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Part 3. Submission Processing

Chapter 24. ISRP System

Section 16. Corporation Income Tax Returns (Cont. 1)

3.24.16  Corporation Income Tax Returns (Cont. 1)

Exhibit 3.24.16-36  (01-01-2009)
Section 15 Form 4136 (Program 11540)

See Exhibit 3.24.16-126.

Exhibit 3.24.16-37  (01-01-2009)
Section 20 Form 8913 (Program 11540)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-38  (01-01-2009)
Section 01 Form 1120–F (Program 11502)

SECTION 01
Source Document or Record:
Form 1120–F
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Code CC <Enter> Enter the edited Condition Code from the right of Questions H through L.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
(19) Line A Country Code LA CD <Enter> Enter the edited code shown on the dotted portion of line A.
(20) POD (AO) Code LND LF <Enter> Enter the edited digits shown on the dotted portion of line D(1).
(21) Line D Checkbox Code CKBXCD <Enter> Enter the edited code to the left of the checkbox on line D.
(22) PIA/NAICS Code NAICS <Enter> Enter the code shown or edited on the dotted portion of line F(1).

Exhibit 3.24.16-39  (01-01-2009)
Section 02 Form 1120–F (Form 3892 - Edit Sheet) (Program 11502)

See Exhibit 3.24.16-2.

Exhibit 3.24.16-40  (01-01-2009)
Section 03 Form 1120–F (Program 11502)

SECTION 03
Source Document or Record:
Form 1120–F
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) Payment Received RMT <Enter>
☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−) 		Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-41  (01-01-2009)
Section 06 Form 1120–F (Program 11502)

SECTION 06
Source Document or Record:
Form 1120–F
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" .
(2) Tax from Section I L1 <Enter> Enter the amount from line 1.
(3) Tax from Section II L2 <Enter> Enter the amount from line 2
(4) Tax from Section III L3 <Enter> Enter the amount from line 3.
(5) Total Tax L4 <Enter> Enter the amount from line 4.
(6) Estimated Tax Credit 5D <Enter> Enter the amount from line 5d.
(7) Form 7004 Credit 5E <Enter> Enter the amount from line 5e.
(8) Regulated Investment Companies 5F <Enter> Enter the amount from line 5f.
(9) Refundable Credits 3800/8827 5H <Enter> Enter the amount from line 5h.
(10) Tax Paid at Source (1042-S) 5I <Enter> Enter the amount from line 5i.
(11) FIRPTA Credit 5SPACE <Enter> Enter the edited amount from the right of line 5h.
(12) Federal Telephone Excise Tax Paid 5I LF <Enter> For TY2006 returns, enter the edited amount from dotted portion of line 5j; otherwise, press <Enter>.
(13) ES Tax Penalty L6 <Enter> Enter the amount from line 6.
(14) Balance Due/Overpayment 7/8 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 7 or line 8 as follows:
(a) Enter the amount from line 7 and press <Enter>.
(b) If there is no entry on line 7, enter the amount from line 8 and press MINUS(-).
(15) Credit to Next Years Tax 9CT <Enter> Enter the amount from line 9, center.
(16) Tax Preference Code BOTMID <Enter> Enter the edited digit from the bottom center margin.
(17) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked. Otherwise, press <Enter>.
(18) Preparer's SSN or PTIN PSSN <Enter> Enter the preparer's SSN or PTIN.
(19) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(20) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.16-42  (01-01-2009)
Section 07 Form 1120–F (Program 11502)

SECTION 07
Source Document or Record:
Form 1120–F
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) Is Corporation a Subsidiary PG2 ?T <Enter> Enter from the "Yes/No" check boxes, question T.
(3) Parents Name Control ?TNC <Enter> Enter the edited Name Control from question T(2).
(4) Parents TIN ?TTIN <Enter> Enter the EIN from Question T(1).
(5) During the Year...Own Foreign Entities? ?X <Enter> Enter from the"Yes/No" check boxes as follows:
(a) if TY2006 or prior year, question W, page 5,
(b) if TY2007, question W, page 2 or
(c) if TY2008, question X, page 5.
(6) During the Year...Own at Least 10%...Foreign Partnership? ?Y(2) <Enter> Enter from the"Yes/No" check boxes as follows:
(a) if TY2006 or prior year, question X, page 5,
(b) if TY2007, question X, page 2 or
(c) if TY2008, question Y(2), page 5.
(7) Gross Receipts Less Returns PG3 1C $ <Enter> Enter the amount from line 1c, Page 3.
(8) Interest LN5 $ <Enter> Enter the amount from line 5.
(9) Gross Rents LN6 $ <Enter> Enter the amount from line 6.
(10) Total Income L11 $ <Enter>
MINUS (-) 		Enter the amount from line 11.
(11) Salaries & Wages L13 $ <Enter>
MINUS(-) 		Enter the amount form line 13.
(12) Total Deductions L28 $ <Enter>
MINUS (-) 		Enter the amount from line 28.
(13) Total Income before NOL L29 $ <Enter>
MINUS (-) 		Enter the amount from line 29.

Exhibit 3.24.16-43  (01-01-2009)
Section 15 Form 4136 (Program 11502)

See Exhibit 3.24.16-126.

Exhibit 3.24.16-44  (01-01-2009)
Section 20 Form 8913 (Program 11502)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-45  (01-01-2009)
Section 01 Form 1120–FSC (Program 11506)

SECTION 01
Source Document or Record:
Form 1120–FSC
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Codes CC <Enter> Enter the edited code from the dotted portion of line 4.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
(19) PIA/NAICS Code NAICS <Enter> Enter the edited code from above box A.
(20) Type of Election BOXB <Enter> Enter the edited code to the left of box B.
(21) Country Code BOXD <Enter> Enter the edited code from the right of box D.
(22) Name Control of Principal Shareholder 1ANC <Enter> Enter the Name Control as shown or edited on line 1a.
(23) TIN of Principal Shareholder 1BTIN <Enter> Enter the TIN from line 1b.
(24) Member of Controlled Group 2CKBX <Enter> Enter a:
(a) "1" if the "Yes" box is checked.
(b) "2" if the "No" box is checked.
(c) "3" if both boxes are checked.
(25) Name Control of Parent 2ANC <Enter> Enter the Name Control from line 2a only if edited or underlined.
(26) TIN of Parent 2BTIN <Enter> Enter the TIN from line 2b only if edited or underlined.
(27) Total Assets of Parent 2D $ <Enter>
MINUS(-) 		Enter the amount from line 2d.

Exhibit 3.24.16-46  (01-01-2009)
Section 02 Form 1120–FSC (Form 3892 - Edit Sheet) (Program 11506)

See Exhibit 3.24.16-2.

Exhibit 3.24.16-47  (01-01-2009)
Section 03 Form 1120–FSC (Program 11506)

SECTION 03
Source Document or Record:
Form 1120–FSC
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) Payment Received RMT <Enter>
☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOX E $ <Enter>
MINUS (−) 		Enter the amount from box E.

Exhibit 3.24.16-48  (01-01-2009)
Section 06 Form 1120–FSC (Program 11506)

SECTION 06
Source Document or Record:
Form 1120–FSC
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" .
(2) Total Tax L1 <Enter> Enter the amount shown on line 1.
(3) Estimated Tax Credit 2D <Enter> Enter the amount from line 2d.
(4) Form 7004 Credit 2E <Enter> Enter the amount shown on line 2e.
(6) Federal Telephone Excise Tax 2H... <Enter> For TY2006 returns, enter the edited amount from the dotted portion of line 2i; otherwise, press <Enter>.
(5) 1042S Credit 2G <Enter> Enter the amount from line 2g.
(7) FIRPTA Credit 2SPACE <Enter> Enter the amount edited in the space above line 2i for TY2006 or line 2h for all other tax years.
(8) ES Tax Penalty L3 <Enter> Enter the amount from line 3.
(9) Balance Due/Overpayment 4/5 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 4 or line 5 as follows:
(a) Enter the amount from line 4 and press <Enter>.
(b) If there is no entry on line 4, enter the amount from line 5 and press MINUS(-).
(10) Credit to Next Years Tax 6CT <Enter> Enter the amount from line 6, center.
(11) Tax Preference Code BOTMID <Enter> Enter the edited digit from the center of the bottom margin.
(12) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(13) Preparer's SSN or PTIN PSSN <Enter> Enter the preparer's SSN or PTIN.
(14) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(15) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.16-49  (01-01-2009)
Section 07 Form 1120–FSC (Program 11506)

SECTION 07
Source Document or Record:
Form 1120–FSC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) During the Year...Foreign Entities? PG2?4 <Enter> Enter from "Yes/No" check boxes, Question 4, Page 2.
(3) During the Year...at Least 10% Interest? ?5 <Enter> Enter from "Yes/No" check boxes, Question 5, Page 2.
(4) Taxable Income/Loss PG3 18 $ <Enter>
MINUS (−) 		Enter the amount from Page 3, line 18.
(5) Depreciation, Administrative PG5 G4A <Enter> Enter the amount from Page 5, Schedule G, line 4, column (a).
(6) Depreciation, Non-Administrative G4B <Enter> Enter the amount from Schedule G, line 4, column (b).

Exhibit 3.24.16-50  (01-01-2009)
Section 15 Form 4136 (Program 11506)

See Exhibit 3.24.16-126.

Exhibit 3.24.16-51  (01-01-2009)
Section 20 Form 8913 (Program 11506)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-52  (01-01-2009)
Section 01 Form 1120–H (Program 11501)

SECTION 01
Source Document or Record:
Form 1120–H
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Codes CC <Enter> Enter the edited code from the dotted portion of line 1.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-53  (01-01-2009)
Section 02 Form 1120–H (Program 11501)

SECTION 02
Source Document or Record:
Form 1120–H
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) Audit Code L1 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "1" .
(3) Missing Schedule Code L2 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "2" .
(4) Penalty and Interest Code L3 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "3" .
(5) Reserve Code L4 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "4" .

Exhibit 3.24.16-54  (01-01-2009)
Section 03 Form 1120–H (Program 11501)

SECTION 03
Source Document or Record:
Form 1120–H
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) Payment Received RMT <Enter>
☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) LINE A LNART <Enter> Enter edited "1" from the right of line A.
(4) Dividends L1 $ <Enter>
MINUS (−) 		Enter the amount from line 1.
(5) Taxable Interest L2 $ <Enter>
MINUS (−) 		Enter the amount from line 2.
(6) Gross Rents L3 $ <Enter>
MINUS (−) 		Enter the amount from line 3.
(7) Gross Royalties L4 $ <Enter>
MINUS (−) 		Enter the amount from line 4.
(8) Capital Gain L5 $ <Enter>
MINUS (−) 		Enter the amount from line 5.
(9) Ordinary Gains—Losses L6 $ <Enter>
MINUS (−) 		Enter the amount from line 6.
(10) Other Income L7 $ <Enter>
MINUS (−) 		Enter the amount from line 7.
(11) Gross Income L8 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 8.

Exhibit 3.24.16-55  (01-01-2009)
Section 04 Form 1120–H (Program 11501)

SECTION 04
Source Document or Record:
Form 1120–H
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" .
(2) Salaries and Wages Deduction L9 $ <Enter>
MINUS (−) 		Enter the amount from line 9.
(3) Repairs Deduction 10 $ <Enter>
MINUS (−) 		Enter the amount from line 10.
(4) Rent Deduction 11 $ <Enter>
MINUS (−) 		Enter the amount from line 11.
(5) Taxes Deduction 12 $ <Enter>
MINUS (−) 		Enter the amount from line 12.
(6) Interest Deduction 13 $ <Enter>
MINUS (−) 		Enter the amount from line 13.
(7) Depreciation Deduction 14 $ <Enter>
MINUS (−) 		Enter the amount from line 14.
(8) Other Deductions 15 $ <Enter>
MINUS (−) 		Enter the amount from line 15.
(9) Total Deductions 16 <Enter>
MINUS (−) 		Enter the amount from line 16.
(10) Statutory Credits 21 <Enter> Enter the amount from line 21.

Exhibit 3.24.16-56  (01-01-2009)
Section 05 Form 1120–H (Program 11501)

SECTION 05
Source Document or Record:
Form 1120–H
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "05" .
(2) Total Tax 22 <Enter> Enter the amount from line 22.
(3) Estimated Tax Credits 23C <Enter> Enter the amount from line 23c.
(4) Form 7004 Credits 23D <Enter> Enter the amount on line 23d.
(5) Credit From Undistributed Capital Gain (2439) 23E <Enter> Enter the amount on line 23e.
(6) Federal Telephone Excise Tax Paid 23SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 23h; otherwise, press <Enter>.
(7) Balance Due/Overpayment 24/25 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 24 or line 25 as follows:
(a) Enter the amount from line 24 and press <Enter>.
(b) If there is no entry on line 24, enter the amount from line 25 and press MINUS(-).
(8) Credit to Next Years Tax 26CT <Enter> Enter the amount from the center of line 26.
(9) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(10) Preparer's SSN or PTIN PSSN <Enter> Enter the preparer's SSN or PTIN.
(11) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(12) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.16-57  (01-01-2009)
Section 15 Form 4136 (Program 11501)

See Exhibit 3.24.16-126.

Exhibit 3.24.16-58  (01-01-2009)
Section 20 Form 8913 (Program 11501)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-59  (01-01-2009)
Section 01 Form 1120–L (Program 11503)

SECTION 01
Source Document or Record:
Form 1120–L
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Code CC <Enter> Enter the edited code from the dotted portion of lines 3 or 4.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-60  (01-01-2009)
Section 02 Form 1120–L (Form 3892 - Edit Sheet) (Program 11503)

See Exhibit 3.24.16-2.

Exhibit 3.24.16-61  (01-01-2009)
Section 03 Form 1120–L (Program 11503)

SECTION 03
Source Document or Record:
Form 1120–L
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) Payment Received RMT <Enter>
☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−) 		Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-62  (01-01-2009)
Section 06 Form 1120–L (Program 11503)

SECTION 06
Source Document or Record:
Form 1120–L
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" .
(2) Total Tax L28 <Enter> Enter the amount from line 28.
(3) Estimated Tax Credit 29F <Enter> Enter the amount from line 29f.
(4) Form 7004 Credit 29G <Enter> Enter the amount from line 29g.
(5) Credit from Form 2439 2439AMT <Enter> Enter the amount from line 29h(1).
(6) Refundable Credits 3800/8827 29J <Enter> Enter the amount from line 29j.
(7) Federal Telephone Excise Tax Paid 29SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 29k; otherwise, press <Enter>.
(8) ES Tax Penalty L30 <Enter> Enter the amount from line 30.
(9) Balance Due/Overpayment 31/32 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 31 or line 32 as follows:
(a) Enter the amount from line 31, if present, and press <Enter>.
(b) If there is no entry on line 31, enter the amount from line 32 and press MINUS(-).
(10) Credit to Next Years Tax 33CT <Enter> Enter the amount from line 33, center.
(11) Tax Preference Code BOT CT <Enter> Enter the edited digit from the bottom center margin of page 1.
(12) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(13) Preparer's SSN or PTIN PSSN <Enter> Enter the preparer's SSN or PTIN.
(14) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(15) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.16-63  (01-01-2009)
Section 07 Form 1120–L (Pages 1, 3, 8 & Schedule N) (Program 11503)

SECTION 07
Source Document or Record:
Form 1120–L
Pages 1, 3, 8 & Schedule N
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) Taxable Income/ Loss PG1 27 $ <Enter>
MINUS (−) 		Enter the amount from line 27, Page 1.
(3) Gross Income SCHF 9 $ <Enter> Enter the amount from Schedule F, line 9, Page 3.
(4) Tax-Exempt Interest SCHF13 $ <Enter> Enter the amount from Schedule F, line 13, Page 3.
(5) Is the Corporation a Subsidiary PG8 ?6 <Enter> Enter from the "Yes/No" check box Page 8, Question 6.
(6) Parents Name Control ?6NC <Enter> Enter the edited Name Control from Page 8, Question 6.
(7) Parents TIN ?6TIN <Enter> Enter the edited TIN from Page 8, Question 6.
(8) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 1a.
(9) Number of Forms 8865 Attached N?2 <Enter> Enter the number from Schedule N, line 2.
(10) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 3.
(11) Was Corp... of any Controlled Foreign Corp.? N?4A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 4a.
(12) Number of Forms 5471 N?4B <Enter> Enter the number from Schedule N, line 4b.
(13) Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 5.
(14) At any Time ... Interest in ... Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(15) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from Schedule N, line 6b.
(16) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(17) Number of Forms 8873 Attached N?7B <Enter> Enter the number from Schedule N, line 7b.
(18) Enter Total Amount N?7C $ <Enter>
MINUS (−) 		Enter the number from Schedule N, line 7c.

Exhibit 3.24.16-64  (01-01-2009)
Section 15 Form 4136 (Program 11503)

See Exhibit 3.24.16-126.

Exhibit 3.24.16-65  (01-01-2009)
Section 20 Form 8913 (Program 11503)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-66  (01-01-2009)
Section 01 Form 1120–ND (Program 11505)

SECTION 01
Source Document or Record:
Form 1120–ND
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Code CC <Enter> Enter the edited code from the dotted portion of Lines 1 thru 4.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-67  (01-01-2009)
Section 02 Form 1120–ND (Form 3892 - Edit Sheet) (Program 11505)

See Exhibit 3.24.16-2.

Exhibit 3.24.16-68  (01-01-2009)
Section 03 Form 1120–ND (Program 11505)

SECTION 03
Source Document or Record:
Form 1120–ND
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) Payment Received RMT <Enter>
☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−) 		Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-69  (01-01-2009)
Section 06 Form 1120–ND (Program 11505)

SECTION 06
Source Document or Record:
Form 1120–ND
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" .
(2) Total Tax L13 <Enter> Enter the amount from line 13.
(3) Estimated Tax Credit 14D <Enter> Enter the amount from line 14d.
(4) Form 7004 Credit 14E <Enter> Enter the amount line 14e.
(5) Federal Telephone Excise Tax Paid 14F... <Enter> For TY2006 returns, enter the edited amount from the dotted portion of line 14f; otherwise, press <Enter>.
(6) ES Tax Penalty L15 <Enter> Enter the amount from line 15.
(7) Balance Due/Overpayment 16/17 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 16 or line 17 as follows:
(a) Enter the amount from line 16 and press <Enter>.
(b) If there is no entry on line 16, enter the amount from line 17 and press MINUS(-).
(8) Credit to Next Years Tax 18CT <Enter> Enter the amount from line 18, center.
(9) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(10) Preparer's SSN or PTIN PSSN <Enter> Enter the preparer's SSN or PTIN.
(11) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(12) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.16-70  (01-01-2009)
Section 07 Form 1120–ND (Program 11505)

SECTION 07
Source Document or Record:
Form 1120–ND
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) Modified Gross Income/Loss L12 $ <Enter>
MINUS (−) 		Enter the amount from line 12, Page 1.

Exhibit 3.24.16-71  (01-01-2009)
Section 20 Form 8913 (Program 11505)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-72  (01-01-2009)
Section 01 Form 1120–PC (Program 11511)

SECTION 01
Source Document or Record:
Form 1120–PC
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Code CC <Enter> Enter the edited Condition Code in the dotted portion of Lines 1–3.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.16-73  (01-01-2009)
Section 02 Form 1120–PC (Form 3892 - Edit Sheet) (Program 11511)

See Exhibit 3.24.16-2.

Exhibit 3.24.16-74  (01-01-2009)
Section 03 Form 1120–PC (Program 11511)

SECTION 03
Source Document or Record:
Form 1120–PC
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) Payment Received RMT <Enter>
☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−) 		Enter the amount edited in the bottom right margin, Page 1.

Exhibit 3.24.16-75  (01-01-2009)
Section 06 Form 1120–PC (Program 11511)

SECTION 06
Source Document or Record:
Form 1120–PC
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" .
(2) Total Tax L13 <Enter> Enter the amount from line 13.
(3) Estimated Tax Credit 14F <Enter> Enter the amount from line 14f.
(4) Form 7004 Credit 14G <Enter> Enter the amount from line 14g.
(5) Credit by Reciprocal 14H <Enter> Enter the amount from line 14h.
(6) Federal Telephone Excise Tax Paid 14SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 14k; otherwise, press <Enter>.
(7) Other Refundable Credits 14I <Enter> Enter the amount from line 14j for TY2006 or line 14i for all other tax years.
(8) Refundable Credits 3800/8827 14J <Enter> Enter the amount from line 14j.
(9) ES Tax Penalty L15 <Enter> Enter the amount from line 15.
(10) Balance Due/Overpayment 16/17 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 16 or line 17 as follows:
(a) Enter the amount from line 16 and press <Enter>.
(b) If there is no entry on line 16, enter the amount from line 17 and press MINUS(-).
(11) Credit to Next Years Tax 18CT <Enter> Enter the amount from line 18, center.
(12) Tax Preference Code BOTMID <Enter> Enter the edited digit from the bottom center margin.
(13) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(14) Preparer's SSN or PTIN PSSN <Enter> Enter the preparer's SSN or PTIN.
(15) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(16) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.16-76  (01-01-2009)
Section 07 Form 1120–PC (Program 11511)

SECTION 07
Source Document or Record:
Form 1120–PC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) Taxable Income/Loss LN1 $ <Enter>
MINUS (−) 		Enter the amount from line 1.
(3) Interest Exempt Under Section 103 PG2 3BA $ <Enter> Enter the amount from line 3b column (a), Page 2.
(4) Gross Income L14 $ <Enter> Enter the amount from line 14.
(5) Salaries & Wages L16 $ <Enter> Enter the amount from line 16.
(6) Kind of Business Code PG7 ?2 <Enter> Enter the edited digit from the right of Question 2, Schedule I, Page 7.
(7) Is the Corporation a Subsidiary ?4Y/N <Enter> Enter from the "Yes/No" check boxes, Question 4, Schedule I.
(8) Parents Name Control ?4NC <Enter> Enter the edited Name Control from Question 4, Schedule I.
(9) Parents TIN ?4TIN <Enter> Enter the edited TIN from Question 4, Schedule I.
(10) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(11) Number of Forms 8865 Attached N?2 <Enter> Enter the number from line 2, Schedule N.
(12) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, line 3, Schedule N.
(13) Was Corp... of any Controlled Foreign Corp.? N?4A <Enter> Enter from the "Yes/No" check boxes, line 4a, Schedule N.
(14) Number of Forms 5471 N?4B <Enter> Enter the number from line 4b, Schedule N.
(15) Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, line 5, Schedule N.
(16) At any Time ... Interest in ... Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(17) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(18) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(19) Number of Forms 8873 Attached N?7B <Enter> Enter the number from line 7b, Schedule N.
(20) Enter Total Amount N?7C $ <Enter>
MINUS (−) 		Enter the number from line 7c, Schedule N.

Exhibit 3.24.16-77  (01-01-2009)
Section 15 Form 4136 (Program 11511)

See Exhibit 3.24.16-126.

Exhibit 3.24.16-78  (01-01-2009)
Section 20 Form 8913 (Program 11511)

See Exhibit 3.24.16-127.

Exhibit 3.24.16-79  (01-01-2009)
Section 01 Form 1120–REIT (Program 11508)

SECTION 01
Source Document or Record:
Form 1120–REIT
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 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> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) E.I. Number EIN   Enter the E.I. Number from the preprinted label or from "E.I. Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.
(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.
(16) Received Date RDATE <Enter>
★★★★★★ 		Enter the date as stamped or edited on the face of the return.
(17) Condition Code CC <Enter> Enter the edited code from the dotted portion of Lines 1–8.
(18) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
(19) ABLM Code ABLM <Enter> Enter the edited code from the left of boxes A and B.
(20) Filing Exception Code EX CD <Enter> Enter the edited character in the margin to the right of box D.

Exhibit 3.24.16-80  (01-01-2009)
Section 02 Form 1120–REIT (Form 3892 - Edit Sheet) (Program 11508)

See Exhibit 3.24.16-2.


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