IRM 3.12.8 — Information Returns Processing

# Part 3. Submission Processing

Chapter 12. Error Resolution Section 8. Information Returns Processing 3.12.8 Information Returns Processing Manual Transmittal September 10, 2025 Purpose (1) This transmits revised IRM 3.12.8, Error Resolution, Information Returns Processing. Material Changes (1) IRM 3.12.8.1 - Updated information throughout the subsection to align with IR Modernization processing. (2) IRM 3.12.8.1.3(4) - Added IRRP submissions to the items the Team manager assigns. (3) IRM 3.12.8.1.6(1) - Added CUSIP Number (Committee on Uniform Security Identification Procedures) to the Terms/Acronym/Definition table. (4) IRM 3.12.8.2.2(2) - Added Program Code 44310. (5) IRM 3.12.8.7(3) - Updated from Form 1099-QA to Form 5498-QA. IPU 25U0430 issued 04-07-2025. (6) IRM 3.12.8.7(3) - Updated with PY 26 information. (7) IRM 3.12.8.7.1(1) - Updated Form 1099 series returns to information returns. IPU 25U0430 issued 04-07-2025. (8) IRM 3.12.8.7.1(1) - Removed Exception for Form 1099-QA. Form 1099-QA is now processed by IRIS. (9) IRM 3.12.8.7.1(3) - Removed IR Mod Release 1.3. Images for information returns are not available in IRIS. (10) IRM 3.12.8.7.2(4) - Updated Form 1099 series returns to information returns. IPU 25U0430 issued 04-07-2025. (11) IRM 3.12.8.7.3(7) b) - Removed Exception that Form 1099-QA is not included in IRRP processing. It will be included for PY 26. (12) IRM 3.12.8.8(1) and (2) - Updated information for processing year 2026. (13) IRM 3.12.8.8.2(1) - Updated Box 2b and Box 3 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (14) IRM 3.12.8.8.2(3) - Updated Box 1, and Box 5a through 5l correction procedures. IPU 25U0430 issued 04-07-2025. (15) IRM 3.12.8.8.3(1) - Updated Box 10 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (16) IRM 3.12.8.8.4(1) - Updated Box 2c and Box 2d Box type information to match with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (17) IRM 3.12.8.8.7(1) - Updated Boxes Displayed to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (18) IRM 3.12.8.8.10(3)a, d, e, i - Updated Correction Procedures for Box 4 and Box 11. (19) IRM 3.12.8.8.11(1) - Updated Box 4 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (20) IRM 3.12.8.8.12(1) - Updated Box 4 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (21) IRM 3.12.8.8.13 - Added a new subsection for Form 1099-DA, Digital Asset Proceeds From Broker Transactions, with instructions to resolve errors using the Information Returns Review Portal (IRRP). Renumbered remaining subsections. (22) IRM 3.12.8.8.14(1) - Corrected form name from Form 1099-INT to Form 1099-DIV. IPU 25U0430 issued 04-07-2025. (23) IRM 3.12.8.8.15 - Updated Correction Procedures for consistency. (24) IRM 3.12.8.8.16(1) - Updated Box 14 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (25) IRM 3.12.8.8.17(2) and (3) - Updated Form 1099-K checkbox error conditions and correction procedures to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (26) IRM 3.12.8.8.20 - Removed Excess golden parachute payments. The field moved from Form 1099-MISC to Form 1099-NEC for PY26. (27) IRM 3.12.8.8.21(1), (2), (3)b, c, d, e, f - Added Excess golden parachute payments. The field moved from Form 1099-MISC to Form 1099-NEC for PY26. Updated correction procedures throughout subsection. (28) IRM 3.12.8.8.25 - Added a new subsection for Form 1099-QA, Distributions from ABLE Accounts, with instructions to resolve errors using the Information Returns Review Portal (IRRP). Renumbered remaining subsections. (29) IRM 3.12.8.8.26(1) - Corrected form name from Form 1099-Q to Form 1099-R. IPU 25U0430 issued 04-07-2025. (30) IRM 3.12.8.8.27(1) - Updated Box 3 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (31) IRM 3.12.8.8.28(1) - Updated Box 3 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025. (32) IRM 3.12.8.8.34 - Added new subsection for Form 5498-QA, ABLE Account Contribution Information, with instructions to resolve errors using the Information Returns Review Portal (IRRP). Renumbered remaining subsections. (33) IRM 3.12.8.8.36(1) - Added Box 3, Box 5, Box 6, Box 8, Box 10, Box 11, and Box 12 to the Boxes Displayed. IPU 25U0387 issued 03-17-2025. (34) Exhibit 3.12.8-9 - Updated Signs of Fraud paper error registers and IRRP. (35) Updated Error Corrections for consistency. (36) Editorial changes made throughout the IRM include: Corrected spelling and grammatical errors Corrected references, citations, and links Updated Figures and Exhibits Updated dates throughout including Tax Periods and Received Dates Updated form titles Deleted old line numbers throughout Effect on Other Documents IRM 3.12.8, Error Resolution, Information Returns Processing, dated November 25, 2024 (effective January 1, 2025) is superseded. This IRM incorporates IRM Procedural Updates (IPU) 25U0387 issued March 17, 2025 and IPU 25U0430 issued April 07, 2025. Audience Taxpayer Services, Submission Processing, Input Correction Operation, Error Resolution Tax Examiners and Small Business/Self Employed Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Taxpayer Services

# Program Scope and Objectives

3.12.8.1 (01-01-2026) Program Scope and Objectives This program corrects inconsistencies in the income documents prior to posting for use by the Internal Revenue Service (IRS) for a variety of programs and purposes. Purpose: This subsection gives instructions for correction of paper register on income information return inconsistencies prior to posting to the Information Return Master File (IRMF). Audience: These procedures apply to Taxpayer Services (TS), Submission Processing (SP), Input Correction Operation (ICO), tax examiners, quality reviewers, leads, clerks and managers at all campuses. Policy Owner: Director, Submission Processing. Program Owner: Submission Processing, Return Processing Branch, Business Master File (BMF) Section. Primary Stakeholders: Small Business/Self Employed (SB/SE), Examination Operation, Headquarters Examination. Program Goals: Correct prior year paper income information return data records processed through Integrated Submission and Remittance Processing System (ISRP) failing Information Return Paper Processing Document (IRPPD) validations in Generalized Mainline Framework (GMF) runs appearing on paper Error Register. Correct current processing year information return data records processed through the Service Center Recognition/Image Processing System SCRIPS scanned income information return data records failing Information Returns Intake System (IRIS) business rules by using the IR Mod Employee Information Returns Review Portal (IRRP).

# Background

3.12.8.1.1 (01-01-2026) Background Filers send paper information returns to the IRS to fulfill the filing requirement and provide their taxpayer identification number (TIN). The IRS converts processable paper returns to electronic data. Data records failing IRPPD validations and business rules in the Information Returns Intake System (IRIS) fallout to paper error registers or the Information Returns Review Portal (IRRP). Error Resolution employees resolve errors allowing, the information to post to Master File. Filers can also create, upload, edit, and view information and downloaded completed copies of information returns to the IRS using Information Returns Intake System (IRIS) to fulfill the filing requirement electronically. These data records do not fallout to error in IRRP for correction.

# Authority

3.12.8.1.2 (01-01-2023) Authority Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC), IRC 6721. Amendments to the IRC by acts, public laws, Treasury determinations, rules, and regulations such as the following: The Housing and Economic Recovery Act of 2008 American Recovery and Reinvestment Act of 2009 Tax Increase Prevention Act of 2014 Trade Preferences Extension Act of 2015 Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 Hiring Incentives to Restore Employment (HIRE) Act The Protecting Americans from Tax Hikes (PATH) Act Emergency Economic Stabilization Act Foreign Account Tax Compliance ACT (FATCA) Tax Cuts and Jobs Act (TCJA) of 2017 Note: The above list does not include all updates to the IRC. Policy Statements for Submission Processing are found in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

# Roles and Responsibilities

3.12.8.1.3 (01-01-2026) Roles and Responsibilities The Director of Submission Processing approves and authorizes the policy present in this IRM. The Department manager secures, assigns, and conducts training for the staff who perform the tasks throughout this instruction. The Planning and Analysis Staff gives feedback and support to local management to achieve and effectively monitor schedules. The Team manager assigns the Error Register and IRRP submissions to control workflow and resolve error conditions listed in this IRM. The employee (tax examiner or quality reviewer) follows IRM instruction to correct the paper Error Register and IRRP submissions which will resolve error conditions for proper posting.

# Program Management and Review

3.12.8.1.4 (01-04-2024) Program Management and Review Program Reports: Consult IRM 3.12.37, Error Resolution, Individual Master File (IMF) General Instructions, and IRM 3.12.38, Error Resolution, Business Master File (BMF) General Instructions, for control of Error Registers and Service Center ordering of Error Register Display Request Card for paper filing. Below is a list of Error Register reports to complete and use to monitor the error inventory in the Service Center. GMF 10-40, Error Display Run Control Report, generates daily as a computer summary of the error processing GMF 10-41, IRP Error Register, generates daily errors needing correction by Error Resolution (ERS) GMF 10-42, Error Register Summary, produced when the Error Register prints, has the sum totals for each type of error document by parent program number GMF 10-43, Daily Error Volume Report, listing of volumes of error records in each program on the error tape (recirculation file) The Information Returns Review Portal (IRRP) has several features to view and manage electronic filing submissions identified by Information Returns Intake System (IRIS) as having errors. A manager can view both assigned and unassigned submissions in IRRP using the dashboard page. Submissions are assigned by the manager to the tax examiner, who completes, corrects, or flags the submissions. Once corrections are complete, a manager may assign complete submissions to quality review, or submit the corrected submission back to IRIS. Program Effectiveness: Management measures goals using documents per hour reports. Each function must complete the required inventory prior to the program completion date stated in IRM 3.30.123, Work Planning and Control, Processing Timeliness: Cycles, Criteria and Critical Dates. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration.

# Program Controls

3.12.8.1.5 (01-04-2024) Program Controls Each workday Generalized Mainline Framework (GMF) runs for paper returns and creates the Error Register based on Form 6826, Error/Reject Display Request Card, requested by the site. See IRM 3.12.38.2.2, Form 6826 - Service Center Replacement System (SCRS) Error/Reject Display Request Card, and IRM 3.12.37.10, Form 6826, Error/Reject Display Request Card, for instruction on preparation of the request. The Daily Error Volume Report (GMF 10-43) lists the volume of error records in each program by Julian date followed by a summary page reflecting the volume of all records in error. A manager can control both assigned and unassigned submissions in the Information Returns Review Portal (IRRP) by referring to the "Total Submission Count" and "Total Form Count" that display on each page. These counts will update continuously and can be used to determine inventory management.

# Term/Acronym/Definition

3.12.8.1.6 (01-01-2026) Term/Acronym/Definition Terms or acronyms present in this Internal Revenue Manual (IRM) include: Term/Acronym Definition AC Action Code ATC Account Type Code AUSPC Austin Submission Processing Campus BMF Business Master File CUSIP Number Committee on Uniform Security Identification Procedures Number DLN Document Locator Number EIN Employer Identification Number EUP Employee User Portal FATCA Foreign Account Tax Compliance Act FLC File Location Code GMF Generalized Mainline Framework IMF Individual Master File IRA Individual Retirement Account IRIS Information Returns Intake System IRM Internal Revenue Manual IR MOD Information Returns Modernization IRP Information Return Processing IRPPD Information Return Paper Processing Document IRRP Information Returns Review Portal ISRP Integrated Submission and Remittance Processing KCSPC Kansas City Submission Processing Campus MCC Major City Code MFT Master File Tax NTIN Negative TIN system OSPC Ogden Submission Processing Campus Payer Filer of income returns normally listed in Section 16 Payee Taxpayer reported receiving income listed in Section 01 and returns other than Document Code (Doc Code) 69 PMF Payer Master File SCCF Service Center Control File SCRIPS Service Center Recognition/Image Processing System SCRS Service Center Replacement System SEID Standard Employee Identifier SME Subject Matter Expert SSN Social Security Number TIN Taxpayer Identification Number TS Note: Previously W&I Taxpayer Services Note: Previously Wage and Investment YYTY Current tax year processed YYPY Current processing year ZIP Zone Improvement Plan

# Related Resources

3.12.8.1.7 (01-01-2024) Related Resources The following lists additional resources to use in conjunction with the instructions found in this IRM: IRM 3.10.8, Campus Mail and Work Control, Information Return Processing IRM 3.12.37, Error Resolution, IMF General Instructions IRM 3.12.38, Error Resolution, BMF General Instructions IRM 3.24.8, Information Returns Processing IRM 3.41.269, Information Returns Processing on SCRIPS Document 12990, IRS Records Control Schedules Locate IRMs on Servicewide Electronic Research Program (SERP). Specific instructional links available on the BMF ERS / Rejects Research Portal and the IMF ERS/Rejects Portal. 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, and additional information on the Taxpayer Bill of Rights.

# General Paper Error Register Correction Procedure

3.12.8.2 (01-01-2022) General Paper Error Register Correction Procedure These instructions cover the correction of Error Registers for the following income information returns processed on paper intake systems Integrated Submission and Remittance Processing (ISRP). and Service Center Recognition/Image Processing System (SCRIPS): Form 1096, Annual Summary and Transmittal of U.S. Information Returns, both current and delinquent processed to the Payer Master File (PMF) Form 1097-BTC, Bond Tax Credit Form 1098, Mortgage Interest Statement Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes Form 1098-E, Student Loan Interest Statement Form 1098-F, Fines, Penalties, and Other Amounts Form 1098-Q, Qualifying Longevity Annuity Contract Information Form 1098-T, Tuition Statement Form 1099-A, Acquisition or Abandonment of Secured Property Form 1099-B, Proceeds From Broker and Barter Exchange Transactions Form 1099-C, Cancellation of Debt Form 1099-CAP, Changes in Corporate Control and Capital Structure Form 1099-DIV, Dividends and Distributions Form 1099-G, Certain Government Payments Form 1099-INT, Interest Income Form 1099-K, Payment Card and Third Party Network Transactions Form 1099-LS, Reportable Life Insurance Sale Form 1099-LTC, Long-Term Care and Accelerated Death Benefits Form 1099-MISC, Miscellaneous Information Form 1099-NEC, Nonemployee Compensation Form 1099-OID, Original Issue Discount Form 1099-PATR, Taxable Distributions Received From Cooperatives Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530) Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1099-S, Proceeds From Real Estate Transactions Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Form 1099-SB, Seller's Investment in Life Insurance Contract Form 3921, Exercise of an Incentive Stock Option Under Section 442(b) Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) Form 5498, IRA Contribution Information Form 5498-ESA, Coverdell ESA Contribution Information Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information Form W-2G, Certain Gambling Winnings This IRM cannot address every possibility present while correcting returns or documents. Consider taxpayer intent. Refer cases with issues not covered to Subject Matter Expert (SME), lead or manager to determine the proper course of action. Submit request for IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

# Error Register Format

3.12.8.2.1 (06-05-2020) Error Register Format See IRM 3.12.37.11.2, Error Register Title Line, to determine corresponding fields on raw or loop paper registers.

# Function Codes

3.12.8.2.2 (01-01-2026) Function Codes The Function Code is a three-digit code used to describe what is being done to the return and by whom. Function Codes are used in combination with Program Codes. Use Function Code "270" and Program Code 44310 when working paper register. Use Function Code "330" and Program Code 44340 when working errors on the Information Returns Review Portal (IRRP).

# Program Codes

3.12.8.2.3 (01-01-2021) Program Codes Program Codes, as they appear on Error Register, and Return Type Document Codes for each program are listed in the table below. Return Type Document Codes processed exclusively on ISRP show an asterisk. Program Code Return Type Document Codes 44310 ISRP ENTERED 69 78* 44340 SCRIPS ENTERED 28 31 50 58 69 71 75 79 80 83 84 85 86 91 92 95 96 97 98

# Information Return Processing (IRP) Error Reasons Codes

3.12.8.2.4 (01-04-2024) Information Return Processing (IRP) Error Reasons Codes Error Reason Codes appear in the return header line of the error register. Refer to the instructions below to process paper IRP returns using error register. Use these codes as a guide to correct the paper error record. Additional errors, if present, are identified by the Error Reason Code. Error Reason Codes on IRP paper Error Register are shown below: 11 14 15 16 17 18 19 AA Error Reason Code 11 shows one of the following error conditions: The Zone Improvement Plan (ZIP) Code does not match the state. The ZIP Code present for a document with a period "." in the State Code Field is valid only for foreign addresses. The document has a state with a Major City Code. Clear by deleting the state. Error Reason Code 14 shows one of the following error conditions: The return has an Account Type Code "T" or "J" (foreign information returns) without a Foreign Country Code. The return has an Account Type Code other than "T" or "J" with a Foreign Country Code present. Error Reason Code 15 shows the Tax Class, Document Code, or File Location Code of the payer Document Locator Number (DLN) does not match the document being processed. Error Reason Code 17 shows an error detected by ISRP. When this occurs, an Error Indicator code appears next to one or more of the section numbers. Review the entire document for errors. See IRM 3.12.8.2.6, Error Indicators, for more information. Error Reason Code AA shows an invalid correction attempt. See IRM 3.12.8.2.6, Error Indicators, for invalid correction attempts.

# Information Return Processing (IRP) Action Codes (AC)

3.12.8.2.5 (01-01-2016) Information Return Processing (IRP) Action Codes (AC) Enter at least one Action Code (AC) on the paper Error Register to correct an error item. Valid Action Codes for IRP Error Registers are shown below: AC "2" AC "6" AC "7" Action Code "2" : Enter this code to the left of Section 01 to delete an entire return. See IRM 3.12.8.2.8, Deleting Error Records, for details on deleting returns from the Error Register. Use a SCCF adjustment indicator of D, N, or R after AC "2" . Never use any other Action Code with AC "2" . Action Code "6" : Enter to the left of the proper section(s) to change data field(s) in a section. Enter at each section with a correction. At least one field within the section shows correction by lining through the incorrect field(s) and entering the correct data above the lined-out field(s). Notate on the register the span of documents needing correction if a consecutive correction for Section 16 applies to multiple documents. Caution: Not notating the consecutive changes needed results in improper data entry. Action Code "7" : Enter this code to the left of Section 01 to validate data on the Error Register as correct. Use this code to bypass certain validity and consistency checks. Never use AC "7" with any other Action Code. Never use AC "7" when "%%" appears in the document identification line. Caution: If used, all remaining documents in the block continue to loop on the register until corrected individually.

# Error Indicators

3.12.8.2.6 (01-01-2022) Error Indicators The following Error Indicators represent invalid sections on paper Error Register. Error Indicator Number Error Description Condition 1 2 ISRP Error Section Length Error Required fields in a section not all present; or The section has more fields than allowed. 4 Field Length Error Too many characters present in a variable field. Too few characters present in a fixed field. A non-numeric character in the unit position of a right justified field. Non-numeric data in a money field. Assigned to more than one section even though not all sections show an error. Correct all sections in error when this occurs with AC "6" . The Error Indicator Number 4 for any section, correct as is, does not clear the first correction attempt. The document loops on the Error Register. When it loops, clear the document from the Error Register with AC "7" , unless an error not previously corrected requires AC "6" . G Required Section Not Input Data transcription has deleted a required section. 5 Duplicate sections entered or entered out of order Data transcription has added sections in addition to screen prompt given. Enter a dummy correction in the section with no error to keep the error from looping. Example: If Error Indicator Number 4 appears before both Sections 01 and 02, but only Section 01 has an error, use AC "6" to correct Section 01 and an AC "6" to place an entry in Section 02 currently present on the record. Caution: Do not do this on parent document, Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Enter a hyphen "-" in Section 02, Field A (Payer Account Number for payee) if the field is blank or re-enter the original entry present using an AC "6" . This forces a dummy correction to Section 02. Caution: Do not do this on parent document. Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

# Account Type Code

3.12.8.2.7 (01-01-2016) Account Type Code Account Type Code (ATC) appears on the Error Register in the block identification line. The ATC transcribed appears physically on the Transaction Code Box of Form 1332, Block and Selection Record, (or on Form 3893, Re-Entry Document Control) on documents input through ISRP. ATCs defined below: ATC Definition B Form 1096 prepared and submitted by the payer. Processed through Integrated Submission and Remittance Processing System (ISRP). C Form 1096"Dummy" prepared by the IRS because the payer did not submit a Form 1096. Processed through ISRP. J Electronically filed returns from a Foreign Treaty Country. Currently not used. P The block of returns has domestic payer(s) processed by ISRP. T Paper filed returns from a Foreign Treaty Country payer(s), for Individual Master File (IMF) type payees, and processed by ISRP. Currently not used. M Returns processed through SCRIPS and re-input through ISRP. S A return processed through SCRIPS. Z Code reserved and currently not used.

# Deleting Error Records

3.12.8.2.8 (01-01-2024) Deleting Error Records In general, delete a paper return from the error tape for one of the following reasons: Error Record Deleted Condition Duplicate Document Locator Numbers (DLNs) assigned If duplicate DLNs are assigned, delete one of the documents and return it to Receipt and Control for renumbering and re-input. Include the Section 16 DLN. Use AC "2" and Error/Reject Disposition Code D to delete the return from the error tape. Return mis-blocked. Exception: Form 1099-INT, Interest Income, blocked with Form 1099-DIV, Dividends and Distributions Prepare Form 4227, Intra-SC Reject or Routing Slip, for re-input. Notate on Form 4227"Re-input" and attach to the mis-blocked return. Reminder: Renumbered and re-blocked prior to re-input mis-blocked returns. Use AC "2" and Error/Reject Disposition Code N to delete the return from the error tape. Receipt and Control Operation (RCO) erroneously sent the return for processing. Note: Find selection criteria in IRM 3.10.8, Information Return Processing Delete the return if it does not meet the selection criteria. Prepare Form 4227 by notating "Delete" and attach to the return to be deleted. Use AC "2" and Error/Reject Disposition Code D to delete the return from the error tape. Return with conflicting information and Filer's intent not clear If specific correction instruction is not present in the IRM, use AC "2" and Error/Reject Disposition Code D to delete the return. Fraud Use AC "2" and Error/Reject Disposition Code D to delete the return from the error tape. Re-input (with Form 3893, Re-Entry Document Control) using the original DLN, deleted Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and Form W-2G, Certain Gambling Winnings. Use AC "2" , Error/Reject Disposition Code "R" to delete an item above and re-input with the same DLN unless originally assigned an incorrect DLN. In certain cases, deleting returns for re-input creates less work even though they meet the selection criteria and has the correct DLN. To do this, use AC "2" , Error/Reject Disposition Code "R" . In these cases, re-input the return without renumbering and re-blocking. Prepare Form 3893, Re-Entry Document Control, and attach to the return(s). In addition, place the Account Type Code, Amended Doc Code (F or G), and payer count in "Trans Code" box. For every return attached to Form 3893, Re-Entry Document Control, where the payer data changes, edit the 14-digit payer DLN (except foreign returns), payer name and Taxpayer Identification Number (TIN) (also, Foreign Country Code for foreign returns), according to instructions in IRM 3.12.8.6, Section 16 Error Register. Edit the payer's address according to instructions in IRM 3.12.8.6, Section 16 Error Register. Do not edit a foreign payer's address. Account Type Code "S" appears as "M" on Form 3893, Re-Entry Document Control, for re-input through ISRP. An Error/Reject Disposition Code is required when a return is deleted. This disposition code automatically adjusts the Service Center Control File (SCCF). Use one of the following codes. Code Action Use When: D Delete Documents not fit for processing or selectable for sample, or with unknown DLN. Note: Never used for Form 1096, Form 1099-R, or Form W-2G. R Re-input A document requires deletion and re-processing using the same DLN. N Renumber Document deleted and re-input using a different DLN. Do the following: Renumber and assign a new DLN. Place the new DLN above the original DLN in the document ID line and cross out the original DLN. Enter one of the following master file codes for a document renumbered outside of ISRP: IMF - Individual Master File BMF - Business Master File EPMF - Employee Plans Master File IRAF - Individual Retirement Account File NMF - Non master file Do not code a new DLN when using Error/Reject Disposition Codes D or R. Enter the Master File Tax Code (MFT Code) and Error/Reject Disposition Code "R" on Form 3893, Re-Entry Document Control, for re-input returns with the same DLN. If the MFT requires changing, renumber the document using Error/Reject Disposition Code N. If the Account Type Code changed use Error/Reject Disposition Code "R" . The Error/Reject Disposition Code must appear immediately to the right of AC "2" . Notate the Error/Reject Disposition Code in the remarks section on Form 4227, Intra-SC Reject or Routing Slip and Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control. Edit the 14-digit payer DLN, payer name, payer address (except for foreign returns), and TIN (also Foreign Country Code for foreign returns) when deleting a return for re-input. An Error Deletion List (SCR 11-45) generates when corrections run against the error file, to show all documents deleted by using AC "2" . Do not release any deleted document to Receipt and Control for DLN renumbering and re-input until it appears on the Error Deletion List (SCR 11-45). After verifying a deleted document on the Error Deletion List (SCR 11-45) release the document as follows: For documents deleted with Error/Reject Disposition Code "D" , dispose of the documents per Document 12990, IRS Records Control Schedules, unless the documents require re-input. For documents deleted with Error/Reject Disposition Code "R" , re-input using Form 3893, Re-Entry Document Control. Contact the balancing function to resolve discrepancies found on the Error Deletion List (e.g., return renumbered incorrectly, return coded with Error/Reject Disposition Code "D" re-input, etc.). File the Error Deletion List in the Error Resolution function.

# Error Register Field Breakers

3.12.8.2.9 (01-01-2016) Error Register Field Breakers IRP Error Registers display positive (+) and negative (-) field breakers. Code field breakers in Section 06 if they need changing: Use a comma "," for positive (+). Use a pound sign "#" for negative (-).

# Invalid Correction Attempts

3.12.8.2.10 (01-01-2016) Invalid Correction Attempts Each correction made on the Error Register goes through validity checks. If the correction does not pass these validity checks, Error Reason Code "AA" will display. Action Codes other than 2, 6, or 7 result in an invalid correction attempt.

# Action Code "2" Invalid Use

3.12.8.2.10.1 (01-01-2023) Action Code "2" Invalid Use Invalid correction attempt for Action Code (AC) 2 occurs when: Used with any other Action Code (AC). Not immediately followed by Error/Reject Disposition Codes "R" , "N" , or "D" . Entered in any section other than Section 01. Immediately followed by Error/Reject Disposition Codes "R" or "D" and non-blank data in the correction record. Immediately followed by Error/Reject Disposition Code "N" and: • The correction record lacks a new and valid DLN. • For Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with missing MFT 69 and blank (e.g., shown as a circled 2) for all other income information returns. • The new Account Type Code (if present) has digits and is not alphabetic.

# Action Code "6" Invalid Use

3.12.8.2.10.2 (01-01-2023) Action Code "6" Invalid Use Invalid correction attempt for Action Code (AC) 6 occurs when: Used with any other Action Code (AC) except another AC "6" . The corrected section number does not equal 01, 02, 06, or 16 for all IRP documents except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The section number correction does not equal 01, 02, or 06 for Form 1096. Used to correct more than one section and the section numbers do not appear in ascending order. Not immediately followed by an alpha field designator valid for the section corrected. The alpha field designators within the correction section do not appear in alphabetic sequence. Used to change a field not present on the error tape. The correction section has invalid field breakers, or the field(s) have too many characters (or spaces). The correction section does not have at least one field breaker. Two identical sections numbers exist within a correction record and both sections do not have AC "6" .

# Action Code "7" Invalid Use

3.12.8.2.10.3 (01-01-2023) Action Code "7" Invalid Use Invalid correction attempt for Action Code (AC) 7 occurs when: Used with any other Action Code (AC). The correction record contains anything other than the error sequence number, Section 01 and AC "7" .

# Delinquent Transmittals

3.12.8.2.11 (01-01-2016) Delinquent Transmittals Process all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to the Payer Master File (PMF) regardless of when received. Process late transmittals for the current year processed (YYTY). Delinquent transmittals up to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from current year processed (e.g., if YYTY equals current year processed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡). Separate blocks by tax year. The tax year in the block header should match the tax year on the transmittals.

# Section 01 Paper Error Register Instructions

3.12.8.3 (01-01-2023) Section 01 Paper Error Register Instructions Section 01 of the Error Register has payee entity data and payer data shown on Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The fields in Section 01 are listed below: Field Name Field Length Field A Taxpayer Identification Number (TIN) 9 Field B TIN Validity Bypass Indicator 1 Field C Name Control 4 Field D Name Line 1 40 Field E Name Line 2 40 Field F Street Address 35 Field G City 22 Field H State 22 Field I ZIP Code 9 To blank a field in Section 01, line through the incorrect data.

# Section 01, Field A, Taxpayer Identification Number (TIN)

3.12.8.3.1 (01-01-2021) Section 01, Field A, Taxpayer Identification Number (TIN) Only Form 1096, Annual Summary and Transmittal of U.S. Information Returns have a validity check on Section 01, Field A. However, if you notice transcription errors, correct the Error Register by lining through the incorrect TIN and entering the correct TIN above it. Payer documents require a TIN. Caution: NEVER replace or enter a TIN obtained through research on returns with Document Codes other than 69. The TIN present on the form will post in the data record. A return showing a TIN with other than nine numerics is a no-TIN return. Follow instructions for Section 16, payer TIN for corrections to Form 1096. See IRM 3.12.8.6, Section 16 Error Register for instructions. Correct Section 01, Field A, Form 1096, using the Section 16 rules found in IRM 3.12.8.6.7, Section 16, Field G, Payer TIN.

# Section 01, Field B, Taxpayer Identification Number (TIN) Validity Bypass Code

3.12.8.3.2 (01-01-2016) Section 01, Field B, Taxpayer Identification Number (TIN) Validity Bypass Code Only blank allowed.

# Section 01, Field C, Name Control (Four Positions)

3.12.8.3.3 (01-01-2017) Section 01, Field C, Name Control (Four Positions) The Name Control generates from the first four characters in Name Line 1. Alpha or numeric must be in the first position Hyphen "-" and ampersand "&" are only valid in the second, third, or fourth position A single alpha or numeric is valid Blank is valid in the fourth position If the third position is blank, the fourth position requires a blank. If the second position is blank, the third and fourth positions require blanks. If a Name Control generated improperly, correct Name Line 1 with AC "6" . The computer then generates the correct Name Control. Never change Field "C" itself.

# Section 01, Field D, Name-Line 1

3.12.8.3.4 (08-11-2023) Section 01, Field D, Name-Line 1 An entry is required in Field 01-D, Name-Line 1, payee or payer. Valid characters include alpha, hyphen, blank, numeric and ampersand. Line through an invalid name and enter the correct name in Field 01-D. If two or more payee names appear on an information return, enter the names as they appear in Field 01-D. Enter other names found for entry in Field 01-E, Name Line 2. If Field 01-C, Name Control, is blank, but Field 01-D has an entry, then line through the entry in Field 01-D. Use AC "6" and re-enter the name above Field 01-D. The Name Control regenerates systemically after re-input of the Name Line 1. If Field 01-D is not present on the document, research using the Taxpayer Identification Number (TIN) in Field 01-A. Enter the result in Field 01-D. If you cannot find a name, then delete the document according to instructions in IRM 3.12.8.2.8, Deleting Error Records. Before deleting, see the Exception below. Exception: Do not follow this rule on Form W-2G, Certain Gambling Winnings, and Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. If an exception is found, then edit Unknown in Field 01-D. Do not enter a caret for any documents. The entity found in the upper left-hand part of the return belongs to the payer and the lower left-hand part is the payees. Use the table below to help locate the correct entity. Entity Type Found on Form Payee Beneficiary Borrower Debtor Donor Participant Payee Payer/Borrower Payment Recipient Policy holder Shareholder Student Winner Transferor Exception: For Form 1098, Recipient/Lender means payer, and Form 1096 has no payee data. Payer Acquirer Corporation Creditor Donee Filer Issuer Lender Payer Trustee/Trust Exception: For Form 1098, payer/borrower means payee.

# Section 01, Field E, Name-Line 2 (Foreign Street Address)

3.12.8.3.5 (01-01-2018) Section 01, Field E, Name-Line 2 (Foreign Street Address) There is no validity check of Field 01-E, Name Line 2, unless it includes a foreign street address. If transcribed in error, line through the erroneous name in Field 01-E and enter the correct name above it. Field 01-E begins with a percent sign for an in care of name. Do not delete Field 01-E for Document Code 69 if present. Enter the street address (if present) in Field 01-E for foreign payee addresses. Identify foreign addresses by a period "." in the first position of Field 01-H, State.

# Section 01, Field F, Street Address (Foreign City or Province)

3.12.8.3.6 (01-01-2024) Section 01, Field F, Street Address (Foreign City or Province) The system runs validity and consistency checks for Field 01-F, Street Address (Foreign City or Province), on all IRP documents. The valid characters for this field include alpha "A through Z" , numeric "0 through 9" , hyphen "-" , blank "_" , *, and slash "/" . Correct missing or incorrect entries on all documents. Enter the single character "Z" in Field 01-F as the street address when not present or found on the document. Use standard abbreviations shown in Exhibit 3.12.8-7, Abbreviations Used in Entity, when correcting Field 01-F. Limit this entry to 35 positions. If foreign payee address is present, then enter the foreign city or province and the postal code in Field 01-F. Use abbreviations to limit this entry to 25 positions.

# Section 01, Field G, City (Foreign Country)

3.12.8.3.7 (01-01-2023) Section 01, Field G, City (Foreign Country) Alpha characters are required in Field 01-G, City (Foreign Country). Correct numerics present in Field 01-G to alphas. Use standard abbreviations shown in Exhibit 3.12.8-7, Abbreviations Used in Entity, when correcting Field 01-G. Limit this entry to 22 positions. Example: Correct "29 Palms" to "Twenty Nine Palms." Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) is edited to the first three positions of Field 01-G. When present: Remove any additional or other city information from Field 01-G. The state and ZIP Code must match the military state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Code. Major City Codes (MCCs) may be present in Field 01-G. If a valid MCC is present, enter the ZIP Code from Exhibit 3.12.8-3, Major City Codes Sorted by Major City, or Exhibit 3.12.8-4, Major Cities Sorted by Major City Code, in Field I, Zone Improvement Plan (ZIP) Code. If an invalid MCC is present, enter the city and state in Field 01-G and 01-H. If a payee foreign address present: Follow instructions in IRM 3.24.37, General Instructions, for entry of foreign returns. Edit the foreign country in Field 01-G. Note: Do not enter a Foreign Country Code. Use abbreviations as necessary to limit the entry in Field 01-G to no more than 15 positions. Enter three "Z" s (e.g., "ZZZ" ) when you cannot determine Field 01-G.

# Section 01, Field H, State (Foreign Period)

3.12.8.3.8 (01-01-2016) Section 01, Field H, State (Foreign Period) A entry present in Field 01-H, State (Foreign Period), requires a valid ZIP Code in Field 01-I. Both fields appear in error if not compatible with each other. State codes outside the valid range appear in error without a corresponding ZIP Code (unless in an invalid ZIP Code configuration). Always check Field 01-I when correcting Field 01-H. Never assume the ZIP Code found in Field 01-I is correct. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code, to determine the correct first three digits. Blank Field I if unable to determine a correct state. Correct the proper Fields (H, or I). For foreign addresses (including American Samoa and Panama Canal Zone), edit a period"." in the first position of Field 01-H. Correct Field 01-H on the Error Register when the state is in error unless another action will resolve the Field H error. If a valid Major City Code (MCC) is present in Field 01-G and a state code is present in Field 01-H, delete Field 01-H, State. If Field 01-H equals "AA, AE, or AP," use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and ZIP Code. Correct Field 01-I as needed.

# Section 01, Field I, Zone Improvement Plan (ZIP) Code

3.12.8.3.9 (01-01-2023) Section 01, Field I, Zone Improvement Plan (ZIP) Code Field 01-I, Zone Improvement Plan (ZIP) Code, must: Have five or nine numerics. Match the state present in Field 01-H. The first three digits in Field 01-I must match the state followed by two numerics other than 00. Add "01" to Field 01-I when only three numerics are present. Note: Embedded blanks are not allowed and Field 01-1 requires left justification. Determine and enter the correct ZIP Code in Field 01-I. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field 01-I by entering the first three-digit ZIP Code shown for the state followed by the numerics "01." Blank Field I, ZIP Code, and Field H, State, if you cannot determine the ZIP Code. A Major City Code (MCC) present on payee documents requires the ZIP Code. Enter a three-digit ZIP Code shown for the MCC followed by the numerics "01" in Field 01-I. Foreign addresses require a blank ZIP Code Field 01-I. Always verify the ZIP Code for a state, even if Field 01-H is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. If the first three digits of the ZIP Code equals 340, 090 through 098 or 962 through 966, use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and state. Correct Field 01-G, City, and Field 01-H, State.

# Section 02 Paper Error Register Instructions

3.12.8.4 (01-01-2023) Section 02 Paper Error Register Instructions Section 02 of the Error Register has additional payee and payer entity data. The fields in Section 02 are listed below: Field Name Field Length Field 02-A Payer Account N/A Field 02-B 2nd TIN not Indicator 1 Field 02-C Corrected/Amended Indicator 1 Field 02-D Check Digit for Form 1096 N/A Field 02-E Note: An entry in this field is valid only for Document Code 69 Format Code 007 with an Account Type Code "S." TIN Type per PMF source 1

# Section 02, Field A, Payer Account Number for Payee

3.12.8.4.1 (01-01-2022) Section 02, Field A, Payer Account Number for Payee Field 02-A, Payer Account Number for Payee, has no validity check for any payee documents. Correct transcription errors on the Error Register. Remove any entry made on a payer form Document Code 69 Format Code 007. Document Code 69 Format Code 007 displays an asterisk "*" if this field has an entry. Blank Field 02-A to correct.

# Section 02, Field B, 2nd TIN not Indicator

3.12.8.4.2 (01-01-2024) Section 02, Field B, 2nd TIN not Indicator Field 02-B, 2nd TIN not Indicator, is one-position. Valid characters consist of a "1" or blank. An entry of one "1" is valid on the following Document Codes: Document Code 79 - Form 1099-B, Proceeds From Broker and Barter Exchange Transactions Document Code 91 - Form 1099-DIV, Dividends and Distributions Document Code 86 - Form 1099-G, Certain Government Payments Document Code 92 - Form 1099-INT, Interest Income Document Code 10 - Form 1099-K, Payment Card and Third Party Network Transactions Document Code 71 - Form 1099-NEC, Nonemployee Compensation Document Code 95 - Form 1099-MISC, Miscellaneous Information Document Code 96 - Form 1099-OID, Original Issue Discount Document Code 97 - Form 1099-PATR, Taxable Distributions Received From Cooperatives All other Document Codes require an entry of blank in Field 02-B. This field is coded "1" if the "2nd TIN not" checkbox is checked or 2 if blank.

# Section 02, Field C, Corrected/Amended Indicator for Information Return Processing Documents

3.12.8.4.3 (01-01-2023) Section 02, Field C, Corrected/Amended Indicator for Information Return Processing Documents Field 02-C, Corrected/Amended Indicator for Information Return Processing Documents, is a one-position. Valid characters are listed below. "F" - original document "G" - "corrected/amended" document Exception: Document Code 69 Format Code 007 is always original. Correct an entry of "G" to "F." If Field 02-C is correctly coded a "G" , the document can have no money amounts. If Field 02-C is correctly coded a "F" , the document must have at least one money amount except for the following: Form 1098-T, Tuition Statement, Document Code 83. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., Document Code 98. Form 1099-MISC, Miscellaneous Information, Document Code 95 with a Direct Sales Indicator of "1." Form 1099-NEC, Nonemployee Compensation, Document Code 71 with a Direct Sales Indicator of "1." Any form type with a Foreign Account Tax Compliance Act (FATCA) filing requirement indicator of "1." Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69. If an accurate indicator "F" is present with zero money amounts, delete the document using AC "2" and Error/Reject Disposition Code "D" . Exception: Do not delete the income information returns outlined in paragraph (4). .

# Section 02, Field D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S. Information Returns

3.12.8.4.4 (01-01-2016) Section 02, Field D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S. Information Returns Blank any entry in Field 02-D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

# Section 02, Field E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF)

3.12.8.4.5 (01-01-2016) Section 02, Field E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF) Field 02-E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF), is a one-position field. This field causes an error condition for SCRIPS processed forms labeled Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Account Type Code "S." Payee documents and ISRP processed Form 1096 (Account Type Code "B" , "C" , or "M" ) require blanks in Field 02-E. Valid characters include: 1 for BMF. 2 for IMF. 3 for EPMF. 4 for NMF. Input AC "7" to clear if the TIN Type is correct. Input AC "6" to correct an error or remove an invalid entry. An incorrect TIN Type causes error conditions in the TIN Type Field 02-E and Check Digit Field 02-D.

# Section 06 Paper Error Register Instructions

3.12.8.5 (01-01-2024) Section 06 Paper Error Register Instructions Section 06 of the Error Register has money amounts, indicators, and descriptions. Do not code a breaker for a money amount field unless the correction changes it from negative to positive or from positive to negative. Do not enter a negative field indicator when correcting to zero or entering a zero. Note: Zero is not considered a negative number. Money amount fields have a maximum length of 12 positions. Money amount fields reflect dollars only and require all numerics (including zero). Indicator and description fields can have alpha or numeric characters. Returns transcribed with a money amount(s) of one million dollars or greater, or losses equal to or greater than (10,000) fall to the Error Register for review. Review transcription. If transcribed correctly and the documents do not meet fraudulent criteria, use Action Code (AC) "7" . If the documents appear fraudulent delete the data record using AC "2" . See Exhibit 3.12.8-9, Signs of Fraud, for examples of fraudulent criteria. Note: Obtain returns with Account Type Code "S" from SCRIPS. Correct Fields "A" through "U" as needed on the Error Register. If the field has a required money amount, and it is blank, then change the field(s) to a zero. Before changing a blank to zero, verify no significant money amount(s) are present on the document. To zero a field, line through the incorrect data and edit one zero above the incorrect data. Example: Change money amount(s) to zero when a money field is less than one dollar. Do not consider cents from .01 up to .99 a significant money amount and don't round up or down. If selected for processing, returns require a significant amount(s) (greater than 99 cents) in at least one of the required money fields. If the return does not have a significant money amount and is not listed as an exception item listed below, delete the data record with AC "2" and Error/Reject Disposition Code "D." Exception items include: If you cannot determine illegible money amounts, delete the return using AC "2" and route to IRP sort unit to correspond as outlined in IRM 3.10.8.5.2, Review of Information Returns. Accept zero amounts in all money fields for corrected/amended returns. A corrected or amended return has a mark in the corrected box on the face of the form and Section 02 Field C has "G." Caution: Ensure the correction box on the form is marked before changing Section 02, Field C, from "F" (original return) to "G" (corrected return). Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmittal does not include a corrected box. It is always an original document that accepts zero money amounts in Section 06. Accept zero amounts in all money fields if a Direct Sales Indicator of "1" is present. Accept zero amounts in all money fields when a FATCA filing requirement indicator of "1" is present. If for all form types box 4, "Federal income tax withheld," is the only money amount on the return, delete the return using AC "2" and Error/Reject Disposition Code "D." Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Money amount correction, instruction, and explanation appear in the subsections below and are in Document Code order. Exhibit 3.12.8-1, Information Return Processing Format Codes and Required Section 06 Fields for Returns, and Exhibit 3.12.8-2, Information Return Processing Section 06 Fields Transcribed or Scanned, shows the required fields and box (line) numbers the fields represent for the returns. Correct erroneous negative amounts as follows: If the negative amount resulted from a transcription error, correct the field using AC "6" . If a negative amount was erroneously edited or entered, change the field to zero using AC "6" . However, if the correction to zero results in all required money amounts being zero, then refer to IRM 3.12.8.5 (8), Section 06 Error Register, to determine if the record requires deleting. Verify conversion of prior year Form 1096 to the correct processing year format. Do a cursory review of the Section 06 money amounts. Correct transcription errors using AC "6" . Use AC "7" to clear records without errors. If a filer enters more than one amount in a box, enter the total of the two amounts. If a taxpayer enters a negative amount for a positive only field, enter zero. Unused alpha field designators do not print in Section 06.

# Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns

3.12.8.5.1 (01-01-2025) Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns Field A This field reflects the number of original documents transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field. For Account Type Code "B" , "C" , or "M" Form 1096 this entry appears before a slash (/) in Box 3 ("25/" ). If the numbers agree, input AC "7" . Accept only positive (including zero) amounts. For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3. If this field is zero and Field B is also zero, enter 1 in Field A. This field is greater than or equal to Field I, Original Documents Subject to Penalty. If not, both Field A and Field I appear in error. Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only. Field B This field reflects the number of amended detail documents transmitted by the Form 1096. This is not a money field. For Account Type Code "B" , "C" , or "M" Form 1096 this entry is coded after a slash "/" in Box 3 (e.g., "/25" ). If the numbers agree, input AC "7" . Accept only positive (including zero) amounts. For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3. This field is greater than or equal to Field J, Amended Documents Subject to Penalty. If not, both Field B and Field J appear in error. Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only. Field C, Money amount 1 Money amount found in Box 4, "Federal income tax withheld." This field is equal to or greater than zero. Field D, Money amount 2 Money amount found in Box 5, "Total amount reported with this Form 1096." This field is equal to or greater than zero. Field E This field has the TIN type and return code. It is edited before the preprinted or edited return code identifying the type of returns transmitted for ISRP processed returns. SCRIPS processed returns auto generate the field. The valid TIN type code "1" equals Employer Identification Number (EIN). The valid TIN type code "2" equals SSN. This field has one of the following three-digit combinations. Exception: If no form type is marked in Box 6 stating the form type transmitted and you cannot determine by notations on the face of the document enter "195" (EIN) or "295" (SSN) depending on the TIN type code. Return Type TIN Type/Return Code Form 1097-BTC 150 or 250 Form 1098 181 or 281 Form 1098-C * 178 or 278 Form 1098-E 184 or 284 Form 1098-F * 103 or 203 Form 1098-Q * 174 or 274 Form 1098-T 183 or 283 Form 1099-A 180 or 280 Form 1099-B 179 or 279 Form 1099-C 185 or 285 Form 1099-CAP 173 or 273 Form 1099-DIV 191 or 291 Form 1099-G 186 or 286 Form 1099-INT 192 or 292 Form 1099-K 110 or 210 Form 1099-LS * 116 or 216 Form 1099-LTC * 193 or 293 Form 1099-MISC 195 or 295 Form 1099-NEC 171 or 271 Form 1099-OID 196 or 296 Form 1099-PATR 197 or 297 Form 1099-Q 131 or 231 Form 1099-R 198 or 298 Form 1099-S 175 or 275 Form 1099-SA * 194 or 294 Form 1099-SB * 143 or 243 Form 3921 * 125 or 225 Form 3922 * 126 or 226 Form 5498 128 or 228 Form 5498-ESA * 172 or 272 Form 5498-SA * 127 or 227 Form W-2G * 132 or 232 Note: An asterisk (*) denotes a form type processed exclusively by ISRP. Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) has a "5" for the first character if the TIN did not data captured from Box 1 or 2 of the transmittal by the SCRIPS system. Correct by researching and entering the correct number above. Field F, Payment Code(s) is always alpha and in ascending order. Characters never repeat. If the Payment Code Field is in error on an ISRP entered form remove the invalid entry(s) using Exhibit 3.12.8-10, Valid Payment Codes. Payment code "Z" is used for anyForm 1096 transmitting only "amended" or FATCA marked detail documents with no money amounts. SCRIPS entered documents (Account Type Code "S" ) require Payment Code(s) for all Form 1096 processed by the SCRIPS system. Reminder: Contact the local Planning and Analysis Staff if documents with invalid Payment Codes on Account Type Code "S" appear on raw registers. Field G, Delinquent Return Indicator and Date Locate these entries if in the first seven boxes under the wording "For Official Use Only" or the date derived from the IRS received date stamp in the "For Official Use Only" box. If a delinquent return indicator is "P" or "X" , then a valid date must follow. If the delinquent date is not present locate the valid delinquent date on the return using the table below. Valid format equals YYYYMMDD, where YYYY equals the processing year (or the processing year minus 1) MM equals 01 through 12 and DD equals 01 through 31. Delinquent Indicator Valid Date Range P ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 Exception: If Field E is: 103 or 203 blank the field. 171 or 271 then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. 127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. X ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 Exception: If Field E is: 103 or 203 blank the field. 171 or 271 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. 127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. Accept only the following entries for the delinquent return indicator for an Account Type Code "B" or "C" Form 1096; ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Accept only the following entries for an Account Type Code "S" Form 1096, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the Delinquent Return Indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field H, Correspondence Indicators This entry, if present, is in the last two boxes under the wording "For Official Use Only" . Accept only 99, and blank. If you cannot determine a correct indicator, then blank the field. If the form is "Prepared by the IRS" on the signature line place code "99" in the correspondence indicator. Field I, Original Documents Subject to Penalty The entry for Account Type Code "B" and "C" documents is found in the bottom-left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number is coded before a slash "/" (e.g., "25/" ). The field for Account Type Code "S" is not present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS systemically. The field is equal to or less than Field A. If not, both Field A and Field I appear in error. Accept only positive (including zero) amounts. If Field I is in error on Account Type Code "S" documents in raw register, notify your campus Planning & Analysis (P&A) staff and provide examples for forwarding to the IRP Analyst. Field J, Amended Documents Subject to Penalty The entry for Account Type Code "B" and "C" documents is in the bottom-left corner of the Form 1096. The number is coded after a slash / (e.g., "/25" ). The field for Account Type Code "S" is not present on the Form 1096. The entry is computed by SCRIPS systemically. If Field J is in error on Account Type Code "S" documents in raw register, notify your local P&A staff and provide examples for forwarding to the IRP Analyst. This field is equal to or less than Field B. If not both Field B and Field J appear in error. Accept only positive (including zero) amounts. Field K, Year Indicator An entry allowed on only Account Type Code "B" and "C" documents. Accept only current year being processed minus three, current year being processed minus two, current year being processed minus one and blanks. Note: Blank represents current year being processed. Valid numeric entries equal to the three previous prior years. Accept only blank entries for all Account Type Code "S" Document Code 69. Fields L through U require blanks.

# Section 16 Paper Error Register Instructions

3.12.8.6 (01-01-2022) Section 16 Paper Error Register Instructions Section 16 of the Error Register has payer entity data. See IRM 3.12.8.3.4 (7) for location of the payer entity and a list of identifying terms on the various returns. No Section 16 appears for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69. Fields in Section 16 listed below: Field A, Payer Name Line 1, length 40 Field B, Payer Name Line 2, length 40 Field C, Payer Street Address, length 35 Field D, Payer City, length 22 Field E, Payer State code, length 2 Field F, Payer ZIP Code, length 9 Field G, Payer TIN, length 9 Field H, TIN Validity Bypass Code, length 1 (always blank) Field I, Payer DLN, length 14 Field J, Foreign Country Code, length 2 When any field in Section 16 is invalid, all remaining documents in the submission fall to the Error Register with "%%" in the document identification line. Duplicate errors no longer print with "$$" . When "%%" is present, only the first Section 16 error (on the document without the "%%" ) requires correction action. When "%%" is present, unrelated errors could loop if present in sections 01, 02 or 06. Do not use AC "7" to release a document with "%%." If AC "7" is used, all remaining documents in the block continue to loop until each document is individually corrected. A change in payer is determined by any change to Section 16 data, not just a change to the payer TIN. Therefore, when correcting Section 16, ensure the new data generated is correct for all remaining returns for the payer. If it is not, correct the proper field at each point of change. If a foreign address appears in Section 16 for a payer, delete the address fields. Never accept a foreign address for Section 16. To blank a Section 16 field, line through the incorrect data.

# Section 16, Field A, Payer Name Line 1

3.12.8.6.1 (01-01-2024) Section 16, Field A, Payer Name Line 1 Characters can include A through Z, 0 through 9, blank, hyphen or ampersand. The field cannot have all blanks. If the field is invalid or is originally transcribed in error, line through the field and enter the correct payer's name above it. Shorten a payer name of more than 40 positions to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so alters the Name Control. If the payer's name is not present on the return and you cannot determine it from other returns for the payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the payer name. Do not enter a payer name of "UNKNOWN" on the Error Register. If a payer name is not found, use AC "2" , Error/Reject Disposition Code "D" to delete the document (except Document Codes 98 and 32) from the Error Register. Dispose of returns (except Document Codes 98 and 32) per Document 12990, IRS Records Control Schedules. Do not dispose of Document Codes 98 and 32. Enter the payer's name on the document as "Unknown." If the payer name is in error for a consecutive group of returns, only the payer's name for the first return in the consecutive series is corrected. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

# Section 16, Field B, Payer Name Line 2

3.12.8.6.2 (01-01-2018) Section 16, Field B, Payer Name Line 2 No validity check of this field. However, correct any transcriptions errors noticed. If the Name Line 2 has transcription errors, line through the erroneous name and enter the correct name above it. If a foreign street address appears in the Name Line 2 Field B, delete the entry.

# Section 16, Field C, Payer Street Address

3.12.8.6.3 (01-01-2016) Section 16, Field C, Payer Street Address Validity and consistency checked on all documents. Accept the following characters: Alpha (A through Z), Numeric (0 through 9), hyphen "-" , blank "_" , and slash "/" . Correct transcription errors. Delete entries of foreign addresses. Enter the single character "Z" as the street address if Field C, Payer Street Address, is blank on the document.

# Section 16, Field D, Payer City

3.12.8.6.4 (01-01-2016) Section 16, Field D, Payer City The city, if present, can have only alpha characters. If the city has numerics, correct it. Example: Correct "29 Palms" to "Twenty nine Palms." Enter APO, DPO and FPO to the first three positions of the city. Delete an entry of a foreign country in the city field. Enter three "Z" s ("ZZZ" ) if unable to determine the city. Major City Codes are valid.

# Section 16, Field E, Payer State Code

3.12.8.6.5 (01-01-2016) Section 16, Field E, Payer State Code The state and the ZIP Code present must match, if not both fields appear in error. The state code is required if a Major City Code is not used. If the state is present it must fall in the valid range of the state codes. If the state code is not valid, the ZIP Code is not found as a field in error unless it is not a valid configuration. Always check the ZIP Code Field when the State field is corrected. Do not assume the ZIP Code is correct. If you cannot determine the correct state blank Field E. Correct the appropriate Fields (E or F). If a period "." is entered in the State Code Field for a foreign address, delete the period "." Correct Field E on the Error Register when the state is in error unless another correction action resolves the Field E problem. If a Major City Code is present and a state code, the state code is in error. Correct by deleting the state code present if a valid Major City Code is also present.

# Section 16, Field F, Payer Zone Improvement Plan (ZIP) Code

3.12.8.6.6 (01-01-2017) Section 16, Field F, Payer Zone Improvement Plan (ZIP) Code The ZIP Code is required and must: Have all numerics. Have five or nine numerics. Match the state present. Check the first three digits in the ZIP Code match the state followed by two numerics other than 00. Add 01 to a field with only three numerics present. Have no embedded blanks. Have left justification. Correct the ZIP Code Field F if it is in error and if you can determine it from the state present. See Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field F by entering the first three-digit ZIP Code shown for the state, followed by the numerics 01. Always verify the ZIP Code for the state, even if Field E is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Blank is not valid for the ZIP Code when a Major City Code (MCC) is present in Field D, City. If blank, enter a three-digit ZIP Code for the MCC followed by the numerics 01.

# Section 16, Field G, Payer Taxpayer Identification Number (TIN)

3.12.8.6.7 (01-01-2017) Section 16, Field G, Payer Taxpayer Identification Number (TIN) Field G, Payer TIN must have nine numerics. If the Payer TIN is invalid, line through the invalid TIN and enter the correct TIN above it. Check to see if another payer TIN is on the return or other returns for the payer and use it if found. Research the input return. If indeterminable, enter nine 9's in Field G. If Field J Payer TIN is in error for a consecutive group of returns correcting the payer TIN of the first return in the consecutive series clears all records. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

# Section 16, Field I, Parent Document Locator Number (DLN)

3.12.8.6.8 (01-01-2022) Section 16, Field I, Parent Document Locator Number (DLN) Field I is the Document Locator Number (DLN) of the transmitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Field I is required for all income information returns except Form 1096, Annual Summary and Transmittal of U.S. Information Returns and foreign returns. If present, Field I requires 14 numerics. Positions 1 and 2 must have a valid File Location Code (FLC). FLCs are listed below for documents processed through ISRP and SCRIPS. Service Center (Initials) ISRP FLC SCRIPS FLC(s) Austin Submission Processing Campus (AUSPC) 18 73, 74, 75, and 76 Kansas City Submission Processing Campus (KCSPC) 09 36, 39, 41, and 43 Ogden Submission Processing Campus (OSPC) 29 84, 86, 91, and 94 Position 3 requires Tax Class Code of 5. Positions 4 and 5 require 69. Positions 6 through 8 consist of 001 through 366. Exception: Rarely SCRIPS documents (Account Type Code "S" ) assign elevated Julian dates, 401 through 766. Positions 9 through 13 consist of 00000 through 99999. Position 14 reflects the current year digit, or the current year digit minus one. If Field I is transcribed in error, line through the field and enter the correct parent DLN above it. If the parent DLN is missing, blanks clear the Error Register on correction pass when AC "7" or AC "6" is used. If AC "6" is used on Sections 01, 02, or 06 only, the document loops because of blanks in payer DLN in Section 16. Note: AC "7" does not work if there is a "%%" appearing in this section. Note: If the section has "%%," you must enter a parent DLN on the first document to clear all documents from the Error Register on the first pass with an AC "6" . If AC "7" is used on the first document in first pass, all documents in the block continue to loop until you clear each one using AC "7" or entered a DLN and AC "6" . Therefore, do not clear the first document using anything other than a DLN correction with AC "6" . If Field I parent DLN is in error for a consecutive group of returns, correct only the first parent DLN on the first return in the consecutive series to clear all returns from the error file. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

# Section 16, Field J, Foreign Country Code

3.12.8.6.9 (01-01-2016) Section 16, Field J, Foreign Country Code Field J, Foreign Country Code, is required for all Account Type Code "T" or "J." It is not valid for any other Account Type Codes. See Exhibit 3.12.8-5, Foreign Country and United States (U.S.) Possession Codes, for the valid range of Foreign Country Codes. If Field J is in error, correct the Error Register by entering the appropriate country code. Before correcting Field J, check the Account Type Code to determine if the document is blocked correctly. If mis-blocked, see IRM 3.12.8.2.11, Delinquent Transmittals.

# Disposition of Form 1096, Annual Summary and Transmittal of U.S. Information Returns

3.12.8.6.10 (01-01-2024) Disposition of Form 1096, Annual Summary and Transmittal of U.S. Information Returns Keep all ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns in DLN order by year. When Error Resolution is finished with the returns, send to the SCRIPS unit for imaging retention. Once imaged, dispose of all Form 1096, per Document 12990, IRS Records Control Schedules. Keep the returns in searchable order while suspending for disposition or working the Error Register loops per Document 12990, IRS Records Control Schedules.

# Information Returns Modernization (IR MOD)

3.12.8.7 (01-01-2026) Information Returns Modernization (IR MOD) Beginning in calendar year 2023, the IRS established a new service to help with filing information returns. The Information Returns Intake System (IRIS) is a web-based platform that assists taxpayers in filing certain information returns electronically. IRIS programming can: Offer taxpayers an accurate and secure way to e-file information returns. Identify input errors and provide alerts for missing information. Allow the user the opportunity to make corrections to previously filed information returns. Allow taxpayers to save user information from year-to-year. If the taxpayer files a Paper Information Return instead, it is scanned in the Service Center Recognition Image/Processing System (SCRIPS) system before IRIS validation. A paper return that fails IRIS business rules during the conversion process will fall out to error in the Information Returns Review Portal (IRRP) for correction in Error Resolution. Beginning in processing year 2026, error correction will take place in IRRP for all current year information returns.

# Information Returns Review Portal (IRRP)

3.12.8.7.1 (01-01-2026) Information Returns Review Portal (IRRP) When errors are present on information returns after IRIS validation, they are viewed in the Information Returns Review Portal (IRRP). Here, managers, tax examiners, and quality reviewers can manage work and resolve error conditions. A specific "role" is established in IRRP for each user and will be associated with the user SEID. The roles are defined as: Manager - Access to "Manage Unassigned Submissions" and "Manage Assigned Submissions" tiles that display on the Employee Portal Dashboard page. Submissions are assigned by the manager to a tax examiner, who will correct, flag for fraud, or view the submission. Once corrections are complete, the manager may assign completed submissions to a quality reviewer. When quality review is complete (or not needed) the manager will return the submissions to IRIS for validation. Tax Examiner - Access to "Tax Examiner Inventory" tile that displays on the "Daily Inventory Report of Errors" page. The tax examiner is responsible for viewing and correcting submissions assigned by a manager. The tax examiner corrects all records identified with errors within a submission and returns the completed submission back to a manager. Completed records can be corrected, flagged for fraud, or viewed by an examiner to ensure the values present are correct. Quality Reviewer - Access to "Quality Reviewer Inventory" tile that displays on the "Daily Inventory Report of Corrections" page. The quality reviewer is responsible for reviewing submissions that were previously completed by tax examiners. If the quality reviewer identifies an error, they can make updates to fields previously corrected by the tax examiner. The Information Return images (as scanned) are not available in IRRP for use in correction by the tax examiner or quality reviewer. Use the DLN, shown on the "View Error Details" page in IRRP, and login to the Service Center Recognition Image/Processing System (SCRIPS) system to access a image of the return. IRRP will cross reference the Negative TIN (NTIN) database. An NTIN check, upon sing on, ensures users are registered with the NTIN service before accessing the application. See IRM 3.12.8.7.2(3), Information Returns Review Portal (IRRP) Access, for registration information. An NTIN check is performed after selecting a Submission ID hyperlink on the "Daily Inventory Report of Errors" or the "Daily Inventory Report of Corrections" pages. If a user, such as a tax examiner or quality review, selects a Submission ID and the NTIN check determines they are not authorized to view the submission, then an error message will display.

# Information Returns Review Portal (IRRP) Access

3.12.8.7.2 (04-07-2025) Information Returns Review Portal (IRRP) Access After login the IRRP "Dashboard" page will display and allow users to navigate the main functions of the application. Users will view files in need of review or correction based on their assigned user "role" . Request access to IRRP using the BEARS application with the following notation for the applicable "role" : PROD ADMIN IRRP MANAGER (INFORMATION RETURNS REVIEW PORTAL (IRRP)) Note: PROD ADMIN IRRP MANAGER requires completion of all SITS role-based training hours prior to submitting BEARS request. PROD ANALYST IRRP TAX EXAMINER (INFORMATION RETURNS REVIEW PORTAL (IRRP)) PROD ANALYST IRRP QUALITY REVIEWER (INFORMATION RETURNS REVIEW PORTAL (IRRP)) Because IRRP cross references the Negative TIN (NTIN), database users also need to register with NTIN through the Employee User Portal (EUP Portal). A one time (EUP) registration is needed for all users of NTIN client applications. This is necessary to add SEIDs to the NTIN database. To register for NTIN, request EUP access:EUP registration link. Additionally, tax examiners and quality reviewers need access to the Service Center Recognition Image/Processing System (SCRIPS) system at each Submission Processing Campus (SPC) to retrieve images of information returns in need of IRRP correction. SCRIPS access is approved in increments. Managers must complete a spreadsheet with specific information and return to Planning & Analysis who will forward the request to the Return Processing Branch Headquarter Analyst. The request will allow the SCRIPS application to be loaded on the user's laptop. Once loaded, a SCRIPS profile is created and the user can request campus access using the BEARS application: SCRIPS-AUIRSC-WORKSTATION LEVEL (Austin SCRIPS) SCRIPS-KIRSC-WORKSTATION LEVEL (Kansas City SCRIPS) SCRIPS-OIRSC-WORKSTATION LEVEL (Ogden SCRIPS) Note: SCRIPS-OIRSC-WORKSTATION LEVEL requests will not be approved for employees who do not work at the Ogden Service Center. Managers in Austin and Kansas City will provide the names(s) and SEID(s) of employees needing access to Ogden SCRIPS to local Planning & Analysis Staff to forward to the Return Processing Branch Headquarter Analyst, who will make the request. After receiving SCRIPS access, a user name and separate password is assigned for each SPC. Use this information to login to SCRIPS for document image retrieval. Use the File Location Code in the DLN to determine which SCRIPS campus to login to: Service Center File Location Code Austin Submission Processing Campus (AUSPC) 18, 73, 74, 75, and 76 Kansas City Submission Processing Campus (KCSPC) 09, 36, 39, 41, and 43 Ogden Submission Processing Campus (OSPC) 29, 84, 86, 91, and 94

# Using the Information Returns Review Portal (IRRP)

3.12.8.7.3 (01-01-2026) Using the Information Returns Review Portal (IRRP) The "Employee Portal Dashboard" is where users navigate the main functions of the application. Users can view tiles based on the role assigned to their SEID. Manager - Manage Unassigned Submissions - Follow the steps below. "Manage Unassigned Submissions" - The Manage Unassigned Submissions page provides a view all submissions sent to IRRP from IRIS. These submissions will contain records identified by IRIS as having errors. On this page, a manager assigns submissions for correction by selecting a subset of submissions and a tax examiner SEID. The "Total Submission Count" and "Total Form Count" will display in the upper left hand corner of the page. Use these counts to manage inventory. Note: IRIS will update the Total Submission Count consistently throughout the day as data is received. A Table will display showing an empty checkbox, a "#" , "Submission ID" , "Form Count" , and "Date Received by IRIS" . The table is sorted by date, in descending order, with the oldest forms shown first. The "Search by the Tax Examiner SEID" option is located along the bottom of the page. There is a drop down arrow to allow a manager to search for and select the tax examiner identified for assignment from the list. A manager can also search for a specific SEID by typing within the drop down. Only one SEID can be selected at a time. Next, a manager can select one or more submissions and a tax examiner SEID to "Assign" submissions or navigate "Back" to the Dashboard page. To enable the "Assign" button, at least one checkbox must be selected and a tax examiner must be selected from the drop down. Note: There is no limit to the number of submissions a manager can select. If a manager selects "Assign" , the submissions are sent to the inventory of the selected tax examiner SEID, removed from the Manage Unassigned Submissions table, and added to the Manage Assigned Submissions table. The "You have successfully assigned submissions" message will appear. If a manager selects the "OK" button, the message will close. Note: The application default will show 20 submissions per page. The "Results Per Page" drop down can be changed to show 20, 50, or 100 results. If a manager selects the "Submission ID" hyperlink, the "View Submission Details" page displays. If a manager selects a submission that was already assigned by another manager then the message "Submission has already been assigned" will display and the table will refresh. Select "OK" to close the message. Manager - View Submission Page - Follow the steps below. A table will display showing a "#" , "Record ID" , "Correction Status" , "Error Count" , and "Flagged for Fraud" checkbox. The table is sorted by the order received in the submission file from IRIS. If Correction Status is "Complete" , the "Flag Form for Fraud" checkbox is enabled. A manager can flag for fraud, if applicable, and "Update Status" . Select "Back" to return to the "View Submission Details" page. Manager - Manage Assigned Submissions - Follow the steps below. "Manage Assigned Submissions" - The Manage Assigned Submissions page allows a manager to view the status of submissions that were assigned for correction or review. Here a manager can assign completed submissions for quality review, unassign submissions from tax examiners and quality reviewers, and submit completed submissions back to IRIS. A manager can select any of the following filters: "Tax Examiner SEID" , "Correction Status" , "Quality Reviewer SEID" , and "Review Status" . The "Total Submission Count" , "Complete Corrections" , and "Incomplete Corrections" will display in the upper left hand corner of the page. Use these counts to manage inventory. Note: IRIS will update the Total Submission Count consistently throughout the day as data is received. A table will display showing an empty checkbox, a "#" , "Tax Examiner SEID" , "Correction Status" , "Flagged Forms" , "Date Assigned" , "Form Count" , "Reviewer SEID" , "Review Status" , and "Preview Submission" . The table is sorted by date assigned (oldest to most recent), by "Tax Examiner ID" alphabetically, followed by Correction Status. Correction Status will be either "Complete" or "Not Assigned" . "Enable Buttons" will display in the following circumstances: If Then A manager selects one or more submissions, The "Unassign Examiner" button is enabled. Otherwise, it is disabled. A manager selects one or more submissions with Review Status "Assigned" , The "Unassign Reviewer" button is enabled. Otherwise, it is disabled. A manager selects one or more submissions with Correction Status "Complete" and Review Status "Not Assigned" , The "Send for Review" button is enabled. Otherwise, it is disabled. A manager selects one or more submissions with Correction Status "Complete" , The "Submit to IRIS" button is enabled. Otherwise, it is disabled. Note: This selection allows a manager to select up to 25 submissions with a Correction Status of "Complete" back to IRIS. The correction status is "Complete" , The "Flag Form for Fraud" checkbox is enabled. A manager has the option to update the fraud status, if necessary. If a manager selects "Unassign Examiner" the submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions" inventory. If Then A manager selects "Close" , No action is needed and the submission is not assigned. A manager selects "OK" , The submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions inventory" . The correction status is updated to "Unassigned" . If a manager selects "Unassign Reviewer" the Reviewer SEID will return to "N/A" and the "Review Status" will return to "Not Assigned" . The Daily Inventory Report of Corrections table will update accordingly. If a manager selects "Send for Review" the status is updated to "Assigned" . If a manager selects "Submit to IRIS" , the submission updates are sent to IRIS, and removed from the table and the "Daily Inventory of Corrections" . Only 25 submissions can be submitted to IRIS at one time. Note: Multiple SEID's will display. A manager must ensure they are sending submissions to IRIS for the correct SEID of the tax examiner. The default will show 10 submissions per page. If there are more than 10 submissions, a manager can use the "Results Per Page " drop down list to change the number of visible rows on the table. The options will be 10, 25, 50 or 100 "Results Per Page" . If there is more than 1 page of records on the table, use the "Previous" and "Next" arrows to navigate between pages on the table. If a valid page is entered, select "Jump To" text box and "GO" button. If a manager selects "Preview Submission" hyperlink the "View Submissions Details" page displays. If a manager selects the "Back" button, the portal will return to the Dashboard page. "Tax Examiner" : The tax examiner will correct submissions assigned by a manager. After error correction is completed the tax examiner will submit completed records back to a manager. Completed records can have corrected fields, be flagged for fraud, or be viewed by an examiner to ensure the present values are correct. Follow the steps below. "Daily Inventory Report of Errors" is the first page to display after tax examiners enter the portal. Here a tax examiner can view the submissions assigned by a manager and select submissions to begin making corrections. Complete all error corrections for records in the submission before returning to a manager. A table will display showing a "#" , "Submission ID" , "Form Count" , "Error Count" , and "Date Assigned" . The table is sorted by the "Date Assigned" , oldest to most recent. The "Unassign Incomplete Submissions" button will also display and is used to return unworked inventory back to the "Unassigned Submissions" table if the tax examiner is unable to complete the records. Select "Continue" to proceed with this action. Select the "Submissions ID" hyperlink to go to the "Correct Submissions" page to begin error correction. Follow the steps below for the tax examiner role on the "Correct Submissions" page. A table will display showing a "#" , "Record ID" , "Corrected by (SEID)" , "Correction Status" , "Error Count" , and "Flagged for Fraud" . Select the "Begin Corrections" button to begin resolving error conditions. When the correction status for all forms is "Complete" , select the "Submit to Manager" button. Next, the message "Your corrections have been successfully submitted" displays. Select "OK" to return to the "Daily Inventory Report of Errors" page. "View Error Details" page allows a tax examiner to view the details of the submission. The recipient Document Locator Number (DLN) will display in the upper left corner. Use the DLN to retrieve the SCRIPS image of the return. All payment and edit fields will display. Checkboxes for all fields in error are automatically selected to determine the point of error. The checkbox will display before the individual box number that coincides with the information return that is being corrected. The original value received from IRIS will populate in both the "Field in Error" and the "Field Correction" fields. This allows the tax examiner to leave the field uncorrected, if necessary, by not changing the value in the "Field Correction" textbox. Note: If the tax examiner selects checkboxes for other fields, they are able to view the value for that field. Fields in error will have a "Field Correction" textbox where tax examiners can enter corrections. Select "Save" or"Next" when all corrections have been made. If all fields were corrected, then the message "Corrections Successful" will display. If unsuccessful, the message "You have left uncorrected fields" will display. On the last form, the "Next" button will change to "Save" . Note: The "Next" button will display if more forms in the submission need correction. On the last form, this button will change to "Save" . Note: Fields in Error will display a textbox under the original value and a corrected value can be entered, if necessary. If the field does not need correction, leave the textbox unchanged. These fields will have their checkbox checked by default to view the error and you will not be able to uncheck to minimize the field. Fields Not in Error will also display to allow users to view and correct a value not identified as potentially containing an error. The field will provide a textbox under the original value and a corrected value can be entered, if necessary. If you see that the field does not need correction, leave the textbox unchanged. These fields will have their checkbox unchecked by default but the field can be viewed. Forms can be flagged for fraud if the submission exhibits signs of fraudulent information. If the form in error has an indication that the record may contain possible instances of fraud, then select the "Flag Form for Fraud" checkbox. Selecting this checkbox will display a message to verify this action. If the tax examiner needs to refer to prior forms they completed, select the "Previous Form" button. This button, however, is disabled on the first form of the submission. Select "Save" or "Next" to perform validations on fields completed and continue. Use the "Exit" link to leave the "View Error Details" page and return to the "Correct Submission" page. Selecting this link will bring up a modal making sure you want to continue to the Correct Submission page. "Quality Reviewer" : A manager will assign a subset of submissions that require quality review. If the quality reviewer finds an error, they can make updates to fields previously corrected by the tax examiner. Follow the steps below. The "Daily Inventory Report of Corrections" is the first page that displays after entering the portal. Here a quality reviewer can view corrected submissions and select a submission for review. A table with filters will display. The reviewer can filter the table by "Tax Examiner SEID" , "Quality Reviewer SEID" , and "Review Status" . The table will display a "#" , "Submission ID" , "Tax Examiner SEID" , "Form Count" , "Error Count" , "Quality Reviewer SEID" , and "Review Status" . The table is sorted by "Review Status" , "Complete" , "Assigned" , or "Not Assigned" then alphabetically by tax examiner SEID. Submission Selection Checkbox: This selection allows the reviewer to choose a subset of submissions that you want to perform an action on. There is no limit to the number of submissions that can be selected. In the header row, there is a select all checkbox that will select all the submission rows visible on the page. Submissions ID hyperlink: This selection allows the reviewer to view the "Review Submissions" . Note: The default will show 10 submissions per page. If there are more than 10 submissions, use the "Results Per Page" drop down list to change the number of visible rows on the table. If you select the "Results Per Page " drop down list, the options will be 10, 25, 50 or 100. If there is more than 1 page of records on the table, use the "Previous" and "Next" arrows to navigate between pages on the table. If you enter a valid page in the "Jump To" text box and select the "GO" button, you will be sent to that page. "Review Submission" : Follow the steps below for the role of the quality reviewer. A table will display showing a "#" , "Record ID" , "Corrected by (SEID)" , "Review Status" , "Error Count" , and "Flagged for Fraud" . The table will be sorted by the order the records appear in the submission. Select "Begin Review" and the "View Correction Detail" page will display the first record requiring quality review. Follow the tax examiner instructions in (7) above to view the details of the submission. Complete the review of the fields in error by verifying the correction(s) shown in the "Field Correction" textbox. The checkboxes for the fields in error will automatically be selected. Note: If the reviewer selects checkboxes for other fields, they are able to view the value for that field. Select "Save" or "Next" to determine if review was successful or if uncorrectable fields remain. On the last form in the submission the "Next" button will change to "Save" . Review all fields in the submission before selecting "Submit to Manager" and proceed to the next form for review. When review is complete, the "Review Status" will change to "Review Complete (Updated)" or "Review Complete (No Changes)" and the "Submit to Manager" button is enabled. Selecting "Submit to Manager" will result in a message stating "Your review has been successfully submitted" . Select "OK" to return to the "Daily Inventory Report of Corrections" page. Note: If the "Correction Status" of the form is "Complete" , then the "Flag Form" checkbox will be enabled. Otherwise, it will be disabled. If the "Flag Form" checkbox is updated, then the "Update Status" button will be enabled. Otherwise, it will be disabled. There is no functionality in IRRP to print the "Error Detail" page. Use an alternative application to capture screen images when an error is identified and feedback is needed.

# Resolving Errors using the Information Returns Review Portal (IRRP)

3.12.8.8 (01-01-2026) Resolving Errors using the Information Returns Review Portal (IRRP) All current year information returns will be corrected using the Information Returns Review Portal (IRRP). Enter all money amounts in dollars only. Example: A money amount of $5,000.00 is entered in IRRP as "5000" . Refer to the Correction Procedures below to resolve errors for each information returns form type. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information. The Recipient Document Locator Number (DLN) will display on the "View Error Details" page in IRRP. Tax examiners will use this DLN to view the IRP image using Service Center Recognition Image/Processing System (SCRIPS). See IRM 3.12.8.8.1, Accessing IRP images using Service Center Recognition Image/Processing System (SCRIPS), for more information.

# Accessing IRP images using Service Center Recognition Image/Processing System (SCRIPS)

3.12.8.8.1 (09-17-2024) Accessing IRP images using Service Center Recognition Image/Processing System (SCRIPS) The IRP image is unavailable in the Information Returns Review Portal (IRRP). As a result, tax examiners will access the IRP image using Service Center Recognition Image/Processing System (SCRIPS). After receiving SCRIPS access and a password, login to the system by taking the following actions: Type an uppercase "S" followed by your five-character SEID in lowercase. Press the "Enter" key. Type your password. Select the correct SCRIPS processing system from the Site drop down menu. Press "ALT L" key combination or "Enter" . Press "Esc" to continue login. See IRM 3.41.274.10.1, Logging in to SCRIPS, for more information. The "Workstation Main Menu" window will display next. Take the following actions: Select "6" for "Additional Functions" and "Enter" . A sub menu will display. Select "1" for Doc Review and "Enter" . Select Form Type "1" for IRP and "Enter" . The IRP Document Review window will display in the upper right corner. Enter the recipient DLN, found on the IRRP submission, in the Document Review box for DLN/SN. Note: Do not include hyphens or dashes "-" in the DLN/SN box. The IRP image will display on the left side of the SCRIPS screen. Multiple images may display (1-3 images per page) based on the form type. See IRM Exhibit 3.10.8-6, Number of Returns Per Page Allowed on Service Center Recognition/Imaging Processing System (SCRIPS) Income Returns, for more information. Note: Ensure you are referring to the correct IRP image in SCRIPS that matches the DLN. Select "ALT X" or "Esc" to exit to a previous menu.

# Form 1097-BTC, Bond Tax Credit

3.12.8.8.2 (04-07-2025) Form 1097-BTC, Bond Tax Credit Boxes Displayed Location on Form 1097-BTC Box name Box type +/- Box 1 Total Money amount + Box 2a Code Alpha N/A Box 2b Unique identifier Alphanumeric 39 max characters N/A Box 3 Bond type Numeric Valid entries are 101 or 199 N/A Box 5a January Money amount + Box 5b February Money amount + Box 5c March Money amount + Box 5d April Money amount + Box 5e May Money amount + Box 5f June Money amount + Box 5g July Money amount + Box 5h August Money amount + Box 5i September Money amount + Box 5j October Money amount + Box 5k November Money amount + Box 5l December Money amount + Lower left-hand side of the document under the recipient's entity information Form 1097-BTC issuer is (check one): Checkbox Valid entries are 1 or 2 N/A Form 1097-BTC, Bond Tax Credit, will display for the following error conditions: Box 1, "Total" , does not equal the sum of boxes 5a to 5l, "January - December" within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 1, "Total" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5a, "January" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5b, "February" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5c, "March" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5d, "April" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5e, "May" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5f, "June" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5g, "July" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5h, "August" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5i, "September" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5j, "October" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5k, "November" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5l, "December" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entry in Box 1 does not equal the sum of boxes 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, and 5l, within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡: Review the SCRIPS image for accuracy and to determine taxpayer intent. If Box 1 has an entry, but Box 5a through Box 5l are blank, enter the Box 1 amount in Box 5a. If Box 1 is blank, enter the sum of Box 5a through 5l in Box 1. Review the SCRIPS image for signs of fraud. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the entries in Boxes 1, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, or 5l are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1098, Mortgage Interest Statement

3.12.8.8.3 (03-17-2025) Form 1098, Mortgage Interest Statement Boxes Displayed Location on Form 1098 Box name Box type +/- Box 1 Mortgage interest received from payer(s)/borrower(s) Money amount + Box 2 Outstanding mortgage principal Money amount + Box 3 Mortgage origination date Alpha N/A Box 4 Refund of overpaid interest Money amount + Box 5 Mortgage insurance premiums Money amount + Box 6 Points paid on purchase of principal residence Numeric N/A Box 7 If address of property securing mortgage is the same as PAYER'S/BORROWER'S address, check the box, or enter the address or description in box 8 Checkbox N/A Box 8 Address or description of property securing mortgage (see instructions) Description N/A Box 9 Number of properties securing mortgage Numeric N/A Box 10 Other Alphanumeric Maximum 150 characters N/A Box 11 Mortgage acquisition date Date Note: Enter the date in YYYYMMDD format N/A Form 1098, Mortgage Interest Statement will display for the following error conditions: Box 1, "Mortgage interest received from payer(s)/borrower(s)" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 2, "Outstanding mortgage principal" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Refund of overpaid interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Mortgage insurance premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡. Box 6, "Points paid on purchase of principal residence" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 4, 5, or 6 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

3.12.8.8.4 (03-17-2025) Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes Boxes Displayed: Location on Form 1098-C Box name Box type +/- Box 1 Date of contribution Date Note: Enter the date in YYYYMMDD format N/A Box 2a Odometer mileage Numeric N/A Box 2b Year Numeric 4 characters N/A Box 2c Make Alpha and special characters which include: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü Maximum 20 characters N/A Box 2d Model Alpha and special characters which include! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü Maximum 20 characters N/A Box 3 Vehicle or other identification number Alphanumeric 25 characters N/A Box 4a Vehicle sold in arm's length transaction to unrelated party Checkbox N/A Box 4b Date of sale Date Note: Enter the date in YYYYMMDD format N/A Box 4c Gross proceeds from sale Numeric + Box 5a Donee certifies the vehicle will not be transferred for money, other property, or services before completion of improvements or significant intervening use Checkbox N/A Box 5b Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee's charitable purpose Alphanumeric 39 characters N/A Box 6a Did you provide goods or services in exchange for the vehicle? Checkbox N/A Box 6b Value of goods or services provided in exchange for the vehicle Money + Box 6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits Checkbox N/A Box 7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked Checkbox N/A Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, will display for the following error conditions: Box 4c, "Gross proceeds from sale" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6b, "Value of goods or services provided in exchange for the vehicle" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 4c or 6b are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1098-E, Student Loan Interest Statement

3.12.8.8.5 (01-01-2025) Form 1098-E, Student Loan Interest Statement Boxes Displayed: Location on Form 1098-E Box name Box type +/- Box 1 Student loan interest received by lender Money amount + Box 2 Check if box 1 does not include loan origination fees and/or capitalized interest, and the loan was made before September 1, 2004 Checkbox N/A Form 1098-E, Student Loan Interest Statement, will display for the following error conditions: Box 1, "Student loan interest received by lender" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entry in Box 1 is greater than or equal to ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1098-F, Fines, Penalties, and Other Amounts

3.12.8.8.6 (01-01-2025) Form 1098-F, Fines, Penalties, and Other Amounts Boxes Displayed: Location on Form 1098-F Box name Box type +/- Box 1 Total amount required to be paid Money + Box 2 Amount to be paid for violation or potential violation Money + Box 3 Restitution/remediation amount Money + Box 4 Compliance amount Money + Box 5 Date of order/agreement Date Note: Enter the date in YYYYMMDD format N/A Box 6 Court or entity Alpha/Numeric 39 characters N/A Box 7 Case number Alpha/Numeric 39 characters N/A Box 8 Case name or names of parties to suit, order, or agreement Description 39 characters N/A Box 9 Code Alpha six or less characters N/A Form 1098-F, Fines, Penalties, and Other Amounts, will display for the following error conditions: Box 1, "Total amount required to be paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2, "Amount to be paid for violation or potential violation" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Restitution/remediation amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Compliance amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, or 4, are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1098-Q, Qualifying Longevity Annuity Contract Information

3.12.8.8.7 (03-17-2025) Form 1098-Q, Qualifying Longevity Annuity Contract Information Boxes Displayed: Location on Form 1099-Q Box name Box type +/- Box 1a Annuity amount on start date Money amount + Box 1b Annuity start date Date Note: Enter the date in YYYY-MM-DD format N/A Box 2 Check if start date may be accelerated Checkbox N/A Box 3 Total premiums Money amount + Box 4 FMV of QLAC Money amount + Box 5a January Money amount + Box 5a dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5b February Money amount + Box 5b dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5c March Money amount + Box 5c dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5d April Money amount + Box 5d dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5e May Money amount + Box 5e dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5f June Money amount + Box 5f dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5g July Money amount + Box 5g dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5h August Money amount + Box 5h dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5i September Money amount + Box 5i dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5j October Money amount + Box 5j dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5k November Money amount + Box 5k dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Box 5l December Money amount + Box 5l dd Note: Day of the month Numeric Note: Valid entries are 1 - 31 N/A Form 1098-Q, Qualifying Longevity Annuity Contract Information, will display for the following error conditions: Box 1, "Annuity amounts on start date" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 3, "Total premiums" is not equal to or within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of boxes 5a, January to- 5l, December. Box 3, "Total premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "FMV of QLAC" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5a, "January" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5b, "February" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5c, "March" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5d, "April" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5e, "May" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5f, "June" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5g, "July" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5h, "August" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5i, "September" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5j, "October" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5k, "November" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5l, "December" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 3, 4, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, or 5l are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If Box 3 is not equal to or within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Boxes 5a-5l, review the SCRIPS image correct entries. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1098-T, Tuition Statement

3.12.8.8.8 (01-01-2025) Form 1098-T, Tuition Statement Boxes Displayed: Location on Form 1098-T Box name Box type +/- Box 1 Payments received for qualified tuition and related expenses Money amount + To the left of Box 3 STUDENT'S TIN Checkbox N/A Box 4 Adjustments made for a prior year Money amount +/- Box 5 Scholarships or grants Money amount N/A Box 6 Adjustments to scholarships or grants for a prior year Money amount +/- Box 7 Checked if the amount in box 1 includes amounts for an academic period beginning January - March YYPY (YYPY equals the current processing year) Checkbox N/A Box 8 Checked if at least half-time student Checkbox N/A Box 9 Checked if a graduate student Checkbox N/A Box 10 Ins. contract reimb./refund Money amount +/- Form 1098-T, Tuition Statement, will display for the following error conditions: Box 1, "Payments received for qualified tuition and related expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Adjustments made for a prior year" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Scholarships or grants" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Adjustments to scholarships or grants for a prior year" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Ins. contract reimb./refund" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 4, 5, 6, or 10 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1099-A, Acquisition or Abandonment of Secured Property

3.12.8.8.9 (08-22-2024) Form 1099-A, Acquisition or Abandonment of Secured Property Boxes Displayed: Location on Form 1099-A Box name Box type +/- Box 1 Date of lender's acquisition Date N/A Box 2 Balance of principal outstanding Money amount + Box 4 Fair market value of property Money amount + Box 5 Check if the borrower was personally liable for repayment of the debt Checkbox N/A Box 6 Description of property Description - 100 characters allowed N/A Form 1099-A, Acquisition or Abandonment of Secured Property, will display for the following error conditions: Box 2, "Balance of principle outstanding" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Fair market value of property" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 2 or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

3.12.8.8.10 (01-01-2026) Form 1099-B, Proceeds From Broker and Barter Exchange Transactions Boxes Displayed: Location on Form 1099-B Box name Box type +/- Box 1a Description of property Description - 100 characters allowed N/A Box 1b Date acquired Date Note: Enter the date in YYYYMMDD format N/A Box 1c Date sold or disposed Date Note: Enter the date in YYYYMMDD format N/A Box 1d Proceeds Money amount +/- Box 1e Cost or other basis Money amount +/- Box 1f Accrued market discount Money amount +/- Box 1g Wash sale loss disallowed Money amount +/- Box 2 Short-term or Long-term gain or loss or Ordinary checkbox Checkboxes N/A Box 3 Collectibles or QOF checkbox Checkboxes N/A Box 4 Federal income tax withheld Money amount + Box 5 Check if noncovered security Checkbox N/A Box 6 Report to IRS: Gross/Net proceeds Checkboxes N/A Box 7 Check if loss is not allowed based on amount in Box 1d Checkbox N/A Box 8 Profit (or loss) realized in YYTY on closed contracts Money amount +/- Box 9 Unrealized profits or (loss) on open contracts 12/31/YYTY-1 Money amount +/- CUSIP number Box under recipient entity in lower left-hand corner Numeric - 13 characters allowed N/A FATCA checkbox Checkbox found under the recipient entity in the lower left side of the document, FATCA filing requirement Checkbox N/A Box 10 Unrealized profits or (loss) on open contracts 12/31/YYTY Money amount +/- Box 11 Aggregate profit or (loss) on contracts. Money amount +/- Box 12 Check if basis reported to IRS Checkbox N/A Box 13 Bartering Money amount + Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, will display for the following error conditions: Box 1e, "Cost or other basis" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 1f, "Accrued market discount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 1g, "Wash sale loss disallowed" is less than or equal to ≡ ≡ ≡ ≡ or greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is not equal to or less than the sum of Box 1d, Box 1e, Box 1f, Box 8, Box 9, Box 10, Box 11, Box 13. Box 4, "Federal income tax withheld" is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1d and Box 13. Box 6 checkboxes "Gross proceeds" and "Net proceeds" are both checked. Box 8, "Profit or (loss) realized in 2025 on closed contracts" is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Unrealized profit or (loss) on open contracts" is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 11, "Aggregate profit or (loss) on contracts" is less than or equal to ≡ ≡ ≡ ≡ ≡. Box 13, "Bartering" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1e, 1f, 1g, 4, or 13 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If Box 1g, "Wash sale loss disallowed" is less than or equal to ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify input. Verify the entry in the Box 2 checkboxes by reviewing the SCRIPS image: Enter "1" if "Short-term gain or loss" is checked, "2" if the "Long-term gain or loss" is checked, and "3" if the "Ordinary" is checked. If no box or multiple boxes are checked, Box 2 should be blank. If Box 4, Federal income tax withheld, is greater than ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1d and Box 13 and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. Note: If the submission appears to be fraudulent select the "Flag form for fraud" checkbox Verify the entry in the Box 6 checkboxes by reviewing the SCRIPS image: Enter "1" if "Gross proceeds" is checked, or "2" if "Net proceeds" is checked. If neither box or both boxes are checked and you cannot determine taxpayer intent, Box 6 should be blank. If Box 8, "Profit or (loss) realized in 2025 on closed contracts" , is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify input. If Box 11, "Aggregate profit or (loss) on contracts" , is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify input. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-C, Cancellation of Debt

3.12.8.8.11 (03-17-2025) Form 1099-C, Cancellation of Debt Boxes Displayed: Location on Form 1099-C Box name Box type +/- Box 1 Date of identifiable event. Date Note: Enter the date in YYTYMMDD for current year processing. N/A Box 2 Amount of debt discharged Money amount + Box 3 Interest, if included in box 2 Money amount + Box 4 Debt description Alphanumeric and special characters which include: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü N/A Box 5 Check here if debtor was personally liable for repayment of the debt. Checkbox N/A Box 6 Identifiable event code One character Alpha Code (A, B, C, D, E, F, G, and H) N/A Box 7 Fair market value of property Money amount + Form 1099-C, Cancellation of Debt, will display for the following error conditions: Box 1, "Date of identifiable event" does not equal the tax year of Form 1099-C. Box 2, "Amount of debt discharged" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Interest" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 7, "Fair market value of property" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: The "Date of identifiable event" year in Box 1 must equal the tax year for the Form 1099-C filing in YYTYMMDD format. Review the SCRIPS image. If the event date year does not equal the tax year then enter the tax year in YYTYMMDD format. If the entries in Boxes 1, 2, 3, or 7 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1099-CAP, Changes in Corporate Control and Capital Structure

3.12.8.8.12 (03-17-2025) Form 1099-CAP, Changes in Corporate Control and Capital Structure Boxes Displayed: Location on Form 1099-CAP Box name Box type +/- Box 1 Date of sale or exchange Date Note: Enter the date in YYYYMMDD format. N/A Box 2 Aggregate amount rec'd Money amount + Box 3 No. of shares exchanged Numeric N/A Box 4 Classes of stock exchanged Alphanumeric - 10 characters allowed N/A Form 1099-CAP, Changes in Corporate Control and Capital Structure, will display for the following error conditions: Box 1 "Date of sale or exchange" is not displaying in YYYYMMDD format. Box 2, "Aggregate amount rec'd" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4 "Classes of stock exchanged" is not 12 alpha-numeric characters or blank. Correction Procedures: The" Date of sale or exchange" in Box 1 must be entered in the YYYYMMDD format. Review the SCRIPS image. If the date is entered incorrectly, change the year to equal the current tax year processed (processing year minus one). Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD. If the entry in Box 2, "Aggregate amount rec'd" is greater than or equal to ≡ ≡ ≡ ≡ ≡ is correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. The entry in Box 4, "Classes of stock exchanged" , must consist of alpha and numeric entries and is valid for up tp 12 characters. Review the SCRIPS image and correct Box 4 using this format. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-DA, Digital Asset Proceeds From Broker Transactions

3.12.8.8.13 (01-01-2026) Form 1099-DA, Digital Asset Proceeds From Broker Transactions Boxes displayed Location on Form 1099-DA Box name Box type +/- Above Box 5 CUSIP number Alpha/Numeric N/A Above Box 1a Applicable checkbox on Form 8949 Alpha Note: Valid characters are G, H, J, K, and Y N/A Box 1a Code for digital asset Alpha/Numeric N/A Box 1b Name of digital asset Alpha Note: 35 character maximum Box 1c Number of units Numeric N/A Box 1d Date acquired Numeric Note: YYYY-MM-DD N/A Box 1e Date sold or disposed Numeric Note: YYYY-MM-DD N/A Box 1f Proceeds Money amount +/- Box 1g Cost or other basis Money amount + Box 1h Accrued market discount Money amount + Box 1i Wash sales loss disallowed Money amount + Box 2 Check if basis reported to IRS Checkbox N/A Box 3a Reported to IRS: Gross proceeds/Net proceeds Radio button N/A Box 3b QOF Checkbox Checkbox N/A Box 4 Federal income tax withheld Money amount + Box 5 Check if loss is not allowed based on amount in 1f Checkbox N/A Box 6 Gain or loss: Checkbox/Radio button N/A Box 7 Check if 1f is only cash Checkbox N/A Box 8 Check if broker relied on customer-provided acquisition information Checkbox N/A Box 9 Check if digital asset is a noncovered security Checkbox N/A Box 10 Reserved Box 11a Check if gross proceeds reported in 1f is an aggregate amount for: Qualifying stablecoins/Specified NFTs Radio button N/A Box 11b If 11a checked, number of transactions Numeric N/A Box 11c For aggregate reporting of specified NFTs, aggregate gross proceeds reported in 1f that are attributable to first sales by creator or minter Money amount + Box 12a Number of units transferred in Numeric N/A Box 12b If transferred in, provide transfer-in date Numeric Note: YYYY-MM-DD N/A Box 13 Reserved Form 1099-DA, Digital Asset Proceeds From Broker Transactions, will display for the following error conditions: Box 1f, "Proceeds amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 1g, "Cost or other basis" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 1h, "Accrued market discount." is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 1i, "Wash sales loss disallowed" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 11c, "For aggregate reporting of specified NFTs, aggregate gross proceeds reported in 1f that are attributable to first sales by creator or minter" is greater than or equal to is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1f, 1g, 1h, 1i, 4, or 11c are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-DIV, Dividends and Distributions

3.12.8.8.14 (04-07-2025) Form 1099-DIV, Dividends and Distributions Boxes displayed Location on Form 1099-DIV Box name Box type +/- Box 1a Total ordinary dividends Money amount + Box 1b Qualified dividends Money amount + Box 2a Total capital gain distr. Money amount + Box 2b Unrecap. Sec. 1250 gain Money amount + Box 2c Section 1202 gain Money amount + Box 2d Collectibles (28%) gain Money amount + Box 2e Section 897 ordinary dividends Money amount + Box 2f Section 897 capital gain Money amount + Box 3 Nondividend distributions Money amount + Box 4 Federal income tax withheld Money amount + Box 5 Section 199A dividends Money amount + Box 6 Investment expenses Money amount + Box 7 Foreign tax paid Money amount + Box 8 Foreign country or U.S. possession Alpha - 35 character field N/A Box 9 Cash liquidation distributions Money amount + Box 10 Noncash liquidation distributions Money amount + Box 11 FATCA filing requirement Checkbox N/A Box 12 Exempt-interest dividends Money amount + Box 13 Specified private activity bond interest dividends Money amount + Box 14 State Alpha - 2 digit state code N/A Box 15 State identification no. Numeric - 25 character field N/A Box 16 State tax withheld Money amount + Form 1099-DIV, Dividends and Distributions, will display for the following error conditions: Box 1a, "Total ordinary dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 1b, "Qualified dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 2a, "Total capital gain distr." is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2b, "Unrecap. Sec. 1250 gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2c, "Section 1202 gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 2d, "Collectibles (28%) gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2e, "Section 897 ordinary dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2f, "Section 897 capital gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Nondividend distributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Boxes 1a, 2a, and 9. Box 5, "Section 199A dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Investment expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 7, "Foreign tax paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Cash liquidation distributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Noncash liquidation distributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 12, "Exempt-interest dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 12, "Exempt-interest dividend" is less than "Specified private activity bond interest dividends" minus ≡ ≡. Box 13, "Specified private activity bond interest dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 16, "State tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1a, 1b, 2a, 2b, 2c, 2d, 2e, 2f, 3, 4, 5, 6, 7, 9, 10, 12, 13, or 16 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Review Box 4 to determine if withholding is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ the sum of Box 1a, Box 2a, and Box 9. Use the SCRIPS image and verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entry in Box 12 is less than the entry in Box 13 by ≡ ≡ ≡ ≡ ≡: If Box 12 is blank, enter the Box 13 amount into Box 12. If an amount is present in Box 12 and in error, and Box 13 has a money amount, replace the money amount in Box 12 with the sum of the amounts in Box 12 and Box 13. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1099-G, Certain Government Payments

3.12.8.8.15 (01-01-2026) Form 1099-G, Certain Government Payments Boxes Displayed Location on Form 1099-G Box name Box type +/- Box 1 Unemployment compensation Money amount + Box 2 State or local income tax refunds, credits, or offsets Money amount + Box 3 Box 2 amount is for tax year Numeric N/A Box 4 Federal income tax withheld Money amount + Box 5 RTAA payments Money amount + Box 6 Taxable grants Money amount + Box 7 Agriculture payments Money amount + Box 8 Check if box 2 is trade or business income Checkbox N/A Box 9 Market gain Money amount + Box 10a State Alpha - 2 digit state code N/A Box 10b State identification no. Numeric - 25 character field N/A Box 11 State income tax withheld Money amount + Form 1099-G, Certain Government Payments, will display for the following error conditions: Box 1, "Unemployment compensation" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2, "State or local income tax refunds, credits, or offsets" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Box 2 amount is for tax year" is not equal to the tax year processed minus one through tax year minus four. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1, Box 2, Box 5, Box 6, and Box 7. Box 5, "RTAA payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Taxable grants" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 7, "Agriculture payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Market gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 4, 5, 6, 7, or 9 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entry is Box 3 is not equal to the tax year processed minus one through tax year minus four, review the SCRIPS image for accuracy. If after reviewing the SCRIPS image, the tax year is not valid, change it to the tax year being processed minus one. If the entry in Box 4 is greater than ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1, Box 2, Box 5, Box 6, and Box 7, review the SCRIPS image and verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-INT, Interest Income

3.12.8.8.16 (03-17-2025) Form 1099-INT, Interest Income Boxes displayed: Location on Form 1099-INT Box name Box type +/- Box 1 Interest income Money amount + Box 2 Early withdrawal penalty Money amount + Box 3 Interest on U.S. Savings Bonds and Treasury obligations. Money amount + Box 4 Federal income tax withheld Money amount + Box 5 Investment expenses Money amount + Box 6 Foreign tax paid Money amount + Box 7 Foreign country or U.S. possession Money amount + Box 8 Tax-exempt interest Money amount + Box 9 Specified private activity bond interest Money amount + Box 10 Market discount Money amount + Box 11 Bond premium Money amount + FATCA checkbox Checkbox found under the recipient entity in the lower left side of the document, FATCA filing requirement Checkbox N/A Box 12 Bond premium on Treasury obligations Money amount + Box 13 Bond premium on tax-exempt bond Money amount + Box 14 Tax-exempt and tax credit bond CUSIP no. Alphanumeric - 9 character field N/A Form 1099-INT, Interest Income, will display for the following error conditions: Box 1, "Interest income" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2, "Early withdrawal penalty" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Interest on U.S. Savings Bonds and Treasury obligations" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than the sum of Box 1 and Box 3 by ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Investment expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Foreign tax paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 8, "Tax-exempt interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Specified private activity bond interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Market discount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 11, "Bond premium" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 12, "Bond premiums on Treasury obligations" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 13, "Bond premium on tax exempt bond" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, or 13 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information. Review Box 4 to determine if withholding is greater than the sum of Box 1 and Box 3 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the SCRIPS image and verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-K, Payment Card and Third Party Network Transactions

3.12.8.8.17 (03-17-2025) Form 1099-K, Payment Card and Third Party Network Transactions Boxes Displayed: Location on Form 1099-K Box name Box type +/- Payment checkbox Checkbox found under the filers data on the upper left - "Payment settlement entity (PSE)" or "Electronic Payment Facilitator (EPF)/Other third party" Checkbox N/A Payment type checkbox Checkbox found under the filers data on the upper left next to Payment checkbox - "Payment card" or "Third party network" Checkbox N/A Box 1a Gross amount of payment card/third party network transactions Money amount + Box 1b Card Not Present transactions Money amount + Box 2 Merchant category code Numerics - 4 character field N/A Box 3 Number of payment transactions Numeric field N/A Box 4 Federal income tax withheld Money amount + Box 5a January Money amount + Box 5b February Money amount + Box 5c March Money amount + Box 5d April Money amount + Box 5e May Money amount + Box 5e June Money amount + Box 5g July Money amount + Box 5h August Money amount + Box 5i September Money amount + Box 5j October Money amount + Box 5k November Money amount + Box 5l December Money amount + Form 1099-K, Payment Card and Third Party Network Transactions, will display for the following error conditions: "Payment settlement entity (PSE)" and "Electronic Payment Facilitator (EPF)/Other third party" checkboxes, found under the filers data on the upper left, are both checked. Note: No correction is required or allowed. "Payment card" and "Third party network " checkboxes, found under the filers data on the upper left, are both checked. Note: No correction is required or allowed. Box 1a, "Gross amount of payment card/third party network transactions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 1a, "Gross amount of payment card/third party network transactions" is greater than the sum of Boxes 5a to 5l within a ≡ ≡ ≡ ≡ ≡ tolerance. Box 1b, "Card Not Present transactions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Box 1a. Box 5a, "January" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5b, "February" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5c, "March" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5d, "April" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5e, "May" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5f, "June" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5g, "July" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5h, "August" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5i, "September" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5j, "October" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5k, "November" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5l, "December" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If Box 1a, "Gross amount of payment card/third party network transactions" is greater than the sum of Boxes 5a to 5l within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ tolerance, review the SCRIPS image and verify input. If entries are correct, select "Next" to continue. If the entries in Boxes 1a, 1b, 4, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, are greater than or equal to ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entry in Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Box 1a and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-LS, Reportable Life Insurance Sale

3.12.8.8.18 (08-22-2024) Form 1099-LS, Reportable Life Insurance Sale Boxes Displayed: Location on Form 1099-LS Box name Box type +/- Box 1 Amount paid to payment recipient Money amount + Box 2 Date of sale Date Note: Enter in YYYYMMDD format. N/A Box - Issuer's name Issuer's name found below Date of Sale Alphanumeric - 75 characters allowed N/A Form 1099-LS, Reportable Life Insurance Sale, will display for the following error condition: Box 1, "Amount paid to payment recipient" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entry in Box 1 is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and it is correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

3.12.8.8.19 (09-17-2024) Form 1099-LTC, Long-Term Care and Accelerated Death Benefits Boxes Displayed: Location on Form 1099-LTC Box name Box type +/- Box 1 Gross long-term care benefits paid Money amount + Box 2 Accelerated death benefits paid Money amount + Box 3 Per Diem/Reimbursed amount checkbox Checkbox N/A Box - INSURED'S TIN INSURED'S TIN - found under the calendar year in the upper right corner Numerics - 9 character field N/A Box - INSURED'S name INSURED'S name - found under Box 3, Per diem/Reimbursed amount checkbox Checkbox - 75 characters allowed N/A Box 5 Chronically or Terminally iII checkbox Checkbox N/A Box - Date certified Date certified - found after Box 5 Date Note: Enter in YYYY-MM-DD format. N/A Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, will display for the following error condition: Box 1, "Gross long-term care benefits paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 2, "Accelerated death benefits paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Chronically ill or Terminally iII" checkboxes are both selected. Correction Procedures: If the entries in Boxes 1 or 2 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the Box 5"Chronically ill" and "Terminally ill" indicator are greater than 1 then review the SCRIPS image and verify input. Enter 1 if the "Chronically ill" box only is checked. Enter 2 if the "Terminally ill" box is checked. Enter 3 if both boxes are checked. If no box is checked leave blank. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-MISC, Miscellaneous Information

3.12.8.8.20 (01-01-2026) Form 1099-MISC, Miscellaneous Information Boxes Displayed: Location on Form 1099-MISC Box name Box type +/- Box 1 Rents Money amount + Box 2 Royalties Money amount + Box 3 Other income Money amount + Box 4 Federal income tax withheld Money amount + Box 5 Fishing boat proceeds Money amount + Box 6 Medical and health care payments Money amount + Box 7 Direct sales Checkbox N/A Box 8 Substitute payments in lieu of dividends or interest Money amount + Box 9 Crop insurance proceeds Money amount + Box 10 Gross proceeds paid to an attorney Money amount + Box 11 Fish purchased for resale Money amount + Box 12 Section 409A deferrals Money amount + Box 13 FATCA filing requirement Checkbox N/A Box 14 Reserved N/A N/A Box 15 Nonqualified deferred compensation Money amount + Form 1099-MISC, Miscellaneous Information, will display for the following error conditions: Box 1, "Rents" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more than ≡ ≡ ≡ ≡ ≡ if "RECIPIENT'S" information is not present. Box 2, "Royalties" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Other income" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the amount of withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Fishing boat proceeds" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Medical and health care payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 8, "Substitute payments in lieu of dividends or interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Crop insurance proceeds," is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Gross proceeds paid to an attorney" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 11, "Fish purchased for resale" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 12, "Section 409A deferrals" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 15, "Nonqualified deferred compensation," is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, or 15 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entry in Box 1 is more than ≡ ≡ ≡ ≡ then the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If missing, then review the SCRIPS image and verify accuracy of input. If an entry is present in the RECIPIENT'S TIN field on the SCRIPS image, continue processing the return. If the RECIPIENTS's TIN is not present on the SCRIPS image see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox. Review Box 4 for withholding inconsistencies involving money fields due to fraudulent federal income tax withholding or validation errors between money fields present on the SCRIPS image. Verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox. Select Save or Next after all error conditions have been reviewed and corrected to continue.

# Form 1099-NEC, Nonemployee Compensation

3.12.8.8.21 (01-01-2026) Form 1099-NEC, Nonemployee Compensation Boxes Displayed: Location on Form 1099-NEC Box name Box type +/- Box 1 Nonemployee compensation Money amount + Box 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale Checkbox N/A Box 3 Excess golden parachute payments Money amount + Box 4 Federal income tax withheld Money amount + Form 1099-NEC, Nonemployee Compensation, will display for the following error conditions: Box 1, "Nonemployee compensation" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ or more than ≡ ≡ ≡ ≡ if "RECIPIENT'S" information is not present. Box 3, "Excess golden parachute payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the amount of withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 3, or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entry in Box 1 is more than ≡ ≡ ≡ ≡ then the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If missing, then review the SCRIPS image and verify accuracy of input. If an entry is present in the RECIPIENT'S TIN field on the SCRIPS image, continue processing the return. If the RECIPIENTS's TIN is not present on the SCRIPS image see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox. Review Box 4 for withholding inconsistencies involving money fields due to fraudulent federal income tax withholding or validation errors between money fields present on the SCRIPS image. Verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-OID, Original Issue Discount

3.12.8.8.22 (08-22-2024) Form 1099-OID, Original Issue Discount Boxes Displayed: Location on Form 1099-OID Box name Box type +/- Box 1 Original issue discount for the year Note: YYTY equals the current tax year. Money amount + Box 2 Other periodic interest Money amount + Box 3 Early withdrawal penalty Money amount + Box 4 Federal income tax withheld Money amount + Box 5 Market discount Money amount + Box 6 Acquisition premium Money amount Box 7 Description Alphanumeric - 100 characters allowed N/A Box 8 Original issue discount on U.S. Treasury obligations Money amount +/- FATCA Checkbox Checkbox found under the recipient entity on the left side of the document Checkbox N/A Box 9 Investment expenses Money amount + Box 10 Bond premium Money amount + Box 11 Tax-exempt OID Money amount + Form 1099-OID, Original Issue Discount, will display for the following error conditions: Box 2, "Other periodic interest" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 3. "Early withdrawal penalty" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Box 4 is equal to or greater than the sum of Box 1, Box 2, and Box 8 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Market discount" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Acquisition premium" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 8, "Original issue discount on U.S. Treasury obligations" , is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Investment expenses" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Bond premium" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 11, "Tax-exempt OID" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, or 11 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Review Box 4 to determine if withholding is greater than the sum of Box 1, Box 2, and Box 8 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the SCRIPS image and verify accuracy of input. If withholding is greater than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the entry in Box 8 is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify accuracy of input. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-PATR, Taxable Distributions Received From Cooperatives

3.12.8.8.23 (08-22-2024) Form 1099-PATR, Taxable Distributions Received From Cooperatives Boxes Displayed: Location on Form 1099-PATR Box name Box type +/- Box 1 Patronage dividends Money amount + Box 2 Nonpatronage distributions Money amount + Box 3 Per-unit retain allocations Money amount + Box 4 Federal income tax withheld Money amount + Box 5 Redeemed nonqualified notices Money amount + Box 6 Section 199A(g) deduction Money amount + Box 7 Qualified payments (Section 199A(b)(7)) Money amount + Box 8 Section 199A(a) qual. items Money amount + Box 9 Section 199A(a) SSTB items Money amount + Box 10 Investment credit Money amount + Box 11 Work opportunity credit Money amount + Box 12 Other credits and deductions Money amount + Box 13 Specified Coop Checkbox N/A Form 1099-PATR, Taxable Distributions Received From Cooperatives, will display for the following error conditions: Box 1, "Patronage dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 2, "Nonpatronage dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Per-unit retain allocations" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Box 4 is equal to or greater than the sum of Box 1, Box 2, Box 3, and Box 5 by ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Redeemed nonqualified notices" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Section 199A(g) deduction" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 7, "Qualified payments (Section 199A(b)(7))" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 8, "Section 199A(a) qual. items" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "Section 199A(a) SSTB items" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Investment credit" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 11, "Work opportunity credit" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 12, "Other credits and deductions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, or 12 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Review Box 4 to determine if withholding is greater than the sum of Boxes 1, 2, 3, and 5 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the SCRIPS image and verify accuracy of input. If accurate, see Exhibit 3.12.8-9, Signs of Fraud for more information. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-Q, Payments From Qualified Education Programs (Under Section 529 and 530)

3.12.8.8.24 (08-22-2024) Form 1099-Q, Payments From Qualified Education Programs (Under Section 529 and 530) Boxes Displayed: Location on Form 1099-Q Box name Box type +/- Box 1 Gross distribution Money amount + Box 2 Earnings Money amount + Box 3 Basis Money amount + Box 4 Trustee-to-trustee transfer Checkbox N/A Box 5 "Distribution is from:" - as the title Checkbox N/A Box 6 Check if the recipient is not the designated beneficiary Checkbox N/A Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530), will display for the following error conditions: Box 1, "Gross distribution" , is greater or less than the sum of Box 2 and Box 3 ≡ ≡ ≡ ≡. Box 2, "Earnings" is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 3, "Basis" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "Distribution is from:" must equal "1" . Correction Procedures: If the entry in Box 1 is greater or less than the sum of Box 2 and Box 3 ≡ ≡ ≡ ≡ ≡ review the SCRIPS image and verify input. If the entry in Box 2 is not greater than ≡ ≡ ≡ ≡ ≡ ≡, review the SCRIPS image and verify input. If the entries in Boxes 2 and 3 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Review the SCRIPS image and verify the checkbox entry in Box 5. Determine if the Qualified tuition program checkbox is marked "Private" , "State" , or "Coverdell ESA" . Enter "1" if "Private" box is checked. Enter "2" if "State" box is checked. Enter "3" if "Coverdell ESA" box is checked. Leave the box blank if no or multiple boxes are checked. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-QA, Distributions from ABLE Accounts

3.12.8.8.25 (01-01-2026) Form 1099-QA, Distributions from ABLE Accounts Boxes Displayed Location on Form 1099-QA Box name Box type +/- Box 1 Gross distribution Money amount + Box 2 Earnings Money amount +/- Box 3 Basis Money amount +/- Box 4 Program-to-program transfer Checkbox N/A Box 5 Check if ABLE account terminated in the calendar year reported Checkbox N/A Box 6 Check if the recipient is not the designated beneficiary Checkbox N/A Form 1099-QA, Distributions from ABLE Accounts, will display for the following error conditions: The entry in Box 1, "Gross distributions" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 2, "Earnings" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box "Basis" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, or 3 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

3.12.8.8.26 (04-07-2025) Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Boxes Displayed Location on Form 1099-R Box name Box type +/- Box 1 Gross distribution Money amount + Box 2a Taxable amount Money amount + Box 2b Taxable amount not determined Total distribution Checkbox N/A Box 3 Capital gain (included in box 2a) Money amount + Box 4 Federal income tax withheld Money amount + Box 5 Employee contributions/ Designated Roth contributions or insurance premiums Money amount + Box 6 Net unrealized appreciation in employer's securities Money amount + Box 7 Distribution code(s) Alphanumeric N/A Box 8 Other Money amount + Box 9a Your percentage of total distribution Numeric - allows up to 5 decimal places N/A Box 9b Total employee contributions Money amount + Box 10 Amount allocable to IRR within 5 years Money amount + Box 11 1st year of desig. Roth contrib. 4 digit year N/A Box 12 FATCA filing requirement Checkbox N/A Box 13 Date of payment Date field N/A Box 14 State tax withheld Money amount + Box 15 State/Payer's state no. Numeric - 17 character max field N/A Box 16 State distribution Money amount + Box 17 Local tax withheld Money amount + Box 18 Name of locality Alpha - 20 character max field N/A Box 19 Local distribution Money amount + Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc, will display for the following error conditions: Box 1, "Gross distribution" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 1, "Gross distribution" is not greater than or equal to Box 6. Box 2a, "Taxable amount" is greater than zero, and Box 1 is less than or equal to Box 3. Box 2a, "Taxable amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 3, "Capital gain (included in box 2a)" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Federal income tax withheld" is greater than Box 1. Box 5, "Employee contributions/ Designated Roth contributions or insurance premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Net unrealized appreciation in employer's securities" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 8, "Other" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9b, "Total employee contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Amount allocable to IRR within 5 years" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2a, 3, 4, 5, 6, 8, 9b,or 10 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entry in Box 1 is not equal to or greater than Box 2, review the SCRIPS image for accuracy, and make any corrections. If an entry is present in Box 2a, but no entry appears in Box 1, place the money amount present in Box 2a in Box 1. If an entry is in Box 3 and no entries appear in Box 1 or Box 2a, enter the Box 3 amount in Box 1 and Box 2a. Review Box 4 to determine if withholding is greater than Box 1. Use the SCRIPS image and verify accuracy of input. If accurate, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-S, Proceeds From Real Estate Transactions

3.12.8.8.27 (03-17-2025) Form 1099-S, Proceeds From Real Estate Transactions Boxes Displayed: Location on Form 1099-S Box name Box type +/- Box 1 Date of closing Date Note: Valid format is YYYYMMDD. N/A Box 2 Gross proceeds Money amount + Box 3 Address or legal description Alphanumeric and special characters which include: include: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü N/A Box 4 Checkbox - Check here if the transferor received or will receive property or services as part of the consideration Checkbox N/A Box 5 Checkbox - Check here if the transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust) Checkbox N/A Box 6 Buyer's part of real estate tax Money amount + Form 1099-S, Proceeds From Real Estate Transactions, will display for the following error conditions: The date in Box 1, "Date of closing" , is not entered correctly or is invalid. The entry in Box 2, "Investment in contract" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 6, "Buyer's part of real estate tax" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: The valid format for the date in "Box 1" is YYYYMMDD, where YYYY=YYTY (processing year minus one). Review the SCRIPS image and verify the date. If the date is not entered correctly, enter the date in the valid format listed above. If the year of the date is entered incorrectly by the filer, change the year to equal the current tax year being processed (processing year minus one). If the entries in Boxes 2 and 6 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

3.12.8.8.28 (03-17-2025) Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Boxes Displayed: Location on Form 1099-SA Box name Box type +/- Box 1 Gross distribution Money amount + Box 2 Earnings on excess cont. Money amount + Box 3 Distribution code Numeric - 1 character field Note: Valid entries are 1,2, 3, 4, 5, or 6. N/A Box 4 FMV on date of death Money amount + Box 5 Entry for HSA, Archer MSA, or MA MSA Checkbox N/A Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA: The entry in Box 1, "Gross distribution" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 2, "Earnings on excess cont." , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 4, "FMV on date of death" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Review the SCRIPS image and verify the checkbox entry in Box 5. Determine if the "HSA" , "Archer MSA " or "MA MSA" box is marked. Enter "1" if the "HSA" box is checked. Enter "2" if the "Archer MSA" box is checked. Enter "3" if "MA MSA" box is checked. Leave the box blank if no or multiple boxes are checked. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 1099-SB, Seller's Investment in Life Insurance Contract

3.12.8.8.29 (08-22-2024) Form 1099-SB, Seller's Investment in Life Insurance Contract Boxes Displayed: Location on Form 1099-SB Box name Box type +/- Box 1 Investment in contract Money amount + Box 2 Surrender amount Money amount + Box - Top left hand corner of form Issuer's information - name, address, and telephone no. Alphanumeric - 39 character field N/A Form 1099-SB, Seller's Investment in Life Insurance Contract, will display for the following error conditions: The entry in Box 1, "Investment in contract" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 2, "Surrender amount" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1 and 2 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 3921, Exercise of an Incentive Stock Option Under Section 4229(b)

3.12.8.8.30 (01-01-2025) Form 3921, Exercise of an Incentive Stock Option Under Section 4229(b) Boxes Displayed: Location on Form 3921 Box name Box type +/- Box 1 Date option granted Date Note: Enter the date in YYYY-MM-DD format N/A Box 2 Date option exercised Date Note: Enter the date in YYYY-MM-DD format N/A Box 3 Exercise price paid per share Money amount + Box 4 Fair market value per share on exercise date Money amount + Box 5 No. of shares transferred Numeric 12 numbers maximum + Box 6 If other than TRANSFEROR, name, address, and TIN of corporation whose stock is being transferred Description N/A Form 3921, Exercise of an Incentive Stock Option Under Section 4229(b), will display for the following error conditions: Box 3, "Exercise price paid per share" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 4, "Fair market value per share on exercise date" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: If the entries in Boxes 3 or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

3.12.8.8.31 (01-01-2025) Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) Boxes Displayed: Location on Form 3922 Box name Box type +/- Box 1 Date option granted Date Note: Enter the date in YYYYMMDD format N/A Box 2 Date option exercised Date Note: Enter the date in YYYYMMDD format N/A Box 3 Fair market value per share on grant date Money amount + Box 4 Fair market value per share on exercise date Money amount + Box 5 Exercise price paid per share Money amount + Box 6 No. of shares transferred Numeric 12 number maximum N/A Box 7 Date legal title transferred Note: Enter the date in YYYYMMDD format N/A Box 8 Exercise price per share determined as if the option was exercised on the date shown in Box 1 Money amount + Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c), will display for the following error conditions: The entry in Box 3, "Fair market value per share on grant date" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ The entry in Box 4, "Fair market value per share on exercise date" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ The entry in Box 5, "Exercise price paid per share" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: If the entries in Boxes 3, 4, or 5 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 5498, IRA Contribution

3.12.8.8.32 (01-01-2025) Form 5498, IRA Contribution Boxes Displayed: Location on Form 5498 Box name Box type +/- Box 1 IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a) Money amount + Box 2 Rollover contributions Money amount + Box 3 Roth IRA conversion amount Money amount + Box 4 Recharacterized contributions Money amount + Box 5 Fair market value of account Money amount + Box 6 Life insurance cost included in box 1 Money amount + Box 7 IRA/SEP/SIMPLE/Roth IRA Checkbox N/A Box 8 SEP contributions Money amount + Box 9 SIMPLE contributions Money amount + Box 10 Roth IRA contributions Money amount + Box 11 Check if RMD for 20XX Checkbox N/A Box 12a RMD date Date Note: Enter the date in YYYYMMDD format N/A Box 12b RMD amount Money amount + Box 13a Postponed/late contrib. Money amount + Box 13b Year Date Note: Enter in YYYY format N/A Box 13c Code Alpha/Numeric eight character max N/A Box 14a Repayments Money amount + Box 14b Code Alpha N/A Box 15a FMV of certain specified assets Money amount + Box 15b Code(s) Alpha N/A Form 5498, IRA Contribution, will display for the following error conditions: Box 1, "IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a)" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 2, "Rollover contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 3, "Roth IRA conversion amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 4, "Recharacterized contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 5, "FMV of account" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 6, "Life insurance cost included in box 1" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 8, "SEP contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 9, "SIMPLE contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 10, "Roth IRA contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 12b, "RMD amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 13a, "Postponed/late contrib." is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. Box 13c, "Code" is not equal to "FD, EO13239, EO12744, PL11597, EO13119, PL10621, PO, SC, or blank" . Box 14a, "Repayments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Box 15a, "FMV of certain specified assets" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, 12b, 13a, 14a, or 15a are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. If the entries in Box 13c, are not equal to "FD, EO13239, EO12744, PL11597, EO13119, PL10621, PO, SC, or blank" and correct, delete the entries. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 5498-ESA, Coverdell ESA Contribution Information

3.12.8.8.33 (01-01-2025) Form 5498-ESA, Coverdell ESA Contribution Information Boxes Displayed Location on Form 5498-ESA Box name Box type +/- Box 1 Coverdell ESA contributions Money amount + Box 2 Rollover contributions Money amount + Form 5498-ESA, Coverdell ESA Contribution Information, will display for the following error conditions: Box 1, "Coverdell ESA contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ Box 2, "Rollover contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: If the entries in Boxes 1 or 2 are greater than or equal to ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 5498-QA, ABLE Account Contribution Information

3.12.8.8.34 (01-01-2026) Form 5498-QA, ABLE Account Contribution Information Boxes Displayed Location on Form 5498-QA Box name Box type +/- Box 1 Able contributions Money amount + Box 2 ABLE to ABLE Rollovers Money amount + Box 3 Cumulative contributions Money amount + Box 4 Fair market value Money amount + Box 5 Check if account opened in 2025 Checkbox N/A Box 6 Basis of eligibility Alpha Note: Valid entries are A, B, C, or blank N/A Box 7 Code Numeric Note: Valid entries are 1, 2, 3, 4, 5, 6, 7, or blank N/A Form 5498-QA, ABLE Account Contribution Information, will display for the following error conditions: The entry in Box 1, "Able contributions" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 2, "ABLE to ABLE Rollovers" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 3, "Cumulative contributions" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 4, "Fair market value" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: If the entries in Boxes 1, 2, 3, or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

3.12.8.8.35 (01-01-2025) Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information Boxes Displayed Location on Form 5498-SA Box name Box type +/- Box 1 Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY Money amount + Box 2 Total contributions made in YYTY Money amount + Box 3 Total HSA or Archer MSA contributions made in YYTY+1 for YYTY Money amount + Box 4 Rollover contributions not included in Boxes 1, 2, or 3 Money amount + Box 5 Fair market value of HSA, Archer MSA, or MA MSA Money amount + Box 6 HSA, Archer MSA, or MA MSA Checkbox N/A Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, will display for the following error conditions: Box 1, "Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 2, "Total contributions made in YYTY" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 3, "Total HSA or Archer MSA contributions made in YYTY+1 for YYTY" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ Box 4, "Rollover contributions not included in Boxes 1, 2, or 3" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ Box 5, "Fair market value of HSA, Archer MSA, or MA MSA" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: If the entries in Boxes 1, 2, 3, 4, or 5 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. . Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Form W-2G, Certain Gambling Winnings

3.12.8.8.36 (03-17-2025) Form W-2G, Certain Gambling Winnings Boxes Displayed: Location on Form W-2G Box name Box type +/- Box 1 Reportable winnings Money amount + Box 2 Date won Date N/A Box 3 Type of Wager Numeric Valid entries are 1, 2, 3, 4, 5, 6, 7, 8, and 9 N/A Box 4 Federal income tax withheld Money amount + Box 5 Transaction Alpha and special characters N/A Box 6 Race Alpha and special characters N/A Box 7 Winnings from identical wagers Money amount + Box 8 Cashier Alpha and special characters N/A Box 10 Window Alpha and special characters N/A Box 11 First identification no. Alphanumeric and special characters Maximum 40 characters N/A Box 12 Second identification no. Alphanumeric and special characters Maximum 40 characters N/A Form W-2G, Certain Gambling Winnings, will display for the following error conditions: The entry in Box 1, "Reportable winnings" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ The entry in Box 4, "Federal income tax withheld" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or is greater than or equal to the sum of Box 1 and Box 7 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The entry in Box 7, "Winnings from identical wagers" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ Correction Procedures: If the entries in Boxes 1, 4, or 7 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. Review Box 4, to determine if withholding is greater than the sum of Boxes 1 and 7 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ Use the SCRIPS image and verify accuracy of input. If accurate, see Exhibit 3.12.8-9, Signs of Fraud, for more information. Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

# Information Return Processing Format Codes and Required Section 06 Fields for Returns

Exhibit 3.12.8-1 Information Return Processing Format Codes and Required Section 06 Fields for Returns The alpha characters in the third to final columns represent the fields present for each return type. R = Required Input V = Input not required All non-R or V fields require blanks; no input allowed Format Codes A through J Document Code ISRP Format Code A B C D E F G H I J 03 360 R R R V V V V V 10 037 R R V V V V V V V V 16 361 R R V 25 048 R R R R R V 26 049 R R R R R R R R 27 023 R R R R R V 28 022 R R R R R R V R R R 31 031 R R R V V V 32 010 R V R R 43 362 R R V 50 050 R V V V R R R V V R 69 007 V V R R R R V V V V 71 571 R V V R 72 028 R R 73 029 R R V V 74 355 R R R R R R R R R R 75 396 R R V V V R 78 357 R V V V V V V R V V 79 021 V V V R R V R V V R 80 354 R R V V 81 353 R R V R R R V V V V 83 359 R V R R R V V V R 84 358 R V 85 397 R R V V R R 86 026 R R R R R R R V V V 91 032 R R R R R R R R R R 92 033 R R R R R R V R R R 93 034 R R V R R V V 94 035 R R R V V 95 040 R R R R R R V R R R 96 060 R R R R R R V R V R 97 061 R R R R R R R R R R 98 025 R R V R R R V V R V Format Codes K through U Document Code ISRP Format Code K L M N O P Q R S T U 03 360 10 037 V V V V V V V V V 16 361 25 048 26 049 27 023 28 022 V V R R V V R V V V 31 031 32 010 43 362 50 050 V V R R R R V 69 007 V 71 571 72 028 73 029 74 355 R R R R R R R 75 396 78 357 R V V V R 79 021 R V V R R V R R R R R 80 354 81 353 V 83 359 84 358 85 397 86 026 91 032 R R R R R V R R 92 033 R V R V R V 93 034 94 035 95 040 R R V R R 96 060 R R 97 061 R V 98 025 V V

# Information Return Processing Section 06 Fields Transcribed or Scanned

Exhibit 3.12.8-2 Information Return Processing Section 06 Fields Transcribed or Scanned "✓" represents Box numbers in a checkbox indicator. Fields A through J Return Document Code A B C D E F G H I J 03 1 2 3 4 5 6 7 8 10 ✓ ✓ 1a 1b 2 3 4 5a 5b 5c 16 1 2 NAME 25 1 2 3 4 5 6 26 1 2 3 4 5 6 7 8 27 1 2 3 4 5 6 28 1 2 3 4 5 6 7 8 9 10 31 1 2 3 4 5 6 32 1 2 4 7 43 1 2 NAME 50 1a 1b 2a 2b 3a 3b 4a 4b 5 5a 71 1 2✓ 4 72 1 2 73 1 2 3 4 74 1a 1b 2 3 4 5a 5b 5c 5d 5e 75 1 2 3 4 5 6 78 1 2b 2c 2d 3 4a 4b 4c 5a 5b 79 1a 1b 1c 1d 1e 1f 1g 2✓ 3✓ 4 80 2 4 5 6 81 1 2 3 4 5 6 7 8 9 10 83 1 ✓ 4 5 6 7 8 9 10 84 1 2 85 1 2 3 4 5 6 7 86 1 2 3 4 5 6 7 8 9 91 1a 1b 2a 2b 2c 2d 2e 2f 3 4 92 1 2 3 4 5 6 7 8 9 10 93 1 2 3 ITIN NAME 5 DATE 94 1 2 3 4 5 95 1 2 3 4 5 6 7✓ 8 9 10 96 1 2 3 4 5 6 7 8 ✓ 9 97 1 2 3 4 5 6 7 8 9 10 98 1 2a 2b✓ 3 4 6 7 ✓ 10 11 Fields K through U Return Document Code K L M N O P Q R S T U 03 10 5d 5e 5f 5g 5h 5i 5j 5k 5l 16 25 26 27 28 11 12a 12b 13a 13b 13c 14a 14b 15a 15b 31 32 43 50 5b 5✓ 71 72 73 74 5f 5g 5h 5i 5j 5k 5l 75 78 5c 6a 6b 6c 7 79 5✓ 6✓ 7✓ 8 9 CUSIP ✓ 10 11 12 13 80 81 11 83 84 85 86 91 5 6 7 9 10 ✓ 11 12 92 11 ✓ 12 13 14 93 94 95 11 12 ✓ 13 14 96 10 11 97 11 12 13 98 12✓ 13 Form 1096 Output - Return Box (Line) Numbers Transcribed Field Field Description All See IRM 3.12.8.5.1, Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for details. A Field A is the number of original documents transmitted from Box 3. This number is coded before a slash (e.g., "25/" ) on Account Type Code "B" and "C" documents. B Field B is the number of amended documents transmitted from Box 3. This number is coded after a slash (e.g., "/25" ) on Account Type Code "B" and "C" documents. C Field C is the amount of federal income tax withheld in Box 4. D Field D is the total amount of money reported in Box 5. E Field E is the Taxpayer Identification Number (TIN) Type and type of document transmitted code. F Field F is the Type of Payment Code(s). G Field G is the delinquent return indicator. It is an alpha or number followed by a date in the YYYYMMDD format. Find these entries in the first seven boxes under the wording "For Official Use Only." H Field H is the correspondence indicator. This entry is found in the last two boxes under the wording "For Official Use Only." I Field I is the number of original documents subject to penalty. This field is found in the bottom-left corner of Account Type Code "B" and "C" documents, coded before a slash (e.g., "25/" ). J Field J is the number of amended documents subject to penalty. This field is found in the bottom-left corner of Account Type Code B and C documents, coded after a slash (e.g., "/25" ). K Field K is the year indicator for prior years. Account Type Code "B" and "C" documents have this entry in the bottom-right corner of the document.

# Major City Codes Sorted by Major City

Exhibit 3.12.8-3 Major City Codes Sorted by Major City Always add the numerics 01 to the three-digit Zone Improvement Plan (ZIP) Codes shown below: Major City State Code Major City Code (MCC) ZIP Code A berdeen SD AD 574 Abilene TX AB 796 Akron OH AD 443 Albany GA AY 317 Albany NY AL 122 Albuquerque NM AQ 871 Alexandria VA AX 223 Allentown PA AW 181 Amarillo TX AM 791 Anaheim CA AH 928 Anchorage AK AN 995-996 Anderson SC AJ 296 Ann Arbor MI AP 481 Arlington VA AR 222 Arvada CO AV 800, 804 Asheville NC AS 288 Atlanta GA AT 303, 311, 399 Atlantic City NJ AC 084 Auburn AL AF 368 Augusta GA AG 309 Augusta ME AA 043 Aurora CO AZ 800 Aurora IL AO 605 Austin TX AU 733, 787 Bakersfield CA BD 933 Baltimore MD BA 212 Baton Rouge LA BR 708 Battle Creek MI QK 490 Beaumont TX BT 777 Bethlehem PA BM 180 Berkeley CA BE 947 Biloxi MS BL 395 Binghamton NY BC 139 Birmingham AL BI 352 Bismarck ND BB 585 Bloomington IN BQ 474 Boca Raton FL BZ 334 Boise ID BS 837 Bossier City LA BW 711 Boston MA BO 021, 022 Boulder CO BV 803 Bradenton FL BG 342 Bremerton WA BY 983 Bridgeport CT BP 066 Bronx NY BX 104 Brooklyn NY BK 112 Brownsville TX BJ 785 Buffalo NY BF 142 Burlington VT BU 054 Cambridge MA CB 021, 022 Camden NJ CD 081 Canton OH CA 447 Cape Coral FL CF 339 Cedar Rapids IA CR 524 Champaign IL CX 618 Chapel Hill NC CJ 275 Charleston SC CT 294 Charleston WV CW 253 Charlotte NC CE 282 Charlottesville VA CV 229 Chattanooga TN CG 374 Chesapeake VA CP 233 Cheyenne WY CY 820 Chicago IL CH 606-608 Cincinnati OH CN 452, 459 Clear Water FL CQ 337 Cleveland OH CL 441 Colorado Springs CO CS 809 Columbia SC CU 292 Columbus GA CM 318-319 Columbus OH CO 430, 432 Corpus Christi TX CC 783, 784 Cumberland MD CK 215 Dallas TX DA 752, 753 Davenport IA DP 528 Dayton OH DY 453-454 Daytona Beach FL DF 320, 321 Dearborn MI DB 481 Decatur IL DT 625 Denver CO DN 800-802 Des Moines IA DM 503 Detroit MI DE 482 Dubuque IA DQ 520 Duluth MN DL 557-558 Durham NC DU 277 East Lansing MI ET 488 Easton PA EA 180 East Orange NJ EO 070 East Saint Louis IL ES 622 Elizabeth NJ EL 072 El Paso TX EP 799, 885 Erie PA ER 165 Eugene OR EU 974 Evanston IL EN 602 Evansville IN EV 477 Fall River MA FR 027 Far Rockaway NY RK 110, 116 Fargo ND FA 581 Fayetteville AR FB 727 Fayetteville NC FN 283 Flint MI FT 485 Florence AL FC 356 Florence SC FE 295 Flushing NY FG 113 Fort Lauderdale FL FL 333 Fort Prince FL FP 349 Fort Wayne IN FY 468 Fort Worth TX FW 761 Fresno CA FO 936-938 Galveston TX GA 775 Gainesville FL GF 326 Gary IN GY 464 Gastonia NC GN 280 Glendale CA GL 912 Grand Rapids MI GR 495 Greeley CO GC 806 Green Bay WI GB 543 Greensboro NC GO 274 Greenville SC GV 296 Greenwood MS GW 389 Hackensack NJ HS 076 Hamilton OH HA 450 Hammond IN HM 463 Hampton VA HP 236 Harlingen TX HR 785 Hartford CT HD 061 Harrisburg PA HG 171 Hattiesburg MS HT 394 Helena MT HE 596 Hialeah FL HI 330 High Point NC HC 272 Hollywood FL HW 330 Honolulu HI HL 968 Houston TX HO 770-772 Huntington WV HN 257 Huntington Beach CA HB 926 Huntsville AL HU 358 Independence MO IE 640 Indianapolis IN IN 462 Inglewood CA ID 903 Irvine CA IV 926-927 Irving TX IR 750 Jackson MS JN 392 Jacksonville FL JV 320, 322 Jamaica NY JA 114 Jamestown NY JM 147 Janesville WI JE 535 Jersey City NJ JC 070, 073 Johnson City TN JH 376 Johnstown PA JO 159 Joliet IL JT 604 Jonesboro AR JB 724 Kalamazoo MI KZ 490 Kansas City KS KA 661 Kansas City MO KC 641, 649 Kennewick WA KW 993 Kenosha WI KE 531 Kingsport TN KP 376 Knoxville TN KN 379 Las Cruces NM LZ 880 Lafayette IN LF 479 Lafayette LA LL 705 Lake Charles LA LC 706 Lakeland FL LK 338 Lakewood CO LW 800, 802, 804 Lancaster PA LP 176 Lansing MI LG 489 Laredo TX LD 780 Las Vegas NV LV 891 Lawrence MA LQ 018 Lewiston ME LT 042 Lexington KY LX 405 Lincoln NE LN 685 Little Rock AR LR 722 Long Beach CA LB 907, 908 Long Island City NY LI 111 Lorain OH LO 440 Los Angeles CA LA 900-901 Louisville KY LE 402 Lowell MA LM 018 Lubbock TX LU 794 Lynn MA LY 019 Macon GA MA 312 Madison WI MN 537 Manchester NH MR 031 Melbourne FL ML 329 Memphis TN ME 375, 381 Meridian MS MD 393 Metairie LA MI 700 Miami FL MF 330-332 Milwaukee WI MW 532 Minneapolis MN MS 554 Missoula MT MM 598 Mobile AL MO 366 Modesto CA MC 953 Montgomery AL MG 361 Muskegon MI MK 494 Nashville TN NA 372 Newark NJ NK 071 New Bedford MA ND 027 New Brunswick NJ NB 089 New Haven CT NH 065 New Orleans LA NO 701 Newport News VA NN 236 Newton MA NE 021 New York NY NY 100-102 Niagara Falls NY NF 143 Norfolk VA NV 235 North Charleston SC NC 294 North Hollywood CA NW 916 N Little Rock AR NL 721 Oakland CA OA 946 Oak Park IL OP 603 Ogden UT OG 842, 844 Oklahoma City OK OC 731 Omaha NE OM 681 Orlando FL OR 328 Oshkosh WI OK 549 Owensboro KY OW 423 Parkersburg WV PK 261 Parma OH PZ 441 Pasadena CA PD 910-911 Paterson NJ PN 075 Peoria IL PL 616 Pensacola FL PE 325 Petersburg VA PG 238 Philadelphia PA PH 190-192 Phoenix AZ PX 850 Pittsburgh PA PI 151-152 Pocatello ID PC 832 Port Arthur TX PA 776 Portland ME PT 041 Portland OR PO 972 Portsmouth NH PS 038 Portsmouth VA PM 237 Providence RI PR 029 Provo UT PV 846 Pueblo CO PU 810 Punta Gorda FL PJ 339 Quincy MA QU 021 Racine WI RA 534 Raleigh NC RL 276 Reading PA RD 196 Reno NV RE 895 Richmond VA RI 231-232 Riverside CA RS 925 Roanoke VA RO 240 Rochester NY RC 146 Rockford IL RF 611 Sacramento CA SC 958 Saginaw MI SG 486 Salem OR XR 973 Salt Lake City UT XU 841 San Antonio TX SO 782 San Bernardino CA SR 924 San Diego CA SD 921 San Francisco CA SF 941 San Jose CA SJ 951 San Juan PR XJ 009 Santa Ana CA SA 927 Santa Barbara CA SZ 931 Savannah GA GS 314 Schenectady NY SK 120, 123 Scranton PA XC 185 Seattle WA SE 981, 987 Shawnee Mission KS SM 662 Shreveport LA SH 711 Silver Spring MD SS 209 Sioux City IA SX 511 Somerville MA SV 021 South Bend IN SB 466 Spartanburg SC SQ 293 Spokane WA SW 992 Springfield IL XL 627 Springfield MA XA 011 Springfield MO XO 657-658 Springfield OH XH 455 Stamford CT ST 069 Staten Island NY SI 103 St. Joseph MO XM 645 St. Louis MO SL 631 Stockton CA SN 952 St. Paul MN SU 551 St. Petersburg FL SP 337 Syracuse NY SY 132 Tacoma WA TC 983, 984 Tallahassee FL TL 323 Tampa FL TA 336 Terre Haute IN TH 478 Titusville FL TT 327 Toledo OH TO 436 Torrance CA TN 905 Topeka KS TP 666 Trenton NJ TR 086 Tucson AZ TU 857 Tulsa OK TS 741 Tuscaloosa AL TB 354 Utica NY UT 135 Van Nuys CA VN 913-914 Virginia Beach VA VB 234 Waco TX WX 767 Warren MI WR 480 Warren OH WO 444 Washington DC DC 200, 202-205, 569 Waterbury CT WT 067 Waterloo IA WL 507 Westminster CO WD 800, 802 West Allis WI WA 532 West Palm Beach FL WP 334 West Valley City UT WC 841 Wheeling WV WH 260 Wichita KS WK 672 Wichita Falls TX WF 763 Wilkes-Barre PA WB 187 Williamsport PA WM 177 Wilmington DE WI 198 Wilmington NC WN 284 Winston-Salem NC WS 271 Worcester MA WE 016 Yonkers NY YK 107 York PA YR 173-174 Youngstown OH YO 445

# Major Cities Sorted by Major City Code

Exhibit 3.12.8-4 Major Cities Sorted by Major City Code Always add the numerics 01 to the three-digit ZIP Codes shown below: Major City Code Major City State Code ZIP Code AA Augusta ME 043 AB Abilene TX 796 AC Atlantic City NJ 084 AD Aberdeen SD 574 AG Augusta GA 309 AH Anaheim CA 928 AK Akron OH 443 AL Albany NY 122 AM Amarillo TX 791 AN Anchorage AK 995 AO Aurora IL 605 AQ Albuquerque NM 871 AR Arlington VA 222 AS Asheville NC 288 AT Atlanta GA 303 AU Austin TX 787 AW Allentown PA 181 AX Alexandria VA 223 AY Albany GA 317 AZ Aurora CO 800 BA Baltimore MD 212 BD Bakersfield CA 933 BE Berkeley CA 947 BF Buffalo NY 142 BI Birmingham AL 352 BK Brooklyn NY 112 BL Biloxi MS 395 BM Bethlehem PA 180 BO Boston MA 021 BP Bridgeport CT 066 BR Baton Rouge LA 708 BS Boise ID 837 BT Beaumont TX 777 BU Burlington VT 054 BX Bronx NY 104 CA Canton OH 447 CB Cambridge MA 021 CC Corpus Christi TX 784 CD Camden NJ 081 CE Charlotte NC 282 CG Chattanooga TN 374 CH Chicago IL 606 CI Cicero IL 606 CL Cleveland OH 441 CM Columbus GA 319 CN Cincinnati OH 452 CO Columbus OH 432 CR Cedar Rapids IA 524 CS Colorado Springs CO 809 CT Charleston SC 294 CU Columbia SC 292 CV Charlottesville VA 229 CW Charleston WV 253 CY Cheyenne WY 820 DA Dallas TX 752 DB Dearborn MI 481 DC Washington DC 200 DE Detroit MI 482 DF Daytona Beach FL 320 DL Duluth MN 558 DM Des Moines IA 503 DN Denver CO 802 DP Davenport IA 528 DQ Dubuque IA 520 DT Decatur IL 625 DU Durham NC 277 DY Dayton OH 454 EL Elizabeth NJ 072 EN Evanston IL 602 EO East Orange NJ 070 EP El Paso TX 799 ER Erie PA 165 ES East St. Louis IL 622 EU Eugene OR 974 EV Evansville IN 477 FA Fargo ND 581 FE Florence SC 295 FG Flushing NY 113 FL Fort Lauderdale FL 333 FO Fresno CA 937 FR Fall River MA 027 FT Flint MI 485 FW Fort Worth TX 761 FY Fort Wayne IN 468 GA Galveston TX 775 GB Green Bay WI 543 GL Glendale CA 912 GO Greensboro NC 274 GR Grand Rapids MI 495 GS Savannah GA 314 GV Greenville SC 296 GW Greenwood MS 389 GY Gary IN 464 HA Hamilton OH 450 HB Huntington Beach CA 926 HD Hartford CT 061 HE Helena MT 596 HG Harrisburg PA 171 HI Hialeah FL 330 HL Honolulu HI 968 HM Hammond IN 463 HN Huntington WV 257 HO Houston TX 770 HP Hampton VA 236 HS Hackensack NJ 076 HT Hattiesburg MS 394 HU Huntsville AL 358 HW Hollywood FL 330 ID Englewood CA 903 IE Independence MO 640 IN Indianapolis IN 462 IR Irving TX 750 JA Jamaica NY 114 JC Jersey NJ 073 JN Jackson MS 392 JO Johnstown PA 159 JT Joliet IL 604 JV Jacksonville FL 322 KA Kansas City KS 661 KC Kansas City MO 641 KE Kenosha WI 531 KN Knoxville TN 379 KZ Kalamazoo MI 480 LA Los Angeles CA 900 LB Long Beach CA 907 LC Lake Charles LA 706 LD Laredo TX 780 LE Louisville KY 402 LG Lansing MI 489 LI Long Island City NY 111 LM Lowell MA 018 LN Lincoln NE 685 LO Lorain OH 044 LP Lancaster PA 176 LR Little Rock AR 722 LU Lubbock TX 794 LV Las Vegas NV 891 LW Lakewood CO 802 LX Lexington KY 405 LY Lynn MA 019 MA Macon GA 312 MD Meridian MS 393 ME Memphis TN 381 MF Miami FL 330 MG Montgomery AL 361 MI Metairie LA 700 MN Madison WI 537 MO Mobile AL 366 MR Manchester NH 031 MS Minneapolis MN 554 MW Milwaukee WI 532 NA Nashville TN 372 NB New Brunswick NJ 089 ND New Bedford MA 027 NE Newton MA 024 NF Niagara Falls NY 143 NH New Haven CT 065 NK Newark NJ 071 NN Newport News VA 236 NO New Orleans LA 701 NV Norfolk VA 235 NW North Hollywood CA 916 NY New York NY 100 OA Oakland CA 946 OC Oklahoma City OK 731 OG Ogden UT 844 OM Omaha NE 681 OP Oak Park IL 603 OR Orlando FL 328 PA Port Arthur TX 776 PD Pasadena CA 911 PE Pensacola FL 325 PH Philadelphia PA 191 PI Pittsburgh PA 152 PK Parkersburg WV 261 PL Peoria IL 616 PM Portsmouth VA 237 PN Paterson NJ 075 PO Portland OR 972 PR Providence RI 029 PS Portsmouth NH 038 PT Portland ME 041 PU Pueblo CO 810 PX Phoenix AZ 850 PZ Parma OH 441 QU Quincy MA 021 RA Racine WI 534 RC Rochester NY 146 RD Reading PA 196 RE Reno NV 895 RF Rockford IL 611 RI Richmond VA 232 RK Far Rockaway NY 116 RL Raleigh NC 276 RO Roanoke VA 240 RS Riverside CA 925 SA Santa Ana CA 927 SB South Bend IN 466 SC Sacramento CA 958 SD San Diego CA 921 SE Seattle WA 981 SF San Francisco CA 941 SG Saginaw MI 486 SH Shreveport LA 711 SI Staten Island NY 103 SJ San Jose CA 951 SK Schenectady NY 123 SL St. Louis MO 631 SM Shawnee Mission KS 662 SN Stockton VA 952 SO San Antonio TX 782 SP St. Petersburg FL 337 SQ Spartanburg SC 293 SR San Bernardino CA 924 SS Silver Spring MD 209 SU St. Paul MN 551 SW Spokane WA 992 SX Sioux City IA 511 SY Syracuse NY 132 TA Tampa FL 336 TC Tacoma WA 983 TL Tallahassee FL 323 TH Terre Haute IN 478 TN Torrance CA 905 TO Toledo OH 436 TP Topeka KS 666 TR Trenton NJ 086 TS Tulsa OK 741 TU Tucson AZ 857 UT Utica NY 135 VB Virginia Beach VA 234 VN Van Nuys CA 913, 914 WA West Allis WI 532 WB Wilkes-Barre PA 187 WC West Valley City UT 841 WE Worcester MA 016 WF Wichita Falls TX 763 WG Winter Haven FL 338 WH Wheeling WV 260 WI Wilmington DE 198 WK Wichita Falls KS 672 WL Waterloo IA 507 WM Williamsport PA 177 WN Wilmington NC 284 WO Warren OH 444 WP West Palm Beach FL 334 WR Warren MI 480 WT Waterbury CT 067 WW Warwick RI 028 WX Waco TX 766/767 XA Springfield MA 011 XB Sheboygan WI 530 XC Scranton PA 185 XH Springfield OH 455 XJ San Juan PR 009 XL Springfield IL 627 XM St. Joseph MO 645 XO Springfield MO 657, 658 XR Salem OR 973 XU Salt Lake City UT 841 YK Yonkers NY 107 YO Youngstown OH 445 YR York PA 173, 174

# Foreign Country and United States (U.S.) Possession Codes

Exhibit 3.12.8-5 Foreign Country and United States (U.S.) Possession Codes Country Code Name of Foreign Country or Possession AA Aruba AC Antigua and Barbuda AF Afghanistan AG Algeria AJ Azerbaijan AL Albania AM Armenia AN Andorra AO Angola AQ American Samoa AR Argentina AS Australia AT Ashmore and Cartier Island AU Austria AV Anguilla AY Antarctica BA Bahrain BB Barbados BC Botswana BD Bermuda BE Belgium BF Bahamas, The (Known as "The Bahamas" Only in CTW program) BF Eleuthera Island BG Bangladesh BH Belize BK Bosnia-Herzegovina BL Bolivia BM Burma BN Benin (Dahomey) BO Belaris BP Solomon Islands BQ Navassa Island BR Brazil BS Bassas da India BT Bhutan BU Bulgaria BV Bovet Island BX Brunei BY Burundi CA Canada CB Cambodia (Kampuchea) CD Chad CE Sri Lanka CF Congo (Brazzaville) CG Congo, Democratic Republic of (Zaire) (Known as Democratic Republic of Congo, ONLY in CTW program) CG Zaire (Democratic Republic of Congo) CH China, Peoples Republic of (including Inner Mongolia, Tibet and Manchuria) CI Chile CJ Cayman Islands CK Cocos (Keeling) Island CM Cameroon CN Comoros CO Colombia CQ Northern Mariana Islands CR Coral Sea Islands Territory CS Costa Rica CT Central African Republic CU Cuba CV Cape Verde CW Cook Island CY Cyprus DA Denmark DJ Djibouti DO Dominica DQ Jarvis Island DR Dominican Republic EC Ecuador EG Egypt EI Ireland, Republic of (Eire) EK Equatorial Guinea EN Estonia ER Eritrea ES El Salvador ET Ethiopia EU Europa Island EZ Czech Republic FG French Guiana FI Finland FJ Fiji FK Falkland Islands (Islas Malvinas) FM Micronesia, Federal States of FO Faroe Islands FP French Polynesia (Tahiti) FQ Baker Island FR France FS French Southern and Antarctic Lands GA Gambia, The GB Gabon GG Georgia GH Ghana GI Gibraltar GJ Grenada (Southern Grenadines) GK Guernsey GL Greenland GM Germany GO Glorioso Islands GP Guadeloupe GQ Guam GR Greece GT Guatemala GV Guinea GY Guyana GZ Gaza Strip HA Haiti HK Hong Kong HM Heard Island and McDonald Islands HO Honduras HQ Howland Island HR Croatia HU Hungary IC Iceland ID Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, and Timor) IM Isle of Man IN India IO British Indian Ocean Territory IP Clipperton Island IR Iran IS Israel IT Italy IV Cote d'Ivoire (Ivory Coast) IZ Iraq JA Japan (Known as Japan only in CTW program) JA Ryukyu Islands JE Jersey JM Jamaica JN Jan Mayan JO Jordan JQ Johnston Atoll JU Juan de Nova Island KE Kenya KG Kyrgyzstan KN Korea, Democratic People's Republic of (North) KQ Kingman Reef KR Kiribati (Gilbert Island) KS Korea, Republic of (South) KT Christmas Island (Indian Ocean) KU Kuwait KZ Kazakhstan LA Laos LE Lebanon LG Latvia LS Liechtenstein LT Lesotho LU Luxembourg LY Libya MA Madagascar (Malagasy Republic) MB Martinique MC Macau MD Moldova MF i Mayotte MG Mongolia MH Montserrat MI Malawi MK Macedonia (Former Yugoslav Republic of) ML Mali MN Monaco MO Morocco MP Mauritius MQ Midway Islands MR Mauritania MT Malta MU Oman MV Maldives MX Mexico MY Malaysia (Known as Malaysia ONLY in CTW program) MY Sarawak MZ Mozambique NC New Caledonia NE Niue NF Norfolk Island NG Niger NH Vanuatu NI Nigeria NL Netherlands NO Norway NP Nepal NR Nauru NS Suriname NT Bonaire (Known as "Netherlands Antilles" ONLY in CTW program) NT Curacao NT Netherlands Antilles NU Nicaragua NZ New Zealand OC Other Country PA Paraguay PC Pitcairn Island PE Peru PF Paracel Islands PG Spratly Islands PK Pakistan PL Poland PM Panama PO Azores (Known as "Portugal" ONLY in the CTW program) PO Portugal PP Papua New Guinea PS Palau, Republic of PU Guinea-Bissau QA Qatar (Katar) RE Reunion RM Marshall Islands RO Romania RP Philippines RQ Puerto Rico RS Kurile Islands RS Russia RW Rwanda SA Saudi Arabia SB St. Pierre and Miquelon SC St. Kitts (St. Christopher and Nevis) SE Seychelles SF South Africa SG Senegal SH St. Helena ("Ascension Island" and "Tristan de Cunha Island Group" ) SI Slovenia SL Sierra Leone SM San Marino SN Singapore SO Somalia SP Balearic Islands (Mallorca, etc.) (Known as "Spain" ONLY in CTW program) SP Canary Islands SP Spain ST St. Lucia SU Sudan SV Svalbard (Spitsbergen) SW Sweden SX South Georgia and the South Sandwich Islands SY Syria SZ Switzerland TC Abu Dhabi (Known as "United Arab Emirates" ONLY in the CTW program) TC Dubai TC United Arab Emirates TD Trinidad and Tobago TE Tromelin Island TH Thailand TI Tajikistan TK Turks and Caicos Islands TL Tokelau TN Tonga TO Togo TP Sao Tome and Principe TS Tunisia TT East Timor TU Turkey TV Tuvalu TW Taiwan TX Turkmenistan TZ Tanzania, United Republic of UC Unknown Country UG Uganda UK Great Britain (United Kingdom) (Known as "United Kingdom" ONLY in the CTW program) UK Northern Ireland UK United Kingdom (England, Wales, Scotland, Northern Ireland) UP Ukraine UV Burkina Faso (Upper Volta) UY Uruguay UZ Uzbekistan VC St. Vincent and The Grenadines (Northern Grenadines) VC Windward Island VE Venezuela VI Redonda (known as Virgin Islands (British) ONLY in the CTW program) VI Tortola VI Virgin Islands (British) VM Vietnam VP Corsica VQ Virgin Islands (US) VT Vatican City WA Namibia WE West Bank WF Wallis and Futuna WI Western Sahara WQ Wake Island WS Western Samoa WZ Swaziland YM Yemen (Aden) YO Montenegro (Known as Yugoslavia ONLY in CTW program) YO Serbia YO Yugoslavia (Kosovo, Montenegro, Serbia) ZA Zambia ZI Zimbabwe

# Zone Improvement Plan (ZIP) Code Range Sorted by Code

Exhibit 3.12.8-6 Zone Improvement Plan (ZIP) Code Range Sorted by Code Always add the numerics 01 to the three-digit ZIP Codes shown below: ZIP Code Range State/U.S. Possession Code State 005, 063, 100 through 149 NY New York 006, 007, 009 PR Puerto Rico 008 VI Virgin Island 010 through 027, 055 MA Massachusetts 028, 029 RI Rhode Islands 030 through 038 NH New Hampshire 039 through 049 ME Maine 050 through 054, 056 through 059 VT Vermont 060 through 069 CT Connecticut 070 through 089 NJ New Jersey 090 through 098 AE Europe 150 through 196 PA Pennsylvania 197 through 199 DE Delaware 200, 202 through 205 DC District of Columbia 201, 220 through 246 VA Virginia 206 through 212, 214 through 219 MD Maryland 247 through 268 WV West Virginia 270 through 289 NC North Carolina 290 through 299 SC South Carolina 300 through 319, 398 through 399 GA Georgia 340 AA Americas 320 through 339, 341, 342, 344, 346 through 347, 349 FL Florida 350 through 352, 354 through 369 AL Alabama 370 through 385 TN Tennessee 386 through 397 MS Mississippi 400 through 427 KY Kentucky 430 through 459 OH Ohio 460 through 479 IN Indiana 480 through 499 MI Michigan 500 through 516, 520 through 528 IA Iowa 530 through 532, 534 through 535, 537 through 549 WI Wisconsin 550 through 551, 553 through 567 MN Minnesota 570 through 577 SD South Dakota 580 through 588 ND North Dakota 590 through 599 MT Montana 600 through 620, 622 through 629 IL Illinois 630, 631, 633 through 693 MO Missouri 660 through 662, 664 through 679 KS Kansas 680 through 681, 683 through 693 NE Nebraska 700, 701, 703 through 708, 710 through 714 LA Louisiana 716 through 729 AR Arkansas 730 through 732, 734 through 749 OK Oklahoma 733, 750 through 799, 885 TX Texas 800 through 816 CO Colorado 820 through 831, 834 WY Wyoming 832 through 838 ID Idaho 840 through 847 UT Utah 850 through 865 AZ Arizona 870 through 884 NM New Mexico 889 through 898 NV Nevada 900 through 908, 910 through 961 CA California 962 through 966 AP Pacific 96799 (only) AS American Samoa 967 through 968 HI Hawaii 969 PW Palau 969 GU Guam 969 MP Marianna Islands 970 through 979 OR Oregon 980 through 986, 988 through 994 WA Washington 995 through 999 AK Alaska

# Abbreviations Used in Entity

Exhibit 3.12.8-7 Abbreviations Used in Entity For Information Return Processing, these abbreviations can appear in the street address and in the Business Master File (BMF) name line. Note: Abbreviation = "Abbr" in table below. Word Abbr Word Abbr Word Abbr Alley ALY Dale DL Hills HLS Annex ANX Dam DM Hollow HOLW Arcade ARC Divide DV Inlet INLT Bayou BYU Estates EST Island IS Beach BCH Expressway EXPY Islands ISS Bend BND Extension EXT Junction JCT Bluff BLF Falls FLS Knolls KNLS Bottom BTM Ferry FRY Lake LK Branch BR Field FLD Lakes LKS Bridge BRG Fields FLDS Landing LNDG Brook BRK Flats FLT Light LGT Burg BG Ford FRD Loaf LF Bypass BYP Forest FRST Locks LCKS Camp CP Forge FRG Lodge LDG Canyon CYN Fork FRK Manor MNR Cape CPE Forks FRKS Meadows MDWS Causeway CSWY Fort FT Mill ML Center CTR Freeway FWY Mills MLS Cliffs CLFS Gardens GDNS Mission MSN Club CLB Gateway GTWY Mount MT Corner COR Glen GLN Mountain MTN Corners CORS Green GRN Orchard ORCH Course CRSE Grove GRV Pines PNES Cove CV Harbor HBR Plain PLN Creek CRK Haven HVN Plains PLNS Crescent CRES Heights HTS Plaza PLZ Crossing XING Hill HL Point PT Port PRT Shores SHRS Tunnel TUNL Prairie PR Spring SPG Turnpike TPKE Radial RADL Springs SPGS Union UN Ranch RNCH Square SQ Valley VLY Rapids RPDS Station STA Viaduct VIA Rest RST Stream STRM View VW Ridge RDG Summit SMT Village VLG River RIV Trace TRCE Ville VL Shoal SHL Track TRAK Vista VIS Shoals SHLS Trail TRL Wells WLS Shore SHR Trailer TRLR

# Military City, State and Zone Improvement Plan (ZIP) Codes

Exhibit 3.12.8-8 Military City, State and Zone Improvement Plan (ZIP) Codes City Code (Military) State Code (Military) ZIP Code (3-digit Range) Geographic Region APO, DPO or FPO AA 340 Americas (Miami) APO, DPO or FPO AE 090 through 098 Europe (New York) APO, DPO or FPO AP 926 through 966 Pacific (San Francisco)

# Signs of Fraud

Exhibit 3.12.8-9 Signs of Fraud Follow the instruction in the Table below to identify Signs of Fraud while correcting errors on Paper Register: If Then The entity listed on Section 16 and the entity listed on Section 01 match Delete the data record using Action Code (AC) "2" . The federal tax withheld (normally Field "D" ) meets or exceeds 33 percent of stated income Place for managerial review and clearance for continued processing. Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete the data record using Action Code (AC) "2" . Secure the entire submission if possible and send to: Internal Revenue Service Frivolous Return Program Mail Stop 4390 1973 Rulon White Blvd Ogden, UT 84201 The entity in Section 16 is or implies an Internal Revenue Official, revenue officer or business operation Delete the data record using Action Code (AC) "2" . ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete the data record using Action Code (AC) "2" . Secure the entire submission if possible and send to C:DC:TS:CAS:SP:RPB:BMF through your local Planning and Analysis (P&A) staff. The submission appears to fraudulent for any other reason than listed above Delete the data record using AC "2" . Secure the entire submission if possible and send to: Internal Revenue Service Frivolous Return Program Mail Stop 4390 1973 Rulon White Blvd Ogden, UT 84201. Follow the instruction in the Table below to identify "Signs of Fraud" while correcting errors on the Information Returns Review Portal (IRRP): ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Then select the "Flag form for fraud" checkbox. If all entries are correct on Form 1099-B, Form 1099-INT, Form 1099-NEC, Form 1099-OID, or Form 1099-Q and Federal income tax withheld (Box 4) exceeds income, Then select the "Flag form for fraud" checkbox. If all entries are correct on Form 1099-B, Form 1099-DIV, Form 1099-G, Form 1099-INT, Form 1099-K, Form 1099-MISC, Form 1099-NEC, Form 1099-OID, Form 1099-PATR, or Form 1099-Q, Form W-2G, and all income fields and Federal income tax withheld are in error and withholding exceeds the tolerance of income reported, Then select the "Flag form for fraud" checkbox. The submission appears to be fraudulent for any other reason than listed above, Then select the "Flag form for fraud" checkbox.

# Valid Payment Codes

Exhibit 3.12.8-10 Valid Payment Codes Field E Form Number Valid Payment Codes 103 or 203 Form 1098-F A (Box 1), B (Box 2), C (Box 3), and D (Box 4) 110 or 210 Form 1099-K C (Box 1a), D (Box 1b), G (Box 4), H (Box 5a), I (Box 5b), J (Box 5c), K (Box 5d), L (Box 5e), M (Box 5f), N (Box 5g), O (Box 5h), P (Box 5i), Q (Box 5j), R (Box 5k), and S (Box 5k) 116 or 216 Form 1099-LS A (Box 1) 125 or 225 Form 3921 C (Box 3) and D (Box 4) 126 or 226 Form 3922 C (Box 3), D (Box 4), E (Box 5), and H (Box 8) 127 or 227 Form 5498-SA A (Box 1), B (Box 2), C (Box 3), D (Box 4), and E (Box 5) 128 or 228 Form 5498 A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 8), H (Box 9), I (Box 10), M (Box 12b), N (Box 13a), Q (Box 14a), and S (Box 15a) 131 or 231 Form 1099-Q A (Box 1), B (Box 2) and C (Box 3) 132 or 232 Form W-2G A (Box 1), D (Box 4) and G (Box 7) 143 or 243 Form 1099-SB A (Box 1) and B (Box 2) 150 or 250 Form 1097-BTC A (Box 1), F (Box 5a), G (Box 5b), H (Box 5c), I (Box 5d), J (Box 5e), K (Box 5f), L (Box 5g), M (Box 5h), N (Box 5i), O (Box 5j), P (Box 5k), and Q (Box 5l) 171 or 271 Form 1099-NEC A (Box 1) and D (Box 4) 172 or 272 Form 5498-ESA A (Box 1) and B (Box 2) 173 or 273 Form 1099-CAP B (Box 2) 174 or 274 Form 1098-Q A (Box 1), B (Box 3) and C (Box 4), D (Box 5a), E (Box 5b), F (Box 5c), G (Box 5d), H (Box 5e), I (Box 5f), J (Box 5g), K (Box 5h), L (Box 5i), M (Box 5j), N (Box 5k), and O (Box 5k) 175 or 275 Form 1099-S B (Box 2) and F (Box 6) 178 or 278 Form 1098-C I (Box 4c) and N (Box 5b) 179 or 279 Form 1099-B D (Box 1d), E (Box 1e), F (Box 1f), G (Box 1g), J (Box 4), N (Box 8), O (Box 9), P (Box 10), Q (Box 11), and S (Box 13) 180 or 280 Form 1099-A, B (Box 2) and D (Box 4) 181 or 281 Form 1098 A (Box 1), B (Box 2), D (Box 4), E (Box 5), and F (Box 6) 183 or 283 Form 1098-T A (Box 1), D (Box 4), E (Box 5), F (Box 6), and J (Box 10) 184 or 284 Form 1098-E A (Box 1) 185 or 285 Form 1099-C B (Box 2), C (Box 3) and G (Box 7) 186 or 286 Form 1099-G A (Box 1), B (Box 2), F (Box 6), and G (Box 7) 191 or 291 Form 1099-DIV A (Box 1a), B (Box 1b), C (Box 2a), D (Box 2b), E (Box 2c), F (Box 2d), G (Box 2e), H (Box 2f), I (Box 3), J (Box 4), K (Box5), L (Box 6), M (Box 7), O (Box 9), P (Box 10), Q (Box 11), and R (Box 12) 192 or 292 Form 1099-INT A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), I (Box 9), J (Box 10), K (Box 11), and M (Box 13) 193 or 293 Form 1099-LTC A (Box 1) and B (Box 2) 194 or 294 Form 1099-SA A (Box 1), B (Box 2), and D (Box 4) 195 or 295 Form 1099-MISC A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), I (Box 9), J (Box 10), K (Box 11), L (Box 12), M (Box 13), and N (Box 14) 196 or 296 Form 1099-OID A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), J (Box 9), K (Box 10), and L (Box 11) 197 or 297 Form 1099-PATR A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 7), H (Box 8), I (Box 9), J (Box 10), K (Box 11), and L (Box12) 198 or 298 Form 1099-R A (Box 1), B (Box 2a), C (Box 3), D (Box 4), F (Box 6), and G (Box 10)