- 3.24.106.1 Introduction
- 3.24.106.2 ISRP Transcription Operation Sheets
- Exhibit 3.24.106-1 Block Header Data Entry
- Exhibit 3.24.106-2 Section 01 Form 706 (Program 12400)
- Exhibit 3.24.106-3 Section 02 Form 706 (Program 12400)
- Exhibit 3.24.106-4 Section 03 Form 706 (Program 12400)
- Exhibit 3.24.106-5 Section 04 Form 706 (Program 12400)
- Exhibit 3.24.106-6 Section 05 Form 706 (Program 12400)
- Exhibit 3.24.106-7 Section 01 Form 706NA (Program 12402)
- Exhibit 3.24.106-8 Section 02 Form 706NA (Program 12402)
- Exhibit 3.24.106-9 Section 03 Form 706NA (Program 12402)
- Exhibit 3.24.106-10 Section 04 Form 706NA (Program 12402)
- Exhibit 3.24.106-11 Section 05 Form 706NA (Program 12402)
- Exhibit 3.24.106-12 Section 01 Form 706GS(D) (Program 12403)
- Exhibit 3.24.106-13 Section 02 Form 706GS(D) (Program 12403)
- Exhibit 3.24.106-14 Section 03 Form 706GS(D) (Program 12403)
- Exhibit 3.24.106-15 Section 01 Form 706GS(T) (Program 12404)
- Exhibit 3.24.106-16 Section 02 Form 706GS(T) (Program 12404)
- Exhibit 3.24.106-17 Section 03 Form 706GS(T) (Program 12404)
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This chapter provides instructions for entering and verifying data from block control documents, Estate Tax Returns and Generation-Skipping Transfer Tax Returns using the Integrated Submission and Remittance Processing (ISRP) system.
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Data Transcribers will also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures.
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Following are the control document(s) from which data may be transcribed:
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Form 813, Document Register
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Form 1332, Block and Selection Record
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Form 3893, Re-entry Document Control Slip
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Following are the source documents from which data may be transcribed:
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Form 706 — United States Estate (and Generation-Skipping Transfer) Tax Returns.
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Form 706NA — United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of Nonresident not a citizen of the United States).
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Form 706GS(D) — Generation-Skipping Transfer Tax Return for Distributions.
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Form 706GS(T) — Generation-Skipping Transfer Tax Returns for Terminations.
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FORMSPROGRAM NUMBERS TAX CLASS
DOC. CODES706 12400 506 706NA 12402 505 706GS(D) 12403 559 706GS(T) 12404 529
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Enter the decedent's name line exactly as shown. Enter a caret (<) to identify the last name.
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Do not space before or after the caret.
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If two last names are shown, enter the caret before the second last name unless both last names are Hispanic.
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If two Hispanic last names are shown, enter the caret before the first last name.
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If two last names are connected by a hyphen, enter the caret before the first last name.
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If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name shown.
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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 Laurel JANET C REDBUD<LAUREL Juan Garza Morales JUAN<GARZA MORALES Mary Johnson Garcia MARY JOHNSON<GARCIA Mary Lea-Wren MARY<LEA-WREN Goliath -<GOLIATH Hugh J. Smith Sr. HUGH J<SMITH<SR James C. Green Dec’d JAMES C<GREEN<DECD -
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The following exhibits represent specific data entry procedures.
Block Header Data Entry | ||||
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Source Document or Record: Forms 813 and 1332 FOR ORIGINAL INPUT DOCUMENTS Form 3893 FOR RE-ENTRY DOCUMENTS |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
(1) | SC Block Control | ABC | (auto) | The screen displays the ABC that was entered in the EOP Dialog Window. It cannot be changed. |
(2) | Block DLN | DLN | <Enter> | Enter the first 11 digits from: (a) Form 813 — the "Block DLN" box. (b) Form 1332 — the "Document Locator Number" box. (c) Form 3893 — box 2. The KV EOP will verify the DLN from the first document of the block. |
(3) | Batch Number | BATCH | <Enter> | Enter the batch number from: (a) Forms 813 &1332 — the "Batch Control Number" box. (b) 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: (a) Forms 813 & 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) Form 3893 — box 4. |
(5) | Prejournalized Credit Amount | CR | <Enter> | Enter the amount: (a) Form 813 — labeled "CR" or "Credit" . (b) Form 3893 — box 5. Note:If neither "CR" or "DR" is labeled, enter as "CR" . |
(6) | Prejournalized Debit Amount | DB | <Enter> | Enter the amount from: (a) Form 813—labeled "DR" or "Debit" . (b) Form 3893—box 6. |
(7) | Transaction Code | TRCODE | <Enter> | No entry required. Press <Enter>. |
(8) | Transaction Date | TRDATE | <Enter> | No entry required. Press <Enter>. |
(9) | MFT Code | MFT | <Enter> | Enter the 2 digit code from: (a) Form 813 — the "Date" box. (b) Form 3893 — box 9. Note:Valid MFT's are: |
(10) | Secondary Amount | SECAMT | <Enter> | Enter the bracketed amount from: (a) Form 813 — the "Total" box. (b) Form 3893 — box 10. Note:If zero, press <Enter> |
(11) | Source Code | SOURCE | <Enter> | If the control document is Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. If none of the boxes is 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 box 12; otherwise, press <Enter>.Note:This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" . |
(13) | Period Code | PRIOR YEAR | <Enter> | No entry required. Press <Enter>. |
(14) | RPS Indicator | RPS | <Enter> | Enter a "2"
if: (a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or "RRPS" is in the header of Form 1332. (b) box 13 is checked on Form 3893. |
SECTION 01 | ||||
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Source Document or Record: Form 706 |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
(1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
(2) | DLN Serial Number | SER# | <Enter> | 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 | <Enter> | Enter the Name Control characters as underlined or edited through a total of four from the "Decedents Name Line" , line 1b. |
(5) | S.S. Number | SSN | Enter the S.S. Number as shown from "Decedent's Social Security No." box. | |
(6) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. | |
(7) | Street Key | STREET KEY | <Enter> | Enter the Street Key from Executor's address. |
(8) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key from Executor's address. |
(9) | Decedent Name | DEC NAME | <Enter> | Enter the name from the "Decedent Name Line"
, line 1, at the top of the return.
Note:DO NOT enter "Estate of" if shown. Note:If a "G" Condition Code is present, press <Enter>. |
(10) | County | 3A COUN | <Enter> | Enter the information from line 3a in the entity area exactly as shown.Note:If a "G" Condition Code is present, press <Enter>. |
(11) | State Code | 3A ST | <Enter> | Enter the standard state abbreviation from line 3a in the entity area. Note:If a "G" Condition Code is present, press <Enter>. |
(12) | ZIP Code | 3A ZIP | <Enter> | Enter the ZIP Code from line 3a in the entity area.Note:If a "G" Condition Code is present, press <Enter>. |
(13) | Date of Birth | LN4 | <Enter> | Enter the date in MMDDYYYY format from box 4. If the century digits are not present, enter "19"
for the century digits. For example, "5/17/14"
would be entered as "05171914"
.Note:All four digits of the year must be entered. Note:If a "G" Condition Code is present, press <Enter>. |
(14) | Date of Death | LN5 | <Enter> | Enter the date from box 5.
Note:If a "G" Condition Code is present, press <Enter>. |
(15) | ERS Action Code | ACTCD | <Enter> | Enter the digits from the bottom left margin. |
(16) | Correspondence Received Date | CRD | <Enter> | No Entry required. Press <Enter>. |
SECTION 02 | ||||
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Source Document or Record: Form 706 |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
NOTE: DO NOT ENTER THIS SECTION FOR "G" CODED RETURNS OR IF THE ACTION CODE IS IN THE "600" SERIES. | ||||
(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "02" . |
(2) | Name of Executor | EX NAME | <Enter> | Enter the Name as shown or edited from line 6a with no caret or space in the first position. |
(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 from line 6b.Caution:If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
(6) | City | CITY | <Enter> | Enter the city from line 6b. Caution:If a foreign address, ONLY enter foreign country code. |
(7) | State | ST | <Enter> | Enter the standard state abbreviation from line 6b.Caution:If a foreign address, enter a period (.) in this field. |
(8) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code as shown from line 6b.Caution:If a foreign address, press <Enter>. |
SECTION 03 | ||||
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Source Document or Record: Form 706 |
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Elem. No. | 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 (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
(3) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return. |
(4) | Condition Code | CC | <Enter> | Enter the alpha codes edited in the upper left margin.Note:For "G" Coded returns, end the document after this element. |
(5) | Penalty and Interest Code | P&I | <Enter> | Enter the digit edited in the upper right margin. |
(6) | CAF Indicator | CAF | <Enter> | No entry required. Press <Enter>. |
SECTION 04 | ||||
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Source Document or Record: Form 706 |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
NOTE: DO NOT ENTER THIS SECTION FOR "G" CODED RETURNS OR IF THE ACTION CODE IS IN THE "600" SERIES. | ||||
(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "04" . |
(2) | Total Gross Estate | LN1 | <Enter> | Enter the amount from line 1. |
(3) | Total Allowable Deductions | LN2 | <Enter> | Enter the amount from line 2. |
(4) | Tentative Taxable Estate | L3A | <Enter> MINUS (−) | Enter the amount from line 3a. |
(5) | State Death Tax Deduction | L3B | <Enter> | Enter the amount from line 3b. |
(6) | Taxable Estate | L3C | <Enter> | Enter the amount from line 3c. |
(7) | Adjusted Taxable Gifts | LN4 | <Enter> | Enter the amount from line 4. |
(8) | Taxable Estate Net | LN5 | <Enter> | Enter the amount from line 5. |
(9) | Tentative Tax-Table A | LN6 | <Enter> | Enter the amount from line 6. |
(10) | Total Gift Taxes | LN7 | <Enter> | Enter the amount from line 7. |
(11) | Gross Estate Tax | LN8 | <Enter> | Enter the amount from line 8. |
(12) | Unified Credit | LN9 | <Enter> | Enter the amount from line 9. |
(13) | Adjustment to Unified Credit | L10 | <Enter> | Enter the amount from line 10. |
(14) | Allowable Unified Credit | L11 | <Enter> | Enter the amount from line 11. |
(15) | Gross Estate Tax minus Allowable Unified Credit | L12 | <Enter> | Enter the amount from line 12. |
SECTION 05 | ||||
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Source Document or Record: Form 706 |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
NOTE: DO NOT ENTER THIS SECTION FOR "G" CODED RETURNS OR IF THE ACTION CODE IS IN THE "600" SERIES. | ||||
(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "05" . |
(2) | Foreign Death Tax Credit | L13 | <Enter> | Enter the amount from line 13. |
(3) | Prior Transfer Credit | L14 | <Enter> | Enter the amount from line 14. |
(4) | Total Credits | L15 | <Enter> | Enter the amount from line 15. |
(5) | Net Estate Tax | L16 | <Enter> | Enter the amount from line 16. |
(6) | Generation-Skipping Transfer Tax | L17 | <Enter> | Enter the amount from line 17. |
(7) | Total Transfer Taxes | L18 | <Enter> | Enter the amount from line 18. |
(8) | Prior Payments | L19 | <Enter> | Enter the amount from line 19. |
(9) | Balance Due | L20 | <Enter> MINUS (−) | Enter the amount from line 20. |
(10) | Payment Indicator | 20RT | <Enter> ★★★★★★ | Enter the edited digit from the right margin of line 20. |
(11) | Preparer's SSN | PSSN | <Enter> | Enter the Preparer's SSN or PTIN. |
(12) | Preparer's EIN | PEIN | <Enter> | Enter the Preparer's EIN. |
(13) | Preparer's Telephone # | TEL# | <Enter> | Enter the Preparer's telephone number. |
SECTION 01 | ||||
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Source Document or Record: Form 706NA |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
(1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
(2) | DLN Serial Number | SER# | <Enter> | 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) | Name Control | NC | <Enter> | Enter the Name Control from the "Decedents Name Line" , line 1b. |
(4) | S.S. Number | SSN | Enter the S.S. Number as shown from "Decedent's Social Security No." box. | |
(5) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. | |
(6) | Street Key | STREET KEY | <Enter> | Enter the Street Key from Executor's address. |
(7) | ZIP Key | ZIP KEY | <Enter> | Enter ZIP Key from Executor's address. |
(8) | Decedent Name | DEC NAME | <Enter> | Enter the name from the "Decedent Name Line"
, line 1, at the top of the return.Note:DO NOT enter "Estate of" if shown. Note:If a "G" Condition Code is present, press <Enter>. |
(9) | Date of Birth | L7A | <Enter> | Enter the 8 digit date from box 7a in MMDDYYYY format.
Note:If a "G" Condition Code is present, press <Enter>. |
(10) | Date of Death | LN6 | <Enter> | Enter the date from box 6.
Note:If a "G" Condition Code is present, press <Enter>. |
(11) | ERS Action Code | ACTCD | <Enter> | Enter the digits from the bottom center margin. |
(12) | Correspondence Received Date | CRD | <Enter> | No Entry Required. Press <Enter>. |
SECTION 02 | ||||
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Source Document or Record: Form 706NA |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
NOTE: DO NOT ENTER THIS SECTION FOR "G" CODED RETURNS OR IF THE ACTION CODE IS IN THE "600" SERIES | ||||
(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "02" . |
(2) | Name of Executor | EX NAME | <Enter> | Enter the Name as shown or edited from line 9a or 11a, whichever is present. If both are present, enter from line 9a. Do not enter any carets in this field, and do not enter a space in the first position. |
(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 street address if shown on line 11b. |
(5) | Street Address | ADDR | <Enter> | Enter the street address information from line 9b.Caution:If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
(6) | City | CITY | <Enter> | Enter the city from line 9b. Caution:If inputting a foreign address, ONLY enter the edited foreign country code. |
(7) | State | ST | <Enter> | Enter the standard state abbreviation from line 9b or 11b.Caution:If inputting a foreign address, enter a period (.) in this field. |
(8) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from line 9b.Caution:If inputting a foreign address, leave this field blank. Press <Enter> to continue. |
SECTION 03 | ||||
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Source Document or Record: Form 706NA |
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Elem. No. | 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 (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
(3) | Date Received | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return. |
(4) | Condition Code | CC | <Enter> | Enter the alpha codes edited in the upper left margin. For "G" Coded returns, end the document after this element. |
(5) | Penalty and Interest Code | P&I | <Enter> | Enter the edited digit from the upper right margin. |
(6) | CAF Indicator | CAF | <Enter> | No entry required. Press <Enter>. |
SECTION 04 | ||||
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Source Document or Record: Form 706NA |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
NOTE: DO NOT ENTER THIS SECTION FOR "G" CODED RETURNS OR IF THE ACTION CODE IS IN THE "600" SERIES. | ||||
(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "04" . |
(2) | Taxable Estate | LN1 | <Enter> | Enter the amount from line 1. |
(3) | Taxable Gifts Adjusted | LN2 | <Enter> | Enter the amount from line 2. |
(4) | Total Taxable Estate and Gifts | LN3 | <Enter> | Enter the amount from line 3. |
(5) | Tentative Tax on Total Taxable Estate and Gifts | LN4 | <Enter> | Enter the amount from line 4. |
(6) | Tentative Tax on Gifts | LN5 | <Enter> | Enter the amount from line 5. |
(7) | Gross Estate Tax | LN6 | <Enter> | Enter the amount from line 6. |
(8) | Unified Credit | LN7 | <Enter> | Enter the amount from line 7. |
(9) | Balance | LN8 | <Enter> | Enter the amount from line 8. |
(10) | Other Credits | LN9 | <Enter> | Enter the amount from line 9. |
(11) | Credit for Tax on Prior Transfers | L10 | <Enter> | Enter the amount from line 10. |
(12) | Total Credit for Federal and Prior Transfers | L11 | <Enter> | Enter the amount from line 11. |
SECTION 05 | ||||
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Source Document or Record: Form 706NA |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
NOTE: DO NOT ENTER THIS SECTION FOR "G" CODED RETURNS OR IF THE ACTION CODE IS IN THE "600" SERIES. | ||||
(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "05" . |
(2) | Net Estate Tax | L12 | <Enter> | Enter the amount from line 12. |
(3) | Generation-Skipping Transfer Tax | L13 | <Enter> | Enter the amount from line 13. |
(4) | Total Transfer Taxes | L14 | <Enter> | Enter the amount from line 14. |
(5) | Prior Payments | L15 | <Enter> | Enter the amount from line 15. |
(6) | Balance Due | L16 | <Enter> MINUS (−) | Enter the amount from line 16. |
(7) | Payment Indicator | 16CD | <Enter> | Enter the edited digit from the right margin of line 16. |
(8) | Expatriate Indicator | BOT LF | <Enter> | Enter the edited digit (preceded by "EXP" ) from the bottom left corner. |
(9) | Gross Estate in U.S. | SCHB 1 | <Enter> | Enter the amount from line 1, Schedule B. |
(10) | Gross Estate outside U.S. | LN2 | <Enter> | Enter the amount from line 2, Schedule B. |
(11) | State Death Tax Deduction | LN7 | <Enter> | Enter the amount from line 7, Schedule B. |
SECTION 01 | ||||
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Source Document or Record: Form 706GS(D) |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
(1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
(2) | DLN Serial Number | SER# | <Enter> | 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 of Distributee | NC | <Enter> | Enter the Name Control from the "Distributee Name Line" , line 1a. |
(5) | TIN | 1B/1C | Enter the TIN as follows: (a) from line 1b or (b) from line 1c If both are present, enter from line 1b. |
|
(6) | TIN Type | TYPE | <Enter> | Enter the edited zero (0) following the TIN, if present. |
(7) | Address Check | ADDRESS CHECK? | Enter "Y" or "N" as appropriate. | |
(8) | Street Key | STREET KEY | <Enter> | Enter the Street Key from line 2b. |
(9) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key from line 2b. |
(10) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the top of the return. If there is no tax period and: (a) the year printed on the form is 2008, press <Enter>. (b) the year printed on the form is 2007 or prior, enter four periods. |
(11) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return. |
(12) | Condition Codes | CC | <Enter> | Enter the edited alpha codes from the upper left margin. If a "G" Condition Code is present and the return is non-remittance, end the document after this element. If a "G" Condition Code is present and the return is a remittance, press <F6> after this element and proceed to Section 03. |
(13) | Penalty & Interest Code | P&I | <Enter> | Enter the edited digit from the upper right margin. |
(14) | CAF Indicator | CAF | <Enter> | No entry required. Press <Enter>. |
(15) | Correspondence Received Date | CRD | <Enter> | No entry required. Press <Enter>. |
SECTION 02 | ||||
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Source Document or Record: Form 706GS(D) |
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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) | In Care of Name Line | C/O NAME | <Enter> | Enter the in care of name from Line 2b if shown. |
(3) | Foreign Address | FGN ADD | <Enter> | Enter the foreign address if shown. |
(4) | Address of Person Filing | ADDR | <Enter> | Enter the street address information as shown or edited from Line 2b.Caution:If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
(5) | City | CITY | <Enter> | Enter the city from Line 2b.Caution:If a foreign address, ONLY enter the foreign country code. |
(6) | State | ST | <Enter> | Enter the standard state abbreviation from Line 2b.Caution:If a foreign address, enter a period (.) in this field. |
(7) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from Line 2b.Caution:If a foreign address, leave this field blank. Press <Enter> to continue. |
SECTION 03 | ||||
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Source Document or Record: Form 706GS(D) |
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Elem. No. | 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 (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
(3) | Total Transfers | LN3 | <Enter> | Enter the amount from line 3. |
(4) | Adjusted Allowable Expenses | LN4 | <Enter> | Enter the amount from line 4. |
(5) | Taxable Amount | LN5 | <Enter> | Enter the amount from line 5. |
(6) | GST Tax | LN7 | <Enter> | Enter the amount from line 7. |
(7) | Payment Made with 7004 | LN8 | <Enter> | Enter the amount from line 8. |
(8) | Balance Due/Overpayment | 9/10 | <Enter> MINUS (−) | Enter the amount from line 9 or line 10 as follows: (a) Enter the amount from line 9, if present, and press <Enter>. (b) If there is no entry on line 9, enter the amount from line 10 and press MINUS(-). |
(9) | Preparer's SSN | PSSN | <Enter> | Enter the Preparer's SSN or PTIN. |
(10) | Preparer's EIN | PEIN | <Enter> | Enter the Preparer's EIN. |
(11) | Preparer's Telephone # | TEL# | <Enter> | Enter the Preparer's telephone number. |
SECTION 01 | ||||
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Source Document or Record: Form 706GS(T) |
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
(1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
(2) | DLN Serial Number | SER# | <Enter> | 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 | <Enter> | Enter the Name Control from the "Trust Name Line" , line 1a. |
(5) | EIN of Trust | EIN | <Enter> | Enter the EIN from line 1b. |
(6) | Address Check | ADDRESS CHECK? | <Enter> | Enter "Y" or "N" as appropriate. |
(7) | Street Key | STREET KEY | <Enter> | Enter the Street Key from line 2c. |
(8) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key from line 2c. |
(9) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the top of the return. If there is no tax period and: (a) the year printed on the form is 2008, press <Enter>. (b) the year printed on the form is 2007 or prior, enter four periods. |
(10) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return. |
(11) | Condition Codes | CC | <Enter> | Enter the edited alpha codes from the upper left margin. (a) If a "G" Condition code is present and the return is non-remittance, end the document after this element. (b) If a "G" Condition code is present and the return is a remittance, press <F6> after this element and proceed to Section 03. |
(12) | Penalty & Interest Code | P&I | <Enter> | Enter the edited digit from the upper right margin. |
(13) | CAF Indicator | CAF | <Enter> | No entry required. Press <Enter>. |
(14) | Correspondence Received Date | CRD | <Enter> | No entry required. Press <Enter>. |
SECTION 02 | ||||
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Source Document or Record: Form 706GS(T) |
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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) | In Care of Name Line | C/O NAME | <Enter> | Enter the in care of name if shown. |
(3) | Foreign Address | FGN ADD | <Enter> | Enter the foreign address if shown. |
(4) | Address | ADDR | <Enter> | Enter the street address information as shown or edited from Line 2b.Caution:If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
(5) | City | CITY | <Enter> | Enter the city from Line 2b.Caution:If inputting a foreign address, ONLY enter the foreign country code. |
(6) | State | ST | <Enter> | Enter the standard state abbreviation from Line 2b.Caution:If inputting a foreign address, enter a period (.) in this field. |
(7) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from Line 2b.Caution:If inputting a foreign address, leave this field blank. Press <Enter> to continue. |
SECTION 03 | ||||
---|---|---|---|---|
Source Document or Record: Form 706GS(T) |
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Elem. No. | 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 (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
(3) | Net GST Tax | L10 | <Enter> | Enter the amount from line 10. |
(4) | Payment Made with 7004 | L11 | <Enter> | Enter the amount from line 11. |
(5) | Balance Due/Overpayment | 12/13 | <Enter> MINUS (−) | Enter the amount from line 12 or line 13 as follows: (a) Enter the amount from line 12, if present, and press <Enter>. (b) If there is no entry on line 12, enter the amount from line 13 and press MINUS(-). |
(6) | Preparer's SSN | PSSN | <Enter> | Enter the Preparer's SSN or PTIN. |
(7) | Preparer's EIN | PEIN | <Enter> | Enter the Preparer's EIN. |
(8) | Preparer's Telephone # | TEL# | <Enter> | Enter the Preparer's telephone number. |