Internal Revenue Manual
IRM 3.24.143 — Gift Tax Returns
Part 3. Submission Processing
Chapter 24. ISRP System Section 143. Gift Tax Returns 3.24.143 Gift Tax Returns Manual Transmittal October 03, 2025 Purpose (1) This transmits revised IRM 3.24.143, ISRP System, Gift Tax Returns. Material Changes (1) IRM 3.24.143.1.3, Roles and Responsibilities, updated name per IRM 1.11.2.2.4(4). (2) IRM 3.24.143.1.6, Terms and Acronyms, updated name per IRM 1.11.2.2.4(4). (3) Exhibit 3.24.143-2 Added note to element (18), field only valid for TY 2024 and subsequent. IPU 25U3463 issued 07-03-2025 (4) Exhibit 3.24.143-2 Correction to previous update. Enter 0 if blank. IPU 25U3258 issued 05-07-2025. (5) Exhibit 3.24.143-2 Added element (18) to pick up Digital Assets from line 21, due to 2025 Form 709 changes. IPU 25U0443 issued 04-11-2025. (6) Exhibit 3.24.143-2 Updated element (17) to pick up DSUE from line 20, due to 2025 Form 709 changes. IPU 25U0076 issued 01-21-2025. (7) Exhibit 3.24.143-4, Section 03 Form 709 (Program 12410), updated prompt 19/20 in element (21) to 19/20A, added elements (22) - (25) to pick up Direct Deposit fields and renumbered subsequent elements. (8) Exhibit 3.24.143-11, Section 03 Form 709-NA (Programs 12412 and 12413), Updated prompt 14/15 in element (16) to 14/15A, added elements (17) - (20) to pick up Direct Deposit fields and renumbered subsequent elements. (9) Minor editorial changes have been made throughout this IRM (e.g., plain language, spelling, punctuation, etc.). Effect on Other Documents IRM 3.24.143, ISRP System, Gift Tax Returns, dated November 03, 2024 (effective January 1, 2025), is superseded. The following IRM Procedural Update (IPU) have been incorporated into this IRM: IPU 25U0076 issued 01-21-2025, IPU 25U0443 issued 04-11-2025, IPU 25U3258 issued 05-07-2025, and IPU 25U3463 issued 07-03-2025. Audience Submission Processing, Data Conversion Operations Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services
Program Scope and Objectives
3.24.143.1 (01-01-2025) Program Scope and Objectives This IRM section provides instructions for Taxpayer Services Integrated Submission and Remittance Processing (ISRP) System is to transcribe the returns below: Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return. Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States. Purpose: Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields. Audience: General Clerks perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources. Policy Owner: Director, Submission Processing. Program Owner: Return Processing Branch, Mail Management/Data Conversion Section. Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to): Accounts Management (AM) Chief Counsel Compliance Information Technology (IT) Programmers Large Business and International (LB&I) Small Business Self-Employed (SBSE) Statistics of Income (SOI) Submission Processing (SP) Taxpayer Advocate Service (TAS) Tax Exempt and Government Entities (TEGE) Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data. The instructions contained in this book are used when transcribing paper returns. IRM deviations must be submitted 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.
Background
3.24.143.1.1 (11-14-2017) Background The purpose Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.
Authority
3.24.143.1.2 (01-01-2020) Authority The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). All Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities: Code sections which provide the IRS with the authority to issue levies. Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986. Policy Statements that provide authority for the work being done.
Roles and Responsibilities
3.24.143.1.3 (01-01-2026) Roles and Responsibilities The Campus Director is responsible for monitoring operational performance for their campus. The Operations Manager is responsible for monitoring operational performance for their operation. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.
Program Management and Reviews
3.24.143.1.4 (11-14-2017) Program Management and Reviews Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator's Manual. Program Effectiveness is measured using the following: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial reviews Annual Review: Federal Managers Financial Integrity Act (FMFIA).
Program Controls
3.24.143.1.5 (11-14-2017) Program Controls Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.
Terms and Acronyms
3.24.143.1.6 (01-01-2026) Terms and Acronyms For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.
Related Resources
3.24.143.1.7 (01-01-2025) Related Resources The following table lists related sources. Resource Link/Title Instructors Corner for Submission Processing Instructors Corner for SP Servicewide Electronic Research Program (SERP) SERP Integrated Automation Technologies (IAT) IAT IRM 3.11.106 Estate & Gift Tax Returns IRM 3.12.106 Estate & Gift Tax Returns - Paper Correction Processing IRM 3.12.263 Estate & Gift Tax Returns IRM 3.24.38 ISRP System, BMF General Instruction
Control Documents
3.24.143.1.8 (01-01-2016) Control Documents Following are the control documents from which data may be transcribed: Form 813, Document Register Form 1332, Block and Selection Record Form 3893, Re-Entry Document Control
Form/Program Number/Tax Class/Document Code
3.24.143.1.9 (01-01-2025) Form/Program Number/Tax Class/Document Code FORM PROGRAM NUMBER TAX CLASS / DOCUMENT CODE Form 709 12410 509 Form 709-NA Non-Refund 12412 508 Form 709-NA Refund 12413 508
Donor's Name Line Entry
3.24.143.2 (01-01-2023) Donor's Name Line Entry Enter the donor's name line exactly as shown. Enter a caret (<) to identify the last name. Do not space before or after the caret. If two last names are shown, enter the caret before the second last name unless both last names are Hispanic. If two Hispanic last names are shown, enter the caret before the first last name. If two last names are connected by a hyphen, enter the caret before the first last name. If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name. If data follows the last name, enter a caret before entering the remaining data. Example: Enter As: Henry A. Cherry HENRY A<CHERRY Janet C. Redbud Violet JANET C REDBUD<VIOLET Juan Garza Kumquat JUAN<GARZA KUMQUAT Mary Collie Balas MARY COLLIE<BALAS Mary Lea-Wren MARY<LEA-WREN Goliath -<GOLIATH Hugh J. Tulips Sr. HUGH J<TULIPS<SR James C. Smelt Dec'd JAMES C<SMELT<DECD
ISRP Transcription Operation Sheets
3.24.143.3 (01-01-2016) ISRP Transcription Operation Sheets The following exhibits represent specific data entry procedures.
Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control
Exhibit 3.24.143-1 Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Service Center (SC) Block Control ABC The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed. (2) Block Document Locator Number (DLN) DLN <Enter> Enter the first 11 digits from: Form 813 - the "Block DLN" box, Form 1332 - the "Document Locator Number" box, or Form 3893 - box 2 The Key Verification (KV) EOP will verify the DLN from the first document of the block. (3) Batch Number BATCH <Enter> Enter the batch number from: Form 813 and Form 1332 - the "Batch Control Number" box or Form 3893 - box 3. If not present, enter the number from the batch transmittal sheet. (4) Document Count COUNT <Enter> Enter the document count from: Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. Form 3893 - box 4. (5) Prejournalized Credit Amount CR <Enter> Enter the amount from: Form 813 - shown as the "Total" or "Adjusted Total" , or Form 3893 - box 5. Enter dollars and cents. (6) Debit Amount DB <Enter> Press <Enter>. (7) Transaction Code TRCODE <Enter> Enter as indicated in the "Trans Code" box on Form 1332. Do not enter hyphens. (8) Transaction Date TR DATE <Enter> ★★★★★★ Enter date as indicated on Form 813 or Form 1332. (9) Master File Tax (MFT) Code MFT <Enter> Enter MFT code from Form 1332. (10) Secondary Amount SECAMT <Enter> Press <Enter>. (11) Source Code SOURCE <Enter> If the control document is Form 3893, enter from box 11 as follows: R = "Reprocessable" box checked. N = "Reinput of Unpostable" box checked. 4 = "SC Reinput" box checked. If none of the boxes are checked, consult your supervisor who will determine if a source code is required. If any other control document, press <Enter>. (12) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>. This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" . (13) Period Code PRIOR YEAR <Enter> Press <Enter>. (14) Remittance Processing System (RPS) Indicator RPS <Enter> Enter "2" if: "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332or"RRPS" is in the header of Form 1332. box 13 is checked on Form 3893.
Section 01 Form 709 (Program 12410)
Exhibit 3.24.143-2 Section 01 Form 709 (Program 12410) Elem. No. Form 709 Section 01 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Section "01" will always be generated. No entry is required. (2) DLN Serial Number SER Number Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. (3) Check Digit CD <Enter> Press <Enter>. (4) Name Control (NC) NC <Enter> Enter the name control from the "Donor's Last Name" box. (5) Primary Social Security Number (SSN) SSN <Enter> Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner. (6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate. (7) Street Key STREET KEY <Enter> Enter the Street Key. (8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key. (9) Tax Period TAXPR <Enter> Enter the edited tax period from the top of the return. Note: If "0000" has been edited, enter 4 zeros (0000). (10) Computer Condition Codes CC <Enter> Enter the codes edited in the upper left margin of the return. (11) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return. If a "G" Condition Code is present and the return is a non-remittance, end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field. If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03 unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field, prompt P&I. (12) Citizenship Code CIT <Enter> Enter the edited numeric code from the "Citizenship" box. Do not enter a "0" if present (13) If Donor Died During Year L14CKBX <Enter> Enter "1" if edited to the left of the check box on line 14. (14) Date of Death L14Date <Enter> Enter the date following the check box on line 14. (15) Total Number of Donees L17 <Enter> Enter the digit(s) from line 17. (16) Prior Filing Code PRIOR CD <Enter> Enter the edited digit shown to the right of the "No" box. (17) DSUE Amount 01DSI <Enter> Enter the DSUE Indicator located on Page 1, Part 1, line 20, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (18) Digital Assets DA CKBX <Enter> Note: This field is only valid for TY 2024 and subsequent returns. Enter the Digital Assets Indicator located on Page 1, Part 1, line 21, as follows: Enter 0 - Blank. Enter 1 - Yes. Enter 2 - No. Enter 3 - Both. (19) Penalty and Interest Code P&I <Enter> Enter the edited digit shown between Lines 2 and 3 (Tax Computation Section). If a "G" Condition Code is present and the return is a non-remittance, end the document after this element. If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03. (20) Error Resolution System (ERS) Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
Section 02 Form 709 (Program 12410)
Exhibit 3.24.143-3 Section 02 Form 709 (Program 12410) Elem. No. Form 709 Section 02 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "02" . (2) Donor's Name Line NAME1 <Enter> Enter the Donor's name. IRM 3.24.143.2, Donor's Name Line Entry, for instructions on entry. (3) In Care of Name C/O NAME <Enter> Enter the in care of name if shown. (4) Foreign Street Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area. (5) Street Address ADDR <Enter> Enter the street address information as shown or edited in the entity area of the form. Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as shown or edited. (6) City CITY <Enter> Enter the city from the entity area of the return. Caution: If a foreign address, enter ONLY the foreign country code. (7) State ST <Enter> Enter the standard state abbreviation from the entity area of the return. Caution: If a foreign address, enter a period (.). (8) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return. Caution: If a foreign address, press <Enter>.
Section 03 Form 709 (Program 12410)
Exhibit 3.24.143-4 Section 03 Form 709 (Program 12410) Elem. No. Form 709 Section 03 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" . (2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. Note: If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount. (3) Taxable Gifts Schedule A L1 $ <Enter> Enter the amount from line 1. (4) Prior Taxable Gifts Schedule B L2 $ <Enter> Enter the amount from line 2. (5) Total Taxable Gifts L3 $ <Enter> Enter the amount from line 3. (6) Total Tax Computed L4 $ <Enter> Enter the amount from line 4. (7) Total Prior Tax L5 $ <Enter> Enter the amount from line 5. (8) Balance of Taxes L6 $ <Enter> Enter the amount from line 6. (9) Maximum Applicable Credit Amount L7 <Enter> Enter the amount from line 7. (10) Applicable Credit L8 $ <Enter> Enter the amount from line 8. (11) Balance After Applicable Credit L9 $ <Enter> Enter the amount from line 9. (12) 20 percent Adjustment to Specific Exemption 10 $ <Enter> Enter the amount from line 10. (13) Balance After 20 percent Adjustment 11 $ <Enter> Enter the amount from line 11. (14) Applicable Credit (TP) 12 $ <Enter> Enter the amount from line 12. (15) Foreign Gift Tax Credit 13 $ <Enter> Enter the amount from line 13. (16) Total Credits 14 $ <Enter> Enter the amount from line 14. (17) Balance (Net Gift Tax) 15 $ <Enter> Enter the amount from line 15. (18) Generation-Skipping Transfer Taxes 16 $ <Enter> Enter the amount from line 16. (19) Total Taxes 17 <Enter> Enter the amount from line 17. (20) Taxes Prepaid with Extension 18 <Enter> Enter the amount from line 18. (21) Balance Due/Refund 19/20A <Enter> Minus (-) Enter the amount from line 19 or line 20a as follows: Enter the amount from line 19, if present, and press <Enter>. If there is no entry on line 19, enter the amount from line 20a and press MINUS(-). (22) Routing Transit Number (RTN) 20B <Enter> Enter up to 9 digits of the RTN from line 20b. Ignore excess digits, alphas, blanks, or special characters shown. Press <Enter> if: if both line 20b & line 20d are blank. an illegible character is present in either line 20b or line 20d one or more numbers have been altered, white-out, or marked through in either line 20b or line 20d one or more numbers have been written over to CHANGE an existing entry in either line 20b or line 20d. Note: See IRM 3.24.38.3.4.14.22 for specific examples. (23) Type of Depositor Account 20C <Enter> Enter the "S" or "C" that represents the box marked for Savings or Checking from line 20c. If both boxes are marked, press <Enter>. If neither box is marked, press <Enter>. if line 20c is marked and line 20b AND line 20d are blank press <Enter>. Note: When <Enter> is pressed, the system generates a "C" . (24) Depositor Account Number (DAN) 20D <Enter> ★★★★★ This is a must enter field if "line 20b" and "line 20c " contain an entry. Enter the alpha/numeric Depositor Account Number from line 20d. Only alphas, numerics, and hyphens (-)are valid. Enter hyphens (-) where shown. Ignore any blanks or other special characters shown. Enter a single period and press<Enter> if: line 20d is not present and there is data in line 20b. one or more characters have been altered, white-out, or marked through either line 20b or line 20d. one or more characters have been written over to CHANGE an existing entry in either line 20b or line 20d. If more than 17 characters, enter a pound sign (#) in the last position of line 20d. (25) DAN for Verification 20D <Enter> ★★★★★ This is a must enter field if "line " 20d contains data. Enter line 20d again for verification. If entry does not match Element (24) a DAN MIS-MATCH error message will appear, and the first character of this field. "DAN MIS-MATCH" error message will be displayed until both line 20d (DAN) fields agree. (26) Preparer SSN PSSN <Enter> Enter the Preparer's SSN or PTIN. (27) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN. (28) Preparer's Telephone Number TEL Number <Enter> Enter the Preparer's telephone number. (29) Spouse SSN SSSN <Enter> Enter the Spouse SSN from Part III, Line 3. (30) Consent Code CONSENT <Enter> Enter the edited digit from the left margin of Part III, Line 2.
Section 04 Form 709 (Program 12410)
Exhibit 3.24.143-5 Section 04 Form 709 (Program 12410) Elem. No. Form 709 Section 04 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "04" . (2) Donor's Adjusted Basis ATOPMAR $ <Enter> Enter the edited amount from the top center margin of Schedule A. (3) Foreign Spouse Indicator ALFMAR <Enter> Enter the edited "1" from the left margin of Schedule A, Part 1, if present. (4) Total Value of Gifts PT4 L1 $ <Enter> Enter the amount from Schedule A, Part 4, line 1. (5) Total Annual Exclusions L2 $ <Enter> Enter the amount from line 2. (6) Total Included Amount of Gifts L3 $ <Enter> Enter the amount from line 3. (7) Gifts of Interest L4 $ <Enter> Enter the amount from line 4. (8) Exclusions Attributable to Gifts L5 $ <Enter> Enter the amount from line 5. (9) Marital Deduction L6 $ <Enter> Enter the amount from line 6. (10) Charitable Deduction L7 $ <Enter> Enter the amount from line 7. (11) Total Deductions L8 $ <Enter> Enter the amount from line 8. (12) Balance After Deductions L9 $ <Enter> Enter the amount from line 9. (13) Generation Skipping Tax (GST) Taxes Payable 10 $ <Enter> Enter the amount from line 10. (14) Taxable Gifts Schedule A 11 $ <Enter> Enter the amount from line 11.
Section 05 Form 709 (Program 12410)
Exhibit 3.24.143-6 Section 05 Form 709 (Program 12410) Section 05 is valid for Form 709 tax periods 201210 and subsequent as follows: Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric. Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters. Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No. Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only. Elem. No. Form 709 Section 05 Data Element Name PROMPT Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "05" . (2) DSUE Deceased Spouse Name 1 05C1A <Enter> Enter Spouse Name 1 from Sch C, Part 1, Column A, line 1. (3) DSUE Date of Death 1 05C1B <Enter> Enter DSUE Date of Death 1 from Sch C, Part 1, Column B, line 1. (4) DSUE Portability Election Indicator 1 05C1C <Enter> Enter DSUE Portability Election Indicator 1 from Sch C, Part 1, Column C, line 1, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (5) DSUE Portable Amount 1 05C1D <Enter> Enter DSUE Portable Amount 1 from Sch C, Part 1, Column D, line 1. (6) DSUE Donor Gift Amount 1 05C1E <Enter> Enter DSUE Donor Gift Amount 1 from Sch C, Part 1, Column E, line 1. (7) DSUE Date of Gift 1 05C1F <Enter> Enter DSUE Date of Gift 1 from Sch C, Part 1, Column F, line 1. (8) DSUE Deceased Spouse Name 2 05C2A <Enter> Enter DSUE Deceased Spouse 2 from Sch C, Part 2, Column A, line 2. (9) DSUE Date of Death 2 05C2B <Enter> Enter DSUE Date of Death 2 from Sch C, Part 2, Column B, line 2. (10) DSUE Portability Election Indicator 2 05C2C <Enter> Enter DSUE Portability Election Indicator 2 from Sch C, Part 2, Column C, line 2, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (11) DSUE Portable Amount 2 05C2D <Enter> Enter DSUE Portable Amount 2 from Sch C, Part 2, Column D, line 2. (12) DSUE Donor Gift Amount 2 05C2E <Enter> Enter DSUE Donor Gift Amount 2 from Sch C, Part 2, Column E, line 2. (13) DSUE Date of Gift 2 05C2F <Enter> Enter DSUE Date of Gift 2 from Sch C, Part 2, Column F, line 2. (14) DSUE Deceased Spouse Name 3 05C3A <Enter> Enter DSUE Deceased Spouse Name 3 from Sch C, Part 2, Column A, line 3. (15) DSUE Date of Death 3 05C3B <Enter> Enter DSUE Date of Death 3 from Sch C, Part 2, Column B, line 3. (16) DSUE Portability Election Indicator 3 05C3C <Enter> Enter DSUE Portability Election Indicator 3 from Sch C, Part 2, Column C, line 3, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (17) DSUE Portable Amount 3 05C3D <Enter> Enter DSUE Portable Amount 3 from Sch C, Part 2, Column D, line 3. (18) DSUE Donor Gift Amount 3 05C3E <Enter> Enter DSUE Donor Gift Amount 3 from Sch C, Part 2, Column E, line 3. (19) DSUE Date of Gift 3 05C3F <Enter> Enter DSUE Date of Gift 3 from Sch C, Part 2, Column F, line 3.
Section 06 Form 709 (Program 12410)
Exhibit 3.24.143-7 Section 06 Form 709 (Program 12410) Section 06 is valid for Form 709 tax periods 201210 and subsequent as follows: Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric. Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters. Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No. Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only. Elem. No. Form 709 Section 06 Data Element Name PROMPT Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "06" (2) DSUE Deceased Spouse Name 4 06C4A <Enter> Enter Spouse Name 4 from Sch C, Part 2, Column A, line 4. (3) DSUE Date of Death 4 06C4B <Enter> Enter DSUE Date of Death 4 from Sch C, Part 2, Column B, line 4. (4) DSUE Portability Election Indicator 4 06C4C <Enter> Enter DSUE Portability Election Indicator 4 from Sch C, Part 2, Column C, line 4, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (5) DSUE Portable Amount 4 06C4D <Enter> Enter DSUE Portable Amount 4 from Sch C, Part 2, Column D, line 4. (6) DSUE Donor Gift Amount 4 06C4E <Enter> Enter DSUE Donor Gift Amount 4 from Sch C, Part 2, Column E, line 4. (7) DSUE Date of Gift 4 06C4F <Enter> Enter DSUE Date of Gift 4 from Sch C, Part 2, Column F, line 4. (8) DSUE Deceased Spouse Name 5 06C5A <Enter> Enter DSUE Deceased Spouse 5 from Sch C, Part 2, Column A, line 5. (9) DSUE Date of Death 5 06C5B <Enter> Enter DSUE Date of Death 5 from Sch C, Part 2, Column B, line 5. (10) DSUE Portability Election Indicator 5 06C5C <Enter> Enter DSUE Portability Election Indicator 5 from Sch C, Part 2, Column C, line 5, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (11) DSUE Portable Amount 5 06C5D <Enter> Enter DSUE Portable Amount 5 from Sch C, Part 2, Column D, line 5. (12) DSUE Donor Gift Amount 5 06C5E <Enter> Enter DSUE Donor Gift Amount 5 from Sch C, Part 2, Column E, line 5. (13) DSUE Date of Gift 5 06C5F <Enter> Enter DSUE Date of Gift 5 from Sch C, Part 2, Column F, line 5. (14) DSUE Deceased Spouse Name 6 06C6A <Enter> Enter DSUE Deceased Spouse Name 6 from Sch C, Part 2, Column A, line 6. (15) DSUE Date of Death 6 06C6B <Enter> Enter DSUE Date of Death 6 from Sch C, Part 2, Column B, line 6. (16) DSUE Portability Election Indicator 6 06C6C <Enter> Enter DSUE Portability Election Indicator 6 from Sch C, Part 2, Column C, line 6, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (17) DSUE Portability Election Amount 6 06C6D <Enter> Enter the DSUE Portable Amount 6 from Sch C, Part 2, Column D, line 6. (18) DSUE Donor Gift Amount 6 06C6E <Enter> Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6. (19) DSUE Date of Gift 6 06C6F <Enter> Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column F, line 6.
Section 07 Form 709 (Program 12410)
Exhibit 3.24.143-8 Section 07 Form 709 (Program 12410) Section 07 is valid for Form 709 tax periods 201210 and subsequent as follows: Element (2) is 35 characters, valid as alpha and numeric. Elements (3) and (7) are numeric and 8 characters. Element (4) is 1 character and values are Blank - Not Present, 1 - Yes, 2 - No. Elements (5) and (6) and (8) through (18), are 15 characters, numeric, dollars and cents, and positive only. Elem. No. Form 709 Section 07 Data Element Name PROMPT Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" . (2) DSUE Deceased Spouse Name 7 07C7A <Enter> Enter Spouse Name 7 from Sch C, Part 2, Column A, line 7. (3) DSUE Date of Death 7 07C7B <Enter> Enter DSUE Date of Death 7 from Sch C, Part 2, Column B, line 7. (4) DSUE Portability Election Indicator 7 07C7C <Enter> Enter DSUE Portability Election Indicator 7 from Sch C, Part 2, Column C, line 7, as follows: Blank - Not Present. Enter 1 - Yes. Enter 2 - No. Note: If both boxes are checked, press <Enter>. (5) DSUE Portable Amount 7 07C7D <Enter> Enter DSUE Portable Amount 7 from Sch C, Part 2, Column D, line 7. (6) DSUE Donor Gift Amount 7 07C7E <Enter> Enter DSUE Donor Gift Amount 7 from Sch C, Part 2, Column E, line 7. (7) DSUE Date of Gift 7 07C7F <Enter> Enter DSUE Date of Gift 7 from Sch C, Part 2, Column F, line 7. (8) Total DSUE Amount 07DSU <Enter> Enter Total (for all DSUE amounts applied for Part 1 and Part 2) from Sch C. (9) Donor's Basic Exclusion Amount 0701 <Enter> Enter the Donor's Basic Exclusion Amount from Sch C, line 1. (10) Total DSUE Amount 0702 <Enter> Enter the Total DSUE Amount from Sch C, line 2. (11) Restored Exclusion Amount 0703 <Enter> Enter the Restored Exclusion Amount from Sch C, line 3. (12) Add Lines 1 and 2 0704 <Enter> Enter TOTAL Amount from Sch C, line 4. (13) Maximum Applicable Credit or amount on line 3 0705 <Enter> Enter Maximum Applicable Credit on Amount on line 4 from Sch C, line 5.
Section 01 Form 709-NA (Programs 12412 and 12413)
Exhibit 3.24.143-9 Section 01 Form 709-NA (Programs 12412 and 12413) Elem. No. Form 709-NA Section 01 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Section "01" will always be generated. No entry is required. (2) DLN Serial Number SER Number Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. (3) Check Digit CD <Enter> Press <Enter> (4) Name Control (NC) NC <Enter> Enter the name control from the "Donor's Last Name" box. (5) Primary Social Security Number (SSN) SSN <Enter> Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner if present. Caution: If the Donor's U.S. taxpayer identification number is not present, press <Enter> only. (6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate. (7) Street Key STREET KEY <Enter> Enter the Street Key. (8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key. (9) Tax Period TAXPR <Enter> Enter the edited tax period from the top of the return. Note: If "0000" has been edited, enter 4 zeros (0000). (10) Computer Condition Codes CC <Enter> Enter the codes edited in the upper left margin of the return. (11) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return. If a "G" Condition Code is present and the return is a non-remittance, end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field. If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03 unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field. (12) Citizenship Country Code Validation CIT CD <Enter> Enter the 2-digit country code from the Citizenship box (13) If Donor Died During Year L18CKBX <Enter> Enter "1" if edited to the left of the check box on line 18. (14) Date of Death L18DATE <Enter> Enter the date following the check box on line 18. (15) Total Number of Donees L20 <Enter> Enter the digit(s) from line 20. (16) Prior Filing Code PRIOR CD <Enter> Enter the edited digit shown to the right of the "No" box. (17) Penalty and Interest Code P&I <Enter> Enter the edited digit shown between Lines 2 and 3 of Part II, Tax Computation Section). If a "G" Condition Code is present and the return is a non-remittance, end the document after this element. If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03. (18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
Section 02 Form 709-NA (Programs 12412 and 12413)
Exhibit 3.24.143-10 Section 02 Form 709-NA (Programs 12412 and 12413) Elem. No. Form 709-NA Section 02 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "02" . (2) Donor's Name Line NAME1 <Enter> Enter the Donor's name. IRM 3.24.143.2, Donor's Name Line Entry, for instructions on entry. (3) Legal Residence (Domicile) RES CD <Enter> Enter the 2-digit country code from the Legal Residence (Domicile) box (4) In Care of Name C/O NAME <Enter> Enter the in care of name if shown. (5) Foreign Street Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area. (6) Street Address ADDR <Enter> Enter the street address information as shown or edited in the entity area of the form. Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as shown or edited. (7) City CITY <Enter> Enter the city from the entity area of the return. Caution: If a foreign address, enter ONLY the foreign country code. (8) State ST <Enter> Enter the standard state abbreviation from the entity area of the return. Caution: If a foreign address, enter a period (.). (9) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return. Caution: If a foreign address, press <Enter>.
Section 03 Form 709-NA (Programs 12412 and 12413)
Exhibit 3.24.143-11 Section 03 Form 709-NA (Programs 12412 and 12413) Elem. No. Form 709-NA Section 03 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" . (2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. Note: If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount. (3) Taxable Gifts Schedule A L1 $ <Enter> Enter the amount from line 1. (4) Prior Taxable Gifts Schedule B L2 $ <Enter> Enter the amount from line 2. (5) Total Taxable Gifts L3 $ <Enter> Enter the amount from line 3. (6) Total Tax Computed L4 $ <Enter> Enter the amount from line 4. (7) Total Prior Tax L5 $ <Enter> Enter the amount from line 5. (8) Balance of Taxes L6 $ <Enter> Enter the amount from line 6. (9) Other Credit Amount L7 <Enter> Enter the amount from line 7. (10) Foreign Gift Tax Credit L8$ <Enter> Enter the amount from line 8. (11) Total Credits L9$ <Enter> Enter the amount from line 9. (12) Balance (Net Gift Tax) 10$ <Enter> Enter the amount from line 10. (13) Generation Skipping Transfer Taxes 11$ <Enter> Enter the amount from line 11. (14) Total Taxes 12 <Enter> Enter the amount from line 12. (15) Taxes Prepaid with Extension 13 <Enter> Enter the amount from line 13. (16) Balance Due/Refund 14/15A <Enter> Minus (-) Enter the amount from line 14 or line 15a as follows: Enter the amount from line 14, if present, and press <Enter>. If there is no entry on line 14, enter the amount from line 15a and press MINUS(-). (17) Routing Transit Number (RTN) 15B <Enter> Enter up to 9 digits of the RTN from line 15b. Ignore excess digits, alphas, blanks, or special characters shown. Press <Enter> if: if both line 15b & line 15d are blank. an illegible character is present in either line 15b or line 15d one or more numbers have been altered, white-out, or marked through in either line 15b or line 15d one or more numbers have been written over to CHANGE an existing entry in either line 15b or line 15d. Note: See IRM 3.24.38.3.4.14.22 for specific examples. (18) Type of Depositor Account 15C <Enter> Enter the "S" or "C" that represents the box marked for Savings or Checking from line 15c. If both boxes are marked, press <Enter>. If neither box is marked, press <Enter>. if line 15c is marked and line 15b AND line 15d are blank press <Enter>. Note: When <Enter> is pressed, the system generates a "C" . (19) Depositor Account Number (DAN) 15D <Enter> ★★★★★ This is a must enter field if "line 15b" and "line 15c " contain an entry. Enter the alpha/numeric Depositor Account Number from line 15d. Only alphas, numerics, and hyphens (-)are valid. Enter hyphens (-) where shown. Ignore any blanks or other special characters shown. Enter a single period and press<Enter> if: line 15d is not present and there is data in line 15b. one or more characters have been altered, white-out, or marked through either line 15b or line 15d. one or more characters have been written over to CHANGE an existing entry in either line 15b or line 15d. If more than 17 characters, enter a pound sign (#) in the last position of line 15d. (20) DAN for Verification 15D <Enter> ★★★★★ This is a must enter field if "line 15d" contains data. Enter line 15d again for verification. If entry does not match Element (19) a DAN MIS-MATCH error message will appear, and the first character of this field. "DAN MIS-MATCH" error message will be displayed until both line 15d (DAN) fields agree. (21) Preparer SSN PSSN <Enter> Enter the Preparer's SSN or PTIN (22) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN. (23) Preparer's Telephone Number TEL Number <Enter> Enter the Preparer's telephone number.
Section 04 Form 709-NA (Programs 12412 and 12413)
Exhibit 3.24.143-12 Section 04 Form 709-NA (Programs 12412 and 12413) Elem. No. Form 709-NA Section 04 Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter 04. (2) Donor's Adjusted Basis ATOPMAR $ <Enter> Enter the edited amount from the top center margin of Schedule A. (3) Foreign Spouse Indicator ALFMAR <Enter> Enter the edited 1 from the left margin of Schedule A, Part 1, if present. (4) Total Value of Gifts PT4 L1 $ <Enter> Enter the amount from Schedule A, Part 4, line 1. (5) Total Annual Exclusions L2 $ <Enter> Enter the amount from Schedule A, Part 4, line 2. (6) Total Included Amount of Gifts L3 $ <Enter> Enter the amount from Schedule A, Part 4, line 3. (7) Gifts of Interest L4 $ <Enter> Enter the amount from Schedule A, Part 4, line 4. (8) Exclusions Attributable to Gifts L5 $ <Enter> Enter the amount from Schedule A, Part 4, line 5. (9) Marital Deduction L6 $ <Enter> Enter the amount from Schedule A, Part 4, line 6. (10) Charitable Deduction L7 $ <Enter> Enter the amount from Schedule A, Part 4, line 7. (11) Total Deductions L8 $ <Enter> Enter the amount from Schedule A, Part 4, line 8. (12) Balance After Deductions L9 $ <Enter> Enter the amount from Schedule A, Part 4, line 9. (13) Generation Skipping Tax (GST) Taxes Payable 10 $ <Enter> Enter the amount from Schedule A, Part 4, line 10. (14) Taxable Gifts Schedule A 11 $ <Enter> Enter the amount from Schedule A, Part 4, line 11.
Source: official text