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Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 19. Foreign Trust System (Cont. 8)

3.22.19  Foreign Trust System (Cont. 8)

3.22.19.27 
Section 01: Form 3520-A, Page 1

3.22.19.27.2  (01-01-2009)
Field 01EIN – Employer Identification Number (EIN)

  1. This is a 9-position field for which an entry must be present.

  2. Only numeric characters 0-9 are valid.

  3. Invalid Conditions in Field 01EIN are, if:

    • The EIN is not numeric.

    • The EIN is less than nine characters.

    • The first two digits of the EIN are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, 89.

    • The EIN is all zeroes or nines.

  4. In prior years (tax years 2000 & 2001), Form 3520-A could have an SSN or an EIN on Line 1b. Beginning with tax year 2002 Form 3520-A can only have an EIN on Line 1b. If you receive a prior year Form 3520-A with an SSN, research NAMEE and NAMEB for an EIN. If no record is found, SSPND 320 to Entity for assignment of an EIN.

    Note:

    Enter in the remarks area of Form 4227, "Assign EIN on Line 1b."

  5. Correction Procedures for coding and transcription errors:

    If ... Then ...
    the EIN was incorrectly transcribed 1. enter correct EIN in Field 01EIN.
    the EIN cannot be determined 1. research IDRS for the correct EIN using Command Code NAMEB or NAMEE.
    • if located, enter the correct EIN.
    no EIN can be found 1. SSPND record with Action Code "320"
    2. route to Entity Control using Form 4227.
    3. notate Form 4227 "Assign EIN on Line 1b" . See Figure 3.22.19-16.

    Figure 3.22.19-16

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    SSPND 320

  6. If you change the EIN and there are check digits in Field 01NC, enter the Name Control into Field 01NC.

    Caution:

    Always ensure that the Name Control matches the Master File record whenever you change the EIN.

  7. Suspense Correction: Determine if Entity Control has found the correct EIN. If a valid TIN is found, circle out the invalid TIN on the return, issue IDRS letter 3875C and enter the correct TIN next to it and into Field 01E on the register

    Exception:

    Do not send Letter 3875C if less than 3 digits of the EIN were incorrect, or if the EIN is transposed, different or missing.

    If ... Then ...
    Entity located the correct EIN enter in Field 01EIN
    Entity assigned an EIN enter in Field 01EIN.

3.22.19.27.3  (01-01-2009)
Field 01TXP – Tax Period

  1. This is a 6-position field for which an entry must be present.

  2. Only numeric characters in "YYYYMM" format are valid (e.g., Dec. 31, 2006 is printed 200612). The MM position represents the valid month designation (01-12).

  3. Determine the correct tax period from the tax year indicated at the top of page 1 of Form 3520-A.

  4. Form 3520-A may be filed for either calendar or fiscal years.

  5. Field 01TXP is invalid if any of the following conditions are present:

    • The tax period is not all numeric.

    • The tax period is earlier than 200012.

    • The last two digits (month) are not 01-12.

    • The tax year (first four digits) is after the current year.

    • The tax year is equal to the current year (i.e., 2008), but the month is after the current processing month.

  6. Correction Procedures: If the Tax Period underprints, verify the Tax Period on the ERS system against the Tax Year on the return.

  7. If the tax period is later than the current date,

    1. Prepare Form 4227.

    2. Notate in remarks "EARLY FILER" on Form 4227.

    3. Enter Action Code "480" .

  8. If the tax period is later than the current date on a final return (CCC "F" ), change the month in the tax period (Field 01TXP) to the month immediately prior to the month in the received date.

  9. If the tax period is prior to 200012, the return DLN must be voided:

    • Prepare Form 4227.

    • Notate in remarks "Prior to Tax Period 200012" .

    • Enter Action Code "640" .

    • Forward to the Document Retention Branch.

3.22.19.27.4  (01-01-2009)
Field 01RCD – Received Date

  1. This is an 8-position field for which an entry must be present.

  2. Only numeric characters (in "YYYYMMDD" format) are valid.

  3. The Received Date must be later than the last day of the tax period and is stamped on and transcribed from Form 3520-A.

  4. If the Received Date is before the end of the current processing tax period (an early filed return), enter the Received Date as the day after the end of the current processing tax period.

    Example:

    If the date is "12/14/2008" , enter "20090101" for a tax period 200812 return.

  5. Field 01RCD is a numeric field which is either the date stamped by Receipt and Control or edited by Code and Edit.

    • The legal due date is the 15th day of the third month after the end of the trusts tax year.

    • If the 15th is a Saturday, Sunday or holiday, the due date is the first workday thereafter.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . When the due date falls on a weekend or holiday, the return is timely if postmarked by the first business day following the due date.

    • Consider the return timely if:
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or before the legal due date.
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ attached or the postmark is illegible, but the IRS date stamp ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Field 01RCD must be present and entered in "YYYYMMDD" format.

  7. Field 01RCD is invalid if any of the following conditions are present:

    • The Received Date is not present.

    • The Received Date is not in "YYYYMMDD" format.

    • The Received Date is later than the current processing date.

    • The Received Date is not all numeric.

  8. Correction Procedures for coding and transcription errors.:

    If ... Then ...
    the Received Date cannot be determined. determine the entry to Field 01RCD using the following priority order:
    1. postmark date
    2. Revenue Officer's signature date
    3. return signature date
    multiple Received Dates are present 1. use the earliest IRS stamped received date
    2. circle out all other dates.
    the return was addressed to the IRS and delivered to a State agency use the postmark date as the Received Date
    the return was addressed to a State agency use the IRS date stamp as the Received Date

    Note:

    Even though the Form 3520-A is supposed to be sent to Ogden, if the date stamped on the return is from an IRS office in another state or foreign country (e.g. a U.S. citizen living in England may send the return to the IRS Office in London), always accept the earliest stamped IRS received date, regardless of where the return was sent.

  9. Determining Postmark Dates:

    • Only legible official postmark date and/or label dates (Killer Bar Strips or Postage Validation Imprinted Labels) and/or the date of submission to a designated private delivery service are accepted as proof of filing timely.

    • Valid official Killer Bar Strips are identified by a series of solid or broken lines containing a date, city and state that is used to cancel postage stamps. Accept the postmark date as the Received Date if it is on or before the due date.

    • The official marking of arrows easily identifies metered Postmarks. These types of markings are not found on a privately metered postmark.

    • For further information and procedures on Postmarks, see Batch & Numbering IRM 3.10.72.

  10. See IRM 3.22.19.6.5 for additional information.

3.22.19.27.5  (01-01-2009)
Field 01CAF - CAF Indicator

  1. The CAF Indicator is no longer required. Therefore, Field 01CAF will always be blank. If an entry appears in Field 01CAF, delete the entry.

3.22.19.27.6  (01-01-2009)
Field 01CCC – Computer Condition Code

  1. This is a 10-position field for which an entry may or may not be present.

  2. Valid characters are F, G, I, W, 4, and blank. See Figure 3.22.19-17.

    Figure 3.22.19-17
    Code Definition Validity Checks
    F Final Return  
    G Amended Return Must have a received date
    I Initial Return  
    W Statute Return Must be cleared by Statutes
    4 Return prepared by I.R.S. under IRC 6020(b) Will have notation Re: IRC 6020(b)

    Note:

    Computer Condition Code "3" and "Y" are not valid for Form 3520-A.

  3. The Computer Condition Code is edited to the right of Line 2, page 1 of Form 3520-A and entered in Field 01CCC.

3.22.19.27.6.1  (01-01-2009)
Computer Condition Code "F" : Final Return

  1. Enter CCC "F" if the taxpayer marks the "Final Return checkbox" located at the top of Form 3520-A.

  2. This information may be indicated in the box above the Entity portion of the Form 3520-A or in an attached statement or letter.

  3. Entering CCC "F" will:

    • Delete the filing requirement from the BMF.

    • Stop the automatic mailing of future returns to the taxpayer.

  4. Common indications of a final return are notations on the return such as:

    • "Final"

    • "Out of Business"

    • "Liquidated" , etc.

3.22.19.27.6.2  (01-01-2009)
Computer Condition Code "G" : Amended Return

  1. Taxpayers who file a Form 3520-A and later identify errors or discrepancies in the original return may file a corrected return.

  2. Enter CCC "G" on all Forms 3520-A clearly notated:

    • "AMENDED"

    • "SUPERSEDING"

    • "DUPLICATE"

    • "REPLACEMENT"

    • If the taxpayer marks the "Amended Return checkbox" located at the top of Form 3520-A.

    • Bearing any other positive statement that the return is not the original return filed for the same tax period.

  3. If you see that the return should be processed as an amended return, then:

    1. Enter CCC "G" .

    2. Delete Sections 02-08.

    3. Delete any entry in Field 01NME.

  4. If the return is not an amended return,

    1. Delete CCC "G" from Field 01CCC.

    2. Enter data in all sections not transcribed.

3.22.19.27.6.3  (01-01-2009)
Computer Condition Code "I" : Initial Return

  1. Enter CCC "I" if this is the taxpayers "Initial Return" . See if the taxpayer marks the "Initial Return checkbox" located at the top of Form 3520-A.

3.22.19.27.6.4  (01-01-2009)
Computer Condition Code "4"

  1. Enter CCC "4" to indicate a return prepared by the IRS under IRC Section 6020(b).

  2. See IRM 3.22.19.6.7 for additional information.

3.22.19.27.6.5  (01-01-2009)
Computer Condition Code "W" : Cleared by Statute

  1. Enter Action Code "310" when it's a statute return which has not been cleared by statute within 90 days.

  2. CCC "W" will be entered when Form 3520-A has been cleared by statute within 90 days.

3.22.19.27.7  (01-01-2009)
Field 01NME – Name of Foreign Trust

  1. This is a 40-position field for which an entry must be present.

  2. If the name entered on Line 1a is illegible or hard to read, research CC INOLE first:

    • Check attachments and supporting schedules for a clearer, more legible entry.

    • Enter the name in block letters immediately above the filer's entry.

    • Enter the correct Foreign Trust Name in Field 01NME.

  3. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.28  (01-01-2009)
Section 02: Form 3520-A, Page 1

  1. Section 02 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    02CON 35 In Care of Name Line Line 1a or 1c
    02FAD 35 Foreign Address Line 1a or 1c
    02ADD 35 STREET ADDRESS OF FOREIGN TRUST Line 1c
    02CTY 22 CITY Line 1d
    02ST 2 STATE Line 1e
    02ZIP 12 ZIP CODE Line 1f
    02FCC 2 FOREIGN COUNTRY CODE Line 1g

3.22.19.28.1  (01-01-2009)
Field 02CON – In Care of Name, Line 1a or 1c

  1. This is a 35-position field which may or may not be present.

  2. Field 02CON is invalid if any of the following conditions are present:

    • The first position is blank

    • The first character of the "in-care-of" name is not alpha or numeric

    • There are two consecutive blanks between significant characters

    If... Then...
    A blank is in the first position

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

    The first character of the "in-care-of" name is not alpha or numeric

    1. Verify the "in-care-of" name on the return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

    Two consecutive blanks are present between significant characters Delete any unnecessary blanks in Field 02CON.

  3. See IRM 3.22.19.26.2.4 for additional information.

3.22.19.28.2  (01-01-2009)
Field 02FAD – Foreign Address, Line 1a or 1c

  1. See IRM 3.22.19.26.2.5 and IRM 3.22.19.6.18. for additional instructions.

3.22.19.28.3  (01-01-2009)
Field 02ADD – Address of Foreign Trust, Line 1c

  1. This is a 35-position field for which an entry must be present.

  2. See IRM 3.22.19.6.19 for additional instructions.

3.22.19.28.4  (01-01-2009)
Field 02CTY – Foreign Trust City, Line 1d

  1. This is a 22-position field for which an entry must be present.

  2. See IRM 3.22.19.6.20 for additional instructions.

    Reminder:

    The Major City Code (MCC) for San Juan, PR is "XJ" .

3.22.19.28.5  (01-01-2009)
Field 02ST – Foreign Trust State, Line 1e

  1. This is a 2-position field for which an entry must be present.

  2. When no State code is present, its because there is a foreign address. Enter a "." (period) in the first position of this field.

    Caution:

    The ERS system may display an error when MCC "XJ" is used, although what actually appears on the ERS screen display is correct. In order to resolve this condition you must: GTSEC 02 and blank Fields 02ST and 02FCC.

  3. See IRM 3.22.19.6.21 for additional instructions.

3.22.19.28.6  (01-01-2009)
Field 02ZIP – Foreign Trust ZIP Code, Line 1f

  1. This is a 12-position field for which an entry may or may not be present.

  2. This field must be "blank" when the address is foreign.

  3. This field must have an entry if it is a U.S. Possession or is a Domestic address.

  4. See IRM 3.22.19.6.22 for additional instructions.

3.22.19.28.7  (01-01-2009)
Field 02FCC – Foreign Trust Country Code, Line 1g

  1. This is a 2-position field for which an entry must be present, if an actual foreign country.

  2. An entry must be present if Field 02ST. This entry must be a period (in the first position) "blank."

  3. Leave Field 02FCC blank if a valid MCC is present in Field 02ST, including any U.S. possession.

  4. See IRM 3.22.19.6.23 for additional instructions.

3.22.19.29  (01-01-2009)
Section 03: Form 3520-A, Page 1

  1. Section 03 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    03CBX 1 APPOINTED US AGENT CHECKBOX - (YES / NO) Line 2
    03L3A 40 US AGENT NAME Line 3a
    03L3B 9 US AGENT TIN Line 3b
    033BT 1 US AGENT TIN TYPE Line 3b, edited after the TIN
    03L4A 40 TRUSTEE NAME Line 4a
    03L4B 9 TRUSTEE TIN NUMBER Line 4b
    034BT 1 TRUSTEE TIN TYPE Line 4b, edited after the TIN
    03L5 1 TRSF PROPERTY OTHER ENTITY CHECKBOX (YES/NO) Line 5
    03PSN 9 PREPARER SSN/ PTIN Bottom of Page 1 - middle line
    03PEN 9 PREPARER EIN Bottom of Page 1 - middle line
    03PTN 10 PREPARER PHONE NUMBER Reserved

3.22.19.29.1  (01-01-2009)
Field 03CBX – "Yes - No" Checkbox, Appointed US Agent, Line 2

  1. This is a one (1) position field for which an entry must be present.

  2. The valid entries are 1 and 2.

    • 1 indicates the "YES" box is checked.

    • 2 indicates the "NO" box is checked.

      Note:

      If Field 03CBX has a "1," but Lines 3a - 3g are blank, change Field 03CBX to "2."

  3. If neither box is checked on Line 2, but there is an entry on Line 3a, enter a "1" in Field 03CBX.

  4. If neither box is checked on Line 2, and there is no entry on Line 3a, enter a "2" into Field 03CBX.

3.22.19.29.2  (01-01-2009)
Field 03L3A – U.S. Agent Name, Line 3a

  1. This is a 40-position field which must be present if the taxpayer responds "Yes" on Line 2 (Field 03CBX = "1" ).

  2. If the name entered on Line 3a is illegible or hard to read:

    1. check attachments and supporting schedules for a clearer, more legible entry, and

    2. enter the name in block letters immediately above the filer's entry.

    3. If there is no name on the attachments, research IDRS CC INOLE, or ENMOD, using the TIN in Field 03L3B.

  3. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.29.3  (01-01-2009)
Field 03L3B – U.S. Agent TIN, Line 3b

  1. This is a 9-position field which must be present if the taxpayer responds "Yes" on Line 2 (Field 03CBX = "1" ).

  2. Research the return and its attachments for a valid TIN if the TIN provided in Line 3b contains:

    • More than 9 numeric characters.

    • Fewer than 9 numeric characters.

    • Other than numeric characters.

  3. If Field 03L3B appears on the screen as a field error but the TIN is correct, GTSEC 03 and determine if Field 033BT is incorrect or missing. Correction of Field 033BT should clear the field error.

  4. If blank or invalid and if unable to determine after research, enter Action Code "320" and route to Entity. Always enter the line number of the return on Form 4227 so that Entity will know which TIN you want.

  5. See IRM 3.22.19.6.16 for additional instructions.

3.22.19.29.4  (01-01-2009)
Field 033BT – U.S. Agent TIN Type, Line 3b

  1. This is a 1-position field which must be present if the TIN provided by the filer in Line 3b is an SSN or an ITIN.

  2. When the TINs entered are SSNs or ITINs, a TIN Type indicator of "0" must be present in the TIN Type field which is immediately after the TIN field.

  3. If the TIN provided by the filer in Line 3b is an EIN (format is NN-NNNNNNN), the TIN Type must be blank..

3.22.19.29.5  (01-01-2009)
Field 03L4A – Name of Trustee, Line 4a

  1. This is a 40-position field which may or may not be present.

  2. If the name entered on Line 4a is illegible or hard to read:

    • Check attachments and supporting schedules for a clearer, more legible entry.

    • Enter the name in block letters immediately above the filer's entry.

    • Research IDRS CC INOLE and/or ENMOD using the TIN in Field 03L4B.

  3. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.29.6  (01-01-2009)
Field 03L4B – Trustee TIN Number, Line 4b

  1. This is a 9-position field which depending on whether the trustee is otherwise a US filer.

  2. Research the return and its attachments for a valid TIN if the TIN provided in Line 4b contains:

    • More than 9 numeric characters.

    • Fewer than 9 numeric characters.

    • Other than numeric characters.

  3. If blank, invalid or unable to determine after research, enter Action Code "320" and enter the line number of the return on Form 4227, before routing to Entity.

  4. Important: Field 03L4B will not accept a PTIN (format PNNNNNNNN). Research for a valid SSN or EIN, and then enter your finding. Don't forget to enter a TIN Type indicator in Field 034BT if entering an SSN. Also, don't forget to perfect Field 034BT, if necessary.

  5. See IRM 3.22.19.7.12 for additional instructions.

3.22.19.29.7  (01-01-2009)
Field 034BT – Trustee TIN Type, Line 4b

  1. This is a 1-position field which must be present if the TIN provided by the filer in Line 4b is an SSN or an ITIN.

  2. When the TINs entered are SSNs or ITINs, a TIN Type indicator of "0" must be present in the TIN Type field which is immediately after the TIN field.

  3. If the TIN provided by the filer in Line 4b is an EIN (format is NN-NNNNNNN), the TIN Type must be blank.

3.22.19.29.8  (01-01-2009)
Field 03L5 – "Yes - No" Checkbox, Property Transfer to another Entity, Line 5

  1. This is a 1-position field for which an entry must be present.

  2. Valid characters are "1" , "2" , and "3" .

    Caution:

    If neither box is checked, enter a "3" .

  3. See IRM 3.22.19.12.7(2) for additional correction instructions.

3.22.19.29.9  (01-01-2009)
Field 03PSN – Preparer SSN or PTIN

  1. This is a 9-position field for which an entry may or may not be present.

  2. See IRM 3.22.19.7.29 for correction procedures.

3.22.19.29.10  (01-01-2009)
Field 03PEN - Preparer EIN

  1. This is a 9-position field that may be present.

  2. See IRM 3.22.19.7.30 for correction procedures

3.22.19.29.11  (01-01-2009)
Field 03PTN - {RESERVED} Preparer Phone Number

  1. In processing year 2009, this field will be auto-filled with all "Zero's" (0).

  2. Field 03PTN is a 10-position numeric field.

3.22.19.30  (01-01-2009)
Section 04: Form 3520-A, Page 2

  1. Section 04 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    04L5A 12 SHORT TERM CAPITAL GAIN / LOSS Part 2, Line 5a
    04L5B 12 LONG TERM CAPITAL GAIN / LOSS Part 2, Line 5b
    04LN6 12 ORDINARY GAIN / LOSS Part 2, Line 6
    04LN8 12 TOTAL INCOME Part 2, Line 8
    04L15 12 TOTAL EXPENSES Part 2, Line 15
    04L16 12 NET INCOME / LOSS Part 2, Line 16
    0417A 12 FMV OF TOTAL DISTRIBUTED Part 2, Line 17a

3.22.19.30.1  (01-01-2009)
Field 04L5A – Short Term Capital Gain / Loss, Part 2 Line 5a

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar, and

    • Enter the "rounded" figure into the ERS system.

3.22.19.30.2  (01-01-2009)
Field 04L5B – Long Term Capital Gain / Loss, Part 2 Line 5b

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.30.3  (01-01-2009)
Field 04LN6 – Ordinary Gain / Loss, Part 2 Line 6

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.30.4  (01-01-2009)
Field 04LN8 – Total Income, Part 2 Line 8

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.30.5  (01-01-2009)
Field 04L15 – Total Expenses , Part 2 Line 15

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.30.6  (01-01-2009)
Field 04L16 – Net Income / Loss, Part 2 Line 16

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.30.7  (01-01-2009)
Field 0417A – FMV of Total Distributions, Part 2 Line 17a

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.31  (01-01-2009)
Section 05: Form 3520-A, Page 2

  1. Section 05 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    0517A 8 DISTRIBUTION DATE Line 17c(iii)1
    0517B 40 BENEFICIARY NAME Line 17c(i)1
    0517D 8 DISTRIBUTION DATE Line 17b(iii)1
    0517E 1 BENEFICIARY TIN TYPE Line 17c(ii)1
    0517F 12 FMV Line 17b(iv)1
    0517I 9 BENEFICIARY TIN Line 17c(ii)1
    0517M 1 MORE THAN 1 OWNER INDICATOR Right margin, Line 17b(iv)1
    0517N 40 OWNER NAME Line 17b(i)1
    0517O 1 MORE THAN 1 BENEFICIARY INDICATOR Right margin, Line 17c(iv)1
    0517T 9 OWNER TIN Line 17b(ii)1
    0517V 12 FMV Line 17c(iv)1
    0517Y 1 OWNER TIN TYPE Line 17b(ii)1

3.22.19.31.1  (01-01-2009)
Field 0517A – Distribution Date, Part 2 Line 17c(iii)

  1. This is an 8-position field which must be present if an entry appears in Field 0517B.

  2. Valid characters are numeric (0-9) and the date must be entered in YYYYMMDD format.

  3. See IRM 3.22.19.8.11(2) for additional instructions.

3.22.19.31.2  (01-01-2009)
Field 0517B – Beneficiary Name, Part 2 Line 17c(i)

  1. This is a 40-position field which must be present if a beneficiary is named. Otherwise, leave field "blank."

  2. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.31.3  (01-01-2009)
Field 0517D – Distribution Date, Part 2 Line 17b(iii)

  1. This is an 8-position field which must be present if an entry appears in Field 0517N.

  2. Valid characters are numeric (0-9) and the date must be entered in YYYYMMDD format.

  3. See IRM 3.22.19.8.11(2) for additional instructions.

3.22.19.31.4  (01-01-2009)
Field 0517E – Beneficiary TIN TYPE, Part 2 Line 17c(ii)

  1. This is a 1-position field which must be present if an entry appears in Field 0517B. When the TINs entered are SSNs or ITINs, a TIN Type indicator of "0" must be present in the TIN Type field which is immediately after the TIN field.

  2. If the Beneficiary TIN is an EIN, leave the Field blank.

3.22.19.31.5  (01-01-2009)
Field 0517F – FMV, Part 2 Line 17b(iv)

  1. This is a 12-position field which must be present if an entry appears in Field 0517N.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.31.6  (01-01-2009)
Field 0517I – Beneficiary TIN, Part 2 Line 17c(ii)

  1. This is a 9-position field which must be present if an entry appears in Field 0517B.

  2. If an entry appears in Field 0517B data may or may not be present in this Field.

  3. See IRM 3.22.19.6.16(2) for additional instructions.

3.22.19.31.7  (01-01-2009)
Field 0517M – More than 1 owner indicator, Part 2 Line 17b(iv) right margin

  1. This is a 1-position field which must be entered if information about more than one "Owner" is entered on Line 17b.

  2. Valid characters are 1 or blank.

  3. Enter as follows:

    1. If only one "Owner" entry is present on Lines 17b, leave Field 0517M "blank."

    2. If more than one "Owner" entry is present on Lines 17b, enter a "1" in Field 0517M.

3.22.19.31.8  (01-01-2009)
Field 0517N – Owner Name, Part 2 Line 17b(i)

  1. This is a 40-position field which must be present if an owners name is present.

  2. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.31.9  (01-01-2009)
Field 0517O – More than 1 beneficiary indicator, Part 2 Line 17c(iv) right margin

  1. This is a 1-position field which must be entered if information about more than one Beneficiary is entered on Line 17c.

  2. Valid characters are 1 or blank.

  3. Enter as follows:

    1. If only one "Beneficiary" entry is present on Lines 17c, leave Field 0517O "blank."

    2. If more than one "Beneficiary" entry is present on Lines 17c, enter a "1" in Field 0517O.

3.22.19.31.10  (01-01-2009)
Field 0517T – Owner TIN, Part 2 Line 17b(ii)

  1. This is a 9-position field which must be present if an entry appears in Field 0517N.

  2. If an entry appears in Field 0517N data should be present in this Field.

  3. See IRM 3.22.19.6.16(2) for additional instructions.

3.22.19.31.11  (01-01-2009)
Field 0517V – Fair Market Value (FMV), Part 2 Line 17c(iv)

  1. This is a 12-position field which must be present if an entry appears in Field 0517B.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.31.12  (01-01-2009)
Field 0517Y – Owner TIN TYPE, Part 2 Line 17b(ii)1

  1. This is a 1-position field for which an entry may or may not be present. When the TIN entered is an SSN or ITIN, a TIN Type indicator of "0" (zero) must be present in the TIN Type field which is immediately after the TIN field.

  2. If the Owner TIN is an EIN, leave the Field blank.

3.22.19.32  (01-01-2009)
Section 06: Form 3520-A, Page 2

  1. Section 06 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    06BC 12 BEGINNING CASH Part 3 Line 1b
    06EC 12 ENDING CASH Part 3 Line 1d
    06BTA 12 BEGINNING TOTAL ASSETS Part 3 Line 11b
    06ETA 12 ENDING TOTAL ASSETS Part 3 Line 11d
    06BNW 12 BEGINNING NET WORTH Part 3 Line 20b
    06ENW 12 ENDING NET WORTH Part 3 Line 20d
    06BWL 12 BEGINNING TOTAL WORTH / LIABILITIES Part 3 Line 21b
    06EWL 12 ENDING TOTAL WORTH / LIABILITIES Part 3 Line 21d

3.22.19.32.1  (01-01-2009)
Field 06BC – Beginning Cash, Part 3 Line 1b

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.


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