Internal Revenue Manual
IRM 3.24.28 — Foreign Account Tax Compliance General Purpose Programs
Part 3. Submission Processing
Chapter 24. ISRP System Section 28. Foreign Account Tax Compliance General Purpose Programs 3.24.28 Foreign Account Tax Compliance General Purpose Programs Manual Transmittal August 04, 2025 Purpose (1) This transmits revised IRM 3.24.28, ISRP System, Foreign Account Tax Compliance General Purpose Programs. Material Changes (1) Editorial updates were made to this IRM section to comply with the January 2025 executive orders and OPM guidance. Effect on Other Documents IRM 3.24.28 dated December 2, 2024 (effective January 1, 2025) is superseded. Audience The primary users of this IRM are Taxpayer Services, Submission Processing Integrated Submission Remittance Processing (ISRP) clerks in the Data Conversion Operation. Effective Date (08-04-2025) James L. Fish Director, Submission Processing Taxpayer Services
Program Scope and Objectives
3.24.28.1 (08-04-2025) Program Scope and Objectives Accurate and timely input of the Foreign Account Tax Compliance Act (FATCA) Form 8938, Statement of Specified Foreign Financial Assets, and Form 8966, FATCA Report, is of the utmost importance to allow for proper downstream document matching within the Large Business and International (LB&I) Business Operating Division (BOD). Policy Owner: Director Submission Processing Program Owner: Return Processing Branch, Mail Management/Data Conversion Section of Submission Processing Primary Stakeholders: Campus Data Conversion Operation clerks Program Goal: Accurately and timely processing of FATCA Form 8938, Statement of Specified Foreign Financial Assets, and Form 8966, FATCA Report
Background
3.24.28.1.1 (01-01-2023) Background The input Foreign Account Tax Compliance Act (FATCA), Form 8938, Statement of Specified Foreign Financial Assets, and Form 8966, FATCA Report, is being done to comply with the Foreign Account Tax Act (FATCA) that was passed as part of the HIRE Act. It generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments. The HIRE Act also contained legislation requiring U.S. persons to report, depending on the value, their foreign financial accounts and foreign assets. The FATCA forms addressed in this Internal Revenue Manual are filed and processed at the Submission Processing Centers shown in the table below. The first column of the table shows the FATCA form. The second column states the parent form the FATCA form is attached. The third column shows the corresponding Submission Processing Centers that process each specific FATCA form. Submission Processing Centers That Process FATCA Forms Form Attached to Parent Return Submission Processing Center Form 8938 1040, 1040-SR Austin Submission Processing Center Kansas City Submission Processing Center Ogden Submission Processing Center Form 8938 1040-NR Austin Submission Processing Center Form 8938 1041, 1065, 1120, and 1120-S Kansas City Submission Processing Center Ogden Submission Processing Center Form 8966 Austin Submission Processing Center
Authority
3.24.28.1.2 (01-01-2018) 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, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities. The Hiring Incentives to Restore Employment (HIRE) Act.
Roles and Responsibilities
3.24.28.1.3 (01-01-2018) Roles and Responsibilities The Director, Operation Manager, and Department Managers are responsible for monitoring the flow of receipts to ensure the program objective of timely and accurately processing the forms contained within this IRM. Team Managers are responsible for: monitoring the flow of receipts to ensure the program objective of timely and accurately processing the forms contained within this IRM. conducting product reviews to ensure team employees are following instructions contained in this IRM. timely distribution of this IRM. Team employees are responsible for: following instructions contained in the IRM. maintaining updated IRM material in a timely manner. IRM Deviations must be submitted in writing following instruction from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for Executive approval.
Program Management and Review
3.24.28.1.4 (01-01-2018) Program Management and Review Reports: For a comprehensive list of reports used to manage the programs covered in this IRM see IRM 3.24.202.5, Supervisory Operation Manual, Managerial Reports. Program Effectiveness: Downstream data matching in LB&I Managerial Reviews
Program Controls
3.24.28.1.5 (01-01-2018) Program Controls Integrated Submission and Remittance Processing (ISRP) system access is granted through the BEARS process. Security level monitoring.
Terms, Acronyms, and Definitions
3.24.28.1.6 (01-01-2023) Terms, Acronyms, and Definitions The table below shows the terms and acronyms used throughout this IRM along with the definition of each term. Column one lists the term. Column 2 shows the corresponding acronym. Column C provides a definition for the term. Term Acronym Definition Alpha Block Control ABC A three-alpha code used to identify blocks of work processed through the Data Conversion function. Amended Return A return filed to correct data submitted on an original return. Batch/Batch Number A specific group of like documents. The batch number is located in the Block Header and Identifies the cart the block is located. Batch/Block Tracking System BBTS A comprehensive, integrated batch creation and tracking system. It's used to generate block headers for Original Entry (OE)/Key Verification (KV) input. Block A group of related tax returns or documents processed throughout the pipeline of Submission Processing. A block can consist of 100 or less items of like returns or documents identified with consecutive Document Locator Numbers. Block Header Sheet BHR The information transcribed by Integrated Submission and Remittance Processing (ISRP) System/Distributed Input System (DIS) to precede each block of documents in order to introduce balancing and identifying items common to the block. Business Master File BMF A Master File of various types of business return data which is maintained under an Employer Identification Number (EIN). Calendar Year CY Twelve (12) consecutive months ending December 31. Continuation Form Indicator CFIND A one-digit number of "1" alerts the computer there are continuation forms available for input. The computer system will automatically bypass repetitive input fields and will present the screen necessary for input of continuation sheets. Date Stamp The campus received date is stamped on tax returns and documents indicating the date received at IRS campus, territory office, area office or by an authorized agent of the IRS. Document Locator Number DLN The Document Locator Number (DLN) is the 14-digit number assigned to every return or document. Refer to DLN Composition Document 6209, IRS Processing Codes and information. Employer Identification Number EIN A nine-digit number used to identify a taxpayer's account. Entity The area on source documents where the name, address, account number, tax period and other entity data appear. Entry Operator EOP Employee Operator working the batch. Fiscal Year FY Twelve consecutive months ending on the last day of any month other than December. Foreign Account Tax Compliance Act FATCA The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments. The HIRE Act also contained legislation requiring U.S. persons to report, depending on the value, their foreign financial accounts and foreign assets. Foreign Financial Institution FFI Foreign Financial Institution. Any foreign entity that: Accepts deposits in the ordinary course of banking or a similar business such as banks and credit unions. Holds financial assets for the account of others as a substantial portion of its business such as brokerages or custodians. File Location Code FLC A two-digit number that identifies the service center at which a file is processed or maintained. Global Intermediary Identification Number GIIN A 19-character identification number that is a composite of the following identifiers: FATCA ID, financial institution type, status code, and country identifier. A Financial institution registered to be FATCA compliant is issued a GIIN. Individual Master File IMF A Master File of individual tax return data which is accessed by input of a social security number (SSN). Individual Taxpayer Identification ITIN An ITIN is a nine-digit number (assigned by IRS) to those individuals who do not qualify for a social security number (SSN) but require an identifying number for tax purposes. Integrated Submission and Remittance Processing ISRP The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats 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. Internal Revenue Code IRC The tax laws as set forth by Congress. Internal Revenue Manual IRM A handbook of procedure and law specifically designed to cover one area of processing. IRM Procedural Update IPU Procedural updates that are made to an IRM after the IRM is published. The updates are posted to the IRM on SERP, and will be included in the next published version of the IRM. Internal Revenue Service IRS The division of the U.S. Department of the Treasury responsible for the collection of income, excise, and other taxes and the enforcement of the tax laws. Julian Date A system of numbering days of the year from 001 through 365 (366, if a leap year). Key Verification KV A status for ISRP terminals to enable data records to be verified by KV operators. Limitation On Benefits Code LOB Code A two-digit code used when withholding agents withhold at a reduced rate based on a treaty claim by an entity, for the recipient when they receive documentation establishing the applicable limitation on benefits provision of the treaty under which the entity qualifies. Master File MF A magnetic tape record containing entity and accounting information concerning taxpayer tax returns and related documents. Master File Tax Code MFT MFTC A two-digit number which identifies the type of tax. Mixed Data An operator has transcribed entity from one document and the remaining information from another document. Mixed Entity An operator has transcribed entity from one document and the remaining information from another document. Month Day Century Year MMDDCCYY Eight-digit numeric that identifies the two-digit month, two-digit day, two-digit century, and two-digit year. Name Control NC Up to four characters derived from an individual's last name, the corporation name, or first listed partner's last name in a partnership to identify the tax account. Non-Financial Foreign Entity NFFE A defined term in Foreign Account Tax Compliance Act (FATCA) legislation, used to denote any foreign entity that is not a financial institution. Original Entry OE Initial entry of data into the Integrated Submission Remittance Processing (ISRP) system. Primary SSN PSSN Nine-digit number required on all IMF input documents. (Usually located in first Social Security Number box on returns.) Prior Year PY A tax return with a due date prior to current operating year. Procedure The established way or course of action for processing documents. Processing Year The actual calendar year a return is filed and processed, e.g., 2023 tax returns are filed and processed in calendar year 2024. Program Number A five-digit number used to identify types of remittance source documents which are being entered into RPS. Qualified Intermediary QI A foreign institution (primarily banks or investment firms) approved by the IRS to withhold U.S. Federal taxes and assume primary responsibility for their clients to pay those U.S. Federal taxes. Slipped Blocks/Mixed Data/Mixed Entity An operator has mixed data or mixed entity on several documents within a block. Social Security Number SSN A nine-digit number assigned to the taxpayer by the Social Security Administration, and used as the account number of a taxpayer on IMF. May also be the identifying number on certain BMF accounts. Supervisor Operator SOP Supervisor owning the block of work. Taxpayer Identification Number TIN The controlling nine-digit number assigned to identify each taxpayer's master file account. This number will either be in an SSN or EIN format. Temporary Social Security Number/Internal Revenue Service Number TSSN IRSN Assigned by the campus. On ECC-MTB or IDRS transcripts an asterisk (*) appears following the invalid number. The fourth and fifth digits indicate the service center. United States US U.S. United States of America
Related Resources
3.24.28.1.7 (01-01-2022) Related Resources IRM 3.24.37, IMF General Instructions IRM 3.24.38, BMF General Instructions IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates IRM 11.3.1, Introduction to Disclosure The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For addition information about the TBOR, see Taxpayer Bill of Rights. IRMs are located on Servicewide Electronic Research Program (SERP) at Servicewide Electronic Research Program. Specific instruction links are available on the IMF Data Conversion Research Portal located at IMF Research Portal.
Introduction
3.24.28.2 (08-21-2019) Introduction This section provides instructions for the transcription and verification of data from the following: Form 8938, Statement of Specified Foreign Financial Assets Form 8966, FATCA Report
Control Documents
3.24.28.2.1 (01-01-2016) Control Documents Control data may be transcribed from the Form 1332, Block and Selection Record.
Source Documents
3.24.28.2.2 (08-21-2019) Source Documents Data will be transcribed from the following forms: Form 8938, Statement of Specified Foreign Financial Assets Form 8966, FATCA Report
Forms/Program Numbers/Format Codes
3.24.28.2.3 (01-01-2021) Forms/Program Numbers/Format Codes The following table shows the program numbers and format codes for source documents. FORM PROGRAM NUMBER FORMAT CODE Form 8938 (attached to Form 1040, Form 1040-SR, Form 1041, Form 1065, Form 1120 and Form 1120-S) 43300 43302 (See second note below) 201 (See first note below) Form 8938 (attached to Form 1040-NR) 43310 43312 (See second note below) 202 (See first note below) Form 8966 36500 36502 (See second note below) 217 (See first note below) Note: For Form 8938 and Form 8966, the format code will be the same for the current year and prior year program codes. Note: Prior year program numbers ending in a 5th digit of 2 are being used for reporting purposes only. Do not enter the prior year program number into the ISRP system. Use current year program codes ending with a fifth digit of 0 for both current and prior year programs.
Special Instructions-Form 8966, FATCA Processing
3.24.28.2.4 (01-01-2023) Special Instructions-Form 8966, FATCA Processing Each form with a foreign address in Part 1 must contain a Global Intermediary Identification Number (GIIN) on Part I, line 4 in order to be considered edited for input. If the GIIN is not present remove the return from the block and return it to the Code and Edit function. Pull the document and replace with an extra document or renumber. Note: If the address in Part I is a domestic address, a GIIN is not required. Name lines will hold up to thirty-five characters. If the name line entry exceeds the 35 characters enter the first thirty-five characters. Valid characters are alpha, &, - or blank. A period (.) should be entered for illegible characters. Do not use Major City Codes (MCCs). Transcribe current tax year (2024) and two tax years prior (2022 and 2023). Do not transcribe a return that is more than 2 years prior than the current year.
Special Instructions-Form 8938, Statement of Specified Foreign Financial Assets
3.24.28.2.5 (01-01-2023) Special Instructions-Form 8938, Statement of Specified Foreign Financial Assets Ignore special characters <, >, and (Note: An address, "N/A", "None", "Same", or other variation should not be entered unless otherwise instructed. For Individual type entity entries and all other entries that include the SSN/TIN, name, address, state codes, zip codes, country codes, and all abbreviations, follow IRM 3.24.37, ISRP System, IMF General Instructions, unless otherwise instructed. For Business type entity entries and other entries that include the SSN/EIN/TIN, name, address, state codes, zip codes, country codes, and all abbreviations, follow IRM 3.24.38, ISRP System, BMF General Instructions, unless otherwise instructed. Transcribe current tax year (2024) and two tax years prior (2022 and 2023). Do not transcribe a return that is more than 2 years prior than the current year. If multiple Forms 8938 are attached, select the form that has the highest account value in Part V, Line 23, or highest maximum value in Part VI, Line 32. Do not transcribe the remaining Forms 8938. Multiple Forms 8938 is the presence of more than one page 1 of the Form 8938, and each page 1 contains different information.
MUST ENTER Fields
3.24.28.2.6 (01-01-2023) MUST ENTER Fields Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the transcription operation sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System, General Instructions, for procedures related to <MUST ENTER> fields.
ISRP Transcription Operation Sheets
3.24.28.3 (01-01-2023) ISRP Transcription Operation Sheets The following exhibits represent specific data entry procedures the forms listed below. Form 1332, Block Header Data Entry. Form 8938, Statement of Specified Foreign Financial Assets. Form 8966, FATCA Report. For all Individual Taxpayer Identification Numbers (TINs), refer to IRM 3.24.37.6.8, ISRP System, IMF General Instructions, for procedures, unless otherwise instructed. For all Business Taxpayer Identification Numbers (TINs), refer to IRM 3.24.38.3.4.14.4, ISRP System, BMF General Instructions, for procedures, unless otherwise instructed. Press <ENTER> for any element where no data is present, unless otherwise instructed.
Block Header Data Entry Form 1332, Block and Selection Record, For General Purpose Programming
Exhibit 3.24.28-1 Block Header Data Entry Form 1332, Block and Selection Record, For General Purpose Programming Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Alpha Block Control ABC The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.5. It cannot be changed. (2) File Location Code FLC/DO File location code "00" will always be generated. Entry is not required. (3) Format Code FCODE <ENTER> Enter the three-digit format from the document locator box on Form 1332: Form 8938 (attached to Form 1040), Form 1041, Form 1065, Form 1120 and Form 1120-S= 201 Form 8938 (attached to Form 1040-NR) = 202 Form 8966 = 217
Section 01, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1040-SR, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))
Exhibit 3.24.28-2 Section 01, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1040-SR, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310)) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT Section "01" will always be generated. No entry is required. (2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from the upper right hand corner of the Form 8938. (3) Additional Statements ASIND <ENTER> The number of additional statements can be found on page 1 of Form 8938, below the form title and above line 1. Note: The number of additional statements may not be present when the taxpayer has attached additional statements. 1) For document sequence number 00 always <ENTER>. 2) For sequence numbers 01 and subsequent: if less than 25 additional statements are present within the Form 8938 document press<ENTER>. if more than 25 additional statements are present within the Form 8938 document Press <ENTER> in the first ASIND prompt prior to entering the first 25 additional statements. Enter a "1" in the ASIND prompt that displays after entering the first 25 additional statements. Repeat for every set of 25 additional statement. Note: If ASIND is 1, the system goes directly to Section 07. (4) Name NAME <ENTER> ★★★★★★ Enter up to 35 characters of the full name(s) as shown or edited on the parent form. For Program 43300 (Form 1040) follow NAME1 procedures found in Exhibit 3.24.3-3 For Program 43300 (Form 1042, 1065, 1120, and 1120-S). 1. Always enter a -(hyphen) as the first character of the name line. 2. Always enter a <(caret) as the second character of the name line. 3. Do not enter a numeric after a <(caret). If the name begins with a numeric, always spell out the first numeric in the name. If the numeric is not the first character of the name, do not spell out the numeric. 4. Do not enter more than two <(carets). 5. Do not enter more than one &(ampersand). If more than one &(ampersand), enter the first &(ampersand) and spell out "and" for all other &(ampersands). For Program 43310 follow NAME1 procedures found in Exhibit 3.24.3-3 (5) TIN/SSN TIN/SSN <ENTER> ★★★★★★ Enter the SSN/TIN as shown in the "Your social security number" box on Form 1040 or Form 1040-NR, or the SSN/EIN/TIN as shown in the "Employer Identification Number" box on Form 1041, Form 1065, Form 1120, and Form 1120-S, for which the Form 8938 is attached. (a) If missing, illegible, incomplete, more than nine digits, multiple SSNs/EINs on the same line/box, or is a TIN that begins with a red edited "9", enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, IMF General Instructions, or IRM 3.24.38.3.4.14.4, BMF General Instructions for procedures. Note: EINs will display in SSN format. (6) Document Locator Number DLN <ENTER> ★★★★★★ Enter the 14 digit DLN from the Form 1040, Form 1040-NR, Form 1041, Form 1065, Form 1120, or Form 1120-S for which the Form 8938 is attached.
Section 02, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))
Exhibit 3.24.28-3 Section 02, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310)) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT <ENTER> Press <ENTER> if already present on the screen; otherwise enter "02" . (2) Tax Period TAXPR <ENTER> Enter the tax period from top of Form 8938. Transcribe current year forms (2024), and two years prior (2022 and 2023). Do not transcribe more than two tax years prior. (3) Additional Statements Checkbox ASCKBX <ENTER> Enter "1" if the "If you have attached additional statements, check here" checkbox is marked. (4) Number of Additional Statements #ADDST <ENTER> Enter the amount present in the Number of Statements box. (5) Number of Deposit Accounts PIL5 <ENTER> Enter the amount from Part I, line 5. (6) Maximum Value of Deposit Accounts PIL6 $ <ENTER> Enter the amount from Part I, line 6. (7) Number of Custodial Accounts PIL7 <ENTER> Enter the amount from Part I, line 7. (8) Maximum Value of Custodial Accounts PIL8 $ <ENTER> Enter the amount from Part I, line 8. (9) Foreign Accounts Closed PIL9 <ENTER> Enter "1" if the Yes box is marked. Enter "2" if the No box is marked. Enter "3" if both boxes are marked. (10) Number of Foreign Assets PIIL10 <ENTER> Enter the amount from Part II, line 10. (11) Maximum Value of Assets PIIL11 $ <ENTER> Enter the amount from Part II, line 11. (12) Foreign Assets Acquired or Sold PIIL12 <ENTER> Enter "1" if the Yes box is marked. Enter "2" if the No box is marked. Enter "3" if both boxes are marked. (13) Deposit and Custodial Interest PIII13A(C) $ <ENTER> Enter the amount from Part III, line 13a(c). (14) Deposit and Custodial Interest Form and Line PIIIL13A(D) <ENTER> Enter the form and line entries in Part III, line 13a(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC. Example: Enter Form 1040, Line 13 as "F1040 LN13". (15) Deposit and Custodial Interest Schedule and Line PIIIL13A(E) <ENTER> Enter the schedule and line entries in Part III, line 13a(e). Enter up to 35 characters. Use the following approved abbreviations. Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC. Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA".
Section 03, Form 8938, Statement of Specified Foreign Financial Assets, (Attached to Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) or Form 1040-NR (Program 43310))
Exhibit 3.24.28-4 Section 03, Form 8938, Statement of Specified Foreign Financial Assets, (Attached to Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) or Form 1040-NR (Program 43310)) Element No. Data Element Name Prompt Field Term Instructions (1) Section Number SECT <ENTER> Press <Enter> if already present on the screen; otherwise enter "03" . (2) Deposit and Custodial Dividends PIIIL13B(C) $ <ENTER> Enter the amount from Part III, line 13b(c). (3) Deposit and Custodial Dividends Form and Line PIIIL13B(D) <ENTER> Enter the form and line entries in Part III, line 13b(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (4) Deposit and Custodial Dividends Schedule and Line PIIIL13B(E) <ENTER> Enter the schedule and line entries in Part III, line 13b(e). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR Schedule A as "F1040NR SCHA". (5) Deposit and custodial Royalties PIIIL13C(C) $ <ENTER> Enter the amount from Part III, line 13c(c). (6) Deposit and Custodial Royalties Form and Line PIIIL13C(D) <ENTER> Enter the schedule and line entries in Part III, line 13c(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (7) Deposit and Custodial Royalties Schedule and Line PIIIL13C(E) <ENTER> Enter the schedule and line entries in Part III line 13c(e) Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA". (8) Deposit and Custodial Other Income PIIIL13D(C) $ (ENTER> MINUS (-) Enter the amount from Part III, line 13d(c). (9) Deposit and Custodial Other Income Form and Line PIIIL13D(D) <ENTER> Enter the forma and line entries in Part III, line 13d(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (10) Deposit and Custodial Other Income Schedule and Line PIIIL13D(E) <ENTER> Enter the schedule and line entries in Part III, line 13d(e). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA". (11) Deposit and Custodial Other Gain and Loss PIIIL13E(C) $ <ENTER> MINUS (-) Enter the amount from Part III, line 13e(C) (12) Deposit and Custodial Gain and Loss Form and Line PIIL13E(D) <ENTER> Enter the form and line entries in Part III, line 13e(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (13) Deposit and Custodial Gain/Loss Schedule and Line PIIIL13E(E) <ENTER> Enter the schedule and line entries in Part III, 13e(e). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA". (14) Deposit and Custodial Deductions PIIIL13F(C) $ <ENTER> Enter the amount form Part III, line 13f(c). (15) Deposit and Custodial Deductions Form and Line PIIIL13F(D) <ENTER> Enter the form and line entries in Part III, line 13f(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (16) Deposit and Custodial Deductions Schedule PIIIL13F(E) <ENTER> Enter the schedule and line entries in Part II, line 13f(e). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040 SCHA". (17) Deposit and Custodial Credits PIIIL13G(C) $ <ENTER> Enter the amount from Part III, line 13g(c). (18) Deposit and Custodial Credits Form and Line PIIIL13G(D) <ENTER> Enter the form and line entries in Part III, line 13g(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (19) Deposit and Custodial PIIL13G(E) <ENTER> Enter the schedule and line entries in Part III, line 13g(e). Enter up to 35 characters. Use the following approved abbreviation Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA".
Section 04 Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))
Exhibit 3.24.28-5 Section 04 Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310)) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT <ENTER> Press <ENTER> if already present on the screen; otherwise enter "04" always. (2) Other Assets Interest PIIIL14A(C)$ <ENTER> Enter the amount from Part III, line 14a(c). (3) Other Assets Interest Form and Line PIIIL14A(D) <ENTER> Enter the form and line entries in Part III, line 14a(d). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (4) Other Assets Interest Schedule and Line PIIIL14A(E) <ENTER> Enter the form and line entries in Part III, line 14a(e). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA". (5) Other Assets Dividends PIIIL14B(C) $ <ENTER> Enter the amount from Part III, line 14b(c). (6) Other Assets Dividends Form and Line PIIIL14B(D) <ENTER> Enter the form and line entries in Part III, line 14b(d). Refer to Element (3) for additional instructions. (7) Other Assets Dividends Schedule and Line PIIIL14B(E) <ENTER> Enter the schedule and line entries in Part III, line 14b(e). Refer to Element (4) for additional instructions. (8) Other Assets Royalties PIIIL14C(C) $ <ENTER> Enter the amount from Part III, line 14c(c). (9) Other Assets Royalties Form and Line PIIIL14C(D) <ENTER> Enter the form and line entries in Part III, line 14c(d). Refer to Element (3) for additional instructions. (10) Other Assets Royalties Schedule and Line PIIIL14C(E) <ENTER> Enter the schedule and line entries in Part III, line 14c(e). Refer to Element (4) for additional instructions. (11) Other Assets Other Income PIIIL14D(C) $ <ENTER> MINUS (-) Enter the amount from Part III, line 14d(c). (12) Other Assets Other Income Form and Line PIIIL14D(D) <ENTER> Enter the form and line entries in Part III, line 14d(d). Refer to Element (3) for additional instructions. (13) Other Assets Other Income Schedule and Line PIIIL14D(E) <ENTER> Enter the schedule and line entries in Part III, line 14d(e). Refer to Element (4) for additional instructions. (14) Other Assets Gain/Loss PIIIL41E(C) $ <ENTER> MINUS (-) Enter the amount from Part III, line 14e(c). (15) Other Assets Gain/Loss Form and Line PIIIL14E(D) <ENTER> Enter the form and line entries in Part III, line14e(d). Refer to Element (3) for additional instructions. (16) Other Assets Gain/Loss Schedule and Line PIIIL14E(E) <ENTER> Enter the schedule and line entries in Part III, line 14e(e). Refer to Element (4) for additional instructions.
Section 05, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 433110)
Exhibit 3.24.28-6 Section 05, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 433110) Elem No. Data Element Name Prompt Fld. Term Instruction (1) Section Number SECT <ENTER> Press <Enter> if already present on the screen; otherwise enter "05" always. (2) Other Assets Deductions PIIIL14F(C) $ <ENTER> Enter the amount form Part III, line 14f(c) (3) Other Assets Deductions Form and Line PIIIL14F(D) <ENTER> Enter the form and line entries in Part III, line 14f(d) Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040, Line 13 as "F1040 LN13". (4) Other Assets Deductions Schedule and Line PIIIL14F(E) <ENTER> Enter the form and line entries in Part III, line 14f(e). Enter up to 35 characters. Use the following approved abbreviation Form = F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC Example: Enter Form 1040NR, Schedule A as "F1040NR SCHA". (5) Other Assets Credits PIIIL14G(C) $ <ENTER> Enter the amount from Part III, line 14g(c) (6) Other Assets Credits Form and Line PIIIL14G(D) <ENTER> Enter the form and line entries in Part III,14g(d). Refer to Element (3) for additional instructions. (7) Other Assets Credits Schedule and Line PIIIL14G(E) <ENTER> Enter the schedule and line entries in Part III, line 14g(e). Refer to Element (4) for additional instructions. (8) Number of Form 3520 PIVL15 <ENTER> Enter the amount from Part IV, line 15. (9) Number of Forms 3520-A PIVL16 <ENTER> Enter the amount from Part IV, line 16. (10) Number of Forms 5471 PIVL17 <ENTER> Enter the amount from Part IV, line 17. (11) Number of Forms 8621 PIVL18 <ENTER> Enter the amount from Part IV, Line 18. (12) Number of Forms 8865 PIVL19 <ENTER> Enter the amount from Part IV, Line 19.
Section 06 Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))
Exhibit 3.24.28-7 Section 06 Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310)) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT <ENTER> Press <Enter> if already present on the screen; otherwise enter "06" always. (2) Section Type of Account PVL20 <ENTER> From Part V, line 20: Enter "1" if the Deposit box is marked. Enter "2" if the Custodial box is marked. Enter "3" if both boxes are marked. (3) Account Number PVL21 <ENTER> Enter up to 20 characters from Part V, line 21. Enter hyphens where shown. Ignore all other special characters. Enter a space for each illegible character. (4) Account Data PVL22 <ENTER> Enter the alpha character for each box that is marked from Part V, line 22. (5) Maximum Value of Account PVL23 $ <ENTER> Enter the amount from Part V, line 23. (6) Foreign Currency Exchange Rate PVL24 <ENTER> From Part V, line 24: Enter "1" if the Yes box is marked. Enter "2" if the No box is marked. Enter "3" if both boxes are marked. (7) Foreign Currency in Which Account is Maintained PVL25A <ENTER> Enter the first 35 characters from Part V, Line 25a. Note: If special characters or symbols representing a specific foreign currency are present, but are not available to you for input into the ISRP system, then spell out the word for the foreign currency. For example, Euro, Yen, Lira, etc. (8) Foreign Currency Exchange Rate PVL25B <ENTER> Enter the first 35 characters from Part V, Line 25b. (9) Source of Exchange Rate PVL25C <ENTER> Enter the first 35 characters from Part V, Line 25c. (10) Name of Financial Institution PVL26A <ENTER> Enter the first 35 characters from Part V, Line 26a. (11) Global Intermediary Identification Number PVL26B <ENTER> Enter the 19 character GIIN From Part V, Line 26b. Note: Enter the GIIN in the following format: XXXXXX.XXXXX.XX.XXX (include the three periods) (12) Mailing Address of Financial Institutions PVL27 <ENTER> Enter the first 35 characters from Part V, Line27. (13) Institution Country/City/State PVL28 <ENTER> Enter the first 35 characters from Part V, Line 28. (14) Description of Asset PVIL29 <ENTER> Enter the first 20 characters from Part VI, Line 29. (15) Identifying Number PVIL30 <ENTER> Enter the first 20 characters from Part VI, Line 30. (16) Date Asset Acquired PVIL31A <ENTER> Enter the Date from Part VI, line 31a in MMDDYY format. (17) Date Asset Disposed PVIL31B <ENTER> Enter the date from Part VI, line 31b in MMDDYY format. (18) Jointly Owned PVIL31C <ENTER> Enter a "1" if checkbox c, Part VI, line 31, is marked. (19) No Tax Item Reported PVIL31D <ENTER> Enter a "1" if checkbox d, Part VI, line 31, is marked. (20) Maximum Value of Asset PVIL32 <ENTER> Enter the alpha character from the box marked from Part VI, line 32. (21) Maximum Value Money Amount PVIL32 $ <ENTER> Enter the amount from Part VI, line 32e. (22) Foreign Currency Rate PVIL33 <ENTER> From Part VI, line 33: Enter "1" if the Yes box is marked. Enter "2" if the No box is marked. Enter "3" if both boxes are marked. (23) Foreign Currency in which Asset is Denominated PVIL34A <ENTER> Enter the first 35 characters from Part V, Line 34a. (24) Foreign Currency Exchange Rate Used to Convert PVIL34B <ENTER> Enter the first 35 characters from Part V, Line 34b. (25) Source of Exchange Rate Used PVIL34C <ENTER> Enter the first 35 characters from Part V, Line 34c (26) Name of Foreign Entity PVIL35A <ENTER> Enter the first 35 characters from Part VI, Line 35a. (27) Global Intermediary Identification Number PVIL35B <ENTER> Enter the 19 character GIIN from Part VI, Line 35b. Note: Enter the GIIN in the following format: XXXXXX.XXXXX.XX.XXX (include the three periods) (28) Type of Foreign Entity PVIL35C <ENTER> Enter the number representing the box marked from Part VI, line 35c. (29) Mailing Address of Foreign Entity PVIL35D <ENTER> Enter the first 35 characters from Part V, Line 35d. (30) Country/City/State PVIL35E <ENTER> Enter the first 35 characters from Part VI, Line 35e. (31) Name of Insurer or Counterpart PVIL36A <ENTER> Enter the first 35 characters from Part VI, Line 36a (32) Issuer or Counterparty Checkbox PVIL36A CKBX <ENTER> Enter the following from the boxes below Part VI, line 36: Enter "0" if both boxes are marked or neither box is marked. Enter "1" if Issuer box is marked. Enter "2" if Counterparty box is marked. (33) Type of Insurer or Counterpart PVIL36B <ENTER> Enter the number representing the box marked from Part VI, line 36b. (34) Insurer Data PVIL36C <ENTER> From Part VI, line 36c: Enter "1" if the U.S. Person box is marked. Enter "2" if the Foreign Person box is marked. Enter "3" if both boxes are marked. (35) Mailing Address of Issuer or Counterparty PVIL36D <ENTER> Enter the first 35 characters from Part VI, Line 36d. (36) Insurer Country/City/State PVIL36E <ENTER> Enter the first 35 characters from Part VI, Line 36e.
Section 07 - 31 Form 8938 Continuation Forms, Statement of Specified Foreign Financial Assets, (Attached to Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))
Exhibit 3.24.28-8 Section 07 - 31 Form 8938 Continuation Forms, Statement of Specified Foreign Financial Assets, (Attached to Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310)) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT Press <Enter> if already present on the screen; otherwise enter "07" - "31" always. (2) Section Type of Account PVL20 <ENTER> From Part V, line 20: Enter "1" if the Deposit box is marked. Enter "2" if the Custodial box is marked. Enter "3" if both boxes are marked. (3) Account Number PVL21 <ENTER> Enter up to 20 characters from Part V, line 21. Enter hyphens where shown. Ignore all other special characters. Enter a space for each illegible character. Do not enter two consecutive spaces. (4) Account Data PVL22 <ENTER> Enter the alpha character for each box that is marked from Part V, line 22. (5) Maximum Value of Account PVL23 $ <ENTER> Enter the amount from Part V, line 23. (6) Foreign Currency Exchange Rate PVL24 <ENTER> From Part V, line 24: Enter "1" if the Yes box is marked. Enter "2" if the No box is marked. Enter "3" if both boxes are marked. (7) Foreign Currency in Which Account is Maintained PVL25A <ENTER> Enter the first 35 characters from Part V, Line 25a. Note: If special characters or symbols that represent a specific foreign currency are present that are not available to you for input into the ISRP system, then spell out the word for the foreign currency. For example, Euro, Yen, Lira, etc. (8) Foreign Currency Exchange Rate PVL25B <ENTER> Enter the first 35 characters from Part V, Line 25b. (9) Source of Exchange Rate PVL25C <ENTER> Enter the first 35 characters from Part V, Line 25c. (10) Name of Financial Institution PVL26A <ENTER> Enter the first 35 characters from Part V, Line 26a. (11) Global Intermediary Identification Number PVL26B <ENTER> Enter the 19 character GIIN from Part V, Line 26b. Note: Enter the GIIN in the following format: XXXXXX.XXXXX.XX.XXX (include the three periods) (12) Mailing Address of Financial Institutions PVL27 <ENTER> Enter the first 35 characters from Part V, Line 27. (13) Institution Country/City/State PVL28 <ENTER> Enter the first 35 characters from Part V, Line 28. (14) Description of Asset PVIL29 <ENTER> Enter the first 20 characters from Part VI, Line 29. (15) Identifying Number PVIL30 <ENTER> Enter the first 20 characters from Part VI, Line 30. (16) Date Asset Acquired PVIL31A <ENTER> Enter the Date from Part VI, line 31a in MMDDYY format. (17) Date Asset Disposed PVIL31B <ENTER> Enter the date from Part VI, line 31b in MMDDYY format. (18) Jointly Owned PVIL31C <ENTER> Enter a "1" if checkbox c, Part VI, line 31, is marked. (19) No Tax Item Reported PVIL31D <ENTER> Enter a "1" if checkbox d, Part VI, line 31, is marked. (20) Maximum Value of Asset PVIL32 <ENTER> Enter the alpha character from the box marked from Part VI, line 32. (21) Maximum Value Money Amount PVIL32$ <ENTER> Enter the amount from Part VI, line 32e. (22) Foreign Currency Rate PVIL33 <ENTER> From Part VI, line 33: Enter "1" if the Yes box is marked. Enter "2" if the No box is marked. Enter "3" if both boxes are marked. (23) Foreign Currency in which Asset is Denominated PVIL34A <ENTER> Enter the first 35 characters from Part VI, Line 34a. (24) Foreign Currency Exchange Rate Used to Convert PVIL34B <ENTER> Enter the first 35 characters from Part VI, Line 34b. (25) Source of Exchange Rate Used PVIL34C <ENTER> Enter the first 35 characters from Part VI, Line 34c (26) Name of Foreign Entity PVIL35A <ENTER> Enter the first 35 characters from Part VI, Line 35a. (27) Global Intermediary Identification Number PVIL35B <ENTER> Enter the 19 character GIIN from Part VI, Line 35b. Note: Enter the GIIN in the following format: XXXXXX.XXXXX.XX.XXX (include the three periods) (28) Type of Foreign Entity PVIL35C <ENTER> Enter the number representing the box marked from Part VI, line 35c. (29) Mailing Address of Foreign Entity PVIL35D <ENTER> Enter the first 35 characters from Part VI, Line 35d. (30) Country/City/State PVIL35E <ENTER> Enter the first 35 characters from Part VI, Line 35e. (31) Name of Insurer or Counterpart PVIL36A <ENTER> Enter the first 35 characters from Part VI, Line 36a (32) Issuer or Counterparty Checkbox PVIL36ACKBX <ENTER> Enter the value of the boxes in Part VI, line 36a as follows: 0 - No boxes Checked 1 – Issuer 2 – Counterparty (33) Type of Insurer or Counterpart PVIL36B <ENTER> Enter the number representing the box marked from Part VI, line 36b. (34) Insurer Data PVIL36C <ENTER> From Part VI, line 36c: Enter "1" if the U.S. Person box is marked. Enter "2" if the Foreign Person box is marked. Enter "3" if both boxes are marked. (35) Mailing Address of Issuer or Counterparty PVIL36D <ENTER> Enter the first 35 characters from Part VI, Line 36d. (36) Insurer Country/City/State PVIL36E <ENTER> Enter the first 35 characters from Part VI, Line 36e.
Section 01 Form 8966, FATCA Report, (Program 36500)
Exhibit 3.24.28-9 Section 01 Form 8966, FATCA Report, (Program 36500) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT Section "01" will always be generated. No entry is required. (2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from the upper right hand corner of the Form 8966. If the serial number has been generated by the system (see IRM 3.24.37.4.5, Sequential Document Entry) verify it matches the document being entered. (3) Tax Year YEAR (auto) 2024 will generate for each document. For prior year 2023 or 2022, back into Tax Year field and enter the correct tax year. Do not transcribe tax year 2021 and prior. (4) Form Identifier Number FRMID# <ENTER> Enter the three-digit Paper Form Identifier Number. Must be three digits. Valid numerics are 0-9, and period (.). Enter a period (.) for all illegible, invalid, or missing numerics. Enter 3 periods (...) if the entire three-digit number is missing. (5) Corrected Report Checkbox CORCKBX <ENTER> Enter "1" if the "Corrected report" checkbox is marked above Part I. Enter "0" if the box is not marked. (6) Amended Report Checkbox AMDCKBX <ENTER> Enter "1" if the "Amended report" checkbox is marked above Part I. Enter "0" if the box is not marked. (7) Voided Report Checkbox VOIDCKBX <ENTER> Enter "1" if the "Voided report" checkbox is marked above Part I. Enter "0" if the box is not marked. (8) No Accounts of Assets to Report Checkbox ACCTCKBX <ENTER> Enter a "1" if the No Accounts to Report checkbox is marked above Part 1. Enter "0" if the No Accounts to Report checkbox is not marked. (9) Name of Filer PIL1A <ENTER> ★★★★★★ Enter up to 35 characters from the name as shown from Part I, line 1a. Enter ampersands and hyphens where shown. Enter a period for an illegible character. (10) Filer Category PIL1B <ENTER> Enter the two-character Filer Category from the boxes on line 1b. (a) Enter a period for each illegible character. (11) Number, Street and Room or Suite PIL2 <ENTER> Enter up to 35 characters of the street address from Part I, line 2. (a) Space for illegible characters, characters not accepted, and special characters <,>, and (. (12) City or Town PIL3A <ENTER> Enter up to 35 characters of the city or town listed in Part I, line 3a. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. Note: Do NOT use Major City Codes. (13) State/Province/Region PIL3B <ENTER> Enter up to 35 characters of the state/province or region listed in Part I, line 3b. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (14) Country (including postal code) PIL3C <ENTER> Enter up to 40 characters of the country including the postal code from Part I, line 3c. (a) Space for illegible characters, characters not accepted, and special characters <, >, (. (15) Global Intermediary Identification Number PIL4 <ENTER> Enter the 19 characters (16 numbers and 3 preprinted periods) present in Part I, line 4. Foreign Address Present - If a foreign address is present, a GIIN must be present and entered. If a GIIN is not present, or other than 16 legible numbers and 3 periods, pull the document and replace with an extra document or renumber. Domestic Address Present - If a domestic address is present, and a GIIN is not present, enter "0". (16) TIN of Filer PIL5 <ENTER> Enter the TIN from Part I, line 5. (17) Name of Sponsored Entity PIL6 <ENTER> Enter up to 35 characters from the name as shown in Part I, line 6 if present. (a) Enter ampersands and hyphens where shown. (b) Space for all other special characters. (c) Enter a period for an illegible character. (18) Number, Street and Room or Suite PIL7 <ENTER> Enter up to 35 characters of the street address from Part I, line 7. Space for illegible characters, characters not accepted, and special characters <, >, and (. (19) City or Town PIL8A <ENTER> Enter up to 35 characters of the city or town listed in Part I, line 8a. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. Note: Do NOT use Major City Codes. (20) State/Province/Region PIL8B <ENTER> Enter up to 35 characters of the state/province or region listed in Part I, line 8b. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (21) Country (including postal code) PIL8C <ENTER> Enter up to 40 characters of the country including the postal code from Part I, line 8c. (a) Space for illegible characters, characters not accepted and special characters <, >, and (. (22) Global Intermediary Identification Number PIL9 <ENTER> Enter the 19 characters (16 numbers and 3 preprinted periods) as shown in Part I, line 9. CAUTION: If not present, or other than 16 legible numbers and 3 periods, press <Enter>. (23) TIN PIL10 <ENTER> Enter the TIN from Part I, line 10.
Sections 02 Form 8966, FATCA Report, (Program 36500)
Exhibit 3.24.28-10 Sections 02 Form 8966, FATCA Report, (Program 36500) Elem. No. Data Element Name Prompt Fld. Term. Instructions (1) Section Number SECT <ENTER> Press <ENTER> if already present on the screen; otherwise, enter 02. (2) Name of Account Holder PIIL1A <ENTER> Enter up to 35 characters from the name as shown in Part II, line 1a. (a) Enter ampersands and hyphens where shown. (b) Space for numbers and all other special characters. Enter a period for an illegible character. (3) Account Holder PIIL1B <ENTER> Enter the following values for line 1b: 0 = no box checked 1 = Individual box checked 2 = Entity box checked 3 = both boxes checked (4) Number, Street and Room or Suite PIIL2 <ENTER> Enter up to 35 characters of the street address from Part II, line 2. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (5) City or Town PIIL3A <ENTER> Enter up to 35 characters of the city or town as shown in Part II, line 3a. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. Note: Do NOT use Major City Codes. (6) State/Province/Region PIIL3B <ENTER> Enter up to 35 characters of the state/province or region as shown on Part II, line 3b. (a) Space for illegible characters, character not accepted, and special characters <, >, and (. (7) Country (including postal code) PIIL3C <ENTER> Enter up to 40 characters of the country including the postal code as shown on Part II, line 3c. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (8) TIN of Account Holder PIIL4 <ENTER> Enter the TIN from Part II, line 4. (9) If the Account Holder or Payee is an Entity ... PIIL5 <ENTER> Enter up to 5 numbers in sequential order based on the boxes checked in Part II, line 5: Enter "1" if Owner- Documented FFI with specified U.S. owner(s) checkbox is marked. Enter "2" if Non-participating FI checkbox is marked. Enter "3" if Direct Reporting NFFE checkbox is marked. Enter "4" if Passive NFFE with substantial U.S. owner(s) checkbox is marked. Enter "5" if Specified U.S. Person checkbox is marked. Press <ENTER> if no entry is present. Note: This field will fill with leading zeroes after <ENTER> is pressed. (10) Name of Owner PIIIL1 <ENTER> Enter up to 35 characters from the name as shown on Part III, line 1. (a) Enter ampersands and hyphens where shown. (b) Space for numbers and all other special characters. Enter a period for an illegible character. Note: The first position cannot be blank. (11) Number, Street and Room or Suite PIIIL2 <ENTER> Enter up to 35 characters of the street address as shown on Part III, line 2. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (12) City or Town PIIIL3A <ENTER> Enter up to 35 characters of the city or town as shown on Part III, line 3a. (a) Space for illegible characters, characters not accepted, and special characters <, > and (. Note: Do NOT use Major City Codes. (13) State/Province/Region PIIIL3B <ENTER> Enter up to 35 characters of the state/province or region as shown Part III, line 3b. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (14) Country (including postal code) PIIIL3C <ENTER> Enter up to 40 characters of the country including the postal code as shown on Part III, line 3c. (a) Space for illegible characters, characters not accepted, and special characters <, >, and (. (15) TIN of Owner PIIIL4 <ENTER> Enter the TIN from Part III, line 4. (16) Account Number PIVL1 <ENTER> Enter up to 40 characters of the account number from Part IV, line 1. (a) Space for illegible characters, and special characters <, >, and (. (17) Currency Code PIVL2 <ENTER> Enter the three-letter code from Part IV, line 2 if present. (a) If three letters are separated periods enter the three letters only. (b) If other than three letters, press <ENTER>. (c) If illegible characters, numbers, or multiple entries are present, press <ENTER>. (18) Account Balance PIVL3 $ <ENTER> Enter the dollar amount from Part IV, line 3 in dollars only. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (19) Check if Account closed during the Year PIV3CKBX <ENTER> Enter a "1" if the checkbox is marked on Part IV, line 3b. Enter "0" if the box is not marked. (20) Interest PIVL4A $ <ENTER> Enter the dollar amount from Part IV, line 4a in dollars only. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (21) Dividends PIVL4B $ <ENTER> Enter the dollar amount from Part IV, line 4b in dollars only. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (22) Gross Proceeds/Redemptions PIVL4C $ <ENTER> Enter the dollar amount Part IV, line 4c in dollars only. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (23) Other PIVL4D $ <ENTER> Enter the dollar amount Part IV, line 4d in dollars only. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (24) Check Applicable Pooled Reporting Type PVL1 <ENTER> Enter up to 6 numbers in sequential order based on the boxes checked in Part V, line 1: Enter "1" if Recalcitrant account holders with U.S. Indicia checkbox is marked. Enter "2" if Dormant Accounts checkbox is marked. Enter "3" if Recalcitrant account holders that are U.S. persons checkbox is marked. Enter "4" if Recalcitrant account holders without U.S. Indicia checkbox is marked. Enter "5" if Non-participating FFI checkbox is marked. Enter "6" if Recalcitrant account holders that are passive NFFEs checkbox is marked. Press <ENTER> if no entry is present. Note: This field will fill with leading zeroes after <ENTER> is pressed. (25) Number of Accounts PVL2 <ENTER> Enter the number in Part V, line 2. Press <ENTER> if no entry. (26) Aggregated Payment Amount PVL3 $ <ENTER> Enter the dollar amount in dollars only in Part V, line 3. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (27) Aggregated Account Balance PVL4 $ <ENTER> Enter the dollar amount in dollars only present in Part V, line 4. Press <ENTER> if no entry. Caution: DO NOT round for cents if present. (28) Currency Code PVL5 <ENTER> Enter the three-letter code present in Part V, line 5. (a) If three letters are separated periods enter the three letters only. (b) If other than three letters, press <ENTER>. (29) Correspondence Indicator CORID <ENTER> Enter the 14-digit numeric Correspondence Indicator edited at the bottom of Page 1. (a) Enter periods for invalid or illegible characters. (b) If more than 14 digits, enter the first 14 digits. Ignore excess digits. If less than 14 digits, enter digits present, and fill remainder with periods.
Source: official text