14.2.25 Deleted Line 19 section. (53) IRM 3.11.3.14.2.25 (2) Deleted Form 8910 from table. (54) IRM 3.11.3.14.2.27 (2) Added Form 5405 is TY24 and prior. (55) IRM 3.11.3.14.2.29 Reorganized paras and table to make clearer. (56) IRM 3.11.3.14.2.31 Added Box 27c information. Added Schedule 1 line 8s to table. Moved prior year to separate note in table. (57) IRM 3.11.3.14.2.34 Updated Line 30 section for new Refundable Adoption Credit. (58) IRM 3.11.3.14.3.1 Changed 1 million to 100 million. (59) IRM 3.11.3.14.3.5 Deleted exception and reminder to not edit CCC P for Federally Declared Disaster. No longer applicable. IPU 25U3318 issued 05-21-2025. (60) IRM 3.11.3.14.4 Deleted Third Party Designee section. (61) IRM 3.11.3.14.6 Deleted Occupation section. (62) IRM 3.11.3.15.1 Deleted Schedule 1 Form 1099-K section. (63) IRM 3.11.3.15.1 (1) Reworded to make clearer. (64) IRM 3.11.3.15.2 Deleted Line 1 Taxable Refunds section. (65) IRM 3.11.3.15.3 Added checkbox for Form 4684. (66) IRM 3.11.3.15.6 Added line 7 checkbox. (67) IRM 3.11.3.15.12 Deleted line 11, Educator Expenses section. (68) IRM 3.11.3.15.12 Added note to not correspond if checkbox is checked. (69) IRM 3.11.3.15.15 (3) Reworded to make clearer. (70) IRM 3.11.3.15.16 Deleted Line 15, Deductible Part of Self-employment Tax section. (71) IRM 3.11.3.15.19 Deleted Line 18, Penalty on Early Withdrawal of Savings section. (72) IRM 3.11.3.15.22 Deleted Line 21, Student Loan Interest Deduction section. (73) IRM 3.11.3.15.23 Deleted Line 22 section. (74) IRM 3.11.3.16 Added new section for Schedule 1-A. (75) IRM 3.11.3.16.6 Deleted Line 1e section. (76) IRM 3.11.3.16.8 Deleted Line 1f checkboxes section. (77) IRM 3.11.3.16.9 Deleted Line 1y, Other additions to tax section. (78) IRM 3.11.3.16.11 Deleted Line 3, Total section. (79) IRM 3.11.3.16.24 Deleted Line 21, Total other taxes section. (80) IRM 3.11.3.17 Revised T-lines for Schedule 2. (81) IRM 3.11.3.17.8 Added reference to checkboxes. (82) IRM 3.11.3.17.13.2 Deleted Line 13b, Credit for Repayment section. (83) IRM 3.11.3.17.15 Deleted Line 15 section. (84) IRM 3.11.3.17.16.5 Added para for editing FPC F. (85) IRM 3.11.3.18 Revised T-lines for Schedule 3. (86) IRM 3.11.3.18.1.11 Deleted Line 18, Itemized deduction election section. (87) IRM 3.11.3.18.7.5 Added instruction to use fill-in #43 for Form 8936 Schedule A correspondence. IPU 25U3425 issued 06-23-2025. (88) IRM 3.11.3.18.7.5 Updated instructions for correspondence. (89) IRM 3.11.3.18.7.7 Added instruction to use fill-in #43 for Form 8936 Schedule A correspondence. IPU 25U3425 issued 06-23-2025. (90) IRM 3.11.3.18.7.7 Updated instructions for correspondence. (91) IRM 3.11.3.18.13.3 Added para for editing FPC F. (92) IRM 3.11.3.19 Added para 2 with T-lines. Moved remaining paragraphs to General Editing Procedures section. (93) IRM 3.11.3.19.1 Reordered paras to make clearer. Moved T-line para to previous section. Added unallowable 56 to chart. (94) IRM 3.11.3.19.1.9 Changed note from route to FRP to edit unallowable code 56. (95) IRM 3.11.3.19.2 Removed General Editing Procedures from title. (96) IRM 3.11.3.20 Removed General Procedures from title. (97) IRM 3.11.3.20.1 Added General Editing Procedures to title. (98) IRM 3.11.3.21 Removed General Procedures from title. Revised T-lines for Schedule C. (99) IRM 3.11.3.21.1 Added General Editing Procedures to title. (100) IRM 3.11.3.21.2 Deleted Prior Year Schedule D section. (101) IRM 3.11.3.21.10 New editing instructions for PAL indicator on Sch C. (102) IRM 3.11.3.21.12 Added instruction to convert Schedule C-EZ. (103) IRM 3.11.3.22 Removed General Procedures from title. Moved para 2-7 to general editing procedures. (104) IRM 3.11.3.22.1 Added General Editing Procedures to title. Added paras from previous section. (105) IRM 3.11.3.23.2 Deleted Prior Year Schedule E section. (106) IRM 3.11.3.24 Deleted General Procedures from title. Added para with T-lines. (107) IRM 3.11.3.24.1 Added General Editing Procedures to title. Removed para with T-lines. (108) IRM 3.11.3.24.1.1 (1) Reworded for plain language. (109) IRM 3.11.3.24.1.2 Reworded for plain language. (110) IRM 3.11.3.24.1.3 Reworded for plain language. (111) IRM 3.11.3.24.1.4 Reworded for plain language. (112) IRM 3.11.3.24.1.5 Reworded for plain language. (113) IRM 3.11.3.25 Revised T-lines for Schedule F. (114) IRM 3.11.3.25.8 New editing instructions for PAL indicator on Sch F. (115) IRM 3.11.3.27.3 Updated table. (116) IRM 3.11.3.28.1 Added exception to X informational Forms 1116. IPU 25U3459 issued 07-03-2025. (117) IRM 3.11.3.28 Adjusted title. Added para with T-lines. (118) IRM 3.11.3.28.1 Added General Editing Procedures to title. Removed para with T-lines. (119) IRM 3.11.3.30 Updated title to match form. (120) IRM 3.11.3.31 Revised T-lines for Form 3800. (121) IRM 3.11.3.31.1 Moved para 7 to prior year section. (122) IRM 3.11.3.31.2 Added Form 3468 instruction to prior year. (123) IRM 3.11.3.32.2 Updated table. (124) IRM 3.11.3.33 Added para with T-lines. (125) IRM 3.11.3.33.1 Added General Editing Procedures to title. Removed para with T-lines. (126) IRM 3.11.3.36 Revised T-lines for Form 5329. (127) IRM 3.11.3.36.1 Removed para 2. Duplicate information. (128) IRM 3.11.3.38 Updated title to match form. Added para with T-lines. (129) IRM 3.11.3.38.1 Removed para with T-lines. (130) IRM 3.11.3.39 Added para with T-lines. Moved editing paras to General Editing Procedures. (131) IRM 3.11.3.39.1 Added General Editing Procedures to title. Added editing paras from previous section. (132) IRM 3.11.3.39.2 Added TY24 to prior year. (133) IRM 3.11.3.40 Added section for Form 8283. (134) IRM 3.11.3.41 Removed sequence editing instructions. (135) IRM 3.11.3.41.1 Added sequence editing instructions. (136) IRM 3.11.3.42 Revised T-lines for Form 8839. Moved sequence para to General Editing Procedures (137) IRM 3.11.3.42.1 Added sequence para. (138) IRM 3.11.3.43 Updated title to match form. (139) IRM 3.11.3.44.2 Added TY24 instructions. (140) IRM 3.11.3.45 Revised T-lines for Schedule EIC. (141) IRM 3.11.3.46.16 Added TY24 instructions. (142) IRM 3.11.3.47.1 Revised T-lines for Schedule 8812. Removed Figure 120. (143) IRM 3.11.3.47.2 Added figure 120 after para 2. (144) IRM 3.11.3.47.3 Added exception to TY22 instructions. Removed previously in error. IPU 25U3425 issued 06-23-2025. (145) IRM 3.11.3.51 Updated title to match form. (146) IRM 3.11.3.54 Revised T-lines for Form 8888. Added para to delete entry on line 4. (147) IRM 3.11.3.56 Removed current year instructions. Form 5405 is now historical. (148) IRM 3.11.3.56.1 Added previous current year instructions to prior year section. (149) IRM 3.11.3.62 Deleted sequence code and T-lines. Form 8910 is now obsolete. Deleted instruction to edit Sch 3 line 6e. (150) IRM 3.11.3.66 Added instruction for multiple Forms 8959. (151) IRM 3.11.3.67 Added instruction for multiple Forms 8960. (152) IRM 3.11.3.69 Revised T-lines for Form 5695. (153) IRM 3.11.3.69.1 Added examples to table. (154) IRM 3.11.3.74 Revised T-lines for Form 4136. (155) IRM 3.11.3.75.3.1 Added paragraph that ditto marks are acceptable. (156) IRM 3.11.3.75.3.1.6 Updated table. (157) IRM 3.11.3.75.3.1.7 Deleted instruction to edit line 27c. IPU 25U3318 issued 05-21-2025. (158) IRM 3.11.3.75.3.2.2 Added TY24 instructions. (159) IRM 3.11.3.75.3.4.3 Updated table. (160) Exhibit 3.11.3-1 Updated routing instructions for Form 5564. Added instructions for Form 5564-A. Removed obsolete Form 5601. IPU 25U3590 issued 09-08-2025. (161) Exhibit 3.11.3-1 Updated routing directions for Form 13844. IPU 25U3318 issued 05-21-2025. (162) Exhibit 3.11.3-1 Updated with clearer instructions. Deleted 9282 & 8176. Added 8582 and 1062. (163) Exhibit 3.11.3-1 Updated routing instructions for Form 3911. IPU 25U3586 issued 09-03-2025. (164) Exhibit 3.11.3-5 Added FPC E and F. (165) Exhibit 3.11.3-6 Added RPC W. (166) Exhibit 3.11.3-7 Added SPC C and 6. (167) Exhibit 3.11.3-8 Added Unallowable Code 56. (168) Exhibit 3.11.3-9 Deleted the exception for federally declared disaster as no longer applicable. IPU 25U3396 issued 06-10-2025. (169) Exhibit 3.11.3-15 Added CC, Current Year, White Mail, Disclosure, Command Code and Dummy Return. (170) Exhibit 3.11.3-16 Updated table for current Form 6001. (171) Exhibit 3.11.3-18 Deleted fill-in 43. (172) Exhibit 3.11.3-18 Added fill-in paragraph number 44 for Schedule A, line 11. IPU 25U3318 issued 05-21-2025 (173) Exhibit 3.11.3-19 Updated Conversion chart. (174) IRM 3.11.3 Updated the following items as required annually: Dates. Form line number changes. All referenced dollar amounts were updated. Editorial changes as needed. Effect on Other Documents IRM 3.11.3, Individual Income Tax Returns, dated May 14, 2025, is superseded. This IRM also incorporates IRM Procedural Updates (IPUs) issued 25U3318 issued May 21, 2025, IPU 25U3396 issued June 10, 2025, IPU 25U3425 issued June 23, 2025, IPU 25U3459 issued July 03, 2025, IPU 25U3586 issued September 03, 2025 and IPU 25U3590 issued September 08, 2025. Audience Taxpayer Services, Code and Edit Tax Examiners Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Taxpayer Services

# Program Scope and Objectives

3.11.3.1 (05-14-2025) Program Scope and Objectives Purpose: The Document Perfection Operation, Code & Edit Unit, prepares paper returns for processing by reviewing and editing the documents with specialized processing codes for use downstream. Audience: Tax examiners in Taxpayer Services (TS), Submission Processing Service Centers, Code & Edit Units are the primary users of this IRM. Policy Owner: The Director of Submission Processing oversees the policies in this IRM. Program Owner: The Code & Edit/ERS IMF Section of the Return Processing Branch of Submission Processing oversees the procedures, and all updates related to this IRM. Primary Stakeholders: Submission Processing (SP).

# Background

3.11.3.1.1 (11-29-2019) Background This section of the Internal Revenue Manual (IRM) provides instructions for coding and editing individual income tax returns for computer processing. Special codes are entered into the computer to perform specific functions. Editing is necessary because many returns are incomplete, have invalid or misplaced entries or are computed incorrectly. Instructions in this manual are for Form 1040 / 1040-SR, Form 1040A, Form 1040EZ and attachments to the return.

# Authority

3.11.3.1.2 (11-29-2019) Authority Authority for these procedures is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations: IRC 6201(a) IRC 6213(b) IRC 6402(a) IRC 6511 Policy Statements for Submission Processing are found in IRM 1.2.1, Servicewide Policy Statements.

# Roles and Responsibilities

3.11.3.1.3 (01-01-2026) Roles and Responsibilities The Director, SP Office monitors operational performance for the Submission Processing campus. The Operations Manager monitors operational performance for their operation. The team manager/lead handles performance monitoring and ensuring employees have the tools to perform their duties. The team employees follow the instructions found in this IRM and maintaining updated IRM procedures.

# Program Management and Review

3.11.3.1.4 (01-01-2026) Program Management and Review Program Goals: To timely review and edit all returns received in Code & Edit (C&E). Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code & Edit reports. Program Effectiveness: The program goals are measured by the following reviews: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial Reviews Annual Review: The processes included in this manual are reviewed annually to ensure accuracy and promote consistent tax administration.

# Program Controls

3.11.3.1.5 (01-01-2026) Program Controls Quality Review conducts a statistically valid sample size review of completed work to ensure IRM guidelines are followed.

# Terms and Acronyms

3.11.3.1.6 (11-17-2017) Terms and Acronyms See Exhibit 3.11.3-15 for a glossary of frequently used terms and acronym listing.

# Related Resources

3.11.3.1.7 (11-29-2019) Related Resources Job Aid 2431-009, Coding & Editing Individual Income Tax Returns - Current Year Job Aid and Job Aid 2431-010, Coding & Editing Individual Income Tax Returns - Prior Year Job Aid, were developed as reference guides for this manual. This manual refers the tax examiner to clarifying information or exhibits in the Job Aid, where needed. When a conflict between any referenced material and the IRM instructions occur, the IRM instructions take precedence.

# General Guidelines

3.11.3.2 (04-05-2021) General Guidelines Instructions in this manual are for a typical return. Apply the instructions as far as possible when a situation is not explained. Occasionally, multiple Form 1040, Form 1040-A, Form 1040-EZ and/or Form 1040-X are attached. For example: Two or more returns from the same taxpayer are mailed in the same envelope. Two or more family members' returns are mailed by the tax preparer in the same envelope. Two or more unrelated returns are mailed by the tax preparer in the same envelope. Note: Detach the returns leaving an action trail on each document, then sort, work or route the returns as required. Exception: Do not separate returns that are identified as Dual Status, Streamline, Relief for Certain Former Citizens or Forms 1045. Take no action when there is not a specific instruction for a situation. Refer conflicts between general and specific instructions, unusual situations, and complex cases to your work leader. Any line in this manual which is marked with a "#" is for official use only and must not be disclosed. IRM deviations must be submitted in writing following the instructions in IRM 1.11.2.2 Internal Management Documents System - Internal Revenue Manual (IRM) Process - IRM Standards and elevated through proper channels for executive approval. The general guidelines described in more detail in this subsection of the manual are: Programs worked in Code & Edit Identifying "numbered" and "unnumbered" returns Routing completed work.

# Programs Worked

3.11.3.2.1 (01-26-2024) Programs Worked Code & Edit works the Form 1040 programs listed below: Program Code Description 4311X Other-than-full-paid Forms 1040 4312X Other-than-full-paid Forms 1040-SR 4381X Other-than-full-paid Forms 1040(SP) 4391X Other-than-full-paid Forms 1040-SR(SP) 43210 Full-paid Forms 1040 43220 Full-paid Forms 1040-SR 43820 Full-paid Forms 1040(SP) 43920 Full-paid Forms 1040-SR(SP) Note: Program Code 43115 has been identified for use for conversions of prior year Forms 1040A and 1040EZ. Austin also works ITIN program 4317X (Forms 1040).

# Identifying "Numbered" and "Unnumbered" Returns

3.11.3.2.2 (03-06-2020) Identifying "Numbered" and "Unnumbered" Returns A "numbered" return has a fourteen-digit Document Locator Number (DLN) imprinted in the top right margin. Do not remove a numbered return from a numbered block. An "unnumbered" return has no DLN. These documents are numbered after coding and editing. Unnumbered returns must be removed from the block, as instructed. A numbered return found in an unnumbered batch will be pulled for Work Leader. The Work Leader will research for TC 150: No TC 150 found, delete DLN, continue processing. TC 150 posted, no Form 3893 attached, route to 1040-X.

# Document Locator Number (DLN)

3.11.3.2.2.1 (01-03-2017) Document Locator Number (DLN) DLNs are unique numbers assigned to every return processed by the Automatic Data Processing (ADP) Systems. The DLN is used to control, identify, and locate the document. The sixth, seventh, and eighth digits in the DLN make up the Julian date. The Julian date is the numeric day of the year. For example, April 15, 2026, is Julian date 105, which is the 105th day of 2026. The twelfth and thirteenth digits of the DLN are the serial number. See Figure 3.11.3-9 for an example of a DLN. Returns in a block are numbered from "00" to "99" . The maximum number of returns in a numbered block is 100. Numbered returns in a block must be kept in serial number order.

# Routing Completed Work

3.11.3.2.3 (01-01-2016) Routing Completed Work After coding and editing: If returns are Then Numbered and blocked, Send them to be transcribed. Unnumbered and not blocked, Send them to be numbered and blocked.

# General Instructions

3.11.3.3 (01-01-2026) General Instructions The instructions in this manual are for Form 1040, Form 1040-SR, Form 1040(SP), 1040-SR(SP), Form 1040A and Form 1040EZ. The line numbers are identical on Form 1040, Form 1040-SR, Form 1040(SP), and Form 1040-SR(SP). All instructions for Form 1040 apply equally to each form. Note: Due to the larger print, Form 1040-SR and Form 1040-SR(SP) are 3 pages instead of 2. Form 1040A and Form 1040EZ will be converted to Form 1040. Many figures in this manual show both editing marks and taxpayer's entries. The editing marks are in a different font than the taxpayer's entries. The general instructions in this section include: Perfecting transcription lines Identifying the transcribed forms and schedules by sequence code Preparing Form 3471 - Edit Sheet and Form 4227 - Intra-SC Reject or Routing Slip Editing "Action Trails" Handling attachments to returns Editing special processing and unallowable codes

# Stamping Tax Examiner (TE) Numbers

3.11.3.3.1 (11-29-2019) Stamping Tax Examiner (TE) Numbers Every Code & Edit Tax Examiner (TE) is assigned a unique TE Number. Stamp your TE number in the upper left-hand corner of the document. All returns must be stamped with your TE number. Exception: It is only necessary to stamp the first document in a block when working numbered returns. Stamp your TE number in the upper left-hand corner of all detached documents. Exception: Do not stamp your TE number on original documents that are being mailed back to the taxpayer. Line through the TE number when corresponding and the return is going to be sent back to the taxpayer. Line through the old TE number and stamp the document with your TE number when working returns which were TE stamped before (e.g., mis-blocked, converted or correspondence returns).

# Transcription Lines (T-Lines) and Transcription Compute Lines (T-Compute Lines)

3.11.3.3.2 (01-21-2022) Transcription Lines (T-Lines) and Transcription Compute Lines (T-Compute Lines) Not all entries on forms and schedules are entered into the computer during processing. Only the information from transcription lines (T-Lines) or computed transcription lines (T-Compute Lines) is entered into the computer after coding and editing. T-Lines and T-Compute Lines are listed in this manual in the overview information for each form or schedule. The edited locations of all T-Lines and T-Compute Lines are illustrated in Job Aid 2431-009 and Job Aid 2431-010. Compute and edit a T-Compute Line when it is blank and there are entries leading to a significant total. Compute and edit a T-Compute Line that is not blank only when required to do so in the line-by-line instructions. Use the tax form instructions when computing T-Compute Line totals unless other directions are provided in the line-by-line instructions. Edit T-Line and T-Compute line amounts when they are illegible, obviously misplaced, or when instructed to do so in the line-by-line instructions. Correct the entry by referring to other schedules, attachments, or entries on the return only when directed. Delete an entry on a transcribed line when the meaning of the line has been changed, unless otherwise instructed. (See Figure 3.11.3-1.) Delete an obviously misplaced amount and edit to the correct T-Line or T-Compute Line. (See Figure 3.11.3-1b.) Dummying of schedules may be required. Use attachments to prepare "dummy" forms or schedules when they are required to support entries on transcribed lines. Edit the combined total of the amounts when a T-Line or T-Compute Line has multiple entries. (See Figure 3.11.3-2.) Do not math verify the transcribed lines on forms or schedules, unless specifically directed to do so in the line-by-line instructions. Do not math verify when dummying Forms or Schedules. Edit line numbers for T-lines that have significant entries when line numbers are missing or incomplete. Figure 3.11.3-1 Editing Misplaced EntriesThis figure contains two separate examples, which are listed as 1a and 1b.Figure 3.11.3-1a shows how to edit a misplaced entry when the meaning of a T- line has been changed. The income portion of Form 1040 is shown. The taxpayer has changed the meaning of line 8 by lining through Additional Income from Schedule 1, line 10. and adding Child Support received. Dollar amount 3600.00 has been entered by the taxpayer. An X is edited by the tax examiner to delete this entry.Line 1z contains dollar amount 13,026.69.Line 2b contains dollar amount 45.13.Line 8 contains dollar amount 3,600.00.Line 9 contains dollar amount of 16671.82.Figure 3.11.3-1b shows how to edit a misplaced entry when the T- line entry is misplaced. The income portion of page one of Form 1040 is shown.Line 1z contains dollar amount 27061.Line 8 contains dollar amount 27061, a red x has been edited to the left of the amount.Line 9 contains dollar amount 27061 in red, edited by the tax examiner.The taxpayer has totaled entries to line 8 when the total should have been placed on line 9. A red X is edited by the tax examiner the left of the dollar amount on line 8. Dollar amount 27061 is edited to the correct line 9. A misplaced entry can also be moved by using an arrow. A statement under the figure says: A misplaced entry can also be moved by using an arrow. See Figure 3.11.3-4a. Please click here for the text description of the image. Figure 3.11.3-2 Editing Multiple EntriesA completed Schedule SE is shown. Name of person with self-employment income is R.E. Gray.Social Security number of person with self-employment income is 000-00-5734.Line 2 Net profit or (loss) from Schedule C, line 31, and Schedule K-1 (Form 1065), box 20, Code A (other than farming). See instructions for other income to report or if you are a minister or member of a religious order. Dollar amount 796 is present on line 2.Dollar amount 3854 is also present on line 2 under dollar amount 796.Tax examiner has edited red X's to the left of the dollar amounts present on line 2, combined the amounts and edited the total dollar amount of 4650 to the left of line 2. Please click here for the text description of the image.

# Transcribed Schedules and Forms

3.11.3.3.3 (01-01-2026) Transcribed Schedules and Forms In the upper-right margin of each form or schedule is a preprinted number called a sequence code. The Integrated Submission and Remittance Processing (ISRP) operators transcribe forms and schedules by their sequence code. The transcribed sequence codes range from 01 through 79. See the tables at the end of this subsection for a list of the sequence codes for all transcribed schedules and forms. Any document not on the list is not a transcribed form or schedule. Any form or schedule within this sequence code range that is not transcribed must be deleted. Delete any form, schedule or document that will not be transcribed when there is a transcribed form or schedule afterward. Leave all non-transcribable forms/schedules intact after the last transcribed page. Exception: For Form 8938, Statement of Specified Foreign Financial Assets, instructions, refer to IRM 3.11.3.6.2.10. When a return has many non-transcribable forms, "X" the top page and combine the remaining pages together with a rubber band, staple, or clip. Note: When instructed to "X" the page, edit the "X" across the entire page. Delete any form that shares a sequence code with a transcribed form. Note: Examples include, but are not limited to the following: - Form 8609-A (Seq 36) - Form 8586 (Seq 36a) - Form 2106 (Seq. 54) (TY07 and prior) - Form 3468 (Seq. 52) (TY09 and prior) - Form 3903 (Seq. 62) (TY10 and prior) - Form 5884-B (Seq. 65) - Form 8621 (Seq. 69) - Form 8801 (Seq. 74) (TY19 and prior) - Form 8829 (Seq. 66) (TY09 and prior) - Form 8862 (Seq. 43A) (TY23 and prior) - Form 8949 (Seq. 12A) (TY18 and prior) - Schedule D-1 (Seq. 12A) (TY10 and prior) - Form 8995-A Schedule A (Seq. 55B) - Form 8995-A Schedule B (Seq. 55C) - Form 8995-A Schedule D (Seq. 55E) "X" a transcribed schedule or form if it is blank or has no significant T-line entries as specified in line by line instructions, unless specifically instructed otherwise. Exception: Do not "X" Form 8938 when there are no significant entries on T-Lines. If a non-transcribable form or schedule is found between pages 1 and 2 of 2025 - 2018 Form 1040 (pages 1, 2 or 3 of 1040-SR) or 2017 and prior Form 1040 or 1040A, fold or delete them. If a form or schedule is found with significant T-line entries, move it from between pages 1 and 2 (and 3 for Form 1040-SR). For transcribed forms or schedules with multiple pages, ensure the pages are together and in the proper order (page 1, page 2, etc.). Delete duplicate forms or schedules with the exact same amounts that are filed for the same taxpayer. Arrange Schedules 1 through 3 in sequential order behind Form 1040. If a non-transcribable form or schedule is found between Schedules 1 through 3, fold or delete them. If a form or schedule is found with significant T-line entries, move it from between Schedules 1 through 3. Exception: When a transcribed form or schedule is found on the back side of Form 1040, it is not necessary to photocopy and move behind Schedules 1-3. Leave Forms W-2 and 1099, Form 1040-V, taxpayer statements, deposit slips, and other small items where found when they do not obstruct T-lines or any part of the caption area. If forms W-2/1099 etc. are a full page form, move or delete them. Note: It is not necessary to move item if only T-line obstructed is for RPCs unless a staple is obstructing. Move item if the staple placement will interfere with the DLN numbering of the document (i.e., upper right hand corner). The following forms and schedules are valid transcribed attachments for Form 1040: Transcribed Form or Schedule Sequence Code Schedule 1 01 Schedule 1-A (TY25 and later) 1A Schedule 2 02 Schedule 3 03 Schedule A 07 Schedule B 08 Schedule C 09, 10, 11 Schedule D 12 Form 8949 (TY19 and later) 12A Schedule E 13 Schedule F 14, 15 Schedule R 16 Schedule SE 17, 18 Form 1116 19 Schedule J 20 Form 2441 21 Form 3800 22 Form 4137 24, 25 Form 4684 26 Form 4797 27 Form 4972 28 Form 5329 29, 30 Form 6198 31 Form 6251 32 Form 8615 33 Form 8283 36 Form 4835 37 Form 8839 38 Form 8853 39 Form 8814 40, 41, 42 Schedule EIC 43 Schedule H 44, 45 Schedule 8812 Form 8812 (TY2011 and prior) 47 Form 8606 48, 49 Form 8863 50 Form 4952 51 Form 8889 52, 53 Form 8880 54 Form 8995 (TY19 and later) 55 Form 8995-A (TY19 and later) 55A Form 8995-A, Schedule C (TY20 and later) 55D Form 8888 56 Form 8978 (TY19 and later) 57 Form 5405 (TY24 and prior) 58, 59 Form 8919 61, 62 Form 8958 63 Form 461 (TY21 and later) 64 Form 8941 65, 66 Form 6252 (TY19 and later) 67 Form 8936 69 Form 8936, Schedule A 69A Form 8867 70 Form 8959 71 Form 8960 72 Form 8962 73, 74 Form 5695 75 Form 965-A (TY19 and later) 76 Form 9000 (TY21 and later) 77 Schedule LEP (TY19 and later) 77A Form 8997 (TY21 and later) 78 Form 4136 79 Form 8938 938

# Internal-Use Forms 3471 and 4227

3.11.3.3.4 (01-01-2016) Internal-Use Forms 3471 and 4227 Code and Edit uses the following two general internal-use forms: Form 3471, Edit Sheet Form 4227, Intra-SC Reject or Routing Slip The conditions requiring use of these forms are found in the line-by-line instructions.

# Form 3471 - Edit Sheet

3.11.3.3.4.1 (01-01-2026) Form 3471 - Edit Sheet For TY25, Form 3471, Edit Sheet, is transcribed as sequence code number "88" . Edit money amounts on Form 3471 in dollars only for all form types (1040/A/EZ). Staple Form 3471 to the left side margin of page 1 below the caption area or if using Form 3471-E, staple it to the back of the return facing out. Edit Form 3471 as follows: Form 3471 Action Lines 1, 2 and 3 - Unallowable Codes and amounts Edit all Unallowable Codes in the order found. When there are more than three unallowables, edit the first two on lines 1 and 2, and Unallowable Code "98" on line 3 with no money amount. Edit the remaining Unallowable Codes and amounts in the Processing Memo space. Note: For more information on Unallowable Codes, refer to IRM 3.11.3.3.7.7. Line 6, Late filing code Returns will be received from Examination or Collection with penalty and interest amounts entered. These amounts will be edited on the return, or the Form 3471 will have been edited and attached by Exam or Collections. Note: Use the instructions in IRM 3.11.3.14.3.5 when the taxpayer enters penalty and interest. Edit "1" when Failure to File (FTF) or Failure to Pay (FTP) penalties or interest have been entered on a full or part-paid return and≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ Also edit a received date ≡ ≡"≡ ≡ ≡ ≡ ≡" in this case. Note: For more information see the line-by-line instructions for returns received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Form 4227 - Intra-SC Reject or Routing Slip

3.11.3.3.4.2 (11-17-2017) Form 4227 - Intra-SC Reject or Routing Slip Some returns need research, referral, or action before they can be processed. Form 4227, Intra-SC Reject or Routing Slip, is often used to identify these special conditions and initiate actions. Take the following actions when a numbered return needs research, referral, or action before further processing: Edit the correct Action Code. Prepare Form 4227 and note the reason for rejection. Staple below the caption area of return. Leave the return in the block. Prepare Form 4227 when an unnumbered return/document is withdrawn from processing, and: If the return/document is Then Leaving the campus, Pull the document for routing to Receipt and Control for shipment to correct campus. Not leaving the campus, Pull the document for routing to the correct function.

# Action Trail

3.11.3.3.5 (12-11-2020) Action Trail An "Action Trail" is written on a return/document as a record of the actions taken. Always leave an Action Trail when Computer Condition Code "Y" is edited. Give the reason for the "Y" code in the Action Trail. Edit an Action Trail when a return/document is detached. For example, notations such as "detached 1040-X" or "detached taxpayer correspondence" must be made on the return. The Action Trail is written on return or document in the lower-left margin of page 1. Refer to Job Aid 2431-009 for an illustration of the editing location.

# Attachments to Return

3.11.3.3.6 (07-22-2022) Attachments to Return Examine all attachments to the return. Leave the attachments with the return unless specifically instructed otherwise. Refer to the Attachment Guide in Exhibit 3.11.3-1 for specific attachment-by-attachment instructions. Research either an attachment or a notation on the return, as needed. Immediately hand carry any discovered remittance to the manager or work leader. (Manager/work leader shall refer to IRM 3.8.46 , Discovered Remittance). Note: Economic Impact Payment (EIP) Prepaid Debit Cards are considered discovered remittance and will be hand carried to the manager or work leader. Take either of the following actions when there is a notation on the return that indicates it needs to be routed elsewhere: Edit the information on a blank piece of paper. Photocopy the notation. Generally, all taxpayer-initiated correspondence must be responded to within 30 days. Detach and route all correspondence addressing an issue not directly related to the processing of the return. Note: Examples include, "I didn't receive my refund last year" , or "I need a payment plan" , etc. Do not detach correspondence attached to an original return which asks a question or raises an issue about the processing of the return or if the correspondence has only a general comment submitted with a payment. Note: Examples include, "Here is my payment" , "I will pay you in two months" , or "Apply my refund to the amount that I owe from last year" , etc. When a taxpayer submits a credit card and/or credit card number, fully code and edit the return and immediately take the return and all attachments to your work leader. The work leader will: Edit Action Code "460" , sanitize any credit card information on the return and continue processing. If a credit card is attached, prepare Form 4287, Record of Discovered Remittances, a photocopy of page one of the return, and route to Receipt & Control with the credit card to be returned to the taxpayer via Express Mail. Prepare Letter 3956C, Processing Form 1040 Received with Credit Card/Credit Card Information and send to the taxpayer via 1st Class Mail. Note: Do not take return to your work leader when you can determine the number written on the return is the confirmation number for the credit card payment (not the actual credit card number). Credit card payment returns must be batched as remittance returns so they will receive the remittance indicator. If the return is received with a credit card confirmation number and no amount is indicated, or the amount does not match the balance due line on the return, batch as Part Paid.

# Detached Documents

3.11.3.3.6.1 (03-04-2024) Detached Documents Always edit an Action Trail on the return when an attachment is removed. For example, when a form or letter is detached from a return, edit notations such as "detached 9465" or "detached TP correspondence" . Edit an Action Trail on the detached document unless it's an original personal document. If present on the return, all the following must be present or edited on all detached items: Received date. Tax period in "YYMM" format. Form from which detached. Taxpayer's name(s). Primary/secondary taxpayer's identification number(s). Taxpayer's address. See Figure 3.11.3-3. Note: When sending a return back to a taxpayer, do not detach any documents. Exception: Detach and process any remittance. Do not mail a remittance back to the taxpayer. Internally route detached items using Form 4227. When returning original documents back to the taxpayer, the work leader will complete and attach Form 14219, Return of Documentation to the Taxpayer. Check the correct box on Form 14219 to identify the returned item. Figure 3.11.3-3 Editing Action TrailsShown is a Form 9465 and the lower portion of Form 1040 page 1. Edited in red in the left lower margin of the Form 9465 is F1040, the received date from the return 061126, and the tax period 2512. In the lower left margin of the Form 1040 edited in red is DET 9465. A text box shows a bullet list of items to be edited in Action Trails. Please click here for the text description of the image.

# Processing Codes

3.11.3.3.7 (01-01-2023) Processing Codes Certain conditions require the editing of processing codes. There are seven types of processing codes. They are: Action Code Audit Code Computer Condition Code (CCC) Form Processing Code (FPC) Return Processing Code (RPC) Special Processing Code (SPC) Unallowable Code (UAC) Processing codes will be either alpha or numeric. Use CAPITAL BLOCK LETTERS when editing codes that are alphas. It is critical that processing codes are edited legibly. Refer to Job Aid 2431-009 and Job Aid 2431-010 for an illustration of the editing locations of processing codes. The edited location of these codes will vary by return type. When other functions have edited CCCs, FPCs, RPCs, SPCs, etc., in the wrong location, delete the coding and edit it to the correct location. Re-edit any valid black edit marks in red on photocopied returns, unless editing is underlined in red. The conditions for editing processing codes are in the line-by-line instructions.

# Action Code

3.11.3.3.7.1 (11-29-2019) Action Code An Action Code is a three-digit numeric character used to reject a document and identify the reason for rejection. Assign only one Action Code to a document. Edit Action Codes in the following priority: "300" "310" "4XX" "6XX" "2XX" "3XX" Continue perfecting returns assigned any Action Code except "480" or "6XX" . Edit only the caption area when Action Code "6XX" is edited. When editing Action Code 480 edit the caption area and see IRM 3.11.3.7.5. Edit the Action Code as follows: Form 1040: edit in the center bottom margin directly below Form 1040, page 1. TY17 and prior: edit in the center bottom margin on page 1 of Form 1040A, and 1040EZ. Refer to the table in Exhibit 3.11.3-2 for an explanation of each Action Code.

# Audit Code

3.11.3.3.7.2 (11-29-2019) Audit Code An Audit Code is an alpha or numeric character used to identify questionable conditions for Examination. Edit Audit Codes as follows: Form 1040: edit horizontally in the right bottom margin directly below Form 1040, page 1. TY17 and prior: horizontally in the right-bottom margin on page 1 of Form 1040A or Form 1040EZ. Refer to the table in Exhibit 3.11.3-3 for the explanation of each Audit Code.

# Computer Condition Code (CCC)

3.11.3.3.7.3 (01-01-2026) Computer Condition Code (CCC) A Computer Condition Code (CCC) is an alpha or numeric character used to alert the computer and Master File of a special condition. Computer Condition Codes will post to the Master File. When CCC "3" is edited, it must be first. Always edit an Action Trail when CCC "Y" is edited. Edit the CCC horizontally in the blank space to the right of "Head of Household (HOH)" in the filing status area. Note: For prior year editing location, see Job Aid 2431-010. Refer to the table in Exhibit 3.11.3-4 for an explanation of each CCC.

# Form Processing Code (FPC)

3.11.3.3.7.4 (01-03-2023) Form Processing Code (FPC) A Form Processing Code (FPC) is an alpha or numeric character used to alert the downstream users that a specific non-transcribed form is attached to the return. Edit FPCs vertically in the margin to the right of Form 1040, line 5b or Form 1040-SR, line 1g (For prior year editing location, see Job Aid 2431-010). Refer to the table in Exhibit 3.11.3-5 for an explanation of each FPC.

# Return Processing Code (RPC)

3.11.3.3.7.5 (12-11-2020) Return Processing Code (RPC) A Return Processing Code (RPC) is an alpha or numeric character used to alert the computer to a special condition or computation. These codes are used for center processing and do not post to the Master File. Edit RPCs horizontally in the left bottom margin directly below Form 1040. Refer to the table in Exhibit 3.11.3-6 for an explanation of each RPC.

# Special Processing Code (SPC)

3.11.3.3.7.6 (12-11-2020) Special Processing Code (SPC) A Special Processing Code (SPC) is an alpha or numeric character used to flag a condition or trigger a computation. These codes are used for center processing and do not post to the Master File. These codes supplement the Return Processing Codes. Edit SPCs vertically in the right margin next to the spouse's social security number. Refer to the table in Exhibit 3.11.3-7 for an explanation of each SPC.

# Unallowable Code (UAC)

3.11.3.3.7.7 (11-17-2017) Unallowable Code (UAC) An Unallowable Code (UAC) is a two-digit numeric character used to identify certain conditions on a tax return that are unallowable by law. Search all attachments to find unallowable items. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Do not edit UACs when the only dollar amount is a total of allowable and unallowable items. There must be separate dollar figures for unallowable coding, unless otherwise instructed. Prepare Form 3471 using the instructions at IRM 3.11.3.3.4.1 when coding unallowables. Refer to the table in Exhibit 3.11.3-8 for an explanation of each UAC.

# Editing

3.11.3.4 (01-01-2016) Editing Editing is done to prepare returns and attachments for transcription and computer processing. The editing instructions described in more detail in this subsection are about: Types and uses of specific edit markings Dollars and cents editing

# Edit Markings, General

3.11.3.4.1 (01-01-2019) Edit Markings, General Always use a red erasable pen for edit markings. Perfect any taxpayer entered red marks that might interfere with transcription. Note: Never use other correction items, such as white-out. Never alter, erase, or obliterate a taxpayer's entry. Edit all markings legibly. Any reference to "significant entry" or "significant amount" is defined as a positive or negative number/dollar amount other than zero.

# Types of Edit Markings

3.11.3.4.2 (01-01-2016) Types of Edit Markings Different edit conditions require different types of edit markings. Edit markings consist of: Circling Underlining Arrowing "X" -ing Bracketing Checking

# Circling

3.11.3.4.2.1 (01-01-2026) Circling Circle information that is not to be transcribed when editing, examples include: Caption data (except date of death) Received dates Filing status boxes Other cases as necessary Note: Never circle dollar amounts. If an entry or editing was circled out in error, re-edit to the proper location if necessary.

# Underlining

3.11.3.4.2.2 (01-01-2016) Underlining Underline when editing: The additional information line and other caption data Tax period on Prior Year returns Other cases specified in this manual

# Arrowing

3.11.3.4.2.3 (01-01-2024) Arrowing Use arrowing when indicating: The correct T-line for a misplaced entry. (See Figure 3.11.3-4.) Transcription is to continue (where indicated in line-by-line instructions) Note: A double-ended arrow or "underline with arrow" will be used to edit a dollar amount to one additional T-line. (See Figure 3.11.3-4.) Figure 3.11.3-4 Arrowing.This figure contains two separate examples, which are listed a and b.Part a: Moving an amount to a different T-line. Shown is a portion of Form 1040 from lines 16 through 24.Line 16, Tax, dollar amount 6051.00 on line 16.Line 18 Dollar amount 6051.00 on line 18.Line 22, Dollar amount 6051.00 on Line 22.A red arrow is edited between dollar amount 6051.00 on line 22 downwards to blank line 24.Text at bottom of graphic reads: An arrow indicates to ISRP that there is an entry that should be entered on a different line because it is misplaced or, as shown here, because it needs to be moved from a non-transcribed line to a transcribed one.Part b continues: Editing an amount to two T-lines (Method used depends on Service Center). Shown is a portion of Form 1040 from lines 4b through 9.Line 5b, Taxable amount, Dollar amount 5689.Line 9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income. Dollar amount blank.Amount on line 5b has a double ended red arrow edited from the dollar amount 5689 on line 5b to blank line 9.Text at bottom of graphic reads: A double-ended arrow indicates that a dollar amount should be in two locations. Here, for example, the double arrow indicates that the amount of 5689 should be entered on line 5b, and 9.Part b continues: Editing an amount to two T-lines (Method used depends on Service Center). Shown is a portion of Form 1040 from lines 4b through 9.Line 5b, Taxable amount, Dollar amount 5689.Line 9 Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your total income. Dollar amount blank.Amount on line 5b is underlined and a red arrow is edited from the dollar amount 5689 on line 5b to blank line 9.Text at bottom of graphic reads: An underline with a single-ended arrow indicates that a dollar amount should be in two locations. Here, for example, the arrow indicates that the amount of 5689 should be entered on line 9, but the underline indicates that the amount should also be entered on line 5b. Please click here for the text description of the image.

# "X" -ing

3.11.3.4.2.4 (01-01-2026) "X" -ing An "X" will be used to delete an entry or an entire form or schedule. Place an "X" to the left of an amount on a T-line when it is not to be transcribed. When adjusting an amount, edit an "X" to the left of the amount on the T-line and edit the adjusted amount above or to the left of the "X" -ed entry. "X" an illegible amount and re-edit the information above or to the left of the "X" -ed entry. Be careful to edit the amount where it will not be mistaken for an entry on another T-line. Note: If necessary, edit the amount where space is available and arrow to the "X" -ed entry. Edit an "X" across the entire form or schedule if it must be deleted. "X" a transcribed schedule or form when it is blank or has no significant T-line entry, unless specifically instructed otherwise. "X" any transcribed schedule or form with "Alt Min Tax" , "AMT" , or "AMT-CR" or similar notation across the top and do not include entries when combining. Exception: Do not delete Form 6251, Alternative Minimum Tax-Individuals.

# Bracketing

3.11.3.4.2.5 (12-11-2020) Bracketing Use brackets to indicate a negative dollar amount when editing. Note: Bracketing (as it relates to dollar amounts) is necessary only when the tax examiner is computing or editing the line. Do not bracket the following: Existing negative amounts on a return. Amounts with preprinted brackets on the form/schedule.

# Checking

3.11.3.4.2.6 (01-01-2016) Checking Use the check mark as directed in line-by-line instructions to indicate the information needs to be transcribed by ISRP.

# Edit Marks Made by Other IRS Functions

3.11.3.4.2.7 (11-01-2022) Edit Marks Made by Other IRS Functions Edit marks entered by another area (such as Collections, Entity or RIVO) are not to be re-edited except to place the edit marks in the correct area or to perfect for legibility. Exception: Re-edit or underline any valid black edit marks for transcription (i.e., photocopied/faxed returns such as those received from CII/AM).

# Dollars and Cents Editing

3.11.3.4.3 (01-01-2025) Dollars and Cents Editing Allow taxpayers to round or truncate (i.e., "drop the cents" ) amounts. Use only dollar amounts when computing amounts on forms or schedules. Exception: Use dollars and cents when computing withholding and excess social security tax. For TY18 and prior only, draw a vertical line between the dollars and cents figures when dollars or cents are in the wrong column: On each line that is to be transcribed, or Down the entire front of the form or schedule. Exception: It is not required to draw a vertical line when column(s) are not present, and the dollars and cents have been separated by a decimal. Dollars and cents editing is required on certain T-lines for any of the following conditions: A substitute form is used with dollars and cents not clearly separated by a decimal point or slash. Exception: Do not draw a vertical line to separate dollars and cents when only dollar amounts are present on a dollars and cents T-line. An entry is illegible. When computing and editing an entry as directed in line-by-line instructions. Exception: It is not necessary to edit "00" to indicate no cents. Edit all forms and schedules in dollars only, with the following exceptions: Form 1040 - lines 24 through 38 Schedule 3, lines 9 through 14 Form 6001 Form 3531

# Correspondence

3.11.3.5 (01-01-2016) Correspondence Correspondence is necessary when a return is incomplete or illegible and it cannot be processed. The correspondence instructions in this subsection of the manual are: General correspondence procedures Correspondence when sending return back to the taxpayer Correspondence when not sending return back to the taxpayer

# General Correspondence Information

3.11.3.5.1 (02-02-2023) General Correspondence Information When the first correspondence condition is identified, request all missing required information. Include forms and/or schedules, Forms W-2, regardless of correspondence tolerances identified in the line-by-line IRM instructions. Exception: Except for Form 1116, Form 8283, Schedule 8812, and Schedule EIC; only correspond for these forms when the tolerance in the line-by-line IRM instruction is met. Do not correspond with a taxpayer more than one time, unless specifically directed to in the line-by-line instructions. Correspond a second time if the taxpayer sends back a return and the signature is not located in the correct "Sign Here" area, under the jurat statement. For a taxpayer's signature to be valid, it must be in the "Sign Here" space provided under the jurat. The only exception to this rule is when the taxpayer has signed in the wrong area and arrowed their own signature to the right place. Do not correspond when information is missing and any of the following conditions apply: The tax return is for TY15 and prior. (See IRM 3.11.3.75.3.) Exception: Correspond for signature regardless of tax year. (See IRM 3.11.3.14.4.) The return has a notation indicating the return is a "dummy" return. Notations may include "Substitute for Return Prepared by IRS" , "Section 6020b" , or "prompt assessment" . The return has a notation, statement or letter attached indicating the return is a copy or amended. Notations may include "corrected" , "revised" , "tentative" , "amended" , "superseding" , "copy" or similar. Also see the amended return instructions in IRM 3.11.3.6.2.1 for more instructions. An Examination case is indicated. See the instructions in IRM 3.11.3.6.1.5 for more instructions and a list of the attachments and notations by which an Examination case will be identified. The taxpayer has written "For payment only" or included a similar statement on the return. International returns (except AUSPC) A "Hardship" case is indicated. (See IRM 3.11.3.6.1.4.) There is an indication the return has been prepared (dummied) by Accounts Management. (See IRM 3.11.3.6.2.1(3).) Do not correspond for missing forms or schedules to support a credit or exemption claimed for a dependent when both of the following conditions apply: The return was received with Form W-7 attached. The ITIN application was rejected for the person who would have entitled the taxpayer to the credit and/or exemption. Except for returns coming from Collection and Correspondence Imaging Inventory (CII), send an unnumbered return to the originating area indicating what information is required.

# General Correspondence Procedures

3.11.3.5.2 (03-24-2022) General Correspondence Procedures Request a missing secondary TIN only when other correspondence is required and the Filing Status is Filing Status 2 (Married Filing Jointly), Filing Status 3 (Married Filing Separately), or Filing Status 6, or a spouse is claimed as a Dependent/Exemption. Exception: Do not request a secondary TIN when there is an indication the ITIN application was rejected or Non-resident Alien (NRA) or similar statement. Special additional information line editing is required any time correspondence is required on a: Decedent return - see IRM 3.11.3.10 Fiduciary return - see IRM 3.11.3.11 Minor's return - see IRM 3.11.3.11.2 If Form 1040 is missing page 1 or page 2 (Form 1040-SR, page 1, 2, or 3) pull for research. Note: Follow the incomplete return instructions at IRM 3.11.3.6.2.4.

# Correspondence When Sending Return Back to the Taxpayer

3.11.3.5.2.1 (01-01-2026) Correspondence When Sending Return Back to the Taxpayer Send a return back to the taxpayer in the following specific circumstances: A misfiled return. (See IRM 3.11.3.6.2.15.) Early filed loose Schedule H for tax year 2026. Use Notice 1208, You Filed Schedule H (Household Employment Taxes) Too Early Current year Loose Schedule H (received April 15, 2026, or earlier) - Use Notice 1207, File Schedule H (Household Employment Taxes) With Your Individual Income Tax Return Missing or invalid signature(s) (See IRM 3.11.3.14.4.) Exception: Do not mail back when: Numbered Secured CP 01H, 11, 12, 14/14H, 22 series, 23, 54, or 2000 is attached. See Exhibit 3.11.3-1 for processing procedures. LTR 4883C, 5071C, 5216, 5447C, 5747C, or 6167C is attached. See Exhibit 3.11.3-1 for processing procedures. LTR 2566 or 3219C unless Process as Original is present. Form W-7 or Form W-7(SP) is attached, route to ITIN. Signed returns missing documentary evidence, including fiduciary and Power of Attorney (POA) returns. Natural Disaster is noted on return or attachment. Reminder: Do not correspond when conditions in 3.11.3.5.1(3) apply. If the required valid legal signature is missing or not below the jurat statement, send the return back to the taxpayer using Form 3531. Note: A valid legal signature is an original signature written below the jurat statement in the "Sign here" box on the return. If the return is not signed and a signature is present on an attached CP 59 or Form 15103, accept that as a valid signature on the return if signed under the jurat on the "sign here" line. Notate on the return signature line "See attached CP 59 or Form 15103" . Do not detach CP 59 or Form 15103, leave attached as support for original signature. Stop editing the return after identifying a missing or invalid signature. Examine the return for other missing items. Complete Form 3531, request all missing required information. (See Exhibit 3.11.3-17): Perfect the caption area. Exception: KCSPC or OSPC: If transshipping international returns or returns with Form W-7 attached, do not correspond for missing signature(s). AUSPC: Returns with W-7 attached, route to ITIN, do not correspond for missing signature. Prepare Form 3531 using the following steps: Write legibly. Check the missing signature box "1" . Note: Also check box "27" on decedent returns, see IRM 3.11.3.10.1(4). Check all the correct box(es). Enter money amounts in dollars and cents. Bracket negative amounts. Prepare the return to be sent back to the taxpayer using the following steps: Line through your TE number. Remove all internal documents (such as Form 3471 or Form 4227) if attached. Note: If second correspondence is required, remove original Form 3531. Do not detach attachments. Delete any IRS Received Date. Perfect the caption including the address. Perfect a missing or incomplete address from an attached envelope. If unable to perfect from an attached envelope, research. Edit an Action Trail to notate "Returned for Signature" (stamped or edited), Form 3531 and any issued correspondence, with the current date unless it is being returned as a misfiled return. (e.g., Return for Signature MMDDYY or Return for Signature F3531, 1, 8, 11 MMDDYY). See Figure 3.11.3-5. Note: The date will be edited or stamped following local procedures for mailing. Attach the correspondence sheet face up to the return immediately below the caption area. Caution: When stapling the correspondence sheet to the return, ensure you are attaching only one return. Staple in the left margin through only the first one or two pages. Remove the return from the batch and place it in the designated area. Figure 3.11.3-5 Form 3531 Correspondence Action TrailThis figure demonstrates how to edit an action trail when corresponding and sending the return back to the taxpayer. Shown is a Form 3531 and a partially obscured Form 1040. The completed Form 3531 has box 1, box 6, and box 7 checked. The action Trail on the lower left margin of the Form 1040 is F3531 1, 6, 7 indicating the boxes checked. Please click here for the text description of the image.

# Correspondence When Not Sending Return Back to the Taxpayer

3.11.3.5.2.2 (01-23-2025) Correspondence When Not Sending Return Back to the Taxpayer Complete all possible editing and identify all correspondence issues, when you are not sending the return back to the taxpayer. Perfect a missing or incomplete address from an attached envelope. If unable to perfect from an attached envelope, research. Note: If unable to perfect through research, do not correspond, edit the name control and follow no-reply procedures. Request all missing required forms/schedules in the taxpayer correspondence. Do not try to dummy missing forms/schedules when other correspondence is required. A correspondence action sheet (CAS) is a form used to initiate a letter requesting information from a taxpayer. A CAS is used with returns that are not sent back to the taxpayer. The following CAS forms are used: Form 6001 is used to generate Letter 12C, Individual Return Incomplete for Processing: Form 1040. (See Exhibit 3.11.3-16.) Form 3696-A, IDRS Correspondence Action Sheet, is used to generate miscellaneous Correspondex (C) letters (e.g., Letter 369C used to deny reasonable cause). Prepare Form 6001 to initiate Letter 12C using the following steps: Write legibly. Check all the applicable boxes. Complete all information required for each paragraph selected (e.g., forms, lines, amounts, etc.). Enter money amounts in dollars and cents. Bracket negative amounts. Use Exhibit 3.11.3-18, Correspondence Fill-in Paragraphs, when paragraph g is selected. Note: Take all other fill-in paragraphs to your manager/lead for their text approval and initials next to paragraph g. When paragraphs I - N are not enough to request all missing forms and schedules, use paragraph g with fill-in paragraph "36" instead. Always select the applicable fax number paragraph (k-m) specific to your campus. Note: No entry is required in the fill-in fields of the fax number paragraph (k-m). Always select paragraph j for reference to irs.gov/connect. Attach the CAS to Form 1040 face up immediately below the caption area. Caution: When stapling the correspondence sheet to the return, ensure you are attaching only one return and staple in the left margin through only the first one or two pages. Edit Action Code "211" on all returns requiring correspondence when the return is not being mailed back to the taxpayer. (See Figure 3.11.3-6.) Exception: Edit Action Code "224" when corresponding for missing Form 8962 unless Action Code "300" can be edited. For TY17, edit Action Code "300" on all returns when any correspondence is required and 965 or Sec. 965 is noted on return or when line 73 box d is marked or when Form 965 is attached to return. If a received date is not present on the return, edit the received date before corresponding. Refer to the received date editing instructions at IRM 3.11.3.8. Figure 3.11.3-6 Corresponding on Form 6001Shown is a partially obscured completed Form 1040-SR, showing address area of page 1 and far right side showing dollar amounts on Schedule A. Action Code 211 has been edited by the tax examiner to the bottom center margin of page 1, Form 1040. Also shown is a completed Form 6001, Letter 12C Correspondence Action Sheet. Text box reads: Form 8283 is not attached.Tax Examiner has checked box I to denote Missing Form and has written 8283 for field 13 on Form 6001.Tax Examiner has written dollar amount 1850.00 for field 14 on Form 6001.Tax Examiner has written 12 for field 15 on Form 6001 to identify the line number on Schedule A for missing Form 8283.Tax Examiner has circled S for Schedule and written A for field 16.Caption at the bottom of the graphic reads as follows: Edit Action Code 211 when corresponding using Form 6001, which the tax examiner edited in the bottom center margin of Form 1040. Please click here for the text description of the image.

# General Response Procedures

3.11.3.5.3 (11-29-2019) General Response Procedures Move all correspondence sheets to the back of the return. If second correspondence is required, remove original Form 3531. See the instructions in Correspondence Action Chart at IRM 3.11.3.5.3.2 for processing "no reply" or "incomplete reply" , and undeliverable correspondence. When there is an indication of a possible disclosure issue, take return to work leader.

# Reply Instructions

3.11.3.5.3.1 (01-04-2016) Reply Instructions Perfect the return. Edit the received date on returns identified as "Returned for Signature" , following the instructions at IRM 3.11.3.8.2.

# No Reply/Incomplete Reply/Undeliverable Correspondence

3.11.3.5.3.2 (01-01-2026) No Reply/Incomplete Reply/Undeliverable Correspondence Use the Correspondence Action Chart and continue processing the return when any of the following no reply conditions are present: Taxpayer does not provide all requested information. Correspondence is returned by the USPS as undeliverable. One or more correspondence conditions were not included when the first correspondence was sent. Edit CCC "U" on all no reply returns, except when any of the following apply: Withholding support was the only item not provided. Correspondence was issued for Form 1310 only. The correspondence was not required. One or more correspondence conditions were not included when the first correspondence was sent. Note: Unless there is evidence to the contrary, assume that all correspondence conditions were included when the correspondence was sent. If a no reply correspondence condition is not identified in the chart below, edit CCC"U" unless a condition in (2) above applies and take no further action. If CCC "3" is edited, edit it first. Refer to the following Correspondence Action Chart. All line numbers are for current year unless specified otherwise. Form 1040 Series Returns CORRESPONDENCE REQUIRED FOR THE FOLLOWING CONDITION ON FORM 1040 SERIES RETURNS ACTION REQUIRED FOR INCOMPLETE REPLY OR NO REPLY Dependent TIN - Dependents claimed with no TIN "X" dependent's name. Signature Missing or incomplete Jurat Missing signature or only one signature on a joint return Photocopied signature Refund on a joint return and spouse refuses to sign Condition requiring two witnesses Minor child's return signed by other than a parent or relationship is not indicated Route undeliverable returns to the Entity Function and do not edit CCC "U" . If the taxpayer responds and sends back a return that shows the signature present in an area other than the Sign Here area under the jurat on the return, or has signed on Form 3531, send the return back to the taxpayer a second time. Exception: If the taxpayer signed an attached CP 59, Letter 143C or Form 15103, do not correspond for a signature under the jurat on the return. This signature is acceptable. If the return is not signed after correspondence (or second correspondence if applicable) for signature, edit Action Code "640" and edit only the caption area. Exception: If the taxpayer signed an attached CP 59, Letter 143C or Form 15103, do not correspond for a signature under the jurat on the return. This signature is acceptable. Blank return with missing signature. If the taxpayer returns an unsigned blank return, edit RPC "L" and continue processing. Also edit CCC "B" . Power of Attorney missing. If the return is not signed by the taxpayer, edit CCC "3" . Fiduciary Returns - required documentary evidence not present. Edit CCC "3" . Decedent Return a. Date of Death missing a. Edit CCC "3" . b. Required documentary evidence not present. b. Edit CCC "3" . Do not edit the AIL or CCC "L" or "W" . c. Proper additional information line (AIL) cannot be determined. c. Edit CCC "3" . Do not edit the AIL or CCC "L" or "W" . d. Form 1310 not signed or is incomplete. d. Edit CCC "3" . Do not edit the AIL or CCC "L" or "W" . e. Signature missing on return but a completed Form 1310 with correct answers and signature is attached. e. See Signature instruction above. f. Signature missing on return and Form 1310 is attached but not signed. f. See Signature instruction above. Form 1040, Pages 1 and 2 MISSING ITEM ACTION REQUIRED FOR INCOMPLETE REPLY OR NO REPLY Line 7a - Schedule D or statement not attached. a. Gain of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Schedule D not attached. a. Prepare dummy Schedule D and edit the amount on line 7. Line 13b - Amount claimed and Schedule 1-A not attached. "X" the amount. b. Loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Schedule D not attached. b. Prepare dummy Schedule D and edit the amount on line 7. Edit Audit Code "B" when the amount on line 7a is a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Line 25d - Amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and withholding document is not present. "X" the amount. Line 27a - Amount claimed and no source of earned income is present. Edit RPC "B" then "X" the amount. Line 28 - Amount claimed and Schedule 8812 not attached. "X" the amount. Line 29 - Amount claimed and Form 8863 not attached. "X" the amount. Line 30 - Amount claimed and Form 8839 not attached. "X" the amount. Schedules 1 through 3 MISSING ITEM ACTION REQUIRED FOR INCOMPLETE REPLY OR NO REPLY Schedule 1 - not attached, Prepare dummy Schedule 1 from attachments if present. See IRM 3.11.3.14.2.15 and IRM 3.11.3.14.2.17. Schedule 1, Line 3 - Schedule C Prepare dummy Schedule C. Edit a positive amount on line 1 and 3. Edit a negative amount on line 28. Edit Audit Code "B" when the amount on Schedule 1, line 3 is a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Schedule 1, Line 4 - Form 4797, Form 4684, or statement not attached. Edit Audit Code "B" if a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is claimed. Schedule 1, Line 5 - Schedule E, statement, or clear indication of type of income missing. Prepare dummy Schedule E. Edit a positive amount on line 24, a negative amount on line 25. Edit Audit Code "B" when the amount on line 5 is a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Schedule 1, Line 6 - Schedule F or statement not attached. Prepare dummy Schedule F. Edit a positive or negative amount on line 9. Edit Audit Code "B" when the amount on line 6 is a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Schedule 1, Line 8b - Gambling net loss indicated, and Schedule C not attached. "X" the amount on line 9. Schedule 1, Line 8z - Sec. 965 noted and Form 965-A not attached. Edit RPC "F" . For TY17, also edit Action Code "300" . Schedule 1, Line 12 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 2106 not attached. "X" the amount. Schedule 1, Line 13 - Amount claimed and Form 8889 not attached. "X" the amount. Schedule 1, Line 14 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 3903 not attached. "X" the amount. Schedule 1, Line 26 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and not supported by entry on lines 11 through 25, or a statement. "X" the amount on Form 1040, Line 10. Schedule 2 not attached. Prepare dummy Schedule 2 from attachments if present. See IRM 3.11.3.14.2.24 and IRM 3.11.3.14.2.27. Schedule 2, Line 1a - Amount claimed and Form 8962 not attached. "X" the amount on line 1a. Schedule 2, Lines 1b and 1c - Amount claimed and Form 8936 not attached. "X" the amount on lines 1b and/or 1c. Schedule 2, Lines 1d, 1e, and 1f - Amount claimed and Form 4255 not attached. "X" the amount on lines 1d, 1e and/or 1f. Schedule 2, Line 4 - Schedule SE not attached. Divide SE Tax amount by .153 to determine SE income subtotal amount. Then divide the subtotal amount by .9235 to determine the SE income total amount. Edit the total amount on Schedule SE, line 3. Prepare a dummy Schedule SE for the primary taxpayer if Social Security wages are $176,100 or less; otherwise, prepare a dummy Schedule SE for the secondary taxpayer. See Prior Year instructions for correct prior year amounts. Schedule 2, Line 5 - Amount claimed and Form 4137 not attached. "X" the amount on line 7. Schedule 2, Line 6 - Amount claimed and Form 8919 not attached. "X" the amount on line 7. Schedule 2, Line 8 - Form 5329 not attached, the box to the left of line 8 has not been checked, no indication of No on line 8, and the amount claimed is not 10% of any combination of line 4b, 5b or attached Form(s) 1099-R. Prepare a dummy Form 5329. Edit the amount from line 8 to line 17 of Form 5329. Process for the primary taxpayer if a determination cannot be made. Schedule 2, Line 9 - Amount claimed and Schedule H not attached. "X" the amount. Schedule 2, Line 11 - Amount claimed and Forms 8959 not attached, "X" the amount. Schedule 2, Line 12 - Amount claimed and Form 8960 not attached, "X" the amount. Schedule 3 not attached. Prepare dummy Schedule 3 from attachments if present. See IRM 3.11.3.14.2.25 and IRM 3.11.3.14.2.35. Schedule 3, Line 1 - More than $300 (more than $600 for FS 2) and Form 1116 not attached. "X" the amount. Schedule 3, Line 2 - Amount claimed and Form 2441 with entry on line 11, not attached. "X" the amount. Schedule 3, Line 3 - Amount claimed and Form 8863 not attached. "X" the amount. Schedule 3, Line 4 - Amount claimed and Form 8880 not attached. "X" the amount. Schedule 3, Line 5a - amount claimed and Form 5695 is not attached. For TY23 and later, "X" the amount. For TY22 and prior, "X" the amount if it is ≡ ≡ ≡ ≡ ≡ ≡ ≡, or any amount if only page 2 is attached. Schedule 3, Line 5b - amount claimed and Form 5695 is not attached. "X" the amount. Schedule 3, Line 7 - amount claimed and not supported by form/schedule for lines 6a-6z. "X" the amount. Schedule 3, Line 11 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and either no Form W-2 is attached, or not all Forms W-2 are attached. "X" the amount. Schedule 3, Line 12 - Any amount claimed, and Form 4136 not attached. "X" the amount. Schedule 3, Line 13a - ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 2439 or other refundable credits are not attached. "X" the amount. Schedule 3, Line 13c - and Form 3800 not attached. "X" the amount. Supporting Forms and Schedules SUPPORTING FORMS AND SCHEDULES ACTION REQUIRED FOR INCOMPLETE REPLY OR NO REPLY Schedule A a. Line 7 -- Amount present, no entries on lines 5a through 6. a. "X" the amount. b. Line 10 - Amount present, no entries on lines 8a through 9, and line 5b is blank. b. "X" the amount. c. Line 12 - Amount present -≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 8283 not attached or -≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Art is indicated on Form 8283 and separate appraisal not attached or -≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and separate appraisal not attached or - Form 8283, page 2, has significant entries but not signed. c. "X" the amount. d. Line 14 -- Amount present, no entries on lines 11 through 13. d. "X" the amount. e. Line 15 - Amount present and Form 4684 not attached. e. "X" the amount. Schedule B - Amount on line 3 and Form 8815 not attached. Adjust line 2b Form 1040 by adding the amount claimed on line 3, Schedule B. "X" line 3 on Schedule B. Schedule C - Line 31 - Loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, line 32b box is checked, and Form 6198 not attached. Adjust line 28, Schedule C, to equal line 7, Schedule C. Schedule E - Lines 28A through 28D - Loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ indicated in column (g) or (i), corresponding column (f) box (Check if any amount is not at risk) is marked, and Form 6198 not attached. "X" line 31, Schedule E. Schedule F - Box on line 36b checked, line 34 is a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and Form 6198 not attached. Adjust line 33, Schedule F, to equal line 9 if the cash method is used or to equal line 50 if the accrual method is used. Schedule R Boxes 1 through 9 are blank. No entry on line 11 and box 2, 4, 5, 6 or 9 is checked. No entry on line 13c. "X" Schedule R. Schedule SE - Cannot determine the proper allocation of SE amounts. Process Schedule SE for the primary taxpayer if primary wages are $176,100 or less. Otherwise, process Schedule SE for the secondary taxpayer. Form 2441 a. Line 1, Column (c) is blank. a. "X" line 3, Form 2441. b. Line 2, Column (b) is blank. b. "X" qualifying person's name. Form 3800 (Part III and Part IV) - Any entries present in Part III and Part IV, must be supported by the source form or show an EIN in Part III or Part IV. "X" any credits claimed in Part III or IV not supported by the correct source form or without an EIN in Part III or IV. Form 4137 - Cannot determine correct allocation. Process Form 4137 for the primary taxpayer if primary wages are $176,100 or less. Otherwise, process Form 4137 for the secondary taxpayer. Form 8606 - More than one name is present in the caption and proper allocation cannot be determined. Process Form 8606 for the primary taxpayer. Form 8615 - Parent's name control cannot be determined. Edit the primary taxpayer's name control. Schedule EIC Number of months is not indicated. Child's TIN is missing and no support for a child who was born in the tax period and died in the same or next consecutive tax period. "X" the child's name. Schedule H - Cannot determine proper allocation of Schedule H amounts. Process Schedule H for the primary taxpayer. Loose Schedule H - Cannot determine if Schedule H should be filed loose or attached to a Form 1040. Process Schedule H with a dummied Form 1040. (See IRM 3.11.3.46.15.) Form 8919 - Unable to determine which taxpayer is filing Form 8919. Process Form 8919 for the primary taxpayer if primary wages are $176,100 or less. Otherwise, process Form 8919 for the secondary taxpayer.

# Special Situations and Returns

3.11.3.6 (11-01-2022) Special Situations and Returns While the instructions in this manual are generally based on the typical return, there are some special situations and return types that occur frequently enough to be included. The instructions included in this subsection of the manual include the following special situations: Combat Zone and Other Military Operations Killed in Terrorist Action (KITA) Natural Disaster/Emergency Relief Program Hardship (TAS) Examination Cases Frivolous Filer/Non-Filer returns Identity Theft Suicide Threats The special return instructions included in this subsection are for the following: Amended Returns Unprocessable Return Blank Returns Incomplete Return Uncomputed Return Blocked or Deferrable Income Returns Correspondence Imaging Inventory (CII) Returns Combined Tax Liabilities Community Property Returns Form 8938, Statement of Specified Foreign Financial Assets Injured Spouse Returns Innocent Spouse Returns International Returns Misblocked Returns Misfiled Returns Reinput Returns Returns Secured by Collection Short-period Returns Substitute for Return 52-53 week return Blind Trust Returns

# Special Situations

3.11.3.6.1 (01-01-2016) Special Situations Follow the instructions in this subsection of the manual in addition to the regular editing instructions, unless otherwise specified.

# Combat Zone and Other Military Operations

3.11.3.6.1.1 (01-01-2026) Combat Zone and Other Military Operations The deadlines for filing an income tax return and paying the income tax may be postponed for certain persons involved in the following types of military operations: Members of the armed forces and certain persons supporting them in a Combat Zone designated in an Executive Order by the President. Members of the armed forces serving in a contingency operation designated by the Department of Defense or arising by operation of law. Members of the armed forces serving in an area certified by the Department of Defense for which the member receives hostile fire/imminent danger pay. Members of the armed forces and certain persons supporting them in a Qualified Hazardous Duty Area (designated by an act of Congress). Follow normal correspondence procedures when required information is missing from the return. (See IRM 3.11.3.6.1.1.2.)

# Military Operations

3.11.3.6.1.1.1 (12-11-2020) Military Operations Take the following actions when a military operation is noted on the return: If the taxpayer notes And the Tax Year is Then "Military Spouses Residency Relief Act" , "MSRRA" or similar statement at the top of their return, 09 or later, Edit CCC "M" . Edit CCC "P" . Note: If the taxpayer shows no wages present on line 1a Form 1040 and withholding is significant on line 25a-25d and line 35a, Form 1040 shows a refund of all withholding, edit RPC "G" . If the MSRRA filing is FS 3, the following signed and dated declaration must be present: "I am claiming ___________ as my residence or domicile under the Military Spouses Residency Relief Act (MSRRA). Under penalties of perjury, I declare that I am qualified for relief under MSRRA because I am present in __________ solely to accompany my spouse, who is a service member serving in compliance with military orders and my claimed residence or domicile is the same as my spouse's residence or domicile." Take no action if not attached. "Haiti" or "Operation Unified Response" , 09 - 10, Edit CCC "Z" if Form W-2 is not issued by Department of Defense (DOD) or Defense Finance and Accounting Services (DFAS). "Operation New Dawn" , "New Dawn" , "Enduring Freedom" , "Operation Enduring Freedom" , "Operation Iraqi Freedom" , "Iraq" , "Operation Noble Eagle" , Sinai Peninsula-Egypt, "Combat Zone" OR similar statement, 01 or later, Check to see if Form W-2 is from the Department of Defense (DOD) or Defense Finance and Accounting Services (DFAS). If Form W-2 is issued by DOD or DFAS, take no action. If Form W-2 is NOT issued by DOD or DFAS, edit CCC "K" . "Desert Storm" , "Joint Guard" , "Joint Forge" , "Northern Forge" , "Northern Watch" , . 90 or later, Edit CCC "Z" . "Former Yugoslavia" , 00 - 94, Edit CCC "D" . Edit CCC "M" if balance due. "Haiti" , "Operation Uphold Democracy" , "Operation GTMO" , 94 or later, Edit CCC "D" . Edit CCC "M" if balance due. "Somalia" , "Somalia Restore Hope" , 92 or 93, Edit CCC "D" . Edit CCC "M" if balance due. "UN Operation" , 92 or later, Edit CCC "D" . Edit CCC "M" if balance due. Note: Colombia is not a recognized military operation Edit CCC "Y" and an Action Trail when a military operation or tax period other than one listed in the table in (1) above is named. Edit CCC "Y" and an Action Trail when the taxpayer excluded income due to combat or military pay.

# Correspondence on Military Operation/Combat Zone Returns

3.11.3.6.1.1.2 (01-01-2016) Correspondence on Military Operation/Combat Zone Returns One signature is acceptable on a joint return in the following situations: Spouse overseas and signing spouse authorized by a power of attorney (e.g., Form 2848) or similar signed document which clearly defines the scope of authorization granted to the POA. Spouse in combat zone/qualified hazardous duty area and signing spouse attaches statement. Spouse is member of the Armed Forces who is in a missing status in a combat zone. Follow normal correspondence procedures when other required information is missing from the return. Address the correspondence to the authorized person when a Power of Attorney (POA), or similar signed document, clearly defining the scope of authorization granted to the POA, is attached.

# Killed in Terrorist Action (KITA)

3.11.3.6.1.2 (11-01-2022) Killed in Terrorist Action (KITA) Route all returns identified as "KITA/KIA" , "KITA-Oklahoma City" , "KITA-9/11" or "KITA-Anthrax" to CII/AM and notate KITA in the Action Trail. Note: Hand-carry KITA returns to the Work Leader unless batched as KITA or follow local procedures. Route Form 1040 returns when the taxpayer has written "Sec 692(d)(2)" on the "Other Payments" line with a money amount to the right, to CII/AM and notate KITA in the Action Trail. Prior year Form 1040A or 1040EZ with "Sec 692(d)(2)" written anywhere on the return must be converted to a Form 1040 before sending the return to CII/AM.

# Natural Disaster/Emergency Relief Program

3.11.3.6.1.3 (01-01-2025) Natural Disaster/Emergency Relief Program The taxpayer may identify the name of a disaster or emergency on the front of their return, on an attachment, or may notate "Federally Declared Disaster" . If taxpayer notates "East Palestine Train Derailment Relief" or similar statement on the front of the return or on an attachment, edit SPC "5" . If the taxpayer requests the refund be mailed to a temporary mailing address, edit Action Code "341" . Correspond for any missing required signatures, forms and schedules using Form 6001. Do not send the return back to the taxpayer. Exception: Do not correspond for withholding, excess social security tax, or source of earned income.

# Hardship (Taxpayer Advocate Service (TAS))

3.11.3.6.1.4 (01-01-2024) Hardship (Taxpayer Advocate Service (TAS)) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights. Taxpayers, their representatives, or IRS employees may complete Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), when a taxpayer is experiencing a hardship. Hardship alone, however, is not a basis for referring cases to the Taxpayer Advocate Service (TAS). The IRS must take steps whenever possible to resolve the matter before referring the taxpayer to TAS. Refer a return with a notation of an actual or potential hardship to your work leader. The term hardship is used broadly and covers more than just hardship in a financial sense. TAS has developed nine criteria to determine which taxpayers qualify for TAS assistance. The work leader will determine if hardship criteria has been met and if so, complete the Form 911 (using Form instructions), if not already attached. Route Form 911 to TAS and continue processing the return. The local Taxpayer Advocate will make the final decision on whether a taxpayer meets TAS criteria. See IRM IRM 13.1.7 for a complete list of TAS case criteria. Refer to the Attachment Guide in Exhibit 3.11.3-1 for procedures for routing Form 911 to the TAS Office and Taxpayer Advocate Service Case Criteria, for further instructions. When local Taxpayer Advocate walks a return through Code and Edit, in addition to normal editing, perform all actions below: Edit CCC "O" . Edit CCC "Y" and an Action Trail. "X" the refund line on the return. Note: If correspondence conditions are identified during editing, give the return back to TAS and do not correspond.

# Examination Cases

3.11.3.6.1.5 (01-01-2017) Examination Cases Ensure review boxes are established in Code and Edit for Examination (Exam). (See Exhibit 3.11.3-14.) Returns with the following notations or attachments have been Examination cases. Edit these returns using regular editing procedures except for the special instructions in this subsection of the manual. "Exam has original delinquent return – Process this copy as an original" "Original delinquent return secured by Examination" Form 3198, Special Handling Notice for Examination Case Processing Examination work papers Copy of Form 5546, Examination Return Charge-Out Sheet Form 13133, Expedite Processing Cycle Follow the instructions about penalties in the blocks in the special handling area of Form 3198. Also, follow the instructions noted in the blocks at the bottom of the Form 3198. Edit the Received Date, if noted. Otherwise, follow the regular Received Date procedures in IRM 3.11.3.8. Do not correspond. Do not send the return back to the taxpayer. If the return cannot be processed, route the return to Examination for additional action using Form 4227. Note on Form 4227, "return to originator" . Pull an unnumbered return from the batch and route it to Examination. Edit Action Code "640" when the return is numbered. Exception: Refer an unprocessable return to the work leader when Form 13133 is attached. The work leader will contact the Examining Officer at the number provided to resolve the problem.

# Frivolous Filer/Non-Filer Returns

3.11.3.6.1.6 (01-01-2026) Frivolous Filer/Non-Filer Returns Ensure review boxes are established in Code and Edit for Frivolous Return Program (FRP). (See Exhibit 3.11.3-13.) Route to Frivolous Return Program (FRP) any return on which the taxpayer: Argues -for any reason- the filing of a tax return or the paying of a tax is not required. Makes use of a frivolous argument to reduce income or tax liability. (See (6) below for examples.) Marks out or alters -in any manner - the penalty of perjury statement (i.e., jurat) above the signature. Note: If the return has already been reviewed by the Exam FRP Coordinator, a Frivolous Return Program (FRP) stamp will be present in the upper-left corner. Continue processing if present. Pull unnumbered returns and prepare Form 4227. Notate "Frivolous" . Leave numbered returns in the block and edit Action Code "331" , unless otherwise noted. When a return meets criteria for a frivolous filing determination as shown in paragraph (6) below, route the return to FRP. Some common examples of frivolous returns are listed below. This list is not all-inclusive but represents the current most common types of frivolous filings. See Exhibit 3.11.3-13 for more examples and complete descriptions. All withholding from Form 1099-OID and/or Form 1099-A. Form 2439 of $10,000 or more. Example: Mutual funds and real estate investment trusts (REITs) are the most common sources of Form 2439. Some fraudulent uses are obvious. Filers may create a Form 2439 in the name of their employer and file it along with the Form W-2 from that employer. Filers may create a Form 2439 in the name of well-known businesses, such as restaurants and department stores. These Forms 2439 and others from unlikely sources are suspect. Wages not income. Wages of primary taxpayer deducted on Schedule A or C. Zero return with frivolous argument. Zero or little income return, and substitute Form W-2, Form 4852 or corrected Form 1099 attached. Altered Form or Jurat, or a reference to "UCC 1-308" . Entitlement refund request - The filer asserts an exemption from taxation and requests a refund related to their birthright. These include Reparations for Slavery (40 Acres and a Mule, Black Investment Tax, African American Tax, etc.), Native American Indian Treaty, Bosnian Refugee, Daughters of the American Revolution, etc. Filers often use Form 2439 in aid of these frivolous arguments and the suspect Form 2439 provides the source of the refund. Constitutional amendment - 1st, 5th, 13th, 16th, etc. - cited in defense of an assertion that the tax code is unconstitutional. IRC cited in defense of exemption from taxation - IRC 861, 1001, 1341, 3121, etc. Taxes are voluntary; the IRS has no authority; the law does not require. Not a person, not a citizen, untaxed. Protest against government action or inaction. Prisoner return citing any frivolous argument. Prisoner return attaching calculations of income derived from work assignments within the prison and generally claiming a refund of withholding, perhaps supported by substitute Form W-2. Confused taxpayer filings - outlandish dollar amounts on any line or nonsensical gibberish. A thumbprint or fingerprint present in the signature area of a return. Form 2555 - Deduction used on line 8d, Schedule 1, to eliminate income even though taxpayer and employer are U.S. residents. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Identity Theft

3.11.3.6.1.7 (01-01-2016) Identity Theft See Exhibit 3.11.3-1 when the taxpayer submits Form 14039, Form 14039 (SP), or police report(s) claiming Identity Theft.

# Suicide Threats

3.11.3.6.1.8 (01-02-2019) Suicide Threats If the taxpayer makes a suicide threat in written correspondence, give the correspondence to the manager/lead who will take the following actions: Step Action a) Prepare a Form 13090, Caution Indicator Referral Report, ensuring the form has: The facts necessary to explain the incident, describing the exact words used by the taxpayer. The taxpayer's Social Security number. b) Provide a completed Form 13090 to their immediate manager. c) Submit the Form 13090 to the OEP via fax, mail or a secure E-mail message: Secure e-mail to: ChiefOEP@irs.gov. e-Fax @ (855)786-9490. Regular mail: Internal Revenue Service Office of Employee Protection P.O. Box 330500 Stop 30 Detroit, MI 48226 See IRM 25.4, Employee Protection, for more information.

# Special Returns

3.11.3.6.2 (01-01-2016) Special Returns Follow the instructions in this section in addition to the regular editing requirements, unless otherwise instructed.

# Amended Returns

3.11.3.6.2.1 (03-24-2022) Amended Returns Take a fully coded/edited return to the work leader when any of the following notations or conditions are present: Amended Corrected Revised Superseding Tentative Duplicate Copy Substitute Filed Attached IRS Notice indicating a previous return posted for the same tax period. Taxpayer statement is present indicating the return is a copy of an accepted electronically filed return. Taxpayer statement is present indicating the return is an amendment to an electronically filed return. ITIN return indicating the return has been submitted for W-7 renewal only. Form 15103 attached with box "I already filed my tax return for" marked with the same year as the return. Any indication the taxpayer has previously filed the return. Exception: - Process the return as an original if "No TC150" has been annotated or if "Secured by Collections" or "TC-599-XX" appears anywhere on the return. - Process a photocopied return as an original when "Process as Original" has been edited on the return, indicating Exam has the original, delinquent return. If correspondence is required, see IRM 3.11.3.5.1(3). - Process the return as an original if SPC "B" is present. The work leader or other trained employee will take the following actions: Research for the status of the return using the primary TIN and the tax period of the return. Refer to Job Aid 2431-009 for command code instructions. • Research CC IMFOLT for a TC150 to determine if a return has already posted. • Research CC ERINV to determine if there is a return in ERS. Research results: • If a TC150 has posted for the tax period of the return, route to 1040-X unit. • If there is already a return in ERS for the same tax period, route to Rejects. • If no TC150 has posted and no return is in ERS, continue processing as an original return. Process a return prepared (dummied) by Accounts Management as an original return and do not correspond for missing information or a signature. If a return with or without a notation of "TC150" is received and "PAO" is edited in the upper left margin, continue processing as an original return. Correspond, if necessary.

# Amended Joint MFA or MFS Return

3.11.3.6.2.1.1 (01-01-2016) Amended Joint MFA or MFS Return If a return has "Amended Joint MFA" (married filing alien) or "Amended Joint MFS" (multiple filing status) stamped on top: Edit Action Code "460" . Prepare Form 4227 with instructions to route to Examination and leave the return in the batch.

# Unprocessable Return

3.11.3.6.2.2 (04-06-2016) Unprocessable Return A return is unprocessable when all the caption data is missing or illegible and the caption cannot be perfected from attachments or through research. Handle unprocessable returns as follows: If the return is Then Numbered, Edit Action Code "640" . Prepare Form 4227 instructing the Reject Unit to void the DLN and dispose of the return. Unnumbered, Give the return to your work leader. The work leader will destroy the return per classified waste procedures.

# Blank Return

3.11.3.6.2.3 (01-24-2023) Blank Return Edit RPC "L" and CCC "B" on returns with all zeros or no significant T-line entries present, or edited from attachments, on any of lines 1a through 38. Reminder: Correspond for a missing signature on a blank return using Form 3531, box 9. Refer the return to your work leader when caption information is missing and cannot be perfected using instructions in IRM 3.11.3.9.2. Treat the blank return as amended when a statement is present indicating that a return will be filed later. Route the return to 1040-X. Edit CCC "E" when a statement indicates the taxpayer will have no future filing requirements (such as "final return" noted). Refer to the instructions in IRM 3.11.3.6.1.6 when the return has been filed as a frivolous filer return. Refer to IRM 3.11.3.6.2.19 for processing instructions when there is an indication the return is a Substitute for Return (SFR) or an Automated Substitute for Return (ASFR). If a return is blank and missing signature, correspond using Form 3531, box 9.

# Incomplete Return

3.11.3.6.2.4 (03-24-2022) Incomplete Return If a Form 1040 or TY17 and prior Form 1040A is missing page 1 or page 2, or Form 1040-SR, missing pages 1, 2, or 3, research as necessary. Follow instructions below for research: Research for the status of the return, including CC ERINV for a possible ERS status. • If TC150 has posted, route to Form 1040-X unit. • If there is already a return in ERS, route to Rejects. If no TC150 has posted and not in ERS, dummy page 1 caption area, if necessary, prepare return for correspondence and request all missing information. Research for an address, if necessary. If unable to correspond, destroy the page per classified waste procedures.

# Uncomputed Return

3.11.3.6.2.5 (12-11-2020) Uncomputed Return An uncomputed return is one filed by a taxpayer expecting the IRS to figure their tax. Do not confuse an uncomputed return with a return that has no tax due. Note: Do not edit CCC "B" on uncomputed returns. An uncomputed return can be identified when Form 1040 has no entries on lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37. (See Figure 3.11.3-7.) An unnumbered, uncomputed return can be sent back to the taxpayer when corresponding. Edit CCC "Y" and an Action Trail on an uncomputed return when both of the following conditions are present: Separate income amounts are shown for each spouse on a joint return, and No dependents are claimed in positions 1 through 6, or an allocation of dependents is indicated. Figure 3.11.3-7 Identifying an uncomputed return: Blank lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37Shown is a portion of page 2 of Form 1040 and the taxpayer's Form W-2. The only entries present on Form 1040 are on lines 25a, 25d and 33 and all show a dollar amount of 4999.32.Lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37 are blank.Form W-2 shows dollar amount 33348.00 in boxes 1, 3 and 5.Form W-2 shows dollar amount 4999.32 in box 2.Form W-2 shows dollar amount 2067.58 in box 4.Form W-2 shows dollar amount 483.55 in box 6. Please click here for the text description of the image.

# Blocked or Deferrable Income Return

3.11.3.6.2.6 (03-24-2022) Blocked or Deferrable Income Return If a return with a notation of blocked or deferrable income is attached to another return: "X" the blocked income return, place behind the processable return and continue editing. Note: Blocked or deferrable income is not an indication of an international return. If a return with notation of blocked, deferrable income or Rev. Rul. 74-351 is not attached to another return, take to work leader. The work leader or other trained employee will take the following actions: Research for the status of the original return using the primary TIN and the tax period of the return. Refer to Job Aid 2431-009 for command code instructions. Research CC IMFOLT for a TC150 to determine if a return has already posted. Research CC ERINV to determine if there is a return in ERS. Research results: If a TC150 has posted for the tax period of the return, route to Files unit to be associated with return. If there is already a return in ERS for the same tax period, route to rejects. If no TC150 has posted and no return is in ERS, send the informational return marked "Blocked or Deferrable Income" back to the taxpayer using Form 3531 and the following literal paragraph: "We received your informational return regarding deferrable income, pursuant to Rev. Rul. 74-351 however, we have not received an original tax return. You must attach this document to your original tax return when you file your return for the same tax period."

# Correspondence Imaging Inventory (CII) Returns

3.11.3.6.2.7 (01-01-2026) Correspondence Imaging Inventory (CII) Returns CII returns are identified by a unique 10-character alpha numeric identifier that begins with the letters CII (e.g., CII1A2BCD1). Note: You may find returns identified as "CIS" returns or "CIS" stamps on the returns, follow instructions for editing "CII" returns when CIS is noted. Process CII returns as original filings and circle any notations of duplicate, amended or similar statements. Do not research for a TC150. Re-edit any valid black edit marks in red on photocopied returns. Exception: Do not re-edit CII returns when editing is underlined in red. Do not correspond for a missing signature. Do not correspond or research for any missing required information. Exception: If correspondence is required and Form 13596 and/or Form 3893 is attached, route the return back to Accounts Management.

# Combined Tax Liability Return

3.11.3.6.2.8 (01-01-2017) Combined Tax Liability Return Returns with any of the following conditions are considered combined tax liability returns: More than one tax period. More than one type of tax. More than one person filing a joint return other than those taxpayers considered to be spouses. More than one person filing a single return. If any of the conditions in (1) apply, edit CCC "Y" and an Action Trail on the return. Take no action when the return shows an ITIN and supporting documents reflect an SSN for the same taxpayer.

# Community Property or Registered Domestic Partnership Return

3.11.3.6.2.9 (01-01-2026) Community Property or Registered Domestic Partnership Return If there is an indication of Registered Domestic Partnership, "RDP" , "CCA 201021050" , or "CCA" on the return, edit Action Code "430" . If Form 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States is attached, see IRM 3.11.3.58. "X" any fractional exemption claimed. "X" the amount claimed for Excess Social Security taxes when wages are less than $88,050. Note: The maximum amount of earnings subject to Social Security tax is $176,100. Half of that equals $88,050. Edit RPC "C" when there is an indication of a pro-rata share, and both of the following conditions apply: A S-TIN is present. Lines 1a-7a Form 1040 and lines 1-10 and 11-26 Schedule 1 have no entries.

# Form 8938, Statement of Specified Foreign Financial Assets

3.11.3.6.2.10 (01-01-2026) Form 8938, Statement of Specified Foreign Financial Assets Use the following information for processing ALL Form 8938, Statement of Specified Foreign Financial Assets, regardless of tax years. January through September - (Recovery Processing) October through December - (Simultaneous Processing) Process Form 1040 using current coding instructions, including the editing of FPC "G" . Pull the Form 8938 from the return and sequence it to the back of the Form 1040 package, attaching the Form 8938 so that it is back-to-back with the parent return. Note: Sites may determine the best method of identifying Forms 8938 for transcription. Fully code Form 1040, including the editing of FPC "G" . Only one Form 8938, pages 1 and 2, can be processed. If multiple Forms 8938 are attached, select the form that has the highest account, line 23 in Part V; or highest value, line 32 in Part VI, and delete the others. Note: Up to 25 pages of "Additional or Continuation Statements" can be processed. Do not confuse the multiple additional or continuation statements with multiple Form 8938. Pull the Form 8938 from the return and sequence it to the back of the Form 1040 package, attaching the Form 8938 so that it is back-to-back with the parent return. Note: Sites may determine the best method of identifying Forms 8938 for transcription. Place the Form 1040 with the Form 8938 attached in a designated bin for collection by Code & Edit Clerical function. Note: For TY22 and prior Forms 1040 or Forms 8938, do not pull, edit FPC "G" and continue processing. Reminder: Do not move or delete documents which will not be transcribed that are in order ahead of Form 8938. Management may implement simultaneous processing early. Coordinate with local Planning and Analysis Staff prior to implementing simultaneous processing to ensure pipeline resources are adequate and PCDs are not impacted.

# Form 8379, Injured Spouse Allocation Return

3.11.3.6.2.11 (01-01-2026) Form 8379, Injured Spouse Allocation Return One spouse my file an "Injured Spouse" claim to protect their share of a joint overpayment. These returns either have "Injured Spouse" written on them or Form 8379, Injured Spouse Allocation, is attached. Form 8379 may be filed with an original return or by itself. Claims filed without an original return will be routed to ICT. Remove an unnumbered Injured Spouse return from a block that is not an Injured Spouse block only if the return is a refund/credit elect. If an Injured Spouse claim is attached to a numbered return that is not in an Injured Spouse block: Attach Form 4227 and note "Injured Spouse" . Edit Action Code "611" . If a current year Form 1040-X is attached to a return with an Injured Spouse indication, take the following actions: "X" the Form 1040-X and do not detach the Form 1040-X from the return. Rebatch the return to an Injured Spouse block following the instructions in (3) or (4) above. If correspondence is required on an Injured Spouse return, research for TC150 prior to corresponding: If TC150 is present, move the Form 8379 to the front, delete (X) the return and route to ICT. If no TC150 is present, correspond.

# Form 8857, Innocent Spouse Relief Request

3.11.3.6.2.12 (12-11-2020) Form 8857, Innocent Spouse Relief Request A taxpayer may make a claim for relief from joint and separate tax liability or "relief from liability for community income" in the following four ways: Innocent Spouse Election - An election made by a person who filed a joint return and later showed that: • The understatement of tax on the return was attributable to an erroneous item of the other spouse, of which the electing spouse had no knowledge or reason to know, • AND considering all the facts and circumstances, it would be unfair to hold the electing spouse liable for the underpayment of tax. Relief from Community Property Liability - An election made by a person who did not file a return as married filing jointly in a community property state and later showed that: • They did not include an item of community income in gross income that was attributable to the other spouse and did not know or have reason to know of that item of community income. • AND considering all the facts and circumstances, it would be unfair to hold the taxpayer liable for the understatement of tax. Separate Liability Election - An election made by a person who filed a joint return and later claimed separate liability from their spouse. The electing spouse must be legally separated, living apart for 12 months or more, or no longer married to the spouse with whom they filed the joint return at the time the claim was filed and must not have actual knowledge of the item(s) giving rise to the deficiency. Equitable Relief - Request made by a person who filed either a joint return, or a return that was not filed as "married filing jointly" in a community property state and later showed that considering all the facts and circumstances, it would be inequitable to hold that person liable. Taxpayers are instructed to file Form 8857, Request for Innocent Spouse Relief, to request relief if they are making the above claims. Edit CCC "3" when the taxpayer either attaches correspondence to the return and indicates "Innocent Spouse" , "Separate Liability Election" , "Equitable Relief" or "Joint and Several Liability" or when a Form 8857 is attached to the return. Innocent spouse relief requests are processed at Campus Support Operation (CSO) only. When the taxpayer either attaches correspondence to the return that identifies them as a claimant or when Form 8857 is attached to the return: Detach and date stamp the correspondence/Form 8857 and all supporting documentation. Edit Action Trails on both the return and the correspondence/Form 8857. Prepare Form 4227, notating "Innocent Spouse Request" and attach it to the detached item. Give the detached item to the work leader. Leave the return in the block and continue processing. Send all claims to CSPCdaily, using the following address: Internal Revenue Service CSO (Campus Support Operation) Stop #840F 7940 Kentucky Drive Florence, KY 41042

# International Return

3.11.3.6.2.13 (01-01-2026) International Return International tax returns are identified by the presence of one of the following: An address outside the 50 United States and Washington D.C. (This does not include APO/DPO/FPO addresses). Form 390 (American Samoa), American Samoa Individual Income Tax Return Form 482.0, Individual Income Tax Return/Formulario 482 (Puerto Rico), Planilla de Contribucion Sobre Ingresos de Individuous Form 1040CM (CNMI), CNMI Territorial Individual Income Tax Form 1040 GUAM, Guam Individual Income Tax Return Form W-2 from American Samoa (W-2AS) Form W-2 from CNMI (W-2CM) Form W-2 from Guam (W-2GU) Form W-2 from Virgin Islands (W-2VI) Form 499R-2/W-2PR (Puerto Rican Withholding) Form 1040-NR, U.S. Nonresident Alien Income Tax Return Note: Form 1040-NR Schedule OI does not indicate an international return. If no international condition exists, consider it a domestic return. Form 1040-NR-EZ, U.S. Income Tax Returns for Certain Nonresident Aliens With No Dependents (TY19 and prior) Form 1040-PR, Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) Form 1040-SS (sp), Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) Form 1040-SS, U.S. Self-Employment Tax Return Form 1042-S or letter signed by "Competent Authority" , Form SSA-1042S, or Form RRB-1042S or notation of Form 1042-S anywhere on the return Form 2555, Foreign Earned Income or notation of Form 2555 or Housing Deduction anywhere on the return Form 2555-EZ, Foreign Earned Income Exclusion (obsolete 2019 and later). Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) Form 8288-A, Statement of withholding under Section 1445 or notation of Form 8288-A anywhere on the return Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands or notation of Form 8689 anywhere on the return Form 8804, Annual Return for Partnership Withholding Tax Under Section 1446 Form 8805, Statement of Withholding under Section 1446 or notation of Form 8805 anywhere on the return Form 8813, Partnership Withholding Tax Payment Form 8833, Treaty-Based Return Position Disclosure Form 8854, Initial and Annual Expatriation Information Statement Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory Dual Status -- Form 1040 and Form 1040-NR filed together for the same tax year, "Dual Status" or "D/S" indicated on the return (taxpayer claims part year residence and part year non - residence). Always leave Form 1040 and Form 1040-NR or Form 1040-NR-EZ for the same taxpayer together. Nonresident Alien (NRA) -- Primary or both taxpayers are nonresident NRA(s) Exception: Primary taxpayer is an NRA with no Social Security Number (SSN); however, secondary taxpayer has an SSN and W-2 income. International Tax Treaty -- taxpayer indicating exemption or exclusion of tax and/or income due to an International Tax Treaty. Note: An American Indian treaty return is not considered an international return. If no international condition exists, consider it a domestic return. Treaty Trader Fulbright Grantee Notation of "Streamlined" on the return Form 14653 (Streamlined Foreign Offshore) Form 14654 (Streamlined Domestic Offshore) Other Streamlined certification IRC 871, 893, 911, 913, 931, 932, 933, 934 or 935 of the Internal Revenue Code (IRC) or Section 6114, is notated anywhere on the return. Notation of "Relief for Certain Former Citizens" , Relief, Expat, FAQ 24, FAQ 25, or something similar is written on the return and/or any attachments. Copy of Certificate of Loss of Nationality (CLN) is attached. Taxpayer specifically mentions "Relief" , "Former Citizen" , "Expatriate process" , "FAQ 24" , "FAQ 25" , or something similar in an attached letter. Caution: If none of the international conditions listed above are present, consider it a domestic return and continue processing. Do not route returns to AUSPC unless one of the forms or conditions at IRM 3.11.3.6.2.13 is present or the taxpayer excludes income. Note: Foreign income (Usually reported on line 1a or 1h, Form 1040), FEC noted on line 1a or 1h, Form 1040, or the presence of Form 1116 alone does not qualify for treatment as an international return. Do not forward these returns to AUSPC. Immediately forward international returns -- in their entirety -- to AUSPC at the following address: Internal Revenue Service Mail Stop 6054 AUSC P.O. Box 934 Austin, TX 78767 For Private Delivery Service (PDS) Mailing: Internal Revenue Service Mail Stop 6054 AUSC 3651 S IH 35 Austin, TX 78741 Exception: Immediately forward returns that have any of the following characteristics and do not have an LB&I stamp indicating that LB&I has already reviewed it to AUSPC LB&I at the address below: "Relief for Certain Former Citizens" , "Relief" , "Expat" , "FAQ 24" , "FAQ 25" , or something similar is written on the return and/or any attachments. Form 8854 is attached. Copy of Certificate of Loss of Nationality (CLN) is attached. Taxpayer specifically mentions "Relief" , "Former Citizen" , "Expatriate process" , "FAQ 24" , "FAQ 25" , or something similar in an attached letter. Form 8898 is attached. Internal Revenue Service Mail Stop 4301 AUSC 3651 S IH 35 Austin, TX 78741 For Private Delivery Service (PDS) Mailing: Internal Revenue Service Mail Stop 4301 AUSC 3651 S IH 35 Austin, TX 78741 Austin route to MS 4301 AUSC. If the return is unnumbered, take the following actions: Stop editing. Route the entire return to AUSPC. Exception: AUSPC only: Route to Receipt & Control for rebatching. If the return is numbered, take the following actions: Leave the return in the batch and edit Action Code "651" . (See Figure 3.11.3-8.) Exception: AUSPC only: Edit Action Code "610" . Stop editing. Figure 3.11.3-8 Identifying an International Return: Form 2555 is AttachedShown is a completed Form 1040 with DLN in the upper right corner.Caption on Form 1040 reads: Daniel Keelback.Your Social Security Number: 000-00-5152.Line 8d, Schedule 1, Foreign earned income exclusion from Form 2555 Dollar amount (130,000).Line 9, Total other income. Add lines 8a through 8z. Dollar amount <130,000>.Tax examiner edited 651 in the bottom center margin of page 1, Form 1040.Shown is also a completed Form 2555 showing the name Daniel Keelback and Social Security Number 000-00-5152.Partial Form 1040 is shown with an amount of (130,000) on line 8 "Additional income from Schedule 1, line 10".Text box over portion of figure reads: Edit Action Code 651 on Numbered International Returns. Please click here for the text description of the image.

# Misblocked Return

3.11.3.6.2.14 (01-01-2026) Misblocked Return A misblocked return is one found in a block of work other than the one in which it belongs. Example: Current Year Form 1040 in a Prior Year Form 1040 batch or an ITIN return in a batch of regular work. Remove an unnumbered misblocked return for rebatching. (This includes when an unnumbered return is found in a numbered batch.) Caution: To ensure accuracy in the rebatching of returns the remittance indicator must be true to that batch. For example, all full-paid returns must be batched together, all part-paid returns, etc. Also, credit card payments returns must be identified as remittance returns and batched as full or part paid returns. Numbered returns must not be removed from the block. Instead, take the following actions for all numbered returns: If Then Form 1040A or Form 1040EZ is found in a Form 1040 block, Convert entries to Form 1040 format and continue editing. If a prior year return is found in a current year block, Process the return using the prior year instructions in IRM 3.11.3.75. Form not in the 1040 series is found in a Form 1040 block, Refer the return to your work leader.

# Misfiled Return

3.11.3.6.2.15 (12-11-2020) Misfiled Return A misfiled return is a Form 1040 series return that meets any of the following criteria: Business entity with an EIN Business entity missing a TIN Individual Master File (IMF) caption with an EIN Individual and business names in the caption area with an EIN. Route a return with any indication of Limited Liability Corporation (LLC) in the caption or signature areas to Entity for research. Note: If the return has already been cleared through Entity, the phrase "Cleared by Entity" will appear on the return. Send a misfiled return back to the taxpayer with box 10 checked on Form 3531.

# Reinput Return

3.11.3.6.2.16 (01-01-2026) Reinput Return Return the block to Receipt and Control when Form 3893, Re-Entry Document Control, is not attached to a block of reinput returns. Take the following actions when processing reinput returns: Delete any unnecessary Action Codes. Delete any incorrect codes and edit marks. "X" any purple or blue corrections and re-edit them in red when the marks were made to correct erroneous Code & Edit marks. Do not delete the original TE number or re-stamp the document with your TE number. Follow the special editing instructions under "Remarks" on the Form 3893 (See Figure 3.11.3-9.) Except for the first return, move Form 3893 to the back of the document on all blocks with duplicate DLNs. Reminder: Edit a newly issued SSN/ITIN on all attached Form or Schedules when one is required. Note: Some re-entry returns will be rejected e-file returns coming from Accounts Management. These returns are identified by the presence of Mod e-File printouts (TRPRT- valid for prior year only) in lieu of the actual return. The printout will have "TRPRT PRINT DO NOT PROCESS" or "Efile Graphic Print" present. Do not correspond for missing signatures on these types of returns. Figure 3.11.3-9 Editing a Reinput ReturnShown is the top of a completed Form 1040. Tax Examiner Number 924 is present in the upper left corner. The DLN is present in the upper right corner.SSN 000-00-9897 has been circled, and SSN 000-00-9899 has been edited by the tax examiner to the left of the deleted SSN.Shown also is Form 3893. File type checked is IMF.Block control number is present.DLN is present. Box 11 for re-entry source code is R for Reprocessable.Box 12 shows the DLN year digit as 5.Box 14 Remarks section contains the following verbiage: Reinput to correct SSN 000-00-9899.Box 15 shows Non-Remittance.Box 16 shows serial number as 06.Preparing employee information is present in box 17.Box 19 shows EIN or SSN corrected.Caption at bottom of figure reads as follows: Edit a reinput return according to instructions specified in the Form 3893 remarks box. Please click here for the text description of the image. Use the following instructions when editing a received date from the DLN on either a current or prior year reinput return. If the reinput return was originally numbered as a Then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Non-remittance return, Edit the received date by using the calendar date indicated by the original DLN, minus 10 days. Note: Remittance returns are identified by either a DLN or a branded (i.e., underlined) money amount in the balance due area of the return. Edit Action Code "640" when required information is missing. Also attach Form 4227 indicating "Void to Originator" and the reason (e.g., "Missing Schedule A" ). Do not correspond. Exception: Do not input Action Code "640" or route to originator if prior correspondence has been issued and no reply has been received. Follow normal "no reply" procedures. If Box 15 on Form 3893 directs you to process the return as a non-remit: Delete all green or blue marks underlining money amounts. Delete all green or blue written money amounts.

# Returns Secured by Collection

3.11.3.6.2.17 (01-01-2024) Returns Secured by Collection A TC59X–XX or notation of Integrated Collection System ("ICS" ) is entered by Collection in the upper-left margin of Form 1040, on secured returns. Exception: TC59X-18 is not an indication of a secured return. Do not research for TC150 on Secured Returns Do not correspond or research for Forms W-2 on secured returns. Note: This includes support for EIC when wages are present or excess Social Security Tax (SST) is present. Do not correspond for missing signature if Process as Original is present on the return. Do not refer unprocessable returns secured by Collection to the Collection unit, including those returns with CP 515 or CP 518 attached with notation of "For Signature Purposes" present. Refer to the Examination case information in IRM 3.11.3.6.1.5 for instructions on returns secured by Examination. Route a secured return with missing or invalid signature back to the originating Collection function unless "Process as Original" or "PAO" is present on the return.

# Short Period Return

3.11.3.6.2.18 (01-01-2024) Short Period Return Taxpayers can file a return for fewer than 12 months only under one of the following conditions: An application or authority to file a short period return has been approved by the IRS (Form 1128). The return is filed under Treas. Reg. Section 1.443-1. The return is filed under Section 1398 (Bankruptcy) Election or Second Short Year after Section 1398 Election. The taxpayer died during the current processing year and is filing to date of death. (See the decedent return editing instructions in IRM 3.11.3.10.) The return is the final return for the taxpayer. Correspond for an explanation of the taxpayer's authority to file a short period return when none of the conditions in (1) above apply. Complete Form 3531/6001, using fill-in 4, per Exhibit 3.11.3-18. Edit Action Code "211" when using Form 6001. Short Period returns require the following additional editing: Edit CCC "Y" and an Action Trail. Edit the ending date of the tax period, using "YYMM" format. Edit the received date when one is not already present. Determine the number of quarters covered by the short period return when Schedule SE is attached. The self-employment (SE) Quarters Covered Code is edited on Schedule SE based on the number of quarters reported on the short period return. Use the following information to determine the number of quarters covered: A fraction of a quarter counts as a full quarter. The quarters begin in January, April, July, and October. Edit the SE Quarters Covered Code in the margin to the right of line 4c of Schedule SE. Code the SE quarters covered as follows: Code "1" for one quarter. Code "2" for two quarters. Code "3" for three quarters. Note: Do not code for four quarters.

# Substitute for Return (SFR)

3.11.3.6.2.19 (12-11-2020) Substitute for Return (SFR) An SFR return is prepared by Examination, Collection, or the Automated SFR (ASFR) function. Do not correspond with the taxpayer for missing information - including signature - on an SFR return. Instead, prepare Form 4227 to route the SFR return to the originating function when any of the following information is missing: Filing status Name(s) TIN(s) Edit RPC "L" and CCC "B" when there are no significant T-line entries on lines 1a through 38. Take the following actions when an SFR return has the words "Possessor of Certain Cash" written on it: Edit the tax period if other than 2512. Process the return with a temporary TIN and route the return to Entity using Form 4227 for the assignment of the TIN. Edit "Possessor of Certain Cash" as the AIL. Edit an SFR return that has either "IRP" or "RTF" written on it as follows: Edit the tax period if other than 2512. Edit today's date as the received date. Edit CCC "3" and CCC "B" . Do not refer SFR returns without significant entries for statute clearing. Instead, edit RPC "L" , CCC "B" and RPC "K" .

# Automated Substitute for Return (ASFR)

3.11.3.6.2.19.1 (02-10-2025) Automated Substitute for Return (ASFR) Route ASFR returns to the Collections unit referenced in the attached Notice or Letter 2566, 3219, or pink Form 3531, if present. If ASFR is notated at the top of the return or an ASFR date stamp is present as the only indication, route the return to Austin or Fresno at the addresses shown below. AUSPC, 3651 South IH 35, Stop 5501, Austin, TX 78741 Fresno Campus Support, Stop 81105, 3211 S. Northpointe Dr., Fresno, CA 93725 Note: AUSPC route to Collection unless Collections has cleared the return. If Process as Original or Process as Original Faxed Return and 59X-09X notated on return, fully code and process the return. Do not correspond. Do not send the return back to the taxpayer. Reminder: Route to Statute for clearance prior to processing if required.

# 52-53 Week Return

3.11.3.6.2.20 (12-11-2020) 52-53 Week Return This is the only type of return that may have a tax period ending prior to the last day of a month. Tax periods reported under the 52-53 week rule may end no more than 6 days before, and no more than three days after, the end of a month. In the edit format, use the numeric designation of the month, the last day of which is closest to the actual ending date. Note: When editing, use the last day of the month which is closest to the ending date. If the tax year ends within the first three days of the month, use the previous month in the tax period. If the tax year ends within six days of the end of the month, use that month in the tax period. Example: If the ending date is September 3, 2025, use the numeric designation for August (2508). If the ending date is October 28, 2025, use the numeric designation for October (2510). If the tax period is missing, illegible, invalid, or is longer than one year, assume the tax period to be the current calendar year if it makes the form timely.

# Blind Trust Returns

3.11.3.6.2.21 (01-01-2016) Blind Trust Returns Taxpayers who are presidential appointees are permitted to file their individual tax returns through a trustee of a blind trust. If there is any indication on the return or an attachment, a General Power of Attorney, or Form 2848 attached that indicates "Blind Trust" , see IRM 3.28.3.6. The POA, Form 2848 must be processed to the CAF to reflect the Blind Trust Indicator on Master File to ensure that no correspondence is generated to the taxpayer.

# Tax Period

3.11.3.7 (01-01-2016) Tax Period These instructions for tax period editing include: General instructions Current calendar year returns Fiscal year returns Prior year returns Early filed returns

# Tax Period, General Instructions

3.11.3.7.1 (12-11-2020) Tax Period, General Instructions The tax period is indicated at the top of the form above the name area and/or the TIN blocks. Consider all returns to be current calendar year (i.e., 2512) returns, unless otherwise indicated. Edit tax periods other than the current calendar year to the right of the preprinted tax year in "YYMM" format (e.g., "2603" ). (See Figure 3.11.3-10.) Current year returns are defined as a Form 1040 and the tax period can't end earlier than 2512 (December 2025) or later than current year and month. Figure 3.11.3-10 Editing the Tax Period: Fiscal Year ReturnShown is the name line of a completed Form 1040.Tax Examiner Number 924 is present in the upper left corner.Taxpayer has written Tax Year: April 1, 2025 to March 31, 2026.Tax Examiner has edited 2603 in the top margin area just to the right of center. Please click here for the text description of the image.

# Current Calendar Year Return

3.11.3.7.2 (11-12-2021) Current Calendar Year Return Process the return as a current calendar year return when the tax form is for a prior year, but the Form(s) W-2 is for the current calendar year. Pull for work leader or follow local procedures. The work leader will: Convert to a current year by dummying a current year Form 1040 Include any Schedules 1 - 3 as necessary. When the taxpayer attaches prior year forms or schedules to a current year return, re-number T-lines to match the current year form or schedule. Number T-lines with entries when line numbers are missing or illegible.

# Fiscal Year Return

3.11.3.7.3 (01-01-2026) Fiscal Year Return A fiscal year is twelve full months ending on the last day of any month other than December. Edit the tax period in YYMM format. See Figure 3.11.3-10. Edit the received date when one is not already present. Edit Action Code "355" when the ending date of the tax period is after the current date except for decedent returns. Note: See IRM 3.11.3.10.6 for information on short-period decedent returns. For TY202607 and later, edit FPC "F" if the return is a fiscal year filer and any of the following applies: Form 1062 is attached. An amount is present on Schedule 2, line 17z and the taxpayer notated "Deferral 1062I" . An amount is present on Schedule 3, line 13z and the taxpayer notated "Deferral 1062NL" .

# Prior Year Return

3.11.3.7.4 (05-21-2025) Prior Year Return A prior year tax return is a Form 1040 series return filed for a tax year prior to the current processing year. Refer to IRM 3.11.3.75 for prior year editing instructions. Refer to IRM 3.11.3.75.2 for the statute of limitations instructions on prior year returns. Process the return as a prior year return when the tax form is for the current year, but the Form(s) W-2 is for a prior year. Pull for work leader unless trained. Note: If the return and W-2 are different prior years, follow the year of the W-2. The work leader will: Convert to a prior year Form 1040. Refer to the line-by-line instructions for prior year editing in IRM 3.11.3.75 for more information.

# Early Filed Return

3.11.3.7.5 (11-17-2017) Early Filed Return If a return reflects a future tax year, take the following actions: Edit the caption. Edit tax period in YYMM format. Edit the Received Date when one is not present. Edit Action Code "480" .

# Received Dates

3.11.3.8 (01-01-2026) Received Dates The received date is the date the IRS received a return. Information and instructions about received dates included in this subsection of the manual include: General instructions Timely received dates Determining the received date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Late-filed returns Extensions Reasonable cause criteria

# Received Dates, General Instructions

3.11.3.8.1 (01-01-2026) Received Dates, General Instructions A received date is required on all returns. If missing, edit the received date on the front of the return in the filing status area to the right of the Single filing status check box. Note: For prior year returns refer to Job Aid 2431-010 for editing location. Edit the received date in "MMDDYY" format when not already present. MMDDYY format is Month Month Day Day Year Year. For example, April 23, 2026, when edited in MMDDYY format is "042326" . Perfect the received date when it is not legible or is incomplete. When perfecting, edit in the MMDDYY format. If a received date is present in or above the caption area, delete and edit the same received date as instructed in (2) above. If page 1 of the return does not have a received date, search the return and attachments for a received date and edit that date as instructed above. Circle a received date that has been X-ed or deleted in another manner. If a valid received date is not present, edit the correct received date in MMDDYY format. Circle all but the earliest valid received dates (including Statute or other valid IRS organization's received dates) when there are multiple received dates present; Taxpayer Advocate Service (TAS) received dates are not valid received dates. If multiple received dates are identical and in the correct location on the return, circle all but one received date. Exception: When the return has been mailed back for missing signature(s) and multiple received dates are present, see IRM 3.11.3.8.2(3). If a return has been faxed to another area of the IRS and then sent to Code & Edit for processing, do not edit the Enterprise Electronic Fax (EEFax) date as the IRS Received Date. Edit the received date following normal procedures when one is not present. Caution: The EEFax Date cannot legally be used as the IRS Received Date.

# Determining the Received Dates

3.11.3.8.2 (01-01-2026) Determining the Received Dates When there is no valid received date stamp or handwritten received date, determine the received date in the following priority: Latest postmark on the envelope, the postmark date stamped or handwritten on the return or latest date from a private delivery service mark. (See Figure 3.11.3-12) Note: When the envelope certified mail receipt is not attached, use the postmark date stamped or handwritten on the return to determine the received date. Service Center Automated Mail Processing System (SCAMPS) digital dates. Latest date by the taxpayer's signature(s). (See Figure 3.11.3-12) Exception: Use the signature date on prior year returns only when it is signed this year. Do not use the signature date to determine the received date for replies to correspondence. Julian date minus 10 days in the DLN. Today's date minus 10 days. Exception: See the instructions in IRM 3.11.3.6.2.16 when determining the received date for a reinput return. If the stamped received date is three months or more prior to the current date, search the return for an indication the received date is incorrect (e.g., a postmark date or signature date after the received date). If the received date is determined to be incorrect, circle it and edit a new received date following the instructions at IRM 3.11.3.8.2(1). Figure 3.11.3-11 Editing a Received DateThe received date is shown edited in the filing status area of Form 1040 to the right of the Single checkbox. Please click here for the text description of the image. Always review each return for the words, "Returned for Signature" or similar statement and a date present in the lower left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer. If a date and the notation "Returned for Signature" or similar statement is present, refer to the following instructions for editing the received date: If the return is Balance Due and a received date is present showing a date within 30 days after the date present in the lower left corner, use the date sent back for signature as the received date. Use the most recent mail-back date when multiple dates are present. Circle out any other received date(s) that may be present. (See Figure 3.11.3-13.) Note: If the return for signature date is missing and it can be determined that the response was received within 30 days, edit the earliest received date when more than one is present. If only one received date is present, delete that date and edit 041526. If the return is Balance Due and a received date is present showing a date more than 30 days after the date present in the lower left corner, honor the latest received date. Circle out any other received date(s) that may be present. If the return is a Refund, Credit Elect or Zero balance return, honor the latest received date. Circle out any other received date(s) that may be present. Exception: For Statute Returns only: if a received date is present showing a date within 30 days after the return for signature date, circle out the latest received date and edit the earlier received date. Figure 3.11.3-12 Editing a Received DateThis figure contains two (2) separate examples:Example a is entitled From the Postmark Date. It shows the top portion of an incoming envelope and a folded Form 1040 showing a portion of the caption area.a) The incoming envelope showing the return address as: Don Orange, 1817 E. Prune Avenue, Houston, TX 77013.b) Two postmark dates are present on the envelope -- April 15, 2026 and April 27, 2026.c) The top line of the caption on Form 1040 reads, Don Orange, SSN 000-00-1213.d) The tax examiner has edited the received date of 042726 in the filing status area to the right of the Single checkbox.Example b is entitled, From the Signature Line: No Postmark Date Available.a) Shown is a picture of a folded Form 1040 showing the first line of the caption area and the signature area.b) The top line of the caption on Form 1040 reads, Curt Falcon, SSN 000-00-9217.c) Signature line reads, Curt Falcon.d) The date next to the signature is 042926.e) The tax examiner has edited the received date of 042926 in the filing status area to the right of the single checkbox. Please click here for the text description of the image. Figure 3.11.3-13 EDITING THE RECEIVED DATE ON SIGNATURE CORRESPONDENCE REPLIESShown is the Caption Area, Income, and Refund portions of Form 1040.Edited received date in the filing status area to the right of the single checkbox is 051526.In the center of the Income portion of Form 1040 are two stamped AUSC Received dates: 05042026 and 05262026.Both AUSC Received dates are circled in red.In the bottom left margin of page 1, Form 1040, are the words, Returned for Signature, and two stamped dates: 041326 and 051526.Edited in the middle left margin of page 1, Form 1040, are the words F3531 1.$123,486.00 is entered on Line 1a.Line 37, shows a dollar amount of 1547.00.Text at the bottom of the graphic reads: Last received date is within 30 days of latest correspondence date on balance due return. Edit latest date sent back for signature as the received date. Please click here for the text description of the image.

# Types of Received Dates

3.11.3.8.2.1 (11-01-2022) Types of Received Dates Accept these three types of received dates: IRS campus date stamp or handwritten date with the word "received" - to include Accounts Management, ACSS, Collections, or other valid IRS organizations. Note: A received date edited or stamped by the Taxpayer Advocate Service (TAS) is not a valid IRS received date. IRS area/territory office date stamp with the word received. Note: The city and functional area within the site (CSCO, Exam, ICT, CII, AM, for instance) may appear in the date stamp. Valid handwritten or typed received date. Note: A handwritten or typed received date edited in the empty space to the right of Dependents (see instructions) on TY18 and later returns or on TY17 and prior returns in the line 6d area of Form 1040 or Form 1040A (line 6 of Form 1040EZ) by an IRS employee in Submission Processing or RIVO is valid. A clear indication that a handwritten or typed received date has been edited by RIVO will be the presence of SPC "B" , "M" and/or "RIVO" noted or stamped in the upper left margin. Generally, the RIVO-edited received date will be earlier than the original, stamped received date. Accept a received date on an IRS Received Date Label (Form 14471) above the caption. Note: Delete and edit the same received date as instructed in IRM 3.11.3.8.1. When there is no valid date stamp and the handwritten or typed received date is not valid, determine the received date using the instructions in IRM 3.11.3.8.2.

# Post Office Marks

3.11.3.8.2.2 (01-01-2016) Post Office Marks Accept all valid post office marks whether United States Postal Service (USPS), foreign country postmarks, or USPS private meter marks. Valid Post Office marks are: Postage Validation Imprinter (PVI) labels displaying the USPS eagle Killer bar strips or other cancellation marks with a date, city, and state USPS Metered postmarks Private Metered Marks (identified by the absence of "USPS" in the postmark) Use the following chart to determine the correct editing when only a private meter postmark is present. If the document is Then ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Private Delivery Service (PDS) Marks

3.11.3.8.2.3 (11-17-2017) Private Delivery Service (PDS) Marks A private delivery service (PDS) is a business which delivers mail or packages within an agreed upon schedule (e.g., overnight or same day delivery). The "timely mailing treated as timely filing" rule now applies to some PDSs. When the rule applies to a PDS, it is referred to as a "designated" PDS. Do not use marks from a non-designated PDS to determine whether a return is timely filed. The "timely mailing treated as timely filing" rule applies only to the USPS and to designated PDSs. Accept all designated PDS marks. The only designated delivery services are listed below: United Parcel Service (UPS) • UPS Next Day Air Early A.M. • UPS Next Day Air • UPS Next Day Air Saver • UPS Second Day Air • UPS Second Day Air A.M. • UPS Worldwide Express • UPS Worldwide Express Plus Federal Express (FedEx) • Fed Ex First Overnight • Fed Ex Priority Overnight • Fed Ex Standard Overnight • Fed Ex Two Day • Fed Ex International Next Flight Out • Fed Ex International Priority • Fed Ex International First • Fed Ex International Economy Note: Do not use "FedEx Powership 3" labels for determining the mail date. (See Figure 3.11.3-14.) DHL Express DHL Express DHL Express Worldwide DHL Express Envelope DHL Import Express DHL Import Express Worldwide Use the instructions in IRM 3.11.3.8.2 for determining the date a return was received whether the mail marks are from a designated or non-designated PDS. Figure 3.11.3-14 Identifying Elements on a FEDEX LabelShown is a FedEx label. Arrow shows the FEDEX Ship Date is the Postmark Date. This date is March 9, 2026 and is in the upper right corner and below the CAD Number. Text says the type of label is often blank, but if the statement, Powership 3 appears in this area of the label, tax examiner is instructed to not use the label to determine the received date. Please click here for the text description of the image.

# Timely Filed Returns

3.11.3.8.3 (01-01-2025) Timely Filed Returns For 2026, a current-year return is a return filed for tax year 2025. A current calendar-year return (2512) is timely filed when it is mailed on or before the due date of April 15, 2026. All returns - always requires a received date.

# Grace Period

3.11.3.8.4 (03-04-2024) Grace Period By law, a timely-mailed return is a timely-filed return. This applies to both USPS and designated PDS mail. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If penalties or interest are indicated by Examination or Collection and the return is part- or full-paid, ensure received date is present and prepare Form 3471. See IRM 3.11.3.3.4.1 for more information and instructions. Use the instructions in IRM 3.11.3.14.3.5 when the taxpayer enters the penalty and interest amounts.

# Late Filed Returns

3.11.3.8.5 (03-04-2024) Late Filed Returns A return is delinquent when it is filed after the due date without an approved extension. ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ When the received date on a current calendar-year (2512) return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" or later), examine the envelope or the postmark date stamped or handwritten on the return and: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Extensions

3.11.3.8.6 (01-01-2026) Extensions Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, may be filed to extend the due date for filing an individual tax return until October 15, 2026. Extension forms are not required to be attached to the return when filed. Take one of the following actions when an original Form 4868 is attached to a return: If the Form 4868 is Then Not for the Form 1040 to which it is attached (e.g., another tax period, another taxpayer), Detach the form and route it to Receipt and Control. For the Form 1040 to which it is attached, Leave the form attached to the return. Edit CCC "R" on returns received after April 15th when Form 4868 or Form 6401 is attached and an ITIN or IRSN is present in the primary Social Security Number (SSN) field. Both Individual Tax Identification Numbers (ITINs) and Internal Revenue Service Numbers (IRSNs) begin with the digit "9" . Note: Delete CCC "N" if it has been edited. CCC "N" is only valid on returns as outlined at IRM 3.11.3.8.7(3). Examine the envelope postmark date. If the received date is "≡ ≡ ≡ ≡" or later, and the postmark date or designated PDS mark date is on or before October 15, 2026, edit the postmark date as the received date. Exception: Edit a timely received date on the return when the taxpayer explains the return is late due to the rejection of a timely-filed electronic return. Postmark date must be within 10 calendar days of notification from the IRS that the electronic portion of the return has been rejected or cannot be accepted for processing. (Publication 1345). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Use the instructions in IRM 3.11.3.3.4.1 to prepare Form 3471 when returns are received from Examination or Collection with penalty and interest amounts entered. These amounts will usually be present on Form 4364, Delinquency Computations. Use the instructions in IRM 3.11.3.14.3.5 when the taxpayer enters penalty and interest amounts.

# Reasonable Cause

3.11.3.8.7 (01-01-2026) Reasonable Cause Taxpayers are liable for delinquency penalties and interest on the unpaid taxes on returns received after the due date. However, penalties for late filing, or late payment, may be excused when the taxpayer has a reasonable cause for the delay. See Exhibit 3.11.3-9 for examples of reasonable cause. Failure to make estimated (ES) tax payments generally cannot be waived due to reasonable cause. See IRM 3.11.3.14.3.5 for waivers of the estimated tax penalty. See Exhibit 3.11.3-9. Edit CCC "N" on a return that qualifies the taxpayer for a special extension when the received date is later than the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there is an indication (on the return or an attachment) of any of the following: The taxpayer lives outside the U.S. and Puerto Rico and main place of work is outside the U.S. and Puerto Rico The taxpayer is on military or naval duty outside of the U.S. and Puerto Rico An APO/FPO/DPO address Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ When the taxpayer's reasonable cause statement is not acceptable: Edit CCC "7" . Route for correspondence. Letter 854C (Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained), must be issued. Note: See the correspondence instructions in IRM 3.11.3.5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the reasonable cause is for Then Late filing, Edit CCC "R" , unless CCC "N" has been edited. Late payment or a "Section 6020(b)" notation is present, Edit CCC "M" .

# Taxpayer Identification

3.11.3.9 (01-01-2016) Taxpayer Identification Instructions and information in this subsection of the manual include: General caption information Caption editing Taxpayer identification number Name and additional information lines Mailing address

# Caption, General Information

3.11.3.9.1 (01-01-2026) Caption, General Information Some instructions for caption editing refer to "name control" . The name control consists of the first four characters of the primary taxpayer's last name. Refer to Document 7071 if name control editing is required. Caption information can be printed, typed, or handwritten directly on the return. (See Figure 3.11.3-15.) References to the Taxpayer Identification Number (TIN) include Social Security Numbers (SSN), Individual Taxpayer Identification Numbers (ITIN), Internal Revenue Service Numbers (IRSN), and Adoption Taxpayer Identification Numbers (ATIN). Note: An ITIN is a unique nine-digit number assigned by the IRS to individuals who must file a U.S. tax return or are listed as a spouse or a dependent but do not have and cannot obtain a valid SSN. Taxpayers obtain an ITIN by filing Form W-7. Note: An IRSN is a temporary number assigned to taxpayers for processing purposes only. They are not valid for subsequent years. Required caption information includes: Primary taxpayer identification number (P-TIN) Secondary taxpayer identification number (S-TIN) Name Additional information line, when required Mailing address City and State ZIP Code Figure 3.11.3-15 Identifying Caption ElementsShown in this figure are 2 examples of caption information.The top example shows:The first line reads as follows: John Q. and Mary T. Heron. There is a black circled number 1 to the left of this line.To the right of the first line is the primary TIN 000-00-6243. There is a black circled number 7 to the left of the TIN.The second line reads as follows: c/o David E Bass. There is a black circled number 2 to the left of this entry.To the right of the second line is the secondary TIN 000-00-5432. There is a black circled number 8 to the left of this entry.The third line reads as follows: 310 Fir Ave. There is a black circled number 3 to the left of this entry.The fourth line l reads as follows: Columbia (black circled number 4 to the left of this entry), SC (black circled number 5 to the left of this entry), 29201 (black circled number 6 to the left of this entry.The fifth line is for the foreign country name (black circled number 9 to the left of this entry), foreign province/state/county (black circled number 10 to the left of this entry), foreign postal code (black circled number 11 to the left of this entry).The bottom example shows:The first line reads as follows: John Q. Heron. There is a black circled number 1 to the left of this entry.To the right of the first line is the primary TIN 000-00-6243. There is a black circled number 7 to the left of the TIN.The second line reads as follows: Mary T. Quail. To the right of the second name line is the secondary TIN 000-00-5432. There is a black circled number 8 to the left of this number.The third line contains two addresses. The first address reads as follows: P.O. Box 547. There is a black circled number 3 to the left of this entry. The second address reads as follows: 310 Fir Avenue. There is a black circled number 2 to the left of this entry.The fourth line reads as follows: Columbia (black circled number 4 to the left of this entry), SC (black circled number 5 to the left of this entry, 29201 (black circled number 6 to the left of this entry.The fifth line is for the foreign country name (black circled number 9 to the left of this entry), foreign province/stat/county (black circled number 10 to the left of this entry), foreign postal code (black circled number 11 to the left of this entry).The remainder of Figure 19 provides the key for the black circled numbers as follows:Black circled number 1 is for the Name Line.Black circled number 2 is for the Additional Information Line.Black circled number 3 is for the Mailing Address Line.Black circled number 4 is for the City.Black circled number 5 is for the State.Black circled number 6 is for the Zip Code.Black circled number 7 is for the Primary Taxpayer Identification Number (PTIN).Black circled number 8 is for the Secondary Taxpayer Identification Number (STIN).Black circled number 9 is for the Foreign Country Name*Black circled number 10 is for the Foreign Province/State/County*Black circled number 11 is for the Foreign Postal Code** If present, may be an indication of an international return. Please click here for the text description of the image.

# Caption Editing

3.11.3.9.2 (01-01-2023) Caption Editing Ensure the S-TIN and name is present in the caption on Married Filing Jointly (MFJ) FS 2 returns. Also ensure that Married Filing Separately (MFS) FS 3 and FS 6 returns have the S-TIN included in the caption. For definition of Filing Status Codes (FS 2, FS 3, etc.) see IRM 3.11.3.12.1(2). Note: Edit the S-TIN from attachments when missing. Exception: For FS 2 returns only, if the secondary taxpayer's name is missing or illegible and the primary taxpayer's name is present and it can be clearly determined from the signature lines or attachments that the last names are the same, accept the primary taxpayer's name for both taxpayers. Edit to the caption area any change or addition to caption information made by the taxpayer on an attachment or on the return outside of the caption area. (See Figure 3.11.3-16.) Exception: See IRM 3.11.3.9.2.3 for instructions for perfecting a mailing address. Figure 3.11.3-16 Editing the Caption from an AttachmentShown is the top portion of a completed Form 1040.Shown is the taxpayer submitted note which reads: My correct address is 806 S. Hound St., Portland, ME 04101. The street address is incorrect on the home address line. Shown is 808 S. Hound Dr.The tax examiner has circled 808 and edited 806 to the left of the circled entry.The tax examiner has circled Dr and edited St to the right of the circled entry. Please click here for the text description of the image. Search the return and attachments for any missing caption information and perfect the caption if all missing information is found. See IRM 3.11.3.9.2.3 for instructions on perfecting a mailing address. Take the following actions if any required caption information is missing and cannot be perfected (see Figure 3.11.3-17): Edit (or underline, if present) the name control in the caption area. Exception: Do not underline the name control when only the TIN is missing from the caption. Exception: Do not underline name control when correspondence is necessary. Perfect caption information from envelope or through research. Edit the P-TIN (if not present) in the caption area. Figure 3.11.3-17 Editing the Caption: Address is MissingThis figure contains two (2) separate examples a and b.Example a shows the caption portion of a completed Form 1040Your First Name is Catherine and the Last Name is MercuryThere is no address present.TIN is present and reads 000-00-5635Also shown is the incoming envelope. Return address is present.The tax examiner has underlined the characters MERC in the taxpayer's surname.Example b shows the caption portion of a Form 1040. Caption information completely blank.Also shown is a Form W-2. Form W-2 shows the taxpayer's SSN which the tax examiner has edited to the SSN field on Form 1040.Form W-2 also shows the taxpayer's name as Catherine Mercury and complete address. The tax examiner has edited the name control of MERC to the name line on Form 1040. Please click here for the text description of the image. Do not re-edit green edit markings in the caption area unless the editing is incorrect. Do not change the name control when it has been edited in red by, Entity Unit, ITIN Operation, or RPS employees. Use the Entity/ITIN/RPS editing to perfect the: Name control for caption. TIN on attachments - Schedule C, Schedule H, Schedule SE and Form 4137, Form 5405, Form 8853, Form 8919, and Form 8941. Note: The name control for a newly assigned ITIN or IRSN may have been edited and/or underlined by the ITIN Operation or Entity Unit. Underline the Additional Information Line (AIL) (see IRM 3.11.3.9.2.2.2) when: Present on a return. The taxpayer indicates information which may be added to the additional information line. Edit and underline the correct information. Delete "also known as" and "AKA" notations, as well as the name associated with the "AKA" when the taxpayer notates "also known as" or "AKA" and included an additional name in the caption area of the return.

# Taxpayer Identification Number (TIN)

3.11.3.9.2.1 (11-12-2021) Taxpayer Identification Number (TIN) The primary TIN (P-TIN) belongs to the taxpayer whose name appears first on the return. The secondary TIN (S-TIN) belongs to the spouse. The P-TIN must be in the "Your Social Security Number" block. Search the return for separate numbers when the P-TIN and S-TIN are the same. Delete the S-TIN if separate numbers are not found. There are different types of valid TINs: Individual Taxpayer Identification Number (ITIN): Format always begins with the digit "9" and follows the same format as a typical SSN. The valid ranges for the fourth and fifth digits are: - 50 through 65 - 70 through 88 - 90 through 92 - 94 through 99 - Example of an ITIN: 9XX-71-XXXX. Adoption Taxpayer Identification Number (ATIN): Format always begins with the digit "9" and follows the same format as a typical SSN. The fourth and fifth digits will be 93. Example of an ATIN: 9XX-93-XXXX. Internal Revenue Service Number (IRSN): Format always begin with the digit "9" and follows the same format as a typical SSN. The fourth and fifth digits signify the Internal Revenue Service Campus (IRSC) Code where the IRSN was originally assigned, or the new expansion range assigned to that campus. Shown below are the numbers allocated to IMF campuses: IRSC 4th and 5th Digit Ranges for IRSNs Expansion Ranges Austin 18 06 Kansas City 09 39 Ogden 29 04 Note: Example of an IRSN assigned from Austin: 9XX-18-XXXX. Circle any invalid (e.g., "999-99-9999" , "111-11-1111" ) or incomplete TIN that cannot be perfected, including all notations, (e.g., "NRA" , "SSA 205(c)" , "applied for" , "ITIN Rejected" , "No W-7" ). Reminder: It is not necessary to circle the invalid TIN for dependents when the name has been "X" 'd. If an ITIN or IRSN is newly assigned (edited in red), any other TIN for the same person is invalid and will be circled. Circling is only necessary if the TIN field is a T-Line. Perfect the TIN, if necessary, on any attached Schedule C, Schedule C-EZ, Schedule H, Schedule SE, Form 4137, Form 5405, Form 8853, Form 8919, and/or Form 8941. Stop editing the return and take the following actions when Form W-7 or Form W-7(SP) is attached to the return: Unnumbered: • Pull the return from the batch. Attach Form W-7 to the front of the return. Exception: Do not pull if the Form W-7 has a large red "X" editing across the form. Instead, continue processing the return. • Edit the received date on Form W-7/W-7(SP) in "MMDDYY" format and route the entire return to Receipt and Control for transshipment to AUSPC. Complete Form 3696-A to generate Letter 86C. If the ITIN application (Form W-7 or Form W-7(SP)) is for the primary taxpayer, enter an asterisk (*) for the SSN on Form 3696-A. If the ITIN application is for a spouse or dependent, enter the primary TIN on Form 3696–A. Exception: AUSPC Only: Do not send Letter 86C. Follow local procedures to route both to the ITIN unit. Note: For numbered returns, edit Action Code "651" .

# Primary TIN (P-TIN)

3.11.3.9.2.1.1 (11-17-2017) Primary TIN (P-TIN) The P-TIN must be in the "Your Social Security Number" block. Arrow or edit the P-TIN in the proper block if it appears in the "Spouse's Social Security Number" block or elsewhere. Exception: It is not necessary to arrow or edit the P-TIN to the P-TIN area if the words "applied for" or similar statement is present in the P-TIN area and an ITIN has been edited to the left of the P-TIN area. Note: If the P-TIN is an edited ITIN on a photocopied return, underline the ITIN. If "ITIN Rejected" is present in the P-TIN field, route the return to Receipt and Control for rebatching. If the P-TIN is missing, illegible or incomplete, examine the return and its attachments and edit the P-TIN, if found. Circle an incomplete P-TIN. Note: If there is an indication the taxpayer used a TIN that is not their own, take no action, (e.g., the taxpayer shows an ITIN on the return and an SSN on attached Form W-2). Correspond for a missing P-TIN when corresponding for other missing return items. If using Form 3531, check box 3, or Form 6001, check box B. Exception: Do not correspond if the taxpayer indicates "Amish" , "Mennonite" , "none" , "SSN Applied For" , "NRA" , "SSA 205(c)" , or all nines or zeroes.

# Secondary TIN (S-TIN)

3.11.3.9.2.1.2 (01-01-2023) Secondary TIN (S-TIN) Circle an S-TIN if it is present and the FS is "1" , "4" , or "5" . Arrow or edit the S-TIN in the proper block if it appears in the caption area or elsewhere. Exception: It is not necessary to arrow or edit the S-TIN to the S-TIN area if the words "applied for" or similar statement is present in the S-TIN area and an ITIN has been edited to the left of the S-TIN area. Edit the S-TIN from the return or attachments if it is missing, illegible, or incomplete, and the FS is "2" or "3" . For TY17 and prior returns, edit the S-TIN in the correct block if it is blank and the taxpayer entered a TIN on the line to the right of FS box 3. Note: If there is an indication the taxpayer used a TIN that is not their own, take no action, (e.g., the taxpayer shows an ITIN on the return and an SSN on attached Form W-2). Correspond for a missing S-TIN when corresponding for other missing return items, unless there is an indication of Amish or Mennonite, ITIN Rejected or Non-resident Alien (NRA). If using Form 3531, check box 3, or Form 6001, check box B. Edit CCC "J" when the S-TIN is missing, the filing status is 2 or 3 and there is an indication of Amish or Mennonite, or "Form 4029" is notated.

# Name Line and Additional Information Line

3.11.3.9.2.2 (01-01-2016) Name Line and Additional Information Line Each return processed must have a legible last name. Research following local procedures when the name is illegible and cannot be perfected. There are two lines available for taxpayer identification. The name line is for the first name, middle initial, and last name(s) of the primary and secondary (if present) taxpayer(s). This includes any suffix. The additional information line (AIL) is used to further identify the taxpayer. For example, additional name, address, or representative information may be shown.

# Name Line

3.11.3.9.2.2.1 (01-01-2016) Name Line Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers. Circle the spouse's name when there are two names in the name line, the FS is "1" , "3" , or "4" , and there is only one signature. Perfect the name line to agree with the signature (e.g., If John signs the return, delete Mary's name from the caption). Edit the spouse's name from the signature line when all the following conditions apply: Only one name appears in the first name line. The FS is "2" . Both taxpayers have signed the return. Do not delete "DECD" or "MINOR" from the name line: If the return indicates that Then At least one of the taxpayers is deceased, Refer to IRM 3.11.3.10 for complete editing instructions for decedent returns. The taxpayer is a minor child, Refer to IRM 3.11.3.11.2. Circle the brackets and prior last name when a taxpayer places it in brackets and shows a new last name. (See Figure 3.11.3-18.) Figure 3.11.3-18 Editing Two Last Names When One is in ParenthesesShown is the caption portion of Form 1040.The name line shown reads Stella A. (Violet) Fisher.The tax examiner has circled the parenthetical portion of the name, Violet.The remaining portion of the address reads as follows: 1239 Morgan Court, Apartment 127, Burlington, VT 05401 Please click here for the text description of the image. The primary taxpayer's name will appear on the first line. The secondary taxpayer's name may appear on the first or second line. Do not separate the primary and secondary taxpayers' names onto different lines if they are both on the same line. Edit the name line as follows: If the taxpayer Then Uses a first initial but signs the return with a name,* Edit the name from the signature line to the name line. (See Figure 3.11.3-19.) Uses a middle initial and no first name,* Edit the name for the middle initial, if present. (See Figure 3.11.3-19.) Writes their last name first, Edit it to appear last. (See Figure 3.11.3-20.) Enters their last name twice and the FS is other than "2" , Circle either name and edit the last name to appear last, if necessary. Note: *Do not verify the name line with the signature area unless one of these two conditions apply. Figure 3.11.3-19 Editing First and Middle Names from the Signature AreaShown is the caption and signature areas of a complete Form 1040.Primary name provided by the taxpayer is L. K. Gray.Secondary name provided by the taxpayer is K. S. Gray.Primary signature shows Lionel K. Gray.Secondary signature shows K. Susan Gray.Tax examiner circled L.K. in the primary name line and edited Lionel K.Tax examiner added Susan to the K.S. for the secondary name per the signature area. Please click here for the text description of the image. Figure 3.11.3-20 Editing the Taxpayer's Last Name to Appear LastShown is the caption portion of a Form 1040.The name line for the single taxpayer reads Moon, Lois.The tax examiner edited an arrow from the name Moon to indicate it should appear after the name Lois. Please click here for the text description of the image.

# Additional Information Line (AIL)

3.11.3.9.2.2.2 (01-04-2021) Additional Information Line (AIL) The additional information line may be found anywhere in the caption area. Edit and underline the AIL in the following priority: A fiduciary or taxpayer's representative's name with a title (See IRM 3.11.3.11.) Taxpayer's representatives include: • Administrator (ADM) • Commissioner (COMM) • Conservator (CONS) • Custodian (CUST) • Executor/Executrix (EXEC) • Guardian (GDN) • Personal Representative (PER REP) • Trustee (TR) Name of a parent signing for their minor child. Underline the AIL (see Figure 3.11.3-21), when present in the caption area, in the following priority: A fiduciary or taxpayer representative name with a title (See IRM 3.11.3.11.) Taxpayer representatives include: • Administrator (ADM) • Commissioner (COMM) • Conservator (CONS) • Custodian (CUST) • Executor/Executrix (EXEC) • Guardian (GDN) • Personal Representative (PER REP) • Trustee (TR) Name of a parent signing for their minor child. Name of a Power of Attorney (POA) (See Figure 3.11.3-22.) Name of a person not meeting the criteria listed in a, b, or c above (e.g., "in-care-of" information.) Also underline in care of (c/o or %) with a name as part of the AIL. Street address, if not used as the mailing address. Note: Never underline or edit a P.O. Box as an AIL. Location other than a street address (e.g., bank, company name, university, or building name) not used as the mailing address. (See Figure 3.11.3-23.) Note: If a university and a building name are present, underline both as the AIL. Note: When editing Prisoner returns with a Prisoner ID number present on return or attachments, edit the Prisoner ID number as the AIL. When both the Prisoner ID number and another AIL are present, underline the Prisoner ID number and delete any other AIL information. Do not underline the pound sign or other symbols preceding the number. Delete any condition or notation not found in (3) above. Figure 3.11.3-21 EDITING THE ADDITIONAL INFORMATION LINE: MORE THAN ONE AVAILABLEShown is the caption area of Form 1040.First line reads Janet PineSecond name line reads Marten Univ and Carla Roan, GDN.Street address reads: P.O. Box 789.The city and state show as Reno, NV 89510.The tax examiner underlined Carla Roan, GDN as the Additional Information Line.The tax examiner circled Martin Univ. Please click here for the text description of the image. Figure 3.11.3-22 Editing the Additional Information Line: POA Name in CaptionThis figure contains two examples of editing the Additional Information Line. Both examples include text boxes that say Power of Attorney is attached. The top example shows the caption area and signature area of a completed Form 1040.Caption shows Stephanie L. Marigold as the first name line.Caption shows Peter J. Star POA as the second name line.Signature shows Peter J. Star, POATax examiner has underlined Peter J. Star as the Additional Information Line, per the verbiage under the example, which states If a POA name is present in the caption, underline it as the AIL.The bottom example shows the caption area and signature area of a completed Form 1040.Caption shows Stephanie L. Marigold as the only name line present.Signature portion of Form 1040 shows the signature for Peter J. Starl POA.The verbiage under the example, DO NOT edit the POA name as an AIL if it is not already present in the caption. Please click here for the text description of the image. Figure 3.11.3-23 EDITING THE ADDITIONAL INFORMATION LINE: OTHER LOCATION NOT USED AS THE MAILING ADDRESSGraphic shows the caption portion of a completed Form 1040.Tax Examiner Number 924 is present in the upper left corner of the return.First name line reads Shelly ElmSecond name line reads Bunting College, Building K, Room 42Street address line reads 1433 Apple HighwayCity, state, and ZIP code line reads Rochester, NY 14603.The line reading Bunting College, Building K, Room 42 has been underlined in red by the tax examiner as the Additional Information Line. Please click here for the text description of the image.

# Mailing Address

3.11.3.9.2.3 (01-02-2024) Mailing Address Edit military addresses to include organization, Postal Service Center, mobile unit designation, or name of ship. Underline or edit the name control when there is no street address (for example, 4116 Apple Ave) or P.O. Box present in the caption. (See Figure 3.11.3-17 and Figure 3.11.3-24.) Exception: If Form 8822 is attached, follow the instructions at IRM 3.11.3.9.2.3.1. If the address still cannot be perfected, underline the name control. Exception: If correspondence is required, perfect address from an attached envelope. If unable to perfect from an attached envelope, research for the address. When a street address in the caption is incomplete (such as a number without a street name or a street name without a number), and a complete address that matches the caption is found on an attachment, perfect the street address. If the street address cannot be perfected, underline or edit the name control. (See Figure 3.11.3-24.) Search the attachments when a complete street address is present in the caption, but the city/state/ZIP is missing or incomplete. If the street address in the caption matches one found on an attachment, use the attachment to perfect the city/state/ZIP. (See Figure 3.11.3-25.) If you are unable to perfect a missing or partial city/state/ZIP Code, underline the name control. Note: If only the ZIP Code is missing, refer to IRM 3.11.3.9.2.6. Exception: If correspondence is required and you are unable to perfect from an attached envelope, research for the address. If unable to locate address through research, underline the name control and follow no-reply procedures if correspondence is required. Refer to the international return instructions in IRM 3.11.3.6.2.13 when the return has a foreign address in the caption area or on TY18 Schedule 6. Exception: If both a domestic and foreign address are present, circle out the foreign address. Figure 3.11.3-24 EDITING THE CAPTION: ADDRESS IS INCOMPLETEThe figure contains two (2) separate parts, a (Street Address is Missing) and b (Street Address is Incomplete).Part a shows the return address on an envelope and the partially completed caption part of a Form 1040.The taxpayer's name is Susan P. Hawk on Form 1040.Street address line is blank.Dallas, TX 75260Return envelope address reads: Susan P. Hawk, 1904 E. willow, Dallas, TX 75260.Tax Examiner has underlined Hawk on Form 1040 as the Name Control because of the missing street address.Part b shows the return address on an envelope and the partially completed caption part of a Form 1040.The taxpayer's name is Tommy P. Hawk on Form 1040.Street address reads: 1904 E. The tax examiner has edited Willow in red per information from the envelope because the address was incomplete.Dallas, TX 75260Return envelope address reads: Susan P. Hawk, 1904 E. Willow, Dallas, TX 75260. Please click here for the text description of the image. Figure 3.11.3-25 EDITING THE ADDRESS FROM ATTACHMENTS: CITY/STATE IS MISSINGShown are the caption part of a completed Form 1040, and the address part of two Forms W-2. The taxpayer address provided on the first Form W-2 reads Harvey V. Star, 5516 Oak Avenue, San Antonio, TX 78284.The taxpayer address provided on the second Form W-2 reads Harvey V. Star, 1306 Crow Street, Fargo, North Dakota 58102.The first line of the caption on Form 1040 reads Harvey V. Star.The second line of the caption on Form 1040, for a secondary taxpayer, is blank.The third line of the caption on Form 1040 reads 1306 Crow St.The fourth line of the caption on Form 1040 has been edited in red by the tax examiner and reads Fargo, ND 58102. Please click here for the text description of the image.

# Change of Address (Form 8822)

3.11.3.9.2.3.1 (11-17-2017) Change of Address (Form 8822) Edit the taxpayer's new address from Form 8822, Change of Address, if it is attached to the return. (See Figure 3.11.3-26.) If Form 8822 is attached to the return: If Then Box 1 is marked, or no box is marked, Leave Form 8822 attached to the return. Box 2 is marked, Detach Form 8822. Route Form 8822 to Entity Control using Form 4227. Edit Action Trails on both the return and on Form 8822. Note: If Form 56 is attached, detach and route with Form 8822. Route loose Forms 8822 to Entity Control. Refer to the Attachment Guide in Exhibit 3.11.3-1 for more information. Figure 3.11.3-26 EDITING THE CAPTION: CHANGING THE ADDRESS TO MATCH THAT ON FORM 8822Shown is the caption part of a completed Form 1040. Also shown is Form 8822, entitled Change of Address. Form 8822, Change of Address, is completed as follows:The taxpayer has checked line 1. Line 1 is for Individual income tax returns.Indented instruction under line 1 reads, If your last return was a joint return and you are now establishing a residence separate from the spouse with whom you filed that return, check here. Check box is blank.Line 3a reads Your Name (first name, initial, and last name). The taxpayer has written in John H. Elm.Line 3b reads Your social security number. The taxpayer has written in 000-00-8560.Line 4a reads Spouse's name (first name, initial, and last name). The taxpayer has written in Mary J. Elm.Line 4b reads Spouse's social security number. The taxpayer has written in 000-00-2144.Line 5a reads Prior name(s). See instructions. The taxpayer has left this line blank.Line 5b reads Spouse's prior name(s). The taxpayer has left this line blank.Line 6a reads Old address (number, street, city or town, state and ZIP code). The taxpayer has written in 912 Roan St., Los Angeles, CA 90052.Line 6b reads Spouse's old address (number, street, city or town, state and ZIP code). If a P.O. Box or foreign address, see instructions. The taxpayer has written (same).Line 7 reads New address (number, street, city or town, state and ZIP code). The taxpayer has written in 1630 Nova Ave, Atlanta, GA 30304.The address on Form 1040 shows the following:John H & Mary Elm, 912 Roan St., Los Angeles, CA 90052.The tax examiner has circled 912 Roan St., Los Angeles, CA 90052.The tax examiner has edited 1630 Nova Ave, Atlanta, GA 30304 to the right of the circled address. Please click here for the text description of the image.

# Multiple Addresses

3.11.3.9.2.3.2 (01-01-2016) Multiple Addresses Use the permanent address when more than one address is indicated, and one is permanent, and one is temporary. (See Figure 3.11.3-27.) Exception: When the taxpayer self-identifies as a victim of a natural disaster and requests that a refund be sent to a temporary address, edit Action Code "341" . Figure 3.11.3-27 EDITING MULTIPLE ADDRESSESThis figure contains two (2) parts, a and b. Both graphics show the caption part of completed Forms 1040. Part a is entitled Editing a New Permanent Address from an Attachment.Caption reads Wilson J. & Nora Eagle, 6358 Moon, Houston, TX 77013.Taxpayer has provided a note with their return that reads, Please make note - address change: 965 Willow Ave, Seattle, WA 98109.Tax examiner has circled 6358 Moon, Houston, TX 77013 and edited in red 965 Willow Ave, Seattle WA 98109 to the right of the circled address.Part b is entitled Deleting a Temporary AddressThe name line of the caption contains Thurman L. Hawk.The second name line contains a short note from the taxpayer that reads, Please send my refund to 9610 Newt Blvd, Tampa, FL 33602 March 5 through May 15The third line reads 2010 West Elk.The fourth line reads San Antonio, TX 78284.The tax examiner has circled in red the taxpayer note on the second name line deleting the temporary address request. Please click here for the text description of the image. Note: Refer temporary foreign addresses to your work leader for possible manual refund. Use the following chart to decide what action to take when multiple addresses are present and there is no indication of which address is permanent. If there are And Then Both a PO box and a street address present, An AIL is present, Circle the street address. (See Figure 3.11.3-28.) Both a PO box and a street address present and the city/state/ZIP codes are the same, An AIL is not present, Underline the street address. (See Figure 3.11.3-29.) Both a PO box and a street address present and the city/state/ZIP code are different, An AIL is not present, Circle the street address, including the city/state/ZIP code. Two street addresses and the city/state/ZIP Code are the same, An AIL is not present, Underline the first street address. Two street addresses and the city/state/ZIP Code are different, An AIL may or may not be present, Circle the first street address, including the city/state/ZIP Code. Figure 3.11.3-28 EDITING THE CAPTION: AN ADDITIONAL INFORMATION LINE, P.O. BOX, AND A STREET ADDRESS ARE PRESENTShown is the caption area of a completed Form 1040.First name line reads Heidi D. Maple.Second name line reads Frank L. Viper, Gdn which is underlined in red as the Additional Information Line.Third line of the caption reads P.O. Box 891 and 302 W Ruby.Fourth line of the caption reads Pittsburgh, PA 15219.The tax examiner has circled 302 W Ruby in red on the third line of the caption. Please click here for the text description of the image. Figure 3.11.3-29 EDITING THE CAPTION: A P.O. BOX AND STREET ADDRESS ARE PRESENT WITH THE SAME CITY/STATE/ZIP CODEShown is the caption area of a completed Form 1040.First name line reads Ben A. Seal.Second name line reads Megan Silver.Third line of the caption reads P.O. Box 702 and 148 N. Cedar.Fourth line of the caption reads Chicago, IL 60607.The tax examiner has underlined 148 N. Cedar in red as the Additional Information Line. Please click here for the text description of the image. For addresses having a rural route or route number with a box number, and a street address: (See Figure 3.11.3-30.) If a street number is Then Present, Underline the rural route or route number with a box number. Note: Never separate a rural route or route number with a box number. Not present, Underline the street address. Exception: Do not underline any part of the address when an AIL is already present. Figure 3.11.3-30 EDITING A RURAL ROUTE AND BOX NUMBER ADDRESSThis figure contains two (2) parts, a and b. Both examples show the caption part of a completed Form 1040. Part a is entitled, A Street Number is Present.Name line one reads Arnold Bear.Name line two is blank.Line 3 of the caption reads Rural Route 2 Box 23 and 610 Navy Lane.Line 4 of the caption reads Fargo, ND 58102.The tax examiner has underlined Rural Route 2 Box 23 in red on the third line of the caption as the Additional Information Line.Part b is entitled, A Street Number is NOT Present.Name line one reads Arnold Bear.Name line two is blank.Line 3 of the caption reads Rural Route 2 Box 23 and Navy Lane.Line 4 of the caption reads Fargo, ND 58102.The tax examiner has underlined Navy Lane in red on the third line of the caption as the Additional Information Line. Please click here for the text description of the image. Underline any other address as the AIL if the street address is present with a notation of Private MailBox or "PMB" . Do not separate the address from the PMB number. (See Figure 3.11.3-31.) Exception: Do not underline a P.O. Box as the AIL. The P.O. Box will always take precedence over the PMB when determining the correct address. Figure 3.11.3-31 STREET ADDRESS CONTAINING A PRIVATE MAILBOX (PMB)There are 3 parts to this figure. Shown is the caption part and a part of the filing status area of a completed Form 1040. Part 1 reads:First name line reads Jeanette K. Dove.Second name line is blank.Third line of the caption reads 124 Diamond Ave PMB 176.Fourth line of the caption reads Atlanta, GA 30304.Filing status box 1 is marked for Single.Text at bottom of graphic reads, Do not edit a PMB when it is part of the only street address present.Part 2 reads:First name line reads Jeanette K. Dove.Second name line is blank.Third line of the caption reads P.O. Box 987, 124 Diamond Ave PMB 176.Fourth line of the caption reads Atlanta, GA 30304.124 Diamond Ave. PMB 176 has been underlined in red as the AIL.Text at bottom of graphic reads, Underline the PMB address when a P.O. Box is also present. Never underline a P.O. Box as an AIL.Part 3 reads:First name line reads Jeanette K. Dove.Second name line is blank.Third line of the caption reads 124 Diamond Ave PMB 176, 8444 Hawk Ln.Fourth line of the caption reads Atlanta, GA 30304.8444 Hawk Ln. has been underlined in read as the AIL.Text at bottom of graphic reads, When two street addresses are present and one has a PMB, underline the address without the PMB as the AIL. Please click here for the text description of the image.

# City

3.11.3.9.2.4 (03-04-2021) City The city must be present. If missing, search the return and other attachments. If the missing information is Then Found, Perfect the city line. Exception: Do not perfect city information if the street address is not present on the return. Not found, Underline or edit the name control. Do not abbreviate city names except those which have standard abbreviations. Examples include No. Hollywood or St. Louis. A list of the standard city abbreviations will be made available at local management's option. Route to Receipt & Control for transshipment to AUSPC when international return conditions are present. (See IRM 3.11.3.6.2.13.) Exception: AUSPC only: Route to Receipt & Control for rebatching.

# State

3.11.3.9.2.5 (03-04-2021) State The state must be present. If missing, search the return and other attachments. If the missing information is Then Found Perfect the state. Exception: Do not perfect state information if the street address is not present on the return. Not found, Underline or edit the name control. Use the standard abbreviations when editing the state. Refer to Exhibit 3.11.3-10 for a list of the standard state abbreviations. Route to Receipt & Control for transshipment to AUSPC when international return conditions are present. (See IRM 3.11.3.6.2.13.) Exception: AUSPC only: Route to Receipt & Control for rebatching.

# ZIP Code

3.11.3.9.2.6 (11-12-2021) ZIP Code The ZIP code will be five or more digits. Take no action when there are more than five digits. Search return or attachments if the ZIP code is missing or incomplete, take one of the following actions: Perfect the ZIP code if a complete ZIP code is found for exactly the same address (including apartment number, if present). (See Figure 3.11.3-32.) Perfect the ZIP code using the chart in Exhibit 3.11.3-10 when a complete ZIP code is not found. Figure 3.11.3-32 EDITING THE ZIP CODE FROM ATTACHMENTSShown is the caption part of a completed Form 1040. Also shown are two Forms W-2. The address part on the first Form W-2 reads, Gilbert Marten, 1212 Larch Way, San Antonio, TX 78284.The address part on the second Form W-2 reads: Gilbert Marten, 5204 S Mastiff Ave, Houston, TX 77013.The caption part on Form 1040 reads as follows:First name line reads Gilbert Waxwing.Second name line is blank.Third line of the caption reads 1212 Larch Way.Fourth line of the caption reads San Antonio, Texas. The tax examiner has edited the ZIP code 78284 in red to the right of San Antonio, Texas from the W-2 with the matching address. Please click here for the text description of the image.

# APO/FPO/DPO Addresses

3.11.3.9.2.6.1 (01-01-2025) APO/FPO/DPO Addresses Edit an APO, FPO, or DPO address so that "APO" , "FPO" , or "DPO" appears with the following (see Figure 3.11.3-33): The correct two-letter state code, and The corresponding unique five-digit ZIP code Figure 3.11.3-33 EDITING AN APO ADDRESSShown is the caption area of a completed Form 1040. Name line one reads Reginald T. Pear.Name line two is blank.Third line of the caption reads, Army Comm Station Unit 1000 Box 836. Army Comm Station has been underlined in red.Fourth line of the caption reads, APO San Francisco 96201. The tax examiner has edited AP in red in the state box and circled out San Francisco. Please click here for the text description of the image. Circle a city name or a foreign city or country if present and edit the correct state/ZIP code based on the table in paragraph (4) below. When missing or incomplete, edit the ZIP code from the table in paragraph (4) below that applies to the state code. Refer to the following APO/FPO address conversion tables: Old Address New Address APO or FPO Miami, FL APO or FPO AA 34001 APO or FPO New York, NY APO or FPO AE 09001 APO or FPO San Francisco, CA APO or FPO AP 96201 APO or FPO Seattle, WA APO or FPO AP 96201 If the Foreign City or Country is in: State Code and ZIP Central America, South America, or Caribbean AA 34001 Europe, Middle East, Africa, or Canada AE 09001 Asia or the Pacific AP 96201

# Decedent Return

3.11.3.10 (01-01-2026) Decedent Return Indications of a deceased taxpayer may include any of the following: Deceased check box at top of the return is checked. Date of death is present "Deceased" written on the top of the return "Deceased" , "Filing as surviving spouse" , or similar notation in the signature area Death certificate, Form 1310, or other documentation is attached "Estate of" is present "DEC" Signed by Fiduciary, Personal Representative or, Executor Instructions in this subsection of the IRM include the following: General Decedent Return instructions Decedent name line editing Documentation requirements Additional information line editing Applicable Computer Condition Codes Allowable short-period decedent return editing

# Decedent Return, General Instructions

3.11.3.10.1 (01-01-2025) Decedent Return, General Instructions Edit the caption information from a Form 1310 if documentary evidence is satisfied or not required. If Form 1310 is not present, edit the information from the court certificate. Note: If the Form 1310 is the required documentary evidence, it must be complete and signed. (See Figure 3.11.3-34.) Figure 3.11.3-34 EDITING CAPTION INFORMATION FROM FORM 1310Shown is the caption part of a completed Form 1040 and the top part of a completed Form 1310. The following information is shown on Form 1310:Name of decedent: Warren James RobinDate of Death: 12-13-25.Decedent's Social Security Number: 000-00-6900.Name of person claiming refund: Eloise BlueYour Social Security Number: 000-00-2468.Home address: 789 Stable Street.City, town or post office, state and ZIP code: Houston, TX 77013The following information is shown on Form 1040:The Deceased checkbox is checked with a date 12/13/25 written.First name line reads, Warren J. Robin. Tax examiner has edited DECD in red to the right of the taxpayer's surname.Second name line has been edited in red by the tax examiner to read Eloise Blue. This name has been underlined in red as the Additional Information Line.Third line of the caption reads 13642 Gila Blvd.Fourth line of the caption reads San Antonio, TX 78284.The tax examiner has circled the address in its entirety in red and edited 789 Stable Street, Houston, TX 77013 to the right of the circled address in red.Text below figure reads: If Form 1310 is the documentary evidence, it must be complete and signed. Please click here for the text description of the image. When corresponding for signature and/or documentary evidence when no living taxpayers are present on the return: When using Form 3531, edit "Estate of" to the left of the name in the caption area. When using Form 6001, check the "Estate of" box. Do not edit the AIL when corresponding for documentary evidence. If an AIL is present, circle out the AIL before corresponding for the documentary evidence. If corresponding for information other than documentary evidence, edit the AIL. If an AIL cannot be determined, check the "Estate of" box on Form 6001. If the signature is missing on a decedent return, correspond using Form 3531, check box 1 and 27. Missing documentary evidence is not treated as an unsigned return. Do not use Form 3531 to mail back a signed decedent return missing documentary evidence. Decedent returns require a date of death. Correspond when the date of death cannot be determined through research. For Form 3531, check box 24, or Form 6001, check box C. Note: Do not research for a date of death when other correspondence conditions are present, instead include in the correspondence. If a single taxpayer, or both taxpayers on a joint return, died before the tax period on the return, refer the return to your work leader. Note: These procedures also apply with a notation of "Estate of" or "Trust" in the caption when an SSN is present. Work Leaders - follow the instructions below: Verify conversion to Form 1041 is necessary. Verify taxpayer is deceased. If a surviving spouse's signature is present on the return or if the taxpayer signed the return, do not transship to BMF Rejects. Note: Correspond on returns with no signature prior to transshipping or routing. Verify Total Income is more than $600.00. If $600.00 or less do not transship to BMF Rejects. Continue processing return. For a numbered return, insert a replacement page and edit the following information: • DLN in the upper-right margin. • Action Code "640" . • Action Trail, "Return transshipped to BMF Rejects unit" . Pull the return from the batch and route to Receipt and Control, Media Transport Unit for transshipment to a BMF SPC. Exception: KCSPC and OSPC, do not transship the return. Route the return, using Form 4227 or local procedures, to your site's BMF Rejects unit to renumber and process the return. Take the following actions when a request for a prompt assessment or audit (e.g., "Section 6501(d)" noted) is present: Detach the request. Route the request to Examination using Form 4227. Note: Remember to edit Action Trails on the return and the request. If the FS is "1" , "4" , or "5" , the taxpayer is filing as a surviving spouse, and the decedent's date of death is within the tax period or the subsequent tax period, take the following actions: If there is And Then One name in the name line, FS box 1 (Single) or 4 (Head of household) is marked, Edit the FS as 2 (Married filing jointly) and the spouse's name to the caption. Correspond, if the spouse's name cannot be found. - If using Form 3531, check box 26. - If using Form 6001, use fill-in 25, per Exhibit 3.11.3-18. One name in the name line, FS box 5 (Qualifying Surviving Spouse) is marked, Correspond, if the spouse's name cannot be found. - If using Form 3531, check box 26. - If using Form 6001, use fill-in 25, per Exhibit 3.11.3-18. Two names in the name line, Edit the FS as "2" (Married filing jointly). (See Figure 3.11.3-35.) Figure 3.11.3-35 EDITING FS 2: TWO NAMES IN CAPTION AND SPOUSE DIED DURING TAX PERIODShown is the top half of page one, Form 1040. Also shown is the signature part of page 2, Form 1040. Deceased checkbox is checked with a date of 05/27/25.First name line reads Jack B Adder and DECD is edited in red after the primary name Jack B per the Form 1310.Second name line reads Diane Adder and has been underlined in red.Third line of the caption reads, 1563 Orchard Ct.Fourth line of the caption reads, San Francisco, CA 94121.Taxpayer has checked the box for single in the filing status area of the return.Tax examiner has circled the checked box for single and edited a checkmark in the check box for married filing jointly, since the primary taxpayer died during the tax year.The signature area of page 2, Form 1040, contains the signature for Diane Adder, signed on 02/06/26 and her occupation reads, attorney. Please click here for the text description of the image. If the signature of the deceased taxpayer is present on the signature line of the return, the signature date must precede the date of death of the taxpayer. If it does not, correspond for a valid signature using Form 3531. Correspond for documentary evidence, if necessary.

# Name Line on a Decedent Return

3.11.3.10.2 (01-01-2026) Name Line on a Decedent Return Use these name line instructions in addition to the regular caption editing procedures in IRM 3.11.3.9.2. If the Deceased check box is checked or if there is a notation of "deceased" , "decedent" , "Decd" , "Dec" , or "Dec'd" in or above the caption area, arrow or edit the notation to indicate the deceased taxpayer. (See Figure 3.11.3-36.) If And Then Other than joint return, Arrow or edit the notation to after the taxpayer's last name (behind any suffix)* Joint Return, Both taxpayers have same last name, Arrow or edit the notation to after the deceased taxpayer's first name (and middle initial, if present). (See Figure 3.11.3-36.) Note: No special editing is needed if a suffix is present. Joint Return, Taxpayers have different last names, Arrow or edit the notation to after the deceased taxpayer's last name (behind any suffix.)* Note: * If the deceased taxpayer's last name is hyphenated, edit DECD after the second surname. Figure 3.11.3-36 ARROWING NOTATIONS OF DECEASEDShown is the caption part of a completed Form 1040. There is a taxpayer notation in the top margin that reads: Deceased - Rick Cedar 4-11-25.The first name line reads, Rick P Cedar. After Rick P, the tax examiner arrowed the deceased notation to appear before the taxpayer's last name.The second name line reads, Stephanie R CedarThe tax examiner has underlined Stephanie R Cedar in red as the Additional Information Line. Please click here for the text description of the image. If there is not a notation of "deceased" , "decedent" , "dec" , "Decd" , or "Dec'd" in or above the caption area, edit "DECD" as follows: If And Then Other than joint return, Edit "DECD" after the taxpayer's last name (behind any suffix) ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ Joint Return, Both taxpayers have same last name, Edit "DECD" after the deceased taxpayer's first name (and middle initial, if present). Joint Return, Taxpayers have different last names, Edit "DECD" after the deceased taxpayer's last name (behind any suffix.) (See Figure 3.11.3-38.)* Note: * If the deceased taxpayer's last name is hyphenated, edit DECD after the second surname. On a joint return, when one taxpayer died prior to the tax period of the return, delete the following from the caption: The deceased taxpayer's name and TIN "DECD" if it is included in the caption If deleting the primary taxpayer from the caption, edit the secondary taxpayer as the new primary. (See Figure 3.11.3-39.) See IRM 3.11.3.12.2.2 (1) for possible filing status editing. Figure 3.11.3-37 This image has been removed because it contains Official Use Only Content. Please click here for the text description of the image. Figure 3.11.3-38 EDITING THE NAME AND ADDITIONAL INFORMATION LINES: DIFFERENT LAST NAMES ON A JOINT RETURNShown is the caption area and signature area of a completed Form 1040. First name line reads Anthony R. Spruce. The tax examiner has edited DECD in red after the name.Second name line reads Sherry L. Setter. The tax examiner has underlined this in red as the Additional Information Line.Filing status is Married filing jointly.Signature area reads Sherry L. Quail filing as surviving spouse. Anthony died January 8, 2026.The date of the signature is 1-30-26.Text box is present over the graphic that reads, No documentary evidence is attached.Line 35a, Amount you want refunded: Dollar amount 6234.The caption at the bottom of the graphic reads: Documentary evidence is not required on a joint return signed by the surviving spouse. Please click here for the text description of the image. Figure 3.11.3-39 EDITING A DECEDENT RETURN: PRIMARY TAXPAYER DIED PRIOR TO THE TAX PERIOD ON A JOINT RETURNShown is the caption area, filing status area, and dependent area of a completed Form 1040. Deceased checkbox is checked with a date 9/28/24.The first name line reads Kevin J. Collie. The tax examiner has circled Kevin J Collie in red.The second name line reads, Caitlin Collie.The primary social security number has been circled in red, and the secondary social security number has been arrowed up in red to be the primary social security number. The filing status is married filing jointly. Dependent area is blank.The caption at the bottom of the graphic reads: No dependents claimed on return, so no Filing Status editing is required. See IRM 3.11.3.12.2.2(1). Please click here for the text description of the image.

# Documentary Evidence on a Decedent Return

3.11.3.10.3 (01-01-2024) Documentary Evidence on a Decedent Return Accept any court papers naming the claimant as a court-appointed or court-certified personal representative for the estate of the deceased taxpayer. A will validated through the court is acceptable documentary evidence. Acceptable documentary evidence also includes a properly completed Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. (See IRM 3.11.3.10.3(7).) Note: The signature name and the documentary evidence name must be the same person. Otherwise, correspond. Note: A beneficiary is not a court appointed representative. Reminder: A will that has not been validated through a court is not acceptable as proof of appointment. A power of attorney (POA) is not valid after the death of the taxpayer. Do not require documentary evidence for the authority to sign the return on a: Balance due return Zero/even balance return Joint (FS "2" ) return signed by the surviving spouse ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Credit elect return when the taxpayer's date of death is after the tax year (on a joint return this applies to either taxpayer). Return signed by a representative of a bank or fiduciary institution. Unless one of the exceptions in (2) above applies, require documentary evidence for all decedent returns that meet any of the following conditions: Uncomputed return Refund of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Credit elect of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ Exception: If the refund is barred due to the expiration of the statute of limitations, no documentary evidence is required. See IRM 3.11.3.75.3.1 for further information. Figure 3.11.3-40 This image has been removed because it contains Official Use Only Content. Please click here for the text description of the image. Require documentary evidence on a joint return only in the following two situations, unless one of the conditions in (2) above applies: If Then Both taxpayers are deceased, Require documentary evidence for the person signing the return for both deceased taxpayers, (i.e., a separate Form 1310 for each spouse). See IRM 3.11.3.10.3(2) for exceptions. Note: The signature name and the documentary evidence name must be the same person. Otherwise, correspond. Only one taxpayer died, and the return has a single signature of someone other than the surviving spouse, Documentary evidence is required to support the authority to sign for both the decedent and the surviving spouse, (i.e., fiduciary relationship or POA per IRM 3.11.3.11 and IRM 3.11.3.11.3). When corresponding with Form 6001 use paragraph i/t. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ Figure 3.11.3-41 This image has been removed because it contains Official Use Only Content. Please click here for the text description of the image. Correspond when the refund payee is a claimant other than a legal representative, and a completed Form 1310 is not present. Correspond using Form 6001, paragraph D, or Form 3531, box 28. Accept Form 1310 as documentary evidence when all the following are present: An original signature. Correspond if missing or invalid. See IRM 3.11.3.14.4 for signature requirements. Part II, questions 2a and 2b must be answered "No" . Correspond for a court certificate if either is answered "Yes" or is blank. (See Figure 3.11.3-42.) Part II, question 3 must be answered "Yes" unless a court certificate is attached. (See Figure 3.11.3-43.) Correspond when the question is answered "No" or is blank and a court certificate is not attached. Note: Correspond for a court certificate even when there is an indication a court certification was previously submitted. Figure 3.11.3-42 CORRESPONDING ON A REFUND DECEDENT RETURN: OTHER CLAIMANT CANNOT BE ACCEPTEDShown are parts of a completed Form 1040, a completed Form 1310 entitled, Statement of Person Claiming Refund Due a Deceased Taxpayer, and a State of Ohio Certificate of Death. Form 1040 caption area reads as follows:First name line reads Paul R. GreenSecond name line reads c/o Raymond GreenThird line reads 313 Turtle DriveFourth line reads Wilmington, DE 19850Social Security Number for Paul R. Green reads 000-00-0034Form 1040, page 2 shows a refund of 195.00 on line 35a.Signature line reads Raymond Green and is dated February 2, 2026.State of Ohio Certificate of Death is for Paul Ryan Green and shows a date of death of May 17, 2025.Form 1310 Part II boxes are checked. Line 1 reads, Did the decedent leave a will? This box for this line has been checked No.Form 1310, Part II, Line 2a reads, Has a court appointed a personal representative for the estate of the decedent? This box has been checked Yes, therefore a court certificate should have been submitted and not a Certificate of Death as the required documentary evidence. An arrow is pointing towards this Yes entry.Form 1310 has been signed by Raymond Green as the person claiming the refund. The signature is dated February 2, 2025.Text at the bottom of the figure reads, A mark in the Yes box on line 2a, Form 1310, indicates a personal representative must file the return. The correct Additional Information Line cannot be determined until documentary evidence requirements are met. Correspondence must be initiated. Please click here for the text description of the image. Figure 3.11.3-43 IDENTIFYING A CORRECTLY COMPLETED FORM 1310 FOR OTHER CLAIMANTShown is a completed Form 1310. Shown are parts 1, 2, and 3 of a completed Form 1310, Statement of Person claiming refund Due a Deceased Taxpayer.There is a text box present on the right side of the graphic that reads, Edit Form 1310 address to Form 1040 caption.The name of decedent is Laverne M. Warbler.The date of death is shown as August 30, 2025.The decedents social security number is 000-00-8921.The name of the person claiming the refund is Tom C. Brown.The social security number of the person claiming the refund is 000-00-6533. The home address of the person claiming the refund is shown as 1253 Viper Street.The city, state and ZIP code are shown as Riverside, California 92502.Part I instructs to check the box that applies to you.Box A reads Surviving spouse requesting reissuance of a refund check. This box is not checked.Box B reads Court-appointed or certified personal representative. This box is not checked.Box C reads Person, other than A or B, claiming refund for the decedents estate. Also, complete Part II. This box is checked.Part II instructs Complete this part only if you checked the box on line C above.Line 1 asks the question, Did the decedent leave a will? This line is marked Yes.Line 2a asks the question, Has a court appointed a personal representative for the estate of the decedent? This line is marked No.Line 2b asks the question, If you answered No to 2a, will one be appointed? This line is marked No.Note under line 2b reads, If you answered Yes to 2a or 2b, the personal representative must file for the refund.Line 3 reads, As the person claiming the refund for the decedents estate, will you pay out the refund according to the laws of the state where the decedent was a legal resident? This line is marked Yes.There are arrows drawing the tax examiner's attention to all entries present in Part II.Part III title reads, Signature and verification. All filers must complete this part.The jurat in Part III reads, I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to the best of my knowledge and belief, it is true, correct, and complete.Signature present reads Tom C. Brown and is dated February 10, 2026.Caption present under the graphic reads, A complete Form 1310 must include a mark in the No box on lines 2a and 2b, a mark in the Yes box on line 3, and a signature in Part III. Please click here for the text description of the image.

# Additional Information Line on a Decedent Return

3.11.3.10.4 (01-01-2017) Additional Information Line on a Decedent Return An AIL is required on all refund and uncomputed returns. On all other returns, edit the AIL if available. (See Figure 3.11.3-44.) Correspond when an AIL is required and you are not able to determine the AIL from the signature line or attachments. For Form 3531, use box 25 and for Form 6001, fill in 3, per IRM Exhibit 3.11.3-18. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Edit the name of the surviving spouse as the AIL on a FS 2 return. Include the representative's name and title on the AIL when a court-appointed or personal representative's signature is on the return. Exception: Do not include a title on the AIL when the surviving spouse is also the court-appointed personal representative. Edit the title of the representative from these sources in the following priority: Court certificate Form 1310 Signature area of the return Note: Edit only the first representative's name and title on the AIL when more than one is present. Use the following abbreviations for these titles (See Figure 3.11.3-44): Administrator - ADM Commissioner - COMM Conservator - CONS Custodian - CUST Executor (Executrix) - EXEC Guardian - GDN Personal Representative - PER REP Trustee - TR Note: Edit only the first representative's name and title on the AIL when more than one is present. Delete personal relationship suffixes (e.g., "surviving spouse" , "mother" , "father" , "daughter" , "son" , etc.) from the AIL. Figure 3.11.3-44 EDITING AN AIL ON A REFUND DECEDENT RETURN: LEGAL REPRESENTATIVEShown is the caption part and the bottom of page 2, Form 1040. Also shown is a document entitled Letters of Testamentary. Statement has been notated by the preparer of the tax return in the top margin of Form 1040 that reads, deceased 01-02- 2025. DECD is edited in red after the taxpayer's last name of White.First name line reads William J White.The Legal Representative's name (Herbert D. Badger EXEC) has been edited and underlined in red to the second name line.Street address reads 2220 W. Boa.City, state, ZIP code line reads Anaheim, CA 92803.Form 1040, line 35a shows a refund of $1300.Letters of Testamentary reads: Herbert D. Badger was duly granted by said Court Letters Testamentary of the Estate of William Joe White, deceased, and that he qualified as independent executor of said estate on the 13th day of January A.D. 2025, as the law requires, and that said appointment is still in full force and effect.Caption present at the bottom of the graphic reads: Edit the name of the court-appointed representative as the additional information line. Please click here for the text description of the image.

# Computer Condition Codes for Decedent Returns

3.11.3.10.5 (01-01-2024) Computer Condition Codes for Decedent Returns Edit one of the following CCCs on a refund or uncomputed return: Edit CCC "W" if the payee is the surviving spouse alone, or a payee other than a legal representative or place of business. (See Figure 3.11.3-45.) Edit CCC "L" if the payee is a legal representative (i.e., court-appointed), place of business, or a surviving spouse and a legal representative or place of business. (See Figure 3.11.3-45.) Note: Do not edit CCC "L" or CCC "W" if corresponding for documentary evidence. Edit one of the following CCCs on all returns where the taxpayer(s) died during the tax period of the return: Edit CCC "F" if a single taxpayer, or only the primary taxpayer on a joint return, is deceased. (See Figure 3.11.3-46.) Edit CCC "9" if only the secondary taxpayer died during the tax period. (See Figure 3.11.3-46.) Edit CCC "A" if both taxpayers died during the tax period. (See Figure 3.11.3-46.) Note: Do not edit CCC "F" , "9" or "A" when the taxpayer died after the end of the tax period. (See Figure 3.11.3-45.) Figure 3.11.3-45 EDITING CCC W AND CCC L ON A REFUND RETURNShown in both examples a and b, below, are the caption, refund and signature areas of Forms 1040. Graphic a is entitled, CCC W: The surviving spouse is the payee.Taxpayer notation is present in the top margin of Form 1040 that reads: Calvin deceased 3-2-26. Tax examiner has edited DECD in red after Calvin G. in the caption.Primary taxpayer is shown as Holly R. Gypsum. Tax examiner has underlined this name in red as the Additional information Line.Filing status is married filing joint.Refund is present for $425.CCC W (indicating the surviving spouse is claiming the refund) is edited in red to the right of Head of Household in Filing Status area.Signature present reads Holly Gypsum and is dated 4/12/26.Caption present at the bottom of the graphic reads, Edit CCC 9 only when the secondary taxpayer's date of death is within the tax period of the return.Graphic b is entitled, CCC L: Payees are the surviving spouse and a legal representative.First name line reads: John H Olive.Second name line is Mary J Olive.The tax examiner has edited DECD in red after John H and underlined Mary J Olive in red as the Additional Information Line.An additional AIL is edited in red to read Donald Hosta EXEC.Filing status is single.First signature present reads Mary J Olive, dated 4/06/26. Note in the occupation area reads: John died 8/5/25, surviving spouse.Second signature present reads Donald Hosta ExecCCC F (Primary taxpayer died during the tax year) and CCC L (indicating the surviving spouse and a legal rep. are claiming the refund) are edited in the center of the filing status area.Caption present at the bottom of the graphic reads, Documentary evidence is not required on a joint return signed by the surviving spouse. Please click here for the text description of the image. Figure 3.11.3-46 EDITING CCC F, 9, OR A: TAXPAYER DIED DURING THE TAX YEAR.Shown are three graphics reflecting the caption area of three different completed Forms 1040. In the first graphic, there is a notation in the top margin that reads, Jack died October 21, 2025. The first name line reads Jack R Paint.The tax examiner has edited DECD after Jack R. The second name line reads, Marilyn Paint which is also underlined in red as the Additional Information Line.The filing status is married filing jointly.The tax examiner has edited CCC F in red in the filing status area to the right of Head of Household checkbox.The caption present under the graphic reads, Edit CCC F when only the primary taxpayer died during the tax year.In the second graphic, there is a notation in the top margin that reads, Joseph died March 3, 2025.The first name line reads Rita L Rabbit.The tax examiner has underlined Rita L Rabbit in red as the Additional Information Line.The second name line reads Joseph F RabbitThe tax examiner has edited DECD after Joseph F.The filing status is married filing jointly.The tax examiner has edited CCC 9 in red in the filing status area to the right of Head of Household checkbox.The caption present under the graphic reads, Edit CCC 9 when only the secondary taxpayer died during the tax year.The third graphic shows the deceased checkbox checked with a date of Feb 13, 2025. Next to it the Spouse line has a date of Sept 18, 2025.First name line reads Clinton R Fisher. The tax examiner has edited DECD in red after Clinton R.Second name line reads Karen C Fisher. The tax examiner has edited DECD in red after Karen C.The street address reads 513 Diamond Boulevard. The tax examiner has edited and underlined in red Clint Fisher Jr. EXEC as the AIL to the right of the street address.There is a text box present on this figure that reads, Edit AIL from signature.The filing status is married filing jointly.CCC A is edited in red in the filing status area to the right of Head of Household checkbox.The caption present under the graphic reads, Edit CCC A when both taxpayers died during the tax year. Please click here for the text description of the image.

# Short Period Decedent Return

3.11.3.10.6 (03-04-2024) Short Period Decedent Return If a single taxpayer or two taxpayers on a joint return died after the currently processed calendar year (2025), a short period return may be filed. In addition to regular editing, edit the following (see Figure 3.11.3-47): The date of death in YYMM format as the tax period. Note: Use the most recent date of death on a joint return when both taxpayers are deceased. CCC "Y" and an Action Trail CCC "A" for a joint return or CCC "F" for a single taxpayer Received date CCC "R" if the return is received more than 3 months and 15 days from the end of the short period. Exception: Do not edit CCC "R" if CCC "Z" criteria apply. If on a joint return only one taxpayer died after the currently processed calendar year, a return for the surviving spouse must be filed for the entire year. If a short period return was filed instead, take one of the following actions: If the return is unnumbered, correspond, informing the taxpayer that a return for the entire year must be filed. If the return is numbered, edit Action Code "480" and do not correspond. Figure 3.11.3-47 EDITING A SHORT PERIOD DECEDENT RETURNShown are parts of page 1 and page 2 of a completed Form 1040. Tax Examiner number 924 is stamped in the upper left corner of page 1, Form 1040.Date present in the top right margin reads 01/01/26-03/08/26.First taxpayer name line reads Robert R. Lime. The tax examiner has edited DECD in red after Lime.First taxpayer's Social Security Number is 000-00-4826.Cindy Husky has been edited as the Additional Information Line (AIL) in red on the second name line.Street address reads 5403 Lunar St.City, state, ZIP Code line reads Miami, FL 33152The filing status is single. Tax examiner has edited CCC Y, F and R in the filing status area to the right of Head of Household checkbox.The AUSC campus received date is 072026.The words, Short Period DECD have been edited by the tax examiner along the far left margin of page 1, Form 1040, between line 1 and the dependent area.The signature line reads, Cindy Husky for Robert Lime (died 3/8/26). Please click here for the text description of the image.

# Fiduciary Relationships

3.11.3.11 (01-01-2017) Fiduciary Relationships Fiduciary returns are those which are signed for the taxpayer by a representative, who is often court-appointed. Edit the fiduciary institution's name or the taxpayer's representative's name, when no institution name is present, as the Additional Information Line (AIL) in the caption. (See IRM 3.11.3.9.2.2.2.) Use the abbreviations in the following chart as suffixes to the representative's name or fiduciary's relationship. Fiduciary Relationships/Taxpayer Representatives Abbreviation Administrator ADM Commissioner COMM Conservator CONS Custodian CUST Executor/Executrix EXEC Guardian GDN Personal Representative PER REP Trustee TR Note: Do not add a Power of Attorney (POA) name as an Additional Information Line. Delete the word "Incompetent" from the caption when it is present.

# Documentary Evidence Requirements

3.11.3.11.1 (11-17-2017) Documentary Evidence Requirements Documentary evidence is never required for any of the following relationships: The parent or spouse of an incompetent taxpayer A parent signing for their minor child An attorney or Certified Public Accountant (CPA) A representative of a bank or other fiduciary institution, to include credit unions, pension funds, etc. A Military spouse out of the country on combat duty or located in a qualified hazardous duty area. See IRM 3.11.3.6.1.1 for more information on Combat Zone returns. Note: See IRM 3.11.3.10.3 for Documentary Evidence requirements for decedent returns. Documentary evidence is required only if the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The parent for a child that is not a minor. Any of the representatives listed in the table at IRM 3.11.3.11. Documentary evidence is always required, regardless of the dollar amount, for all other relationships. This includes, but is not limited to, the following: Son Daughter Uncle Aunt Cousin Nephew Niece POA Attorney-In-Fact Correspond when documentary evidence is required but not attached. If using Form 3531, check box 1, or Form 6001, paragraph h/t. Note: Do not edit AIL or underline, circle out if already present in the caption, when corresponding for documentary evidence.

# Minor Child

3.11.3.11.2 (01-01-2016) Minor Child A minor child is defined by any of the following "Minor" is notated anywhere on the return Any indication the child is under age 18 Edit "MINOR" as a suffix to the child's name in the caption if the return is for a minor child. (See Figure 3.11.3-48.) Edit the parent, other fiduciary representative, or guardian's name as an additional information line in the caption if that person signs for the child (See Figure 3.11.3-48 and IRM 3.11.3.9.2.2.2.) Use the following priority to determine the name or relationship of the person(s) signing the return: Use information from the signature area. Use information from Form 8615. Correspond for documentary evidence if a relationship cannot be determined. Correspond for missing required documentary evidence. Documentary evidence requirements are: A minor child's return signed by their parent never requires documentary evidence. A minor child's return signed by their guardian or other fiduciary representative (as shown in IRM 3.11.3.11) requires documentary evidence ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ All other relationships always require documentary evidence. Figure 3.11.3-48 Editing a Return for a Minor TaxpayerShown are the address and signature parts of a completed Form 1040.First name line reads Maggie Jasper. Minor has been edited after Jasper.Second name line has been edited as Anna Jasper. This text is underlined as the AIL.Signature reads Maggie Jasper by Anna Jasper, parent of a minor child.Signature date reads 02/17/26.Caption at the bottom of the graphic reads as follows: Editing of the parent's name and the word Minor are required when a parent signs for his or her minor child. Please click here for the text description of the image.

# Power of Attorney (POA)

3.11.3.11.3 (11-17-2017) Power of Attorney (POA) If a POA relationship is indicated, Form 2848, Power of Attorney and Declaration of Representative, or a general or durable Power of Attorney must be attached. Correspond when missing, unless there is a notation of either of the following: "POA on file" . A Centralized Authorization File (CAF) number is provided on the return or an attachment. See paragraph (2) below. Note: A Form 2848 authorizes the holder to represent the taxpayer before the IRS. The power to sign a tax return is not a power generally authorized by the form; the power must be specified. A Form 8821, Tax Information Authorization, only allows the holder to receive the taxpayer's tax information. Research the POA when either of the notations in (1) above are present. Correspond, when research does not provide a valid (current) POA. If using Form 3531, check box 1, or Form 6001, paragraph h/t. Never edit a POA name as an additional information line in the caption, unless otherwise instructed. See IRM 3.11.3.9.2.2.2 for further information on editing additional information lines.

# Filing Status (FS)

3.11.3.12 (01-01-2016) Filing Status (FS) The filing status (FS) is used to determine the taxpayer's standard deduction amount, eligibility for the earned income tax credit, and to compute their tax. The instructions in this manual subsection are for determining and editing the correct FS.

# Filing Status, General Instructions

3.11.3.12.1 (01-23-2025) Filing Status, General Instructions Edit the FS by either checking the correct box or by editing the FS Code in the white space under the Filing status heading. TY17 and prior, Form 1040 and Form 1040A, edit the FS by either checking the correct box or by editing the FS Code to the left of the Filing Status 3 box. The meaning of the Filing Status Codes are: FS "1" - single taxpayer FS "2" - married taxpayers filing joint return FS "3" - married taxpayer filing a separate return (spouse dependent / exemption is not claimed) FS "4" - head of household FS "5" - qualifying Surviving Spouse FS "6" - married taxpayer filing a separate return (spouse exemption is claimed) Edit CCC "Q" when the filing status is 4 or 5, there are no dependents listed on the return and a qualifying non-dependent is listed: In the filing status area On Schedule EIC with SSN of a Qualifying Non-Dependent On Form 2441 with SSN of a Qualifying Non-Dependent, or On Form 8814 with SSN of a Qualifying Non-Dependent

# Determining the Filing Status

3.11.3.12.2 (01-01-2025) Determining the Filing Status On an uncomputed return, when all FS boxes are blank or multiple boxes are marked: Edit FS "2" (Married filing jointly), when there are two names in the caption and two signatures are present. Circle all boxes except FS "2" (Married filing jointly), when multiple boxes are marked. Take no action for all other cases. Note: See IRM 3.11.3.6.2.5 for information on identifying uncomputed returns. See IRM 3.11.3.13.1 for further information on dependent editing. On a computed return, when the taxpayer does not mark a box: If there And Then Is one name in the caption and one signature, A spouse is listed as a dependent, Edit FS "6" and do not code as a dependent. Is one name in the caption and one signature A spouse's name is entered in the Filing Status area, or an S-TIN is present in the caption area, Check FS 3 box (Married filing separate) unless FS 6 criteria (above) applies. Is one name in the caption and one signature Neither of the above apply, Check FS 1 box (Single). Are two names in the caption and two signatures, Check FS 2 box (Married filing jointly). Is any other condition, Take no action. On a computed return when more than one FS box is marked, circle all boxes but the largest number unless both FS 1 and 4 boxes are marked. (See Figure 3.11.3-49.) If FS boxes 1 and 4 are both marked and Then A dependent with a TIN or an indication of a dependent who was born during the tax period and died during the same or next consecutive tax period is claimed on the Dependent Line or edited in positions 1, 3, 4, or 5. Circle FS 1 box. (See Figure 3.11.3-49.) A name or "see attached" is noted on line next to Qualifying Surviving Spouse or Schedule EIC, Form 2441, or Form 8814 with a qualifying child is attached, AND no dependents are edited in positions 1, 3, 4, or 5. Circle FS 1 and edit CCC "Q" . None of the conditions listed above are present, Circle FS 4 box. Note: Refer to the FS "4" instructions (IRM 3.11.3.12.2.4) if a spouse is claimed on the Dependent line. Figure 3.11.3-49 EDITING MULTIPLE FS BOXES ON A COMPUTED RETURNShown is the top part of page 1, Form 1040 and the bottom part of page 2, Form 1040. First name line reads Lois M. Stable.Taxpayer marked both single and head of household filing statuses.Dependent information on first dependent line shows a son, Ronnie Finch, who qualifies for the child tax credit.Return is computed to a refund for $1200.Tax examiner has circled the taxpayer's entry for single filing status in red and left the head of household. Please click here for the text description of the image.

# FS 1 (Single) Box Marked

3.11.3.12.2.1 (01-01-2026) FS 1 (Single) Box Marked When the taxpayer marks FS 1 box only: If there is one name in the caption and one signature and Then A spouse is claimed as a Dependent, Circle FS 1 box and edit FS 6. Do not code the spouse as a Dependent. Circle out the dependent header. For TY24 and prior year edit an X to the left of the spouse's name on the Dependent line. A spouse's date of death is within the tax period of the return or subsequent tax period, Circle FS 1 box and check FS 2 box. Edit the spouse's name to the caption or correspond if missing. - If using Form 3531, check box 26. - If using Form 6001, use fill-in 25, per Exhibit 3.11.3-18. Note: Also see the decedent return editing information in IRM 3.11.3.10. None of the conditions above apply, Take no action.

# FS 2 (Married Filing Jointly) Box Marked

3.11.3.12.2.2 (01-01-2026) FS 2 (Married Filing Jointly) Box Marked When the taxpayer marks FS 2 box only: If there And Then Is only one signature and a spouse's name is listed as a Dependent, There is no S-TIN present, Correspond for the spouse's missing signature and TIN. Use Form 3531 and check boxes 1 and 3. Are two signatures and a spouse is claimed on the Dependent line, There is no S-TIN present, Edit spouse's name to the caption. For TY25 and later, circle the dependent header. For TY24 and prior, edit an "X" to the left of spouse's name on the Dependent line. Do not code the spouse as a Dependent. Are two names in the caption and the spouse's date of death is 2023 or 2024, Note: For PY returns - Spouse's date of death is within 2 years prior to the tax period of the return. A Dependent is present Circle FS 2 box and check FS 5 box. Circle the deceased spouse's name and TIN in the caption. (See Figure 3.11.3-50.) Are no conditions above that apply, Take no action. Figure 3.11.3-50 CHANGING FS 2 TO FS 5Shown is the top part of a completed Form 1040. First name line reads Mary L. Topaz. Social Security Number for Mary reads 000-00-9658.Second name line reads Dave R. Topaz. Social Security Number for Dave reads 000-00-5367.Filing status area has been marked Filing Status 2, Married filing jointly.The taxpayer has noted in the filing status area, Mary died May 23, 2024.There are two children -- a daughter (Michelle 000-00-5863) and a son (Michael 000-00-8745) -- claimed on dependent line, Dependents. One child qualifies for the child tax credit.The tax examiner has circled Mary's name in red because a joint return cannot be filed after the death of the primary taxpayer.The tax examiner has circled Mary's SSN in red and arrowed Dave's SSN up to be the primary in red.The tax examiner has circled the Filing Status Married Filing Jointly designation in red and checked filing status Qualifying Surviving Spouse with dependent children in red. Please click here for the text description of the image.

# FS 3 (Married Filing Separately) Box Marked

3.11.3.12.2.3 (01-01-2026) FS 3 (Married Filing Separately) Box Marked When the taxpayer marks FS 3 box only and spouse's exemption is claimed on the Dependent line: If there And Then Is only one name in the caption, The spouse has no income, Circle FS 3 box and edit FS "6" For TY25 and later, circle the dependent header if spouse's name if entered in the dependent column. For TY24 and prior edit an X to the left of the spouse's name if entered on Dependent line. Edit the S-TIN from attachments if missing. Do not code the spouse as a dependent when listed on the Dependent line. (See Figure 3.11.3-51.) Is only one name in the caption, The spouse has income, Correspond for the correct FS. If using Form 3531, use fill-in 40, per Exhibit 3.11.3-18. If using Form 6001, check box F. Are two names in the caption, two signatures, Circle FS 3 box and check FS "2" box. For TY25 and later, circle the dependent header if spouse's name is entered in dependent column. For TY24 and prior, edit an X to the left of the spouse's name if entered on Dependent line. Do not code the spouse as a dependent when listed on the Dependent line. Figure 3.11.3-51 CHANGING FS 3 TO FS 6: SPOUSE HAS NO INCOME AND IS CLAIMED ON DEPENDENT LINE Shown is a partially completed Form 1040 and Form W-2. Name line reads Janice M. Mare.Street address reads 10296 Iridium Cove.City, state, ZIP Code line reads, Baltimore, MD 21233.Taxpayer checked Filing Status 3, Married filing separately.In the dependent area of the form, the taxpayer listed her spouse, Edward G. Mare.Form 1040, line 1a, Total amount from W-2, box 1. shows $27,652.29.Form W-2 is for Janice M Mare and shows $27,652.29 in box 1, Wages, tips, and other compensation.The tax examiner has edited an X in red to the left of the spouse/dependent.The tax examiner has circled filing status 3 designation and edited a 6 under the Filing Status header in red to show the spouse has no income and the filing status should be 6, and edited the spouse's SSN in the Spouse's SSN line in the caption. Please click here for the text description of the image.

# FS 4 (Head of Household) Box Marked

3.11.3.12.2.4 (01-01-2026) FS 4 (Head of Household) Box Marked When the taxpayer marks FS 4 box only: If Then A spouse is claimed on Dependent line and no other dependents are listed or claimed, Circle FS 4 box and edit FS 6 For TY25 and later, circle the dependent header if spouse's name is entered in dependent column. For TY24 and prior, edit an X to the left of the spouse's name if entered on Dependent. Delete the spouse's name if in the caption. Do not code spouse as a dependent. A spouse is claimed on Dependent line andother dependents are listed or claimed, For TY25 and later, circle the dependent header if spouse's name is entered in dependent column. For TY24 and prior, edit an X to the left of the spouse's name if entered on the Dependent line. Do not code the spouse as a dependent. Position 1, 3, 4 or 5 does not have a dependent with a TIN or a dependent who was born during the tax period and died during the same or next consecutive tax period, and No name or "see attached" noted below filing status checkboxes and No Schedule EIC, Form 2441, or Form 8814 with a qualifying child attached, Circle FS 4 box and check FS 1 box. (See Figure 3.11.3-52.) A name or "see attached" is notated below filing status checkboxes or Schedule EIC, Form 2441, or Form 8814 with qualifying child is attached and No dependents are entered/edited in positions 1, 3, 4, or 5 Edit CCC "Q" . (See Figure 3.11.3-53). A spouse's date of death is within the tax period of the return or the subsequent tax period, Circle FS 4 box and check FS 2 box. Edit the spouse's name to the caption or correspond if missing. - If using Form 3531, check box 26. - If using Form 6001, use fill-in 25, per Exhibit 3.11.3-18. Note: See the decedent return editing information in IRM 3.11.3.10. Figure 3.11.3-52 CHANGING FS 4 TO FS 1Shown is the top part of a completed Form 1040. Text box is present over the graphic that reads, Schedule EIC is not attached. Name line reads, John S. Caiman.Street address reads 2003 N. Keelback.City, state, ZIP Code line reads, Billings, MT 59101.In the Filing Status area, the taxpayer has marked box 4 for Head of Household.Tax examiner has circled the box 4 designation for Head of Household in red because the taxpayer does not show a qualifying person for this filing status.Tax examiner has checked box 1 for Single in red as the correct filing status.Text box reads: Schedule EIC, Form 2441 or Form 8814 are not attached. Please click here for the text description of the image. Figure 3.11.3-53 Editing a CCC Q: Non-Dependent Child is claimed and No Dependents are Entered. Edited in Positions 1, 3, 4, or 5Shown is the Filing Status and Exemption area of a completed Form 1040. Taxpayer has checked box 4 for Head of Household (with qualifying person name of Anthony Elk on the line in the filing status area). Tax examiner has edited CCC Q in Red for Head of Household with a name on qualifying person's line. Please click here for the text description of the image.

# FS 5 (Qualifying Surviving Spouse) Box Marked

3.11.3.12.2.5 (01-01-2025) FS 5 (Qualifying Surviving Spouse) Box Marked Refer to the decedent editing instructions in IRM 3.11.3.10 if the spouse died during the tax period of the return. When the taxpayer marks FS 5 box only: If the And Then Spouse's date of death is not 2023 or 2024, Note: For PY returns - Spouse's date of death is not within 2 years prior to the tax period of the return. There is at least one dependent coded in position 1, 3, 4, or 5 with a TIN or a dependent who was born during the tax period and died during the same or next consecutive tax period or a qualifying child on Schedule EIC, or a name or see attached noted in the filing status area. Circle FS 5 and check FS 4 box. (See Figure 3.11.3-54.) Spouse's date of death is not 2023 or 2024, Note: For PY returns - Spouse's date of death is not within 2 years prior to the tax period of the return. A name or "see attached" is noted on line next to Qualifying Surviving Spouse or Schedule EIC, Form 2441, or Form 8814 with a qualifying child is attached, AND no dependents are edited in positions 1, 3, 4, or 5. Circle FS 5 and check FS 4 box. Edit CCC "Q" . Spouse's date of death is not 2023 or 2024, Note: For PY returns - Spouse's date of death is not within 2 years prior to the tax period of the return. There are no dependents coded in positions 1, 3, 4, or 5, with a TIN nor a dependent who was born during the tax period and died during the same or next consecutive tax period, nor a qualifying child on Schedule EIC, Form 2441, or Form 8814 or a name or see attached noted in the filing status area. Circle FS 5 and check FS 1 box. A spouse's date of death is within the tax period of the return or the subsequent tax period, One name in the name line, Correspond, if the spouse's name can't be found. - If using Form 3531, check box 26. - If using Form 6001, use fill-in 25, per Exhibit 3.11.3-18. Spouse's date of death is not present, Take no action. Figure 3.11.3-54 CHANGING FS 5 TO FS 4Shown is the filing status and dependent area of Form 1040. In the filing status area, the taxpayer has checked box 5 for Qualifying Widow(er) with dependent child. Taxpayer has noted Spouse Died in 2022 to the right of the filing status 5 designation.In the Dependent area, the taxpayer has written the name Randy Finch on line for Dependents. Randy's SSN is present and reads 000-00-5678.Taxpayer checked the child tax credit checkbox in row 7 to indicate the child qualifies for the Child Tax Credit.The far right side of the exemption area shows that 1 dependent is edited in position 1.Tax examiner has circled the filing status Qualifying Surviving Spouse box (the date of death is past the 2 years for qualifying widow status) in the filing status area in red.Tax examiner has checked filing status Head of household (HOH) box in the filing status area in red. Please click here for the text description of the image.

# Dependents

3.11.3.13 (01-01-2026) Dependents There are no exemptions on TY18 and later returns, only dependents. Dependent coding is kept for determining family size in certain calculations. For TY25 and later, if the dependent is a child, then the relationship listed in the dependent section will determine both the dependent coding and child dependent relationship coding.

# Dependent Coding

3.11.3.13.1 (01-01-2026) Dependent Coding Dependents are edited on Form 1040 in the margin directly to the right of the dependents area of the return. There are six dependent positions. The six positions are used to identify different relationships between the dependent and the taxpayer. Dependent position 1 - Child relationships Dependent position 2 - Will always be zero (TY18 and later) Note: For TY17 and prior, Dependent position 2 will be edited as "Child who did not live with you" . Dependent position 3 - Parent relationships Dependent position 4 - Qualifying child relationships Dependent position 5 - Other relationships Dependent position 6 - Overflow (See Figure 3.11.3-55.) Dependents will be coded based on the relationship listed in row (4). Edit leading zeros. Edit a 0 (zero) in any prior position for which a dependent has not been coded when editing dependent positions 3 through 6. Do not edit trailing zeros. (See Figure 3.11.3-56.) Edit dependents to position 5 when the relationship of the dependent is not listed. The number of dependents edited should equal the number of dependents listed by the taxpayer on the Form 1040 or attachments. (See Figure 3.11.3-57.) If the taxpayer indicates a relationship of "Self" , "Me" , "Spouse" , "Husband" , "Wife" , or "Common law spouse" , circle out the dependent header and do not code them in any position. For TY24 and prior edit an "X" to the left of the dependent name. Figure 3.11.3-55 DEPENDENT POSITIONSShown is the Dependent area of a blank Form 1040. All numbers appear in the far right area of the Dependent area and the right margin adjacent to the Dependent area. Caption under the graphic reads: (Numbers indicate positions that are edited by tax examiners.)A black number 1 is shown in the right margin that reads Child Relationships.A black number 2 is shown in the right margin that reads Will always be edited 0.A black number 3 is shown in the right margin that reads Parents/Grandparents.A black number 4 is shown in the right margin that reads Qualifying children.A black number 5 is shown in the right margin that reads Other dependents.A black number 6 is shown in the right margin that reads Overflow. Please click here for the text description of the image. Figure 3.11.3-56 EDITING LEADING ZEROSShown is the Dependent part of a completed Form 1040. Two dependents are listed on the dependent lines.First dependent shown is Jason Rose. SSN is 000-00-5679. Relationship is father.Second dependent shown is Daniel Brown. SSN is 000-00-3482. Relationship is uncle.In the far right margin adjacent to the Dependent area, the tax examiner has edited two leading zeros in dependent positions 1 and 2.In the far right margin adjacent to the Dependent area, the tax examiner has edited a 1 in dependent position 3.In the far right margin adjacent to the Dependent area, the tax examiner has edited a 0 in dependent position 4 and a 1 in position 5.Text at the bottom of the graphic reads, Edit dependents to dependent positions as follows:3 - Jason - parent/grandparent (father).5 - Daniel - other dependent (uncle).Zeros are required only in empty positions before, not after, a position with an entry. Please click here for the text description of the image. Figure 3.11.3-57 EDITING DEPENDENT POSITIONSShown are three examples depicting the Dependent area on a completed Form 1040. First example is as follows:Dependent 1 column shows Luke White. SSN 000-00-8562. Relationship is son. A check mark is present in the child tax credit box in line 7. Tax Examiner has edit a 1 in row 5 to indicate the child dependent relationship.Dependent 2 column shows Amy White. SSN 000-00-00179. Relationship is daughter. A check mark is present in the child tax credit box in line 7. Tax Examiner has edited a 1 in row 5 to indicate the child dependent relationship.Dependent 3 column shows Andrew White. SSN is 000-00-4183. Relationship reads father.The Exemption coding area shows the following:Tax examiner has edited a 2 in dependent position 1 in red.Tax examiner has edited a 0 in dependent position 2 in red.Tax examiner has edited a 1 in dependent position 3 in red.Text at the bottom of the first graphic reads. Edit children to position 1 and parents to position 3.Second example is as follows:Dependent 1 column shows Billy Green. SSN 000-00-6321. Relationship is Nephew. A check mark is present in the child tax credit box in line 7. Tax Examiner has edited a 5 in row 5 to indicate the dependent relationship.Dependent 2 column shows Deirdre Tan. SSN is 000-00-4523. Relationship is foster child. No check mark is present in the child tax credit box in line 7. Tax Examiner has edited a 3 in row 5 to indicate the dependent relationship.Tax examiner has edited a red 0 in positions 1, 2, 3.Tax examiner has edited a 2 in dependent position 4.Text at the bottom of the graphic reads, Edit qualifying children to position 4.Third example is as follows:Dependent 1 column shows Edwin Amber. SSN 000-00-7523. Relationship is boyfriend. No check mark is present to indicate if Edwin qualifies for the Child Tax Credit.Dependent 2 column shows Brandy Amber. SSN is 000-00-3716. Relationship is daughter in law. No check mark is present to indicate if Brandy qualifies for the Child Tax Credit.Dependent 3 column shows Morgan Black. SSN 000-00-4593. Relationship is blank. No check mark is present to indicate if Morgan qualifies for the Child Tax Credit. Tax examiner has edited a 0 in row 5 to indicate the dependent relationship.Dependent 4 column shows Nathan Silver. SSN is 000-00-3087. Relationship is cousin. No check mark is present to indicate if Nathan qualifies for the Child Tax Credit. Tax examiner has edited a 0 in row 5 to indicate the dependent relationship.Tax examiner has edited a red 0 in positions 1, 2, 3, and 4.Tax examiner has edited a 4 in dependent position 5.Text at the bottom of the graphic reads, Edit dependents with a blank relationship and other dependents to position 5. Please click here for the text description of the image.

# Determining Dependent Relationship

3.11.3.13.1.1 (05-14-2025) Determining Dependent Relationship The child relationship (position 1) includes notations of the following: "Child" , "son" , or "daughter" "Adopted child" , "adopted son" , or "adopted daughter" "Grandchild" , "grandson" , or "granddaughter" "Great-grandchild" , "great-great-grandchild" , "great-grandson" , "great-great-grandson" , "great-granddaughter" , "great-great-granddaughter" "Stepchild" , "stepson" , or "stepdaughter" Child who did not live with you due to divorce or separation, position 2 is not applicable for TY18 and later and will always be edited as 0 when it is necessary to edit subsequent dependent positions. For TY17 and prior, when an entry is present in position 2, Form 8332, Form 2120, or copy of divorce decree is attached, edit FPC "A" . Note: Form 8332 or Form 2120 must show entries. The parent relationship (position 3) includes notations of the following: "Parent" , "father" , or "mother" "Stepparent" , "stepfather" , or "stepmother" "Parent-in-law" , "father-in-law" , or "mother-in-law" "Grandparent" , "grandfather" , or "grandmother" "Great-grandparent" , "great-great-grandparent" , "great-grandfather" , "great-great-grandfather" , "great-grandmother" , "great-great-grandmother" The "qualifying child" relationship (position 4) includes notations of the following: "Foster child" , "foster son" , or "foster daughter" "Ward" Any child placed by an authorized agency "Brother" , "sister" , "brother-in-law" , "sister-in-law" , "stepbrother" , "stepsister" , "half-brother" or "half-sister" "Nephew" or "niece" Include in "other" relationships (position 5) any dependent not identified in (1), (3) or (4) above. "Other" relationships include the following: "Uncle" or "aunt" "Son-in-law" or "daughter-in-law" "Friend" , "boyfriend" , or "girlfriend" All dependents who did not live in the US except for parent relationships Note: Indication that the dependent did not live in the U.S. include, but are not limited to the following notation: "CN" or "Canada" "F" for foreign dependent "MX" or "Mexico" "Cousin" "Godchild" , "godson" , "goddaughter" "Boyfriend's/girlfriend's child" , "boyfriend's/girlfriend's son" , "boyfriend's/girlfriend's daughter" , "mother of child" , "father of child" Note: This list is not all inclusive. If more than nine dependents are identified for any position, edit the excess in position 6. Note: Do not use Schedule EIC to determine Dependent positions.

# Dependent's Name Control and TIN

3.11.3.13.2 (12-11-2020) Dependent's Name Control and TIN Up to four dependents' name controls and TINs can be transcribed.

# Dependent's TIN

3.11.3.13.2.1 (01-01-2026) Dependent's TIN Every dependent claimed must have a valid TIN. Search attachments, including Schedule EIC, and Form 2441, for any dependent TIN not listed or invalid on the Dependent lines. Note: If editing from attachments and the taxpayer indicates dependent children are eligible for the Child Tax Credit or Credit for Other Dependents, ensure the correlating checkboxes are marked on line 7 in the dependent area. Note: If a Form W-7A is attached, see IRM 3.11.3.13.2.1.1. If the TIN is found, and: Four TINs are Then Already listed, Circle out the dependent header of the dependent(s) without a listed TIN. For TY24 and prior, X the name. Not already listed, Edit up to four TINs to Dependent lines. (See Figure 3.11.3-58.) Figure 3.11.3-58 EDITING DEPENDENTS' TINs FROM ATTACHMENTSThis figure shows the Dependent area of Form 1040 and lines 1 and 2 of Schedule EIC.Form 1040 has the following entries: dependent 1 column, line 1, first name -- John.dependent 1 column, line 2, last name -- Green.dependent 1 column, line 3, SSN -- 000-00-3287.dependent 1 column, line 4, relationship -- son.dependent 1 column, line 5, Tax Examiner has edited in red a 1.dependent 1 column, line 7, Credit for other dependents checkbox is checked.dependent 2 column, line 1, first name -- Lisa.dependent 2 column, line 2, last name -- Greendependent 2 column, line 3, SSN, -- 000-00-5474. The Social Security Number is edited in red from the information provided by the taxpayer on Schedule EIC.dependent 2 column, line 4, relationship -- -- blank.dependent 2 column, line 5, Tax Examiner has edited in red a 0.dependent 2 column, line 7, Child Tax credit checkbox is checked.dependent 3 column, line 1, first name -- Paul.dependent 3 column, line 2, last name -- Green.dependent 3 column, line 3, SSN -- 000-00-6639. The Social Security Number is edited in red from the information provided by the taxpayer on Schedule EIC.dependent 3 column, line 4, Relationship -- blank.dependent 3 column, line 5, Tax Examiner has edited in red a 0.dependent 3 column, line 7, Child tax credit checkbox is checked.Schedule EIC shows the following entries: Line 1, Child 1, Name -- Lisa Green.Line 2, Child 1, Child's SSN -- 000-00-5474.Line 1, Child 2, Name -- Paul Green.Line 2, Child 2, Child's SSN -- 000-00-6639. Please click here for the text description of the image. If the TIN is invalid or not found on the return or attachments, take the following actions: If the taxpayer And Then Provides no TIN, less than four TINs are present for other dependents, Circle the dependent's header. (See Figure 3.11.3-59.) Note: Still code for dependents. Provides no TIN, at least four TINs are present for other dependents, "X" dependent- positions 1-6. (See Figure 3.11.3-60.) Note: Also "X" the dependent's name if present. Notes "Died" , (child born during the tax period and died during the same or next consecutive tax period), birth or death certificate, or copies of hospital medical record(s) are not attached, Correspond for the missing birth certificate. For Form 3531, use box 5 and for Form 6001, use box E. Correspond for missing TINs of all dependents when corresponding for other missing return items. For Form 3531, use box 4 and for Form 6001, use box F for Form 5129. Exception: Do not correspond for a missing dependent TIN when any of the following apply: • there is an indication the dependent was born during the tax period and died during the same or next consecutive tax period. • the taxpayer notates "Amish" , "Mennonite" , "Form 4029" , or if Form 4029 is attached. • there is an indication of "ITIN Rejected" . • Notation of NRA is present. Figure 3.11.3-59 DELETING DEPENDENT'S NAME IN THE DEPENDENT AREA: MISSING TIN NOT FOUND ON RETURN OR ATTACHMENTS Shown is Dependent area of Form 1040. Dependent 1 column, line 1, first name - Paul.Dependent 1 column, line 2, last name - Wolf.Dependent 1 column, line 3, SSN, - 000-00-2501.Dependent 1 column, line 4, relationship - son.Dependent 1 column, line 5 - Tax Examiner has edited a 1 in red.Dependent 2 header is circled out. Her TIN is missing and not found so the header is circled out. Cousin is edited to position 6. There is a red 0 edited for parents, a red 0 for qualifying child and a red 1 for other dependents.Dependent 2 column, line 1, first name - Kristen.Dependent 2 column, line 2, last name - Shepherd.Dependent 2 column, line 3, SSN - blank.Dependent 2 column, line 4, relationship - cousin.Dependent 2 column, line 5 - Tax Examiner has edited a 0 in red.Text under graphic reads: Correspond for missing TINs when corresponding for other missing items. Please click here for the text description of the image. Figure 3.11.3-60 MISSING TIN FOR DEPENDENT CANNOT BE PERFECTED AND AT LEAST FOUR TINS ARE PRESENT FOR OTHER DEPENDENTSShown is a portion of Form 1040 (Dependent Area) and a taxpayer provided attachment. Dependent 1 column, l Rene Owl, SSN: 000-00-2501; relationship son.Dependent 2 column, Joanne Owl, SSN: 000-00-3521; relationship daughter, box checked to indicate daughter qualifies for Child Tax Credit.Dependent 3 column, Kevin Owl, SSN: 000-00-3207; relationship son, box checked to indicate son qualifies for Child Tax Credit.Dependent 4 column Louisa Owl, SSN: 000-00-1212; relationship daughter, box checked to indicate daughter qualifies for Child Tax Credit.Taxpayer checked box to the left of line 5 - If more than four dependents, see instructions and check here.Taxpayer provided attachment reads: Additional dependents, Jeff Swan -- nephew The attachment did not give Jeff's TIN.A text box reads: Take no action on Position Editing, still code Dependent Relationship.Text at bottom of graphic reads: If you have already edited dependent positions, X your dependent entries. Please click here for the text description of the image.

# Adoption TIN

3.11.3.13.2.1.1 (04-20-2018) Adoption TIN A taxpayer who does not know the TIN of the child they are adopting may still claim an exemption for the dependent by obtaining a temporary adoption taxpayer identification number (ATIN). ATINs are used for tax purposes only and are obtained by filing Form W-7A. ATINs are processed at the AUSPC only. ATINs appear in the following format: 9XX-93-XXXX. When Form W-7A is attached to the return, verify the child listed on the Form W-7A is being claimed as a dependent on the return. If the child is listed as a dependent in Position 1 and already has an ATIN, "X" the photocopy of the Form W-7A and continue processing the return. If the child is not claimed as a dependent, detach the Form W-7A and related documentation, and route to AUSPC. Edit an action trail on the return and continue processing. (Austin - follow local routing instructions.) If the child is listed as a dependent on the return and the TIN is missing, edit the received date on Form W-7A in MMDDYY format and detach it from the return. Route the Form W-7A and all related documentation to AUSPC. Edit an action trail on the return and continue processing. Note: Documentation attached to the Form W-7A must be at least one of the following: • Placement agreement between the parent(s) and the agency. • Document signed by the hospital authorizing the release of a newborn. • Court Order ordering or approving the placement of a child for legal adoption. • Affidavit signed by the adoption attorney or government official who placed the child with the parent(s) for legal adoption. Complete Form 3210 and mail Forms W-7A and documentation to AUSPC at: Internal Revenue Service 3651 S. IH 35 Stop: 6182 Austin, TX 78741-7855 Exception: AUSPC only: Do not detach Form W-7A from the return. Follow local routing procedures. When the ATIN unit sends the return back through processing after assigning the ATIN, they will edit the ATIN assignment date on the left side margin of refund returns only. For example, 02 RPD 05-14-2026. Edit this date on line 4 of Form 3471, Edit Sheet, if current date is after April 15, 2026.

# Dependent's Name Control

3.11.3.13.2.2 (01-01-2026) Dependent's Name Control The name control(s) must be present for the first four dependents with TINs listed on the Dependent lines of Form 1040. If missing, edit the name control(s) to the dependents name area. Determine the missing name control(s) in the following priority: From Schedule EIC or other supporting attachments. (See Figure 3.11.3-61.) Note: If editing from attachments and the taxpayer indicates dependent children are eligible for the Child Tax Credit or Credit for Other Dependents, ensure the correlating checkboxes are marked on line 7 of the dependent area. Note: Honor taxpayer's ditto (") marks when used to duplicate dependent last names. From the primary taxpayer's name control. (See Figure 3.11.3-62.) Figure 3.11.3-61 EDITING DEPENDENT INFORMATION FROM AN ATTACHMENTShown is a portion of Form 1040 Dependents area, taxpayer has written "See attachment" and a taxpayer provided attachment.The attachment lists 5 dependent names with SSNs, relationship, and CTC checks.Text box is present over Form 1040 stating, edit T-line information from an attachment.On the dependent lines, the tax examiner edited the first 4 of the 5 dependents name controls, SSNs, and checked 2 CTC boxes from the information on the attachment.Tax examiner also edited the exemption positions and dependent relationship from the attachment. Please click here for the text description of the image. Figure 3.11.3-62 EDITING DEPENDENT NAME CONTROLS: NO LAST NAME IS PRESENTShown is the top half of a Form 1040 through the Dependents area. Your first name line reads: Kevin D BrownThe second name line reads Megan A BrownTaxpayer's address is: 3489 Apricot St. Santa Fe, NM 87501.Your Social Security Number - 000-00-5879.Spouse's Social Security Number - 000-00-4154.Filing status area of Form 1040 shows box 2 marked, Married filing jointly.Dependent 1 column, line 1 first name - John. On line 2 Brow is edited in red from the primary taxpayer's last name.Dependent 1 column, line 3 SSN - 000-00-6332.Dependent 1 column, line 4, relationship, - son.Dependent 1 column, line 5, tax examiner has edited a 1 in red for the dependent relationship.Dependent 1 column, line 7, child tax credit box is checked.Dependent 2 column, line 1 first name -- Bernadette. On line 2 Brow is edited in red from the primary taxpayer's last name.Dependent 2 column, line 3, SSN, - 000-00-5859.Dependent 2 column, line 4, relationship - daughter.Dependent 2 column, line 5, tax examiner has edited a 1 in red for the dependent relationship.Dependent 3 column, line 1, first name -- Amanda. On line 2 Brow is edited in red from the primary taxpayer's last name.Dependent 3 column, line 3, SSN, - 000-00-3214.Dependent 3 column, line 4, relationship - child.Dependent 3 column, line 5, tax examiner has edited a 0 in red for the dependent relationship.There is a text box present over a portion of the graphic that reads: No other dependent information on return or attachments. Please click here for the text description of the image.

# Dependent Relationship Code

3.11.3.13.3 (01-01-2026) Dependent Relationship Code The Dependent Relationship Code is a one position, numeric code. For TY25 and later, edit the Dependent Relationship Code in row 5 to the right of check box (a) for each qualifying child dependent. Use the definitions below to determine the correct Dependent Relationship Code editing. "1" - Son or daughter "2" - Stepchild "3" - Foster child "4" - Grandchild "5" - Nephew, niece, or sibling's child "6" - Brother, sister, or sibling "7" - Half-brother, half-sister, or half-sibling "8" - Stepbrother, stepsister, or stepsibling "0" - Child, no relationship indicated, or determination cannot be made Note: Do not use Schedule EIC to determine Dependent Relationship code.

# Prior Year Dependents

3.11.3.13.4 (01-01-2026) Prior Year Dependents There are two types of exemptions on prior year returns: Personal exemptions Dependency exemptions A taxpayer is allowed one personal exemption (two on a joint return), as long as they cannot be claimed as a dependent by another taxpayer. Taxpayers are also allowed one dependency exemption for each person they can claim as a dependent.

# Form 1040

3.11.3.14 (01-01-2026) Form 1040 The instructions provided in this subsection of the manual are for editing pages 1 and 2 of the Form 1040. Reminder: Any instructions for Form 1040 also apply to Form 1040-SR, 1040(SP) and 1040-SR(SP). These instructions include: General editing procedures Income (lines 1a through 8) Adjusted gross income (line 11a) Total tax (line 24) Federal Income Tax Withheld (lines 25a through 25c) Refund or amount owed (lines 35a through 37) Estimated Tax Penalty (line 38) Third Party Designee Signature Preparer information Page 1 of Form 1040 includes checkboxes that are not transcribed but are referred to in various line-by-line instructions. These include: Filed pursuant to section 301.9100-2 check box at top of form Combat zone and Other check box on top of form Deceased checkbox and date Nonresident alien or dual-status alien checkbox in filing status area All lines on Form 1040 are T-lines, except for the following: Lines 1b - 1h Line 11b Line 12e Line 13b Line 14 Line 17 Line 18 Line 20 Line 22 Line 25a Line 25b Line 25c Line 31 Line 34 There are also T-Compute lines on Form 1040. These are: Line 1z Line 9 - Total Income Line 11a - Adjusted Gross Income Line 15 - Taxable Income Line 21 - Total Non-Refundable Credits (NA for TY18-TY19) Line 24 - Total Tax Line 25d - Federal Income Tax Withheld Line 32 - Total Other Payments and Refundable Credits Line 33 - Total Payments Line 35a - Refund Amount Line 37 - Balance Due Amount Note: Refer to Job Aid 2431-009 for an illustration of all Form 1040 T-lines and T-Compute lines for all related transcribed forms and schedules. Refer multiple Form 1040 for the same taxpayer and same tax period to the Work Leader for combining.

# Form 1040, General Editing Instructions

3.11.3.14.1 (01-01-2026) Form 1040, General Editing Instructions Edit RPC "L" if there are no significant T-line entries present or edited from attachments on lines 1a through 38. Also edit CCC "B" . Edit RPC "V" when the tax form is computer generated. Computer-generated forms are identified by a three-alpha character software code in the bottom margin of page 1 or 2 (for 1040-SR page 1, 2, 3 or 4). (See Figure 3.11.3-63.) Also edit SPC "Y" if FFF is present in the bottom margin. Exception: Do not edit RPC "V" on computer-generated returns when there is an indication the return was prepared by Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) (e.g., the presence of an "S" within the PTIN field). (See IRM 3.11.3.14.6.2.) Figure 3.11.3-63 EDITING RPC V AND SPC Y ON A COMPUTER-GENERATED RETURNShown is a folded, Form 1040.SPC Y has been edited to the right of Spouse's social security number.RPC V has been edited in the left bottom margin at the bottom of page 1.At the very bottom of Form 1040, page 1, a black arrow is shown pointing to the alphas BBA. A textbox says Three-Alpha Character Software Code. Another textbox stating Free File Software Code has an arrow pointing to the FFF that is to the right of BBA. Please click here for the text description of the image. Some special conditions on returns will require special editing procedures. Taxpayers are instructed to note certain conditions or check the applicable checkbox on the return which you must identify. Edit these returns using instructions in the "Special Situations and Returns" subsection. These special situations are: Special Situations IRM Reference Combat Zone and other Military Operations IRM 3.11.3.6.1.1 Killed in Terrorist Action (KITA) IRM 3.11.3.6.1.2 Natural Disaster/Emergency Relief Program IRM 3.11.3.6.1.3 Hardship/Taxpayer Advocate Services (TAS) IRM 3.11.3.6.1.4 Examination case IRM 3.11.3.6.1.5 Frivolous Filer/Non-Filer Returns IRM 3.11.3.6.1.6 Identity Theft IRM 3.11.3.6.1.7 Suicide Threat IRM 3.11.3.6.1.8 Some types of returns will require special editing procedures. Edit the returns using the instructions in the "Special Situations and Returns" subsection. These special returns are: Special Returns IRM Reference Amended IRM 3.11.3.6.2.1 Unprocessable IRM 3.11.3.6.2.2 Blank IRM 3.11.3.6.2.3 Incomplete IRM 3.11.3.6.2.4 Uncomputed IRM 3.11.3.6.2.5 Blocked or Deferrable Income IRM 3.11.3.6.2.6 Correspondence Imaging Inventory (CII) IRM 3.11.3.6.2.7 Combined Tax Liabilities IRM 3.11.3.6.2.8 Community Property IRM 3.11.3.6.2.9 Form 8938, Statement of Specified Foreign Financial Assets IRM 3.11.3.6.2.10 Injured Spouse IRM 3.11.3.6.2.11 Innocent Spouse IRM 3.11.3.6.2.12 International IRM 3.11.3.6.2.13 Misblocked IRM 3.11.3.6.2.14 Misfiled IRM 3.11.3.6.2.15 Reinput IRM 3.11.3.6.2.16 Returns Secured by Collections IRM 3.11.3.6.2.17 Short Period IRM 3.11.3.6.2.18 Substitute for Return IRM 3.11.3.6.2.19 52-53 Week IRM 3.11.3.6.2.20 Blind Trust IRM 3.11.3.6.2.21 Refer to the decedent return instructions in IRM 3.11.3.10 when any of the following are present: Deceased checkbox on top of the return is checked "Deceased" is written on the return A date of death is present on the return "Surviving spouse" is written in the caption or the signature area There is any other indication the taxpayer is deceased "Estate of" is present in the caption. Other notations and conditions may also require special editing. These are included in the line-by-line instructions.

# Income, Adjustments, and Credits - Lines 1a through 32

3.11.3.14.2 (01-01-2023) Income, Adjustments, and Credits - Lines 1a through 32 All lines on Form 1040 are edited in dollars only except lines 24 through 38.

# Line 1a - W-2 Wages

3.11.3.14.2.1 (02-14-2024) Line 1a - W-2 Wages Use the table below for editing conditions on line 1a Form 1040: Condition on Line 1a Action Entry on line 1a, no Form W-2 attached. Take no action. Form W-2 is not required for line 1a. (May be required as support for earned income when EIC is claimed.) (See IRM 3.11.3.14.2.31.) Line 1a is blank. Edit amounts from Wages, tips and other compensation box on Forms W-2. Exception: Do not edit to line 1a if Form W-2 income is for a minister, insurance salesman, or statutory employee and the income is reported elsewhere on the return. W-2 Income Edit to line 1a if found elsewhere. Exception: Leave where found and edit RPC"S" if taxpayer is a minister, insurance salesman, or if statutory employee is indicated. Use the following table for editing other income: Income Identified As: Action: Dependent Care Benefits (DCB) on other than Form 1040, line 1e, Delete where found and edit to line 1z. Deferred Compensation (DFC) on other than Schedule 1, line 8t, Delete the amount where found and edit to Schedule 1, line 9. Disability Pension, (on other than lines 1h, 4a, or 4b), If statement indicates treatment as retirement pension, delete and add to line 5b. Note: If Disability Pension is identified on line 5a or 5b, take no action. If Form 1099-R, box 7, has Distribution Code 3, delete where found and add to line 1z. Disability Pension (not on lines 1h, 4a, or 4b) identified from: Form 1099-R with Code 3 in Box 7. Disability indicated on Form 1099-R. Other indication that Disability Pension is included on the return. Delete where found and add to line 1z. Gambling other than on Schedule 1, line 8b, Delete gambling amount where found and add to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If Schedule A is attached, see IRM 3.11.3.19.1. Gambling (Net: winnings minus losses), No indication of a professional gambler: Delete amount where found and edit to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If net amount is zero, and no gross amount is indicated and: • Form W-2G is attached, edit CCC "Y" and an Action Trail. • Form W-2G is not attached, correspond for gross winnings with Form 3531/6001, using fill-in 7, per Exhibit 3.11.3-18. Indication of professional gambler: Delete gambling amount from where found and add to Schedule 1, line 3. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. Correspond for Schedule C, if not attached. If Schedule SE is not attached or reported, also correspond for SE tax liability when the amount is $434 or more. For Form 6001, use box W. For Form 3531, check box 16. Medicaid Waiver Payment (MWP), Notice 2014-7, IRC 131, In-Home Health Services (IHHS), In-Home Support Services (IHSS), Difficulty of Care payment, Take No Action Note: This income is an acceptable source for EIC. Non-Disability Pension, Delete where found. Move the amount to line 5b. (See Figure 3.11.3-64.) Non-Employee Compensation other than on line 1a, 1h, or Schedule 1, line 8z, Delete where found and add to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If amount is $434 or more (with or without Form 1099-NEC), and Schedule SE is not attached or reported, also edit RPC "N" . Note: Do not edit RPC "N" if Self-Employment and non - self-employment cannot be broken down. Non-Taxable Income: Accident and health insurance proceeds "Black lung" benefits Casualty insurance and other reimbursements Child support Damages awarded for physical injury or sickness Federal Employees' Compensation Act (FECA) payments Interest on state or local government obligations Public Aid Supplemental Security Income (SSI)/SSI Disability Tax-Sheltered Annuities Temporary Assistance for Needy Families (TANF) VA Benefits Welfare Benefits/Payments Workforce Payments Worker's Compensation Subtract all income identified as nontaxable from Form 1040, line 1a, or, if reported on lines 1b through 1h, subtract from line 1z. Pension, See Disability or Non-Disability Pension. Prisoner Income (PRI), wages earned while incarcerated other than on Schedule 1, line 8u, Delete where found and edit to Schedule 1, line 9. For TY22 and later, also edit SPC "J" . Railroad Retirement Benefits, If gross and taxable amounts with a difference of $1 or more can be determined, move to lines 5a and 5b. See IRM 3.11.3.14.2.11. Otherwise, edit the amount to line 5b. Scholarship (SCH), Fellowship, Grant, or Stipend other than on Schedule 1, line 8r, Delete the amount where found and edit to Schedule 1, line 8r. Self-Employment Income other than on Schedule 1, line 8z (See Exhibit 3.11.3-11 for an extensive listing of types of self-employment), Delete where found and add to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If amount is $434 or more and Schedule SE is not attached or reported, also edit RPC "N" . If Form 1099-NEC is attached with or without a notation and an amount is present in box 1, Form 1099-NEC, edit RPC "N" unless the amount is less than $434 or Schedule SE is present. On prior year returns, amount may be found on Form 1099-MISC, box 7. Note: Do not edit RPC "N" if any of the following conditions exist: - Self-Employment and non-self-employment cannot be broken down. - Taxpayer reported self-employment income on line 1a and included the amount on Form 8919. Sick Pay, Delete where found and edit to Form 1040, line 1a. Social Security Benefits, If gross and taxable amounts can be determined, move to lines 6a and 6b. Otherwise, move the amount to line 6b. Strike Pay/Benefits, Delete where found and edit to Form 1040, line 1a. Sub-Pay TRA (Repayment of Supplemental Unemployment Benefits (SUB)), If repayment is indicated on Schedule 1, line 24z and it is for SUB amounts received in: Tax period of return - delete the repayment amount and adjust line 25 to exclude it. Prior tax period - do not adjust line 25. Note: If the year of payments is not noted, assume they were made in the tax period of the return. Unemployment Compensation other than on Schedule 1, line 7, Delete where found and add to Schedule 1, line 7. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. Note: All income reported or identified as nontaxable must be reported on Schedule 1. Figure 3.11.3-64 Editing Lines 1a and 5b: Non-Disability Pension Income Noted on Line 1aShown is the income portion of Form 1040 and a Form 1099-R.The income portion of Form 1040 shows the following: The dotted portion of Line 1, Wages, salaries, tips, etc. - Pension $7200 on the dotted portion.Edited in red to the right of Pension $7200 is 58450.Line 1, Wages, salaries, tips, etc. - 65650.A red X is edited to the left of the 65650 entry on Line 1a, Wages, Salaries, tips, etc because pension, which is notated by the taxpayer, is on the wrong line.Line 5b, taxable amount of pension - 7200 is edited in red from the misplaced amount that was on Line 1a.Form 1099-R has the following entries: Payer's name, street address, city, state and ZIP code - Swan Insurance 654 Finch Road Kansas City, KS 66110.Payer's federal identification number - 00-3219872.Recipient's identification number - 000-00-2254.Recipient's name - Rachel P. Robin.Street address (including apt. no.) - 5631 Cardinal AveCity, state, and ZIP code - Kansas City, KS 66110Box 1, Gross Distribution - 10000.00Box 2a, Taxable amount - 7200.47Box 4, Federal income tax withheld - 584.23Box 7, Distribution code - 7. Please click here for the text description of the image.

# Line 1b - Household Employee Wages (HSH)

3.11.3.14.2.2 (01-01-2023) Line 1b - Household Employee Wages (HSH) Edit SPC "E" if an amount is present on line 1b.

# Line 1e - Taxable Dependent Care Benefits (DCB) - Form 2441

3.11.3.14.2.3 (01-01-2023) Line 1e - Taxable Dependent Care Benefits (DCB) - Form 2441 If an amount is present on line 1e, Form 2441 must be attached. If not attached, correspond for Form 2441.

# Line 1f - Employer Provided Adoption Benefits - Form 8839

3.11.3.14.2.4 (01-01-2023) Line 1f - Employer Provided Adoption Benefits - Form 8839 If an amount is present on line 1f, Form 8839 must be attached. If not attached, correspond for Form 8839.

# Line 1g - Wages - Form 8919

3.11.3.14.2.5 (01-01-2026) Line 1g - Wages - Form 8919 If an amount is present on line 1g, Form 8919 must be attached. If not attached, correspond for Form 8919. For Form 6001, use paragraph W.

# Line 1i - Nontaxable Combat Pay Election

3.11.3.14.2.6 (01-01-2023) Line 1i - Nontaxable Combat Pay Election Nontaxable Combat Pay is entered on line 1i. If found elsewhere on the return, delete where found and edit to line 1i.

# Line 1z - Total Wages

3.11.3.14.2.7 (01-01-2025) Line 1z - Total Wages Compute and edit line 1z when it is blank, dash, zero or illegible and there are any entries on lines 1a - 1h.

# Line 2a - Tax-Exempt Interest (TEI)

3.11.3.14.2.8 (01-01-2019) Line 2a - Tax-Exempt Interest (TEI) If Schedule B is attached, perfect line 2a when it is blank or amount differs from tax-exempt interest amount on Schedule B, Part I by more than $1. Tax-exempt interest indications include: "Tax-Exempt Interest" ("TEI" ) or "Tax Exempt" ("TE" ) "Tax-Exempt Municipal Bonds" "Exempt" , "Exempt Interest" , "EI" , "E" or "I" "Tax Free" or "Tax-Free Interest" "Nontaxable" or "Nontaxable Interest"

# Line 2b - Taxable Interest Income

3.11.3.14.2.9 (01-01-2019) Line 2b - Taxable Interest Income If Schedule B is attached, perfect line 2b when it is blank or amount differs from interest amount on Schedule B, line 4 by more than $1.

# Line 3b - Ordinary Dividends

3.11.3.14.2.10 (01-01-2019) Line 3b - Ordinary Dividends If Schedule B is attached, perfect line 3b when it is blank, or amount differs from ordinary dividends amount on Schedule B, line 6 by more than $1. If the amount on line 3b matches the entry on line 1z, Form 1040, "X" the amount on line 3b. If line 3b is blank, dash or zero, and line 3a has an entry: arrow the entry on line 3a to line 3b, or edit the entry on line 3a to line 3b and "X" line 3a. If line 3b is less than 3a, "X" line 3b. If an amount identified as "Alaska Permanent Fund" is present on line 3b: "X" line 3b. Edit the amount to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond.

# Lines 4a and 4b - IRAs

3.11.3.14.2.11 (01-01-2025) Lines 4a and 4b - IRAs Delete the amount on line 4a when lines 4a and 4b are the same or there is a difference of less than $1. (See Figure 3.11.3-65.) Do not edit the amount from 4a on line 4b when line 4b is blank. If "SIE" Split Interest Entity or similar is written next to line 4b, edit SPC "3" . Figure 3.11.3-65 "X"- ING LINE 4aShown is the Income portion of Form 1040 containing the following entries: Line 4a, IRS distributions - 677.55. A red X has been edited to the left of this entry to delete line 4a because lines 4a and 4b are the same or there is a difference of less than $1.Line 4b, Taxable amount - 678. Please click here for the text description of the image.

# Lines 5a and 5b - Pensions and Annuities

3.11.3.14.2.12 (12-11-2020) Lines 5a and 5b - Pensions and Annuities Delete the amount on line 5a when lines 5a and 5b are the same or there is a difference of less than $1. Do not edit the amount from 5a to line 5b when line 5b is blank. Do not move pension income from line 5b to line 1. Move the gross and taxable amounts of Railroad Retirement Benefits (RRB) to lines 5a and 5b when claimed elsewhere on the return.

# Lines 6a, 6b and 6c - Social Security Benefits

3.11.3.14.2.13 (01-01-2026) Lines 6a, 6b and 6c - Social Security Benefits If an amount is present on line 6b and the amount on line 6a is the same or line 6a is blank: If Form SSA-1099 is attached, edit the gross Social Security amount in box 5 to line 6a. Take no action when the gross amount of Social Security payments cannot be determined. "X" a negative amount on line 6a or 6b. Take no action when the taxpayer writes "D" on line 6a or 6b or has checked the box on line 6d. Edit CCC "H" when the taxpayer marks the box on line 6c, indicating Lump-Sum Election method is being used.

# Line 7a - Capital Gain or Loss

3.11.3.14.2.14 (01-01-2026) Line 7a - Capital Gain or Loss Edit RPC "T" when all the following apply (see Figure 3.11.3-66): There is a positive amount of $1 or more on Form 1040, line 7a. Schedule D is not attached. Line 7b 1st checkbox is checked. Figure 3.11.3-66 EDITING RPC "T": POSITIVE LINE 7 AMOUNT PRESENT, THE BOX IS CHECKED AND SCHEDULE D IS NOT ATTACHEDShown is Page 1, Form 1040. Caption area reads: Ridley J. Whippet, 1302 Rose Robin Way, Richmond VA 23232.Your social security number - 000-00-7855.Line 7b, Check if: Schedule D not required, is checked. A textbox with an arrow pointing to it reads: Schedule D not attached.A red RPC T is edited to the bottom margin on the left of the page. Please click here for the text description of the image. When an amount is present on line 7a, Schedule D is not attached, and the line 7b 1st checkbox is not marked, or the line 7b 1st checkbox is marked, and a negative entry is present on line 7a: If And Then A document (other than a BMF Schedule D) from which a Schedule D (Form 1040) can be dummied is attached, Column (h) can be determined, Dummy a Schedule D. Edit total short-term gains/losses to line 7 and total long term gains/losses to line 15, Schedule D. (See Figure 3.11.3-67.) Note: See Exception below. There are no documents attached from which a Schedule D can be dummied, The amount on line 7a is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Dummy the amount to line 7, Schedule D. (See Figure 3.11.3-68.) Note: See Exception below. There are no documents attached from which a Schedule D can be dummied, The amount on line 7a is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond for the missing Schedule D. A BMF (e.g., Form 1120, Form 1041) Schedule D is attached, Column (h) can be determined, Either renumber the lines as necessary on the BMF Schedule D to match the Schedule D (Form 1040) T-lines, or dummy a Schedule D (Form 1040) by editing all T-lines from the BMF Schedule D. Note: If renumbering, edit sequence code "12" and see Exception below. Exception: Do not dummy Schedule D if corresponding for other missing return items. Instead, include the request for Schedule D in the correspondence to the taxpayer. If income reported from Insurance Companies Demutualization is present (reported by the taxpayer on Form 1099-B or Form 1099-DA), but entered on a line other than Form 1040, line 7a, edit that amount to line 7a and dummy a Schedule D. Figure 3.11.3-67 DUMMY SCHEDULE D FROM AN ATTACHMENT: COLUMN (h) CAN BE DETERMINEDShown is Form 1099-B, Proceeds from Broker and Barter Exchange Transactions and a portion of Schedule D from line 7 to line 15.Form 1099-B shows the following entries under the Short Term portion of the form. First line: Description, Badger & Elk. Date of sale or exchange, 04/21/25. Federal Income Tax Withheld, blank. Gross Proceeds (Less Commissions and Fees), 213.00. Gain (loss), 75.78.Second line: Description, Whippet Semiconductor. Date of sale or exchange, 06/27/25. Federal Income Tax Withheld, blank. Gross Proceeds (Less Commissions and Fees), 745.78. Gain (loss), (274.84).Third line: Description, Lizard & Lotus. Date of sale or exchange, 06/29/25. Federal Income Tax Withheld, blank. Gross Proceeds (Less Commissions and Fees), 382.25. Gain (loss), 93.23.Total, Gain (loss), (105.83). This amount is edited in red on line 7 as (105). An arrow is shown from the Form 1099-B (Short Term) total showing the Gain or Loss is edited to line 7, Schedule D.Form 1099-B shows the following entries under the Long Term portion of the form. First line: Description, Fox, Inc. Date of Sale or exchange, 04/19/25. Federal Income Tax Withheld, blank. Gross Proceeds (Less Commissions and Fees), 410.78. Gain (loss), (25.78).Second line: Description, Maverick Industries. Date of sale or exchange, 06/21/25. Federal Income Tax Withheld, blank. Gross Proceeds (Less Commissions and Fees), 1374.74. Gain (loss), (789.48).Third line: Description, Garter & Gold. Date of sale or exchange, 12/13/25. Federal Income Tax Withheld, 1406.39. Gross Proceeds (Less Commissions and Fees), 7031.95. Gain (loss), 1486.74.Total, Federal Income Tax Withheld, 1406.39.Total, Gain (loss), 671.48. This amount is edited in red on line 15 as 671. An arrow is shown from the Form 1099-B (Long Term) total showing the Gain or Loss is edited to line 15, Schedule D. Please click here for the text description of the image. Figure 3.11.3-68 DUMMYING SCHEDULE D FROM A POSITIVE ENTRY ON LINE 7a FORM 1040/1040-SRShown is a portion of Form 1040 depicting lines 4b through 9 with a Schedule D on top.Form 1040 shows the following entries present: Line 7a, Capital gain or (loss) -- 719.52.The dummied Schedule D shows the following entry: Line 7, Net short-term capital gain or (loss). 719 is edited in red from the positive entry on line 7.Caption at bottom reads: Note: DO NOT dummy Schedule D if the Form 1040, line 7b box is checked. Please click here for the text description of the image.

# Line 8 - Other Income

3.11.3.14.2.15 (01-01-2023) Line 8 - Other Income If there is an amount entered on Form 1040, line 8, Schedule 1 must be attached. If not attached, correspond for Schedule 1. If corresponding for Schedule 1 for entry on line 8 and line 10, correspond for only one missing Schedule 1. Use the first entry amount and line number on the return. Exception: If a Schedule 1 can be dummied from attachments, do not correspond for a Schedule 1 unless already corresponding for other missing information. When dummying Schedules 1-3, use Form 6114-A. See paragraph (2) below. Use the following table as a guide to dummying Schedule 1 Part I: If Then Schedule C is attached with an entry on line 31, Dummy the line 31 amount to line 3, Schedule 1. Form 4797 is attached with an entry on line 18b, Dummy the line 18b amount to line 4, Schedule 1. Schedule E is attached with an entry on line 26 or 41, Dummy the line 41 amount or line 26 if line 41 is blank, to line 5, Schedule 1. Schedule F is attached with an entry on line 34, Dummy the line 34 amount to line 6, Schedule 1. Form 8889 is attached with an entry on line 16 or line 20, Dummy the line 16 or line 20 amount to line 9, Schedule 1. Form 1099-G is attached with an amount for Unemployment Compensation, Dummy amount to line 7, Schedule 1. Note: This list is not all inclusive.

# Line 9 - Total Income

3.11.3.14.2.16 (01-01-2025) Line 9 - Total Income Compute and edit line 9 when it is blank, dash, zero or illegible and there are any entries on lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8.

# Line 10 - Adjustments to Income

3.11.3.14.2.17 (01-01-2026) Line 10 - Adjustments to Income If there is an amount entered on Form 1040, line 10, Schedule 1 must be attached. If not attached, correspond for Schedule 1. If corresponding for Schedule 1 for entry on line 8 and line 10, correspond for only one missing Schedule 1. Use the first entry amount and line number on the return. Exception: If a Schedule 1 can be dummied from attachments, do not correspond for a Schedule 1 unless already corresponding for other missing information. When dummying Schedules 1-3, use Form 6114-A. See paragraph (2) below. Use the following table as a guide to dummying Schedule 1 Part II: If Then Form 2106 is attached with an amount on line 10, Dummy the line 10 amount to line 12, Schedule 1. See IRM 3.11.3.15.10. Form 8889 is attached with an amount on line 13, Dummy the line 13 amount to line 13, Schedule 1. Form 3903 is attached with an amount on line 5, Dummy the line 5 amount to line 14, Schedule 1. Schedule SE is attached with an amount on line 13, Dummy the line 13 amount to line 15, Schedule 1. Form 8853 is attached with an amount on line 5, Dummy the line 5 amount to line 23, Schedule 1. Note: This list is not all inclusive.

# Line 11a - Adjusted Gross Income

3.11.3.14.2.18 (12-11-2020) Line 11a - Adjusted Gross Income Perfect line 11a when it is blank, dash, zero, or illegible by subtracting line 10 from line 9.

# Line 12e - Standard Deduction or Itemized Deductions (Not Transcribed)

3.11.3.14.2.19 (01-01-2026) Line 12e - Standard Deduction or Itemized Deductions (Not Transcribed) Schedule A with entries present must be attached if any of the following conditions exist. Correspond if missing. Exception: Do not correspond for Schedule A if the taxpayer computed line 11a to zero or a negative dollar amount. "IE" is noted to the left of line 12e, and the amount claimed is ≡ ≡ ≡ ≡ ≡ ≡ The amount on line 12e is not any of the standard deduction amounts listed below and the "Someone can claim you as a dependent" or "Someone can claim your spouse as a dependent" (FS 2 or FS 6), checkbox on line 12a is not marked. (See Figure 3.11.3-69.) Note: Do not factor in filing status or ABI when making determinations on standard deduction. Filing Status ABI Boxes marked Appropriate Amount 1 - Single 0 $15,750 1 - Single 1 $17,750 1 - Single 2 $19,750 2 - Married Filing Jointly or 5 - Qualifying Surviving Spouse 0 $31,500 2 - Married Filing Jointly or 5 - Qualifying Surviving Spouse 1 $33,100 2 - Married Filing Jointly or 5 - Qualifying Surviving Spouse 2 $34,700 2 - Married Filing Jointly 3 $36,300 2 - Married Filing Jointly 4 $37,900 3 - Married Filing Separately 0 $15,750 3 - Married Filing Separately 1 $17,350 3 - Married Filing Separately 2 $18,950 3 - Married Filing Separately 3 $20,550 3 - Married Filing Separately 4 $22,150 4 - Head of Household 0 $23,625 4 - Head of Household 1 $25,625 4 - Head of Household 2 $27,625 Figure 3.11.3-69 Correspondence Conditions: Schedule A Not AttachedPart a is titled, The amount on line 12e is not a standard deduction amount. Entries are present as follows: Amount from line 11b (adjusted gross income) - 39580.00. Line 12e, Itemized deductions (from Schedule A) or your standard deduction - 15757.00.Text box is present that reads: Correspond for Schedule A.Part b is titled, The amount on line 12e is a standard deduction amount. Entries are present as follows: Amount from line 11b (adjusted gross income) - 56,259.00 Line 12e, Itemized deductions (from Schedule A) or your standard deduction - 15,750.00Text box is present that reads: Do not correspond for Schedule A. Please click here for the text description of the image.

# Line 13a - Qualified Business Income Deduction

3.11.3.14.2.20 (01-01-2023) Line 13a - Qualified Business Income Deduction If an amount is present, Form 8995 or Form 8995-A must be attached. If missing, correspond for Form 8995-A. Note: See IRM 3.11.3.53, Form 8995 / 8995-A / 8995-A Schedule C - Qualified Business Income Deduction, for possible editing of FPC "H" .

# Line 13b - Additional Deductions (Not Transcribed)

3.11.3.14.2.21 (01-01-2026) Line 13b - Additional Deductions (Not Transcribed) If an amount is present on line 13b, Schedule 1-A must be attached. If not attached, correspond for Schedule 1-A.

# Line 15 - Taxable Income

3.11.3.14.2.22 (01-01-2026) Line 15 - Taxable Income Compute and edit line 15 only when it is blank, dash, zero, or illegible, and there are entries leading to a positive total. Note: If lines 12e through 14 are blank or zero, edit a positive amount from line 11a or 11b to line 15.

# Line 16 - Tax

3.11.3.14.2.23 (12-11-2020) Line 16 - Tax If box "1" and/or "2" on line 16 is/are marked, the indicated form (i.e., Form 8814 or Form 4972) must be attached. If missing, correspond for the applicable missing form. If box "3" on line 16 is marked and "965" is noted, edit RPC "F" . Form 965-A must be attached. However, if not attached, correspond only if corresponding for other missing information.

# Line 17 - Additional Taxes (Not Transcribed)

3.11.3.14.2.24 (01-01-2025) Line 17 - Additional Taxes (Not Transcribed) If an amount is present on line 17, Schedule 2 must be attached. If not attached, correspond for Schedule 2. Exception: If a Schedule 2 can be dummied from attachments, do not correspond unless already corresponding for other missing information. When dummying Schedules 1-3, use Form 6114-A. Follow instructions below for dummying Schedule 2 Part I: If Then Form 6251 is attached Dummy the line 11 amount to line 2, Schedule 2 Form 8962 is attached Dummy the line 29 amount to line 1a, Schedule 2 Note: This list is not all-inclusive.

# Line 20 - Non-Refundable Credits (Not Transcribed)

3.11.3.14.2.25 (01-01-2026) Line 20 - Non-Refundable Credits (Not Transcribed) If an amount is present on line 20, Schedule 3 must be attached. If Schedule 3 is not attached, correspond for Schedule 3. If corresponding for Schedule 3 for entry on line 20 and line 31, correspond for only one missing Schedule 3. Use the first entry amount and line number on the return. If Schedule 3 is attached, line 20 of Form 1040 is≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and lines 1-7 of Schedule 3 are blank, correspond for an explanation unless the taxpayer indicated FNS. For Form 6001, check box "O" . For Form 3531, check box 19-20. Exception: If a Schedule 3 can be dummied from attachments, do not correspond unless already corresponding for other missing information. When dummying Schedules 1-3, use Form 6114-A. Follow instruction below for dummying Schedule 3 Part I: If Then Form 1116 is attached, Dummy the line 35 amount to line 1, Schedule 3. Form 2441 is attached, Dummy the line 11 amount to line 2, Schedule 3. Form 8863 is attached, Dummy the line 19 amount to line 3, Schedule 3. Form 8880 is attached, Dummy the line 12 amount to line 4, Schedule 3. Form 5695 is attached, Dummy the line 15 amount to line 5a, Schedule 3. Dummy the line 32 amount to line 5b, Schedule 3 Form 3800 is attached, Dummy the line 38 amount to line 6a, Schedule 3. Form 8801 is attached, Dummy the line 25 amount to line 6b, Schedule 3. Form 8839 is attached, Dummy the line 18 amount to line 6c, Schedule 3. Schedule R is attached, Dummy the line 22 amount to line 6d, Schedule 3. Form 8936 is attached, Dummy the line 13 amount to line 6f, Schedule 3. Dummy the line 18 amount to line 6m, Schedule 3. Form 8396 is attached, Dummy the line 9 amount to line 6g, Schedule 3. Form 8859 is attached, Dummy the line 3 amount to line 6h, Schedule 3. Form 8834 is attached, Dummy the line 7 amount to line 6i, Schedule 3. Form 8911 is attached, Dummy the line 19 amount to line 6j, Schedule 3. Form 8912 is attached, Dummy the line 12 amount to line 6k, Schedule 3. Form 8978 is attached, Dummy the line 14 amount to line 6l, Schedule 3. Note: This list is not all inclusive. Only the first line with an amount will be transcribed from lines 6h - 6l. When dummying from the following forms, edit from the first form with an amount and disregard the other forms. Form 8859 Form 8834 Form 8911 Form 8912 Form 8978

# Line 21 - Total Statutory Credits

3.11.3.14.2.26 (11-12-2021) Line 21 - Total Statutory Credits Perfect line 21 when it is blank, dash, zero, or illegible by adding lines 19 and 20.

# Line 23 - Other Taxes

3.11.3.14.2.27 (01-01-2026) Line 23 - Other Taxes If an amount is present on line 23 and Schedule 2 is not attached or Schedule 2 is attached and lines 4 through 20 are blank, correspond for missing Schedule 2. Exception: If a Schedule 2 can be dummied from attachments, do not correspond unless already corresponding for other missing information. When dummying Schedules 1-3, use Form 6114-A. Follow instructions below for dummying Schedule 2 Part II: If Then Schedule SE is attached, Dummy the line 12 amount to line 4, Schedule 2. Form 4137 is attached, Dummy the line 13 amount to line 7, Schedule 2. Form 8919 is attached, Dummy the line 13 amount to line 7, Schedule 2. Form 5329 is attached, Dummy the line 4 amount to line 8, Schedule 2. Form 1040 Schedule H is attached, Dummy the line 26 amount to line 9, Schedule 2. Form 5405 is attached, Dummy the line 8 amount to line 10, Schedule 2 (TY24 and prior only). Form 8611 is attached, Dummy the line 17 amount to line 16, Schedule 2. Form 8889 is attached, Dummy the line 17b amount to line 18, Schedule 2. Form 8853 is attached, Dummy the line 9b amount to line 18, Schedule 2. Form 8959 is attached, Dummy the line 18 amount to line 11, Schedule 2. Form 8960 is attached, Dummy the line 17 amount to line 12, Schedule 2. Note: This list is not all inclusive.

# Line 24 - Total Tax

3.11.3.14.2.28 (11-12-2021) Line 24 - Total Tax Edit line 24 as dollars and cents when adjusting or computing and editing amounts. Compute and edit line 24 when it is blank, dash, zero (0), or illegible and there are entries leading to a total. Add lines 22 & 23. If line 18 has a significant entry and there are no entries on lines 19 through 23, edit the line 18 amount on line 24. If line 16 has a significant entry and there are no entries on lines 17 through 23, edit the line 16 amount on line 24. Use the table below for editing CCC "B" : Reminder: Do not edit CCC "B" on uncomputed returns. If And Then Line 15 is negative, zero (0), dash or "None" is noted, or it can be computed to be negative or zero (0), Lines 16 through 38 (excluding 35b, c, and d) are blank, dash, zero (0), "None" or "N/A" . Edit CCC "B" . (See Figure 3.11.3-70.) A significant entry on line 16 is less than or equal to line 21, Lines 22 through 38 (excluding lines 35b, c, and d) are blank, dash, zero (0), "None" or "N/A" , Edit CCC "B" . (See Figure 3.11.3-71.) Delete any amount included in line 24 when there is an indication that it is from Form 5330 (Return of Excise Taxes Related to Employee Benefit Plans). Detach Form 5330 and route it to Receipt and Control. Figure 3.11.3-70 EDITING CCC "B": LINE 15 IS ZERO AND LINES 16 - 38 ARE BLANKEntries present on page 1 are as follows: A red B (indicating no tax due or refund due) has been edited in the blank area to the right of Head of Household in the filing status area.Line 1a - 10208.Line 2b - 18.Line 4b - 10050.Line 9, - 20276.Line 11a - 20276.Line 11b - 20276.Line 12e - 31500.Line 14 - 31,500.Line 15 - zero.Page 2, lines 16 through 38 are shown with no entries present. Please click here for the text description of the image. Figure 3.11.3-71 EDITING CCC "B": LINE 16 IS LESS THAN OR EQUAL TO LINE 21 WHEN LINES 22 THROUGH 38 ARE BLANKEntries present on page 1 are as follows: Filing status is 2, Married filing jointly.Caption, Line 1 - Edward Greyhound.Caption, Line 2 - Jennie Greyhound.Your Social Security Number is 000-00-6597.Spouse's Social Security Number is 000-00-9645.Caption, Line 3 - 5608 S Husky St.Caption, Line 4 - Phoenix, AZ 85026.A red B is edited (to indicate no tax due or no refund due) in the blank area to the right of Head of Household in the filing status area.Entries present on page 2 are as follows:Line 16 - 299.Line 18 - 299.Line 20 - 314.Line 21- 314. Please click here for the text description of the image.

# Line 25a through 25d - Withholding

3.11.3.14.2.29 (01-01-2026) Line 25a through 25d - Withholding Valid sources of U.S. Withholding include Form W-2, Form 1099 series, and Form 8959. Acceptable alternative sources for withholding support include: Worksheet or attachment if it has similar information as provided on a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Retirement Plans, Insurance Contracts, etc. Minimum requirements include the name of the employer, income and withholding. IRS Transcript Exception: "Form 1099" , "1099" , "W-2" , "Form W-2" or similar statement written in the line 25 area or on an attached worksheet is not an acceptable source for withholding support. If corresponding for other missing items, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ For Form 6001 use box G and ask for total amount on line 25d; for Form 3531 use box 6. If line 25d is blank, ask for the amount present on line 25a, 25b or 25c. Take one of the following actions for line 25: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: If none of the conditions described above apply, take no action Refer to the table below to determine CCC "8" editing. If the return is a Refund return and withholding is significant and Then There is only a single supporting document attached that is one of the following: A substitute statement (e.g., substitute Form W-2, tax software statement, or employer-provided earnings statement with year-to-date totals) Attachment or worksheet as explained in IRM 3.11.3.14.2.29 (3) Handwritten, see Figure 3.11.3-72 Other than a computer-printed Form W-2 Altered name, SSN, wages, or federal income tax withheld. Note: To be considered a single supporting document, the document must show support from only one employer. Edit CCC 8 One or more Forms 4852 is present to support withholding, and no other withholding documentation is present Edit CCC 8 Form 4852 and an Employer-provided earnings statement with the same employer and identical amounts. Edit CCC 8 One of the following is attached: Form 1099-R Form W-2G IRS Transcript Do not edit CCC 8 The return is identified as a military or combat zone return. Do not edit CCC 8. See the special military return instructions in IRM 3.11.3.6.1.1. Figure 3.11.3-72 EDITING CCC "8": REFUND RETURN HAS WITHHOLDING SUPPORTED BY A SINGLE HANDWRITTEN FORM W-2Shown are portions of pages 1 and 2 of Form 1040. Also shown is a single handwritten Form W-2.Entries on Form 1040 are as follows: Box 1, Single, is marked.Name Melinda Swan has been entered.A red CCC 8 is edited in the blank space to the right of Head of Household in the filing status area.Line 25a, Federal income tax withheld from Form W-2 - 1439.Line 25d, Add lines 25a through 25c - 1439.Entries present on the handwritten Form W-2 are as follows: Box a, Employer's Social security number - 000-00-6587.Box b, Employer identification number (EIN) - 00-0428730.Box c, Employer's name, address and ZIP code - Robin and Eagle, Ltd., 25 Finch Way, Louisville, KY 40201.Box e, Employee's first name and initial - last name - Melinda Swan, 2714 Grouse St., Louisville, KY 40201.Box 1, Wages, tips, other compensation - 12,800.00.Box 2, Federal Income tax withheld - 1,439.00.Box 3, Social Security wages - 12,800.00.Box 4, Social security tax withheld - 793.60.Box 5, Medicare wages and tips - 12,800.00.Box 6, Medicare tax withheld - 185.60.A double-ended black arrow is present over the graphic pointing to Form 1040, line 25a and to Form W-2, box 2. Please click here for the text description of the image.

# Line 26 - Estimated Tax Payments

3.11.3.14.2.30 (01-01-2023) Line 26 - Estimated Tax Payments Delete and edit to the correct line any amounts determined to be other than: ES tax payments An overpayment applied from the 2024 return Edit Action Code "430" to send the return to Rejects in the following circumstances: A statement is present on or near line 26 indicating the taxpayer wants the credit applied to their spouse's account. The return is FS 3 or 6 and there is a statement or schedule present showing how estimated payments are to be allocated.

# Line 27a - Earned Income Credit (EIC)

3.11.3.14.2.31 (01-01-2026) Line 27a - Earned Income Credit (EIC) The taxpayer will claim EIC by any of the following: Entering an amount on line 27a. Writing "EIC" in the line 27a area. Attaching Schedule EIC with entries. Take one of the following actions when no money amount is present on line 27a, and Schedule EIC is not attached: Note: For TY20 and prior, take one of the following actions when no money amount is present on line 27a, Schedule EIC is not attached, and the FS is other than 3 or 6. If the taxpayer writes "EIC" in the line 27a area and Then The amount on line 11a is less than $19,104 ($26,214 for FS 2). Note: See IRM 3.11.3.75.3.1.6 for prior year amounts Edit "888" on line 27a. Note: If editing "888" , a source of earned income must be present. The amount on line 11a is more than or equal to $19,104 ($26,214 for FS 2) but less than $61,555 ($68,675 for FS 2). Note: See IRM 3.11.3.75.3.1.6 for prior year amounts. Correspond for Schedule EIC with Form 3531/6001 using fill-in 29, per Exhibit 3.11.3-18. Note: Do not edit CCC "B" if "888" has been edited or "EIC" is noted. If an amount is claimed on line 27a, and Schedule EIC is missing, correspond when either of the following conditions apply: Line 11a is equal to or greater than $19,104 ($26,214 for FS 2) and less than $61,555 ($68,675 for FS 2) Line 27a is greater than $649 Do not correspond for Schedule EIC or source of earned income if one of the following conditions apply: Primary TIN (or Secondary TIN for FS 2) is invalid Either spouse has an ATIN, ITIN or IRSN DSI checkbox has been checked: "Someone can claim you as a dependent" checkbox "Someone can claim your spouse as a dependent" checkbox Line 11a of Form 1040 is $61,555 ($68,675 for FS 2) or more You can determine the entire income amount to be non-earned income Box 27c is checked. Correspond when EIC is being claimed, and the source of earned income is not indicated or attached and cannot be determined through research. (See Figure 3.11.3-73.) For Form 6001, check box X. For Form 3531, check box 7. Exception: Do not correspond for the source of earned income on Secured Returns. Note: Do not research source of earned income if there are other correspondence issues on the return. Instead, correspond for source of earned income when corresponding for other missing information. See the table below for examples of what is (and is not) earned income. Figure 3.11.3-73 CORRESPOND FOR THE SOURCE OF EARNED INCOME: EIC CLAIMED ON LINE 27aShown are portions of page 1 and page 2, Form 1040.Page 1 contains the following entries: Partial pages 1 and 2 of Form 1040 shows the following entries: Line 1a, Wages, salaries, tips, etc. Attach Form(s) W-2 - 4185.Line 9, This is your total income - 4185.Line 27a, EIC - 434Line 32 - 434Lines 33, 34, and 35a - 434Text box is present over the graphic reads, No income documents attached: RESEARCH. Instruction at bottom of the graphic reads, Correspond when Line 11 of Form 1040 is less than $61,555 (68,675 for FS2) and the amount cannot be determined to be non-earned income. Please click here for the text description of the image. Earned Income NOT Earned Income Form W-2 or similar statement Form 1099-MISC (Box 7 on TY19 and prior) Form 1099-NEC (TY20 and later) Form 1099-R with Distribution Code 3 and/or Disability Form 4137 Form 8919 Schedule C with a positive entry on line 31 Schedule E, Part II with a positive entry on line 32 Schedule F with a positive entry on line 34 Schedule SE Amount on line 1b, Form 1040 or notation of "HSH" Notation on Schedule 1, line 8z indicating self-employment Medicaid Waiver Payment (MWP), Notice 2014-7, IRC 131, In-Home Health Services (IHHS), In-Home Support Services (IHSS), Difficulty of Care payment Amount on Schedule 1 line 8s PYEI Prior Year Earned Income (TY17-TY21 only) Alimony and child support Interest and dividends Non-disability pensions and annuities (e.g., Form 1099-R showing income other than Distribution Code 3) Nontaxable foster care payments Social Security and railroad retirement benefits (including disability benefits) Unemployment compensation (insurance) Veterans' benefits (including VA rehabilitation benefits) Welfare benefits Workers' compensation benefits Schedule E, Part I Wages earned while incarcerated Edit RPC "B" when there is no significant entry on line 27a and the box on line 27c is checked. Edit RPC "B" when there is no significant entry on line 27a, and the taxpayer has written: "No" or "None" in the line 27a area. (See Figure 3.11.3-74.) "Amish" or "Mennonite" anywhere on the return. "Exempt Notary" , "Exempt Form 4029" , or "Exempt Form 4361" anywhere on the return. A clear indication that they do not want or do not qualify for EIC. Note: A blank is not a "clear indication" . Do not edit RPC "B" solely because the form has zeros or dashes on all unused lines. The zeros or dashes may indicate the lines are not being used, not that the taxpayer does not want or qualify for EIC. Exception: Do not edit RPC "B" when "EIC" is noted on or to the right of line 27a, "888" has been edited to line 27a, or if a Schedule EIC with entries is attached. "X" the amount on line 27a and edit RPC "B" when any of the following are present: a clear indication that an exemption from SE tax was given on Form 4029 or Form 4361 Form 4029 or Form 4361 is attached notation of "Exempt/Notary" or "Exempt" notation of "Amish" notation of "Mennonite" Figure 3.11.3-74 EDITING RPC "B": TAXPAYER HAS WRITTEN "NO" IN THE LINE 27a AREA, EIC NOT CLAIMEDShown are portions of pages 1 and 2, Form 1040.Page 1 of Form 1040 shows the following entries: Line 11a, AGI is $31,600.Page 2 of Form 1040 shows the following entries: Line 25d, Federal income tax withheld from Forms W-2 and 1099 - 3350. Line 27a, Earned Income Credit (EIC) - The taxpayer wrote No on line 27a to indicate she is not eligible for EIC.Line 33, Total Payments - 3350. Please click here for the text description of the image.

# Line 28 - Additional Child Tax Credit (Schedule 8812)

3.11.3.14.2.32 (01-02-2024) Line 28 - Additional Child Tax Credit (Schedule 8812) If an amount is claimed on line 28 and there are 3 or more qualifying children with the CTC checkbox marked in row (7) of the dependent area of the return, Schedule 8812 must be attached. Note: For TY18 and later ITINs are not valid on Schedule 8812. If Schedule 8812 is missing and the condition in (1) above applies, correspond.

# Line 29 - Refundable American Opportunity Credit or Education Credit (Form 8863)

3.11.3.14.2.33 (12-11-2020) Line 29 - Refundable American Opportunity Credit or Education Credit (Form 8863) If an amount is claimed on line 29, Form 8863 must be attached. If missing, correspond for Form 8863.

# Line 30 - Refundable Adoption Credit (Form 8839)

3.11.3.14.2.34 (01-01-2025) Line 30 - Refundable Adoption Credit (Form 8839) For TY25 and later, if an amount is claimed on line 30, Form 8839 must be attached. If missing, correspond for Form 8839.

# Line 31 - Other Payments and Credits

3.11.3.14.2.35 (01-01-2025) Line 31 - Other Payments and Credits If an amount is claimed on line 31, Schedule 3 must be attached. Correspond for Schedule 3 if missing. Exception: Do not correspond if line 31 can be determined to be a subtotal or if a Schedule 3 can be dummied from attachments. When dummying Schedules 1-3, use Form 6114-A. Do not dummy, instead correspond when corresponding for other missing information. Follow instructions below for dummying Schedule 3 Part II: If Then Form 8962 is attached Dummy the line 26 amount to line 9, Schedule 3. Form 4136 is attached Dummy the line 17 amount to line 12, Schedule 3. Form 8885 is attached Dummy the line 5 amount to line 14, Schedule 3. Note: This list is not all inclusive.

# Line 32 - Total Other Payments and Refundable Credits

3.11.3.14.2.36 (01-01-2025) Line 32 - Total Other Payments and Refundable Credits Compute and edit line 32 when blank, dash, zero or illegible, and there are entries leading to a total. Note: Do not include "888" when it has been edited on line 27a.

# Line 33 - Total Payments

3.11.3.14.2.37 (01-01-2025) Line 33 - Total Payments When there is an amount on line 33 and lines 25d, 26, and 32 are blank, and no withholding documents (Forms W-2, W-2G or 1099 Series) are attached, take one of the following actions. If And Then The amount on line 33 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ there is a significant entry on line 1a, 4b or 5b Form 1040 or line 7, Schedule 1, Correspond for an explanation of the amount on line 33. For Form 6001 use box O, for Form 3531 use box 19-20. The amount on line 33 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ there are no significant entries on lines 1a, 4b or 5b Form 1040 or line 7, Schedule 1, Edit the amount to line 26. The amount on line 33 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ there is a significant entry on line 1a, 4b or 5b Form 1040 or line 7, Schedule 1, Edit the amount to line 25d and edit RPC "G" . The amount on line 33 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ there are no significant entries on lines 1a, 4b or 5b Form 1040 or line 7, Schedule 1, Edit the amount to line 26. Delete any credits identified by the taxpayer on lines 25d through 33 (dotted portion) that do not belong on the current year Form 1040. For example, a credit for a prior year refund not received. Compute and edit line 33 when it is blank, dash, zero, or illegible and there are entries present leading to a total.

# Refund or Amount Owed - Lines 34 through 38

3.11.3.14.3 (12-11-2020) Refund or Amount Owed - Lines 34 through 38 Line 34 is not a T-line. Lines 35a and 37 are T-Compute lines. Edit lines 35a, 36 and 37 in dollars and cents when adjusting or computing and editing amounts.

# Line 35a - Refund

3.11.3.14.3.1 (01-01-2026) Line 35a - Refund Compute and edit line 35a when lines 34, 36, and 37 are all blank, line 33 is greater than line 24, and any one of the following conditions are present: Line 24 has an entry. The taxpayer computed or indicated no tax due on lines 16, or 24. It can be determined that line 24 would be zero if it were computed. Do not edit CCC "B" when line 35a has been computed to be a significant amount. Edit Action Code "341" when the amount on line 35a is: Less than $1 and the taxpayer submits a written request for a refund. One hundred million dollars ($100,000,000) or more and within 21 days of the expiration of the 45-day interest free period. Note: Consider the return within the 21 day time frame if the processing date is more than 20 days after the Received Date or the Return Due Date (whichever is later). Hand carry fully edited refund returns of $100,000,000 or more to your work leader. The work leader will ensure all correspondence and/or research is addressed and carry the return as a walk through to Numbering, ISRP and ERS to help in providing subject matter expert support for timeliness. See (3) above for possible editing of Action Code "341" .

# Lines 35b, 35c, and 35d - Direct Deposit Information

3.11.3.14.3.2 (02-02-2023) Lines 35b, 35c, and 35d - Direct Deposit Information Edit a checkmark to the left of the direct deposit area when numeric entries are present and neither of lines 35b or 35d are deleted as instructed in (2) below. Note: The account number may contain alpha-numeric entry. Take the following actions to perfect lines 35b, 35c, and 35d: If Then Routing number present Account number present Neither checking nor savings box marked Edit a checkmark in the "checking" box (or to the left of the word "checking" if no box is present). (See Figure 3.11.3-75a.) Routing number present Account number present Both checking and savings box marked Circle the box that represents "savings" . (See Figure 3.11.3-75b.) Routing number present and Account number NOT present or Routing number NOT present Account number present Edit an "X" in the first position of the blank line, or if the field is not boxed-in, to the left of the blank line. (See Figure 3.11.3-76a.) Routing number blank Account number blank Both checking and savings boxes blank Edit a single "X" over Routing and Account number lines. (See Figure 3.11.3-76b.) Routing number blank Account number blank Checking or savings is present Edit an "X" in the first available blank position for both Routing number and Account number lines. (See Figure 3.11.3-76c.) Routing number altered and/or Account number altered or, if either or both have been lined through by another area (e.g., CII, 1040-X) Edit an "X" in the first position for both Routing and Account number lines. If either checking or savings box is not already indicated, edit a checkmark in the checking box. (See Figure 3.11.3-76d.) Pre-printed X's are Present in Routing number Account number Routing and Account number are also present Edit an "X" in the first position for both Routing and Account number lines. (See Figure 3.11.3-76e.) Pre-printed X's are Present in Routing number Account number Checking and/or savings Edit a single "X" over Routing and Account number lines. (See Figure 3.11.3-76f.) Pre-printed X's are Present in Routing number Account number Checking and savings is blank Edit a single "X" over Routing and Account number lines. (See Figure 3.11.3-76g.) Note: If entries other than X are present, such as the dash or asterisk, they will be treated the same as an X. Figure 3.11.3-75 Editing Direct Deposit Information on Line 35aGraphic a title reads: Neither box on line 35c marked: edit the checking box.Graphic a: This graphic demonstrates editing Direct Deposit checkboxes when the information is to be picked up by Data Conversion. Both routing number and account number are present, and a red checkmark has been edited to the left of the lines. Neither checking nor savings box have been checked. A red checkmark has been edited in the checking box.Graphic b title reads: both boxes on line 35c are marked: circle the savings box.Graphic b: This graphic demonstrates editing Direct Deposit checkboxes when the information is to be picked up by Data Conversion. Both routing number and account number are present, and a red checkmark has been edited to the left of the lines. Both checking or savings boxes have been checked. The savings box had been circled in red. Please click here for the text description of the image. Figure 3.11.3-76 Editing Direct Deposit Information on Lines 35b and 35dThis graphic demonstrates deleting the Direct Deposit information when it is not to be transcribed. There are 7 figures.Figure a title reads: Either of lines 35b or 35d are blank. Line 35b routing number reads 130000028. Line 35d Account number is blank. A small red x had been edited in the first box of the account number.Figure b title reads: Both lines 35b and 35d are blank and line 35c is also blank. A red X had been edited in the first boxes of lines 35b and 35d. Another section shows a prior year and the entire area of routing, type and account number x'd out in red.Figure c title reads: Both lines 35b and 35d are blank and line 35c is marked. It shows current and prior year direct deposit area. A red X has been edited in line 35b and 35d on both current and prior year.Figure d title reads: Lines 35b and/or 35d have been altered. Line 35b has 190000027 as the routing number. A small red X has been edited in the first box. Line 35d has been crossed out and written to the left a different account number. A small red X has been edited in the first box.Figure e title reads: Pre-printed X's in lines 35b and 35d and routing and account information is present. X's are preprinted in lines 35b and 35d. A small red X has been edited in the first box of both lines. The taxpayer has written in red and account number to the left of line 34 and 35a. Box 35c has a checkmark.Figure f title reads: Pre-printed X's in lines 35b, 35c, and 35d. X's are preprinted in lines 35b, 35c and 35d. An elongated red X has been edited in the first box of 35b and 35d.Figure g title reads: Pre-printed X's in lines 35b and 35d and line 35c is blank. X's are preprinted in lines 35b and 35d. Line 35c is blank. An elongated red X has been edited in the first box of line 35b and 35d. Please click here for the text description of the image.

# Line 36 - ES Credit Elect

3.11.3.14.3.3 (12-11-2020) Line 36 - ES Credit Elect When lines 34, 35a, and 36 are the same, see Figure 3.11.3-77 and perfect them as follows: If ES payments (Line 26) Then Are claimed, "X" the entry on line 35a. Are not claimed, "X" the entry on line 36. Note: An overpayment can be divided between lines 35a (refund) and 36 (ES credit elect). Edit Action Code "430" to send the return to Rejects in the following circumstances: A statement is present on or near Form 1040, line 26 or line 36, indicating the taxpayer wants the credit applied to their spouse's account. The return is FS 3 or 6 and there is a statement or schedule present showing how estimated payments are to be allocated. Exclude the additional amount when line 36 includes an amount for any of the following: Late filing penalty Late payment penalty Interest Note: Do not exclude estimated tax penalty. Figure 3.11.3-77 EDITING LINES 35a AND 36Shown are three graphics depicting the Payments and Refund sections of Form 1040.First graphic's entries are as follows: Line 33, Total Payments - 3172.27.Line 34, Amount you overpaid - 627.76.Line 35a, Amount of line 34 you want refunded to you - 627.76.Line 36, Amount of line 34 you want applied to your 2026 estimated tax - 627.76. There is a red X edited to the left of the dollar amount.Text at the bottom of the graphic reads: X Line 36 when ES tax payments are not claimed and Lines 34, 35a, and 36 have the same entries.Second graphic's entries are as follows: Line 26, 2025 estimated tax payments - 500.00.Line 33, Total Payments - 2645.00.Line 34, Amount you overpaid - 445.00Line 35a, Amount of line 34 you want refunded to you - 445.00. There is a red X edited to the left of the dollar amount.Line 36, Amount of line 34 you want applied to your 2026 estimated tax - 445.00.Text at the bottom of the graphic reads: X Line 35a when ES tax payments are claimed and Lines 34, 35a, and 36 have the same entries.Third graphic's entries are as follows: Line 33, Total Payments - 3670.00.Line 34, Amount you overpaid - 1200.00.Line 35a, Amount of line 34 you want refunded to you - 600.00.Line 36, Amount of line 34 you want applied to your 2026 estimated tax - 600.00.Text at the bottom of the graphic reads: Allow the division of the overpayment amount between refund and ES credit elect when Lines 35a and 36 are different from Line 34. Please click here for the text description of the image.

# Line 37- Amount You Owe (Balance Due)

3.11.3.14.3.4 (12-11-2020) Line 37- Amount You Owe (Balance Due) Compute and edit line 37 when it is blank, if lines 34, 35a and 36 are blank and line 24 is greater than line 33. Do not edit CCC "B" when line 37 has been computed to a significant amount.

# Line 38 - Estimated Tax Penalty (Form 2210 or Form 2210-F)

3.11.3.14.3.5 (05-21-2025) Line 38 - Estimated Tax Penalty (Form 2210 or Form 2210-F) Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts (Sequence Code 06), and Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers, (Sequence Code 06A) are not transcribed forms. Delete these forms after editing line 38. Edit CCC "P" when Form 2210 is attached and any of the following conditions apply: Tax year is 2018 and Box A in Part II is marked and "80% or 85% Waiver" is noted next to Box A or in the Box A area. Box A or B in Part II is marked, and a statement is attached indicating the reason the taxpayer was unable to meet the estimated tax requirements. Statement must indicate: The taxpayer has retired after reaching age 62 or, Has become disabled during the tax year or the prior tax year. Note: If statement is not present, edit CCC "7" and correspond using Letter 369C, open paragraph U using the following verbiage: "We cannot consider your request for a waiver of the estimated tax penalty because the required documentation was not attached to your return. If you receive notice of penalty assessment, you may request a consideration of the assessment by mailing the required documentation along with a copy of your Form 2210, to the address that will be indicated on the notice of assessment." Any of C-E in Part II, are marked. There is any indication on Form 2210, or in the line 38 area of Form 1040 of Annualized Income (AI). Disaster/loss is indicated. See Exhibit 3.11.3-9. Edit CCC "P" when Form 2210-F is attached, and all the following conditions are met: Tax Period is 2025/12 and, Box A (relating to a waiver) Part I, is checked and, The return was received no later than April 15, 2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Edit CCC "P" when Form 2210-F is attached, and all the following conditions are met: Tax period ended 2025 or 2026 with a month ending other than 12 (i.e., fiscal year return). Box A in Part I is marked and a statement is attached indicating reason for the waiver. Statement must indicate: The taxpayer has retired after reaching age 62 or older or, Has become disabled during the tax year or the prior tax year. Note: If statement is not present, edit CCC "7" and correspond using Letter 369C, open paragraph U using the following verbiage: "We cannot consider your request for a waiver of the estimated tax penalty because the required documentation was not attached to your return. If you receive notice of penalty assessment, you may request a consideration of the assessment by mailing the required documentation along with a copy of your Form 2210, to the address that will be indicated on the notice of assessment." Reminder: DO NOT edit CCC "P" on a return for TY23 and prior with a Form 2210-F attached. If line 38 is blank, edit to line 38 any significant amount from: Form 2210, Part III, line 19 (TY20 and prior, Part III, line 17 or Part IV, line 27) Form 2210-F, line 16 When CCC "P" is edited, compare the line 38 entry with the amount on Form 2210, line 19 (Form 2210-F, line 16). Take the following actions when the entry on line 38 is different from the amount on Form 2210 or Form 2210-F after allowing for rounding: "X" the line 38 entry. Edit the amount from Form 2210 or Form 2210-F to line 38.

# Signature

3.11.3.14.4 (01-23-2025) Signature An original signature, made by the taxpayer, is required below the jurat (perjury statement) and within the box "Sign Here" area of the return. Exception: Accept a taxpayer's signature elsewhere on the return, if the taxpayer has arrowed their own signature to the correct area. Correspond using Form 3531 to mail back a tax return with a missing or invalid signature to the taxpayer. Mark boxes as required. Be sure to identify and include all other correspondence conditions on Form 3531 when mailing a return back to a taxpayer for a missing, photocopied, or incorrectly placed signature. Exception: On disaster or numbered returns, correspond for missing signatures using Form 6001. Do not send the return back to the taxpayer. Correspond for an original signature only when you cannot clearly determine whether the present signature is an original signature. A signature that does not appear under a jurat statement can warrant up to two correspondences to obtain a signature in the proper area. See IRM 3.11.3.5.3.2. For returns with signatures or an exception listed in paragraphs (7) and (8), continue processing. If correspondence is needed, follow normal correspondence instructions. Faxed or scanned signatures are acceptable only when they are received from another IRS area. Accept faxed or scanned signatures from the following areas: - Another IRS area (e.g., Substitute for Return (SFR), EEFAX) - Returns marked "59X-XX" (excluding "599-18" ) from Collection Operation - Correspondence Imaging Inventory (CII) from Accounts Management - Returns stamped by RIVO and/or edited with SPC "B" or "M" - Taxpayer Advocate Service (TAS) Note: TAS will refer to IRM IRM 13.1.18.8.3 for specific instructions on accepting faxed signatures and the limited circumstances when it is necessary to fax a return to the IRS. - Centralized Offer in Compromise (OIC/COIC) These returns may have "Process as Original" , "PAO" , "Process as Original - Faxed Return" , or similar statement present at the top of the return and Form 3210 may be present. Joint returns require the signature of both taxpayers except when a notation indicates the spouse is: Deceased and taxpayer is filing as the surviving spouse A "POW-MIA" Unable to sign the return due to health reasons In a combat zone/qualified hazardous duty area Any of the following and a POA is attached: overseas (including military), incapacitated by disease or injury, or received advance permission from IRS. Note: When using Form 3531 to correspond for this condition, mark Box 1. Do not correspond for a missing signature when any of the following conditions are present: "Substitute for Return Prepared by IRS" is noted, a signed Form 1040-X is attached for the same period with an original signature, "See 1040-X" is noted, or "dummy" return. "Section 6020(b)" or "prompt assessment" is noted or Form 4810 is attached. Return is "amended" , "corrected" , "revised" , "tentative" , or "superseding" (See the amended return instructions in IRM 3.11.3.6.2.1.) Form 8879 is attached with a valid original signature or E-Signature, and there is an indication of rejected electronic filing or prior year. Note: See Exhibit 3.11.3-1 when Form 8879 is attached. Note: If Form 8879 is not present and there is only a letter or statement present on the return or an attachment or a 5-digit PIN present in the signature area of the return, correspond for an original signature. The return is coming from Exam, Collection or Accounts Management and "PAO" or "Process as Original" is present on the return. An employee's IDRS number is present on the signature line. Taxpayer signed an attached CP 59 or Letter 143C on the Sign Here line. CSCO will notate in the "sign here" area of the return when the taxpayer signed under the jurat on the CP 59 or Letter 143C. Form 15103 with a valid signature is attached. If FS2, each taxpayer missing a signature on the return must have a valid signature on Form 15103. Automated Substitute for Return "ASFR" is notated in the top margin, a pink Form 3531 is attached, or Letter 2566 (SC/CG) or Letter 3219 (SC/CG) is attached. Returns meeting these criteria will be pulled from the batch and routed to ASFR. See IRM 3.11.3.6.2.19.1. There is an indication of TRPRT (transcript of a return). Computer Condition Code (CCC) "3" is already present on the return. Correspondence Imaging Inventory (CII) return. Paper-printed MeF returns that are sent from TAS. Efile Graphic Print (Includes when the notation is circled out or lined through.) Centralized Office in Compromise, "OIC" or "COIC" is present on the return. Correspond for the signatures of two witnesses, if not present, when the taxpayer signs the return with a mark such as an "X" . Use Form 3531 to correspond for this condition, mark Box 1. Treat the return as unsigned and correspond for the missing, legal signature(s) if the return has no jurat or the jurat is incomplete. Use Form 3531, Box 2. When the jurat on a return has been altered or deleted treat it as a Frivolous Filing. For unnumbered returns, prepare Form 4227 and route the return to Examination. For numbered returns, edit Action Code "331" . Note: Refer to the information on frivolous filer/non-filer returns in the special situations subsection of IRM 3.11.3.6.1.6 for more instructions when the taxpayer deleted or altered the jurat. If the taxpayer used a thumbprint instead of a signature, route to the Frivolous Filing Program (FRP), unless already seen by Frivolous and then process the return as an original and do not correspond for signature. If the taxpayer is a minor child and the return is signed by an individual other than the taxpayer: A minor child's return signed by their parent never requires documentary evidence. A minor child's return signed by their guardian or other fiduciary representative requires documentary evidence ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (See IRM 3.11.3.11 for a list of fiduciary designees.) All other relationships always require documentary evidence. Note: If using Form 3531 to correspond for this condition, mark Box 1. Note: Additional special editing procedures are required on a minor taxpayer's return. Refer to the special editing instructions in IRM 3.11.3.11.2 for more information. If the return is signed by any of the following: An incompetent taxpayer's return signed by a parent or spouse never requires documentary evidence. A taxpayer's return signed by an attorney, CPA, or a representative of a bank or other fiduciary institution, to include credit unions, pension funds, etc., never requires documentary evidence. All other relationships always require documentary evidence. Correspond if missing (Court papers are acceptable as documentary evidence). Note: If using Form 3531 to correspond for this condition, mark Box 1. Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Additional special editing procedures are required on a return with a fiduciary relationship. Refer to the special editing instructions in IRM 3.11.3.11 for more information. Refer to the decedent return instructions in IRM 3.11.3.10 when the taxpayer is deceased. Additional editing is always required on a decedent return. If a signature is missing on a decedent return, mark box 27 on a Form 3531. If a joint return is missing the spouse's signature and there is an indication the spouse refused to sign, correspond for the missing signature or correct filing status. Correspond using Form 3531 and fill-in 24, per Exhibit 3.11.3-18.

# Identity Protection Personal Identification Number (IP PIN)

3.11.3.14.5 (02-14-2024) Identity Protection Personal Identification Number (IP PIN) Identity Protection Personal Identification Number (IP PIN) is in the "Sign Here" area of the return. If it is more or less than 6 numeric digits, circle the IP PIN.

# Paid Preparer Data

3.11.3.14.6 (12-11-2020) Paid Preparer Data Preparer data is located below the taxpayer signature area. If information is present in the Paid Preparer Data area Form 8948 should be present with the return. Edit the E-File Waiver Indicator in the bottom right margin to the right of the Identity Protection PIN on Form 1040 returns or TY17 and prior Form 1040A (TY17 and prior Form 1040EZ), to the right of the daytime phone number. Edit the E-File Waiver indicator as follows: If the box marked on Form 8948 is: Then Box 1 Edit E-File Waiver Indicator "1" . (See Figure 3.11.3-78.) Box 2 Edit E-File Waiver Indicator "2" . Box 3 Edit E-File Waiver Indicator "3" . Box 4 Edit E-File Waiver Indicator "4" . Box 5 Edit E-File Waiver Indicator "5" . Boxes 6a - 6c Edit E-File Waiver Indicator "6" . More than one box is marked, Edit the E-File Waiver Indicator according to the following priority: Boxes 6a - 6c Box 3 Box 2 Box 1 Box 4 Box 5 No box is marked but there is a notation near a box, Follow taxpayer's intent. Figure 3.11.3-78 EDITING THE E-FILE WAIVER INDICATORShown is Form 8948, Preparer Explanation for Not Filing Electronically. Also shown is the bottom portion of page 2, Form 1040.On Form 8948 Box 1 Taxpayer chose to file this return on paper is marked.The bottom of page 1, Form 1040, shows Paid Preparer data is present.The bottom right margin of page 1, Form 1040, shows E-File waiver Code 1 edited in red form the box which was checked on the Form 8948. Please click here for the text description of the image.

# Preparer Code

3.11.3.14.6.1 (01-01-2024) Preparer Code The Preparer Code is edited in the margin to the right of the Paid Preparer Use Only area. Edit the Preparer Code as follows: Edit "P" if there is an indication the return was prepared by the IRS. (e.g., "IRS Prepared" , "Prepared but not audited" , Dummy return, prepared by IRS, and "IRS Prepared but not audited" .) Edit "R" if there is an indication the return was reviewed by the IRS. Exception: The presence of a PTIN negates the requirement for the editing of a Preparer's Code. See IRM 3.11.3.14.6.2.

# Preparer TIN (PTIN)

3.11.3.14.6.2 (11-29-2019) Preparer TIN (PTIN) Edit the Preparer's PTIN by taking the following actions: If Then Blank with a single PTIN in the Paid Preparer area, Take no action. Blank with no PTIN in the Paid Preparer area, Perfect from attachments if possible. Illegible or incomplete, Perfect from attachments if possible. If unable to perfect, delete. Both an SSN and a PTIN are present in the Paid Preparer area, Delete the SSN. Multiple PTINs are present in the Paid Preparer area, Delete all but the first PTIN. Only an SSN or multiple SSNs are present in the Paid Preparer area, Take no action. Note: PTINs are identified by the alpha character "P" or "S" followed by 8 numerics. The presence of a PTIN negates the requirement for the editing of a Preparer's Code. Edit the EIN by taking the following actions: If Then Blank with an EIN in the Paid Preparer area, Take no action. Blank with no EIN in the Paid Preparer area, Perfect from attachments if possible. Illegible or incomplete, Perfect from attachments if possible. If unable to perfect, delete the EIN. Multiple EINs are present, Delete all but the first entry. Note: Employer Identification Number (EIN) is a 9-digit number in the following format, XX-XXXXXXX.

# Preparer Phone Number

3.11.3.14.6.3 (11-29-2019) Preparer Phone Number Delete any incomplete, invalid (e.g., all 9's or all 0's), or illegible phone number. Note: A complete domestic phone number consists of 10 digits.

# Schedule 1 - Additional Income and Adjustments to Income

3.11.3.15 (01-01-2025) Schedule 1 - Additional Income and Adjustments to Income The instructions in this subsection of the manual are for editing Schedule 1. Edit Sequence Number "01" in the upper-right margin of Schedule 1 if not preprinted. If only Schedule 1, page 2 is attached, with T-lines present or edited, edit Sequence Number "01" in the upper-right margin of Schedule 1, page 2. The following are the T-lines and T-Compute lines on Schedule 1: T-Lines T-Compute Lines 1099-K Amount (below names found on form) Line 1 Line 2a Lines 3 through 7 Line 8r Line 9 Lines 11 through 18 Lines 19a and 19b Lines 20 and 21 Line 23 Line 25 982 Indicator (dotted area left of Line 11) Line 9 Line 25 Lines 1 through 10 are for additional income and lines 11 through 26 are for adjustments to income. "X" Schedule 1 if there are no significant T-line entries present or edited on Schedule 1. Exception: Do not delete if the 982 Indicator is/should be edited. Only one Schedule 1 can be processed. If more than one is attached, combine related T-line amounts onto one schedule and "X" those schedules not used.

# Schedule 1, Lines 2a and 2b - Alimony Received and Date of Divorce

3.11.3.15.1 (01-01-2026) Schedule 1, Lines 2a and 2b - Alimony Received and Date of Divorce Edit SPC "4" when there is an amount entered on Schedule 1, line 2a and the date entered on line 2b is after December 31, 2018. When an amount is present on line 2a and the date is missing on line 2b, correspond for the missing date. When using Form 3531, mark Box 18 and when using Form 6001, use paragraph P. Take no action when the word "received" is crossed out and the word "recaptured" has been added in its place.

# Schedule 1, Line 3 - Business Income or Loss

3.11.3.15.2 (11-12-2021) Schedule 1, Line 3 - Business Income or Loss If an amount is present on Schedule 1, line 3 and Schedule C is not attached: If And Then A document from which a Schedule C can be dummied is attached, Dummy a Schedule C. Edit the income to lines 1 and 3. Edit the expenses to line 28. Edit other T-lines as necessary. Note: See Exception below. There are no documents attached from which a Schedule C can be dummied. the amount on line 3 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Dummy a Schedule C. Edit a positive amount to lines 1 and 3. Edit a negative amount to line 28. Note: See Exception below. There are no documents attached from which a Schedule C can be dummied. the amount on line 3 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond for the missing Schedule C. Note: If Schedule SE is not attached or reported, also correspond for SE tax liability when the amount on line 3 is $434 or more. For Form 6001, use box V. For Form 3531, check box 16. Exception: Do not dummy Schedule C if corresponding for other missing return items. Instead, include the request for Schedule C in the correspondence to the taxpayer.

# Schedule 1, Line 4 - Other Gains or Losses

3.11.3.15.3 (01-01-2026) Schedule 1, Line 4 - Other Gains or Losses If an amount is present on Schedule 1, line 4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Form 4797, Form 4684, or a statement must be attached. If missing, correspond for Form 4797. Exception: Correspond for Form 4684 instead of Form 4797, if the taxpayer notated "Form 4684" or checked the box indicating a Form 4684. Note: Do not"X" line 4 when the taxpayer has notated "Form 4684" .

# Schedule 1, Line 5 - Rents, Royalties, Partnerships, Estates, Trusts, or S Corporations

3.11.3.15.4 (01-01-2023) Schedule 1, Line 5 - Rents, Royalties, Partnerships, Estates, Trusts, or S Corporations If an amount is present on Schedule 1, line 5 and Schedule E is not attached, but Form 4835 is attached, "dummy" a Schedule E as follows: If Form 4835, Then Line 32, is a positive amount, Edit that amount to line 40 on Schedule E. Line 34c, is a negative amount, Edit that amount to line 40 on Schedule E. (See note below) Line 34c, is blank, Edit the loss from line 32 on Form 4835 to line 40 on Schedule E.(See note below) Line 7, is a positive amount, Edit that amount to line 42 on Schedule E. Note: If a taxpayer notates PAL, do not move the negative amount to line 40 on Schedule E. If an amount is present on Schedule 1, line 5, but neither Schedule E nor Form 4835 is attached, dummy a Schedule E (if possible) using supporting statements and the table below: If there is a clear indication the income is from: Edit a positive amount to: OR Edit a negative amount to: Rents or royalties, Line 24, Schedule E. Line 25, Schedule E. A partnership or S-Corporation, Line 30, Schedule E. Line 31, Schedule E. An Estate or Trust, Line 35, Schedule E. Line 36, Schedule E. Note: Supporting statements include Schedule K-1, Form 1065, Form 4835, Form 1099-MISC, or source of income indicated on Schedule 1, line 5. If no supporting documents are attached to a Schedule E and the amount on Schedule 1, line 5 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, dummy a required Schedule E by editing a positive amount to line 24 or a negative amount on line 25 Schedule E. Exception: Do not dummy a Schedule E if corresponding for other missing return items. Instead, include the request for Schedule E in the correspondence to the taxpayer. Correspond for the missing Schedule E when the amount on Schedule 1, line 5 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and a dummy Schedule E cannot be prepared from attachments. Note: Correspond for Schedule E, if an attached Schedule E is blank.

# Schedule 1, Line 6 - Farm Income or Loss

3.11.3.15.5 (11-12-2021) Schedule 1, Line 6 - Farm Income or Loss If an amount is present on Schedule 1, line 6 and Schedule F is not attached: If And Then A document from which a Schedule F can be dummied is attached, Dummy a Schedule F. Edit the income to line 9 (bracket if negative). Edit the expenses to line 33. Edit other T-lines as necessary. Note: See Exception below. There are no documents attached from which a Schedule F can be dummied. the amount on Schedule 1, line 6 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Dummy a Schedule F. Edit a positive amount to line 9 Schedule F. Edit a negative amount to line 33 Schedule F. Note: See Exception below. There are no documents attached from which a Schedule F can be dummied. the amount on Schedule 1, line 6 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond for the missing Schedule F. Note: If Schedule SE is not attached or reported, also correspond for SE tax liability when the amount on Schedule 1, line 6 is $434 or more. For Form 6001, use box V. For Form 3531, check box 16. Exception: Do not dummy Schedule F if corresponding for other missing return items. Instead, include the request for Schedule F in the correspondence to the taxpayer.

# Schedule 1, Line 7 - Unemployment Compensation (UEC)

3.11.3.15.6 (01-01-2026) Schedule 1, Line 7 - Unemployment Compensation (UEC) If Form 1099-G is attached, perfect Schedule 1, line 7 when it is blank, or amount differs from the gross amount of Unemployment Compensation (UEC) on Form 1099-G. Note: For TY20, take no action when the amount entered by the taxpayer differs from the gross amount of UEC on Form 1099-G. Delete any amount identified as supplemental benefits received from a company-financed supplemental unemployment benefits (SUB) fund. Include the amount of SUB pay on line 1a Form 1040. Take no action when a statement is present indicating an adjustment to unemployment compensation was made such as "repaid" , "pay back" or "repayment" or the checkbox on line 7 is checked.

# Schedule 1, Lines 8a through 8z - Other Income

3.11.3.15.7 (02-16-2024) Schedule 1, Lines 8a through 8z - Other Income The taxpayer may include a variety of income types on Schedule 1, lines 8a - 8z. Instructions for the following types of income are included in this subsection of the manual: Self-Employment Income Gambling Nontaxable Income Scholarships, Grants, Stipends and Fellowships not reported on Form W-2 Take no action for entries on lines 8a - 8z unless specifically instructed in (3) below. Use the table below for editing based on taxpayer entries on Schedule 1, lines 8a - 8z: Entered by Taxpayer on Schedule 1, Lines 8a through 8z Action Dependent Care Benefits (DCB) Move to line 1z Form 1040. Disability Pension Move Disability Pension to line 1z Form 1040 if Form 1099-R, box 7, has Distribution Code 3. Form 2555 (Indication of Foreign Income Exclusion) or Form 2555-EZ (TY18 and prior) - Line 8d Treat as an international return. (See IRM 3.11.3.6.2.13 and paragraph (8) below.) Gambling, Gross (losses not subtracted) If Schedule A is attached, see IRM 3.11.3.19.1. Gambling, Net (winnings minus losses) See IRM 3.11.3.15.7(6). Indian Gaming Proceeds (IGP), Indian Tribal Distribution, Indian Tribal Earnings, Native American, or similar statement Edit RPC "G" if withholding is present on line 25a-25d form 1040 Non-Employee Compensation If amount is $434 or more (with or without Form 1099-NEC), and Schedule SE is not attached or reported, edit RPC "N" . Note: Do not edit RPC "N" if Self-Employment and non - self-employment cannot be broken down. Nontaxable Income See IRM 3.11.3.15.7(7) for a complete list. Adjust Schedule 1, line 9 to exclude nontaxable amount. Restitution of The Holocaust, Nazi Regime, or a similar statement "X" Schedule 1, line 9. Section 965/965(a) If an amount is present, edit RPC "F" ; Form 965-A must be attached. However, if missing, correspond only if corresponding for other missing information. Self-employment types of income See IRM 3.11.3.15.7(4). Unemployment Compensation Exclusion (UCE) Take no action. (TY20 only) U.S. Treasury Rebate, Federal Tax Refund, Rate Reduction Rebate, or a similar statement "X" Schedule 1, line 9. If self-employment income is present on Schedule 1, line 8z, take the following actions: If the amount is $434 or more and Schedule SE is not attached or reported and cannot be dummied, edit RPC "N" . (See Figure 3.11.3-79.) If Form 1099-NEC is present with or without a notation on Schedule 1, line 8z and an amount is present in box 1, Form 1099-NEC, edit RPC "N" unless the amount is less than $434 or Schedule SE is present. On prior year returns, amount may be found on Form 1099-MISC, box 7. Note: Do not edit RPC "N" if any of the following conditions exist: - DSI return and taxpayer notes: wages from parent or newspaper route. - Self-Employment and non-self-employment cannot be broken down. (See Figure 3.11.3-80.) - Taxpayer reported self-employment income on Schedule 1, line 8z and included the amount on Form 8919. Figure 3.11.3-79 Identifying self-employment on Line 8zFigure is split into parts a and b. Both figures show a Schedule 1 from lines 8q through 9. Part a is titled, Self-Employment of $434 or more is present: Edit RPC N. The bottom portion of Form 1040 Page 1 is also shown below Schedule 1. Entries are as follows: Line 8z, Other income - 1500.00. Child care is written on the dotted portion of line 8z. RPC N is edited in red to the bottom margin, left side of Form 1040, Page 1, to indicate Self-Employment and Schedule SE is not attached.A text box is present over the graphic that reads, Schedule SE is not attached or dummied.Part b is titled, Self-Employment is less than $434: Do not edit RPC N. Entries are as follows: Line 8z, Other income - 400.00. Child care is written on the dotted portion of line 8z.A text box is present over the graphic that reads: Schedule SE is not required. Please click here for the text description of the image. Figure 3.11.3-80 Not Editing RPC N: self-employment Portion of the Line 8z Amount cannot be determinedShown is a Schedule 1, showing lines 8t through 10. Entries are present as follows: Line 8z, Other income - 1200.00.Tutoring & Lottery is present on the dotted portion of line 8z. There is no clear breakdown of Self-Employment so CCC N cannot be edited.Line 9, Total other income - 1200.00.Line 10, additional income - 1200.00. Please click here for the text description of the image. Edit an amount from Form 1099-NEC (PY Form 1099-MISC) to Schedule 1, line 9 only when there is a clear indication the amount was not included on the return. Do not include the Form 1099-NEC (PY Form 1099-MISC), amount on Schedule 1, line 9 when any of the following are attached by the taxpayer: Schedule C Schedule E (Part II) Schedule F Form 2106 Use the following table to determine the correct action when the taxpayer includes gambling amounts on Schedule 1, line 8b: If the taxpayer includes And Then Gross winnings (does not subtract losses), Schedule A is attached, Refer to the Schedule A editing instructions in IRM 3.11.3.19.1. Net winnings (subtracts losses from winnings), There is an indication the taxpayer is a professional gambler, Delete amount from Schedule 1, line 9. Include amount on Schedule 1, line 3. Correspond for Schedule C. Note: Also correspond for Schedule SE when the amount on Schedule 1, line 3 is $434 or more. If using Form 6001, check paragraph V. If using Form 3531, check box 16. Net winnings, The netted amount is not zero, "X" Schedule 1, line 9. Net winnings to zero, The gross amount is on the dotted portion of Schedule 1, line 8b, Edit the gross amount to Schedule 1, line 9. Net winnings to zero and the gross amount is not on the dotted portion of Schedule 1, line 8b, Form W-2G is not attached, Correspond for the gross winnings amount with Form 3531/6001, using fill-in 7, per Exhibit 3.11.3-18. Net winnings to zero and the gross amount is not on the dotted portion of Schedule 1, line 8b, Form W-2G is attached, Edit CCC "Y" and an Action Trail. (See Figure 3.11.3-81.) Figure 3.11.3-81 Editing CCC Y: Gambling net to zero on line 8b, Schedule 1Shown is page 1 of Form 1040 partially obstructed by Schedule 1 and Form W-2G.Form W-2G shows the following entries: Payer's name, address, ZIP code, federal identification number: Fisher Racetrack, 1400 Wolf Ave., Tampa, FL 33602, 00-1002398.Winner's name, address (including apt. no.), and ZIP code: Jane P. Caribou, 2430 Jaguar Court, Salt Lake City, UT 84100.Box 1, Gross earnings - 12,000.00.Box 2, Federal income tax withheld - 3,360.00Box 4, Date won - 092225.Signature is present for Jane P. Caribou. Signature is dated 09/22/25.Schedule 1 shows a 0 in line 8b.Form 1040 shows the following entries: Caption area of the form reads: Jane P. Caribou, 2430 Jaguar Court, Salt Lake City, UT 84100.Your SSN - 000-00-7342Filing Status - The box for Single is checked.A red Y has been edited in the blank area to the right of Head of Household in the filing status area.Gambling is edited in red in the lower left margin of Form 1040 as the Action Trail for the CCC Y.Schedule 1 shows the following entry:Line 8, Other income. List type and amount Gambling winnings-losses. - 0.00. Please click here for the text description of the image. Adjust Schedule 1, line 9 to exclude nontaxable income. Nontaxable income includes: Accident and health insurance proceeds "Black lung" benefits Casualty insurance and other reimbursements Child support Damages awarded for physical injury or sickness Federal Employees' Compensation Act (FECA) payments Interest on state or local government obligations Public aid Supplemental Security Income (SSI)/SSI Disability Tax-Sheltered Annuities Temporary Assistance for Needy Families (TANF) VA Benefits/Payments Worker's compensation Refer to the international return instructions in IRM 3.11.3.6.2.13 if foreign income has been excluded on Schedule 1, line 8d or if "Form 2555" , "Form 2555-EZ" (TY18 and prior), or an indication of "treaty" or "treaty article" is present on Schedule 1, line 8z. Foreign income (usually reported on line 1a or 1b Form 1040 or line 8z Schedule 1) does not automatically indicate an international return. Do not route returns to Austin, unless one of the forms/conditions at IRM 3.11.3.6.2.13 (1) is present or if the taxpayer excludes income. (See Figure 3.11.3-82.) Figure 3.11.3-82 Foreign Income reported but not excludedShown is Schedule 1, lines 1 through 5 and lines 8t through 10.Line 3- Business Income, Attach Schedule C. Dollar amount shown is $15,000.Line 8z - Other income. List type and amount. Taxpayer entry reads Income from Mexico on the dotted portion of line 8z.Line 8z dollar amount is $5,000.Line 9 - Total other income is $5,000.00Line 10 - Combine lines 1 through 7 and 9. Dollar amount is $20,000.Text at bottom of graphic reads: Foreign income (usually reported on line 8z) does not automatically indicate an international return. Do NOT route returns to Austin unless one of the forms or conditions at IRM 3.11.3.6.2.13(1) is present or if the taxpayer EXCLUDES income. Please click here for the text description of the image. When wages earned while incarcerated are present or edited on line 8u, edit SPC "J" .

# Schedule 1, Line 9 - Total Other Income

3.11.3.15.8 (01-01-2024) Schedule 1, Line 9 - Total Other Income If line 9 is blank, dash, or zero, and there are entries on any of lines 8a - 8z, compute by adding lines 8a - 8z and edit the amount to line 9. Delete an amount on line 9 if it appears the taxpayer used it as a subtotal line for Schedule 1, lines 1-7.

# Schedule 1, Line 11, Dotted Portion - Form 982 Indicator

3.11.3.15.9 (11-12-2021) Schedule 1, Line 11, Dotted Portion - Form 982 Indicator When Form 982 is attached edit the Form 982 Indicator "1" on the dotted portion of line 11.

# Schedule 1, Line 12 - Certain Business Expenses of Reservists, Performing Artists, and Fee Basis Government Officials (Form 2106)

3.11.3.15.10 (02-10-2025) Schedule 1, Line 12 - Certain Business Expenses of Reservists, Performing Artists, and Fee Basis Government Officials (Form 2106) If an amount is present on Schedule 1, line 12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Form 2106 must be attached. If missing, correspond for Form 2106. Edit FPC "P" when Form 2106 is attached. If attached, verify the occupation on Form 2106 is one of the following: Qualified Performing Artist Fee-Basis Official Armed Forces Reservist If occupation is not one of the above or is blank "X" Schedule 1, line 12.

# Schedule 1, Line 13 - Health Savings Account Deduction (Form 8889)

3.11.3.15.11 (11-29-2019) Schedule 1, Line 13 - Health Savings Account Deduction (Form 8889) If an amount is present on Schedule 1, line 13, Form 8889 must be attached. If missing, correspond for Form 8889.

# Schedule 1, Line 14 - Moving Expenses for Members of the Armed Forces (Form 3903)

3.11.3.15.12 (01-01-2026) Schedule 1, Line 14 - Moving Expenses for Members of the Armed Forces (Form 3903) If an amount is present on Schedule 1, line 14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Form 3903 (or a similar statement) must be attached. If missing, correspond for Form 3903. Note: Do not correspond if the checkbox on Schedule 1, line 14 is checked.

# Schedule 1, Line 16 - Self-Employed SEP, SIMPLE, and Qualified Plans

3.11.3.15.13 (12-11-2020) Schedule 1, Line 16 - Self-Employed SEP, SIMPLE, and Qualified Plans "X" the amount on Schedule 1, line 16 if none of the following are attached to the return: Schedule C Schedule E (Part II present) Schedule F

# Schedule 1, Line 17 - Self-Employed Health Insurance Deduction

3.11.3.15.14 (11-29-2019) Schedule 1, Line 17 - Self-Employed Health Insurance Deduction Edit a misplaced amount from Schedule 1, line 17 to line 15 when both of the following conditions are present: Schedule SE is attached to the return. Line 15 is blank.

# Schedule 1, Line 19a, 19b and 19c - Alimony Paid, Alimony Recipient's TIN and Date of Divorce

3.11.3.15.15 (01-01-2026) Schedule 1, Line 19a, 19b and 19c - Alimony Paid, Alimony Recipient's TIN and Date of Divorce Take the following actions when any amount is present on Schedule 1, line 19a: If And Then A valid recipient TIN is present Is not the primary or secondary TIN Take no action. The taxpayer indicates: "Unable to obtain" "NRA" "SSA-205(c)" "Unknown" "Applied for" or "None" Circle the notation The recipient TIN is any of the following: illegible same as the P-TIN or S-TIN or Has fewer or more than 9 digits Circle the TIN Multiple TINs are present, at least one TIN is valid Circle all but the first valid TIN If Schedule 1, line 19a is zero or blank and the recipient TIN is present on Schedule 1, line 19b, and the sum of deductions from Schedule 1, line 11 through line 25 is equal to the amount on Schedule 1, line 26, circle the recipient TIN. Edit SPC "4" when there is an amount entered on Schedule 1, line 19a and the date entered on line 19c is after December 31, 2018. When an amount is present on line 19a and the date is missing on line 19c, correspond for the missing date. When using Form 3531, mark Box 18 and when using Form 6001, use paragraph P.

# Schedule 1, Line 20 - IRA Deduction

3.11.3.15.16 (11-29-2019) Schedule 1, Line 20 - IRA Deduction "X" the Schedule 1, line 20 amount when the taxpayer writes "rollover" to the left of line 20. Delete the rollover amount if included as income on line 4a Form 1040. "X" the amount on Schedule 1, line 20 when it is other than $7,000 or $8,000 ($14,000, $15,000, or $16,000 for FS 2), and one of the following indicators and an equal deferred compensation amount appear on Form W-2. (See Figure 3.11.3-83.) "D" or Section 401(k) "E" or Section 403(b) "F" or Section 408(k)(6) "G" or Section 457(b) "Q" or "Housing/Subsistence" or "Combat Pay" "S" or "SIMPLE" plan "T" or employer-paid "qualified adoption expenses" Section 125, Cafeteria Plan (CAF) Section 414(h), Mandatory Salary Deferral ("PERS" Public Employees Retirement System) Thrift Savings Plan or "TSP" Figure 3.11.3-83 Xing Line 20, Schedule 1: Tax Deferred Compensation IndicatedShown is a Form W-2 and the bottom of a partially obscured Schedule 1.Form W-2 contains the following entries: Box a, Employee's social security number - 000-00-0917.Box b, Employer Identification Number (EIN) - 00-0098542.Box c, Employer's name, address & ZIP code - Owl Optical, 2522 Harrison St, Boston, MA 02109.Box e, Employee's first name and initial, last name - Abigail K. Osprey, 1845 Lotus Ave, Boston, MA 02109.Box 1, Wages, tip, other compensation - 44167.00.Box 2, Federal income tax withheld - 6354.21.Box 3, Social security wages - 45689.00.Box 4, Social security tax withheld - 2832.72.Box 5, Medicare wages and tips - 45689.00.Box 6, Medicare tax withheld - 662.49.Box 12a, Code D - 1522.00.Schedule 1 contains the following entries: Line 20, IRA deduction - 1522. A red X has been edited to the left of 1522. A black arrow is pointing from box 12a, Form W-2 to the X-ed entry on line 20, Form 1040 to show that the amount is tax deferred and should not be reported on the tax return. Please click here for the text description of the image.

# Schedule 1, Line 23 - Archer MSA Deduction

3.11.3.15.17 (11-12-2021) Schedule 1, Line 23 - Archer MSA Deduction When found elsewhere on the return, delete any amount identified as "MSA" or "Archer MSA Deduction" . Edit the amount in dollars only to Schedule 1, line 23.

# Schedule 1, Lines 24a through Line 24z - Other Adjustments (Not Transcribed)

3.11.3.15.18 (06-13-2023) Schedule 1, Lines 24a through Line 24z - Other Adjustments (Not Transcribed) Delete the following adjustments from Schedule 1, lines 11 through 23 and edit the amount to Schedule 1, line 25. "403(b)" - Contributions by certain chaplains to section 403(b) plans "501(c)(18)(D)" "ED67(e)" (TY18 and later) "UDC" - Legal fees for Unlawful Discrimination Claims "WBF" - Whistle Blower Fees "Jury Pay" - Jury Duty Pay "USOC" - deduction for Olympic and Paralympic medals and prize money "PPR" - Personal Property Rental "Reforestation," "RFST" - Forestation/reforestation amortization "Sub-Pay TRA" - Repayment of Supplemental Unemployment Benefit (SUB) payments received in a prior year under the Trade Act of 1974 (TRA) Exception: "X" the SUB pay amount where found and subtract the amount from line 1 Form 1040 when there is no indication the adjustment is for benefits received in a prior year. "DPAD" - Domestic Production Activity Deduction Delete these adjustments where found and edit the amount to Schedule 1, line 25 when any of the adjustments in (1) are claimed elsewhere on the return. If there is an entry on line 24j, follow instruction in IRM 3.11.3.6.2.13 to route as an international return. "X" the amount on line 25 if a taxpayer claims an adjustment to income on Schedule 1, line 24z for anything other than the items listed in (1) above. "X" the amount on line 25 when there is no explanation present for an adjustment amount on line 24z.

# Schedule 1, Line 25 - Total Other Adjustments

3.11.3.15.19 (11-12-2021) Schedule 1, Line 25 - Total Other Adjustments If line 25 is blank and there are entries on any of lines 24a - 24z, compute by adding lines 24a - 24z and edit the amount to line 25.

# Schedule 1, Line 26 - Total Adjustment to Income

3.11.3.15.20 (11-12-2021) Schedule 1, Line 26 - Total Adjustment to Income When an amount is present on line 26 and lines 11 through line 25 are blank, perfect in the following priority: If Schedule 1, line 26 is one-half of the amount on Schedule 2, line 4, edit the line 26 amount on Schedule 1, line 15 as an SE tax deduction. Perfect Schedule 1, lines 11 through 25 from attachments, if available. If the amount on Schedule 1, line 26 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and you are unable to perfect lines 11 through line 25 using the steps above and no explanation is present, correspond for an explanation of line 26 amount. For Form 6001, check box O. For Form 3531, check box 19-20.

# Schedule 1-A - Additional Deductions

3.11.3.16 (01-01-2026) Schedule 1-A - Additional Deductions For TY 25 and later, edit Sequence Number "1A" in the upper right margin of Schedule 1-A if not preprinted. If only Schedule 1-A, page 2 is attached, with T-lines present or edited, edit Sequence Number "1A" in the upper-right margin of Schedule 1-A, page 2. Schedule 1-A, Seq #1A, when not deleted, must be located directly following Schedule 1, Seq #01 when attached to the return. The following are the T-Lines and T-Compute Lines on Schedule 1-A: T-Lines T-Compute Lines Line 6 Line 13 Line 14c Line 21 Line 23 Line 30 Line 37 Line 6 Line 13 Line 14c Line 21 Line 23 Line 30 Line 37 Only one Schedule 1-A can be processed. If more than one is attached, combine related T-line amounts onto one schedule and delete those schedules not used. For TY24 and prior, "X" the schedule.

# Schedule 2 - Additional Taxes

3.11.3.17 (01-01-2026) Schedule 2 - Additional Taxes The instructions in this subsection of the manual are for editing Schedule 2. Edit Sequence Number "02" in the upper-right margin of Schedule 2 if not preprinted. If only Schedule 2, page 2 is attached, with T-lines present or edited, edit Sequence Number "02" in the upper-right margin of Schedule 2, page 2. The following are the T-Lines and T-Compute Lines on Schedule 2: T-Lines T-Compute Lines Lines 1a-1y Line 1e Checkboxes Line 1f Checkboxes Line 2 Line 4 Lines 7-9 Line 10 (TY24 and prior) Lines 11-16 Line 18 Line 19 Line 20 Line 7 Line 18 Lines 1a through 3 are for tax and lines 4 through 21 are for other taxes. Only one Schedule 2 can be processed. If more than one is attached, combine related T-line amounts onto one schedule and delete those schedules not used. "X" Schedule 2 if there are no significant T-line entries present or edited on Schedule 2. Exception: Do not "X" Schedule 2 if Schedule 3 is attached and has significant T-line entries present or edited.

# Schedule 2, Line 1a - Excess Advance Premium Tax Credit Repayment (Form 8962)

3.11.3.17.1 (01-01-2025) Schedule 2, Line 1a - Excess Advance Premium Tax Credit Repayment (Form 8962) If an amount is present on Schedule 2, line 1a, Form 8962 must be attached. If missing, correspond for Form 8962. If using Form 6001 to correspond for missing Form 8962, also: Request Form 1095–A, if not attached, using paragraph (d). Edit Action Code "224" . If using Form 3531 to correspond for missing Form 8962, include fill-in 31 if Form 1095-A is not attached, per Exhibit 3.11.3-18.

# Schedule 2, Line 1b - Repayment of Clean Vehicle Credits (Form 8936)

3.11.3.17.2 (01-01-2025) Schedule 2, Line 1b - Repayment of Clean Vehicle Credits (Form 8936) If an amount is present on Schedule 2, line 1b, Form 8936 must be attached. If missing, correspond for Form 8936.

# Schedule 2, Line 1c - Repayment of Previously Owned Clean Vehicle Credits (Form 8936)

3.11.3.17.3 (01-01-2025) Schedule 2, Line 1c - Repayment of Previously Owned Clean Vehicle Credits (Form 8936) If an amount is present on Schedule 2, line 1c, Form 8936 must be attached. If missing, correspond for Form 8936.

# Schedule 2, Line 1d - Net EPE Recapture (Form 4255)

3.11.3.17.4 (01-01-2025) Schedule 2, Line 1d - Net EPE Recapture (Form 4255) If an amount is present on Schedule 2, line 1d, Form 4255 must be attached. If missing, correspond for Form 4255.

# Schedule 2, Line 1e - Excessive Payments Amount (Form 4255)

3.11.3.17.5 (01-01-2025) Schedule 2, Line 1e - Excessive Payments Amount (Form 4255) If an amount is present on Schedule 2, line 1e, Form 4255 must be attached. If missing, correspond for Form 4255.

# Schedule 2, Line 1f - Chapter 1 Tax Amount (Form 4255)

3.11.3.17.6 (01-01-2025) Schedule 2, Line 1f - Chapter 1 Tax Amount (Form 4255) If an amount is present on Schedule 2, line 1f, Form 4255 must be attached. If missing, correspond for Form 4255.

# Schedule 2, Line 2 - Alternative Minimum Tax (Form 6251)

3.11.3.17.7 (01-01-2025) Schedule 2, Line 2 - Alternative Minimum Tax (Form 6251) If an amount is present on Schedule 2, line 2, Form 6251 must be attached. If missing, correspond for Form 6251. Reminder: Edit FPC "5" when Form 6251 is attached.

# Schedule 2, Line 4 - Self-Employment Tax (Schedule SE)

3.11.3.17.8 (01-01-2026) Schedule 2, Line 4 - Self-Employment Tax (Schedule SE) If an amount is present on line 4, Schedule SE is required. If not attached, dummy Schedule SE from Schedule C, Schedule E (Part II present), or Schedule F, or attachments, if possible. Otherwise, correspond. When corresponding use paragraph W, Form 6001. Exception: Do not dummy Schedule SE if corresponding for other missing attachments. Instead, include the request for Schedule SE in the correspondence to the taxpayer. Edit RPC "S" and RPC "B" when there is no significant entry present or edited on line 4 and there is an indication of any of the following: The taxpayer is not liable for SE tax. Form 4361 or Form 4029 is noted or checkboxes on line 4 is checked. "Exempt" , "Exempt-Notary," "Amish," or "Mennonite" is noted in the line 4 area. Exception: Do not edit RPC "S" if FS 2 and the spouse has self-employment income of $434 or more and is liable for SE tax.

# Schedule 2, Line 7 - Total Additional Social Security and Medicare Tax (Form 4137 or Form 8919)

3.11.3.17.9 (11-12-2021) Schedule 2, Line 7 - Total Additional Social Security and Medicare Tax (Form 4137 or Form 8919) If an amount is present on line 7, Form 4137 or Form 8919 must be attached. If Form 4137 or Form 8919 is missing, take the following actions: If Then Attachments are present, Dummy Form 4137 or Form 8919. "Uncollected SST/Medicare" is noted, or the line 6 amount matches one or any combination of amounts with indicators "A" , "B" , "M" and/or "N" on attached Forms W-2, "X" the line 7 amount. Edit the amount to line 13. Amount is present on line 5, Correspond for Form 4137. For Form 6001, use paragraph W. Amount is present on line 6 Correspond for Form 8919. For Form 6001, use paragraph W. Amount is present on line 7 and lines 5-6 are blank. Correspond for explanation of entry. For Form 6001, check box O. For Form 3531, check box 19-20. If line 7 is blank, dash, or zero and there are any entries on lines 5 or 6, compute and edit line 7 by adding line 5 and line 6.

# Schedule 2, Line 8 - Additional Tax on IRAs, Other Qualified Retirement Plans, and Other Tax Favored Accounts (Form 5329)

3.11.3.17.10 (01-01-2025) Schedule 2, Line 8 - Additional Tax on IRAs, Other Qualified Retirement Plans, and Other Tax Favored Accounts (Form 5329) If an amount is present on line 8, Form 5329 must be attached. If missing, correspond for Form 5329, if corresponding with Form 6001, use paragraph W. Edit RPC "3" and do not correspond if Form 5329 is not present and any of the following conditions apply: The taxpayer has checked the box to the left of line 8. The taxpayer noted "No" to the left of line 8. Line 8 has an entry that is 10% of any combination of the following: Line 4b, Form 1040 Line 5b, Form 1040 Form 1099-R Example: Do not correspond if line 4b Form 1040 has an amount of $9,805 and the line 8 amount is $980 or $981. Edit the totals of Parts I through IX of Form(s) 5329 when line 8 is blank and Form 5329 is attached with entries present.

# Schedule 2, Line 9 - Household Employment Taxes from Schedule H

3.11.3.17.11 (11-29-2019) Schedule 2, Line 9 - Household Employment Taxes from Schedule H If an amount is present on line 9, Schedule H must be attached. If missing, correspond for Schedule H.

# Schedule 2, Line 11 - Additional Medicare Tax - (Form 8959)

3.11.3.17.12 (01-01-2023) Schedule 2, Line 11 - Additional Medicare Tax - (Form 8959) When an amount is present on line 11, Form 8959 must be attached. If missing, correspond for Form 8959.

# Schedule 2, Line 12 - Net Investment Income Tax - (Form 8960)

3.11.3.17.13 (01-01-2023) Schedule 2, Line 12 - Net Investment Income Tax - (Form 8960) When an amount is present on line 12, Form 8960 must be attached. If missing, correspond for Form 8960.

# Schedule 2, Line 13 - Uncollected Social Security and Medicare or RRTA Tax on Tips

3.11.3.17.14 (01-03-2022) Schedule 2, Line 13 - Uncollected Social Security and Medicare or RRTA Tax on Tips UT/UTOT or COBRA is reported on Schedule 2, line 13. If found elsewhere on the return, delete where found and edit to line 13 or renumber to be line 13 as appropriate.

# Schedule 2, Line 16 - Recapture Low-Interest Housing Credit (Form 8611)

3.11.3.17.15 (11-12-2021) Schedule 2, Line 16 - Recapture Low-Interest Housing Credit (Form 8611) If an amount is present on line 16, Form 8611 must be attached. If Form 8611 is missing and the amount on line 16 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, correspond for Form 8611.

# Schedule 2, Lines 17a through 17z - Other Additional Taxes (Not Transcribed)

3.11.3.17.16 (11-12-2021) Schedule 2, Lines 17a through 17z - Other Additional Taxes (Not Transcribed) Use the following information for editing other additional taxes.

# Schedule 2, Line 17c - Additional Tax on HSA Distributions (Form 8889)

3.11.3.17.16.1 (11-12-2021) Schedule 2, Line 17c - Additional Tax on HSA Distributions (Form 8889) If an amount is present on line 17c, Form 8889 must be attached. If Form 8889 is missing and the amount on line 17c is ≡ ≡ ≡ ≡ ≡ ≡ ≡, correspond for Form 8889.

# Schedule 2, Line 17d - Additional Tax on HSA Distributions, Not Eligible (Form 8889)

3.11.3.17.16.2 (11-12-2021) Schedule 2, Line 17d - Additional Tax on HSA Distributions, Not Eligible (Form 8889) If an amount is present on line 17d, Form 8889 must be attached. If Form 8889 is missing and the amount on line 17d is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, correspond for Form 8889.

# Schedule 2, Line 17e - Archer MSA Distributions (Form 8853)

3.11.3.17.16.3 (11-12-2021) Schedule 2, Line 17e - Archer MSA Distributions (Form 8853) If an amount is present on line 17e, Form 8853 must be attached. If Form 8853 is missing, correspond for Form 8853.

# Schedule 2, Line 17f - Medicare Advantage MSA Distributions (Form 8853)

3.11.3.17.16.4 (11-12-2021) Schedule 2, Line 17f - Medicare Advantage MSA Distributions (Form 8853) If an amount is present on line 17f, Form 8853 must be attached. If Form 8853 is missing, correspond for Form 8853.

# Schedule 2, Line 17z - Other Taxes

3.11.3.17.16.5 (01-01-2026) Schedule 2, Line 17z - Other Taxes If the taxpayer has written "Section 1291 Interest" , "1291INT" , "Section 1294 Interest" , or "1294INT" , with an amount: In the line 17z area and included the amount in the total on line 18, take no action. Anywhere else on the return and you can determine the amount is not included on line 17z, add the amount to line 18. If the taxpayer has written "PWA8933" or "PWA7210" and an amount is present on line 17z, edit RPC "9" . For TY202607 and later, if the taxpayer has written "1062I" and an amount is present on line 17z, edit FPC "F" . Note: Do not edit FPC F if the return is a calendar year return.

# Schedule 2, Line 18 - Total Additional Taxes

3.11.3.17.17 (11-12-2021) Schedule 2, Line 18 - Total Additional Taxes If line 18 is blank, dash or zero and there are entries on any lines 17a through 17z, compute by adding lines 17a through 17z and edit the total amount to line 18.

# Schedule 2, Line 19 - Net EPE Recapture (Form 4255)

3.11.3.17.18 (01-01-2025) Schedule 2, Line 19 - Net EPE Recapture (Form 4255) If an amount is present on Schedule 2, line 19, Form 4255 must be attached. If missing, correspond for Form 4255.

# Schedule 2, Line 20 - Section 965 Net Tax Liability Installment (Form 965-A)

3.11.3.17.19 (01-26-2024) Schedule 2, Line 20 - Section 965 Net Tax Liability Installment (Form 965-A) If an amount is present on line 20, edit RPC "F" . If an amount is present on line 20, Form 965-A must be attached. However, if missing, correspond for Form 965-A only if corresponding for other missing information. Note: Do not edit RPC "F" when Form 965-A is attached without an entry on line 20, Schedule 2, unless an amount is present elsewhere (line 8z, Schedule 1 or line 13z, Schedule 3).

# Schedule 3 - Additional Credits and Payments

3.11.3.18 (01-01-2026) Schedule 3 - Additional Credits and Payments The instructions in this subsection of the manual are for editing Schedule 3. Edit Sequence Number "03" in the upper-right margin of Schedule 3 if not preprinted. The following lines are T-Lines and T-Compute Lines on the Schedule 3: T-Lines T-Compute Lines Lines 1 through 4 Lines 5a - 5b Lines 6a through 6d Lines 6f - 6g Lines 6h through 6l (first line with an amount present) Line 6m Line 7 Lines 9 through 12 Line 13a Line 13b Line 13c Line 14 Line 7 Line 14 Lines 1 through 8 are for non-refundable credits and lines 9 through 15 are for other payments and refundable credits. "X" Schedule 3 if there are no significant T-line entries present or edited on Schedule 3. Only one Schedule 3 can be processed. If more than one is attached, combine related T-lines and delete those schedules not being used.

# Schedule 3, Line 1 - Foreign Tax Credit (Form 1116)

3.11.3.18.1 (12-11-2020) Schedule 3, Line 1 - Foreign Tax Credit (Form 1116) If an amount is claimed on line 1 of more than $300 (more than $600 for FS2), Form 1116 or similar statement must be attached. If missing or if Form 1116 has no significant entries present or edited on line 7, 8, 24 or 35, correspond for Form 1116.

# Schedule 3, Line 2 - Credit for Child and Dependent Care Expenses (Form 2441)

3.11.3.18.2 (11-29-2019) Schedule 3, Line 2 - Credit for Child and Dependent Care Expenses (Form 2441) If an amount is claimed on line 2, Form 2441 or a statement must be attached. Prepare a dummy Form 2441 when it is missing, and a statement is present. Correspond when Form 2441 cannot be dummied.

# Schedule 3, Line 3 - Education Credits (Form 8863, line 19)

3.11.3.18.3 (12-11-2020) Schedule 3, Line 3 - Education Credits (Form 8863, line 19) If an amount is claimed on line 3, Form 8863 must be attached. If missing correspond for Form 8863. Note: If the taxpayer has an entry on both Schedule 3, line 3 and Form 1040, line 29, correspond for only one missing Form 8863. Use the first entry amount and line number on the return. "X" line 3 if either of the following apply: FS is 3 or 6 Taxpayer claimed both American Opportunity Credit and Lifetime Learning Credit for the same person on Form 8863.

# Schedule 3, Line 4 - Retirement Savings Contribution Credit (Form 8880)

3.11.3.18.4 (11-29-2019) Schedule 3, Line 4 - Retirement Savings Contribution Credit (Form 8880) If an amount is claimed on line 4, Form 8880 must be attached. If missing, correspond for Form 8880. If the amount on line 4 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the return has been hand-written/hand-prepared, "X" the amount.

# Schedule 3, Line 5a - Residential Clean Energy Credit (Form 5695, Line 15)

3.11.3.18.5 (01-01-2024) Schedule 3, Line 5a - Residential Clean Energy Credit (Form 5695, Line 15) If an amount is claimed on line 5a, Form 5695 must be attached. If missing, correspond for Form 5695. Note: If an amount is claimed on line 5a and only pages 2, 3 or 4 Form 5695 is attached, delete the amount on line 5a.

# Schedule 3, Line 5b - Energy Efficient Home Improvement Credit (Form 5695, Line 32)

3.11.3.18.6 (03-15-2024) Schedule 3, Line 5b - Energy Efficient Home Improvement Credit (Form 5695, Line 32) If an amount is claimed on line 5b, Form 5695 must be attached. If missing, correspond for Form 5695. Note: If an amount is claimed on line 5b and pages 1, 2 or 3 Form 5695 are attached and page 4 is missing, delete the amount on line 5b.

# Schedule 3, Line 6a through Line 6z- Nonrefundable Credits

3.11.3.18.7 (01-01-2023) Schedule 3, Line 6a through Line 6z- Nonrefundable Credits Use the instructions in the following subsections for editing lines 6a - 6z.

# Schedule 3, Line 6a - General Business Credit (Form 3800)

3.11.3.18.7.1 (11-12-2021) Schedule 3, Line 6a - General Business Credit (Form 3800) If an amount is present on line 6a, Form 3800 must be attached. If missing, correspond for Form 3800.

# Schedule 3, Line 6b - Credit for Prior Year Minimum Tax (Form 8801)

3.11.3.18.7.2 (11-12-2021) Schedule 3, Line 6b - Credit for Prior Year Minimum Tax (Form 8801) If an amount is present on line 6b, Form 8801 must be attached. If missing, correspond for Form 8801.

# Schedule 3, Line 6d - Credit for the Elderly or Disabled (Schedule R)

3.11.3.18.7.3 (11-12-2021) Schedule 3, Line 6d - Credit for the Elderly or Disabled (Schedule R) If an amount is present on line 6d, Schedule R must be attached. If missing, correspond for Schedule R. If "CFE" is notated and Schedule R is not attached, correspond with Form 3531/6001 using fill-in 28, per Exhibit 3.11.3-18. Take no additional action when the taxpayer has written DFAS-705 in the line 6 area.

# Schedule 3, Line 6e

3.11.3.18.7.4 (01-01-2024) Schedule 3, Line 6e Reserved. See prior year instructions at IRM 3.11.3.75.3.4.2(4).

# Schedule 3, Line 6f - Clean Vehicle Credit (Form 8936, Line 13)

3.11.3.18.7.5 (01-01-2026) Schedule 3, Line 6f - Clean Vehicle Credit (Form 8936, Line 13) If an amount is present on line 6f, Form 8936 and Form 8936 Schedule A, must be attached. If missing, correspond for Form 8936 and/or Form 8936 Schedule A. For Form 8936 Schedule A, correspond with Form 6001 using box f.

# Schedule 3, Line 6g - Mortgage Interest Credit (Form 8396)

3.11.3.18.7.6 (11-12-2021) Schedule 3, Line 6g - Mortgage Interest Credit (Form 8396) If an amount is present on line 6g, Form 8396 must be attached. If missing, correspond for Form 8396.

# Schedule 3, Line 6m - Credit for Previously Owned Clean Vehicle (Form 8936, Line 18)

3.11.3.18.7.7 (01-01-2026) Schedule 3, Line 6m - Credit for Previously Owned Clean Vehicle (Form 8936, Line 18) If an amount is present on line 6m, Form 8936 and Form 8936 Schedule A, must be attached. If missing, correspond for Form 8936 and/or Form 8936 Schedule A. For Form 8936 Schedule A, correspond with Form 6001 using box f.

# Schedule 3, Line 7 - Total Other Nonrefundable Credits

3.11.3.18.8 (11-12-2021) Schedule 3, Line 7 - Total Other Nonrefundable Credits If line 7 is blank, dash or zero and there are entries on any lines 6a - 6m, compute by adding lines 6a - 6m and edit the amount on line 7.

# Schedule 3, Line 9 - Net Premium Tax Credit (Form 8962)

3.11.3.18.9 (04-25-2022) Schedule 3, Line 9 - Net Premium Tax Credit (Form 8962) If an amount is claimed on line 9, Form 8962 must be attached. If missing, correspond for Form 8962. If using Form 6001 to correspond for missing Form 8962, also: Request Form 1095–A, if not present, using paragraph (d). Edit Action Code "224" . If using Form 3531 to correspond for missing Form 8962, include fill-in 31 if Form 1095-A is not attached, per Exhibit 3.11.3-18.

# Schedule 3, Line 10 - Amount paid with request for extension (Form 4868)

3.11.3.18.10 (12-11-2020) Schedule 3, Line 10 - Amount paid with request for extension (Form 4868) Do not perfect line 10 from an attached Form 4868. Include on line 10 an amount the taxpayer indicates as a payment from Form 2350, Application for Extension of Time to File U.S. Income Tax Return. Edit CCC "Y" and an Action Trail when 1040-C is written by line 10 or when Form 1040-C is attached.

# Schedule 3, Line 11 - Excess Social Security and Tier 1 RRTA Tax Withheld

3.11.3.18.11 (03-14-2023) Schedule 3, Line 11 - Excess Social Security and Tier 1 RRTA Tax Withheld Take no action when an amount of $5 or less is claimed. "X" an amount of greater than $5 on line 11 when the amount claimed on Form 1040, line 1a is less than: $176,100 and excess SST is claimed. $176,100 and excess Tier 1 RRTA is claimed. When an amount is present on line 11 and "RRTA" /"Tier 1 RRTA" is noted or there is an indication the taxpayer is a railroad employee: Accept the taxpayer's figure for excess Tier 1 RRTA, if Forms W-2 or similar statements from more than one employer are attached and such Forms W-2 or similar statements show the excess. When only one Form W-2 or similar statement is attached and the wage amount on Form W-2 or similar statement is greater than or equal to the amount on line 1a Form 1040, "X" line 11 Schedule 3. When no Form W-2 or similar statement is attached, correspond if using Form 6001 use fill-in 9, per Exhibit 3.11.3-18, if using Form 3531 check box 8. When an excess SST amount is present on line 11: If no Form W-2 or similar statement is attached, correspond if using Form 6001 use fill-in 9, per Exhibit 3.11.3-18, if using Form 3531 check box 8. Exception: Research IRP (when available) before corresponding. Do not research if corresponding for other missing information. If any single Form W-2 or similar attached statement shows an amount for Social Security tax withheld of more than $10,918.20, "X" the amount. Note: If the taxpayer has separate Forms W-2 with the same EIN, allow the excess SST/RRTA tax if "agent for [name of employer]" is listed in box "c" of Forms W-2 and the Forms W-2 have the same EIN, consider the Forms W-2 to be from different employers. You may also look for pay stub or Form 4852. Otherwise, use the following table to compute the excess SST amount. Note: For FS 2, compute the excess SST amount for each taxpayer separately. Compare the combined amounts to the entry on line 11. VERIFY EXCESS SOCIAL SECURITY TAX Primary Taxpayer Secondary Taxpayer 1. Add all social security tax withheld for each employer. This tax is shown in box 4, Form W-2. Enter the total here. __________ __________ 2. Enter any uncollected social security tax on tips from W-2, Box 12, Codes A & M. __________ __________ 3. Add lines 1 and 2. __________ __________ 4. Social security limit $10,918.20 $10,918.20 5. Subtract line 4 from line 3. Enter the result here (if the result is negative, enter zero here.) __________ __________ 6. Excess amount. Combine Primary and Secondary taxpayers' line 5 amount. ______________ Add the amounts for wages, tips, and other compensation on all Forms W-2 when the total excess SST computed amount differs from line 11 entry by more than $5. (See Figure 3.11.3-84.) "X" line 11 and edit the computed amount when all Forms W-2 are attached. Note: All Forms W-2 are considered to be attached when the combined wage amount from Forms W-2 is greater than or equal to the entry on line 1a, Form 1040. When FS 2 and all Forms W-2 are attached, "X" Schedule 3, line 11 if neither taxpayer is eligible for excess SST. When Forms W-2 are not all attached and you are unable to verify the amount through research, correspond for additional Forms W-2 to support line 11. If using Form 6001 use fill-in 9, per Exhibit 3.11.3-18, if using Form 3531 check box 8 Note: Do not research if corresponding for other missing information. Figure 3.11.3-84 Verifying Excess Social Security TAX (SST) and Perfecting Line 11Shown is the caption portion of Form 1040, page 1, line 1a, as well as Schedule 3 lines 9-15.Entity reads: Diana Nova.Social Security Number reads 000-00-4524.Line 1, Wages salaries, tips, etc. --- 191,241.20Schedule 3, Line 11, Excess social security, and tier 1 RRTA tax withheld 1,403.75.A red X has been edited to the left of the dollar amount on line 11. (The taxpayer figured their excess SST incorrectly, which was discovered during the verification).938.75 has been edited in red to the left of the edited X on line 11.Two Forms W-2 are shown with arrows pointing out the dollar amounts in box 4 for Social Security Tax withheld. The two dollar amounts are 5335.06 and 6521.89.Also shown is a piece of adding machine tape (for verification of the amount claimed by the taxpayer on line 11) that shows the following:SST withheld5,335.06 (Employer: Solar Printing)+6,521.89 (Employer: Pluto & Associates)+ 11,856.95 (Total of excess SST paid by the taxpayer)SST limit: 10,918.20 (Total of Maximum SST)- Excess SST: 938.75 (Difference due the taxpayer)Line 11: 3,320.54excess SST: 938.75> $5: 2,381.79Wages: 86,049.40 (Employer: Solar Printing)+ Wages: 105,191.80 (Employer: Pluto & Associates)+ All W-2s attached: 191,241.20. Please click here for the text description of the image.

# Schedule 3, Line 12 - Credit for Federal Tax on Fuels (Form 4136)

3.11.3.18.12 (01-26-2024) Schedule 3, Line 12 - Credit for Federal Tax on Fuels (Form 4136) If an amount is claimed on line 12, Form 4136 must be attached. If missing, correspond for Form 4136. Note: If Fuel Tax Credits, "FTC" , or similar is noted on Schedule 3, line 13z, Form 4136 must also be attached. Do not move the entry but correspond for missing Form 4136.

# Schedule 3, Lines 13a - 13z - Other Payments and Refundable Credits

3.11.3.18.13 (11-12-2021) Schedule 3, Lines 13a - 13z - Other Payments and Refundable Credits Use the instructions in the following subsections for editing lines 13a -13z.

# Schedule 3, Line 13a - Form 2439

3.11.3.18.13.1 (01-01-2024) Schedule 3, Line 13a - Form 2439 If an amount of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from Form 2439 is present on line 13a, Form 2439 must be attached. If not attached correspond using fill-in "10" , per Exhibit 3.11.3-18. Note: Form 2439 is a small form, generally found stapled to the front of the return with the Form(s) W-2. Form 2439 may reflect more than a single tax year and should not be treated as a combined tax liability. Caution: Check all attached Forms 2439 for an indication of "Reparation for African Americans," "Black Investment Taxes," or similar statements. These claims will be treated as Frivolous Returns. Follow the instructions in IRM 3.11.3.6.1.6.

# Schedule 3, Line 13c - Elective Payment Election (EPE)

3.11.3.18.13.2 (01-01-2025) Schedule 3, Line 13c - Elective Payment Election (EPE) If an amount is present, Form 3800 must be attached. If missing, correspond for Form 3800.

# Schedule 3, Line 13z

3.11.3.18.13.3 (01-01-2026) Schedule 3, Line 13z If Fuel Tax Credit, FTC, or something similar is noted on line 13z, see IRM 3.11.3.18.12. For TY202607 and later, if the taxpayer has written "1062NL" and an amount is present on line 13z, edit FPC "F" . Note: Do not edit FPC F if the return is a calendar year return.

# Schedule 3, Line 14 - Total Other Payments and Refundable Credits

3.11.3.18.14 (11-12-2021) Schedule 3, Line 14 - Total Other Payments and Refundable Credits Compute line 14 if blank, dash or zero and there are entries on any lines 13a through 13z. Add lines 13a - 13z and edit the total to line 14.

# Schedule A - Itemized Deductions

3.11.3.19 (01-01-2026) Schedule A - Itemized Deductions The instructions provided in this subsection of the manual are for editing Schedule A. These instructions include: General editing procedures Medical and dental expenses Total taxes Interest Gifts to Charity Casualty/theft loss Other miscellaneous deductions Total itemized deductions Unallowable Codes The following lines on Schedule A are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 1 Line 3 Line 4 General Sales Tax Checkbox Lines 5a through 5c Lines 6 through 7 Lines 8a through 8c Lines 9 through 17 Line 18 Checkbox Line 4 Line 7 Line 10 Line 14 Line 17

# Schedule A - General Editing Procedures

3.11.3.19.1 (01-01-2026) Schedule A - General Editing Procedures Edit Sequence Code "07" in the upper-right margin of Schedule A if not preprinted. Only one Schedule A is processable. If more than one is attached, combine related T-line amounts onto one Schedule A and delete those not used. Do notX Schedule A when both of the following conditions are present: FS is 3 (Married Filing Separately) and the taxpayer claimed zero itemized deductions, and Schedule A is blank. "X" Schedule A when line 17 on Schedule A is less than line 12e of Form 1040 and line 12e is equal to the taxpayer's standard deduction amount unless any of the following apply: "IE" is indicated to the left of line 12e on Form 1040. FS 3 is claimed, and there are significant T-line entries on the Schedule A. The box on Form 1040 "Spouse itemizes on a separate return" , may or may not be marked. The box located on line 18, Schedule A is checked. Do not dummy a Schedule A from attachments when the taxpayer used one of the standard deduction amounts. Use the Standard Deduction Chart in IRM 3.11.3.14.2.19(1) for the standard deduction amounts. Search Schedule A for unallowables. Code unallowables regardless of where they are found, so long as they meet the tolerance. Specific unallowable conditions are identified in the line-by-line instructions, as well as the table in the following paragraph. Note: Unallowable Codes in the 30-42 and 44-49 range are reserved for amounts claimed on Schedule A. Unallowable Code 43 can be used for amounts claimed on Schedule A and Schedule C. Dollar tolerances apply to all Schedule A Unallowable Codes. Code unallowables only when the total deducted amount (i.e., amount after any limitation) of the unallowable item is at least the dollar tolerance reflected in the table below. Code itemized deductions as unallowables only when the Schedule A is used and the amount for the unallowable item is at least ≡ ≡ ≡ ≡ ≡ ≡. Reminder: Edit amounts on Form 3471 in dollars only. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Do not code unallowables under the reflected dollar tolerance. Review all returns with edited unallowables. Check for additional unallowables or frivolous conditions. Correct any unallowables which have been improperly coded.

# Lines 1 and 4 - Medical and Dental Expenses

3.11.3.19.1.1 (01-01-2019) Lines 1 and 4 - Medical and Dental Expenses If line 1 is blank and line 4 has a significant entry, edit line 1 from attachments. If lines 1 and 4 are both blank and there is an attachment with an amount for medical deductions present, edit the attachment amount to: Line 1 if line 3 has been computed by the taxpayer or Line 4 if line 3 has not been computed by the taxpayer. Compute and edit the total when line 4 is blank, and lines 1 and 3 have entries. Edit Unallowable Code "33" and the lesser of the unallowable amount or the line 4 amount when the taxpayer claims personal living expenses incidental to medical treatment more than ≡ ≡ ≡ ≡ ≡ ≡. Unallowable items include: Meals Lodging more than $50 per day per person Health club dues Diet foods Funeral expenses Maternity clothes

# Line 6 - Other Taxes

3.11.3.19.1.2 (01-01-2019) Line 6 - Other Taxes Delete the amount if the taxpayer used line 6 as a subtotal line.

# Line 7 - Total Taxes

3.11.3.19.1.3 (01-01-2019) Line 7 - Total Taxes Compute and edit if blank. Correspond for an explanation if line 7 has a dollar amount and lines 5a through 6 are blank. If using Form 6001, use box "O" , if using Form 3531, use box 19-20. Edit Unallowable Code"34" and the amount claimed if the taxpayer claims a deduction for Federal taxes of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Unallowable items include Federal taxes for: Income Social Security Medicare Excise tax on autos, tires, and air transportation Duties imposed on imports or by Customs Edit Unallowable Code"35" and the amount claimed when there is an amount for utility taxes of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Examples include sewer, water, phone, etc. Exception: This does not include sales taxes paid on utilities in Minnesota and Wisconsin. Edit Unallowable Code"36" and the amount claimed if there is an amount for state and local taxes of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Examples include hotel, meal, airfare, inheritance, stamp, etc. Edit Unallowable Code"37" and the amount claimed if the taxpayer is claiming a deduction of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for personal auto registration, tag and license taxes or fees except for residents of any of the following states: State List Alabama Kentucky Nevada Arizona Maine New Hampshire California Massachusetts Oklahoma Colorado Michigan South Carolina Connecticut Minnesota Virginia Georgia Mississippi Washington Indiana Montana Wyoming Iowa Nebraska

# Line 8a and 8b - Home Mortgage Interest and Points

3.11.3.19.1.4 (01-01-2019) Line 8a and 8b - Home Mortgage Interest and Points When the taxpayer enters amounts in the line 8 area, take the following actions: If And Then Line 8a is blank, The taxpayer clearly identified an amount(s) to be home mortgage, Edit the amount to line 8a. Line 8b is blank, The taxpayer clearly identified an amount(s) has been paid to an individual or individuals, Edit the amount to line 8b.

# Line 9 - Investment Interest

3.11.3.19.1.5 (11-12-2021) Line 9 - Investment Interest Delete the amount if the taxpayer used line 9 as a subtotal line.

# Line 10 - Total Interest

3.11.3.19.1.6 (01-01-2019) Line 10 - Total Interest Compute and edit line 10 when it is blank. If an amount is entered and no entries are present on lines 8a through 9, take one of the following actions: Edit the line 10 amount to line 8a if there is an amount on line 5b of Schedule A. Correspond for an explanation of the line 10 amount if line 5b on Schedule A is blank. If using Form 6001, use box O, if using Form 3531 use box 19-20. Edit Unallowable Code "41" and the amount claimed if there is an amount for personal interest paid of ≡ ≡ ≡ ≡ ≡ ≡ or more.

# Lines 11, 12, 13, and 14 - Gifts to Charity

3.11.3.19.1.7 (01-01-2024) Lines 11, 12, 13, and 14 - Gifts to Charity Take the following actions for a claim on line 12, Schedule A: If And Then A] Schedule A, line 12, is more than $500, Form 8283 is attached with significant entries or a statement supporting attached Form 8283, Edit RPC "H" . A] Schedule A, line 12, is more than $500, Form 8283 is missing, or attached with no significant entries or supporting statement, Correspond for Form 8283. If using Form 6001, use box "I" , if using Form 3531, use box 11-14. A] Schedule A, line 12, is more than $500, Form 8283 indicates donation of an automobile, airplane or boat, Form 1098-C must also be present. If Form 1098-C is not attached, "X" line 12. Note: In lieu of Form 1098-C, the taxpayer may attach a similar statement if it includes all the same information as on Form 1098-C. B] Schedule A, line 12, is more than $500,000, A separate qualified appraisal is attached and Form 8283 (Section B, Parts IV and V) (for TY19 and prior, Section B, Parts III and IV), is complete, Edit RPC "4" . B] Schedule A, line 12, is more than $500,000, A separate qualified appraisal is not attached, Correspond with Form 3531/6001 using fill-in 34, per Exhibit 3.11.3-18. C] Form 8283 attached and any of the following are true: Part I, Checkbox 2b or Checkbox 2b1 are marked, or Line 3 column h, contains a value other than zero. Edit Audit Code "C" . C] The taxpayer checked box "a" (Art contribution of $20,000 or more) on line 2, (for TY19 and prior line 4), Section B of Form 8283 and Schedule A, line 12, is more than $20,000, A separate qualified appraisal is not attached, Correspond with Form 3531/6001 using fill-in 27, per Exhibit 3.11.3-18. D] Section B of Form 8283 has significant entries in Part I, Parts IV and V, (for TY19 and prior, Parts III and IV), are incomplete, Correspond with Form 3531/6001 using fill-in 26, per Exhibit 3.11.3-18. E] Section B of Form 8283 has significant entries in Part I line 3 (for TY19 and prior, line 5), column (c) has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Edit Audit Code "C" . "X" line 13, Schedule A, if: Line 13 is a negative amount. The taxpayer used line 13 as a subtotal line. If line 14, Schedule A: Is blank and there are entries leading to a total, compute and edit line 14. Exception: Do not compute, if the taxpayer notated "limited" , "disallowed contributions" or similar statement on the dotted portion of line 14. Has an amount and lines 11-13 are blank and cannot be perfected from attachments, correspond for an explanation of the amount. If using Form 6001, use box "O" , if using Form 3531, use box 19-20. When unallowable expenses for contributions are claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, on lines 11 or 12, edit Unallowable Code "42" and the amount claimed. Note: Unallowable deductions include: - Individuals - Non-qualifying organizations (e.g., foreign charities except for those in Canada, lobbying organizations, etc.)

# Line 15 - Casualty and Theft Loss

3.11.3.19.1.8 (01-01-2023) Line 15 - Casualty and Theft Loss If an amount is claimed on line 15 and Form 4684 is not attached, correspond. For TY16 and later, if a Federally declared disaster loss is claimed on Schedule A and Form 4684, edit FPC "D" .

# Line 16 - Other Itemized Deductions

3.11.3.19.1.9 (01-01-2026) Line 16 - Other Itemized Deductions Only the expenses listed below can be deducted on line 16: Gambling losses, but only to the extent of gambling winnings reported on Schedule 1, line 8b Casualty and theft losses of income-producing property (Form 4684, line 32 or 38b, or Form 4797, line 18a) Loss from Schedule K-1 Federal estate tax on income in respect of a decedent Amortizable bond premiums Losses attributable to qualified disasters (Form 4684, line 15) Standard Deduction when associated with qualified disaster loss Impairment-related work expenses of a disabled person Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ Repayments under a claim of right ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ Unrecovered investments in a pension An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument Subtract the total of any miscellaneous deductions not listed in (1) above from the amount on line 16. Note: Do not subtract amounts when the taxpayer includes an amount but does not include an explanation for the deduction. Allow the taxpayer's gambling losses up to the amount of winnings claimed on line 8b of Schedule 1. Adjust line 16 to equal gambling winnings when the taxpayer is claiming more gambling losses on Schedule A than they report as winnings on line 8b, Schedule 1. (See Figure 3.11.3-85.) Taxpayers claiming a Disaster Loss will note on line 16: "Net Disaster Loss" , "Standard Deduction Claimed with Disaster Loss" or similar statement, An amount for the disaster loss and The amount for their Standard Deduction (if not itemizing) If the taxpayer reports a net disaster loss, the amount entered on Form 1040, line 12e should be their Standard Deduction plus the amount claimed as net disaster loss as entered on Schedule A, line 16 (from Form 4684, line 15), if not itemizing. If the taxpayer uses line 16 and reports a net disaster loss, use the following table: If on Line 16 And Then An amount for a disaster loss is claimed Form 4684 is missing Correspond for Form 4684 An amount for a disaster loss is claimed Line 15, Form 4684 is blank or zero and The entry on line 16, Form 4684 is the same as the entry for net disaster loss on line 16, Schedule A Consider the entry on line 16, Form 4684 a misplaced entry and Delete line 16, Form 4684. Note: For TY16 and later, if a Federally Declared Disaster Loss is claimed on Schedule A and Form 4684, also edit FPC "D" See IRM 3.11.3.6.1.3(2). Figure 3.11.3-85 Deleting Excess Gambling LossesShown are portions of Schedule 1 and Schedule A.Schedule 1 shows lines 7 through 8c. Entries are present as follows: Line 7, Unemployment Compensation- - 3,000.00.Line 8b, Gambling - 2,000.00.Schedule A shows lines 12 through 17. Entries are present as follows: Line 14, Add lines 11 through 13. 9,000Line 16, Other - from list in instructions. List type and amount. Gambling losses is present. 8,000.00 on line 16, a red X is edited to the left of 8,000.00 and 2000 is edited in red to the left of the X.Line 17, Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 or 1040-SR, line 12e. - 18,327.00. Please click here for the text description of the image.

# Line 17 - Total Itemized Deductions

3.11.3.19.1.10 (01-01-2019) Line 17 - Total Itemized Deductions If line 17 is blank, compute and edit from total lines (lines 4, 7, 10, 14, 15, and 16). Delete all but the smallest amount when there are multiple entries.

# Prior Year Schedule A

3.11.3.19.2 (01-01-2026) Prior Year Schedule A For TY10 - TY09, "X" Schedule A if Schedule L is present showing a larger itemized deduction.

# Other Itemized Deductions

3.11.3.19.2.1 (11-12-2021) Other Itemized Deductions For TY17-TY13, "X" line 16 when the amount on line 16 includes non-gambling deductions and the AGI amount on line 11a, Form 1040 is over: Tax Year FS 1 FS 2 or 5 FS 3 or 6 FS 4 2017 $261,500 $313,800 $156,900 $287,650 2016 $259,400 $311,300 $155,650 $285,350 2015 $258,250 $309,900 $154,950 $284,050 2014 $254,200 $305,050 $152,525 $279,650 2013 $250,000 $300,000 $150,000 $275,000

# Schedule B - Interest and Ordinary Dividends

3.11.3.20 (01-01-2026) Schedule B - Interest and Ordinary Dividends The instructions provided in this subsection of the manual are for editing Schedule B. These instructions include: General editing procedures Gross interest (lines 1 and 2) Excludable savings bond interest (line 3) Gross dividends (lines 5 and 6) Foreign account indicator (line 7a) Foreign trust question (line 8) The following lines on Schedule B are T-lines: T-Lines T-Compute Lines Line 2 - edited to the left of line 2 Line 3 Line 6 - edited above the instructions for line 6. Foreign Account Indicator FinCEN Form 114 Indicator There are no T-Compute lines for this schedule.

# Schedule B - General Editing Procedures

3.11.3.20.1 (01-01-2026) Schedule B - General Editing Procedures Edit Sequence Code "08" in the upper-right margin of Schedule B if not preprinted, and any of the following are present: Gross interest is edited Gross dividends are edited Line 3 has an entry Any box on line 7a is marked. Only one Schedule B can be processed. Combine related T-line amounts and "X" the Schedule(s) B not used when more than one is attached to the return. Edit T-lines from attachments when "see attached" is written on Schedule B. (See Figure 3.11.3-86.) Reminder: Further editing of Lines 2a, 2b, and/or Line 3b on Form 1040 may be required from Schedule B. Figure 3.11.3-86 SCHEDULE B: EDITING GROSS INTEREST FROM AN ATTACHMENTShown is a portion of Schedule B, through line 4 and an attachment.The following entries are present on Schedule B:Name(s) shown on return - Lydia Petunia.Your Social Security Number - 000-00-1815.Line 1, List name of payer - See attached statement 3000.00.Line 2, Add the amounts on line 1 - 3000. 3400 is edited in red on the dotted portion to the left of 3000.00 (The taxpayer entered the net interest and the amount in red is the gross interest from the attachment.Line 4, Subtract line 3 from line 2. Enter the result here and on Form 1040 or Form 1040-SR, line 2b - 3000.00.The following entries are present on the attachment: Lily Bank - 400.00.Orchid Credit Union - 1000.00.Clover Bank & Trust - 600.00.Marigold Savings & Loan - 800.00.Zinnia Bank - 400.00.Savings Bonds - 200.00.Subtotal - 3400.00.Less accrued interest - -400.00.TOTAL: 3000.00. Please click here for the text description of the image. Do not "X" Schedule B when any of the boxes on line 7a is marked.

# Lines 1 and 2 - Gross Interest

3.11.3.20.1.1 (11-29-2019) Lines 1 and 2 - Gross Interest The taxpayer may subtract the following adjustments from interest income. Edit the gross interest amount to the left of line 2 by adding the adjustment amount to the line 2 amount when the taxpayer subtracts amounts identified as any of the following (See Figure 3.11.3-87.): Nominee distribution Accrued interest Original issue discount (OID) Purchased interest Amortizable Bond Premium/ABP Adjustment Figure 3.11.3-87 EDITING GROSS INTERESTShown are two graphics (a and b) depicting Part I of Schedule B, lines 1 and 2:Graphic a shows the following entries: Line 1, List name of payer Entries on line 1 are as follows:Interest from K-1's - 100 and 100,000.Nominee Distribution - -500.Purchased Interest - -100.Tax-Exempt Interest - -65,000Line 2, Add the amounts on line 1 - 34,500. Edited to the left of 34,500, on the dotted portion of line 2 in red, is 35,100 (This is the gross amount of interest).Graphic b shows the following entries: Line 1, List name of payer. Entries on line 1 are as follows:Toad Bank - 3,500.Taipan Bonds - 2,000.OID - -500.Python State Bank - 1,000.Skunk Bank & Trust - 3,000.Tax Exempt - -1,500.Line 2, Add the amounts on line 1 - 7,500. 8000 is edited in red on the dotted portion of line 2 to the left of 7,500 (This is the gross amount of interest). Please click here for the text description of the image.

# Line 3 - Excludable Savings Bond Interest

3.11.3.20.1.2 (11-29-2019) Line 3 - Excludable Savings Bond Interest When line 3 has a significant entry and Form 8815 is not attached, correspond for Form 8815 unless it can be determined the entry is misplaced.

# Lines 5 and 6 - Gross Dividends

3.11.3.20.1.3 (11-29-2019) Lines 5 and 6 - Gross Dividends Compute and edit the amount of gross dividends above the instructions for line 6 when line 5 adjustments are present for nominee distributions. Compute the gross dividend amount by adding the nominee distribution to the line 6 amount. (See Figure 3.11.3-88.) Figure 3.11.3-88 EDITING GROSS DIVIDENDSShown is a portion of Schedule B (Part II), lines 5 through 6. Line 5, List name of payer. Entries on line 5 are as follows:Cardinal Inc. - 1250.00Dove Industries - 500.00.Subtotal - 1750.00.Nominee Distribution - -250.00.1750 is edited in red ink on the dotted portion above line 6 (This amount is the gross dividends).Line 6 - 1500.00. Please click here for the text description of the image.

# Line 8 - Foreign Trust Question (Not Transcribed)

3.11.3.20.1.4 (11-29-2019) Line 8 - Foreign Trust Question (Not Transcribed) If Schedule B, line 8, box is marked "yes" , edit Audit Code "H" .

# Prior Year Schedule B

3.11.3.20.2 (11-12-2021) Prior Year Schedule B For tax years 2024 through 1990 take the following actions: "X" Schedule B unless there is an entry on line 3. Do not edit gross interest or dividends. "X" the Schedule B when the tax year of the return is 1989 or prior.

# Schedule C - Profit or Loss from Business

3.11.3.21 (01-01-2026) Schedule C - Profit or Loss from Business The instructions provided in this subsection of the manual are for editing Schedule C. These instructions include: General editing procedures Combining multiple Schedules C North American Industry Classification System (NAICS) Employer Identification Number (EIN) Accounting method Statutory employees Income (lines 1 through 7) Expenses (lines 8 through 27b) "At risk" question The following lines on Schedule C are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Schedule C: SSN Lines A, B, C, D, F, H, I and J Statutory Employee Indicator Box Lines 1 through 4 Line 6 Line 9 Line 13 Line 15 Line 16a Line 17 Line 18 Line 21 Lines 24a and 24b Line 25 Lines 26 through 27b Line 28 Line 30 PAL Indicator to the left of line 31 Line 32 At Risk Indicator Line 35 Line 41 Schedule C: Line 1 Line 2 Line 3 Line 28

# Schedule C - General Editing Procedures

3.11.3.21.1 (01-01-2024) Schedule C - General Editing Procedures Up to three Schedules C can be processed. Follow the instructions for combining Schedules C in IRM 3.11.3.21.2 when more than three are present. Edit Sequence Code "09" in the upper-right margin of the first Schedule C if "09" is not preprinted. Edit Sequence Code "10" on the second Schedule C and Sequence Code "11" on the third. Edit the TIN from the caption on Form 1040 when the TIN is missing, illegible or other than 9 digits. If the TIN is not present in the caption, search Forms W-2 and other attachments for the missing TIN. Note: Edit a newly issued ITIN or IRSN, if necessary. "X" Schedule C when the taxpayer specifically states the loss is from a hobby or nonprofit activity. "X" Schedule C when no money amounts are present. If a Form W-2 wage amount is reported on Schedule C, delete the amount from Schedule C and edit it to line 1a of Form 1040. Exception: Do not move the amount if the taxpayer is a minister, insurance salesman, or if the statutory employee box is marked. If the taxpayer indicates Schedule C income is from a partnership or joint venture by noting a fractional share or percentage of the income: Include the net fractional amount on Schedule E, line 30 (gain) or line 31 (loss). Delete the amount from line 3 of Schedule 1. Edit or add the amount to line 5 of Schedule 1. "X" Schedule C. Exception: When the taxpayer indicates the fractional share of Schedule C income is farm income, edit the taxpayer's share of the gross amount on line 42 of Schedule E.

# Combining Multiple Schedules C

3.11.3.21.2 (12-11-2020) Combining Multiple Schedules C When the taxpayer submits more than three Schedules C combine them to a total of three, following the instructions in this subsection of the manual. Combine only the items to be transcribed and "X" those schedules not used. Do not combine statutory employee schedules with non-statutory employee schedules. Whenever possible, combine Schedule Cs with like TINs. Whenever possible, combine gains with gains and losses with losses. Combine schedules with lesser receipts (line 1) if possible. Use the NAICS Code from the Schedule C being combined with the largest gross income. Gross income is found on line 7 of Schedule C. Use the EIN from the Schedule C being combined showing the largest gross profit. Gross profit is found on line 5 of Schedule C.

# Line A - Principal Business or Profession

3.11.3.21.3 (01-01-2024) Line A - Principal Business or Profession Circle out entries on line A that do not pertain to a principal business or profession. Examples include, but are not limited to: "1099 MISC" , "No Name" , "same" , etc.

# Line B - North American Industry Classification System (NAICS) Code

3.11.3.21.4 (01-01-2024) Line B - North American Industry Classification System (NAICS) Code Refer to the following chart for editing the NAICS code: If Then Missing, incomplete, or illegible, Take no action. More than one, Circle all but the first. Combining multiple Schedules C, Use the code from the Schedule C with the largest gross income. Dummying, Edit if taxpayer furnished a code. More than 6 digits long, Delete NAICS

# Line D - Employer Identification Number (EIN)

3.11.3.21.5 (01-01-2016) Line D - Employer Identification Number (EIN) Circle the EIN when it is more or less than nine digits or contains letters.

# Line F - Accounting Method

3.11.3.21.6 (01-01-2016) Line F - Accounting Method If a computer-generated schedule has been submitted and the accounting boxes are not present: If "cash" is present, edit a "1" to the left of "cash" . If "accrual" is present, edit a "2" to the left of "accrual" .

# Statutory Employee

3.11.3.21.7 (12-11-2020) Statutory Employee Edit RPC "S" and RPC "B" when line 31 on Schedule C is, or can be determined to be, a gain of $434 or more, Schedule SE is not attached, and any of the following conditions are present: The taxpayer indicates that they are "not liable" for self-employment tax. The Statutory Employee Box is checked. Form 4361 or Form 4029 is attached. There is an indication of "Amish" or "Mennonite" . Exception: Do not edit RPC "S" when (2) below applies. Do not edit RPC "S" when any of the following are present: There is another Schedule C present that is for a non-statutory employee. The taxpayer shows a gain on a Schedule E, Part II, or on a Schedule F. The taxpayer reports self-employment income on line 8z of Schedule 1 that is subject to self-employment tax. The FS is "2" and the spouse has income that is subject to SE tax.

# Income - Lines 1 through 7

3.11.3.21.8 (01-01-2016) Income - Lines 1 through 7 Income is reported on the Schedule C on lines 1 through 7.

# Line 1 - Gross Receipts or Sales

3.11.3.21.8.1 (01-01-2017) Line 1 - Gross Receipts or Sales If line 1 is blank, dash, or zero, take one of the following actions: Compute and edit by adding line 2 to line 3. Edit line 5 to line 1 when no significant amounts are present on lines 1 through 4. Edit line 7, if positive, to line 1 when no amounts are present on lines 1 through 6. (See Figure 3.11.3-89.) Edit line 7, if negative, to line 6 when no amounts are present on lines 1 through 6. Bracket the amount. Otherwise, take no action. Figure 3.11.3-89 EDITING LINES 1 AND 3, SCHEDULE CShown are portions of Schedule C, showing the name line and lines 1 through 7. Entries are present as follows: Name of proprietor -Robert Hawk.Social Security Number (SSN) -000-00-5073.Line 1, Gross receipts or sales - blank. Tax examiner edited 3700 in red from line 5 entry.Line 3, Subtract line 2 from line 1 - blank. Tax examiner edited 3700 in red from line 5 entry.Line 5, Gross profit. Subtract line 4 from line 3: 3700. Please click here for the text description of the image.

# Line 2 - Returns and Allowances

3.11.3.21.8.2 (01-01-2016) Line 2 - Returns and Allowances Compute and edit line 2 when there is no entry on line 2, but line 1 and line 3 have entries of different amounts. Compute and edit by subtracting line 3 from line 1.

# Line 3 - Net Gross Receipts

3.11.3.21.8.3 (01-01-2017) Line 3 - Net Gross Receipts Compute and edit line 3 amount when it is blank, dash or zero and there are entries leading to a total. (See Figure 3.11.3-89.)

# Line 4 - Cost of Goods Sold

3.11.3.21.8.4 (01-01-2016) Line 4 - Cost of Goods Sold Edit line 4 in the following priority when it is blank: Edit the amount from line 42 or from an attachment. Compute the line 42 amount and edit it on line 4.

# Expenses - Lines 8 through 27b

3.11.3.21.9 (01-01-2024) Expenses - Lines 8 through 27b Expenses are reported on the Schedule C on lines 8 through 27b. Line 27a is valid for TY23 and later.

# Line 27b - Other Expenses

3.11.3.21.9.1 (01-01-2026) Line 27b - Other Expenses "X" line 27b when negative. Do not adjust the line 28 amount. Edit the misplaced item(s) to the correct T-line when any transcribed items are included in "Other Expenses" on page 2 of Schedule C. Note: Only move amounts when the wording exactly matches the wording on the T-line, except for "office in home expense" . If T-line amounts have been included in line 27b, adjust line 27b. Note: If an amount for "office in home" is included, also adjust line 28. If line 27b is blank, take one of the following actions: Edit the line 48 entry to line 27b or If line 48 is blank, and entries are present in Part V, compute the line 48 amount and edit it to line 27b.

# Line 28 - Total Expenses before Expenses for Home Use

3.11.3.21.9.2 (01-01-2016) Line 28 - Total Expenses before Expenses for Home Use Compute and edit line 28 when it is blank and there are significant entries on lines 8 through 27b.

# Line 30 - Expenses for Business Use of Home

3.11.3.21.9.3 (01-01-2016) Line 30 - Expenses for Business Use of Home "X" line 30 if either of the following conditions exist: Line 30 is equal to line 31, or Line 30 is equal to line 3 of Schedule 1 and no Form 8829 is attached to the return. Edit Audit Code "B" when line 30 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 8829 is not attached. Edit the amount from line 36 of Form 8829 to line 30 when line 30 is blank and Form 8829 is attached.

# PAL Indicator

3.11.3.21.10 (01-01-2026) PAL Indicator Edit a "1" to the left of line 31 if any of the following apply: PAL is noted Form 8582 is attached Entire Disposition of Passive Activity is noted.

# Line 32b - "At Risk" Question

3.11.3.21.11 (01-14-2020) Line 32b - "At Risk" Question Form 6198 must be present if any Schedule C has a loss ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the 32b box is marked. Correspond, if missing. If using Form 6001 use box S, if using Form 3531 use box 11-14.

# Prior Year Schedule C/Schedule C-EZ

3.11.3.21.12 (01-01-2026) Prior Year Schedule C/Schedule C-EZ Schedule C-EZ was obsoleted in 2018. All Schedule C-EZ must be converted to Schedule C. The following chart shows the T-Lines for Schedule C-EZ. Unless otherwise noted instruction for Schedule C apply to corresponding lines on Schedule C-EZ. Schedule C-EZ T-Line Chart T-Lines T-Compute Lines SSN Lines A-D Lines F-G Lines 1-2 Lines 1-2 For TY17-TY15, edit the amount from line 35 of Form 8829 to line 30 when line 30 is blank and Form 8829 is attached. For TY11, edit RPC "S" and RPC "B" when line 31 on Schedule C (or line 3, Schedule C-EZ) is, or can be determined to be, a gain of $434 or more, Schedule SE is not attached, any of the following conditions are present: Line 1c shows a significant entry. The taxpayer indicates they are "not liable" for self-employment tax. Form 4361 or 4029 is attached. Exception: Do not edit RPC "S" when (5) below applies. For TY11, do not edit RPC "S" when any of the following are present: Another Schedule C for a non-statutory employee (No entry is present on line 1c) A gain reported on Schedule E, Part II, or on Schedule F Self-employment income reported on line 8z, Schedule 1, that is subject to self-employment tax. The FS is "2" and the spouse has income subject to SE tax. For TY1990 and prior: Do not edit Audit Code "B" . Do not edit Office in Home expenses to line 30.

# Schedule D - Capital Gains and Losses

3.11.3.22 (01-01-2026) Schedule D - Capital Gains and Losses The instructions provided in this subsection of the manual are for editing Schedule D. These instructions include general editing procedures. The following lines on Schedule D are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Yes/No Checkbox (TY19 and later) Line 1a, columns (d) and (e) Lines 1b - 3, columns (d), (e) and (g) Line 5 Line 7 Line 8a, columns (d) and (e) Lines 8b - 10, columns (d), (e) and (g) Line 12 Line 13 Line 15 Line 18 Line 19 Line 7 Line 15

# Schedule D - General Editing Procedures

3.11.3.22.1 (01-01-2026) Schedule D - General Editing Procedures Edit Sequence Code "12" in the upper-right margin of Schedule D if not preprinted. Only one Schedule D can be processed. If more than one is attached, take the following actions: Combine related T-Line amounts onto one schedule. "X" those schedules not used. Do not delete Schedule D when the "YES" checkbox is marked and there are no significant T-line entries present. Edit Unallowable Code "92" and the amount of the loss when a loss ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is reported on Schedule D from the sale of a personal asset (e.g., furniture, jewelry, automobiles, personal residence, etc.). Do not code for assets identified as "rental" or "inheritance" . Take no action when "Related party like-kind exchange" is written on Schedule D. Do not include amounts with "Ethics in Government Act" or "EGA" noted next to the amount when computing T-Lines. The following line-by-line instructions are for editing Schedule D.

# Line 7 - Column (h), Gain or Loss for Entire Year

3.11.3.22.1.1 (11-29-2019) Line 7 - Column (h), Gain or Loss for Entire Year Compute and edit line 7 when it is blank and there are entries leading to a total. (See Figure 3.11.3-90.) Figure 3.11.3-90 COMPUTING LINES 7 AND 15, SCHEDULE DShown is Schedule D, Capital Gains and Losses. Entries are present as follows:Name(s) shown on return: Malcom K. Caribou.Your Social Security Number: 000-00-3254.Part I, Short Term Capital Gains and Losses -- Assets Held One Year or LessLine 1a, column (d): Totals for all short-term transactions reported on Form 1099-B or Form 1099-DA: 660.Line 1a, column (e): Totals for all short-term transactions reported on Form 1099-B or Form 1099-DA: 500.Line 1a, column (h): Totals for all short-term transactions reported on Form 1099-B or Form 1099-DA: 160.Line 1b, column (d): Totals for all transactions reported on Form 8949 with box A or Box G checked: 641.Line 1b, column (e): Totals for all transactions reported on Form 8949 with box A or Box G checked: 691.Line 1b, column (h): Totals for all transactions reported on Form 8949 with box A or Box G checked: (50).Line 7, Net short-term capital gain or (loss): 110 is edited in red ink.Part II - Long-Term Capital Gains and Losses -- Assets Held More Than One Year.Line 8a, column (d): Totals for all long-term transactions reported on Form 1099-B or Form 1099-DA: 2,400.Line 8a, column (e): Totals for all transactions reported on Form 1099-B or Form 1099-DA: 3,800.Line 8a, column (h): Totals for all transactions reported on Form 1099-B or Form 1099-DA with: (1,400).Line 10, column (d): Totals for all transactions reported on Form 8949 with box F or Box L checked: 2,800.Line 10, column (e): Totals for all transactions reported on Form 8949 with box F or Box L checked: 2,500.Line 10, column (h): Totals for all transactions reported on Form 8949 with box F or Box L checked: 300.Line 13, Capital Gain Distribution: 100.Line 15, Net long-term capital gain or (loss). (1000) is edited in red ink. Please click here for the text description of the image.

# Line 15 - Net Long-Term Gain or Loss for Entire Year

3.11.3.22.1.2 (11-29-2019) Line 15 - Net Long-Term Gain or Loss for Entire Year Compute and edit line 15 when it is blank and there are entries leading to a total. (See Figure 3.11.3-90.)

# Line 18 - 28% Rate Gain

3.11.3.22.1.3 (11-29-2019) Line 18 - 28% Rate Gain When line 18 is blank, edit a positive amount from line 7 of the 28% Rate Gain Worksheet, if attached.

# Line 19 - Unrecaptured Section 1250 Gain

3.11.3.22.1.4 (11-29-2019) Line 19 - Unrecaptured Section 1250 Gain When line 19 is blank, edit a positive amount from line 18 of the Unrecaptured Section 1250 Gain Worksheet, if attached.

# Form 8949 - Sales and Other Dispositions of Capital Assets

3.11.3.23 (01-04-2021) Form 8949 - Sales and Other Dispositions of Capital Assets The instructions provided in this subsection of the manual are for editing Form 8949. Delete Form 8949 without a "Z" or "Y" coded entry. Only a Form 8949 with a "Z" or "Y" coded entry in Part I or Part II, column "f" is transcribed. Edit Sequence Code "12A" in the upper-right margin of Page 1 if not preprinted. Form 8949, Seq #12A, when not deleted, must be located directly following Schedule D, Seq #12 when attached to the return. Only one Form 8949 can be processed. When more than one is present, process the first form with entries present and a code of "Z" or "Y" in column "f" . Delete those forms not used and delete all forms when no "Z" or "Y" code is present. The following lines on Form 8949 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Entries with "Z" Code: Part I, col a Part I, col b Part I, col g Part I indicator, edited to the right of Part I, col h Part II, col a Part II, col b Part II, col g Part II indicator, edited to the right of Part II, col h Entries with "Y" Code (TY20 and later): Part I, col a Part I, col c Part I, col g Part I indicator, edited to the right of Part I, col h Part II, col a Part II, col c Part II, col g Part II indicator, edited to the right of Part II, col h There are no T-Compute Lines Edit RPC "U" if there is a "Z" Code or "Y" Code present in column "f" . Edit a "Z" or "Y" to the left of the first line 1 entry with a "Z" or "Y" code in column "f" for both Part I and Part II. Edit Part I indicator code of "1" to the right of Part I column "h" when: more than one entry is present on line 1 of Part I and, more than one entry has "Z" or "Y" code in column "f" . Edit Part II indicator code of "1" to the right of Part II column "h" when: more than one entry is present on line 1 of Part II and, more than one entry has "Z" or "Y" code in column "f" .

# Prior Year Form 8949

3.11.3.23.1 (01-15-2021) Prior Year Form 8949 For TY19, edit a "Z" to the left of the first line 1 entry with a "Z" code in column "f" for both Part I and Part II. For TY18 and prior, "X" the form.

# Schedule E - Supplemental Income and Loss

3.11.3.24 (01-01-2026) Schedule E - Supplemental Income and Loss The instructions provided in this subsection of the manual are for editing Schedule E. These instructions include: General editing procedures Combining multiple Schedules E Editing fractional shares to Part II The following are the T-Lines and T-Compute Lines on Schedule E: T-Lines T-Compute Lines Checkboxes A and B Line 14, columns (a) - (c) Lines 23a through e Lines 24 and 25 Line 27, checkboxes Lines 29a, column (h) and, column (k) Line 29b column (g) and column (i) Line 30 Line 31 Line 34a, column (d) Line 34b, column (c) Line 35 Line 36 Line 37 - edited to the left of line 37 Line 39 Line 40 Line 42 Line 43 Lines 23a through e Lines 24 and 25 Lines 29a, column (h) and, column (k) Line 29b, column (g) and column (i) Line 30 Line 31 Line 35 Line 36 Line 39

# Schedule E - General Editing Procedures

3.11.3.24.1 (01-01-2026) Schedule E - General Editing Procedures Edit Sequence Code "13" in the upper-right margin of Schedule E if not preprinted. Do not "X" page 1 of Schedule E when there are significant T-line entries on page 2. Only one Schedule E can be processed. If more than one Schedule E or Schedule E worksheet is attached, take one of the following actions: If Then The taxpayer provided one summary Schedule E with combined totals, Process the Schedule E with the combined totals. Delete those schedules not used. Note: If a taxpayer provided a summary Schedule E with combined totals, each of lines 14a, 14b and 14c may still need to be combined. The taxpayer did not provide one summary Schedule E with combined totals, Combine related T-Line amounts onto one Schedule E. Delete those schedules not used. Note: Add T-line amounts on line 14, columns (a) through (c) in their respective columns when combining multiple Schedules E. Reminder: Be sure that page 2, Schedule E information has been accounted for when combining Schedules E.

# Part I - Income or Loss from Rental Real Estate and Royalties

3.11.3.24.1.1 (01-01-2026) Part I - Income or Loss from Rental Real Estate and Royalties The taxpayer uses Part I of Schedule E to report income or loss from rental property.

# Line 14 - Repairs

3.11.3.24.1.1.1 (01-30-2020) Line 14 - Repairs If more than one Schedule E or Schedule E worksheet is present, combine dollar amounts on lines 14a, 14b and 14c to the total page. (See Figure 3.11.3-91.) Figure 3.11.3-91 COMBINING LINE 14, SCHEDULE EShown is Schedule E, Supplemental Income and Loss. Also shown are small portions of two additional Schedule Es. Entries are present as follows:First partial Schedule E:Line 14, repairs, Column A: 900.Line 14, repairs, Column B: 1600.Line 14, repairs, Column C: 600.Second partial Schedule E:Line 14, repairs, Column A: 260.Line 14, repairs, Column B: blank.Line 14, repairs, Column C: 450.Schedule E shows the combined totals from the additional Schedule E's:Line 14, repairs, Column A - 1160 edited in red.Line 14, repairs, Column B - 1600 edited in red.Line 14, repairs, Column C - 1050 edited in red.A textbox reads: Delete those schedules not used. Please click here for the text description of the image.

# Lines 23a through 23e - Total Lines

3.11.3.24.1.1.2 (11-29-2019) Lines 23a through 23e - Total Lines Follow the line instructions on the form to T-Compute totals on lines 23a through 23e. Note: Royalty income is determined by property Code 6 on line 1. All other codes are considered rental income. If no code is present, assume income amount is from rental income. Adjust line 23e, if necessary, to reflect the correct percentage of the taxpayer's share when there is an indication in the line 26 area the taxpayer has taken a fractional portion of line 26.

# Line 24 - Total Income

3.11.3.24.1.1.3 (11-29-2019) Line 24 - Total Income Follow the line instructions on the Schedule to compute and edit line 24 when both of the following conditions are present (See Figure 3.11.3-92): Line 24 is blank, and There is a positive entry on line 21. Compute and edit line 24 by adding lines 23a and 23b when both of the following conditions are present: Line 24 is blank There are no entries on lines 5 through 22 Figure 3.11.3-92 EDITING LINE 24, SCHEDULE EShown is Schedule E. Entries are present as follows: Name(s) shown on return: William Bunting.Your social security number: 000-00-2903.Part I Income or Loss from Rental Real Estate and Royalties. Line 1a, A. House, 2901 Heron.Line B. Oil Well.Line C. House, 150 Pelican.Line 1b, Type of Property. A - 1, B - 6 and C - 1.Line 3, Rents Received - Column A: 9000.Line 3, Rents Received - Column C: 9600.Line 4, Royalties Received - Column B: 850.Line 23a, Total of all amounts reported on line 3 for all rental properties: 18600.Line 23b, Total of all amounts reported on line 4 for all royalty properties: 850.Line 24, Income. Add positive amounts shown on line 21. Do not include any losses: 19450 has been edited in red ink by adding line 23a and 23b. Please click here for the text description of the image.

# Line 25 - Total Loss(es)

3.11.3.24.1.1.4 (11-29-2019) Line 25 - Total Loss(es) Compute and edit line 25 when line 25 is blankand either or both of the following conditions are present (See Figure 3.11.3-93): A royalty loss on line 21 A rental loss on line 22 Figure 3.11.3-93 EDITING LINE 25, SCHEDULE EShown is Schedule E. Entries are present as follows: Name(s) shown on return - Ernesto & Ana Magenta.Your social security number - 000-00-5588.Part I - Income or Loss from Rental Real Estate and Royalties.Line 1a, A - House, 1845 Pink St.Line B - Duplex, 1902 1/2 Rose CircleC - Oil Well.Line 1b, Type of Property. A -1, B - 2 and C - 6.Text Box with arrows pointing to Property A and Property B state, Rental properties: edit Line 22 losses to Line 25.Text Box with arrow pointing to Property C state, Royalties: edit Line 21 losses to Line 25.Line 3, Rents Received: Column A - 9000.00.Line 3, Rents Received: Column B - 8600.00.Line 4, Royalties Received: Column C - 2125.00.Line 5, Advertising. Column A - 50.00.Line 5, Advertising. Column C - 60.00.Line 6, Auto and travel. Column A - 150.00.Line 7, Cleaning and maintenance. Column B - 170.00.Line 8, Commissions. Column B - 575.00.Line 9, Insurance. Column A - 700.00.Line 9, Insurance. Column B - 600.00.Line 11, Management Fees. Column A - 5000.00.Line 12, Mortgage interest paid to banks, etc. Column B - 3860.00.Line 13, Other interest. Column A - 750.00.Line 13, Other interest. Column B - 925.00.Line 15, Supplies. Column B - 1300.00.Line 17, Utilities. Column A - 1000.00.Line 17, Utilities. Column B - 651.00.Line 18, Depreciation expense or depletion. Column A - 2590.00Line 18, Depreciation expense or depletion. Column B - 1075.00Line 18, Depreciation expense or depletion. Column C - 2250.00Line 20, Total Expenses. Add lines 5 through 19, Column A - 10240.00Line 20, Total Expenses. Add lines 5 through 19, Column B - 9216.00Line 20, Total Expenses. Add lines 5 through 19, Column C - 2250.00Line 21, Subtract line 20 from line 3 or 4. If result is a (loss), see instructions to find out if you must file Form 6198. Column A: -1240.00Line 21, Subtract line 20 from line 3 or 4. If result is a (loss), see instructions to find out if you must file Form 6198. Column B: - 616.00Line 21, Subtract line 20 from line 3 or 4. If result is a (loss), see instructions to find out if you must file Form 6198. Column C: - 125.00Line 22, Deductible rental real estate loss after limitation, if any, on Form 8582. Column A: (1000.00)Line 25, Losses. Add royalty losses from line 21, column C, and rental real estate losses from line 22. Enter total losses here. 1125 is edited in red inkText box at bottom of graphic reads: Line 25 = Line 21 royalty loss + Line 22 rental loss. Arrows from line 22, column A and line 21, column C, to line 25. Please click here for the text description of the image.

# Line 26 - Total Rental and Royalty Income or Loss (Not Transcribed)

3.11.3.24.1.1.5 (01-01-2025) Line 26 - Total Rental and Royalty Income or Loss (Not Transcribed) Adjust line 23e, if necessary, to reflect the correct percentage of the taxpayer's share when there is an indication in the line 26 area the taxpayer has taken a fractional portion of line 26. Edit SPC "A" when NPA or Non-Passive Activity is noted by the taxpayer in the line 26 area. (See Figure 3.11.3-94). Figure 3.11.3-94 Editing SPC A when NPA is noted in Line 26 area.This figure shows the caption section of Form 1040 and bottom portion of Schedule E page 1. Entries are as follows:Form 1040 Your social security number 000-00-6000.Form 1040 Spouse's social security number 000-00-9187.Form 1040 to the right of spouse's social security an A is written in red.Schedule E below line 26 an arrow is pointing to NPA 6000. Please click here for the text description of the image.

# Part II - Income or Loss from Partnerships and S Corporations

3.11.3.24.1.2 (01-01-2026) Part II - Income or Loss from Partnerships and S Corporations The taxpayer uses Part II of Schedule E to report income or loss from partnerships and S corporations. If only page 2 of Schedule E is present with no dollar amounts, "X" the page.

# Lines 28A through 28D - Column (f), At Risk (Not Transcribed)

3.11.3.24.1.2.1 (12-11-2020) Lines 28A through 28D - Column (f), At Risk (Not Transcribed) Correspond for Form 6198 (Form 6001 box S or Form 3531 box 11-14) if it is not attached when both of the following are present: (See Figure 3.11.3-95.) An amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is reported in column (g) or column (i), and The taxpayer checks the corresponding column (f) line, "Check if any amount is not at risk" . Figure 3.11.3-95 CORRESPONDING FOR FORM 6198This figure shows a partial page 2 of Schedule E showing Part II. Schedule E shows the following entries: Top line of schedule, Name(s) shown on return - Cindy Spruce.Top line of schedule, Your social security number - 000-00-9881.Line 28 A, column (a), Name, row A - Spruce & Sons.Line 28 A, column (b), Enter P for partnership; S for S corporation, row A - P.Line 28 A, column (d), Employer identification number, row A - 00-8098290.Line 28 B, column (a), Name, row B - Tupelo Technologies, Inc.Line 28 B, column (b), Enter P for partnership; S for S corporation, row B - S.Line 28 B, column (d), Employer identification number, row B - 00-3437721.Line 28 C, column (a), Name, row C - Gator, Inc.Line 28 C, column (b), Enter P for partnership; S for S corporation, row C - P.Line 28 C, column (d), Employer identification number, row C - 00-2087606.Line 28 C, column (f), Check if any amount is not at risk, row C - box is checked.Line 28 D, column (a), Name, row D - Cypress Communication.Line 28 D, column (b), Enter P for partnership; S for S Corporation, row D - P.Line 28 D, column (d), Employer identification number, row D - 00-6544582. Line 28 D, column (g), Passive loss allowed - 1600.00.Line 28 B, column (h), Passive income from Schedule K-1 - 7200.00.Line 28 C, column (i), Nonpassive loss from Schedule K-1 - 2150.A black double arrow points from the entry on Line 28, column (i), row C to the check in the box on Line 28, column (f).Line 28 A, column (k), Nonpassive income from Schedule K-1 - 9787.00.Line 29a, Totals, column (h), Passive income from Schedule K-1 - 7200.00.Line 29a, Totals, column (k), Nonpassive income from Schedule K-1 - 9787.00.Line 29b, Totals, column (g), Passive loss allowed - 1600.00.Line 29b, Totals, column (i), Nonpassive loss from Schedule K-1 - 2150.00.Line 30, Add columns (h) and (k) of line 29a - 16987.00.Line 31, Add columns (g), (i) and (j) of line 29b - (3750.00).Line 32, Total partnership and S corporation income or (loss). Combine lines 30 and 31. - 13237.00.There is a text box overlaying the schedule stating, Form 6198 missing: CORRESPOND because the taxpayer checked the box on line 28 C and did not attach Form 6198. Please click here for the text description of the image.

# Lines 29a through 29b - Total Lines

3.11.3.24.1.2.2 (11-29-2019) Lines 29a through 29b - Total Lines Compute lines 29a and 29b if there are entries leading to a total and lines 29a and 29b are blank. T-Compute columns g, h, i, and k.

# Lines 30 and 31 - Total Partnership or S-Corporation Income or Loss Subtotal Lines

3.11.3.24.1.2.3 (11-29-2019) Lines 30 and 31 - Total Partnership or S-Corporation Income or Loss Subtotal Lines Compute and edit lines 30 and/or 31 when they are blank and there are entries leading to a total. Edit or arrow the amount from line 32 to either line 30 or line 31 (see Figure 3.11.3-96), when both lines are blank and there are no entries leading to a total. Edit the line 32 amount to: Line 30 if the amount on line 32 is positive or, Line 31 if the amount on line 32 is negative. Figure 3.11.3-96 EDITING LINES 30 AND 31, SCHEDULE EThis figure shows a partial page 2 of Schedule E showing the top of the page and the Passive Income and Loss and Nonpassive Income and Loss portion of Part II, Line 28 and Lines 29a through 32.Top of schedule, Name(s) shown on return - Joey and Lucy Hawk.Line 32, Total partnership and S corporation income or (loss) - 7121.A red arrow is edited from the entry of 7121 on line 32 to the blank line 30. Please click here for the text description of the image.

# Part III - Income or Loss from Estates or Trusts

3.11.3.24.1.3 (01-01-2026) Part III - Income or Loss from Estates or Trusts The taxpayer uses Part III of Schedule E to report income or loss from estates and trusts. Compute and edit lines 35 and/or 36 when they are blank and there are entries leading to a total. Edit or arrow the amount from line 37 to either line 35 or line 36 when both lines are blank. Edit the line 37 amount to: Line 35 if the amount on line 37 is positive or, Line 36 if the amount on line 37 is negative

# Part IV - Income or Loss from Real Estate Mortgage Investment Conduits (REMICs)

3.11.3.24.1.4 (01-01-2026) Part IV - Income or Loss from Real Estate Mortgage Investment Conduits (REMICs) The taxpayer uses Part IV of Schedule E to report income or loss from REMICs.

# Line 39 - REMIC Income/Loss

3.11.3.24.1.4.1 (11-29-2019) Line 39 - REMIC Income/Loss Combine line 38 columns (d) and (e) only and edit the total on line 39 when line 39 is blank and there are entries leading to a total.

# Part V - Summary

3.11.3.24.1.5 (01-01-2026) Part V - Summary The taxpayer uses Part V of Schedule E to summarize income and losses reported on Schedule E and Form 4835.

# Line 40 - Net Farm Rental Income or Loss from Form 4835

3.11.3.24.1.5.1 (11-29-2019) Line 40 - Net Farm Rental Income or Loss from Form 4835 Take one of the following actions when line 40 is blank and Form 4835 is attached: If on Form 4835 Then A fractional interest is indicated, Edit gains on line 30 of Schedule E. Edit losses on line 31 of Schedule E. Do not"X" Form 4835. Line 32 is a gain, Edit the line 32 amount on line 40 of Schedule E. Line 34c is a loss, Edit the line 34c amount on line 40 of Schedule E. Exception: If the taxpayer notates "PAL" , do not edit the negative amount to Schedule E, line 40. Line 34c blank, Edit the loss from line 32 of Form 4835, to line 40 Schedule E. Exception: If the taxpayer notates "PAL" , do not edit the negative amount to Schedule E, line 40. Compute the Form 4835 totals when perfecting Schedule E and multiple Forms 4835 are attached.

# Line 42 - Gross Farming and Fishing Income from Form 4835

3.11.3.24.1.5.2 (11-29-2019) Line 42 - Gross Farming and Fishing Income from Form 4835 Edit a positive amount from line 7 of Form 4835 when: Line 42 is blank and, Form 4835 is attached. Note: Combine Forms 4835 totals when perfecting Schedule E and multiple Forms 4835 are attached. "X" the amount on line 42 when the amount is negative.

# Schedule F - Profit or Loss from Farming

3.11.3.25 (01-01-2026) Schedule F - Profit or Loss from Farming The instructions provided in this subsection of the manual are for editing Schedule F. These instructions include: General editing procedures Combining multiple Schedules F Perfecting the North American Industry Classification System (NAICS) Code Perfecting the Employer Identification Number (EIN) The following lines on Schedule F are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines B, D, F and G Line 1b Line 2 Lines 3a and 3b Lines 4a and 4b Line 5b Lines 6a and 6b Line 7 Line 8 Line 9 Line 13 Lines 19, 21a, 25, 28 and 33 PAL Indicator to the left of line 34 Line 36 "At Risk" Indicator Lines 38a, 38b and 39a Line 40b Line 43 Line 44 Line 50 Line 9 Line 33 Line 44 Line 50

# Schedule F - General Editing Procedures

3.11.3.25.1 (12-11-2020) Schedule F - General Editing Procedures Up to two Schedules F can be processed. Follow the instructions for combining Schedules F in IRM 3.11.3.25.2 when more than two are present. Edit Sequence Code "14" in the upper-right margin of the first Schedule F if not preprinted. Edit Sequence Code "15" on the second Schedule F. "X" Schedule F when no money amounts are present. Take the following actions when the taxpayer indicates that Schedule F income is from a partnership or joint venture by noting a fractional share or percentage of the income: Include the net fractional amounts on the Schedule E as follows: gains on line 30 and losses on line 31. Delete the amount from line 6 of Schedule 1. Edit or add the amount to line 5 of Schedule 1. Edit the taxpayer's share of the gross amount from line 9 of the Schedule F to line 42 of Schedule E. "X" the Schedule F. If Schedule F is blank, transfer income amounts from an attachment to one of the following sections: If a beginning or ending inventory is shown, edit the amounts in Part III, Accrual Method Section. Otherwise, edit the amounts in Part I, Cash Method Section. Refer to the table below to determine RPC "S" editing. If line 34 of Schedule F is a gain of $434 or more and Schedule SE is not attached, and Then Taxpayer indicates not liable for self-employment tax or Schedule F income is from farm rental only or Form 4029 or 4361 is attached, or There is an indication of "Amish" or "Mennonite," Edit RPC "S" and RPC "B" . Exception: Do not edit RPC "B" when Schedule F income is from farm rental only. A gain is reported on Schedule E, Part II or Schedule C, or Self-employment income is reported on line 8z of Schedule 1 that is subject to self-employment tax, or FS is 2 and the spouse has income that is subject to SE tax, Do not edit RPC "S" .

# Combining Multiple Schedules F

3.11.3.25.2 (01-01-2016) Combining Multiple Schedules F When the taxpayer submits more than two Schedules F, combine them to a total of two following the instructions in this subsection of the manual. Combine only the items to be transcribed and "X" those schedules not used. Use the EIN of the schedule showing the largest gross income. Gross income is found on line 9 of Schedule F. Use the NAICS Code provided by the taxpayer from the Schedule F being combined with the largest gross income. Gross income is found on line 9 of Schedule F. Combine only cash method schedules with cash method schedules and combine all accrual method schedules only with other accrual method schedules. When all schedules use the same method of accounting: Combine all schedules with gains. Combine all schedules with losses. Combine all schedules with the smallest gross income (line 9) when all schedules are either gains or losses.

# Line B - North American Industry Classification System (NAICS) Code

3.11.3.25.3 (01-01-2016) Line B - North American Industry Classification System (NAICS) Code Refer to the following chart for editing the NAICS code. If Then Missing, incomplete or illegible, Take no action. More than one, Circle all but the first. Combining multiple Schedules F, Edit code from the combined Schedule F with the largest gross income. Dummying, Edit if taxpayer furnished a code. More than 6 digits long, Delete NAICS.

# Line D - Employer Identification Number

3.11.3.25.4 (01-01-2016) Line D - Employer Identification Number Circle the EIN when it is not nine digits or if it includes letters.

# Line 9 - Gross Income

3.11.3.25.5 (01-01-2017) Line 9 - Gross Income Compute and edit line 9 from the amounts in the right column, lines 1c through 8 when line 9 is blank. "X" line 9 when an amount is present, andboth of the following apply. (See Figure 3.11.3-97): Lines 1a through 8 are blank, and Line 50 has a significant amount. Figure 3.11.3-97 X-ING LINE 9, SCHEDULE F: ENTRY ON LINE 50This figure shows partial pages 1 and 2 of Schedule F. The partial page 1 of Schedule F shows the following entries: Top line of form, Name of proprietor - Tony Samoyed.Top line of form, Social security number (SSN) - 000-00-9878.Line A, Principal product. - Hogs.Line B, Enter code from Part IV - 112210.Line C, Accounting method: - (Accrual) box is checked.Line E, Did you materially participate in the operation of this business during 2017? Yes box is checked.Line 9, Gross income - 5687.00.A red X is edited to the left of the entry of 5687.00 on Line 9. There is a text box overlaying page 1 of Schedule F stating, Lines 1a through 8 are blank. The partial page 2 of Schedule F shows the following entries:Line 44, Add amounts in the right column for lines 37 through 43 - 8187.00Line 45, Inventory of livestock, produce, grains, and other products at beginning of the year - 2775.00.Line 46, Cost of livestock, produce, grains, and other products purchased during the year - 1225.00.Line 47, Add lines 45 and 46 - 4000.00.Line 48, Inventory of livestock, produce, grains, and other products at end of year - 1500.00.Line 49, Cost of livestock, produce, grains, and other products sold - 2500.00.Line 50, Gross income. Enter the result here and on Part I, line 9 - 5687.00.A black arrow points to the entry on line 50. Please click here for the text description of the image.

# Lines 32a through 32f - Other Expenses (Not Transcribed)

3.11.3.25.6 (04-12-2019) Lines 32a through 32f - Other Expenses (Not Transcribed) Edit the misplaced item(s) to the correct T-Line when any transcribed items are included in "Other Expenses" . Note: Only move amounts when the wording exactly matches the wording on the T-Line.

# Line 33 - Total Expenses

3.11.3.25.7 (01-01-2016) Line 33 - Total Expenses Compute and edit line 33 when it is blank. Compute line 33 from lines 10 through 32f.

# PAL Indicator

3.11.3.25.8 (01-01-2026) PAL Indicator Edit a "1" to the left of line 34 if any of the following apply: PAL is noted Form 8582 is attached. Entire Disposition of Passive Activity is noted.

# Line 36b - "At Risk" Question

3.11.3.25.9 (11-17-2017) Line 36b - "At Risk" Question Form 6198 must be attached if any Schedule F has a loss ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the box on 36b is marked. Correspond if missing. For Form 6001 use box S, for Form 3531 use box 11-14.

# Schedule R - Credit for the Elderly or the Disabled

3.11.3.26 (12-11-2020) Schedule R - Credit for the Elderly or the Disabled The instructions provided in this subsection of the manual are for editing Schedule R. These instructions include: General editing procedures Perfecting the filing status and age boxes Perfecting taxable disability income amounts Computing nontaxable pension, annuity, or disability income The following lines on Schedule R are T-Lines and T-Compute lines: T-Lines T-Compute Lines Lines 1 through 9 Line 11, Part III Line 13c, Part III Line 13c, Part III

# Schedule R - General Editing Procedures

3.11.3.26.1 (12-11-2020) Schedule R - General Editing Procedures Edit Sequence Code "16" in the upper-right margin of Schedule R if not preprinted. Only one Schedule R may be processed. If more than one Schedule R is attached, process the first Schedule R and "X" the remaining Schedule(s) R. Do not correspond for missing information when line 15 Form 1040 is (or can be determined to be) zero or a negative amount. Instead, X the schedule. Do not "X" Schedule R when the only entries present are in Part I.

# Filing Status and Age Box

3.11.3.26.2 (11-17-2017) Filing Status and Age Box No action is necessary when the taxpayer marked more than one box. Correspond when all the boxes are blank. For Form 6001 use box P, for Form 3531 use box 18.

# Line 11 - Taxable Disability Income

3.11.3.26.3 (11-17-2017) Line 11 - Taxable Disability Income Line 11 must have an entry if the taxpayer marked box 2, 4, 5, 6, or 9 in Part I. When line 11 is blank, take the following actions: If box 2, 4, 5, or 9 in Part I has been marked, edit the taxable amount of disability income from Form 1040 or an attachment (e.g., Form 1099-R, Code 3 in box 7). If box 6 in Part I has been marked, edit the taxable amount of disability income from Form 1040 plus $5,000. If the amount cannot be determined, correspond. For Form 6001 use box P, for Form 3531 use box 18.

# Line 13c - Nontaxable Pension, Annuity, or Disability Income

3.11.3.26.4 (11-17-2017) Line 13c - Nontaxable Pension, Annuity, or Disability Income Compute and edit line 13c when it is blank. Compute line 13c from lines 13a and 13b, or from an attachment. Correspond for the amount of nontaxable pension, annuity, or disability income when you are unable to compute line 13c by subtracting the taxable income from the gross income. For Form 6001 use box P, for Form 3531 use box 18. Exception: Do not correspond if you can determine that line 13c is (or can be determined to be) zero or negative (e.g., when lines 17 and 18 are equal).

# Schedule SE - Self-Employment Tax

3.11.3.27 (01-22-2021) Schedule SE - Self-Employment Tax The instructions provided in this subsection of the manual are for editing Schedule SE. These instructions include: Sequencing and combining multiple Schedules SE Perfecting the Taxpayer Identification Number (TIN) Editing the SE Method Code The following lines on the Schedule SE are T-Lines and T-Compute Lines: T-Lines T-Compute Lines TIN Lines 1a through 3 SE Quarters Covered - edited to the right of line 4c Line 5a Line 8d SE Farm Code (Method Code) - edited in the center-bottom margin of page 1 Lines 3 Line 8d

# Schedule SE - General Editing Procedures

3.11.3.27.1 (12-11-2020) Schedule SE - General Editing Procedures Only two Schedules SE can be processed. One Schedule SE for each of: The primary taxpayer The secondary taxpayer If only one processable Schedule SE is present, edit Sequence Code "17" if not preprinted. If two processable Schedules SE are present - one for the primary taxpayer and one for the secondary taxpayer - edit the Sequence Code as follows: Edit "17" if not preprinted, for the primary taxpayer. Edit "18" for the secondary taxpayer. Combine multiple Schedules SE when there is more than one Schedule SE for any one taxpayer. Delete those schedules not used. When one Schedule SE is submitted for two taxpayers: Allocate each taxpayer's Schedule SE amounts to two separate dummy Schedules SE. "X" the Schedule SE with the combined taxpayer liability. Correspond for the correct allocation, if it cannot be determined. For Form 6001 use box U, for Form 3531 use box 17. Edit RPC "S" and RPC "B" and delete Schedule SE when the only income on Schedule SE is from ministerial duties and any of the following conditions are present: The taxpayer indicates that they are not liable for self-employment tax. The taxpayer indicates that Form 4029 or Form 4361 has been filed. Exception: Do not edit RPC "S" if the FS is "2" and the spouse is liable for SE tax. "X" the EIC amount on line 27a Form 1040 and edit RPC "B" when EIC is claimed and there is a clear indication that an exemption from SE tax was given on an approved Form 4029 or Form 4361. Delete the amount when Form 4029 or Form 4361 is attached or a notation of "Exempt/Notary," "Amish," or "Mennonite" is present.

# Schedule SE

3.11.3.27.2 (12-11-2020) Schedule SE Use the instructions in this subsection for editing Schedule SE.

# Social Security Number

3.11.3.27.2.1 (12-11-2020) Social Security Number Edit the TIN from the caption on Form 1040 when the TIN is missing, illegible, or other than nine digits. If the TIN is not present in the caption, search Form(s) W-2 and other attachments for the missing TIN. (See Figure 3.11.3-99.) Note: Also edit the missing TIN to the caption. See IRM 3.11.3.9.2 for instructions on perfecting the caption. Edit a newly issued ITIN, if necessary. Use the caption to determine the correct TIN when there are two TINs but only one name. Circle the TIN which does not match the taxpayer's name. Correspond for a missing TIN if it cannot be perfected or obtained through research, with the exception of rejected ITIN/Form W-7. For Form 6001 use box U, for Form 3531 use box 17.

# Lines 1a and 2 - Income

3.11.3.27.2.2 (12-11-2020) Lines 1a and 2 - Income Perfect lines 1a and 2 when they are both blank. Perfect them as follows: Edit net profit or loss from Schedule(s) F on line 1a. Edit net profit or loss for farm partnership from Schedule E on line 1a. Edit net profit or loss from Schedule C on line 2. Edit net profit or loss for non-farm partnership from Schedule E on line 2. If line 3, Schedule SE includes income from line 8z Schedule 1, include the amount on line 2. Exception: Do not compute an income amount or perfect lines 1a and 2 when the taxpayer has used the optional method in Part II to figure their net earnings. (See Figure 3.11.3-100.) Note: Include Schedule C, Schedule E and/or Schedule F income only for the taxpayer that is filing the Schedule SE.

# Line 3 - Net Earnings or Loss

3.11.3.27.2.3 (12-11-2020) Line 3 - Net Earnings or Loss Compute and edit line 3 when it is blank and there are amounts present which lead to a total. Divide the amount on line 4a by .9235 and edit the result on line 3 (see Figure 3.11.3-98) when all the following conditions are present: Line 4a has an entry, and Lines 1a, 1b, 2, and 3 are blank, and Line 3 cannot be determined from attachments. Edit the amount on line 4b to line 3 when both of the following conditions are present (See Figure 3.11.3-100): Line 4b has a significant entry, and Lines 1a, 2, 3, and 4a are blank, negative, zero, or a dash. Reminder: SE Method Code may be required. See IRM 3.11.3.27.2.7. "X" Schedule SE when the amount on line 3 is a negative amount or it is less than $434. Exception: Do not "X" Schedule SE when line 5a has an entry of $109 or more. Adjust the line 2 amount to exclude any income identified as "Exempt/Notary" income when the taxpayer has: Written "Exempt/Notary" and an amount to the left of line 3 and, Subtracted that amount from the total of lines 1a, 1b, and 2. Figure 3.11.3-98 COMPUTING LINE 3, SCHEDULE SEThere are 2 graphics for this figure, a and b.a. Shows a portion of Schedule SE. and is titled When lines 1a, 1b and 2 contain entries. Entries are present as follows: Name of person with self-employment income - Sarah Sparrow.Social Security number of person with self-employment income - 000-00-0741.Line 3, Combine lines 1a, 1b, and 2. 7110 is edited in red.Text at the bottom of the graphic says: When lines 1a, 1b and 2 have entries present or edited, combine them to compute Line 3.b. Shows a portion of Schedule SE and is titled When lines 1a, 1b, and 2 cannot be determined. Entries are present as follows:Lines 1a, 1b, 2 and 3 are all blank.Line 3 has 1000 dollars edited in red.Line 4a has 923.50.Text at the bottom of the graphic says: Divide the amount on line 4a by .9235 to compute line 3. Please click here for the text description of the image.

# Line 4c - Margin SE Quarters Covered

3.11.3.27.2.4 (01-01-2016) Line 4c - Margin SE Quarters Covered Refer to the short period return instructions in IRM 3.11.3.6.2.18 when Schedule SE is attached to a short period return. A code representing the number of quarters covered by a short period return is edited in the margin to the right of line 4c.

# Line 5a - Church Employee Self-Employment Wages

3.11.3.27.2.5 (12-11-2020) Line 5a - Church Employee Self-Employment Wages Process Schedule SE regardless of the line 3 amount when line 5a has an entry of $109 or more. Divide the amount on line 5b by .9235 and edit the result on line 5a when both of the following conditions are present: Line 5a is blank, and Line 5b has an entry.

# Line 8d - Total Social Security Wages and Tips

3.11.3.27.2.6 (12-11-2020) Line 8d - Total Social Security Wages and Tips When the amount on line 8d is more than $176,100 and lines 8b and 8c are blank, add the SE taxpayer's Form(s) W-2 Social Security wages and tips subject to Social Security tax withholding. If lines 8b and 8c are blank and Then The total of all Social Security wages and tips on Forms W-2 is $176,100 or less, Edit the total income on line 8d. There is no Form W-2 income, and line 8a is also blank. "X" line 8d. Take no action when the amount on line 8d is more than $176,100 and lines 8b and 8c have significant entries. Compute and edit line 8d when it is blank, dash or zero, and one of the following conditions is present: There are entries leading to a total, or The taxpayer has Form W-2 wages and/or tips (boxes 3 and 7) subject to Social Security Tax withholding. Note: Only edit the amount from the "Social Security Wages" box, and/or "Social Security Tips" box if there is also an amount in the box for "Social Security Tax Withheld" . (See Figure 3.11.3-99.) Figure 3.11.3-99 EDITING THE TIN AND SOCIAL SECURITY WAGES AND TIPS FROM FORMS W-2 TO SCHEDULE SEThis figure shows a partial Schedule SE with three Forms W-2. The Schedule SE has the following entries: Top line of schedule, Name of person with self-employment income - George Darter.Top line of schedule, Social Security number of person with self-employment income - 000-00-7315 is edited in red.Line 2, (text obscured) - 9650.00.Line 3, (text obscured) - 9650.00.Line 4a, (text obscured) - 8911.00.Line 4c., (text obscured) - 8911.00.Line 6, (text obscured) - 8911.00.Line 7, (text obscured) -176,100.Line 8d, (text obscured) - 19501 is edited in red.There are two back arrows pointing from the W-2 for George Darter, one from block 2, Social Security Wages, and one from block 7, Social Security Tips, to the edited entry on line 8d, indicating that those two amounts are to be added together and entered on that line.Line 9, (text obscured) -156599.Line 10, (text obscured) -1105.Line 11, (text obscured) -258.Line 12, (text obscured) -1363.The first Form W-2 shows the upper portion of the form with the following entries:Block a, Employee's social security number - 000-00-6235.Block b, Employer identification number (EIN) - 00-1599423.Block c, Employer's name, address, and ZIP code - Haddock & Roan LLP 1511 W. Herring ST Portland, ME 04401.Block e, Employee's first name and initial --- Last name, Jan DarterBlock 1, Wages, tips, other compensation - 22,529.56.Block 2, Federal income tax withheld - 2,071.93.Block 3, Social security wages - 22,529.56.Block 4, Social security tax withheld - 1,396.83.Block 5, Medication wages and tips - 22,529.56.Block 6, Medicare tax withheld - 326.68.The second Form W-2 shows the upper portion of the form with the following entries:Block a, Employee's social security number - 000-00-7315.Block b, Employer identification number (EIN) - 00-4747111.Block c, Employer's name, address, and ZIP code - Smelt CONSTRUCTION 98 Hickory PLACE Portland, ME 04401.Block e, Employee's first name and initial - Last name, George Darter.Block 1, Wages, tips, other compensation - 400.00.Block 2, Federal income tax withheld - 40.00.Blocks 3 through 12a are blank.The third Form W-2 shows the complete form with the following entries:Block a, Employee's social security number - 000-00-7315.Block b, Employer identification number (EIN) - 00-1135849.Block c, Employer's name, address, and ZIP code - Mackerel Restaurant 212 Seagull St Portland, ME 04401.Block e, Employee's first name and initial -- Last name, George Screamer.Block f, Employee's address and ZIP code - 2901 S. Robin Way Portland, ME 04401.Block 1, Wages, tips, other compensation - 18,322.75.Block 2, Federal income tax withheld - 1,395.56.Block 3, Social security wages - 18,398.00.Block 4, Social security tax withheld - 1,209.07.Block 5, Medicare wages and tips - 19,501.20.Block 6, Medicare tax withheld - 282.77.Block 7, Social security tips - 1,103.20.Block 12a, See instructions for box 12 - D -1,178.45.A black arrow points from blocks 3 (Social security wages) and 7 (Social security tips) on the third Form W-2 (Mackerel Restaurant) to the 19501 that is edited in red on line 8d of Schedule SE, indicating that those two amounts are to be added together to make that total.There is text at the bottom of the figure that reads, Enter wages and tips for only the taxpayer named on Schedule SE and only from Form(s) W-2 with an amount in the 'Social Security tax withheld' box. Please click here for the text description of the image.

# Bottom Center Margin - SE Method Code

3.11.3.27.2.7 (01-01-2017) Bottom Center Margin - SE Method Code The SE Method Code is edited in the bottom-center margin of Schedule SE, page 1. Edit SE Method Code "1" when both of the following conditions are present: Line 15 is blank or zero, and The significant entries on lines 4b and 17 are the same. Edit SE Method Code "2" . See Figure 3.11.3-100, when both of the following conditions are present: There are any significant entries on lines 15 or 17 and SE Method Code "1" has not been assigned. Do not code the SE Method Code when it can be determined the entries on lines 15 or 17 are misplaced. Figure 3.11.3-100 EDITING SE METHOD CODE 2This figure shows a partial Schedule SE with lines 1b through 17.Schedule SE has the following entries: Line 3, Combine lines 1a, 1b, and 2; 6920 has been edited in red.Line 4b, If you elect one or both of the optional methods, enter the total of lines 15 and 17 here - 6920.Line 4c, Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. Exception. If less than $400 and you had church employee income, enter -0- and continue - 6920.Line 6, Net earnings from self-employment. Add lines 4c and 5b - 6920.Line 7, Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025: 176,100.Line 9, Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 - 176,100.00.Line 10, Multiply the smaller of line 6 or line 9 by 12.4% (.124) - 858.Line 11, Multiply line 6 by 2.9% (.029) - 201.Line 12, Self-employment tax - 1059.Line 13, Deduction for one-half of self-employment tax - 529.Line 14, Maximum income for optional methods. - 6920Line 15, Enter the smaller of: two-thirds (2/3) of gross farm income (not less than zero) or $4,800. - 5640.00.SE Method Code 2 is edited in red in the middle of the bottom margin.There is a line of text at the bottom of the figure that reads, Do not enter lines 1a and 2 when the optional method is used. Please click here for the text description of the image.

# Prior Year Schedule SE

3.11.3.27.3 (01-01-2026) Prior Year Schedule SE For TY19 and prior, taxpayers will complete either Section A or Section B of Schedule SE. When the taxpayer completes both Sections A and B of the Schedule SE, reporting the same self-employment income for the same taxpayer, delete Section A of Schedule SE. When computing or verifying a line 8d entry - for tax years 2024 through 2016 - use the chart below to determine the maximum Social Security wage amount. Tax Year Maximum Social Security Wage 2024 $168,600 2023 $160,200 2022 $147,000 2021 $142,800 2020 $137,700 2019 $132,900 2018 $128,400 2017 $127,200 2016 $118,500

# Form 1116 - Foreign Tax Credit

3.11.3.28 (01-01-2026) Form 1116 - Foreign Tax Credit The instructions provided in this subsection of the manual are for editing Form 1116. These instructions include: General editing and perfecting procedures Coding for additional unprocessed Forms 1116 The following lines on the Form 1116 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines To the right of Part I Line 1a Lines 6, 7 and 8 Line 14 Lines 16 and 17 Lines 21 through 24 Lines 34 and 35 Line 1a Lines 6, 7 and 8 Line 14 Line 17 Line 21 Line 23 Line 35

# Form 1116 - General Editing Procedures

3.11.3.28.1 (01-01-2026) Form 1116 - General Editing Procedures Edit Sequence Code "19" in the upper-right margin of Form 1116 if not preprinted. Taxpayers may attach Form(s) 1116 to support their Alternative Minimum Tax amount or for other informational purposes. "X" Form(s) 1116 marked "Alternative Minimum Tax" , "AMT" , "ALT MIN Tax" , "AMT-CR" , "8801" , "State Copy" , or "Information Only" . Exception: If Schedule 3, line 1, has an amount more than $300 ($600 for married filing joint) do not X Form 1116 as directed in (a) above when no other Form 1116 is present. Correspond for Form 1116 when Schedule 3, line 1, has an amount more than $300 (more than $600 for married filing joint) and Form 1116 has no significant T-line entries present or edited on line 7, 8, 24 or 35. Only one Form 1116 can be processed. If more than one Form 1116 is present, determine which form to process in the following priority: Process the first form that has entries in Part IV. Process the first form attached, when Part IV is blank on all forms. Note: When there is more than one Form 1116 to process, "X" the forms not used. Edit the total number of additional Forms 1116 attached in the margin to the right of Part I. This number represents the number of forms attached, but not being processed. For example, if three Forms 1116 are attached to the return, edit "2" in the margin. One of the three Forms 1116 will be processed, and the other two forms are additional. Note: To determine the total number of additional Forms 1116 attached, count the number of additional pages one only. Edit "9" when more than nine additional forms are attached. Do not count Forms 1116 deleted according to IRM 3.11.3.28.1(3)a, above. The presence of Form 1116 alone does not qualify the return for treatment as an international return. DO NOT FORWARD RETURNS TO AUSPC SOLELY BECAUSE A FORM 1116 IS ATTACHED.

# Line 7 - Taxable Income from Foreign Sources

3.11.3.28.1.1 (01-30-2020) Line 7 - Taxable Income from Foreign Sources Compute and edit line 7 by subtracting line 6 from line 1a when line 7 is blank and there are entries leading to a total.

# Line 8 - Total Foreign Taxes Paid or Accrued

3.11.3.28.1.2 (12-11-2020) Line 8 - Total Foreign Taxes Paid or Accrued Compute and edit line 8 when it is blank and there are entries leading to a total. Compute the line 8 entry by adding lines A through C in column (u).

# Line 14 - Total Foreign Taxes Available for Credit

3.11.3.28.1.3 (11-12-2021) Line 14 - Total Foreign Taxes Available for Credit Compute and edit line 14 when it is blank and there are entries leading to a total. Compute line 14 by adding lines 11, 12, and 13.

# Line 17 - Net Foreign Source of Taxable Income

3.11.3.28.1.4 (11-12-2021) Line 17 - Net Foreign Source of Taxable Income Compute and edit line 17 when it is blank and there are entries leading to a total. Compute line 17 by adding amounts on lines 15 and 16.

# Line 21 - Maximum Allowable Credit

3.11.3.28.1.5 (11-12-2021) Line 21 - Maximum Allowable Credit Compute and edit line 21 when it is blank and there are entries leading to a total. Compute line 21 by multiplying line 20 by line 19.

# Line 23 - Total Limitations

3.11.3.28.1.6 (11-12-2021) Line 23 - Total Limitations Compute and edit line 23 when it is blank and there are entries leading to a total. Compute line 23 by adding lines 21 and 22.

# Line 24 - Gross Foreign Tax Credit

3.11.3.28.1.7 (12-11-2020) Line 24 - Gross Foreign Tax Credit Edit the amount from line 14 or line 23, whichever is smaller when line 24 is blank. Take no action if line 14 or line 23 is blank, dash, or zero.

# Line 35 - Form 1116 (Foreign Tax Credit)

3.11.3.28.1.8 (12-11-2020) Line 35 - Form 1116 (Foreign Tax Credit) Compute and edit line 35 when it is blank and there are entries leading to a total. Edit the amount from line 24 when lines 25 through 31 are blank, dash, or zero.

# Prior Year Form 1116

3.11.3.28.2 (11-29-2019) Prior Year Form 1116 Use the chart below to determine the correct editing of Form 1116. If the tax year is Then 1988 or 1987 and an amount of ≡ ≡ ≡ ≡ ≡ or more is claimed and the box in Part III is marked (Virgin Island Indicator), Route for transshipment to AUSPC. Exception: AUSPC only: Route to Receipt and Control for rebatching. 1986 and prior, "X" the Form 1116.

# Schedule J - Income Averaging for Individuals with Income from Farming or Fishing

3.11.3.29 (01-01-2025) Schedule J - Income Averaging for Individuals with Income from Farming or Fishing The instructions provided in this subsection of the manual are for editing Schedule J. The following lines on the Schedule J are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 2a Line 2b Line 8 Line 12 Line 16 Line 19 Line 20 Line 21 There are no T-Compute lines for this form.

# Schedule J - General Editing Procedures

3.11.3.29.1 (01-01-2019) Schedule J - General Editing Procedures Edit Sequence Code "20" in the upper-right margin of Schedule J if not preprinted. Only one Schedule J can be processed. When multiple forms are present take the following actions: Combine all related T-Line amounts. "X" those forms not being used.

# Form 2441 - Child and Dependent Care Expenses

3.11.3.30 (01-01-2026) Form 2441 - Child and Dependent Care Expenses The instructions provided in this subsection of the manual are for editing Form 2441. These instructions include: General editing and perfecting procedures Perfecting the care provider's information The following lines on Form 2441 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Checkbox A Checkbox B (TY22 and later) Line 1, column (a) Care Provider's Name Control Line 1, column (c) Care Provider's TIN Line 1, column (d), Household Employee Code (TY22 and later) Line 2, Qualifying Persons (not edited) Line 2, column (a) - Qualifying Person's Name Control Line 2, column (b) - Qualifying Person's SSN Line 2, column (c) - Disabled Indicator Line 2, column (d) - Qualified Expenses Lines 3 through 5 Line 9b Line 12 Line 16 Line 25 Line 26 Line 3 Line 26

# Form 2441 - General Editing Procedures

3.11.3.30.1 (12-11-2020) Form 2441 - General Editing Procedures Edit Sequence Code "21" in the upper-right margin of Form 2441 if not preprinted. Only one Form 2441 can be processed. Combine multiple forms when present Delete those forms not used Do not follow the instructions for perfecting Part II (lines 2 through 5) and do not "X" Form 2441 when both of the following are present: There are any entries in Part I and/or Part III The child care credit has not been claimed on line 2, Schedule 3. Do not correspond for missing information when line 15 Form 1040, is (or can be determined to be) zero or a negative amount. Instead, "X" Form 2441. When "see attached" or similar statement is present, edit any required T-Lines from the attachment.

# Care Provider's Information

3.11.3.30.1.1 (01-01-2025) Care Provider's Information The taxpayer enters information about the care provider on line 1. Required care provider information consists of: Column (a) - name Column (c) - TIN Column (d) - Household Employee Checkbox Exception: Only Column (e) is required for tax-exempt entities. Edit SPC "D" when none of the Care Providers listed have a valid TIN and any of the following applies: The taxpayer has exercised due diligence, or The provider is a tax-exempt organization, or The provider is a foreign citizen with no US address identified by "LAFCP" (Living Abroad Foreign Care Provider) or similar statement identifying provider as a foreign citizen. Correspond for any missing required provider information when you are corresponding for other missing return items, unless only the TIN is missing and SPC "D" was edited per IRM 3.11.3.30.1.1 (2). When corresponding with Form 6001 use box P, with Form 3531 use box 23. The provider's TIN is not required when the taxpayer has exercised "due diligence" in their attempt to comply with the requirement. Due diligence applies only to notations that indicate either of the following: The provider has moved, and the taxpayer is unable to find the provider to get the TIN. The provider has refused to give the TIN to the taxpayer. Note: Any notation other than those listed in a) and b) are unacceptable due diligence statements. The following notations are examples of unacceptable due diligence statements. •"unable" to get the TIN •TIN is "not available" •TIN is "unknown" •"pending" •"applied for" Figure 3.11.3-101 Editing SPC D This figure shows a partial Form 1040 showing the caption information and Form 2441 showing line 1. There is a line of text at the top of the figure that reads, Editing SPC D.Form 2441 has the following entries: Top line of form, Name(s) shown on return - Dean and Jane Stable.Top line of form, Your social security number - 000-00-7890.Line 1, column (a), Care provider's name, first row - Richland Co SD. Line 1, column (b), Address, first row - 2415 Stallion Ln, Columbia, SC 29201.Line 1, column (c) states: Tax Exempt.Line 1, column (d) has no boxes checked.Line 1, column (e), Amount paid, first row - 1200.00.A Red D has been edited in the margin of the Form 1040 to the right of the spouse's SSN. Please click here for the text description of the image. The provider's TIN is not required when the provider is a "tax-exempt" organization. Tax-exempt organizations include, but are not limited to, the following: Religious: i.e., churches, synagogues, mosques, or temples Educational: i.e., schools - both public and private -- including Montessori schools Civic League Charitable: i.e., PTA, Alumni Associations, Chapters of the Red Cross, Boys and Girls Clubs Pleasure, Recreational or Social Clubs: i.e., YMCA/YWCA or YMHA/YWHA or "The Y" Federal/state/local government agency Other nonprofit organizations "X" the amount on line 3 (see Figure 3.11.3-102) when all the following apply: The provider is not a tax-exempt organization, and The provider is not a foreign citizen, and The provider's TIN is missing, and Other correspondence is not required, and Due diligence does not apply. See paragraph (4) above. Exception: Do not "X" the line 3 amount when more than one provider name is entered on line 1, and at least one provider's TIN is present. Figure 3.11.3-102 X-ING LINE 3: PROVIDER TIN IS MISSINGThis figure shows a partial Form 2441 showing lines 1, 2 and 3. There is a line of text at the top of the figure that reads, X-ING LINE 3: PROVIDER TIN MISSING.Form 2441 has the following entries: Top line of form, Name(s) shown on return - Michael and Elizabeth Labrador.Top line of form, Your social security number - 000-00-4451.Line 1, column (a), Care provider's name, first row - Kate Samoyed. Line 1, column (b), Address, first row - 1200 S. Spaniel San Francisco CA 94101.Line 1, column d, Was the care provider your household employee in 2025, first row - The No box is checked.Line 1, column (e), Amount paid, first row - 1200.00.Line 1, column (a), Care provider's name, second row - Amanda Hound.Line 1, column (b), Address, second row - 3220 N Wolf San Francisco CA 94101.Line 1, column d, Was the care provider your household employee in 2025, second row - The No box is checked.Line 1, column (d), Amount paid, second row - 700.00.Line 2 column (a) Qualifying persons name, first row - Matthew Labrador.Line 2 column (b), Qualifying persons social security number, first row - 000-00-3226.Line 2 column (c), Qualified expenses you incurred and paid in 2025 for the person listed in column (a), first row - 1200.00.Line 2 column (a), Qualifying persons name, second row - Ellen Labrador.Line 2 column (b), Qualifying persons social security number, second row - 000-00-4452.Line 2 column (c), Qualified expenses you incurred and paid in 2025 for the person listed in column (a), second row - 700.00.Line 3, Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 - 1900.00.A red X is edited to the left of the entry on line 3 because no provider identifying number was provided.There is a text box over the graphic that reads: There is no other correspondence condition on the return. Please click here for the text description of the image. "X" the amount on line 3 when the Child Care Provider TIN is invalid, (all nine numbers are the same or sequential, (i.e., "111111111" or "123456789" )), due diligence does not apply and there are no other providers listed with a valid TIN. "X" the amount on line 3 when the Child Care Provider TIN matches the primary taxpayer, spouse or a dependent of the taxpayer's TIN. Only one Care Provider and TIN is to be edited. If more than one is present, edit the first one with both Name and TIN information that is not tax exempt or invalid. (See Figure 3.11.3-103.) Underline the Care Provider's name control unless no TIN is present. Note: Do not edit the provider name control when it is identified as any of the following: The taxpayer has exercised due diligence, or The provider was a tax-exempt organization, or The provider was a foreign citizen with no US address and the child care was provided in a foreign country. Refer to the information in the following tables to edit BMF name controls when Document 7071-A is not available: Note: When a name listed in Part I has an EIN instead of an SSN, follow BMF editing procedures and edit the last name as the name control. BMF Name Control Valid Characters: Alpha (A-Z) Numeric (0-9) Hyphen ( - ) Ampersand (&) Overlapping BMF Name Control Rules - When the organization name contains both the words "TRUST" and "FUND" , and: The name of a corporation is present, use the first four characters of the corporation name. An individual's name is present, use the first four characters of the individual's surname. Business Name(s) Name Control General BMF Name Control Rule Cedar Cleaning CEDA The Name Control consists of up to four alpha or numeric characters. Can4U CAN4 J&B Sanding J&BS The ampersand (&) and the hyphen (-) are the only special characters allowed in the Name Control. Note: If an invalid character is used in the name line, ignore the special character when establishing the Name Control. Elm-2-go ELM- IU.com IUCO 833.com 833C IC2 IC2 The Name Control can have less, but no more than, four characters. Blanks may be present only at the end of the Name Control. The Hemlock Cafe HEML Omit the word "The" when it is followed by more than one word or abbreviation. Include the word "The" when it is followed by only one word. The Hawthorn THEH The Hawthorn P.A. HAWT IC2 dba Fir Fermenting IC2 Do not include the letters "dba" (doing business as) or "fbo" (for benefit of) as part of the Name Control. Figure 3.11.3-103 EDITING THE FIRST CARE PROVIDER FOUND WITH BOTH NAME CONTROL AND TIN INFORMATIONThis figure shows a partial Form 2441 showing the care provider's identifying information.Form 2441 has the following entries: Top line of form, Name(s) shown on return - Seth and Lily Bunting. Top line of form, Your social security number - 000-00-2583.Line 1, column (a), Care provider's name, first row - YMCA.Line 1, column (b), Address, first row - 2514 Fisher Ln Phoenix, AZ 85026.Line 1, column (e), Amount paid, first row - 1200.00.Line 1, column (a), Care provider's name, second row - Molly Robin. Line 1, column (a), Care provider's name, second row - ROBI is underlined in red to indicate the name control.Line 1, column (b), Address, second row - 6684 Osprey St Phoenix, AZ 85026Line 1, column (c) Identifying number (SSN or EIN), second row - 000-00-3211.Line 1, column d Was the care provider your household employee in 2025? - The No box is checked.Line 1, column (e), Amount paid, second row - 1000.00. Please click here for the text description of the image.

# Line 2(a) - Qualifying Person's Name Control

3.11.3.30.1.2 (01-01-2025) Line 2(a) - Qualifying Person's Name Control Up to 2 Qualifying Person's name control (and TIN) will be transcribed. When less than 2 Qualifying Persons are present on line 2 and "See Attached" is noted by the taxpayer, edit additional Qualifying Persons (up to 2) from the attachment. Edit SPC "L" when more than two dependents are claimed on Form 2441 and/or attachments. When the qualifying person's last name is not present on line 2, column (a), edit the name controls for the first 2 TINs in the following priority: Form 1040, Dependents area, Column (1) From Schedule EIC From any attachments From the primary taxpayer's name control Figure 3.11.3-104 Editing SPC L This figure shows a partial Form 1040 showing the caption information and Form 2441 showing Part 1 and Part II, Line 2. There is a line of text at the top of the figure that reads, Editing SPC L.Form 2441 has the following entries: Top line of form, Name(s) shown on return - Dean and Jane Stable.Top line of form, Your social security number - 000-00-7890.Line 1, column (a), Care provider's name, first row - Molly Robin. Line 1, column (b), Address, first row - 6684 Osprey St Phoenix AZ 85026.Line 1, column (c) SSN 000-00-3211.Line 1, column (d) has the no box checked.Line 1, column (e), Amount paid, first row - 6000.00.Part II Line 2 shows 3 Dependents listed with SSNs.A Red L has been edited in the margin of the Form 1040 to the right of the spouse's SSN. Please click here for the text description of the image.

# Line 2(b) - Qualifying Person's SSN

3.11.3.30.1.3 (01-01-2025) Line 2(b) - Qualifying Person's SSN Perfect the qualifying person's SSN on line 2, column (b), when missing, incomplete, or illegible. Edit the qualifying persons missing SSN in the following priority: Form 1040, Dependents area, Column (2) From Schedule EIC From attachments. "X" the qualifying person's name when the TIN provided is invalid or cannot be perfected from the return or attachments. When corresponding for other missing return items, correspond for any missing qualifying person's information. When corresponding with Form 6001 use box P, with Form 3531 use box 23.

# Line 3 - Qualified Expenses

3.11.3.30.1.4 (12-11-2020) Line 3 - Qualified Expenses If line 3 is blank, take one of the following actions in the priority listed below: Compute and edit the total of line 2 column (d) amounts. Edit the line 1e amount to line 3, when only one child is present on line 2. Edit the amount from line 31 of Form 2441, if present. Correspond for the line 3 amount when line 2, column (d) is blank, and the amount cannot be determined from the Form 2441 or attachments. When corresponding with Form 6001 use box P, with Form 3531 use box 18. Exception: Do not correspond when the credit has not been claimed on line 2, Schedule 3, or when there is no significant amount on line 18, Form 1040.

# Lines 4 and 5 - Earned Income

3.11.3.30.1.5 (01-15-2021) Lines 4 and 5 - Earned Income Line 4 must always have an entry. Line 5 must also have an entry when FS "2" . Line 4 is for the primary taxpayer's earned income. Line 5 is for the secondary taxpayer's earned income. If lines 4 and 5 have entries, line 5 is equal to line 4, and: The filing status is 2, correct both lines to reflect only the primary taxpayer's income on line 4 and the spouse's income on line 5 The filing status is other than 2, take no action Edit a positive amount when required and line 4 or line 5 is blank, dash, or zero. Perfect line 4 when required by editing the amount from line 18 of Form 2441. Perfect line 5 when required by editing the amount from line 19 of Form 2441. When lines 4 and/or 5 cannot be edited from lines 18 and 19, edit all earned income from the following, see Figure 3.11.3-105 Line 1a-1h, Form 1040 (use Form(s) W-2 when FS 2 and both taxpayers have income on line 1). HSH present anywhere on the return. Self-employment income listed on line 9, Schedule 1. Schedule C Schedule E, Part II Schedule F Form 1099-MISC (Box 7 on TY19 and prior) Form 1099-NEC (TY20 and later) Note: If it is obvious the combined total of both taxpayers' income has been entered on line 4 and/or line 5, correct the entry to reflect only the primary taxpayer's (line 4) or spouse's (line 5) income. Exception: If there is an indication that at least one taxpayer was a student or disabled, determine the correct entry using the instructions in IRM 3.11.3.30.1.5(7). Figure 3.11.3-105 EDITING TAXPAYER'S EARNED INCOME: PRIMARY ON L4 AND SECONDARY ON L5This figure shows a Form 2441 with entries and edit marks, with overlaid Forms W-2 and a partial Form 1040 showing lines 1a through 1d.Form 2441 has the following entries: Top line of form, Name(s) shown on return - Alan Dove & Alicia Lark.Top line of form, Your social security number - 000-00-0012.Line 2, Qualifying persons name - Julie Lark.Line 2, Qualifying persons social security number - 000-00-0027.Line 2, Qualified expenses you incurred and paid in 2025 for the person listed in column (a) - 1900-.Line 3, Add the amounts in column (d) of line 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 - 1900-.Line 4, Enter your earned income - 40,588.A red X is edited to the left of the entry on line 4 and 18039 is edited in red on the dotted line to the left of the line 4 entry. (This was X'd because the taxpayer combined the wages to line 4 instead of also using line 5 for the spouse's wages).Line 5, If married filing jointly, enter your spouse's earned income; all others, enter the amount from line 4 - 22549 is edited in red.Line 6, (text obscured) - 1900.Line 8, (text obscured) - x 22.Text box on Form 2441 contains text that reads, No other sources of earned income found and lines 18-19 of Form 2441 are blank.Topmost Form W-2 has the following entries:Block a, Employee's social security number - 000-00-0007.Block b, Employer identification number (EIN) - 00-7656565.Block c, Employer's name, address, and ZIP code - Oriole Inc 8677 Finch St Cheyenne WY. 82001Block e, Employee's first name and initial - Last name - Alicia Lark.Block f, Employee's address and ZIP code - 1410 Swan St Cheyenne WY 82001.Block 1, Wages, tips, other compensation - 22549.00Block 2, Federal income tax withheld - 2071.93.The partially shown W-2 has the following entries:Block a, Employee's social security number - 000–00–0012Block b, Employer identification number (EIN) - 00–02300045Block c, Employer's name, address, and ZIP code - Sparrow Industries 840 S. 22nd Cheyenne WY.Block e, Employee's first name and initial - Last name - Alan C DoveBlock f, Employee's address and ZIP code - same address as top W-2. Block 1, Wages, tips, other compensation - 18039.24.Block 2, Federal income tax withheld - 1674.00. Partial Form 1040 shows the following entry:Line 1a, Total amount from Forms W-2, box 1 (see instructions) - 40,588-. Please click here for the text description of the image. "X" the entry when either line 4 or 5 is a negative amount. Use the instructions in (3) above to perfect lines 4 and 5 when the amount entered on either line 4 or line 5 equals the amount of EIC on line 27a Form 1040. If the FS is "2" and there is an indication that either taxpayer was a student or disabled, and either line 4 or 5 must be perfected, take the following actions: If the number of months the taxpayer was a student or disabled is Then Present and there is 1 qualified person, Multiply the number of months by $250 and edit the result on line 4 or line 5, whichever is blank. Present and there are 2 or more qualified persons, Multiply the number of months by $500 and edit the result on line 4 or line 5, whichever is blank. Not present, Correspond for the number of months. If using Form 6001, use fill-in "8" , per Exhibit 3.11.3-18. If using Form 3531, mark box 23. Exception: The taxpayer must have been a student for all or part of five or more calendar months during the tax year to qualify for the credit. Do not perfect lines 4 or 5 when the taxpayer writes "Student" and fewer than five months is indicated. Correspond when lines 4 and/or 5 (FS "2" ) cannot be perfected with a positive entry. When corresponding with Form 6001 use box P, with Form 3531 use box 18. Exception: Do not correspond when the credit has not been claimed on line 2, Schedule 3 or when there is no significant amount on line 16 or line 17 of a computed Form 1040.

# Line 9b - Prior Year Expenses (PYE)

3.11.3.30.1.6 (10-13-2022) Line 9b - Prior Year Expenses (PYE) If an amount is claimed on line 9b, Form 2441 Worksheet A or statement must be attached. If not attached, "X" the amount. Note: The statement must include the name and TIN of the person for whom they paid the prior year's expenses, the name and TIN of the care provider, and how the credit was computed.

# Line 26 - Dependent Care Taxable Benefits

3.11.3.30.1.7 (01-03-2023) Line 26 - Dependent Care Taxable Benefits If line 26 is blank, compute and edit by subtracting line 25 from line 23.

# Prior Year Form 2441

3.11.3.30.2 (01-01-2025) Prior Year Form 2441 Use the following chart when coding Forms 2441. If the tax year is Then 1999 and prior, Do not edit the Provider care information. 1996 and prior, Do not do any of the following: "X" line 3 on Form 2441 when the provider TIN is missing. Edit for the Name Control and TIN. 1975 and prior, "X" Form 2441. (Expenses for dependent and child care must be claimed on Schedule A).

# Form 3800 - General Business Credit

3.11.3.31 (01-01-2026) Form 3800 - General Business Credit The instructions provided in this subsection of the manual are for editing Form 3800. These instructions include the general editing and perfecting procedures for Form 3800. The following lines on the Form 3800 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Part I, Lines 1 through 5 Part II, Lines 24 - 26 Part II, Line 36 Part III, Line 1a, column g Part III, Line 1b column b Part III, Line 1b, columns f - h Part III, Line 1b, column j Part III, Line 1c, column g Part III, Line 1d, column b Part III, Line 1d, column f Part III, Line 1d, column g Part III, Line 1e, column g Part III, Line 1f, column b Part III, Line 1f, column f Part III, Line 1f, column g Part III, Line 1g, column b Part III, Line 1g, columns f - h Part III, Line 1g, column j Part III, Line 1h, column g Part III, Line 1i, column g Part III, Line 1j, column g Part III, Line 1k, column g Part III, Line 1l, column b Part III, Line 1l, columns f-g Part III, Line 1m, column g Part III, Line 1n, column g Part III, Line 1o, column b Part III, Line 1o, column g-h Part III, Line 1o, column j Part III, Line 1p, column g Part III, Line 1q, column b Part III, Line 1q, columns f-g Part III, Line 1s, column b Part III, Line 1s, column f Part III, Line 1s, column g Part III, Line 1t, column g Part III, Line 1u, column b Part III, Line 1u, column f Part III, Line 1u, column g Part III, Line 1v, column b Part III, Line 1v, columns f-g Part III, Line 1w, column g Part III, Line 1x, column b Part III, Line 1x, column f - h Part III, Line 1x, column j Part III, Line 1y, column g Part III, Line 1aa, column g Part III, Line 1bb, column g Part III, Line 1cc, column g Part III, Line 1dd, column g Part III, Line 1ee, column g Part III, Line 1ff, column g Part III, Line 1gg, column b Part III, Line 1gg, columns f-g Part III, Line 1zz, column g Part III, Line 3, column g Part III, Line 4a, columns b, f, g Part III, Line 4e, columns b, f, g Part III, Line 4h, column g Part III, Line 4j, column g Part III, Line 4k, column g Part III, Line 5, column g Center Bottom Margin, page 3 From F 3468, Part VII, Line 1i Bottom right margin, page 3 (TY24 and prior) Line 25 Line 36

# Form 3800 - General Editing Procedures

3.11.3.31.1 (01-01-2026) Form 3800 - General Editing Procedures Taxpayers file Form 3800 when they have any of the following: More than one of the general business credits (other than the empowerment zone employments credit). A carryback or a carryforward of any of the credits. Any of the general business credits (other than the low-income housing credit or the empowered zone employment credit) from a passive activity. Edit Sequence Code "22" in the upper-right margin of Form 3800 if not preprinted. Only one Form 3800 can be transcribed. If multiples are present, process the one that shows the largest dollar amount on line 7, Part IV, page 7. "X" any other forms not used. Correspond for all identified missing source forms to support entries in Part III and Part IV of Form 3800. Exception: Do not correspond for missing forms when any of the following conditions apply: • Part III or IV, line 1y or line 1aa, Form 3800 has an entry and Form 8936 is attached with no amount present on line 6 or line 19, do not correspond for Form 8936 Schedule A. • The taxpayer provided the EIN of the pass-through entity in Part III and Part IV, Form 3800. • The taxpayer indicates that they are not claiming the credit. For TY24 and later, edit Audit Code "W" when any of the following conditions are present: Part III, line 1p has an entry and no Form 8908 is attached. Part III, line 1p has an entry and Form 8908 is attached but Part II is missing. Part III, line 1p has an entry and Form 8908 is attached but Part II Column A is incomplete or missing. When an entry is present on Form 3800, Part V, Column B, edit a Data Indicator of "1" in the center bottom margin of page 3. When Form 8826, Disabled Access Credit, is attached, no Schedule C, Schedule E or Schedule F is attached, and Schedule 1, line 9, is blank, edit Unallowable Code"77" . Note: There is a ≡ ≡ ≡ ≡ ≡ ≡ tolerance on line 1e attached to Unallowable Code "77" .

# Prior Year Form 3800

3.11.3.31.2 (01-01-2026) Prior Year Form 3800 For TY22 and prior, do not correspond for missing forms when Part III, box C is marked indicating a credit carryforward. For TY24 and prior, if Form 3468, Investment Credit, is attached to support an entry on Part III, line 4k, column g, Form 3800: Edit the amount from Form 3468, Part VII, line 1i, to the bottom-right margin of page 3, Form 3800. An entry on Part VII, line 1i requires an entry on line 1k, or the first page of NPS Form 10-168a, Historic Preservation Application, must be attached. If missing, correspond with Form 3531/6001 using fill-in 33, per Exhibit 3.11.3-18. Exception: Do not correspond, if the taxpayer: -Provides the number from the NPS certificate on Part VII, line 1k, Form 3468, or - Indicates the credit is derived from a partnership, S-Corporation, estate or trust.

# Form 4137 - Social Security and Medicare Tax on Unreported Tip Income

3.11.3.32 (11-17-2017) Form 4137 - Social Security and Medicare Tax on Unreported Tip Income The instructions provided in this subsection of the manual are for editing Form 4137. These instructions include: General editing and perfecting procedures Sequencing and combining multiple Forms 4137 Perfecting the Taxpayer Identification Number (TIN) The following lines on Form 4137 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Taxpayer TIN Lines 1A through 1E, Columns (a) through (d) Lines 2 and 3 Line 5 Line 6 Line 8 Line 2

# Form 4137 - General Editing Procedures

3.11.3.32.1 (11-29-2019) Form 4137 - General Editing Procedures Only two Forms 4137 can be processed per return. One Form 4137 for each of: The primary taxpayer The secondary taxpayer Edit Sequence Code "24" in the upper-right margin of Form 4137 if not preprinted when there is only one processable Form 4137 attached. When there are two processable Forms 4137 attached, and one is for the primary taxpayer, and one is for the secondary taxpayer: Edit Sequence Code "24" if not preprinted, for the primary taxpayer. Edit Sequence Code "25" for the secondary taxpayer. Combine multiple Forms 4137 when the taxpayer submits more than one Form 4137 for any one taxpayer. Delete those forms not used. If one Form 4137 was submitted for two taxpayers take one of the following actions: Allocate the proper amounts to two dummy Forms 4137. "X" the Form 4137 with the combined taxpayer amounts. Delete those forms not used. Correspond when the proper allocation cannot be determined. When corresponding with Form 6001 use box U, with Form 3531 use box 17. If the taxpayer provided names of employers on line 1, column (a), but does not provide the associated EINs on line 1, column (b), edit the missing EIN from attachments, if possible. Otherwise, Correspond. When corresponding with Form 6001 use box P, with Form 3531 use box 18.

# Taxpayer Identification Number (TIN)

3.11.3.32.1.1 (11-29-2019) Taxpayer Identification Number (TIN) Edit the TIN of the taxpayer filing Form 4137 from the caption area of Form 1040 when the TIN is missing, illegible, or other than nine digits. If the TIN is not present in the caption, search Form(s) W-2 and other attachments for the missing TIN. Note: Also edit the missing TIN to the caption. Use the caption to determine the correct TIN when there are two TINs but only one name on Form 4137. Circle the TIN which does not match the taxpayer's name.

# Line 8 - Total Social Security Wages and Tips

3.11.3.32.1.2 (11-29-2019) Line 8 - Total Social Security Wages and Tips Compute and edit line 8 when it is blank, and the taxpayer has Form W-2 wages and tips subject to Social Security Tax withholding. Note: Only edit the amount from the "Social Security Wages" box 3 and "Social Security Tips" box 7 if there is also an amount in the box for "Social Security Tax Withheld" . If the amount on line 8 is more than $176,100, add the Form 4137 taxpayer's Form W-2 wages and tips subject to Social Security Tax withholding. If the Then Total of all wages and tips on Form(s) W-2 is $176,100 or less, Edit the total income amount from Form(s) W-2 to line 8. Taxpayer has no Form W-2 income, "X" line 8.

# Prior Year Form 4137

3.11.3.32.2 (01-01-2026) Prior Year Form 4137 When computing or verifying a line 8 entry-for tax years 24 through 16 - use the chart below to determine the maximum Social Security amount. Tax Year Maximum Social Security Wage 2024 $168,600 2023 $160,200 2022 $147,000 2021 $142,800 2020 $137,700 2019 $132,900 2018 $128,400 2017 $127,200 2016 $118,500 For TY 2024 through 2016, "X" Form 4137 when the amount on line 1a, Form 1040, is greater than or equal to the maximum Social Security wage amount. For TY06 and prior, if the taxpayer has changed the word "tips" to "wages" , dummy a Form 8919 and "X" Form 4137.

# Form 4684 - Casualties and Thefts

3.11.3.33 (01-01-2026) Form 4684 - Casualties and Thefts The instructions provided in this subsection of the manual are for editing Form 4684. These instructions include the general editing and perfecting procedures for Forms 4684. The following lines on Form 4684 are T-Lines and T-Compute Lines: T-Lines T-Compute Line FEMA Disaster Declaration Number Line 1, Property A Zip Code Line 13 Line 14 Line 16 Line 13 Line 14 Line 16

# Form 4684 - General Editing Procedures

3.11.3.33.1 (01-01-2026) Form 4684 - General Editing Procedures Edit Sequence Code "26" in the upper-right margin of Form 4684 if not preprinted. Only one Form 4684 is processable: Process the first Form 4684 with an entry present or edited on line 16. Process the first Form 4684 with a T-line entry when there are no Form 4684 with an entry on line 16. Delete all forms not to be transcribed. Note: For TY16 and later, edit FPC "D" when a federally declared disaster loss is claimed on Schedule A and Form 4684. "X" Form 4684 when either of the following conditions is present: No significant entry is present or edited on T-lines. Only page 2, 3 and/or 4 of Form 4684 is attached.

# FEMA Disaster Declaration Number

3.11.3.33.1.1 (01-02-2024) FEMA Disaster Declaration Number Delete the FEMA Disaster Declaration Number if: Invalid, (e.g., begins or ends with letters other than "DR " or "EM" ), Is made up of consecutive or repeating numbers, Number is greater than 5900 for FEMA numbers beginning/ending with "DR" , Number is greater than 4700 for FEMA numbers beginning/ending with "EM" . (See IRM 3.11.3.19.1.8.) Note: A missing hyphen in the FEMA number is not considered incomplete. Do not delete the number when the hyphen is missing.

# Line 1 - Property A ZIP Code

3.11.3.33.1.2 (01-01-2019) Line 1 - Property A ZIP Code If present and other than 5 digits (or 5 plus 4), delete the Zip Code.

# Line 13

3.11.3.33.1.3 (01-01-2019) Line 13 If blank, dash, or zero and there are entries leading to a total, compute and edit line 13 by adding all amounts on line 4.

# Line 14

3.11.3.33.1.4 (01-01-2019) Line 14 If blank, dash, or zero and there are entries leading to a total, compute and edit line 14 by entering amount on line 12.

# Line 16

3.11.3.33.1.5 (01-01-2023) Line 16 Compute and edit line 16 only when both of the following conditions are present: Line 16 is blank and, A significant entry is present on line 14. Note: Do not compute and edit line 16 when Form 4684 is disaster related. Edit FPC "D" if Federally declared disaster loss is claimed on Form 4684 and Schedule A.

# Form 4797 - Sales of Business Property

3.11.3.34 (11-12-2021) Form 4797 - Sales of Business Property The instructions provided in this subsection of the manual are for editing Form 4797. These instructions include the editing and perfecting procedures for Forms 4797. The following lines on Form 4797 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 1a through 1c Line 7 col g Line 8 col g Line 9 col g Bottom Center Margin Line 9 col g

# Form 4797 - General Editing Procedures

3.11.3.34.1 (01-24-2023) Form 4797 - General Editing Procedures Edit Sequence Code "27" in the upper-right margin of Form 4797 if not preprinted. Only one Form 4797 is processable. Combine all related T-Line amounts and edit the total on one form. "X" all forms not to be transcribed. Note: Form 4797 may have more than one page 2 attached. Examine Part I and Part II columns (g), and Part III line 24, for gains from sales of animals. If any amounts are present: Compute and edit the total in the bottom center margin below Part II. (See Figure 3.11.3-106.) Use only positive amounts when computing the gain on the sale of animals. If line 9 is blank, take one of the following actions: If line 8 has an entry, subtract the line 8 amount from line 7. If the result is a positive amount edit the amount. If line 8 is not present, edit the positive amount from line 7. (See Figure 3.11.3-106.) Note: Never edit a zero or negative entry from line 7 to line 9. Never edit a positive entry from line 7 to line 9 when zero is present on line 9. "X" the Form 4797 when there is no significant amount on or edited to any of the T-Lines. Figure 3.11.3-106 EDITING ANIMAL GAINS AND LINE 9 ON FORM 4797This figure shows a partial page 1 of Form 4797 and a partial page 2 of Form 4797.At the top of the figure, page 2 (Part III) of Form 4797 has the following entries: Line 19, column (a), Description of section 1245, 1250, 1252, 1254, or 1255 property, row A - Calves.Line 19, column (b), Date acquired, row A - 03/03/25.Line 19, column (c), Date sold, row A - 12/29/25.Line 20, Gross sales price, Column A - 2400.00.Line 21, Cost or other basis plus expense of sale, Column A - 2000.00.Line 23, Adjusted basis. Subtract line 22 from line 21, Column A - 2000.00.Line 24, Total gain. Subtract line 23 from line 20, Column A - 400.00. (A black arrow points toward this dollar amount)Page 1, Part I of Form 4797, Sales of Business Property: Top line of form, Name(s) shown on return - Curt Lime.Top line of form, Identifying number - 000-00-4098.Line 2, column (a), Description of property, first row - Cows lot 79.Line 2, column (b), Date acquired, first row - 05/20/20.Line 2, column (c), Date sold, first row - 09/19/25.Line 2, column (d), Gross sales price, first row - 5000.00.Line 2, column (e), Depreciation allowed or allowable since acquisition, first row - 700.00.Line 2, column (f), Cost or other basis, plus improvements and expense of sale, first row - 5000.00.Line 2, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), first row - 700.00. (A black arrow points toward this dollar amount).Line 2, column (a), Description of property, second row - Cows lot 102.Line 2, column (b), Date acquired, second row - 10/15/20.Line 2, column (c), Date sold, second row - 11/01/25.Line 2, column (d), Gross sales price, second row - 8000.00.Line 2, column (e), Depreciation allowed or allowable since acquisition, second row - 800.00.Line 2, column (f), Cost or other basis, plus improvements and expense of sale, second row - 9000.00.Line 2, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), second row - <200.00>.Line 2, column (a), Description of property, third row - tractor. Line 2, column (b), Date acquired, third row - 02/22/16.Line 2, column (c), Date sold, third row - 03/14/25.Line 2, column (d), Gross sales price, third row - 3000.00.Line 2, column (e), Depreciation allowed or allowable since acquisition, third row - 15000.00. Line 2, column (f), Cost or other basis, plus improvements and expense of sale, third row - 15000.00.Line 2, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), third row - 3000.00.Line 7, Combine lines 2 through 6. Enter the gain or (loss) here and on the correct line as follows: - 3500.00.Line 9, Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. - 3500 has been edited in red.Page 1, Part II of Form 4797, Ordinary Gains and Losses: Line 10, column (a), Description of property, first row - cows.Line 10, column (b), Date acquired, first row - 03/14/25.Line 10, column (c), Date sold, first row - 09/23/25.Line 10, column (d), Gross sales price, first row - 4500.00.Line 10, column (f), Cost or other basis, plus improvements and expense of sale, first row - 3000.00.Line 10, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), first row - 1500.00. (A black arrow points toward this dollar amount).2600 has been edited in red in the middle of the bottom margin of the form.There is a text box (adding machine tape) overlaying the page 1 of Form 4797 that contains the following text - 400+ 700+ 1500+ 2600*, indicating the first three numbers are to be added together to total 2600. A black arrow points from the 2600* in the text box to the red edited 2600 at the bottom of the form Please click here for the text description of the image.

# Prior Year Form 4797

3.11.3.34.2 (11-12-2021) Prior Year Form 4797 For TY1986 and prior, "X" Form 4797 when it is filed.

# Form 4972 - Tax on Lump-Sum Distributions

3.11.3.35 (01-01-2016) Form 4972 - Tax on Lump-Sum Distributions The instructions provided in this subsection of the manual are for editing Form 4972. The following lines on Form 4972 are T-Lines and T-Compute Lines: T-Lines T-Compute Line Lines 1 through 5b Line 6 Lines 11 and 12 Line 18 Line 30 Line 12

# Form 4972 - General Editing Procedures

3.11.3.35.1 (12-11-2020) Form 4972 - General Editing Procedures Edit Sequence Code "28" in the upper-right margin of Form 4972 if not preprinted. Only one Form 4972 can be processed. Combine multiple Forms 4972 onto the first Form 4972 having "Yes" entries in Part I. "X" any Forms 4972 not used. "X" Form 4972 when blank or the only entries present are in Part I. Edit RPC "G" when both of the following conditions are present: There is a significant amount on lines 6 or 8 of Form 4972 and Withholding is present on lines 25a-25d of Form 1040. Mark the "No" box on line 5b when the taxpayer has not answered the question on line 5b.

# Prior Year Form 4972

3.11.3.35.2 (12-11-2020) Prior Year Form 4972 For TY1993 and prior, "X" Form 4972.

# Form 5329 - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

3.11.3.36 (01-01-2026) Form 5329 - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts The instructions provided in this subsection of the manual are for editing Form 5329. These instructions include: General editing and perfecting procedures Coding the spousal indicator Perfecting lines 17, 25, 33, 41, 49, 51 and 55 - Tax Due (to perfect Form 5329) Editing the IRA Condition Code The following lines on the Form 5329 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Spousal Indicator - edited to the left of the form title Line 2 Exception number and amount Line 4 Line 8 Line 17 Line 25 Line 33 Line 41 Lines 42-44 Line 49 Line 51 Line 55 Bottom-right margin, IRA Condition Code Line 4 Line 8 Line 55 If there are no significant entries on any T-lines, but amounts are present in any of Parts I through IX, do not "X" Form 5329. (See Figure 3.11.3-107.)

# Form 5329 - General Editing Procedures

3.11.3.36.1 (01-01-2026) Form 5329 - General Editing Procedures Only two Forms 5329 can be processed per return. One Form 5329 for each of: The primary taxpayer The secondary taxpayer Edit Sequence Code "29" in the upper-right margin of Form 5329 if not preprinted when there is only one processable Form 5329 attached to the return. When there are two processable Forms 5329 attached to the return, and one is for the primary taxpayer, and one is for the secondary taxpayer: Edit Sequence Code "29" , if not preprinted, for the primary taxpayer. Edit Sequence Code "30" for the secondary taxpayer. Combine multiple Forms 5329 when the taxpayer submits more than one Form 5329 for any one taxpayer. Delete those forms not used. If line 8, Schedule 2, is blank and Form 5329 is present with only entity information present, "X" the Form 5329. Perfect Form(s) 5329 when amounts are present in Parts I through IX.

# IRA Condition Codes

3.11.3.36.1.1 (11-12-2021) IRA Condition Codes Use the chart below to determine the correct IRA Condition Code editing. Edit the code in the lower-right margin of page 2 of Form 5329. If page 2 is not present, edit code on page 1 in the lower-right margin of page 1, Form 5329. If Then Reasonable cause for failure to pay the penalty is established (see the examples of reasonable cause criteria in Exhibit 3.11.3-9), Edit IRA Condition Code "30" . Amended Form 5329 with dummied Form 1040. Edit IRA Condition Code "32" . Reasonable cause for failure to file Form 5329 is established, Dummy Form 5329 and edit IRA Condition Code "33" . A waiver, "RC" is noted on line dotted portion of line 54a or 54b, or a request for waiver, of tax on excess accumulation on a qualified retirement plan is present, Edit IRA Condition Code "35" . The Form 5329 is for a deceased taxpayer, Edit IRA Condition Code "37" .

# Spousal Indicator (to perfect Form 5329)

3.11.3.36.1.2 (11-17-2017) Spousal Indicator (to perfect Form 5329) Edit the spousal indicator on joint returns only. Code the indicator to the left of the form title. The code indicates the taxpayer for whom the Form 5329 is filed. Code as follows: Edit a "1" for the primary taxpayer. Edit a "2" for the secondary taxpayer. (See Figure 3.11.3-107.) Exception: On joint return, if unable to determine which taxpayer is filing Form 5329, edit spousal indicator "1" . Figure 3.11.3-107 EDITING FORM 5329This figure shows a partial Form 1040 showing the caption portion and filing status, and a partial Form 5329 showing the entity portion and Part III.Form 1040 has the following entries: Your first name and initial - John H., Last name - Mica.Your social security number - 000-00-5325.If a joint return, spouse's first name and initial - Melody J.Last name - Mica.Spouse's social security number - 000-00-3376.Home address (number and street).- 912 Sulfur Ave.City, town or post office, state, and ZIP code.- Los Angeles, CA 90052.Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund - You box and Spouse box are both checked.Filing Status - Married filing jointly box is checked.Form 5329 has the following entries: Top line of form, Name of individual subject to additional tax. - John H. and Melody J Mica.2 is edited in red above the name to indicate the Form 5329 is being filed for Melody because her TIN is on the Form 5329.Top line of form, Your social security number - 000-00-3376.Line 11, 2025 traditional IRA contributions, included in income - 900.00.Line 13, Add lines 10, 11 and 12 - 900.00. Please click here for the text description of the image.

# Lines 17, 25, 33, 41, 49, 51 and 55 - Tax Due (to perfect Form 5329)

3.11.3.36.1.3 (01-01-2016) Lines 17, 25, 33, 41, 49, 51 and 55 - Tax Due (to perfect Form 5329) Use the chart below to perfect entries on Form 5329 when lines 17, 25, 33, 41, 49, 51 and 55 are all blank and there is an entry on Schedule 2, line 8 of: If on Schedule 2, line 8, the taxpayer has indicated Then Tax on Excess Contributions to Traditional IRAs, Edit the Schedule 2, line 8 amount to line 17 of Form 5329. Tax on Excess Contributions to ROTH IRAs, Edit the Schedule 2, line 8 amount to line 25 of Form 5329. Tax on Excess Contributions to Education (Ed) IRAs (Coverdell ESA's), Edit the Schedule 2, line 8 amount to line 33 of Form 5329. Tax on Excess Contributions to Medical Savings Accounts (Archer MSA), Edit the Schedule 2, line 8 amount to line 41 of Form 5329. Tax on Excess Contributions to Health Savings Accounts (HSA), Edit the Schedule 2, line 8 amount to line 49 of Form 5329. Tax on Excess Contributions to an ABLE Account, Edit the Schedule 2, line 8 amount to line 51 of Form 5329. Tax on Excess Accumulation in Individual Retirement Plans, Edit the Schedule 2, line 8 amount to line 55 of Form 5329.

# Loose Form 5329

3.11.3.36.2 (11-12-2021) Loose Form 5329 Route loose Form 5329 to Receipt & Control.

# Prior Year Form 5329

3.11.3.36.3 (12-11-2020) Prior Year Form 5329 For TY1974 and prior, "X" Form 5329.

# Form 6198 - At-Risk Limitations

3.11.3.37 (01-01-2016) Form 6198 - At-Risk Limitations The instructions provided in this subsection of the manual are for editing Form 6198. The following lines on the Form 6198 are T-Lines and T-Compute Lines: T-Lines T-Compute Line Line 5 Lines 20 and 21 Line 5

# Form 6198 - General Editing Procedures

3.11.3.37.1 (01-01-2019) Form 6198 - General Editing Procedures Edit Sequence Code "31" in the upper-right margin of Form 6198 if not preprinted. "X" Form 6198 when the entry on line 5 is positive or zero. Only one Form 6198 can be processed. When more than one Form 6198 is present: Combine all related T-Lines from forms that result in a loss on line 5. Delete those forms not used. Exception: Do not combine Forms 6198 identified as "AMT," "ALT MIN TAX" , or "AMT CR" . Edit on line 20 the larger of line 10b or 19b when line 20 is blank. Do not edit a negative amount. Edit the negative amount from line 5 to line 21 when line 21 is blank.

# Prior Year Form 6198

3.11.3.37.2 (01-01-2019) Prior Year Form 6198 For TY1985 and prior, "X" Form 6198 when it is filed.

# Form 6251 - Alternative Minimum Tax-Individuals

3.11.3.38 (01-01-2026) Form 6251 - Alternative Minimum Tax-Individuals The instructions provided in this subsection of the manual are for editing Form 6251. The following lines on the Form 6251 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 2c through 3 Line 8 There are no T-Compute lines for this form.

# Form 6251 - General Editing Procedures

3.11.3.38.1 (01-01-2026) Form 6251 - General Editing Procedures Edit Sequence Code "32" in the upper-right margin of Form 6251 if not preprinted. Edit FPC "5" when Form 6251 is attached. Do not"X" Form 6251 when there are no significant entries on T-Lines or if For Information Only or does not apply, etc. is written on the form. Only one Form 6251 can be processed. When multiple forms are present take the following actions: Combine all related T-Line amounts. "X" those forms not being used.

# Prior Year Form 6251

3.11.3.38.2 (11-12-2021) Prior Year Form 6251 For TY17 and prior, when an amount is present on original line 16 (or equivalent), add the amount to line 3 and delete line 16. For TY92 and prior, "X" the Form 6251 when it is filed.

# Form 8615 - Tax for Certain Children Who Have Unearned Income

3.11.3.39 (01-01-2026) Form 8615 - Tax for Certain Children Who Have Unearned Income The instructions provided in this subsection of the manual are for editing Form 8615. These instructions include: General editing and perfecting procedures Perfecting the parent's name line and TIN The following lines on the Form 8615 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines A and B Lines 1 and 2 Line 18 There are no T-Compute lines for this form.

# Form 8615 - General Editing Procedures

3.11.3.39.1 (01-01-2026) Form 8615 - General Editing Procedures Edit Sequence Code "33" in the upper-right margin of Form 8615 if not preprinted. Only one Form 8615 can be processed. When multiple Forms 8615 are present: Process Form 8615 for the taxpayer identified on Form 1040. Delete those forms not used. Form 8615 can only be processed with a dependent child's return. "X" Form 8615 when attached to a parent's return. Also "X" line 24 Form 1040. "X" Form 8615 when the amount on line 1 is $2,700 or less. "X" Form 8615 when line 3 is computed to be negative or zero.

# Parent's Name Line and TIN

3.11.3.39.1.1 (01-02-2020) Parent's Name Line and TIN Edit the parent's Name Control to line A, if not already present. Edit the parent's name control from the signature line when both of the following are present: The parent's name line is blank on Form 8615, and The parent's name is present and legible on Form 1040. Correspond when both of the following conditions are present: The parent's name control cannot be determined, and The parent's TIN is other than nine numbers, illegible, or missing. When corresponding with Form 6001 use box P, with Form 3531 use box 18. Perfect the parent's TIN as follows when the parent's name control is present: Circle the parent's TIN when it is illegible or other than nine digits. Circle all but the first TIN when multiple TINs are present. Take no action when the TIN is missing.

# Line 1 - Unearned Income

3.11.3.39.1.2 (11-29-2019) Line 1 - Unearned Income Do not perfect line 1 if it is blank. "X" Form 8615 when the amount on line 1 is $2,700 or less.

# Prior Year Form 8615

3.11.3.39.2 (01-01-2026) Prior Year Form 8615 For TY24"X" Form 8615 when the amount on line 1 is $2,600 or less. For TY 23"X" Form 8615 when the amount on line 1 is $2,500 or less. For TY22, "X" Form 8615 when the amount on line 1 is $2,300 or less. For TY21 - 19, "X" Form 8615 when the amount on line 1 is $2,200 or less. For TY18 - 15, "X" Form 8615 when the amount on line 1 is $2,100 or less. For TY14 - 13, "X" Form 8615 when the amount on line 1 is $2,000 or less. For TY12 - 09, "X" Form 8615 when the amount on line 1 is $1,900 or less. For TY08, "X" Form 8615 when the amount on line 1 is $1,800 or less. For TY07 - 06, "X" Form 8615 when the amount on line 1 is $1,700 or less. For TY05 - 04, "X" Form 8615 when the amount on line 1 is $1,600 or less. For TY03 - 01, "X" Form 8615 when the amount on line 1 is $1,500 or less. For TY00 - 98, "X" Form 8615 when the amount on line 1 is $1,400 or less. For TY97 - 95, "X" Form 8615 when the amount on line 1 is $1,300 or less. For TY94 - 92, "X" Form 8615 when the amount on line 1 is $1,200 or less. For TY91, "X" Form 8615 when the amount on line 1 is $1,100 or less. "X" the form when it is for tax year 1986 and prior.

# Form 8283 - Noncash Charitable Contributions

3.11.3.40 (01-01-2026) Form 8283 - Noncash Charitable Contributions The instructions provided in this subsection of the manual are for editing Form 8283. The following lines on the Form 8283 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Part I, Line 2 checkboxes Part I, Line 3A, columns c-d Part I, Line 3A, column f Part IV, Appraiser Signature Indicator Part IV, Identifying Number Part V, Date Part V, EIN Part V, Authorized Signature Indicator Additional Form 8283 Indicator - edited in the lower right margin There are no T-Compute lines for this form.

# Form 8283 - General Editing Procedures

3.11.3.40.1 (01-01-2026) Form 8283 - General Editing Procedures Edit Sequence Code "36" in the upper-right margin of Form 8283 if not preprinted. Only one Form 8283 can be processed. If more than one Form 8283 is present, determine which form to process in the following priority: Process the first Form 8283 with an entry present in Part I line 3 columns c, d or f. Process the first Form 8283 with a T-line entry in Part IV. Process the first Form 8283 with a T-line entry in Part V. Edit a "1" in the lower right margin of page 2 of the form that will be transcribed and delete the others. Take the following actions for Form 8283: If And Then Form 8283 attached and any of the following are true: Part I, Checkbox 2b or Checkbox 2b1 are marked, or Line 3 column h, contains a value other than zero. Edit Audit Code "C" The taxpayer checked box "a" (Art contribution of $20,000 or more) on line 2, (for TY19 and prior line 4), Section B of Form 8283 and Schedule A, line 12, is more than $20,000, A separate qualified appraisal is not attached, Correspond with Form 3531/6001 using fill-in 27, per Exhibit 3.11.3-18 Section B of Form 8283 has significant entries in Part I, Parts IV and V, (for TY19 and prior, Parts III and IV), are incomplete, Correspond with Form 3531/6001 using fill-in 26, per Exhibit 3.11.3-18 Section B of Form 8283 has significant entries in Part I Line 3 (for TY19 and prior, line 5), column (c) has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Edit Audit Code "C" .

# Form 4835 - Farm Rental Income and Expenses

3.11.3.41 (01-01-2026) Form 4835 - Farm Rental Income and Expenses The instructions provided in this subsection of the manual are for editing Form 4835. The following lines on the Form 4835 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 1 Line 2a Line 3a Lines 4a and 4b Line 5a Line 6 There are no T-Compute lines for this form.

# Form 4835 - General Editing Procedures

3.11.3.41.1 (01-01-2026) Form 4835 - General Editing Procedures Edit Sequence Code "37" in the upper-right margin of Form 4835 if not preprinted. Only one Form 4835 can be processed. When multiple Forms 4835 are present: Combine all related T-Line amounts. "X" those forms not being transcribed. Take one of the following actions when line 40 of Schedule E is blank: Edit the amount from Form 4835, line 32 (if a gain), to line 40, Schedule E. Edit the amount from Form 4835, line 34c (if a loss), to line 40, Schedule E unless the taxpayer notates "PAL" . (See Figure 3.11.3-108.) If line 34c on Form 4835 is blank, edit the loss from line 32, Form 4835, to line 40, Schedule E, unless the taxpayer notates "PAL." Note: Combine Form 4835 totals when perfecting Schedule E. Edit a positive amount from line 7 of Form 4835 to line 42 of Schedule E when line 42 of Schedule E is blank. (See Figure 3.11.3-108.) Note: Combine Form 4835 totals when perfecting Schedule E. Figure 3.11.3-108 EDITING SCHEDULE E: RELATED FORM 4835 ENTRIES PRESENTThis figure shows a Form 4835 overlaid with a partial page 2 of Schedule E.Form 4835 has the following entries: Top line of form, Name(s) shown on tax return - Julie and Maurice emerald.Top line of form, Your social security number - 000-00-8324.Line 1, Income from production of livestock, produce, grains, and other crops - 7881.Line 6, Other income, including federal and state gasoline or fuel tax credit or refund - 1169.Line 7, Gross farm rental income. Add amounts in the right column for lines 1 through 6. - 9050.Line 22b, Other (land, animals, etc.) - 200.Line 34c, You may have to complete Form 8582 to determine your deductible loss, regardless of which box you checked (see instructions). If you checked box 34b, you must complete Form 6198 before going to Form 8582. In either case, enter the deductible loss here and on Schedule E, line 40 - (500).Page 2 of Schedule E has the following entries: Top line of schedule, Name(s) shown on return - Julie and Maurice Emerald.Top line of schedule, Your social security number - 000-00-8324.Line 40, Net farm rental income or (loss) from Form 4835. Also, complete line 42 below - (500) has been edited in red.There is a black arrow pointing from the entry on Line 34c on Form 4835 to the edited (500) on Line 40 of Schedule E.Line 42, Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code T; and Schedule K-1 (Form 1041), line 14, code F - 9050 has been edited in red and a black arrow is present from Form 4835, line 7 to Schedule E, line 42. Please click here for the text description of the image.

# Prior Year Form 4835

3.11.3.41.2 (01-01-2019) Prior Year Form 4835 "X" Form 4835 when it is attached. Reminder: Edit amounts from Form 4835 to Schedule E, as required.

# Form 8839 - Qualified Adoption Expenses

3.11.3.42 (01-01-2026) Form 8839 - Qualified Adoption Expenses The instructions provided in this subsection of the manual are for editing Form 8839. The following lines on the Form 8839 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 1, columns (a) through (g) Line 3 - edited for Child 1, Child 2 and Child 3 Line 5 – edited for Child 1, Child 2, and Child 3 Line 11a - edited for Child 1, Child 2, and Child 3 Line 15 Line 23 Line 29 - edited for Child 1, Child 2, and Child 3 Line 30 Line 31 Documentation Indicator edited below line 1, column g Line 23 Line 31

# Form 8839 - General Editing Procedures

3.11.3.42.1 (01-01-2026) Form 8839 - General Editing Procedures Edit Sequence Code "38" in the upper-right margin of Form 8839 if not preprinted. The taxpayer is instructed to file as many Forms 8839 as needed to report the number of children that they adopted or unsuccessfully tried to adopt. However, only one Form 8839 can be processed. Select the Form 8839 for processing in the following priority: Process the first Form 8839 with an entry on line 13 or 18, or Process the first Form 8839 when there are no Forms 8839 with an entry on line 13 or 18. Note: "X" those forms not to be transcribed. Perfect the child's name control if the last name is not present on Form 8839. Take no action if unable to perfect from Form 1040 or attachments. (See Figure 3.11.3-109.) Edit the child's TIN from the return or attachments when missing, incomplete or illegible. Circle the child's TIN when it cannot be perfected. Circle all but the first TIN when more than one is present for any one child. (See Figure 3.11.3-109.) Figure 3.11.3-109 EDITING PART I, FORM 8839This figure shows Part I of Form 8839 and a partial Form 1040 showing the Exemptions portion.Form 8839 has the following entries: Line 1, Column (a), Child's name, Child 1 - Gina Caiman.Line 1, Column (b), Child's year of birth, Child 1 - 2017.Line 1, Column (f), Child's identifying number, Child 1 - 000-00-5512. 5512 is edited in red from the dependent area of the Form 1040Line 1, Column (a), Child's name, Child 2 - Mary.Line 1, Column (a), Child's name, Child 2 - GECK has been edited in red from the Exemption area of the Form 1040 in the column for the Child's last name, Child 2.Line 1, Column (b), Child's year of birth, Child 2 - 2015.Line 1, Column (f), Child's identifying number, Child 2 - 000-00-3241.The dependent portion of Form 1040 has the following entries: Dependent 1 column, line 1, first name - Gina.Dependent 1 column, line 2, last name - Caiman.Dependent 1 column, line 3, SSN - 000-00-5512.Dependent 1 column, line 4, relationship - daughter.Dependent 1 column, line 5, Tax Examiner has edited a 1 for relationship code.Dependent 1 column, line 7, child tax credit checkbox is checked.Dependent 2 column, line 1, first name - Mary.Dependent 1 column, line 2, last name - Gecko.Dependent 1 column, line 3, SSN - 000-00-3241.Dependent 1 column, line 4, relationship - daughter.Dependent 1 column, line 5, Tax Examiner has edited a 1 for relationship code.Dependent 1 column, line 7, child tax credit checkbox is checked.A 2 has been edited in red in the right margin next to the dependent section. Please click here for the text description of the image.

# Line 23 – Total of Employer Provided Adoption Benefits

3.11.3.42.1.1 (11-29-2019) Line 23 – Total of Employer Provided Adoption Benefits Search Form W-2 for employer-provided adoption benefits when line 23 is blank. Perfect line 23 in the following priority: Compute and edit line 23 from line 22 when line 22 has entries. (See Figure 3.11.3-110.) Edit to line 23 the combined total of adoption benefits from Form(s) W-2. Note: Adoption benefits should be shown on Form W-2 in box 12 with an income indicator of "T" .

# Line 31 – Taxable Benefits

3.11.3.42.1.2 (11-29-2019) Line 31 – Taxable Benefits Compute and edit the line 31 amount when both of the following conditions are present. (See Figure 3.11.3-110.) Line 31 is blank, and There are significant entries present on or edited to either or both lines 23 and 30. Figure 3.11.3-110 EDITING PART III, FORM 8839This figure shows partial page 2 of Form 8839, showing lines 17 through 29.Form 8839 has the following entries: Line 19, Maximum exclusion per child. Child 1 - $17280Line 19, Maximum exclusion per child. Child 2 - $17280Line 20, Did you receive employer-provided adoption benefits for a prior year for the same child?, Column Child 1 - 0.Line 20, Did you receive employer-provided adoption benefits for a prior year for the same child?, Column Child 2 - 0.Line 21, Subtract line 20 from line 19, Child 1 - 17280.Line 21, Subtract line 20 from line 19, Child 2 - 17280.Line 22, Employer-provided adoption benefits you received in 2025. This amount should be shown in box 12 of your 2025 Form(s) W-2 with code T, Child 1 - 2,000.Line 22, Employer-provided adoption benefits you received in 2025. This amount should be shown in box 12 of your 2025 Form(s) W-2 with code T, Child 2 - 2,000.Line 23, Add the amounts on line 20 - 4000 has been edited in red.Line 24, Enter the smaller of line 21 or line 22. But if the child was a child with special needs and the adoption became final in 2025, enter the amount from line 21, Child 1 - 2,000.Line 24, Enter the smaller of line 21 or line 22. But if the child was a child with special needs and the adoption became final in 2025, enter the amount from line 21, Child 2 - 2,000.Line 25, Enter modified adjusted gross income (from the worksheet in the instructions) 264,860.Line 26, Is line 25 more than $259190- Yes box is checked, and entry is 5670.Line 27, Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter more than 1.000 - entry is .141.Line 28, Multiply each amount on line 24 by line 27 - 282 is shown for child 1. 282 is shown for child 2.Line 29, Excluded benefits. Subtract line 28 from line 24 - 1718 is shown for child 1. 1718 is shown for child 2. Line 31, Taxable benefits. Is line 30 more than line 23? - No box is checked and 564 has been edited in red on the line. Please click here for the text description of the image.

# Prior Year Form 8839

3.11.3.42.2 (12-11-2020) Prior Year Form 8839 For TY11 and TY10, Form 8839 was a refundable credit. Follow the instructions in (2) and (3) below. Taxpayers must provide supporting documentation to claim the Qualified Adoption Expenses Credit. Several types of documentation can be submitted to support a claim for this credit, for Code and Edit purposes, tax examiners will only compare the names of the taxpayer(s) and the adopted child(ren) on the Form 8839 against the names of the adoptive parent(s) and the adoptive child(ren) on the documentation provided by the taxpayer when the adoption is in-process. Handwritten statements are not acceptable documentation. For domestic or foreign final adoptions -- including special needs adoptions -- tax examiners will see the following types of documentation: • Adoption Order or Decree • Hague Adoption Certificate or a IH 3 Visa (immigrating child) (for an adoption governed by the Hague Convention and another country) • IR 2 or IR 3 Visa • State determination of special needs child For in-process adoptions, tax examiners will see the following types of documentation: • Home study completed by an authorized placement agency • Placement agreement with an authorized placement agency. • Document signed by a hospital official authorizing the release of a newborn child from the hospital to the taxpayer for legal adoption. • Court documents ordering or approving the placement of a child with the taxpayer for legal adoption. • Original affidavit or notarized statement signed under penalties of perjury from an adoption attorney, government official, or other authorized person, stating the signor placed or is placing a child with the taxpayer for legal adoption or is facilitating the adoption process for the taxpayer in an official capacity, with a description of the actions taken to facilitate the process. Follow the instructions below when editing line 1, columns (a) through (g). Note: Attached documentation must have the word "adoption" . If And Then There is one or more child(ren) listed in column (a) and any box in Part I of the form is checked, No adoption documentation is present, Edit Documentation Indicator "0" (zero). There is one or more child(ren) listed in column (a) and the adoption is in-process (checkbox under column (g) is not marked), Adoption documentation is present that includes the name of each child listed in column (a) AND the documentation also includes the name of at least one of the taxpayers as the adoptive parent, Edit Documentation Indicator "1" . Exception: If any documentation is missing for any child, edit Adoption Indicator Code "0" (zero). There is one or more child(ren) listed in column (a) and the adoption is in-process (checkbox under column (g) is not marked), Adoption documentation for any child is missing, Edit Documentation Indicator "0" (zero). There is one or more child(ren) listed in column (a) and the adoption is in-process (checkbox under column (g) is not marked), The name(s) of any adopted child(ren) or of the taxpayers do not match the name on the adoption documentation, Edit Documentation Indicator "0" (zero). Note: For FS 2 returns, it is not required that both taxpayers' names appear on the Form 8839 and the associated documentation. For TY96 and prior, "X" Form 8839.

# Form 8853 - Archer MSAs and Long-Term Care Insurance Contracts

3.11.3.43 (01-01-2026) Form 8853 - Archer MSAs and Long-Term Care Insurance Contracts Use the instructions provided in this subsection of the manual for editing Form 8853. The following lines in Section A of the Form 8853 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines TIN Lines 1 - 4 There are no T-Compute lines for this form

# Form 8853 - General Editing Procedures

3.11.3.43.1 (01-01-2019) Form 8853 - General Editing Procedures Edit Sequence Code "39" in the upper-right margin of Form 8853, page 1, if not preprinted. Only one Form 8853 can be processed. Refer to the instructions in IRM 3.11.3.43.1.2 for directions on combining multiple Sections A. When only the TIN and the name, or if only page 2 is attached, delete the form.

# Archer MSA Instructions (Section A)

3.11.3.43.1.1 (11-29-2019) Archer MSA Instructions (Section A) Edit the TIN from the caption of Form 1040 when the SSN is missing, illegible, or other than nine digits. Perfect the TIN on a joint return as follows: Edit the TIN of the MSA account holder. Edit the primary taxpayer's TIN when the MSA account holder cannot be determined, when both the primary and secondary taxpayer are MSA account holders, or when the secondary taxpayer's TIN is not available. Circle the TIN which does not match the taxpayer's name in the caption of Section A when there are two TINs but only one name. "X" all negative T-Line amounts.

# Combining Multiple Sections A

3.11.3.43.1.2 (11-29-2019) Combining Multiple Sections A Only one Section A of Form 8853 can be processed. Follow the instructions below for combining multiple Forms 8853 when more than one is present (see Figure 3.11.3-111). If more than one Form 8853 is attached and Then The taxpayer has followed instructions to provide one summary Form 8853 with combined totals, Process the Form 8853 with the combined totals. Delete those forms not used. The taxpayer has not followed instructions to provide a summary Form 8853 with combined totals, Combine related T-Line amounts onto one Form 8853. Delete those forms not used. Figure 3.11.3-111 FORM 8853: EDITING MULTIPLE SECTIONS AThis figure shows 3 partial Forms 8853.The bottom Form 8853 has a red X edited over the entire form and shows lines 1a through 5 with the following entries: The word Statement has been written across the top margin of the form by the taxpayer.Top line of Form 8853, Name(s) shown on return - Melinda Moose.Top line of Form 8853, Social security number of MSA account holder - 000-00-0077.Line 2, Archer MSA contributions you made for 2025, including those made in 2026 by the unextended due date of your return that were for 2025. Do not include rollovers - 583.00.Line 3, Limitation from the Line 3 Limitation Chart and Worksheet in the instructions - 300.00.The middle Form 8853 has a red X edited over the entire form and shows lines 2 through 5 with the following entries: The word Statement has been written across the top margin of the form by the taxpayer.Top line of Form 8853, Name(s) shown on return - Carl Moose.Top line of Form 8853, Social security number of MSA account holder - 000-00-1995.Line 2, - 400.00.Line 3, - 300.00.The top Form 8853 shows lines 1 through 5 with the following entries: Top line of Form 8853, Name(s) shown on return - Carl and Melinda Moose.Top line of Form 8853, Social security number of MSA account holder - 000-00-1995.Line 2, Archer MSA contributions you made for 2025, including those made in 2026 by the unextended due date of your return that were for 2025. Do not include rollovers - 983.00.Line 3, Limitation from the Limitation Chart and Worksheet in the instructions - 600.00.Line 4 and Line 5 did not have any have entries written in by the taxpayer. Please click here for the text description of the image.

# Prior Year Form 8853

3.11.3.43.2 (01-01-2019) Prior Year Form 8853 For TY96 and prior, "X" Form 8853.

# Form 8814 - Parent's Election to Report Child's Interest and Dividends

3.11.3.44 (01-01-2016) Form 8814 - Parent's Election to Report Child's Interest and Dividends The instructions provided in this subsection of the manual are for editing Form 8814. These instructions include: General editing and perfecting procedures Perfecting the child's name control and TIN Up to three Forms 8814 can be processed. Edit Sequence Code "40" in the upper-right margin of the first Form 8814 if not preprinted. Edit Sequence Code "41" on the second Form 8814. Edit Sequence Code "42" on the third Form 8814. The following lines on Form 8814 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Child's Name Control Child's TIN Lines 1a and 1b Line 2a Line 3 Line 15 Line 15

# Form 8814 - General Editing Procedures

3.11.3.44.1 (01-01-2019) Form 8814 - General Editing Procedures Process the first three processable Form 8814 and "X" the remaining forms when the taxpayer submits more than three. "X" Form 8814 when the amount on line 4 is $1,350 or less. When the amount on line 4 is $13,500 or more take the following actions: "X" Form 8814. "X" or adjust Schedule 1, line 9 to exclude the amount from Form 8814. Continue processing the return.

# Line A - Child's Name Control

3.11.3.44.1.1 (11-29-2019) Line A - Child's Name Control Edit the name control when the child's last name is not present. Edit the name control of the parent when the child's last name cannot be determined.

# Line B - Child's Taxpayer Identification Number

3.11.3.44.1.2 (11-29-2019) Line B - Child's Taxpayer Identification Number Perfect the child's TIN when it is missing, illegible, or other than nine digits. Use the return and attachments to perfect the TIN. Edit the TIN when a child's name is present on Form 8814 and the same child has a TIN listed on any of the following: Dependent section of Form 1040 Line 2 of Schedule EIC Line 2 of Form 2441 Correspond for the missing TIN only when corresponding for other missing information. When corresponding with Form 6001 use box P, with Form 3531 use box 18. Exception: Do not correspond when the taxpayer indicates the child's TIN is "Applied for" , "Unknown" , etc. Circle all but the first TIN when more than one TIN is present.

# Line 15 - Tax

3.11.3.44.1.3 (11-29-2019) Line 15 - Tax Compute and edit line 15 when it is blank and there are entries leading to an amount. Use the following chart to compute line 15: If the line 14 entry is Then $1,350 or more, Edit "135" on line 15. Less than $1,350, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Blank, dash or zero, Do not edit an amount on line 15.

# Prior Year Form 8814

3.11.3.44.2 (01-01-2026) Prior Year Form 8814 For TY24, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $1,300 or less "X" Form 8814 Line 4 is $13,000 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $1,300 or more and line 15 is blank, Edit "130" on line 15. Line 14 is less than $1,300 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY23, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $1,250 or less "X" Form 8814 Line 4 is $12,500 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $1,250 or more and line 15 is blank, Edit "125" on line 15. Line 14 is less than $1,250 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY22, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $1,150 or less "X" Form 8814 Line 4 is $11,500 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $1,150 or more and line 15 is blank, Edit "115" on line 15. Line 14 is less than $1,150 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY21-19, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $1,100 or less "X" Form 8814 Line 4 is $11,000 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $1,100 or more and line 15 is blank, Edit "110" on line 15. Line 14 is less than $1,100 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY18 - 15, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $1,050 or less, "X" Form 8814 Line 4 is $10,500 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $1,050 or more and line 15 is blank, Edit "105" on line 15. Line 14 is less than $1,050 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY14 or TY13, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $1,000 or less "X" Form 8814 Line 4 is $10,000 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $1,000 or more and line 15 is blank, Edit "100" on line 15. Line 14 is less than $1,000 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero Do not edit an amount on line 15. For TY12 - TY09, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $950 or less "X" Form 8814 Line 4 is $9,500 or more, "X" Form 8814. "X" or adjust Schedule 1, line 9, to exclude the amount from Form 8814. Continue processing the return. Line 14 is $950 or more and line 15 is blank, Edit "95" on line 15. Line 14 is less than $950 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero Do not edit an amount on line 15. For TY08, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $900 or less "X" Form 8814 Line 4 is $9,000 or more, "X" Form 8814. Continue processing the return. Line 14 is $900 or more and line 15 is blank, Edit "90" on line 15. Line 14 is less than $900 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero Do not edit an amount on line 15. For TY07 - TY06, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $850 or less, "X" Form 8814. Line 4 is $8,500 or more, "X" Form 8814. Continue processing the return. Line 14 is $850 or more and line 15 is blank, Edit "85" on line 15. Line 14 is less than $850 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY05, use the chart below to determine the correct editing of Form 8814: If the amount on Then Line 4 is $800 or less, "X" Form 8814. Line 4 is $8,000 or more, "X" Form 8814. Continue processing the return. Line 14 is $800 or more and line 15 is blank, Edit "80" on line 15. Line 14 is less than $800 and line 15 is blank, Multiply the amount on line 14 by 10% (.10) and edit the result on line 15. Line 14 is blank, dash, or zero, Do not edit an amount on line 15. For TY04 - ABP Adjustment, "X" Form 8814 based on the tax year and dollar amount in the chart below: Tax Year Line 4 is TY04 $800 or less TY03 - TY01, $750 or less TY00 - TY98 $700 or less TY97 - TY96 $650 or less TY95 - TY89 $500 or less For TY88 and prior, "X" Form 8814.

# Schedule EIC - Earned Income Credit

3.11.3.45 (01-01-2026) Schedule EIC - Earned Income Credit The instructions provided in this subsection of the manual are for editing Schedule EIC. These instructions include: General editing and perfecting procedures Perfecting the qualifying child's name control, year of birth, and TIN Editing the student under age 24 and disabled indicators Edit Sequence Code "43" in the upper-right margin of Schedule EIC if not preprinted. Edit Audit Code "U" for returns with Form 8862 attached with Part II, Earned Income Credit portion of the form completed. For TY16 and prior, edit Audit Code "U" with Form 8862 attached. The following lines on the Schedule EIC are T-Lines and T-Compute Lines: Note: Do not "X" Schedule EIC when T-line entries are present except as noted in IRM 3.11.3.45.1(1) and IRM 3.11.3.45.10. T-Lines T-Compute Lines Line 1 - Child's name control Line 2 - Child's TIN Line 3 - Year of Birth Line 4a - Under age 24 check box Line 4b - Disabled check box Relationship Code Line 6 There are no T-Compute lines for this schedule.

# Schedule EIC - General Editing Procedures

3.11.3.45.1 (01-01-2025) Schedule EIC - General Editing Procedures Only one Schedule EIC can be processed. Combine multiple Schedules EIC when more than one is present. Edit the first three qualifying children to one Schedule EIC. "X" those Schedules not used. Correspond for required missing Schedule EIC information when either of the following conditions are present: The number of months the child lived in the home is missing and cannot be determined. (See Figure 3.11.3-112.) Exception: Do not correspond when the child was born during the tax period and died during the same or next consecutive tax period. Correspondence is required for other missing return items. Figure 3.11.3-112 CORRESPONDING FOR NUMBER OF MONTHS ON SCHEDULE EICThe figure shows a partial Schedule EIC showing lines 1 through 6 with the following entries: Line 1, Child's name, Child 1 - Nicole Azure.Line 1, Child's name, Child 2 - Dylan Azure.Line 2, Child's SSN, Child 1 - 000-00-5330.Line 2, Child's SSN, Child 2 - 000-00-4010.Line 3, Child's year of birth, Child 1 - 2013.Line 3, Child's year of birth, Child 2 - 2016.Line 5, Child's relationship to you, Child 1 - daughter. A 1 has been edited to the right of daughter in red.Line 5, Child's relationship to you, Child 2 - son. A 1 has been edited to the right of son in red.Line 6, Number of months child lived with you in the United States during 2025, Child 1 - this line is blank.Line 6, Number of months child lived with you in the United States during 2025, Child 2 - 12.There is a text box that contains the text, No other dependent information on return or attachments.There is a line of text below the Schedule EIC that reads, Correspond when Line 11, Form 1040 is less than $61,555 ($68,675 for FS 2). Please click here for the text description of the image.

# Line 1 - Qualifying Child

3.11.3.45.2 (01-01-2017) Line 1 - Qualifying Child A qualifying child is any one of the following: A child of the taxpayer - including a son, daughter, adopted child, stepchild, or grandchild - who lived in the home for more than 6 months. See IRM 3.11.3.13.1.1(1). A foster child, foster son, or foster daughter who lived in the home for more than 6 months. Any brother, sister, stepbrother, stepsister, niece or nephew whom the taxpayer cared for as their own and lived in the home for more than 6 months. A child that was born or died during the tax year. Taxpayer indicated "KC" (Kidnapped Child) in line 6 area. Exception: When the relationship is missing or shown as "child" and the number of months is more than 6, assume the child qualifies. Do not consider a child to be an EIC qualifying child when there is an indication the child did not live in the U.S. for more than half of the year unless the child lived on a U.S. military base. Edit an "X" to the left of each non-qualifying child's name. (See Figure 3.11.3-113.)

# Child's Name Control

3.11.3.45.3 (12-11-2020) Child's Name Control If the name control is not present for a qualifying child, edit it in the following priority: From the Dependents area on Form 1040 or attachments. (See Figure 3.11.3-113.) From the primary taxpayer's name control. Figure 3.11.3-113 EDITING NAME CONTROLS AND QUALIFYING CHILDREN ON SCHEDULE EICThis figure shows a partial Form 1040 showing the dependent portion and a Schedule EIC showing lines 1 through 6.Form 1040 has the following entries: Dependent 1 column, line 1, first name - Tom.Dependent 1 column, line 2, last name - Aspen.Dependent 1 column, line 3, SSN - 000-00-4580.Dependent 1 column, line 4, relationship - son.Dependent 2 column, line 1, first name - Sally.Dependent 2 column, line 2, last name - Aspen.Dependent 2 column, line 3, SSN - 000-00-3197.Dependent 2 column, line 4, relationship - daughter.Schedule EIC has the following entries: Line 1, Child's name, Child 1 - Tom.A red X has been edited to the left of the entry on line 1, Child's name, Child 1 (non-qualifying child).Line 1, Child's name, Child 2 - Sally. ASPE has been edited in red to the right of the entry on line 1, Child's name, Child 2. The name control was edited from information provided by the taxpayer on Form 1040.Line 2, Child's SSN, Child 1 - 000-00-4580.Line 2, Child's SSN, Child 2 - 000-00-3197.Line 3, Child's year of birth, Child 1 - 2013.Line 3, Child's year of birth, Child 2 - 2015.Line 5, Child's relationship to you, Child 1 - son.Line 5, Child's relationship to you, Child 2 - daughter. A relationship code of 1 has been edited in red beside the word daughterLine 6, Number of months child lived with you in the United States during 2025, Child 1 - 3.Line 6, Number of months child lived with you in the United States during 2025, Child 2 - 12.There is a line of text below the Schedule EIC that reads, A non-qualifying child requires no further coding. Please click here for the text description of the image.

# Line 2 - Child's SSN

3.11.3.45.4 (12-11-2020) Line 2 - Child's SSN Perfect the child's TIN when both of the following conditions are present: The child is a "qualifying child," The TIN is missing or incomplete. Edit the child's missing TIN from attachments in the following priority: Dependents area of Form 1040. (See Figure 3.11.3-114.) Line 2 of Form 2441. Other attachments. Correspond when the child's TIN is missing, and the child was born and died during the same or consecutive tax period if none of the following documents are present: Birth Certificate Death Certificate Hospital medical records Note: The document must clearly establish the child was born alive during the tax year. When corresponding with Form 6001 use box E, with Form 3531 use box 5. "X" the child's name when the TIN cannot be perfected. (See Figure 3.11.3-114.) Figure 3.11.3-114 DELETING A CHILD'S NAME ON SCHEDULE EIC: TIN CANNOT BE PERFECTEDThis figure shows a partial Form 1040 showing the dependent portion and a Schedule EIC showing lines 1 through 6.Form 1040 has the following entries: Dependent 1 column, line 1, first name - Cheryl.Dependent 1 column, line 2, last name - Bilberry.Dependent 1 column, line 3, SSN - 000-00-9018.Dependent 1 column, line 4, relationship - daughter.Dependent 1 column, line 5, Tax Examiner has edited a 1 in red for dependent relationship.Schedule EIC has the following entries: Line 1, Child's name, Child 1 - Cheryl Bilberry.Line 1, Child's name, Child 2 - Stanley Banana.A red X has been edited to the left of the entry on Line 1, Child's name (Stanley Banana), Child 2. The child is non-qualifying because the TIN cannot be perfected from the Form 1040.Line 2, Child's SSN, Child 1 - 000-00-9018 has been edited in red.Line 3, Child's year of birth, Child 1 - 2006.Line 3, Child's year of birth, Child 2 - 2008.Line 5, Child's relationship to you, Child 1 - daughter. The relationship indicator of 1 has been edited in red to the right of the word daughter.Line 5, Child's relationship to you, Child 2 - nephew.Line 6, Number of months child lived with you in the United States during 2025, Child 1 - 12.Line 6, Number of months child lived with you in the United States during 2025, Child 2 - 12. Please click here for the text description of the image.

# Line 3 - Year of Birth

3.11.3.45.5 (12-11-2020) Line 3 - Year of Birth If the taxpayer has provided only two digits to show a year-of-birth, take the following actions: Edit "20" to the left of the two digits provided by the taxpayer if the year of birth is shown to be 00-25. Edit "19" to the left of the two digits provided by the taxpayer if the year of birth is shown to be 26-99. Note: If unable to perfect the year of birth, or if the year of birth is not present, edit "1970" as the year of birth. If the taxpayer has provided a year of birth in MMDDYY format, perfect to YYYY format.

# Line 4a - Student Under Age 24 Indicator

3.11.3.45.6 (01-01-2016) Line 4a - Student Under Age 24 Indicator Edit an "X" in the line 4a "Yes" box for each qualifying child when both of the following conditions are present: The taxpayer has not marked the box The taxpayer has indicated the child is a student Note: The taxpayer may indicate the child is a student by entering "yes" , "ok" , or the child's name in the line 4a area.

# Line 4b - Disabled Indicator

3.11.3.45.7 (01-01-2016) Line 4b - Disabled Indicator Edit an "X" in the line 4b "Yes" box for each qualifying child when both of the following conditions are present: The taxpayer has not marked the box The taxpayer has indicated the child is disabled Note: The taxpayer may indicate the child is disabled by entering "yes" , "ok" , or the child's name in the line 4b area.

# Line 5 - Child's Relationship to You

3.11.3.45.8 (01-01-2016) Line 5 - Child's Relationship to You Edit the Relationship Code for each qualifying child in the area immediately to the right of the taxpayer's designation in the box(es) on line 5. Relationship Code Son or Daughter 1 Stepchild (son or daughter) 2 Foster Child (son or daughter) 3 Grandchild (son or daughter) 4 Niece or Nephew 5 Brother or Sister 6 Half-Brother or Half-Sister 7 Stepbrother or Stepsister 8 No relationship indicated to include notations of "Child" Take no action

# Line 6 - Number of Months Child Lived with You

3.11.3.45.9 (11-17-2017) Line 6 - Number of Months Child Lived with You Correspond if the number of months is missing and there is no indication of "Kidnapped Child" . When corresponding with Form 6001 use box P, with Form 3531 use box 21. If there is an indication the child has been kidnapped, edit "KC" on the months line on line 6. Note: If number of months and an indication of kidnapped child is present, delete the number of months and edit "KC" . If the number of months for a qualifying child is a single-digit entry, edit a zero first to make a two-digit entry. For example, the taxpayer shows an entry of "9" months; edit "09" . Note: If the number of months is over 6 but less than 7, edit "07" .

# Prior Year Schedule EIC

3.11.3.45.10 (01-01-2025) Prior Year Schedule EIC For TY1999 and prior, code cousin, godchild, or boy/girlfriend's child as a foster child. For TY1995 and prior, do not delete the name of a qualifying child when there is no TIN present, and you are unable to locate from attachments. For TY1990 or prior, "X" the Schedule EIC.

# Schedule H - Household Employment Taxes

3.11.3.46 (01-01-2025) Schedule H - Household Employment Taxes The instructions provided in this subsection of the manual are for editing Schedule H. These instructions include: General editing and perfecting procedures Processing "loose" Schedules H Editing the employers name control and Employer Identification Number (EIN) and TIN Editing the FUTA Indicator Code and State Code Editing the Additional States Indicator The following lines on the Schedule H are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Employer's name control Employer's TIN Employer's EIN Line 1 Line 3 Lines 5 through 7 Line 8 FUTA Indicator Code edited under the "Yes/No" boxes, page 2, Part II Lines 13 through 16 Line 17, column(a) Line 18, column(h) Lines 19 and 20 Line 23 Line 24 Additional States Indicator - edited in bottom left margin Line 8 Line 18 Line 19 Line 24

# Schedule H - General Editing Procedures

3.11.3.46.1 (01-01-2019) Schedule H - General Editing Procedures Only two Schedules H can be processed. One Schedule H for each of: The primary taxpayer The secondary taxpayer Edit Sequence Code "44" when only one processable Schedule H is present, and the Sequence Code is not preprinted. The Sequence Code is edited in the upper-right corner of page 1. When two processable Schedules H are present-one for the primary taxpayer and one for the secondary taxpayer, edit the Sequence Code as follows: Edit Sequence Code "44" when it is not preprinted, for the primary taxpayer. Edit Sequence Code "45" for the secondary taxpayer. Combine multiple Schedules H when there is more than one Schedule H for any one taxpayer. When the taxpayer has entries in Part II on page 2 of more than one Schedule H: Combine all data and edit it to Section B. "X" those schedules not to be transcribed. When one Schedule H is submitted for two taxpayers take one of the following actions: Allocate each taxpayer's amounts to separate dummy Schedules H. "X" the Schedule H with the combined taxpayer liability. Correspond for the correct allocation when it cannot be determined. When corresponding with Form 6001 use box U, with Form 3531 use box 17. Correspond for Schedule H when the taxpayer submits only page 2. No page 2 editing is required when lines 25 and 26 are the only entries on page 2. "X" Section A, page 2 if both Section A and Section B, page 2, have entries. (See Figure 3.11.3-115.) Figure 3.11.3-115 X-ING SECTION A WHEN BOTH SECTION A AND SECTION B HAVE ENTRIESShown is a portion of Part II, Schedule H, Federal Unemployment (FUTA) Tax.Line 10: Did you pay unemployment contributions to only one state? The Yes box is marked.Line 11: Did you pay all state unemployment contributions for 2025 by April 15, 2026? The Yes box is marked.Line 12: Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax? The Yes box is marked.Section A follows:Line 13: name of the state where you paid unemployment contributions: AK is present.Line 14: Contributions paid to your state unemployment fund: Dollar amount 130.00 is present.Line 15: Total cash wages subject to FUTA tax: Dollar amount 6500.00 is present.Line 16: FUTA tax. Multiply line 15 by .006. Enter the result here, skip Section B and go to line 25. The amount is 39.00.Section A has a red X edited over the entire section, which is deleted because Section B is completed.Section B follows:Line 17, column a, Name of State: AK.Line 17, column b, Taxable wages (as defined in the state act): 6500.00.Line 17, column c, State experience rate period: From 1/25 to 12/25.Line 17, column d, State experience rate: 2%.Line 17, column e, Multiply column (b) by .054: 351.00.Line 17, column f, Multiply column (b) by column (d): 130.00.Line 17, column g, Subtract column (f) from column (e). If zero or less, enter -0-: 221.00Line 15, column h, Contributions paid to state unemployment fund: 130.00. Please click here for the text description of the image.

# Schedule H - Employer Name Control

3.11.3.46.2 (01-01-2017) Schedule H - Employer Name Control Edit the name control of the employer if it is not present. (See Figure 3.11.3-116.) Edit the primary taxpayer's name control from the front of the return when the name control is missing or illegible. Use the caption to determine the Name Control when there are two names but only one TIN is present. Figure 3.11.3-116 EDITING THE EMPLOYER NAME CONTROLThis figure shows the name line of Schedule H and the name line of Form 1040 Form 1040 shows the following entries:Your first name and Initial: Vincent L.Last name: Mustang.Your Social Security Number: 000-00-7458Schedule H shows name control MUST edited in red as the name control. This information was in the caption area of Form 1040.Social Security Number: 000-00-7458 Please click here for the text description of the image.

# Schedule H - Social Security Number Box

3.11.3.46.3 (11-17-2017) Schedule H - Social Security Number Box Perfect the TIN when it is missing, illegible, or other than nine digits. Perfect the TIN in the following priority: From the caption area on page 1 of Form 1040. From Form(s) W-2, schedules, or attachments. Correspond with the taxpayer for the missing TIN only when corresponding for other missing information. When corresponding with Form 6001 use box U, with Form 3531 use box 17. Use the caption to determine the correct TIN when there are two TINs but only one name on the Schedule H. Circle the TIN which does not match the taxpayer's name.

# Schedule H - Employer Identification Number (EIN) Box

3.11.3.46.4 (01-01-2016) Schedule H - Employer Identification Number (EIN) Box Search the return for the Employer Identification Number (EIN) when it is missing, illegible, or other than nine digits. Research for a missing EIN if possible. If still unable to find an EIN, take the following actions when the EIN cannot be found on an unnumbered return: Finish editing the return. Route the return to Entity. Exception: Do not search the return for the missing EIN or route the return to Entity when the taxpayer has written "Applied for" in the EIN box. Note: Do not route a numbered return to Entity when the EIN cannot be perfected. Delete the EIN when it matches the taxpayer's TIN in the Schedule H Social Security Number box. Also, follow the instructions in (1) above.

# Line 1 - Total Social Security Wages

3.11.3.46.5 (12-11-2020) Line 1 - Total Social Security Wages "X" line 1 when it is less than $2,800.

# Line 3 - Total Medicare Wages

3.11.3.46.6 (12-11-2020) Line 3 - Total Medicare Wages "X" line 3 when it is less than $2,800.

# Line 8 - Total Social Security, Medicare, and Income Taxes

3.11.3.46.7 (11-12-2021) Line 8 - Total Social Security, Medicare, and Income Taxes Compute and edit line 8 when it is blank by adding lines 2, 4, 6, and 7.

# Schedule H - FUTA Indicator (FIN Code)

3.11.3.46.8 (01-01-2017) Schedule H - FUTA Indicator (FIN Code) Edit the FUTA Indicator (FIN) Code under the "Yes/No" boxes in Part II on page 2 of Schedule H. Do not edit a FIN Code when Part II has no significant money entries. Edit the FIN Code based on the taxpayer's answers to questions 10, 11, and 12 in Part II of Schedule H. Take no action when all the questions are answered "Yes" . (See Figure 3.11.3-117.) Code the FIN as "1" when any of the questions are answered "No" . (See Figure 3.11.3-117.) Refer to Sections A and B in Part II of the Schedule H when the conditions in (4) or (5) are not met (i.e., all blank or a combination of "yes" entries and blank entries by the taxpayer). Take no action when only Section A has entries. Code the FIN as "1" when only Section B has entries or when both sections have entries. (See Figure 3.11.3-117.) Reminder: Delete Section A when both Sections A and B have entries. Figure 3.11.3-117 EDITING THE FUTA INDICATOR (FIN) CODEThis figure shows three separate partial Schedule H page 2 showing lines 10, 11, and 12.The title of the first partial Schedule H (a.) is, WHEN ALL THE QUESTIONS ARE ANSWERED YES, TAKE NO ACTION. It contains the following entries: Line 10, Did you pay unemployment contributions to only one state? - Yes box is checked.Line 11, Did you pay all state unemployment contributions for 2025 by April 15, 2026? - Yes box is checked.Line 12, Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax? - Yes box is checked.The title of the second partial Schedule H (b.) is, WHEN ANY QUESTION IS ANSWERED NO, EDIT FIN CODE 1. It contains the following entries: Line 10, Did you pay unemployment contributions to only one state? - Yes box is checked.Line 11, Did you pay all state unemployment contributions for 2025 by April 15, 2026? - No box is checked.Line 12, Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax? - Yes box is checked.A red 1 is edited on the form just below the Yes/No boxes for line 12.The title of the third partial Schedule H is, WHEN ALL QUESTIONS ARE BLANK, SECTION B OR BOTH SECTIONS A AND B HAVE ENTRIES, EDIT FIN CODE 1. It shows the following lines that are all blank: Line 10, Did you pay unemployment contributions to only one state?Line 11, Did you pay all state unemployment contributions for 2025 by April 15, 2026?Line 12, Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax?A red 1 is edited on the form just below the Yes/No boxes under line 12.A text box is present over this third graphic that says: Significant money entries are in Section B of Part II. Please click here for the text description of the image.

# Line 13 - FUTA State Code

3.11.3.46.9 (01-01-2017) Line 13 - FUTA State Code Circle all states when more than one State Code or state name is present on line 13. (See Figure 3.11.3-118.) Edit the State Code from the taxpayer's address listed in the caption area of the return when there are no State Codes or State Names present, and entries are present in Section A. (See Figure 3.11.3-118.) Figure 3.11.3-118 EDITING THE FUTA STATE CODE IN SECTION AThis shows a partial page 2 of Schedule H, showing lines 10 through 16. A partial Form 1040 showing the caption portion overlaying another partial page 2 of Schedule H showing lines 10 through 16.The first Schedule H is designated by an alpha a. and contains the following entries: Line 10, Did you pay unemployment contributions to only one state? - Yes box is checked.Line 11, Did you pay all state unemployment contributions for 2025 by April 15, 2026? - Yes box is checked.Line 12, Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax? - Yes box is checked.Line 13, Name of the state where you paid unemployment contributions - CA AZ.A red circle has been edited around CA AZ on Line 13, indicating it is deleted.Line 14, Contributions paid to your state unemployment fund - 227.50.Line 15, Total cash wages subject to FUTA tax - 6500.00. Line 16, FUTA tax. Multiply line 15 by .6% (.006). Enter the result here, skip Section B, and go to line 25.There is a line of text beneath this graphic that reads, If there is more than one state present, delete all the states.The next part of the figure is designated by an alpha b. and contains the following entries: Form 1040 caption section containing the name, David C. NavyTIN is 000–00–0423.Address, 994 Yellow Ave San Antonio, Texas 78284.The second part of the graphic is a partial Schedule HTX is edited in red on the dotted portion of line 13 of Schedule H.Text box over graphic reads: Edit state code from caption when no State Codes or state names are present.There is a line of text beneath this graphic that reads, See Exhibit 3.11.3–10 for state codes. Please click here for the text description of the image.

# Line 14 - FUTA Contributions Paid

3.11.3.46.10 (01-01-2016) Line 14 - FUTA Contributions Paid "X" line 14 when the taxpayer has written "0% rate" or "zero percent rate" as the only entry.

# Line 17 - Column (a), FUTA State Code

3.11.3.46.11 (03-07-2016) Line 17 - Column (a), FUTA State Code A valid State Code must be present or edited when there are significant money amounts entered on lines 20 or 24. (See Exhibit 3.11.3-10 for a list of all State Codes.) Edit the State Codes to line 17, column (a) when the taxpayer writes "see attached" and there are one or two State Codes present on the attachment. Circle the State Code(s) or state name(s) on line 17, column (a) when more than two are present on the return or attachments. Edit the State Code for the taxpayer's address listed in the caption portion of the return when there are no State Codes or state names present.

# Line 18 - Column (h), FUTA Contributions Paid

3.11.3.46.12 (01-01-2016) Line 18 - Column (h), FUTA Contributions Paid "X" line 18 when the taxpayer has written "0% rate" or "zero percent rate" as the only entry.

# Line 19 - FUTA Total Tentative Credit

3.11.3.46.13 (01-01-2016) Line 19 - FUTA Total Tentative Credit Compute and edit line 19 when it is blank by adding lines 18(g) and 18(h). If line 18(g) and 18(h) are also blank, compute line 19 by adding lines 17(g) and 17(h). If line 17(g) and 17(h) are blank, take no action.

# Additional States Indicator

3.11.3.46.14 (11-12-2021) Additional States Indicator When more than five state codes are present, edit the Additional States Indicator of "1" in the lower left margin of page 2.

# Loose Schedule H

3.11.3.46.15 (01-15-2021) Loose Schedule H Taxpayers who are not required to file Form 1040, may still be required to file Schedule H. These taxpayers will file Schedule H alone. If a "loose" Schedule H is received Then With a payment, The Deposit function will indicate "Loose Schedule H" on the form and forward it to Code and Edit. Without a payment, Receipt and Control will route the Schedule H directly to Code and Edit. Route loose Schedules H to Receipt and Control, Media Transport Unit when: "TRUST" or "ESTATE" is noted in the caption, or If an EIN and a BMF name line are present. Note: Work leaders will review all forms to ensure transshipment is required before forwarding to the Media Transport Unit. If a current year loose Schedule H has no money amount entries, refer it to your work leader. The work leader will dispose of the loose Schedule H per classified waste procedures. For a current year loose Schedule H, follow the instructions below: Research the tax period for a TC150. If TC150 has posted, edit "TC150" in the upper-left corner and route to Accounts Management. If research determines no TC150 has posted, continue processing. Some processing procedures for loose Schedules H depend on whether the Schedule H is received before or after April 15, 2026. When a "loose" Schedule H is received on or before April 15, Work Leader will use the following criteria to determine whether to correspond or process the schedule: If Line 27 is And Then Answered "Yes" , Correspond. Answered "No" , Part IV is missing the signature or signature is other than the taxpayer's and no documentary evidence is attached, Correspond. Answered "No" , Part IV has the taxpayer's signature present, or the signature is other than the taxpayer's and documentary evidence is attached, Dummy a Form 1040, following the procedures in (9) below. Blank, Part II contains entries, Correspond. Blank, Part I contains entries, Part II is blank, and Part IV has the taxpayer's signature present, or the signature is other than the taxpayer's and documentary evidence is attached, Dummy a Form 1040, following the procedures in (9) below. Blank, Part II is blank, and the signature is missing in Part IV, or signature is other than the taxpayer's and no documentary evidence is attached Correspond. Note: Documentary evidence is always required when Loose Schedule H is signed by a non-fiduciary representative, such as a POA. Correspond using Notice 1207. When correspondence is required in (6) above, use the following procedures for corresponding with the taxpayer using Notice 1207. Edit the taxpayer's complete mailing address in the caption of Schedule H from the part IV address area of Schedule H. Attach Notice 1207 to Schedule H immediately below the caption area. Date stamp the Notice 1207 with the current date. Use any IRS date stamp other than a received date stamp. Remove the Schedule H from the batch and place it in the designated area. Note: Delete the received date, if present. When a "loose" Schedule H is received after April 15th, process the Schedule H with a "dummy" Form 1040. Dummy a Form 1040 following the instructions in (9) below. Prepare a "dummy" Form 1040 and Schedule 2 for a loose Schedule H when required to do so. Follow these procedures when dummying: Dummy Schedule 2 by entering the Schedule H, line 8 amount (or line 26 if Part II is completed), to Schedule 2, line 9. Dummy Form 1040 by completing the caption information using the information from the Schedule H name line and from the Part IV address area of Schedule H. Edit FS "1" or "2" , based on the Schedule H name line. Note: Do not edit the DSI code. Edit line 9 Schedule 2, amount to lines 23, 24, and 37 for Form 1040, from the Schedule H tax total. (If Part II is not completed, use the amount from line 8, Schedule H. If Part II is completed, use the amount from line 26, Schedule H.) Edit CCC "3" . Edit RPC "Y" . If Schedule H is missing a valid signature or documentary evidence, correspond with Form 6001, using fill-in "32" , per Exhibit 3.11.3-18. When a loose Schedule H is received for a future tax period (e.g., TY26) send the Schedule H back to the taxpayer with Notice 1208. Edit the taxpayer's complete mailing address in the caption of Schedule H from the part IV address area of Schedule H. Attach Notice 1208 to Schedule H immediately below the caption area. Date stamp the Notice 1208 with the current date. Use any IRS date stamp other than a received date stamp. Remove the Schedule H from the batch and place it in the designated area. Note: Delete the received date, if present. Refer to the loose Schedule H editing instructions in IRM 3.11.3.46.16.1 when the loose Schedule H is for a prior tax year.

# Prior Year Schedule H

3.11.3.46.16 (01-01-2026) Prior Year Schedule H For TY24, "X" lines 1 and 3 when the amount is less than $2,700. For TY23, "X" lines 1 and 3 when the amount is less than $2,600. For TY22, " X" lines 1 and 3 when the amount is less than $2,400. For TY21, " X" lines 1 and 3 when the amount is less than $2,300. For TY20 - 19, "X" lines 1 and 3 when the amount is less than $2,200. For TY18, "X" lines 1 and 3 when the amount is less than $2,100. For TY17 - 16, "X" lines 1 and 3 when the amount is less than $2,000. For TY15 - 14, "X" lines 1 and 3 when the amount is less than $1,900. For TY13 - 12, "X" lines 1 and 3 when the amount is less than $1,800. For TY11 - 09, "X" lines 1 and 3 when the amount is less than $1,700. For TY08, "X" lines 1 and 3 when the amount is less than $1,600. For TY07 - 06, "X" lines 1 and 3 when the amount is less than $1,500. For TY05, "X" lines 1 and 3 when the amount is less than $1,400. For TY09 and prior, edit the State Code from line 17, column (a), row 1 to line 17, column (a), row 2 when there is a state code in row 1 and both of the following conditions apply: A State Code and state reporting number are present in row 1, line 17, and A state reporting number is present in row 2, without a corresponding State Code. For TY94 and prior, "X" the Schedule H when it has been filed.

# Loose Schedule H

3.11.3.46.16.1 (01-30-2020) Loose Schedule H Research prior year for a TC150. If TC150 has posted for the tax period, edit "TC150" in the upper left corner and route to Accounts Management. If no TC150 has posted for the tax period, dummy a Form 1040. (See IRM 3.11.3.46.15.) Exception: When a loose Schedule H is for TY22 or prior, forward it to the Statute Control Unit.

# Schedule 8812 - Credit for Qualifying Children and Other Dependents

3.11.3.47 (01-03-2022) Schedule 8812 - Credit for Qualifying Children and Other Dependents The instructions provided in this subsection of the manual are for editing Schedule 8812. Edit Sequence Code "47" in the upper-right margin of Schedule 8812 if not preprinted.

# Schedule 8812 - General Editing Procedures

3.11.3.47.1 (01-01-2026) Schedule 8812 - General Editing Procedures The following lines on Schedule 8812 are T-Lines and T-Compute Lines: T-Line T-Compute Line Line 18a Line 18b Line 21 There are no T-Compute lines for this form. If line 16b is less than $5,100, "X" the Schedule. Exception: Do not "X" Schedule 8812 when the check box on Form 1040, line 28 (TY 24 Schedule 8812, line 15) has been checked. Only one Schedule 8812 can be processed. If more than one is attached, combine related T-Line amounts onto one Schedule 8812 and delete those not used. Note: For TY18 and later, taxpayers can claim additional child tax credit only for qualifying children that have a Social Security number. Edit Audit Code "2" when Form 8862 is attached with Part III, CTC/ACTC portion of the form filled out.

# Line 21 - Total Social Security and Medicare Withheld Amount

3.11.3.47.2 (01-01-2026) Line 21 - Total Social Security and Medicare Withheld Amount Edit the total SS and Medicare Tax amounts from W-2 (boxes 4 & 6) or attachments on Line 21 when both of the following conditions are present: Line 16b, Schedule 8812 is $5,100 or more Line 21, Schedule 8812, is blank, dash, or zero and there is an amount on line 28 Form 1040 Note: The notation of "FICA" on an attachment indicates Social Security tax withheld. (See Figure 3.11.3-119.) If unable to edit the amount on line 21 using instructions above, "X" line 28 Form 1040. Note: If you can determine all earned income is from self-employment or HSH or if there is an indication the taxpayer has filed Form 4029, take no action. Figure 3.11.3-119 EDITING SOCIAL SECURITY AND MEDICARE TAX AMOUNTS TO LINE 21This shows a Schedule 8812 page 2 with two partial Forms W-2.The Schedule 8812 has the following entries: Line 16a, Subtract line 14 from line 12 - 3,400.00.Line 16b, Number of qualifying children, 3 entered by taxpayer and amount on line 16b - 5,100.00. A text box and arrow point to this amount and read: Line 16b, Schedule 8812 is $5,100 or more. Amount present on line 28, Form 1040. Line 21, withheld social security, Medicare, and additional taxes from Forms W-2, 3,482 has been edited in red.Line 26,(text obscured) - 7125.00.Line 27,(text obscured) - 3400.00.The first partial Form W-2 has the following entries: Box 1, Wages, tips, other compensation - 25549.56.Box 2, Federal income tax withheld - 2071.93.Box 3, Social security wages - 25549.56.Box 4, Social security tax withheld - 1584.07.Box 5, Medicare wages and tips - 25549.56.Box 6, Medicare tax withheld - 370.47.The second partial Form W-2 has the following entries: Box 2, Federal income tax withheld - 1395.66Box 4, Social security tax withheld - 1136.04Box 6, Medicare tax withheld - 392.20There are arrows pointing from box 4 and box 6 on both Forms W-2 to a text box (Adding machine tape) that contains 1136 + 392 + 1584 + 370 = 3482*, indicating that the four numbers are to be added together to get the total of 3482. There is an arrow from the total 3482 to line 21.There is a line of text at the bottom of the graphic that says, Edit from both spouses' Forms W-2 on Filing Status 2 returns. Please click here for the text description of the image.

# Prior Year Schedule 8812 - General Editing Procedures

3.11.3.47.3 (06-23-2025) Prior Year Schedule 8812 - General Editing Procedures For TY23 if line 16b is less than $4,800, "X" the Schedule. Exception: Do not "X" Schedule 8812 when the check box on line 15 has been checked. For TY23 edit the total SS and Medicare Tax amounts from W-2 (boxes 4 & 6) or attachments on Line 21 when both of the following conditions are present: Line 16b, Schedule 8812 is $4,800 or more Line 21, Schedule 8812, is blank, dash, or zero and there is an amount on line 28 Form 1040 For TY22 if line 16b is less than $4,500, "X" the Schedule. Exception: Do not X Schedule 8812 when the check box on line 15 has been checked. For TY22 edit the total SS and Medicare Tax amounts from W-2 (boxes 4 &6) or attachments on Line 21 when both of the following conditions are present: Line 16b, Schedule 8812 is $4,500 or more Line 21, Schedule 8812, is blank, dash, or zero and there is an amount on line 28 Form 1040 For TY21, do not X Schedule 8812. Note: Line numbers in this section refer to TY21 line numbers. For TY21 edit the total SS and Medicare Tax amounts from W-2 (boxes 4 & 6) or attachments on Line 21 when both of the following conditions are present: Line 16b, Schedule 8812 is $4,200 or more Line 21, Schedule 8812, is blank, dash, or zero and there is an amount on line 28 Form 1040 For TY20 through TY18"X" the form when line 4 is less than $4,200. For TY20 through TY18 edit the total SS and Medicare Tax amounts from W-2 (boxes 4 & 6) or attachments on Line 9 when both of the following conditions are present: Line 4, Schedule 8812 is $4,200 or more Line 9, Schedule 8812, is blank, dash, or zero and there is an amount on line 28 Form 1040 If unable to edit the amount on line 9 (TY21 line 21) using instructions above, "X" line 28 Form 1040. Note: If you can determine all earned income is from self-employment or HSH or if there is an indication the taxpayer has filed Form 4029, take no action. For TY17 and later, edit Audit Code "2" when Form 8862 is attached with Part III, Child Tax Credit/Additional Child Tax Credit portion of the form completed. For TY17 through TY12 - Schedule 8812, Part I, must have entries if Form 1040 or Form 1040A, line 6c, shows children with ITINs (or a continuation-type attachment), and the correlating checkbox for Child Tax Credit is marked. If no entries are present, correspond for a completed Schedule 8812 with Form 3531/6001, using fill-in 30, per Exhibit 3.11.3-18. For TY17 - 03, "X" the schedule/form when line 1 is less than $3,000. Exception: For TY17 through TY12, do not "X" the Form/Schedule when ITINs are present on line 6c and correlating checkbox for Child Tax Credit is marked, Form 1040 and Form 1040A regardless of the line 1 amount. For TY17 - 14, edit the total Social Security and Medicare tax amounts in dollars only from all Forms W-2 (boxes 4 and 6) or attachments on line 21 when both of the following conditions are present: Line 1, Schedule 8812 is $3000 or more, and Line 21, Schedule 8812 is blank, dash, or zero and there is an amount on line 28, Form 1040. If unable to edit the amount on line 7 using the instructions above, "X" line 28, Form 1040 Note: If you can determine all earned income is from self-employment or HSH or if there is an indication the taxpayer has filed Form 4029, take no action. For TY02 - 01, "X" the form when line 1 is less than $1,800. For TY00 - 98, "X" the form when line 6 is less than $1,500. For TY97 or prior, "X" the form.

# Form 8606 - Nondeductible IRAs

3.11.3.48 (01-02-2020) Form 8606 - Nondeductible IRAs The instructions provided in this subsection of the manual are for editing Form 8606. The following lines on Form 8606 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Spousal Indicator - edited to the left of the form title Line 7 Line 15c Line 16 Line 17 Line 18 Line 22 Line 15c

# Form 8606 - General Editing Procedures

3.11.3.48.1 (01-02-2020) Form 8606 - General Editing Procedures Only two Forms 8606 can be processed. One Form 8606 for each of: Primary Taxpayer Secondary Taxpayer Edit Sequence Code "48" when only one processable Form 8606 is present, and the Sequence Code is not preprinted. When two processable Forms 8606 are present -- one for the primary taxpayer and one for the secondary taxpayer - edit the Sequence Code as follows (see Figure 3.11.3-120): Edit Sequence Code "48" for the primary taxpayer if not preprinted. Edit Sequence Code "49" for the secondary taxpayer. "X" Form 8606 when there are no significant T-Line entries present. Combine multiple Forms 8606 when there is more than one Form 8606 for any one taxpayer. When one Form 8606 is submitted for two taxpayers take one of the following actions: Allocate each taxpayer's amounts to separate dummy Forms 8606. "X" the Form 8606 with the combined taxpayer liability. Correspond for the correct allocation when it cannot be determined. When corresponding with Form 6001 use box U, with Form 3531 use box 17.

# Spousal Indicator

3.11.3.48.1.1 (11-29-2019) Spousal Indicator The Spousal Indicator is edited to the left of the form title. If the return is FS "2" edit the form as follows: If Form 8606 is for the primary taxpayer, edit Spousal Indicator "1" . If Form 8606 is for the secondary taxpayer, edit Spousal Indicator "2" . (See Figure 3.11.3-120.) Reminder: Always match the Spousal Indicator to the correct taxpayer. Figure 3.11.3-120 EDITING SEQUENCE CODE AND SPOUSAL INDICATORThis shows two Forms 8606 showing only the caption portion and one partial Form 1040 showing the caption portion and the Filing Status portion.The first Form 8606 has the following entries: Name - Zachary OspreySocial Security Number - 000-00-1114Home address - 123 S. OrioleApt no. - 6A Spousal Indicator 2 is edited in red above the last name to show that Zachary is the spouse.The printed Attachment Sequence No. 48 has been overlaid with 49 edited in red to show that Zachary is the spouse.The second Form 8606 has the following entries: Name - Catarina OspreySocial Security Number - 000-00-2218Home address - 123 S. OrioleApt no. - 6City, town, post office, state, and ZIP code - New York, NY 10001A Spousal Indicator 1 is edited in red above the last name to show that Catarina is the primary.The Form 1040 portion has the following entries: Your first name and initial - Catarina OspreyYour social security number - 000-00-2218If a joint return, spouse's first name and initial - Zachary OspreySpouse's social security number - 000-00-1114Home address - 123 S. OrioleApt no - 6City, town, post office, state, and ZIP code - New York, NY 10001Filing Status box 2, Married filing jointly is checked. Please click here for the text description of the image.

# Line 15c - Taxable Amount

3.11.3.48.1.2 (11-29-2019) Line 15c - Taxable Amount If line 15c is blank, compute and edit when there are entries leading to a total.

# Prior Year Form 8606

3.11.3.48.2 (01-01-2019) Prior Year Form 8606 For TY97 and prior, "X" Form 8606 when it is filed.

# Form 8863 - Education Credits (American Opportunity and Lifetime Learning Credits)

3.11.3.49 (01-01-2016) Form 8863 - Education Credits (American Opportunity and Lifetime Learning Credits) The instructions provided in this subsection of the manual are for editing Form 8863. The following lines on Form 8863 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Part I – Refundable American Opportunity Credit Line 1 Part II - Nonrefundable Education Credits Line 10 Part III - Student and Education Institution Information Line 20 Line 21 Line 22, Column A, line 4 Line 22, Column B, line 4 Line 23 Line 24 Line 25 Line 26 Line 1 Line 10

# Form 8863 - General Editing Procedures

3.11.3.49.1 (01-01-2019) Form 8863 - General Editing Procedures Edit Sequence Code "50" in the upper-right margin of Form 8863 if not preprinted. Only one Form 8863 can be processed. Process the first one only. "X" those forms not used. Exception: Up to three Parts III can be transcribed. Edit SPC "K" when the checkbox on line 7 is marked. Edit Audit Code "3" when Form 8862 is attached with Part IV, American Opportunity Tax Credit portion of the form completed.

# Form 8863, Part I - Refundable American Opportunity Credit

3.11.3.49.1.1 (11-29-2019) Form 8863, Part I - Refundable American Opportunity Credit If line 1 is blank, edit the sum of all Parts III, line 30. If line 30 in any Part III is $2,501 or more, for a single student "X" line 1. If page 1 is missing, dummy page 1, if possible, unless corresponding for other missing information.

# Form 8863, Part II - Nonrefundable Education Credits

3.11.3.49.1.2 (12-11-2020) Form 8863, Part II - Nonrefundable Education Credits If line 10 is blank, edit the sum of all Parts III, line 31. If page 1 is missing or incomplete, dummy or complete page 1, if possible, unless corresponding for other missing information.

# Form 8863, Part III - Student and Educational Institution Information

3.11.3.49.1.3 (12-11-2020) Form 8863, Part III - Student and Educational Institution Information Edit the Name Control and/or TIN if missing or incomplete, from Dependents section or from the caption area of Form 1040 or from Form 1098-T, if present, when it can be determined for whom, the credit is being claimed. If page 2 is present and both the Name Control and TIN cannot be perfected or if it cannot be determined for whom the credit is being claimed, correspond for entries on lines 20 and 21. Note: Do not assume Form 8863 is for a single taxpayer with no dependents. Correspond instead. If page 2 is missing, correspond for Form 8863. Reminder: If the credit is not being claimed on the tax return, do not correspond. If page 1 is missing or incomplete, dummy or complete page 1, if possible, unless corresponding for other missing information.

# Prior Year Form 8863

3.11.3.49.2 (12-11-2020) Prior Year Form 8863 For TY24 - TY09, edit SPC "K" when the checkbox on: TY24 - TY12, line 7 is marked. TY11 - TY10, line 13 is marked. TY09, line 15 is marked. For TY97 and prior, "X" Form 8863.

# Form 4952 - Investment Interest Expense Deduction

3.11.3.50 (01-01-2016) Form 4952 - Investment Interest Expense Deduction The instructions provided in this subsection of the manual are for editing Form 4952. The following lines on Form 4952 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 4e Line 4g There are no T-Compute lines on this form.

# Form 4952 - General Editing Procedures

3.11.3.50.1 (11-17-2017) Form 4952 - General Editing Procedures Edit Sequence Code "51" in the upper-right margin of Form 4952 if not preprinted. Only one Form 4952 can be processed. Process the first one only. "X" those forms not used.

# Line 4e - Gain from Disposition of Property

3.11.3.50.1.1 (01-01-2016) Line 4e - Gain from Disposition of Property Edit to line 4e an amount from the left of line 4e when the taxpayer has written in a different amount to the left of that line.

# Form 8889 - Health Savings Accounts (HSAs)

3.11.3.51 (01-01-2026) Form 8889 - Health Savings Accounts (HSAs) Up to two Form 8889 may be processed. Always edit Sequence Code "52" for the primary taxpayer and/or always edit "53" for the secondary taxpayer in the upper-right margin if not preprinted. Note: If unable to determine which taxpayer is filing Form 8889, edit Sequence Code "52" for the first Form 8889 and "53" for the second Form 8889. Combine multiple Forms 8889 when the taxpayer submits more than one Form 8889 for any one taxpayer. Delete those forms not used. Note: If you can determine one Form 8889 is the summary page for one taxpayer, do not combine forms. The following lines on Form 8889 are T-lines and T-Compute Lines: T-Lines T-Compute Lines Lines 1 through 21 Line 16

# Prior Year Form 8889

3.11.3.51.1 (01-01-2019) Prior Year Form 8889 For TY03 and prior, "X" Form 8889.

# Form 8880 - Credit for Qualified Retirement Savings Contributions

3.11.3.52 (01-01-2019) Form 8880 - Credit for Qualified Retirement Savings Contributions Edit Sequence Code "54" in the upper-right margin of Form 8880 if not preprinted. The following lines on Form 8880 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 6a and 6b There are no T-Compute lines on this form. Combine related T-line amounts when multiple Forms 8880 are attached. Delete those forms not used.

# Prior Year Form 8880

3.11.3.52.1 (01-01-2019) Prior Year Form 8880 For TY01 and prior, "X" Form 8880.

# Form 8995 / 8995-A / 8995-A Schedule C - Qualified Business Income Deduction

3.11.3.53 (01-01-2025) Form 8995 / 8995-A / 8995-A Schedule C - Qualified Business Income Deduction Edit Sequence Code "55" on Form 8995, Sequence Code "55A" on Form 8995-A and "55D" on Form 8995-A, Schedule C in the upper right-hand corner if not preprinted. The following lines on Form 8995/8995-A/8995-A Schedule C are T-Lines and T-Compute Lines: Form 8995 T-Lines T-Compute Lines Line 2 Line 3 Line 5 Line 6 Line 7 Line 9 Line 12 Line 16 Line 17 Line 5 Line 9 Line 16 Line 17 Form 8995-A T-Lines T-Compute Lines Line 27 Line 28 Line 29 Line 31 Line 34 Line 38 Line 40 Line 31 Line 40 Form 8995-A, Schedule C T Lines T-Compute Lines Line 2 Line 6 Line 6 Only one Form 8995 or 8995-A can be processed. Form 8995-A takes precedence over Form 8995. If both forms are attached with T-line entries present, process Form 8995-A and delete Form 8995. If multiple Form 8995-A or Form 8995 are attached, process the first one with T-line entries and delete the remaining. Only one Form 8995-A Schedule C can be processed. If multiple Form 8995-A Schedule C are attached, process the first one with T-line entries and delete the remaining. Delete Form 8995-A Schedule C when it is attached with a Form 8995. When an amount is present on Form 1040, line 13a and Form 8995-A Schedule C is attached and no Form 8995 or 8995-A is attached, correspond for Form 8995-A. Edit FPC "H" when any of the following are attached to the return: Form 8995-A Schedule A Form 8995-A Schedule B Form 8995-A Schedule C Form 8995-A Schedule D Reminder: Delete Form 8995-A Schedule A, Form 8995-A Schedule B and Form 8995-A Schedule D when attached.

# Prior Year Form 8995 / 8995-A / Form 8995-A Schedule C

3.11.3.53.1 (11-12-2021) Prior Year Form 8995 / 8995-A / Form 8995-A Schedule C For TY19 and prior, "X" Form 8995-A Schedule C when attached. For TY18 and prior, "X" Form 8995, Form 8995-A or Form 8995-A Schedule C when attached.

# Form 8888 - Allocation of Refund (Including Savings Bond Purchases)

3.11.3.54 (01-01-2026) Form 8888 - Allocation of Refund (Including Savings Bond Purchases) Edit Sequence Code "56" in the upper-right margin of Form 8888 if not preprinted. The following lines on Form 8888 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 1a through 1d Lines 2a through 2d Lines 3a through 3d Line 4 There are no T-Compute lines on this form. If an amount is present on line 4 of Form 8888, X the entry.

# Prior Year Form 8888

3.11.3.54.1 (01-01-2019) Prior Year Form 8888 For TY05 and prior, "X" Form 8888.

# Form 8978 - Partner's Additional Reporting Year Tax

3.11.3.55 (01-01-2023) Form 8978 - Partner's Additional Reporting Year Tax Edit Sequence Code "57" on Form 8978 in the upper right-hand corner if not preprinted. The following lines on Form 8978 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Review Year Adj Code Checkbox (below entity) Line 14 Line 16 Line 18 Line 14 Line 16 Line 18 Only one Form 8978 can be processed. If multiple forms are attached, combine related T-Lines and delete those forms not used.

# Prior Year Form 8978

3.11.3.55.1 (11-29-2019) Prior Year Form 8978 For TY18 and prior, "X" Form 8978 when attached.

# Form 5405 - Repayment of the First-Time Homebuyer Credit

3.11.3.56 (01-01-2026) Form 5405 - Repayment of the First-Time Homebuyer Credit Form 5405 is historical.

# Prior Year Form 5405

3.11.3.56.1 (01-01-2026) Prior Year Form 5405 Form 5405 is used to claim the First-Time Homebuyer Credit (TY08 through TY11) and to repay it (TY10 and later). In TY11 the credit expired and for TY12 through TY24, Form 5405 is for the repayment of the First-Time Homebuyer Credit only. Up to two Forms 5405 may be processed. Always edit Sequence Code "58" for the primary taxpayer and/or always edit "59" for the secondary taxpayer of Form 5405 if not preprinted. The following lines on Form 5405 are T-Lines and T-Compute Lines: Note: Do not "X" Form 5405 when T-line entries are present. T-Lines T-Compute Lines TIN Line 1 Line 3 Checkboxes Line 4 Line 5 Line 7 Line 8 There are no T-Compute lines on this form. If the TIN is missing on Form 5405, edit the TIN for the primary and/or secondary taxpayer from attachments, if possible. If two TINs are present on Form 5405, delete the TIN of the secondary taxpayer unless the secondary taxpayer is the purchaser of the property. If the box on line 2 or any box under line 3 is marked, a date must be present on line 1. Correspond if missing. When corresponding with Form 6001 use box P, with Form 3531 use box 18. If a date is present on line 1, box 2 or any box under line 3 must be marked. Correspond if missing. When corresponding with Form 6001 use box P, with Form 3531 use box 18. If the box on line 2 is marked and no box under line 3 is marked, edit SPC "Z" if the claim is being made for the primary taxpayer. Edit SPC "7" if the claim is being made for the secondary taxpayer. If the box on line 2 is marked and entries are present in Part II, correspond using fill-in "20" , per Exhibit 3.11.3-18. If no box is marked under line 3, and line 7 shows a dollar amount, correspond for an explanation of the dollar amount on line 7. When corresponding with Form 6001 use box O, with Form 3531 use box 19-20. If the line 3 checkbox "e" is marked, a name must be present on the line. Correspond if missing. When corresponding with Form 6001 use box P, with Form 3531 use box 18. If the line 3 checkbox "h" is marked and any other box under line 3 is marked, circle the box "h" entry. For TY2008 and prior, "X" Form 5405. For TY11 - TY10, follow the instructions below. If the TIN is missing on Form 5405, edit the TIN for the primary and/or secondary taxpayer from attachments, if possible. If two TINs are present on Form 5405, delete the TIN of the secondary taxpayer unless the secondary taxpayer is the purchaser of the property. For line A -- Address of Qualifying Home, if the address present is a foreign address, "X" Form 5405. If the taxpayer marked the line C checkbox "Yes" , and the purchase date of the property is after 4/30/2010 and before 10/1/2010 (or after 4/30/2011 and before 7/1/2011 with line D checkbox marked "Yes" ), a copy of the binding contract and a properly executed settlement statement (Form HUD-1 or similar) must be attached. If And Then A complete settlement statement (Form HUD-1 or similar) is present indicating the following: All parties' names Property address (U.S.) Contract sales price Date of purchase (after 4/30/2010 and before 10/1/2010) or (after 4/30/2011 and before 7/1/2011 with line D checkbox marked "Yes" ) The binding contract is not attached, Edit Audit Code "I" (eye). For TY2011 - 2009, if only page 2 of Form 5405 is attached and entries are present on lines 14 through 18, do not correspond for page 1 of Form 5405. Edit Sequence Code "58" for the primary taxpayer and "59" for the secondary taxpayer in the upper right corner of page 2. If the box on line 12 is marked and no boxes under line 13 are marked, edit SPC "Z" if the claim is being made for the primary taxpayer. Edit SPC "7" if the claim is being made for the secondary taxpayer. If line 13 checkbox "h" is marked and any other box under line 13 is marked, circle the box "h" entry.

# Form 8919 - Uncollected Social Security and Medicare Tax on Wages

3.11.3.57 (11-12-2021) Form 8919 - Uncollected Social Security and Medicare Tax on Wages Up to two Form 8919 may be filed with a return. Always edit Sequence Code "61" for the primary taxpayer and/or always edit "62" for the secondary taxpayer if not preprinted. When more than one Form 8919 is present for the same taxpayer, combine to a single Form 8919. "X" the form not being used. The following lines on Form 8919 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Taxpayer TIN Lines 1 through 3, Columns (a) through (f) Line 6 Line 8 Line 13 Line 6 Line 13 Edit the TIN from the caption on Form 1040 when the TIN is missing, illegible or other than 9 digits. If the TIN is not present in the caption, search Forms W-2 and other attachments for the missing TIN. Note: Edit a newly issued ITIN, if necessary. Ensure Form 8919 is complete. This includes the TIN and entries present on lines 1 through 3, columns (a) through (f), 6 and 8. If Form 8919 is incomplete and you are unable to edit this information from attachments, edit Audit Code "Z" .

# Prior Year Form 8919 - Uncollected Social Security and Medicare Tax on Wages

3.11.3.57.1 (01-01-2019) Prior Year Form 8919 - Uncollected Social Security and Medicare Tax on Wages For TY06 and prior, "X" Form 8919.

# Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States

3.11.3.58 (01-01-2025) Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States Edit Sequence Code "63" in the upper-right corner of Form 8958 if not preprinted. The following lines on Form 8958 are T-Lines and T-Compute Lines: Note: Do not "X" Form 8958 when T-lines entries are present. T-Lines T-Compute Lines Spouse's or Partner's First Name Spouse's or Partner's Last Name Spouse's or Partner's Social Security Number There are no T-Compute lines on this form. If an amount is present on line 1, column B or column C: Review the SSN for that column If the SSN belongs to the Spouse or RDP Edit Action Code "430" Otherwise, take no action. If the taxpayer included the spouse's or partner's first and last names in either box, separate the names into the first and last name boxes.

# Prior Year Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States

3.11.3.58.1 (01-01-2019) Prior Year Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States For TY11 and prior, "X" Form 8958.

# Form 461 - Limitation on Business Losses

3.11.3.59 (11-12-2021) Form 461 - Limitation on Business Losses Edit Sequence Code "64" on Form 461 in the upper right-hand corner if not preprinted. The following lines on Form 461 are the T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 8 through 12 Line 16 Line 9 Line 12 Line 16 Only one Form 461 can be processed. If multiple forms are attached, combine related T-Lines and delete those forms not used.

# Prior Year Form 461

3.11.3.59.1 (11-12-2021) Prior Year Form 461 For TY20 and prior, "X" Form 461 when attached.

# Form 8941 - Credit for Small Employer Health Insurance Premiums

3.11.3.60 (01-01-2023) Form 8941 - Credit for Small Employer Health Insurance Premiums Up to two Forms 8941 may be filed with a return. Always edit Sequence Code "65" for primary taxpayer and/or always edit Sequence Code "66" for the secondary taxpayer on Form 8941 if not preprinted. The following lines on Form 8941 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Identifying Number (Top Right) A - SHOP (Small Business Health Options Program) Checkbox B - Employment Taxes Employer Identification Number C - Two-Year Declaration Checkbox Line 1 Line 2 Line 3 Line 4 Line 5 Line 10 Line 13 Line 14 Line 15 Line 16 There are no T-Compute lines on this form. Edit the TIN from the caption on Form 1040 when the TIN is missing, illegible or other than 9 digits. If the TIN is not present in the caption, search Forms W-2 and other attachments for the missing TIN. Note: Edit a newly issued ITIN, if necessary. If multiple Forms 8941 are present with a return, combine primary taxpayer's Forms 8941 together. Combine secondary taxpayer's Forms 8941 together for a total of two Forms 8941. If the taxpayer answered question "A" and/or C, edit a code from the table below to the left of each question in the left margin: Edit Code Description 1 Only Box "Yes" is checked 2 Only Box "No" is checked 3 Both Yes and No boxes are checked

# Prior Year Form 8941- Credit for Small Employer Health Insurance Premiums

3.11.3.60.1 (01-01-2019) Prior Year Form 8941- Credit for Small Employer Health Insurance Premiums For TY09 and prior, "X" Form 8941.

# Form 6252 - Installment Sale Income

3.11.3.61 (01-01-2023) Form 6252 - Installment Sale Income Edit Sequence Code "67" in the upper-right corner of Form 6252 if not preprinted. The following lines on Form 6252 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 1 Line 2a - 2b Line 7 Line 19 Line 21 Line 23 Line 7 Line 19 Only one Form 6252 can be processed. If multiple forms are attached, process the first one with significant T-line entries and delete those forms not used.

# Line 7 - Sell Price Less Mortgage and Debts

3.11.3.61.1 (01-01-2023) Line 7 - Sell Price Less Mortgage and Debts When line 7 is blank, dash, or zero, compute and edit by subtracting line 6 from line 5.

# Line 19 - Gross Profit Percentage

3.11.3.61.2 (01-03-2023) Line 19 - Gross Profit Percentage When line 19 is blank, dash, or zero and an entry is present on line 16, compute and edit by dividing line 16 by line 18. When an entry is present or edited on line 19, edit that entry as a 5-digit decimal in the margin to the right of line 19, (do not edit the decimal point). See chart for examples. Line 19 Entry Edit in Right Margin 1.0 10000 0.91 (or .91) 09100 0.0258 (or .0258) 00258 0.54321 (or .54321) 05432 85% 08500 54% 05400

# Prior Year Form 6252

3.11.3.61.3 (11-29-2019) Prior Year Form 6252 For TY18 and prior, "X" Form 6252 when attached.

# Form 8910 - Alternative Motor Vehicle Credit

3.11.3.62 (01-01-2026) Form 8910 - Alternative Motor Vehicle Credit Form 8910 is historical and cannot be used for TY23 and later.

# Prior Year Form 8910 - Alternative Motor Vehicle Credit

3.11.3.62.1 (01-01-2026) Prior Year Form 8910 - Alternative Motor Vehicle Credit For TY22 - TY15: If line 1 of Form 8910 shows a claim for a bicycle, Moped, or motorcycle, circle the entry on Form 8910. Edit Unallowable Code "79" when multiple instances of the same Vehicle Identification Number (VIN) appears on attached Form 8910 and/or Form 8936. For TY10 and prior, "X" Form 8910.

# Form 8936 - Clean Vehicle Credits

3.11.3.63 (01-01-2025) Form 8936 - Clean Vehicle Credits Edit Sequence Code "69" in the upper-right corner of Form 8936 if not preprinted. The following lines on Form 8936 are T-lines and T-Compute Lines: T-Lines T-Compute Lines Line 4 Line 5 Line 7 Line 20 Line 4

# Prior Year Form 8936 - Qualified Plug-In Electric Drive Motor Vehicle Credit

3.11.3.63.1 (01-01-2024) Prior Year Form 8936 - Qualified Plug-In Electric Drive Motor Vehicle Credit For TY22-TY11, edit Sequence Code "69A" and follow Form 8936 Schedule A instructions. See IRM 3.11.3.64. For TY22 and prior, do not "X" Form 8936 when T-line entries are present. Edit Unallowable Code "79" when multiple instances of the same Vehicle Identification Number (VIN) appears on attached Form 8910 and/or Form 8936. For TY10 and prior, "X" Form 8936.

# Form 8936 Schedule A - Clean Vehicle Credit Amount

3.11.3.64 (01-01-2025) Form 8936 Schedule A - Clean Vehicle Credit Amount Edit Sequence Code "69A" in the upper-right corner of Form 8936 Schedule A if not preprinted. Up to 2 Form 8936 Schedule A can be transcribed. Edit the first 2 Form 8936 Schedule A and delete those not used. The following lines on Form 8936 Schedule A are T-lines and T-Compute Lines: T-Lines T-Compute Lines Line 2 Additional Form 8936 Schedule A Indicator (margin to the right of line 2) Line 3 Lines 4a-4b Lines 9 - 10 Line 17 Line 26 Line 17 Line 26 Edit the additional Form 8936 Schedule A Indicator "1" to the first schedule attached, when more than two Form 8936 Schedule A are attached. Edit Unallowable Code "79" when multiple instances of the same Vehicle Identification Number (VIN) appears on attached Form 8936 Schedule A.

# Line 2 - Vehicle Identification Number

3.11.3.64.1 (02-10-2025) Line 2 - Vehicle Identification Number "X" the amount on Part II, line 9, Part IV, line 17, and/or Part V, line 26, if the VIN is incomplete (other than 17 characters) or has other than alphanumeric characters.

# Line 10 - Business/Investment Use Percentage

3.11.3.64.2 (01-01-2025) Line 10 - Business/Investment Use Percentage When an entry is present on line 10, edit as a 3 digit whole number. See chart below: Entered As Edit As 0.00001 000 0.001 000 0.01 001 0.99999 099 1.00000 100 .7 070 .12345 012 20% 020 75% 075

# Prior Year Form 8936 Schedule A - Clean Vehicle Credit Amount

3.11.3.64.3 (01-01-2024) Prior Year Form 8936 Schedule A - Clean Vehicle Credit Amount For TY22 and prior, "X" Form 8936 Schedule A.

# Form 8867 - Paid Preparer's Due Diligence Checklist

3.11.3.65 (12-11-2020) Form 8867 - Paid Preparer's Due Diligence Checklist Edit Sequence Code "70" in the upper-right corner of Form 8867 if not preprinted. The following lines on Form 8867 are T-Lines and T-Compute Lines: Note: Do not "X" Form 8867 when T-lines entries are present. T-Lines T-Compute Lines EIC Column Checkbox CTC Column Checkbox AOTC Column Checkbox HOH Column Checkbox Line 15 There are no T-Compute lines on this form. Only one Form 8867 can be processed. Process the first Form 8867 and "X" forms not used.

# Prior Year Form 8867

3.11.3.65.1 (12-11-2020) Prior Year Form 8867 For TY11 and prior - "X" Form 8867.

# Form 8959 - Additional Medicare Tax

3.11.3.66 (01-01-2026) Form 8959 - Additional Medicare Tax Edit Sequence Code "71" in the upper-right corner of Form 8959 if not preprinted. The following lines on Form 8959 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 1 through 3 Lines 7 and 8 Lines 13 and 14 Line 17 Line 18 Line 19 Lines 23 and 24 There are no T-Compute lines on this form. Only one Form 8959 can be processed. If multiple forms are attached, combine related T-lines and delete those forms not used.

# Prior Year Form 8959

3.11.3.66.1 (01-01-2019) Prior Year Form 8959 For TY11 and prior, "X" Form 8959.

# Form 8960 - Net Investment Income Tax - Individuals, Estates and Trusts

3.11.3.67 (01-01-2026) Form 8960 - Net Investment Income Tax - Individuals, Estates and Trusts Edit Sequence Code "72" in the upper-right corner of Form 8960 if not preprinted. The following lines on Form 8960 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Investment Income checkboxes Lines 1 through 3 Lines 4a and 4b Lines 5a through 5c Lines 6 through 8 Lines 9a through 9c Line 10 Line 11 Line 13 Line 16 Line 17 Line 8 Line 11 If the taxpayer has checked any of the boxes in Part I (Investment Income), edit a code from the table below to the right of the checkboxes in the right margin: Edit Code Description 1 Section 6013(g) election and no other box checked 2 Reg. Section 1.1411-10g and no other box checked 3 Both Section 6013(g) and Reg. Section 1.411-10g boxes checked 4 Section 6013(h) election and no other box checked 5 Both Section 6013(h) and Reg. Section 1.1411-10g boxes checked Only one Form 8960 can be processed. If multiple forms are attached, combine related T-lines and delete those forms not used.

# Prior Year Form 8960

3.11.3.67.1 (01-01-2019) Prior Year Form 8960 For TY12 and prior, "X" Form 8960.

# Form 8962 - Premium Tax Credit (PTC)

3.11.3.68 (01-01-2023) Form 8962 - Premium Tax Credit (PTC) Edit Sequence Code "73" in the upper-right corner of Form 8962, page 1, if not preprinted. Edit Sequence Code "74" in the upper-right corner of Form 8962, page 2, only when T-line entries are present on page 2. Edit RPC "D" if "QSEHRA" is noted on top of Form 8962. Only one Form 8962 is processable. If more than one is attached, combine related T-line amounts onto one Form 8962 and delete those not used. Note: Check for page 2 entries before deleting the form. If Form 8962 is blank or entries are present in only Part I (lines 1-8b) of Form 8962 (No T-line entries in Part II, lines 11 through 23, columns A, B, and F), "X" Form 8962. Note: If any T-line entries are present on page 2 of Form 8962, do not "X" page 1 of Form 8962.

# Form 8962 Page 1

3.11.3.68.1 (01-01-2023) Form 8962 Page 1 The following lines on Form 8962 Page 1 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Married filing separately PTC exception checkbox Line 2b Line 4 checkbox Line 8b Line 11 a, b, f Line 12 a, b, f Line 13 a, b, f Line 14 a, b, f Line 15 a, b, f Line 16 a, b, f Line 17 a, b, f Line 18 a, b, f Line 19 a, b, f Line 20 a, b, f Line 21 a, b, f Line 22 a, b, f Line 23 a, b, f Line 24 Line 25 There are no T-Compute lines on this form. If the taxpayer has marked the box above Part I for the married filing separately exception, edit "1" to the right of the checkbox in the right margin. If the taxpayer has marked any box or no box on line 4, edit a code from the table below to the right of the checkboxes in the right margin: Edit Code Description A Alaska only checked B Hawaii only checked C Other 48 states and DC is checked, no box is checked, or multiple boxes are checked

# Form 8962 Page 2

3.11.3.68.2 (01-01-2023) Form 8962 Page 2 The following lines on Form 8962 Page 2 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 30 a - g Line 31 a - g Line 32 a - g Line 33 a - g Line 35 a - d Line 36 a - d There are no T-Compute lines on this form. In Part IV, the field length for the policy number on lines 30a, 31a, 32a and 33a is 15 characters. For policy numbers that exceed 15 characters, take the following action: From right to left, count 15 characters. The characters to be counted include alpha, numeric, hyphen, colon, and underscore. Edit a red slash (/) so there are 15 characters after the slash. If the taxpayer has written out the name of the month in column "c" (start month) or "d" (stop month) for lines 30, 31, 32, 33, and/or 35 or 36, convert the months listed based on the chart below. Edit the number to the right of the alpha word: Month Conversion Chart 01 January 02 February 03 March 04 April 05 May 06 June 07 July 08 August 09 September 10 October 11 November 12 December If a percentage is present in columns (e), (f), and/or (g) for lines 30, 31, 32 or 33, convert the percentage to a 3 digit format. Edit the 3 digits to the right of the percentage in that column. For example: If the taxpayer enters: Edit: 9% 009 67% 067 80% 080 .5 050 0.35 035 .90 090 1.00 100 Note: There is no need to edit the decimal.

# Prior Year Form 8962

3.11.3.68.3 (01-01-2023) Prior Year Form 8962 For TY21, edit RPC "M" if Line A, Unemployment Compensation box is checked. For TY13 and prior, "X" Form 8962.

# Form 5695 - Residential Energy Credits

3.11.3.69 (01-01-2026) Form 5695 - Residential Energy Credits The instructions provided in this subsection of the manual are for editing Form 5695. These instructions include the general editing and perfecting procedures for Form 5695. Edit Sequence Code "75" in the upper-right hand corner if not preprinted. If more than one Form 5695, use the first with an entry on line 15 and/or 32. Delete the rest. The following lines on the Form 5695 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 1 - 4 Check box Line 5a Line 5b Check box Line 7a Check box Line 7c Line 8 Left of Line 10 Line 12 Line 16 Check box Lines 17a - 17c Line 18a Line 19a Line 19b Lines 19d(i) and 19d(ii) Line 19f Lines 20a(i) - 20a(iv) Line 20c Check box Lines 21a - 21b Line 22a Line 22c Lines 23a(i) and 23a(ii) Line 23c Line 24a Line 24c Check box Line 25a Lines 25b and 25c Lines 25d(i) and 25d(ii) Check box Line 26a Line 26b Lines 29a - 29f including QMID boxes Check box Lines 32a and 32b Line 16 Line 19f Line 20c Line 22c Line 23c Line 24c

# Line 10 - Kilowatt Capacity

3.11.3.69.1 (01-01-2026) Line 10 - Kilowatt Capacity Using the taxpayer entry in the decimal field to the left of line 10, edit to the left of line 10 an 8-digit whole number comprised of the last 6 digits to the left of the decimal point followed by the first 2 digits to the right of the decimal point. Note: If there are less than 6 digits to the left of the decimal point or less than 2 digits to the right of the decimal point, add enough leading and/or trailing zeros to meet the requirement. Kilowatt Capacity Entered as Decimal Kilowatt Capacity Edited as a Whole Number 123 00012300 3.00 00000300 12.96 00001296 222.33 00022233 333.98765 00033398 .7 00000070 .98765 00000098 1234567890 56789000 First 6 digits closest to the left of the decimal and first 2 digits to the right of the decimal. 1234567890.987654321987 56789098 First 6 digits closest to the left of the decimal and first 2 digits to the right of the decimal.

# Prior Year Form 5695

3.11.3.69.2 (01-01-2024) Prior Year Form 5695 For TY22 and prior, "X" Form 5695.

# Form 965-A - Individual Report of Net 965 Tax Liability

3.11.3.70 (11-29-2019) Form 965-A - Individual Report of Net 965 Tax Liability Edit Sequence Code "76" in the upper-right hand corner if not preprinted. The following lines on Form 965-A are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Part I, column a, (first 5 lines) Part I Additional Data Indicator, Edited in margin to the right of Part I, column e, line 1 Part I, column j, (first 5 lines) Part I, column k, (first 5 lines) Part IV, column f, (first 5 lines) Part IV Additional Data Indicator, Edited in margin to the right of Part IV, column i, line 1 Total Line, page 3 There are no T-Compute lines on this form. Edit Part 1 Additional Data Indicator of "1" when more than 5 lines of data are present in Part I. Edit Part IV Additional Data Indicator of "1" when more than 5 lines of data are present in Part IV. Only one Form 965-A can be processed. If multiple forms are attached, delete all but the first one with T-line entries.

# Prior Year Form 965-A

3.11.3.70.1 (11-29-2019) Prior Year Form 965-A For TY18 and prior, "X" Form 965-A.

# Form 9000 - Alternative Media Preference

3.11.3.71 (01-03-2022) Form 9000 - Alternative Media Preference Edit Sequence Code "77" in the upper-right hand corner if not preprinted. The following lines on Form 9000 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 1 Taxpayer Indicator, edited in right margin by SSN There are no T-compute Lines Up to two Form 9000 can be processed. Edit an indicator in the right margin beside the SSN as follows: Edit "1" for Primary taxpayer. Edit "2" for Secondary taxpayer. If more than one SSN is present, edit the indicator based on the first SSN listed. Do not "X" Form 9000 when T-line entries are present.

# Schedule LEP - Request for Change in Language Preference

3.11.3.72 (01-03-2022) Schedule LEP - Request for Change in Language Preference Edit Sequence Code "77A" in the upper-right hand corner if not preprinted. The following lines on Schedule LEP are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Line 1 Taxpayer Indicator, edited in right margin by SSN There are no T-compute Lines Up to two Schedules LEP can be processed. Edit an indicator in the right margin beside the SSN as follows: Edit "1" for Primary taxpayer. Edit "2" for Secondary taxpayer. If more than one SSN is present, edit the indicator based on the first SSN listed. Do not "X" Schedule LEP when T-line entries are present.

# Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

3.11.3.73 (11-12-2021) Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments Edit Sequence Code "78" in the upper-right hand corner if not preprinted. The following lines on Form 8997 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Part I, 1st line Column a, b, d, e, and f Part I, Right Margin, Column f (Part I Additional Info Indicator) Part I, Line 2, Column e-f Part II, 1st line Column a, b, d, e, and f Part II, Right Margin, Column f (Part II Additional Info Indicator) Part II, Line 2, Column e-f Part III, 1st line Column a, b, d, e, and f Part III, Right Margin, Column f (Part III Additional Info Indicator) Part III, Line 2, Column e-f Part IV, 1st line Column a, b, d, e, and f Part IV, Right Margin, Column f (Part I Additional Info Indicator) Part IV, Line 2, Column e-f Part I, Line 2, Column e-f Part II, Line 2, Column e-f Part III, Line 2, Column e-f Part IV, Line 2, Column e-f For each of Part I, II, III, and IV, compute and edit line 2, columns "e" and "f" when they are blank and there are entries leading to a total.

# Prior Year Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

3.11.3.73.1 (11-12-2021) Prior Year Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments For TY20 and prior, "X" Form 8997 when attached.

# Form 4136 - Credit for Federal Tax Paid on Fuels

3.11.3.74 (01-01-2026) Form 4136 - Credit for Federal Tax Paid on Fuels The instructions provided in this subsection of the manual are for editing Form 4136. These instructions include the general editing and perfecting procedures for Form 4136. The following lines on the Form 4136 are T-Lines and T-Compute Lines: T-Lines T-Compute Lines Lines 1 through 8, 11, 13-16 column (e) There are no T-Compute lines for this form.

# Form 4136 - General Editing Procedures

3.11.3.74.1 (01-01-2024) Form 4136 - General Editing Procedures Edit Sequence Code "79" in the upper-right margin of Form 4136 if not preprinted. Only one Form 4136 can be processed. If more than one Form 4136 is attached to the return: Combine all related T-Line amounts. "X" those forms not transcribed. Edit the amount from line 17, Form 4136 to Schedule 3, line 12 when Form 4136 shows an entry and Schedule 3, line 12 is blank. Correspond for the type of fuel the taxpayer is claiming on Form 4136 when both of the following conditions are present: Lines 1 through 16 are blank, and There is a significant amount on line 17. When corresponding with Form 6001 use box O, with Form 3531 use box 19-20.

# Prior Year Form 4136

3.11.3.74.2 (01-01-2024) Prior Year Form 4136 Do not convert prior year Forms 4136. For TY01, "X" any significant entries on lines 4b or 4c of Form 4136. For TY98 through TY71, "X" any amounts for Diesel Powered Vehicle Credits.

# Prior Year Returns

3.11.3.75 (01-01-2023) Prior Year Returns The instructions provided in this subsection of the manual are for editing TY24 and prior tax returns. When editing prior year Forms 1040, 1040A, 1040EZ, for transcription it is sometimes more practical to use Form 6114, Prior Year and Conversion Form 1040 Edit Sheet, than it is to renumber the return and dummy the Schedules 1-3 by using the Form 6114-A. Use one of the following methods for editing: Re-number original return and use Form 6114-A as necessary or, Use Form 6114 and Form 6114-A as necessary. When renumbering Form 1040, 1040A or 1040EZ, lines must reflect current year Form 1040 line numbers, including transferring information from T-lines on the original return to the correct lines on Form 6114-A. Note: It is not necessary to delete a line number if there is no entry or it does not correspond to a current year line number.

# Prior Year Returns - General Information

3.11.3.75.1 (01-01-2025) Prior Year Returns - General Information Prior year returns are: Calendar year returns filed for tax periods ending on or before 2412. Fiscal year returns filed for tax periods 2511 and earlier. All prior year editing procedures are based on the tax year of the return. Unlike the tax period, which is based on the end of the return's tax period, the tax year (TY) is determined by the beginning of the return's tax period. For calendar-year returns the tax period year is the same as the tax year. For example, a return filed for January 1, through December 31, 2024, has a tax year of "TY24" and a tax period of "2412" . For a fiscal year return, the tax year is always earlier than the tax period. For example, a return filed for June 1, 2023, through May 31, 2024, has a tax year of "TY23" and a tax period of "2405" . When a return is received for a tax year earlier than TY62: Attach Form 4227 and note "Non-ADP tax year" . Edit Action Code "620" . Note: Only tax returns for TY62 and later can be processed. Do not edit RPC "V" or SPC "Y" on computer-generated prior year returns. Do not correspond or research on TY15 and prior tax returns. Take no action. Exception: Correspond for signature regardless of tax year. See IRM 3.11.3.14.4. When corresponding on prior year returns: Refer to original form type and line numbers in prior year correspondence. Use Form 6001, Letter 12C Correspondence Action Sheet, to generate Letter 12C. Convert or renumber prior to corresponding. See IRM 3.11.3.5.2.2. Use Form 3531 when corresponding for missing signature(s). Do not convert or renumber prior to corresponding. See IRM 3.11.3.5.2.1.

# Prior Year Returns-Form 6114 General Information

3.11.3.75.1.1 (01-01-2023) Prior Year Returns-Form 6114 General Information When using Form 6114 and Form 6114-A, all T-Line information must be transferred. Exception: Do not transfer PECF, Dependent information, Third Party information, Direct Deposit information, or Paid Preparer information. When using Form 6114, edit information that is not transferred following line-by-line instructions. See Exhibit 3.11.3-19 for further information. The following will be edited on the original Form 1040: SPC, FPC and CCC Codes DSI e-File Waiver Indicator Dependent Positions Paid Preparer Code The following will be edited on page 1 of Form 6114: RPC Code Action Code Audit Code Note: When using Form 6114, edit a check mark in the upper right hand corner of the Form 6114 when one or more of the Age Blind Indicator boxes are marked on page 2 of the original return (TY17 and prior). When using Form 6114, staple beneath the PECF area. When present, staple any Schedules 1 - 3 or Form 6114-A, directly behind the original Form 1040, 1040A, or 1040EZ.

# Statutory Protection Cases

3.11.3.75.2 (01-01-2025) Statutory Protection Cases The refund statute on Form 1040, Form 1040A or Form 1040EZ returns generally expire three years after the return due date. The refund statute generally expires three years after either the return was filed, or two years from the date the tax is paid, whichever is later. For purposes of Code & Edit, consider a prior year return to be a potential statute protection case when both of the following conditions apply: The return due date was two years and nine months (33 months) or more prior to the current date. The return has not been cleared by the Statute Function. Example: The statute of limitations may expire on April 15, 2026, for tax period 2212 returns. A 2212 return that has not been cleared by the Statute Function is a potential statute protection case beginning on January 15, 2026 (i.e., 90 days before the expiration of the statute). For refund returns (including those with extensions) received after the three-year statute period has expired, edit the postmark date as the received date only if the postmark date would have made the return "timely" . Otherwise, leave the received date. Route the return to the Statute Function when the return received date is 33 months or more prior to today's date, even if a Statute Function stamp is already present. Note: If the statute return has been returned with a new statute cleared stamp, process the return. If (3) doesn't apply, edit RPC "K" and continue processing the return in EITHER of these situations: Return has a Statute Function stamp Note: Look for indications the return has been cleared by Statute such as "Cleared for Assessment" , "Cleared by Statute" , "No Statute Issue" , "Delinquent Return Cleared by Statute" , or similar statement. A Statute Received Date stamp alone, without one of the above indicators, does not indicate it was cleared by Statute. Return is received from RIVO/ITVA with or without a Statute Function stamp When processing, if the return has been cleared by the Statute Function or the Letter 105C is attached, do not correspond for missing information.

# Prior Year Return Editing Procedures

3.11.3.75.3 (02-11-2021) Prior Year Return Editing Procedures When no specific instructions are given, follow the current year procedures. Line references in these prior year instructions are to the current year line numbers, unless otherwise specified. Underline the pre-printed tax period when the taxpayer used the correct form for the tax period being reported. Edit the tax period to the right of the preprinted year in "YYMM" format when either of the following conditions apply: The taxpayer used a form for a tax period other than the one being reported. The tax period is missing or illegible. For all tax years, renumber or convert all T-Lines to agree with current year forms and schedules. Renumbering - Mark out the line number(s) on the prior year form/schedule and edit the current year T-Line number(s). Follow the format in Job Aid 2431-010. Note: It's only necessary to renumber the lines with transcribable information. Make sure to line through any duplicate line numbers that may occur when renumbering. Converting - Convert to a current year form or use Form 6114, Prior Year and Conversion Form 1040 Edit Sheet, if marking out the line numbers would make transcription more difficult. Note: Use current year forms and schedules when renumbering is not practical. For TY18, Schedules 4, 5, and 6 are obsolete. When renumbering, Schedule 4 will be renumbered as lines 4-21 of Schedule 2. Schedule 5 will be renumbered as lines 9-15 of Schedule 3. Schedule 6 will be deleted unless it contains 3rd Party Designee information. Take one of the following actions when a T-Line with no current year equivalent contains a significant entry: "X" the amount when present on a current year T-Line. Do not renumber the line as a T-Line when renumbering a prior year form/schedule. Do not edit the amount to Form 6114 or a blank current year form when converting. For TY16 and later, compute and edit amounts following the line-by-line instructions. For TY15 and prior, do not correspond or manually compute T-Lines. Exception: Correspond for signature regardless of tax year. See IRM 3.11.3.14.4. For returns with notations indicating military operations or combat zones, see IRM 3.11.3.6.1.1. When editing from prior year Forms W-2, ensure correct amounts are transferred by referring to box titles in addition to box numbers.

# Form 1040 - Pages 1 and 2

3.11.3.75.3.1 (01-01-2026) Form 1040 - Pages 1 and 2 For returns meeting the criteria for DSI editing, edit the DSI on 2017 and prior Form 1040 (1040A), in the blank area, directly above line 6c, column (4). Edit a DSI Code of "1" when the taxpayer indicates on the return or attachment that they are claimed on another person's return. Reminder: When applicable, the DSI is still required if RPC "L" has been edited on TY17 and prior returns. For TY17 and prior, take one of the following actions for editing the DSI (See Figure 3.11.3-121): If And Then The "Yourself" box on line 6a is not marked, FS is 1, 3, 4, or 5, The personal exemption is not claimed, and the box on line 6d is "0" , dash or blank, Edit DSI "1" . The "Yourself" box on line 6a is not marked, FS is 2 or 6, "1" personal exemption is claimed Edit DSI "1" . The "Yourself" box on line 6a is marked, FS is 2 or 6, "1" personal exemption is claimed and the Spouse box on line 6b is not marked, Edit DSI "1" . Figure 3.11.3-121 EDITING THE DEPENDENCY STATUS INDICATOR (TY17 AND PRIOR)Graphic is broken down into Part a and Part b. The title of Part a reads, The filing status is 1, 3, 4, 5.Shown are two examples of the filing status and exemption areas of completed Forms 1040.First example shows box 1 checked. There are no other taxpayer entries present.The tax examiner has edited DSI 1 on the dotted portion of line 6b, above column (4).The caption at the bottom of the sample reads, Edit DSI 1 if the 6a box is not checked when the top exemption line and the total exemptions box are zero, dash, or blank.Second example in Part a shows box 1a marked in the filing status area for single filing status.Total number of exemptions claimed shows 1.Tax examiner has not edited DSI.The caption at the bottom of the sample reads, Do not edit DSI 1 when anything other than a zero or a dash is entered in the top exemption line or the total exemptions box.The title of Part b reads, The filing status is 2 or 6.Shown is one example of the filing status and exemption area of a completed Form 1040.Taxpayer has checked box 2 in the filing status area for Married filing jointly.The exemption area shows only box 6b marked for spouse.The total boxes checked on 6a and 6b reflects 1.The caption at the bottom of sample b reads, Edit DSI 1 if the 6a box is not checked and a 1 is entered in the top exemption line. Please click here for the text description of the image. For TY24 and prior, when the dependent name control is the same for each dependent, ditto marks are acceptable after editing the first dependent name control. For TY18 and later, dependent position 2 (child who did not live with you), is not applicable and will always be edited as "0" when it is necessary to edit subsequent dependent positions. For TY17 and prior, always delete all entries on exemption position lines to the right of the line 6 area. See Figure 3.11.3-122. Figure 3.11.3-122 DELETING THE EXEMPTION LINES (TY17 AND PRIOR)Shown are 2 examples of the top half of a 2017 Form 1040. A large red X has been edited over the exemption lines to the right of line 6 area on both. Please click here for the text description of the image. For TY17 and prior, edit the number of children who "did not live with you due to divorce or separation" to dependent position 2. If Form 8332, Form 2120, or copy of divorce decree is attached, edit FPC "A" . See Figure 3.11.3-123. Note: Form 8332 or Form 2120 must show entries. Figure 3.11.3-123 EDITING FORM PROCESSING CODE AShown is the completed top part of Form 8332, Release/Revocation of Release of Claim by Custodial Parent, and the top part of a completed Form 1040. Form 8332 shows the name of the noncustodial parent claiming exemption to be Gary Finch.Noncustodial parent's social security number is 000-00-8541.Form 8332, Part I, Release of claim to exemption for current year, includes the statement that reads, I agree not to claim an exemption for Anna Finch. The remainder of this form is not visible in the graphic.Form 1040 shows the following information:First name line reads Hellene Hawk. SSN reads 000-00-6532.Second name line is blank.Street address reads: 685 Lark Ave.City, state ZIP code reads: Santa Fe, NM 87501Filing status is single.Line 6c shows Anna Finch. Anna's SSN is 000-00-6956. Relationship is daughter.Special Processing Code A is edited in red to the right of line 13.Text under the graphic reads: When Form 8332 or Form 2120 are attached with entries, or a divorce decree is attached, edit Form Processing Code A. Please click here for the text description of the image. On decedent returns for TY21 and prior, or TY22 received after April 15, 2026, do not correspond for documentary evidence, since the statute of limitations has expired. Use the standard deduction or exemption amounts for the correct prior year when using current year instructions that refer to these amounts. See IRM 3.11.3.75.3.1.2.

# Wages - Line 1 (TY21 and prior)

3.11.3.75.3.1.1 (01-01-2025) Wages - Line 1 (TY21 and prior) Use the table below for editing conditions on line 1, Form 1040: Condition on Line 1 Action Entry on line 1, no Form W-2 attached. Take no action. Form W-2 is not required for line 1. (May be required as support for earned income when EIC is claimed.) (See IRM 3.11.3.14.2.31.) Line 1 is blank. Edit amounts from Wages, tips and other compensation box on Forms W-2. Exception: Do not edit to line 1 if Form W-2 income is for a minister, insurance salesman, or statutory employee and the income is reported elsewhere on the return. Amount deducted from line 1. If the same adjustment amount is also deducted on Schedule 1, Part II, adjust line 1 to include the amount. Self-Employment Income (See Exhibit 3.11.3-11 for an extensive listing of types of self-employment.) Subtract from line 1 and add to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If amount is $434 or more and Schedule SE is not attached or reported, also edit RPC "N" . If Form 1099-NEC is attached with or without a notation and an amount is present in box 1, Form 1099-NEC, edit RPC "N" unless the amount is less than $434 or Schedule SE is present. On prior year returns, amount may be found on Form 1099-MISC, box 7. Note: Do not edit RPC "N" if any of the following conditions exist: - Self-Employment and non-self-employment cannot be broken down. - Taxpayer reported self-employment income on line 1 and included the amount on Form 8919. Use the table below for editing taxpayer notations on line 1, Form 1040: Noted by Taxpayer on Line 1 Action Adoption Benefit (AB) Take no action. Combat Pay Excluded Edit CCC "Y" and an Action Trail. Dependent Care Benefits (DCB) Take no action. Deferred Compensation (DFC) Edit RPC "B" . Disability Pension Delete from line 1 if indicated to be nontaxable. If statement indicates treatment as retirement pension, delete from line 1 and add to line 5b. Note: If Disability Pension is identified on line 5a or 5b, take no action. If Form 1099-R, box 7, has Distribution Code 3, take no action. Foreign Employer Compensation (FEC) Take no action. Fringe Benefits (FB) Take no action. Gambling (Gross: losses not subtracted) Subtract gambling amount from line 1 and add to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If Schedule A is attached, see IRM 3.11.3.19.1. Gambling (Net: winnings minus losses) No indication of a professional gambler: If a gain or a loss, "X" line 1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If net amount is zero, and no gross amount is indicated on the dotted portion of line 1, and: • Form W-2G is attached, edit CCC "Y" and an Action Trail. • Form W-2G is not attached, correspond for gross winnings with Form 3531/6001, using fill-in 7, per Exhibit 3.11.3-18. Indication of professional gambler: Subtract gambling amount from line 1 and add to Schedule 1, line 3. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. Correspond for Schedule C, if not attached. If Schedule SE is not attached or reported, also correspond for SE tax liability when the amount is $434 or more. For Form 6001, use box W. For Form 3531, check box 16. Household Employee Income (HSH) Edit SPC "E" . Note: "HSH" may appear to the left of line 1, or on line 1 with a dollar amount present. Note: HSH is an acceptable source for EIC. Medicaid Waiver Payment (MWP), Notice 2014-7, IRC 131, In-Home Health Services (IHHS), In-Home Support Services (IHSS), Difficulty of Care payment Take No Action Note: This income is an acceptable source for EIC. Non-Disability Pension Move the amount to line 5b. (See Figure 3.11.3-64.) Non-Employee Compensation Subtract from line 1 and add to Schedule 1, line 9. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond. If amount is $434 or more (with or without Form 1099-NEC), and Schedule SE is not attached or reported, also edit RPC "N" . Note: Do not edit RPC "N" if Self-Employment and non - self-employment cannot be broken down. Non-Taxable Income: Accident and health insurance proceeds "Black lung" benefits Casualty insurance and other reimbursements Child support Damages awarded for physical injury or sickness Federal Employees' Compensation Act (FECA) payments Interest on state or local government obligations Public Aid Supplemental Security Income (SSI)/SSI Disability Tax-Sheltered Annuities Temporary Assistance for Needy Families (TANF) VA Benefits Welfare Benefits/Payments Workforce Payments Worker's Compensation Subtract all income identified as nontaxable from line 1, add to Schedule 1, line 9. Pension See Disability or Non-Disability Pension. Prisoner Income (PRI) Edit RPC "B" . See IRM 3.11.3.6.1.6. Railroad Retirement Benefits If gross and taxable amounts with a difference of $1 or more can be determined, move to lines 5a and 5b. See IRM 3.11.3.14.2.11. Otherwise, edit the amount to line 5b. Scholarship (SCH), Fellowship, Grant, or Stipend Edit RPC "B" . If indicated to be nontaxable, subtract from line 1 and correct any other taxpayer adjustments and edit RPC "G" . Sick Pay Take no action. Social Security Benefits If gross and taxable amounts can be determined, move to lines 6a and 6b. Otherwise, move the amount to line 6b. Strike Pay/Benefits Take no action. Sub-Pay TRA (Repayment of Supplemental Unemployment Benefits (SUB)) If repayment is indicated on Schedule 1, line 24z and it is for SUB amounts received in: Tax period of return - delete the repayment amount and adjust line 25 to exclude it. Prior tax period - do not adjust line 1. Note: If the year of payments is not noted, assume they were made in the tax period of the return. Unemployment Compensation Subtract from line 1 and add to Schedule 1, line 7. Note: It may be necessary to dummy Schedule 1 if not attached. If corresponding for other missing information, do not dummy Schedule 1, instead correspond.

# Line 12e - Standard Deduction

3.11.3.75.3.1.2 (11-29-2019) Line 12e - Standard Deduction Refer to Job Aid 2431-010 for Standard Deduction amounts for the tax year of the return. Do not refer to current year Standard Deduction chart. For TY17 and prior, do not correspond for a missing Schedule A if DSI "1" has been edited.

# Non-Itemized Charitable Contributions Deduction

3.11.3.75.3.1.3 (01-01-2024) Non-Itemized Charitable Contributions Deduction Line 12b for TY21, if an amount is present, take no action. Line 10b for TY20, if an amount is present and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, "X" the amount.

# Line 13a - Qualified Business Income Deduction

3.11.3.75.3.1.4 (01-01-2023) Line 13a - Qualified Business Income Deduction For TY18 and prior, Forms 8995/8995-A are not required.

# Line 19 - Nonrefundable Child Tax Credit (Schedule 8812)

3.11.3.75.3.1.5 (02-02-2023) Line 19 - Nonrefundable Child Tax Credit (Schedule 8812) For TY17 through TY15 - If ITINs are shown for children claiming eligibility for Child Tax Credit on Dependent Lines, Form 1040, correspond for missing Schedule 8812.

# Line 27a - Earned Income Credit

3.11.3.75.3.1.6 (01-01-2026) Line 27a - Earned Income Credit For TY16 and later - Schedule EIC must be attached when an amount is present on line 27a, and the correspondence tolerance is met. Use the following chart to determine when correspondence is required for the missing Schedule EIC. If the tax year is Then correspond when 2024 The AGI is equal to or greater than $18,591 ($25,511 for FS 2) and less than $59,899 ($66,819 for FS 2) or the EIC amount claimed is more than $632. 2023 The AGI is equal to or greater than $17,640 ($24,210 for FS 2) and less than $56,838 ($63,398 for FS 2) or the EIC amount claimed is more than $600. 2022 The AGI is equal to or greater than $16,480 ($22,610 for FS 2) and less than $53,057 ($59,187 for FS 2) or the EIC amount claimed is more than $560. 2021 The AGI is equal to or greater than $21,430 ($27,380 for FS 2) and less than $51,464 ($57,414 for FS 2) or the EIC amount claimed is more than $1502. 2020 The AGI is equal to or greater than $15,820 ($21,710 for FS 2) and less than $50,954 ($56,844 for FS 2) or the EIC amount claimed is more than $538. 2019 The AGI is equal to or greater than $15,570 ($21,370 for FS 2) and less than $50,162 ($55,952 for FS 2) or the EIC amount claimed is more than $529. 2018 The AGI is equal to or greater than $15,270 ($20,950 for FS 2) and less than $49,194 ($54,884 for FS 2) or the EIC amount claimed is more than $519. 2017 The AGI is equal to or greater than $15,010 ($20,600 for FS 2) and less than $48,340 ($53,930 for FS 2) or the EIC amount claimed is more than $510. 2016 The AGI is equal to or greater than $14,880 ($20,430 for FS 2) and less than $47,995 ($53,505 for FS 2) or the EIC amount claimed is more than $506. TY16 and later -Correspond for source of earned income documentation if the amount claimed on line 27a is based solely on wages that are not supported by at least one document. Exception: Do not correspond if able to determine source of earned income through internal research unless corresponding for other missing information.

# Line 27c - Prior Year Earned Income (PYEI)

3.11.3.75.3.1.7 (05-21-2025) Line 27c - Prior Year Earned Income (PYEI) Prior Year Earned Income (PYEI) is valid as a source of earned income for TY17 - TY21. When being used by the taxpayer, prior year earned income (PYEI) is entered on line 27c. Exception: For TY19-TY20, PYEI can be claimed on line 28.

# Line 28 - Additional Child Tax Credit (Schedule 8812)

3.11.3.75.3.1.8 (01-03-2023) Line 28 - Additional Child Tax Credit (Schedule 8812) For TY21, when an amount is present, Schedule 8812 must be attached. Correspond if missing. For TY20 and prior, correspond for a missing Schedule 8812 when there is an amount present on line 28 and three or more children with SSNs are claimed on Dependent lines, Form 1040. For TY17 - TY16, correspond for a missing Schedule 8812 when there is an amount present on line 28, and either condition below applies: ITINs are shown for children claiming eligibility for Child Tax Credit on Dependent lines, Form 1040. Three or more children with SSNs are claimed on Dependent lines, Form 1040.

# Line 29 - Refundable American Opportunity Credit (Form 8863)

3.11.3.75.3.1.9 (11-29-2019) Line 29 - Refundable American Opportunity Credit (Form 8863) For TY09 and prior, "X" the refundable education credit. Note: Do not confuse this with the nonrefundable education credit on Schedule 3, line 3.

# Line 30 - Reserved

3.11.3.75.3.1.10 (01-01-2025) Line 30 - Reserved Reserved.

# Line 31 (not transcribed) - Amount from Schedule 3, Line 15

3.11.3.75.3.1.11 (01-03-2025) Line 31 (not transcribed) - Amount from Schedule 3, Line 15 For TY22, when there is an indication line 31 includes an amount for Deemed Payment Election (DPE) follow instructions below: If "IRA22DPE" or "CHIPS22DPE" (or something similar) are noted on line 31 (or elsewhere on the return), edit CCC "3" and RPC "5" . If "IRA22TRE" (or something similar) is noted on line 31 (or elsewhere on the return), edit RPC "5" . After fully editing the return, pull for rebatch under the original program code and "DPE" as the Batch ID.

# Schedule 1 - Additional Income and Adjustments to Income

3.11.3.75.3.2 (02-07-2020) Schedule 1 - Additional Income and Adjustments to Income Follow the instructions below for editing the taxpayer's adjustments to income.

# Line 13 - Health Savings Account Deduction

3.11.3.75.3.2.1 (11-29-2019) Line 13 - Health Savings Account Deduction For TY03 and prior, "X" the Health Savings Account deduction.

# Line 20 - IRA Deduction

3.11.3.75.3.2.2 (01-01-2026) Line 20 - IRA Deduction For TY24,"X" the amount on line 20 when it is other than $7,000 or $8,000 ($14,000, $15,000 or $16,000 for FS 2), and one of the indicators in (6) below with an equal deferred compensation amount - appears on Form W-2. For TY23,"X" the amount on line 20 when it is other than $6,500 or $7,500 ($13,000, $14,000 or $15,000 for FS 2), and one of the indicators in (6) below with an equal deferred compensation amount - appears on Form W-2. For TY22 - TY19, "X" the amount on line 20 when it is other than $6,000 or $7,000 ($12,000, $13,000 or $14,000 for FS 2) and one of the indicators in (6) below with an equal deferred compensation amount - appears on Form W-2. For TY18 - TY13, "X" the amount on line 20 when it is other than $5,500 or $6,500 ($11,000, $12,000 or $13,000 for FS 2) and one of the indicators in (6) below with an equal deferred compensation amount - appears on Form W-2. For TY12 - TY08, "X" the amount on line 20, when it is other than $5,000 or $6,000 ($10,000, $11,000 or $12,000 for FS 2) and one of the indicators in (6) below with an equal deferred compensation amount - appears on Form W-2. Refer to the following Form W-2 indicators: "D" or Section 401(k) "E" or Section 403(b) "F" or Section 408(k)(6) "G" or Section 457(b) "Q" or "Housing/Subsistence" or "Combat Pay" "S" or "SIMPLE" plan "T" or employer-paid "qualified adoption expenses" Section 125, Cafeteria Plan (CAF) Section 414(h), Mandatory Salary Deferral ("PERS" Public Employees Retirement System) Thrift Savings Plan or "TSP"

# Schedule 2 - Additional Taxes

3.11.3.75.3.3 (01-01-2025) Schedule 2 - Additional Taxes Follow the instructions below for editing additional taxes. For TY20 returns, do not correspond for missing Form 8962 when an amount is present on Schedule 2, line 1a. For TY18, Schedule 4 will be renumbered as Schedule 2, Part II, lines 4-21; Sequence Number "04" will always be deleted. If Schedule 2 is attached with no significant entries, it may be deleted and Schedule 4, if present with significant entries, will be edited with Sequence Number "02" .

# Line 11 - Additional Medicare Tax - Form 8959

3.11.3.75.3.3.1 (01-01-2023) Line 11 - Additional Medicare Tax - Form 8959 For TY20-TY19, when an amount is present on Schedule 2, line 8 (TY18, Schedule 4, line 62; TY17 and prior, line 62), and box "a" is marked, Form 8959 must be attached. Correspond for Form 8959 if missing. Note: If both boxes "a" and "b" are marked or, if neither box is marked, and neither Form 8959 or Form 8960 is attached, use box 19 on Form 3531 or use paragraph O on Form 6001. When renumbering line 11, if both boxes "a" and "b" are marked, use the amount from Form 8959, line 18.

# Line 12 - Net Investment Income Tax - Form 8960

3.11.3.75.3.3.2 (01-01-2025) Line 12 - Net Investment Income Tax - Form 8960 For TY20-TY19, when an amount is present on Schedule 2, line 8 (TY18, Schedule 4, line 62; TY17 and prior, line 62), and box "b" is marked, Form 8960 must be attached. Correspond for Form 8960 if missing. Note: If both boxes "a" and "b" are marked or, if neither box is marked, and neither Form 8959 or Form 8960 is attached, use box 19 on Form 3531 or use paragraph O on Form 6001. When renumbering line 12, if both boxes "a" and "b" are marked, use the amount from Form 8960, line 17.

# Lines 17a through 17z - Other Additional Taxes

3.11.3.75.3.3.3 (11-29-2019) Lines 17a through 17z - Other Additional Taxes Delete an amount for "Recapture Taxes" where found and edit it to line 18. Edit amounts from Form 4970 to line 18.

# Line 19 - Additional Tax from Schedule 8812

3.11.3.75.3.3.4 (01-01-2023) Line 19 - Additional Tax from Schedule 8812 For TY21 only, if an amount is present on line 19, Schedule 8812 must be attached. If missing correspond for Schedule 8812.

# Schedule 3 - Additional Credits and Payments

3.11.3.75.3.4 (01-01-2025) Schedule 3 - Additional Credits and Payments Follow the instructions below for editing additional credits and payments. For TY23 and prior, if only page 2 of Schedule 3 is attached with T-lines present or edited, edit sequence number "03" in the upper-right margin of Schedule 3, page 2. For TY18, Schedule 5 will be renumbered as Schedule 3, Part II, lines 9-15; Sequence Number "05" will always be deleted. If Schedule 3 is attached with no significant entries, it may be deleted and Schedule 5, if present with significant entries, will be edited with Sequence Number "03" .

# Line 5a - Residential Clean Energy Credit (Form 5695, Line 15)

3.11.3.75.3.4.1 (01-01-2024) Line 5a - Residential Clean Energy Credit (Form 5695, Line 15) For TY22 and prior, if an amount is claimed on line 5a, Form 5695 must be attached. If missing, and the amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, correspond for Form 5695. Note: If an amount is claimed on line 5a and only page 2 Form 5695 is attached, delete the amount on line 5a.

# Line 6a through 6z - Other Nonrefundable Credits

3.11.3.75.3.4.2 (01-01-2025) Line 6a through 6z - Other Nonrefundable Credits TY11 - TY10 - If the taxpayer claims an amount on line 6 for DC Homebuyer Credit (Form 8859) and also claims an amount from 5405, line 10 on Form 1040, "X" line 6 if Form 5405, Part 1, line B, shows a date after the received date or if it shows a date prior to May 1, 2010, unless Box D, Part I, Form 5405 is checked. When credits on Form 8834, Form 8910, or Form 8936 are claimed on line 6e, 6f, or 6i, follow the instructions below. Note: There is no tolerance for Form 8834, Form 8910, and Form 8936. Edit Unallowable Code "79" when multiple instances of the same Vehicle Identification Number (VIN) appear on Form 8834, Form 8910, Form 8936 (TY22 and prior) or Form 8936 Schedule A (TY23). If line 1 of Form 8834, Form 8910, or Form 8936 shows a claim for a bicycle, Moped or motorcycle, circle the entry on Form 8834, Form 8910, and/or Form 8936. If line 2 of Form 8834, Form 8910, or Form 8936 shows a placed into service date that does not fall within the tax year of the return, "X" the entry on Form 8834, Form 8910, and/or Form 8936. If Form 8834 is claimed on line 6i the form must be attached, if missing correspond. Entry on line 6e is valid only for TY22 and prior. If Form 8910 is claimed on line 6e: If And Then Form 8910 is not attached, For TY15-TY22, correspond. Form 8910 is attached, Amounts are present on lines 12 through 15 and no date is present on lines 3a/3b, For TY16-TY22, correspond Form 8910 is attached, The date on line 3a/3b is before 2/17/2009, or other than the tax period of the return, "X" the amount on line 6e. If Form 8936 is claimed on line 6f: If And Then Form 8936 is not attached, For TY 16 and later, correspond. Form 8936 is attached, Amounts are present on lines 5 through 23 and no date is present on line 3a/3b, For TY 16 and later, correspond. Form 8936 is attached, The date on line 3a/3b is before 12/31/2008 or other than the tax period of the return, "X" the amount on line 6f.

# Line 11 - Excess Social Security Tax (SST)

3.11.3.75.3.4.3 (01-01-2026) Line 11 - Excess Social Security Tax (SST) For TY16 and later, verify the SST amount, if claimed. Use the table in (3) and the worksheet in (4) to determine the excess SST amount. "X" an amount claimed for excess SST if there is no supporting documentation, and the information cannot be found through internal research. For TY24 - TY16, "X" the amount on line 11 when the amount claimed on line 1a, Form 1040, is less than the Maximum SST Wages in the following table. Year Maximum SST Wages Maximum SS Tax Withheld 2024 168,600 10,453.20 2023 160,200 9,932.40 2022 147,000 9,114.00 2021 142,800 8,853.60 2020 137,700 8,537.40 2019 132,900 8,239.80 2018 128,400 7,960.80 2017 127,200 7,886.40 2016 118,500 7,347.00 For TY24 - TY16, use the worksheet below and the table in (3) above to verify the excess SST amount claimed on Schedule 3, line 11. Verifying Excess Social Security Tax Primary Taxpayer Secondary Taxpayer 1. Add all social security tax withheld for each employer. This tax is shown in box 4, Form W-2. Enter the total here. __________ __________ 2. Enter any uncollected social security tax on tips from W-2, Box 12, Codes A and M. __________ __________ 3. Add lines 1 and 2. __________ __________ 4. Social security limit (Maximum SS Tax Withheld) __________ __________ 5. Subtract line 4 from line 3. Enter the result here (if the result is negative, enter zero here.) __________ __________ 6. Excess amount. Combine Primary and Secondary taxpayers' line 5 amount. __________

# Line 13a - Deemed Payment Elections (DPE)

3.11.3.75.3.4.4 (01-01-2024) Line 13a - Deemed Payment Elections (DPE) For TY22, for fiscal year filers filing a short period return, can use line 13a for Deemed Payment Elections (DPE). If "IRA22DPE" , "CHIPS22DPE" , or "IRA22TRE" are noted on line 13a, Form 1040, line 31, or elsewhere on the return, see IRM 3.11.3.75.3.1.11 for editing instructions.

# Line 13b - Credit for Qualified Sick and Family Leave Wages (Schedule H)

3.11.3.75.3.4.5 (01-03-2025) Line 13b - Credit for Qualified Sick and Family Leave Wages (Schedule H) For TY22, when an amount is claimed on line 13b (TY22), Schedule H must be attached. If not attached, correspond for missing Schedule H. Note: Correspondence is required even though TY22 line 13b is being deleted. For TY20-TY21, when an amount is claimed on line 12b (TY20) or line 13b (TY21), Schedule H and Form 7202 must be attached. If not attached, correspond for missing form(s). If corresponding for Schedule H and Form 7202, correspond for only one missing Schedule H and one Form 7202. Use the first entry amount and line number on the schedule. Note: Correspondence is required even though TY20 line 12b and TY21 line 13b are being deleted.

# Line 13g - Credit for Child and Dependent Care Expenses (Form 2441)

3.11.3.75.3.4.6 (01-01-2023) Line 13g - Credit for Child and Dependent Care Expenses (Form 2441) For TY21 only, when an amount is present, Form 2441 must be attached with an entry on line 10. If not attached, correspond for Form 2441.

# Line 13h - Qualified Sick and Family Leave Credits (Schedule H and Form 7202)

3.11.3.75.3.4.7 (01-03-2025) Line 13h - Qualified Sick and Family Leave Credits (Schedule H and Form 7202) For TY21 - TY22, when an amount is claimed on original line 13h: Schedule H and Form 7202 must be attached. If not attached, correspond for missing form(s). If corresponding for Schedule H and Form 7202, correspond for only one missing Schedule H and one Form 7202. Use the first entry amount and line number on the schedule.

# Form 1040A

3.11.3.75.3.5 (11-12-2021) Form 1040A Form 1040A was obsoleted in 2018. All Form 1040A must be converted to Form 1040. The instructions provided in this subsection of the manual are for converting Form 1040A to Form 1040. All numbered lines on Form 1040A are transcribed, except for the following lines: Line 22 Lines 24 through 26 Line 30 Line 37 Line 47 There are also nine T-Compute lines on Form 1040A. These are: Line 15 - Total income Line 20 - Total Adjustments Line 21 - Adjusted Gross Income Line 27 - Taxable income Line 36 - Total Credits Line 39 - Total tax Line 46 - Total payments Line 48a - Refund amount Line 50 - "Amount You Owe" When converting, follow current year Form 1040 and Schedule 1 - 3 instructions, unless there are instructions to the contrary. Circle the "A" on the Form 1040A when converting to Form 1040. Note: If a return is received with either Page 1 or Page 2 of Form 1040 attached, it is still necessary to follow conversion and renumbering instructions for the whole document. Follow the guidelines in IRM 3.11.3.8.1 for information on editing Received Dates. Use the following tables to convert Form 1040A to a Form 1040. Income: Edit income (less amounts for items listed below) on line 1a. (Do not recompute line 1a from attachments, such as Forms W-2.) • Disability Pension Edit on line 1a. Entry, line 10, Form 1040A of $1 or more Edit on line 7a and follow line 7a, Form 1040 instructions. See IRM 3.11.3.14.2.14. • Capital Gains Distribution (Form 1099-DIV attached or a statement present) Edit the amount to line 7a. Edit RPC "T" . • IRA Distributions (Form 1099-R attached or a statement present) Edit the gross amount on line 4a and the net amount on line 4b. • Non-Disability Pension Edit the gross amount on line 5a and the net amount on line 5b. • Rents and Royalties (Form 1099-MISC attached or a statement present) Edit the amount on Schedule 1, line 5 and prepare a dummy Schedule E if missing. See IRM 3.11.3.15.4. • Unemployment Edit the amount on Schedule 1, line 7. • Social Security Benefits Edit the gross amount on line 6a and the net amount on line 6b. • Gambling (Form W-2G attached or "Gambling" noted) Edit the gross amount on Schedule 1, line 9. • Self-Employment income, Non-Employee Compensation, or Fishing Boat Proceeds Edit the amount on Schedule 1, line 9. Edit RPC "N" if $434 or more and Schedule SE is not attached or reported. • Prizes or awards (Form 1099-MISC attached or a statement present) Edit the amount on Schedule 1, line 9. • Alaska Permanent Fund Edit the amount on Schedule 1, line 9. Payment of one of the following claimed: Edit the amount on: • Estimated tax Line 26 • Earned Income Credit Line 27a • Additional Child Tax Credit Line 28 • Extension Payment Schedule 3, line 10 • Excess SST or RRTA Schedule 3, line 11 • An amount entered for Penalty for Underpayment of Estimated Tax Line 38 Refer to Job Aid 2431-010 for an illustration of renumbering and converting Form 1040A T-lines and T-Compute lines and all related transcribed schedules, dollars and cents editing requirements.

# Form 1040A - General Information

3.11.3.75.3.5.1 (12-11-2020) Form 1040A - General Information For specific line by line instructions see IRM 3.11.3.75.3.1. Refer to the following instructions when the taxpayer attaches any of the following: Form/Schedule IRM Reference Schedule B IRM 3.11.3.20 Schedule R IRM 3.11.3.26 Form 2441 IRM 3.11.3.30 Form 8615 IRM 3.11.3.39 Schedule EIC IRM 3.11.3.45 Schedule 8812 IRM 3.11.3.47 Form 8606 IRM 3.11.3.48 Form 8863 IRM 3.11.3.49 Form 8880 IRM 3.11.3.52 Form 8888 IRM 3.11.3.54 Form 8867 IRM 3.11.3.65 Form 8962 IRM 3.11.3.68 Some special conditions on returns will require special editing procedures. Taxpayers are instructed to note certain conditions on the return which you must identify. Edit these returns using instructions in IRM 3.11.3.6.1 and IRM 3.11.3.6.2. Refer to the decedent return instructions in IRM 3.11.3.10 when any of the following are present: The word "Deceased" is written on the return A date of death is found on the return "Surviving spouse" is written in the caption or the signature area There is any other indication the taxpayer has died

# Form 1040EZ

3.11.3.75.3.6 (12-11-2020) Form 1040EZ Form 1040EZ was obsoleted in 2018. All Form 1040EZ must be converted to Form 1040. The instructions provided in this subsection of the manual are for converting Form 1040EZ to Form 1040. All lines on Form 1040EZ are transcribed except for line 5. Note: On line 5, the You and Spouse boxes are transcribed. There are also six T-Compute lines on Form 1040EZ. These are: Line 4 - Adjusted gross income Line 6 - Taxable income Line 9 - Total payments Line 12 - Total Tax Line 13a - Refund amount Line 14 - Balance due amount Follow the guidelines in IRM 3.11.3.75.1 for editing the following return information: Tax period Received date Follow guidelines in IRM 3.11.3.75.3 for line by line editing information. Circle out "EZ" on the form when converting to Form 1040. Use the following table to convert Form 1040EZ to a Form 1040. Income: Edit the income (less amounts for items listed below) on line 1. (Do not recompute line 1 from attachments, such as Forms W-2.) Unemployment Compensation Edit the amount on Schedule 1, line 7. Self-Employment/Non-Employee Compensation Edit the amount on Schedule 1, line 9. Alaska Permanent Fund Edit the amount on Schedule 1, line 9. Earned Income Credit (EIC) Edit on Line 27a. Refer to Job Aid 2431-010 for an illustration of converting Form 1040EZ T-lines and T-Compute lines and all related transcribed schedules, dollars and cents editing requirements.

# Dependency Status Indicator (DSI)

3.11.3.75.3.6.1 (01-01-2019) Dependency Status Indicator (DSI) For TY17 - TY1989, place an "X" in the applicable "You" and/or "Spouse" boxes on line 5 when neither of the boxes is marked and either of the following conditions is present: There is a statement the taxpayer is claimed on another person's return. The amount on line 5 is a significant amount of less than the amount listed in Job Aid 2431-010 for the applicable tax year, or the amount shown on the form. (See Figure 3.11.3-124.) Note: If Filing Status 2 and no taxpayer statement is present and the amount on line 5 is less than the Filing Status 2 amount in Job Aid 2431-010 for the applicable tax year or the amount shown on the form, place an "X" in the "You" box, only. Figure 3.11.3-124 Editing the Dependency Status IndicatorThis figure shows a partial page 1 of Form 1040EZ showing caption area and lines 1 through 6. The taxpayer has filled out the name, address, and SSN (Roscoe Q. Maverick 4 Shetland Place Sacramento, CA. 95813.Line 1, Wages, salaries, and tips: 6525.45. The tax examiner has edited a 1a/1z to the left of line 1.Line 4, Adjusted Gross Income: 6525.45. The tax examiner has edited an 11a to the left of line 4.Line 5, If someone can claim you as a dependent, check the applicable box(es) below and enter the amount from the worksheet on back. A red X is edited (for the Dependency Status Indicator) in the box beside the word You.The second part of Line 5: 6350.00.Line 6, Taxable Income: 175.45. The tax examiner has edited a 15 to the left of line 6. Please click here for the text description of the image. For TY1988 - TY1987 if line 5 is blank and line 6 is zero, check the "Yes" box on line 5 For TY1986 and prior, take no action.

# Form 1040EZ, General Information

3.11.3.75.3.6.2 (01-01-2019) Form 1040EZ, General Information Some special conditions on returns will require special editing procedures. Taxpayers are instructed to note certain conditions on the return which you must identify. Edit these returns using instructions in IRM 3.11.3.6.1 and IRM 3.11.3.6.2. Refer to the decedent return instructions in IRM 3.11.3.10 when any of the following are present: The word "Deceased" is written on the return. A date of death is found on the return. "Surviving spouse" is written in the caption or the signature area. There is any other indication the taxpayer has died.

# Attachment Guide

Exhibit 3.11.3-1 Attachment Guide The attachment guide Identifies non transcribed forms that may be attached to a return Identifies whether the form should be detached from the return (Yes) or stay attached to the return (No). Provides any additional information Do not detach attachments when sending the return back to the taxpayer unless specifically told to do so in line by line instructions. Exception: Follow remittance instructions in IRM 3.11.3.3.6(2) or (6) when remittance is discovered. The Form/Documents information applies to the series, unless otherwise indicated. Form/Document Detach? Information CP 01A, "We Assigned You an Identity Protection Personal Identification Number" (IP-PIN) No Move CP 01A to the back of the return and continue processing. CP 01H, ID Theft Lock No Route the entire return to ECU (Entity Control Unit) Exception: Do not route when CP 01H has been X'd CP 11/711, Math Error, Balance Due of $5 or more a) If Form 1040-X attached b) not attached No Route the entire return to: a) 1040-X Unit b) ICT CP 12/712, Overpaid Math Error Notice a) If Form 1040-X attached b) not attached No Route the entire return to: a)1040-X Unit b) ICT CP 13/713, Error on Return a) If Form 1040-X attached, b) If Form 1040-X not attached, No Route the entire return to: a)1040-X Unit b) ICT CP 14/14H/714, Balance Due Notice No Route entire return to ICT CP 22 Series, Adjustment Notice If tax year on Notice is NOT the same as tax year on return Yes Route to Accounts Management If tax year on Notice is the same as tax year on the return No Route entire return to Accounts Management CP 23, ES Discrepancy, Balance Due of $5 or more No Route to Accounts Management CP 54 Series, SSN and Name Inquiry No Route the entire return to ECU (Entity Control Unit) Exception: Do not route when CP 54 has been X'd CP 59, Master File Generated 1st TDI Notice Yes Route to AUSPC CSCO (Stop 5501) or Fresno Campus Support, CSCO (Stop 81105) Include in the action trail, tax form, tax period, tax id number and balance due if available. Exception: If using CP 59 or Form 15103 (see IRM 3.11.3.14.4(8)h)) as support for a valid signature(s) on the return do NOT detach, continue processing the return. CP 63, Refund Hold Letter Yes Route to AUSPC CSCO (Stop 5501). Include in the action trail, tax form, tax period, tax id number and balance due if available. Continue processing return. CP 501 through 504 or 501H, 503H Yes Leave an action trail including the tax ID number and balance due if available. Route the CP Notice to AUSPC CSCO Stop 5501 or Fresno Campus Support, CSCO Stop 81105. Continue processing return. CP 515 through 518, Request for Information About a Tax Form Yes Leave an action trail including the tax ID number and balance due if available. Route the CP Notices to AUSPC CSCO (Stop 5501) or Fresno Campus Support, CSCO (Stop 81105). Continue processing return. CP 521 or 523/ 523H, Notice of Past Due Payment Yes Route to CSCO. Note: Route to AUSPC CSCO (Stop 5501) or Fresno Campus Support, CSCO (Stop 81105). CP 2000, Proposed Adjustment to Income or Withholding No Move to front and route entire return to AUR. Note: Route to campus in the return address. CP 2501, AUR Initial Contact Letter Yes Route to AUR. K-1, Shareholder's/Beneficiary's/Partner's Share of Income, Credits, Deductions, etc. a. Not related Form 1041, Form 1065, or Form 1120 being detached No a. K-1 is support for Schedule B, Schedule D, or Schedule E, or Form 4797 or Form 6251 b. Related Form 1041, Form 1065, or Form 1120 being detached Yes b. K-1 remains attached to related Form 1041, Form 1065, or Form 1120. K-1, Loose - Shareholder's/Beneficiary's/Partner's Share of Income, Credits, Deductions, etc. NA Route to Receipt & Control LTR 12C, Individual Return Incomplete for Processing: Forms 1040 & 1040-SR, No Route to Rejects. Exception: Do not route to Rejects. Continue processing the return (use no-reply procedures when applicable) if: - "Process as Original" is present on the return. - The letter was generated by another service center. LT 16, ACS Balance Due Notice Yes Route to return address found on letter, continue processing return. LT 18, ACS Request for Information about a Tax Form Yes Route to return address found on letter, continue processing return. LTR 105C, Claim Disallowed No See IRM 3.11.3.75.2(6) LTR 324C, Amended (Numbered) Return Incomplete for Processing Form 1040X, 1120X No Route to originator LTR 0369C (Loose) - Estimated Tax Penalty (F2210) Explained When this letter is returned by the taxpayer, send to Accounts Management (AM). LTR 0854C (Loose) - Penalty Waiver or Abatement Disallowed/ Appeals Procedure Explained When this letter is returned by the taxpayer, send to Accounts Management (AM). LTR 2358C, TDI Closing Letter a. Unnumbered return No a. Route to Exam. b. Numbered return No b. Edit Action Code "331" . CP or LTR 2566, ASFR 30-Day Proposed Assessment No Route entire return to ASFR. Note: If "Process as Original" is present on the return, do not route. Continue to process the return. LTR 2626C, Underreported Income/Penalty and Interest Additional and Final Correspondence No Route to AUR LTR 2894C, Return Incomplete for Processing - Form 1040-SS or Form 1040-PR No Route to AUSC Stop 6126 CP or LTR 3219C, Statutory Notice of Deficiency No Route entire return to ASFR. see IRM 3.11.3.6.2.19.1 Note: If "Process as Original" is present on the return, do not route. Continue to process the return. LTR 4087C, International Return Incomplete for Processing: Form 1040-NR, 1040-NR-EZ, 1040, 1040-SR, 1040A, 1040EZ No Route to AUSC Stop 6126 LTR 4883C, Potential ID Theft During Original Processing No Route entire return and all attachments to Austin RIVO Stop 6579. The return may be an original or a copy, and the submission may include, but is not limited to, photocopies of Passport, SS cards, driver's license, etc. and Form 14039. CP or LTR 5071C, Potential Identity Theft during Original Processing with Online Option No Route entire return and all attachments to Austin RIVO Stop 6579. The return may be an original or a copy, and the submission may include, but is not limited to, photocopies of their SS cards, driver's license, etc., and Form 14039. LTR 5216, Identity Authentication Incomplete No Route entire return and all attachments to Austin RIVO Stop 6579. The return may be an original or a copy, and the submission may include, but is not limited to, photocopies of Passport, SS cards, driver's license, etc. and Form 14039. LTR 5447C/5447C SP, Potential Identity Theft During Original Processing; Foreign Address No Route entire return and all attachments to Austin RIVO Stop 6579. The return may be an original or a copy, and the submission may include, but is not limited to, photocopies of Passport, SS cards, driver's license, etc. and Form 14039. LTR 5747C/5747C SP, Potential Identity Theft During Original Processing No Route entire return and all attachments to Austin RIVO Stop 6579. The return may be an original or a copy, and the submission may include, but is not limited to, photocopies of Passport, SS cards, driver's license, etc. and Form 14039. LTR 6002, ACA request for amended return No Route to Receipt and Control for rebatch to 1040-X LTR 6167C, Identity Authentication Incomplete No Route entire return and all attachments to Austin RIVO Stop 6579. The return may be an original or a copy, and the submission may include, but is not limited to, photocopies of Passport, SS cards, driver's license, etc. and Form 14039. SSA-1099, Social Security Benefit Statement No Support for line 6a, Form 1040 (line 14a, Form 1040A) SS-4, Application for Employer Identification Number (EIN) Yes Route to Receipt and Control SS-5, Application for Social Security Number (SSN) Yes Route to Receipt and Control SS-8, Determination of Worker Status for purposes of Federal Employment and Income Tax Withholding Yes Route to Receipt and Control W-2, Wage and Tax Statement a. Any related copy No a. Take no action. b. Unrelated or loose copy Yes b. Route to Accounts Management c. Employer's copy submitted with Sch. H Yes c. Route to Receipt and Control. W-2AS, W-2GU, American Samoa or Guam Wage and Tax Statement a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered No b. Edit Action Code "651" . Do not code any further. W-2CM, Commonwealth of Northern Mariana Islands Wage and Tax Statement a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. F 499R-2/W-2PR, Puerto Rico Wage and Tax Statement a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. W-2VI, U.S. Virgin Islands Wage and Tax Statement a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. W-3, Transmittal of Wage and Tax Statement Yes Route to Receipt and Control. W-4, Employee's Withholding Allowance Certificate Yes Route entire return to the work leader for returning to the taxpayer. W-4P, Withholding Certificate for Pension or Annuity Payments Yes Route entire return to the work leader for returning to the taxpayer. W-7/W-7(SP), Application for IRS Individual Taxpayer Identification Number No Edit the received date on Form W-7/W-7(SP). Move to the front of return and route to AUSPC. Send supporting documentation including passport(s). See IRM 3.11.3.9.2.1(6). Note: AUSPC only: Route to ITIN Unit. W-7A, Application for IRS Adoption TIN Yes Edit the received date on Form W-7A. Route Form W-7A and supporting documentation to AUSPC Entity. See IRM 3.11.3.13.2.1.1 Note: AUSPC only: Route to Entity. W-9, Request for Taxpayer Identification and Certification No If attached with correspondence, route to Accounts Management. If attached with no correspondence, take no action. 56, Notice Concerning Fiduciary Relationship Yes Route to Entity Control. If evidence of authority (copy of will, court order, etc.) is attached, detach and route with notice to Entity Control. Be sure to include type of document(s) detached in the Action Trail. Note: If Form 8822/8822-B is also present route with Form 56, do not separate the forms. 390, American Samoa Individual Income Tax Return No Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 433 (series), Collection Information Statement/Installment Agreement a. Original return Yes a. Edit required Action Trail, amount paid (if any) and total tax due on the form and route to Collection. b. Photocopy of return No b. Route the entire return to Collection. 482.0/Formulario 482, (Puerto Rico), Planilla De Contribucion Sobre Ingresos de Individuous No Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 656, Offer in Compromise Yes Route to Receipt and Control. Note: Route any supporting documentation including Form 433A(OIC) or Form 433B(OIC) with Form 656. 709/709-A, United States Gift (and Generation-Skipping Transfer) Tax Return, original or signed copy Yes Route to Receipt and Control. 843, Claim for Refund and Request for Abatement Yes Route to Accounts Management. 911, Application for Taxpayer Assistance Order Yes Refer to Work Leader. The Work Leader will follow instructions at IRM 3.11.3.6.1.4. 926, Return by a U.S. Transferor of Property to a Foreign Corporation No Edit Audit Code "H" and continue processing. 949, Notice - Substitute for Return (ASFR) Cover Page No Route entire return to Collection. 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) No Edit the Form 982 Indicator Code "1" on the dotted portion of Schedule 1, Line 11. If Schedule 1 is not attached, dummy Schedule 1 by editing the Indicator Code. 1040-C, U.S. Departing Alien Income Tax Return No Edit CCC "Y" and an action trail. 1040-ES, Estimated Tax for Individuals No If remittance is attached for 1040-ES, refer to manager/work leader. 1040CM, 1040GUAM (International Returns) a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. Form 1040-NR, Form 1040-NR-EZ, Form 1040-PR, Form 1040-SS (International Returns) a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. Exception: Estate and Trust returns route to KCSPC as NMF. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 1040-TEL w/ confirmation No Route entire return to CSPC. 1040-V, Payment Voucher a. Without remittance No a. Take no action if it does not obstruct T-lines. If it does obstruct T-lines, move voucher to the back of return and continue processing. b. With remittance b. 1. Unnumbered return No 1. Hand carry to manager/work leader. 2. Numbered return No 2. Hand carry to manager/work leader. 1040-X or Amended 1040, Form 1040A or Form 1040EZ a. No indication of Injured Spouse Claim is present: 1. The tax period on 1040-X or amended Form 1040, Form 1040A or Form 1040EZ is different than the tax period on the return. Yes 1. Edit the received date on the form, if not already present, and route to 1040-X or amended Form 1040, Form 1040A or Form 1040EZ. Exception: Do not separate if Form 1040 supports Form 1040-X (e.g., carryback/carryforward). Move Form 1040-X to the front of the return and edit the received date. 2. The tax period on 1040-X or amended Form 1040, Form 1040A or Form 1040EZ is the same as the tax period on the return. No 2. Move Form 1040-X to the front of the return and edit the received date on the Form 1040-X, if not already present. Route the entire return to 1040-X Function. b. Indication of Injured Spouse Claim or Form 8379 is attached to the 1040-X or amended Form 1040, Form 1040 A or Form 1040EZ. No b. Refer to IRM 3.11.3.6.2.1. Note: When routing an original Form 1040 to Receipt and Control for processing, and the received date on the Form 1040-X is after ≡ ≡ ≡ ≡, edit the received date stamped on the Form 1040-X to the right of Dependents (see instructions) of the Form 1040 being routed for processing. 1041, U.S. Income Tax Return for Estates and Trusts a. No indication that 1041 is for a bankruptcy estate Yes a. Route to Receipt and Control Note: Include any related Schedules K-1. b. A box in the entity portion of 1041 for bankruptcy estate is checked. b. 1. Unnumbered return No 1. Attach 1041 to the front and route to Receipt and Control. 2. Numbered return 2. a) Non-remit No a) Edit Action Code "610" . b) Remit No b) Edit Action Code "611" . 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Yes Route for transshipment to OSPC. If attached to a Form 1040, process the Form 1040. 1042-S Copy A, Foreign Person's U.S. Source Income Subject to Withholding or notation of Form 1042-S anywhere on the return No Stop coding. Route the return as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 1042-S, Copy B, C, D, or E, Foreign Person's U.S. Source Income Subject to Withholding Note: A letter signed by a "Competent Authority" may be attached in lieu of Form 1042-S a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. RRB-1042S, Foreign Person's U.S. Source Income Subject to Withholding a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 1045, Application for Tentative Refund (original) a. Original Form 1040: a. Research for a TC150. 1. Return posted (TC150 present) No 1. Move the Form 1045 to the front of the return and route the entire package to Accounts Management. 2. Return not posted (no TC150) Yes 2. Take the following actions: Edit the received date on the Form 1045. Photocopy pages 1 and 2, Form 1040, and correct schedules. Forward Form 1045 and copies of Form 1040 to Accounts Management. Process the original Form 1040. Correspond for any missing information including signature. b. Photocopied Form 1040 which is: b. 1. Unnumbered No 1. Edit a received date on the Form 1045 and route to Accounts Management with all attached documents including Form 1040. (No Form 1040 is left to process.) 2. Numbered No 2. Edit Action Code "640" , attach Form 4227, and route Form 1045 to Accounts Management. 1045, Application for Tentative Refund (Photocopied or incomplete) a. Photocopied Yes a. Route to Accounts Management. b. Page(s) 3 and/or 4-5 (Schedule A/Schedule B) without page 1 and/or 2 of Form 1045 No b. Take no action. 1062 No Edit FPC "F" (TY 202607 and later, fiscal year filer only). 1065, U.S. Return of Partnership Income a. Signed original 1065 or signed photocopy of 1065 Yes a. Route to Receipt and Control. Note: Include any related Schedules K-1. b. Unsigned photocopy of 1065 No b. Take no action. 1096, Annual Summary and Transmittal of U.S. Information Returns Yes Route 1096 and copies A of Forms 1099 to Receipt and Control. Exception: Do not detach if FRP Reviewed stamp is on the return. 1118, Foreign Tax Credits - Corporations No Support for entry present on Line 6z, Schedule 3 (2019 and later) with Section 962 election. 1120 (series), U.S. Corporation Income Tax Return Yes Route to Receipt and Control. Note: Include any related Schedules K-1. Exception: Do not detach and do not route if there is an indication the Form 1120 is attached as support for a Form 1040 entry. 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship Yes Edit the return Received Date, in the upper right corner of Form 1127. Attach a photocopy of the taxpayer's envelope, if present. See IRM 3.11.3.6.1.4. Route to Receipt and Control. 1128, Application to Adopt, Change, or Retain a Tax Year No Documentation for a Short Period Return. Refer to IRM 3.11.3.6.2.18. 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer No Refer to IRM 3.11.3.10. 2031, Revocation of Exemption from self-employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners Yes Refer to work leader. Mail to: Internal Revenue Service Stop 14M Attn: Exemption Revocation P.O. Box 12261 Covington, KY 41012-0261 2106 or Form 2106-EZ, Employee Business Expenses No Edit FPC "P" when attached. Refer to IRM 3.11.3.15.10. 2119, Sale of Your Home No "X" if attached. 2120, Multiple Support Declaration No Support for Dependent position 2 (2017 and prior only). Edit FPC "A" when attached and contains entries. See IRM 3.11.3.13.1.1. 2159, Payroll Deduction Agreement Yes Route to Compliance Services Collection Operations (CSCO). 2210 or Form 2210-F, Underpayment of Estimated Tax by Individuals, Estates, and Trusts - Farmers and Fishermen No Refer to line 38 Form 1040. See IRM 3.11.3.14.3.5. 2275, Records Request, Charge and Recharge No Edit the DLN, if present, and a received date on Form 2275. Staple to the back of the return so the form shows at least one inch above the top. 2350, Application for Extension of Time to File U.S. Income Tax Return No Support for line 10, Schedule 3. or line 26, Form 1040. 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains No Support for line 13a, Schedule 3. 2555 and 2555-EZ, Foreign Earned Income a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. Exception: AUSPC will edit Action Code "610" . 2848, Power of Attorney and Declaration of Representative Yes Sort Forms 2848 and Forms 8821 by the taxpayer's address on said forms. Attach a completed routing slip and Form 3210 before shipping the batch to the correct site. Enter the volume of Forms 2848 and Forms 8821 on Form 3210. Use the following information to determine which site to ship to. Memphis (M/S 8423): Alabama (AL), Arkansas (AR), Connecticut (CT), Delaware (DE), Florida (FL), Georgia (GA), Illinois (IL), Indiana (IN), Kentucky (KY), Louisiana (LA), Maine (ME), Maryland (MD), Massachusetts (MA), Michigan (MI), Mississippi (MS), New Hampshire (NH), New Jersey (NJ), New York (NY), North Carolina (NC), Ohio (OH), Pennsylvania (PA), Rhode Island (RI), South Carolina (SC), Tennessee (TN), Vermont (VT), Virginia (VA), Washington, DC (DC), and West Virginia (WV). Note: Memphis Address for completion of Form 3210 is: IRS Stop 8423 5333 Getwell Road Memphis, TN 38118 Ogden (M/S 6737): Alaska (AK), Arizona (AZ), California (CA), Colorado (CO), Hawaii (HI), Idaho (ID), Iowa (IA), Kansas (KS), Minnesota (MN), Missouri (MO), Montana (MT), Nebraska (NE), Nevada (NV), New Mexico (NM), North Dakota (ND), Oklahoma (OK), Oregon (OR), South Dakota (SD), Texas (TX), Utah (UT), Washington (WA), Wisconsin (WI), and Wyoming (WY). Note: Ogden address for completion of Form 3210 is: IRS Stop 6737 1973 Rulon White Blvd. Ogden, UT 84201 Note: Form 2848 and Form 8821 from US Territories and international addresses are also sorted and sent to Shipping with Form 3210 using the following transshipping address: PAMC International CAF Stop 4-H14.123 2970 Market St Philadelphia, PA 19104-5016 3210, Document Transmittal No Refer to work leader. Work leader may refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement. 3439, Statement of Annual Income (Individual) No Route the entire return to Collection. 3449, Referral Report No Edit the DLN, if present, and a received date on Form 3449. Staple to the back of the return so the form shows at least one inch above the top. 3465, Adjustment Request No Edit the DLN, if present, and a received date on Form 3465. Staple to the back of the return so the form shows at least one inch above the top. 3468, Investment Credit No Support for Form 3800. See IRM 3.11.3.31. 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts No Edit Audit Code "H" and continue processing. 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner No Edit Audit Code "H" and continue processing. 3531 - Pink No Route entire return to ASFR. SeeIRM 3.11.3.6.2.19.1. 3903, Moving Expenses No Support for line 14, Schedule 1. Refer to IRM 3.11.3.15.12. 3911, Taxpayer Statement Regarding Refund Yes If Form 3911 is for a different tax period from the return, detach and route to ICT. No If Form 3911 is for the same tax period as the return or no tax period indicated, research for a TC150. If posted, route entire return to ICT. If no TC150 has posted, continue processing the return. 3949, Information Report Referral Yes Route to your local function based on the box checked on lines 9-14 on the second page. 3949-A, Information Referral Yes Route to Ogden, Mail Stop 6273. 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits a. Original form Yes a. Route immediately to the Compliance function at: Philadelphia Campus 4-G08, 151 2970 Market St. Philadelphia, PA 19104 b. Photocopy of approved application, Form 4029 No b. Refer to IRM 3.11.3.17.8. 4089-B, Notice of Deficiency - Waiver Yes Route using the return envelope mail stop. 4255, Recapture of Investment Credit No Support for line 1d, 1e, 1f and 17z, Schedule 2. Refer to IRM 3.11.3.17.16.5. 4361, Application for Exemption from self-employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners a. Original form Yes a. Edit envelope Post Mark Date (or received Date if an envelope is not attached) on Form 4361 and route it, along with any additional copies of Form 4361 to the Compliance Function at: Internal Revenue Service Center, Philadelphia, PA 19255-0733 b. Photocopy of approved application, Form 4361 No b. Refer to IRM 3.11.3.17.8. 4506 or 4506-T, Request for Copy of Tax Return Yes Route to Receipt and Control. 4506-F, A Request for Copy of Fraudulent Tax Return No Route to Accounts Management 4549, Income Tax Examination Changes Yes Route to Examination or to Exam Field Support (EFS) at mail stop M/S 632-2 if shown on return envelope. 4562-FY, Depreciation and Amortization No "X" Form 4562-FY. Note: Take no action when Form 4562 is attached. 4563, Exclusion of Income for Bona Fide Residents of American Samoa a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered No b. Edit Action Code "651" . Do not code any further. 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d) Yes Route Form 4810 and a copy of the letters testamentary, if present, to Examination. 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return No Refer to IRM 3.11.3.8.6 and IRM 3.11.3.18.10. Route loose Forms 4868 to Receipt and Control. 4970, Tax on Accumulation Distribution of Trusts No Support for line 17z, Schedule 2. Refer to IRM 3.11.3.17.16.5. 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 5329 - Loose, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts No Route loose Form 5329 to Receipt & Control. 5330, Return of Excise Taxes Related to Employee Benefit Plans Yes Route to Receipt and Control. TY 17 and prior, delete amount from line 63, Form 1040. 5332, Request for Verification of Name and Taxpayer Identification Number Yes Route to Receipt and Control. 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations or 5471 Sch G-1 or other supporting schedule No Edit Audit Code "H" and FPC "W" and continue processing. 5472, Information Return of 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business No Edit Audit Code "H" and continue processing. 5495, Request for Discharge from Personal Liability Under Internal Revenue Code Section 6905 No Route to Examination. 5500 (Series), Annual Return/Report of Employee Benefit Plan Yes Route to Receipt and Control requesting them to stamp a received date on Form 5500. 5564, Notice of Deficiency - Waiver No Route entire return to AUR. 5564-A, Notice of Deficiency - Waiver a. From Examination No a. Route entire return to Examination. b. From Collection No b. Route entire return to Collection. 5884, Work Opportunity Credit No Support for line 6z, Schedule 3. Refer to IRM 3.11.3.18.7. 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters No Support for Form 3800. See IRM 3.11.3.31. 6458, Certification and Election Form Yes Route to Examination. 6478, Biofuel Producer Credit No Support for line 6z, Schedule 3. Refer IRM 3.11.3.18.7. 6497, Information Return of Nontaxable Energy Grants or Subsidized Energy Financing Yes Route to Planning and Analysis. 6513, Extension of Time to File Not Allowed a. With a letter of disagreement or cancelled check Yes a. Route the form and the letter or cancelled check to Accounts Management. b. By itself No b. Take no action. 6765, Credit for Increasing Research Activities No Support for Form 3800. See IRM 3.11.3.31. 6781, Gains and Losses from Section 1256 Contracts and Straddles No If taxpayer notes Deferred tax from Form 6781 on or near Line 38, Form 1040: Edit CCC "3" Edit Action Code "620" Attach Form 4227 and notate Tax Straddle Investment 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns Yes Route to Receipt and Control. 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals No Support for line 13b, Schedule 3. 7204, Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agree No Edit FPC "2" (TY22-TY26) 7205, Energy Efficient Commercial Buildings Deduction No Edit FPC "3" (TY22-TY26) 8009-A, We Need More Information to Process your Amended Return No Route to 1040-X unless process as original is present. 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) No Edit Audit Code "Q" and continue processing. 8176/8176SP, Request for Information About Tax Form a. Unnumbered return No a. Route entire return to Collection. b. Numbered return Yes b. Route to Collection. 8264, Application for Registration of a Tax Shelter Yes Route to OSPC. 8275/8275-R, Disclosure Statement/Regulation Disclosure Statement No Edit Audit Code "K" and continue processing. 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons a. Original Yes a. Route to OSPC b. Copy No b. Take no action 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons or notation of Form 8288-A anywhere on the return a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Yes Route Form 8288-B to: Director, OSPC Accounts Management Operation 1973 N. Rulon White Boulevard Ogden, UT 84404 8302, Electronic Deposit of Tax Refund of $1 Million or More No Follow instructions at IRM 3.11.3.14.3.1(3). 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent No TY17 and prior: support for entry present on line 6c, Form 1040. Edit FPC "A" when attached and contains entries. See IRM 3.11.3.13.1.1. 8379, Injured Spouse Claim and Allocation No Refer to IRM 3.11.3.6.2.11. 8396, Mortgage Interest Credit No Support for line 6g, Schedule 3. Refer IRM 3.11.3.18.7. 8404, Interest Charge on DISC-Related Deferred Tax Liability Yes Route to Receipt and Control. 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return No When Form 8453 is on top of return, route entire return to Receipt and Control. Otherwise, take no action. 8582, Passive Activity Loss Limitations No Support for Schedule C and Schedule F. 8586, Low-Income Housing Credit No Support for Form 3800. See IRM 3.11.3.31. 8609, Low-Income Housing Credit Allocation Certification No Support for Form 8586. Refer to IRM 3.11.3.18.7 and IRM 3.11.3.31. 8611, Recapture of Low-Income Housing Credit No Support for line 16, Schedule 2. Refer to IRM 3.11.3.17.15. 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund No "X" Form 8621. 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands or notation of Form 8689 anywhere on the return No Support for Form 1040, line 33 dotted portion or Schedule 3, line 13z or 14. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 8693, Low Income Housing Credit Disposition Bond No Support for line 6z, Schedule 3. Refer to IRM 3.11.3.18.7. 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts Refund or amended return (Form 8697, line 9 of page 1 or line 10 of page 2) Yes Route to Accounts Management. 8801, Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts. No Support for line 6b, Schedule 3. Refer to IRM 3.11.3.18.7.2. 8804, Annual Return for Partnership Withholding Tax (Section 1446) a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax or notation of Form 8805 anywhere on the return a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 8813, Partnership Withholding Tax Payment Voucher (Section 1446) a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 8815, Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989 No Support for line 3, Schedule B. Refer to IRM 3.11.3.20.1.2. 8820, Orphan Drug Credit No Support for Form 3800. See IRM 3.11.3.31. 8821, Tax Information Authorization Yes See Exhibit 3.11.3-1 Attachment Guide for Form 2848. 8822, Change of Address Edit the new address from Form 8822 to the caption of the tax return unless there is an indication the address is not permanent. Route loose Forms 8822 to Entity Control. Refer to IRM 3.11.3.9.2.3.1. Note: If Form 56 is also present route with Form 8822, do not separate the forms. a. Box 1 or no box is checked No a. Take no further action. b. Box 2 is checked Yes b. Route to Entity Control. Note: If Form 56 is also present route with Form 8822, do not separate the forms. 8824, Like-Kind Exchanges No Edit FPC "L" . 8826, Disabled Access Credit No Support for Form 3800. See IRM 3.11.3.31. 8828, Recapture of Federal Mortgage Subsidy No Support for line 6z, Schedule 3. Refer to IRM 3.11.3.18.7. Note: "X" Form 8828. 8829, Expenses for Business Use of Your Home No Support for line 30, Schedule C. Refer to IRM 3.11.3.21.9.3. 8830, Enhanced Oil Recovery Credit No Support for Form 3800. See IRM 3.11.3.31. 8832, Entity Classification Election Yes Route to OSPC. 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) a. Unnumbered return No a. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 8835, Renewable Electricity Production Credit No Support for Form 3800. See IRM 3.11.3.31. 8836, Qualifying Children Residency Statement (for earned income credit) Yes Route to Receipt and Control for transshipment KCSPC 8844, Empowerment Zone and Renewal Community Employment Credit No Support for Form 3800. See IRM 3.11.3.31. 8845, Indian Employment Credit No Support for Form 3800. See IRM 3.11.3.31. 8849, Claim for Refund of Excise Taxes No Edit CCC "Y" and an Action Trail. 8854, Initial and Annual Expatriation Information Statement a. Unnumbered return No a. Stop coding. Immediately forward returns containing Form 8854 in their entirety to AUSPC at: Internal Revenue Service Mail Stop 4301 AUSC 3651 S IH 35 Austin, TX 78741 Note: AUSPC only - Route to Stop 4301. b. Numbered return No b. Edit Action Code "651" . Do not code any further. 8857, Request for Innocent Spouse Relief Yes Expedite daily Form 8857 and any supporting documentation to: Internal Revenue Service CSO (Campus Support Operation) Stop #840F 7940 Kentucky Drive Florence, KY 41042 Note: Form 8857 must be received by CSPC within 10 days of receipt by IRS. Edit CCC "3" and an Action Trail on the return. Also edit an Action Trail on Form 8857. Refer to IRM 3.11.3.6.2.12. 8859, District of Columbia First-Time Homebuyer Credit No Support for line 6h, Schedule 3. 8860, Qualified Zone Academy Bond Credit No Support for line 6z, Schedule 3. 8861, Welfare-to-Work Credit No Support for prior year Form 3800. See IRM 3.11.3.31.2. 8862/8862(SP), Information to Claim Certain Credits After Disallowance No Edit Audit Codes as listed below and continue processing. "U" when Part II, EIC portion of the form is completed. "2" when Part III, CTC/RCTC/ACTC/ODC portion of the form is completed, (TY17 and later only). "3" when Part IV, AOTC portion of the form is completed, (TY17 and later only). Note: "X" this form (TY23 and prior.) 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit No Support for Form 3800. See IRM 3.11.3.31. 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships No Edit FPC "X" when Form 8865 is attached to the return (Form 1040 or 1040-NR). 8874, New Markets Credit No Support for Form 3800. See IRM 3.11.3.31. 8879, IRS e-file Signature Authorization a. Unnumbered return with Form 14039/ Form 14039 (SP) attached, SPC "B" present, or indication of ID theft No a. Do not research, continue processing the return. b. Unnumbered return No b. Research to determine if TC150 has posted, unless indication of rejected e-file or return not received. If no TC150 has posted, "X" Form 8879 and process the return. If TC150 has posted, send return to 1040-X Function. c. Numbered return No c. Process return as usual. 8881, Credit for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation No Support for Form 3800. See IRM 3.11.3.31. 8882, Credit for Employer-Provided Childcare Facilities and Services No Support for Form 3800. See IRM 3.11.3.31. 8885, Health Coverage Tax Credit No Support for line 13c, Schedule 3 (TY21 and prior only). 8886, Reportable Transaction Disclosure Statement No Edit FPC "J" and continue processing. 8896, Low Sulfur Diesel Fuel Production Credit No Support for Form 3800. See IRM 3.11.3.31. 8898, Statement for Individuals who begin or end bona fide residence in a US Possession. a. Unnumbered return No a. Stop coding. Immediately forward returns containing Form 8898 in their entirety to AUSPC at: Internal Revenue Service Mail Stop 4301 AUSC 3651 S IH 35 Austin, TX 78741 Note: AUSPC only - Route to Stop 4301. b. Numbered return No b. Stop Coding. Edit Action Code "651" . 8904, Credit for Oil and Gas Production from Marginal Wells No Support for Form 3800. See IRM 3.11.3.31. 8906, Distilled Spirits Credit No Support for Form 3800. See IRM 3.11.3.31. 8907, Non-conventional Source Fuel Credit No Support for Form 3800. See IRM 3.11.3.31. 8908, Energy Efficient Home Credit No Support for Form 3800. See IRM 3.11.3.31. 8909, Energy Efficient Appliance Credit No Support for Form 3800. See IRM 3.11.3.31. 8911, Alternative Fuel Vehicle Refueling Credit No Support for Form 3800. Refer to IRM 3.11.3.31. 8913, Credit For Federal Telephone Excise Tax Paid No "X" Form 8913. 8917, Tuition and Fees No "X" Form 8917. 8931, Agricultural Chemicals Security Credit No Support for Form 3800. See IRM 3.11.3.31. 8932, Credit for Employer Differential Wage Payments No Support for Form 3800. See IRM 3.11.3.31. 8933, Carbon Oxide Sequestration Credit No Support for Form 3800. See IRM 3.11.3.31. 8938, Statement of Specified Foreign Financial Assets No Follow instructions at IRM 3.11.3.6.2.10. 8939, Allocation of Increase in Basis for Property Received from a Decedent Yes Edit FPC "Q" and route to Receipt & Control for transshipment to CSPC. Note: Take no action when Form 8939 is not signed. 8948, Preparer Explanation for Not Filing Electronically No See IRM 3.11.3.14.6. 8965, Health Coverage Exemptions No Delete when attached to a return. 8990, Limitation on Business Interest Expense for Section 163(J) No Edit FPC "R" when Form 8990 is attached to return (Form 1040 or 1040-NR). 8992, US Stockholder Calculation Global Intangible Low-Taxed Income (GILTI) No Edit FPC "R" when Form 8992 is attached to return(Form 1040 or 1040-NR). 8993, Deduction for Foreign-Derived Intangible income and Global Intangible Low-Taxed Income No Edit FPC "R" when Form 8993 is attached to return(Form 1040 or 1040-NR). 8994, Employer Credit for Paid Family and Medical Leave No Edit FPC "R" when Form 8994 is attached to return (Form 1040 or 1040-NR). 8995-A Schedule A, Specified Service Trades or Businesses No Edit FPC "H" when Form 8995-A Schedule A is attached to return (Form 1040 or 1040-NR) and delete the Schedule. 8995-A Schedule B, Aggregation of Business Operations No Edit FPC "H" when Form 8995-A Schedule B is attached to return (Form 1040 or 1040-NR) and delete the Schedule. 8995-A Schedule D, Special Rules for Patrons of Agricultural or Horticultural Cooperatives No Edit FPC "H" when Form 8995-A Schedule D is attached to return (Form 1040 or 1040-NR) and delete the Schedule. 9325, Acknowledgement and General Information for Taxpayer Who Files Electronically a. Unnumbered return with Form 14039/ Form 14039 (SP) attached, SPC "B" present, or an indication of ID theft No a. Do not research, continue processing b. Unnumbered Return No b. Research if information is present on line 1, with or without the line 1 box marked, to determine if TC150 has posted, unless indication of rejected e-file or return not received. 1) If no TC150 has posted "X" Form 9325 and process return. 2) If TC150 has posted, send to Form 1040-X Function. c. Numbered return No c. Process return as usual. 9358, Information About Your Tax Return a. Filed by Individual Income Taxpayers 1. Unnumbered return No 1. Route entire return to Collection. 2. Numbered return Yes 2. Route Form 9358 to Collection b. Filed by Business Taxpayers Yes b. Route to Collection. 9465, Installment Agreement Request Yes If available, perfect the Amount Paid and Total Tax Due entries on Form 9465 before routing to Collection. AUSPC route to Stop 5501 KCSPC route to Stop P4, Stop 5000 OSPC route to Stop 5500 12518, ASFR Routing Form No Route entire return to Collection. 13133, Expedite Processing Cycle No Refer to IRM 3.11.3.6.1.5. 13441-A, Health Coverage Tax Credit (HCTC) Monthly Registration and Update Yes Route to AUSPC, Stop: 6098 - Entity Exception: Do not detach if Form 8885 is present. 13844, Application for Reduced User Fee for Installment Agreements Yes Route to FSC (Fresno Service Center) ACSS Stop 76101. 14039/14039 (SP), Identity Theft Affidavit a. For primary or secondary taxpayer No a. Edit FPC "8" when Form 14039 is attached or edit FPC "9" when Form 14039 (SP) is attached. Note: This instruction also applies to the presence of police reports or other white mail that purports to notify the IRS of identity theft. Do not research for TC 150 when there is an indication of ID Theft. Copies of Driver's License, Social Security Cards, or Passports by themselves are not an indication of ID Theft. Do not edit FPC "8" or "9" without other indicators or statements such as police reports. b. Child or dependent of the taxpayer Yes b. Refer entire return to work leader. If a taxpayer cites IDT and/or attaches Form 14039, and/or police reports or other supporting documentation and claims that someone has claimed their child/dependent on another tax return. The work leader will photocopy Form 14039, letter or statement. Attach all photocopied items (Form 14039 and documentation) to the return. Send the original Form 14039, letter, and documentation to ICT (Accounts Management). Caution: Do not edit FPC "8" or FPC "9" for a dependent filing Form 14039 or Form 14039 (SP). Note: Route loose Form 14039 or Form 14039 (SP) to ICT (Accounts Management). 14095, The Health Coverage Tax Credit (HCTC) Reimbursement Request Form Yes Route to AUSPC, Stop: 6098 - Entity Exception: Do not detach if Form 8885 is present. 14157, Return Preparer Complaint Yes Route to Receipt and Control 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit No a. If attached to CP notice or IRS letter, route the entire return to the function that originated the notice or letter. b. If loose form or with other correspondence, route the entire return to ICT. 14653, Streamlined Foreign Offshore No Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 14654, Streamlined Domestic Offshore No Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 15103, Form 1040 Return Delinquency Yes Route to AUSPC CSCO (Stop 5501) or Fresno Campus Support, CSCO (Stop 81105) Include in the action trail, tax form, tax period, tax id number and balance due if available. Exception: If using CP 59 or Form 15103 (see IRM 3.11.3.14.4(8)h)) as support for a valid signature(s) on the return do NOT detach, continue processing the return. 15227, Identity Protection and Victim Assistance Request Yes Route to ICT ACA Petition Yes Send to: IRS Room 3244 1111 Constitution Avenue, NW Washington, DC 20224 Acknowledgement of documents/payments received a. Self-addressed stamped envelope attached a. Yes a. Route to Receipt and Control b. Self-addressed stamped envelope not attached b. No b. Continue processing return Amended Joint FMA/MFS No Edit Action Code "460" . Prepare Form 4227 with instructions to route to Examination and leave the return in the batch. Automated Substitute for Return (ASFR) Collection Letters2320-2331, 2465-2469 and 2564 No Route the entire return to Collection. KCSPC: route to Fresno or Austin CLN - Copy of Certificate of Loss of Nationality a. Unnumbered return No a. Stop coding. Immediately forward returns containing Form 8854 in their entirety to AUSPC at: Internal Revenue Service Mail Stop 4301 AUSC 3651 S IH 35 Austin, TX 78741 Note: AUSPC only - Route to Stop 4301. b. Numbered return No b. Edit Action Code "651" . Do not code any further. Disaster Cases No Refer to IRM 3.11.3.6.1.3. EIC Fraud Informant Correspondence No Take no action. See: Statement or notation that taxpayer(s) SSNs or dependents are being claimed on another return. Hardship Cases. Taxpayer indicates that they will suffer severe consequences due to their tax situation. No Refer to your Work Leader. Work Leader will refer to IRM 3.11.3.6.1.4. Health Insurance Marketplace- Application for Exemption from the Shared Responsibility Payment for Individuals who Experience Hardships Yes Route to Receipt and Control. Identity Theft Documentation. This includes any of the following: copies of police reports indicating identity theft Form 14039 or Form 14039 (SP), Identity Theft Affidavit Copies of Social Security cards, passports, driver's licenses, etc. Notation of "IDT" Notation of identity theft on Form 8948 or other attachment No Note: See Exhibit 3.11.3-1, Form 14039, Identity theft Affidavit Indication of Excluded Foreign Income a. Only indication is an attached Form 1116 with or without a receipt for foreign taxes paid No a. Take no action. Refer to IRM 3.11.3.28.1(7). b. Otherwise: b. 1. Unnumbered return No 1. Stop coding. Route as international for transshipment to AUSPC. Note: AUSPC only - Rebatch as international. 2. Numbered return No 2. Edit Action Code "651" . Do not code any further. Innocent Spouse Relief request Yes Edit CCC "3" and an Action trail on the return. Also edit an Action Trail on the routed document. Refer to IRM 3.11.3.6.2.12. Route the correspondence or photocopied notation and any supporting documentation to CSPC. IRC 965 Transition Tax Statement or similar statement/worksheet No Edit RPC "F" . For TY17, also edit CCC "P" and Action Code "300" . Note: For TY18 and later, do not edit RPC "F" when Form 965-A is attached without an entry on line 20, Schedule 2 unless an amount is present elsewhere (line 8z, Schedule 1 or line 13z, Schedule 3). Loose Transcribable Forms or Schedules NA Route to Accounts Management Exception: Do not route loose Schedule H or Form 5329 to AM. Loose Passports NA Route to ITIN Original Personal Documents -- SSN card, marriage license a. Original Yes a. Route the document(s) with taxpayer's complete address to your work leader. Work leader will complete Form 14219, Return of Documentation to the Taxpayer. Reminder: Keep all documents attached with Form W-7/W-7(SP) when routing to AUSPC. Exception: Do not detach death certificates on decedent returns. b. Photocopy No b. Take no action. POW/MIA No Route entire return to Accounts Management. Predetermined Negligence Penalty a. Unnumbered return No a. Edit CCCs "3" and "Y" and an Action trail and continue processing. b. Numbered return No b. Edit CCC "3" Prepare Form 3465. Edit the DLN, TC350, and predetermined negligence penalty amount. Route Form 3465 to Accounts Management. Provide a list of DLNs to Output Review. Indicate "Associated with notice and forward to Accounts Management - Predetermined Negligence Penalty" . Prisoner Correspondence Yes Route to Accounts Management. If attached to an original return, detach before routing. See IRM 3.11.3.3.6(4). Refund Inquiry Yes If inquiry is for a different tax period from the return, detach and route to Refund Inquiry. No If inquiry is for the same tax period as the return, research for a TC150. If posted, route entire return to Refund Inquiry. Remittance No Hand carry to your manager/work leader. Request for Assistance in securing Forms W-2 from employer, etc. Yes Route to Accounts Management. Request for forms, adjustments, information Yes Route to Accounts Management. Request for Manual Refund No Edit Action Code "341" and continue processing. Request for payment plan or Statement Taxpayer Unable to Pay Tax Yes Edit amount paid (if any), total of tax due, and route the statement to Collection. Note: At SPC option, a photocopy of pages 1 and 2 of the tax return may be routed to Collection instead of making the above entries. Refer to Processing Reference Guide for information on hardship returns. Request for payment by credit card No Refer to IRM 3.11.3.3.6(5). Request for refund less than $1 No Edit Action Code "341" and continue processing. Soldier & Sailor Relief Act Statement Yes Edit CCC "M" and route to Accounts Management. State and/or Local tax returns (original or copy with taxpayer's original signature) Yes Route to Receipt and Control. No If corresponding for missing signature on Form 3531, also ask the taxpayer to detach their state/local return regardless of whether or not it is signed. Use Box 29 of Form 3531. Statement or notation that taxpayer is an "Injured Spouse" No Refer to IRM 3.11.3.6.2.11. Statement or notation that taxpayer(s) SSNs or dependents are being claimed on another return No Take no action. Statement that taxpayer wants refund applied to Public Debt Yes Route to Accounts Management. Statement that taxpayer is not liable for ES penalty No Refer to IRM 3.11.3.14.3.5 and Exhibit 3.11.3-9. Statement that taxpayer is not liable for late filing or late payment penalties No Refer to IRM 3.11.3.8.7 and Exhibit 3.11.3-9. Another tax return not listed in this guide (Form 706, Form 941, Prior Year 1040, etc.), original or signed copy Yes Route to Receipt and Control.

# Action Codes

Exhibit 3.11.3-2 Action Codes Only one Action Code can be assigned to a document and must be edited in the following priority: 300, 310, 4XX, 6XX, 2XX, 3XX. Continue perfecting returns assigned an action code unless otherwise specified. Correspondence Code Explanation 211 First correspondence 212 Second correspondence 215 International correspondence 224 ACA correspondence In-House Research Code Explanation 300 IRC 965 310 Statute control 320 Entity control EXAM/CI/RIVO Review Code Explanation 331 Frivolous filer review 332 Criminal Investigation 333 Prompt audit 334 Joint committee return 335 Frivolous case 336 Reserved 337 Other CI 370 Examination Accounting Code Explanation 341 Manual refund 342 Verification of credits 343 Other accounting Entity Research Code Explanation 351 TIN research 352 Name research 353 Address research 354 Filing requirement research 355 Other MFTRA research 360 Other in-house research Management Suspense Code Explanation 420 Management suspense – A 430 Management suspense – B 440 Management suspense – C 450 Management suspense – D 460 Management suspense – E 480 Early filed suspense Rejects Code Explanation 610 Renumber non-remittance 611 Renumber with remittance 620 Non-Master File (NMF)/Non-ADP 640 Void document 651 International document (transship to AUSPC)

# Audit Codes

Exhibit 3.11.3-3 Audit Codes Code Explanation B No reply to correspondence for missing Schedule C, D, E, F or Form 4797 with a loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. An amount of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on line 30 of Schedule C and Form 8829 is not attached. C Form 8283, Part I and any of the following are true: Checkbox 2b, Qualified Conservation Contribution is marked or Checkbox 2b1, Certified Historic Structures is marked or Line 3, Column h, Qualified Conservation Contributions Relevant Basis contains values other than zero. D High income non-filer return identified by Collection. H A form in the list below is present: Form 926, Foreign Trust Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations Form 5472, Information Return of a Foreign Owned Corporation OR Schedule B, line 8, box marked "yes" I Binding contract not attached to claim for First Time Homebuyer Credit K Disclosure statement, Refund scheme, preparer Identified. L Joint committee case: Section 6501 (d), request for prompt audit assessment identified by Exam. Q Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), is attached R Return meets criteria for Frivolous Filing. Edited or stamped by Compliance. U Taxpayer has attached Form 8862, Information to Claim Certain Credits After Disallowance, with the Earned Income Credit portion of the form completed for TY17 and later or Form 8862 is attached for TY16 and prior. W Form 3800, line 1p has an entry and no Form 8908 is attached; Form 3800, line 1p has an entry and Form 8908 is attached but Part II is missing; Form 3800, line 1p has an entry and Form 8908 is attached but Part II Column A is incomplete or missing. (TY24 and later) Z Form 8919, Uncollected Social Security and Medicare Tax on Wages, is filed with return and is incomplete. 2 Form 8862, Information to Claim Certain Credits After Disallowance, is filed with the return and the Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents portion of the form is completed. Valid TY17 and later. 3 Form 8862, Information to Claim Certain Credits After Disallowance, is filed with the return and the American Opportunity Credit portion of the form is completed. Valid TY17 and later.

# Computer Condition Codes (CCC)

Exhibit 3.11.3-4 Computer Condition Codes (CCC) When CCC "3" is edited, it must be edited first. Edit all other codes in sequence found. Any time CCC "Y" is edited on the return leave an Action Trail indicating the reason for the "Y" code. Code Explanation A Both Primary and Secondary taxpayers are deceased during the tax period of the return. B Return appears to be Non-Compute return, but taxpayer computed tax liability to zero. Suppresses the generation of CP51, which informs taxpayer IRS computed their tax. D UN Operation, Haiti, Former Yugoslavia (TY94/93 only), or Somalia (TY93/92 only) return. Note: Do not enter CCC M if the return is a Combat Zone Return ( IRM 3.11.3.6.1.1.1) E Deletes filing requirements for taxpayers who are not deceased. F Primary taxpayer is deceased during the tax period of the return. G Form 1040-X which amends Presidential Election Campaign Fund (PECF) selection. H The box on Form 1040, line 6c is checked indicating a Lump-Sum Election is present. J Filing Status Code 2 or 3 with Secondary SSN missing and Amish/Mennonite or Form 4029 is notated. K Taxpayer in combat zone (Operation Enduring Freedom (Afghanistan) Combat Zone/Operation Iraqi Freedom Combat Zone). L Refund on an overpaid decedent return is to be issued with the First Name and Second Name lines (e.g., executor) reversed on refund check. M Reasonable cause established by taxpayer for not paying the tax balance due. N Generates a 60-day extension of time to file for taxpayers who are out of the country on the due date of the return. O Indicates a manual refund was issued before the return was processed; also freezes amount from refunding when return posts. P Reasonable cause established by taxpayer to suppress computer generated Estimated Tax Underpayment Penalty. Q Qualifying Non-Dependent's name is listed in filing status section of return or found on attached Schedule EIC, Form 2441, or Form 8814. R Reasonable cause for delinquent filing; suppresses the delinquency penalty. U Suppresses credit interest on a No Reply return. W Refund on overpaid return is to be issued to the Second Name Line (e.g., surviving spouse) of a deceased person or to the stateside spouse of a person serving overseas. Suppresses the first name line on the refund check. Y Forces the return to ERS for manual review. Z Restricts the computation of interest and failure to pay penalty. 1 Generates transaction and action code combinations to generate systemic freeze conditions on selected IMF returns (edited by RICS for Revenue Protection). 3 Freezes the release of a refund on the account at Master File 4 Edited by Exam on original return secured after a Substitute for Return (SFR) has been filed in place of return 7 Identifies the account as having had reasonable cause denied. 8 Refund return and only one Form W-2, that is a substitute, altered, handwritten or typed Form W-2 is attached. 9 Secondary taxpayer is deceased during the tax period of the return.

# Form Processing Code (FPC)

Exhibit 3.11.3-5 Form Processing Code (FPC) Code Explanation A TY2017 and prior, Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, Form 2120, Multiple Support Declaration, or a copy of a divorce decree stating exemption entitlement is attached. D TY2016 and later, a Federally declared disaster loss is claimed on Schedule A and Form 4684. E Form 8582 or Form 8582-CR is attached (MeF Only). F Form 1062 is attached or 1062I on line 17z, Schedule 2 or 1062NL on line 13z, Schedule 3. TY202607 and later. Fiscal Year Filer only. G Form 8938, Statement of Specified Foreign Financial Assets is attached. H Form 8995-A Schedule A, Schedule B, Schedule C, or Schedule D is attached. J Form 8886, Reportable Transaction Disclosure Statement is attached to the return. L Form 8824, Like-Kind Exchanges, is filed with the return. P Form 2106, Employee Business Expenses, is attached. Q Form 8939, Allocation of Increase in Basis for Property Acquired from a Decedent, is attached. R One or more of the Forms 8990, 8992, 8993, or 8994 is attached. W Form 5471 or Form 5471 Schedule G-1, or another schedule supporting Form 5471 is attached. X Form 8865 or a schedule supporting Form 8865 is attached to the tax return (Form 1040 or 1040-NR). 2 Form 7204 is attached (TY22-TY26). 3 Form 7205 is attached (TY22-TY26). 5 Form 6251 is attached. 8 Taxpayer identified themselves as being an identity theft victim and attached Form 14039, Identity Theft Affidavit, or a police report. 9 Taxpayer attached a Spanish language version of the Identify Theft Affidavit (Form 14039SP) to any type of form within the 1040 family, and therefore a Spanish version of the CP01S notice will be issued.

# Return Processing Codes (RPC)

Exhibit 3.11.3-6 Return Processing Codes (RPC) Edit all codes in sequence found. Code Explanation B Taxpayer indicates does not want or qualify for EIC. Forces the computer to compute EIC to zero. C "Community Property" taxpayer who does not enter any income items but claims the benefit of Community Property and reports a prorated share of community income as AGI. The Community Property states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin D Form 8962 Premium Tax Credit is attached with QSEHRA noted on the top of the form. F Taxpayer has included IRC Section 965 claims and/or payments on the return. (TY17 and later.) G Forces the computer to bypass the check for a withholding amount error. H Other Contributions amount equal to or greater than $500 is present on Schedule A and Form 8283. K Indicates the return has been cleared by Statute Control. Valid on prior year returns only. L Tax return is blank other than Entity or contains all zeros or insignificant entries. M Unemployment Compensation box checked on Form 8962 for TY2021. N Identifies non-employee compensation for Examination to assess SE tax liability. S Taxpayer is not liable for self-employment tax (includes ministers who have filed a waiver and Statutory Employees). T Forces the computer to accept Capital Gains distribution without an attached Schedule D. U Form 8949 is attached with Z or Y code present in Column (f) of form. (Taxpayer indicates deferral on the gain from the sale of an asset by investing in a Qualified Opportunity Zone Fund on Form 8949, Sales and Other Dispositions of Capital Assets.) V Serves as an indicator for statistical purposes to identify computer-generated, paper filed returns. W TY25 and later, Clergy Filing Schedule SE. X Indicates LB&I screening of international returns for Revenue Protection. Y Identifies returns dummied to process a "loose" Schedule H. 3 Indicates Form 5329 is not required. 4 Other Contribution amount equal to or greater than $500,000 is present on Schedule A, and appraisal for donated property is present on Form 8283. 5 TY22 return with Deemed Payment Election (DPE) under IRA. 9 An amount is present on Schedule 2, line 17z with the notation PWA8933 or PWA7210.

# Special Processing Codes (SPC)

Exhibit 3.11.3-7 Special Processing Codes (SPC) Code Explanation A Non-Passive Activity Loss (NPA) noted by taxpayer on Schedule E, line 26. B Edited by the RIVO, ITVA, CSCO ASFR, or AM Function. If a SPC "B" is present, continue processing. C TY23 and later, Married Filing Joint Taxpayer lived apart is claiming the Energy Efficient Home Credit for two primary residences. D Form 2441 indicated Tax Exempt Child Care Provider or LAFCP or Due Diligence Statement is attached, or indication is present in lieu of the Provider's TIN. E There is an entry present on Form 1040, line 1b or taxpayer noted "HSH" indicating wages reported includes household employee wages received. H Form 1095-A attached. (MeF Only) J Taxpayer indicates wages earned in a penal institution. K Form 8863, Education Credits, is present with the box checked on line 7 for ineligibility of the refundable American Opportunity Credit. L More than two dependents are claimed on Form 2441 and/or attachments. M RICS ONLY. Do not remove. N Reserved. Q Schedule SE is not attached, Schedule C and/or F are attached, and taxpayer(s) are not liable for additional SE Tax. (MeF Only) V Validation required for Excess Social Security Tax Withholding (Revenue Protection) Y Computer generated return prepared using Free File Software, "FFF" is present in the bottom margin of the return. Z Form 5405, First-Time Homebuyer Credit, line 2 box checked. The Primary taxpayer does not have to repay the credit. 3 Split Interest Entity (SIE) written next to line 4b of Form 1040. 4 Alimony Received and/or Alimony Paid date is after 12-31-2018. 5 East Palestine Train Derailment Relief notated on top of Form 1040. (TY23 only) 6 PDF statement attached to MeF returns for missing and invalid QMID (MeF Only) 7 Form 5405, First-Time Homebuyer Credit, line 2 box checked. The secondary taxpayer does not have to repay the credit.

# Unallowable Codes

Exhibit 3.11.3-8 Unallowable Codes The Unallowable Codes in this exhibit are for informational purposes only. Do not edit an unallowable code unless specifically told to do so in line by line instructions. Edit all codes in sequence found. Only three (3) codes may be used. If more than 3 unallowables are identified, edit Unallowable Code "98" for the third code with no amount and explain the additional codes and amounts in the memo portion of Form 3471. Do not code Unallowables under ≡ ≡ ≡ ≡ ≡ ≡ in income, unless specifically instructed to do so. Code Explanation 33 Personal expenses for medical care. Personal or living expenses (except for transportation to obtain medical care) incidental to medical treatment, such as meals, lodging more than $50 per day (per individual), health club dues, diet foods, funeral expenses and maternity clothes. Note: Includes Medical/Dental Expenses (not limited to the amount greater than 7.5% of AGI) 34 Federal taxes. Income, Social Security (FICA) and Excise taxes on automobiles, telephone, air transportation, custom and import duties. Note: There is a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ associated with this Unallowable Code. 35 Utility taxes. Sewer, water, phone, garbage, gas, electric, etc. Exception: This does not include sales taxes paid on certain utilities in Minnesota and Wisconsin. 36 State and local taxes. Hotel, meal, air fare, inheritance, stamp, poll, mortgage transfer tax, etc. 37 Automobile licenses and tags. Personal automobile registration, tag and license taxes or fees Exception: Residents of Alabama, Arizona, California, Colorado, Connecticut, Georgia, Indiana, Iowa, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, Nevada, New Hampshire, Oklahoma, South Carolina, Virginia, Washington, and Wyoming. 38 Child Support. Expense for support of a child or individual (not to be confused with child care). 40 Educational expenses. Educational and related expenses for someone other than the taxpayer or spouse (This includes tuition, books, transportation, lodging, etc. for individuals other than taxpayer). 41 Personal interest paid. 42 Contributions. The monetary value of the taxpayer's time or labor, contributions to individuals, or non-qualifying organization such as foreign charities (except for Canadian charities) or lobbying groups. 43 Auto expenses for trade or business. Any amount claimed for trade or business transportation more than 70 cents per mile. 45 Sale of personal residence. Expenses for sale or purchase of personal residence (closing expenses, settlement fees, legal fees, Realtor commissions, etc.) unless those items are specifically claimed as part of moving expenses. 46 Personal insurance. Premiums paid for life, automobile, home, liability, etc., not claimed as an employee business expense. 56 Impairment Related Work Expenses. The deduction for Impairment related work expenses has been disallowed. 61 Form 8859, Carryforward of the District of Columbia First-Time Homebuyer Credit, claim for $1000 or more. 77 Disabled Access Credit. Taxpayer filed Form 1040 with Form 8826 attached. No Schedule C, Schedule E, or Schedule F present and no entry on line 24z, Schedule 1 (line 21, Form 1040, TY17 and prior). Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 79 Alternative Motor Vehicle Credit/Electric Motor Vehicle Credit. Taxpayer claimed the same vehicle on more than one of Form 8834, Form 8936 and/or Form 8910. 84 First-Time Homebuyer Credit Recapture - Our records show the taxpayer could not have transferred the home as part of a divorce settlement. 89 Health Coverage Tax Credit (HCTC) - 1) The taxpayer is eligible for the Health Coverage Tax Credit and claimed the HCTC and Premium Tax Credit (PTC) for the same month, or 2) The taxpayer-recipient is 67 years of age or older and ineligible for HCTC. 92 Loss of personal residence or property - Schedule D or Schedule A reporting a loss ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the sale of personal asset (e.g., furniture, jewelry, automobiles, personal residence, etc.), not including assets designated as "rental" or "inheritance" . 98 More than three unallowables. Edit unallowable code "98" for the third unallowable with no dollar amount.

# Examples of Reasonable Cause

Exhibit 3.11.3-9 Examples of Reasonable Cause ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Copies of police and insurance reports provide such evidence. 4. For TY18, Form 2210 attached and, Box A in Part II is marked and 80% or 85% Waiver is noted next to Box A or in the Box A area.

# State Codes and Zip Codes Perfection Chart (State Order)

Exhibit 3.11.3-10 State Codes and Zip Codes Perfection Chart (State Order) State Code State Name ZIP Code State Code State Name ZIP Code AA America-Atlantic 34001 MS Mississippi 38601 AE America-Europe 09001 MO Missouri 63001 AP America-Pacific 96201 MT Montana 59001 AL Alabama 35001 NE Nebraska 68001 AK Alaska 99501 NV Nevada 88901 AZ Arizona 85001 NH New Hampshire 03001 AR Arkansas 71601 NJ New Jersey 07001 CA California 90001 NM New Mexico 87001 CO Colorado 80001 NY New York 00401 CT Connecticut 06001 NC North Carolina 27001 DC District of Columbia 20001 ND North Dakota 58001 DE Delaware 19701 OH Ohio 43001 FL Florida 32001 OK Oklahoma 73001 GA Georgia 30001 OR Oregon 97001 HI Hawaii 96701 PA Pennsylvania 15001 ID Idaho 83201 RI Rhode Island 02801 IL Illinois 60001 SC South Carolina 29001 IN Indiana 46001 SD South Dakota 57001 IA Iowa 50001 TN Tennessee 37001 KS Kansas 66001 TX Texas 75001 KY Kentucky 40001 UT Utah 84001 LA Louisiana 70001 VT Vermont 05001 ME Maine 03901 VA Virginia 20101 MD Maryland 20601 WA Washington 98001 MA Massachusetts 01001 WV West Virginia 24701 MI Michigan 48001 WI Wisconsin 53001 MN Minnesota 55001 WY Wyoming 82001

# Self-Employment Income

Exhibit 3.11.3-11 Self-Employment Income Self-Employment Income (List is not all inclusive) A - D D - M M - S S - Z Accountant Disc Jockey Model Stenographer Actor/Actress Draftsman Motion Picture Worker Steward Administrator Dressmaker Mover Stock Clerk Agent Driver Musician Surgeon Airplane Pilot Economist Music Teacher Surgical Worker Analyst Electrician Navigator Surveyor Appraiser Elevator Operator Newspaper Carrier (No Indication of Minor Child) Tailor Architect Engineer (any kind) Nurse Taxicab Driver Artist/Art Worker Engraver Nursemaid Teacher Athlete Entertainer Nursery Worker Teamster Automatic Data Processing Equipment Operator Farmer/Farm Worker Official (sports) Telegraph Operator Baby-sitter Fireperson Optical Worker Telephone Operator Baggage Porter Football Player Optician/Optometrist Telephone Repairman/Worker Bailiff Fortune Teller Painter Teller Baker Freelance Writer Palmist Textile Worker Bank Teller Funeral Director Parking Lot Attendant Therapist Barber Garbage Collector Pharmacist Timekeeper Bartender Gardener Photographer Trainer Baseball Player Gas Station Worker Pilot Transcriber Bell Person Geologist Plumber Translator Billing Clerk Golfer Policeman Truck Driver Bookbinder/Publisher Guard Policewoman Tutor Bowler Guide Pollster Typist Broker Hairdresser Porter Upholsterer Brick Mason/Setter Host/Hostess Printer Usher Building Contractor Hotel Worker Proofreader Veterinarian Bus Driver Housekeeper Protective Agency Waiter Cabinet Maker Inspector Publisher Waitress Caddie Instructor Radio DJ Washer Cafeteria Worker Interpreter Railroad Conductor Watchman Civil Engineer Investigator Railroad Worker Welder Cleaner Janitor Real Estate Worker Wholesale Trader Clerk (any kind) Jockey Receptionist Window Washer Commercial Artist Judge Recreation Worker Writer Commissions Keypunch Operator Registered Nurse Yardman Computer Operator Laborer Repair Person Computer Specialist Launderer Reporter Conductor Lawn Care Retail Trader Construction Worker Lawyer Roofer Consultant Lay Midwife Sales Clerk Cook/Chef Librarian Scientist (any kind) Cutter Library Assistant Sculptor Secretary Dancer Longshore Worker Seamstress Decorator/Designer Mail Carrier/Clerk Sheriff Dental Assistant Mechanic Singer Dentist Messenger Social Worker Detective Metal Worker Statistical Clerk Director's Fee Miner Statistician

# Not Self Employment

Exhibit 3.11.3-12 Not Self Employment Not Self-Employment Income (List is not all inclusive) A - I J- W Alimony Jury Duty Award Newspaper Route (Minor Child Indicated) Bingo Pension Bonus Prize Child Support Rebate ESOP Reimbursement Estate Scholarship Executive Settlement Fellowship Tribe/Tribal Foster Care Trust Gambling Wages from Parent Grant Wages from Spouse Incentive

# Frivolous Filer/Non-Filer Review Box Criteria and Definitions

Exhibit 3.11.3-13 Frivolous Filer/Non-Filer Review Box Criteria and Definitions The Frivolous Return Program (FRP), through administration of the Internal Revenue Code Section 6702, addresses non-compliance based on unfounded legal or constitutional arguments. The law provided penalties intended to address those situations where a taxpayer is furthering a frivolous argument or demonstrates a prima facie intent to delay or impede the administration of the tax law. Note: Penalties, other than those calculated automatically, must have managerial approval as per IRC 6751(b). See IRM 20.1.1.2.3, Approval Prerequisite to Penalty Assessments. See the table's bullet list below for information associated with Frivolous Review Box criteria and definitions: Frivolous Review Condition IRM Reference Frivolous Filer/Non-Filer Returns IRM 3.11.3.6.1.6 Forms 2439 for an indication of "Reparation for African Americans" , "Black Investment Taxes" or similar statements IRM 3.11.3.6.1.6(6) Altered or deleted jurat statement IRM 3.11.3.14.4 Frivolous Review Criteria Definition Alleged Churches/First Amendment Receives income from non-religious sources and may claim a vow of poverty. Submits a return where all, or substantially all, of the gross income is claimed as a contribution deduction on Schedule A of the return. Altered Form Return with any or all line items altered with intent of facilitating non-compliance with the tax laws. Altered Jurat/UCC 1308 Submits a return that contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-308 or a statement that the return is not signed under penalties of perjury. Amended Returns/Form 843 Files an amended return or a Form 843 to obtain a total refund on all taxes paid on prior years, based on a tax avoidance argument not supported by law. Bosnian Refugee Claims Involves claims citing that they are entitled as "Bosnian Refugees" to eliminate any formerly claimed tax. Challenges to Authority/Due Process Various administrative authorities such as delegation orders, summons authority, privacy act, etc. questioned or challenged. Challenges to Authority/Title 26 or Law in Other Documents Argument that Title 26 of the U.S. Code is not law because it was never enacted as named. Claim of Right Return Taxpayer cites a reduction to income as a "Claim of Right" and backs out some or all the wages on Schedule A. This may also result in a zero tax liability. May reference IRC 1341. Disclaimer Submits documentation which contains a disclaimer. It says "disclaims the liability for the tax due" making the liability on the return zero. Eisner vs. Macomber The individual reports wages but deducts them as non-taxable compensation/remuneration referencing Eisner vs. Macomber. The individual may alter line items showing non-taxable compensation or non-taxable receipts to back out some or all their income, generally resulting in a zero tax liability. EIC with Disability Income The individual reports disability income as the sole source of income to claim earned income credit but does not attach a Form W-2 or Form 1099. Exempt Employees of World Bank Organization The individual files a return with a statement attached which asserts "World Bank Employee - Wages are not subject to income and/or non-taxable income - World Bank" . The individual lists an adjustment equal to the amount of wages and claims adjusted gross income is zero. May also cite IRC 893 which provides a tax exemption to some employees of international organizations. Federal Reserve Notes are Not Legal Tender Argument that wages are not taxable because they were paid in federal reserve notes. Argument that the notes are not valid currency or legal tender and thus those who possess them cannot be subject to a tax on them. Fifth Amendment Makes an improper blanket assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information. Form 2555 Deduction The individual submits a return showing income, then deducts that same amount (or a large portion of that amount) by adding "Form 2555" to- Schedule 1, line 8d or 8z. Form 2555, Foreign Earned Income, is usually attached showing the individual's foreign address in the United States, the individual also shows their income on Form 2555 as "foreign earned income" even though the employer's address is also in the United States. Correspondence may be attached arguing the term "income" and stating that each of the several states are foreign countries. In Lieu of Wages/Receipts Not Income The individual submits a document captioned "In Lieu of U.S. Income Tax Form 1040" . The individual argues that salaries and wages are not income within the meaning of the Sixteenth Amendment. The individual also argues that the labor worth a certain amount is exchanged for money worth the same amount and therefore there is no income to be taxed. IRC 1.861 For Individual Employees The individual files a return or claim stating that wages are not taxable based on CFR 1.861 and requests a refund of all Federal withholding. IRC 1001/Even Exchange The statement, "IRC 1001 and following; even exchange of property-Labor (property) NO GAIN REALIZED Butcher's Union Co. v. Crescent City Co., 111 US 746 S. Ct. Rpt.pp.660-661" is generally found on an attachment to the return for Miscellaneous Deductions. All or part of all income is excluded by listing it as an itemized deduction and therefore, eliminating it as taxable income. Schedule A Miscellaneous Deduction line may say "See Statement" referring to the Miscellaneous Itemized Deduction statement. Note: May see deductions on Schedule A, line 6. IRC 3121 The individual contends that IRC 3121 exempts the Federal Insurance Contribution Act (FICA) portion of earnings from the definition of "wages" and therefore from "gross income" for federal income tax purposes. The individual attempts to reduce taxable income by their portion of withheld social security tax. IRS is a private organization/collects, tributes, not taxes Argument that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933. Also, that since the IRS deposits revenues in the Federal Reserve Bank, it is a collection agency for the bank, thereby removing the cloak of governmental immunity. Additionally, they argue that the Department of Treasury is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order" . Non-negotiable Charge Back The individual attempts to sell their "birthright" back to the government for a large dollar amount and requests that a "Treasury Direct Account" be set up to hold the money. Not a person or individual Argues that they are not a person or individual within the meaning of Internal Revenue Code and are therefore not subject to income taxes. Not a citizen/Free Citizen/Not a resident of the Federal Zone Argues that they are not a citizen of the U.S. and receive no income or benefits from sources within the U.S. may also claim that they do not live in a federal district or zone. Not Liable The individual submits returns or claims with "Not Liable" printed on the return. The returns also reflect zero money amounts. Obscene/Vulgar/Harassment Submits documents or other materials indicating that non-filing stems from dissatisfaction with tax policies or taxation in general, which is often expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner. This includes individuals who, through receptive correspondence, indicate a refusal to comply with their tax obligations. (Note: This only applies to non-processable returns.) Protest Against Government Action/Inaction Argument that refusal to file or pay is justified because they disagree with government policies or spending plans. May claim deductions or credits because of an objection to having taxes used to support various government activities. Reparation Tax Return or correspondence referring to a reparation settlement based on the impact of slavery, or may refer to black taxes, reparations for African-Americans, or 40 acres and a mule. The Reparation Tax scheme may also include a Form 2439 with a fictitious IRC section, such as Overpayment of Taxes, Department of the Treasury, or Investment Taxes. Services not taxable/Thirteenth Amendment/Form of servitude Argument that income results only from sale of goods, and therefore value of services is not taxable. This includes indentured servitude arguments and barter offsets. May also claim that the Thirteenth Amendment outlawed slavery. May claim to be "natural enfranchised individuals and freemen" who are residents of states, and therefore nonresident aliens for the purpose of the Internal Revenue Code. Sixteenth Amendment Argues that the Sixteenth Amendment was not properly ratified and therefore the federal government does not have legal authority to collect an income tax without apportionment. Taxes are Voluntary/Law Does Not Require Return or correspondence submitted that argues that income taxes are voluntary. Unsigned Returns A statement why the return is not signed is attached or added to the return itself indicating disagreement with the tax system. Untaxed Argument that they should not be taxed and attempts to drop out of the Social Security System. Also, will withdraw or rescind their SSN, claiming sovereign citizenship. Valuation Argument that income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value or labor (barter income), etc. Wages deducted in Costs of Goods Sold A return is submitted with a Schedule C attached claiming a deduction, which is equal or nearly equal to the amount reported as wage income. Wages/Receipts Not Income The individual argues that salaries and wages are not "income" within the meaning of the Sixteenth Amendment, which grants Congress the power to "Lay and collect taxes on income, from whatever source derived" . The individual could also argue that labor worth a certain amount is exchanged for money worth the same amount; therefore, there is no income to be taxed. Zero Return/Nunc Pro Tunc Cites the phrase "Nunc Pro Tunc" which is Latin for "now for then" on the return, Form 1096, and/or Form 1099. Examples include taxpayer lists all zeros and claims a refund of all federal withholding; taxpayer claims an amount for wages, AGI, and Standard Deduction, but enters no tax and claims a refund for all federal withholding; or taxpayer claims wages and AGI and carries AGI to refund line. Zero Returns/U.S. vs Long A return with zero money amounts. Reference may be made to "U.S. vs Long" . Zero Wages on a Substitute Form Taxpayer generally attaches either a substitute Form W-2, Form 1099, or Form 4852 that shows "$0" wages or no wage information. A statement may be included indicating the taxpayer is rebutting information submitted to the IRS by the Payer. Entries are usually for Federal Income Tax withheld, Social Security Tax withheld, and/or Medicare tax withheld. An explanation on the Form 4852 may cite "statutory language behind IRC 3401 and 3121" or may include some reference to the company refusing to issue a corrected Form W-2 for fear of IRS retaliation.

# Examination Review Box Criteria

Exhibit 3.11.3-14 Examination Review Box Criteria The primary objective in identifying tax returns for Examination is to promote the highest degree of voluntary compliance. Exam will provide support and help Submission Processing (SP) with any questionable return identified during processing. Exam has a multitude of programs and tolerance criteria already identified in various IRM sections. See the table below for information associated with Examination Review Box criteria: Exam Review Criteria IRM 3.11.3.6.1.5 Frivolous Filer/Non-Filer Returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Glossary and Acronyms

Exhibit 3.11.3-15 Glossary and Acronyms GLOSSARY DEFINITION ACTION CODES Numeric codes edited in the bottom center margin of a return to reject documents and identify the reason the document has been rejected. ACTION TRAIL A notation in the lower left side margin on page 1 of a return which indicates or explains an action taken. ADOPTION TAXPAYER IDENTIFICATION NUMBER (ATIN) A unique nine-digit temporary taxpayer identification number assigned by the IRS for a child in a domestic adoption where the adopting taxpayers are in the process of legally adopting the child but cannot get a Social Security Number for the child. Taxpayers obtain an ATIN by filing a Form W-7A with the Austin Service Campus, ATIN unit. ALPHA CHARACTER A letter of the alphabet. ALTERNATIVE MINIMUM TAX An additional tax owed by some taxpayers who claim certain deductions and credits which limit their regular tax liabilities. AMENDED RETURN A return that changes information submitted on a previously filed return. APPLICATION FOR TAXPAYER ASSISTANCE ORDER An application for relief from significant hardship usually requested by the taxpayer on Form 911. ATTORNEY-IN-FACT A private attorney or other individual designated by another person pursuant to a written instrument to act on behalf of that person in the performance of any act or acts described in the written instrument (e.g., a power of attorney on Form 2848). AUDIT CODE An alpha character edited in the right bottom margin of a return to identify a specific condition for the Examination Operation. AUDIT CRITERIA Monetary and other information used by the computer to determine if the return should be selected for audit. AUTOMATIC DATA PROCESSING (ADP) The handling and processing of data by mechanical and/or electronic equipment. BATCH A group of blocks of documents. BLOCK A group of up to 100 documents with consecutive DLNs containing the same block number (digits 9 through 11 of the DLN). (A block cannot contain more than 100 documents since the documents are numbered from 00 to 99.) BUSINESS MASTER FILE (BMF) A magnetic tape file containing information about taxpayers filing business returns and related documents. CALENDAR YEAR A tax year that begins January 1 and ends on December 31. CAPTION AREA The area on a return which includes the taxpayer's TIN, name, and address. CENTRALIZED AUTHORIZATION FILE (CAF) Computerized system of records which houses authorization information from Powers of Attorney (POAs), Tax Information Authorizations (TIAs) and state tax returns. The CAF system contains two types of records: Taxpayer records Representative records CHECK DIGITS Two alpha characters used to identify the tax account. CHILD The taxpayer's son, daughter, stepchild, adopted child, or grandchild. CLASSIFIED WASTE Documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste. CODING Placing symbols that have specific meanings on returns. These codes direct the computer to perform certain programmed functions. COMMAND CODE Five-character code used to input or view data on the Integrated Data Retrieval System (IDRS). COMPUTER CONDITION CODE (CCC) A single alpha or numeric character edited on a return which either identifies a special condition or directs the computer to take a specific programmed action. CCCs are posted to the Master File. CORRESPONDENCE ACTION SHEETS (CAS) Forms used to request information from the taxpayer. Some are mailed to the taxpayer with the return; others generate a letter. CREDIT ELECT RETURN A tax return on which the taxpayer applies all of a tax overpayment to the next year's estimated tax payments instead of asking for a refund. CURRENT YEAR RETURN For processing in 2026, a Current Year Return is a return filed for tax year 2025. DATA All information reported or coded on forms, schedules, and attachments. DECEDENT RETURN A return filed for a deceased taxpayer. DELINQUENT RETURN A return filed after the due date without an approved extension. DEPENDENCY STATUS INDICATOR (DSI) A code on the tax return which indicates the taxpayer can be claimed as a dependent on another person's tax return. DISCLOSURE Making known to any person, in any manner, a return or return information. DOCUMENT Written information, (e.g., forms, schedules and attachments). DOCUMENT LOCATOR NUMBER (DLN) A fourteen-digit number assigned to every return and document input through the Automatic Data Processing (ADP) system. DUMMY RETURN An input return not prepared by the taxpayer/taxpayer representative or an input document treated as a return. DUMMYING The act of transferring information provided by the taxpayer onto a required transcribed form/schedule. EARNED INCOME CREDIT (EIC) Earned Income Credit is a special credit for certain qualified taxpayers who work and have limited income. The credit reduces the amount of income tax owed (if any) and is intended to offset some of the increases in living expenses and Social Security taxes. ECONOMIC IMPACT PAYMENT (EIP) Payments authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) EDITING Preparing returns and attachments for data entry or other transcription processes by correcting entries and entering edit marks. EMPLOYER IDENTIFICATION NUMBER (EIN) A nine-digit number that identifies the account of a business taxpayer on the Business Master File. ENTRY Any type of mark entered by, or edited for, the taxpayer. EQUITABLE RELIEF ELECTION A request made by a person claiming they filed a joint return and does not qualify for innocent spouse relief or separate liability election. Reference IRC 6015(f). ERROR RESOLUTION SYSTEM (ERS) A system for the examination and correction of returns rejected due to taxpayer and processing errors. FIDUCIARY RETURN A return signed by someone other than the taxpayer which is accepted by the IRS due to the legal relationship between the taxpayer and the person signing the return. FILING STATUS (FS) A category determining the standard deduction and tax rate based on the taxpayer's marital status and living situation. FISCAL YEAR A tax year which ends on a date other than December 31. FORM An IRS document identified by a number, e.g., Form 1040. FORM PROCESSING CODE (FPC) A single alpha or numeric character edited on a return which identifies when specific forms are attached to the return. FOSTER CHILD Any child who has been placed by an authorized agency. FRIVOLOUS FILER/NON-FILER Filers and non-filers who use certain types of tax avoidance arguments which are not supported by law. HARDSHIP An indication of severe consequences for a taxpayer caused by the normal application of IRS regulations and procedures. Although a determination of hardship is highly subjective, the work leader must be consulted if a particular situation may be considered for referral to the Taxpayer Advocate Service (TAS). INDIVIDUAL MASTER FILE (IMF) A magnetic tape file containing information about taxpayers filing individual income tax returns and related documents. INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) A unique nine-digit number assigned by the IRS to individuals who must file a U.S. tax return or are listed as a spouse or a dependent and who do not have and cannot obtain a valid Social Security Number. Taxpayers obtain an ITIN by filing a Form W-7. INJURED SPOUSE A person filing a joint return with an overpayment of taxes which is offset by their spouse's non-tax debt such as a student loan or back child-support, as well as by a tax debt that existed prior to the marriage. (A claim may be filed to protect the injured spouse's share of the joint overpayment.) INNOCENT SPOUSE ELECTION An election made by a person who filed a joint return or didn't file a return jointly in a community property state and later claims the understatement of tax is attributable to an erroneous item of the other spouse of which the claimant had no knowledge or reason to know. The claimant must establish that it would be inequitable to hold the claimant liable. To make this election, a person must file Form 8857, Request for Innocent Spouse Relief, or a similar statement signed under penalties of perjury. Reference IRC 6015(b). INTEGRATED DATA RETRIEVAL SYSTEM (IDRS) A system that enables employees in the area/territory offices and the campuses to have visual access to certain computer-based information in taxpayer accounts. INTEGRATED SUBMISSION AND REMITTANCE PROCESSING SYSTEM (ISRP) A computerized system which will convert paper tax and information documents and remittances received by IRS into perfected electronic records of taxpayer data. INTERNATIONAL RETURN A return on which income is excluded or not reported because of revenues from, payments to, or residence in a foreign country. IRA CONDITION CODE A two-digit numeric code edited in the lower right margin of Page 2, Form 5329 to identify Reasonable Cause, requests for waiver, amended Forms 5329, or deceased IRA distribution recipients. JULIAN DATE A calendar date expressed as the number of days since the beginning of the year. For example, February 1 is Julian Date 032. JURAT The perjury statement required in the signature area of a tax return, form, or schedule. LOCKBOX The process whereby remittances and documents are mailed to a designated P.O. Box at a commercial bank. MASTER FILE A magnetic tape record which contains taxpayer accounts. MEDICAL SAVINGS ACCOUNT (MSA) An MSA is a tax-exempt trust or custodial account set up in the USA exclusively for paying the qualified medical expenses of the account holder, spouse or dependent(s) in conjunction with a high deductible health plan. MISBLOCKED RETURN A Form 1040 or Form 1040-SR, found in the wrong type of block or batch. For example, a Form 1040-SR found in a batch of Forms 1040. MISFILED RETURN A Form 1040 or Form 1040-SR, filed when a BMF form should have been filed instead. NAME CONTROL The first four characters of the taxpayer's surname. Also used for dependents, qualifying children, childcare providers, etc. NON-REMIT RETURN A tax return filed without a payment attached. NON-RESIDENT ALIEN (NRA) An alien individual (not a U.S. citizen), who does not meet either the green card test or the substantial presence test for the calendar year. NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM (NAICS) A six-digit numeric code that identifies a particular business activity. NUMERIC CHARACTER A number or numeral between 0 and 9, inclusive. PERFECTING Making returns acceptable for data entry through editing procedures. PIPELINE The areas in the IRS Submission Processing Campus that process a return from the time it is received until the data from the return is entered to an account in the IRS' main computer. These areas include Receipt and Control, Code and Edit, Data Conversion, Error Resolution, Rejects, and Unpostables. POWER OF ATTORNEY (POA) A form authorizing a representative to perform certain acts on the taxpayer's behalf. PREPARER CODE A code edited to the right of a Paid Preparer's EIN, TIN or SSN on the Form 1040, Form 1040A or Form 1040EZ. PRESIDENTIAL ELECTION CAMPAIGN FUND (PECF) The taxpayer may designate $3 to support the Presidential Election Campaign. PAID PREPARER TAX IDENTIFICATION NUMBER (PTIN) Paid preparer tax identification number. PRIMARY TAXPAYER The taxpayer who is listed first on the name line caption of a joint return, regardless of whether that taxpayer is male or female. PRIMARY TAXPAYER IDENTIFICATION NUMBER (P-TIN) The TIN associated with the taxpayer who is listed first on the name line of the caption. PRIOR YEAR RETURN A return for a tax period prior to the current tax year. PROCESSABLE RETURN A return which meets all the requirements for ISRP input. RECEIVED DATE Date a return is received by the IRS. If the date is unknown there is a prescribed formula for determining the date to edit as the Received Date. RE-INPUT DOCUMENT A document that did not post to the Master File when originally entered and is now being entered again with a Form 3893, Re-Entry Document Control. REMIT RETURN A tax return filed with a payment attached. REMITTANCE A check, money order, or cash sent in with a return. REMITTANCE PROCESSING SYSTEM (RPS) A computer controlled system through which payments and documents may be processed at a single multi-functional workstation. RETURN A legal document used by the taxpayer to report income, deductions, and tax liability. RETURN DUE DATE The date in which the return is due to the Internal Revenue Service. RETURN PROCESSING CODE (RPC) A single character edited on a return to direct the computer to take specific actions in processing the return. This code does not post to the Master File. SCHEDULE An IRS document identified by alpha characters or numbers (e.g., Schedule B, Schedule 8812). SECONDARY TAXPAYER The taxpayer who is listed second on the name line caption of a joint return, regardless of whether that taxpayer is male or female. SECONDARY TAXPAYER IDENTIFICATION NUMBER (S-TIN) The TIN associated with the taxpayer whose name appears second on a joint return. SELF-EMPLOYMENT TAX Social Security tax levied on self-employment income. This tax is computed on Schedule SE. SE METHOD CODE A single-digit numeric code edited in the bottom center margin of Schedule SE when the optional method is used to calculate self-employment tax. SEPARATE LIABILITY ELECTION An election made by a person who files a joint return claiming separate liability from their spouse. The claimant must be legally separated, living apart twelve months or more, or no longer married to the spouse with whom they filed the joint return at the time the claim is filed. Form 8857, Request for Innocent Spouse Relief or similar statement must be filed. SIGNIFICANT ENTRY Any positive or negative number or dollar amount other than zero. SOCIAL SECURITY NUMBER (SSN) A nine-digit number identifying the account of an individual on the Individual Master File. SPECIAL PROCESSING CODE (SPC) A single alpha or numeric character edited on a return which either identifies a special condition or directs the computer to take a specific programmed action. SPCs are posted to the Master File. SPOUSAL INDICATOR A single-digit numeric code edited to a joint return that indicates which taxpayer is filing the Form 5329 and/or Form 8606. SSA 205(c) The section of the Social Security Administration (SSA) regulations which denies the issuance of a Social Security Number to a Non-resident Alien (NRA) who has no source of income in the United States. STATUTE RETURN A return filed for a Tax Period more than three years prior to the current Tax Period. STATUTORY EMPLOYEE A self-employed independent contractor who can report income and expenses on Schedule C, but Social Security and Medicare taxes withheld are reported on Form W-2. SUFFIX Information added at the end of a word, phrase, or series of numbers. For instance, a title may be edited as a suffix to a name as in James Canary, Exec. TAX EXAMINER (TE) STAMP A rubber stamp containing a unique identifying number of the Code & Edit tax examiner working the return. TAX PERIOD The time covered by a particular return represented by the year and month in which the period ends. For example, "2512" stands for the tax year ending December 31, 2025. TAXPAYER ADVOCATE SERVICE (TAS) An independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe than an IRS system or procedure is not working as it should. TAXPAYER IDENTIFICATION NUMBER (TIN) A nine-digit number which identifies the account of an individual or business taxpayer. The TIN may be a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), Adoption Taxpayer Identification Number (ATIN) or an Employer Identification (EIN). THIRD PARTY DESIGNEE Person given permission by the taxpayer to discuss their current year return processing issues with the IRS. TRANSACTION CODE (TC) A three-digit numeric code defining the precise nature of an action posted to the Master File. TRANSCRIPTION The process of transferring information from documents to a computer-readable form. Also called data conversion, input, and entry. UNALLOWABLE CODE (UAC) A two-digit numeric code edited on Form 3471 to identify conditions on a return which are unallowable by law. UNCOMPUTED RETURN A tax return filed by a taxpayer who chooses to have the IRS compute the tax or refund due. UNPOSTABLES Data which cannot be entered successfully to an account at the Martinsburg Computing Center (MCC) and is returned to the Campus for corrective action. UNPROCESSABLE DOCUMENT A document which cannot be perfected for the ADP system, usually because of incomplete information. WHITE MAIL Unsolicited mail. Examples include letter indicating name change, taxpayer inquiries or requests, Form 8822, Form 4442, misc. CP notices from other IRS areas etc. ACRONYM DEFINITION AAC Agricultural Activity Code ABI Age Blind Indicator ACA Affordable Care Act ADM Administrator ADP Automatic Data Processing AEIC Advance Earned Income Credit AGI Adjusted Gross Income AIL Additional Information Line AI Annualized Income AKA Also Known As AMT Alternative Minimum Tax AMTAP Accounts Management Taxpayer Assurance Program AMT-CR Alternative Minimum Tax Credit AP Approved Paragraph APFD Alaska Permanent Fund Dividend APO Army Post Office ASED Assessment Statute Expiration Date ATIN Adoption Taxpayer Identification Number AUSPC Austin Submission Processing Campus AWS Alternative Work Schedule BMF Business Master File BOB Block Out of Balance CAF Centralized Authorization File CAS Correspondence Action Sheet CC Command Code CCC Computer Condition Code CFE Credit for the Elderly CGD Capital Gains Distribution CLS Common Law Spouse COMM Commissioner CONS Conservator CP Computer Paragraph CPA Certified Public Accountant CSPC Cincinnati Submission Processing Campus CY Calendar Year also Current Year DAN Deposit Account Number DCB Dependent Care Benefits DD Direct Deposit DECD Deceased DFAS Defense Finance and Accounting Service DFC Deferred Compensation DLN Document Locator Number DOD Date of Death Department of Defense DPE Deemed Payment Election DPO Diplomatic Post Office DSI Dependency Status Indicator EGA Ethics in Government Act EIC Earned Income Credit EIN Employer Identification Number EIP Economic Impact Payment ELF Electronic Filing EPE Elective Payment Election EPP Excess Parachute Payment ERS Error Resolution System ES Estimated Tax ESOP Employee Stock Option Plan ESP Economic Stimulus Payment ESPI Estimated Tax Penalty Indicator EXEC Executor FB Fringe Benefit FEC Foreign Employer Compensation FICA Federal Insurance Contribution Act FMV Fair Market Value FNS Fuel from Non-conventional Source FPC Form Processing Code FPO Fleet Post Office FS Filing Status FSPC Fresno Submission Processing Campus FRP Frivolous Return Program FTD Federal Tax Deposit FTF Failure to File FTP Failure to Pay FY Fiscal Year GDN Guardian HHM Household Member HSH Household Employee ICS Integrated Collection System IDRS Integrated Data Retrieval System IDT Identity Theft IE Itemized Election IMF Individual Master File IRA Individual Retirement Account IRC Internal Revenue Code IRM Internal Revenue Manual IRP Information Returns Processing IRS Internal Revenue Service IRSN Internal Revenue Service Number ISRP Integrated Submission and Remittance Processing System ITIN Individual Taxpayer Identification Number KC Kidnapped Child KCSPC Kansas City Submission Processing Campus KITA Killed in Terrorist Action LAFCP Living Abroad Foreign Care Provider LEM Law Enforcement Manual LSE Lump Sum Exclusion LTC Long Term Care MCC Martinsburg Computing Center MeF Modernized e-File MFA Married Filing Alien MFJ Married Filing Jointly MFS Married Filing Separately Multiple Filing Status MFT Master File Tax MIC Mortgage Interest Credit MSA Medical Savings Account MSRRA Military Spouses Residency Relief Act NAICS North American Industry Classification System. NCOA National Change of Address NEI Non-Taxable Earned Income NMI No Middle Initial NO National Office NOL Net Operating Loss NPS National Park Service NQ Non-Qualifying NR No Record NRA Non-Resident Alien ODC Orphan Drug Credit OID Original Issue Discount OSPC Ogden Submission Processing Campus OWPT Overpaid Windfall Profit Tax PAO Process As Original PAL Passive Activity Loss PCD Program Completion Date PDS Private Delivery Service PECF Presidential Election Campaign Fund PER REP Personal Representative POA Power of Attorney POD Post of Duty POW/MIA Prisoner of War/Missing in Action PRI Wages Earned as Prisoner PPR Personal Property Rental Payment Plan Request P-TIN Primary Taxpayer Identification Number Prep. TIN(PTIN) Paid Preparer Tax Identification Number PTC Premium Tax Credit PY Prior Year PYEI Prior Year Earned Income QFE Qualified Farmers Election QPA Qualified Performing Artist RE Reimbursed Expenses REC Residential Energy Credit RICS Return Integrity and Compliance Services RIVO Return Integrity and Verification Operation REMIC Real Estate Mortgage Investment Conduits RPC Returns Processing Code RPS Remittance Processing System RRB Railroad Retirement Benefits RRC Recovery Rebate Credit RRTA Railroad Retirement Tax Act RTN Routing Transit Number (for Direct Deposit) SERP Servicewide Electronic Research Program SPC Special Processing Code Submission Processing Center SCH Scholarship SE Self-Employment SIE Split Interest Entity SFR Substitute for Return SSA Social Security Administration SSI Supplemental Security Income SSN Social Security Number S-TIN Secondary Taxpayer Identification Number SST Social Security Tax SUB Supplemental Unemployment Benefit TANF Temporary Assistance for Needy Families TAS Taxpayer Advocate Service TC Transaction Code TCE Tax Counseling for the Elderly TDI Taxpayer Delinquency Investigation TE Tax Examiner TEI Tax Exempt Interest TIA Tax Information Authorization TIN Taxpayer Identification Number TP Taxpayer TR Trustee TRA Trade Readjustment Act TS Taxpayer Services TY Tax Year USPS United States Postal Service UT Uncollected Tax UTOT Uncollected Tax on Tips VA Veterans Administration VITA Volunteer Income Tax Assistance W&I Wage and Investment (renamed Taxpayer Services) W/H Withholding

# Form 6001: Instructions for Completing Form 6001 (Letter 12C) Correspondence Action Sheet

Exhibit 3.11.3-16 Form 6001: Instructions for Completing Form 6001 (Letter 12C) Correspondence Action Sheet Each box on the left side of the page represents a paragraph. Check only one form or schedule per paragraph. Select as many paragraphs as needed. The numbers in parentheses throughout Form 6001 represent input field numbers. When a field number is followed by a blank, fill in the missing information (usually a dollar amount, a line number, or a form/schedule number). When a field number is followed by items separated by slashes, circle the correct option. Do not delete or change the field numbers. When filling in blanks, write the line number or form as it appears on the form. For example, line 18a will be written as "18a" with a lower case a. Write legibly. Edit amounts in dollars and cents. Bracket negative amounts. Always edit Action Code "211" on the return. Exception: If corresponding for a missing Form 8962, edit Action Code "224" . Form 6001: Instructions for Completing Form 6001 (Letter 12C) Correspondence Action Sheet, Page 1 Form 6001 A To correspond for a missing SSN for a dependent (e.g., Form 1040, Dependent area), use paragraph (F). B For paragraphs (I) through (N), check letter box I, J, or K for missing forms and letter box L, M, or N for missing schedules. Also, check one sub-box using the preprinted form or schedule number or write the form/schedule number on the blank line. The sub-box information must be filled in all the way across. If there is a choice of line numbers or forms, circle the correct option. For example, Schedule A has an entry of "600" on line 12, and Form 8283 is not attached. Check box "I" and fill in the blank lines for the form number, the amount and line number. Write the form "8283" , the amount "600.00" , and line "12" . C Check only one form or schedule per paragraph. If additional forms or schedules are needed, select another paragraph. See the example in paragraphs (J) and (K). For example, Forms 8863 and 8880 are missing. Check paragraph (J) for the preprinted Form 8863, line 3 Schedule 3. Also, check paragraph (K) and write the form "8880" , the amount "200.00" , and the line number "4" . Circle S for Schedule and write "3" . D Check paragraph (O) to explain an entry when required. When a field number is followed by items separated by slashes, circle the correct option. For example, (38) is followed by F/S. Since the missing information is from Schedule A, circle S for Schedule. E In paragraph (W), circle the applicable form or schedule for field (54). F If selecting paragraph (g), only fill-ins approved by National Headquarters Analyst can be used. Refer to Exhibit 3.11.3-18 for the approved fill-in paragraphs. G Always select paragraph (j) for reference to irs.gov/connect. H Always select applicable campus fax number, paragraph (k-m). This represents the front page of Form 6001, Letter 12(C) Correspondence Action Sheet, with an example of how to fill out the form for correspondence.Page 1 shows the following edit marks: A -- Box F is X'd for Form 5129 – Filing Status, Exemptions, Standard Deduction Amount, Age 65/Blind in red.B -- Box I is X'd for Form 8283, 600.00, Line 12, the S is circled and the letter A edited in red.C -- Box J is X'd for Form 8863, 500.00, Line 29 and F is circled and 1040 is edited in red.C -- Box K is X'd for Form 8880, 200.00, Line 4, S for Schedule is circled and 3 edited in red.D -- Box O is X'd for Explain Entry Amt., 5135.00, Line 10, S for Schedule is circled and A is edited in red.E -- Box W is X'd for Schedule SE, 1200.00, Line 4, S for Schedule is circled and 2 edited in red. Please click here for the text description of the image. This represents the second page of Form 6001, Letter 12(C) Correspondence Action Sheet - continued, with an example of how to fill out the form for correspondence.Page 2 shows the following edit marks: Capital Letter F is printed to the left of paragraph g-- used when no pre-printed correspondence is available, and only approved fill-ins can be used. An open paragraph (fill-in) must always be approved by the National Headquarters Analyst.Capital letter G is printed to the left of paragraph j - reference to irs.gov/connect.Capital letter H is printed to the left of the boxes for paragraphs k, l, m -- one is always used for campus fax number information:There is a line of text at the bottom of the form that reads, G Always X box J. H X the appropriate sending service center. Edit Action Code 211 on the return after preparing Form 6001. Exception: When corresponding for Form 8962, edit Action Code 224. Please click here for the text description of the image.

# Form 3531 Instructions

Exhibit 3.11.3-17 Form 3531 Instructions Instructions for Form 3531, Page 1 Form 3531, Page 1 A Always check box 1 to request a valid original signature. B Check box 2 for a missing jurat. Altered or deleted jurat - route to Frivolous Filer Program. C Correspond for a missing SSN for the primary/secondary taxpayer only when corresponding for other missing information. D Correspond for a missing SSN for dependents (i.e., Form 1040, Dependent area) only when corresponding for other missing information. E Check box 6 when corresponding for withholding support. F Check box 7 when source of earned income is missing to support line 27. G When page 1 or 2 of Form 1040/A is missing, research as necessary for TC150 and ERS status. If not found, check box 9. Dummy page 1 caption area if missing. H Check box 10 for a misfiled return. I Check box 11-14 to request forms or schedules to support entries on forms or schedules. J Check box 15 to request multiple forms or schedules to support entries on Forms 1040. Line through TE stamp and stop coding. Circle out the received date. All amounts on Form 3531 must be edited in dollars and cents. Bracket negative amounts. Form 3531, Page 1This represents the front page of Form 3531, Request for Signature or Missing Information to Complete Return, with an example of how to fill out the form for correspondence. The Capital Letters beside the boxes corollate with the instructions in the preceding table.Capital Letter A is in the margin beside Box 1Capital Letter B is in the margin beside Box 2Capital Letter C is in the margin beside Box 3Capital Letter D is in the margin beside Box 4Capital Letter E is in the margin beside Box 6Capital Letter F is in the margin beside Box 7Capital Letter G is in the margin beside Box 9Capital Letter H is in the margin beside Box 10 Capital Letter I is in the margin beside Box 11-14Capital Letter J is in the margin beside Box 15 Please click here for the text description of the image. Form 3531, Page 2This represents page 2 of Form 3531, Request for Signature or Missing Information to Complete Return, with an example of how to fill out the form for correspondence.The Capital Letters beside the boxes corollate with the instructions in the table following the representation of page 2.Capital Letter K is in the margin beside Box 16Capital Letter L is in the margin beside Box 18Capital Letter M is in the margin beside Box 19-20Capital Letter N is in the margin beside Box 21Capital Letter O is in the margin beside Box 24Capital Letter P is in the margin beside Box 27Capital Letter Q is in the margin beside Box 28Capital Letter R is in the margin beside Box 30 Please click here for the text description of the image. Instructions for Form 3531, Page 2 Form 3531, Page 2 K Check box 16 when corresponding for missing Schedule C or F, Schedule SE is not attached or claimed and Schedule 1, lines 3 or 6 are $434 or more. L Check box 18 when a line entry is required on a form or schedule. M Check box 19-20 for an explanation of entry on a form or schedule. Example: Schedule A, line 10 is missing a supporting document. N Check box 21 when the number of months is missing on Schedule EIC. O Check box 24 for a missing date of death. P Check box 27 on a decedent return when a signature is missing or photocopied. Edit "Estate of" in the caption area when no living taxpayer is present. Q Check box 28 when supporting documentary evidence is missing or incomplete on a decedent return and a valid signature is also missing. If the only correspondence is for missing or incomplete documentary evidence on a decedent return use Form 6001. R If selecting box 30, only approved fill-ins can be used. An open paragraph (fill-in) must always be approved by the National Headquarters Analyst. See Exhibit 3.11.3-18.

# Correspondence Fill-in Paragraphs

Exhibit 3.11.3-18 Correspondence Fill-in Paragraphs Para # Title Text 1 Multiple tax years, need one year You sent us a tax return that includes page 1 for tax year XXXX and page 2 for tax year XXXX. To process your tax return for tax year XXXX, send us a completed return with your original signature (and your spouse's if filing jointly). Enclose your Forms W-2 and all forms or schedules used to complete your tax return. NOTE: XXXX = tax year. NOTE: Tax Period in second sentence should be the tax period on page 1. 2 Multiple tax years, need both years You sent us a tax return that includes page 1 for tax year XXXX and page 2 for tax year XXXX. To process your tax return, send us a completed return for each tax year with your original signature (and your spouse's if filing jointly). Enclose your Forms W-2 and all forms or schedules used to complete each tax return. NOTE: XXXX = tax year. 3 Illegible name claiming deceased refund The name of the person claiming the deceased taxpayer's refund is illegible. Send us the printed name of the person claiming the refund. 4 Form 1128 required for accounting period change The tax return you submitted indicates you are changing your accounting period. Send us Form 1128, Application to Adopt, Change, or Retain a Tax Year, a copy of your application, or a statement relating to an application to change your accounting period. We are unable to process your return as submitted without this documentation or IRS authority. 5 Excess gross Social Security We have delayed processing your return because we have questions about the withholding or credit you claimed. Send us your official supporting documents such as Form SSA-1099, Form RRB-1099, or other Form 1099 to support the withholding or credit. If we do not receive proper official documents, we may deny your claim. 6 Qualified Joint Venture If you are electing to exempt rental real estate business from Schedule C or C-EZ as a Qualified Joint Venture Election, enter "Exempt-QJV" and the exempt amount on the dotted line to the left of Schedule SE, line 3. Subtract that amount from the total of lines 1a, 1b, and 2 and enter the result on line 3, Schedule SE. Send us your corrected Schedule SE. 7 Gambling: gross amount missing The gross amount of your gambling winnings received is not reported on Form 1040. Send us the amount of your gross winnings shown on Form(s) W-2G, box 1. 8 Student/Disabled Form 2441/ Schedule 2 Special instructions apply for students or disabled persons when completing Child and Dependent Care Expenses, lines 4 and 5. Send us the number of months, during the tax year, that you (or your spouse if filing jointly) were either a full-time student or disabled. Also send us the correct amount for line 4 (and line 5, if filing jointly). 9 Excess SST The Forms W-2, submitted with your tax return, are insufficient to support the amount you claimed for excess social security and tier 1 RRTA tax withheld on your Form 1040. Send us all the Forms W-2 used to support your claim for excess SST/RRTA. 10 Form 2439 copy needed Send us a copy of Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, to support your entry on Form 1040. 11 Form 8958 required It appears you have allocated community property on your tax return. Send us a completed Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, to support your return. 12 Form 8958 incomplete Your Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, is incomplete. Entries are required for your spouse's or partner's first name, last name, and social security number. Send us a completed Form 8958. 13 Schedule SE allocated It appears the self-employment tax from Schedule SE has been allocated. Self-employment tax can't be allocated. Please explain your figures and let us know if all the self-employment income reported on Schedule SE belongs to you alone. 14 Form W-2 required Send us the Forms W-2 used to support the income you reported on Schedule C, line 1. If you received a Form 1099-NEC or Form 1099-MISC for payment in cash for services or for non-employee compensation and the payer did not withhold Social Security and Medicare taxes, send us a completed Schedule SE. If you are not liable for self-employment tax, provide an explanation. 15 Schedule C/F missing We are missing information needed to support your entry on Form 1040, ______. It appears more than one schedule was used to compute the amount. Send us all the schedules used to support the amount. Note: TY18 and later, complete fill-in with "Schedule 1, line ___" ; TY17 and prior, complete fill-in with "line ___" . 16 Schedule C, line 1, inconsistent Explain the amount you entered on Schedule C, line 1, for statutory income. Your entry is inconsistent with the statutory wages reported on your Form W-2. 17 Schedule C, line 1 - SE and W-2 income - Form W-2 present Send us two completed Schedules C; one for statutory income and one for the other income reported on line 1 of Schedule C. Also, send a completed Schedule SE if you received payment in cash or as a non-employee, and the payer didn't withhold Social Security and Medicare taxes. If you are not liable for self-employment tax, provide an explanation. 18 Schedule C, line 1 - SE and W-2 income – No Form W-2 Send us two completed Schedules C; one for statutory income and one for the other income reported on line 1, along with Form W-2 to support the wage income. Also, send a completed Schedule SE if you received payment in cash or as a non-employee, and the payer didn't withhold Social Security and Medicare taxes. If you are not liable for self-employment tax, provide an explanation. 19 Form 8839 and supporting adoption documents Send us a completed Form 8839 and provide adoption-related documents to support your claim. Documentation must be provided for each child claimed, including any credit carryforwards from a previous year. The required documentation varies depending on whether the adoption is final or whether the child has special needs. See the Form 8839 instructions for requirements. 20 Form 5405, line 2 You have conflicting entries on your Form 5405 regarding whether you are required to repay the credit. You checked the box on line 2, Form 5405, and made entries in Part II for a repayment. Send us a corrected Form 5405. 21 Form 5405 (FTHBC) multiple disposition boxes checked line 3 (line 13 PY) You checked more than one box (boxes a – h) on Form 5405 to define the disposition of your home. Please tell us which one best describes the disposition of your main home. 22 Form 5405 (FTHBC) - name/SSN doesn't match Primary The social security number or name listed on your Form 5405 doesn't match the social security number or name of the primary taxpayer shown on page 1 of your tax return. Send us the correct name and social security number of the person filing Form 5405. 23 Second correspondence Thank you for sending us the information we requested on your tax return for the period shown on page 1 of this letter. We still need more information to process your return. 24 Missing signature - spouse refuses to sign - FS2 (Married Filing Jointly) only We can't process your return as filed. If this is a joint return, both spouses must sign. If you and your spouse do not agree to file a joint return, you must use a different filing status on your return. See Publication 501 for more information concerning your filing status options. 25 Claiming exemption for deceased spouse You may file a joint return, if your spouse died during the tax year and you didn't remarry during the tax year. If you have dependent children, you may claim qualifying Surviving Spouse status for the following two years. Send us your spouse's name and social security number. 26 Form 8283, Schedule A Send us a completed Form 8283, Noncash Charitable Contribution. The appraiser must complete and sign Part IV, Declaration of Appraiser, on Form 8283. If you use appraisals by more than one appraiser, or if two or more appraisers contribute to a single appraisal, all the appraisers must sign Part IV of Form 8283. 27 Schedule A, Art You checked box "a" (Art contribution of $20,000 or more) on line 2 of Form 8283, Noncash Charitable Contributions. An art deduction of $20,000 or more requires a separate qualified appraisal. Also, entries in Section B of Form 8283 require Parts IV and V to be completed. Send us a complete copy of the signed appraisal and a completed Form 8283, if applicable. 28 Credit for Elderly (CFE) – IRS computes To have the IRS figure your credit for the elderly, you must send us a completed Schedule R. Check the correct box in Part I, and fill in Part II, and lines 11 and 13 of Part III, if they apply to you. 29 EIC – IRS computes To have the IRS figure your earned income credit, you must send us a completed Schedule EIC. 30 TY17 through TY12 Schedule 8812, Part 1 Schedule 8812, Part I, must be completed for each dependent that has an Individual Taxpayer Identification Number (ITIN) and is a qualifying child for the child tax credit. Send us a completed Schedule 8812. 31 Form 1095–A Send us a copy of your Form 1095-A, Health Insurance Marketplace Statement, to support your entries on Form 8962, Premium Tax Credit. If you didn't receive one or your Form 1095-A is incorrect, visit www.healthcare.gov or your state marketplace website. 32 Loose Schedule H missing signature (Code & Edit Only) If you are not required to file a tax return, send us a completed Part IV, Schedule H, with your original signature. If someone other than the taxpayer is signing Schedule H, include a power of attorney, court certificate or Form 2848. 33 Form 3468, NPS Send us a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part 2- Description of Rehabilitation), to support your rehabilitation credit on Form 3468, Investment Credit. 34 Schedule A, Noncash contributions > $500,000 You claimed a charitable deduction of more than $500,000 on Schedule A, line __. A deduction of more than $500,000 requires a separate qualified appraisal. Also, entries in Section B of Form 8283 require Parts IV and V to be completed. Send us a complete copy of the signed appraisal and a completed Form 8283, if applicable. 35 Form 1040, line 40 (disaster notated) Schedule A is incomplete or missing from your return. Complete the schedule with information that supports your entry for itemized deductions on Form 1040. If applicable, you must also submit any supporting forms for Schedule A, such as Form 4684. 36 Missing multiple attachments Your return is incomplete. Your supporting forms and attachments are missing and required to process your return. You must resubmit all applicable forms and schedules to support your entries on pages 1 and 2 of your return. Note: This fill-in should be used only when paragraphs I through N are not adequate to request all missing forms and schedules. 37 SE Tax liability The income you reported on line(s) ______, Form _______, indicates you may be liable for self-employment tax. This tax applies when Social Security and Medicare taxes are not withheld from your earnings. For example, if you received cash for services performed, Form 1099-MISC or Form 1099-NEC for nonemployee compensation, your earnings may be subject to self-employment tax. Note: Use this fill-in only when the taxpayer appears to be liable for Self-Employment Tax on more than one line of the return. 38 Thank You, Second Correspondence (PY) Thank you for sending us the information we requested. We still need more information. The adjusted gross income transferred from page 1 to page 2 of your return doesn't match your originally filed return. Send us a newly completed tax return with your original signature(s). Include all forms and schedules required to support your tax return entries. 39 Form 5405 disposition Your Form 5405 shows a disposition or change in the use of your main home. It also shows conflicting entries regarding whether you are required to repay the credit. If you checked the box on line 12 of Form 5405, no repayment of the credit is required. Provide an explanation for your entries in Part IV. 40 FS 3 with spousal income Your return includes income for a spouse whom you claimed as a dependent. You must refile as either married filing jointly to include spousal income, or each spouse must file as married filing separately and report their individual income. Resubmit a corrected return with your original signature(s). Enclose all forms, schedules, and Forms W-2 used to complete your tax return. 41 Form 8959, line 19, withholding support The Forms W-2, submitted with your tax return, are insufficient to support the amount you claimed for withholding on Form 8959, line 19. Submit all applicable Forms W-2 used to support this amount. 42 Section 965 claims support Internal Revenue Code (IRC) 965 Transition Tax Statement was either not attached or was incomplete. Send us a completed, signed IRC Section 965 Transition Tax Statement to support the Section 965 claims on your tax return. 43 Schedule A, line 11 If you included qualified disaster relief contributions in the total amount on Schedule A, line 11, identify the qualified contribution amount in your response.

# Conversion of TY17-TY14 Forms 1040, 1040A, and 1040EZ, Using 2025 Form 6114, 6114-A and/or Schedules

Exhibit 3.11.3-19 Conversion of TY17-TY14 Forms 1040, 1040A, and 1040EZ, Using 2025 Form 6114, 6114-A and/or Schedules TY17-TY14 Form 1040 Prior Year Form 1040A Prior Year Form 1040EZ Edit to Form 6114 or Form 6114-A Line 7 Line 7 Line 1 Line 1a Line 8a Line 8a Line 2 Line 2b Line 8b Line 8b Line 2a Line 9a Line 9a Line 3b Line 9b Line 9b Line 3a Line 10 Schedule 1, Line 1 Line 11 Schedule 1, Line 2a Line 12 Schedule 1, Line 3 Line 13 Line 10 Line 7a Line 14 Schedule 1, Line 4 Line 15a Line 11a Line 4a Line 15b Line 11b Line 4b Line 16a Line 12a Line 5a Line 16b Line 12b Line 5b Line 17 Schedule 1, Line 5 Line 18 Schedule 1, Line 6 Line 19 Line 13 Line 3 Schedule 1, Line 7 Line 20a Line 14a Line 6a Line 20b Line 14b Line 6b Line 21 Schedule 1, Line 9 Line 22 Line 15 Line 9 Line 23 Line 16 Schedule 1, Line 11 Line 24 Schedule 1, Line 12 Line 25 Schedule 1, Line 13 Line 26 Schedule 1, Line 14 Line 27 Schedule 1, Line 15 Line 28 Schedule 1, Line 16 Line 29 Schedule 1, Line 17 Line 30 Schedule 1, Line 18 Line 31a Schedule 1, Line 19a Line 31b Schedule 1, Line 19b Line 32 Line 17 Schedule 1, Line 20 Line 33 Line 18 Schedule 1, Line 21 Line 34 Line 19 Schedule 1, Line 22 Line 35 Schedule 1, Line 25 Line 36 Dotted Portion Schedule 1, Line 25 MSA MSA Schedule 1, Line 23 Line 36 Line 20 Line 10 Line 37 Line 21 Line 4 Line 11a Line 43 Line 27 Line 6 Line 15 Line 44 Line 28 Line 10 Line 16 Line 45 Schedule 2, Line 2 Line 46 Line 29 Schedule 2, Line 1a Line 48 Schedule 3, Line 1 Line 49 Line 31 Schedule 3, Line 2 Line 50 Line 33 Schedule 3, Line 3 Line 51 Line 34 Schedule 3, Line 4 Line 52 Line 35 Line 19 Line 53 Schedule 3, Line 5a Line 54 Schedule 3, Line 7 Line 54A Schedule 3, Line 7 Line 54B Schedule 3, Line 7 Line 54C Schedule 3, Line 7 Line 55 Line 36 Line 21 Line 57 Schedule 2, Line 4 Line 58 Schedule 2, Line 7 Line 59 Schedule 2, Line 8 Line 60a Schedule 2, Line 9 Line 62a Schedule 2, Line 11 Line 62b Schedule 2, Line 12 Line 63 Line 39 Line 24 Line 64 Line 40 Line 25d Line 65 Line 41 Line 26 Line 66a Line 42a Line 27a Line 66b Line 42b Line 1i Line 67 Line 43 Line 28 Line 68 Line 44 Line 29 Line 69 Line 45 Schedule 3, Line 9 Line 70 Schedule 3, Line 10 Line 71 Schedule 3, Line 11 Line 72 Schedule 3, Line 12 Line 73 Schedule 3, Line 14 Line 73A Schedule 3, Line 13a Line 74 Line 46 Line 33 Line 76a Line 48a Line 13a Line 35a Line 77 Line 49 Line 36 Line 78 Line 50 Line 14 Line 37 Line 79 Line 51 Line 38