US Internal Revenue Service: p1438

PUBLICATION 1438
File Specifications, Validation

Criteria and Record Layouts
for the Form 1041, e-file Program
U.S. Income Tax Return for Estates
and Trusts for Tax Year 2006
IRS
Department of the Treasury
Internal Revenue Service
www.irs.gov
Publication 1438 (Rev. 12-2006)

Catalog Number 10467B
FILE SPECIFICATIONS, VALIDATION
CRITERIA AND RECORD LAYOUTS FOR
THE ELECTRONIC FILING PROGRAM
FORM 1041
U.S. INCOME TAX RETURN FOR ESTATES
AND TRUSTS
FOR TAX YEAR 2006
INTERNAL REVENUE SERVICE
Publication 1438 December 2006 Section A

The IRS Mission
Provide America’s taxpayers top quality
service by helping them understand and
meet their tax responsibilities, and by
applying the tax law with integrity and
fairness to all.
Publication 1438 December 2006 Section A 2

ALERT:
Summary of changes to Record Layouts and Reject Codes since

Publication was sent to print.
On page 10, item 1, the change identifies the field for Form 1041, line 24f that
was added to accommodate entries from Form 8913.
On page 100, we corrected Reject Code 613 by removing field 0160 from this
validation check
Form design/changes have been made to Form 8886, Reportable Transaction

Disclosure Statement, for Tax Year 2006 (Filing Season 2007). IRS e-file
systems have not been updated to process returns with the revised Form 8886
for Tax Year 2006. 1041 e-file returns requiring Form 8886 for Tax Year 2006
will not be accepted electronically until after March 15, 2007.
Sched. E: Added four new Statement fields to correct a problem that was
brought to my attention after we removed the ability to reference a Statement in
certain fields that are now A/N (alphanumeric). (Thanks Cheryl.)
Form 4136: Many changes to the Type Use codes as well as new fields due to
recently enacted legislation.
Form 3800: Deleted two fields and added a new one. All related to line 1y.
Form 6765: Major changes including many new lines due to recently enacted
legislation.
Summary of Recent Changes to Validation
Reject
Code Form Fields changed
270 3800 Remove 0680.
4136 Added 0795, 0825
6765 Added 0465, 0470, 0475, 0480, 0495, 0505, 0520
through 0690, 0720, and 0730 through 0760.
274, 276, Sch. E Add 0595, 1015, 1795, 2065.

278, 282, 3800 Remove 0675.
284, 286, 6765 Add 0500 through 0725.
288, 290,
298, and
300
Publication 1438 January 2007: Change Update

Summary of Recent Changes to Validation, continued…..
Reject
Code Form Fields changed
292 Deleted this reject code.
294 4136 New reject code.
309 6765 Revised, see attachment.
313 3800 Removed fields 0675 and 0680.
318 3800 Added field 0685

4136 Removed fields 0785, 0790, 0795, 0810, 0815, 0825,
0830, 0835, 0840, 0850, 0860, and 0870.
6765 Added fields 0192 and 0442.
322 6765 Add fields 0485, 0490, 0700, and 0710.

Remove fields 0420, 0425.
504 6765 Replaced field 0550 with field 0760.
514 1041 Added exception if Form 6478 is present.
588 6765 Removed fields 0380 through 0440.

Added fields 0224, 0465, 0470, 0475, 0480, 0495,
0500, and 0505.
830 4136 Added fields 0795 and 0825 to paragraph two.
858 4136 Revised to incorporate correct Type Use codes.
866 4136 Replace field 0880 with field 0885.

Changes to BATS and Production return processing schedules:
Form 1041 Returns with…. BATS begins… PROCESSING begins….

All schedules and forms
except 4136 and 6765 12/04/2006 01/22/2007 (No change)
Form 4136 01/12/2007 02/09/2007
Form 6765 02/09/2007 02/09/2007

SECTION A
ELECTRONIC FILING SYSTEM:……....Pages 4 - 122
SECTION B
EMS DATA COMMUNICATIONS:……..Pages 1 - 118
SECTION C
RECORD SPECIFICATIONS:………….Pages 1 - 262

SECTION A
TABLE OF CONTENTS
SUBJECT PAGE
Introduction 7
General Information for Tax Year 2006 8
Important Items to Remember 9
Significant Changes for Tax Year 2006 10
Most Frequent Filing Errors 16
SECTION 1 GENERAL INFORMATION

01 Forms, Schedules and Statements Accepted Electronically 18
02 Forms and Schedules That Maybe Sent in Multiples 21
03 Transmitting Multiple Forms and Schedules 21
.04 Remittances 22
.05 Fed/State Filing 23
SECTION 2 TRANSMISSION FILE FORMAT

.01 General Description 24
.02 Fixed and Variable Length Options 27
SECTION 3 FILE FORMAT

.02 Return Sequence Order 32
.03 Fixed Length Option 33
.04 Variable Length Option 34
SECTION 4 TYPES OF RECORDS

.01 Transmission Record 36
.02 Tax Return Record 36
.03 Schedule Record 36
.04 Form Record 36
.05 Statement Record 37
.06 Schedule K-1 Statement Record 39
.07 Preparer Note Election 39
.08 Election Explanation 40
.09 Regulatory Explanation 40
.10 Summary Record 40
.11 Recap Record 40

SECTION A
TABLE OF CONTENTS, continued..
SECTION 5 TYPES OF ACCEPTABLE CHARACTERS, ETC. PAGE
.00 Name Controls In General 41

.01 Alpha 44
.02 Numeric 44
.03 Alpha-numeric 45
.04 Addresses 46
.05 City 46
.06 State 47
.07 Zip Code 47
.08 Street Address Abbreviations 48
.09 Postal Service State Abbreviations 49
.10 APO/FPO ZIP Codes 51
.11 Foreign Country Code 52
SECTION 6 ACKNOWLEDGMENT “ACK” FILE FORMAT
.01 Acknowledgment File Components 59

.02 Receiving The Acknowledgment File 61
.03 Acknowledgement File Record Layouts 63
.04 Examples of Acknowledgement (ACKS) Records 66
SECTION 7 EFS TRANSMISSION VALIDATION
.01 EFS Transmission Validation Criteria 67
SECTION 8 VALIDATION OF PAYMENT RECORD
.01 Payment Record Validation Criteria 69
SECTION 9 VALIDATION OF FORMS AND SCHEDULES
.01 General Validation Criteria (All forms and Schedules) 70

.02 Summary Record Validation Criteria 91
.03 Consistency Checks Validation Criteria 98

SECTION A
TABLE OF CONTENTS, continued..
SECTION 10 FEDERAL/STATE REQUIREMENTS PAGE

.02 Return Sequence Order 120
.03 Length Options 120
.04 Record Types 120
.05 Acknowledgment Report 120
.06 Record Layouts 121
.07 Rejection Codes 121

INTRODUCTION
This publication contains the validation criteria and record layouts for transmitting Form
1041, U.S. Income Tax Return for Estates and Trusts electronically to the Enterprising
Computing Center-Memphis (ECC-MEM). (Formerly referred to as the Tennessee Computing
Center, i.e.). This publication should be used in conjunction with Publication 1437,
Procedures for the Electronic Filing Program for Form 1041, U.S. Income Tax Return for
Estates and Trust. Software developers and transmitters should use both publications and
must transmit test returns using their own scenarios.
The testing process, known as Business Acceptance Testing (BATS) is discussed in detail in
Publication 1437.
These publications are available from the Electronic Filing Unit at the IRS Ogden
Submission Processing Center (OSPC). You can obtain a copy of the publications by calling 1-
866-255-0654. You may also call 1-800-829-3676 for additional copies of the publications. The
publications are also available through the IRS Website http://www.irs.ustreas.gov/
If information in this publication changes after the final version is printed and distributed, a
change page will be issued. Information that is changed, added, or deleted in this publication
will be emailed to software developers and filers listed in the 1041 e-file database, and also will
be displayed on the IRS Website.
The user's cooperation is requested in the development of a qua lity publication. Please let
us know if you are aware of any errors (typographical, technical or usage) or if you have any
suggestions and/or comments.
Write or Email:
SE:CAS:SP:PBR:E
1111 Constitution Ave, NW
NCFB C7-151
Washington, DC. 20224
OR [email protected]

GENERAL INFORMATION YOU SHOULD KNOW
FOR TAX YEAR 2006
1. EFFECTIVE DECEMBER 04, 2006, THE IRS WILL BEGIN THE BUSINESS ACCEPTANCE
TESTING SYSTEM (BATS) FOR SOFTWARE DEVELOPERS AND TRANSMITTERS.
2. BATS IS REQUIRED OF ALL PARTICIPANTS WHO DEVELOP SOFTWARE AND/OR

TRANSMIT ESTATE AND TRUST RETURNS.
3. EFFECTIVE JANUARY 22, 2007, THE IRS WILL BEGIN TO ACCEPT AND PROCESS TAX
YEAR 2006 ESTATE AND TRUST INCOME TAX RETURNS ELECTRONICALLY.
4. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS MUST CONSIST OF THE
FORM 1041, SCHEDULES K-1, AND RELATED FORMS AND SCHEDULES.
5. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS MUST BE

TRANSMITTED TO THE ELECTRONIC MANAGEMENT SYSTEM (EMS) (FRONT END
PROCESSOR) AT THE IRS ECC-MEM IN MEMPHIS, TENNESSEE.
6. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS WILL BE

PROCESSED AT THE IRS OGDEN SUBMISSION PROCESSING CENTER.
7. WHEN REPORTING THE PURCHASE OR SALE OF POOLED MORTGAGE

ACCOUNTS, BE VERY CAREFUL WHEN COMPLETING FIELDS 0303, 0305,
AND 0307 ON FORM 1041, PAGE 1.
8. SIGNATURE DOCUMENT; FORM 8453-F: REFER TO PUBLICATION 1437 FOR

PROCEDURES AND REQUIREMENTS FOR PREPARING AND SUBMITTING
FORM 8453-F, INCLUDING A MULTIPLE RETURN LISTING.
9. DATA TRANSMISSION
NOTE:
Effective November 1, 2005, the IRS discontinued the use of analog and ISDN
telephone lines to transmit returns (with the exception of dedicated leased lines).
Transmission of tax returns will be via the internet and will require encryption.
Detailed information about the transmission process is provided in Section B of this
publication. The decision to discontinue ISDN and the requirement to encrypt data
was widely shared with software developers previously on several occasions.

IMPORTANT ITEMS TO REMEMBER WHEN USING RECORD LAYOUTS
1. IF SIGNIFICANT, MONEY AMOUNT FIELDS MARKED WITH THREE ASTERISKS (***),
MUST CONTAIN POSITIVE AMOUNTS.
2. MONEY AMOUNT FIELDS MARKED WITH TWO ASTERISKS (**) MAY ALSO CONTAIN A
LITERAL VALUE OF "STMbnn" (LEFT JUSTIFIED), BLANKS OR ZEROS.
3. A "b" IN THE FORMAT OF ANY FIELD REPRESENTS A BLANK SPACE.
4. A FIELD NUMBER PRECEDED BY AN "@" SIGN INDICATES THAT THIS FIELD MUST
CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT.
5. A FIELD NUMBER PRECEDED BY AN "*" SIGN INDICATES THAT THIS FIELD MAY
CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT.
6. FIELDS WITH EITHER an “@” or an “*” SIGN ARE THE ONLY FIELDS THAT ARE
ALLOWED STATEMENT RECORDS.
7. FIELD NUMBERS PRECEDED BY A "+" SIGN INDICATE THESE ARE RELATED FIELDS
THAT MUST BE INCLUDED ON THE STATEMENT RECORD WITH THE
CORRESPONDING ASTERISK FIELD.
8. FIELDS MAY BE BLANK FILLED IF INFORMATION THAT IS REQUESTED IS NOT

APPLICABLE.
9. NOTE: To avoid your transmission and return from rejecting, assure that:
• No brackets are in the record Identification

• Sequence numbers are in the correct order
• Employer Identification Numbers are with the appropriate return
• Summary Record is correct (matching the number of return)

SIGNIFICANT CHANGES SUMMARY FOR 1041 E-FILE, TAX YEAR 2006
RECORD LAYOUT CHANGES
1. FORM 1041:
• Line 24 has been re-lettered to accommodate new Form 8913. We added new
field 0705 to accommodate the entry from Form 8913.
• New Statement Fields 0075 and 0385 have been added.
2. SCHEDULE D:
• Changed the Identification of Field 1840.
3. SCHEDULE H:
• Deleted Fields 0504 and 0505.
4. SCHEDULE K-1:
• Changed the Identification of Fields 0300 and 0310.
5. FORM 1116:
• Added new Field 0125.
6. FORM 3468:
• Major revision of file specifications.
7. FORM 3800:
• Added new Fields 0065, 0535, 0555, 0630.
8. FORM 4136:
• Major revision of file specifications. This form is now 4 pages in length.
9. FORM 4562:
• Added new Fields 0011 and 0013.
• Changed the number of Field 0020 and 0008.
• Revised the Identification of Fields 0150, 0181, 0182, 0830, and 1950.
10. FORM 6478:

11. FORM 6765:

12. FORM 8275:

• Deleted Field 0710.
13. FORM 8830:

• This form has been discontinued for Tax Year 2006.

SIGNIFICANT CHANGES SUMMARY; RECORD LAYOUTS, CONTINUED…..
14. FORM 8886:

• Changed Identification of Fields 0040 and 0050.
• Added new Fields 0042, 0044, 0046, and 0048.
15. IN GENERAL: Business Credit Forms:
• Major changes were made to the file specifications to these forms. In most cases, Part II
has been deleted.
• NOTE: FORM 6765: A the time this document was prepared, the provisions contained
in Form 6765 were not extended for Tax Year 2006. However, since the provisions may
be subsequently extended, we have retained all references to Form 6765 in the
publication. If not extended, we expect fiscal year filers will be instructed to report the Tax
Year 2005 portion of the credit directly on Form 3800, and the final version of Publication
1438 will not include Form 6765.
VALIDATION:
A. Validation was revised as necessary due to the major changes to the Business
Credit Forms. Please review the various reject codes that relate to these forms.
B. The following reject codes have been deleted:

568, 569, 570, 580, 581, 582, 589, 590, 591, 595, 596, 597, 879, 880, 881.
C. Validation was revised as necessary due to the major changes to Form 4136.
The following reject codes were affected:
Revised: 683, 830, 831, 832, 835, 836, 838, 839, 840, 842, 843, 844, 848, 860,
861, 862, 863, 864, 865, 866, 868.
Deleted Reject Code 834.
Created the following new reject codes:

850, 853, 854, 855, 856, 858.
D. Form 3468: Deleted Reject Codes 617, 619, 621, 717, and 718.
E. Form 3800:
Revised reject codes: 500, 501, 504, 505, 506, 511
Created new reject codes 556, 558, 562.
F. Revised Reject Code 752.

ANNUAL UPDATES: Modified the following reject codes as shown below:
Reject
Code Explanation/change requested.
102 Updated the valid tax periods in this code to reflect:
Calendar Year returns are: 200612, and
Fiscal Year returns are: 200701, 200702, 200703, 200704, 200705,
200706.
104 Updated this reject code to read as follows: If the Tax Period (Field
#0005), on Form 1041 Return Record is equal to 200612 and the Fiscal
Year ending (Field #0020) on the Return Record is not equal to
December 31, 2006 (20061231) or spaces.
106 Updated valid ranges to be: 200701, 200702, 200703, 200704, 200705,
200706.
108 Updated valid ranges to be: 200701, 200702, 200703, 200704, 200705,
200706.
192 Changed Valid Range for YYYY = to: “2007 or less.”
193 Updated the year (YYYY) of this reject code to = 2006.
The range of the months is 01 – 07.
194 Updated the year (YYYY) of this reject code to = 2007.

The range of the months should be 01 – 06.
480 Modified period to be 2007.
ADDITIONAL CHANGES:
122 Added test range of 41-0000001 through 41-0001000 for BATS only.
Use of the test range will prevent rejection of the return due to an
EIN / NAME CONTROL mismatch during BATS.

Summary of Significant Program Changes implemented after Draft Publication 1438 was
issued in July 2006.
A. RECORD LAYOUT CHANGES
1. FORM 1041
• We changed Field 0095 a Foreign Address Line 1.
• We added Field 0097 as Foreign Address Line 2.
• We added Field 0115 as a Foreign Country Code.
• We reclassified Field 0090 as a Domestic Street Address.
2. SCHEDULE F
• Field 0700 was changed to positive only.
3. FORM 2210
• Changed the Identification of the following Fields:
0633, 0637, 0639, 0643, 0636, 0638, 0640, and 0647.
4. FORM 3468
• Changed Field 0150 by increasing the length to 18, and allowing a hyphen as an
allowable character.
• Corrected the Identification of Field 0410.
5. FORM 4136
• The following Fields were changed to No Entry due to a late revision.
Fields: 0785, 0790, 0795, 0815, 0825, 0830, 0835, 0840, 0860, 0870,
4040, 4060, 4080, 4100.
• We added the following Fields (also No Entry): 0810 and 0850.
6. FORM 8586
7. FORM 8829
• Added two new Fields: 0245 and 0247.
• Revised the Form Reference for all fields beginning with Field 0250 to the end of the
record.
8. FORM 8874
9. FORM 8886
• Added Field 0039.

issued in July 2006, continued…..
B. VALIDATION
1. Added the following new Reject Codes:

Reject Codes: 126, 231, 247, 252, 551, 554, 559, and 774.
2. Deleted Reject Codes 613, 614, 864 and 865.
3. Revised the following Reject Codes as shown below:
Reject
Code Explanation of Change
226 Add Form 1041, Fields #0095 and #0097 to this validation check.
232 Add Form 1041, Fields #0095 and #0097 to this validation check.
272 Add Schedule F, Field #0700 to this validation process.
830 Remove the following Fields of Form 4136 from this validation:
Fields: 0825, 0870, 4060, and 4100.
Fields: 4040, 4060, 4080, and 4100.
Fields: 4060 and 4100.
224 Revise this validation by providing an exception for the first requirement only
If Form 1041, Field 0115 is significant. The reject will read:
“The Street Address (Field 0090) on Form 1041, page 1, must be significant
unless Field #0115 (Foreign Country Code) on Form 1041 is significant.”
246 If Form 1041, Field #0110 is equa l to .b, then Fields #0095 and 0097 (Foreign
Address Lines) must be significant.
318 Removed Field 0095 from this check.
Added the following Fields of Form 4136 to this validation check:

Fields: 0785, 0790, 0795, 0810, 0815, 0825, 0830, 0835, 0840, 0860, 0870,
4040, 4060, 4080, 4100.

issued in July 2006, continued…..
B. VALIDATION
4. Added the following validation checks to existing validation as shown:
Reject
Code Validation Added
856 On Form 4136, if Field #4260, Line 18a (d) is significant, then Field #4220,
Registration No. must also be significant.
860 On Form 4136, if any of the following fields are significant, then Field #0608
(Registration No.) must also be significant. Fields: 0625 (Line 6a (d) or 0640
(Line 6b (d).
861 On Form 4136, if any of the following fields are significant, then Field #0645,
Registration No. must also be significant. Fields: 0680, Line 7b (d) or 0695,
Line 7c (d).
867 On Form 4136, if any of the following fields are significant, then Field #00950,
Registration No. must also be significant. Fields: 0970, Line 12a (d) or 0990,
Line 12b (d).
868 On Form 4136, if any of the following fields are significant, the n Field #03010,
Registration No. must also be significant. Fields: 3030, Line 13a (d), or 3050,
Line 13b (d), or 3070, Line 13c (d).
240 Revised by adding an exception when Field 0110 =”.b”.

The revised reject code will read as follows:
“The City (Field #0100) on Form 1041, Page 1, must be present unless the
State (Field #0110), Form 1041, Page1, is equal to “.b”.
587 Revised by adding an exception if Form 1041, Field #1260 is equal to x. The
revised reject code will read as follows:
“If Form 6478, Field #0450 (Credit for Alcohol Used as Fuel Allowed for Current
Year) is significant, then Form 1041 Page 2, Field #1270 must equal “X” and Field
#1280 must equal “6478” and Field #1290 must equal Form 6478, Field #0450,
unless Form 1041, Field #1260 is equal to x.”
504 Updated to correct changes in the Identification for Field 0550 due to changes in
line numbering during revision of the form.

MOST FREQUENT FILING ERRORS (as of June 26, 2006)
1. EIN AND NAME CONTROL MISMATCH.

Reject code 122: Total errors: 26,524 (Last season: 20,574)
2. STREET ADDRESS ON FORM 1041 OR SCHEDULE K-1 MISSING.

Reject code 224: Total errors: 22,161 (Last season: 5)
3. SHORT PERIOD RETURN WITH FIELDS 0210 AND 0220 BLANK.

4. BENEFICARY IDENTIFICATION NUMBER ON SCHEDULE K-1 EITHER

NOT NUMERIC OR NOT EQUAL TO LITERAL SPECIFIED.
5. CITY FIELD ON FORM 1041 AND SCHEDULE K-1 MISSING.

Reject Code 240: Total errors: 12,215 (Last season 7,943)
6. DUPLICATE RETURNS SUBMITTED.

7. EFIN WAS MISSING OR NOT A VALID NUMBER ON FIELD #0465 OF THE

SUMMARY RECORD.
8. ZIP CODE FIELD; FORM 1041 AND SCHEDULE K-1 MUST BE NUMERIC.
Reject Code 256: Total errors: 2 ,431 (Last season 748).
9. IF A STATEMENT RECORD IS PRESENT, THERE MUST BE A

CORRESPONDING “STMbnn” REFERENCE.
Reject Code 274: Total errors: 969 (Last season 12).
10. THE COUNT FOR SCHEDULE E RECORDS ON THE SUMMARY RECORD

DO NOT MATCH THE IRS COUNT OF SCHEDULE E RECORDS.
11. DATE FIELDS NOT IN VALID FORMAT OR VALID RANGE.

12. LINE NUMBER ON STATEMENT RECORD MUST BE IN CONSECUTIVE

ASCENDING NUMERIC SEQUENCE…..
Reject Code 288: Total errors: 732 (Last season 192)
13. IF FORM 1041 REJECTS, THE PAYMENT RECORD WILL ALSO REJECT.

MOST FREQUENT FILING ERRORS (CONTINUED)
14. IF THE PAYMENT RECORD REJECTS, FORM 1041 WILL ALSO REJECT.
15. CITY FIELD ON FORM 1041 AND SCHEDULE K-1 MUST CONTAIN
ONLY VALID CHARACTERS.
16. IF A STATEMENT REFERENCE IS USED, THERE MUST BE A

CORREPOSNDING STATEMENT RECORD.
17. DESCREPANCY BETWEEN NUMBERS OF K-1’S ON 1041 AND AMOUNT

ON SUMMARY RECORD.
18. ZIP CODE OR ZIP CODE AND STATE CODE COMBINATION INVALID.
19. NAME CONTROL EQUAL TO ZEROES (FANNIE MAE, GINNIE MAE, ETC.)
20. STATE CODE FIELDS ON SCHEDULE K-1 MUST BE: LEFT JUSTIFIED,
VALID OR EQUAL TO “.”, AND CANNOT BE BLANKS.
Reject Code 250: Total errors: 292 (Last season 4,338)
21. INVALID CHARACTERS IN FIRST NAME LINE OF 1041 OR K-1.

22. THE NAME CONTROL ON FORM 1041 MAY NOT HAVE TWO
CONSECUTIVE EMBEDDED SPACES BETWEEN 1 ST & 4 TH POSITION.
23. SIGNIFICANT ENTRY FIELD(S) ON FORM 1041 NOT ACCOMPANIED BY

REQUIRED CORRESPONDING ENTRY FIELD(S).
24. LOGICAL RECORD COUNT ON SUMMARY RECORD (WHICH INCLUDES

THE SUMMARY RECORD) DOES NOT EQUAL IRS COUNT.
25. THE FOLLOWING REJECT CODES HAD FROM 100 - 238 OCCURRENCES.
Reject Codes: 106 108 745 312 666 654 230 170 877 724 068
162 124 748 643 198 638 175 636

SECTION 1 GENERAL INFORMATION
.01 FORMS, SCHEDULES AND STATEMENTS ACCEPTED ELECTRONICALLY
1. Form 1041 (U.S. Income Tax Return for Estates and Trusts)
2. Schedule C (Form 1040) (Profit or Loss From Business)
3. Schedule C-EZ (Form 1040) (Net Profit From Business)
4. Schedule D (Form 1041) (Capital Gains and Losses)
5. Schedule E (Form 1040) (Supplemental Income and Loss)
6. Schedule F (Form 1040) (Profit or Loss From Farming)
7. Schedule H (Form 1040) (Household Employment Taxes)
8. Schedule J (Form 1041) (Trust Allocation of an Accumulation Distribution)
9. Schedule K-1 (Form 1041) (Beneficiary’s Share of Income, Deduction, Credits, etc.)
10. Form 1116 (Foreign Tax Credit)
11. Form 2210 (Underpayment of Estimated Tax by Individuals, Estates and Trusts)
12. Form 2210F (Underpayment of Estimated Tax by Farmers and Fishermen)
13. Form 2439 (Notice to Shareholder of Undistributed Long -Term Capital Gains)
14. Form 3468 (Investment Credit)
15. Form 3800 (General Business Credit)
16. Form 4136 (Credit for Federal Tax Paid on Fuels)
17. Form 4255 (Recapture of Investment Credit)
18. Form 4562 (Depreciation and Amortization)
19. Form 4684 (Casualties and Theft)
20. Form 4797 (Sale of Business Property)

CONTINUED
21. Form 4835 (Farm Rental Income and Expenses)
22. Form 4952 (Investment Interest Expense Deduction)
23. Form 4970 (Tax on Accumulation Distribution of Trusts)
24. Form 4972 (Tax on Lump-Sum Distributions)
25. Form 5884 (Work Opportunity Credit, and related Instructions)
26. Form 5884-A (Hurricane Katrina Employee Retention Credit)
27. Form 6198 (At Risk Limitation)
28. Form 6252 (Installment Sale Income)
29. Form 6478 (Credit for Alcohol use as Fuel)
30. Form 6765 (Credit for Increasing Research Activities)
31. Form 8082 (Notice of Inconsistent Treatment or Administrative Adjustment Request)
32. Form 8271 (Investor Reporting of Ta x Shelter Registration Number)
33. Form 8275 (Disclosure Statement)
34. Form 8275-R (Regulatory Disclosure Statement)
35. Form 8582 (Passive Activity Loss Limitation)
36. Form 8582 (Worksheets)
37. Form 8582-CR (Passive Activity Credit Limitations)
38. Form 8586 (Low-Income Housing Credit)
39. Form 8609-A (Annual Statement for Low-Income Housing Credit)
40. Form 8801 (Credit for Prior Year Minimum Tax Individuals, Estates and Trusts)
41. Form 8820 (Orphan Drug Credit)

CONTINUED
42. Form 8824 (Like Kind Exchanges)
43. Form 8829 (Expenses for Business Use of Your Home)
44. Form 8860 (Qualified Zone Academy Bond Credit)
45. Form 8864 (Biodiesel Fuels Credit)
46. Form 8874 (New Markets Credit)
47. Form 8881 (Credit for Small Employer Pension Plan Startup Costs)
48. Form 8882 (Credit for Employer-Provided Childcare Facilities and Services)
49. Form 8886 (Reportable Transaction Disclosure Statement)
50. Form 8896 (Low Sulfur Diesel Fuel Production Credit)
51. Form 8913 (Telephone Excise Tax Refund)
52. Statement (“STMbnn”) Statement Records for forms and/or schedules other
than Schedule K-1 (Form 1041) or Schedule K-1 in ascending numeric order.
53. Optional Preparer Records
Preparer’s Note
Election Explanation
Regulatory Explanation
54. Schedule K-1 (Form 1041) Statements (STMb99) – if applicable, must be

transmitted in ascending numeric sequence and immediately follow the
Schedule K-1 Record to which they correspond.
55. Payment Record Electronic Funds Withdrawal (Direct Debit) Payment Record.
56. Summary Record
57. State Return Record (NY only)

.02 MULTIPLE FORMS AND SCHEDULES
More than one of the following forms and schedules may be transmitted electronically:
FORMS SCHEDULES
1. FORM 1116 1. SCHEDULE C

2. FORM 2439 2. SCHEDULE C-EZ
3. FORM 4255 3. SCHEDULE E
4. FORM 4562 4. SCHEDULE F
5. FORM 4684 5. SCHEDULE H
6. FORM 4835 6. SCHEDULE J
7. FORM 4972 7. SCHEDULE K-1
8. FORM 6198 8. STATEMENT RECORDS
9. FORM 6252
10. FORM 8082
11. FORM 8271
12. FORM 8275
13. FORM 8275-R
14. FORM 8609-A
15. FORM 8824
16. FORM 8829
17. FORM 8860
18. FORM 8874
19. FORM 8881
20. FORM 8886
21. FORM 8896
.03 TRANSMITTING MULTIPLE FORMS AND SCHEDULES
NOTE: See Reject Code 124 for the proper sequence for transmitting all forms, schedules and
statements within the return. Also refer to the “NOTES” at the end of Reject Code 124.

.04 REMITTANCES
There are two methods to electronically pay a balance due on an electronically filed Form 1041
return:
(1) The fiduciary may authorize the U.S. Department of Treasury (through a Treasury Financial
Agent) to transfer money (direct debit) from their bank account to the Treasury account. The
fiduciary must sign the Jurat on Form 8453-F to authorize the agreement between IRS and their
Financial Agent to initiate an EFW (electronic funds withdrawal). The fiduciary must then submit
with each electronically filed return a Payment Record form as shown in Section B (Record
Layouts).
(2) Payments also may be made through the Electronic Federal Tax Payment System (EFTPS)
(This method is not part of the electronically filed form 1041 record.)
Contact an EFTPS Financial Agent at 800-555-4477 or 800-945-5300 for information.
IRS EFTPS Contact: 1-800-255-0654
NOTE:
Payment of balances due may also be made via paper check which may be attached to the
Form 8453-F, or by mailing the check directly to the Submission Processing Center identified in
the 1041 Instruction booklet. Currently, there are no plans to create a payment voucher for Form
1041. Therefore, paper checks mailed separate from Form 8453-F should be attached to a letter
to assure the payment is credited to the correct account. The letter should provide the following
information for the Estate or Trust:
• Form 1041
• Employer Identification Number of the Estate or Trust
• Name of Estate or Trust
• Tax year for which the payment is intended.
• Name, address, and telephone number of the Fiduciary.
• Amount of payment
The Paper Remittance Register and Electronic/Magnetic Media Remittance Register are no
longer accepted.

.05 FED/STATE RETURNS
Filers must include all Federal Data required by the State, in one of the State attachments,
i.e. Attachment E.
Fed/State Electronic Filing is a cooperative one-stop filing program between IRS and state tax
administration agencies. This program allows the filing of both Federal and State income tax
returns as a combined return through the IRS Electronic Filing System.
The general concept is to emulate current operations used for the e lectronic filing of federal tax
returns (EFS). The tax return data must be placed into the transmission format specified by the
IRS and the state.
The combined return will be rejected in its entirety if it contains any error conditions specified in
this p ublication. If the error(s) is of such a nature that it can be corrected and the return(s)
processed, the combined return may be retransmitted to ECC-MEM.
The participant may elect to retransmit the federal tax portion of a rejected return and then file
the state return using state tax paper forms.
How to Transmit
See Page 20, item D.
Form 1041 returns can no longer be transmitted over the Public Switched Telephone Network to
the ECC-MEM using dial-up. The methods to transmit the returns are either via the Internet or
using a dedicated leased line. See Section B; Data Communications, detailed information.
The Front End Processing Subsystem (FEPS) uses a menu-driven instead of a prompt-mode
Trading Partner Interface.
Transmitters who expect to handle a large volume of electronic returns may request to lease
their own dedicated line(s) at ECC-MEM. They must arrange to lease and install the lines and
purchase modems at both ends. They may also purchase equipment to use one of the high-
speed file transfer protocols, such as FTP, on 56 kbs or ISDN lines at ECC-MEM. For more
information and approval, contact:

ATTN: Darryl Giles
EMS Development Section
OS:CIO:I:B:F:EI:ES
1111 Constitution Ave. NW,
NCFB A5-357
Washington, DC. 20224
(Phone: 202-283-5193)

.01 General Description
1. All transmission data must be in ASCII format. No binary fields may be transmitted.
2. A transmission session will normally consist of three parts:
a. First, the communications link must be established using acceptable protocol.
b. Next, the transmitter will receive the acknowledgment transmission containing

information about the previous transmission session, if an acknowledgment file exists.
c. Then, the return record transmission may commence. The return record transmission
will consist of 1) a series of logical records, beginning with the TRANA record, 2) some
number of logical return records, and 3) a RECAP Record.
3. All return records must be in ascending order by Declaration Control Number

(DCN) and Return Sequence Number (RSN).
4. Two four-byte fields (the Record Control Information) must precede each record within a
transmission. The first four-byte field is a record Byte Count that will contain a count of the
number of bytes within the logical record including the four bytes for the counter itself, four
bytes for the Start of Record Sentinel (****), and one byte for the Record Terminus
Character (#). The second four -byte field will be the Start of Record Sentinel, which must
be four asterisks (****).
5. Every record must have the Record Terminus Character (#) as its last significant byte.
Note that provisions have been made to allow for non-significant padding to exist following
the Record Termi nus Character, i.e., CR or LF may be added after the Record Terminus
Character to fill up a physical block size. This is permitted to accommodate all the different
computer systems being used to transmit data.

.01 General Description (Continued)
6. The first records on a transmitted file, the TRANA and TRANB Records, contain
information regarding the transmitter and file format. These records should be followed by
the records comprising the tax returns being transmitted.
7. The end of the logical transmission is signaled by the literal "RECAP". It is followed by the
RECAP Record data and the Record Terminus Character (#).
8. The TRANA, TRANB and RECAP records are fixed-length records of 120 bytes each.
Any non-significant field should be blank-filled.
9. A tax return will consist of a variable number of fixed length or variable length records.
The size and format of the logical record for each page of each schedule, form, etc., are
specified in Section 11 Record Layouts.
10. Each logical record should contain all data fields pertaining to one printed page of an
official schedule, form, or line of a Statement Record. Therefore, the logical record
contains an entire schedule or form, or a logical part (i.e., PG01 or PG02) of a schedule or
form, or line of a Statement Record.
11. Each complete tax return must consist of all logical records pertaining to it in the following
sequence:
Form 1041 Page 1 – 4; (or pages 1-2 if pages 3 -4 are not needed.)
Schedules in alphabetical order or in Attachment Sequence Number order as
preprinted on the official IRS form;
Forms in numerical order or in Attachment Sequence Number order as preprinted on
the official IRS form;
Statement Records;
Summary Record.
12. Schedule, Form, and Statement Records can contain additional sequential Page Records
if the record consists of more than one printed page. (Pages are only numbered within a
schedule, form, or statement record, not across the return.) All records must appear in the
order above with the proper control information. The counts of the schedules and forms
must match the counts in the Summary Record or the return will be rejected.
13. The file should be unlabeled (no standard header or trailer records).

.01 General Description (Continued)
14. Each file must contain only complete returns.
15. The page should not be generated if there are no entries on a page record of a schedule
or form. A blank page (Record ID Group only) will cause the return to be rejected, except
in cases where multiple forms require that one page be present when the other page is
present.

.02 Fixed and Variable Length Options
There are two options available for transmitting logical tax return records: fixed length (fixed
format) and variable length (variable format). (The Transmitter Records TRANA, TRANB, and
RECAP Record are not tax return records.)
1. Fixed Length Option (Fixed Format)
The fixed length option requires the complete tax return to be transmitted exactly as
defined in Section 11 Record Layouts. All fields must be present. If a field contains no
data, it must be blank-filled or zero-filled. The fixed length option is indicated by an "F" in
the Record Type (SEQ 100) of the TRANS Record A (TRANA).
When the fixed length option is used, the following data field conventions must be
followed:
a. Alphanumeric Fields - Fixed Format
(1) Left-justify the field with trailing blanks.
(2) When a "literal" is included in the field description, enter the literal value exactly as
specified in Section 11 Record Layouts, left-justified. Trailing blanks must be
entered.
NOTE: The trailing blanks are not shown in the Record Layouts.
b. Numeric Fields - Fixed Format
(1) Unsigned numeric fields: Right-justify with leading zeros.
(2) Signed numeric fields (money amounts): Right-justify with leading zeros, reserving
the right-most position for the sign. A blank ( ) indicates a gain and a minus sign (-
) indicates a loss.
(3) Signed numeric fields that can also contain literal values:
Enter signed numeric fields as described above. When entering a literal value,
left-justify and blank -fill the field.

.02 Fixed and Variable Length Options
2. Variable Length Option (Variable Format)
The variable length option provides for the transmission of only control information,
including the record ID group, significant data fields, and significant data within individual
fields. The variable length option is indicated by a "V" in the Record Type (SEQ 100) of
the TRANS Record A (TRANA).
When the variable length option is used, the following data field conventions must be
followed:
a. Alphanumeric Fields - Variable Format
(1) Left-justify data in the field. Do not enter leading blanks. Trailing blanks are
dropped.
(2) When a "literal" is included in the field description, enter the literal value exactly as
specified in Section 11 Record Layouts, left-justified. Only the value of the literal
(including embedded blanks) must be entered. Trailing blanks are dropped.
b. Numeric Fields - Variable Format
(1) Unsigned numeric fields: In most cases, leading zeros may be dropped.
Leading zeros cannot be dropped from the following:

Date fields, Ratio (percentage) fields, Business Code field of
Schedules C and Agricultural Activity Code field of
Schedule F.
(2) Signed numeric fields (money amounts): Leading zeros are dropped. For a
positive value, the trailing blank that indicates a gain is dropped. For a negative
value in a field that can contain either a gain or a loss, the minus sign (-) must be
entered in the last position of the signed numeric field.

.02 Fixed and Variable Length Options (Continued)
(3) Signed numeric fields that can also contain literal values: Enter signed
numeric fields as described above. When entering a literal value, left-justify
the field; it is not necessary to enter trailing blanks.
c. Tax Form, Schedule, and Form Records - Variable Format
When transmitting in variable format, each Tax Form (Form 1041) Schedule and Form
Record will begin with the Record Control Information (Byte Count and Start of Record
Sentinel fields) in the same fixed format shown in the record layouts. This is followed
by the Record ID Group. Following the Record ID Group are the data fields. Each data
field is preceded by the applicable Field Sequence Number, which is enclosed by
square bracket field delimiters, “[“ and “]”. The Field Sequence Number is a 4 position
number. However, it is permissible to drop the first zero when bracketing the field
sequence number. A minimum of three position must be present. For example, you
can use [0010] of [010] for Primary SSN of Page 1 of the Tax Return record. The
Record Terminus Character (#) follows the last data field in the record.
Example:
nnnn****RECORD ID GROUP [1st field sequence number]DATA...[next field
sequence number]DATA...# ("nnnn" is the record byte count)
NOTE: THE FOLLOWING THREE CHARACTERS "[" , "]", and "#" ARE RESERVED
AS DELIMITERS AND CANNOT APPEAR AS DATA CHARACTERS. See SECTION
4 for information about types of characters in electronically filed returns.
d. Statement and Summary Records - Variable Format
All data fields of the Statement and Summary Records must be formatted as fixed
length fields. If a field contains no data, it must be blank-filled or zero-filled, as
appropriate.
When transmitting in variable format, each Statement and Summary Record will begin
with the Record Control Information (Byte Count and Start of Record Sentinel fields) in
the same fixed format shown in the Part II Record Layouts. This is followed by the
Record ID Group, the data fields formatted as fixed length fields, and the Record
Terminus Character (#).

.01 GENERAL DESCRIPTION
All transmission data must be in ASCII Format. No binary fields may be transmitted.
(1) All logical records must be transmitted electronically in a series of logical blocks. A four-
byte counter must precede each logical record within a block. The byte count must
include the length of the record plus the length of the byte count, the Start of Record
Sentinel 4 asterisks ("****") and the Record Terminus Character pound sign or hash mark
("#").
NOTE: IBM byte counts must not be used. Using the IBM Byte Count will add four
(4) positions to each record. This will increase the size of the record and
shift everything over four (4) positions. This is not compatible with the
Form 1041 programs.
(2) Every logical record must have as its last significant byte the Record Terminus Character
("#").
(3) Records must be fixed (all records within the return are the same length) or
variable (each record within the return is of the length shown on the
Form/schedule in Section 11).
The following data structures are acceptable:
1. Variable Length, unblocked records
2. Variable Length, blocked records
3. Fixed Length, unblocked records
A fixed length, blocked record, data structure is unacceptable, as this format will
produce blank padding between logical records within the block.
(4) Files must not contain more than 500 Form 1041 tax returns in a single
transmission when using a dial-up connection.
(5) The first record on a transmitted file (the TRANA and TRANB records) contains
information regarding the transmitter and file format. The records comprising a tax
return being transmitted should follow this record. The record after the Summary
Record of a transmitted file is the RECAP Record, which provides a total return
count (Field #0030) which is compared to the IRS computer count. The TRANA
Record also uniquely identifies each file transmitted. Field #0080 (Transmission
Sequence Number) of the record is used for this purpose.

.01 GENERAL DESCRIPTION – (Continued)
(6) A tax return will consist of a variable number of fixed-field records. The size and
format of the logical record for each page of each form, schedule etc., are
specified in Section 11. In addition, a variable field/record format for Schedule
K-1 is acceptable. See details under Variable Length Option.
(7) Each logical record should contain all data fields pertaining to one printed page
of an official form or schedule or to a line of a statement. Therefore, the logical
record contains an entire form or schedule, or a logical part (i.e., PG01 or PG02
of a form or schedule, or a line of a statement).

.02 RETURN SEQUENCE ORDER
The sequence of a complete Form 1041 tax return file submission is as follows:
(1) Transmission (TRANA and TRANB) Record (REQUIRED)
(2) Form 1041Return (RET) Record Pages 1 and 2 (REQUIRED)
(3) Schedule (SCH) Records - must be transmitted in ascending alpha sequence.
(4) Form (FRM) Records - must be transmitted in ascending numeric sequence.
(5) Payment Record
(6) Statement (STMnnn) Records for forms and schedules other than
Schedule K-1.
(7) Preparer Note Explanation
(8) Election Explanation
(9) Regulatory Explanation
(10) Schedule K-1 (Form 1041) Records - must be transmitted in ascending numeric
sequence.
(11) Schedule K-1 (Form 1041) Statement (Stmb99) Records if applicable, must be
transmitted in ascending numeric sequence and must trail the corresponding
Schedule K-1.
(12) State Record (Optional)
(13) Summary Record (REQUIRED)
(14) RECAP Record (REQUIRED): The end of a logical transmission will be signaled
by the literal "RECAPb" Field #0000 of the Record ID) followed by the RECAP
Record data and then the Record Terminus Character.
Note: Do not generate a page of a form or schedule if there are no entries on the page
record. A blank page (Record ID only) will cause the return to reject. (Except in
cases where multiple forms or schedules require that one page be present if the
other is).
.

.03 FIXED LENGTH OPTION (Fixed Format)
The Fixed Length Option requires that the entire tax return be transmitted exactly as
defined in the record layouts, and all fields must be present. If a field contains no data,
it must be blank-filled or zero-filled. A “F” in the Record Type Indicator (Field #0100) of
the Transmission (TRANA) Record should indicate the Fixed Format.
NOTE: Fixed and Variable data should not be submitted in the same transmission.
When the fixed length option is used, the following data field conventions must be
followed:
(1) Alphanumeric Fields - Fixed Format
(a) Left-justify the field with trailing blanks.
(b) Fields defined, as containing literal values (including embedded blanks) must be
as specified in the Record Layouts. Trailing blanks must be entered.
NOTE: The trailing blanks are not shown in the Record Layouts.
(2) Numeric Fields - Fixed Format
(a) Unsigned numeric fields: Right-justify with leading zeros.
(b) Signed numeric fields (money amounts): Right-justify with leading zeros,
reserving the right-most position for the sign. A blank ( ) indicates a gain and a
minus sign (-) indicates loss.
(c) Signed numeric fields that can also contain literal values: Enter signed numeric
fields as described above. When entering a literal value, left-justify and blank-fill
the field.

.04 VARIABLE LENGTH OPTION (Variable Format)
The Variable Length Option provides for the transmission of only key fields and
significant data fields within a return record. The TRANA, TRANB, Statement Record,
Summary, RECAP Records, Preparer Note, Election Explanation and Regulatory
Record must be transmitted in a Fixed Format.
(1) A “V” in the Record Type Indicator will indicate the Variable Format
(Field #0100) of the Transmission (TRANA) Record. In this format, the data field is
preceded by the applicable field identification number shown in specific record
layouts. The field identification number is enclosed within square bracket field
delimiters ([ ]).
NOTE: Variable and Fixed data should not be submitted in the same
transmission.
NOTE: The Record Control Information must precede any variable format
but must not be preceded by Field Numbers.
(2) The Record Control Information and the Record Terminus Character must remain
in Fixed Format. The individual data fields need only contain the significant data
(i.e., no leading zeros or trailing blanks).
(3) IMPORTANT: THE FOLLOWING THREE CHARACTERS left bracket "[", right
bracket "]", and pound sign or hash mark "#" ARE RESERVED AS DELIMITERS
AND MAY NOT APPEAR AS DATA CHARACTERS.
(4) For Variable Length Records the following data field conventions must be followed:
Alphanumeric Fields - Variable Format
1. Left - justify data in field. Do not enter leading blanks. Trailing blanks may be
dropped.
2. Fields defined as containing literal values must be as specified in the Record

Layouts. Only the value of the literal (including embedded blanks) must be
entered. Trailing blanks may be dropped.
Numeric Fields - Variable Format
1. Unsigned numeric fields, leading zeros must be dropped, except for date and
percentage fields.

.04 VARIABLE LENGTH OPTION (VARIABLE FORMAT) – (Continued)
2. Signed numeric fields (money amounts): Leading zeros may be dropped. For a
positive value, the trailing blank that indicates a gain is dropped. For a negative
value in a field that can contain either a gain or loss, the minus sign ("-") must
be entered in the last position of the signed numeric field.
3. Signed numeric field that can also contain literal values: Enter signed numeric
fields as described above. When entering a literal value, left-justify the field, it is
not necessary to enter trailing blanks.
4. Data is "butted up" (or concatenated) to field identifier with no intervening

spaces.
NOTE: The Byte Count must include the four character Byte Count field,
the record sentinel field and all left/right brackets including the field
numbers.
(5) Statement and Summary Records - Fixed Format
Because the individual data fields of the Statement and Summary Records are not
keyed to Field Sequence Numbers, all the data fields must be formatted as fixed
length fields, so the data will appear in the correct positions. If a field contains no
data, it must be blank-filled or zero-filled.
When transmitting in fixed format, each Statement and Summary Record will begin
the Record Control Information (Byte Count and Start of Record Sentinel fields) in
the same fixed format as shown in the Record Layouts. This is followed by the
opening square bracket field delimiter ([), the Record ID, the data fields formatted
as fixed length fields, the closing square bracket field delimiter (]), and the Record
Terminus Character (#).
See SECTION 4 for Statement Record information.

.01 TRANSMISSION RECORD (REQUIRED)
The first record on each file must be the Transmission (TRANA and TRANB) Record
that will identify the Transmitter, the file format and the specific file being transmitted.
The Transmitter is the firm transmitting directly to the IRS.
.02 TAX RETURN RECORD (Form 1041) (REQUIRED)
The second record is the Return Record. Each tax return must start with a Form 1041
Page 1 and followed by a Form 1041 Page 2, 3 and 4.
.03 SCHEDULE RECORD
If Schedule Records are included in the return they should follow the Form 1041 return
and be the second series of records. Each Schedule Record within a Form 1041
contains a Schedule Occurrence Number (Field #0005 for page 1). The Schedule
Occurrence Number increments by one for each succeeding schedule. If a return
contains several Schedules C and Schedules F, the Schedule C Schedule Occurrence
Number would begin with 0000001 for both pages, incremented by one for each
succeeding Schedule C. The first Schedule F Schedule Occurrence Number would
also begin with 0000001 on both pages 1 and 2 and would also be incremented by one
for each succeeding Schedule F (i.e., 0000002, 0000003, 0000004, etc). Each
schedule page should appear in ascending alphabetical order by schedule type. For
each schedule page filed the appropriate summary count should be incremented.
.04 FORM RECORD
If Form Records are included in the return they should be the third series of records and
should follow the schedules if present. Each form record within a Form 1041 return
contains a Form Occurrence Number (Field #0005). The Form Occurrence Number
increments by one for each succeeding form. If a return contains several Forms 4562
and Forms 4684, the Form 4562 Form Occurrence Number would begin with 0000001
for both page 1 and 2, incremented by one for each succeeding Form 4562. The first
Form 4684 Form Occurrence Number would also begin with 0000001 on both pages 1
and 2 and would also increment by one for each succeeding Form 4684 (i.e., 0000002,
0000003, 0000004, etc). Forms must be in ascending numeric sequence order.

.05 STATEMENT RECORD - (STMnnn)
(1) Statement Records are the series of records after Returns, Schedules, Forms and
Payment Record (if applicable), and can be used only where the Record Layout
specifies "STMbnn". Statement Records are only used WHEN:
a. The number of data items exceeds the number that can be contained in the
Field provided on the electronic form or schedule. Data must be provided on a
separate Statement (STM) Record; or
b. A statement of explanation is necessary under certain conditions (REQUIRED)
(2) An optional statement (marked with an asterisk '*' sign in the record layout) or a
required statement (marked with a commercial at sign '@' in record layout) will
contain at least one statement line record if corresponding fields contain significant
data, otherwise the fields should contain blanks.
(3) All Statement Records must be in Fixed Format.
(4) The first 55 characters of a statement record are a combination of specific data and
reserved fields. The record begins as: 0136, followed by ****. The total bytes for
each line must equal 136.
(5) Each line of a statement must contain the EIN of the primary taxpayer and is
considered a record itself.
(6) The Data Record field begins at position 56 and continues for 80 positions through
position 0135. All 80 positions must be populated. The record concludes at position
0136 with the Record Terminus character.
(7) Each Statement Record is given a sequential number from 001-96. Statement
References 97, 98, and 99 are for Schedules D,J, and K-1, respectively. See
Reject Code 296. References to statements on the tax return must be in ascending
numeric sequence and must be referenced in the same sequence as they appear
on the forms and schedules.
NOTE: Although Statement Record reference numbers must be in

ascending sequence, they do not have to be in consecutive
numerical sequence.
(8) Each Statement Record may have up to 99 pages and each page may consist of
50 lines per page.

.05 STATEMENT RECORD - (STMbnn) – (Continued)
(9) The 80 character literal description of data corresponding to any Statement Record
within the return, containing non-tabular data (e.g. Field #0380 in Form 1041), will
begin with line 1. Data should appear left justified as a continuous print line. The
same statement may be continued with additional lines, consecutively numbered,
until a maximum of 50 lines have been formatted for the first page or the end of the
information needed to be formatted as a statement has been reached, whichever
comes first. If additional lines are needed to complete a statement, an additional
page with a maximum of 50 lines may be formatted continuing with the line
numbering sequence starting with line one.
(10) The Statement Record with tabular data may contain column headings (tabular
column titles) spaced with the headings as they would appear on the printed form.
If the sta tement data does not require tabulation, free format is allowed.

.06 SCHEDULE K-1 (Form 1041) STATEMENT RECORD - (STMb99)
Statement (STMb99) – The Statement Record Literal for Schedule K-1 (Form 1041)
must be written as STMb99.
Free form Statement Record for Schedule K-1. The Statement Record for a Schedule
K-1 is used in place of paper attachments to the Schedule K-1. There is only 1
statement (STMb99) per Schedule K-1. The Schedule K-1 sequence range is 0000001-
9999999. Statements Records and the Schedule K-1 must have the same sequence
number and Employer Identification Number (EIN). A Schedule K-1 Statement Record
(STMb99) must trail the corresponding Schedule K-1. The Statement Record (STMb99)
for Schedule K-1 page 1 must trail the corresponding Schedule K-1 page 1. Each
Statement Record may have up to 99 pages and each page may consist of 50 lines per
page.
Example: (STM099)
Schedule K-1 Page 1 00-0000000 Sequence 1
STMb99 Page 1 00-0000000 LN 1 Sequence 1
Schedule K-1 Page 1 00-0000000 Sequence 1

Note: Statement Records (STM099 and STM100) may have up to 999 pages
with 50 lines per page.
.07 PREPARER NOTE EXPLANATION
The preparer record is to provide additional voluntary information related to the tax
return but not required to be attached to the return.

.08 ELECTION EXPLANATION
The election explanation record can be used when the taxpayer makes an election for
certain tax treatment, status, exception or exemption based on an instruction for the tax
form or in a related tax publication when there is no official IRS form designed for that
purpose.
.09 REGULATORY EXPLANATION
The regulatory explanation can be used when the taxpayer cites a specific
regulation for certain tax treatment, status, exception or exemption when there is
no official IRS form designed for that purpose.
.10 SUMMARY RECORD (REQUIRED)
The Summary Record or Schedule K-1 Summary Record is the final record for each
Form 1041 tax return. This record will contain filer identification data; counts of the
schedules, forms and statements included in one return; and indicators for paper
documents that are attached to Form 8453-F.
.11 RECAP RECORD (REQUIRED)
The RECAP Record is the final record in a return file. Fields in this record cross-
reference the transmitter's information from the first record of the Transmission (TRANA
and TRANB) Record. The RECAP Record contains a field that specifies the Total
Return Count (Field #0030) for all the records submitted within the transmission.
Note: The Preparer Note, Election Explanation and Regulatory Explanation Records
are allowed a maximum of 20 pages and 4,000 characters per page.

SECTION 5 TYPES OF ACCEPTABLE CHARACTERS, ETC.
.00 Name Controls in General:
• The Name Control consists of up to four alpha and /or numeric characters.
• The ampersand (&) and hyphen (-) are the only special characters allowed in the
Name Control.
• The Name Control can have less but no more than four characters.
• Note: Do not include “dba” (doing business as) or “fbo” (for benefit of) as part of
the Name Control.
Business Name Control Valid Characters
• Alpha (A – Z)
• Numeric (0 – 9)
• Hyphen ( - )
• Ampersand ( & )
Name
Name(s) Rule
Control
Estates: Estates:
Frank Walnut Estate, Alan WALN The Name Control is the first four
Beech, Exec. characters of the deceased individual's
last name.
Estate of Jan Poplar POPL Note: The decedent's name may be
followed by or preceded by "Estate" on
Homer J. Maple Estate MAPL the name line.
Publication 1438 November 2006 Section A 41

SECTION 5 NAME CONTROL, continued
Special Name Control Rules
• If the organization name control contains the name of an individual and the words
“Trust” and “Fund” are both present; apply the trust name control rules.
See item a. below.
• When the organization name contains the name of a corporation and the words
“Trust” and “Fund” are both present; apply the corporate name control rules.
See item b. below.
Trusts and Fiduciaries – Derive the

Trusts and Fiduciaries: Name Control from the name of the trust as
explained below.
a. Jan Fir Trust FBO Patrick a. If only an individual is listed, use the
Redwood Chestnut FIR first four characters of the last name.
Bank TTEE
Note: Never include any part of the
Donald C. Beech Trust BEEC word "trust" in the Name Control.
FBO Mary, Karen &
Testamentary Trust U/W

Margaret Balsam
Cynthia Fig & Laura BALS
Fir
Richard L. Aster Charitable ASTE

Remainder Unitrust
b. Cedar Corp. Employee CEDA b. When a corporation, association, or

Benefit Trust endowment is part of the Trust name,
use the first four characters of the name
Magnolia Association MAGN of the corporation, association, etc.
Charitable Lead Trust
Maple-Birch Endowment MAPL

Trust John J. Willow,
Trustee

SECTION 5 NAME CONTROL, continued
Name
Name(s) Rule
Control
Trusts and Fiduciaries, Trusts and Fiduciaries, cont’d
cont’d
c. Trust No. 12190 FBO 1219 c. For numbered trusts and GNMA Pools,
Margaret Laurel use the first four digits of the trust
number, disregarding any leading zeros
ABCD Trust No. 1036 and/or trailing alphas. If there are fewer
001036 Elm Bank than four numbers, use enough letters
TTEE from "GNMA" to complete the Name
Control.
0020, GNMA POOL 20GN
GNMA Pool No. 100G

00100B
d. Michael Teak Clifford d. If the Trust is a “Clifford” Trust, use the

TEAK last four characters of the last name.
Trust

SECTION 5 TYPES OF CHARACTERS
The following illustrates the various characters that are allowed in electronically filed
returns:
.01 ALPHA (A) A - Z Upper case alpha characters only. (Literal - must be in the
exact character string as shown in Section 11 Record Layouts)
.02 NUMERIC (N) 0 - 9 Numeric characters only - must be right-justified, zero-filled

when using fixed format.
(1) Money amount field (N) -12 characters - 11 numeric characters followed by a
minus sign (-) to represent a negative amount, or followed by a blank space to
represent a positive amount.
Whole dollars are only allowed (no cents); no decimals allowed;
Significant entries (not all zeros) - must be right-justified; zero-filled;
Non-significant entries - zero-filled or space/blank; no dollar signs, decimal points, or

other non-numeric characters are allowed.
(2) Percentage Fields for Form 1041 and related forms and schedules are 6 numeric
characters.
Must be left-justified, zero-filled and no decimal points entered. (The decimal point is
assumed to be between the third and fourth position).
EXAMPLE: 25.32% = 025320

105% = 105000
If less than 100% - precede with one zero
Non-significant Percentage Fields - zero-filled or space/blank
(3) Zip Code (N) - 12 character numeric field, must be left- justified. If using only 5 Zip
Code characters, the last 7 remaining digits must be either space/blank or zero-filled.
If using only 9 Zip Code characters, the last 3 remaining digits must be space/blank
or zero-filled.
EXAMPLE: nnnnnbbbbbbb
nnnnnnnnnbbb
nnnnnnnnnnnn

SECTION 5 TYPES OF CHARACTERS – (Continued)
(4) Other (N) - If present - must be all numeric, right-justified, zero-filled;
If not present - blank-filled unless otherwise specified in the Record Layout for that
field.
(5) Dates (DT) - M = Month, D = Day, Y = Year (YYYYMM, YYYYDD or YYYYMMDD) If

date is not known or covers various dates, the date must be blank filled.
.03 ALPHANUMERIC (A/N) A - Z (Uppercase), 0 - 9 and special characters as listed

below:
Literal must be the exact character string as shown in Section 11 Record Layouts.
(1) Special Data Characters - Only the following characters can be used in certain
cases: Ampersand (&); Blank ( ) - often shown as "b"; Hyphen (-); Percent (%); Slash
(/); (<) Less Than
(2) Special Delimiters - Only used to delimit:

Field numbers - Brackets - Left ([), Right (]);
Beginning of Record - asterisk (****)
End of Records - Pound Sign (#)
(3) Special Symbols and their hexadecimal conversion characters for ASCII and
EBCDIC are below:
ASCII EBCDIC ASCII EBCDIC

Symbol Hex Hex Symbol Hex Hex
[ 5B AD - 2D 60
] 5D BD & 26 50
# 23 7B / 2F 61
< 3C 4C % 25 6C
NOTE: Some of the above symbols are not permitted in certain fields.

04. ADDRESSES
1. Words may be abbreviated, using the standard abbreviations in Section 1, unless

the word is a proper name. See item .07 for a more detailed list.
EXAMPLES ENTER AS
South Court Street S COURT ST
Circle Drive CIRCLE DR
Lane Building LANE BLDG
Northeast Street NORTHEAST ST
Third Street THIRD ST
3 Ave. 3RD AVE
2. Do not use "#" symbol, "No.", or "Number" as a prefix to a house, apartment,

route, or P.O. Box.
3. Always add st, nd, rd, th, to a numbered street or avenue.
EXAMPLES: 1 = 1ST; 2 = 2ND; 3 = 3RD, etc.
4. Enter 1/2 as 1/2 (no blanks).
5. For a military overseas address, enter the letters "APO" or "FPO" in the first three
leftmost positions of the City Field.
(See Exhibit for list of valid APO/FPO City/State/Zip Codes).
6. When it is necessary to abbreviate the street address data, see Section 1 for the
recommended abbreviations.
05. CITY
The City Field will be invalid if it contains characters other than alpha or blank for
cities that are not foreign. (The only special character allowed is the blank, but it
must never be the first character). If the name of a city contains two words or
more, only one intervening space is allowed between consecutive words (e.g.,
New York).

Special Cases for Special Fields – (Continued)
.06 STATE
The State Abbreviation must be alpha and consistent with the standard state
abbreviations issued by the Postal Service. (See Pages 85 - 87 for the standard
Postal Service State Abbreviations, and Page 87 for the valid City/State/Zip
Code combinations for military personnel with an overseas address). The
abbreviations must be used for the State Abbreviation field and must correspond
with the valid range of the three high order zip code digits for each state.
NOTE: For Foreign Addresses enter a period and a blank (".b") in the State
Code field on the Schedule K-1 (Form 1041).
.07 ZIP CODE
Zip Code should be left justified. If there are only 5 zip code characters, the last 7
remaining digits may be either blank or zero-filled. If there are only 9 zip code
characters the last 3 remaining digits may be either blank or zero-filled. Zip Codes
must be within the valid range for that state.

.08 STREET ADDRESS ABBREVIATIONS
Word Abbreviation
and &
Air Force Base AFB
Apartment APT
Avenue AVE
Boulevard BLVD
Building BLDG
Care of, or In Care of %
Circle CIR
Court CT
Drive DR
East E
Fort FT
General Delivery GEN DEL
Heights HTS
Highway HWY
Island IS
Lane LN
Junction JCT
Lodge LDG
North N
Northeast, N.E. NE
Northwest, N.W. NW
One-fourth, One quarter 1/4
One-half 1/2
(all fraction, space before & after the number
e.g., 1012 1/2 ST)
Parkway PKY
Place PL
Post Office Box, P.O. Box PO Box
Route, Rte. RT
Road RD
R.D., Rural Delivery, RFD
R.F.D., R.R., Rural Route RR
South S
Southeast, S.E. SE
Southwest, S.W. SW
Square SQ
Street ST
Terrace TER
West W
NOTE: For a complete listing of acceptable address abbreviations, see Document 7475,
State Abbreviations, Major City Codes and Address Abbreviations.

.09 POSTAL SERVICE STATE ABBREVIATIONS AND VALID ZIP CODE RANGE(S).
State Abbrev Zip Code
Alabama AL 350nn-369nn
Alaska AK 995nn-999nn
American Samoa AS 967nn
Arizona AZ 850nn-865nn
Arkansas AR 716nn-729nn,
75502
California CA 900nn-908nn,
910nn-961nn
Colorado CO 800nn-816nn
Connecticut CT 060nn-069nn
Delaware DE 197nn-199nn
District of Columbia DC 200nn,
202nn-205nn
Fed. States FM 969nn
of Micronesia
Florida FL 320nn-339nn,
341nn, 342nn,
344nn, 346nn,
347nn, 349nn
Georgia GA 300nn-319nn,
39815, 39834,
399nn
Guam GU 969nn
Hawaii HI 967nn-968nn
Idaho ID 832nn-838nn
Illinois IL 600nn-629nn
Indiana IN 460nn-479nn
Iowa IA 500nn-528nn
Kansas KS 660nn-679nn
Kentucky KY 400nn-427nn,
45275
Louisiana LA 700nn-714nn,
71749

.09 POSTAL SERVICE STATE ABBREVIATIONS AND VALID ZIP CODE RANGE (S) –
Continued
Standard Postal Service State Abbreviations and Valid Zip Code range(s).
Maine ME 039nn-049nn
03801
Marshall Isl. MH 969nn
Maryland MD 206nn-219nn
20331
Massachusetts MA 010nn-027nn,
055nn
Michigan MI 480nn-499nn
Minnesota MN 550nn-567nn
Mississippi MS 386nn-397nn
Missouri MO 630nn-658nn
Montana MT 590nn-599nn
Nebraska NE 680nn-693nn
Nevada NV 889nn-898nn
New Hampshire NH 030nn-038nn
New Jersey NJ 070nn-089nn
New Mexico NM 870nn-884nn
New York NY 004nn, 005nn
100nn-149nn
06390
North Carolina NC 270nn-289nn
North Dakota ND 580nn-588nn
N. Mariana Isl. MP 969nn
Ohio OH 430nn-459nn
Oklahoma OK 730nn-732nn,
734nn-749nn
Oregon OR 970nn-979nn
Palau PW 969nn
Pennsylvania PA 150nn-196nn
Puerto Rico PR 006nn-007nn,
009nn
Rhode Island RI 028nn-029nn
South Carolina SC 290nn-299nn
South Dakota SD 570nn-577nn
Tennessee TN 370nn-385nn

.09 POSTAL SERVICE STATE ABBREVIATIONS AND VALID ZIP CODE RANGE(S) –
Continued
Texas TX 733nn,
750nn-799nn,
885nn,
73949
Utah UT 840nn-847nn
Vermont VT 050nn-054nn,
056nn-059nn
Virginia VA 20041, 20301,
20370, 201nn,
220nn-246nn
Virgin Isl. VI 008nn
Washington WA 980nn-986nn,
988nn-994nn
West Virginia WV 247nn-268nn
Wisconsin WI 49936,
530nn-549nn
Wyoming WY 820nn-831nn
.10 APO/FPO CITY/STATE/ZIP CODES FOR MILITARY ADDRESSES OVERSEAS
City State Zip Code

APO or FPO AA 340nn
APO or FPO AE 090nn-098nn
APO or FPO AP 962nn-966nn

Foreign Country Code Table
This Table provides the acceptable foreign country code that may be entered
on Form 1041 returns with foreign addresses.
Note: Rows in bold indicate a correction.
Foreign Countries
If Alpha Country
Then Insert the Following Country
Code is…
AA Aruba
AC Antigua & Barbuda
AE United Arab Emirates
AF Afghanistan
AG Algeria
AJ Azerbaijan
AL Albania
AM Armenia
AN Andorra
AO Angola
AR Argentina
AS Australia
AT Ashmore & Cartier Is
AU Austria
AV Anguilla
AX Akrotiri Sov Base Area
AY Antarctica
BA Bahrain
BB Barbados
BC Botswana
BD Bermuda
BE Belgium
BF The Bahamas
BG Bangladesh
BH Belize
BK Bosna-Herzegovina
BL Bolivia
BM Burma
BN Benin
BO Belarus
BP Solomon Islands
BQ Navassa Island
BR Brazil
BS Bassas da India

Foreign Country Code Table, continued…..
BT Bhutan
BU Bulgaria
BV Bouvet Island
BX Brunei
BY Burundi
CA Canada
CB Cambodia
CD Chad
CE Sri Lanka
CF Congo
CG Dem Rep of Congo
CH China
CI Chile
CJ Cayman Islands
CK Cocos Island
CM Cameroon
CN Comoros
CO Columbia
CR Coral Sea Islands Territory
CS Costa Rica
CT Central African Republic
CU Cuba
CV Cape Verde
CW Cook Islands
CY Cyprus
DA Denmark
DJ Djibouti
DO Dominica
DQ Jarvis Island
DR Dominican Republic
DX Dhekelia Sov Base Area
EC Ecuador
EG Egypt
EI Ireland
EK Equatorial Guinea
EN Estonia
ER Eritrea
ES El Salvador
ET Ethiopia
EU Europa Island
EZ Czech Republic
FG French Guiana

FI Finland
FJ Fiji
FK Falkland Islands
FO Faroe Islands
FP French Polynesia
FQ Baker Island
FR France
FS Fr Southern & Antarctic Lands
GA The Gambia
GB Gabon
GG Georgia
GH Ghana
GI Gibraltar
GJ Grenada
GK Guernsey
GL Greenland
GM Germany
GO Glorioso Islands
GP Guadeloupe
GR Greece
GT Guatemala
GV Guinea
GY Guyana
GZ Gaza Strip
HA Haiti
HK Hong Kong
HM Heard Is & McDonald Is
HO Honduras
HQ Howland Island
HR Croatia
HU Hungary
IC Iceland
ID Indonesia
IM Isle of Man
IN India
IO British Indian Ocean Terr
IP Clipperton Islands
IR Iran
IS Israel
IT Italy
IV Cote d’Ivoire
IZ Iraq

JA Japan
JE Jersey
JM Jamaica
JN Jan Mayen
JO Jordan
JQ Johnston Atoll
JU Juan de Nova Island
KE Kenya
KG Kyrgyzstan
KN Dem People’s Rep of Korea
KQ Kingman Reef
KR Kiribati
KS Republic of Korea
KT Christmas Island
KU Kuwait
KZ Kazakhstan
LA Laos
LE Lebanon
LG Latvia
LH Lithuania
LI Liberia
LO Slovakia
LQ Palmyra Atoll
LS Liechtenstein
LT Lesotho
LU Luxembourg
LY Libya
MA Madagascar
MB Martinique
MC Macau
MD Moldova
MF Mayotte
MG Mongolia
MH Montserrat
MI Malawi
MJ Montenegro
MK Macedonia
ML Mali
MN Monaco
MO Morocco
MP Mauritius
MQ Midway Islands

MR Mauritania
MT Malta
MU Oman
MV Maldives
MX Mexico
MY Malaysia
MZ Mozambique
NC New Caledonia
NE Niue
NF Norfolk Island
NG Niger
NH Vanuatu
NI Nigeria
NL Netherlands
NO Norway
NP Nepal
NR Nauru
NS Suriname
NT Netherlands Antilles
NU Nicaragua
NZ New Zealand
PA Paraguay
PC Pitcairn Is lands
PE Peru
PF Paracel Islands
PG Spratly Islands
PK Pakistan
PL Poland
PM Panama
PO Portugal
PP Papua New Guinea
PU Guinea-Bissau
QA Qatar
RB Serbia
RE Reunion
RO Romania
RP Philippines
RS Russia
RW Rwanda
SA Saudi Arabia
SB St Pierre & Miquelon
SC St Kitts

SE Seychelles
SF South Africa
SG Senegal
SH St Helena
SI Slovenia
SL Sierra Leone
SM San Marino
SN Singapore
SO Somalia
SP Spain
ST St Lucia
SU Sudan
SV Svalbard
SW Sweden
SX S Georgia & S Sandwich Is
SY Syria
SZ Switzerland
TD Trinidad and Tobago
TE Tromelin Island
TH Thailand
TI Tajikistan
TK Turks & Caicos Islands
TL Tokelau
TN Tonga
TO Togo
TP Sao Tome and Principe
TS Tunisia
TT East Timor
TU Turkey
TV Tuvalu
TW Taiwan
TX Turkmenistan
TZ Tanzania
UG Uganda
UK Great Britain
UP Ukraine
UV Burkina Faso
UY Uruguay
UZ Uzbekistan
VC St Vincent & Grenadines
VE Venezuela
VI British Virgin Islands

VM Vietnam
VT Vatican City
WA Namibia
WE West Bank
WF Wallis and Futuna
WI Western Sahara
WQ Wake Island
WS Western Samoa
WZ Swaziland
XA Ascension
XC Channel Islands
XE England
XI Aland Island
XM Myanmar
XN Northern Ireland
XR Slovak Republic
XS Scotland
XT Tristan Da Cunha
XW Wales
XY Canary Islands
XZ Azores
YI Yugoslavia
YM Yemen
ZA Zambia
ZI Zimbabwe

SECTION 6 ACKNOWLEDGEMENT FILE COMPONENTS
.01 ACKNOWLEDGEMENT FILE COMPONENTS
1. Every transmission will be acknowledged by the return of an Acknowledgement File

(ACK File) to the transmitter. The Acknowledgement File identifies which returns have
been accepted, rejected, or identified as duplicates. The Acknowledgement File will
be available from the IRS service center to the Transmitter within two workdays from
the original transmission. The Acknowledgement File must be retrieved before
sending a return file transmission.
2. If the entire transmission is rejected by the Unisys programs, the ACK File will
contain the following :
a. The original transmitter records (TRANA and TRANB).
b. One ACK Record Set consisting of an ACK Key Record with a “T” in the
Acceptance Code Field, and one ACK Error Record containing all transmission
reject errors related to this transmission.
c. The RECAP Acknowledgement Record (ACK RECAP Record) with fields

pertaining to accepted and rejected returns zero-filled.
3. If the transmission is accepted, the Acknowledgement File will contain the following:
a. Next, an Acknowledgement Record (ACK Record Set) is sent for each

recognizable return transmitted.
b. Next, the RECAP Acknowledgement Record (ACK RECAP Record), which is

the original RECAP Record updated with counts of the total accepted,
duplicated, rejected returns, and IRS computed return count.
c. Finally, the FEPS generated Acknowledgement File Name containing an ETIN

and an IRS generated sequence number.

.01 ACKNOWLEDGEMENT FILE COMPONENTS – (Continued)
4. The acknowledgement of a partnership return is the ACK Record Set. An ACK

Record Set consists of one ACK Key Record for an accepted return, or o ne ACK Key
Record followed by up to 12 ACK Error Records for a rejected return.
a. The ACK Key Record contains information to identify the return it represents, plus
a field to indicate how many (if any) ACK Error Records follow. See the
Acknowledgement Key Record Layout for the Values of the Acceptance Code.
b. If present, each ACK Error Record will contain data defining the Form Record
Number, the Form Occurrence for multiple occurrences of forms or schedules, the
Field Sequence Number, and the Error Reject Code describing the specific error
encountered – for up to eight unique errors.
5. Any tax return with an “A” in the Acceptance Reject Code Field has been accepted as
a filed tax return and will be processed in the same manner as a return submitted as a
paper document. This does not imply that the return will pass all IRS Service Center
validity checks or post to the IRS Master File without delays.
6. If an ACK KEY Record contains a “R” in the Acceptance Code Field, the return has
been rejected due to a fatal error involving the return format, internal consistency, or
data errors in a key field, and must be corrected and resubmitted to the IRS to be
considered as a filed return.
7. If an ACK KEY Record contains a “D” in the Acceptance Code Field, the return has
been identified as a duplicate record, (i.e., a return record has previously been
transmitted and accepted for the Primary EIN) or 2 or more returns with the same
Primary EIN have been submitted on one transmission.
8. Up to 96, three –position, Reject Codes may be furnished to the Electronic Filer on
the ACK Error Record(s). Filers should use these Error Reject Codes to determine
the source of the error causing the return or transmission to reject. Error Reject Code
“999” is generated if more than the maximum number of reject conditions (96) are
identified.
9. Error Reject Codes and references to validation criteria related to the errors are listed
in SECTION 7. Filers should use this information to resolve reject conditions. When a
condition cannot be resolved with the information provided, the filer should contact the
Electronic Filing Unit at the Ogden IRS Center for assistance at
(866) 255-0654.

02. RECEIVING THE ACKNOWLEDGEMENT FILE
1. After the FEPS has verified that the transmitter is an authorized user and after a
VALID logon, the following messages are sent from the FEPS back to the
transmitter:
ARE YOU READY TO RECEIVE ACKNOWLEDGMENT FILE(S) - (Y/N)? [N]
NOTE: The default is N, to receive ackno wledgment files, you must enter "Y" or
"y", followed by carriage return "<cr>" to override. If not, you will be disconnected
because it is a requirement of IRS e-file to pick up ACK Files timely. The next time
you logon, you will be sent a Communications Error Acknowledgment File with the
following message:
TRANSMITTER WAS NOT READY TO RECEIVE ACKNOWLEDGMENT FILE
2. If an Acknowledgment File (Ack File) for a previous transmission of electronic

returns or any Communications Error Acknowledgment Files from a previous
aborted transmission is ready, it will be transmitted from the FEPS to the filer
before any new returns can be transmitted to the Service. Be aware of multiple
ACK Files.
3. If the Acknowledgment File is not received within two workdays, or if

acknowledgments are received for returns which were not transmitted on the
designated transmission, immediately contact the Electronic Filing Unit Help Desk
at the Ogden IRS Center for assistance at (866) 255-0654.
4. The transmitter should match the Acknowledgment File back to the original file
transmitted by using the IRS-assigned file name, a combination of ETIN and
sequence number. If no ACK File is received, call the Help Desk to be sure that
there is not a processing delay. Any electronically transmitted return which is not
acknowledged by the Service has NOT been accepted for processing, and must
be resubmitted and acknowledged as accepted before it is considered a filed
return.
5. When a return has been rejected after three attempts, contact the Electronic
Filing Unit Help Desk at the Ogden IRS Center for assistance.
6. NOTE: If using XMODEM and any other YMODEM protocol, the

Acknowledgement Files are concatenated within a single transmission. The
receiver must name the file and must look for each RECAP Record to find each
Acknowledgement File.

02. RECEIVING THE ACKNOWLEDGEMENT FILE – (Continued)
7. NOTE: If using YMODEM-BATCH (FTPI “y” or “Y”), then the Acknowledgement

Files are sent separately within the transmission. Block zero (“0”) identifies the
filename. Data is transmitted starting in Block one (“1”) up to Block “255” and then
rolls to Block “0”. The last block for the file is padded with “Ctrl Z” characters. The
next transmission packet should be the End of Transmission (EOT) character. If
there is another file, the next block, Block “0” will contain the next filename.
Otherwise a Block “0” without a filename will be followed by the EOT character.
8. NOTE: If using ZMODEM or YMODEM Batch, Acknowledgment Files are sent

separately within the transmission, with “zfile” and “eof” in between each file, with
a “zfin” at the end of all files. The IRS system will supply the file name (ETIN plus
sequence number) to the Transmitter at the end of the “Successful Completion”
message.

.03 ACKNOWLEDGMENT FILE RECORD LAYOUTS
1. ACK Key Record
Field# Identification Length Description
Byte Count 4 "0120"
Start of Record Sentinel 4 "****"
0000 Record Identification 6 "ACKbbb”
0010 Client ID 3 N
0015 Bought/Sold Indicator 1 X or Blank
0020 Employer Identification No. 9 N

(Estate or Trust’s EIN)
0030 Return Sequence Number 16 Numeric ETIN (5)

Transmitter’s Use Code (2)
Julian Day (3)
Trans Sequence Number (2)
Sequence Number for Return (4)
0040 Filler 12 Blanks
0050 Acceptance Code 1 "A" = Accepted

"R" = Rejected
"D" = Duplicated Return
"T" = Transmission Rejected
0060 Filler 2 Blank
0070 Filler 1 Blank
0080 Date Accepted 8 YYYYMMDD
0090 Return DLN 14 N
0100 Reserved 2 Blanks
0110 Total Error Count 2 N
0120 State Code 2 A/N
0130 Total State Rejected 7 N
0140 Total State Accepted 7 N
0150 Payment Acknowledgment Literal 14 “PYMT RQST RCVD” OR Blank
Record Terminus Character 1 "#"

.03 ACKNOWLEDGMENT FILE RECORD LAYOUTS - (continued)
2. ACK Error Record
Byte Count 4 "0120"
0000 Record Identification 6 "ACKRbb"
0010 Employer Identification No 9 N

(Partnership’s EIN) (Must match ACK Key Record)
0020 Error Record Sequence Number 7 N Range: 0000001 – 9999999

(Record Number Within Transmission)
0040 Error Form Record ID 6 A/N
0050 Error Form Record Type 6 A/N
0060 Error Form Page Number 5 N
0070 Error Form Occurrence 7 N Range: 0000001 - 9999999
0080 Error Field Sequence Number 4 N
0090 Error Reject Code 3 N
0100 Record Number 8 N
0110 Reject Code Description 48 A/N

.03 ACKNOWLEDGMENT FILE RECORD LAYOUTS - (continued)
3. ACK Recap Record
Byte Count 4 "0120"
0000 Record Identification 6 "RECAPb”
0030 Total Return Count 6 N
0040 Electronic Transmitter 7 N

Identification Number (ETIN)
0050 Julian Day of Transmission 3 N
0060 Transmission Sequence Number 2 N

for Julian Day In (Field #0050)
0070 Total Accepted Returns 6 N
0080 Total Duplicated Returns 6 N
0090 Total Rejected Returns 6 N
0120 IRS Computed Return Count 6 N
0140 Global Transmission Key 20 A/N

.04 EXAMPLES OF ACKNOWLEDGMENT “ACK” RECORDS
1. Example of Accepted Refund Return:
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’S
AGENTbB20030201199900103201AVbbbbbbbbbbbbCbbbbbbPFb#0120****TRANBb1
234567893131bDEMOCRATbRDbbbbbbbbbbbbbbbbbbbOGDENbbbUTbb84241bbbb
bbbbbbbbbbbbbb8011234567bbbbbbbbbbbbbbbb#0120****ACKbbb001X4100000011
999001032010001bbbbbbbbbbbbAbbb2003020172265032006942bb00NY00000000000
001PYMTbRQSTbRCVDbbbb#0120****RECAPbbbbbbbbbbbbbbb00000719990010320
1000007000000000000bbbbbbbbbbbb000007bbbbbbbbbbbbbbbbbD20020201123045.
6789#
2. Example of Rejected Refund Return (Address field missing on Form 1041 – Reject
Code 224):
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER'
SbAGENTB20030201999001103201AVbbbbbbbbbbbbCbbbbbbPFb#0120****TRANBb
1234567893131bDEMOCRATbRDbbbbbbbbbbbbbbbbbbbOGDENbbbUTbb84241bbb
bbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#0120****ACKbbb001X41000000
21999001032010001bbbbbbbbbbbbRbbb2003020172265032006952bb01NY00000010
000000PYMTbRQSTbRCVDbbbb#0120****ACKRbb4100000020000022bbFRMbbb104
1bbPG01b0000001009022400000022THEbSTREETbADDRESSbMUSTbBEbSIGNIFIC
ANTbbbbbbbbbb#0120****RECAPbbbbbbbbbbbbbbb00000719990010320100000600
0000000001bbbbbbbbbbbb000007bbbbbbbbbbbbbbbbbD20020201123045.8889#
3. Example of Rejected Transmission (Duplicate Transmission – Reject Code 002):
0120****TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER
'SbAGENTB20030201199900103201AVbbbbbbbbbbbbCbbbbbbPFb#0120****TRANB
b1234567893131bDEMOCRATbRDbbbbbbbbbbbbbbbbbbbOGDENbbbUTbb84201b
bbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#0120****ACKbbb001X41000
00031999001032010001bbbbbbbbbbbbTbbb2003020172265032006952bb01NY00000
010000000PYMTbRQSTbRCVDbbbb#0120****ACKRbb4100000030000002bbTRANB
bbbbbbbbbbbb0000001000000200000001AbDUPLICATEbTRANSMISSIONb(TRANA)
bISbNOTbALLOWEDb#0120****RECAPbbbbbbbbbbbbbbb000007199900103201000
000000000000000bbbbbbbbbbbb000007bbbbbbbbbbbbbbbbbD20020201123045.56
89#

SECTION 7 EFS TRANSMISSION VALIDATION
The Electronic Filing System (EFS) also validates the Transmission (TRANA and
TRANB) Records. The following Error Reject Codes (ERC) and Validation Criteria
pertain to the TRANA and TRANB Records only. The error reject code values will be
generated and listed on the Acknowledgment Report whenever an invalid condition is
met.
.01 EFS TRANSMISSION VALIDATION CRITERIA
REJECT VALIDATION CRITERIA

CODE
The following conditions will reject returns within a transmission:
002 A duplicate Transmission (TRANA) is not allowed.
012 If the transmission date (Field #0050) on the Transmission (TRANA) record
is not valid.
032 If the Field Number does not exist.

(Variable Length Data Only)
034 If Record ID or TYPE or Page Number are not valid on all records within the
return.
(Fixed and Variable Length Data)
040 If record has an invalid record length

(Fixed Length Data Only)
042 If record is missing the Record Terminus Character (#).

044 Byte count not numeric.

048 First character after Record-Control-Information (position 3) is not “[“ or “#”.

(Variable Length Data Only)
050 If a delimiter character (#) is found within the Record- Control-Information

(First 42 characters). (Variable Length data only)

CODE
052 Field Number is not four characters in length, or missing right bracket.
(Variable Length data only)
054 Unmatched Left bracket ("[") found.

056 Duplicate Field Number

058 Data too large for field

060 Missing data

062 Unmatched right bracket ("]") found

064 The Field Number is for data within Record-Control-Information.


SECTION 8 VALIDATION OF PAYMENT RECORD
.01 PAYMENT RECORD VALIDATION CRITERIA
The following Reject Codes and validation criteria pertain to the Payment Record.

CODE
066 If the Payment Ein (Field #0003) does not match the data from the 1041
EIN (Field #0003) tax return record.
068 If the daytime telephone number (Field #0090) does not contain te n (10)
numeric characters or contain all zeros.
070 If the RTN (Field #0030) is not all numeric.
072 If the first two characters of the RTN (Field #0030) are not in the valid range
“01-12 or 21-32”.
074 If the RTN (Field #0030) is not present on the Financial Organizational
Master file.
076 The Bank Account Number (Field #0040) may no t be blank or contain other
than the allowed values.
Valid Values: A-Z; 0-9; or “-”, or spaces.
078 If Bank Account Type (Field #0050) is not equal to “1” or “2”.
080 If the payment amount (Field #0060) does not contain only numeric
characters and is not greater than zero.
082 If the payment amount (Field #0060) does not equal the Net Tax Due
Amount (Field 0780) of the 1041 tax return.
083 If the Payment Record is present, Field 0080 must equal the current processing
year.
084 If the 1041 tax return is rejected then the payment record is rejected.
086 If the payment record is rejected then the 1041 tax return is rejected.

SECTION 9 VALIDATION OF FORMS AND SCHEDULES
.01 GENERAL VALIDATION CRITERIA
The following Reject Codes and validation criteria pertain to the Form 1041 and Schedule
k-1, Statements and all other Forms and Schedules.

CODE
102 If the Tax Period (Field #0005), Form 1041 is not in the valid format.
(See the instructions on Page 71).
104 If the Tax Period (Field #0005), on Form 1041 Return Record is equal to
200612 and the Fiscal year ending (Field #0020) on the Return Record is not
equal to December 31, 2006 (20061231) or spaces.
106 If the Tax Period (Field #0005) on Form 1041 is within the valid range, and the
Fiscal Year Ending (Field #0020) is not in the range.
VALID TAX PERIOD: 200701, 200702, 200703, 200704, 200705, 200706
108 If the Tax Period (Field #0005), Form 1041 is a valid Fiscal Year and the Fiscal
Year Beginning (Field #0010) or Fiscal Year Ending (Field #0020) on Form
1041 is equal to blanks.
VALID TAX PERIOD: 200701, 200702, 200703, 200704, 200705, 200706
110 E-file does not allow a Tax Period (Field #0005 on Form 1041) of 200707 or
greater.
115 If Form 1041, page 1, Field 0005 is equal to nnnn12, then Schedule K-1,
Fields 0010 and 0020 must equal to blank.
If Form 1041, page 1, Field 0010 is significant, then it must be equal to

the entry on Schedule K-1, Field 0010.
If Form 1041, page 1, Field 0020 is significant, then it must be equal to

the entry on Schedule K-1, Field 0020.
120 If the return is a short period return (Form 1041 fields 0010, 0020 < twelve months)
and the Initial Return (Field #0210) and Final Return (Field #0220)) on Form
1041, Page 1 are both blank.
122 The Employer Identification Number and the Name Control on the return do not
match information on the IRS National Account Profile database.
Exception: This reject code will not apply when using the following EIN range
during BATS only: Valid range: 41-0000001 through 41-0001000.

**** The following instructions pertain to Reject Codes 102 through 110:
Tax Period:
Form 1041 Field #0005 of the Record Identification
(1) The valid tax periods for Tax Year 2006 are:
(a) Calendar Years returns – 200612

(b) Fiscal Year Returns Ending Periods – 200701, 200702, 200703, 200704,
200705, 200706
(2) The Tax Period, Field #0005 in the Return Record is composed of a numeric month
and year of the Calendar/Fiscal Year Ending for which the return is being filed. The
format is YYYYMM (YY=year and MM=month).
Example: A return with a Fiscal Year Ending of February 15, 2007 will be assigned a
Tax Period of 200702. Returns filed under the 52-53 week rule may end not more than 6
days before or more than 3 days after the close of the month. They should be assigned a
Fiscal Year Ending based on that month (i.e., if the ending date is June 3, 2007, the Tax
Period field will be 200705 or if the ending date is June 25, 2007, the Tax Period is
200706).
123 If the Tax Period (Field 0006) of Form 8913 is not a valid tax period.
Valid tax periods are: Calendar Year Returns: 200612.
Fiscal Year Returns: 200701 through 200706.

CODE
124 The following Forms/Schedules must be submitted in the proper sequence as

illustrated below: Note: Please read “**” at the end of this list.
Form 1041 Page 1 & 2 REQUIRED

Page 3, 4 Optional **
Schedule C Page 1 & 2 Optional **
Schedule C-EZ Page 1 Optional
Schedule D Page 1 & 2 Optional **
Schedule E Page 1 & 2 Optional
Schedule F Page 1 & 2 Optional **
Schedule H Page 1 & 2 Optional **
Schedule J Page 1 & 2 Optional **
Form 1116 Page 1 & 2 Optional **
Form 2210 Page 1, 2, 3, and 4 Optional **
Form 2210F Page 1 Optional
Form 2439 Page 1 Optional
Form 3800 Page 1 & 2 Optional
Form 4136 Page 1, 2, 3, 4 Optional
Form 5884A Page 1 Optional
Form 6765 Page 1 & 2 Optional *
Form 8275-R Page 1 & 2 Optional
Form 8582 Page 1, 2, & 3 Optional
Form 8582-CR Page 1 & 2 Optional **
Form 8609-A Page 1 Optional

CODE
124 Proper Sequence of Forms/Schedules

(Continued)

Payment Record Optional
Statement Records Optional
Preparer Note Optional
Election Explanation Optional
Regulatory Explanation Optional
Schedule K-1 Page 1 Optional
Schedule K-1 Statement Records Optional
State Records Optiona l
Summary Record REQUIRED
** IF PAGE 2 IS PRESENT THEN PAGE 1 IS REQUIRED EXCEPT FOR

SCHEDULE E AND FORM 6765. (SCHEDULE E AND FORM 6765, PAGE 1 IS NOT
REQUIRED EVEN IF PAGE 2 IS FILED.)
ALSO, IF PRESENT, PAGE 2 MUST FOLLOW PAGE 1 OF THE SAME FORM.
FOR FORM 2210, IF A PAGE 2, OR 3, OR 4 ARE PRESENT, THEN PAGE 1 MUST

ALSO BE PRESENT. ALSO, THE FOLLOWING PAGE COMBINATIONS ARE
REQUIRED FOR FORM 2210: PAGE 1 ONLY, PAGES 1 AND 2 ONLY, PAGES 1 AND
3 ONLY, OR PAGES 1, 3, AND 4 ONLY.
FOR FORM 4136, PAGE 4 MAY BE FILED WITHOUT PAGES 1-3. HOWEVER, IF
PAGES 1, 2, OR 3 ARE PRESENT, PAGE 4 IS REQUIRED.
126 If Pages 1, or 2, or 3 of Form 4136 are present, Page 4 is required. Page 4

may be filed without pages 1 through 3, but pages 1, 2, or 3 may not be filed
without Page 4.
128 If duplicate returns were submitted.

CODE
132 If page one (1) of Form 1041 is not present.
134 If page two (2) of Form 1041 is not present.
148 If the Schedule Occurrence Number (Field #0005) on Page 1 of a schedule is not
in ascending, numeric sequence and within the valid range.
If the Form Occurrence Number (Field #0005) on Page 1 of a form is not in

ascending, numeric sequence and within the valid range.
150 If the Schedule Occurrence Number on Page 2 of a schedule is not equal to the
Schedule Occurrence Number (Field #0005) on Page 1 of a schedule.
If the Form Occurrence Number on Page 2, 3 or 4 of a form is not equal to the

Form Occurrence Number (Field #0005) on Page 1 of a form.
158 If the Employer Identification Number (EIN) is not numeric.
162 If the EIN is not nine numeric characters. The first two (2) positions of the EIN
must represent a valid EIN prefix equal to one of the following:
01, 02, 03, 04, 05, 06, 10, 11, 12, 13, 14, 15, 16, 20, 21, 22, 23, 24, 25, 26, 27,
30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 50, 51,
52, 53, 54, 55, 56, 57,58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72,
73, 74, 75, 76, 77, 80, 81, 82, 83, 84, 85, 86, 87, 88, 90, 91, 92, 93, 94, 95, 96,
97, 98, 99
164 The Employer Identification Number (EIN) of the 1041 Record ID (Field 0003)
must be present and equal to the EIN of the Record ID on all multiple pages of
forms, schedules, and statement records within the return.
Forms/Schedules Field Number

Form 1041 Page 1, 2, 3, 4 0040, 0923, 1513, 2054
Schedule C Page 1, 2 0003, 0583
Schedule C-EZ Page 1 0003
Schedule D Page 1, 2 0003, 1753
Schedule E Page 1, 2 0003, 1003
Schedule F Page 1, 2 0003, 0773
Schedule H Page 1, 2 0003, 0163
Schedule J Page 1, 2 0003, 0733
Schedule K-1 Page 1 0003
Form 1116 Page 1, 2 0003, 1003

CODE (Continued)
164 EIN in the Record ID section of Form 1041, continued.

Form 2210 Page 1, 2, 3, 4 0003, 0176, 0223, 1273,
Form 2210F Page 1 0003
Form 2439 Page 1 0003
Form 3468 Page 1 0003
Form 3800 Page 1, 2 0003, 1003
Form 4136 Page 1, 2, 3, 4 0003, 0603, 0880, 3893
Form 4255 Page 1 0003
Form 4562 Page 1, 2 0003, 0803
Form 4684 Page 1, 2 0003, 0493
Form 4797 Page 1, 2 0003,1383
Form 4835 Page 1 0003
Form 4952 Page 1 0003
Form 4970 Page 1 0003
Form 4972 Page 1 0003
Form 5884 Page 1 0003
Form 5884A Page 1 0003
Form 6198 Page 1 0003
Form 6252 Page 1 0003
Form 6478 Page 1 0003
Form 6765 Page 1, 2 0003, 0446
Form 8082 Page 1, 2 0003, 0523
Form 8271 Page 1 0003
Form 8275 Page 1, 2 0003, 0423
Form 8275-R Page 1, 2 0003, 0423
Form 8582 Page 1, 2, 3 0003, 0243, 2163
Form 8582-CR Page 1, 2 0003, 0253
Form 8586 Page 1 0003
Form 8609-A Page 1 0003
Form 8801 Page 1, 2 0003, 0293
Form 8820 Page 1 0003
Form 8824 Page 1, 2 0003, 0226
Form 8829 Page 1 0003
Form 8860 Page 1 0003
Form 8864 Page 1 0003
Form 8874 Page 1 0003
Form 8881 Page 1 0003
Form 8882 Page 1 0003
Form 8886 Page 1, 2 0003, 0603
Form 8896 Page 1 0003
Form 8913 Page 1 0003
(Continued on next page.)

CODE (Continued)
164 EIN in the Record ID section of Form 1041, continued.

Statement Record 0003
Preparer Note 0003
Election Explanation 0003
Regulatory Explanation 0003
Summary Record 0007
170 All digits o f the Employer Identification Number (EIN) cannot be the
same numbers. (e.g. 999999999, 888888888, 777777777, etc.)
174 The Beneficiary’s Identifying Number (Field #0180) on the Schedule K-1, Page
1, must be numeric or equal to the literal “APPLD FOR” or “FORM1042S”.
175 The Preparers Taxpayer Identification Number, SSN or PTIN (Field #0850)
on Form 1041 must be in the following format if significant:
If PTIN - VALID FORMAT: Pnnnnnnnn - The first position must always contain
a “P” followed by 8 numerics, and not equal to all zeroes or all nines.
If SSN - must be numeric and cannot be all zeroes or all nines
192 All date Fields must be in the valid format and fall within the valid range.
NOTE: Fiscal year returns have a different valid range than the range shown
below. See Reject Codes 106 and 108.
VALID FORMAT: YYYYMMDD, YYYYMM

VALID RANGE: MM = 01-12, DD = 01-31, YYYY = 2007 or less
193 If the Fiscal Year Beginning (Field #0010) is not valid.
194 If the Fiscal Year Ending (Field #0020) is not valid.
196 If the Fiscal Year Beginning (Field #0010) and the Fiscal Year Ending (Field
#0020) on Form 1041 is significant and the year digits of the Fiscal Year
Ending is less than the year digit of the Fiscal Beginning.

CODE
NAME CONTROL (Field #0030):

198 The Name Control (Field #0030) on Form 1041, Page 1, must be present.
200 The first position of the Name Control (Field #0030) on Form 1041, Page 1
must be valid and left-justified.
VALID CHARACTERS: A-Z (Alpha), 1-9 (Numeric)
202 The second, third and fourth positions of the Name Control (Field #0030) if
present, must consist of only valid characters.
VALID CHARACTERS: A-Z (Alpha), 0-9 (Numeric), Ampersand (&),

Hyphen (-), or blanks
204 The Name Control (Field #0030) on Form 1041, Page 1, may have a maximum
of four characters and a minimum of two characters. Spaces, if applicable, are
allowed only in positions three and four.
206 The Name Control (Field #0030) on Form 1041, Page 1 must not be equal to
zeros if the name line (Field #0060) on the return record is equal to “GNMA”,
“GINNIE MAE”, “FNMA”, OR “FANNIE MAE”.
NAME LINE 1 (Fields #0060, #0070, #0190):

208 The first Name Line (Field #0060) on Form 1041, Page 1, must be present.
Name Line Fields #0060, #0070, #0190, on the Schedule K-1 must be present.
210 The first Name Line (Field #0060) on Form 1041, Page 1, must be
left-justified and significant. (Leading space or spaces are not allowed)
Name Line Fields #0060, #0070, and #0190 on the Schedule K-1 must be left-
justified and significant.
212 The first Name Line (Field #0060) on Form 1041, Page 1, must contain only
valid characters.
Name Line Fields #0060, #0070, and #0190 on the Schedule K-1 must contain
only valid characters.

Hyphen (-) or blanks

CODE
NAME LINE 1 (Fields #0060, #0070, #0190): continued….

214 The first Name Line (Field #0060) on Form 1041, Page 1, must not have two
(2) or more consecutive embedded spaces.
Name Line Fields #0060, #0070, and #0190 on the Schedule K-1 must not
have two (2) or more consecutive embedded spaces.
NAME LINE 2 (Field #0080):

216 The second Name Line (Field #0080) on Form 1041, Page 1, must be
present.
218 The second Name Line (Field #0080) on Form 1041, Page 1, must be left-
justified.
If significant, Form 1041, page 1, field #0085 must be left-justified.
221 The second Name Line (Field #0080) on Form 1041, Page 1, must contain only
valid characters.
“If Form 1041, page 1, field 0085 (In care of Name Line) is significant, the
characters must consist only of any of the following valid characters:

Hyphen (-), Slash (/), In care of (%), or blanks
222 The second Name Line (Field #0080) on Form 1041, Page 1, must not have
two (2) or more consecutive embedded spaces.
If significant, Form 1041, page 1, field #0085 (In care of Name Line), must not
have two (2) or more consecutive embedded spaces.

CODE
STREET ADDRESS (Fields #0090, #0100, #0170 ):

224 The Street Address (Field #0090) on Form 1041, Page 1, must be significant
unless Field #0115 (Foreign Country Code) is significant.
The Street Address (Field #0210, Field #0090) on Schedule K-1 must be
significant.
226 The Street Address (Fields #0090, #0095, and #0097) on Form 1041, Page 1,
must be left-justified.
The Street Address (Field #0210) on Schedule K-1 must be left-justified.
230 The Street Address (Field #0090) on Form 1041, Page 1, must contain only
valid characters.
The Street Address (Field #0210) on Schedule K-1 must contain only valid
characters.
VALID CHARACTERS: A-Z (Alpha), 0-9 (Numeric), Hyphen (-), Slash (/) or blanks
231 If Form 1041, Fields #0095 or #0097 (Foreign Address Lines) are significant,
then Form 1041, Field #0110 (State) must be equal to “.b” (period, space), and
Form 1041, Field #0115 must be significant.
232 The Street Address (Field #0090, #0095, and #0097) on Form 1041, Page 1,
must not have two (2) or more consecutive embedded spaces.
The Street Address (Field #0210) on Schedule K-1 must not have two (2) or
more consecutive embedded spaces.

CODE
CITY FIELD (Fields #0100, #0110, #0180)

234 The City (Field #0100) on Form 1041, Page 1, must be left-justified.
The City (Field #0220) Schedule K-1 must be left-justified.
236 The City (Field #0100) on Form 1041, Page 1, must contain only valid
characters.
The City (Field #0220) on Schedule K-1 must contain only valid characters.
VALID CHARACTERS: A-Z (Alpha), or blanks
NOTE: FOREIGN ADDRESSES: City Fields 0100 (Form 1041) and 0220 (K-1) may
be Numeric when State Fields of the same record (0110 for Form 1041 and 0230
of K-1) are equal to “.b”.
238 The City (Field #0100) on Form 1041, Page 1, must not contain two (2) or more
consecutive embedded spaces.
The City (Field #0220) on Schedule K-1 must not contain two (2) or more
consecutive embedded spaces.
240 The City (Field #0100) on Form 1041, Page 1, must be present unless the
State (Field #0110), Form 1041, Page 1, is equal to “.b”.
The City (Field #0220, Field #0100) on Schedule K-1 must be present.

CODE
STATE FIELD (Field #0110, #0120 & #0190):

246 The State Code (Field #0110) on Form 1041, Page 1, must be a valid,
significant entry, i.e. a valid state code. Returns with foreign addresses may
use “.”. (A period followed by a blank space.) If Form 1041, Field #0110 is
equal to “.b”, then Fields #0095 or 0097 (Foreign Address Lines) must be
significant.
The State Code (Field #0110) on Form 1041, Page 1 must be left justified.

CODE
STATE FIELD (Field #0110, #0120 & #0190):

247 If Form 1041, Field 0115 (Foreign Country Alpha Code) is significant; it must
be a valid country code on the Foreign Country Code Table. (See Tables)
250 The State Code (Fields #0230, #0110) on Schedule K-1 must be left justified.
The State Code (Field #0230, Field #0110) on Schedule K-1 must be valid or
equal to ".". It may not be blank.
252 If Form 1041, Field #0115 is significant, then Form 1041, Field # 0090 (Street
Address-Domestic) must be blank, and Field #0110 (State) must be equal
to “.b” (period, space).
ZIP CODE FIELDS - FOR FOREIGN ZIP CODE (Fields #0130)

254 The Zip Code (Field #0240) on Schedule K-1 must be equal to blanks if the
State Code (Field #0230) on Schedule K-1 is equal to ".b".
ZIP CODE FIELDS - FOR UNITED STATES ZIP CODES

(Fields #0120, #0130, #0200)
256 The Zip Code (Field #0120) on Form 1041, Page 1, must be numeric.
The Zip Code (Field #0240, Field #0120) on Schedule K-1 must be numeric.
The Zip Code is a 12 character numeric field (which must contain 5, 9 or

12 digits, left-justified and blank-filled). Blanks will be accepted only in
the last seven characters.
VALID FORMAT: nnnnnnnnnnnn, nnnnnnnnnbbb, nnnnnbbbbbbb
258 The Zip Code must be valid and must be a valid State/Zip Code combination.
(For valid Zip Codes please refer to SECTION 5, Pages 49 - 51 of this
Publication).
NOTE: The valid range for the last two digits of the 5 digit Zip Code is 01- 99.

CODE
260 If Form 1041, Field 0303 is equal to X, then Field 0307 must be significant and
have the year (first 4 characters) equal to the current tax year, i.e. 2006.
270 If significant, money amount field must be numeric. Refer to record layout
for specific field numbers.
272 All money amount Fields marked with 3 asterisks (***) in the Record Layouts
(Field Description) must be numeric and contain only positive money
amounts.
Forms/Schedules Field Number(s)

Form 1041 0310, 0320, 0420, 0430, 0440, 0450, 0460, 0480
0490, 0510, 0550, 0560, 0590, 0620, 0700, 0750,
0770, 0800, 0810, 1000, 1030, 1225, 1240, 1370,
1560, 1580,1750, 1770, 1780,1960, 1970, 2120
Schedule D 780, 1600-1620, 1760 !
Schedule E 0930, 0940, 0950, 0970, 1070, 1210, 1350,

1730, 1770, 1810, 1870, 1990, 2020 !
Schedule F 0700
Schedule K-1 0270, 0280, 0290, 0300, 0310
Form 3800 0705
Form 4684 0060, 0150, 0240, 0330, 0550, 0640, 0730, 0820
0900, 0910, 0940, 0950, 0970, 0980, 1060, 1070
1100, 1110, 1130, 1140
Form 4797 1250
Form 6198 0100, 0350
Form 8582 0030, 0040, 0055, 0056, 0057, 0070, 0080
Form 8801 0040

CODE
274 If a Statement Record is present there must be a corresponding "STM nn"

reference.
276 If a statement reference is used there must be a corresponding statement

record.
278 Statement Records must be in ascending numeric order. (Statement numbers

do not have to be in consecutive order).
282 A field marked with an “@” or a “*” must be equal to “STM nn” (nn=01-99),
blanks or literal as stated in the record layouts.
284 The page number (Field #0002) on the Statement Record must be equal to
“PG01” – “PG99”.(Exception for Schedule D, Schedule J and Schedule K-1)
286 The page number (Field #0002) on the Statement Record must be in
ascending, numeric, consecutive order.
288 The line number (Field #0010) on the Statement Record must be in
consecutive ascending numeric sequence starting with one (1) and
incremented by one (1) but not exceed fifty (50).
290 A significant entry in a statement field must be left-justified.
292 Note: This reject code has been deleted.
New: 294 On Form 4136, if any of the fields listed below are significant, the entry must be
equal to “Bus”. Fields: 3199, 3239, 3299, 3359, 3419, 3479, 3539.
296 A statement number must be valid:
Schedule D………STM 97
Schedule J……….STM 98
Schedule K-1…….STM 99
298 Duplicate Statement Records are not allowed.
300 Duplicate statement references are not allowed.

CODE
301 If the following Field(s) of Schedule C record contains a significant entry, then
the corresponding Field must contain “STM nn”.
Significant Entry Corresponding STM Reference

(Field Number) (Field Number)
0610 (If “X”) 0620
0630 (If “X”) 0640
302 If the following Field(s) of Schedule F record contains a significant entry, then
the corresponding Field must contain “STM nn”:

0190 0200
0260 (If “X”) 0250
303 If the following Field(s) of Form 4136 record contains a significant entry, then

0250 (If “X”) @0240
0360 (If “X”) @0350
0615 (If “X”) @0610
0655 (If “X”) @0650
the corresponding Field must contain “STM nn”.

0090 0100
0160 (If “X”) 0165
305 If the following Field of Form 2210F record contains a significant entry, then the
corresponding Field must contain “STM nn)”.

+0176 @0177

CODE

0183 0184

0020 0025
308 If the following Field(s) of Form 1041 contains a significant entry, then the
corresponding Field must contain “STM nn”:

0190 (If “X”) 0200
0480 0470
0550 0540
0695 (If “X”) 0690
1367 1366
1390 (If “X”) 1380
1455 (If “X”) 1458
Revised….309 If any of the following Field(s) of Form 6765 record contains a significant entry,
then the corresponding Field must contain “S TM nn”:

0170 (If “X”) 0190
(Changes in Bold)………0485 (If “X”) 0500
“ 0700 (If “X”) 0725
311 If the following Field(s) of Form 2210 contains a significant entry, then the

0130 (If “X”) 0135

CODE
312 If the following Fields(s) of Form 1116 record contains a significant entry, then

0135 0137
0140 0150
0170 0180
0310 0320
0340 0350
0480 0490
0510 0520
1020 1030
1050 1055
1080 1085
313 If any of the following fields on Form 3800 contain a valid entry other than zeroes
or spaces, the corresponding field must contain “STM nn”:

Revised……deleted Fields 0675 and 0680 from this check.
0810 0825
314 If the following Field(s) of Form 6252 record contains a significant entry, then the

0360 (If “X”) 0370
315 If any of the following fields on Form 6478 contain a valid entry other than zeroes
or spaces, the corresponding field must contain “STM nn”:

0160 0165

CODE

0215 (If “X”) @0217

0515 0517
318 The following Fields on the Return, Schedules and Forms must contain no
significant data (NO ENTRY FIELDS).

Form 1041 0170, 0180, 0230, 0630, 1250, 1340
Schedule C 0010
Schedule C-EZ 0010
Schedule E 0750-0780
Schedule F 0010, 0070, 0340
Schedule H 0015, 0020, 0175, 0185, 0195, 0250-0510,

0550
Schedule K-1 0040
Form 2210 1380, 1590, 1820, 2050, 2170-2600
Form 2439 0050
Form 3468 0010
(Revision in Form 3800 0040, 0090, 0100, 0110, 0120, 0570, 0600,
Bold) 0610, 0620, 0630, 0640, 0650, 0685, 0800, 0840
1070, 1080, 1090, 1180, 1190

CODE
318 The following Fields on the Return, Schedules and Forms must
(Continued) contain no significant data (NO ENTRY FIELD).

Revised ……...Form 4136 4040, 4060, 4080, 4100
Form 4255 0009
Form 4562 0010
Form 4684 0010
Form 4797 0010, 1350, 1360, 1550, 1790, 2030, 2270
Form 4835 0010, 0220
Form 5884 0010
Form 5884-A 0010
Form 6252 0010
Form 6478 0010, 0350, 0360, 0370
(Revision in Form 6765 0010, 0192, 0442
Bold) Form 8082 0010, 0030
Form 8271 0050, 0090, 0130, 0170, 0210, 0250, 0290,
0330, 0370, 0410,
Form 8275 0010
Form 8275-R 0010
Form 8586 0010
Form 8609-A 0010
Form 8820 0010
Form 8824 0010
Form 8860 0010, 0520, 0530, 0540
Form 8864 0010
Form 8874 0010
Form 8881 0010
Form 8882 0010
Form 8886 0010
Form 8896 0010
Form 8913 0010
Summary Record 0450
319 If Form 8913, Field #0600 is significant, then Form 8913 Fields #0580 and
#0590, must also be significant.
320 If Form 8913, Field #0600 is significant, then Form 1041, Field #0705, must
also be significant.

CODE
321 If Form 1041, Field #0705 is significant, then Form 8913 must be present.
322 The following Fields are designated as “X” or blank and must contain either
“X” or blank.
Form 1041 0025, 0130-0160, 0190, 0210, 0220, 0240,

0250, 0260, 0265, 0280-0300, 0303, 0305,
0410, 0695, 0825, 0826, 0840, 1260, 1270,
1330, 1390, 1395, 1420, 1425, 1430, 1435,
1450, 1452, 1455, 1460, 1470-1490, 1500, 1505
Schedule C 0080, 0090, 0100, 0120, 0125, 0130, 0140

0550, 0560, 0590, 0600, 0610, 0630, 0635
0780, 0785, 0790, 0795, 0800, 0805, 0810 0815
Schedule C-EZ 0080, 0170, 0175, 0180, 0185, 0190, 0195

0200, 0205
Schedule E 0070, 0075, 0080, 0085, 0090, 0095, 1007,

1008, 1030, 1060, 1170, 1200, 1310, 1340,
1450, 1480
Schedule F 0040, 0050, 0080, 0085, 0260, 0740, 0750
Schedule H 0040-0065, 0150, 0155, 0170, 0180, 0190, 0540
Schedule K-1 0030, 0130, 0150, 0160, 0170, 0250, 0260.
Form 1116 0020-0095, 0135, 0650, 0660
Form 2210 0110, 0120, 0130, 0140, 0150, 0160, 0170
Form 2210F 0013, 0016
Form 2439 0010, 0020
Form 3468 0020
Form 4136 0250, 0360, 0615, 0655

CODE
322 The following Fields are designated as “X” or blank and must contain
(Continued) either an “X” or blank.
Form 4562 0188, 0810-0825, 1390-1415, 1460-1485

1530-1555, 1600-1625, 1670-1695, 1740-1765,
1770-1815
Form 4684 0455, 0456
Form 4835 0030, 0035, 0160, 0640, 0650
Form 4970 0070, 0080
Form 4972 0024-0202
Form 6198 0220, 0230, 0250, 0260, 0290, 0300
Form 6252 0050, 0055, 0060, 0065, 0300, 0305, 0310,

0330, 0340, 0350, 0360
Revised…… Form 6765 0170, 0175, 0485, 0490, 0700, 0710.
Form 8082 0020, 0035, 0040, 0050, 0055, 0060, 0065,

0070, 0075, 0190, 0200, 0250, 0260, 0310,
0320, 0370, 0380
Form 8582-CR 0470
Form 8586 0050, 0060
Form 8609-A 0030, 0040, 0050, 0060, 0070, 0080, 0090,

0100.
Form 8824 0080, 0100, 0180, 0185, 0190, 0195, 0200,

0210, 0215
Form 8886 0018, 0020, 0100, 0110, 0120, 0130, 0150
Summary 0070

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.02 VALIDATION CRITERIA
The following Reject Codes and validation criteria pertain to the Summary Record.
324 A Summary Record must be present with every return.
328 If the total number of logical records on the Summary Record (to include the
Summary Record), (Field #0130) is not equal to the IRS count of logical records
within the return.
330 If the total number of Schedule C records on the Summary Record (Fields
#0364 and 0366) is not equal to the IRS count of logical records within the
return.
331 If the total number of Schedule C-EZ records on the Summary record
(Field #0368) is not equal to the IRS count of Schedule C-EZ records within
the return.
332 If the total number of Schedule D records on the Summary record

(Fields #0370 and #0375) is not equal to the IRS count of Schedule D records
within the return.
334 If the count of Schedule H (Form 1040), Page 1 on the Summary record
(Field #0388) is not equal to the IRS count for Schedule H (Form 1040), Page
1 records within the return.
335 If the count for Schedule H (Form 1040), page 2 on the Summary Record
(Field #0389) is not equal to the IRS count for Schedule H (Form 1040), Page
2 records within the return.
336 If the total number of Schedule E records on the Summary Record (Fields #0380
and #0385) is not equal to the IRS count of Schedule E records within the return.
338 If the count for Schedule F, Page 1, on the Summary Record (Fields #0386 and
#0387) is not equal to the IRS count of Schedule F, Page 1, records within the
return.
340 If the count for Schedule J records on the Summary Record (Fields #0390 and
#0395) is not equal to the IRS count of Schedule J records within the return.

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342 If the total number of Statements on the Summary record (Field #0400) is not
equal to the IRS count of Number of Statement Records (excluding Schedules
D, J and K-1 Statement Records).
344 If the total number of Schedule K-1 records on the Summary Record (Field #430)
is not equal to the IRS count of Schedule K-1 records within the return.
346 If the total number of STM 97 records which correspond to Schedule D

records on the Summary Record (Field # 0410) is not equal to the IRS
count of STM 97 records within the return.
348 If the total number of STM 98 records which correspond to Schedule J

records on the Summary Record (Field #0420) is not equal to the IRS count
of STM 98 records within the return.
350 If the total number of STM 99 records which correspond to Schedule K-1
records on the Summary Record (Field #0440) is not equal to the IRS count of
STM 99 records within the return.
351 If the count for Form 3800, page 1 on the Summary Record (Field #0202) is not
equal to the IRS count for Form 3800, Page 1 records within the return.
353 If the count for Form 1116, Page 1 on the Summary Record (Field #0150) is not
356 If the count for Form 2210, Page 1 on the Summary Record (Field #0170) is
not equal to the IRS count for Form 2210, Page 1 records within the return.

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362 If the count for Form 2210-F, Page 1 on the Summary Record (Field # 0194) is
not equal IRS count for Form 2210-F records withi n the return.
equal to IRS count for Form 2439, Page 1 records within the return.
365 If the count for Form 4255, Page 1, on the Summary Record (Field #0210)
is not equal to the IRS count of Form 4255, Page 1, records within the return.
366 If the count for Form 4562, page 1, on the Summary Record (Field #0220)
is not equal to the IRS count for Form 4562, Page 1, records within the return.
368 If the count for Form 4562, Page 2, on the Summary Record (Field #0230) is not
equal to the IRS count fo r Form 4562, Page 2, records within the return.
370 If the count for Form 4684, Page 1, on the Summary Record (Field #0240) is
not equal to the count of Form 4684, Page 1, records within the return.
equal to the IRS count of Form 4684, Page 2, records within the return.
equal to the IRS count for Form 4797, Page 1, records within the return.
375 If the count for Form 5884A, Page 1 on the Summary Record (Field #0287) is
not equal to the IRS count for Form 5884A, Page 1 records within the return.
377 If the count for Form 4835, Page 1 on the Summary Record (Field # 0275) is not

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equal to the IRS count for Form 6198, page 1 records within the return.
382 If the count for Form 8271 on the Summary Record (Field #0303) is not equal to
the IRS count of Form 8271 records within the return.
not equal to the IRS count of Form 4970, Page 1, records within the return.
not equal to the IRS count of Form 4972, Page 1 records within the return.
390 If the count for Form 8582-CR, Page 1 on the Summary Record (Field #0320) is
not equal to the IRS count of Form 8582-CR, page 1 records within the return.
391 If the count for Form 8582-CR, Page 2 on the Summary Record (Field #0330) is
not equal to the IRS count of Form 8582-CR, page 2 records within the return.
not equal to the IRS count of Form 8801, page 1 records within the return.
394 If the count for Form 8824, Page 1, on the Summary Record (Field # 0350)
is not equal to the IRS count for Form 8824, Page 1, records within the return.
not equal to the IRS count for Form 8824, Page 2, records within the return.

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not equal to the IRS count for Form 8829, Page 1 records within the return.
400 If the count for the Payment record on the Summary Record (Field #0360) is
not equal to the IRS count for the Payment Record Page 1, records within the
return.
402 If the count for form 6765, Page 1 on the Summary Record (Field #0297) is not
408 If the count for Form 8609-A, Page 1 on the Summary Record (Field #0335) is not
equal to the IRS count for Form 8609-A, Page 1 records within the return.
420 To validate the entry in Field #0442 of the Summary Report to accept only “NY”
or Blank.

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434 If the count for Form 8275-R, page 1 on the Summary Record (Field #0306) is not
equal to the IRS count for Form 8275-R, page 1 records within the return.
435 If the count for Form 8275-R, page 2 on the Summary Record (Field #0307) is not
equal to the IRS count for Form 8275-R, page 2 records within the return.
the IRS count for Form 8860 records within the return.

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450 If the count for Preparer Note records on the Summary Record, (Field #0455) is
not equal to the IRS count for Preparer Note records within the return.
451 If the count for Election Explanation records on the Summary Record, (Field
#0456) is not equal to the IRS count for Election Explanation records within the
return.
452 If the count for Regulatory Explanation records on the Summary Record, (Field
#0457) is not equal to the IRS count for Regulatory Explanation records within the
return.
480 If year of Electronic Postmark Date (Field #0520) of the Summary Record is
present, then Year of Electronic Postmark Date must equal to the current
processing year. (Note: For BATS testing, use of field 0520 is optional. It can
be blank. For Production, use a 2006 date.)
490 If one of the three (3) fields on the Summary Record is present (Field #0520,
#0530, #0540), then all the following fields must be present: Electronic
Postmark Date (Field #0520), Electronic Postmark Time(#0530) and Electronic
Postmark Time Zone (Field #540).
495 The following records have a maximum limit of 20 pages each (Field 0002):
Preparer Note, Election Explanation, and Regulatory Explanation.

.03 VALIDATION CRITERIA
The following Reject Codes and validation criteria pertain to Consistency Checks.

CODE
500 If Form 3800, Field #0020 (Investment Credit) is significant, the entry must equal
Form 3468, Field #0410 (Current Year Credit).
501 If Form 3800, Field #0030 (Work Opportunity Credit) is significant, the entry must
equal Form 5884, Field #0120 (Subtract Line 5 from Line 4).
504 If Form 3800, Field #0060 (Current Year Credit for Increasing Research
(Revised) Activities) is significant, the entry must equal Form 6765, Field #0760 (Subtract
Line 45 from Line 44).
505 If Form 3800, Field #0070 (Current Year Low-Income Housing Credit) is
significant, the entry must equal Form 8586, Field #0150 (Subtract Line 6 from
Line 5).
511 If Form 3800, Field #0130 (Current Year Orphan Drug Credit) is significant, the
entry must equal form 8820, Field #0070 (Subtract Line 5 from Line 4).
512 If Form 3800, Field #1140 (Tentative Minimum Tax) is significant, the entry must
equal Form 1041, Field #2130 (Tentative Minimum Tax)
513 If Form 3800 is present and Field #1030 (Alternative Minimum Tax) is significant,
then Form 1041 Page 4, Field #2170 (Alternative Minimum Tax) must also be
significant.
514 If Form 3800, Field #1200 (General Business Credit Allowed for Current Year)
is significant, then Form 1041 Page 2, Field #1260 (General Business Credit
Check Form 3800) must equal “X” and Field #1290 (General Business Credit)
(Revised) must equal Form 3800, Field #1200, unless Form 6478 is present.
550 On Form 3800, if Field 0705 (Credits for Employers Affected by Hurricanes
Katrina, Rita, or Wilma) is significant, then Form 5884-A must be present.
551 If Form 3800, Field #0705 (Credits for Employers Affected by Hur ricanes Katrina,
Rita, or Wilma) is significant, the entry must equal the sum of Form 5884-A,
Fields #0045 (1041 Portion) and #0125 (1041 Portion).
554 If Form 3800, Field #0580 (Biodiesel and Renewable Diesel Fuels Credit) is
significant, the e ntry must equal Form 8864, Field # 0210.

CODE
556 If Form 3800, Field 0540 is significant, the entry must equal the amount on Form
8874, Field 0360.
8881, Field 0060.
559 If Form 3800, Field #0560 (Employer-Provided Child Care Facilities and
Services) is significant, the entry must equal Form 8882, Field # 0160.
8896, Field 0210.
584 If Form 6252 is present and Field #0055 (Property Sold to Related Party – No
Box) equals “X”, Field #0060 (Market Security – Yes Box) and
Field #0065 (Market Security – No Box) must both be blank.
585 If Form 6478 is present and Field #0250 (Alternative Minimum Tax) is significant,
then Form 1041 Page 4, Field #2170 (Alternative Minimum Tax) must also be
significant.
586 If Form 6478 is present and Field #0425 (Tentative Minimum Tax) is significant,
then Form 1041 Page 4, Field #2130 (Tentative Minimum Tax) must also be
significant.
587 If Form 6478, Field #0450 (Credit for Alcohol Used as Fuel Allowed for Current
Year) is significant, then Form 1041 Page 2, Field #1270 must equal “X” and Field
#1280 must equal “6478” and Field #1290 must equal Form 6478, Field #0450,
unless Form 1041, Field #1260 is equal to x.
588 If Form 6765 is present and Field #0180 (Electing Reduced Credit Literal) equals
(Revised)…“SEC 280C”, then Fields #(s) 0195, 0200, 0210, 0220, 0224, 0230, 0240, 0250,
0260, 0270, 0280, 0290, 0300, 0310, 0320, 0330, 0340, 0350, 0360, 0370, 0465,
0470, 0475, 0480, 0495, 0500, and 0505 must be blank.
593 If Form 8609-A is present, and either 0060 (Have original Form 8609; No ) or Field
0080 (Building qualifies as low-income housing project; No) are equal to “X”, then
Form 8609-A, Fields 0200 through 0370 must be blank.
602 At least one of the following fields (Field #'s 0130, 0140, 0150, 0151, 0152,
0160 or 0190) on Form 1041 Page 1 must equal "X".

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604 If Form 1041 Page 1, Field #0130 (Decedent Estate) is equal to “X”
then Field #0140 (Simple Trust) and Field #0150 (Complex Trust) and Field
#0151 (Qualified Disability Trust) and Field #0152 (ESBT) and
Field #0160 (Grantor Type Trust) must be equal to spaces.
608 If Form 1041 Page 1, Field #0140 (Simple Trust) is equal to "X" then
Field #0130 (Decedent Estate) and Field #0150 (Complex Trust) and Field
#0151 (Qualified Disability Trust) must be equal to blanks.
609 If Form 1041, Page 1, Field 0151 is equal to “X”, then Fields 0130, 0140, 0150,
0152, and 0160 must be equal to blanks.
610 If Form 1041, Page 1, Field 0152 is equal to “X”, then Fields 0130 and 0151
must be equal to blanks.
612 If Form 1041 Page 1, Field #0150 (Complex Trust) is equal to "X", then
Field #0130 (Decedent Estate) and Field #0140 (Simple Trust) and Field
#0151 (Qualified Disability Trust) must be equal to blanks.
613 “If Form 3468 is present and Fields 0120 or 0140 are significant, then Field
0150 must also be significant.”
616 If Form 1041 Page 1, Field 0160 (Grantor Type Trust) is equal to "X",
then Field #0130 (Decedent Estate) and Field #0151 (QDT) must be equal to
blanks.
618 If Form 1041 Page 1, Field #0220 (Final Return Box) is equal to "X",
then Field #0800 (Credited to 2005 Estimated Tax) must be zero or blank.
620 If Form 1041 Page 1, Field #0340 (Capital Gain or Loss) is greater than
zero, then Schedule D must be present.
632 If Form 1041 Page 1, Field #0340 (Capital Gain or Loss) is a negative
amount and is not equal to the amount entered on Schedule D, Page 2,
Field #1760 (Net Loss From Line 16 or $3000).
634 If Form 1041 Page 1, Field #0340 (Capital Gain or Loss) is a positive
amount and is not equal to the amount entered on Schedule D, Page 1,
Field #1730 (Total Net Gain or Loss).

CODE
636 If Form 1041, Page 1, Field #0340 (Capital Gain or Loss) is equal to zeros
or spaces and the amount entered on Schedule D Page 1, Field #1730 (Total
Net Gain or Loss) is a significant amount, EXCEPT when Form 1041,
Field #0220 (Final Return Box) is significant.
638 If Form 1041, Page 1, Field #0370 (Ordinary Gain or Loss) is significant,
then Form 4797 must be present, unless Form 1041, Field #0375 is equal to
”Form 4684”.
640 If Form 1041, Page 1, Field #0400 (Total Income) is significant, then at
least one of the following fields (Field #'s 0310, 0320, 0330, 0340, 0350,
0360, 0370 or 0390) must also be significant.
642 If Form 1041, Page 1, Field #0450 (Charitable Deductions) is significant, then
Field #1000 (Charitable Deduction) on Form 1041, Page 2 must be significant and
equal to Field #0450, EXCEPT when Form 1041, Field #0190 (Pooled Income
Fund) is equal to X.
643 If Form 1041, Field #0190 is equal to X, and Field #0450 is significant, and Form
1041, Field #1000 is zero or blank, then Form 1041, Field #0455 must be equal to
STMbnn.
648 If any one of the following fields (Field #'s 0420, 0430, 0440, 0450, 0460,
0480, or 0490) on Form 1041, Page 1 contains a significant entry, then
Field #0510 (Total) must be significant.
652 If Form 1041 Page 1, Field #0530 (Income Distribution Deduction Schedule B)
has an entry then it must be equal to Field #1180 (Income Distribution
Deduction), EXCEPT when Field #0025 ("SECTION 542(i) Trust") or Field # 0190
(#Pooled Income Fund) is significant.
654 If Form 1041, Page 1, Field #0530 (Income Distribution Deduction) is

significant, then Field #0270 (Number of Schedules K -1 Attached) must be
significant, EXCEPT when Field #0025 ("SECTION 542(i) Trust") is significant.
655 If Form 1041, Field #0270 is greater than zero, then Summary Record Field #0430
must be equal to Field #0270.
658 If Form 1041, Page 1, Field #0130 (Decedent Estate) is equal to "X", then
Field #0560 (Exemption Amount) must equal 0 - 600.
660 If Form 1041, Page 1, Field #0140 (Simple Trust) is equal to "X", then

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662 If Form 1041, Page 1, Field #0150 (Complex Trust) is equal to "X", then
663 If Form 1041, Page 1, Field #0151 (Qualified Disability Trust) is equal to "X", then
664 If Form 1041, Page 1, Field #0160 (Grantor Type Trust) is equal to "X" and
Field #0580 (Taxable Income of Fiduciary) is greater than zero, then
665 If Form 1041, Page 1, Field #0152 (ESBT) is equal to "X", then
Field #0560 (Exemption Amount) must be equal to 0 - 300.
666 If Form 1041, Page 1, Field #0160 (Grantor Type Trust) is equal to "X" and
Field #0580 (Income of Fiduciary) is equal to zeros, blanks or a negative
amount, then Field #0560 (Exemption Amount) must equal zeros or blanks, except
when either Field 0140 or Field 0150 are significant.
668 If Form 1041, Page 1, Field #0300 (Nonexempt Charitable and Split Interest
Trusts Sec 4947(a)(2)) equals “X”, then Field #0010 (Fiscal Year Beginning)
and Field #0020 (Fiscal Year Ending) must be blank.
670 If any one of the following fields (Field #'s 0530, 0550 or 0560) on Form 1041
Page 1 contains a significant entry then Field #0570 (Total Deductions )
must be significant.
672 If Form 1041, Page 1, Field #0590 (Total Tax Schedule G) is not equal to
Field #1370 (Total Tax) on Form 1041, Page 2.
Revised 674 If Form 1041, Page 1, Field #0620 (Current Year Estimated Tax Payments and
Prior Year ES Credit) is significant, then Field #0640 (Line 24A Minus Line
24B) must be equal to Field #0620.
676 If either Form 2210 or Form 2210F is present, then Field #0700 (Federal
Income Tax Withheld) on Form 1041, Page 1 and either Field #0070
(Withholding Taxes) Form 2210 or Field #0100 (Withholding Taxes)
Form 2210F must be equal.
677 If Form 1041, Page 1, Field #0740 (Total) is significant, then either Form 1041
Page 1, Field #0710 (Form 2439 Amount) or Field #0720 (Form 4136 Amount)

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680 If any one of the following fields (Field #0640, #0680 or #0700) on Form 1041,
Page 1 contains a significant entry, then Total Payments (Field #0750) must
be significant.
682 If Form 1041, Page 1, Field #0710 (Form 2439 Amount) is significant, then
Form 2439 must be present and the sum of all Field #0230 (Tax Paid by
RIC/REIT) from all Forms 2439 must equal Field #0710, Form 1041.
683 If Form 1041, Page 1, Field #0720 (Form 4136 Amount) is significant, then
Form 4136 must be present and Field #4360 (Total Income Tax Credit
Amount) Form 4136 must equal Field #0720 Form 1041.
684 If Form 1041, Page 1, Field #0780 (Tax Due) and Field #0790 (Overpayment)
are greater than zeros.
686 If Form 1041, Page 1, Field #0780 (Tax Due) is significant and Field #0590
(Total Tax Schedule G) is either zeros or spaces.
690 If Form 1041, Page 1, Field #0810 (Amount Refunded) is $10,000,000

or greater.
692 If Form 1041, Page 1, Field #0040 (EIN) matches Field #0850
(Preparer’s TIN) or Field #0870 (Preparer’s Firm EIN).
695 If Form 1041, Page 1, Field #0007 (Form 8453-F Indicator) is not equal
to 00 or 01.
696 If on Form 1041, Page 2, Field #1000 (Charitable Deductions) contains a

significant entry, then Form 1041, Page 2, fields (Fields #0975 or #0980),
must also contain a significant entry.
702 If Form 1041, Page 2, Field #1040 (Amount from Schedule A) is numeric
and greater than zero, then Field #0970 (Capital Gains for Tax Year Allocated
and Paid or Permanently Set Aside) must equal Field #1040.
704 If Schedule J, Page 1 (Form 1041) is present, then Field #0030 (Distributable
Net Income Schedule B) must equal Field #1090 (Distributable Net Income)
on Form 1041, Page 2, if Field #1090 is significant.
706 If Form 1041, Page 2, Field #1090 (Distributable Net Income) is significant,
at least one of the following fields (Field #1010 through #1070) must also be
significant.

CODE
708 If Schedule J, Page 1 (Form 1041) is present, then Field #0040 (Income
Required Schedule B) must be equal to Form 1041, Page 2, Field #1120,
(Income to be Distributed Currently), if Field #1120 is significant.
710 If Schedule J, Page 1 (Form 1041) is present, then Field #0020 (Amounts
Required Schedule B) must equal Form 1041, Page 2, Field #1130 (Other
Amounts Paid/Credited).
712 If Form 1041, Page 2, Field #1120 (Income to be Distributed Currently) or

Field #1130 (Other Amounts Paid/Credited) is significant, then Field #1140
(Total Distributions) must also be significant
714 If Form 1041, Page 2, Field #1240 (Foreign Tax Credit) is significant, then
Form 1116 must be present, and Field #1250 (Foreign Tax Credit) on the first
Form 1116 must be significant.
716 If Form 1041, Page 4, Field #2120 (Alternative Minimum Foreign Tax Credit)
is significant, then Form 1116, Field #0007 (Alt Min Tax Literal) and
Field #1250 (Foreign Tax Credit) must also be significant.
719 If Form 1041, Page 2, Field #1290 (General Business Credit) is significant, then
either Field #1260 or Field #1270 must equal “X”.
720 If Form 1041, Page 2, Field #1300 (Credit for Prior Year) is significant, the n
Form 8801 must be present.
721 If Form 1041, Page 2, Field #1365 (Household Employment Taxes) is

significant, then Schedule H must be present.
722 If any one of the following fields (Field #1240, #1290 or #1300) on Form 1041
Page 2 contains a significant entry, then Field #1310 (Total Credits) must be
significant.
724 If Form 2210, Field 0150 (Box C) is equal to X, then Form 2210, pages 3
and 4 must be present.
725 If Form 2210, Page 1, is present, then one of the following Fields must be
equal to X: 0130, 0140, 0150, 0160, 0170.
726 If either Form 2210 or Form 2210F is present, then Field #1320 (Line 1c
Minus Line 3) on Form 1041, Page 2 and either Field #0020 (Tax After
Credits) Form 2210, Page 1 or Field #0020 (Current Year Tax After Credits)
Form 2210F must be equal if Field #1320 is significant.

CODE
728 Form 1041, Page 2, Field #1225 (Alternative Minimum Tax, Schedule I) must
equal Form 1041 Page 4, Field #2170 (Schedule I, Alternative Minimum Tax).
729 If Form 1041, Page 2, Field #1367 contains the literal “SECTION453A(C)
INTEREST”, then Form 1041, Page 2, Field #1366 (Computation Schedule)
must equal “STMbNN”.
730 If any one of the following fields, Field #1320 (Line 1d Minus Line 3), or
Field #1350 (Recapture Taxes) or Field #1365 (Household Employment
Taxes) on Form 1041, Page 2, contains a significant entry, then Field #1370
(Total Tax) must be significant.
732 If Form 1041, Page 2, Field #1367 contains the literal “SEC641(c)”, then
Field #1366 (Computation Schedule) must equal “STMbnn” and Field #1368
(Tax or Interest Due) must be significant.
734 If Form 1041, Page 1, Field #0220 (Final Return Box) is spaces, and Schedule D,
Page 2, Field #1760 (Net Loss from Line 16 or $3000) is greater than $3,000.
738 If Form 4684, Page 2, Field #1210 (Loss on Line 40 is Equal to or Less than
Gain on Line 39) is greater than zero, then Form 4797, Page 1, Field #0600
(Gain Form 4684 Line 42) must be equal to Field #1210.
740 Form 1041, Page 1, Field # 0370 (Ordinary Gain or Loss) must be equal to
Form 4797, Page 1, Field #1340 (Combine Lines 10-16), unless Form 1041, Field
#0375 is equal to “Form 4684”.
744 Form 1041, Page 1, Field #0270 (Number of Schedule K-1's Attached) must be
numeric or blank.
745 IF Form 1041, Page 1, Field #0825 (Paid Preparer Authorization Yes Box) equals
“X”, then Form 1041, Page 1, Field #830 (Preparer’s Name) must be significant.
746 Form 1041, Page 1, Field #0825 (Paid Preparer Authorization Yes Box) and
Form 1041, Page 1, Field #0826 (Paid Preparer Authorization No Box)
cannot both equal “X”.
748 Form 1041, Page 2, Field #0925 (Tax Period) must equal Form 1041,
Page 1, Field #0005 (Tax Period).
750 Form 1041, Page 1, Field #0600 (Estimate Tax Credited to Trust Literal) must be
equal to "SECT 643(G)" if significant.

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752 “If Form 1041, Page 2, Field #1270 is equal to x, then Form 1041, Page 2, Field
#1280 must equal 6478.
754 If Form 1041, Page 2, Field #1210 (Tax on Lump-Sum Distributions) is other
than blank or zero, and Form 4972 is not present, Field #1220 (Other Tax
Description) must equal "FORM8621ONLY".
755 Either Schedule F (Form 1040), Field #0040 (Accounting Method Cash) or
Field #0050 (Accounting Method Accrual) must equal “X”.
Both must not equal “X”.
756 If Form 1041, Page 1, Field #0360 (Net Farm Profit/Loss) is significant, then
Schedule F (Form 1040) must be present.
758 If Schedule F (Form 1040) is present and Field #0300 is significant, then one
of the following Fields #0130-0190, #0210-0240, #0270-0290 or #0950
must contain a valid entry.
759 If Schedule F (Form 1040) is present and Field #0950 is significant, then
Field #0300 must be equal to Field #0950.
760 If Schedule F (Form 1040), Field #0040 (Accounting Method Cash)

equals "X", then Field #0300 or Field #0710 must also be significant.
762 If Schedule F (Form 1040), Field #0050 (Accounting Method Accrual)

equals "X", then Field #0710 or Field #0950 must also be significant.
764 If Form 4835 (Form 1040) is present, then Form 4835, Field #0620 (PAL
Indicator) must be "PAL" if significant.
765 If Schedule F (Form 1040), Field #0720 (PAL Indicator) is significant, the entry
must be equal to "PAL".
766 If Schedule D, Page 1, Field #0750 (Short Term Capital Gain or Loss Entire
Year) is significant, either Form 4684, Form 6252 or Form 8824 must be
present.
767 The “Date Acquired” fields for Schedule D may contain only the data specified
under the “Description” heading as reflected in the Record Layouts.

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768 If Schedule D, Page 1, Field #1580 (Long Term Capital Gain or Loss Entire
Year) is significant, then at least one of the following forms must be present:
Form 4684, or Form 6252, or Form 8824, or Form 2439.
770 If Form 1041, Page 2, Field #1220 (Other Tax Description) is significant, then
it must contain the literal "FORM8621ONLY".
771 If Schedule D, Field 1770 (line 17) is less than zero, then Schedule D, Field 1970
(line 35) must be blank or zero.
772 If Schedule D, Page 2, Field #1810 (Amount From Form 4952, Line 4g) is
significant, then Form 4952 must be present and Field #0090 (Line 4g
Investment Income,) Form 4952 must be significant.
773 Schedule D, Field 1970 (line 35) cannot be less than zero.
774 If Schedule D, Field #1970 is greater than zero, then Form 1041, Field #1205
must be greater than zero.
776 If Form 1041, Page 1, Field #0330 (Business Income or Loss Schedule C)
is significant, then Schedule C or Schedule C-EZ must be present, and either
Schedule C, Field #0540 (Net Profit/Loss) or Schedule C-EZ, Field #0120
(Net Profit) must be significant.
778 If Schedule C, Page 1 (Form 1040), Field #0190 (Cost of Goods Sold) is
significant, then Schedule C, Page 2, Field #0730 (Cost of Goods Sold) must
780 Form 1041, Page 1, Field #0535 (SECTION 542i Number of Gravesites) must
be numeric or blank.
782 If Schedule C, Page 1 (Form 1040), Field #0490 (Other Expenses) is

significant, then Schedule C, Page 2, Field 1010 (Total Other Expenses) must
783 If Schedule C (Form 1040), Field #0530 (PAL Indicator) is significant, the entry
must be equal to "PAL".
784 If either Schedule C (Form 1040), Field #0560 (Some Investment Not at Risk)
or Schedule F (Form 1040), Field #0750 (Some Investment is Not at Risk)
or Form 4835, Field #0650 (Some Investment is Not at Risk) is equal to “X”,
then Form 6198 must be present.

CODE
786 If Form 4797, Field #0610 (Sec 1231 Gain) or Field #1300 (Ordinary Gain
From Installment Sales) is significant, then Form 6252 must be present.
788 If Form 4684 is present and Field #1040 (Casualty or Theft Gains From
Form 4797) is significant, then Form 4797, Field #2380 (Subtract Line 31
From Line 30) must also be significant.
790 If Form 4684, Field 1215 significant and not equal to blanks, the entry must
be equal to “PAL”.
792 If Form 6252 is present a nd either Field #0280 (Line 24 Minus Line 25) or
Field #0450 (Line 35 Minus Line 36) is significant, then either Schedule D
or Form 4797 must be present.
794 If Form 6252 is present and either Field #0270 (Ordinary Income Under
Recapture Rules) or Field #0440 (Ordinary Income Line 35) is significant,
then Form 4797, Field #1300 (Ordinary Gain From Installment Sales) must
be significant.
795 If Form 1041, Page 2, Field #1350 (Recapture Taxes) is significant, then
Form 4255 must be present and Field #1330 (Recapture Taxes Form 4255)
on Form 1041 Page 2 must equal “X”.
796 If Schedule C (Form 1040), Field #0520 (Home Business Expense) is

significant, then Form 8829, Field #0450 (Schedule C Allowable Expenses)
must also be significant.
797 Form 8829, Field #0065 (Total Hours Available) cannot exceed the maximum
number of available hours (24 hours x the number of days in the year).
798 “If Form 8824 is present and Field #(s) 0020 through 0217 are blank and Field#(s)
0230 through 0330 are blank, and Field #0340 (Recognized Gain) is significant,
then Field #0345 (Total Recognized Gain Statement) must equal “STMbnn”.
799 If Form 8824 is present and Field #(s)0230 through #0290 are blank, and
Field #0300 (Realized Gain or Loss) is significant, then Field #0305 (Multi Asset
Gain Statement) must equal “STMbnn”.
800 If Schedule H (Form 1040), Page 1, Field #0140 (Total Taxes Less Advance EIC
Payments) is significant, and Field #0150 (Cash Wages Over $1000 Paid
Quarterly – No Box) equals “X”, then Form 1041, Page 2, Field #1365
(Household Employment Taxes) must be significant.

CODE
801 If Schedule H (Form 1040), Page 2, Field #0530 (Total Combined Taxes Plus
FUTA Taxes) is significant, and Field #0540 (Required to File Form 1040 –
Yes) equals “X”, then Form 1041, Page 2, Field #1365 (Household Employment
Taxes) must be significant.
802 Schedule H (Form 1040), Page 1, Field #0040 (Cash Wage Over Annual Amount
Paid Yearly – Yes Box) and Field #0045 (Cash Wage Over Annual Amount Paid
Yearly – No Box) cannot both equal “X”.
803 Schedule H (Form 1040), Page 1, Field #0040 (Cash Wage Over Annual Amount
Paid Yearly – Yes Box) and Field #0045 (Cash Wage Over Annual Amount Paid
Yearly –No Box) cannot both equal blank.
804 Schedule H (Form 1040), Page 2, Field #0200 (Name of State Where
Contributions Paid) must equal a standard postal state abbreviation.
805 Schedule H (Form 1040), Page 1, Field #0050 (Federal Income Tax Withheld
– Yes Box) and Field #0055 (Federal Income Tax Withheld – No Box) cannot
both equal “X”.
806 Schedule H (Form 1041), Page 1, Field #0060 (Cash Wage Over $1000 Paid
Quarterly – No Box) and Field #0065 (Cash Wage Over $1000 Paid Quarterly
– Yes Box) cannot both equal “X”.
807 Schedule H (Form 1041), Page 1, Field #0150 (Cash Wage Over $1000 Paid
Quarterly – No Box) and Field #0155 (Cash Wage Over $1000 Paid Quarterly
– Yes Box) cannot both equal “X”.
808 If Schedule H (Form 1040), Page 1, Field #0045 (Cash Wage Over Annual
Amount Paid Yearly – No Box) and Field #0055 (Federal Income Tax Withheld
– No Box) and Field #0065 (Cash Wage Over $1000 Paid Quarterly – Yes
Box) all equal “X”, then Schedule H (Form 1040) Page 2 must be present.
809 If Schedule H (Form 1040), Page 1, Field #0045 (Cash Wage Over Annual
Amount Paid Yearly – No Box) and Field #0055 (Federal Income Tax Withheld –
No Box) and Field #0060 (Cash Wage Over $1000 Paid Quarterly – No
Box) all equal “X”, then Schedule H cannot be filed.
810 If Schedule H (Form 1040), Page 1, Field #0050 (Federal Income Tax Withheld
– Yes Box) equals “X”, then Field #0110 (Federal Income Tax Withheld) must
be significant.

CODE
811 If Schedule H (Form 1040), Page 1, Field #0045 (Cash Wage Over Annual Amount
Paid Yearly – No Box) and Field #0050 (Federal Income Tax Withheld –Yes Box)
both equal “X”, then Field #0060 (Cash Wage Over $1000 Paid Quarterly – No
Box) and Field #0065 (Cash Wage Over $1000 Paid Quarterly – Yes Box) both
must be blank.
Paid Yearly – Yes Box) equals “X”, then Field #0070 (Social Security Wages) and
Field #0090 (Medicare Wages) each must be equal to or greater than the Annual
Amount.
Paid Yearly – Yes Box) equals “X”, then Field #0050 (Federal Income Tax
Withheld – Yes Box), and Field #0055 (Federal Income Tax Withheld – No
Box), and Field #0060 (Cash Wage Over $1000 Paid Quarterly – No Box)
and Field #0065 (Cash Wage Over $1000 Paid Quarterly – Yes Box) all
must be blank.
814 If Schedule H (Form 1040), Page 2 is present, then Field #0150 (Cash Wage
Over $1000 Paid Quarterly – No Box) cannot equal “X”.
815 If Schedule H (Form 1040), Page 2 is not present, then Field #0155 (Cash
Wages Over $1000 Paid Quarterly - Yes Box) cannot equal "X".
816 Schedule H (Form 1040), Page 1, Field #0070 (Social Security Wages)
cannot be greater than Field #0090 (Medicare Wages).
817 If Schedule H (Form 1040), Page 2 is present, then Field 0520 (Total
Taxes from Line 8) must equal Schedule H (Form 1040), Page 1,
Field #0140 (Total Taxes Less Advance EIC Payments).
818 If Schedule H (Form 1040), Page 2 is present, then Field #0230 (Total
Taxable Wages for FUTA Section A) must be significant.
820 If Form 1116 is present, either Field #0020, #0030, #0040, #0050, #0060,
#0070, #0080, #0085, #0090 or #0095 must equal “X”. More than one may
not equal “X” on any individual Form 1116.
821 If Form 1116 is present, either Field #0650 (Foreign Taxes Paid or Accrued
– Paid) or Field #0660 (Foreign Taxes Paid or Accrued – Accrued) must
equal “X”. Both may not equal “X” on any individual Form 1116.

CODE
825 If Form 2439, Field #0190 (Total Undistributed LT Capital Gains) is

significant, then Schedule D, Field #1580 (Long Term Capital Gain or Loss
Entire Year), must also be significant.
827 If Form 2439, Field #0230 (Tax Paid by RIC/REIT) is significant, then
Form 1041, Field #0710 (Form 2439 Amount), must also be significant.
830 On Form 4136, if Field 4360 is significant and not blanks or all zeroes, than at
least o ne of the following Fields must contain a significant entry: 0070, 0090,
0180, 0230, 0237, 0307, 0320, 0340, 0347, 0407, 0416, 0420, 0424, 0428.
On Form 4136, if Field 4360 is significant and not blanks or all zeroes, than at
least one of the fo llowing Fields must contain a significant entry: 0625, 0640, 0680,
(Revised)…0695, 0725, 0750, 0757, 0764, 0775, 0795, 0825, 0890, 0910, 0940, 0970, 0990.
On Form 4136, if Field 4360 is significant and not blanks or all zeroes, than at
least one of the following Fields must contain a significant entry: 3030, 3050, 3070,
3220, 3280, 3340, 3400, 3460, 3520, 3580, 3640, 3680, 3720, 3760, 3800, 3840,
3880, 3940, 3980, 4020, 4160, 4200, 4260, 4300, 4340.
835 On Form 4136, if Field #4360 (Line 20) is significant, then Form 1041, Field #0720
(Line 24g, Form 4136 Amount) and Form 1041, Field #0740 (Line 24h, Total) must
be significant.
836 On Form 4136, if Field #0040, Line 1c (c) is significant, then Field #0030, Line 1c
(a) must also be significant.
On Form 4136, if Field #0070, Line 1c (d) is significant, then either Field #0010,
Line 1a (c), or Field #0020 Line 1b (c), or Field #0040 Line 1c (c) must also
be significant.
On Form 4136, if Field 0090, Line 1d (d) is significant, then Field 0080, Line 1d (c)

CODE
838 On Form 4136, if Field #0180, Line 1a (d) is significant, then Field #0170
Line 1a (c) must also be significant.
On Form 4136, if Field #0200, Line 2b (c) is significant, then Field #0190, Line 2b
On Form 4136, if Field #0230, Line 2b (d) is significant, then Field #0200,
Line 2b (c) must also be significant.
On Form 4136, if Field 0237, Line 2c (d) is significant, then Field 0233, Line 2c (c)
839 On Form 4136, if Field #0380, Line 4a (c) is significant, then Field #0370, Line 4a
On Form 4136, if Field #0407 Line 4b (d), is significant, then either Field #0380,
Line 4a (c), or Field #0399, Line 4b (c) must also be significant.
On Form 4136, if Field #0416, Line 4c (d), is significant, then Field #0409,
Line 4c (c), must also be significant.
On Form 4136, if Field #0420, Line 4d (d), is significant, then Field #0418,
Line 4d (c), must also be significant.
840 On Form 4136, if Field #0260, Line 3a (c) is significant, then Field #0270, Line 3a
On Form 4136, if Field #0307, Line 3b (d) is significant, then either Field #0270,
Line 3a (c) or Field #0303 Line 3b (c) must also be significant.
On Form 4136, if Field #0320, Line 3c (d) is significant, then Field #0310, Line
Line 3c (c) must also be significant.
841 On Form 4136, if Field #0340, Line 3d (d) is significant, then Field #0330, Line
3d (c) must also be significant.
On Form 4136, if Field #0347, Line 3e (d) is significant, then Field #0343,
Line 3e (c) must also be significant.

CODE
842 On Form 4136, if Field #0424, Line 5a (d) is significant, then Field #0422, Line
5a (c) must also be significant.
On Form 4136, if Field #0428, Line 5b (d) is significant, then Field #0426, Line
5b (c) must also be significant.
843 On Form 4136, if Field #0625, Line 6a (d) is significant, then Field #0620, Line 6a
(c) must also be significant.
844 On Form 4136, if Field #0680, Line 7b (d) is significant, then either Field #0660,
Line 7a (c) or Field #0670, Line 7b (c) must also be significant.
847 On Form 4136, if Field #0615, Line 6, Exception Box, equals "X", then Field #0610,
Line 6, Explanation must equal "STMbnn" and Field #0608, Line 6, Registration
Number must be significant.
848 On Form 4136, if Field #0655, Line 7, Exception Box equals "X", then Field #0650,
Line 7, Explanation must equa l "STMbnn" and Field #0645, Line 7, Registration
Number must be significant.
850 On Form 4136, if a field identified under the Significant Entry column is present,
(not equal to zeros of blanks), then the field(s) identified under the Corresponding
Entry column must also be present.
Significant Entry Corresponding Entry
3220 3210 3200
3280 3260 3240
3340 3320 3300
3400 3380 3360
3460 3440 3420
3520 3500 3480
3580 3560 3540
3640 3620
3680 3660
3720 3700
3760 3740
3800 3780
3840 3820
3880 3860

CODE
853 On Form 4136, if a field identified under the Significant Entry column is present,
(not equal to zeros or blanks), then the field identified under the Corresponding
Field column must also be present.
Significant Entry Corresponding Entry
3940 3920
3980 3960
4020 4000
4160 4140 4120
4200 4180
4300 4280
4340 4320
854 If on Form 4136, if any of the following fields are significant, then Field #3600,
Line 15, must also be significant.
Fields
3640
3680
3720
3760
3800
3840
3880
855 If on Form 4136, if any of the following fields are significant, then Field #3900,
Line 16, must also be significant.
Fields
3940
3980
4020
856 If on Form 4136, if Field #4220, Line 18 is significant, then Field #4260, Line 18a
(d) must also be significant.
On Form 4136, if Field #4260, Line 18a (d) is significant, then Field #4220,
Registration No. must also be significant.
858 On Form 4136, if any of the Field Numbers listed below are significant, the value
code may only be one of the codes listed in the Record Layout, Description, for
that specific field.
(Revised)…..Fields: 0030, 0190, 0260, 0370, 0759, 0768, 0785, 0810, 0920, 3200, 3240, 3300,
3360, 3420, 3480, 3540, 4120

CODE
860 On Form 4136, if Field #0608, Line 6, Registration Number is significant, then
either Field #0620, Line 6a (c) or Field #0635, Line 6b (c) must be significant.
On Form 4136, if any of the following fields are significant, then Field #0608
(Registration No.) must also be significant. Fields: 0625 (Line 6a (d) or 0640
(Line 6b (d).
861 If Form 4136, Field #0645, Line 7, Registration Number is significant, then either
Field #0660, Line 7a (c), or Field #0670, Line 7b (c) or Field #0685, Line 7c
(c) must also be significant.
On Form 4136, if any of the following fields are significant, then Field #0645,
Registration No. must also be significant. Fields: 0680, Line 7b (d) or 0695, Line
7c (d).
862 On Form 4136, if Field #0695 Line 7c (d) is significant, then Field #0685, Line
7c (c) must also be significant.
863 On Form 4136, if any of the following fields are significant, then
Field #0705, Line 8, Registration Number must also be significant.
Fields: #0725, Line 8a (d), Field #0750, Line 8b (d), Field #0757,
Line 8c (d), Field #0764, Line 8d (d), Field #0775 Line 8e (d).
On Form 4136, if Field #0725, Line 8a (d) is significant, then Field #0715, Line
On Form 4136, if Field #0770, Line 8e (c) is significant, then Field #0768, Line 8e
On Form 4136, if #0775 Line 8d (e) is significant, then Field #0770 Line
8e (c) must also be significant.
On Form 4136, if Field #0760, Line 8d (c) is significant, then Field #0759, Line 8d
On Form 4136, if Field #0764, Line 8d (d), is significant, then Field #0760,
Line 8d (c), must also be significant.
On Form 4136, if Field #0757, Line 8c (d), is significant, then Field #0755,
Line 8c (c), must also be significant.
On Form 4136, if Field #0750, Line 8b (d), is significant, then Field #0745,
Line 8b (c), must also be significant.

CODE
NEW…864 On Form 4136, if Field #0795, Line 9a (d) is significant, then Field #0790, Line
On Form 4136, if Field #0790, Line 9a (c) is significant, then Field #0785, Line
9a (a) must also be significant.
NEW…865 On Form 4136, if Field #0825, Line 9b (d) is significant, then Field #0815, Line
On Form 4136, if Field #0815, Line 9b (c) is significant, then Field #0810, Line
9b (a) must also be significant.
Revised..866 On Form 4136, if Field #0890, Line 11a (d) is significant, then Field #0885, Line
On Form 4136, if Field #0930, Line 11c (c) is significant, then Field #0920, Line
11c (a) must also be significant.
either Field #0970, Line 12a (d) or Field #0990, Line 12b (d) must also be
significant.
Registration No. must also be significant. Fields: 0970, Line 12a (d) or 0990, Line
12b (d).

CODE
either Field #3030, Line 13a (d) or Field #3050, Line 13b (d), or Field #3070, Line
13c (d) must also be significant.
Registration No. must also be significant. Fields: 3030, Line 13a (d), or 3050,
Line 13b (d), or 3070, Line 13c (d).
869 If Form 4970 is present and Field #0670 is significant, then Form 1041
Page 2, Field #1367 must equal "FROMFORM4970" and Field #1368 and
Field #1370 must be significant.
870 If Form 4972 is present and either Field #0220 (Capital Gain Election) or
Field #0705 (Total Tax on Lump Sum Distribution) is significant, then
Form 1041, Page 2, Field #1210 (Tax on Lump Sum Distributions) must also
be significant.
871 If Form 4972 is present, Field #0026 (Distribution of Qualified Plan No Box)
and Field #0030 (Rollover Yes Box) and Field #0190 (Prior Year Distribution
Yes Box) and Field #0201 (Beneficiary Distribution Yes Box) must be blank.
872 If Form 4972 is present, Field #0024 (Distribution of Qualified Plan Yes Box)
and Field #0040 (Rollover No Box) and Field #0200 (Prior Year Distribution
No Box) must equal "X".
873 If Form 4972 is present, either Field #0044 (Beneficiary of Qual Participant
No Box) or Field #0086 (Qual Age - Five Yr Member No Box) must equal
"X". Both must not equal "X".
874 If Form 4972 is present, either Field #0220 (Capital Gain Election) or
Field #0240 (Ordinary Income) or Field #0690 (10 Yr Method Average Tax)

CODE
875 If Form 4972 is present, either Field #0042 (Beneficiary of Qual Participant
Yes Box) or Field #0044 (Beneficiary of Qual Participant No Box) must
equal "X". Both must not equal "X".
876 If Form 4972 is present, either Field #0084 (Qual Age - Five Yr Member Yes
Box) or Field #0086 (Qual Age - Five Yr Member No Box) must equal "X".
Both must not equal "X".
877 If form 8582, Page 1 is significant, then form 8582, Pages 2 and 3 must also be
present.
New…890 Due to late changes to Form 8886, returns for Tax Year 2006 which include Form
8886 will be rejected if filed before March 15, 2007.
6765 will be rejected if filed before February 9, 2007.
4136 will be rejected if filed before February 9, 2007.
900 The Employer Identification Number (EIN) on the Federal Form 1041 does not
match the EIN on the state return.
901 The state return count in the Summary Record does not match the IRS Record
Count.
902 The “State Attachment” count does not match the IRS Record Count.
903 Only one AHEADER record may be present for each state return.
Note: Reject Codes related to state returns are also located in the Fed-State
section of this publication.
906 No recognizable State records are attached but the Summary Record is equal to
a valid State Code.
907 A valid State Code does not appear in the Summary Record but there are state
records attached.
911 Invalid State Code on state return.
916 On the Summary Record, Field 0465 (EFIN) is missing or not a valid number.
999 Exceeded maximum number of errors (96).

SECTION 10 FEDERAL/STATE REQUIREMENTS
.01 GENERAL DESCRIPTION
(1) The tax return data must be placed into a format for transmission as specified by
the IRS and the State.
(2) If the federal tax return is rejected due to error conditions specified in
Publication 1438, the combined return will be rejected in its entirety.
If the error(s) is of such a nature that it can be corrected and the return(s)
processed, the combined return may be retransmitted to the IRS computing
center. The transmitter may elect to retransmit the Federal tax portion of a
rejected return and then file the state return using state tax paper forms.
(3) After the receipt acknowledgment has been provided to the transmitter, the IRS is
responsible for making the accepted return available to the state agency. Once
the State agency has successfully completed the transmission session and
received the return, the responsibility for data integrity is that of the State agency.
Should subsequent errors of any type be detected during State processing, they
are resolved between the State agency and the fiduciary using normal State paper
procedures.
(4) Form 8821, Tax Information Authorization is no longer required to participate in

the Federal/State e-file program.
(5) Requirements for Electronic Filing
In order to file a state electronic Fiduciary Income Tax Return the following
conditions must be met.
1. The state return must be electronically filed with the federal return through the
Tennessee Computing Center.
2. The return must be filed between January 22, 2007 and October 20, 2007.
3. When preparing electronic returns, fiduciaries may elect to have their

overpayments:
a. applied to their estimated tax for the next tax year,

b. sent to them in the form of a refund check, or
c. split: part applied to their estimated tax for the next tax year, and the
remainder issued in the form of a refund check.

(6) Exclusions from Electronic Filing
Returns meeting any of the following criteria may not be filed electronically:
1. amended returns,
2. returns filed for a tax period other than January 1, 2005 through December 31,
2005,
3. returns for part-year residents of a state, or cities associated with that particular
state,
4. returns reporting liabilities for nonresident earnings tax for cities associated with
that particular state,
5. returns for decedents with Social Security Numbers in the following ranges:
000-00-0000 through 001-00-9999

691-00-0000 through 699-99-9999
764-00-0000 through 999-99-9999
6. returns with Power of Attorney currently in effect in which the refund is to be

sent to a third party, or
7. returns with any correspondence requesting special consideration or
procedures.
.02 RETURN SEQUENCE ORDER
The State return Header and Attachments must be received immediately

following the Federal return and preceding the Summary Record.
.03 LENGTH OPTIONS
The format for record lengths may be either fixed or variable. (See Publication
1437 on how to format fixed and variable record lengths).
.04 RECORD TYPES
A header
B attach
C attach
D attach
E attach
.05 ACKNOWLEDGMENT REPORT
IRS acknowledges receipt of state data with federal Form 1041 and passes this
data on to the appropriate state for further validation.

.06 RECORD LAYOUTS
Section B of this publication contain the Federal/State record layouts as follows:
State Entity Record

State Attachment B Record
State Attachment C Record
State Attachment D Record
State Attachment E Record
.07 REJECT CODES
900 The Employer Identification Number (EIN) on the Federal Form 1041 does not
match the EIN on the state return.
901 The state return count in the Summary Record does not match the IRS Record
Count.
902 The “State Attachment” count does not match the IRS Record Count.
903 Only one AHEADER record may be present for each state return.
Note: Reject Codes related to state returns are also located in the Fed-State
section of this publication.
904 Reserved.
908 No recognizable state records are attached but the Summary Record is equal to
a valid State Code.
909 A valid State Code does not appear in the Summary Record but there are state
records attached.
911 Invalid State Code on state return.
999 Exceeded maximum number of errors (96).
NOTE: ALL OTHER FEDERAL FORM 1041 REQUIREMENTS APPLY TO FED/STATE

PAGE INTENTIONALLY BLANK.
(Section B, Data Communication, follows this

page.)

SECTION B
SECTION B
TABLE OF CONTENTS
FRONT END PROCESSING SYSTEM
ITEM NO. SUBJECT MATTER PAGE
N/A What’s new for EMS in 2006 1

1 File Transfer Protocols Character Code and File Compress. 2
2 Trading Partner Interface 2
3 Transmitter Profile Database 3
4 Asynchronous Communication Transmitter Interface 3
5 Examples 3
6 Suspended Transmitter 3
7 Virus Dectection 4
8 Logon Validation Specifications 4
9 Trading Parnter Session Examples 5
10 Changing Settings 16
11 Receiving Acknowledgements 24
12 Sending Files 28
13 Requesting Transmission Status Reports 31
14 Changing Password 33
15 Executing the State Retrieval Menu 37
16 Logging off the System 49
17 Trading Partner Session Examples 50
APPENDIX SUBJECT MATTER PAGE
A GTX Key and ACK File Name Formats 54

B Error ACK Formats: Detected Viruses 58
C EMS Communications and Encryption 63
D Examples of Transmission Status Reports 73
E Guidelines for Trading Partners using EMS 85
F Example Script to Pick Up Acks and Send a File 87
G EMS Password Rules 93
H EMS Password Screen Shots 95
I EEC Form Identification Error Codes 111
J Acronym List 123
Publication 1438 December 2006 Section B

DATA COMMUNICATION
INTRODUCTION
As of November 1, 2006, the EMS will be accessed with a new Login-Id created
to strengthen authentication. An eight-byte, alphanumeric EMS Login-Id will be sent for
each ETIN in a letter to Trading Partners in October 2006.
REQUIRED ENCRYPTED TRANSMISSIONS
All transmissions to EMS must be encrypted.
All transmissions must use either 1) the Internet using the Secure Socket Layer (SSL)
with Telnet/S, or 2) an encrypted IRS-approved dedicated/leased line supplied by the
transmitter.
• Software Developers must integrate the encryption solution in their transmission packages for
direct filing.
• If transmitters do not have the IRS documents concerning Internet Filing or Dedicated Leased
Line Encryption: Send e-mail for encryption documentation and specifications to
[email protected]
NOTE 1: Transmitters who elect to use high-speed lines or expect to handle a large
volume of electronic returns may request to lease their own dedicated line(s) at either
the ECC located at Martinsburg. They must arrange to lease and install the lines and
purchase modems or routers at both ends.
See Appendix C – Item C.1, Digital Service
NOTE 2: Transmitters who wish to file through their Internet Service Provider (ISP)
must acquire e-file software that incorporates Secure Socket Layer (SSL) with a
Telnet/s protocol and the interface to the IRS gateway to the FEPS.
See Appendix C – Item C.2, Internet Service information.
To assist transmitters in scripting automated logins and transmissions,

see Appendix F.
Publication 1438 December 2006 Section B 1

DATA COMMUNICATION
.01 IRS Front-end Processing Subsystem (FEPS)
1. File Transfer Protocols Character Code and File Compression |
a. File Transfer Protocols

(1) FTP (with special permission – see note above)
(2) XMODEM-1K
(3) YMODEM-Batch
(4) ZMODEM
Transmitters may use any telecommunications software that is

compatible with the above file transfer protocols .
b. Character Codes
American Standard Code for Information Interchange (ASCII) -|
c. File Compression
COMPRESS
GZIP (Freeware available from www.gzip.org)
NOTE: IRS does not support WINZIP or PKZIP.
2. TRADING PARTNER/TRANSMITTER INTERFACE (TPI)
The Trading Partner/Transmitter Interface (TPI) of the Front-End

Processing Subsystem (FEPS) has two components: the Operating
System Interface (OSI) and the Electronic Filing Systems Interface
(EFSI). The OSI and EFSI prompts and messages are in upper/lower
case. The delete key (if the TP’s terminal emulation software sends
X’7F’) or simultaneously entering the Control (“Ctrl”) and
Backspace keys may be used to correct a mistake while entering the
login identification and password, (OSI interface). After
successful login, the transmitter can use the Backspace key (also
generated by simultaneously entering the Control ("Ctrl") and "h"
keys), (EFSI interface). All responses may be in upper or lower
case EXCEPT the login identification and password, which are case-
sensitive and must be entered with the exact case as it appears in
the letter with your password and in the Transmitters Profile DataBase (TPDB).
All responses are echoed back except the password. On default prompts,
the cursor will be to the right of the colon and blank (": ").

DATA COMMUNICATION
3. TRANSMITTER PROFILE DATABASE (TPDB)
The Transmitter Profile DataBase (TPDB) keeps track of the sequence

number for the ETIN to date. The sequence number is in the
Acknowledgement Reference File Name on the FEPS. The Acknowledgement
Reference File Name is composed of MMDDnnnn. The 4-digit sequence
number represents the number of the transmissions to date for that
ETIN. The Acknowledgement Reference File Name as well as ETIN,
Julian Day and 2 -digit sequence number for the Julian Day, and
FEPS-assigned Global Transaction Key (GTX Key) are linked to yo ur
Acknowledgement files and can be searched by the e-Help Desk Staff
Assistors to research the status of a transmission. |
4. ASYNCHRONOUS COMMUNICATIONS TRANSMITTER INTERFACE
After dialing the assigned telephone number to the FEPS, the transmitter must
first enter the carriage return <cr> character, which typically can
be generated by simultaneously entering the Control ("Ctrl") and "m" keys.
This alerts the Operating System to transmit an ASCII login prompt.
NOTE: Turn off call waiting (*70) before logging onto the FEPS to
avoid aborted sessions. (Check with your phone company to
verify use of *70 to disable call waiting).
5. EXAMPLES
In the examples below, boldface text indicates information sent by the

transmitter. The system will echo transmitter input and send a carriage return
"<cr>", followed by line feed "<lf>" after receipt of a "<cr>"
from the transmitter.
6. SUSPENDED TRANSMITTER
A suspended transmitter will be allowed to log into EMS to continue

to receive Acknowledgements, but will not be allowed to transmit.
See Data Communication .01.11.a.

DATA COMMUNICATION
7. VIRUS DETECTION PROCEDURES FOR E-FILED TRANSMISSIONS FOR

TRADING PARTNERS
a. Beginning with participants testing in 2003, the Front-End

Processing System (FEPS) will scan every transmission.
b. If a virus is detected, FEPS will quarantine the file and

immediately put a transmission Suspend Indicator on the
Trading Partner (TP)’s profile.
c. While online, the TP (transmitter) will see “SUSPENDED”,

but will be permitted to pick up Acknowledgement Files.
d. The FEPS will create a Communications Error Message in a

Communications Error Acknowledgement File, which will be
in XML format, with the message VIRUS DETECTED and the
name of the virus.
e. The next time the TP logs in, the TP will receive this ACK
file, but will not be able to transmit. The TP can continue
to pick up all ACK Files.
f. TP must remove infected data and call the appropriate e-Help

Desk (e-HD) at 1-866-225-0654 (toll free) when ready to
re-transmit.
g. The e-HD will remove the Suspend Indicator so that the TP can
re-transmit the file and begin transmitting new files.
h. If another virus is detected, everything above will happen

again.
8. LOGON VALIDATION SPECIFICATIONS
a. Transmission Inactivity
Any period of inactivity for 60 seconds will cause the line to be

disconnected. It is assumed that the line is bad or that there are problems
in transmission, so the line is disconnected to prevent the transmitter from
being charged by the long -distance carrier for an inactive open line.

DATA COMMUNICATION
8. LOGON VALIDATION SPECIFICATIONS (continued)
b. Changing File Transfer Protocol Indicator (FTP)
The File Transfer Protocol indicated by the Trading Partner is

shown by menu item number 3 in brackets. If the Trading Partner has
not specified a protocol, Z-modem is assigned as a default protocol.
A Trading Partner can choose menu Item 3 to change protocol.
c. Changing File Compression
The FEPS assigns by default no compression on the file transfer.

If the Trading Partner wants to use UNIX compression or GZIP
compression, this can be selected from menu Item 4.
See Exhibit 4-11.
9. BMF TRADING PARTNER (1041) SESSION EXAMPLE
Logging On to the System
The EMS has incorporated a new password management feature within the trading
partner interface, which is documented in Section 3 of this manual. This section
illustrates the different responses for each password condition when a trading
partner’s password must be changed. Section 3 is categorized into five
subsections, which are listed as follows:
• Successful Login – No Password Change Required, Section 3.1

• Successful Login – Password Change Required, Section 3.2
• Unsuccessful Login, Section 3.3
• EMS Unavailable, Section 3.4
• EMS Main Menu Processing, Section 3.5
Note: Password rules can be found in Appendix G.
The following discussion describes how a TP logs on to the system.

When a TP connects to EMS, the “Authorized Use” banner shown in
Exhibit 3-1 is displayed.

9. BMF TRADING PARTNER (1041) SESSION EXAMPLE, continued
WARNING! THIS SYSTEM IS FOR AUTHORIZED USE ONLY!
This computer system is the property of the United States Government.

The Government may monitor any activity on the system and retrieve
any information stored within the system. By accessing and using this
system, you are consenting to such monitoring and information retrieval
for law enforcement and other purposes. Users should have no
expectation of privacy as to communication on or stored within
the system, including information stored locally on the hard drive
or other media in use within the unit (e.g., floppy disks, tapes,
CD-ROM, etc.).
Exhibit 3-1 Authorized Use Banner

DATA COMMUNICATION
The TP is then prompted for his/her EMS login id and password as shown in
Exhibit 3-2. (Note: Not only will the password not be displayed, but
also there will be no indication of how many characters the TP has typed).
login: xxxxxxxx
Password:
Exhibit 3-2 Login and Password Prompts
a. SUCCESSFUL LOGIN - NO PASSWORD CHANGE REQUIRED

If the TP successfully logs on and the TP’s password will expire
in seven days or less, then the message shown in Exhibit 3-3 is
displayed and processing continues. (Note that “N” will be replaced
by the number of days remaining until the password must be
changed).
Password must be changed in N day(s).
Exhibit 3-3 Password Change in N Days
If there are more than seven days until the password expires,
then processing continues as in Paragraph “e” of this section.
b. SUCCESSFUL LOGIN - PASSWORD CHANGE REQUIRED

There are times when a TP correctly supplies his/her EMS login id and
password, but is required to change his/her password before
proceeding. These include:
• the TP first logs in

• the TP’s current password has expired after 90 days
• the TP’s password has been reset by an EMS system
administrator as a result of the TP contacting their Home
Submission Processing Center (SPC) EMS e-Help Desk
When any of these situations occur, the TP is prompted to enter

a new password and to confirm his/her new password by re-entering
it as shown in Exhibit 3-4.
Enter new password:
Re-enter new password:
Exhibit 3-4 New Password Prompts

DATA COMMUNICATION
.01 IRS Front-end Processing Subsystem (FEPS) continued
If the TP’s responses meet the rules for changing the password (refer
to Appendix G for rules regarding passwords), the password is changed
and the message shown in Exhibit 3-5 is displayed. The TP will
subsequently use the new password to log into either EMS processing
center. Processing then continues. as described in Data Communication
.01.9.e.
Password changed.
Exhibit 3-5 Password Change Confirmation
However, if the TP’s responses to the password prompts do not meet the
rules for changing the password, then an error message is displayed.
A TP is given at most three tries to change his/her password.
If the TP does not enter the same password in response to the “Enter
new password” and “Re-enter new password” prompts, then the password
is not changed and the message shown in Exhibit 3 -6 is displayed.
If the TP has unsuccessfully attempted to change his/her password
less than three times, he/she is prompted for his/her new password as
shown in Exhibit 3-4. If this is the third unsuccessful attempt, then
the TP is disconnected.
New passwords don’t match.
Exhibit 3-6 Unmatched New Passwords Message
If the TP enters a new password that does not meet the rules, then
the password is not changed and the message shown in Exhibit 3-7 is
displayed. If the TP has unsuccessfully attempted to change his/her
password less than three times, he/she is prompted for his/her new
password as previously shown in Exhibit 3-4. If this is the third
unsuccessful attempt, the TP is disconnected.
Password rule(s) have not been met.
Exhibit 3-7 Password Rule Violation Message

DATA COMMUNICATION
If the TP has concurrent sessions, only one can change the password.
If the TP attempts to change his/her password in more than one session,
only one will be allowed and the message shown in Exhibit 3-8 is
displayed to the other session(s) and the TP is disconnected.
Login failed. Another session is trying to change the password.
Exhibit 3-8 Another Login Session Changing Password Message
If a system error occurs during the change password operation, the

password may or may not be changed. The message shown in Exhibit 3-9
is displayed and the TP is disconnected. The TP may need to try
both his/her old and new passwords on his/her next login.
System error.
Exhibit 3-9 System Error Message
c. Unsuccessful Logon
After each unsuccessful login attempt due to the TP entering an

incorrect EMS login id or password, the system displays the message shown
in Exhibit 3 -10.
Login incorrect
Exhibit 3-10 Login Incorrect Message

DATA COMMUNICATION
After each unsuccessful login attempt, the system displays “Login

incorrect.” After three consecutive unsuccessful login attempts,
the TP is disconnected. After six consecutive unsuccessful login
attempts (in two or more consecutive sessions) the TP’s account is
disabled. Once the account has been disabled, any attempt to login
to the account causes the system to display the message “This account
is currently disabled” and the login attempt fails. If this happens,
the TP should contact the Home Submission Processing Center (SPC)
EMS Help Desk.
This account is currently disabled.
Exhibit 3-11 Disabled Account Message
d. EMS Unavailable
If the EMS application is not available when the TP attempts

to login, one of two messages is displayed after the login id
and password prompts. If EMS is unavailable because of
scheduled down time, the message shown in Exhibit 3-12 is
displayed and the TP is disconnected.
EFS is currently unavailable. Additional information may be

available on IRS quick alerts.
Exhibit 3-12 EFS Unavailable Message

DATA COMMUNICATION
If the EMS application is unavailable for unscheduled reasons, the

message shown in Exhibit 3-13 is displayed and the TP is disconnected.
EFS is busy. Wait at least 10 minutes, then retry.
Exhibit 3-13 EFS Busy Message
e. EMS Main Menu Processing
Once the TP has successfully completed the login process

(including changing his/her password, if necessary), the “last
login” message is displayed as shown in the Exhibit 3-14.
Last login: Tue Sep 4 10:39:31 from computername

Exhibit 3-14 Last Login Message
The “Official Use” banner shown in Exhibit 3 -15 is then displayed.
------------------------------------------------------
FOR OFFICIAL USE ONLY
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####
U.S. Government computer

------------------------------------------------------
Exhibit 3-15 "Official Use" Banner

DATA COMMUNICATION
Next the Main Menu is displayed. The list of choices depends on whether
the TP is a State TP or not. The Main Menu for non-State TPs is shown in
Exhibit 3-16 while the Main Menu for State TPs is shown in Exhibit 3-17.
Since most TPs are not State TPs the Main Menu exhibits in the remainder
of this document except for Data Communication .01.15 will look
like Exhibit 3-16.
From the Main Menu, the non-State TP can now choose to receive
acknowledgment files and transmit a file, change the protocol and/or
compression settings, request a Transmission Status Report, change
his/her password, or end the session. Whenever the TP completes a
process initially selected from the Main Menu other than Logoff,
he/she is returned to the Main Menu screen.
MAIN MENU
1) Logoff
2) Receive/Send File(s)
3) Change File Transfer Protocol [ZMODEM]
4) Change Compression Method [NONE]
5) Request Transmission Status Report
6) Change Password
Enter your choice:
Exhibit 3-16 Initial Main Menu for Non-State TP

DATA COMMUNICATION
From the Main Menu, the State TP can now choose to receive acknowledgment
files and transmit a State Ack file, change the protocol and/or compression
settings, request a Transmission Status Report, change his/her password, request
the State Return Menu to perform the State functions described in Data
Communication .01.9.e., or end the session. Whenever the
State TP completes a process initiated by menu items 2-6, he/she is
returned to the Main Menu screen. Whenever the State TP chooses to exit
the State Return Menu, he/she is returned to the Main Menu.
MAIN MENU
1) Logoff
3) Change File Transfer Protocol [FTP]
6) Change Password
7) Shown State Return Menu
Enter your choice:
Exhibit 3-17 Initial Main Menu for State TP

DATA COMMUNICATION
For all TPs, the current file transfer protocol is displayed in brackets
next to the “Change File Transfer Protocol” menu item. Likewise, the TP’s
current compression method is displayed in brackets next to the “Change
Compression Method” menu item. The possible file transfer protocols and
compression method values are identified in Data Communication .01.10.a-b.,
where the “File Transfer Protocols” and “File Compression Methods” menus are
discussed.
It sho uld be noted that a TP’s initial compression method is “NONE.”

Since the EMS does not auto -sense compressed files, a TP must select a
compression method before submitting compressed files. If the TP has
selected a compression method, his/her acknowledgment files and
Transmission Status Report are compressed and returned using the
selected compression method.
At any prompt, if the TP does not respond in 60 seconds the following

message is displayed: “DISCONNECTING FROM EFS.” and the TP is
disconnected.
If the TP enters a character that is not one of the listed number choices, i.e., is not
1-6 for non-State TPs or is not 1-7 for State TPs, then an invalid menu selection
message along with the Main Menu is displayed. An example is provided in
Exhibit 3-18. If the TP fails to make a valid selection in three attempts, the TP is
disconnected.

DATA COMMUNICATION
MAIN MENU
1) Logoff
6) Change Password
Enter your choice: 8
Invalid menu selection. Try again.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 3-18 Invalid Main Menu Selection

DATA COMMUNICATION
10. CHANGING SETTINGS
This section explains how to change the TP’s communication protocol

and compression settings.
a. Changing the Transmission Protocol
To change the transmission protocol, the TP chooses “Change File

Transfer Protocol” as shown in Exhibit 4-1.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 4-1 Choosing Change File Transfer Protocol
When the TP chooses “Change File Transfer Protocol,” the menu shown
depends on whether or not the TP has been approved to use the FTP
protocol (see Appendix C for FTP usage). If the TP cannot use the FTP
protocol, the menu shown in Exhibit 4-2 is displayed. Brackets frame the
TP’s current file transfer protocol. The TP’s initial setting is “ZMODEM.”
FILE TRANSFER PROTOCOLS MENU
1) Return to MAIN MENU

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
Enter your choice:
Exhibit 4-2 Initial File Transfer Protocol Menu Display without FTP

DATA COMMUNICATION
If the TP has been approved to use the FTP protocol, he/she must
provide certain configuration information to the IRS before being
able to use FTP. Once the TP’s FTP configuration information has
been added to the EMS system, then the menu shown in Exhibit 4-3
is displayed.

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Enter your choice:
Exhibit 4-3 Initial File Transfer Protocol Menu Display with FTP
The TP can change the protocol or return to the Main Menu.

Exhibit 4-4 demonstrates the TP changing his/her file transfer
protocol to FTP.

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Exhibit 4-4 Changing File Transfer Protocol to FTP

DATA COMMUNICATION
After the TP selects a protocol, the Main Menu is redisplayed with the
selected protocol in brackets as shown in Exhibit 4-5. This protocol
setting is saved and is used for all future incoming/outgoing file
transfers unless the TP changes the protocol again.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 4-5 Redisplay of Main Menu after Protocol Change
While in the File Transfer Protocols Menu, any character other than one
of the menu number choices is considered invalid (as shown in Exhibit 4 -6).

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Exhibit 4-6 Invalid File Transfer Protocol Menu Selection

DATA COMMUNICATION
If the TP e nters an invalid character, an invalid menu selection message

along with the File Transfer Protocols Menu is displayed as shown in
Exhibit 4-7. If the TP fails to make a valid selection in three attempts, the TP will
be disconnected.

2) [ZMODEM]
3) XMODEM-1K
4) YMODEM BATCH
5) FTP
Enter your choice:
Exhibit 4-7. Invalid File Transfer Protocol Menu Selection Response
After the TP chooses a valid option from the File Transfer Protocols Menu or
chooses “Return to MAIN MENU,” the Main Menu is redisplayed with the newly
chosen protocol in brackets (Exhibit 4-8).
MAIN MENU
1. Logoff
2. Receive/Send File(s)
3. Change File Transfer Protocol [FTP]
4. Change Compression Method [NONE]
5. Request Transmission Status Report
6. Change Password
Enter your choice:
Exhibit 4-8 Redisplay of Main Menu after Protocol Change
The TP can choose any menu item to continue or choose Logoff to end the
session.

DATA COMMUNICATION
b. Changing the Compression Method
To change the compression method, the TP chooses “Change

Compression Method” from the Main Menu as shown in Exhibit 4-9.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 4-9 Choosing Change Compression Method
The File Compression Methods Menu is displayed as shown in Exhibit 4-10.

Brackets frame the current compression method.
FILE COMPRESSION METHODS MENU

2) [None]
3) GZIP
4) COMPRESS
Exhibit 4-10 Initial File Compression Methods Menu Display
* See Note on next page regarding Compression methods.

DATA COMMUNICATION
Note: The two supported compression methods are gzip (a freeware program
available at www.gzip.org) and compress (a Unix compression utility). If the TP
chooses 3) GZIP or 4) COMPRESS and sends a file that was compressed using
PKZIP file format 2.04g, EMS is able to decompress the file. EMS Ack files that
are returned to the TPs are named based on the compression method chosen.
For example, a TP sends in a file named abc.zip compressed with PKZIP 9 and
chooses option 3) GZIP. The Ack file returned will have the extension beginning
with .GZ. See Exhibit A-1 in Appendix A for the complete list of possible Ack file
names. PKZIP and WINZIP will then decompress these files successfully. PKZIP
9 and WINZIP 9 were both successfully tested with EMS. EMS does not support
the use of PKZIP’s new encryption capabilities because of the “key management”
issue.
The TP can change his/her compression method or return to the Main

Menu. Exhibit 4-11 demonstrates the TP changing his/her compression
method to gzip.

2) [None]
3) GZIP
4) COMPRESS
Exhibit 4-11 Changing Compression Method to GZIP

DATA COMMUNICATION
After the TP chooses a compression method, the Main Menu is redisplayed

with the selected method framed by brackets as shown in Exhibit 4-12.
This compression method setting is saved and is used for all future
incoming/outgoing file transfers unless the TP changes the compression
method again. The TP’s initial setting is “None.” Before using
compression, the TP must select a method from the File Compression
Methods Menu. (If, after choosing the compression method, the TP
sends a file and EMS fails to decompress it, the file is rejected
and an error acknowledgment is sent to the TP. Refer to Appendix B
for the format of this error acknowledgment).
MAIN MENU
1) Logoff
4) Change Compression Method [GZIP]
6) Change Password
Enter your choice:
Exhibit 4-12 Main Menu Display After Change Compression

Method Menu
While in the File Compression Methods Menu, any character other than one of
the menu number choices is considered invalid shown in Exhibit 4 -13.

2) [None]
3) GZIP
4) COMPRESS
Exhibit 4-13 Invalid File Compression Menu Selection

DATA COMMUNICATION
If the TP enters an invalid character, an invalid menu selection message along

with the File Compression Methods Menu is displayed as shown in Exhibit 4-14.
If the TP fails to make a valid selection in three attempts, the TP is disconnected.

2) None
3) [GZIP]
4) COMPRESS
Enter your choice:
Exhibit 4-14 Invalid File Compression Methods Menu Selection Response
After the TP chooses a valid option from the File Compression Methods
Menu or chooses “Return to MAIN MENU,” the Main Menu is redisplayed
with the newly chosen compression method in brackets (Exhibit 4-15).
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 4-15 Main Menu Display After Change Compression Method Menu
The TP can now choose any menu item to continue or choose Logoff to
end the session.

DATA COMMUNICATION
11. RECEIVING ACKNOWLEDGMENTS
From the Main Menu, the TP receives acknowledgment files and/or

transmits a file by choosing “Receive/Send File(s).” This section discusses
receiving acknowledgment files, and Data Communication .01.12. discusses
sending files to the EMS System.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 5-1 Choosing Receive/Send File(s)
When the TP chooses the “Receive/Send File(s)” menu item, the EMS TP
Interface software checks to see if there are acknowledgment files to be sent
to the TP. If there are no acknowledgment files, the message in Exhibit 5-2
is displayed and processing continues as discussed in Data Communication
.01.12. This allows TPs to submit files even if there are no acknowledgment
files waiting delivery.
Number of Acknowledgment File(s) in outbound mailbox: 000
Exhibit 5-2 Zero Acknowledgment File Display
If there are acknowledgment files, the text shown in Exhibit 5-3 is displayed.
The message shows the number of acknowledgment files waiting delivery to
the TP. All acknowledgment files waiting delivery to the TP are delivered
before the TP can submit a file. The count of acknowledgment files is
updated every time the TP selects item 2) Receive/Send File(s), from the
Main Menu. Additional acknowledgment files that were generated during
the session are reflected in this count.

DATA COMMUNICATION
Are you ready to receive files? Y/[N]: Y or y
Exhibit 5-3 One or More Acknowledgment Files Display
If the TP enters anything other than “Y” or “y,” the Main Menu as shown in
Exhibit 5-1 is redisplayed. If the TP fails to respond affirmatively three
consecutive times he/she is disconnected.
If the TP responds to the prompt affirmatively, a message notifying the

TP that the file transfer is about to begin is displayed. The message depends on
the protocol being used. For Zmodem, Xmodem or Ymodem, the message in
Exhibit 5-4 is displayed. For FTP, the message shown in
Exhibit 5-5 is displayed. The file transfer begins after the appropriate notice.
EFS ready for modem download.
Exhibit 5-4 Modem Download Notice
Putting File(s) by FTP.
Exhibit 5-5 FTP “Putting Files” Notice
All acknowledgment files are sent as separate files. If the TP is also

using compression, each file is separately compressed. (See Appendix A
for a description of acknowledgment file names).

DATA COMMUNICATION
If the TP interface software detects that the transmission did not

complete successfully, the message in Exhibit 5 -6 is displayed followed
by the Main Menu (Exhibit 5-1). If this happens three times in a row,
the TP will be disconnected.
Error transmitting Acknowledgement File(s).
Exhibit 5-6 Acknowledgment File Transmission Error Message
If the TP interface software does not detect an error, the message

shown in Exhibit 5 -7 is displayed.
Acknowledgement File(s) transmission complete.
Exhibit 5-7 Acknowledgement File Transmission Complete Message

DATA COMMUNICATION
Next, the TP is asked if he/she wants to send a file. Item 12 discusses sending
files. After the receive acknowledgment p rocess has completed, if the TP has
been suspended, he/she is not allowed to transmit new files. Instead, the
message “SUSPENDED TRANSMITTER/ETIN” is displayed, and the TP is
disconnected from EMS (Exhibit 5-8).
SUSPENDED TRANSMITTER/ETIN.
Disconnecting from EFS.
Exhibit 5-8 Suspended TP Message
A suspended transmitter is allowed to log on to the EMS to continue

to receive Acknowledgements but not allowed to transmit. Suspension
occurs for the following reasons:
• Submission of a file with a virus (refer to Appendix B)

• Submission of a file with an XML threat (refer to Appendix B)
• Suspension by tax examiner for procedural reasons
Should this occur, the TP must contact the Home SPC EMS e-Help
Desk to inquire about of the suspended status.

DATA COMMUNICATION
12. SENDING FILES
This section describes the process of transmitting files to EMS.

It details the messages and prompts for TPs registered as transmitters.
After the receive acknowledgements process has completed, or if there

are no acknowledgment files to receive, the TP is asked if he/she wants
to send a file as shown in Exhibit 6-1.
Do you want to send a file? Y/[N]: Y or y
Exhibit 6-1 Send Tax Return File Prompt
If the TP enters anything other than “Y” or “y,” the Main Menu as shown in
Exhibit 5-1 is redisplayed. If there are no acknowledgment files for the TP
to receive and the TP fails to respond affirmatively three times in a row,
the TP is disconnected.
Otherwise, the next prompt depends on the file transfer protocol

being used. If the TP is using Zmodem, Ymodem, or Xmodem,
he/she is prompted to start the file transfer as shown in Exhibit 6-2.
Enter an upload command to your modem program now.
Exhibit 6-2 Modem Upload Prompt
If the TP is using the FTP protocol, he/she is prompted to supply a

file name as shown in Exhibit 6-3. After supplying the file name the
TP is notified that the FTP transfer is beginning. This notice is also
shown in Exhibit 6-3.
Enter the LOCAL name of the file you are sending from your
system: myfile
Getting file by FTP.
Exhibit 6-3 FTP File Name Prompt

12. SENDING FILES (continued)
If the TP responds to the filename prompt in Exhibit 6 -3 with only a

carriage return (<CR>), then the notice shown in Exhibit 6-4 is displayed.
If the TP responds with only a <CR> three times in a row, the TP is
disconnected.
Invalid file name.
Enter the LOCAL name of the file you are sending from your
system: <CR>
Exhibit 6-4 Invalid File Name Message
Once the TP has been notified that the file transfer is beginning
(Exhibit 6-2 or 6-3), the TP has 60 seconds to begin his/her file transfer. If the
EMS does not receive at least part of the TP’s file within 60 seconds, the TP is
disconnected.
If the TP Interface software detects that the transmission did not complete
successfully, the message in Exhibit 6-5 is displayed followed by the Main Menu.
If this happens three consecutive times, the TP is disconnected.
Error receiving file. You must send it again.
Exhibit 6-5 Transmission Receipt Error Message

DATA COMMUNICATION
12. SENDING FILES (continued)
If the TP Interface software does not detect an error, the transmission

confirmation message shown in Exhibit 6-6 is displayed followed by the Main
Menu (Exhibit 6 -7). If the TP hangs up without receiving the confirmation
message, there is no guarantee that the EMS will process the file(s).
The transmission confirmation message contains the Global Transaction Key

(GTX Key) and the reference file name. The GTX Key is the unique identifier
assigned by the EMS to the file sent by the TP, and is used to track the
processing of the file and its subsequent acknowledgment. The reference file
name is used when constructing the name of the acknowledgment file delivered
to the TP. (See Appendix A for a description of the GTX Key and its relationship
to the reference file name.)
Transmission file has been received with the following GTX Key:
S20041020123423.1700 10200001
Exhibit 6-6 Transmission Confirmation Message Display
The Main Menu is displayed again as shown in Exhibit 6 -7. The TP

can choose any menu item to continue or Logoff to end the session.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 6-7 Main Menu Display
See Data Communication .01.17, Exhibit 11-1 for an example of a complete

session.

DATA COMMUNICATION
13. REQUEST TRANSMISSION STATUS REPORT
A Transmission Status Report may be requested from the Main Menu shown
in Exhibit 7 -1. Examples of Transmission Status Reports are contained in
Appendix D. A transmission status report will show the status of all
transmissions submitted by the TP since 12:00 a.m. five days ago. For State
TPs the report also shows the status of a ll state acknowledgments that have
been received and redirected to other TPs since 12:00 a.m. five days ago.
Only one report may be requested per TP session. The report is returned
to the TP in an HTML format file that is suitable for viewing with a Web
browser after the TP session completes.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 7-1 Choosing Request Transmission Status Report
When the TP chooses the “Request Transmission Status Report” menu item, a
message notifying the TP that the report transfer is about to begin is displayed.
The message depends on the protocol being used. For Zmodem, Xmodem, or
Ymodem, the message in Exhibit 7-2 is displayed. For FTP, the message
shown in Exhibit 7 -3 is displayed. The file transfer will begin after the appropriate
message.
EFS ready for Report download.
Exhibit 7-2 Modem Download Message
Putting Report by FTP.
Exhibit 7-3 FTP “Putting Report File” Message

DATA COMMUNICATION
13. REQUEST TRANSMISSION STATUS REPORT (continued)
If the TP has selected compression, the report is compressed. (See Appendix D

for a description of Transmission Status Report file names.)
If the TP Interface software detects that the transmission did not complete
successfully, the message in Exhibit 7-4 is displayed followed by the Main
Menu. If this happens three times in a row, the TP is disconnected.
Error transmitting Report File.
Exhibit 7-4 Report File Transmission Error Message
If the TP Interface software does not detect an error, the message

shown in Exhibit 7-5 is displayed.
Report File transmission complete.
Exhibit 7-5 Report File Transmission Complete Message
After the file transfer has completed, the Main Menu is redisplayed.
TPs can make only one report request per session. If the TP tries to
request a report again, the message shown in Exhibit 7-6 is displayed
followed by the Main Menu. If this happens three times in a session, the TP
is disconnected.
Only one Report request allowed.
Exhibit 7-6 Report Request Error

DATA COMMUNICATION
14. CHANGING PASSWORD
TPs are responsible for maintaining their passwords. When a TP

changes his/her password at one EMS processing center, it will be
propagated to the other EMS processing center. Therefore, a TP
should only execute the change password procedures once per new
password.
To change his/her password, the TP chooses “Change Password”

as shown in Exhibit 8-1.
MAIN MENU
1) Logoff
6) Change Password
Exhibit 8-1 Choosing “Change Password”
The TP is then prompted to enter his/her current password and to enter

his/her new password twice as shown in Exhibit 8-2. Not only will the
passwords not be displayed, but also there will be no indication of how
many characters the TP has typed.
The new password must meet the rules described in Appendix G.
Enter current password:

Enter new password:
Exhibit 8-2 Current and New Password Prompts

DATA COMMUNICATION
14. CHANGING PASSWORD, continued
If the TP’s responses meet the rules for changing the password, the
password is changed and the message shown in Exhibit 8-3 is displayed.
The TP will now use the new password to log into any EMS processing
center. The Main Menu is then redisplayed as shown in Exhibit 8-4.
Password changed.
Exhibit 8-3 Password Change Confirmation
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit 8-4 Redisplay of Main Menu
If the TP’s responses to the password prompts do not meet the rules for
changing the password, then an error message is displayed. A TP is given at
most three tries per session to change his/her password.
If the TP incorrectly enters his/her current password, the password is not

changed and the message shown in Exhibit 8-5 is displayed. If the TP has
unsuccessfully attempted to change his/her password less than three times,
he/she is prompted for his/her current and new passwords as previously shown
in Exhibit 8 -2. If this is the third unsuccessful attempt, then the Main Menu is
redisplayed as previously shown in Exhibit 8 -4.

DATA COMMUNICATION
Incorrect current password.
Exhibit 8-5 Incorrect Current Password Message
If the TP does not e nter the same password in response to the “Enter new
password” and “Re -enter new password” prompts, then the password is not
changed and the message shown in Exhibit 8-6 is displayed. If the TP has
unsuccessfully attempted to change his/her password less than three times,
he/she is prompted for his/her current and new passwords as previously shown
in Exhibit 8 -2. If this is the third unsuccessful attempt, then the Main Menu is
redisplayed as previously shown in Exhibit 8 -4.
New passwords don’t match.
Exhibit 8-6 Unmatched New Passwords Message
If the TP enters a new password that does not meet the rules identified in
Appendix G, then the password is not changed and the message shown
in Exhibit 8 -7 is displayed. If the TP has unsuccessfully attempted to change
his/her password less than three times, he/she is prompted for his/her current
and new passwords as previously shown in Exhibit 8-2. If this is the third un-
successful attempt, then the Main Menu is redisplayed as shown in Exhibit 8-4.
Exhibit 8-7 Password Rule Violation Message
If it has been less than seven days since the last time the TP changed his/her
password, then the password is not changed and the message shown in Exhibit
8-8 is displayed. The TP is then returned to the Main Menu as previously shown
in Exhibit 8 -4. If it has been less than seven days and the TP needs to change
his/her password, he/she should contact his/her Home SPC EMS e-Help Desk.

DATA COMMUNICATION
Less than 7 days from last change. Password not changed.
Exhibit 8-8 Less Than 7 Days Message
If the TP has concurrent sessions, only one can change the password. If the TP
attempts to change his/her password in more than one session, only one will be
allowed and the message shown in Exhibit 8-9 is displayed to the other
session(s). After this message is displayed, the TP is returned to the Main Menu
as previously shown in Exhibit 8-4.
Password not changed. Another session is trying to change the

password.
Exhibit 8-9 Another Session Changing Password Message
If a system error occurs during the change password operation, the password
may or may not be changed. The messages shown in Exhibit 8-10 are displayed
and the TP’s session is terminated. The TP may need to try both his/her current
and new passwords on his/her next login.
System error.
DISCONNECTING FROM EFS.
Exhibit 8-10 System Error and Disconnecting Message

DATA COMMUNICATION
The TP can only choose the “Change Password” menu item once during a
session. If the TP chooses the “Change Password” menu item more than
once, the message shown in Exhibit 8-11 is displayed immediately. If this
happensthree times in a session, the TP is disconnected; otherwise the Main
Menu is redisplayed as previously shown in Exhibit 8-4.
Note: You will not go through the password prompts for this scenario.
Can only choose Change Password once.
Exhibit 8-11 Change Password Once Message
Except in the case of a system error the Main Menu is displayed as previously
shown in Exhibit 8-4 after the TP completes the change password process
whether or not he/she was successful.
15. EXECUTING THE STATE RETURN MENU
When the trading partner is a State TP that can retrieve state return data, the
Main Menu includes an additional option, “Show State Return Menu.” The
State TP chooses “Show State Return Menu” to retrieve state return data,
reset state return files, or to generate a report.
MAIN MENU
1) Logoff
6) Change Password
7) Show State Return Menu
Enter your choice:
Exhibit 9-1 Main Menu with Show State Return Menu Option

DATA COMMUNICATION
a. State Return Menu Unavailable
If the State TP selects “Show State Return Menu” from the Main
Menu, and the State Return Menu is unavailable, one of two mess-
ages is displayed. If the State Return Menu is unavailable because of a
scheduled down time, the message shown in Exhibit 9-2 is displayed
and the State TP is returned to the Main Menu.
State Return Menu is currently unavailable.

Additional information may be available on IRS quick alerts.
MAIN MENU
1) Logoff
6) Change Password

Exhibit 9-2 State Return Menu Unavailable Message
If the State TP chooses “Show State Return Menu” from the Main Menu
and the State Return Menu is busy, the message as shown in Exhibit 9-3
is displayed and the State TP is returned to the Main Menu.
State Return Menu is busy. Wait at least 10 minutes, then retry.
MAIN MENU
1) Logoff
6) Change Password

Exhibit 9-3 State Return Menu Busy Message

DATA COMMUNICATION
b. STATE RETURN MENU
When the State TP chooses “Show State Return Menu” from the
Main Menu, the State Return Menu shown in Exhibit 9-4 is displayed.
STATE RETURN MENU

2) Reset State File
3) Request State Files to Download Report
4) Receive State Return File(s)
Enter your choice:
Exhibit 9-4 State Return Menu
If the State TP enters a character that is not one of the listed number choices,
then an invalid menu selection message along with the State Return Menu is
displayed as shown in Exhibit 9-5. If the State TP fails to make a valid selection
from the State Return Menu in three attempts, the State TP is disconnected.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-5 Invalid Menu Selection Message

DATA COMMUNICATION
After the State TP completes tasks on the State Return Menu and chooses
“Return to MAIN MENU,” the Main Menu is redisplayed (Exhibit 9-1). The State
TP can continue selecting menu options or choose “Logoff” from the Main Menu
to end the session.
c. Resetting A State File
When the State TP chooses “Reset State File” from the State Return Menu, the
State TP is asked to enter the state file sequence number as shown in
Exhibit 9-6.
Enter State File sequence number or press Enter to return to menu:
Exhibit 9-6 Reset State File Prompt
If the State TP depresses "Enter" without entering a state file sequence number,
the State TP is returned to the State Return Menu (Exhibit 9-4). If the State TP
enters a non-numeric entry, the State TP is returned to the State Return Menu
after being informed of an invalid file sequence number entry as shown in Exhibit
9-7. If the State TP fails to enter a valid state file sequence number in three
attempts, the State TP is disconnected.
Invalid file sequence number.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-7 Invalid File Sequence Number Message

DATA COMMUNICATION
If the State TP enters a valid state sequence number and the state file is
successfully reset so that the state can download the file, a reset message is
displayed that contains the state filename as shown in Exhibit 9-8.
Flag reset to allow downloading of requested State File <filename>.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-8 State File Reset Message
If an error is detected when trying to reset the state file, one of

the following messages is displayed followed by the State Return Menu
(Exhibits 9-9, 9-10, 9-11, or 9 -12):
Unable to locate requested State File <filename>.

State File <filename> not reset.
Please contact the IRS e -Help Desk for assistance.
STATE RETURN MENU

2) Reset State File
4) Receive Sta te Return File(s)
Enter your choice:
Exhibit 9-9 Unable to Locate State File Message
OR
(SEE NEXT PAGE)

DATA COMMUNICATION
System indicates requested State File <filename> has not been sent.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-10 State File not Sent Message
OR
System indicates requested State File <filename> is in use.

STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-11 State File in Use Message
OR
(SEE NEXT PAGE)

DATA COMMUNICATION
Unable to locate information for requested State File <filename>.

STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-12 Unable to Locate State File Information Message
If the State TP encounters errors three consecutive times when trying to reset the
state file, the State TP is disconnected.
If the State TP reaches the limit for the number of state files that can be reset in
one State Return Menu session (10 is the limit), and the State TP selects “Reset
State File” from the State Return Menu, the message shown in Exhibit 9-13 is
displayed followed by the Sta te Return Menu.
Only ten State Files can be reset in one session.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-13 Ten State Files Reset Limit Message

DATA COMMUNICATION
d. Requesting a State Files to Download Report
Previously this report was automatically displayed during the state data retrieval
session. When the State TP chooses “Request State Files to Download Report”
from the State Return Menu and no state files are available to send to the State
TP, the message shown in Exhibit 9-14 is displayed followed by the State Return
Menu. If this happens three times in a row, the State TP is disconnected.
No State Files to download. No Report is available.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-14 No State Files to Download Report Message
When the State TP chooses “Request State Files to Download Report” from the
State Return Menu, and there are state files to download, the State Files
Download Report is transmitted to the State TP using the current default file
transfer protocol and the compression method settings displayed on the Main
Menu. A message notifying the State TP that the report transfer is about to begin
is displayed. For Zmodem, Xmodem, or Ymodem, the message in Exhibit 9-15 is
displayed. For FTP, the message shown in Exhibit 9-16 is displayed. The file
transfer will begin after the appropriate notice.
Beginning Report download.
Exhibit 9-15 Modem Download Report Notice

DATA COMMUNICATION
Putting Report by FTP.
Exhibit 9-16 FTP Download Report Notice
If the State TP is using GZIP compression, the file will be named

MDDhhmm_SRS.gz. If the State TP is using COMPRESS compression, the file
will be named MMDDhhmm_SRS.Z. If the State TP is not using compression,
the file will be named MMDDhhmm_SRS.txt.
If the report file transmission did not complete successfully, the message shown
in Exhibit 9 -17 is displayed followed by the State Return Menu. If this happens
three times in a row, the State TP is disconnected.
Error transmitting Report File.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-17 Error Transmitting Report File Message

DATA COMMUNICATION
If the report file is transmitted successfully, the message shown in Exhibit 9-18 is
displayed followed by the State Return Menu.
Report File transmission complete.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-18 Report File Transmission Complete Message
The State TP can make only one State Files to Download report request per
State Return Menu session. If the State TP tries to request a report again, the
message shown in Exhibit 9-19 is displayed followed by the State Return Menu.
If this happens three times in a State Return Menu session, the State TP is
disconnected.
Only one Report request allowed.
STATE RETURN MENU

2) Reset State File
Enter your choice:
Exhibit 9-19 One Report Request Allowed Message

DATA COMMUNICATION
Exhibit 9-20 shows an example of the State Files to Download Report.
IRS State Retrieval Subsystem

State Files to Download Report
Run Date: 2005-02-01 12:23:50

Location: Enterprise Computing Center at Memphis
FILE NUMBER COMPRESSED

NAME DATE/TIME LOADED TEST RETURNS FILE SIZE
--------------- ------------------- ---------- -------- ----------
ga274.gz 2005-02-01 13:35:50 N 3000 1971147
ga275.gz 2005-02-01 13:35:50 N 3000 1960644
ga276.gz 2005-02-01 13:35:50 N 2035 1092873
ga277.gz 2005-02-01 13:46:09 N 726 228829
Exhibit 9-20 State Files to Download Report Example
e. Receiving State Return Files
When the State TP chooses “Receive State Return File(s)” from the State Return
Menu and no state files are available to send to the State TP, the message
shown in Exhibit 9-21 is displayed followed by the State Return Menu.
No State Files to download.
STATE RETURN MENU

2) Reset State File
Enter your choice:

Exhibit 9-21 No State Files to Download Message
The State TP will no longer receive a dummy file with a STCAP record containing
the NO STATE DATA AVAILABLE message if there are no available files to send
to the state. If the State TP chooses “Receive State Return File(s)” three times in
a row and no state return files are available, the State TP is disconnected.

DATA COMMUNICATION
When the State TP chooses “Receive State Return File(s)” from the State Return
Menu and state data files are present on the SRS that have not been sent to the
State TP, they will be transmitted as separate files to the State TP. The state
files are transmitted to the State TP using the current default file transfer protocol
displayed on the Main Menu. The state return files sent to the State TP will
continue to be in GZIP compressed format. The compression setting from the
Main Menu is ignored for the transmission of state return files. A message
notifying the State TP that the state file(s) transfer is about to begin is displayed.
For Zmodem, Xmodem, or Ymodem, the message in Exhibit 9-22 is displayed.

For FTP, the message shown in Exhibit 9-23 is displayed. The state file transfer
will begin after the appropriate notice.
Exhibit 9-22 Modem Download Notice
Putting File(s) by FTP.
Exhibit 9-23 FTP “Putting File(s)” Download Notice
When the retrieval of state return data file(s) is successfully completed, the
message shown in Exhibit 9-24 is displayed before the State TP is returned to
the State Return Menu.
STATE DATA TRANSMISSION COMPLETE

Weekday Month Day HH:MM:SS Timezone Year
STATE RETURN MENU

2) Reset State File
Enter your choice:

Exhibit 9-24 State Data Transmission Complete Message

DATA COMMUNICATION
If there are errors during the transmission of the last file, or the State TP aborts
the transmission, the communications line is disconnected after the messages
shown in Exhibit 9-25 are displayed.
STATE DATA TRANSMISSION ERRORS

Weekday Month Day HH:MM:SS Timezone Year
Exhibit 9-25 State Data Transmission Errors Message
16. LOGGING OFF THE SYSTEM
To end his/her session, TP chooses “Logoff” from the Main Menu

Exhibit 10-1.
MAIN MENU
1) Logoff
6) Change Password

Exhibit 10-1 Choosing Logoff
The TP Interface software performs any necessary cleanup activities, records

statistical information, and then displays the message shown in Exhibit 10-2.
The TP should not hang up before receiving the disconnect message. If he/she
does hang up prematurely, EMS may not complete its cleanup activities. This
could result in the TP receiving his/her acknowledgment files again in the next
login session or having the submission file discarded.
Exhibit 10-2 End of TP Session Message

DATA COMMUNICATION
17. TRADING PARTNER SESSIONS EXAMPLES
This section provides a complete example of the TP session. Exhibit 11-1

illustrates when the TP logs in, receives acknowledgment files, submits a tax
return file, and terminates the session.

This computer system is the property of the United States Government.

The Government may monitor any activity on the system and retrieve
any information stored within the system. By accessing and using this
system, you are consenting to such monitoring and information retrieval
for law enforcement and other purposes. Users should have no
expectation of privacy as to communication on or stored within the
system, including information stored locally on the hard drive or other
media in use within the unit (e.g., floppy disks, tapes, CD-ROM, etc.).
login: xxxxxxxx
Password:
Last login: Tue Sep 4 10:39:31 from computername
-----------------------------------------------------------------
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####

-----------------------------------------------------------------
MAIN MENU
1) Logoff
6) Change Password
Exhibit 11-1 Transmitter TP Session to Pick Up Acknowledgments

and Transmit a Tax Return File

DATA COMMUNICATION
Are you ready to receive files? Y/[N]: Y
Acknowledgment File(s) transmission complete.
Do you want to send a file? Y/[N]: Y
Enter an upload command to your modem program now.
Transmission file has been received with the following GTX Key:
S20041020123423.1700 10200001
MAIN MENU
1) Logoff
6) Change Password
Exhibit 11-1 (A) Transmitter TP Session to Pick Up Acknowledgments

and Transmit a Tax Return File

THIS PAGE INTENTIONALLY BLANK

APPENDIX A
GTX Key and Acknowledgment File Name Formats

Appendix A
GTX KEY AND ACKNOWLEDGMENT FILE NAME FORMATS
The format of the GTX key is SYYYYMMDDhhmmss.xxxx where S is the processing

site identifier, YYYY=year, MM=month, DD=day, hh=hour, mm=minutes, ss=seconds,
and xxxx=milliseconds. The site identifier is ‘T’ for transmissions processed in ECC-
MEM (Memphis) and ‘U’ for transmissions processed in ECC-MTB (Martinsburg).
The format of the reference name is MMDDnnnn where MM month and DD day match
the GTX Key. The nnnn number is a 4-digit sequence number generated by the EMS.
The reference name is used to generate the acknowledgment file name.
The acknowledgment file can be positive or negative. If the acknowledgment filename

ends with “.NAK”, then the EMS detected an error in the file submitted by the TP and
processing of the file was discontinued.
Based on the TP compression settings, EMS acknowledgment files will be named as

described in Exhibit A-1. Any version of PKZIP or WINZIP that supports the PKZIP
2.04g file format, will successfully decompress Ack files compressed with GZIP or
COMPRESS. (Also see the Note after Exhibit 4-10.)
ACK File Name w/ ACK File Name

ACK File Name
Form and Format Gzip w/ Compress
(Note 1)
(Not e 2) (Note 3)
94X – XML
EMS Error MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
94X XML System MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
1065, 112x and 99x Families (XML)
Acknowledgment
MeF Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
1065/1041 – Proprietary
(TRANA/TRANB/RECAP)
Acknowledgment
Unisys MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
Exhibit A-1 Ack File Names

Appendix A
GTX Key and Acknowledgment File Name Formats continued
ACK File Name w/

ACK File Name ACK File Name w/
Form and Format Gzip
(Note 1) Compress (Note 3)
(Note 2)
XML PIN Registration
EMS Communications MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z
Error
Acknowledgment
EMS PIN Registration MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
1040/ETD – Proprietary
(TRANA/TRANB/RECAP)
Acknowledgment
Unisys MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
State Ack Transmission
Acknowledgment
EMS Acceptance MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z
Acknowledgment
State Ack Redirected to TP MMDDnnnn.Sss MMDDnnnn.GZ MMDDnnnn.Z
ETIN (see Note 4)
Exhibit A-1 (cont.) Ack File Names
Note 1: MM = month
DD = day
nnnn = 4 digit sequence number
MMDD is taken from the GTX Key

nnnn is a 4 -digit sequence number generated by the EMS at
the time the TP submitted his/her file.
Note 2: GZIP preserves the uncompressed ACK file name (e.g., MMDDnnnn.ACK)
in its archive.

Appendix A
GTX Key and Acknowledgment File Name Formats continued
Note 3: Compress does not preserve the uncompressed ACK file name.
If a TP submits a file that is given the GTX Key “S20041020154710.0800,”

the first four digits of the reference name would be “1020.” The next four
digits would be a sequence number generated by the EMS, e.g., “0001.” The
reference name would then be “10200001.” An EMS error acknowledgment
file would be named “10200001.NAK.” An acknowledgment from the Unisys
system would be named “10200001.ACK.” If the acknowledgment file is
compressed with gzip it will be named “10200001.GZ.” If the
acknowledgment file is compressed with Unix compress it will be named
“10200001.Z.”
Note 4: For State Ack files that are redirected to a TP ETIN, the ack file will have the
file extension “Sss” where “ss” is the standard postal abbreviation published
in IRS Publication 1346 “Standard Postal Service State Abbreviations and Zip
Codes.” For example, the file extension “SMD” will be used for an ack file
from the state of Maryland. If the state ack file contains a code that does not
appear in Pub 1346, then “ss” will be replaced with “XX”. In this case, the file
extension would be “SXX”.
Note 5: The acknowledgment file names shown in this appendix use upper case
letters. These are the names as they appear on EMS. Some file transfer
protocols and/or some operating systems may translate the names into
lowercase.

APPENDIX B
XML Error Acknowledgment Formats

Appendix B
XML ERROR ACKNOWLEDGMENT FORMAT

FOR DETECTED VIRUSES
EMS checks all incoming files for viruses. If a virus is detected, EMS returns
an error acknowledgment to the TP in XML format. If EMS detects a virus, the
TP is placed in suspended status. Should this occur, the TP must contact the
Home SPC EMS Help Desk to request removal of the suspended status.
Below is the format for the error acknowledgment that is returned to the TP
when a virus is detected in the transmission. All TPs receive the XML
format acknowledgment, even if the transmission was sent using a different
IRS approved format. Note that the second line of the file, the
Content-Description contains a plain English description of the problem;
therefore, an understanding of XML is not required to interpret the message.
The shaded areas contain the GTX key, a timestamp, and the virus name.
These values vary for each returned acknowledgment. The remainder of the
message is constant.
MIME-Version: 1.0
Content-Description: Notification that transmission file T200303211345.0100 was
rejected because it contained a virus
Content-Type: text/xml; charset=UTF-8
<?xml version="1.0" encoding="UTF-8"?>

<TransmissionAcknowledgement>
<AcknowledgementTimestamp>2003-12-13T12:05:22-
05:00</AcknowledgementTimestamp>
<TransmissionStatus>R</TransmissionStatus>
<Errors errorCount="1">
<Error errorId="1">
<ErrorCategory>Unsupported</ErrorCategory>
<ErrorMessage><!CDATA[A VIRUS (virus name) WAS
DETECTED IN
THIS FILE]]></ErrorMessage>
<RuleNumber>T0000-009</RuleNumber>
<Severity>Reject and Stop</Severity>
</Error>
</Errors>
<GTXKey> T200303211345.0100</GTXKey>
</TransmissionAcknowledgement>

Appendix B
XML ERROR ACKNOWLEDGMENT FORMAT FOR

DETECTED XML VULNERABILITIES AND THREATS
EMS checks all incoming files for XML vulnerabilities or threats. If an XML
vulnerability is detected, EMS returns an error acknowledgment to the TP in XML
format. If EMS detects a virus, the TP is placed in suspended status. Should this
occur, the TP must contact the Home SPC EMS Help Desk to request removal of the
suspended status.
Below is the format for the error acknowledgment that is returned to the
TP when an XML vulnerability is detected in the trans mission. All TPs receive the XML
format acknowledgment, even if the transmission was sent using a different IRS-
approved format. Note that the second line of the file, the Content-Description, contains
a plain English description of the problem; therefore, an understanding of XML is not
required to interpret the message. The shaded areas contain the GTX key, a
timestamp, and the XML threat. These values vary for each returned acknowledgment.
The remainder of the message is constant.
MIME-Version: 1.0
rejected because it contained an XML threat

<AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp>
<Error errorId="1">
<ErrorMessage><!CDATA[AN XML THREAT WAS DETECTED IN
THIS FILE]]></ErrorMessage>
</Error>
</Errors>
<GTXKey>T200303211345.0100</GTXKey>

Appendix B
ERROR ACKNOWLEDGMENT FORMAT

FOR DECOMPRESSION FAILURES
If the TP has established a profile that uses one of the supported compression methods,
then EMS will decompress the file before processing it. If there is a problem and the file
fails to decompress, then the TP will receive the error acknowledgment shown below.
All TPs receive the XML format acknowledgment,
even if the transmission was sent using a different IRS approved format. Note
that the second line of the file, the Content-Description contains a plain
English description of the problem; therefore, an understanding of XML is not required
to interpret the message. The shaded areas contain the GTX key and
a timestamp. These values vary for each returned acknowledgment. The
remainder of the message is constant.
MIME-Version: 1.0
rejected because it failed to decompress

<AcknowledgementTimestamp>2003-12-13T12:05:22-
05:00</AcknowledgementTimestamp>
<Error errorId="1">
<ErrorMessage>EMS received your file, but could not process
it. Please check your file and re-transmit.</ErrorMessage>
</Error>
</Errors>
<GTXKey> T200303211345.0100</GTXKey>

Appendix B
ERROR ACKNOWLEDGMENT FORMAT

FOR EDI/MGT TRANSMISSION FILE FORMATS
The capability to process all EMS and MGT processes for Forms 94x
return transmissions that are in the EDI and Proprietary formats is being discontinued.
If the TP submits a 940/941 form type in EDI (X12)/Proprietary (MGT) formats, the
following XML error acknowledgment is generated. All TPs receive the XML format
acknowledgment, even if the transmission was sent using a different IRS-approved
format. Note that the second line of the file, the Content-Description, contains a plain
English description of the problem; therefore, an understanding of XML is not required
to interpret the message. The shaded areas contain the GTX key and a timestamp.
These values vary for each returned acknowledgment. The remainder of the message
is constant.
MIME-Version: 1.0
Content-Description: Notification that transmission file SYYYYMMDDhhmmss.nnnn was
rejected because it is not in acceptable format

<AcknowledgementTimestamp>YYYY-MM-DDThh:mm:ss-hh:00</AcknowledgementTimestamp>
<Error errorId="1">
<ErrorMessage>Transmission file not in acceptable
format</ErrorMessage>
</Error>
</Errors>
<GTXKey>SYYYYMMDDhhmmss.nnnn</GTXKey>

Appendix C
EMS Communications and Encryption

Appendix C
EMS COMMUNICATIONS AND ENCRYPTION

The Memphis and Martinsburg Computing Centers offer a variety of communications
services and capabilities that allow TPs to file tax returns and electronic documents.
These capabilities include both dedicated digital and Internet communication services
as well as several file transfer protocols. The use of these features is summarized in
this appendix.
As of November 1, 2005 analog and IRS ISDN services are no longer available.
However, it may be possible for a TP to use ISDN if he/she provides his/her own
equipment.
C.1 Digital Service
Use of digital services requires authorization from the IRS. Please contact Darryl Giles
at (202) 283-5193, e-mail [email protected].
As of No vember 1, 2005, all dedicated lines must be encrypted using at least 128-bit
encryption provided by a Federal Information Processing Standards (FIPS) approved
method. A TP, using the digital service, is responsible for choosing, procuring, and
installing his/her cryptographic solution. To determine if a cryptographic solution meets
FIPS standards obtain the "NIST Validation List Certification Number and Date" from
the solution provider. This information can be verified by checking the NIST website at
http://csrc.nist.gov/cryptval/. There are validation lists for each major FIPS
Cryptographic Standard. Each list has a sequence number, and lists the
manufacturer/supplier, date of validation, name of the implementation, its operational
environment, and a further description of other characteristics.
The IRS recommends the use of Internet Protocol Security (IPsec) as the cryptographic
solution for the digital service. Additional information for TPs who use Cisco routers
and may need to upgrade them to support IPsec is provided in Section C.1.4.
The following paragraphs describe the hardware and software necessary to use the
digital communication service.
C.1.1 Cisco 7206 Router
Two (2) Cisco 7206 routers have been installed in both Martinsburg and Memphis.
Each Cisco 7206 has an aggregate bandwidth of 600 Mbps and contains six slots for
communications adapters. While one of the routers is a hot spare, the active 7206 is
configured as follows:
• One (1) Ethernet adapter with four (4) ports–-10 Mbps each port
• One (1) High speed synchronous adapter, which supports eight (8) ports

Appendix C
C.1 Digital Service, continued
• One (1) High speed synchronous adapter, which supports four (4) ports
• All high speed synchronous ports support speeds up to 2.048 Mbps. Some TPs
have connected to the interfaces directly from their own high-speed
communications equipment
TPs use either Point-to-Point Protocol (PPP) or Frame Relay link encapsulation when
connecting to the high speed synchronous ports.
C.1.2 Dedicated Lines
For a TP to connect over a dedicated line he/she must purchase the circuit. Once the
TP’s request for digital service is approved, the IRS provides him/her with IP
addressing and routing information.
C.1.3 Communication Services
Connection to the EMS system using the digital communications services provides the
TP with a Transmission Control Protocol/Internet Protocol (TCP/IP) interface. To use
this service the TP must have the following:
• A system that supports the TCP/IP protocols.
• The ability to make a SSH or a secure alternative for Telnet connection from
his/her system to an EMS host.
• If the TP plans to use Secure File Transfer Protocol (FTP) for data transfer,
his/her system must support an FTP server and have the ability to accept an FTP
connection from the EMS. The TP must supply a user logon and password for
the EMS system to use when connecting to his/her FTP server.
• A router capable of supporting PPP or Frame Relay over the digital circuit.
Once the TP establishes a connection using EMS digital services the following
capabilities are available.
• Connecting over a TCP/IP link allows a TP to connect to any host available to

him/her at the computing center.
Appendix C
• C.1 Digital Service, continued
• Backup protection. EMS systems have a failover capability and if there is a

system failure a backup system becomes available. This system uses the same
TCP/IP address as the primary system. This allows the TP to connect to the
backup system without having to reconfigure the host address.
• Transfer of data using FTP. If a TP has a host system that supports FTP, he/she
may use this as a protocol to send and receive files to the EMS system. For TPs
using this transfer method the only configuration needed is to setup a user
account for EMS to use and directories for EMS to use to “get” return files and
“put” acknowledgment files. EMS transmits one file for each acknowledgment file
available for processing. The file transfers are binary and the “#” hash mark is
displayed for every 1,024 bytes of data transferred.
• File transfers over Telnet. If a TP uses TCP/IP to connect to the EMS system,
his/her logon to the system is through Telnet. If the TP does not want to use FTP
to transfer files, he/she may use another file transfer protocol such as Zmodem
over the Telnet session. This capability is currently available in many of the
Telnet application programs. The file transfer rate of Zmodem over a Telnet
session is not as fast as FTP. See Sections C.3 and C.4 for more details.
• One final aspect of a TCP/IP connection to the EMS is that TCP/IP supports
multiple simultaneous connections to the same host or multiple hosts. A TP may
submit files over multiple concurrent sessions. However, only one session per
host can retrieve acknowledgment files.
C.1.4 IPSEC and CISCO Router Requirements
To support IPsec encryption, TPs with existing Cisco routers may need to upgrade their
router’s IOS® and memory to the minimum requirements listed in Exhibit C-1 for their
specific platform. TPs that are registered Cisco users can download the newer IOS
version from Cisco’s website (www.cisco.com).
IOS version features will vary per router. As a rule, the IRS will use the highest 12.2
GD (General Deployment) release at the time of implementation with the following
feature sets: IP PLUS/IPSEC 3DES.
Appendix C

Cisco Router Series IOS Version Memory

Cisco 800 Series c800-k9osy6-mw.12.2-13.T DRAM - 12 MB
(12/8) - IPsec Triple DES FLASH - 8 MB
Encryption (IP/FW PLUS IPSEC
3DES)
Cisco 1700 Series c1700-k9o3sy7-mz.12.2-13.T DRAM - 48 MB
(48/16) – IPsec Triple DES FLASH - 16 MB
Encryption (IP/FW PLUS IPSEC
3DES)
CISCO 2600 SERIES: C2600-IK9O3S-MZ.12.2-13.T DRAM - 96 MB
(2602, 2610, 2611, (96/32) - IPSEC TRIPLE DES FLASH - 32 MB
2620) ENCRYPTION (IP PLUS
IPSEC 3DES)
CISCO 7206 SERIES: c7200-ik9o3s-mz.12.2-13.T DRAM - 128 MB

(IRS OWNED AND (128/16) – IPsec Triple DES Flash - 16 MB
MAINTAINED) Encryption (IP/FW/IDS IPSEC
3DES)
Exhibit C-1 Minimum Cisco IOS Version

and Memory Requirements
Depending on other functions used by the router (e.g., NAT, IOS firewall, T1 lines), the
CPU utilization can be seriously degraded by adding encryption functionality. It is
recommended that acceleration modules be added. If possible, it is also recommended
that the base router component be upgraded (i.e., 1700 to a 1750, 2600 to a 2650,
etc.). There are no hardware upgrades or module additions for the 800 series routers;
therefore, TPs using these routers should consider upgrading to a 1750 series router.
The Cisco 1600 series and 2500 series routers do not support IPsec and must be
upgraded. Cisco recommends an upgrade to the next highest platform. (i.e., 1600
Router to 1700 Router or 2500 Router to 2600 Router). See the Cisco website for
details.
Those TPs that wish to purchase new routers can do so by purchasing Cisco’s “VPN
bundles.” Exhibit C-2 identifies IRS recommended bundles.

Appendix C
Product Number Description
CISCO1751-VPN/K9 1751 VPN Bundle with VPN Module, 64 MB DRAM, IP Plus/FW/3DES
CISCO1760-VPN/K9 1760 VPN Bundle with VPN Module, 64 MB DRAM, IP Plus/FW/3DES
CISCO1760-V3PN/K9 1760 VPN Bundle with VPN Module, 96 MB DRAM, IP Plus/VOX/FW/3DES
C2651XM-2FE/VPN/K9 2651XM/VPN Bundle, AIM-VPN/BPII/2FE/IOS FW/IPSec 3DES, 128DRAM
C2691-VPN/K9 2691 VPN Bundle, AIM-VPN/EPII, Plus FW/IPSEC 3DES, 128DRAM
C3725-VPN/K9 3725 VPN Bundle, AIM-VPN/EPII, Plus IOS FW/IPSEC 3DES, 128DRAM
C3745-VPN/K9 3745 VPN Bundle, AIM-VPN/HPII, Plus IOS FW/IPSEC 3DES, 128DRAM
Exhibit C-2 IRS Recommended Cisco VPN Router Bundles
C.2 Internet Service

To use the Internet service, a TP accesses EMS via his/her own Internet Service
Provider (ISP) and does not need to have a static IP address. However, the TP must
use Telnet/SSL to provide a secure session. His/her Telnet/SSL software must
conform to:
• RFC 854 – Telnet Protocol Specification
• SSL 3.0 Specification (http://wp.netscape.com/eng/ssl3)
The Telnet/SSL traffic must be transmitted to EMS on TCP port 992. The TP may need
to configure his/her firewall(s) to allow this traffic to pass through. This has been the
most common cause of failure to connect to EMS through the Internet. Most
businesses routinely block traffic on ports not commonly used for security reasons. The
TP connects to EMS using one of the following fully qualified Domain Name Service
(DNS) names.
• efileA.ems.irs.gov – Martinsburg Computing Center
• efileB.ems.irs.gov – Memphis Computing Center
• efileC.ems.irs.gov – Memphis Computing Center
ETA provides information on which processing sites are located at the two computing
centers, and which DNS name above to use during the calendar year.
If the TP’s software allows him/her to establish concurrent sessions to the same
computing center, the TP may submit files over multiple concurrent sessions. However,
only one session can retrieve acknowledgment files. TPs should note that FTP is not
available as a file transfer protocol when using the Internet service.

Appendix C
C.2 Internet Service, continued
Configuring Terminal Emulation Software
A TP may need to provide the following information when he/she is configuring their
terminal emulation software.
• Terminal Name. Should be something meaningful to the TP. This information is

not transmitted to EMS.
• Terminal Type. Select a member of the Virtual Terminal (VT) family (e.g.,
VT100 or VT220).
• SSL Version. SSL3. In many terminal emulation packages this is a pull-down

menu beside the Destination or Host Name and is not labeled. TLS-1 defaults
since it is the latest SSL version but SSL-3 must be chosen.
• Port. 992. This port number is often filled in automatically by the terminal
emulation software if Telnet/SSL is chosen.
• Destination or Host Name. One of the fully qualified names listed previously.
• Destination Host Type. Unix.
• User Certificate Mode. No user certificate is required. However, EMS accepts

any certificate from the TP. If the TP wants to send a certificate, it can be self-
generated.
• Host Certificate. EMS sends an Entrust certificate, which the terminal emulation
software must accept.
• Certificate Viewing. If the TP wants to see the certificates being exchanged

and the terminal emulation software supports certificate viewing, then this feature
should be turned on.
• Operating System (OS). If your terminal emulation software asks for an OS, it
is asking about the Trading Partner’s system, not the EMS system. Enter the
local system parameters upon which the terminal emulation software will be
running.
• Data Characters. Please specify eight bit data characters if your terminal
emulation software does not default to it.

Appendix C
C.2 Internet Service, continued
The IRS has tested several terminal emulation software packages supporting Telnet-
SSL including PowerTerm Pro Enterprise for Unix Version 8.8.3, Hummingbird Exceed,
and Attachmate. Many other commercial and open-source packages can also be used
as long as they support the Telnet specification RFC 854 and the SSL 3.0 specification.
If a TP cannot successfully connect using an internally developed package we
recommend using one of the above packages, which can often be evaluated free, to
verify the connectivity parameters outlined above. Additional guidance is given in C.3
and C.4.
C.3 TELNET OPTIONS
If the TP uses Zmodem, Xmodem-1K, or Ymodem-batch to transfer files over the Telnet
session, to be successful the TP’s Telnet program must support connections that allow
all eight bits of the data to pass through. This is often accomplished on the Telnet
command line as “telnet –8 host”. If the TP uses the “telnet -8” method, the screen
display may appear distorted and after typing in the TP identification information the
systems appears to be hung. If this occurs the TP should terminate his/her responses
with a Line-Feed Character. On a sta ndard keyboard, depressing the Control Key and
the “j” key at the same time generates this character. As an alternative to the “telnet -8”
option, the TP may set binary mode before beginning a file transfer and unset binary
mode upon completion of the transfer.
Most versions of Telnet have a sequence of characters (called an Escape Sequence)

that, when encountered by the Telnet program, interrupts the Telnet session. Unless
hidden by the TPs terminal emulation software, the TP normally sees a message
displaying the Escape Sequence when the Telnet connection is first started. Although it
is possible for the TP to have a successful session when an Escape Sequence exists,
at some point a file transfer may abort based on its size or the data in the file. For this
reason it is recommended that the Escape Sequence be disabled, if possible. The TP
should check his/her Telnet documentation to determine how to do this.

Appendix C
C.4 Zmodem Options
The most common file transfer software used over the Telnet Session is Zmodem. The
package consists of the “sz” command for sending files and the “rz” command for
receiving files. As with the Telnet session options described in Section C.3, there are
options that may need to be invoked to achieve a successful file transfer. In addition, it
is important to note that these options are not necessarily mutually exclusive from the
Telnet options. It may be that having a specific Zmodem option set might mean that a
Telnet option does not need to be invoked. It is recommended that TPs explore the
Zmodem options first. These options are available if the TP is experiencing problems:
• Zmodem Escape Control Characters. This option, usually “-e”, will have
Zmodem watch for control characters and modify them so that they pass through
undetected as control characters. The option is sometimes available on both the
“sz” and “rz” commands. Other versions have the –e option available only on the
“rz”.
• Zmodem Binary. This is another option available on some versions of Zmodem.

The TP should check his/her documentation for any option that attempts to make
the link transparent to control character sequences.
• Zmodem Timeout Values. Within Zmodem there are options for how long to
wait for an expected packet of data. The default is normally 10 seconds. In most
cases, this value should be acceptable. However, the TP should never set these
values to wait forever.
• Zmodem buffer timeout. There may be times when the timeout values may
need to be changed. This can occur with TPs, whose connection to their ISP is
through a dial-up line. Because of the buffering ability of telecommunications
equipment and the amount of communications equipment usually in place for an
Internet connection, the amount of data that can be stored could cause an error.
This can happen if a file that is to be transmitted is approximately the same size
as one of the buffers present in the data link. The sending program will have
completed the streaming of all the data in the file but the receiving side may not
have gotten any data yet. If the sending side has its receive packet timeout set
too low, it may timeout before the receiver can receive and transmit the packet.
• Zmodem sliding window. If this option is not enabled, the sender transmits all
of a file without waiting for an acknowledgment. This results in a faster file
transfer. However, some of the intermediate communications equipment may
store data while it is transferred to the receiver. Sometimes this causes the
sender to "get ahead" of the receiver. In this case, the TP may need to enable
the sliding window option. This results in intermediate acknowledgments and a
slower file transfer. The smaller the value of the sliding window setting the
slower the file transfer.

Appendix C
C.4 Zmodem Options, continued
• Zmodem Debugging. When testing the TP’s Internet connectivity, the TP

should become familiar with the debug capabilities of his/her Zmodem software.
If the TP experiences problems with the transfer of data, generating a debug file
could assist the TP and IRS system support personnel in determining the nature
of the problem.
• Crash Recovery. EMS does not retain partial files. Therefore, if a transmission
to EMS is interrupted, the TP must retransmit from the beginning of the file. For
acknowledgment files and state return files, EMS can resume the transmission
from where the interruption occurred in the transmission if the TP’s software
supports it.

APPENDIX D
Examples of Transmission Status Reports

(Browser and Text Displays)

Appendix D
EXAMPLES OF TRANSMISSION STATUS REPORTS
This section shows the following examples of a Transmission Status Report:
• Exhibit D-1 Browser View of State Transmission Report (When No Data is

Available)
• Exhibit D-2 Text View of State Transmission Report (When No Data is
Available)
• Exhibit D-3 Browser View of State Transmission Report
• Exhibit D-4 Text View of State Transmission Report
• Exhibit D-5 Excel Spreadsheet View of State Transmission Report
• Exhibit D-6 Browser View of TP Transmission Report
The Transmission Status Report is returned to the TP within a file that is suitable for
display with a Web browser. The file can also be imported into newer versions of Excel
as an Excel spreadsheet. The file name is MMDDhhmm_rpt.html where MM=month,
DD=day, hh=hour, and mm=minute. If the TP had previously requested Unix file
compression, the file name would be MMDDhhmm_rpt.html.Z. If the TP has previously
selected GZIP compression, the file name would be MMDDhhmm_rpt.html.GZ. Some
file transfer protocols or operating systems may translate the “Z” or “GZ” to lowercase
“z” or “gz.”
Exhibit D-1 Browser View of State Transmission Report

(When No Data is Available)

Appendix D
EXAMPLES OF TRANSMISSION STATUS REPORTS continued

Text for Exhibit D-1 is displayed in HTML format

<?xml-stylesheet href="W3C-REC.css" type="text/css"?>
<?xml-stylesheet href="#baseInternalStyle" type="text/css"?>
<!DOCTYPE html
PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml">

<head>
<meta name="Author" content="EEC XmsnRptSvc" />
<meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8" />
<meta http-equiv="Content-Style-Type" content="text/css" />
<title>
ECC-MEM State Transmission Report for ETIN: 05003 — 2004-03-02 00:00 – 2004-06-
10 11: 33
</title>
</head>
<body>
<table cellpadding="2" border="1" frame="void" rules="groups" summary="Transmission Status Report
of Acknowledgements for State ACK files submitted at ECC-MEM by State ETIN 05003.">
<caption>
<strong>
ECC-MEM State Transmission Report for ETIN: 05003
<br />
2004-03-02 00:00 – 2004-06-10 11:33
</strong>
<br />

</caption>
<thead>
<tr align="center" valign="middle">
<th abbr="gtx key of ack file received from state">
Transmission File Name
</th>
<th abbr="etin of trading partner to receive state ack">
TP ETIN
</th>
<th abbr="gtx key of state ack to be sent to trading partner">
TP ACK File Name
</th>
<th abbr="reference name of ack file">
ACK Reference File Name
</th>
<th nowrap="nowrap" abbr="status of transmission">
Transmission Status
</th>
<th abbr="transmission mode: test or production">
Test/ Production
</th>
Exhibit D-2 Text View of State Transmission Report (When No Data is Available)

Appendix D
<th abbr="date of transmission status">

Status Date
</th>
<th abbr="time of transmission status">
Status Time
</th>
</tr>
</thead>
<tbody valign="top">
<tr>
<td colspan="8" align="center" abbr="empty report">
<big>
<em>
No data available for reporting period
</em>
</big>
</td>
</tr>
</tbody>
</table>
</body>
</html>
Exhibit D-2 Text View of State Transmission Report
(When No Data is Available) (A)

Appendix D
Exhibit D-3 Browser View of State Transmission Report (displayed in HTML format)
TRANSMISSION STATUS DEFINITIONS
State Transmission Report
Waiting State The acknowledgment for a State Transmission is available for the
Delivery state to pick up.
Received by State The acknowledgment for a State Transmission has been
received by the state.
In Progress The State Transmission file was received by EMS and is being
processed.
Waiting TP Delivery The acknowledgment is available for the TP to pick up.
Received by TP The acknowledgment has been received by the TP.

Appendix D
Exhibit D-4 Text View of State Transmission Report:

<?xml-stylesheet href="W3C-REC.css" type="text/css"?>
<?xml-stylesheet href="#baseInternalStyle" type="text/css"?>
<!DOCTYPE html
PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml">

<head>
<meta name="Author" content="EEC XmsnRptSvc" />
<meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8" />
<meta http-equiv="Content-Style-Type" content="text/css" />
<title>
ECC-MEM State Transmission Report for ETIN: 88888 — 2004-03-02 00:00
– 2004-06-10 11:33
</title>
</head>
<body>
<table cellpadding="2" border="1" frame="void" rules="groups"
summary="Transmission Status Report of Acknowledgements for State ACK files
submitted at ECC-MEM by State ETIN 88888.">
<caption>
<strong>
ECC-MEM State Transmission Report for ETIN: 88888
<br />
2004-03-02 00:00 – 2004-06-10 11:33
</strong>
<br />

</caption>
<thead>
<tr align="center" valign="middle">
<th abbr="gtx key of ack file received from state">
Transmission File Name
</th>
<th abbr="etin of trading partner to receive state ack">
TP ETIN
</th>
<th abbr="gtx key of state ack to be sent to trading partner">
TP ACK File Name

Appendix D
Exhibit D-4 Text View of State Transmission Report, continued
</th>
<th abbr="reference name of ack file">
ACK Reference File Name
</th>
<th nowrap="nowrap" abbr="status of transmission">
Transmission Status
</th>
<th abbr="transmission mode: test or production">
Test/ Production
</th>
<th abbr="date of transmission status">
Status Date
</th>
<th abbr="time of transmission status">
Status Time
</th>
</tr>
</thead>
Exhibit D-4 Text View of State Transmission Report (A):
<tbody valign="top">
<tr>
<td abbr="T20040304100001.7700">
T20040304100001.7700
</td>
<td align="right" abbr="">
</td>
<td abbr="">
</td>
<td abbr="03040010.ACK">
03040010.ACK
</td>
<td nowrap="nowrap" abbr="Waiting State Delivery">
Waiting State Delivery
</td>
<td align="center" abbr="T">
T
</td>

Appendix D
Exhibit D-4 Text View of State Transmission Report (A):

<td abbr="2004-03-04">
2004-03-04
</td>
<td align="right" abbr="10:20">

10:20
</td>
</tr>
<tr>
<td abbr="T20040304100001.7700">
T20040304100001.7700
</td>
<td align="right" abbr="99998">
99998
</td>
<td abbr="T20040304100214.1000">
T20040304100214.1000
</td>
<td abbr="03040001.SMD">
03040001.SMD
</td>
<td nowrap="nowrap" abbr="Waiting TP Delivery">
Waiting TP Delivery
</td>
T
</td>
<td abbr="2004-03-04">
2004-03-04
</td>
10:05
</td>
</tr>
<tr>
<td abbr="T20040304100001.7700">
T20040304100001.7700
</td>
99999
</td>
<td abbr="T20040304100315.7700">

Appendix D
Exhibit D-4 Text View of State Transmission Report (B)

T20040304100315.7700
</td>
<td abbr="03040110.SMD">
03040110.SMD
</td>
Waiting TP Delivery
</td>
T
</td>
<td abbr="2004-03-04">
2004-03-04
</td>
10:05
</td>
</tr>
<tr>
<td abbr="T20040305120011.0001">
T20040305120011.0001
</td>
</td>
<td abbr="">
</td>
<td abbr="03050211.ACK">
03050211.ACK
</td>
<td nowrap="nowrap" abbr="Received by State">
Received by State
</td>
<td align="center" abbr="P">
P
</td>
<td abbr="2004-03-05">
2004-03-05
</td>
20:00

Appendix D
Exhibit D-4 Text View of State Transmission Report (B)

</td>
</tr>
<tr>
<td abbr="T20040305120011.0001">
T20040305120011.0001
</td>
99992
</td>
<td abbr="T20040305120400.0000">
T20040305120400.0000
</td>
<td abbr="03050112.SMD">
03050112.SMD
</td>
Waiting TP Delivery
</td>
P
</td>
Exhibit D-4 Text View of State Transmission Report (C)

<td abbr="2004-03-05">
2004-03-05
</td>
20:00
</td>
</tr>
<tr>
<td abbr="T20040305120011.0001">
T20040305120011.0001
</td>
99999
</td>
<td abbr="T20040305120301.0001">
T20040305120301.0001
</td>

Appendix D

Exhibit D-4 Text View of State Transmission Report (C), continued
<td abbr="03050111.SMD">
03050111.SMD
</td>
<td nowrap="nowrap" abbr="Received by TP">
Received by TP
</td>
P
</td>
<td abbr="2004-03-05">
2004-03-05
</td>
20:00
</td>
</tr>
<tr>
<td abbr="T20040305121524.8800">
T20040305121524.8800
</td>
</td>
<td abbr="">
</td>
<td abbr="03051200.NAK">
03051200.NAK
</td>
<td nowrap="nowrap" abbr="Waiting State Delivery">
Waiting State Delivery
</td>
P
</td>
<td abbr="2004-03-05">
2004-03-05
</td>
12:16
</td>

Appendix D

Exhibit D-4 Text View of State Transmission Report (C), continued
</tr>
</tbody>
</table>
</body>
</html>
Exhibit D-5 Excel Spreadsheet View of State Transmission Report
Exhibit D-6 Browser View of TP Transmission Report
TRANSMISSION STATUS DEFINITIONS
TP Transmission Status Report

Waiting TP Delivery The acknowledgment is available for the TP to pick up.
Received by TP The acknowledgment has been received by the TP.
In Progress EMS has received and is processing the file.

APPENDIX E
Guidelines for Trading Partners Using EMS

Appendix E
GUIDELINES FOR TRADING PARTNERS USING EMS
While the following information is provided primarily for those who use scripts to control
interaction with EMS, it is also useful for individuals who login and conduct their
sessions “manually.”
1. Use pattern matching, not timers, to control the flow of scripts. Scripts should be
able to handle all messages and prompts from EMS, not just the main “retrieve
acknowledgment” and “submit a file” paths. See Appendix F for an example of a
script that is entirely controlled by simple pattern-matching.
2. If it is absolutely necessary to use a timer when waiting for a message or prompt,

then the timer value should not be less than 100 seconds. EMS always sends a
response within 100 seconds (worst case) after the last user-interaction (EMS
prompt or user response). The timer in the script should function only as a “fail-safe”
device in case of unanticipated system behavior.
3. Log off using the “Logoff” menu option on the main menu, instead of simply
hanging up. Do not hang up until the “DISCONNECTING FROM EFS” message has
been received. This is true for both scripted and human interaction with EMS.
4. When a message is received indicating that EMS is unavailable, don’t try again
immediately. Wait at least 10 minutes.
5. Do not login repeatedly when there is no work to do (i.e., no files to submit or

acknowledgments to pick up). In most cases, EMS provides a negative
acknowledgment within 10 minutes of submission if the file is not accepted for
further processing. If EMS has not provided a negative acknowledgment within 35
minutes, the file, except in rare circumstances, has been forwarded to the
appropriate tax-return-processing system. For MeF and 94X files, which are
forwarded immediately to the tax-return-processing system, acknowledgements are
available shortly after that system has processed each file. For files that are
batched and “drained” at published times, acknowledgments from the tax-return-
processing system will not be available for hours.
6. If a TP has multiple concurrent sessions at the same physical site using the same
ETIN, only one session will retrieve acknowledgments. Unless the other sessions
are used to submit files, they will not accomplish any useful work.

APPENDIX F
Example Script to Pick Up Acks and Send a File

Appendix F
EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE
The following example is meant to illustrate how a script can communicate with EMS
using only pattern-matching to control logic flow. The example is for reference only, and
is not intended for actual use by trading partners.
This particular script is written in “expect”, designed for a Unix operating system, and
takes advantage of “expect’s” ability to specify a set of strings and events to be watched
for if there is a failure to match the string that is anticipated. It also assumes that files
are to be sent and received using the FTP protocol. A script that instead used the
Zmodem protocol, for example, would differ noticeably in those parts of the script that
accomplish the actual sending and receiving of files.
Most “expect” commands and syntax appearing in the script are reasonably intuitive, at
least for the limited purposes of illustration for which this script is intended. But it is
worth mentioning that the command “send” directs output to the telnet session, while the
command “send_user” directs output to “standard output”, which is assumed to be
directed to a local log file. Lines beginning with “#” are comments.
#!/opt/sfw/bin/expect -f $1 $2 $3 $4 $5 $6
#Assign command-line parameters to local variables for convenience.

set log_id [lrange $argv 0 0]
set passwd [lrange $argv 1 1]
set hostid [lrange $argv 2 2]
set retfil [lrange $argv 3 3]
set prtocl [lrange $argv 4 4]
set compid [lrange $argv 5 5]
# Slow down "typing" of replies to allow for modem turnaround delays.

set send_slow {1 .1}
# Start a C-shell in which to run telnet

spawn /usr/bin/csh
# Specify set of "secondary" strings/events to be watched for if anticipated match fails.

# These messages and events could occur at any time during processing.
# message: "EFS is down"
# message: "DISCONNECTING FROM EFS"
# event: eof (telnet session was terminated for any reason, e.g., EMS disconnects)
expect_after {
-exact " EFS is busy. Wait at least 10 minutes, then retry." {

send_user "got the EFS BUSY message (abort) \n"
exit }
Appendix F
EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued
-exact " EFS is currently unavailable. Additional information may be available on IRS
quick alerts. " {
send_user "got the EFS UNAVAILABLE message (abort) \n"
exit }
-exact "EFS DISCONNECTINg FROM EFS" {

send_user "got the DISCONNECTING message (abort) \n"
exit }
eof {
send_user "tp_client disconnected (abort) \n"
exit }
# When C-shell prompt appears,

# Start a telnet session to the designated computer (hostid)
# Exit the C-shell when the telnet session exits (even if that
# occurs before the script runs to completion)
expect -exact "% "
sleep .1
send -s -- "telnet $hostid; exit\r"
# When login prompt from EMS is received, send username (log_id).

expect -exact "login: "
sleep .2
send -s -- "$log_id\r"
#When password prompt from EMS is received, send password (passwd)

expect -exact "Password:"
sleep .2
send -s -- "$passwd\r"
#When MAIN MENU choice-prompt from EMS is received,

#send 3 (Change File Transfer Protocol)
expect -exact " Enter your choice: "
sleep .2
send -s -- "3\r"

Appendix F
#When FILE TRANSFERS PROTOTCOL MENU choice-prompt from EMS is received,

#send protocol to use (prtocl)
sleep .2
send -s -- "$prtocl\r"

#send 4 (Change Compression Method)
sleep .2
send -s -- "4\r"
#When COMPRESSION METHODS MENU choice-prompt from EMS is received,

#send compression to use (compid)
sleep .2
send -s -- "$compid\r"

#send 2 (Receive/Send File(s))
sleep .2
send -s -- "2\r"

Appendix F
#If there are acks to pick up, EMS will prompt for the TP to receive them.
#If not, or after they have been picked up, EMS will prompt to allow sending a file.
#The logic below handles both possibilities.
#If there are files to pick up, the logic responds "y" to receive them.
#After they are received, it responds "y" to the prompt for sending a file,
#then responds with the local filename to be sent, because this script assumes
#that the FTP protocol is being used.
#If there are not any files to pick up, the logic responds "y" to the prompt for sending #a
file, then responds with the local filename to be sent, because this script assumes
#that the FTP protocol is being used.
expect {
-exact " Are you ready to receive files? Y/\[N\]: " {
sleep .2
send -s -- "y\r"
expect -exact " Do you want to send a file? Y/\[N\]: "
sleep .2
send -s -- "y\r"
expect -exact " are sending from your system: "
sleep .2
send -s -- "$retfil\r"
}
-exact " Do you want to send a file? Y/\[N\]: " {

sleep .2
send -s -- "y\r"
expect -exact " are sending from your system: "
sleep .2
send -s -- "$retfil\r"
}
}
#The send_user command writes a message into the TP's local log file
send_user "after send file looking for choice \n "

Appendix F
#When MAIN MENU choice-prompt from EMS is received, send 1 (Logoff).

#After "DISCONNECTING FROM EFS" message is received from EMS, send exit
command to telnet
expect {
expect -exact " Enter your choice: " {
sleep .2
send -s -- "1\r"
send_user "answered 1 to choice\n"
expect -exact "DISCONNECTING FROM EFS"
send_user "got normal disconnect message \n"
exit
}
}
#Exit from the script

exit

APPENDIX G
EMS Password Rules

Appendix G
EMS Password Rules
A trading partner’s password must conform to the following rules.
1. Passwords must be 8 characters long.
2. Passwords must contain:
a. at least one uppercase alphabetic character,

b. at least one lowercase alphabetic character and
c. at least one numeric or special character.
3. Allowable special characters are:
Exclamation Point ! Less Than Sign <

Pound Sign # Equal Sign =
Dollar Sign $ Greater Than Sign >
Percent Sign % Question Mark ?
Ampersand & At Sign @
Left Parenthesis ( Left Square Bracket [
Right Parenthesis ) Right Square Bracket }
Asterisk * Underscore _
Plus Sign + Right Curly Brace {
Comma , Left Curly Brace }
Hyphen - Vertical Bar |
Period . Tilde ~
Slash /
Colon :
Semi-colon ;
4. Passwords must not contain:
a. the login ID c. circular shift of the login ID

b. reverse shift of the login ID d. diffe rent upper/lower case version of the login ID
5. A new password must differ by at least three characters from the current
password.
6. A new password must not match any password (the last five) in the TP’s EMS-
maintained password history.
7. Passwords shall expire every 90 days.
8. Passwords cannot be changed within the first 7 days of the last password
change.

APPENDIX H
EMS Password Screen Shots

Appendix H
The following represents sample screen shots for logging onto the system and being
required to change the password functionality. For more explanation refer to the exhibit
referenced in Section 3 Logging On To the System.
This screen shot represents Exhibit 3-3 when there are “n” amount of days left before
the password expires.
This computer system is the property of the United States Government. The
Government may monitor any activity on the system and retrieve any
information stored within the system. By accessing and using this system, you
are consenting to such monitoring and information retrieval for law
enforcement and other purposes. Users should have no expectation of privacy
as to communication on or stored within the system, including information
stored locally on the hard drive or other media in use within the unit (e.g.,
floppy disks, tapes, CD-ROMs, etc.).
login: xxxxxxxx
Password:
Password must be changed in 5 day(s).
Last login: Tue Oct 11 16:13:12 from 10.10.220.70
--------------------------------------------------------
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####

--------------------------------------------------------
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-1 Password Change in N Days

Appendix H
Upon an initial login or in the event that the password has expired, a password change
is required. This screen shot represents Exhibit 3-5 the password change is successful.
login: xxxxxxxx
Password:
Enter new password:
Password changed.
--------------------------------------------------------
# ##### ####
# # # #
# # # ####
# ##### #
# # # # #
# # # ####

--------------------------------------------------------
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-2 Password Change Confirmation

Appendix H
This screen shot represents Exhibit 3-6 when the new password and the re-entered
password do not match. After three (3) consecutive unsuccessful attempts the
connection is terminated.
login: xxxxxxxx
Password:
Enter new password:
New passwords don't match.
Enter new password:
Enter new password:
Exhibit H-3 Unmatched New Passwords Message

Appendix H
This screen shot represents Exhibit 3-7 when the password does not satisfy password
rule requirements.
login: xxxxxxxx
Password:
Enter new password:
Enter new password:
Re-enter new password
Exhibit H-4 Password Rule Violation Message

Appendix H
This screen shot represents Exhibit 3-8 attempting to change the password when
another session is changing the password.
login: xxxxxxxx
Password:
Login failed. Another session is trying to change the password.
Exhibit H-5 Another Login Session Changing Password Message
This screen shot represents Exhibit 3-9 when the system is busy.
login: xxxxxxxx
Password:
System error.
Exhibit H-6 System Error Message

Appendix H
This screen shot represents Exhibit 3-10 when an incorrect EMS Login ID or password
is entered. After three (3) consecutive unsuccessful attempts the connection is
terminated.
Government may monitor any activity on the system and retrieve any information stored
within the system. By accessing and using this system, you are consenting to such
monitoring and information retrieval for law enforcement and other purposes. Users
should have no expectation of privacy as to communication on or stored within the
system, including information stored locally on the hard drive or other media in use
within the unit (e.g., floppy disks, tapes, CD-ROMs, etc.).
login: xxxxxxxx
Password:
Login incorrect
Government may monitor any activity on the system and retrieve any information
stored within the system. By accessing and using this system, you are consenting to
such monitoring and information retrieval for law enforcement and other purposes.
Users should have no expectation of privacy as to communication on or stored within
the system, including information stored locally on the hard drive or other media in use
login: xxxxxxxx
Password:
Login incorrect
Government may monitor any activity on the system and retrieve any information stored
within the system. By accessing and using this system, you are consenting to such
monitoring and information retrieval for law enforcement and other purposes. Users
should have no expectation of privacy as to communication on or stored within the
system, including information stored locally on the hard drive or other media in use
login: xxxxxxxx
Password:
Login incorrect
Exhibit H-7 Login Incorrect Message

Appendix H
This screen shot represents Exhibit 3-11 when an account is disabled.
login: xxxxxxxx
Password:
This account is currently disabled.
Exhibit H-8 Disabled Account Message
This screen shot represents Exhibit 3-12 when the system is unavailable.
login: xxxxxxxx
Password:
EFS is currently unavailable. Additional information may be available on IRS quick
alerts.
Exhibit H-9 EFS Unavailable Message

Appendix H
This screen shot represents Exhibit 3-13 when the system is busy.
are consenting to such monitoring a nd information retrieval for law
login: xxxxxxxx
Password:
EFS is busy. Wait at least 10 minutes, then retry.
Exhibit H-10 EFS Busy Message

Appendix H
The following represent sample screen shots for the password change
functionality. For more explanation refer to the exhibit referenced in Section 8
Changing Password of this manual.
This screen shot represents Exhibit 8-3, when password change is successful.
MAIN MENU
1) Logoff
4) Change Compression Method [COMPRESS]
6) Change Password

Enter new password:
Password changed.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-11 Password Change Confirmation

Appendix H
This screen shot represents Exhibit 8-5, when an incorrect current password is
entered.
MAIN MENU
1) Logoff
6) Change Password
Enter current passwo rd:

Enter new password:
Incorrect current password.

Enter new password:
Exhibit H-12 Incorrect Current Password Message

Appendix H
This screen shot represents E xhibit 8-6, when the new password and the re-entered
password do not match.
MAIN MENU
1) Logoff
6) Change Password

Enter new password:

Enter new password:
Exhibit H-13 Unmatched New Passwords Message

Appendix H
This screen shot represents Exhibit 8-7, when the password does not satisfy password
rule requirements.
MAIN MENU
1) Logoff
6) Change Password

Enter new password:

Enter new password:
Exhibit H-14 Password Rule Violation Message

Appendix H
This screen shot represents Exhibit 8-8, when an attempt is made to change the
password within 7 days from the last successful password change.
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
Less than 7 days from last change. Password not changed.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-15 Less Than 7 Days Message

Appendix H
This screen shot represents Exhibit 8-9, attempting to change the password when
another session is changing the password.
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
Password not changed. Another session is trying to change the password.
Exhibit H-16 Another Session Changing Password Message
This screen shot represents Exhibit 8-10, when a system error occurs during the
change password process.
MAIN MENU
1) Logoff
6) Change Password

Enter new password:
System error.
DISCONNECTING FROM EFS

Exhibit H-17 System Error and Disconnecting Message

Appendix H
This screen shot represents Exhibit 8-11, when a user attempts to change their
password more than once in a single session.
MAIN MENU
1) Logoff
6) Change Password
Can only choose Change Password once.
MAIN MENU
1) Logoff
6) Change Password
Enter your choice:
Exhibit H-18 Change Password Once Message

APPENDIX I
EEC Form Identification Error Codes

Appendix I
General Error Acknowledgments

Applicable to all Return Types
Messages applicable to all return types.

Error Message Description
1. “A VIRUS <Virus Name> WAS The FEPS has detected a virus in a
DETECTED IN THIS FILE” transmission file and will quarantine and
not process the file. The TP will be
temporarily suspended. The TP must
clean up the file and call their
appropriate e-Help desk for permission
to transmit. Please note that this error
Acknowledgement is in XML format.
2. “AN XML THREAT WAS The FEPS has detected an XML threat
DETECTED IN THIS FILE” in a trans mission file and will quarantine
and not process the file. The TP will be
temporarily suspended. The TP must
clean up the file and call their
appropriate e-Help Desk for permission
to transmit. Please note that this error
Acknowledgment is in XML format.
3. “EMS RECEIVED YOUR FILE, This error ack is returned in XML format
BUT COULD NOT PROCESS IT. when EMS receives a file, but fails to
PLEASE CHECK YOUR FILE decompress and process it.
AND RE-TRANSMIT.”
4. TRANSMISSION FILE NOT IN This error Acknowledgment is returned
ACCEPTABLE FORMAT in XML format if a TP attempts to
transmit a 940 or 941 tax return in EDI
(X12) or Proprietary (MGT) format.

Appendix I
Proprietary Format Error Acknowledgments
Applicable
Error Message Description Form
Types
1. “A VIRUS (VIRUS This message is returned if a 94X, 1040,
NAME) WAS virus is detected in XML format. 1041, ETD,
DETECTED IN THIS 1065, PIN
FILE” Registra-
tion, MEF,
StAck
2. “ADDITIONAL TAX If tax data exists after the final 1040, 1041,
DATA AFTER RECAP RECAP record, EMS rejects the ETD, 1065,
RECORD” transmission. StAck
3. “AN XML THREAT WAS This message is returned if an 94X, MeF
DETECTED IN THIS XML threat is detected in XML
FILE” format.
4. “EIN IN TRANA DOES If the EIN in columns 15-23 of the 1041, 1065
NOT MATCH EIN TRANA record does not match
PROFILE” the EIN of the trading partner
sending the trans mission, EMS
rejects the transmission.
5. “EIN IN TRANB DOES If the EIN in columns 15-23 of the 1041, 1065
NOT MATCH EIN IN TRANB record does not match
TRANA” the EIN in columns 15-23 of the
TRANA record, EMS rejects the
transmission.
6. “EMS RECEIVED This error ack is returned in XML 94X, 1040,
YOUR FILE, BUT format when EMS receives a file, 1041, ETD,
COULD NOT but fails to decompress and 1065, PIN
PROCESS IT. PLEASE process it. Registra-
CHECK YOUR FILE tion, MEF,
AND RE-TRANSMIT.” StAck
7. “INVALID FORM For IRS Proprietary format ETD ETD
FORMAT BEGINNING transmissions, EMS validates that
AT RECORD n”. every form begins with a FRM
record (valid Record ID, Form
Number, and Page Number
fields) and ends with a summary
record. In addition, the form
record must contain a numeric
TIN that matches the TIN in the
summary record. If not, EMS
rejects the entire transmission
and returns an Error Ack file with
the new message. or
Applicable
Types
7. (continued) If the last record byte count and ETD
end of record (#) do not agree,
record sentinel **** is not present,
“RECAP ” is not in columns 9 -14,
byte count is >120 characters or
is not numeric, or CR or LF
imbedded within the record, EMS
8. “INVALID FORM TYPE If the EMS Site is not processing 1040, 1041,
FOR THIS EMS the form type specified in the 1065, ETD,
PROCESSING SITE” transmission type code field StAck
(column 118) of the TRANA
record, EMS rejects the
transmission.
9. “INVALID JULIAN DAY If the Julian day in columns 91-93 1040, ETD,
IN THE TRANA of the TRANA record is less than 1065
RECORD” the current Julian Day – 2 or more
than the current Julian Day + 1.
10. “INVALID PROCESSING For 1065 and 1041 transmissions, 1041, 1065
SITE DESIGNATOR. if the letter code for Site
B=OGDEN” Designator in column 75 of the
TRANA record is not equal to ‘B’
(Ogden), the value specified
within env_info table, EMS rejects
the transmission.
1041_1065_processing_site_cod
e and city_name come from the
proc_form_cfg table.
11. “INVALID PROCESSING For 1040 and ETD transmissions 1040, ETD,
SITE DESIGNATOR. if the letter code for Site StAck
C=ANDOVER, Designator in column 75 of the
E=AUSTIN, F=KANSAS TRANA record is not equal to one
CITY, of the specified letter codes, EMS
G=PHILADELPHIA rejects the transmission. If the
H=FRESNO" actual processing site or alternate
site and the Site Designator in the
TRANA record do not agree, EMS
12. “INVALID For 1065 transmissions, if the 1065
PROCESSING YEAR processing year code in column
CODE” 110 of the TRANA record is not
‘P’ for Prior or ‘C’ for Current,
EMS rejects the transmission.

Applicable
Types
13. “INVALID If the test/production indicator in 1040, 1041,
PRODUCTION-TEST column 117 of the TRANA record ETD, 1065,
CODE. does not equal ‘T’ or ‘P’, EMS StAck
P = PRODUCTION, rejects the transmission.
T = TEST”
14. “INVALID RECAP: If the byte count of the last record 1040, 1041,
WRONG LENGTH OR is less than 120 and the end of ETD, 1065,
EMBEDDED #” record # agrees with the byte StAck
count, EMS rejects the
transmission.
15. “INVALID RECORD These modifications would ensure 1040, 1041,
FORMAT IN RECORD that the number of bytes validated ETD, 1065
NUMBER n" is an Error by EMS is the number of bytes
Ack message. that the trading partner intended
to include in the record.
EMS validates according to the
following rules:
For IRS Proprietary format
records, EMS validates that each
record begins with a 4 digit byte
count, followed by the 4 asterisk
record sentinel and the last
character is a #, based on the
byte count in the first four digits.
If these fields are not present,
EMS rejects the entire
transmission and generates an
error acknowledgment file with
the new Error Ack message.
16. “INVALID T/P MODE If EMS Site is processing the form 1040, 1041,
FOR PROCESSING type for the site designator 1065, ETD,
SITE DESIGNATOR” (column 75) specified in the StAck
TRANA record, but not for the
specified test/production indicator
(column 117), EMS rejects the
transmission.

Applicable
Types
17. “INVALID TAX For IRS Proprietary format return 1040, 1041,
RETURN FORMAT transmissions, EMS validates that 1065
BEGINNING AT every return envelope begins with
RECORD n” is an Error a tax return record (valid Record
Ack message that will ID, Return type and Page number
be generated after the fields) and ends with a summary
first occurrence of a record. In addition, the tax return
Validation Error. record must contain a numeric
TIN that matches the TIN in the
summary record. If an error is
encountered in this return
envelope, EMS rejects the entire
transmission and returns the new
Error Ack. No validation takes
place after this first error is
encountered. or
If the last record byte count and 1040, 1041,
end of record (#) do not agree, 1065
18. “INVALID TOTAL EMS rejects the entire ETD
FORM COUNT IN transmission and generates an
RECAP” is a message Error Ack file with the new
for an Error Ack file. message if the number of ETD
forms counted does not match the
Total Form Count in columns 29-
34 of the RECAP record.
19. “INVALID TOTAL EMS rejects the entire 1040, 1041,
RETURN COUNT IN transmission and generates this 1065
RECAP” is a modifica- new Error Ack file with the
tion of an existing mess-message “INVALID TOTAL
age for an Error Ack file.
RETURN COUNT IN RECAP,” if
This is a modification ofthe number of tax returns counted
an existing message does not match the Total Return
and will apply to all form
Count in columns 29-34 of the
types. An example of RECAP record.
the original message
reads “INVALID TOTAL
RETURN COUNT IN
RECAP; DOES NOT
MATCH 1065 PGO1
COUNT”.
Applicable
Types
20. “INVALID TRANA: If the byte count of the first record 1040, 1041,
WRONG LENGTH OR is less than 120 and the end of ETD, 1065,
EMBEDDED #” record # agrees with the byte StAck
count, EMS rejects the
transmission.
21. “INVALID TRANB: If the byte count of the second 1040, 1041,
WRONG LENGTH OR record is less than 120 and the ETD, 1065,
EMBEDDED #” end of record # agrees with the StAck
byte count, EMS rejects the
transmission.
22. “INVALID If the letter in column 118 of the 1040, 1041,
TRANSMISSION TYPE TRANA record is not a valid ETD, 1065,
CODE” transmission type code, EMS StAck
rejects the trans mission.
23. “THE ETIN If the ETIN in columns 84-88 of 1040, 1041,
CORRESPONDING TO the TRANA record does not ETD, 1065,
THE EMS LOGIN ID AND match the login ETIN, EMS StAck
the ETIN IN THE TRANA rejects the transmission.
RECORD WERE
DIFFERENT”
24. “MULTIPLE If Multiple TRANA, TRANB, or 1040, 1041,
TRANA/TRANB RECAP records are found within ETD, 1065
RECORDS a file, EMS rejects the
DETECTED” transmission.
25. “NO FORMS WITHIN If there are no forms within an ETD
THE TRANSMISSION”. ETD transmission, EMS rejects
the entire transmission.
26. “NO RECAP RECORD If there is no RECAP record 1040, 1041,
RECEIVED; POSSIBLY within the tax return. ETD, 1065,
DUE TO A LINE If the last record byte count and StAck
PROBLEM” end of record (#) do not agree,
27. “NO RETURNS WITHIN If there are no returns within a 1040, 1041,
THE TRANSMISSION” transmission, EMS rejects the 1065
is an Error Ack entire trans mission.
message.

Applicable
Types
28. “NO TRANA RECORD If the first record byte count and 1040, 1041,
RECEIVED” end of record (#) do not agree, ETD, 1065,
record sentinel **** is not present, StAck
“TRANA “ is not in columns 9 -14,
29. “NO TRANB RECORD If the second record byte count 1040, 1041,
RECEIVED” and end of record (#) do not ETD, 1065,
agree, record sentinel **** is not StAck
present, “TRANB ” is not in
columns 9-14, byte count is >120
characters or is not numeric, or
CR or LF imbedded within the
record, EMS rejects the trans -
mission.
30. “PRODUCTION-TEST If the test/production indicator in 1040, 1041,
CODE IN TRANA column 117 of the TRANA record ETD, 1065,
RECORD DOES NOT does not match the StAck
MATCH PROFILE” test/production mode in the
trading partner profile, EMS
31. “THE ETIN The FEPS will reject the entire 1040, 1041
CORRESPONDING TO transmission when the ETIN in
THE EMS LOGIN ID AND columns 84-88 of the TRANA
THE ETIN IN THE record does not match the login
TRANA RECORD WERE ETIN.
DIFFERENT.”
32. “TRANSMITTER NOT If the trading partner’s profile 1040, 1041,
VALID FOR does not allow the transmission ETD, 1065,
TRANSMISSION TYPE” type specified in column 118 of StAck
the TRANA record, EMS rejects
the transmission.

Contents of State Transmission Acknowledgement and
State Communications Error Acknowledgments
Applicable
Types
1. “ACK COUNT IN The number of inner-envelope StAck
TRANSMISSION RECAP record-sets does not match the
RECORD DOES NOT number in columns 29-34 of the
MATCH THE COUNT OF outer-envelope RECAP record.
ACKS RECEIVED”
2. Error Ack = “INVALID Letter in column 117 StAck
INNER ENVELOPE (test/production indicator) of
PRODUCTION-TEST inner-envelope TRANA record is
CODE. P = not T or P.
PRODUCTION, T = TEST
AT RECORD <n>”
3. “ETIN IN INNER ETIN in columns 84-88 of inner- StAck
ENVELOPE AT RECORD envelope TRANA record does not
<n> NOT VALID” match a valid ETIN in the
tp_login_online table.
4. FIRST RECORD WITHIN Third record in inner-envelope is StAck
INNER ENVELOPE not an ACK record.
MUST BE ACK KEY AT
RECORD <n>”
5. “INVALID DCN VALUE The return DCN in Field 0090 of StAck
DETECTED WITHIN ACK the Ack Key record is not present
KEY RECORD AT and the first two digits are not
RECORD <n>” zeros.
6. “INVALID ETIN The ETIN in Field 0060 of the StAck
MISMATCH IN INNER inner TRANA record does not
TRANA RECORD AND match the ETIN in the first five
ACK KEY RECORD AT digits of Field 0030 of the Ack Key
RECORD <n>” record.
7. “INVALID FORM TYPE IN EMS Site is not processing the StAck
INNER ENVELOPE FOR State Ack form type for the site
THIS EMS designator (column 75) specified
PROCESSING SITE AT in the inner_envelope TRANA
RECORD <n>” record.

Applicable
Types
8. “INVALID INNER A record following the inner- StAck
ENVELOPE FORMAT AT envelope TRANB record and
RECORD <n>” before the inner-envelope RECAP
record is not a correctly formatted
ACK, or ACKR record as follows:
a. Byte count is not numeric or
not equal to 120, or
b. record sentinel (****) is not
present, or
c. byte count and end of record
(#) do not agree, or
d. <CR> or <LF> embedded
within the record, or
e. Columns 9-14 do not contain
“ACK “, or
“ACKR “
9. “INVALID INNER RECAP record is not a correctly StAck
ENVELOPE RECAP: formatted inner-envelope RECAP
WRONG LENGTH OR record as follows:
EMBEDDED # AT a. RECAP record is not equal to
RECORD <n>” 120 bytes in length, or
b. contains an e mbedded pound
sign.
10. “INVALID INNER First record in inner-envelope is StAck
ENVELOPE TRANA: not a correctly formatted inner-
WRONG LENGTH OR envelope TRANA record as
EMBEDDED # AT follows:
RECORD <n>” a. TRANA record is not equal to
120 bytes in length, or
b. contains an embedded pound
sign.
11. “INVALID INNER Second record in inner-envelope StAck
ENVELOPE TRANB: is not a correctly formatted inner-
WRONG LENGTH OR envelope TRANB record as
EMBEDDED # AT follows:
RECORD <n>” a. TRANB record is not equal to
120 bytes in length, or
b. contains an embedded pound
sign.
12. “INVALID PROCESSING Site designator (column 75) StAck
SITE DESIGNATOR. specified in the inner_envelope
C=Andover E=AUSTIN TRANA record is not C, E, F, G,
F=KANSAS CITY or H.
G=PHILADELPHIA
H=FRESNO AT n”

Applicable
Types
13. “INVALID TOTAL ACK Number of ACK records after the StAck
KEY COUNT IN INNER inner-envelope TRANB record
ENVELOPE RECAP AT and before the inner-envelope
RECORD <n>” RECAP record does not match
the number in columns 29-34 of
inner-envelope RECAP record.
14. “INVALID TOTAL ACKR Number of ACKR records after StAck
COUNT IN INNER the inner-envelope TRANB record
ENVELOPE RECAP AT and before the inner-envelope
RECORD <n>” RECAP record does not match
the number in columns 65-70 of
inner-envelope RECAP record.
15. “INVALID Letter in column 118 of inner- StAck
TRANSMISSION TYPE envelope TRANA record not Z for
CODE IN INNER State Ack transmission type.
ENVELOPE AT RECORD
<n>”
16. “MULTIPLE INNER More than one TRANA or TRANB StAck
ENVELOPE record occurs before the inner-
TRANA/TRANB envelope RECAP record.
RECORDS DETECTED
AT RECORD <n>”
17. “NO No inner-envelope record-sets StAck
ACKNOWLEDGEMENTS were found in the file.
WITHIN THE TRANS-
MISSION”
18. “NO INNER ENVELOPE First record in inner-envelope is StAck
TRANA RECORD not a correctly formatted inner-
RECEIVED AT RECORD envelope TRANA record as
<n>” follows:
a. Byte count and end of record
present, or
c. byte count is not numeric, or
e. “TRANA “ is not in columns 9 -
14.

Applicable
Types
19. “NO INNER ENVELOPE Second record in inner-envelope StAck
TRANB RECORD is not a valid inner-envelope
RECEIVED AT RECORD TRANB record as follows:
<n>.” a. Byte count and end of record
present, or
c. byte count is not numeric, or
e. “TRANB “ is not in columns 9 -
14.
20. “NON-MATCHING ETIN ETIN in columns 35-39 of RECAP StAck
IN RECAP AT RECORD record does not match the ETIN
<n>” in either the inner-envelope or
outer envelope TRANA records.
21. “THE T/P INDICATOR State Transmitter is in test mode, StAck
FOR INNER ENVELOPE but letter in column 117
AT RECORD <n> MUST (test/production indicator) of
BE T FOR TEST” inner-envelope TRANA record is
not T.
22. “TRANSMISSION This communication StAck
RECEIVED WITH n ACK acknowledgment is return for all
FILES.” successfully validated state
transmissions.

APPENDIX J
Acronym List

Appendix J
Acronym List
ACK Acknowledgment
CSU/DSU Channel Service Unit/Digital Service Unit
DCN Declaration Control Number

DES Data Encryption Standard
DNS Domain Name Service
EFS Electronic Filing System

EMS Electronic Management System
ETA Electronic Tax Administration
ETIN Electronic Transmitter Identification Number
FAK Functional Acknowledgment

FIPS Federal Information Processing Standard
FTP File Transfer Protocol
FW Firewall
GD General Deployment
GTX Global Transaction Key
IOS Internetworking Operating System

IP Internet Protocol
IPsec Internet Protocol Security
IRS Internal Revenue Service
ISDN Integrated Services Digital Network
ISP Internet Service Provider
NAK Negative Acknowledgment (or error acknowledgment)

NAT Network Address Translation
NIST National Institute of Standards and Technology
PIN Personal Identification Number

PPP Point-to-Point Protocol
SPC Submission Processing Center

SRS State Retrieval Subsystem
SSL Secure Sockets Layer
TCP/IP Transmission Control Protocol/Internet Protocol

TP Trading Partner
TPDS Third Party Data Store

Appendix J
Acronym List, continued
VPN Virtual Private Network

VT Virtual Terminal
XML eXtensible Markup Language

SECTION C
SECTION C TRANSMISSION (TRANA) RECORD
FIELD IDENTIFICATION FORM LENGTH CHAR - POS FIELD

NO. REF. DESCRIPTION
---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0120
START RECORD SENTINEL 4 5 - 8 "****"
0000 RECORD IDENTIFICATION 6 9 - 14 "TRANAb"
0010 EMPLOYER IDENTIFICATION 9 15 - 23 N (MUST MATCH SAME

NUMBER (EIN) OF TRANSMITTER FIELD ON "TRANB"
RECORD)
0020 TRANSMITTER'S NAME 35 24 - 58 A/N
0030 TYPE OF TRANSMITTER 16 59 - 74 "PREPARER" OR

"PREPARER'S AGENT"
0040 PROCESSING SITE 1 75 - 75 "B" = OGDEN
0050 TRANSMISSION DATE 8 76 - 83 N

FORMAT: YYYYMMDD
0060 ELECTRONIC TRANSMITTER 7 84 - 90 N (ETIN PLUS

IDENTIFICATION NUMBER (ETIN) TRANSMITTER'S USER
CODE) FORMAT:
NNNNNnn NNNNN=ETIN
nn=TRANSMITTER'S USE
CODE; MAY BE ZERO
FILLED
0070 JULIAN DATE 3 91 - 93 N RANGE: 001-365
0080 TRANSMISSION SEQUENCE NUMBER 2 94 - 95 N

FOR JULIAN DATE IN (FIELD
0070)
NOTE: SEQUENCE NUMBER MUST BE UNIQUE FOR EVERY TRANSMISSION.
0090 ACKNOWLEDGMENT TRANSMISSION 1 96 - 96 "A" = ASCII

FORMAT
0100 RECORD TYPE INDICATOR 1 97 - 97 "F" = FIXED

"V" = VARIABLE
0110 RESERVED 6 98 - 103 IRS USE ONLY
0120 FILLER 5 104 - 108 BLANKS
0130 RESERVED 1 109 - 109 BLANKS
0140 PROCESSING YEAR 1 110 - 110 "C" = CURRENT

"P" = PRIOR
0160 PRODUCTION-TEST CODE 1 117 - 117 "P" = PRODUCTION

"T" = TEST
0170 TRANSMISSION TYPE CODE 1 118 - 118 "F" = FIDUCIARY

RETURN
RECORD TERMINUS CHARACTER 1 120 - 120 "#"
Publication 1438 (January 2007) Page 1

SECTION C TRANSMISSION (TRANB) RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0120
0000 RECORD IDENTIFICATION 6 9 - 14 "TRANBb"
0010 EMPLOYER IDENTIFICATION 9 15 - 23 N (MUST MATCH SAME

NUMBER (EIN) OF TRANSMITTER FIELD ON "TRANA"
RECORD)
0020 ADDRESS 35 24 - 58 A/N
0030 CITY, STATE, ZIP CODE 35 59 - 93 A/N
0040 AREA CODE, TELEPHONE NO. 10 94 - 103 N
0050 FILLER 16 104 - 119 BLANKS

SECTION C FORM 1041 - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1177
0000 RECORD ID 6 9 - 14 "RETbbb"
0001 TYPE 6 15 - 20 "1041bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"
0003 EMPLOYER IDENTIFICATION 9 26 - 34 N

NUMBER (EIN) nnnnnnnnn
0004 FILLER 1 35 - 35 BLANK
0005 TAX PERIOD 6 36 - 41 N

FORMAT: YYYYMM
0007 FORM 8453-F INDICATOR 2 43 - 44 N

"00" OR "01"
NOTE: VALUE = "00" IF A SINGLE RETURN IS RELATED TO A FORM 8453-F.

VALUE = "01" IF THE RETURN IS PART OF A SERIES OF RETURNS
RELATED TO A FORM 8453-F.
0010 FISCAL YEAR BEGINNING 8 45 - 52 FORMAT: YYYYMMDD

OR BLANK
0020 FISCAL YEAR ENDING 8 53 - 60 FORMAT: YYYYMMDD

OR BLANK
0025 SECTION 642i 1 61 - 61 "X" OR BLANK
0030 NAME CONTROL 4 62 - 65 A/N
0040 EMPLOYER IDENTIFICATION C 9 66 - 74 N

NUMBER
0050 DATE ENTITY CREATED D 8 75 - 82 FORMAT: YYYYMMDD
0060 ESTATE/TRUST NAME LINE 35 83 - 117 A/N or

(INCLUDES POOL NUMBERS) "GNMA" or "GINNIE
MAE" or "FNMA" or
"FANNIE MAE"
0070 GRANTOR NAME IF APPLICABLE 35 118 - 152 A/N OR BLANK

(ID# AND ADDRESS)
*0075 GRANTOR NAME 6 153 - 158 "STMbnn" OR BLANK |
0080 FIDUCIARY NAME LINE 35 159 - 193 A/N
0085 IN CARE OF NAME LINE 35 194 - 228 A/N
0090 STREET ADDRESS - DOMESTIC 35 229 - 263 A/N
0095 FOREIGN ADDRESS, LINE 1 35 264 - 298 A/N OR BLANK |
0097 FOREIGN ADDRESS, LINE 2 35 299 - 333 A/N OR BLANK |
0100 CITY or TOWN 22 334 - 355 A/N


---- ------------------------------ ---- ------ ---- ---- --------------------
0110 STATE 2 356 - 357 A/N
NOTE: FOR FOREIGN COUNTRIES ".b" (PERIOD AND A BLANK SPACE) IS ALLOWED
0115 FOREIGN COUNTRY CODE 2 358 - 359 ALPHA OR BLANK |
0120 ZIP CODE 12 360 - 371 N OR

nnnnnnnnnbbb OR
nnnnnbbbbbbb
OR BLANK
0130 DECEDENT ESTATE A 1 372 - 372 "X" OR BLANK
0140 SIMPLE TRUST A 1 373 - 373 "X" OR BLANK
0150 COMPLEX TRUST A 1 374 - 374 "X" OR BLANK
0151 QUALIFIED DISABILITY TRUST A 1 375 - 375 "X" OR BLANK
0152 ESBT A 1 376 - 376 "X" OR BLANK
0160 GRANTOR TYPE TRUST A 1 377 - 377 "X" OR BLANK
NOTE: GRANTOR TRUSTS MAY USE NEW STATEMENT FIELD 0905 TO PROVIDE
THE INFORMATION REQUIRED PER THE INSTRUCTIONS FOR FORM 1041. OPTIONAL
STATEMENT FIELD 0910 MAY ALSO BE USED IF ADDITIONAL SPACE IS NEEDED.
0170 BANKRUPTCY ESTATE-CHPT. 7 A 1 378 - 378 NO ENTRY
0180 BANKRUPTCY ESTATE-CHPT. 11 A 1 379 - 379 NO ENTRY
0190 POOLED INCOME FUND A 1 380 - 380 "X" OR BLANK
@0200 POOLED INCOME FUND A 6 381 - 386 "STMbnn" OR BLANK

STATEMENT
0210 INITIAL RETURN BOX F 1 387 - 387 "X" OR BLANK
0220 FINAL RETURN BOX F 1 388 - 388 "X" OR BLANK
0230 AMENDED RETURN BOX F 1 389 - 389 NO ENTRY
0240 CHANGE IN FIDUCIARY F 1 390 - 390 "X" OR BLANK
0250 CHANGE IN FIDUCIARY'S NAME F 1 391 - 391 "X" OR BLANK
0260 CHANGE IN FIDUCIARY'S F 1 392 - 392 "X" OR BLANK

ADDRESS
0265 CHANGE IN TRUST'S NAME F 1 393 - 393 "X" OR BLANK
0270 NUMBER OF SCHEDULES K-1 B 7 394 - 400 N OR BLANK

ATTACHED RANGE 0000000 -
9999999
0280 NONEXEMPT CHARITABLE AND E 1 401 - 401 "X" OR BLANK

SPLIT INTEREST TRUSTS
(SEC. 4947 (a) (1))

NOT A PRIVATE FOUNDATION

(SEC. 4947(a)(2))


---- ------------------------------ ---- ------ ---- ---- --------------------
0303 POOLED MORTGAGE G 1 404 - 404 "X" OR BLANK

BOUGHT
0305 POOLED MORTGAGE G 1 405 - 405 "X" OR BLANK

SOLD
0307 POOLED MORTGAGE G 8 406 - 413 FORMAT: 2006MMDD

DATE OR BLANK
0310 INTEREST INCOME 1 12 414 - 425 N ***
0320 TOTAL ORDINARY DIVIDENDS 2 12 426 - 437 N ***
0323 QUALIFIED DIVIDENDS 2b(1) 12 438 - 449 N

TO BENEFICIARIES
0325 QUALIFIED DIVIDENDS 2b(2) 12 450 - 461 N

TO ESTATES/TRUSTS
0330 BUSINESS INCOME OR (LOSS) 3 12 462 - 473 N

(SCHEDULE C)
0340 CAPITAL GAIN OR LOSS 4 12 474 - 485 N

(SCHEDULE D)
0350 RENTS ROYALTY PARTNERSHIP 5 12 486 - 497 N

OTHER ESTATES/TRUST
0360 FARM INCOME (LOSS) 6 12 498 - 509 N

(SCHEDULE F)
0370 ORDINARY GAIN OR LOSS 7 12 510 - 521 N

(FORM 4797)
0375 FORM 4684 7 9 522 - 530 "FORM 4684" OR

BLANK
0380 SOURCE OF OTHER INCOME 8 30 531 - 560 A/N OR BLANK
*0385 SOURCE OF OTHER INCOME 8 6 561 - 566 "STMbnn" OR BLANK |
0390 OTHER INCOME 8 12 567 - 578 N
0400 TOTAL INCOME 9 12 579 - 590 N

COMBINE LINES 1 - 8
0410 FORM 4952 ATTACHED 10 1 591 - 591 "X" OR BLANK
0420 INTEREST 10 12 592 - 603 N ***
0430 TAXES 11 12 604 - 615 N ***
0440 FIDUCIARY FEES 12 12 616 - 627 N ***
0450 CHARITABLE DEDUCTIONS 13 12 628 - 639 N ***
0455 CHARITABLE DEDUCTION STATEMENT 13 6 640 - 645 "STMbnn" OR BLANK
0460 ATTORNEY ACCOUNTANT 14 12 646 - 657 N ***

RETURN PREPARER FEES


---- ------------------------------ ---- ------ ---- ---- --------------------
@0470 NATURE OF OTHER DEDUCTIONS 15 6 658 - 663 "STMbnn OR BLANK"
NOTE: ESTATES AND TRUSTS MUST USE THIS STATEMENT FIELD TO EXPLAIN THE
ENTRY IN FIELD 0480, LINE 15a OF FORM 1041, PAGE 1. THIS STATEMENT IS
INTENDED TO SERVE THE SAME PURPOSE OF THE ATTACHMENT REQUIRED FOR LINE 15a
IF THE RETURN WERE FILED ON PAPER. EXPLANATIONS MAY NOT BE ENTERED ON
SCHEDULE K-1.
+0480 OTHER DEDUCTIONS 15a 12 664 - 675 N ***
0490 ALLOWABLE MISCELLANEOUS 15b 12 676 - 687 N ***

ITEMIZED DEDUCTIONS
0510 ADD LINES 10 - 15b 16 12 688 - 699 N ***
0520 ADJUSTED TOTAL INCOME OR 17 12 700 - 711 N

(LOSS)
LINE 16 MINUS LINE 9
0530 INCOME DISTRIBUTION 18 12 712 - 723 N

DEDUCTION
(SCHEDULE B)
0535 SECTION 642i 7 724 - 730 N

NUMBER OF GRAVESITES
@0540 ESTATE TAX DEDUCTION 19 6 731 - 736 "STMbnn" OR BLANK
0550 TOTAL ESTATE TAX DEDUCTION 19 12 737 - 748 N ***
0560 EXEMPTION AMOUNT 20 12 749 - 760 N ***
0570 ADD LINES 18 - 20 21 12 761 - 772 N
0580 TAXABLE INCOME OF FIDUCIARY 22 12 773 - 784 N

0590 TOTAL TAX 23 12 785 - 796 N ***

(SCHEDULE G)
0600 ESTAX CREDITED TO TRUST 24a 11 797 - 807 "SECTb643(G)"

LITERAL OR BLANK
0610 ESTAX CREDITED TO TRUST 24a 12 808 - 819 N

AMOUNT
0620 CURRENT YEAR ESTIMATED TAX 24a 12 820 - 831 N ***

PAYMENTS AND PRIOR YEAR ES CREDIT
0630 ESTIMATED TAX PAYMENTS 24b 12 832 - 843 NO ENTRY

TO BENEFICIARIES
0640 LINE 24A MINUS LINE 24B 24c 12 844 - 855 N
0680 TAX PAID WITH EXTENSION 24d 12 856 - 867 N

FILE
@0690 FEDERAL INCOME TAX WITHHELD 24e 6 868 - 873 "STMbnn" OR BLANK
DESCRIPTION
0695 IF ANY IS FROM FORM(S) 1099 24e 1 874 - 874 "X" or blank
CHECK


---- ------------------------------ ---- ------ ---- ---- --------------------
0700 FEDERAL INCOME TAX WITHHELD 24e 12 875 - 886 N ***

AMOUNT
0705 FORM 8913 AMOUNT 24f 12 887 - 898 N |
0710 FORM 2439 AMOUNT 24g 12 899 - 910 N
0720 FORM 4136 AMOUNT 24h 12 911 - 922 N
0740 TOTAL 24i 12 923 - 934 N
0750 TOTAL (ADD LINES 24c – 24f 25 12 935 - 946 N ***

AND 24i)
0770 ESTIMATED TAX PENALTY 26 12 947 - 958 N ***
0780 TAX DUE 27 12 959 - 970 N
0790 OVERPAYMENT 28 12 971 - 982 N
0800 AMOUNT CREDITED TO 2005 29a 12 983 - 994 N ***
0810 REFUNDED AMOUNT 29b 12 995 - 1006 N ***
0820 FIDUCIARY EIN 9 1007 - 1015 N OR BLANK

(TAXABLE TRUSTS ONLY)
NOTE: TO BE COMPLETED BY FINANCIAL INSTITUTIONS THAT SEND ESTIMATED
TAX PAYMENTS ELECTRONICALLY VIA EFTPS
0825 PAID PREPARER AUTHORIZATION 1 1016 - 1016 "X" OR BLANK

YES BOX
0826 PAID PREPARER AUTHORIZATION 1 1017 – 1017 "X" OR BLANK

NO BOX
0830 PREPARER'S NAME 35 1018 - 1052 A/N OR BLANK
0840 PREPARER SELF-EMPLOYED 1 1053 - 1053 "X" OR BLANK
0850 PREPARER'S TIN 9 1054 – 1062 Pnnnnnnnn or nnnnnnnnn

OR BLANK
+0860 PREPARER'S FIRM 27 1063 – 1089 A/N

OR BLANK
0870 PREPARER'S FIRM EIN 9 1090 – 1098 N OR BLANK
+0880 PREPARER'S FIRM ADDRESS AND 39 1099 - 1137 A/N

ZIP CODE OR BLANK
0890 PREPARER'S FIRM TELEPHONE 10 1138 – 1147 N OR BLANK

NUMBER
0900 BANK ACCOUNT NUMBER 17 1148 - 1164 A/N OR BLANK
*0905 GRANTOR TRUST ATTACHMENT 6 1165 - 1170 "STMbnn"
*0910 OPTIONAL INFORMATION 6 1171 - 1176 "STMbnn" OR BLAMK


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0629
0921 TYPE 6 15 - 20 "1041bb"
0922 PAGE NUMBER 5 21 - 25 "PG02b"

0925 TAX PERIOD 6 36 - 41 N

FORMAT: YYYYMM

"00" OR "01"
*0928 ELECTION TO TREAT CONTRIBUTION A-1 6 45 - 50 "STMbnn" OR BLANK

AS PAID IN PRECEDING TAX YEAR
0940 AMOUNTS PAID OR PERMANENTLY A-1 12 51 - 62 N

ALLOCATED FOR CHARITABLE
PURPOSES
0950 TAX EXEMPT INCOME A-2 12 63 - 74 N

ALLOCABLE TO
CHARITABLE CONTRIBUTIONS
0960 SUBTRACT LINE 2 FROM LINE 1 A-3 12 75 - 86 N
0970 CAPITAL GAINS FOR TAX YEAR A-4 12 87 - 98 N

ALLOCATED AND PAID OR
PERMANENTLY SET ASIDE
0975 ADD LINE 3 AND LINE 4 A-5 12 99 - 110 N
0980 SECTION 1202 EXCLUSION A-6 12 111 - 122 N
1000 CHARITABLE DEDUCTION A-7 12 123 - 134 N ***

LINES 5 MINUS LINE 6
1010 ADJUSTED TOTAL INCOME B-1 12 135 - 146 N
1020 ADJUSTED TAX B-2 12 147 - 158 N

EXEMPT INTEREST
1030 NET GAIN B-3 12 159 - 170 N ***

(SCHEDULE D)
1040 AMOUNT SCHEDULE A B-4 12 171 - 182 N
1050 CAPITAL GAINS B-5 12 183 - 194 N

(SCHEDULE A)
1070 CAPITAL GAIN B-6 12 195 - 206 N

PAGE 1, LINE 4


---- ------------------------------ ---- ------ ---- ---- --------------------
1090 DISTRIBUTABLE NET INCOME B-7 12 207 - 218 N

COMBINE LINE 1 - 6
*1100 SEPARATE SHARE B-7 6 219 - 224 "STMbnn" OR

RULE BLANK
1110 ACCOUNTING INCOME B-8 12 225 - 236 N
1120 INCOME TO BE B-9 12 237 - 248 N

DISTRIBUTED CURRENTLY
1130 OTHER AMOUNTS B-10 12 249 - 260 N

PAID/CREDITED
1140 TOTAL DISTRUBUTIONS B-11 12 261 - 272 N

ADD LINES 9 & 10
1150 TAX EXEMPT INCOME B-12 12 273 - 284 N
1160 TENTATIVE INCOME B-13 12 285 - 296 N

(LINE 11 MINUS LINE 12)
1170 TENTATIVE INCOME B-14 12 297 - 308 N

1180 INCOME DISTRIBUTION B-15 12 309 - 320 N

DEDUCTION
1205 TAX FROM RATE SCHEDULE G-1a 12 321 - 332 N

OR SCHEDULE D
1210 TAX ON LUMP SUM DISTRIBUTIONS G-1b 12 333 - 344 N
1220 OTHER TAX DESCRIPTION G-1b 20 345 - 364 "FORM8621ONLYbbbbbbb

b" or BLANK
1225 ALTERNATIVE MINIMUM TAX, G-1c 12 365 - 376 N***

SCHEDULE I
1230 TOTAL TAX G-1d 12 377 - 388 N
1240 CREDIT FORM 1116 G-2a 12 389 - 400 N ***
1250 OTHER NONBUSINESS CREDITS G-2b 12 401 - 412 NO ENTRY
1260 GENERAL BUSINESS CHECK G-2c 1 413 - 413 "X" OR BLANK

FORM 3800
1270 GENERAL BUSINESS CHECK G-2c 1 414 - 414 "X" OR BLANK

FORM (SPECIFY)
1280 CREDIT FORM NUMBER OR BLANK G-2c 4 415 - 418 NNNN
1290 GENERAL BUSINESS CREDIT G-2c 12 419 - 430 N
1300 CREDIT FOR PRIOR G-2d 12 431 - 442 N

YEAR MINIMUM TAX
(FORM 8801)
1310 TOTAL CREDITS G-3 12 443 - 454 N

ADD LINES G-2a - G-2d


---- ------------------------------ ---- ------ ---- ---- --------------------
1315 QZAB AMOUNT G-4 12 455 - 466 N
1320 LINE 1c MINUS LINE 3 G-4 12 467 - 478 N
1330 RECAPTURE TAXES G-5 1 479 - 479 "X" OR BLANK

FORM 4255
1340 RECAPTURE TAXES G-5 1 480 - 480 NO ENTRY

FORM 8611
1350 RECAPTURE TAXES G-5 12 481 - 492 N
1365 HOUSEHOLD EMPLOYMENT TAXES G-6 12 493 - 504 N
@1366 COMPUTATION SCHEDULE G-7 6 505 - 510 "STMbnn" OR BLANK
+1367 F 4970, OR SECT 453A(c) G-7 22 511 - 532 "FROMFORM4970bbbbbb

ADDITIONAL TAX OR INTEREST bbbb" "SECTION453A
OR SEC641(c) LITERAL (C)INTEREST" "SEC
641(C)bbbbbbbbbbbbb
OR BLANK"
1368 TAX OR INTEREST DUE G-7 12 533 - 544 N
1370 TOTAL TAX G-7 12 545 - 556 N ***

(ADD LINES 4 - 6)
@1380 TAX EXEMPT EXPENSE 1 6 557 - 562 "STMbnn" OR BLANK

ALLOCATION COMPUTATION
1390 TAX EXEMPT INCOME - YES BOX 1 1 563 - 563 "X" OR BLANK
1395 TAX EXEMPT INCOME - NO BOX 1 1 564 - 564 "X" OR BLANK
1400 TAX INTEREST 1 12 565 - 576 N

INCOME AND DIVIDENDS
1420 INDIVIDUAL EARNINGS - YES BOX 2 1 577 - 577 "X" OR BLANK
1425 INDIVIDUAL EARNINGS - NO BOX 2 1 578 - 578 "X" OR BLANK
1430 FOREIGN ACCOUNT - YES BOX 3 1 579 - 579 "X" OR BLANK
1435 FOREIGN ACCOUNT NO BOX 3 1 580 - 580 "X" OR BLANK
1440 NAME OF FOREIGN COUNTRY 3 33 581 - 613 A/N
1450 FOREIGN TRUST - YES BOX 4 1 614 - 614 "X" OR BLANK
1452 FOREIGN TRUST NO BOX 4 1 615 - 615 "X" OR BLANK
1455 SELLER-FINANCED MORTGAGE 5 1 616 - 616 "X" OR BLANK

INTEREST - YES BOX
@1458 IF YES, REQUIRED ATTACHMENT 5 6 617 - 622 "STMbnn" OR BLANK
1460 SELLER-FINANCED MORTGAGE 5 1 623 - 623 "X" OR BLANK

INTEREST NO BOX
1470 COMPLEX TRUST 6 1 624 - 624 "X" OR BLANK
1480 SEC. 643 (e)(3) ELECTION 7 1 625 - 625 "X" OR BLANK

(SCHEDULE D)


---- ------------------------------ ---- ------ ---- ---- --------------------
1490 DECEDENT'S ESTATE 2-YEARS 8 1 626 - 626 "X" OR BLANK

OR MORE
1500 ANY TRUST BENEFICIARIES 9 1 627 - 627 "X" OR BLANK

SKIP PERSONS - YES BOX
1505 ANY TRUST BENEFICIARIES SKIP 9 1 628 - 628 "X" OR BLANK

PERSONS - NO BOX


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0573
1511 TYPE 6 15 - 20 "1041bb"
1512 PAGE NUMBER 5 21 - 25 "PG03b"

1515 TAX PERIOD 6 36 - 41 FORMAT: YYYYMM

"00" OR "01"
1520 ADJUSTED TOTAL INCOME PT I 12 45 - 56 N

I-1
1530 INTEREST PT I 12 57 - 68 N
I-2
1540 TAXES PT I 12 69 - 80 N
I-3
1550 MISCELLANEOUS ITEMIZED PT I 12 81 - 92 N

DEDUCTIONS I-4
1560 REFUND OF TAXES PT I 12 93 - 104 N ***

I-5
1570 DEPLETION (DIFFERENCE OF PT I 12 105 - 116 N

REGULAR TAX AND AMT) I-6
1580 NOL DEDUCTION PT I 12 117 - 128 N ***

I-7
1590 INTEREST FROM PRIVATE ACTIVITY PT I 12 129 - 140 N

BONDS I-8
1600 EXCLUSION OF GAIN PT I 12 141 - 152 N

I-9
1610 EXERCISE OF STOCK OPTION PT I 12 153 - 164 N

I-10
1620 BENEFICIARIES PT I 12 165 - 176 N

I-11
1630 ELECTING LARGE PARTNERSHIPS PT I 12 177 - 188 N

I-12
1640 ADJ. GAIN OR LOSS ON PROPERTY PT I 12 189 - 200 N

DISPOSITION I-13
1650 DEPRECIATION: ASSETS AFTER PT I 12 201 - 212 N

1986 I-14


---- ------------------------------ ---- ------ ---- ---- --------------------
1660 PASSIVE ACTIVITIES PT I 12 213 - 224 N

I-15
1670 LOSS LIMITATION PT I 12 225 - 236 N

I-16
1680 CIRCULATION EXPENDITURES PT I 12 237 - 248 N

I-17
1690 LONG TERM CONTRACTS PT I 12 249 - 260 N

I-18
1700 MINING EXPLORATION AND DEVEL. PT I 12 261 - 272 N

I-19
1710 RESEARCH AND EXPERIMENTAL PT I 12 273 - 284 N

COSTS I-20
1720 INCOME FROM CERTAIN INSTALL. PT I 12 285 - 296 N

SALES I-21
1730 INTANGIBLE DRILLING COSTS PT I 12 297 - 308 N

I-22
1740 OTHER ADJUSTMENTS PT I 12 309 - 320 N

I-23
1750 ALT ON NOL PT I 12 321 - 332 N ***

I-24
1760 ADJUSTED ALT MINIMUM TAXABLE PT I 12 333 - 344 N

INCOME I-25
1770 INCOME DISTRIBUTION DEDUCTION PT I 12 345 - 356 N ***

I-26
1780 ESTATE TAX DEDUCTION PT I 12 357 - 368 N ***

I-27
1790 ADD LINES 26 AND 27 PT I 12 369 - 380 N

I-28
1800 ESTATE/TRUST SHARE OF AMT PT I 12 381 - 392 N

INCOME I-29
1910 ADJUSTED AMT INCOME PT II 12 393 - 404 N

I-30
1920 ADJUSTED TAX EXEMPT INTEREST PT II 12 405 - 416 N

I-31
1930 NET CAPITAL GAIN; SCH. D PT II 12 417 - 428 N

I-32
1940 CAPITAL GAINS ALLOCABLE TO PT II 12 429 - 440 N

CORPUS FOR CHARITABLE PURPOSE I-33
1950 CAPITAL GAINS PAID FOR PT II 12 441 - 452 N

CHARITABLE PURPOSES I-34
1960 CAPITAL GAINS COMPUTED ON A PT II 12 453 - 464 N ***

MINIMUM TAX BASIS I-35


---- ------------------------------ ---- ------ ---- ---- --------------------
1970 CAPITAL LOSSES COMPUTED ON A PT II 12 465 - 476 N ***

MINIMUM TAX BASIS I-36
1980 DISTRIBUTABLE NET AMT INCOME PT II 12 477 - 488 N

I-37
1990 INCOME DISTRIBUTED CURRENTLY PT II 12 489 - 500 N

I-38
2000 OTHER AMOUNTS PAID, CREDITED PT II 12 501 - 512 N

OR DISTRIBUTED I-39
2010 TOTAL DISTRIBUTIONS PT II 12 513 - 524 N

I-40
2020 TAX-EXEMPT INCOME INCLUDED PT II 12 525 - 536 N

ON LINE 40 I-41
2030 TENTATIVE INCOME PT II 12 537 - 548 N

DISTRIBUTION DEDUCTION I-42
2040 TENTATIVE INCOME PT II 12 549 - 560 N

DISTRIBUTION DEDUCTION I-43
2050 INCOME DISTRIBUTION DEDUCTION PT II 12 561 - 572 N

I-44


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0393
2052 TYPE 6 15 - 20 "1041bb"
2053 PAGE NUMBER 5 21 - 25 "PG04b"

2056 TAX PERIOD 6 36 - 41 FORMAT: YYYYMM
2058 FORM 8453-F INDICATOR 2 43 - 44 "00" OR "01"
2060 ALT. MIN. TAXABLE INCOME ENTER PT III 12 45 - 56 N

AMOUNT FROM LINE 29 I-46
2070 LINE 46 MINUS LINE 47 PT III 12 57 - 68 N

I-48
2080 MULTIPLY LINE 48 PT III 12 69 - 80 N

BY 25% (.25) I-49

I-50

I-51
2110 REFER TO INSTRUCTIONS ON FORM PT III 12 105 - 116 N

I-52
2120 ALTERNATIVE MINIMUM PT III 12 117 - 128 N***

FOREIGN TAX CREDIT I-53
2130 TENTATIVE MINIMUM TAX PT III 12 129 - 140 N

I-54
2140 REGULAR TAX BEFORE CREDITS PT III 12 141 - 152 N

I-55
2170 ALTERNATIVE MINIMUM TAX PT III 12 153 - 164 N

I-56
2180 AMOUNT FROM LINE 51 PT IV 12 165 - 176 N

I-57
2190 AMOUNT FROM SCH. D LINE 22 OR PT IV 12 177 - 188 N

WORKSHEET LINE 13 I-58
2200 AMOUNT FROM SCH. D LINE 14b PT IV 12 189 - 200 N

COLUMN 2 I-59
2210 REFER TO FORM LINE PT IV 12 201 - 212 N

INSTRUCTIONS I-60


---- ------------------------------ ---- ------ ---- ---- --------------------
2240 SMALLER OF LINE 57 OR PT IV 12 213 - 224 N

LINE 60 I-61
2250 LINE 57 MINUS LINE 61 PT IV 12 225 - 236 N

I-62
2260 REFER TO FORM LINE PT IV 12 237 - 248 N

INSTRUCTIONS I-63
2275 REFER TO FORM INSTRUCTIONS PT IV 12 249 - 260 N

I-65
2280 SUBTRACT LINE 65 FROM LINE 64 PT IV 12 261 - 272 N

I-66
2285 SMALLER OF LINES 57 OR 58 PT IV 12 273 - 284 N

I-67
2290 SMALLER OF LINE 66 OR LINE 67 PT IV 12 285 - 296 N

I-68
2300 MULTIPLY LINE 68 BY 5%(.05) 69 12 297 - 308 N
2310 SUBTRACT LINE 68 FROM LINE 67 70 12 309 - 320 N
2350 ADD LINES 63, 69, 71, AND 73 74 12 357 - 368 N
2360 REFER TO LINE INSTRUCTIONS ON 75 12 369 - 380 N

FORM
2370 SMALLER OF LINE 74 OR LINE 75 76 12 381 - 392 N

SECTION C SCHEDULE C - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0690
0000 RECORD ID 6 9 - 14 "SCHbbb"
0001 SCHEDULE TYPE 6 15 - 20 "Cbbbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn
0005 SCHEDULE OCCURRENCE NUMBER 7 36 - 42 N

0000001 - 9999999
0009 NAME OF PROPRIETOR 35 43 - 77 A/N
0010 SOCIAL SECURITY NUMBER 9 78 - 86 NO ENTRY
0020 PRINCIPAL BUSINESS A 25 87 - 111 A/N
0030 BUSINESS CODE B 6 112 - 117 N
0040 BUSINESS NAME C 35 118 - 152 A/N
0050 EMPLOYER ID NUMBER D 9 153 - 161 N
0060 BUSINESS ADDRESS E 35 162 - 196 A/N
0070 BUSINESS CITY/STATE/ZIP CODE E 30 197 - 226 A/N
0080 CASH ACCOUNTING METHOD F(1) 1 227 - 227 "X" OR BLANK
0090 ACCRUAL ACCOUNTING METHOD F(2) 1 228 - 228 "X" OR BLANK
0100 OTHER ACCOUNTING METHOD F(3) 1 229 - 229 "X" OR BLANK
0110 OTHER METHOD TYPE F(3) 25 230 - 254 A/N OR BLANK
0120 MATERIALLY PARTICIPATE DURING G 1 255 - 255 "X" OR BLANK

CURRENT TAX YEAR - YES BOX
0125 MATERIALLY PARTICIPATE DURING G 1 256 - 256 "X" OR BLANK

CURRENT TAX YEAR - NO BOX
0130 BUSINESS STARTED DURING H 1 257 - 257 "X" OR BLANK

CURRENT TAX YEAR
0140 STATUTORY EMPLOYEE EARNINGS 1 1 258 - 258 "X" OR BLANK

INDICATOR
0150 GROSS RECEIPTS/SALES 1 12 259 - 270 N
@0160 GROSS RECEIPTS/SALES 1 6 271 - 276 "STMbnn" OR BLANK

EXPLANATION
0170 RETURNS/ALLOWANCES 2 12 277 - 288 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0180 GROSS RECEIPTS LESS RETURNS 3 12 289 - 300 N

ALLOWANCES
0190 COST OF GOODS SOLD 4 12 301 - 312 N
0200 GROSS PROFIT 5 12 313 - 324 N
0210 OTHER INCOME 6 12 325 - 336 N
0220 GROSS INCOME 7 12 337 - 348 N
0230 ADVERTISING 8 12 349 - 360 N
0250 CAR/TRUCK EXPENSES 9 12 361 - 372 N
0260 COMMISSIONS/FEES 10 12 373 - 384 N
0265 CONTRACT LABOR 11 12 385 - 396 N
0270 DEPLETION 12 12 397 - 408 N
0280 DEPRECIATION/SECTION 179 13 12 409 - 420 N

EXPENSE DEDUCTION
0290 EMPLOYEE BENEFIT PROGRAMS 14 12 421 - 432 N
0300 INSURANCE 15 12 433 - 444 N
*0310 FORM 1098 EXPLANATION 16a 6 445 - 450 "STMbnn" OR BLANK
0320 MORTGAGE INTEREST 16a 12 451 - 462 N
*0330 FORM 1098 NAME/ADDRESS 16b 6 463 - 468 "STMbnn" OR BLANK
0340 OTHER INTEREST 16b 12 469 - 480 N
0350 LEGAL/PROFESSIONAL SERVICES 17 12 481 - 492 N
0360 OFFICE EXPENSE 18 12 493 - 504 N
0370 PENSION/PROFIT SHARING 19 12 505 - 516 N
0380 RENT ON MACHINERY/EQUIPMENT 20a 12 517 - 528 N
0390 RENT ON OTHER BUSINESS 20b 12 529 - 540 N

PROPERTY
0400 REPAIRS/MAINTENANCE 21 12 541 - 552 N
0410 SUPPLIES 22 12 553 - 564 N
0420 TAXES/LICENSES 23 12 565 - 576 N
0430 TRAVEL 24a 12 577 - 588 N
0440 DEDUCTIBLE MEALS AND 24b 12 589 - 600 N

ENTERTAINMENT
0470 UTILITIES 25 12 601 - 612 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0480 WAGES 26 12 613 - 624 N
0490 OTHER EXPENSES 27 12 625 - 636 N
0500 TOTAL EXPENSES 28 12 637 - 648 N
0510 TENTATIVE PROFIT/LOSS 29 12 649 - 660 N
0520 HOME BUSINESS EXPENSE 30 12 661 - 672 N
0530 PAL INDICATOR 31 3 673 - 675 "PAL" OR BLANK
0540 NET PROFIT/LOSS 31 12 676 - 687 N
0550 ALL INVESTMENT AT RISK 32a 1 688 - 688 "X" OR BLANK
0560 SOME INVESTMENT NOT AT RISK 32b 1 689 - 689 "X" OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0457
0581 SCHEDULE TYPE 6 15 - 20 "Cbbbbb"
0582 PAGE NUMBER 5 21 - 25 "PG02b"

NUMBER nnnnnnnnn

0000001-
9999999
0590 CLOSING INVENTORY COST 33a 1 43 - 43 "X" OR BLANK

METHOD
0600 LOWER COST/MARKET 33b 1 44 - 44 "X" OR BLANK
0610 OTHER CLOSING INVENTORY 33c 1 45 - 45 "X" OR BLANK

METHOD
@0620 OTHER METHOD EXPLANATION 33c 6 46 - 51 "STMbnn" OR BLANK
0630 CHANGE INVENTORY - YES BOX 34 1 52 - 52 "X" OR BLANK
0635 CHANGE INVENTORY - NO BOX 34 1 53 - 53 "X" OR BLANK
@0640 CHANGE INVENTORY EXPLANATION 34 6 54 - 59 "STMbnn" OR BLANK
0650 BEGINNING INVENTORY 35 12 60 - 71 N
@0660 BEGINNING INVENTORY 35 6 72 - 77 "STMbnn" OR BLANK

EXPLANATION
0670 PURCHASES 36 12 78 - 89 N
0680 COST OF LABOR 37 12 90 - 101 N
0690 MATERIALS/SUPPLIES 38 12 102 - 113 N
0700 OTHER COSTS 39 12 114 - 125 N
0710 TOTAL COSTS 40 12 126 - 137 N
0720 ENDING INVENTORY 41 12 138 - 149 N
0730 COST OF GOODS SOLD 42 12 150 - 161 N
0740 VEHICLE SERVICE DATE 43 8 162 - 169 YYYYMMDD OR

BLANK
0750 BUSINESS MILES 44a 6 170 - 175 N
0760 COMMUTING MILES 44b 6 176 - 181 N
0770 OTHER MILES 44c 6 182 - 187 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0780 ANOTHER VEHICLE - YES BOX 45 1 188 - 188 "X" OR BLANK
0785 ANOTHER VEHICLE - NO BOX 45 1 189 - 189 "X" OR BLANK
0790 OFF-DUTY HOURS - YES BOX 46 1 190 - 190 "X" OR BLANK
0795 OFF-DUTY HOURS - NO BOX 46 1 191 - 191 "X" OR BLANK
0800 EVIDENCE TO SUPPORT DEDUCTION 47a 1 192 - 192 "X" OR BLANK

YES BOX

NO BOX
0810 EVIDENCE WRITTEN - YES BOX 47b 1 194 - 194 "X" OR BLANK
0815 EVIDENCE WRITTEN - NO BOX 47b 1 195 - 195 "X" OR BLANK
@0820 OTHER EXPENSES PT V 6 196 - 201 "STMbnn" OR BLANK

NOTE: IF MORE THAN (9) EXPLANATIONS FOR PART V ARE NECCESSARY OR THE
SPACE ALLOWED IS INSUFFICIENT USE FIELD @0820 AS A STATEMENT
(STM) REFERENCE. THE STM RECORDS MUST BEGIN WITH THE FIRST
EXPLANATION.
0830 OTHER EXPENSES (SPECIFY) PT V 15 202 - 216 A/N
0840 OTHER EXPENSES PT V 12 217 - 228 N
1010 TOTAL OTHER EXPENSES 48 12 445 - 456 N

SECTION C SCHEDULE CEZ - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0304
0001 SCHEDULE TYPE 6 15 - 20 "C-EZbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001-
9999999
0020 PRINCIPAL BUSINESS A 25 87 - 111 A/N
0030 BUSINESS CODE B 6 112 - 117 N
0040 BUSINESS NAME C 35 118 - 152 A/N
0050 EMPLOYER ID NUMBER D 9 153 - 161 N
0060 BUSINESS ADDRESS E 35 162 - 196 A/N
0070 BUSINESS CITY/STATE/ZIP CODE E 30 197 - 226 A/N
0080 STATUTORY EMPLOYEE EARNINGS 1 1 227 - 227 "X" OR BLANK

INDICATOR
0090 GROSS RECEIPTS 1 12 228 - 239 N
@0100 GROSS RECEIPTS EXPLANATION 1 6 240 - 245 "STMbnn" OR BLANK
0110 TOTAL EXPENSES 2 12 246 - 257 N
0120 NET PROFIT 3 12 258 - 269 N
0130 VEHICLE SERVICE DATE 4 8 270 - 277 YYYYMMDD OR BLANK
0140 BUSINESS MILES 5a 6 278 - 283 N
0150 COMMUTING MILES 5b 6 284 - 289 N
0160 OTHER MILES 5c 6 290 - 295 N
0170 ANOTHER VEHICLE - YES BOX 6 1 296 - 296 "X" OR BLANK
0175 ANOTHER VEHICLE - NO BOX 6 1 297 - 297 "X" OR BLANK
0180 OFF-DUTY HOURS - YES BOX 7 1 298 - 298 "X" OR BLANK
0185 OFF-DUTY HOURS - NO BOX 7 1 299 - 299 "X" OR BLANK

SECTION C SCHEDULE CEZ - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------

YES BOX

NO BOX
0200 EVIDENCE WRITTEN - YES BOX 8b 1 302 - 302 "X" OR BLANK
0205 EVIDENCE WRITTEN - NO BOX 8b 1 303 - 303 "X" OR BLANK

SECTION C SCHEDULE D - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1213
0001 SCHEDULE TYPE 6 15 - 20 "Dbbbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001
*0020 SHORT TERM/LONG TERM PT I 6 43 - 48 "STMb97" OR BLANK

CAPITAL GAIN AND LOSSES PT II
NOTE: IF MORE THAN SIX (6) SHORT TERM AND/OR SIX (6) LONG TERM PROPERTIES
NEED TO BE DESCRIBED OR ADDITIONAL INFORMATION NEEDS TO BE PROVIDED,
USE FIELD #020 AS A STATEMENT (STMb97) REFERENCE FOR PART I AND II.
THE STATEMENT RECORD MUST BEGIN WITH THE FIRST PROPERTY.
0030 TRANSACTION 1 PT I 20 49 - 68 A/N

DESCRIPTION OF PROPERTY 1(a)
0040 TRANSACTION 1 PT I 8 69 - 76 FORMAT: YYYYMMDD

DATE ACQUIRED 1(b) OR "VARIOUS " OR BLANK

DATE SOLD 1(c) OR BLANK
0060 TRANSACTION 1 PT I 12 85 - 96 N
GROSS SALES PRICE 1(d)

COST OR OTHER BASIS 1(e)

GAIN OR LOSS ENTIRE YEAR 1(f)








---- ------------------------------ ---- ------ ---- ---- --------------------






GAIN AND LOSS ENTIRE YEAR 1(f)
















---- ------------------------------ ---- ------ ---- ---- --------------------




0750 SHORT-TERM CAPITAL GAIN PT I 12 481 - 492 N

OR LOSS ENTIRE YEAR 2(f)
0760 SHORT-TERM GAIN OR LOSS PT I 12 493 - 504 N

FROM PARTNERSHIPS, S CORP. 3(f)
AND OTHER FIDUCIARIES ENTIRE
YEAR
0780 SHORT-TERM CAPITAL LOSS PT I 12 505 - 516 N ***

CARRYOVER ENTIRE YEAR 4(f)
0790 NET SHORT-TERM PT I 12 517 - 528 N

0800 TRANSACTION 1 PT II 20 529 - 548 A/N

0810 TRANSACTION 1 PT II 8 549 - 556 FORMAT: YYYYMMDD OR

DATE ACQUIRED 6(b) “VARIOUS “ OR "INHERIT “
OR BLANK
0820 TRANSACTION 1 PT II 8 557 - 564 FORMAT: YYYYMMDD

0830 TRANSACTION 1 PT II 12 565 - 576 N





DATE ACQUIRED 6(b) "VARIOUS " OR “INHERIT “
OR BLANK






---- ------------------------------ ---- ------ ---- ---- --------------------


OR BLANK






OR BLANK





DATE ACQUIRED 6(b) "VARIOUS " OR “INHERIT”
OR BLANK






OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------




1580 LONG TERM CAPITAL GAIN OR PT II 12 961 - 972 N

LOSS ENTIRE YEAR 7(f)
1590 LONG TERM CAPITAL GAIN OR PT II 12 973 - 984 N

LOSS FROM PARTNERSHIPS, 8(f)
S CORP. AND OTHER FIDUCIARIES
ENTIRE YEAR
1600 CAPITAL GAIN DISTRIBUTION PT II 12 985 - 996 N ***

ENTIRE YEAR 9(f)
1610 GAIN FROM FORM 4797 ENTIRE PT II 12 997 - 1008 N ***

YEAR 10(f)
1620 LONG TERM CAPITAL LOSS PT II 12 1009 - 1020 N ***

CARRYOVER (SCHEDULE D) 11(f)
ENTIRE YEAR
1640 NET LONG TERM GAIN OR LOSS PT II 12 1021 - 1032 N

ENTIRE YEAR 12(f)
1650 NET SHORT TERM GAIN OR LOSS PT III 12 1033 - 1044 N

(BENEFICIARIES) ENTIRE YEAR 13(1)

(ESTATES OR TRUSTS) ENTIRE 13(2)
YEAR

(TOTAL) ENTIRE YEAR 13(3)
1671 NET LONG TERM GAIN OR LOSS PT III 12 1069 - 1080 N

TOTAL FOR YEAR: BENEFICIARIES 14a(1)

TOTAL FOR YEAR: (ESTATES AND 14a(2)
TRUSTS)

TOTAL FOR YEAR: (TOTAL) 14a(3)
1677 NET LONG TERM GAIN PT III 12 1105 - 1116 N

(BENEFICIARIES) UNRECAPTURED 14b(1)
1678 NET LONG TERM GAIN PT III 12 1117 - 1128 N

(ESTATES OR TRUSTS) 14b(2)
UNRECAPTURED
1679 NET LONG TERM GAIN (TOTAL) PT III 12 1129 - 1140 N

UNRECAPTURED 14b(3)


---- ------------------------------ ---- ------ ---- ---- --------------------
1681 28% RATE GAIN OR LOSS PT III 12 1141 - 1152 N

(BENEFICIARIES) 14c(1)

(ESTATE OR TRUST) 14c(2)

(TOTAL) 14c(3)
1710 TOTAL NET GAIN OR LOSS: PT III 12 1177 - 1188 N

(BENEFICIARIES) 15(1)
1720 TOTAL NET GAIN OR LOSS: PT III 12 1189 - 1200 N

(ESTATES OR TRUSTS) 15(2)
1730 TOTAL CAPITAL GAIN TOTAL PT III 12 1201 - 1212 N

15(3)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0287
1751 SCHEDULE TYPE 6 15 - 20 "Dbbbbb"
1752 PAGE NUMBER 5 21 - 25 "PG02b"


0000001
1760 LINE 15, COL. 3 PT IV 12 43 - 54 N ***

16
1770 TAXABLE INCOME PT V 12 55 - 66 N

FROM FORM 1041, LINE 22 17
1780 SMALLER OF LINE 14a OR 15 PT V 12 67 - 78 N

COLUMN 2 18
1790 QUALIFIED DIVIDENDS PT V 12 79 - 90 N

FORM 1041, LINE 2b(2) 19
1800 ADD LINE 18 AND LINE 19 PT V 12 91 - 102 N

20
1810 AMOUNT FROM FORM 4952, PT V 12 103 - 114 N

LINE 4g 21
1820 SUBTRACT LINE 21 FROM LINE 20 PT V 12 115 - 126 N

22

23
1840 SMALLER OF LINE 17 OR $2050 PT V 12 139 - 150 N

24
1845 YES BOX PT V 1 151 - 151 X OR BLANK

25
1850 NO BOX PT V 1 152 - 152 X OR BLANK

25
1855 ENTER APPLICABLE AMOUNT, IF PT V 12 153 - 164 N

ANY. REFER TO FORM 25
INSTRUCTIONS

26
1890 MULTIPLY LINE 29 BY 5% (.05) PT V 12 177 - 188 N

30
1895 YES BOX PT V 1 189 - 189 X OR BLANK

28


---- ------------------------------ ---- ------ ---- ---- --------------------
1900 NO BOX PT V 1 190 - 190 X OR BLANK

28
1905 ENTER APPLICABLE AMOUNT, IF PT V 12 191 - 202 N

ANY. REFER TO FORM 28
INSTRUCTIONS
1910 LINE 26 AMOUNT, IF ANY PT V 12 203 - 214 N

29

30
1930 MULTIPLY LINE 30 x 15% (.15) PT V 12 227 - 238 N

31
1940 TAX ON LINE 23 AMOUNT PT V 12 239 - 250 N

32
1950 ADD LINES 27, 31, AND 32 PT V 12 251 - 262 N

33
1960 TAX ON LINE 17 AMOUNT PT V 12 263 - 274 N

34
1970 SMALLER OF LINE 33 OR LINE 34 PT V 12 275 - 286 N

35

SECTION C SCHEDULE E - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1404
0001 SCHEDULE TYPE 6 15 - 20 "Ebbbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999
0010 PROPERTY KIND A-1 37 43 - 79 A/N
0020 PROPERTY ADDRESS A-1 37 80 - 116 A/N
0030 PROPERTY KIND B-1 37 117 - 153 A/N
0040 PROPERTY ADDRESS B-1 37 154 - 190 A/N
0050 PROPERTY KIND C-1 37 191 - 227 A/N
0060 PROPERTY ADDRESS C-1 37 228 - 264 A/N
0070 PERSONAL USE - YES BOX A-2 1 265 - 265 "X" OR BLANK
0075 PERSONAL USE - NO BOX A-2 1 266 - 266 "X" OR BLANK
0080 PERSONAL USE 14 DAYS - YES BOX B-2 1 267 - 267 "X" OR BLANK
0085 PERSONAL USE 14 DAYS - NO BOX B-2 1 268 - 268 "X" OR BLANK
0090 PERSONAL USE 10% - YES BOX C-2 1 269 - 269 "X" OR BLANK
0095 PERSONAL USE 10% - NO BOX C-2 1 270 - 270 "X" OR BLANK
0100 RENTS RECEIVED A A-3 12 271 - 282 N
0110 RENTS RECEIVED B B-3 12 283 - 294 N
0120 RENTS RECEIVED C C-3 12 295 - 306 N
0130 TOTAL RENTS RECEIVED 3 12 307 - 318 N
0140 ROYALTIES RECEIVED A A-4 12 319 - 330 N
0150 ROYALTIES RECEIVED B B-4 12 331 - 342 N
0160 ROYALTIES RECEIVED C C-4 12 343 - 354 N
0170 TOTALY ROYALTIES REC'D 4 12 355 - 366 N
0180 ADVERTISING A A-5 12 367 - 378 N
0190 ADVERTISING B B-5 12 379 - 390 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0200 ADVERTISING C C-5 12 391 - 402 N
0210 AUTO-TRAVEL A A-6 12 403 - 414 N
0220 AUTO-TRAVEL B B-6 12 415 - 426 N
0230 AUTO-TRAVEL C C-6 12 427 - 438 N
0240 CLEANING-MAINT A A-7 12 439 - 450 N
0250 CLEANING-MAINT B B-7 12 451 - 462 N
0260 CLEANING-MAINT C C-7 12 463 - 474 N
0270 COMMISSIONS A A-8 12 475 - 486 N
0280 COMMISSIONS B B-8 12 487 - 498 N
0290 COMMISSIONS C C-8 12 499 - 510 N
0300 INSURANCE A A-9 12 511 - 522 N
0310 INSURANCE B B-9 12 523 - 534 N
0320 INSURANCE C C-9 12 535 - 546 N
0330 LEGAL-PRO FEES A A-10 12 547 - 558 N
0340 LEGAL-PRO FEES B B-10 12 559 - 570 N
0350 LEGAL-PRO FEES C C-10 12 571 - 582 N
0352 MANAGEMENT FEES A A-11 12 583 - 594 N
0354 MANAGEMENT FEES B B-11 12 595 - 606 N
0356 MANAGEMENT FEES C C-11 12 607 - 618 N
*0360 MORTGAGE INTEREST PAID 12 6 619 - 624 "STMbnn"

TO BANKERS OR BLANK
0370 MORTGAGE INTEREST A A-12 12 625 - 636 N
0380 MORTGAGE INTEREST B B-12 12 637 - 648 N
0390 MORTGAGE INTEREST C C-12 12 649 - 660 N
0400 TOTAL MORT INTEREST 12 12 661 - 672 N
0410 OTHER INTEREST A A-13 12 673 - 684 N
0420 OTHER INTEREST B B-13 12 685 - 696 N
0430 OTHER INTEREST C C-13 12 697 - 708 N
0440 REPAIRS A A-14 12 709 - 720 N
0450 REPAIRS B B-14 12 721 - 732 N
0460 REPAIRS C C-14 12 733 - 744 N
0470 SUPPLIES A A-15 12 745 - 756 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0480 SUPPLIES B B-15 12 757 - 768 N
0490 SUPPLIES C C-15 12 769 - 780 N
0500 TAXES A A-16 12 781 - 792 N
0510 TAXES B B-16 12 793 - 804 N
0520 TAXES C C-16 12 805 - 816 N
0530 UTILITIES A A-17 12 817 - 828 N
0540 UTILITIES B B-17 12 829 - 840 N
0550 UTILITIES C C-17 12 841 - 852 N
0590 OTHER-DESCRIPTION 1 18 25 853 - 877 A/N OR BLANK
0595 OTHER DESCRITPTION 18 6 878 - 883 STMbnn OR BLANK

OPTIONAL STATEMENT RECORD
+0600 OTHER AMOUNT A A-18 12 884 - 895 N
+0610 OTHER AMOUNT B B-18 12 896 - 907 N
+0620 OTHER AMOUNT C C-18 12 908 - 919 N
0630 OTHER-DESCRIPTION 2 18 25 920 - 944 A/N
0640 OTHER AMOUNT A A-18 12 945 - 956 N
0650 OTHER AMOUNT B B-18 12 957 - 968 N
0660 OTHER AMOUNT C C-18 12 969 - 980 N
0670 OTHER-DESCRIPTION 3 18 25 981 - 1005 A/N
0680 OTHER AMOUNT A A-18 12 1006 - 1017 N
0690 OTHER AMOUNT B B-18 12 1018 - 1029 N
0700 OTHER AMOUNT C C-18 12 1030 - 1041 N
0710 OTHER-DESCRIPTION 4 A-18 25 1042 - 1066 A/N
0720 OTHER AMOUNT A A-18 12 1067 - 1078 N
0730 OTHER AMOUNT B B-18 12 1079 - 1090 N
0740 OTHER AMOUNT C C-18 12 1091 - 1102 N
0750 OTHER-DESCRIPTION 5 18 25 1103 - 1127 NO ENTRY
0760 OTHER AMOUNT A A-18 12 1128 - 1139 NO ENTRY
0770 OTHER AMOUNT B B-18 12 1140 - 1151 NO ENTRY
0780 OTHER AMOUNT C C-18 12 1152 - 1163 NO ENTRY
0790 TOT EXPENSES A-19 12 1164 - 1175 N

LESS DEPREC A
0800 TOT EXPENSES B-19 12 1176 - 1187 N

LESS DEPREC B


---- ------------------------------ ---- ------ ---- ---- --------------------
0810 TOT EXPENSES C-19 12 1188 - 1199 N

LESS DEPREC C
0820 TOT EXPENSES 19 12 1200 - 1211 N

LESS DEPREC
0830 DEPREC EXPENSE A A-20 12 1212 - 1223 N
0840 DEPREC EXPENSE B B-20 12 1224 - 1235 N
0850 DEPREC EXPENSE C C-20 12 1236 - 1247 N
0860 TOTAL DEPRECIATION 20 12 1248 - 1259 N
0870 TOTAL EXPENSES A A-21 12 1260 - 1271 N
0880 TOTAL EXPENSES B B-21 12 1272 - 1283 N
0890 TOTAL EXPENSES C C-21 12 1284 - 1295 N
0900 NET RENTAL INCOME A A-22 12 1296 - 1307 N
0910 NET RENTAL INCOME B B-22 12 1308 - 1319 N
0920 NET RENTAL INCOME C C-22 12 1320 - 1331 N
0930 DEDUCTIBLE RENTAL A-23 12 1332 - 1343 N ***

REAL ESTATE (LOSS) A
0940 DEDUCTIBLE RENTAL B-23 12 1344 - 1355 N ***

REAL ESTATE (LOSS) B
0950 DEDUCTIBLE RENTAL C-23 12 1356 - 1367 N ***

REAL ESTATE (LOSS) C
0960 TOTAL INCOME 24 12 1368 - 1379 N
0970 TOTAL LOSSES 25 12 1380 - 1391 N ***
0980 TOTAL INCOME OR LOSSES 26 12 1392 - 1403 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1062
1001 SCHEDULE TYPE 6 15 - 20 "Ebbbbb"
1002 PAGE NUMBER 5 21 - 25 "PG02b"


0000001 -
9999999
1007 UNALLOWED PRIOR YR LOSSES 27 1 43 - 43 "X" OR BLANK

YES BOX
1008 UNALLOWED PRIOR YR. LOSSES 27 1 44 - 44 "X" OR BLANK

NO BOX
1010 PART/S-CORP NAME A 28A(a) 34 45 - 78 A/N OR BLANK
1015 PART/S-CORP: 28 6 79 - 84 STMbnn OR BLANK

+1020 PART/S-CORP IND 28A(b) 1 85 - 85 "P" OR "S" OR

BLANK
+1030 FOREIGN PARTNER 28A(c) 1 86 - 86 "X" OR BLANK
+1040 PART/S-CORP EIN 28A(d) 9 87 - 95 N
+1060 SOME IS NOT AT RISK 28A(e) 1 96 - 96 "X" OR BLANK
1070 PART/S-CORP PASSIVE 28A(f) 12 97 - 108 N ***

F8582 LOSS
+1080 PART/S-CORP PASSIVE 28A(g) 12 109 - 120 N

SCH K-1 INCOME
+1100 PART/S-CORP NONPASSIVE 28A(h) 12 121 - 132 N

SCH K-1 LOSS
+1120 PART/S-CORP NONPASSIVE 28A(i) 12 133 - 144 N

SEC 179 DEDUCTION
+1130 PART/S-CORP NONPASSIVE 28A(j) 12 145 - 156 N

SCH K-1 INCOME
1150 PART/S-CORP NAME B 28B(a) 34 157 - 190 A/N OR BLANK
1160 PART/S-CORP IND 28B(b) 1 191 - 191 "P" OR "S" OR

BLANK
1170 FOREIGN PARTNER 28B(c) 1 192 - 192 "X" OR BLANK
1180 PART/S-CORP EIN 28B(d) 9 193 - 201 N
1200 SOME IS NOT AT RISK 28B(e) 1 202 - 202 "X" OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
1210 PART/S-CORP PASSIVE 28B(f) 12 203 - 214 N ***

F8582 LOSS
1220 PART/S-CORP PASSIVE 28B(g) 12 215 - 226 N

SCH K-1 INCOME
1240 PART/S-CORP NONPASSIVE 28B(h) 12 227 - 238 N

SCH K-1 LOSS
1260 PART/S-CORP NONPASSIVE 28B(i) 12 239 - 250 N

SEC 179 DEDUCTION
1270 PART/S-CORP NONPASSIVE 28B(j) 12 251 - 262 N

SCH K-1 INCOME
1290 PART/S-CORP NAME C 28C(a) 34 263 - 296 A/N OR BLANK
1300 PART/S-CORP IND 28C(b) 1 297 - 297 "P" OR "S" OR

BLANK
1310 FOREIGN PARTNER 28C(c) 1 298 - 298 "X" OR BLANK
1320 PART/S-CORP EIN 28C(d) 9 299 - 307 N
1340 SOME IS NOT AT RISK 28C(e) 1 308 - 308 "X" OR BLANK
1350 PART/S-CORP PASSIVE 28C(f) 12 309 - 320 N ***

F8582 LOSS
1360 PART/S-CORP PASSIVE 28C(g) 12 321 - 332 N

SCH K-1 INCOME
1380 PART/S-CORP NONPASSIVE 28C(h) 12 333 - 344 N

SCH K-1 LOSS
1400 PART/S-CORP NONPASSIVE 28C(i) 12 345 - 356 N

SEC 179 DEDUCTION
1410 PART/S-CORP NONPASSIVE 28C(j) 12 357 - 368 N

SCH K-1 INCOME
1430 PART/S-CORP NAME D 28D(a) 34 369 - 402 A/N OR BLANK
1440 PART/S-CORP IND 28D(b) 1 403 - 403 "P" OR "S" OR

BLANK
1450 FOREIGN PARTNER 28D(c) 1 404 - 404 "X" OR BLANK
1460 PART/S-CORP EIN 28D(d) 9 405 - 413 N
1480 SOME IS NOT AT RISK 28D(e) 1 414 - 414 "X" OR BLANK
1490 PART/S-CORP PASSIVE 28D(f) 12 415 - 426 N ***

F8582 LOSS
1500 PART/S-CORP PASSIVE 28D(g) 12 427 - 438 N

SCH K-1 INCOME
1520 PART/S-CORP NONPASSIVE 28D(h) 12 439 - 450 N

SCH K-1 LOSS


---- ------------------------------ ---- ------ ---- ---- --------------------
1540 PART/S-CORP NONPASSIVE 28D(i) 12 451 - 462 N

SEC 179 DEDUCTION
1550 PART/S-CORP NONPASSIVE 28D(j) 12 463 - 474 N

SCH K-1 INCOME
1710 TOTAL PART/S-CORP 29a(g) 12 475 - 486 N

SCH K-1 PASSIVE INC
1720 TOTAL PART/S-CORP 29a(j) 12 487 - 498 N

SCH K-1 NONPASSIVE INC
1730 TOTAL PASSIVE F8582 LOSS 29b(f) 12 499 - 510 N ***
1740 TOTAL NONPASSIVE 29b(h) 12 511 - 522 N

SCH K-1 LOSS
1750 TOTAL NONPASSIVE SEC 29b(i) 12 523 - 534 N

179 DEDUCTION
1760 TOT PART/S-CORP INCOME 30 12 535 - 546 N
1770 TOT PART/S-CORP LOSS 31 12 547 - 558 N ***

AND SEC 179 DEDUCTION
1780 NET PART/S-CORP INCOME 32 12 559 - 570 N

OR LOSS
1790 ESTATE/TRUST NAME A 33A(a) 56 571 - 626 A/N OR BLANK
1795 ESTATE/TRUST 33 6 627 - 632 STMbnn OR BLANK

+1800 ESTATE/TRUST EIN 33A(b) 9 633 - 641 N
1810 PASSIVE F8582 LOSS 33A(c) 12 642 - 653 N ***
+1820 PASSIVE SCH K-1 INCOME 33A(d) 12 654 - 665 N
+1830 NONPASSIVE SCH K-1 LOSS 33A(e) 12 666 - 677 N
+1840 NONPASSIVE SCH K-1 INC 33A(f) 12 678 - 689 N
1850 ESTATE/TRUST NAME B 33B(a) 56 690 - 745 A/N
1860 ESTATE/TRUST EIN 33B(b) 9 746 - 754 N
1870 PASSIVE F8582 LOSS 33B(c) 12 755 - 766 N ***
1880 PASSIVE SCH K-1 INCOME 33B(d) 12 767 - 778 N
1890 NONPASSIVE SCH K-1 LOSS 33B(e) 12 789 - 790 N
1900 NONPASSIVE SCH K-1 INC 33B(f) 12 791 - 802 N
1970 TOTAL PASSIVE SCH K-1 34a(d) 12 803 - 814 N

INCOME
1980 TOTAL NONPASSIVE SCH K-1 34a(f) 12 815 - 826 N

INCOME
1990 TOTAL PASSIVE F8582 LOSS 34b(c) 12 827 - 838 N ***
2000 TOTAL NONPASSIVE SCH K-1 34b(e) 12 839 - 850 N

LOSS


---- ------------------------------ ---- ------ ---- ---- --------------------
2010 TOT ESTATE/TRUST INCOME 35 12 851 - 862 N
2020 TOT ESTATE/TRUST LOSS 36 12 863 - 874 N ***
2030 SCH K-1 ES PAYMENTS 37 18 875 - 892 "ESbPAYMENTbCLAIMED"

LITERAL OR BLANK
2040 SCH K-1 ES PAYMENTS 37 12 893 - 904 N

AMOUNT
2050 TOTAL ESTATE/TRUST 37 12 905 - 916 N

NET INCOME/LOSS
*2060 REMIC NAME 38(a) 34 917 - 950 A/N OR BLANK |
2065 REMIC: 38 6 951 - 956 STMbnn OR BLANK

+2070 REMIC EIN 38(b) 9 957 - 965 N
+2080 REMIC EXCESS INCLUSION 38(c) 12 966 - 977 N
+2090 REMIC 38(d) 12 978 - 989 N

SCH Q TAXABLE INCOME
NET LOSS
+2100 REMIC 38(e) 12 990 - 1001 N

SCH Q LINE 3 INCOME
2110 TOTAL REMIC INCOME 39 12 1002 - 1013 N
2120 NET FARM RENTAL 40 12 1014 - 1025 N

INCOME/LOSS
2130 TOTAL 41 12 1026 - 1037 N

INCOME (LOSS)
2140 FARMING/FISHING INCOME 42 12 1038 - 1049 N
2150 REAL ESTATE 43 12 1050 - 1061 N

PROFESSIONALS

SECTION C SCHEDULE F - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0835
0001 SCHEDULE TYPE 6 15 - 20 "Fbbbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001 - 9999999
0020 PRINCIPAL PRODUCT A 50 52 - 101 A/N
0030 PRINCIPAL AGRICULTURAL CODE B 6 102 - 107 A/N
0040 ACCOUNTING METHOD C 1 1 108 - 108 "X" OR BLANK

(CASH)
0050 ACCOUNTING METHOD C 2 1 109 - 109 "X" OR BLANK

(ACCRUAL)
0070 FOREIGN PARTNERSHIP EMPLOYER 9 110 - 118 NO ENTRY

IDENTIFICATION NUMBER
0080 MATERIALLY PARTICIPATE YES BOX E 1 119 - 119 "X" OR BLANK
0085 MATERIALLY PARTICIPATE - E 1 120 - 120 "X" OR BLANK

NO BOX
0110 SALES OF LIVESTOCK PT I 12 121 - 132 N

1
0120 COST OF LIVESTOCK PT I 12 133 - 144 N

2
0130 LINE 1 MINUS LINE 2 PT I 12 145 - 156 N

3
0140 SALES OF LIVESTOCK, PRODUCE, PT I 12 157 - 168 N

GRAINS AND OTHER PRODUCTS 4
0150 TOTAL COOPERATIVE PT I 12 169 - 180 N

DISTRIBUTIONS 5a
0160 TOTAL COOPERATIVE PT I 12 181 - 192 N

TAXABLE AMOUNT 5b
0170 AGRICULTURAL PROGRAM PT I 12 193 - 204 N

PAYMENTS 6a
0180 AGRICULTURAL PROGRAM PT I 12 205 - 216 N

TAXABLE AMOUNT 6b


---- ------------------------------ ---- ------ ---- ---- --------------------
0190 CCC LOANS PT I 12 217 - 228 N

REPORTED UNDER ELECTION 7a
@0200 CCC LOANS STATEMENT PT I 6 229 - 234 "STMbnn"

7a OR BLANK
0210 CCC LOANS PT I 12 235 - 246 N

FORFEITED OR REPAID 7b
0220 CCC LOANS PT I 12 247 - 258 N

TAXABLE AMOUNT 7c
0230 CROP INSURANCE PROCEEDS PT I 12 259 - 270 N

AMOUNT RECEIVED 8a
0240 CROP INSURANCE PROCEEDS PT I 12 271 - 282 N

TAXABLE AMOUNT 8b
@0250 ELECTION TO DEFER PT I 6 283 - 288 "STMbnn"

8c OR BLANK
0260 ELECTION TO DEFER PT I 1 289 - 289 "X" OR BLANK

8c
0270 AMOUNT DEFERRED PT I 12 290 - 301 N

8d
0280 CUSTOM HIRE PT I 12 302 - 313 N

9
0290 OTHER INCOME, INCLUDING PT I 12 314 - 325 N

FEDERAL AND STATE GASOLINE 10
0300 ADD AMOUNTS IN COL 3-10 PT I 12 326 - 337 N

11
0320 CAR AND TRUCK EXPENSES PT II 12 338 - 349 N

(FORM 4562) 12
0330 CHEMICAL PT II 12 350 - 361 N

13
0340 CONSERVATION EXPENSES PT II 12 362 - 373 NO ENTRY

14
0350 CUSTOM HIRE PT II 12 374 - 385 N

15
0360 DEPRECIATION AND SEC 179 PT II 12 386 - 397 N

EXPENSE DEDUCTION 16
0370 EMPLOYEE BENEFIT PROGRAMS PT II 12 398 - 409 N

17
0380 FEED PURCHASED PT II 12 410 - 421 N

18
0390 FERTILIZERS AND LIME PT II 12 422 - 433 N

19
0400 FREIGHT AND TRUCKING PT II 12 434 - 445 N

20


---- ------------------------------ ---- ------ ---- ---- --------------------
0410 GASOLINE, FUEL AND OIL PT II 12 446 - 457 N

21
0420 INSURANCE PT II 12 458 - 469 N

22
0430 MORTGAGE PT II 12 470 - 481 N

23a
0440 OTHER PT II 12 482 - 493 N

23b
*0450 FORM 1098 EXPLANATION PT II 6 494 - 499 "STMbnn"

23a OR BLANK
*0460 FORM 1098 NAME/ADDRESS PT II 6 500 - 505 "STMbnn"

23b OR BLANK
0470 LABOR HIRED PT II 12 506 - 517 N

24
0480 PENSION AND PROFIT- PT II 12 518 - 529 N

SHARING PLANS 25
0490 RENT OR LEASE PT II 12 530 - 541 N

VEHICLES, MACHINERY AND EQUIP 26a
0500 OTHER PT II 12 542 - 553 N

(LAND, ANIMALS, ETC) 26b
0510 REPAIRS AND MAINTENANCE PT II 12 554 - 565 N

27
0520 SEEDS AND PLANTS PURCHASED PT II 12 566 - 577 N

28
0530 STORAGE AND WAREHOUSING PT II 12 578 - 589 N

29
0540 SUPPLIES PURCHASED PT II 12 590 - 601 N

30
0550 TAXES PT II 12 602 - 613 N

31
0560 UTILITIES PT II 12 614 - 625 N

32
0570 VETERINARY FEES AND MEDICINE PT II 12 626 - 637 N

33
*0580 OTHER EXPENSES PT II 6 638 - 643 "STMbnn"

34 OR BLANK
NOTE: IF MORE THAN SIX (6) EXPLANATIONS FOR PART II ARE NECESSARY
OR THE SPACE ALLOWED IS INSUFFICIENT USE FIELD *0580 AS A
STATEMENT (STM) REFERENCE. THE STM RECORDS MUST BEGIN WITH
THE FIRST EXPLANATION.
0590 OTHER EXPENSES PT II 15 644 - 658 A/N

(SPECIFY) 34a


---- ------------------------------ ---- ------ ---- ---- --------------------
0600 OTHER EXPENSES PT II 12 659 - 670 N

34a

(SPECIFY) 34b

34b

(SPECIFY) 34c

34c

(SPECIFY) 34d

34d

(SPECIFY) 34e

34e

(SPECIFY) 34f
0700 OTHER EXPENSES PT II 12 794 - 805 N***

34f
0710 ADD AMOUNTS ON LINE PT II 12 806 - 817 N

12 - 34f 35
0730 NET FARM PROFIT OR (LOSS) PT II 12 821 - 832 N

36
0740 ALL INVESTMENT IS AT RISK PT II 1 833 - 833 "X" OR BLANK

37a
0750 SOME INVESTMENT IS NOT PT II 1 834 - 834 "X" OR BLANK

AT RISK 37b


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0265
0771 SCHEDULE TYPE 6 15 - 20 "Fbbbbb"
0772 PAGE NUMBER 5 21 - 25 "PG02b"

NUMBER nnnnnnnnn

0000001 - 9999999
0780 SALES OF LIVESTOCK, PT III 12 43 - 54 N

PRODUCE, GRAINS AND OTHER 38
PRODUCTS
0790 TOTAL COOPERATIVE PT III 12 55 - 66 N

DISTRIBUTIONS 39a
0800 TOTAL COOPERATIVE PT III 12 67 - 78 N

TAXABLE AMOUNT 39b
0810 AGRICULTURAL PROGRAM PT III 12 79 - 90 N

PAYMENTS 40a
0820 AGRICULTURAL PROGRAM PT III 12 91 - 102 N

TAXABLE AMOUNT 40b
0830 CCC LOANS PT III 12 103 - 114 N

REPORTED UNDER ELECTION 41a
*0835 CCC LOAN STATEMENT PT III, 6 115 - 120 "STMbnn" OR BLANK

line 41a
0840 CCC LOANS FORFEITED PT III 12 121 - 132 N

OR REPAID WITH CERTIFICATES 41b
0850 CCC LOANS FORFEITED PT III 12 133 - 144 N

TAXABLE AMOUNT 41c
0860 CROP INSURANCE PROCEEDS PT III 12 145 - 156 N

42
0870 CUSTOM HIRE INCOME PT III 12 157 - 168 N

43
0880 OTHER INCOME PT III 12 169 - 180 N

INCLUDING FEDERAL AND STATE 44
GASOLINE OR FUEL TAX
0890 ADD AMOUNTS FOR LINES PT III 12 181 - 192 N

38-44 45
0900 INVENTORY OF LIVESTOCK, PT III 12 193 - 204 N

PRODUCTS BEGINNING OF YEAR


---- ------------------------------ ---- ------ ---- ---- --------------------
0910 COST OF LIVESTOCK, PT III 12 205 - 216 N

PRODUCTS DURING OF YEAR
0920 ADD LINES 46 AND 47 PT III 12 217 - 228 N

48
0930 INVENTORY OF LIVESTOCK, PT III 12 229 - 240 N

PRODUCTS END OF YEAR
0940 COST OF LIVESTOCK, PT III 12 241 - 252 N

PRODUCTS SOLD

51

SECTION C SCHEDULE H - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0216
0001 SCHEDULE TYPE 6 15 - 20 "Hbbbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"
0003 EMPLOYER IDENTIFICATION NUMBER 9 26 - 34 N

(EIN) nnnnnnnnn

0000001-9999999
0010 EMPLOYER NAME 35 43 - 77 A/N
0015 EMPLOYER NAME CONTROL 4 78 - 81 NO ENTRY
0020 EMPLOYER SSN 9 82 - 90 NO ENTRY

(EIN)
0040 CASH WAGES OVER ANNUAL AMOUNT A 1 100 - 100 "X" OR BLANK
PAID - YES BOX
0045 CASH WAGES OVER ANNUAL AMOUNT A 1 101 - 101 "X" OR BLANK
PAID - NO BOX
0050 FEDERAL INCOME TAX WITHHELD - B 1 102 - 102 "X" OR BLANK

YES BOX
0055 FEDERAL INCOME TAX WITHHELD - B 1 103 - 103 "X" OR BLANK

NO BOX
0060 CASH WAGE OVER $1000 PAID C 1 104 - 104 "X" OR BLANK
QUARTERLY - NO BOX
0065 CASH WAGE OVER $1000 PAID C 1 105 - 105 "X" OR BLANK
QUARTERLY - YES BOX
0070 SOCIAL SECURITY WAGES 1 12 106 - 117 N
0080 SOCIAL SECURITY TAX 2 12 118 - 129 N
0090 MEDICARE WAGES 3 12 130 - 141 N
0100 MEDICARE TAX 4 12 142 - 153 N
0110 FEDERAL INCOME TAX WITHHELD 5 12 154 - 165 N
0115 DISABILITY AMOUNT 6 12 166 - 177 N
0120 TOTAL SOCIAL SECURITY, 6 12 178 - 189 N

MEDICARE AND INCOME TAXES
0130 ADVANCE EIC PAYMENT 7 12 190 - 201 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0140 TOTAL TAXES LESS ADVANCE EIC 8 12 202 - 213 N

PAYMENTS
0150 CASH WAGES OVER $1000 PAID 9 1 214 - 214 "X" OR BLANK
QUARTERLY - NO BOX
0155 CASH WAGES OVER $1000 PAID 9 1 215 - 215 "X" OR BLANK
QUARTERLY - YES BOX


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0423
0161 SCHEDULE TYPE 6 15 - 20 "Hbbbbb"
0162 PAGE NUMBER 5 21 - 25 "PG02b"

(EIN) nnnnnnnnn

0000001-9999999
0170 ONE STATE ONLY CONTRIBUTIONS 10 1 43 - 43 "X" OR BLANK

YES BOX
0175 ONE STATE ONLY CONTRIBUTIONS 10 1 44 - 44 NO ENTRY

NO BOX
0180 TOTAL CONTRIBUTIONS PAID BY 11 1 45 - 45 "X" OR BLANK

APRIL 15 YES BOX
0185 TOTAL CONTRIBUTIONS PAID BY 11 1 46 - 46 NO ENTRY

APRIL 15 NO BOX
0190 TAXABLE WAGES FOR FUTA ALSO 12 1 47 - 47 "X" OR BLANK

TAXABLE FOR STATE YES BOX
0195 TAXABLE WAGES FOR FUTA ALSO 12 1 48 - 48 NO ENTRY

TAXABLE FOR STATE NO BOX
0200 NAME OF STATE WHERE 13 2 49 - 50 STANDARD POSTAL

CONTRIBUTIONS PAID STATE ABBREVIATIONS
0210 STATE REPORTING NUMBER 14 15 51 - 65 A/N
0220 CONTRIBUTIONS PAID TO STATE 15 12 66 - 77 N OR "0%bRATE"

FUND
0230 TOTAL TAXABLE WAGES FOR FUTA 16 12 78 - 89 N

(SECTION A)
0240 FUTA TAX 17 12 90 - 101 N
0250 STATE NAME 1 18(a) 2 102 - 103 NO ENTRY
0260 STATE REPORTING NUMBER 1 18(b) 15 104 - 118 NO ENTRY
0270 TAXABLE PAYROLL FOR 18(c) 12 119 - 130 NO ENTRY

CONTRIBUTIONS 1
0280 BEGINNING DATE OF STATE 18(d) 8 131 - 138 NO ENTRY

EXPERIENCE RATE PERIOD 1
0285 ENDING DATE OF STATE 18(d) 8 139 - 146 NO ENTRY

0290 STATE EXPERIENCE RATE 1 18(e) 6 147 - 152 NO ENTRY


---- ------------------------------ ---- ------ ---- ---- --------------------
0300 UNEMPLOYMENT TAX CREDIT AT 18(f) 12 153 - 164 NO ENTRY

.054 - 1
0310 UNEMPLOYMENT TAX CREDIT AT 18(g) 12 165 - 176 NO ENTRY

MAXIMUM PERCENT - 1
0320 ADDITIONAL TAX CREDIT 1 18(h) 12 177 - 188 NO ENTRY
0330 CONTRIBUTIONS PAID TO STATE 18(i) 12 189 - 200 NO ENTRY

FUND - 1
0340 STATE NAME 2 18(a) 2 201 - 202 NO ENTRY
0350 STATE REPORTING NUMBER 2 18(b) 15 203 - 217 NO ENTRY
0360 TAXABLE PAYROLL FOR 18(c) 12 218 - 229 NO ENTRY

CONTRIBUTIONS 2
0370 BEGINNING DATE OF STATE 18(d) 8 230 - 237 NO ENTRY

0375 ENDING DATE OF STATE 18(d) 8 238 - 245 NO ENTRY

0380 STATE EXPERIENCE RATE 2 18(e) 6 246 - 251 NO ENTRY
0390 UNEMPLOYMENT TAX CREDIT AT 18(f) 12 252 - 263 NO ENTRY

.054 - 2
0400 UNEMPLOYMENT TAX CREDIT AT 18(g) 12 264 - 275 NO ENTRY

MAXIMUM PERCENT - 2
0410 ADDITIONAL TAX CREDIT 2 18(h) 12 276 - 287 NO ENTRY
0420 CONTRIBUTIONS PAID TO STATE 18(i) 12 288 - 299 NO ENTRY

FUND - 2
0440 TOTAL ADDITIONAL TAX CREDIT 19(h) 12 300 - 311 NO ENTRY
0450 TOTAL CONTRIBUTIONS TO STATE 19(i) 12 312 - 323 NO ENTRY

FUNDS
0460 TENTATIVE TOTAL TAX CREDIT 20 12 324 - 335 NO ENTRY
0470 TOTAL TAXABLE WAGES FOR FUTA 21 12 336 - 347 NO ENTRY

(SECTION B)
0480 GROSS FUTA TAX AMOUNT 22 12 348 - 359 NO ENTRY
0490 MAXIMUM TAX CREDIT AMOUNT 23 12 360 - 371 NO ENTRY
0500 TOTAL TAX CREDIT ALLOWED 24 12 372 - 383 NO ENTRY
0503 NY STATE EMPLOYER 24 1 384 - 384 NO ENTRY

WORKSHEET INDICATOR
0510 FUTA TAX (SUBTRACT LINE 24 25 12 385 - 396 NO ENTRY

FROM LINE 22)


---- ------------------------------ ---- ------ ---- ---- --------------------
0520 AMOUNT FROM LINE 8 OR ZERO 26 12 397- 408 N

SEE LINE INSTRUCTIONS
0530 TOTAL COMBINED TAXES PLUS FUTA 27 12 409 - 420 N

TAXES
0540 REQUIRED TO FILE FORM 1040 - 28 1 421 - 421 "X" OR BLANK

YES
0550 REQUIRED TO FILE FORM 1040 - 28 1 422 - 422 NO ENTRY

NO

SECTION C SCHEDULE J - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0843
0001 SCHEDULE TYPE 6 15 - 20 "Jbbbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999
0020 AMOUNTS REQUIRED PT I 12 43 - 54 N

(SCHEDULE B) 1
0030 DISTRIBUTABLE NET INCOME PT I 12 55 - 66 N

(SCHEDULE B) 2
0040 INCOME REQUIRED PT I 12 67 - 78 N

(SCHEDULE B) 3

4
0060 ACCUMULATION DISTRIBUTION PT I 12 91 - 102 N

5
0070 THROWBACK YEAR ENDING PT II 4 103 - 106 YYYY

(a)
0080 DISTRIBUTABLE NET INCOME PT II 12 107 - 118 N

6(a)
0090 DISTRIBUTIONS PT II 12 119 - 130 N

7(a)
0100 LINE 6 MINUS LINE 7 PT II 12 131 - 142 N

8(a)
0110 AMOUNT FROM PAGE 2 PT II 12 143 - 154 N

LINE 25 OR 31 AS APPLICABLE 9(a)
0120 UNDISTRIBUTED NET INCOME PT II 12 155 - 166 N

LINE 8 MINUS LINE 9 10(a)
0130 AMOUNT OF PRIOR PT II 12 167 - 178 N

ACCUMULATION DISTRIBUTIONS 11(a)

12(a)
0150 ALLOCATE THE AMOUNT ON LINE PT II 12 191 - 202 N

5 TO THE EARLIEST APPLICABLE 13(a)
YEAR


---- ------------------------------ ---- ------ ---- ---- --------------------
0160 DIVIDE LINE 13 BY LINE 10 PT II 12 203 - 214 N

AND MULTIPLY RESULT BY 14(a)
AMOUNT OF LINE 9
0170 ADD LINES 13 AND 14 PT II 12 215 - 226 N

15(a)
0180 TAX-EXEMPT INTEREST PT II 12 227 - 238 N

INCLUDED ON LINE 13 16(a)

17(a)

(b)

6(b)

7(b)

8(b)

LINE 25 OR 31 AS APPLICABLE 9(b)

LINE 8 MINUS LINE 9 10(b)

ACCUMULATION DISTRIBUTIONS 11(b)

12(b)

5 TO EARLIEST APPLICABLE YEAR 13(b)

AND MULTIPLY RESULT BY 14(b)
AMOUNT ON LINE 9

15(b)

INCLUDED ON LINE 13 16(b)

17(b)

(c)

6(c)

7(c)


---- ------------------------------ ---- ------ ---- ---- --------------------

8(c)

LINE 25 OR 31 AS APPLICABLE 9(c)

LINE 8 MINUS LINE 9 10(c)

ACCUMULATION DISTRIBUTIONS 11(c)

12(c)

5 TO EARLIEST APPLICABLE YEAR 13(c)

AND MULTIPLY RESULT BY 14(c)
AMOUNT ON LINE 9

15(c)

INCLUDED ON LINE 13 16(c)

17(c)

(d)

6(d)

7(d)

8(d)

LINE 25 OR 31 AS APPLICABLE 9(d)

LINE 8 MINUS LINE 9 10(d)

ACCUMULATION DISTRIBUTIONS 11(d)

12(d)

5 TO EARLIEST APPLICABLE YEAR 13(d)

AND MULTIPLY RESULT BY 14(d)
AMOUNT ON LINE 9


---- ------------------------------ ---- ------ ---- ---- --------------------

15(d)

INCLUDED ON LINE 13 16(d)

17(d)

(e)

6(e)

7(e)

8(e)

LINE 25 OR 31 AS APPLICABLE 9(e)

LINE 8 MINUS LINE 9 10(e)

ACCUMULATION DISTRIBUTIONS 11(e)

12(e)
0670 ALLOCATE THE AMOUNT ON LINE 5 PT II 12 783 - 794 N

TO EARLIEST APPLICABLE YEAR 13(e)

AND MULTIPLY RESULT BY AMOUNT 14(e)
ON LINE 9

15(e)

INCLUDED ON LINE 13 16(e)

17(e)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1200
0731 SCHEDULE TYPE 6 15 - 20 "Jbbbbb"
0732 PAGE NUMBER 5 21 - 25 "PG02b"


0000001 -
9999999
0740 THROWBACK YEAR ENDING PT III 4 43 - 46 YYYY

(a)
0750 TAX PT III 12 47 - 58 N

18(a)
0760 NET SHORT-TERM GAIN PT III 12 59 - 70 N

19(a)
0770 NET LONG-TERM GAIN PT III 12 71 - 82 N

20(a)
0780 TOTAL NET CAPITAL GAIN PT III 12 83 - 94 N

(ADD LINE 19 AND LINE 20) 21(a)
0790 TAXABLE INCOME PT III 12 95 - 106 N

22(a)
0800 ENTER PERCENT PT III 6 107 - 112 N

(DIVIDE LINE 21 BY LINE 22) 23(a)
0810 MULTIPLY AMOUNT ON LINE 18 PT III 12 113 - 124 N

BY THE PERCENTAGE ON LINE 23 24(a)
0820 TAX ON UNDISTRIBUTED PT III 12 125 - 136 N

NET INCOME 25(a)
0830 TAX ON INCOME OTHER THAN PT III 12 137 - 148 N

LONG-TERM CAPITAL GAIN 26(a)

27(a)
0850 TAXABLE INCOME LESS PT III 12 161 - 172 N

SECTION 1202 DEDUCTION 28(a)

(DIVIDE LINE 27 BY LINE 28) 29(a)

BY THE PERCENT ON LINE 29 30(a)


---- ------------------------------ ---- ------ ---- ---- --------------------

NET INCOME 31(a)

(b)
0900 TAX PT III 12 207 - 218 N

18(b)

19(b)

20(b)

21(b)

22(b)

(DIVIDE LINE 21 BY LINE 22) 23(b)

BY THE PERCENT ON LINE 23 24(b)

NET INCOME 25(b)

LONG-TERM CAPITAL GAIN 26(b)

27(b)

SECTION 1202 DEDUCTION 28(b)

(DIVIDE LINE 27 BY LINE 28) 29(b)

BY THE PERCENT ON LINE 29 30(b)

NET INCOME 31(b)

(c)
1050 TAX PT III 12 367 - 378 N

18(c)

19(c)

20(c)


---- ------------------------------ ---- ------ ---- ---- --------------------

21(c)

22(c)

(DIVIDE LINE 21 BY LINE 22) 23(c)

BY THE PERCENT ON LINE 23 24(c)

NET INCOME 25(c)

LONG-TERM CAPITAL GAIN 26(c)

27(c)

SECTION 1202 DEDUCTION 28(c)

29(c)

BY THE PERCENT ON LINE 29 30(c)

NET INCOME 31(c)

(d)
1200 TAX PT III 12 527 - 538 N

18(d)

19(d)

20(d)

21(d)

22(d)

(DIVIDE LINE 21 BY LINE 22) 23(d)

BY THE PERCENT ON LINE 23 24(d)


---- ------------------------------ ---- ------ ---- ---- --------------------

NET INCOME 25(d)

LONG-TERM CAPITAL GAIN 26(d)

27(d)

SECTION 1202 DEDUCTION 28(d)

29(d)

BY THE PERCENT ON LINE 29 30(d)
NET INCOME 31(d)


(e)
1350 TAX PT III 12 687 - 698 N

18(e)

19(e)

20(e)

21(e)

22(e)

(DIVIDE LINE 21 BY LINE 22) 23(e)

BY THE PERCENT ON LINE 23 24(e)

NET INCOME 25(e)

LONG-TERM CAPITAL GAIN 26(e)

27(e)

SECTION 1202 DEDUCTION 28(e)

29(e)

BY THE PERCENT ON LINE 29 30(e)


---- ------------------------------ ---- ------ ---- ---- --------------------

NET INCOME 31(e)
1490 BENEFICIARY'S NAME PT IV 35 843 - 877 A/N

OR ENTER
"SEE STATEMENT
ATTACHED"
(LEFT-JUSTIFIED AND
BLANK FILLED)
NOTE: IF REPORTING FOR MORE THAN 1 BENEFICIARY, USE FIELD #1780 (STATEMENT
FOR SCHEDULE J) BELOW, TO ATTACH THE INFORMATION CORRESPONDING TO ALL OF THE
BENEFICIARIES. SEE SEC. 3 IN THIS PUBLICATION FOR SPECIFIC INFORMATION
ABOUT HOW TO USE "STMb98".
1500 (BENEFICIARY'S) PT IV 9 878 - 886 N

IDENTIFYING NUMBER
1510 BENEFICIARY'S ADDRESS PT IV 35 887 - 921 A/N
1520 BENEFICIARY'S CITY PT IV 22 922 - 943 A/N
1530 BENEFICIARY'S STATE PT IV 2 944 - 945 A/N
1540 ZIP CODE (BENEFICIARY'S) PT IV 12 946 - 957 N OR nnnnnbbbbbbb

OR nnnnnnnbbbbbbb
OR BLANK
1550 THROWBACK YEAR END PT IV 4 958 - 961 YYYY

32

ALLOCATED TO THIS BENEFICIARY 32(a)

ALLOCATED TO THIS BENEFICIARY 32(b)

ALLOCATED TO THIS BENEFICIARY 32(c)

33




34




---- ------------------------------ ---- ------ ---- ---- --------------------


35




36


1750 TOTAL PT IV 12 1158 - 1169 N

(ADD LINES 32 - 36) 37(a)
1760 TOTAL PT IV 12 1170 - 1181 N

(ADD LINES 32 - 36) 37(b)
1770 TOTAL PT IV 12 1182 - 1193 N

(ADD LINES 32 - 36) 37(c)
*1780 STATEMENT FOR SCHEDULE J 6 1194 - 1199 "STMb98" OR

BLANK

SECTION C SCHEDULE K-1 - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0845
0001 SCHEDULE TYPE 6 15 - 20 "K1bbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"
0003 ESTATE OR TRUST’S EMPLOYER 9 26 - 34 N


0000001 - 9999999
0010 FISCAL YEAR BEGINNING 8 43 - 50 FORMAT: YYYYMMDD

IF CALENDAR
bbbbbbbb
0020 FISCAL YEAR ENDING 8 51 - 58 FORMAT: YYYYMMDD

IF CALENDAR
bbbbbbbb
0030 FINAL K-1 1 59 - 59 "X" OR BLANK
0040 AMENDED K-1 1 60 - 60 NO ENTRY
0050 ESTATE OR TRUST EMPLOYER A 9 61 - 69 N, “APPLD FOR” OR

IDENTIFICATION NUMBER “FOREIGNUS”
0060 ESTATE OR TRUST NAME B 35 70 - 104 A/N
0070 FIDUCIARY’S NAME LINE 1 C 35 105 - 139 A/N
0080 FIDUCIARY’S NAME LINE 2 C 35 140 - 174 A/N
0090 FIDUCIARY’S STREET ADDRESS C 35 175 - 209 A/N
0100 FIDUCIARY’S CITY C 22 210 - 231 A/N
0110 FIDUCIARY’S STATE C 2 232 - 233 A OR “.b”
0120 FIDUCIARY’S ZIP CODE C 12 234 - 245 N OR

nnnnnbbbb OR
nnnnnnnnnbbb
OR BLANK
0130 FORM 1041-T FILED D 1 246 - 246 “X” OR BLANK
0140 DATE 1041-T FILED D 8 247 - 254 FORMAT : YYYYMMDD OR

BLANK
0150 FINAL FORM 1041 E 1 255 - 255 “X” OR BLANK
0160 TAX SHELTER REGISTRATION F 1 256 - 256 “X” OR BLANK

INDICATOR
0165 TAX SHELTER REGISTRATION F 12 257 - 268 N

NUMBER
0170 FORM 8271 ATTACHED G 1 269 - 269 “X” OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
0180 BENEFICIARY'S H 9 270 - 278 N OR "APPLD FOR"

IDENTIFYING NUMBER OR “FORM1042S"
0190 BENEFICARY’S NAME LINE 1 I 35 279 - 313 A/N
(IF BENEFICIARY IS AN INDIVIDUAL ENTER FIRST NAME, INITIAL(WHEN APPROPRIATE),

THEN LAST NAME USING UPPER CASE LEFT JUSTIFIED)
0200 BENEFICARY’S NAME LINE 2 I 35 314 - 348 A/N
0210 BENEFICARY’S STREET ADDRESS I 35 349 - 383 A/N
0220 BENEFICARY’S CITY I 22 384 - 405 A/N
0230 BENEFICIARY’S STATE CODE I 2 406 - 407 A/N
0240 BENEFICIARY’S ZIP CODE I 12 408 - 419 N OR

nnnnnbbbb OR
nnnnnnnnnbbb
0250 DOMESTIC BENEFICARY J 1 420 - 420 “X” OR BLANK
0260 FOREIGN BENEFICARY J 1 421 - 421 “X” OR BLANK
0270 INTEREST INCOME PT III 12 422 - 433 N ***

1
0280 ORDINARY DIVIDENDS PT III 12 434 - 445 N ***

2a
0290 QUALIFIED DIVIDENDS PT III 12 446 - 457 N ***

2b
0300 NET SHORT TERM CAPITAL PT III 12 458 - 469 N *** |

GAIN 3
0310 NET LONG TERM CAPITAL PT III 12 470 - 481 N *** |

GAIN 4a
0320 28% RATE GAIN PT III 12 482 - 493 N

4b
0330 UNRECAPTURED SECTION 1250 PT III 12 494 - 505 N

4c
0340 OTHER PORTIFOLIO INCOME PT III 12 506 - 517 N

5
0350 ORDINARY BUSINESS PT III 12 518 - 529 N

6
0360 NET RENTAL REAL ESTATE PT III 12 530 - 541 N

INCOME 7
0370 OTHER RENTAL INCOME PT III 12 542 - 553 N

8
0380 DIRECTLY APPORTIONED 9 1 554 - 554 “A” OR “B” OR “C”

DEDUCTIONS: OCCURRENCE 1 CODE OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
0390 DIRECTLY APPORTIONED 9 12 555 - 566 N

DEDUCTIONS: OCCURRENCE 1
AMOUNT
0400 DIRECTLY APPORTIONED 9 1 567 - 567 “B” OR “C”

DEDUCTIONS: OCCURRENCE 2 CODE OR BLANK

AMOUNT
0420 DIRECTLY APPORTIONED 9 1 580 - 580 “C” OR BLANK

DEDUCTIONS: OCCURRENCE 3 CODE

AMOUNT
0440 ESTATE TAX DEDUCTION 10 12 593 - 604 N
0450 FINAL YEAR DEDUCTION: 11 1 605 - 605 “A” OR “B” OR ‘C” OR

OCCURRENCE 1 CODE “D” OR “E” OR BLANK
0460 FINAL YEAR DEDUCTION: 11 12 606 - 617 N

OCCURRENCE 1 AMOUNT
0470 FINAL YEAR DEDUCTION: 11 1 618 - 618 “B” OR ‘C” OR “D”

OCCURRENCE 2 CODE OR “E” OR BLANK

OCCURRENCE 2 AMOUNT
0490 FINAL YEAR DEDUCTION: 11 1 631 - 631 “C” OR “D” OR “E”

OCCURRENCE 3 CODE OR BLANK

OCCURRENCE 3 AMOUNT
0510 FINAL YEAR DEDUCTION: 11 1 644 - 644 “D” OR “E”


OCCURRENCE 4 AMOUNT
0530 FINAL YEAR DEDUCTION: 11 1 657 - 657 “E” OR BLANK

OCCURRENCE 5 CODE
0540 FINAL YEAR DEDUCTION 11 12 658 - 669 N

OCCURRENCE 5 AMOUNT
0550 ALTERNATIVE MINIMUM TAX ADJ 12 1 670 - 670 ALPHA (A THRU J)

0560 ALTERNATIVE MINIMUM TAX ADJ 12 12 671 - 682 N

OCCURRENCE 1 AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------


OCCURRENCE 2 AMOUNT


OCCURRENCE 3 AMOUNT


OCCURRENCE 4 AMOUNT

OCCURRENCE 5 Code OR BLANK

OCCURRENCE 5 AMOUNT
(SEE NOTE AFTER FIELD *810 IF
ADDITIONAL SPACE IS NEEDED.)
0650 CREDITS & CREDIT RECAPTURE - 13 1 735 - 735 ALPHA CODE

0660 CREDITS & CREDIT RECAPTURE - 13 12 736 - 747 N

OCCURRENCE 1 AMOUNT


OCCURRENCE 2 AMOUNT


OCCURRENCE 3 AMOUNT
0710 OTHER INFORMATION 14 1 774 - 774 ALPHA CODE

0720 OTHER INFORMATION 14 12 775 - 786 N

OCCURRENCE 1 AMOUNT


OCCURRENCE 2 AMOUNT


OCCURRENCE 3 AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------
0770 OTHER INFORMATION 14 1 813 - 813 ALPHA


OCCURRENCE 4 AMOUNT
0790 OTHER INFORMATION 14 1 826 - 826 ALPHA


OCCURRENCE 5 AMOUNT
*0810 SCHEDULE K-1 GLOBAL 6 839 - 844 STMb99 OR BLANK

STATEMENT
ADDITIONAL INFORMATION
(NOTE: IF ADDITIONAL SPACES IS NEEDED TO
ENTER MORE INFORMATION FOR LINES 9, 11,
12, 13 OR 14, REFERENCE STMb99 IN FIELD *810.
ATTACH A STATEMENT RECORD AND INCLUDE THE
ADDITIONAL INFORMATION IN THE STATEMENT
RECORD, IDENTIFYING THE APPLICABLE LINE(S)
AND AMOUNT(S).)
RECORD TERMINUS CHARACTER 1 845 - 845 VALUE "#"


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1120
0000 RECORD ID 6 9 - 14 "FRMbbb"
0001 FORM NUMBER 6 15 - 20 "1116bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

0005 FORM OCCURRENCE NUMBER 7 36 - 42 N

0000001 - 9999999
0007 ALT MIN TAX LITERAL 3 43 - 45 "AMT" OR BLANK
0020 PASSIVE INCOME a 1 46 - 46 "X" OR BLANK
0030 HIGH WITHHOLDING TAX INTEREST b 1 47 - 47 "X" OR BLANK
0040 FINANCIAL SERVICES INCOME c 1 48 - 48 "X" OR BLANK
0050 SHIPPING INCOME d 1 49 - 49 "X" OR BLANK
0060 DIVIDENDS FROM DISC OR e 1 50 - 50 "X" OR BLANK

FORMER DISC
0070 DISTRIBUTIONS FROM FSC f 1 51 - 51 "X" OR BLANK

OR FORMER FSC
0080 LUMP-SUM DISTRIBUTIONS g 1 52 - 52 "X" OR BLANK
0085 SECTION 901 (j) INCOME h 1 53 - 53 "X" OR BLANK
0090 INCOME RE-SOURCED BY TREATY i 1 54 - 54 "X" OR BLANK
0095 GENERAL LIMITATION INCOME j 1 55 - 55 "X" OR BLANK
0100 RESIDENT OF: (NAME OF COUNTRY) k 35 56 - 90 A/N
0110 NAME OF FOREIGN COUNTRY PT I 35 91 - 125 A/N

OR U. S. POSSESSION lA
0120 GROSS INCOME SOURCE PT I, l 9 126 - 134 "WAGESbbbb"

1a A "DIVIDENDS" OR
BLANK
0130 GROSS INCOME PT I, l 12 135 - 146 N

1a A
0135 COMP. 250K OR MORE, PT l 1 147 - 147 "X" OR BLANK |

ALT. METHOD FOR SOURCE 1 B
DETERMIN.
@0137 COMP. 250K OR MORE, ALT. 1b 6 148 - 153 "STMbnn" |

METHOD FOR SOURCE DETERMIN. OR BLANK
0140 EXPENSES DIRECTLY ALLOCABLE PT I 12 154 - 165 N

TO THE INCOME ON LINE 1 2 A


---- ------------------------------ ---- ------ ---- ---- --------------------
@0150 EXPENSES ALLOCABLE TO INCOME PT I 6 166 - 171 "STMbnn"

ON LINE 1 (STMT) 2 A OR BLANK
0160 PRO RATA SHARE CERTAIN PT I 12 172 - 183 N

ITEMIZED OR STANDARD 3(a)
DEDUCTIONS A
0170 PRO RATA SHARE PT I 12 184 - 195 N

OTHER DEDUCTIONS 3(b)
A
@0180 PRO RATA SHARE OF OTHER PT I 6 196 - 201 "STMbnn"

DEDUCTIONS: OTHER DEDUCTIONS; 3(b) OR BLANK
A
0190 PRO RATA SHARE OF OTHER PT 1 12 202 - 213 N

DEDUCTIONS: ADD LINES 3a 3(c)
AND 3b A

TOTAL FOREIGN SOURCE INCOME 3(d)
A

GROSS INCOME FROM ALL SOURCES 3(e)
A

DIVIDE LINE 3d BY LINE 3e 3(f)
A

MULTIPLY LINE 3c BY LINE 3f 3(g)
A

HOME MORTGAGE 4(a)
INTEREST A

OTHER INTEREST 4(b)
A
0260 LOSSES FROM FOREIGN SOURCES PT I 12 280 - 291 N

5 A
0270 ADD LINES 2, 3g, 4a, 4b, PT I 12 292 - 303 N

AND 5 6 A

OR U. S. POSSESSION lB

1a B "DIVIDENDS" OR
BLANK

1a B

TO THE INCOME ON LINE 1 2 B


---- ------------------------------ ---- ------ ---- ---- --------------------
@0320 EXPENSES DIRECTLY ALLOCABLE PT I 6 372 - 377 "STMbnn" OR

TO THE INCOME ON LINE 1 2 B BLANK

DEDUCTIONS B

B
@0350 PRO RATA SHARE OF PT I 6 402 - 407 "STMbnn"

OTHER DEDUCTIONS 3(b) OR BLANK
OTHER DEDUCTIONS B
0360 PRO RATA SHARE OF PT I 12 408 - 419 N

OTHER DEDUCTIONS 3(c)
ADD LINES 3a AND 3b B

B

B

B

B

HOME MORTGAGE 4(a)
INTEREST B

OTHER INTEREST 4(b)
B

5 B
0440 ADD LINES 2, 3g, 4a, PT I 12 498 - 509 N

4b, AND 5 6 B

OR U. S. POSSESSION lC

1a C "DIVIDENDS" OR
BLANK

1a C

TO THE INCOME ON LINE 1 2 C
@0490 EXPENSES DIRECTLY ALLOCABLE PT I 6 578 - 583 "STMbnn"

TO THE INCOME ON LINE 1 2 C OR BLANK

DEDUCTIONS C


---- ------------------------------ ---- ------ ---- ---- --------------------

C
@0520 PRO RATA SHARE OF PT I 6 608 - 613 "STMbnn"

OTHER DEDUCTIONS: 3(b) OR BLANK
OTHER DEDUCTIONS C
0530 PRO RATA SHARE OF OTHER PT I 12 614 - 625 N

DEDUCTIONS: 3(c)
ADD LINES 3a AND 3b C

C

C

C

C

HOME MORTGAGE 4(a)
INTEREST C

OTHER INTEREST 4(b)
C

5 C
0610 ADD LINES 2, 3g, 4a, 4b, PT I 12 704 - 715 N

AND 5 6 C
0620 TOTAL:(ADD COLUMNS l,1a A, PT I, l 12 716 - 727 N

l,1a B, AND l,1a C) 1a (Total)
0630 TOTAL (ADD COLUMNS 6A, 6B, PT I 12 728 - 739 N

AND 6C) 6

7
0650 FOREIGN TAXES PAID OR PT II 1 752 - 752 "X" OR BLANK

ACCRUED: (PAID) (m)
0660 FOREIGN TAXES PAID OR PT II 1 753 - 753 "X" OR BLANK

ACCRUED: (ACCRUED) (n)
NOTE: IF MORE SPACE IS NEEDED FOR ADDITIONAL TAXES PAID OR ACCRUED AS A

RESULT OF AN AUDIT, USE FIELD #980 AT THE END OF THIS RECORD.


---- ------------------------------ ---- ------ ---- ---- --------------------
0670 FOREIGN TAXES PT II 8 754 - 761 FORMAT: YYYYMMDD

DATE PAID OR ACCRUED A(o) OR BLANK
+0680 FOREIGN TAXES WITHHELD AT PT II 12 762 - 773 N

SOURCE ON DIV A(p)

SOURCE ON RENTS AND ROYALTIES A(q)
+0700 FOREIGN TAXES WITHHELD PT II 12 786 - 797 N

AT SOURCE ON (INTEREST) A(r)
+0710 FOREIGN TAXES PAID OTHER PT II 12 798 - 809 N

FOREIGN TAXES PAID OR ACCRUED A(s)
+0720 FOREIGN TAXES PAID U.S. TAXES PT II 12 810 - 821 N

WITHHELD AT SOURCE ON DIV A(t)
+0730 FOREIGN TAXES PAID U.S. PT II 12 822 - 833 N

TAXES WITHHELD AT SOURCE ON A(u)
(RENTS AND ROYALTIES)
+0740 FOREIGN TAXES PAID U.S. TAXES PT II 12 834 - 845 N

WITHHELD AT SOURCE ON INTEREST A(v)
+0750 FOREIGN TAXES PAID U.S. OTHER PT II 12 846 - 857 N

FOREIGN TAXES PAID OR ACCRUED A(w)
+0760 FOREIGN TAXES U.S. TOTAL PT II 12 858 - 869 N

FOREIGN TAXES PAID OR ACCRUED A(x)
(ADD COLS. (t) - (w))
+0770 FOREIGN TAXES PT II 8 870 - 877 FORMAT: YYYYMMDD

DATE PAID OR ACCRUED B(o) OR BLANK
+0780 FOREIGN TAXES FOREIGN PT II 12 878 - 889 N

TAXES WITHHELD AT SOURCE ON B(p)
(DIVIDENDS)
+0790 FOREIGN TAXES PT II 12 890 - 901 N

TAXES WITHHELD AT SOURCE ON B(q)

AT SOURCE ON (INTEREST) B(r)
+0810 FOREIGN TAXES PAID PT II 12 914 - 925 N

OTHER FOREIGN TAXES B(s)
PAID OR ACCRUED.

TAXES WITHHELD AT SOURCE ON B(t)
(DIVIDENDS)

TAXES WITHHELD AT SOURCE ON B(u)

TAXES WITHHELD AT SOURCE ON B(v)
(INTEREST)


---- ------------------------------ ---- ------ ---- ---- --------------------

OTHER FOREIGN TAXES B(w)
PAID OR ACCRUED.
+0860 FOREIGN TAXES U.S. TOTAL PT II 12 974 - 985 N

FOREIGN TAXES PAID OR ACCRUED B(x)
(ADD COLS. (t) - (w))
+0870 FOREIGN TAXES PT II 8 986 - 993 FORMAT: YYYYMMDD

DATE PAID OR ACCRUED C(o) OR BLANK

SOURCE ON (DIVIDENDS) C(p)

SOURCE ON RENTS AND ROYALTIES C(q)

AT SOURCE ON (INTEREST) C(r)
+0910 FOREIGN TAXES PAID PT II 12 1030 - 1041 N

OTHER FOREIGN TAXES ON SOURCE C(s)
PAID OR ACCRUED.

TAXES WITHHELD AT SOURCE ON C(t)
(DIVIDENDS)

TAXES WITHHELD AT SOURCE ON C(u)

TAXES WITHHELD AT SOURCE ON C(v)
(INTEREST)

OTHER FOREIGN TAXES C(w)
PAID OR ACCRUED.

TOTAL FOREIGN TAXES C(x)
PAID OR ACCRUED.
0970 TOTAL FOREIGN TAXES PT II 12 1102 - 1113 N

ADD COL x (a-c) 8
*0980 STATEMENT - (CREDITS FOR 6 1114 - 1119 "STMbnn"

ADDITIONAL TAXES PAID OR OR BLANK
ACCRUED)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0355
1001 FORM NUMBER 6 15 - 20 "1116bb"
1002 PAGE NUMBER 5 21 - 25 "PG02b"


0000001 -
9999999
1010 COMPUTATION OF FOREIGN PT III 12 43 - 54 N

TAX CREDIT: ENTER AMOUNT 9
FROM PART II, LINE 8.

TAX CREDIT: CARRYBACK OR 10
CARRYOVER
@1030 COMPUTATION OF FOREIGN PT III 6 67 - 72 "STMbnn"

TAX CREDIT: CARRYBACK OR 10 OR BLANK
CARRYOVER
1040 COMPUTATION OF FOREIGN TAX PT III 12 73 - 84 N

CREDIT: 11
COMBINE LINES 9 AND 10

CREDIT: REDUCTION IN FOREIGN 12
TAXES
*1055 REDUCTION IN FOREIGN TAX PT III 6 97 - 102 "STMbnn" OR BLANK

STATEMENT L 12

TAX CREDIT 13

TAX CREDIT: ENTER AMOUNT 14
FROM PART I, LINE 7.

CREDIT: ADJUSTMENTS TO 15
LINE 14
*1085 ADJUSTMENTS STATEMENT PT III 6 139 - 144 "STMbnn" OR BLANK

L 15

CREDIT: 16
COMBINE LINES 14 AND 15

CREDIT: (ESTATES AND TRUSTS) 17


---- ------------------------------ ---- ------ ---- ---- --------------------

CREDIT: DIVIDE LINE 16 18
BY LINE 17

CREDIT: INDIVIDUALS 19
(ESTATES AND TRUSTS)

CREDIT: MULTIPLY LINE 19 20
BY LINE 18.

CREDIT: ENTER THE AMOUNT 21
FROM LINE 13 OR LINE 20,
WHICHEVER IS SMALLER.
1150 SUMMARY OF CREDITS PT IV 12 211 - 222 N

CREDIT FOR TAXES ON 22
PASSIVE INCOME

CREDIT FOR TAXES ON HIGH 23
WITHHOLDING TAX INTEREST

CREDIT FOR TAXES ON FINANCIAL 24
SERVICES INCOME

CREDIT FOR TAXES ON 25
SHIPPING INCOME

CREDIT FOR TAXES ON DIVIDENDS 26
FROM A DISC OR FORMER DISC,
AND DISTRIBUTIONS FROM A FSC
OR FORMER FSC

CREDIT FOR TAXES ON LUMP SUM 27
DISTRIBUTIONS

CREDIT FOR TAXES ON INCOME 28
RE-SOURCED BY TREATY

CREDIT FOR TAXES ON GENERAL 29
LIMITATION INCOME

COMBINE LINES 22 - 29 30
1235 SUMMARY OF CREDITS SMALLER OF PT IV 12 319 - 330 N

LINE 19 OR 30 31

REDUCTION OF CREDIT FOR 32
INTERNATIONAL BOYCOTT
OPERATIONS


---- ------------------------------ ---- ------ ---- ---- --------------------
1250 FOREIGN TAX CREDIT PT IV 12 343 - 354 N

LINE 31 MINUS LINE 32 33


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0173
0001 FORM NUMBER 6 15 - 20 "2210bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001
0010 IDENTIFYING NUMBER 9 43 - 51 N
0020 CURRENT YEAR TAX AFTER PT I 12 52 - 63 N

CREDITS 1
0030 OTHER TAXES PT I 12 64 - 75 N

2
0040 REFUNDABLE CREDITS PT I 12 76 - 87 N

3
0050 CURRENT YEAR TAX PT I 12 88 - 99 N

4
0060 MULTIPLY LINE 4 BY .90 PT I 12 100 - 111 N

5
0070 TAXES WITHHELD PT I 12 112 - 123 N

6

7
0090 MAXIMUM REQUIRED ANNUAL PT I 12 136 - 147 N

AMOUNT 8
0100 REQUIRED ANNUAL AMOUNT PT I 12 148 - 159 N

9
0110 OWE PENALTY - NO BOX PT I 1 160 - 160 X OR BLANK

9
0120 OWE PENALTY - YES BOX PT I 1 161 - 161 X OR BLANK

9
+0130 WAIVER REQUEST - PT II 1 162 - 162 X OR BLANK

ENTIRE PENALTY A
@0135 WAIVER EXPLANATION PT II 6 163 - 168 "STMbnn" OR BLANK

A
0140 WAIVER AMOUNT - PT II 1 169 - 169 X OR BLANK

PARTIAL PENALTY B


---- ------------------------------ ---- ------ ---- ---- --------------------
0150 INCOME VARIED PT II 1 170 - 170 X OR BLANK

C
0160 LOWER PENALTY PT II 1 171 - 171 X OR BLANK

D
0170 JOINT RETURN PT II 1 172 - 172 X OR BLANK

E


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0151
0174 FORM NUMBER 6 15 - 20 "2210bb"
0175 PAGE NUMBER 5 21 - 25 "PG02b"


0000001
0180 LINE 9 AMOUNT PT III 12 43 - 54 N

10
0185 LINE 6 AMOUNT PT III 12 55 - 66 N

11
0190 TOTAL ESTIMATED TAX PAYMENTS PT III 12 67 - 78 N

12

13
0200 TOTAL UNDERPAYMENT FOR YEAR PT III 12 91 - 102 N

(LINE 20 MINUS LINE 21) 14
0205 MULTIPLY LINE 14 BY PT III 12 103 - 114 N

APPLICABLE % 15
0210 COMPUTATION OF LINE 15 TO PT III 12 115 - 126 N

BE ENTERED ON LINE 16 16
0213 PENALTY WAIVED AMOUNT PT 111 12 127 - 138 N

17
0215 PENALTY, LINE 15 MINUS PT III 12 139 - 150 N

LINE 16 17


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0517
0221 FORM NUMBER 6 15 - 20 "2210bb"
0222 PAGE NUMBER 5 21 - 25 "PG03b"


0000001
0240 REQUIRED INSTALLMENTS PT IV 12 43 - 54 N

4/15/XXXX 18(a)

6/15/XXXX 18(b)

9/15/XXXX 18(c)

1/15/XXXX 18(d)
0280 ESTIMATED TAX PAID AND TAX PT IV 12 91 - 102 N

WITHHELD 4/15/XXXX 19(a)

4/15/XXXX 23(a)
0300 UNDERPAYMENT 4/15/XXXX PT IV 12 115 - 126 N

25(a)
0310 OVERPAYMENT 4/15/XXXX PT IV 12 127 - 138 N

26(a)

WITHHELD 6/15/XXXX 19(b)
0330 ENTER AMOUNT FROM LINE 26(a) PT IV 12 151 - 162 N

6/15/XXXX 20(b)
0340 ADD LINES 19 AND 20 PT IV 12 163 - 174 N

6/15/XXXX 21(b)
0350 ADD LINES 24(a) AND 25(a) OF PT IV 12 175 - 186 N

PREVIOUS COL. 6/15/XXXX 22(b)


---- ------------------------------ ---- ------ ---- ---- --------------------

6/15/XXXX 23(b)
0370 REMAINING UNDERPAYMENT PT IV 12 199 - 210 N

6/15/XXXX 24(b)

25(b)

26(b)

WITHHELD 9/15/XXXX 19(c)
0410 ENTER AMOUNT FROM LINE 26(b) PT IV 12 247 - 258 N

9/15/XXXX 20(c)

9/15/XXXX 21(c)
0430 ADD LINES 24(b) AND 25(b) PT IV 12 271 - 282 N

9/15/XXXX 22(c)

9/15/XXXX 23(c)
0450 REMAINING UNDERPAYMENT PT IV 12 295 - 306 N

9/15/XXXX 24(c)

25(c)

26(c)

WITHHELD 1/15/XXXX 19(d)
0490 AMOUNT FROM LINE 26(c) PT IV 12 343 - 354 N

1/15/XXXX 20(d)

1/15/XXXX 21(d)
0510 ADD LINES 24(c) AND 25(c) PT IV 12 367 - 378 N

1/15/XXXX 22(d)

1/15/XXXX 23(d)


---- ------------------------------ ---- ------ ---- ---- --------------------

25(d)
0560 PERIOD BEGINNING SEC B 3 403 - 405 N

APRIL 16 (DAYS) 27(a)

APRIL 16 (PENALTY) 28(a)

APRIL 16 (DAYS) 27(b)

APRIL 16 (PENALTY) 28(b)

JULY 1 (DAYS) 29(a)

JULY 1 (PENALTY) 30(a)

JULY 1 (DAYS) 29(b)

JULY 1 (PENALTY) 30(b)

JULY 1 (DAYS) 29(c)

JULY 1 (PENALTY) 30(c)

JULY 1 (DAYS) 29(d)

JULY 1 (PENALTY) 30(d)
0690 WAIVER AMOUNT SEC B 12 493 - 504 N

31
0695 PENALTY SEC B 12 505 - 516 N

31


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1363
1271 FORM NUMBER 6 15 - 20 "2210bb"
1272 PAGE NUMBER 5 21 - 25 "PG04b"


0000001
1280 ADJUSTED GROSS INCOME PT I 12 43 - 54 N

1a
1290 MULTIPLY PT I 12 55 - 66 N
LINE 1 3a
BY LINE 2
1300 ITEMIZED DEDUCTIONS PT I 12 67 - 78 N

4a
1310 MULTIPLY PT I 12 79 - 90 N
LINE 4 BY 6a
LINE 5
1320 FORM 1040, PT I 12 91 - 102 N

STANDARD DEDUCTION 7a
1330 LARGER AMOUNT PT I 12 103 - 114 N

OF LINE 6 8a
OR LINE 7

9a
1350 EXEMPTION AMOUNT ON PT I 12 127 - 138 N

RETURN 10a

11a
1370 TAX AMOUNT PT I 12 151 - 162 N

12a
1380 SELF-EMPLOYMENT TAX PT I 12 163 - 174 NO ENTRY

AMOUNT 13a
1390 OTHER TAXES PT I 12 175 - 186 N

FOR EACH 14a
PAYMENT PERIOD
1400 TOTAL TAX PT I 12 187 - 198 N

15a
1410 ALLOWED CREDITS PT I 12 199 - 210 N

16a


---- ------------------------------ ---- ------ ---- ---- --------------------

17a
1430 MULTIPLY PT I 12 223 - 234 N

LINE 17 19a
BY LINE 18

21a
1450 AMOUNT OF LINE 9, PT I 12 247 - 258 N

FORM 2210, DIVIDED BY 4 22a

24a
1480 SMALLER OF LINE 21 OR PT I 12 271 - 282 N

LINE 24 25a

1b
1500 MULTIPLY LINE 1 BY LINE 2 PT I 12 295 - 306 N

3b

4b

6b
1530 FORM 1040, PT I 12 331 - 342 N

STANDARD DEDUCTION 7b
1540 LARGER AMOUNT OF LINE 6 OR PT I 12 343 - 354 N

LINE 7 8b

9b
1560 EXEMPTION AMOUNT ON RETURN PT I 12 367 - 378 N

10b

11b
1580 TAX AMOUNT PT I 12 391 - 402 N

12b
1590 SELF-EMPLOYMENT TAX AMOUNT PT I 12 403 - 414 NO ENTRY

13b
1600 OTHER TAXES FOR EACH PAYMENT PT I 12 415 - 426 N

PERIOD 14b
1610 TOTAL TAX PT I 12 427 - 438 N

15b

16b

17b


---- ------------------------------ ---- ------ ---- ---- --------------------
1640 MULTIPLY LINE 17 BY PT I 12 463 - 474 N

LINE 18 19b
1650 COMBINED PRECEDING AMOUNTS PT I 12 475 - 486 N

OF LINE 25 20b

21b
1670 AMOUNT OF LINE 9, FORM 2210 PT I 12 499 - 510 N

PAGE 1, DIVIDED BY 4 22b
1680 LINE 24 OF PREVIOUS COL MINUS PT I 12 511 - 522 N

LINE 25 OF PREVIOUS COLUMN 23b
1690 LINE 22 PLUS LINE 23 PT I 12 523 - 534 N

24b

LINE 24 25b
1720 ADJUSTED GROSS INCOME PT 1 12 547 - 558 N

1c

3c

4c

6c
1760 FORM 1040, PT I 12 595 - 606 N

STANDARD DEDUCTION 7c

LINE 7 8c

9c
1790 EXEMPTION AMOUNT PER RETURN PT I 12 631 - 642 N

10c

11c
1810 TAX AMOUNT PT I 12 655 - 666 N

12c

AMOUNT 13c

PERIOD 14c
1840 TOTAL TAX PT I 12 691 - 702 N

15c

16c


---- ------------------------------ ---- ------ ---- ---- --------------------

17c
1870 LINE 17 x LINE 18 PT I 12 727 - 738 N

19c
1880 COMBINED PRECEDING AMOUNTS OF PT I 12 739 - 750 N

LINE 25 20c

21c
1900 AMOUNT OF LINE 9, FORM 2210 PT I 12 763 - 774 N

PAGE 1, DIVIDED BY 4 22c
1910 LINE 24 OF PREVIOUS COL MINUS PT 1 12 775 - 786 N

LINE 25 OF PREVIOUS COLUMN 23c

24c

LINE 24 25c

1d

3d

4d

6d
1990 FORM 1040, PT I 12 859 - 870 N

STANDARD DEDUCTION 7d

LINE 7 8d

9d
2020 EXEMPTION AMOUNT ON RETURN PT I 12 895 - 906 N

10d

11d
2040 TAX AMOUNT PT I 12 919 - 930 N

12d

AMOUNT 13d

PERIOD 14d
2070 ADD LINES 12,13, AND 14 PT I 12 955 - 966 N

15d


---- ------------------------------ ---- ------ ---- ---- --------------------

16d

17d

19d
2110 COMBINED PRECEDING AMOUNTS OF PT I 12 1003 - 1014 N

LINE 25 20d

21d
2130 AMOUNT OF LINE 9 ON PT I 12 1027 - 1038 N

FORM 2210 PAGE 1, 22d
DIVIDED BY 4
2140 LINE 24 OF PREVIOUS COL MINUS PT I 12 1039 - 1050 N

LINE 25 OF PREVIOUS COLUMN 23d

24d

LINE 24 25d
2170 NET SELF-EMPLOYMENT PT II 12 1075 - 1086 NO ENTRY

26a
2190 WAGES SUBJECT TO SOCIAL PT II 12 1087 - 1098 NO ENTRY

SECURITY OR RAILROAD 28a
RETIREMENT TAX
2210 LINE 27 MINUS LINE 28 PT II 12 1099 - 1110 NO ENTRY

29a
2220 MULTIPLY LINE 30 BY THE PT II 12 1111 - 1122 NO ENTRY

SMALLER LINE 26 OR 31a
LINE 29
2260 MULTIPLY LINE 26 BY LINE 32 PT II 12 1123 - 1134 NO ENTRY

33a
2270 ADD LINES 31 AND 33 PT II 12 1135 - 1146 NO ENTRY

34a

26b

SECURITY OR RAILROAD 28b
RETIREMENT TAX

29b
2330 MULTIPLY LINE 30 BY PT II 12 1183 - 1194 NO ENTRY

THE SMALLER LINE 26 31b
OR LINE 29


---- ------------------------------ ---- ------ ---- ---- --------------------

LINE 32 33b

34b

26c
2410 WAGES SUBJECT TO PT II 12 1231 - 1242 NO ENTRY

SOCIAL SECURITY OR 28c
RAILROAD RETIREMENT
TAX

29c

THE SMALLER OF LINE 26 31c
OR LINE 29

LINE 32 33c

34c

26d

SECURITY OR RAILROAD 28d
RETIREMENT TAX

29d

THE SMALLER LINE 26 OR 31d
LINE 29
2590 MULTIPLY LINE 26 BY LINE 32 PT II 12 1339 - 1350 NO ENTRY

33d

34d

SECTION C FORM 2210F - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0287
0001 FORM NUMBER 6 15 - 20 "2210Fb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001
0010 IDENTIFYING NUMBER 9 43 - 51 N
0013 WAIVER OF PENALTY BOX 1a 1 52 - 52 "X" OR BLANK
0016 FILING STATUS CHANGED BOX 1b 1 53 - 53 "X" OR BLANK
0020 CURRENT YEAR TAX AFTER CREDITS 2 12 54 - 65 N
0030 OTHER TAXES 3 12 66 - 77 N
0040 TAXES SUBTOTAL 4 12 78 - 89 N
0050 EARNED INCOME CREDIT 5 12 90 - 101 N
0055 ADDITIONAL CHILD TAX CREDIT 6 12 102 - 113 N
0060 CREDIT FOR FEDERAL TAX PAID ON 7 12 114 - 125 N

FUELS
0065 HEALTH INSURANCE CREDIT 8 12 126 - 137 N
0070 CREDIT SUBTOTAL 9 12 138 - 149 N
0080 CURRENT YEAR TAX 10 12 150 - 161 N
0090 TWO THIRDS CREDIT 11 12 162 - 173 N
0100 WITHHOLDING TAXES 12 12 174 - 185 N
0110 CURRENT TAXES OWED 13 12 186 - 197 N
0120 PRIOR YEAR'S TAX 14 12 198 - 209 N
0130 REQUIRED ANNUAL PAYMENT 15 12 210 - 221 N
0140 AMOUNTS WITHHELD/ 16 12 222 - 233 N

AMOUNTS PAID OR CREDITED
0150 UNDERPAYMENT 17 12 234 - 245 N
0160 EARLIER OF PAYMENT OR TAX DUE 18 8 246 - 253 YYYYMMDD

DATE
0170 NUMBER OF PENALTY DAYS 19 3 254 - 256 N

SECTION C FORM 2210F - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
+0176 WAIVED AMOUNT 20 12 257 - 268 N
@0177 WAIVER EXPLANATION 20 6 269 - 274 "STMbnn" OR BLANK
0180 UNDERPAYMENT PENALTY FARMERS 20 12 275 - 286 N

FISHERMEN


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0390
0001 FORM NUMBER 6 15 - 20 "2439bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001-9999999
0010 VOID INDICATOR BOX 1 43 - 43 "X" OR BLANK
0020 CORRECTED INDICATOR BOX 1 44 - 44 "X" OR BLANK
0030 FISCAL YEAR BEGINNING 8 45 - 52 FORMAT:

YYYYMMDD OR BLANK
0040 FISCAL YEAR ENDING 8 53 - 60 FORMAT:

YYYYMMDD OR BLANK
0050 NAME CONTROL 4 61 - 64 NO ENTRY
0060 RIC/REIT NAME 35 65 - 99 A/N
0070 RIC/REIT NAME (2) 35 100 - 134 A/N
0080 RIC/REIT STREET ADDRESS 35 135 - 169 A/N
0090 RIC/REIT CITY 22 170 - 191 A/N
0100 RIC/REIT STATE 2 192 - 193 A/N
0110 RIC/REIT ZIP CODE 12 194 - 205 N OR

nnnnnnnnnbbb OR
nnnnnbbbbbbb OR
BLANK

(RIC/REIT)

(SHAREHOLDER)
0140 SHAREHOLDER NAME 35 224 - 258 A/N
0150 SHAREHOLDER STREET ADDRESS 35 259 - 293 A/N
0160 SHAREHOLDER CITY 22 294 - 315 A/N
0170 SHAREHOLDER STATE 2 316 - 317 A/N
0180 SHAREHOLDER ZIP CODE 12 318 - 329 N OR

nnnnnnnnnbbb OR
nnnnnbbbbbbb OR
BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
0190 TOTAL UNDISTRIBUTED LT CAPITAL 1a 12 330 - 341 N

GAINS
0210 UNRECAPTURED SEC 1250 GAIN 1b 12 342 - 353 N
0220 SECTION 1202 GAIN 1c 12 354 - 365 N
0225 COLLECTIBLES (28%) GAIN 1d 12 366 - 377 N
0230 TAX PAID BY RIC/REIT 2 12 378 - 389 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0527
START RECORD 4 5 - 8 "****"

SENTINEL
0001 FORM NUMBER 6 15 - 20 "3468bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001

+0020 SECTION 47(d)(5)ELECTION 1a 1 52 - 52 "X" OR BLANK
@0025 REHABILITATION CREDIT ATTACHED PT I 6 53 - 58 "STMbnn" OR BLANK

STATEMENT 1(a)
0030 TEST PERIOD – BEGINNING DATE 1b 8 59 - 66 YYYYMMDD
0040 TEST PERIOD – ENDING DATE 1b 8 67 - 74 YYYYMMDD
0050 ADJUSTED BASIS OF BLDG AMOUNT 1c 12 75 - 86 N
0060 QUALIFIED REHAB. 1d 12 87 - 98 N

EXPENDITURES AMOUNT
0070 PRE-1936 BLDG IN GULF ZONE 1e 12 99 - 110 N

X .13
0080 PRE-1936 BLDG IN GULF ZONE 1e 12 111 - 122 N

TOTAL AMOUNT
0090 OTHER PRE-1936 BLDG. AMOUNT 1f 12 123 - 134 N
0100 OTHER PRE-1936 BLDG. 1f 12 135 - 146 N

TOTAL AMOUNT
0110 CERTIFIED HISTORIC STRUCTURE 1g 12 147 - 158 N

IN GULF ZONE - AMOUNT
0120 CERTIFIED HISTORIC STRUCTURE 1g 12 159 - 170 N

IN GULF ZONE – TOTAL AMOUNT
0130 OTHER HISTORICAL STRUCTURES 1h 12 171 - 182 N

AMOUNT
0140 OTHER HISTORICAL STRUCTURES 1h 12 183 - 194 N

TOTAL AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------
0150 NPS NUMBER ASSIGNED OR FLOW 1i 18 195 - 212 N OR BLANK

THROUGH ENTITY ID NO.
0160 NPS APPROVAL DATE 1j 8 213 - 220 YYYYMMDD
0170 REHABILITATION CREDIT 1k 12 221 - 232 N

(SCH. K-1, F1065B)
0180 GEOTHERMAL ENERGY USED 2a 12 233 - 244 N

DURING TAX YEAR-BASIS AMOUNT
0190 GEOTHERMAL ENERGY USED 2a 12 245 - 256 N

DURING TAX YEAR-TOTAL AMOUNT
0200 SOLAR ILLUMINATION OR SOLAR 2b 12 257 - 268 N

ENERGY USED DURING TAX YEAR –
BASIS AMOUNT
0210 SOLAR ILLUMINATION OR SOLAR 2b 12 269 - 280 N

ENERGY USED DURING TAX YEAR –
TOTAL AMOUNT
0220 BASIS OF PROPERTY INSTALLED 2c 12 281 - 292 N

0230 BASIS OF PROPERTY INSTALLED 2c 12 293 - 304 N

0240 KILOWATT OF PROPERTY ON LINE 2d 12 305 - 316 N

C-AMOUNT
0250 KILOWATT OF PROPERTY ON LINE 2d 12 317 - 328 N

C-TOTAL AMOUNT
0260 LESSER OF 2c OR 2d 2e 12 329 - 340 N
0270 BASIS OF PROPERTY INSTALLED 2f 12 341 - 352 N

0280 BASIS OF PROPERTY INSTALLED 2f 12 353 - 364 N

0290 KILOWATT CAPACITY OF PROPERTY 2g 12 365 - 376 N

ON LINE F - AMOUNT
0300 KILOWATT CAPACITY OF PROPERTY 2g 12 377 - 388 N

ON LINE F – TOTAL AMOUNT
0310 LESSER OF LINE 2f OR 2g 2h 12 389 - 400 N
0320 TOTAL – ADD LINES 2a, 2b, 2i 12 401 - 412 N

2e AND 2h
0330 COAL PROJECT BASIS 1 3a 12 413 - 424 N
0340 COAL PROJECT CREDIT 1 3a 12 425 - 436 N
0350 COAL PROJECT BASIS 2 3b 12 437 - 448 N
0360 COAL PROJECT CREDIT 2 3b 12 449 - 460 N
0370 TOTAL COAL PROJECT CREDIT 3c 12 461 - 472 N
0380 GASIFICATION PROJECT BASIS 4 12 473 - 484 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0390 GASIFICATION PROJECT CREDIT 4 12 485 - 496 N
0400 CREDIT FROM COOPERATIVES 5 12 497 - 508 N
0410 SUM OF LINES 1e – 1h, 1k, 6 12 509 - 520 N

2i, 3c, 4 and 5
*0415 ALLOWABLE CREDIT STATEMENT 6 6 521 - 526 "STMbnn" OR BLANK

ATTACHED


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0485
0001 FORM NUMBER 6 15 - 20 "3800bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"
0003 EMPLOYEE IDENTIFICATION 9 26 - 34 N (Primay SSN)

NUMBER

0000001
0020 CURRENT YEAR 1a 12 43 - 54 N

INVESTMENT CREDIT
0030 CURRENT YEAR WORK 1b 12 55 - 66 N

OPPORTUNITY CREDIT
0040 CURRENT YEAR 1c 12 67 - 78 NO ENTRY

WELFARE TO WORK
CREDIT
0060 CURRENT YEAR CREDIT 1d 12 79 - 90 N

FOR INCREASING RESEARCH
0065 LIHC PASS-THROUGH EIN 1e 9 91 - 99 N OR BLANK |
0070 CURRENT YEAR LOW- 1e 12 100 - 111 N

INCOME HOUSING CREDIT
0080 CURRENT YEAR ENHANCED 1f 12 112 - 123 N

OIL RECOVERY CREDIT
0090 CURRENT YEAR 1g 12 124 - 135 NO ENTRY

DISABLED ACCESS
CREDIT
0100 CURRENT YEAR RENEWABLE 1h 12 136 - 147 NO ENTRY

ELECTRICITY PRODUCTION
0110 CURRENT YEAR INDIAN 1i 12 148 - 159 NO ENTRY

EMPLOYMENT CREDIT
0120 CURRENT YEAR CREDIT 1j 12 160 - 171 NO ENTRY

FOR EMPLOYER SOCIAL
SECURITY
0130 CURRENT YEAR ORPHAN 1k 12 172 - 183 N

DRUG CREDIT
0535 NMC PASS-THROUGH EIN 1l 9 184 - 192 N OR BLANK |
0540 CURRENT YEAR NEW 11 12 193 - 204 N

MARKETS CREDIT
0550 CURRENT YEAR SMALL 1m 12 205 - 216 N

EMPLOYER PENSION
PLAN START-UP


---- ------------------------------ ---- ------ ---- ---- --------------------
0555 EPCCC PASS-THROUGH EIN 1n 9 217 - 225 N OR BLANK |
0560 CREDIT FOR EMPLOYER - 1n 12 226 - 237 N

PROVIDED CHILD CARE
FACILITIES
0570 CY RAILROAD TRACK - 1o 12 238 - 249 NO ENTRY

MAINTENANCE CREDIT
0580 CURRENT YEAR BIODIESEL 1p 12 250 - 261 N

FUELS CREDIT
0590 CURRENT YEAR LOW SULFUR 1q 12 262 - 273 N

DIESEL FUEL CREDIT
0600 DISTILLED SPIRITS CREDIT 1r 12 274 - 285 NO ENTRY
0610 NONCONVENTIONAL FUEL 1s 12 286 - 297 NO ENTRY

SOURCE CREDIT
0620 NEW ENERGY EFFICIENT 1t 12 298 - 309 NO ENTRY

HOME CREDIT
0630 ENERGY EFFICIENT APPLIANCE 1u 12 310 - 321 NO ENTRY |

CREDIT
0640 ALTERNATIVE MOTOR CREDIT 1v 12 322 - 333 NO ENTRY
0650 ALTERNATIVE FUEL VEHICLE 1w 12 334 - 345 NO ENTRY

REFUELING CREDIT
0660 CREDIT YEAR CREDIT 1x 12 346 - 357 N

FOR CONTRIBUTIONS
0685 MINE RESCUE TEAM 1y 12 358 - 369 NO ENTRY

TRAINING CREDIT
0690 CY GENERAL CREDITS 1z 12 370 - 381 N

ELECTING LARGE PARTNERSHIP
0705 CREDITS FOR EMPLOYERS AFFECTED 1aa 12 382 - 393 N

BY HURRICANE KATRINA, RITA OR
WILMA
0740 CURRENT YEAR 2 12 394 - 405 N

GENERAL BUSINESS CREDIT
0770 PASSIVE ACTIVITY CREDITS 3 12 406 - 417 N
0780 SUBTRACT LINE 3 4 12 418 - 429 N

FROM LINE 2
0790 PASSIVE ACTIVITY 5 12 430 - 441 N

CREDITS ALLOWED
0800 PASSIVE ACTIVITY FROM 5 1 442 - 442 NO ENTRY

PUBLICLY TRADED PARTNERSHIP
0810 CARRYFORWARD OF 6 12 443 - 454 N

GENERAL BUSINESS CREDIT
@0825 CREDIT COMPUTATION 6 6 455 - 460 "STMbnn" OR BLANK

ATTACHMENT


---- ------------------------------ ---- ------ ---- ---- --------------------
0840 CARRYBACK OF 7 12 461 - 472 NO ENTRY

GENERAL BUSINES
CREDIT
0850 TENTATIVE GENERAL 8 12 473 - 484 N

BUSINESS CREDIT


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0263
1001 FORM NUMBER 6 15 - 20 "3800bb"
1002 PAGE NUMBER 5 21 - 25 "PG02b"
1003 EMPLOYEE IDENTIFICATION 9 26 - 34 N (Primay SSN)

NUMBER

0000001
1020 REGULAR TAX BEFORE 9 12 43 - 54 N

CREDITS
1030 ALTERNATIVE MINIMUM TAX 10 12 55 - 66 N
1040 REGULAR TAX PLUS 11 12 67 - 78 N

ALTERNATIVE MINIMUM TAX
1050 FOREIGN TAX CREDIT 12a 12 79 - 90 N
1060 CREDITS FROM FORM 1040 12b 12 91 - 102 N
1070 QUALIFIED ELECTRIC VEHICLE 12c 12 103 - 114 NO ENTRY

CREDIT (FORM 8834)
1080 NON-BUSINESS ALT. MOTOR 12d 12 115 - 126 NO ENTRY

VEHICLE CREDIT (FORM 8910)
1090 NON-BUSINESS ALT. FUEL 12e 12 127 - 138 NO ENTRY

VEHCILE REFUELING PROP.
CREDIT (FORM 8911)
1100 TOTAL CREDITS 12f 12 139 - 150 N
1110 NET INCOME TAX 13 12 151 - 162 N
1120 NET REGULAR TAX 14 12 163 - 174 N
1130 ENTER 25% OF EXCESS 15 12 175 - 186 N
1140 TENTATIVE MINIMUM TAX 16 12 187 - 198 N
1150 GREATER OF LINE 15 17 12 199 - 210 N

OR LINE 16
1160 SUBTRACT LINE 17 18 12 211 - 222 N

FROM LINE 13
1170 SECTION LITERAL 19 9 223 - 231 "SECb41(G)" OR BLANK
1180 ATTACH CORPORATION 19 6 232 - 237 NO ENTRY

COMPUTATION


---- ------------------------------ ---- ------ ---- ---- --------------------
1190 CORPORATE ID 19 13 238 - 250 NO ENTRY
1200 GENERAL BUSINESS 19 12 251 - 262 N

CREDIT ALLOWED FOR
CURRENT YEAR


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0347
0001 FORM NUMBER 6 15 - 20 "4136bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001
@0008 STATEMENT IN LIEU OF 6 43 - 48 "STMbnn" OR BLANK

PREVIOUSLY FILED CERTIFICATE
0010 OFF-HIGHWAY BUSINESS USE 1a(c) 6 49 - 54 N

GALLONS
0020 USE ON FARM FOR FARMING 1b(c) 6 55 - 60 N

PURPOSE GALLONS
0030 NONTAXABLE USE OF GASOLINE 1c(a) 2 61 - 62 VALUES “04”, “05”, “07”, “11” |
TYPE “13”, “14”, “15” or BLANK
0040 NONTAXABLE USE OF GASOLINE 1c(c) 6 63 - 68 N

GALLONS
0070 NONTAXABLE USE OF GASOLINE 1c(d) 12 69 - 80 N

CREDIT AMOUNT
0080 EXPORTED NONTAXABLE USE OF 1d(c) 6 81 - 86 N |

GASOLINE GALLONS
0090 EXPORTED NONTAXABLE USE OF 1d(d) 12 87 - 98 N |

GASOLINE CREDIT AMOUNT
0170 COMMERCIAL AVIATION GASOLINE 2a(c) 6 99 - 104 N

GALLONS
0180 NONTAXABLE USE OF COMMERCIAL 2a(d) 12 105 - 116 N

AVIATION GAS CREDIT AMOUNT
0190 NONTAXABLE USE OF AVIATION 2b(a) 2 117 - 118 VALUES “01, “10”,”11”, “13”, “14”
GASOLINE TYPE “15”, or BLANK
0200 NONTAXABLE USE OF AVIATION 2b(c) 6 119 - 124 N

GASOLINE GALLONS
0230 NONTAXABLE USE OF AVIATION 2b(d) 12 125 - 136 N

GAS AMOUNT
0233 EXPORT NONTAXABLE USE OF 2c(c) 6 137 - 142 N |

AVIATION GASOLINE GALLONS
0237 EXPORT NONTAXABLE USE OF 2c(d) 12 143 - 154 N |

AVIATION CR. AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------
@0240 EVIDENCE OF DYED 3 6 155 - 160 "STMbnn" OR BLANK

DIESEL FUEL EXPLANATION
0250 EVIDENCE OF DYED DIESEL 3 1 161 - 161 "X" OR BLANK

FUEL EXCEPTION BOX
0260 NONTAXABLE USE OF DIESEL 3a(a) 2 162 - 163 VALUES “02, “06”, “07”, |
FUEL TYPE “08, “11”, “13”, “14, “15”
OR BLANK
0270 NONTAXABLE USE OF DIESEL 3a(c) 6 164 - 169 N

FUEL GALLONS
0303 DIESEL FUEL FOR FARMING 3b(c) 6 170 - 175 N

PURPOSES GALLONS
0307 DIESEL FUEL FOR FARMING 3b(d) 12 176 - 187 N

CR. AMOUNT
0310 DIESEL FUEL TRAIN USE GALLONS 3c(c) 6 188 - 193 N
0320 DIESEL FUEL TRAIN 3c(d) 12 194 - 205 N

USE CREDIT AMOUNT
0330 DIESEL FUEL CERTAIN INTERCITY 3d(c) 6 206 - 211 N

LOCAL BUS USE GALLON
0340 DIESEL FUEL CERTAIN INTERCITY 3d(d) 12 212 - 223 N

& BUS USE CREDIT AMT
AMOUNT
0343 DIESEL FUEL EXPORTED GALLON 3e(c) 6 224 - 229 N
0347 DIESEL FUEL EXPORTED CREDIT 3e(d) 12 230 - 241 N

AMOUNT
@0350 EVIDENCE OF DYED 4 6 242 - 247 "STMbnn" OR BLANK

KEROSENE EXPLANATION
0360 EVIDENCE OF DYED 4 1 248 - 248 "X" OR BLANK

KEROSENE BOX
0370 NONTAXABLE USE OF KEROSENE 4a(a) 2 249 - 250 VALUES “02”, “06”, “07”,
TYPE “08”, “11”, “13”, “14”, “15”
OR BLANK
0380 NONTAXABLE USE OF KEROSENE 4a(c) 6 251 - 256 N

GALLONS
0399 NONTAXABLE USE OF KEROSENE 4b(c) 6 257 - 262 N

FOR FARMING PURPOSE GALLONS
0407 KEROSENE USE FARM CREDIT 4b(d) 12 263 - 274 N

AMOUNT
0409 KEROSENE USE IN BUSES GALLONS 4c(c) 6 275 - 280 N
0416 KEROSENE USE IN BUSES 4c(d) 12 281 - 292 N

CR. AMOUNT
0418 NONTAXABLE USE OF 4d(c) 6 293 - 298 N

KEROSENE EXPORTED GALLONS
0420 NONTAXABLE USE OF 4d(d) 12 299 - 310 N

KEROSENE EXPORTED
CR. AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------
0422 COMMERCIAL AVIATION 5a(c) 6 3141 - 316 N

KEROSENE GALLONS 1
0424 COMMERCIAL AVIATION 5a(d) 12 317 - 328 N

KEROSENE CR. AMOUNT 1
0426 COMMERCIAL AVIATION 5b(c) 6 329 - 334 N

KEROSENE GALLON 2
0428 COMMERCIAL AVIATION 5b(d) 12 335 - 346 N

KEROSENE CR. AMOUNT 2


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0317
0601 FORM NUMBER 6 15 - 20 "4136bb"
0602 PAGE NUMBER 5 21 - 25 "PG02b"
0603 EMPLOYER DENTIFICATION NUMBER 9 26 - 34 N

(EIN) nnnnnnnnn

0000001
0608 UNDYED DIESEL FUEL 6 12 43 - 54 A/N

REGISTRATION NO.
@0610 EVIDENCE OF DYED DIESEL 6 6 55 - 60 "STMbnn" OR BLANK

FUEL EXPLANATION
0615 EVIDENCE OF DYED DIESEL 6 1 61 - 61 "X" OR BLANK

FUEL EXCEPTION BOX
0620 USE OF UNDYED DIESEL BY 6a(c) 6 62 - 67 N

STATE OR LOCAL GOV GALLONS
0625 USE OF UNDYED DIESEL BY 6a(d) 12 68 - 79 N

STATE OR LOCAL GOV CR AMT
@0630 CUSTOMER INFORMATION 6a 6 80 - 85 "STMbnn" OR BLANK

ATTACHMENT
0635 USE UNDYED DIESEL 6b(c) 6 86 - 91 N

INTERCITY BUSES GALLONS
0640 USE UNDYED DIESEL 6b(d) 12 92 - 103 N

INTERCITY BUSES CR. AMOUNT
0645 UNDYED KEROSENE 7 12 104 - 115 A/N

REGISTRATION NUMBER
@0650 EVIDENCE OF DYED KEROSENE 7 6 116 - 121 “STMbnn" OR BLANK

EXPLANATION
0655 EVIDENCE OF DYED KEROSENE 7 1 122 - 122 "X" OR BLANK

EXCEPTION BOX
0660 USE OF UNDYED KERO BY 7a(c) 6 123 - 128 N

STATE OR LOCAL GOVT GALLONS
@0665 CUSTOMER INFORMATION 7a 6 129 - 134 "STMbnn" OR BLANK

ATTACHMENT
0670 KEROSENE SALES FROM BLOCKED 7b(c) 6 135 - 140 N

PUMP GALLONS
0680 SALES BY VENDORS OF UNDYED 7b(d) 12 141 - 152 N

KEROSENE CR. AMOUNT
0685 UNDYED KEROSENE USE 7c(c) 6 153 - 158 N

IN CERTAIN BUSES GALLONS
0695 UNDYED KEROSENE USE 7c(d) 12 159 - 170 N

IN CERTAIN BUSES CR. AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------
0705 SALES BY VENDORS OF 8 12 171 - 182 A/N

KEROSENE FOR USE OF
AVIATION REGISTRATION NO.
0715 USED IN COMMERCIAL 8a(c) 6 183 - 188 N

AVIATION GALLONS TYPE 1
0725 USED IN COMMERCIAL 8a(d) 12 189 - 200 N

AVIATION CR. AMOUNT TYPE 1
0745 OTHER USE IN COMMERICAL 8b(c) 6 201 - 206 N

AVIATION GALLONS TYPE 2
0750 OTHER USE IN COMMERCIAL 8b(d) 12 207 - 218 N

AVIATION CR. AMOUNT TYPE 2
0755 NONEXEMPT USE GALLONS 8c(c) 6 219 - 224 N
0757 NONEXEMPT USE CR. AMOUNT 8c(d) 12 225 - 236 N
0759 OTHER NONTAXABLE USE TYPE 1 8d(a) 2 237 - 238 VALUES “01”, “09”, “10”, “11”,
“13”, “14”, “15”, OR BLANK
0760 OTHER NONTAXABLE USE 8d(c) 6 239 - 244 N

GALLONS 1
0764 OTHER NONTAXABLE USE 8d(d) 12 245 - 256 N

CR. AMOUNT 1
0768 OTHER NONTAXABLE USE TYPE 2 8e(a) 2 257 - 258 VALUES “01”, “09”, “10”, “11”
“13”, “14”, “15”, OR BLANK
0770 OTHER NONTAXABLE USE 8e(c) 6 259 - 264 N

GALLONS 2
0775 OTHER NONTAXABLE USE 8e(d) 12 265 - 276 N

CR. AMOUNT 2
0785 NONCOMM. AVIATION 9a(a) 2 277 - 278 VALUES “01”, “09”, “10”, “11”,
KEROSENE USE TYPE 1 “13”, “15”, “16”, OR BLANK
0790 NONCOMM. AVIATION 9a(c) 6 279 - 284 N |

KEROSENE: GALLONS 1
0795 NONCOMM AVIATION 9a(d) 12 285 - 296 N

KEROSENE: CR. AMOUNT 1
0810 NONCOMM. AVIATION 9b(a) 2 297 - 298 VALUES “01”, “09”, “10”, “11”,
KEROSENE USE TYPE 2 “13”, “15”, “16”, OR BLANK
0815 NONCOMM. AVIATION 9b(c) 6 299 - 304 N

KEROSENE: GALLONS 2
0825 NONCOMM. AVIATION 9b(d) 12 305 - 316 N

KEROSENE: CR. AMOUNT 2


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0512
0878 FORM NUMBER 6 15 - 20 "4136bb"
0879 PAGE NUMBER 5 21 - 25 "PG03b"

(EIN) nnnnnnnnn

0000001
0885 CERTAIN INTERCITY AND LOCAL 11a(c) 6 43 - 48 N

BUSES GALLONS
0890 USE OF LPG IN CERTAIN 11a(d) 12 49 - 60 N

INTERCITY AND BUSES
CREDIT AMT
0900 QUALIFIED LOCAL AND SCHOOL 11b(c) 6 61 - 66 N

BUSES GALLONS
0910 USE OF LPG IN QUALIFIED LOCAL 11b(d) 12 67 - 78 N

OR SCHOOL BUSES CREDIT AMOUNT
0920 LPG OTHER NONTAXABLE USE 11c(a) 2 79 - 80 VALUES “01”, “02”, “04”,
TYPE “07”, “13”, “14”, “15”
OR BLANK
0930 LPG OTHER NONTAXABLE USE 11c(c) 6 81 - 86 N

GALLONS
0940 LPG OTHER NONTAXABLE USE 11c(d) 12 87 - 98 N

CR. AMOUNT
0950 ALCOHOL FUEL MIXTURE 12 12 99 - 110 A/N

REGISTRATION NO.
0960 ALCOHOL MIXTURES 12a(c) 6 111 - 116 N

ETHANOL GALLONS
0970 ALCOHOL MIXTURES 12a(d) 12 117 - 128 N

ETHANOL CR. AMOUNT
0980 ALCOHOL MIXTURES OTHER THAN 12b(c) 6 129 - 134 N

ETHANOL GALLONS
0990 ALCOHOL MIXTURES OTHER THAN 12b(d) 12 135 - 146 N

ETHANOL CR. AMOUNT
3010 BIODIESEL MIXTURE 13 12 147 - 158 A/N

REGISTRATION NO.
3020 BIODIESEL MIX GALLONS 13a(c) 6 159 - 164 N
3030 BIODIESEL MIX CR. AMOUNT 13a(d) 12 165 - 176 N
3040 AGRI-BIODIESEL MIX GALLONS 13b(c) 6 177 - 182 N
3050 AGRI-BIODIESEL MIX CR. AMOUNT 13b(d) 12 183 - 194 N


---- ------------------------------ ---- ------ ---- ---- --------------------
3060 RENEWABLE DIESEL MIX GALLONS 13c(c) 6 195 - 200 N
3070 RENEWABLE DIESEL MIX CR. 13c(d) 12 201 - 212 N

AMOUNT
3199 LPG USE TYPE LITERAL 14a(a) 3 213 - 215 BUS OR BLANK
3200 LPG USE TYPE 14a(a) 2 216 - 217 “01”, “02”, “04”, “05”,
“06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3210 LPG GALLONS 14a(c) 6 218 - 223 N
3220 LPG CR. AMOUNT 14a(d) 12 224 - 235 N
3239 P SERIES FUELS USE TYPE 14b(a) 3 236 - 238 BUS OR BLANK
LITERAL
3240 P SERIES FUELS USE TYPE 14b(a) 2 239 - 240 “01”, “02”, “04”, “05”,
“06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3260 P SERIES FUELS GALLONS 14b(c) 6 241 - 246 N
3280 P SERIES FUELS CR. AMOUNT 14b(d) 12 247 - 258 N
3299 CNG USE TYPE LITERAL 14c(a) 3 259 - 261 BUS OR BLANK
3300 COMPRESSSED NATURAL GAS 14c(a) 2 262 - 263 “01”, “02”, “04”, “05”,
USE TYPR “06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3320 COMPRESSED NATURAL GAS 14c(c) 6 264 - 269 N

GALLONS
3340 COMPRESSED NATURAL GAS CR. 14c(d) 12 270 - 281 N

AMOUNT
3359 LIQUEFIED HYDROGEN USE TYPE 14d(a) 3 282 - 284 BUS OR BLANK
LITERAL
3360 LIQUEFIED HYDROGEN USE TYPE 14d(a) 2 285 - 286 “01”, “02”, “04”, “05”,
“06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3380 LIQUEFIED HYDROGEN GALLONS 14d(c) 6 287 - 292 N
3400 LIQUEFIED HYDROGEN CR. AMOUNT 14d(d) 12 293 - 304 N
3419 LIQUEFIED FUEL FROM COAL 14e(a) 3 305 - 307 BUS OR BLANK
USE TYPE LITERAL
3420 LIQUID FUEL FROM COAL 14e(a) 2 308 - 309 “01”, “02”, “04”, “05”,
USE TYPE “06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3440 LIQUID FUEL FROM COAL GALLONS 14e(c) 6 310 - 315 N
3460 LIQUID FUEL FROM COAL CR. 14e(d) 12 316 - 327 N

AMOUNT
3479 LIQUEFIED HYDROCARBONS USE 14f(a) 3 328 - 330 BUS OR BLANK

TYPE LITERAL
3480 LIQUID HYDROCARBONS USE TYPE 14f(a) 2 331 - 332 “01”, “02”, “04”, “05”,
“06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3500 LIQUID HYDROCARBONS GALLONS 14f(c) 6 333 - 338 N


---- ------------------------------ ---- ------ ---- ---- --------------------
3520 LIQUID HYDROCARBONS CR. 14f(d) 12 339 - 350 N

AMOUNT
3539 LIQUEFIED NATURAL GAS USE 14g(a) 3 351 - 353 BUS OR BLANK
TYPE LITERAL
3540 LIQUEFIED NATURAL GAS USE 14g(a) 2 354 - 355 “01”, “02”, “04”, “05”,
TYPE “06”, “07”, “11”, “13”, “14”, “15”
OR BLANK
3560 LIQUEFIED NATURAL GAS 14g(c) 6 356 - 361 N

GALLONS
3580 LIQUEFIED NATURAL GAS CR. 14g(d) 12 362 - 373 N

AMOUNT
3600 ALTERNATIVE FUEL CR. 15 12 374 - 385 A/N

REG. NO. AFTER
SEPT. 30, 2006
3620 LPG GALLONS 15a(c) 6 386 - 391 N
3640 LPG CR. AMOUNT 15a(d) 12 392 - 403 N
3660 P SERIES FUEL GAL. 15b(c) 6 404 - 409 N
3680 P SERIES FUEL CR. AMOUNT 15b(d) 12 410 - 421 N
3700 COMPRESSED NATURAL GAS 15c(c) 6 422 - 427 N

GALLONS
3720 COMPRESSED NATURAL GAS CR. 15c(d) 12 428 - 439 N

AMOUNT
3740 LIQUEFIED HYDROGEN GALLONS 15d(c) 6 440 - 445 N
3760 LIQUEFIED HYDROGEN CR. 15d(d) 12 446 - 457 N

AMOUNT
3780 LIQUID FUEL FROM COAL 15e(c) 6 458 - 463 N

GALLONS
3800 LIQUID FUEL FROM COAL CR. 15e(d) 12 464 - 475 N

AMOUNT
3820 LIQUID HYDROCARBONS GALLONS 15f(c) 6 476 - 481 N
3840 LIQUID HYDROCARBONS CR. 15f(d) 12 482 - 493 N

AMOUNT
3860 LIQUEFIED NATURAL GAS 15g(c) 6 494 - 499 N

GALLONS
3880 LIQUEFIED NATURAL GAS CR. 15g(d) 12 500 - 511 N

AMOUNT


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0264
3891 FORM NUMBER 6 15 - 20 "4136bb"
3892 PAGE NUMBER 5 21 - 25 "PG04b"

(EIN) nnnnnnnnn

0000001
3900 REGISTERED CREDIT CARD 16 12 43 - 54 A/N

ISSUERS REGISTRATION NO.
3920 DIESEL FUEL FOR STATE OR 16a(c) 6 55 - 60 N

LOCAL GOVERNMENT GALLONS
3940 DIESEL FUEL FOR STATE OR 16a(d) 12 61 - 72 N

LOCAL GOVERNMENT CREDIT AMT
3960 KEROSENE FUEL SOLD FOR STATE 16b(c) 6 73 - 78 N

OR LOCAL GOVERNMENT GALLONS
3980 KEROSENE FUEL SOLD FOR STATE 16b(d) 12 79 - 90 N

OR LOCAL GOVERNMENT CREDIT AMT
4000 KEROSENE USE IN AVIATION FOR 16c(c) 6 91 - 96 N

STATE OR LOCAL GOVERNMENT
GALLONS
4020 KEROSENE USE IN AVIATION FOR 16c(d) 12 97 - 108 N

STATE OR LOCAL GOVERNMENT
CR. AMT
4040 GASOLINE SOLD FOR STATE OR 16d(c) 6 109 - 114 NO ENTRY

LOCAL GOVERNMENT OR NONPROFIT
GALLONS
4060 GASOLINE SOLF FOR STATE OR 16d(d) 12 115 - 126 NO ENTRY

LOCAL GOVERNMENT OR NONPROFIT
CR. AMOUNT
4080 AVIATION GASOLINE SOLD FOR 16e(c) 6 127 - 132 NO ENTRY

STATE OR LOCAL GOVERNMENT OR
NONPROFIT GALLONS
4100 AVIATION GASOLINE SOLD FOR 16e(d) 12 133 - 144 NO ENTRY

STATE OR LOCAL GOVERNMENT OR
NONPROFIT CR. AMOUNT
4119 DIESEL WATER-FULE 17a(a) 3 145 - 147 BUS OR BLANK

EMULSION NONTAX.USE
LITERAL
4120 DIESEL-WATER FUEL EMULSION 17a(a) 2 148 - 149 “01”, “02”, “05”, “06”, “07”, “08”,
NONTAXBLE USE TYPE “11”, “13”,“14”,“15”
OR BLANK
4140 DIESEL-WATER FUEL EMULSION 17a(c) 6 150 - 155 N

NONTAXABLE GALLONS


---- ------------------------------ ---- ------ ---- ---- --------------------
4160 DIESEL-WATER FUEL EMULSION 17a(d) 12 156 - 167 N

NONTAXABLE CR. AMOUNT
4180 DIESEL-WATER EXPORT GALLONS 17b(c) 6 168 - 173 N
4200 DIESEL-WATER EXPORT 17b(d) 12 174 - 185 N

CR. AMOUNT
4220 DIESEL-WATER FUEL EMULSION 18 12 186 - 197 A/N

BLENDING REGISTRATION NO.
4240 DIESEL-WATER FUEL EMULSION 18a(c) 6 198 - 203 N

BLENDING GALLONS
4260 DIESEL-WATER FUEL EMULSION 18a(d) 12 204 - 215 N

BLENDING CR. AMOUNT
4280 EXPORTED DYED DIESEL FUEL 19a(c) 6 216 - 221 N

GALLONS
4300 EXPORTED DYED DIESEL FUEL 19a(d) 12 222 - 233 N

CR. AMOUNT
4320 EXPORTED DYED KEROSENE 19b(c) 6 234 - 239 N

GALLONS
4340 EXPORTED DYED KEROSENE 19b(d) 12 240 - 251 N

CR. AMOUNT
4360 TOTAL INCOME TAX CR. AMOUNT 20 12 252 - 263 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0641
0000 RECORD IDENTIFICATION 6 9 - 14 "FRMbbb"
0001 FORM NUMBER 6 15 - 20 "4255bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

nnnnnnnnn

0000001 -
9999999

0010 PROPERTY DESCRIPTION 1 A 56 52 - 107 A/N
+0020 ORIGINAL RATE 1 1A 6 108 - 113 N
+0023 COST OR OTHER BASIS 1 2A 12 114 - 125 N
+0080 ORIGINAL CREDIT 1 3A 12 126 - 137 N
+0084 DATE PROPERTY PLACED IN 4A 8 138 - 145 YYYYMMDD

SERVICE 1
+0090 DATE PROPERTY 5A 8 146 - 153 YYYYMMDD

QUALIFICATION 1
+0100 NUMBER OF FULL YEARS 6A 2 154 - 155 N, "00" OR BLANK

BETWEEN DATES 1
+0110 RECAPTURE PERCENTAGE 1 7A 6 156 - 161 N
+0120 TENTAVTIVE RECAPTURE TAX 1 8A 12 162 - 173 N
0130 PROPERTY DESCRIPTION 2 B 56 174 - 229 A/N
0140 ORIGINAL RATE 2 1B 6 230 - 235 N
0143 COST OR OTHER BASIS 2 2B 12 236 - 247 N
0200 ORIGINAL CREDIT 2 3B 12 248 - 259 N
0204 DATE PROPERTY PLACED IN 4B 8 260 - 267 YYYYMMDD

SERVICE 2
0210 DATE PROPERTY 5B 8 268 - 275 YYYYMMDD

QUALIFICATION 2
0220 NUMBER OF FULL YEARS 6B 2 276 - 277 N, "00" OR BLANK

BETWEEN DATES 2
0230 RECAPTURE PERCENTAGE 2 7B 6 278 - 283 N
0240 TENTATIVE RECAPTURE TAX 2 8B 12 284 - 295 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0250 PROPERTY DESCRIPTION 3 C 56 296 - 351 A/N
0260 ORIGINAL RATE 3 1C 6 352 - 357 N
0263 COST OR OTHER BASIS 3 2C 12 358 - 369 N
0320 ORIGINAL CREDIT 3 3C 12 370 - 381 N
0324 DATE PROPERTY PLACED 4C 8 382 - 389 YYYYMMDD

IN SERVICE 3
0330 DATE PROPERTY 5C 8 390 - 397 YYYYMMDD

QUALIFICATION 3
0340 NUMBER OF FULL YEARS 6C 2 398 - 399 N, "00" OR BLANK

BETWEEN DATES 3
0350 RECAPTURE PERCENTAGE 3 7C 6 400 - 405 N
0360 TENTATIVE RECAPTURE TAX 3 8C 12 406 - 417 N
0370 PROPERTY DESCRIPTION 4 D 56 418 - 473 A/N
*0375 ADDITIONAL PROPERTY D 6 474 - 479 "STMbnn" OR BLANK

DESCRIPTION
0380 ORIGINAL RATE 4 1D 6 480 - 485 N
0383 COST OR OTHER BASIS 4 2D 12 486 - 497 N
0440 ORIGINAL CREDIT 4 3D 12 498 - 509 N
0444 DATE PROPERTY PLACED 4D 8 510 - 517 YYYYMMDD

IN SERVICE 4
0450 DATE PROPERTY 5D 8 518 - 525 YYYYMMDD

QUALIFICATION 4
0460 NUMBER OF FULL YEARS 6D 2 526 - 527 N, "00" OR BLANK

BETWEEN DATES 4
0470 RECAPTURE PERCENTAGE 4 7D 6 528 - 533 N
0480 TENTATIVE RECAPTURE TAX 4 8D 12 534 - 545 N
0483 "TAX FROM ATTACHED" LITERAL 9 17 546 - 562 "TAX FROM ATTACHED"
OR BLANK
0486 TAX AMOUNT 9 12 563 - 574 N
0490 TENTATIVE TOTAL RECAPTURE TAX 9 12 575 - 586 N
*0495 RECAPTURE TAX STATEMENT 10 6 587 - 592 "STMbnn" OR BLANK
0500 TAX FROM PROPERTY CEASING TO 10 12 593 - 604 N

BE AT RISK
0510 TOTAL RECAPTURE TAX 11 12 605 - 616 N
0520 PORTION OF ORIGINAL CREDIT 12 12 617 - 628 N
0530 TOTAL TAX INCREASE 13 12 629 - 640 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0871
0001 FORM NUMBER 6 15 - 20 "4562bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER (PARTNERSHIP'S EIN) nnnnnnnnn

0000001 - 9999999
0008 BUSINESS OR ACTIVITY 30 43 - 72 A/N

0011 MAXIMUM AMOUNT 1 12 82 - 93 N (ENTER $108,000, UNLESS |

EXCEPTION APPLIES)
0013 THRESHOLD COST 3 12 94 - 105 N (ENTER $430,000, UNLESS |

EXCEPTION APPLIES)
0030 TOTAL COST OF SEC 179 PT I 12 106 - 117 N

PROPERTY PLACED IN SERVICE 2
DURING TAX YEAR
0040 REDUCTION IN LIMITATION PT I 12 118 - 129 N

0050 DOLLAR LIMITATION PT I 12 130 - 141 N

FOR TAX YEAR 5
0060 DESCRIPTION PT I 20 142 - 161 A/N

PROPERTY 1 6(a)
0070 DEPRECIATION COST PT I 12 162 - 173 N

PROPERTY 1 6(b)
0080 DEPRECIATION ELECTED COST PT I 12 174 - 185 N

PROPERTY 1 6(c)
0090 DESCRIPTION PT I 20 186 - 205 A/N

PROPERTY 2 6(a)
0100 DEPRECIATION COST PT I 12 206 - 217 N

PROPERTY 2 6(b)
0110 DECRECIATION ELECTED COST PT I 12 218 - 229 N

PROPERTY 2 6(c)
*0115 ATTACH ADDT'L INFORMATION PT I 6 230 - 235 "STMbnn" OR BLANK
NOTE: USE FIELD #0115 AS A STATEMENT (STM) REFERENCE IF ADDITIONAL

INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART I.
0120 LISTED PROPERTY PT I 12 236 - 247 N

(AMOUNT FROM LINE 27) 7


---- ------------------------------ ---- ------ ---- ---- --------------------
0130 TOTAL ELECTED COST OF PT I 12 248 - 259 N

SEC 179 PROPERTY 8
(ADD LINES 6c AND 7c)
0140 TENTATIVE DEDUCTION PT I 12 260 - 271 N

(LESSER OF LINE 5 OR 8) 9
0150 CARRYOVER OF PT I 12 272 - 283 N

DISALLOWED DEDUCTION 10
FROM LINE 13 OF PY FORM 4562
0160 TAXABLE INCOME LIMITATION PT I 12 284 - 295 N

FOR TAX YEAR 11
0170 SEC 179 EXPENSE DEDUCTION PT I 12 296 - 307 NO ENTRY

(NOT APPLICABLE TO ESTATES 12
OR TRUSTS)
0180 CARRYOVER OF DISALLOWED PT I 12 308 - 319 N

DEDUCTION TO 199X 13
(ADD LINES 9 AND 10
LESS LINE 12)
0181 SPECIAL ALLOWANCE PT II 12 320 - 331 N

FOR NY LIBERTY & GULF OPPT 14
ZONE
*0182 ADDITIONAL INFORMATION FOR PT II 6 332 - 337 "STMbnn" OR BLANK

SPECIAL ALLOWANCE 14
0183 PROPERTY SUBJECT TO PT II 12 338 - 349 N

SECTION 168(f)(1) 15
ELECTION
@0184 PROPERTY SUBJECT TO PT II 6 350 - 355 "STMbnn" OR

SECTION 168(f)(1) 15 BLANK
ELECTION
0186 OTHER DEPRECIATION (INCLUDING PT II 12 356 - 367 N

ACRS) 16
0187 MACRS DEDUCTIONS FOR ASSETS PT III 12 368 - 379 N

PLACED IN SERVICE 17
0188 GROUP ANY ASSETS PT III 1 380 - 380 "X" OR BLANK

18
0190 MACRS 3-YR PROPERTY PT III 12 381 - 392 N

BASIS FOR DEPRECIATION 19a(c)

RECOVERY PERIOD 19a(d)
0210 MACRS 3-YR PROPERTY PT III 2 395 - 396 "HY", "MQ" OR "MM"
CONVENTION 19a(e)
0220 MACRS 3-YR PROPERTY PT III 7 397 - 403 A/N

METHOD 19a(f)
0230 MARCS 3-YR PROPERTY PT III 12 404 - 415 N

DEPRECIATION DEDUCTION 19a(g)

BASIS FOR DEPRECIATION 19b(c)

RECOVERY PERIOD 19b(d)


---- ------------------------------ ---- ------ ---- ---- --------------------
CONVENTION 19b(e)

METHOD 19b(f)

DEPRECIATION DEDUCTION 19b(g)

BASIS FOR DEPRECIATION 19c(c)

RECOVERY PERIOD 19c(d)
CONVENTION 19c(e)

METHOD 19c(f)

DEPRECIATION DEDUCTION 19c(g)

BASIS FOR DEPRECIATION 19d(c)

RECOVERY PERIOD 19d(d)
10-YEAR PROPERTY 19d(e)
CONVENTION

METHOD 19d(f)

DEPRECIATION DEDUCTION 19d(g)

BASIS FOR DEPRECIATION 19e(c)

RECOVERY PERIOD 19e(d)
CONVENTION 19e(e)

METHOD 19e(f)

DEPRECIATION DEDUCTION 19e(g)

BASIS FOR DEPRECIATION 19f(c)

RECOVERY PERIOD 19f(d)
CONVENTION 19f(e)


---- ------------------------------ ---- ------ ---- ---- --------------------
0470 MACRS 20-YR PROPERTY PT III 7 572- 578 A/N

METHOD 19f(f)

DEPRECIATION DEDUCTION 19f(g)

BASIS FOR DEPRECIATION 19g(c)
CONVENTION 19g(e)

DEPRECIATION DEDUCTION 19g(g)
0490 MACRS RESIDENTIAL RENTAL PT III 6 617 - 622 FORMAT: YYYYMM or

PROPERTY 1 19h(b) BLANK
DATE PLACED IN SERVICE
0500 MACRS RESIDENTAL RENTAL PT III 12 623 - 634 N

PROPERTY 1 19h(c)
BASIS FOR DEPRECIATION
0510 MACRS RESIDENTIAL RENTAL PT III 12 635 - 646 N

PROPERTY 1 19h(g)
DEPRECIATION DEDUCTION
0520 MACRS RESIDENTAL RENTAL PT III 6 647 - 652 FORMAT: YYYYMM or

PROPERTY 2 19h(b) BLANK

PROPERTY 2 19h(c)

PROPERTY 2 19h(g)
DEDUCTION DEPRECIATION
0550 MACRS NONRESIDENTIAL PT III 6 677 - 682 FORMAT: YYYYMM or

PROPERTY 1 19i(b) BLANK
0560 MACRS NONRESIDENTIAL PT III 12 683 - 694 N

PROPERTY 1 19i(c)

PROPERTY 1 19i(g)
0580 MACRS NONRESIDENTIAL PT III 6 707 - 712 FORMAT: YYYYMM or

PROPERTY 2 19i(b) BLANK

PROPERTY 2 19i(c)

PROPERTY 2 19i(d)
RECOVERY PERIOD


---- ------------------------------ ---- ------ ---- ---- --------------------

PROPERTY 2 19i(g)
0610 ADS (CLASS LIFE) PT III 12 739 - 750 N

BASIS FOR DEPRECIATION 20a(c)

RECOVERY PERIOD 20a(d)
0630 ADS (CLASS LIFE) PT III 2 753 - 754 "HY", "MQ" OR "MM"
CONVENTION 20a(e)

DEDUCTION DEPRECIATION 20a(g)
0650 ADS (12-YR) PT III 12 767 - 778 N

BASIS FOR DEPRECIATION 20b(c)
0660 ADS (12 YEAR) PT III 2 779 - 780 "HY", "MQ" OR "MM"
CONVENTION 20b(e)
0670 ADS (12-YEAR) PT III 12 781 - 792 N

DEPRECIATION DEDUCTION 20b(g)
0680 ADS (40-YEAR) PT III 6 793 - 798 FORMAT: YYYYMM or

DATE PLACED IN SERVICE 20c(b) BLANK
0690 ADS (40-YEAR) PT III 12 799 - 810 N

BASIS FOR DEPRECIATION 20c(c)
0700 ADS (40-YEAR) PT III 12 811 - 822 N

DEPRECIATION DEDUCTION 20c(g)
*0705 ATTACH ADDT'L LISTED PROPERTY PT III 6 823 - 828 "STMbnn" OR

SEC B BLANK
19a-19i
NOTE: USE FIELD #0705 AS A STATEMENT (STM) REFERENCE. IF ADDITIONAL

INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART II, SEC. B,
LINES 15a-15i. A MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE
ALLOWED.
0760 LISTED PROPERTY PT IV 12 829 - 840 N

(AMOUNT FROM LINE 28) 21
0770 TOTAL PT IV 12 841 - 852 N

22
0780 ASSETS PT IV 12 853 - 864 N

23
*0790 50 YEAR PROPERTY PT II 6 865 - 870 "STMbnn" OR

c BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0899
0801 FORM NUMBER 6 15 - 20 "4562bb"
0802 PAGE NUMBER 5 21 - 25 "PG02b"

NUMBER nnnnnnnnn

0000001 - 9999999
0810 EVIDENCE FOR BUSINESS PT V 1 43 - 43 "X" OR BLANK

USE OF LISTED PROPERTY SEC A
(YES BOX) 24(a)
0815 EVIDENCE FOR BUSINESS USE OF PT V 1 44 - 44 "X" OR BLANK

LISTED PROPERTY (NO BOX) SEC A
24(a)
0820 EVIDENCE WRITTEN PT V 1 45 - 45 "X" OR BLANK

(YES BOX) SEC A
24(b)
0825 EVIDENCE WRITTEN (NO BOX) PT V 1 46 - 46 "X" OR BLANK

SEC A
24(b)
0830 SPECIAL ALLOWANCE FOR PT IV 12 47 - 58 N

NY LIBERTY OR GULF OPPT 25
ZONE
0840 DEPRECIATION ITEM 1 PT V 10 59 - 68 A/N

DESCRIPTION SEC A
26(a)
0850 DEPRECIATION ITEM 1 PT V 8 69 - 76 FORMAT: YYYYMMDD or

DATE PLACED IN SERVICE SEC A BLANK
26(b)
0860 DEPRECIATION ITEM 1 PT V 6 77 - 82 N

BUSINESS USE PERCENTAGE SEC A
26(c)

COST OR OTHER BASIS SEC A
26(d)

BASIS - BUSINESS USE SEC A
26(e)

RECOVERY PERIOD SEC A
26(f)


---- ------------------------------ ---- ------ ---- ---- --------------------

METHOD/CONVENTION SEC A
26(g)

DEPRECIATION DEDUCTION SEC A
26(h)

SECTION 179 EXPENSE SEC A
26(i)

DESCRIPTION SEC A
26(a)
0940 DEPRECIATION ITEM 2 PT V 8 150 - 157 FORMAT: YYYYMMDD or

26(b)

26(c)

26(d)

BASIS-BUSINESS USE SEC A
26(e)

26(f)

26(g)

26(h)

26(i)

DESCRIPTION SEC A
26(a)
1030 DEPRECIATIION ITEM 3 PT V 8 231 - 238 FORMAT: YYYYMMDD or

26(b)

26(c)

26(d)


---- ------------------------------ ---- ------ ---- ---- --------------------

26(e)

26(f)

26(g)

26(h)

26(i)
*1105 ATTACH ADDITIONAL LISTED PT V 6 302 - 307 "STMbnn" OR BLANK

PROPERTY LINE 24 SEC A
26
NOTE: USE FIELD #1105 AS A STATEMENT (STM) REFERENCE. IF ADDITIONAL

INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART V, LINE 24. A
MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE ALLOWED.

DESCRIPTION SEC A
27(a)

27(b)

27(c)

27(d)

27(e)

27(f)
1175 DEPRECIATION ITEM 1 PT V 3 358 - 360 "HY", "MQ", "MM"

METHOD/CONVENTION SEC A OR "PRE"
27(g)

27(h)

DESCRIPTION SEC A
27(a)


---- ------------------------------ ---- ------ ---- ---- --------------------

27(b)

27(c)

27(d)

27(e)

27(f)

27(g)

27(h)

DESCRIPTION SEC A
27(a)

27(b)

27(c)

27(d)

27(e)

27(f)

27(g)

27(h)


---- ------------------------------ ---- ------ ---- ---- --------------------
*1325 LISTED PROPERTY PT V 6 503 - 508 "STMbnn" OR BLANK

LINE 25 SEC A
27
NOTE: USE FIELD #1325 AS A STATEMENT (STM) REFERENCE FOR ADDITIONAL

INFORMATION OR ATTACHMENTS REQUIRED IN PART V, LINE 25.
A MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE ALLOWED.
1330 TOTAL PT V 12 509 - 520 N

(ADD AMOUNTS COL h) SEC A
28
1340 TOTAL PT V 12 521 - 532 N

(ADD AMOUNTS COL i) SEC A
29
1350 TOTAL MILES PT V 6 533 - 538 N

DRIVEN DURING YEAR SEC B
VEHICLE 1 30(a)
1360 TOTAL COMMUTING MILES PT V 6 539 - 544 N

VEHICLE 1 31(a)
1370 TOTAL OTHER PERSONAL MILES PF V 6 545 - 550 N

VEHICLE 1 32(a)
1380 TOTAL MILES DRIVEN DURING PT V 6 551 - 556 N

YEAR ADD LINES 30-32 VEHICLE 1 SEC B
33(a)
1390 WAS VEHICLE AVAILABLE PT V 1 557 - 557 "X" OR BLANK

FOR PERSONAL USE SEC B
VEHICLE 1 (YES BOX) 34(a)
1395 WAS VEHICLE AVAILABLE FOR PT V 1 558 - 558 "X" OR BLANK

PERSONAL USE - VEHICLE 1 SEC B
(NO BOX) 34(a)
1400 WAS VEHICLE USED BY MORE PT V 1 559 - 559 "X" OR BLANK

THAN 5% OWNER OR RELATED SEC B
PERSON - VEHICLE 1 (YES BOX) 35(a)
1405 WAS VEHICLE USED BY MORE THAN PT V 1 560 - 560 "X" OR BLANK
5% OWNER OR RELATED PERSON SEC B
VEHICLE 1 (NO BOX) 35(a)
1410 IS ANOTHER VEHICLE PT V 1 561 - 561 "X" OR BLANK

AVAILABLE FOR PERSONAL USE SEC B
VEHICLE 1 (YES BOX) 36(a)
1415 IS ANOTHER VEHICLE AVAILABLE PT V 1 562 - 562 "X" OR BLANK

FOR PERSONAL USE VEHICLE 1 SEC B
(NO BOX) 36(a)

VEHICLE 2 30(b)

VEHICLE 2 31(b)


---- ------------------------------ ---- ------ ---- ---- --------------------

VEHICLE 2 32(b)
1450 TOTAL MILES DRIVEN DURING YEAR PT V 6 581 - 586 N

ADD LINES 30-32 VEHICLE 2 SEC B
33(b)

VEHICLE 2 (YES BOX) 34(b)

(NO BOX) 34(b)

PERSON - VEHICLE 2 (YES BOX) 35(b)
VEHICLE 2 (NO BOX) 35(b)

VEHICLE 2 (YES BOX) 36(b)

(NO BOX) 36(b)

VEHICLE 3 30(c)

VEHICLE 3 31(c)

VEHICLE 3 32(c)

33(c)

VEHICLE 3 (YES BOX) 34(c)

(NO BOX) 34(c)

PERSON - VEHICLE 3 (YES BOX) 35(c)
VEHICLE 3 (NO BOX) 35(c)


---- ------------------------------ ---- ------ ---- ---- --------------------

VEHICLE 3 (YES BOX) 36(c)

(NO BOX) 36(c)

VEHICLE 4 30(d)

VEHICLE 4 31(d)

VEHICLE 4 32(d)

33(d)

VEHICLE 4 (YES BOX) 34(d)

(NO BOX) 34(d)

PERSON - VEHICLE 4 (YES BOX) 35(d)
VEHICLE 4 (NO BOX) 35(d)

VEHICLE 4 (YES BOX) 36(d)

(NO BOX) 36(d)

VEHICLE 5 30(e)

VEHICLE 5 31(e)

VEHICLE 5 32(e)

33(e)


---- ------------------------------ ---- ------ ---- ---- --------------------

VEHICLE 5 (YES BOX) 34(e)

(NO BOX) 34(e)

PERSON - VEHICLE 5 (YES BOX) 35(e)
VEHICLE 5 (NO BOX) 35(e)

VEHICLE 5 (YES BOX) 36(e)

(NO BOX) 36(e)

VEHICLE 6 30(f)

VEHICLE 6 31(f)

VEHICLE 6 32(f)

33(f)
*1735 ATTACH ADDITIONAL INFORMATION PT V 6 707 - 712 "STMbnn" OR BLANK

VEHICLE 6 (YES BOX) 34(f)

(NO BOX) 34(f)

PERSON - VEHICLE 6 (YES BOX) 35(f)
VEHICLE 6 (NO BOX) 35(f)

VEHICLE 6 (YES BOX) 36(f)


---- ------------------------------ ---- ------ ---- ---- --------------------

(NO BOX) 36(f)
*1768 ATTACH ADDITIONAL INFORMATION PT V 6 719 - 724 "STMbnn" OR BLANK
1770 DO YOU MAINTAIN A WRITTEN PT V 1 725 - 725 "X" OR BLANK

STATEMENT INCLUDING SEC C
COMMUTING (YES BOX) 37

STATEMENT INCLUDING COMMUTING SEC C
(NO BOX) 37

STATEMENT PROHIBITING SEC C
PERSONAL USE (YES BOX) 38

STATEMENT PROHIBITING PERSONAL SEC C
USE (NO BOX) 38
1790 DO YOU TREAT ALL USE OF PT V 1 729 - 729 "X" OR BLANK

VEHICLES BY EMPLOYEES AS SEC C
PERSONAL USE (YES BOX) 39
1795 DO YOU TREAT ALL USE OF PT V 1 730 - 730 "X" OR BLANK

VEHICLES BY EMPLOYEES AS SEC C
PERSONAL USE (NO BOX) 39
1800 DO YOU PROVIDE MORE THAN PT V 1 731 - 731 "X" OR BLANK

5 VEHICLES (YES BOX) SEC C
40
1805 DO YOU PROVIDE MORE THAN 5 PT V 1 732 - 732 "X" OR BLANK

VEHICLES (NO BOX) SEC C
40
1810 DO YOU MEET REQUIREMENTS PT V 1 733 - 733 "X" OR BLANK

CONCERNING FLEET VEHICLE OR SEC C
QUAL. AUTO DEMO USE (YES BOX) 41
1815 DO YOU MEET REQUIREMENTS PT V 1 734 - 734 "X" OR BLANK

CONCERNING FLEET VEHICLES OR SEC C
QUAL. AUTO DEMO USE (NO BOX) 41
1830 AMORTIZATION PT VI 20 735 - 754 A/N

PROPERTY 1
1840 AMORTIZATION PT VI 8 755 - 762 FORMAT: YYYYMMDD or

DATE ACQUIRED 42(b) OR BLANK
PROPERTY 1
1850 AMORTIZATION PT VI 12 763 - 774 N

COST OR OTHER BASIS 42(c)
PROPERTY 1

CODE SECTION 42(d)
PROPERTY 1


---- ------------------------------ ---- ------ ---- ---- --------------------

PERIOD OR PERCENTAGE 42(e)
PROPERTY 1
1880 AMORTIZATION FOR THIS YEAR PT VI 12 790 - 801 N

PROPERTY 1 42(f)

PROPERTY 2
1900 AMORTIZATION PT VI 8 822 - 829 FORMAT: YYYYMMDD or

DATE ACQUIRED 42(b) OR BLANK
PROPERTY 2

COST OR OTHER BASIS 42(c)
PROPERTY 2

CODE SECTION 42(d)
PROPERTY 2

PERIOD OR PERCENTAGE 42(e)
PROPERTY 2
1940 AMORTIZATION FOR THIS YEAR PT VI 12 857 - 868 N

PROPERTY 2 42(f)
1950 AMORTIZATION COSTS PT VI 12 869 - 880 N

43
1960 TOTAL PT VI 12 881 - 892 N

44
*1965 ATTACH ADDITIONAL INFORMATION PT VI 6 893 - 898 "STMbnn" OR BLANK

INFORMATION OR ATTACHMENTS ARE NEEDED IN PART VI, LINE 40.
A MAXIMUM OF 30 PAGES, 50 LINES PER PAGE ARE ALLOWED.


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0812
0001 FORM NUMBER 6 15 - 20 "4684bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999

*0020 PERSONAL USE PROPERTY 6 52 - 57 "STMbnn" OR BLANK

STATEMENT
NOTE: USE FIELD # 020 AS A STATEMENT (STM) REFERENCE IF ADDITIONAL

INFORMATION OR ATTACHMENTS ARE NEEDED IN PART A. A MAXIMUM
OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED.
0030 DESCRIPTION OF PROPERTIES 1A 56 58 - 113 A/N OR BLANK
0040 COST OR OTHER BASIS 2A 12 114 - 125 N
0050 INSURANCE 3A 12 126 - 137 N
0060 GAIN FROM CASUALTY 4A 12 138 - 149 N ***

OR THEFT
0070 FAIR MARKET VALUE 5A 12 150 - 161 N

BEFORE CASUALTY OR THEFT
0080 FAIR MARKET VALUE 6A 12 162 - 173 N

AFTER CASUALTY OR THEFT
0090 LINE 5 MINUS LINE 6 7A 12 174 - 185 N
0100 SMALLER OF LINE 2 8A 12 186 - 197 N

OR LINE 7
0110 LINE 8 MINUS LINE 3 9A 12 198 - 209 N
0120 DESCRIPTION OF PROPERTIES 1B 56 210 - 265 A/N OR BLANK
0130 COST OR OTHER BASIS 2B 12 266 - 277 N
0140 INSURANCE 3B 12 278 - 289 N
0150 GAIN FROM CASUALTY 4B 12 290 - 301 N ***

OR THEFT
0160 FAIR MARKET VALUE 5B 12 302 - 313 N



---- ------------------------------ ---- ------ ---- ---- --------------------
0170 FAIR MARKET VALUE 6B 12 314 - 325 N

0180 LINE 5 MINUS LINE 6 7B 12 326 - 337 N
0190 SMALLER OF LINE 2 8B 12 338 - 349 N

OR LINE 7
0200 LINE 8 MINUS LINE 3 9B 12 350 - 361 N
0210 DESCRIPTION OF PROPERTIES 1C 56 362 - 417 A/N OR BLANK
0220 COST OR OTHER BASIS 2C 12 418 - 429 N
0230 INSURANCE 3C 12 430 - 441 N
0240 GAIN FROM CASUALTY 4C 12 442 - 453 N ***

OR THEFT
0250 FAIR MARKET VALUE 5C 12 454 - 465 N

0260 FAIR MARKET VALUE 6C 12 466 - 477 N

0270 LINE 5 MINUS LINE 6 7C 12 478 - 489 N
0280 SMALLER OF LINE 2 8C 12 490 - 501 N

OR LINE 7
0290 LINE 8 MINUS LINE 3 9C 12 502 - 513 N
0300 DESCRIPTION OF PROPERTIES 1D 56 514 - 569 A/N OR BLANK
0310 COST OR OTHER BASIS 2D 12 570 - 581 N
0320 INSURANCE 3D 12 582 - 593 N
0330 GAIN FROM CASUALTY 4D 12 594 - 605 N ***

OR THEFT
0340 FAIR MARKET VALUE 5D 12 606 - 617 N

0350 FAIR MARKET VALUE 6D 12 618 - 629 N

0360 LINE 5 MINUS LINE 6 7D 12 630 - 641 N
0370 SMALLER OF LINE 2 8D 12 642 - 653 N

OR LINE 7
0380 LINE 8 MINUS LINE 3 9D 12 654 - 665 N
0390 TOTAL CASUALTY OR 10 12 666 - 677 N

THEFT LOSS
0400 ENTER APPLICABLE AMOUNT OR 11 12 678 - 689 N

“0” IF LOSS IS DUE TO
HURRICANE KATRINA
0410 LINE 10 MINUS LINE 11 12 12 690 - 701 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0420 COMBINE ALL LINE 12 13 12 702 - 713 N

AMOUNTS - FORM 4684
0430 COMBINE ALL LINE 4 14 12 714 - 725 N

AMOUNTS - FORM 4684
0440 COMPARISON OF LINE 14 TO 15 12 726 - 737 N

LINE 13
0450 COMPARISION OF LINE 14 TO 16 12 738 - 749 N

LINE 13
0454 ENTER LINE 12 AMOUNTS FROM PT 1 12 750 - 761 N

ALL FROM 4684 WITH ZERO ON 17
LINE 11
0455 IS LINE 17 LESS THAN LINE PT 1 1 762 - 762 “X” OR BLANK

16? NO 18
0456 IS LINE 17 LESS THAN LINE PT 1 1 763 - 763 “X” OR BLANK

16? YES 18
0457 DEDUCTION AMOUNT PT 1 12 764 - 775 N

18
0460 10% OF ADJUSTED GROSS INCOME 19 12 776 - 787 N
0470 LINE 18 MINUS LINE 19 20 12 788 - 799 N
0480 ADD LINES 17 AND 20 PT 1 12 800 - 811 N

21


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1110
0491 FORM NUMBER 6 15 - 20 "4684bb"
0492 PAGE NUMBER 5 21 - 25 "PG02b"
0493 EMPLOYEE IDENTIFICATION 9 26 - 34 N


0000001 -
9999999
*0510 BUSINESS AND INCOME 6 43 - 48 "STMbnn" OR

PRODUCING PROPERTY BLANK
NOTE: IF MORE SPACE IS NEEDED FOR SECTION B USE FIELD *510 AS A STATEMENT
(STM) REFERENCE.
0520 DESCRIPTION OF PROPERTIES PT I 56 49 - 104 A/N OR BLANK

22
0530 COST OR ADJUSTED BASIS PT I 12 105 - 116 N

23
0540 INSURANCE PT I 12 117 - 128 N

24
0550 GAIN FROM CASUALTY PT I 12 129 - 140 N ***

OR THEFT 25
0560 FAIR MARKET VALUE PT I 12 141 - 152 N

BEFORE THEFT 26

AFTER CASUALTY OR THEFT 27

28
0590 SMALLER OF LINE PT I 12 177 - 188 N

22 OR LINE 25 29
0595 FORM 8829 INDICATOR PT I 5 189 - 193 F8829 OR

30 BLANK

30
@0605 COMPUTATION OF LOSS PT I 6 206 - 211 "STMbnn"

30 OR BLANK N

22

23
0630 INSURANCE PT I 12 280 - 291 N

24


---- ------------------------------ ---- ------ ---- ---- --------------------

OR THEFT 25

BEFORE THEFT 26


28

22 OR LINE 25 29
0685 FORM 8829 INDICATOR PT I 5 352 - 356 F8829 OR BLANK

30

30

22

23
0720 INSURANCE PT I 12 437 - 448 N

24

OR THEFT 25

BEFORE THEFT 26


28

22 OR LINE 25 29

30

30

22

23
0810 INSURANCE PT I 12 594 - 605 N

24

OR THEFT 25

BEFORE THEFT 26


---- ------------------------------ ---- ------ ---- ---- --------------------


28

22 OR LINE 25 29

30

30
0880 TOTAL CASUALTY OR PT I 12 683 - 694 N

THEFT LOSS 31
0890 SHORT-CASUALTY OR PT II 25 695 - 719 A/N OR BLANK

THEFT DESCRIPTION 32(a)
(FIRST LINE)
0900 TRADE BUSINESS RENTAL PT II 12 720 - 731 N ***

ROYALTY PROPERTY 32(b)(i)
0910 SHORT-INCOME PT II 12 732 - 743 N ***

PRODUCING PROPERTY 32(b)(ii)
0920 SHORT-GAINS FROM PT II 12 744 - 755 N

CASUALTIES OR THEFTS 32(c)
0930 SHORT-CASUALTY OR PT II 25 756 - 780 A/N OR BLANK

THEFT DESCRIPTION 32(a)
(SECOND LINE)
0940 TRADE BUSINESS RENTAL PT II 12 781 - 792 N ***

ROYALTY PROPERTY 32(b)(i)
0950 SHORT-INCOME PT II 12 793 - 804 N ***

PRODUCING PROPERTY 32(b)(ii)
0960 SHORT-GAINS FROM PT II 12 805 - 816 N

0970 SHORT-TOTALS PT II 12 817 - 828 N ***

TRADE, BUSINESS, RENTAL, 33(b)
ROYALTY i
0980 SHORT-TOTALS INCOME PT II 12 829 - 840 N ***

PRODUCING PROPERTY 33(b)
ii
0990 SHORT-TOTALS FROM PT II 12 841 - 852 N

1000 PAL INDICATOR PT II 3 853 - 855 "PAL" OR BLANK

34
1010 NET GAIN OR LOSS PT II 12 856 - 867 N

34(c)

35


---- ------------------------------ ---- ------ ---- ---- --------------------
1030 AMOUNT FROM LINE 30b(ii) PT II 12 871 - 882 N

35(c)
1040 CASUALTY OR THEFT GAINS PT II 12 883 - 894 N

FROM FORM 4797 36(c)
1050 LONG-CASUALTY THEFT PT II 25 895 - 919 A/N OR BLANK

DESCRIPTION 37(a)
(FIRST LINE)
1060 TRADE, BUSINESS, RENTAL, PT II 12 920 - 931 N ***

ROYALTY PROPERTY 37(b)
i
1070 LONG TERM GAINS FROM INCOME PT II 12 932 - 943 N ***

PRODUCING PROPERTY (1) 37(b)
ii
1080 GAINS FROM CASUALTIES PT II 12 944 - 955 N

OR THEFTS 37(c)
1090 LONG-CASUALTY THEFT PT II 25 956 - 980 A/N OR BLANK

DESCRIPTION 37(a)
(SECOND LINE)
1100 TRADE, BUSINESS, RENTAL PT II 12 981 - 992 N ***

ROYALTY PROPERTY 37(b)
i
1110 LONG TERM GAINS FROM INCOME PT II 12 993 - 1004 N ***

PRODUCING PROPERTY (2) 37(b)
ii
1120 LONG-GAINS FROM CASUALTIES PT II 12 1005 - 1016 N

OR THEFTS 37(c)
1130 LONG-TOTAL LOSSES PT II 12 1017 - 1028 N ***

TRADE, BUSINESS, RENTAL, 38(b)
ROYALTY i
1140 LONG-TOTAL LOSSES INCOME PT II 12 1029 - 1040 N ***

PRODUCING PROPERTY 38(b)
ii
1150 LONG-TOTAL GAINS PT II 12 1041 - 1052 N

39
1160 LONG-LINE 17 AMOUNTS, PT II 12 1053 - 1064 N

ADD COLS. (b)(i) AND (b)(ii) 40

41(a)
1180 NET GAIN/LOSS PT II 12 1068 - 1079 N

COMBINE LINE 35(b)(i) AND 41(a)(c)
LINE 36

41(b)
1200 LINE 35 AMOUNT COL. (b)(ii) PT II 12 1083 - 1094 N

41(b)(c)


---- ------------------------------ ---- ------ ---- ---- --------------------
1210 LOSS ON LINE 37 IS EQUAL TO PT II 12 1095 - 1106 N

OR LESS THAN THE GAIN ON 42
LINE 36

42


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0903
0001 FORM NUMBER 6 15 - 20 "4797bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001

0020 GROSS PROCEEDS FROM 1 12 52 - 63 N

REAL ESTATE
0040 DESCRIPTION OF PROPERTY PT I 15 64 - 78 A/N

ITEM 1 2(a)
0050 DATE ACQUIRED PT I 8 79 - 86 FORMAT: YYYYMMDD

ITEM 1 2(b) "INHERIT" OR BLANK
0060 DATE SOLD PT I 8 87 - 94 FORMAT: YYYYMMDD

ITEM 1 2(c) OR BLANK
0070 GROSS SALES PRICE PT I 12 95 - 106 N

ITEM 1 2(d)
0080 DEPRECIATION ALLOWED PT I 12 107 - 118 N

ITEM 1 2(e)
0090 COST OR OTHER BASIS PT I 12 119 - 130 N

ITEM 1 2(f)
0100 GAIN OR LOSS PT I 12 131 - 142 N

ITEM 1 2(g)

ITEM 2 2(a)



ITEM 2 2(d)

ITEM 2 2(e)

ITEM 2 2(f)


---- ------------------------------ ---- ------ ---- ---- --------------------
0180 GAIN OR LOSS PT I 12 210 - 221 N

ITEM 2 2(g)

ITEM 3 2(a)



ITEM 3 2(d)

ITEM 3 2(e)

ITEM 3 2(f)
0260 GAIN OR LOSS PT I 12 289 - 300 N

ITEM 3 2(g)

ITEM 4 2(a)



ITEM 4 2(d)

ITEM 4 2(e)

ITEM 4 2(f)
0340 GAIN OR LOSS PT I 12 368 - 379 N

ITEM 4 2(g)
*0345 (A) DESCRIPTION OF PROPERTY PT I 6 380 - 385 "STMbnn"

OR BLANK

INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART I, LINE 2.
A MAXIMUM OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED.
0600 PT II, SECTION B, GAIN FROM PT I 12 386 - 397 N

FORM 4684 3(g)
0610 SEC 1231 GAIN PT 1 12 398 - 409 N

FORM 6252 LINE 26 OR 37 4(g)
0615 SEC 1231 GAIN/LOSS PT 1 12 410 - 421 N

FROM FORM 8824 5(g)
0620 GAIN ON LINE 32 PT I 12 422 - 433 N

6(g)


---- ------------------------------ ---- ------ ---- ---- --------------------
0650 COMBINE LINES 2 - 6 PT I 12 434 - 445 N

7(g)
0660 NONRECAPTURED LOSSES FROM PT I 12 446 - 457 N

PRIOR YEARS 8(g)

9(g)
0690 ORDINARY GAINS AND LOSSES PT II 15 470 - 484 A/N

ITEM 1
0700 ORDINARY GAINS AND LOSSES PT II 8 485 - 492 FORMAT: YYYYMMDD

DATE ACQUIRED 10(b) "INHERIT" OR BLANK
ITEM 1

ITEM 1
0720 ORDINARY GAINS AND LOSSES PT II 12 501 - 512 N

ITEM 1

DEPRECIATION ALLOWED 10(e)
ITEM 1

COST OR OTHER BASIS 10(f)
ITEM 1

ITEM 1 10(g)

ITEM 2

LOSSES DATE ACQUIRED 10(b) "INHERIT" OR BLANK
ITEM 2

ITEM 2

ITEM 2

ITEM 2

ITEM 2

ITEM 2 10(g)


---- ------------------------------ ---- ------ ---- ---- --------------------

ITEM 3

ITEM 3

ITEM 3

ITEM 3

ITEM 3

ITEM 3

ITEM 3 10(g)

ITEM 4

ITEM 4

ITEM 4

ITEM 4

ITEM 4

ITEM 4

ITEM 4 10(g)
*0995 DESCRIPTION OF PT II 6 786 - 791 "STMbnn"

PROPERTY OR BLANK
NOTE: USE FIELD # 0995 AS A STATEMENT (STM) REFERENCE IF ADDITONAL

INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART II, LINE 10.
A MAXIMUM OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED.
1250 LOSS FROM LINE 7 PT II 12 792 - 803 N ***

11


---- ------------------------------ ---- ------ ---- ---- --------------------
1260 GAIN FROM LINE 7 OR PT II 12 804 - 815 N

AMOUNT FROM LINE 8 12
1270 NET GAIN FROM LINE 31 PT II 12 816 - 827 N

13

14
1280 PT II, SECTION B, NET GAINS PT II 12 831 - 842 N

AND LOSSES FROM FORM 4684 14
1300 ORDINARY GAIN FROM PT II 12 843 - 854 N

INSTALLMENT SALES 15
FORM 6252 LINE 25 OR 36
1305 ORDINARY GAIN OR LOSS FROM PT II 12 855 - 866 N

LIKE KIND EXCHANGE 16
1340 COMBINE LINES 10-16 PT II 12 867 - 878 N

17
1350 PT II, SECTION B, TOTAL LOSS PT II 12 879 - 890 NO ENTRY

FROM FORM 4684 18(a)
1360 INDIVIDUAL RETURN PT II 12 891 - 902 NO ENTRY

GAIN OR LOSS 18(b)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1395
1381 FORM NUMBER 6 15 - 20 "4797bb"
1382 PAGE NUMBER 5 21 - 25 "PG02b"

NUMBER (PARTNERSHIP'S EIN) nnnnnnnnn

0000001
1400 DESCRIPTION OF PROPERTY PT III 40 43 - 82 A/N

PROPERTY A 19A
1410 GAIN FROM DISPOSITION PT III 8 83 - 90 FORMAT: YYYYMMDD

DATE ACQUIRED 19 A(b) OR BLANK
PROPERTY A

DATE SOLD 19 A(c) OR BLANK
PROPERTY A
1430 GROSS SALES PRICE PT III 12 99 - 110 N

PROPERTY A 20 A
1440 COST OR OTHER BASIS PT III 12 111 - 122 N

PLUS EXPENSE 21 A
PROPERTY A
1450 DEPRECIATION PT III 12 123 - 134 N

PROPERTY A 22 A
1460 ADJUSTED BASIS PT III 12 135 - 146 N

LINE 21 MINUS LINE 22 23 A
PROPERTY A
1470 TOTAL GAIN PT III 12 147 - 158 N

LINE 20 MINUS LINE 23 24 A
PROPERTY A
1480 SEC 1245 DEPRECIATION PT III 12 159 - 170 N

PROPERTY A 25a A
1490 SEC 1245 SMALLER OF PT III 12 171 - 182 N

24 OR 25a 25b A
PROPERTY A
1500 SEC 1250 ADDITIONAL PT III 12 183 - 194 N

DEPRECIATION AFTER 1975 26a A
PROPERTY A
1510 SEC 1250 APPLICABLE PT III 12 195 - 206 N

PERCENTAGE 26b A
SMALLER OF LINE 24 OR 26a
PROPERTY A


---- ------------------------------ ---- ------ ---- ---- --------------------
1520 SEC 1250 PT III 12 207 - 218 N

LINE 24 MINUS LINE 26a 26c A
PROPERTY A

DEPRECIATION AFTER 1969 26d A
BEFORE 1976
PROPERTY A

PERCENTAGE 26e A
SMALLER OF 26c OR 26d
PROPERTY A
1550 SEC 291 AMOUNT PT III 12 243 - 254 NO ENTRY

PROPERTY A 26f A
1560 ADD LINES 26b, e AND f PT III 12 255 - 266 N

PROPERTY A 26g A
1570 SEC 1252 SOIL, WATER PT III 12 267 - 278 N

AND LAND EXPENSES 27a A
PROPERTY A
1580 SEC 1252 27a TIMES PT III 12 279 - 290 N

APPLICATION PERCENTAGE 27b A
PROPERTY A

LINE 24 OR 27b 27c A
PROPERTY A
1600 SEC 1254 INTANGIBLE PT III 12 303 - 314 N

DRILLING AND DEVELOPMENT 28a A
PROPERTY A

LINE 24 OR 28a 28b A
PROPERTY A

PERCENTAGE 29a A
PROPERTY A

LINE 24 OR 29a 29b A
PROPERTY A

PROPERTY B 19 B

DATE ACQUIRED 19 B(b) OR BLANK
PROPERTY B

DATE SOLD 19 B(c) OR BLANK
PROPERTY B

PROPERTY B 20 B


---- ------------------------------ ---- ------ ---- ---- --------------------

PLUS EXPENSE 21 B
PROPERTY B

PROPERTY B 22 B

LINE 21 MINUS LINE 22 23 B
PROPERTY B

LINE 20 MINUS LINE 23 24 B
PROPERTY B

PROPERTY B 25a B

24 OR 25a 25b B
PROPERTY B

DEPRECIATION AFTER 1975 26a B
PROPERTY B

PERCENTAGE 26b B
PROPERTY B
1760 SEC 1250 PT III 12 515 - 526 N

LINE 24 MINUS LINE 26a 26c B
PROPERTY B

DEPRECIATION AFTER 1969 26d B
BEFORE 1976
PROPERTY B

PERCENTAGE 26e B
PROPERTY B

PROPERTY B 26f B

PROPERTY B 26g B
1810 SEC 1252 SOIL, PT III 12 575 - 586 N

WATER AND LAND EXPENSES 27a B
PROPERTY B

APPLICATION PERCENTAGE 27b B
PROPERTY B

LINE 24 OR 27b 27c B
PROPERTY B


---- ------------------------------ ---- ------ ---- ---- --------------------

DRILLING AND DEVELOPMENT 28a B
PROPERTY B

LINE 24 OR 28a 28b B
PROPERTY B

PERCENTAGE 29a B
PROPERTY B

LINE 24 OR 29a 29b B
PROPERTY B

PROPERTY C 19 C

DATE ACQUIRED 19 C(b) OR BLANK
PROPERTY C

DATE SOLD 19 C(c) OR BLANK
PROPERTY C

PROPERTY C 20 C

PLUS EXPENSE 21 C
PROPERTY C

PROPERTY C 22 C

LINE 20 MINUS LINE 22 23 C
PROPERTY C

LINE 20 MINUS LINE 23 24 C
PROPERTY C

PROPERTY C 25a C

24 OR 25a 25b C
PROPERTY C

DEPRECIATION AFTER 1975 26a C
PROPERTY C

PERCENTAGE 26b C
PROPERTY C
2000 SEC 1250 PT III 12 823 - 834 N

LINE 24 MINUS LINE 26a 26c C


---- ------------------------------ ---- ------ ---- ---- --------------------

DEPRECIATION AFTER 1969 26d C
BEFORE 1976
PROPERTY C

PERCENTAGE 26e C
SMALLER OF LINE 26c or 26d
PROPERTY C

PROPERTY C 26f C

PROPERTY C 26g C
2050 SEC 1252 SOIL, PT III 12 883 - 894 N

WATER AND LAND EXPENSES 27a C
PROPERTY C

APPLICATION PERCENTAGE 27b C
PROPERTY C

LINE 24 OR 27b 27c C
PROPERTY C

DRILLING AND DEVELOPMENT 28a C
PROPERTY C

LINE 24 OR 28a 28b C
PROPERTY C

PERCENTAGE 29a C
PROPERTY C

LINE 24 OR 29a 29b C
PROPERTY C

PROPERTY D 19 D

DATE ACQUIRED 19 D(b) OR BLANK
PROPERTY D

DATE SOLD 19 D(c) OR BLANK
PROPERTY D

PROPERTY D 20 D

PLUS EXPENSE 21 D
PROPERTY D


---- ------------------------------ ---- ------ ---- ---- --------------------

PROPERTY D 22 D

LINE 21 MINUS LINE 22 23 D
PROPERTY D

LINE 20 MINUS LINE 23 24 D
PROPERTY D
*2195 GAIN FROM DISPOSITION OF PT III 6 1083 - 1088 "STMbnn"

PROPERTY 19 OR BLANK
NOTE: USE FIELD # 2195 AS A STATEMENT (STM) REFERENE IF ADDITIONAL

INFORMATION OR ATTACHMENTS ARE NEEDED FOR PART III. A MAXIMUM
OF 4 PAGE RECORDS, 50 LINES PER PAGE ARE ALLOWED.

PROPERTY D 25a D

24 OR 25a 25b D
PROPERTY D

DEPRECIATION AFTER 1975 26a D
PROPERTY D

PERCENTAGE 26b D
PROPERTY D
2240 SEC 1250 PT III 12 1137 - 1148 N

LINE 24 MINUS LINE 26a 26c D
PROPERTY D

DEPRECIATION AFTER 1969 26d D
BEFORE 1976
PROPERTY D

PERCENTAGE 26e D
PROPERTY D

PROPERTY D 26f D

PROPERTY D 26g D
2290 SEC 1252 SOIL, PT III 12 1197 - 1208 N

WATER AND LAND EXPENSES 27a D
PROPERTY D

APPLICATION PERCENTAGE 27b D
PROPERTY D


---- ------------------------------ ---- ------ ---- ---- --------------------

LINE 24 OR 27b 27c D
PROPERTY D

DRILLING AND DEVELOPMENT 28a D
PROPERTY D

LINE 24 OR 28a 28b D
PROPERTY D

PERCENTAGE 29a D
PROPERTY D

LINE 24 OR 29a 29b D
PROPERTY D
2360 TOTAL GAINS ALL PROPERTIES PT III 12 1281 - 1292 N

30
2370 COLUMNS A THROUGH D PT III 12 1293 - 1304 N

31
2380 SUBTRACT LINE 31 PT III 12 1305 - 1316 N

FROM LINE 30 32
2420 EXPENSE DEDUCTION OR PT IV 12 1317 - 1328 N

RECOVERY DEDUCTION 33(a)
SEC 179
2430 EXPENSE DEDUCTION OR PT IV 12 1329 - 1340 N

RECOVERY DEDUCTION 33(b)
SEC 280F
2440 DEPRECIATION OR RECOVERY PT IV 12 1341 - 1352 N

SEC 179 34(a)
2450 DEPRECIATION OR RECOVERY PT IV 12 1353 - 1364 N

SEC 280F 34(b)

SEC 179 35(a)

SEC 280F 35(b)
*2475 RECAPTURE STATEMENT PT IV 6 1389 - 1394 "STMbnn" OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0759
0001 FORM NUMBER 6 15 - 20 "4835bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001 -
9999999
0030 ACTIVELY PARTICIPATE YES BOX A 1 52 - 52 "X" OR BLANK
0035 ACTIVELY PARTICIPATE NO BOX A 1 53 - 53 "X" OR BLANK
0040 INCOME FROM PRODUCTION OF PART I 12 54 - 65 N

LIVESTOCK, PRODUCE, GRAINS, 1
AND OTHER CROPS
0050 TOTAL COOPERATIVE PART I 12 66 - 77 N

DISTRIBUTIONS 2a
0060 TOTAL COOPERATIVE PART I 12 78 - 89 N

DISTRIBUTIONS (TAXABLE AMOUNT) 2b
0070 AGRICULTURAL PROGRAM PAYMENTS PART I 12 90 - 101 N

3a
0080 AGRICULTURAL PROGRAM PAYMENTS PART I 12 102 - 113 N

TAXABLE AMOUNT 3b
0090 CCC LOANS REPORTED UNDER PART I 12 114 - 125 N

ELECTION 4a
@0100 CCC LOANS STATEMENT PART I 6 126 - 131 "STMbnn" OR BLANK

4a
0110 CCC LOANS PART I 12 132 - 143 N

FORFEITED OR CERTIFIED 4b
0120 CCC LOANS PART I 12 144 - 155 N

TAXABLE AMOUNT 4c
0130 CROP INSURANCE PROCEEDS PART I 12 156 - 167 N

5a
0140 CROP INSURANCE PROCEEDS PART I 12 168 - 179 N

(TAXABLE AMOUNT) 5b
0160 IF ELECTION TO DEFER PART I 1 180 - 180 "X" OR BLANK

IS ATTACHED 5c


---- ------------------------------ ---- ------ ---- ---- --------------------
@0165 CROP INSURANCE PROCEEDS PART I 6 181 - 186 "STMbnn" OR BLANK

STATEMENT 5c
0170 ELECTION TO DEFER AMOUNT PART I 12 187 - 198 N

5d
0180 OTHER INCOME PART I 12 199 - 210 N

6
0190 GROSS FARM RENTS PART I 12 211 - 222 N

ADD RIGHT COLUMN LINES 1-6 7
0200 CAR AND TRUCK EXPENSES PT II 12 223 - 234 N

(FORM 4562) 8
0210 CHEMICAL PT II 12 235 - 246 N

9
0220 CONSERVATION EXPENSES PT II 12 247 - 258 NO ENTRY

10
0230 CUSTOM HIRE PT II 12 259 - 270 N

11
0240 DEPRECIATION AND SEC 179 PT II 12 271 - 282 N

EXPENSE DEDUCTION 12
0250 EMPLOYEE BENEFIT PROGRAMS PT II 12 283 - 294 N

13
0260 FEED PURCHASED PT II 12 295 - 306 N

14
0270 FERTILIZERS AND LIME PT II 12 307 - 318 N

15
0280 FREIGHT AND TRUCKING PT II 12 319 - 330 N

16
0290 GASOLINE, FUEL AND OIL PT II 12 331 - 342 N

17
0300 INSURANCE PT II 12 343 - 354 N

18
0310 MORTGAGE PT II 12 355 - 366 N

19a
0320 OTHER PT II 12 367 - 378 N

19b
*0330 FORM 1098 EXPLANATION PT II 6 379 - 384 "STMbnn"

19a OR BLANK
*0340 FORM 1098 NAME/ADDRESS PT II 6 385 - 390 "STMbnn"

19b OR BLANK
0350 LABOR HIRED PT II 12 391 - 402 N

20
0360 PENSION AND PROFIT- PT II 12 403 - 414 N

SHARING PLANS 21


---- ------------------------------ ---- ------ ---- ---- --------------------
0370 RENT OR LEASE PT II 12 415 - 426 N

VEHICLES, MACHINERY AND EQUIP 22a
0380 OTHER PT II 12 427 - 438 N

(LAND, ANIMALS, ETC) 22b
0390 REPAIRS AND MAINTENANCE PT II 12 439 - 450 N

23
0400 SEEDS AND PLANTS PURCHASED PT II 12 451 - 462 N

24
0410 STORAGE AND WAREHOUSING PT II 12 463 - 474 N

25
0420 SUPPLIES PURCHASED PT II 12 475 - 486 N

26
0430 TAXES PT II 12 487 - 498 N

27
0440 UTILITIES PT II 12 499 - 510 N

28
0450 VETERINARY FEES AND MEDICINE PT II 12 511 - 522 N

29
*0460 OTHER EXPENSES PT II 6 523 - 528 "STMbnn"

30 OR BLANK
NOTE: IF MORE THAN SIX (6) EXPLANATIONS FOR PART II ARE NECESSARY
OR THE SPACE ALLOWED IS INSUFFICIENT USE FIELD *0460 AS A
STATEMENT (STM) REFERENCE. THE STM RECORDS MUST BEGIN WITH
THE FIRST EXPLANATION.

(SPECIFY) 30a

30a

(SPECIFY) 30b

30b

(SPECIFY) 30c

30c

(SPECIFY) 30d

30d

(SPECIFY) 30e


---- ------------------------------ ---- ------ ---- ---- --------------------

30e

(SPECIFY) 30f

30f

(SPECIFY) 30g

30g
0610 TOTAL EXPENSES 31 12 718 - 729 N

ADD LINES 8-30g
0630 NET FARM RENTAL INCOME OR 32 12 733 - 744 N

(LOSS)
0640 ALL INVESTMENT IS AT RISK 33a 1 745 - 745 "X" OR BLANK
0650 SOME INVESTMENT IS NOT AT RISK 33b 1 746 - 746 "X" OR BLANK
0660 DEDUCTIBLE LOSS 33c 12 747 - 758 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0239
0001 FORM NUMBER 6 15 - 20 "4952bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001
0020 INVESTMENT INTEREST EXPENSE PT I 12 43 - 54 N

1
0030 DISALLOWED INVESTMENT PT I 12 55 - 66 N

INTEREST EXPENSE 2
0040 TOTAL INVESTMENT INTEREST PT I 12 67 - 78 N

ADD LINES 1 AND 2 3
0050 GROSS INCOME FROM PROPERTY PT II 12 79 - 90 N

HELD FOR INVESTMENT 4(a)
0053 QUALIFIED DIVIDENDS PT II 12 91 - 102 N

INCLUDED ON LINE 4a 4(b)
0057 SUBTRACT LINE 4b FROM PTII 12 103 - 114 N

LINE 4a 4(c)
0060 NET GAIN PT II 12 115 - 126 N

4(d)
0065 ELECTION LITERAL 4g 4 127 - 130 ELEC OR BLANK
0067 ELECTION LITERAL AMOUNT 4e 12 131 - 142 N
0070 SEE LINE INSTRUCTIONS ON FORM PT II 12 143 - 154 N

4(e)
0080 SUBTRACT LINE 4e PT II 12 155 - 166 N

FROM LINE 4d 4(f)
0090 AMOUNT FROM LINE 4b AND 4e PT II 12 167 - 178 N

4(g)
0100 INVESTMENT INCOME PT II 12 179 - 190 N

4(h)
0110 INVESTMENT EXPENSES PT II 12 191 - 202 N

5
0120 NET INVESTMENT PT II 12 203 - 214 N

INCOME 6
0130 INVESTMENT INT. EXPENSE PT III 12 215 - 226 N

CARRY FORWARD 7


---- ------------------------------ ---- ------ ---- ---- --------------------
0140 INVESTMENT INT. PT III 12 227 - 238 N

EXPENSE DEDUCT 8


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0827
0001 FORM NUMBER 6 15 - 20 "4970bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001
0010 NAME OF PERSON SUBJECT TO A 35 43 - 77 A/N

TRUST TAX
0020 SSN OF PERSON SUBJECT TO B 9 78 - 86 N

TRUST TAX
0030 NAME OF TRUST C 35 87 - 121 A/N
0040 STREET ADDRESS C 35 122 - 156 A/N
0050 CITY/STATE/ZIP C 33 157 - 189 A/N
0060 EMPLOYER IDENTIFICATION NUMBER D 9 190 - 198 N

(EIN)
0070 DOMESTIC TRUST INDICATOR E 1 199 - 199 "X" OR BLANK
0080 FOREIGN TRUST INDICATOR E 1 200 - 200 "X" OR BLANK
0090 BENEFICIARY DATE OF BIRTH F 8 201 - 208 YYYYMMDD
0100 NUMBER OF TRUSTS G 2 209 - 210 N
0110 PRIOR YEARS DISTRIBUTION 1 12 211 - 222 N

AMOUNT
0120 PRE-BIRTH/21 DISTRIBUTION 2 12 223 - 234 N

AMOUNT
0130 NET DISTRIBUTION AMOUNT 3 12 235 - 246 N
0140 TAX ON TRUST AMOUNT FROM LINE 4 12 247 - 258 N

3
0150 TOTAL AMOUNT 5 12 259 - 270 N
0160 TAX EXEMPT INTEREST 6 12 271 - 282 N
0170 TAXABLE AMOUNT 7 12 283 - 294 N
0180 NUMBER OF DISTRIBUTION YEARS 8 2 295 - 296 N
0190 AVERAGE ANNUAL AMOUNT 9 12 297 - 308 N

DISTRIBUTED


---- ------------------------------ ---- ------ ---- ---- --------------------
0200 MULTIPLY LINE 9 BY 25% 10 12 309 - 320 N
0210 NUMBER OF EARLIER YEARS 11 2 321 - 322 N

CONSIDERED
0220 AVERAGE AMOUNT FOR RECOMPUTING 12 12 323 - 334 N

TAX
0230 PRIOR YEAR PRE-DIST TAXABLE 13(a) 12 335 - 346 N

INCOME (a)
0240 PRIOR YEAR PRE-DIST TAXABLE 13(b) 12 347 - 358 N

INCOME (b)
0250 PRIOR YEAR PRE-DIST TAXABLE 13(c) 12 359 - 370 N

INCOME (c)
0260 PRIOR YEAR PRE-DIST TAXABLE 13(d) 12 371 - 382 N

INCOME (d)
0270 PRIOR YEAR PRE-DIST TAXABLE 13(e) 12 383 - 394 N

INCOME (e)
0280 MID YEAR DIGITS (a) PT II (a) 4 395 - 398 N
0290 MID YEAR PRE-DIST TAXABLE 14(a) 12 399 - 410 N

INCOME (a)
0300 RECOMPUTING AVERAGE REPEATED 15(a) 12 411 - 422 N

(a)
0310 RECOMPUTED TAXABLE INCOME (a) 16(a) 12 423 - 434 N
0320 INCOME TAX (a) 17(a) 12 435 - 446 N
0330 PRE-CREDIT TAX (a) 18(a) 12 447 - 458 N
0340 ADDITIONAL TAX (a) 19(a) 12 459 - 470 N
0350 TAX CREDIT (a) 20(a) 12 471 - 482 N
0360 NET TAX (a) 21(a) 12 483 - 494 N
0370 ALTERNATIVE MINIMUM TAX 22(a) 12 495 - 506 N

ADJUSTMENT (a)
0380 ADJUSTED NET TAX (a) 23(a) 12 507 - 518 N
0390 MID YEAR DIGITS (b) PT II (b) 4 519 - 522 N
0400 MID YEAR PRE-DIST TAXABLE 14(b) 12 523 - 534 N

INCOME (b)
0410 RECOMPUTING AVERAGE REPEATED 15(b) 12 535 - 546 N

(b)
0420 RECOMPUTED TAXABLE INCOME (b) 16(b) 12 547 - 558 N
0430 INCOME TAX (b) 17(b) 12 559 - 570 N
0440 PRE-CREDIT TAX (b) 18(b) 12 571 - 582 N
0450 ADDITIONAL TAX (b) 19(b) 12 583 - 594 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0460 TAX CREDIT (b) 20(b) 12 595 - 606 N
0470 NET TAX (b) 21(b) 12 607 - 618 N
0480 ALTERNATIVE MINIMUM TAX 22(b) 12 619 - 630 N

ADJUSTMENT (b)
0490 ADJUSTED NET TAX (b) 23(b) 12 631 - 642 N
0500 MID YEAR DIGITS (c) PT II (c) 4 643 - 646 N
0510 MID YEAR PRE-DIST TAXABLE 14(c) 12 647 - 658 N

INCOME (c)
0520 RECOMPUTING AVERAGE REPEATED 15(c) 12 659 - 670 N

(c)
0530 RECOMPUTED TAXABLE INCOME (c) 16(c) 12 671 - 682 N
0540 INCOME TAX (c) 17(c) 12 683 - 694 N
0550 PRE-CREDIT TAX (c) 18(c) 12 695 - 706 N
0560 ADDITIONAL TAX (c) 19(c) 12 707 - 718 N
0570 TAX CREDIT (c) 20(c) 12 719 - 730 N
0580 NET TAX (c) 21(c) 12 731 - 742 N
0590 ALTERNATIVE MINIMUM TAX 22(c) 12 743 - 754 N

ADJUSTMENT (c)
0600 ADJUSTED NET TAX (c) 23(c) 12 755 - 766 N
0610 ADJUSTED TAX 24 12 767 - 778 N
0620 AVERAGE ADJUSTED TAX 25 12 779 - 790 N
0630 ACCOUNTABLE EARLY YEARS TOTAL 26 12 791 - 802 N
0640 NET AMOUNT TAX REPEATED 27 12 803 - 814 N
0670 ACCUMULATION DIST ATTRIBUTABLE 28 12 815 - 826 N

TAX


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0426
0001 FORM NUMBER 6 15 - 20 "4972bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001-9999999
0010 RECIPIENT NAME 35 43 - 77 A/N
0020 RECIPIENT EIN 9 78 - 86 N
0024 DISTRIBUTION OF QUALIFIED PLAN 1 1 87 - 87 "X" OR BLANK

YES BOX
0026 DISTRIBUTION OF QUALIFIED PLAN 1 1 88 - 88 "X" OR BLANK

NO BOX
0030 ROLLOVER YES BOX 2 1 89 - 89 "X" OR BLANK
0040 ROLLOVER NO BOX 2 1 90 - 90 "X" OR BLANK
0042 BENEFICIARY OF QUAL 3 1 91 - 91 "X" OR BLANK

PARTICIPANT YES BOX
0044 BENEFICIARY OF QUAL 3 1 92 - 92 "X" OR BLANK

PARTICIPANT NO BOX
0084 QUAL AGE - FIVE YR MEMBER YES 4 1 93 - 93 "X" OR BLANK

BOX
0086 QUAL AGE - FIVE YR MEMBER NO 4 1 94 - 94 "X" OR BLANK

BOX
0190 PRIOR YEAR DISTRIBUTION YES 5a 1 95 - 95 "X" OR BLANK

BOX
0200 PRIOR YEAR DISTRIBUTION NO BOX 5a 1 96 - 96 "X" OR BLANK
0201 BENEFICIARY DISTRIBUTION YES 5b 1 97 - 97 "X" OR BLANK

BOX
0202 BENEFICIARY DISTRIBUTION NO 5b 1 98 - 98 "X" OR BLANK

BOX
0204 NUA LITERAL 6 3 99 - 101 "NUA" OR BLANK
0206 NUA WORKSHEET AMOUNT 6 12 102 - 113 N
0210 FORM 1099R CAPITAL GAIN 6 12 114 - 125 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0230 NUA LITERAL 8 3 138 - 140 "NUA" OR BLANK
0235 NUA INCLUDED AMOUNT 8 12 141 - 152 N
0240 ORDINARY INCOME 8 12 153 - 164 N
0250 DEATH BENEFIT EXCLUSION 9 12 165 - 176 N
0260 TOTAL TAXABLE AMOUNT 10 12 177 - 188 N
0270 ACTUARIAL VALUE 11 12 189 - 200 N
0280 ADJUSTED TOTAL TAXABLE AMOUNT 12 12 201 - 212 N
0290 50% OF ADJUSTED TAXABLE AMOUNT 13 12 213 - 224 N
0300 NET ADJUSTED TAXABLE AMOUNT 14 12 225 - 236 N
0310 20% OF NET ADJUSTED TAXABLE 15 12 237 - 248 N

AMOUNT
0320 MINIMUM DISTRIBUTION ALLOWANCE 16 12 249 - 260 N
0330 ALLOWABLE TAXABLE AMOUNT 17 12 261 - 272 N
0340 FEDERAL ESTATE TAX 18 12 273 - 284 N
0350 NET TAXABLE AMOUNT 19 12 285 - 296 N
0351 ACTUARIAL/ADJUSTED TAXABLE AMT 20 6 297 - 302 N

RATIO
0352 PERCENTAGE OF MINIMUM 21 12 303 - 314 N

DISTRIBUTION ALLOWANCE
0353 ADJUSTED ACTUARIAL VALUE 22 12 315 - 326 N
0605 10 YR METHOD TAXABLE AMOUNT 23 12 327 - 338 N
0610 10 YR METHOD LUMP SUM TAX 24 12 339 - 350 N
0620 10 YR METHOD TENTATIVE AVERAGE 25 12 351 - 362 N

TAX
0660 PERCENTAGE OF ADJUSTED 10 YR 26 12 363 - 374 N

ACTUARIAL VALUE
0670 10 YR METHOD ADJUSTED 27 12 375 - 386 N

ACTUARIAL TAX
0680 10 YR METHOD ADJUSTED AVERAGE 28 12 387 - 398 N

TAX
0690 10 YR METHOD AVERAGE TAX 29 12 399 - 410 N
0695 MULTIPLE RECIPIENT 29 3 411 - 413 "MRD" OR BLANK

DISTRIBUTION LITERAL
0705 TOTAL TAX ON LUMP-SUM 30 12 414 - 425 N

DISTRIBUTION


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0166
0001 FORM NUMBER 6 15 - 20 "5884bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

nnnnnnnnn

0000001

IDENTIFICATION NUMBER (EIN)
0040 WAGES PAID OR INCURRED (WORKED 1a 12 52 - 63 N

AT LEAST 120 HOURS BUT
FEWER THAN 400 HOURS)
0050 TOTAL WAGES (120 - 400 HOURS) 1a 12 64 - 75 N
0060 WAGES PAID OR INCURRED (WORKE 1b 12 76 - 87 N

AT LEAST 400 HOURS)
0070 TOTAL WAGES (400 HOURS OR 1b 12 88 - 99 N

MORE)
0080 SUM OF LINES 1a AND 1b 2 12 100 - 111 N
*0085 ATTACH STATEMENT 2 6 112 - 117 "STMbnn" OR

BLANK
0090 WORK OPPT. CREDITS FROM FLOW 3 12 118 - 129 N

THROUGH ENTITIES
0100 ADD LINES 2 AND 3 4 12 130 - 141 N
0110 AMOUNT ALLOCATED TO 5 12 142 - 153 N

PATRONS OF COOPERATIVE OR
BENEFICIARIES OF ESTATE OR
TRUST
0120 SUBTRACT LINE 5 FROM 6 12 154 - 165 N

LINE 4

SECTION C FORM 5884-A - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0208
0001 FORM NUMBER 6 15 - 20 "5884Ab"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001

0020 QUALIFIED KATRINA WAGES A-1a 12 52 - 63 N
0022 QUALIFIED RITA WAGES A-1b 12 64 - 75 N
0024 QUALIFIED WILMA WAGES A-1c 12 76 - 87 N
0026 TOTAL QUALIFIED WAGES A-1d 12 88 - 99 N
0030 40% OF LINE 1 A-2 12 100 - 111 N
0040 EMPLOYEE RETENTION CREDIT A-3 12 112 - 123 N

FROM PARTHERSHIPS,
S CORPORATIONS, COOPERATIVES
ESTATES AND TRUSTS
0045 FORM 1041 PORTION AMOUNT A-4 12 124 - 135 N
0050 CURRENT YEAR CREDIT A-4 12 136 - 147 N
0100 VALUE OF QUALIFIED LODGING B-5 12 148 - 159 N
0110 30% OF ABOVE B-6 12 160 - 171 N
0120 HURRICANE KATRINA HOUSING B-7 12 172 - 183 N

CREDIT FROM PARTNERSHIPS
S CORPORATIONS, COOPERATIVES,
ESTATES AND TRUSTS
0125 1041 PORTION AMOUNT B-8 12 184 - 195 N
0130 CURRENT YEAR KATRINA B-8 12 196 - 207 N

HOUSING CREDIT


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0467
0001 FORM NUMBER 6 15 - 20 "6198bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999
0020 DESCRIPTION OF ACTIVITY 80 43 - 122 A/N
0030 ORDINARY INCOME (LOSS) PT I 12 123 - 134 N

FROM ACTIVITY 1
0040 GAIN (LOSS) FROM ASSETS PT I 12 135 - 146 N

(SCHEDULE D) 2a

(FORM 4797) 2b
*0060 GAIN (LOSS) FROM ASSETS PT I 6 159 - 164 "STMbnn" OR BLANK

(OTHER FORM OR SCHEDULE) 2c
0065 CARRY FORWARD FORM NAME PT I 20 165 - 184 A/N OR BLANK

2c
+0070 GAIN (LOSS) FROM ASSETS PT I 12 185 - 196 N

(OTHER FORMS OR SCHEDULE) 2c
(AMOUNT)

(OTHER FORM OR SCHEDULE) 2c
(TOTAL)
0090 OTHER INCOME OR GAINS PT I 12 209 - 220 N

(SCHEDULE K1, FORM 1065 3
OR FORM 1120S)
0100 OTHER DEDUCTIONS OR LOSSES PT I 12 221 - 232 N ***

INCLUDING INVESTMENT INTEREST 4
EXPENSE
0110 CURRENT YEAR PROFIT (LOSS) PT I 12 233 - 244 N

FROM ACTIVITY 5
0120 ADJUSTED BASIS FIRST DAY PT II 12 245 - 256 N

OF TAX YEAR 6
0130 TAX YEAR INCREASES PT II 12 257 - 268 N

7

8


---- ------------------------------ ---- ------ ---- ---- --------------------
0150 TAX YEAR DECREASES PT II 12 281 - 292 N

9

10(a)
0170 AMOUNT AT RISK PT II 12 305 - 316 N

10(b)
0180 INVESTMENT IN ACTIVITY PT III 12 317 - 328 N

11
0190 EFFECTIVE DATE INCREASES PT III 12 329 - 340 N

12

13
0210 EFFECTIVE DATE DECREASES PT III 12 353 - 364 N

14
0220 AT RISK EFFECTIVE DATE, PT III 1 365 - 365 "X" OR BLANK

BOX 15a
0230 PRIOR YEAR FORM 6198, PT III 1 366 - 366 "X" OR BLANK
LINE 19, BOX 15b
0240 AMOUNT AT RISK PT III 12 367 - 378 N

15
0250 INCREASES SINCE PT III 1 379 - 379 "X" OR BLANK

EFFECTIVE DATE, BOX 16a
0260 INCREASES PT III 1 380 - 380 "X" OR BLANK

END OF PRIOR TAX YEAR, BOX 16b
0270 AMOUNT OF INCREASES PT III 12 381 - 392 N

16

17
0290 DECREASES SINCE PT III 1 405 - 405 "X" OR BLANK

EFFECTIVE DATE, BOX 18a
0300 DECREASES SINCE PT III 1 406 - 406 "X" OR BLANK

END OF PRIOR YEAR, BOX 18b
0310 AMOUNT OF DECREASES PT III 12 407 - 418 N

18

LINE 17 MINUS LINE 18 19(a)

19(b)
0340 AMOUNT AT RISK PT IV 12 443 - 454 N

LARGER OF LINE 10 OR LINE 19 20
0350 DEDUCTIBLE LOSS FROM PT IV 12 455 - 466 N ***

SMALLER OF LINE 5 OR 20 21


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0638
START RECORD 4 5 - 8 "****"

SENTINEL
0001 FORM NUMBER 6 15 - 20 "6252bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001-
9999999

0020 PROPERTY DESCRIPTION 1 65 52 - 116 A/N
0030 DATE ACQUIRED 2a 8 117 - 124 YYYYMMDD
0040 DATE SOLD 2b 8 125 - 132 YYYYMMDD
0050 PROPERTY SOLD TO RELATED PARTY 3 1 133 - 133 "X" OR BLANK

YES BOX
0055 PROPERTY SOLD TO RELATED PARTY 3 1 134 - 134 "X" OR BLANK

NO BOX
0060 MARKET SECURITY - YES BOX 4 1 135 - 135 "X" OR BLANK
0065 MARKET SECURITY - NO BOX 4 1 136 - 136 "X" OR BLANK
0070 SELLING PRICE 5 12 137 - 148 N
*0075 GAIN COMPUTATION SCHEDULE 5 6 149 - 154 "STMbnn" OR BLANK
0080 MORTGAGE INDEBTEDNESS 6 12 155 - 166 N
0090 LINE 5 MINUS LINE 6 7 12 167 - 178 N
0100 COST OR OTHER BASIS 8 12 179 - 190 N
0110 DEPRECIATION ALLOWED 9 12 191 - 202 N
0120 ADJUSTED BASIS 10 12 203 - 214 N
0130 COMMISSIONS/OTHER EXPENSES 11 12 215 - 226 N
0140 INCOME RECAPTURE F4797 12 12 227 - 238 N
0150 SUM OF LINES 10, 11 AND 12 13 12 239 - 250 N
0160 LINE 5 MINUS LINE 13 14 12 251 - 262 N
0170 GAIN EXCLUDED AMOUNT 15 12 263 - 274 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0180 GROSS PROFIT 16 12 275 - 286 N
0190 LINE 6 MINUS LINE 13 17 12 287 - 298 N
0200 CONTRACT PRICE 18 12 299 - 310 N
0210 GROSS PROFIT PERCENTAGE 19 6 311 - 316 N
0220 YEAR OF SALE LINE 17 AMOUNT 20 12 317 - 328 N
0230 PAYMENTS RECEIVED 21 12 329 - 340 N
0240 ADD LINES 20 AND 21 22 12 341 - 352 N
0250 PAYMENTS RECEIVED PRIOR YEAR 23 12 353 - 364 N
0260 INSTALLMENT SALE INCOME 24 12 365 - 376 N
0270 ORDINARY INCOME UNDER 25 12 377 - 388 N

RECAPTURE RULES
0280 LINE 24 MINUS LINE 25 26 12 389 - 400 N
0290 RELATED PARTY IDENTITY 27 40 401 - 440 A/N
0295 CONTINUATION DATA 27 80 441 - 520 A/N
0300 SECOND DISPOSITION - YES BOX 28 1 521 - 521 "X" OR BLANK
0305 SECOND DISPOSITION - NO BOX 28 1 522 - 522 "X" OR BLANK
0310 2ND DISP MORE THAN 2 YEARS 29a 1 523 - 523 "X" OR BLANK
AFTER 1ST DISP
0320 DATE OF DISPOSITION 29a 8 524 - 531 YYYYMMDD OR BLANK
0330 1ST DISP SALE/EXCHANGE 29b 1 532 - 532 "X" OR BLANK
0340 2ND DISP INVOLUNTARY 29c 1 533 - 533 "X" OR BLANK

CONVERSION
0350 2ND DISP AFTER DEATH OF 29d 1 534 - 534 "X" OR BLANK
ORIGINAL SELLER/BUYER
0360 DISPOSITION NOT TO AVOID TAX 29e 1 535 - 535 "X" OR BLANK
@0370 EXPLANATION OF DISP NOT TO 29e 6 536 - 541 "STMbnn" OR BLANK

AVOID TAX
0380 SELLING PRICE 30 12 542 - 553 N
0390 CONTRACT PRICE 1ST YEAR 31 12 554 - 565 N
0400 SMALLER OF LINE 30 OR 31 32 12 566 - 577 N
0410 TOTAL PAYMENTS RECEIVED 33 12 578 - 589 N
0420 LINE 32 MINUS LINE 33 34 12 590 - 601 N
0430 LINE 34 MULTIPLIED BY LINE 35 12 602 - 613 N

19 GROSS PROFIT PERCENTAGE
0440 ORDINARY INCOME LINE 35 36 12 614 - 625 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0450 LINE 35 MINUS LINE 36 37 12 626 - 637 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0442
0001 FORM NUMBER 6 15 - 20 "6478bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

nnnnnnnnn

0000001

0020 QUALIFIED ETHANOL FUEL 1(a) 12 52 - 63 N

PRODUCTION (SOLD OR USED)
0030 TOTAL QUALIFIED ETHANOL FUEL 1(c) 12 64 - 75 N
0040 ALCOHOL 190 PROOF OR GREATER 2(a) 12 76 - 87 N

AND FUEL MIXTURE
(NUMBER OF GALLONS SOLD OR USED)
0050 TOTAL ALCOHOL 190 PROOF OR 2(c) 12 88 - 99 N

GREATER AND FUEL MIXTURE
0060 LESS THAN 190 PROOF BUT AT 3(a) 12 100 - 111 N

LEAST 150 PROOF AND FUEL
MIXTURE
(NUMBER OF GALLONS SOLD OR USED)
0070 TOTAL ALCOHOL LESS THAN 190 3(C) 12 112 - 123 N

PROOF BUT AT LEAST 150 PROOF
AND FUEL MIXTURE
0080 SUM OF AMOUNTS IN COL.(c), 4(c) 12 124 - 135 N |

LINES 1, 2 AND 3
0095 ALCOHOL FUEL CREDITS FROM 5(c) 12 136 - 147 N

FLOW THROUGH ENTITIES
0105 ADD LINES 4 AND 5, 6(c) 12 148 - 159 N

COLUMN C
0115 ALCOHOL FUEL CREDITS 7(c) 12 160 - 171 N

INCLUDED ON LINE 6: PASSIVE
0125 SUBTRACT LINE 7 FROM LINE 6 8(c) 12 172 - 183 N
0135 ALCOHOL FUEL PASSIVE ACTIVITY 9(c) 12 184 - 195 N

CREDIT ALLOWED FOR TAX YEAR
0145 CARRYBACK/CARRYFORWARD OF 10(c) 12 196 - 207 N

ALCOHOL FUEL CREDIT
0150 ADD LINES 8 THROUGH 10 11(c) 12 208 - 219 N |
0160 AMOUNT ALLOCATED TO 12(c) 12 220 - 231 N |

BENEFICIARIES


---- ------------------------------ ---- ------ ---- ---- --------------------
@0165 ATTACH 1041 STATEMENT 12(c) 6 232 - 237 "STMbnn" OR

BLANK
0170 SUBTRACT LINE 12 FROM 13(c) 12 238 - 249 N |
LINE 11
0240 REGULAR TAX BEFORE CREDITS 14 12 250 - 261 N
0250 ALTERNATIVE MINIMUM TAX 15 12 262 - 273 N
0260 REGULAR TAX PLUS ALTERNATIVE 16 12 274 - 285 N

MINIMUM TAX
0350 QUALIFIED ELECTRIC VEHICLE 17c 12 310 - 321 NO ENTRY

CREDIT (FORM 8834)
0360 ALTERNATIVE MOTOR VEHICLE 17d 12 322 - 333 NO ENTRY

CREDIT (FORM 8910)
0370 ALT. FUEL VEHICLE REFUELING 17e 12 334 - 345 NO ENTRY

PROPERTY CREDIT (FORM 8911)
0380 TOTAL CREDITS: ADD 17f 12 346 - 357 N

LINES 17a THROUGH 17e
0390 NET INCOME TAX: SUBTRACT 18 12 358 - 369 N

LINE 17f FROM LINE 16
0410 NET REGULAR TAX: SUBTRACT LINE 19 12 370 - 381 N

17f FROM LINE 14
0420 ENTER 25% (.25) OF THE EXCESS 20 12 382 - 393 N

LINE 18
0430 GENERAL BUSINESS CREDIT 22 12 406 - 417 N

LINE 21
0450 CREDIT FOR CURRENT YEAR: 24 12 430 - 441 N

SMALLER OF LINE 11 OR
LINE 23 (ESTATES AND TRUSTS,
SMALLER OF LINE 13 OR 23)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0510
0001 FORM NUMBER 6 15 - 20 "6765bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001

0015 AMOUNT PAID OR INCURRED TO 1 12 52 - 63 N

ENERGY CONSORTIA AFTER 8/08/05
0020 BASIC RESEARCH PAYMENTS PAID 2 12 64 - 75 N

OR INCURRED TO QUALIFIED
ORGANIZATION
0030 QUALIFIED ORGANIZATION BASE 3 12 76 - 87 N

PERIOD AMT.
0050 WAGES FOR QUALIFIED SERVICES 5 12 100 - 111 N
0060 COST OF SUPPLIES 6 12 112 - 123 N
0070 COST OF COMPUTERS 7 12 124 - 135 N
0080 % OF CONTRACT RESEARCH EXP. 8 12 136 - 147 N
0090 TOTAL QUALIFIED RESEARCH EXP. 9 12 148 - 159 N
0100 FIXED-BASE PERCENTAGE 10 6 160 - 165 N

(NOT MORE THAN 16%)
0110 AVG ANNUAL GROSS RECEIPTS 11 12 166 - 177 N
0120 LINE 11 X LINE 10 PERCENTAGE 12 12 178 - 189 N
0160 ADD LINES 1, 4 AND 15 16 12 226 - 237 N
0170 ELECTING REDUCED CREDIT 17a 1 238 - 238 X OR BLANK |

IRC 280C: YES

IRC 280C: NO
0180 CREDIT AMOUNT 17a 12 240 - 251 N


---- ------------------------------ ---- ------ ---- ---- --------------------
@0190 ATTACH SCHEDULE 17a 6 252 - 257 "STMbnn" OR BLANK
0192 FISCAL YEAR ELECTING 17b 12 258 - 269 N

ALTERNATIVE SIMPLIFIED CREDIT
0195 AMOUNT PAID OR INCURRED TO 18 12 270 - 281 N

ENERGY CONSORTIA AFTER 8/08/05
0200 BASIC RESEARCH PAYMENTS PAID 19 12 282 - 293 N

OR INCURRED TO QUALIFIED
ORGANIZATION
0210 ORGANIZATION BASE PERIOD AMT. 20 12 294 - 305 N
0224 ADD LINES 18 AND 21 22 12 318 - 329 N |
0240 WAGES FOR QUALIFIED SERVICES 24 12 342 - 353 N
0260 COST OF COMPUTERS 26 12 366 - 377 N
0270 % OF CONTRACT RESEARCH EXP. 27 12 378 - 389 N
0280 TOTAL QUALIFIED RESEARCH EXP. 28 12 390 - 401 N
0290 AVG. ANNUAL GROSS RECEIPTS 29 12 402 - 413 N
0320 MULTIPLY LINE 29 BY 1.5% 32 12 438 - 449 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0407
0444 FORM NUMBER 6 15 - 20 "6765bb"
0445 PAGE NUMBER 5 21 - 25 "PG02b"

NUMBER nnnnnnnnn

0000001
0470 MULITPLY LINE 37 BY 3.2% 39 12 55 - 66 N
0480 ADD LINES 23, 38, 39, AND 41 12 79 - 90 N

40

IRC 280C: YES

IRC 280C: NO
0495 CREDIT AMOUNT 42a 12 93 - 104 N
@0500 ATTACH SCHEDULE 42a 6 105 - 110 "STMbnn" OR

BLANK
0505 FISCAL YEAR ELECTING 42b 12 111 - 122 N

ALTERNATIVE SIMPLIFIED CREDIT
0520 PAID OR INCURRED TO 43 12 123 - 134 N

ENERGY CONSORTIA
0530 RESEARCH PAYMENTS TO 44 12 135 - 146 N

QUALIFIED ORGS
0540 QUALIFIED ORG BASE 45 12 147 - 158 N

PERIOD AMOUNT
0550 SUBTRACT LINE 45 46 12 159 - 170 N

FROM LINE 44
0560 ADD LINES 43 AND 46 47 12 171 - 182 N
0580 WAGES FOR QUALIFIED 49 12 195 - 206 N

SERVICES
0600 COMPUTER RENTAL OR 51 12 219 - 230 N

LEASE COSTS
0610 CONTRACT RESEARCH EXP 52 12 231 - 242 N

APPLICABLE PERCENTAGE
0620 TOTAL QUALIFIED 53 12 243 - 254 N

RESEARCH EXPENSES


---- ------------------------------ ---- ------ ---- ---- --------------------
0630 PRIOR 3 YEARS TOTAL 54 12 255 - 266 N

QUALIFIED RESEARCH
EXPENSES
0640 DIVIDE LINE 54 BY 6.0 55 12 267 - 278 N

LINE 53
0670 ADD LINES 48 AND 57 58 12 303 - 314 N
0680 MULTIPLY LINE 58 BY 59 12 315 - 326 N

APPLICABLE 2007 “%”
0690 ADD LINE 17b OR LINE 60 12 327 - 338 N

42b TO LINE 59
0700 SECTION 280C 61 1 339 - 339 “X” OR BLANK

ELECTION “YES” BOX
0710 SECTION 280C 61 1 340 - 340 “X” OR BLANK

ELECTION “NO” BOX
0720 CREDIT AMOUNT 61 12 341 - 352 N
@0725 ATTACH SCHEDULE 61 6 353 - 358 "STMbnn" OR BLANK
0730 RESEARCH CREDIT FROM PASS 62 12 359 - 370 N

THROUGH ENTITIES
0740 ADD LINE 17a OR 42a TO 63 12 371 - 382 N

LINE 62
0750 AMOUNT ALLOCATED TO BENEF. 64 12 383 - 394 N

OF ESTATES AND TRUSTS
0760 ESTATES OR TRUSTS: 65 12 395 - 406 N

SUBTRACT LINE 63 FROM
LINE 64.


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1178
0001 FORM NUMBER 6 15 - 20 "8082bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001-9999999
0010 FOREIGN PARTNERSHIP'S EMPLOYER 9 43 - 51 NO ENTRY

IDENTIFICATION EIN
0020 INCONSISTENT TREATMENT 1a 1 52 - 52 "X" OR BLANK
0030 AMENDED RETURN 1b 1 53 - 53 NO ENTRY
0035 SUBSTITUED RETURN TREATMENT 2 1 54 - 54 "X" OR BLANK

(YES BOX)
0040 SUBSTITUED RETURN TREATMENT 2 1 55 - 55 "X" OR BLANK

(NO BOX)
0050 TYPE OF PASS-THROUGH ENTITY 3a 1 56 - 56 "X" OR BLANK

(PARTNERSHIP)
0055 TYPE OF PASS-THROUGH ENTITY 3b 1 57 - 57 "X" OR BLANK

(ELECTING LARGE PARTNERSHIP)
0060 TYPE OF PASS-THROUGH ENTITY 3c 1 58 - 58 "X" OR BLANK

(S CORPORATION)
0065 TYPE OF PASS-THROUGH ENTITY 3d 1 59 - 59 "X" OR BLANK

(ESTATE)
0070 TYPE OF PASS-THROUGH ENTITY 3e 1 60 - 60 "X" OR BLANK

(TRUST)
0075 TYPE OF PASS-THROUGH ENTITY 3f 1 61 - 61 "X" OR BLANK

(REMIC)
0080 IDENTIFYING NUMBER OF 4 9 62 - 70 N

PASS-THROUGH ENTITY
0090 NAME 5 35 71 - 105 A/N
0100 ADDRESS 5 35 106 - 140 A/N
0110 CITY 5 22 141 - 162 A/N
0120 STATE 5 2 163 - 164 A/N
0130 ZIP CODE 5 12 165 - 176 N OR nnnnnbbbbbbb

OR nnnnnnnnnbbb


---- ------------------------------ ---- ------ ---- ---- --------------------
0140 TAX SHELTER REG. NUMBER 6 12 177 - 188 A/N OR BLANK
0150 IRS CENTER WHERE RETURN IS 7 5 189 - 193 "CSPC", OR "OSPC",

FILED OR "PSPC"
NOTE CINCINNATI SUBMISSION PROCESSING CENTER - "CSPC",

OGDEN SUBMISSION PROCESSING CENTER - "OSPC",
PHILADELPHIA SUBMISSION PROCESSING CENTER - "PSPC"
0160 TAX YEAR OF PASS-THROUGH 8 8 194 - 201 N

ENTITY (FROM) FORMAT:
YYYYMMDD
0165 TAX YEAR OF PASS-THROUGH 8 8 202 - 209 N

ENTITY (TO) FORMAT:
YYYYMMDD
0170 YOUR TAX YEAR (FROM) 9 8 210 - 217 N

FORMAT:
YYYYMMDD
0175 YOUR TAX YEAR (TO) 9 8 218 - 225 N

FORMAT:
YYYYMMDD
0180 DESCRIPTION OF INCONSISTENT 10a 60 226 - 285 A/N

OR AMENDED AAR ITEMS
0190 AMOUNT OF ITEM 10b 1 286 - 286 "X" OR BLANK
0200 TREATMENT OF ITEM 10b 1 287 - 287 "X" OR BLANK
0210 AMOUNT 10c 12 288 - 299 N
0220 AMOUNT YOU ARE REPORTING 10d 12 300 - 311 N
0230 DIFFERENCE BETWEEN C & D 10e 12 312 - 323 N
0240 DESCRIPTION OF INCONSISTENT 11a 60 324 - 383 A/N OR BLANK

0270 AMOUNT 11c 12 386 - 397 N

0330 AMOUNT 12c 12 484 - 495 N


---- ------------------------------ ---- ------ ---- ---- --------------------

0390 AMOUNT 13c 12 582 - 593 N
0420 EXPLANATIONS PT III 70 618 - 687 A/N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 2073
0521 FORM NUMBER 6 15 - 20 "8082bb"
0522 PAGE NUMBER 5 21 - 25 "PG02b"

nnnnnnnnn

0000001-9999999


---- ------------------------------ ---- ------ ---- ---- --------------------


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0960
0001 FORM NUMBER 6 15 - 20 "8271bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999
0010 FOREIGN PARTNERSHIP EMLOYER 9 43 - 51 NO ENTRY

0020 INVESTOR'S TAX 8 52 - 59 FORMAT: YYYYMMDD

YEAR ENDING OR BLANK
0030 TAX SHELTER NAME 1(a) 35 60 - 94 A/N
0040 TAX SHELTER REGISTRATION NO. 1(b) 11 95 - 105 N OR BLANK
0050 APPLIED FOR NAME 1(b) 35 106 - 140 NO ENTRY
0060 TAX SHELTER 1(c) 9 141 - 149 N OR BLANK

ID NUMBER

ID NUMBER

ID NUMBER


---- ------------------------------ ---- ------ ---- ---- --------------------

ID NUMBER

ID NUMBER

ID NUMBER

ID NUMBER

ID NUMBER

ID NUMBER

ID NUMBER


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1486
0001 FORM NUMBER 6 15 - 20 "8275bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001-9999999

0020 REV. RUL., REV. PROC., ETC PT I 35 52 - 86 A/N

1a
0030 ITEM OR GROUP OF ITEMS PT I 50 87 - 136 A/N

1b
0040 DESCRIPTION OF ITEMS PT I 50 137 - 186 A/N

1c

1c
0060 FORM OR SCHEDULE PT I 21 237 - 257 A/N

Id
0070 LINE NUMBER PT I 5 258 - 262 A/N

1e
0080 AMOUNT PT I 12 263 - 274 N

1f
0090 REV. RUL., REV. PROC., ETC PT I 35 275 - 309 A/N OR BLANK
2a
0100 ITEM OR GROUP OF ITEMS PT I 50 310 - 359 A/N OR BLANK

2b
0110 DESCRIPTION OF ITEMS PT I 50 360 - 409 A/N OR BLANK

2c

2c
0130 FORM OR SCHEDULE PT I 21 460 - 480 A/N OR BLANK

2d
0140 LINE NUMBER PT I 5 481 - 485 A/N OR BLANK

2e
0150 AMOUNT PT I 12 486 - 497 N

2f


---- ------------------------------ ---- ------ ---- ---- --------------------
3a

3b
0180 DESCRIPTION OF ITEMS PT I 50 583 - 632 PT I

3c 3c

3c

3d

3e
0220 AMOUNT PT I 12 709 - 720 N

3f
0230 DETAILED EXPLANATION PT II 70 721 - 790 A/N

1

1

1
0260 DETAILED EXPLANATION PT II 70 931 - 1000 A/N OR BLANK

2

2

2

3

3

3
0320 NAME PT III 35 1351 - 1385 A/N

1
0330 ADDRESS PT III 35 1386 - 1420 A/N

1
0340 CITY PT III 22 1421 - 1442 A/N

1
0350 STATE PT III 2 1443 - 1444 A/N

1
0360 ZIP CODE PT III 12 1445 - 1456 N OR nnnnnbbbbbbb

1 OR nnnnnnnnnbbb


---- ------------------------------ ---- ------ ---- ---- --------------------
0370 IDENTIFYING NUMBER OF PT III 9 1457 - 1465 N

PASS-THROUGH ENTITY 2
0380 TAX YEAR OF PASS-THROUGH PT III 8 1466 - 1473 N

ENTITY (FROM) 3 FORMAT:
YYYYMMDD

ENTITY (TO) 3 FORMAT:
YYYYMMDD
0400 IRS CENTER WHERE PASS-THROUGH PT III 4 1482 - 1485 "CSPC", OR "OSPC",
ENTITY FILED RETURN OR "PSPC"
NOTE CINCINNATI SUBMISSION PROCESSING CENTER - "CSPC"

OGDEN SUBMISSION PROCESSING CENTER - "OSCP"
PHILADELPHIA SUBMISSION PROCESSING - "PSPC"


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 2003
0421 FORM NUMBER 6 15 - 20 "8275bb"
0422 PAGE NUMBER 5 21 - 25 "PG02b"

(EIN) nnnnnnnnn

0000001-9999999
0430 EXPLANATIONS PT IV 70 43 - 112 A/N


---- ------------------------------ ---- ------ ---- ---- --------------------

SECTION C FORM 8275-R - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1486
0001 FORM NUMBER 6 15 - 20 "8275Rb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001-9999999

0020 REV. RUL., REV. PROC., ETC PT I 35 52 - 86 A/N

1a
0030 ITEM OR GROUP OF ITEMS PT I 50 87 - 136 A/N

1b

1c

1c
0060 FORM OR SCHEDULE PT I 21 237 - 257 A/N

1d
0070 LINE NUMBER PT I 5 258 - 262 A/N

1e
0080 AMOUNT PT I 12 263 - 274 N

1f
2a

2b

2c

2c

2d

2e
0150 AMOUNT PT I 12 486 - 497 N

2f


---- ------------------------------ ---- ------ ---- ---- --------------------
3a

3b

3c

3c

3d

3e
0220 AMOUNT PT I 12 709 - 720 N

3f

1

1

1

2

2

2

3

3

3
0320 NAME PT III 35 1351 - 1385 A/N

1
0330 ADDRESS PT III 35 1386 - 1420 A/N

1
0340 CITY PT III 22 1421 - 1442 A/N

1
0350 STATE PT III 2 1443 - 1444 A/N

1
0360 ZIP CODE PT III 12 1445 - 1456 N OR nnnnnbbbbbbb

1 OR nnnnnnnnnbbb


---- ------------------------------ ---- ------ ---- ---- --------------------
0370 IDENTIFYING NUMBER OF PT III 9 1457 - 1465 N

PASS-THROUGH ENTITY 2

ENTITY (FROM) 3 FORMAT:
YYYYMMDD

ENTITY (TO) 3 FORMAT:
YYYYMMDD
0400 IRS CENTER WHERE PASS-THROUGH PT III 4 1482 - 1485 "CSPC" OR "OSPC"
ENTITY FILED RETURN "PSPC"
NOTE "CINCINNATI SUBMISSION PROESSING CENTER - "CSPC"

"OGDEN SUBMISSION PROCESSING CENTER - "OSPC"
"PHILADELPHIA SUBMISSION PROCESSING CENTER - "PSPC"


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 2073
0421 FORM NUMBER 6 15 - 20 "8275Rb"
0422 PAGE NUMBER 5 21 - 25 "PG02b"

(EIN) nnnnnnnnn
0425 FORM OCCURRENCE NUMBER 7 36 - 42 0000001-9999999


---- ------------------------------ ---- ------ ---- ---- --------------------


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0331
0001 FORM NUMBER 6 15 - 20 "8582bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001
0020 PASSIVE ACTIVITY LOSS PT I 12 43 - 54 N

NET INCOME 1a
0030 PASSIVE ACTIVITY LOSS PT I 12 55 - 66 N ***

NET LOSS 1b
0040 PASSIVE ACTIVITY LOSS PT I 12 67 - 78 N ***

PRIOR YEAR UNALLOWED 1c
LOSSES
0050 PASSIVE ACTIVITY LOSS PT I 12 79 - 90 N

COMBINE LINES 1a, b and c 1d
0055 COMMERCIAL REVITALIZATION PT I 12 91 - 102 N ***

DEDUCTIONS 2a
0056 UNALLOWED PRIOR YEAR PT I 12 103 - 114 N ***

REVITALIZATION DEDUCTIONS 2b
0057 NET REVITALIZATION DEDUCTIONS PT I 12 115 - 126 N ***

2c
0060 OTHER PASSIVE ACTIVITIES PT I 12 127 - 138 N

NET INCOME 3a
0070 OTHER PASSIVE ACTIVITIES PT I 12 139 - 150 N ***

NET LOSS 3b
0080 OTHER PASSIVE ACTIVITIES PT I 12 151 - 162 N ***

PRIOR YEAR UNALLOWED 3c
LOSSES
0090 OTHER PASSIVE ACTIVITIES PT I 12 163 - 174 N

COMBINE LINES 3a, b and c 3d
0100 COMBINE LINES PT I 12 175 - 186 N

1d, 2c AND 3d 4
0110 SMALLER AMOUNT OF LINE PT II 12 187 - 198 N

1d OR LOSS ON LINE 4 5
0120 ENTER 150,000 PT II 12 199 - 210 N

IF MARRIED FILING 6
SEPARATELY


---- ------------------------------ ---- ------ ---- ---- --------------------
0130 MODIFIED GROSS INCOME PT II 12 211 - 222 N

7

8
0150 MULTIPLY LINE 8 BY 50% PT II 12 235 - 246 N

9
0160 SMALLER OF LINE 5 OR LINE 9 PT II 12 247 - 258 N

10
0165 25000 REDUCED BY LINE 10 PT II 12 259 - 270 N

AMOUNT, IF ANY. MARRIED 11
SEPERATE, SEE INSTRUCTIONS.
0166 LOSS FROM LINE 4 PT II 12 271 - 282 N

12

13
0168 SMALLEST OF LINE 2c (treat as PT II 12 295 - 306 N

positive), LINE 11, OR LINE 14
13.
0170 TOTAL LOSSES ALLOWED PT IV 12 307 - 318 N

ADD INCOME ON LINES 1a 15
and 3a
0180 TOTAL LOSSES ALLOWED PT IV 12 319 - 330 N

FROM ALL PASSIVE ACTIVITIES 16
ADD LINE 10, 14, AND 15


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1994
0241 FORM NUMBER 6 15 - 20 "8582bb"
0242 PAGE NUMBER 5 21 - 25 "PG02b"
0243 TAXPAYER IDENTIFICATION NUMBER 9 26 - 34 N (PRIMARY SSN)
0245 FORM OCCURRENCE NUMBER 7 36 - N42

0000001
NOTE: FIELDS 0247, 0590, 0890, 1555, 2167, AND 2445 SHOULD BE USED WHEN
THERE ARE GREATER THAN 5 ACTIVITIES FOR A GIVEN WORKSHEET. WHEN
USING ONE OF THE AFOREMENTIONED MULTIPLE ACTIVITIES FIELDS, LEAVE
ALL OTHER FIELDS FOR THAT WORKSHEET BLANK, EXCEPT FOR THE FILEDS
IDENTIFIED AS FOR TOTALS. INCLUDE INFORMATION FOR EACH ACTIVITY
IN THE STATEMENT(S).
0247 MUTLIPLE ACTIVITIES W1 6 43 - 48 "STMbnn" OR BLANK
0250 NAME OF ACTIVITY 1 W1 20 49 - 68 A/N
0260 NET INCOME 1 W1-(a) 12 69 - 80 N
0270 NET LOSS 1 W1-(b) 12 81 - 92 N
0280 UNALLOWED LOSS 1 W1-(c) 12 93 - 104 N
0290 OVERALL GAIN 1 W1-(d) 12 105 - 116 N
0300 OVERALL LOSS 1 W1-(e) 12 117 - 128 N
0320 NET INCOME 2 W1-(a) 12 149 - 160 N
0330 NET LOSS 2 W1-(b) 12 161 - 172 N
0350 OVERALL GAIN 2 W1-(d) 12 185 - 196 N
0360 OVERALL LOSS 2 W1-(e) 12 197 - 208 N
0380 NET INCOME 3 W1-(a) 12 229 - 240 N
0390 NET LOSS 3 W1-(b) 12 241 - 252 N
0410 OVERALL GAIN 3 W1-(d) 12 265 - 276 N
0420 OVERALL LOSS 3 W1-(e) 12 277 - 288 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0440 NET INCOME 4 W1-(a) 12 309 - 320 N
0450 NET LOSS 4 W1-(b) 12 321 - 332 N
0470 OVERALL GAIN 4 W1-(d) 12 345 - 356 N
0480 OVERALL LOSS 4 W1-(e) 12 357 - 368 N
0500 NET INCOME 5 W1-(a) 12 389 - 400 N
0510 NET LOSS 5 W1-(b) 12 401 - 412 N
0530 OVERALL GAIN 5 W1-(d) 12 425 - 436 N
0540 OVERALL LOSS 5 W1-(e) 12 437 - 448 N
0550 TOTAL NET INCOME W1-(a) 12 449 - 460 N
0560 TOTAL NET LOSS W1-(b) 12 461 - 472 N
0570 TOTAL UNALLOWED W1-(c) 12 473 - 484 N
0590 MULTIPLE ACTIVITIES W2 6 485 - 490 "STMbnn" OR BLANK
0610 CURRENT YEAR DEDUCT. 1 W2(a) 12 511 - 522 N
0620 PRIOR YEAR UNALLOWED W2(b) 12 523 - 534 N

DEDUCTIONS 1
0630 OVERALL LOSS 1 W2(c) 12 535 - 546 N

DEDUCTIONS 2
0670 OVERALL LOSS 2 WC(c) 12 591 - 602 N

DEDUCTIONS 3
0710 OVERALL LOSS 3 W2(c) 12 647 - 658 N

DEDUCTIONS 4


---- ------------------------------ ---- ------ ---- ---- --------------------
0750 OVERALL LOSS 4 W2(c) 12 703 - 714 N
0760 TOTAL CURRENT YEAR W2(a) 12 715 - 726 N

DEDUCTIONS
0770 TOTAL PRIOR YEAR W2(b) 12 727 - 738 N

UNALLOWED DEDUCTIONS
0910 NET INCOME 1 W3-(a) 12 765 - 776 N
0920 NET LOSS 1 W3-(b) 12 777 - 788 N
0940 OVERALL GAIN 1 W3-(d) 12 801 - 812 N
0950 OVERALL LOSS 1 W3-(e) 12 813 - 824 N
0970 NET INCOME 2 W3-(a) 12 845 - 856 N
0980 NET LOSS 2 W3-(b) 12 857 - 868 N
1010 OVERALL GAIN 2 W3-(d) 12 881 - 892 N
1020 OVERALL LOSS 2 W3-(e) 12 893 - 904 N
1040 NET INCOME 3 W3-(a) 12 925 - 936 N
1050 NET LOSS 3 W3-(b) 12 937 - 948 N
1070 OVERALL GAIN 3 W3-(d) 12 961 - 972 N
1080 OVERALL LOSS 3 W3-(e) 12 973 - 984 N
1100 NET INCOME 4 W3(a) 12 1005 - 1016 N
1110 NET LOSS 4 W3-(b) 12 1017 - 1028 N
1130 OVERALL GAIN 4 W3-(d) 12 1041 - 1052 N
1140 OVERALL LOSS 4 W3-(e) 12 1053 - 1064 N
1160 NET INCOME 5 W3-(a) 12 1085 - 1096 N
1170 NET LOSS 5 W3-(b) 12 1097 - 1108 N


---- ------------------------------ ---- ------ ---- ---- --------------------
1190 OVERALL GAIN 5 W3-(d) 12 1121 - 1132 N
1200 OVERALL LOSS 5 W3-(e) 12 1133 - 1144 N
1210 TOTAL NET INCOME W3-(a) 12 1145 - 1156 N
1220 TOTAL NET LOSS W3-(b) 12 1157 - 1168 N
1550 TOTAL UNALLOWED LOSS W3-(c) 12 1169 - 1180 N
1570 FORM OR SCHEDULE W4 20 1212 - 1231 A/N

REPORTED ON 1
1580 LOSS 1 W4(a) 12 1232 - 1243 N
1590 RATIO 1 W4(b) 6 1244 - 1249 R
1600 INCOME AND SPECIAL W4(c) 12 1250 - 1261 N

ALLOWANCE 1
1610 LOSS MINUS INCOME 1 W4(d) 12 1262 - 1273 N

REPORTED ON 2
1640 LOSS 2 W4(a) 12 1319 - 1330 N
1650 RATIO 2 W4(b) 6 1331 - 1336 R

ALLOWANCE 2

REPORTED ON 3
1700 LOSS 3 W4(a) 12 1406 - 1417 N
1710 RATIO 3 W4(b) 6 1418 - 1423 R

ALLOWANCE 3

REPORT ON 4
1760 LOSS 4 W4(a) 12 1493 - 1504 N


---- ------------------------------ ---- ------ ---- ---- --------------------
1770 RATIO 4 W4(b) 6 1505 - 1510 R

ALLOWANCE 4

REPORTED ON 5
1820 LOSS 5 W4(a) 12 1580 - 1591 N
1830 RATIO 5 W4(b) 6 1592 - 1597 R

ALLOWANCE 5
1860 TOTAL LOSS W4(a) 12 1622 - 1633 N
1870 TOTAL INCOME AND W4(c) 12 1634 - 1645 N

SPECIAL ALLOWANCE
1880 TOTAL LOSS MINUS W4(d) 12 1646 - 1657 N

INCOME
*1890 ADDITIONAL WORKSHEET 4 W4 6 1658 - 1663 "STMbnn" OR BLANK
1910 FORM OE SCHEDULE W5 10 1690 - 1699 A/N

REPORTED ON 1
1920 LOSS 1 W5(a) 12 1700 - 1711 N
1930 RATIO 1 W5(b) 6 1712 - 1717 R
1940 UNALLOWED LOSS 1 W5(c) 12 1718 - 1729 N

REPORTED ON 2
1970 LOSS 2 W5(a) 12 1760 - 1771 N
1980 RATIO 2 W5(b) 6 1772 - 1777 R

REPORTED ON 3
2020 LOSS 3 W5(a) 12 1820 - 1831 N
2030 RATIO 3 W5(b) 6 1832 - 1837 R


---- ------------------------------ ---- ------ ---- ---- --------------------

REPORTED ON 4
2070 LOSS 4 W5(a) 12 1880 - 1891 N
2080 RATIO 4 W5(b) 6 1892 - 1897 R

REPORTED ON 5
2120 LOSS 5 W5(a) 12 1940 - 1951 N
2130 RATIO 5 W5(b) 6 1952 - 1957 R
2150 TOTAL LOSS W5(a) 12 1970 - 1981 N
2155 TOTAL UNALLOWED LOSS W5(c) 12 1982 - 1993 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0746
2161 FORM NUMBER 6 15 - 20 "8582bb"
2162 PAGE NUMBER 5 21 - 25 "PG03b"
2163 TAXPAYER 9 26 - 34 N (PRIMARY EIN)

IDENTIFICATION
NUMBER
2165 FORM OCCURENCE 7 36 - 42 N

NUMBER 0000001
@2167 MULTIPLE ACTIVITIES W6 6 43 - 48 "STMBnn" OR BLANK

REPORTED ON 1
2190 LOSS 1 W6(a) 12 79 - 90 N
2200 UNALLOWED LOSS 1 W6(b) 12 91 - 102 N
2210 ALLOWED LOSS 1 W6(c) 12 103 - 114 N

REPORTED ON 2
2240 LOSS 2 W6(a) 12 145 - 156 N
2260 ALLOWED LOSS 2 W6(c) 12 169 - 180 N

REPORTED ON 3
2290 LOSS 3 W6(a) 12 211 - 222 N
2310 ALLOWED LOSS 3 W6(c) 12 235 - 246 N

REPORTED ON 4
2340 LOSS 4 W6(a) 12 277 - 288 N


---- ------------------------------ ---- ------ ---- ---- --------------------
2360 ALLOWED LOSS 3 W6(c) 12 301 - 312 N

REPORTED ON 5
2390 LOSS 5 W6(a) 12 343 - 354 N
2410 W6(c) 12 367 - 378 N

ALLOWED LOSS 5
2420 TOTAL LOSS W6(a) 12 379 - 390 N
2430 TOTAL UNALLOWED LOSS W6(b) 12 391 - 402 N
2440 TOTAL ALLOWED LOSS W6(c) 12 403 - 414 N
@2445 MULTIPLE ACTIVITIES W7 6 415 - 420 "STMBnn" OR BLANK
2458 NAME OF ACTIVITY W7 25 421 - 445 A/N
2461 FORM OR SCHEDULE W7-1 20 446 - 465 A/N OR BLANK

NAME 1
2470 NET LOSS FROM FORM W7-1a(a) 12 466 - 477 N

OR SCHEDULE 1
2490 NET INCOME FROM W7-1b(a) 12 478 - 489 N

FORM OR SCHEDULE 1
2500 NET LOSS MINUS NET W7-1c(b) 12 490 - 501 N

INCOME 1
2510 RATIO 1 W7-1c(c) 6 502 - 507 R
2520 UNALLOWED LOSS 1 W7-1c(d) 12 508 - 519 N
2530 ALLOWED LOSS NET W7-1c(e) 12 520 - 531 N

LOSS/ALLOWED LOSS 1
2541 FORM OR SCHEDULE W7-2 20 532 - 551 A/N

NAME 2

OR SCHEDULE 2

FORM OR SCHEDULE 2

INCOME 2
2590 RATIO 2 W7-1c(c) 6 588 - 593 R
2610 ALLOWED LOSS NET W7-1c(e) 12 606 - 617 N

LOSS/ALLOWED LOSS 2


---- ------------------------------ ---- ------ ---- ---- --------------------
2620 FORM OR SCHEDULE W7-3 20 618 - 637 A/N

NAME 3

OR SCHEDULE 3

FORM OR SCHEDULE 3

INCOME 3
2670 RATIO 3 W7-1c(c) 6 674 - 679 R
2690 ALLOWED LOSS 3 W7-1c(e) 12 692 - 703 N
2700 TOTAL NET LOSS W7(b) 12 704 - 715 N

MINUS NET INCOME
2710 TOTAL UNALLOWED LOSS W7(d) 12 716 - 727 N
2720 TOTAL ALLOWED LOSS W7(e) 12 728 - 739 N
*2730 ADDITIONAL WORKSHEET 7 W7 6 740 - 745 "STMbnn" OR BLANK

SECTION C FORM 8582-CR - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0355
0001 FORM NUMBER 6 15 - 20 "8582CR"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001
0010 RENTAL REAL ESTATE CREDITS 1a 12 43 - 54 N

FROM WORKSHEET 1, COL (a)
0020 PY UNALLOWED CREDITS PT I 12 55 - 66 N

WORKSHEET 1, COL. B 1b
0030 TOTAL RENTAL REAL ESTATE PT I 12 67 - 78 N

CREDITS 1c
0040 REHABILITATION CREDITS PT I 12 79 - 90 N

FROM WORKSHEET 2, COL. A 2a
0050 REHABILITATION PY CREDITS PT I 12 91 - 102 N

FROM WORKSHEET 2, COL. B 2b
0060 TOTAL REHABILITATION CREDITS PT I 12 103 - 114 N

2c
0070 LOW INCOME HOUSING CREDITS PT I 12 115 - 126 N

FROM WORKSHEET 3, COL. A 3a
0080 LOW INCOME HOUSING PY PT I 12 127 - 138 N

CREDITS WORKSHEET 3, COL. B 3b
0090 TOTAL LOW INCOME HOUSING PT I 12 139 - 150 N

CREDITS 3c
0100 ALL OTHER PASSIVE ACTIVITY PT I 12 151 - 162 N

CREDITS, WORKSHEET 4, COL. A 4a
0110 PASSIVE ACTIVITY PY PT I 12 163 - 174 N

CREDITS WORKSHEET 4, COL. B 4b
0120 TOTAL ALL PASSIVE ACTIVITY PT I 12 175 - 186 N

CREDITS 4c
0130 TOTAL CREDITS PT I 12 187 - 198 N

5
0140 TAX ATTRIBUTED TO NET PT I 12 199 - 210 N

PASSIVE INCOME 6
0150 TOTAL NET CREDITS PT I 12 211 - 222 N

7


---- ------------------------------ ---- ------ ---- ---- --------------------
0160 SMALLER OF REAL ESTATE OR PT II 12 223 - 234 N

TOTAL NET CREDITS 8
0170 ENTER 150,000 PT II 12 235 - 246 N

9
0180 MODIFIED ADJUSTED GROSS PT II 12 247 - 258 N

INCOME 10
0210 AMOUNT FROM LINE 10, F 8582 13a 12 283 - 294 N
0211 AMOUNT FROM LINE 14, F 8582 13b 12 295 - 306 N
0212 SUM OF 13a AND 13b 13c 12 307 - 318 N
0220 LINE 12 MINUS LINE 13c 14 12 319 - 330 N
0230 TAX ATTRIBUTABLE TO AMOUNT ON 15 12 331 - 342 N

LINE 14


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0447
0251 FORM NUMBER 6 15 - 20 "8582CR"
0252 PAGE NUMBER 5 21 - 25 "PG02b"

(EIN) nnnnnnnnn

0000001
0260 TOTAL NET CREDITS 17 12 43 - 54 N
0280 LINE 17 MINUS LINE 18 19 12 67 - 78 N
0290 SMALLER OF LINE 2c OR 19 20 12 79 - 90 N
0300 ENTER $250,000 21 12 91 - 102 N
0310 MODIFIED ADJUSTED GROSS INCOME 22 12 103 - 114 N
0320 LINE 21 MINUS LINE 22 23 12 115 - 126 N
0335 AMOUNT FROM LINE 10, F 8582 25a 12 139 - 150 N
0336 AMOUNT FROM LINE 14, F 8582 25b 12 151 - 162 N
0340 TOTAL OF LINES 25a AND 25b 25c 12 163 - 174 N
0350 LINE 24 MINUS LINE 25c 26 12 175 - 186 N
0360 TAX ATTRIBUTABLE TO AMOUNT ON 27 12 187 - 198 N

LINE 26
0370 AMOUNT FROM LINE 18 28 12 199 - 210 N
0380 LINE 27 MINUS 28 29 12 211 - 222 N
0400 AMOUNT FROM LINE 19 OR LINE 7 31 12 235 - 246 N

MINUS LINE 16
0410 AMOUNT FROM LINE 30 32 12 247 - 258 N
0420 LINE 31 MINUS LINE 32 33 12 259 - 270 N
0430 SMALLER OF LINE 3c OR 33 34 12 271 - 282 N
0440 TAX ATTRIBUTABLE TO REMAINING 35 12 283 - 294 N

SPECIAL ALLOWANCE


---- ------------------------------ ---- ------ ---- ---- --------------------
0460 PASSIVE ACTIVITY CREDIT 37 12 307 - 318 N

ALLOWED
0470 ELECTION TO INCREASE BASIS OF 38 1 319 - 319 "X" OR BLANK

CREDIT PROPERTY BOX
0480 NAME OF PASSIVE ACTIVITY 39 35 320 - 354 A/N OR BLANK

DISPOSED OF
0490 DESCRIPTION OF CREDIT PROPERTY 40 80 355 - 434 A/N OR BLANK
0500 UNALLOWED CREDIT AMOUNT 41 12 435 - 446 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0171
0001 FORM NUMBER 6 15 - 20 "8586bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001

0020 NUMBER OF FORMS 8609-A 1 3 52 - 54 N

ATTACHED
*0025 MULTIPLE BLDG SCHEDULE 1 6 55 - 60 "STMbnn" OR

BLANK
0050 DECREASE IN THE QUALIFIED 2 1 61 - 61 "X" OR BLANK

BASIS OF ANY BUILDINGS
(YES BOX)
0060 DECREASE IN THE QUALIFIED 2 1 62 - 62 "X" OR BLANK

BASIS OF ANY BUILDINGS
(NO BOX)
0070 BIN OF BUILDING THAT HAS A 2i 9 63 - 71 A/N

DECREASE
0080 BIN OF BUILDING WITH DECREASE 2ii 9 72 - 80 A/N
0090 BIN OF BUILDING WITH DECREASE 2iii 9 81 - 89 A/N
0100 BIN OF BUILDING WITH DECREASE 2iv 9 90 - 98 A/N
*0105 MULTIPLE BLDG SCHEDULE 3 6 99 - 104 "STMbnn" OR

BLANK
0110 CURRENT YEAR CREDIT FROM 3 12 105 - 116 N

FORM 8609-A
0120 LOW INCOME HOUSING CREDITS 4 12 117 - 128 N

FROM PARTNERSHIPS, S CORPS.,
ESTATES, TRUSTS, OR COOPERATIVES
*0125 MULTIPLE FLOW THROUGH ENTITY 4 6 129 - 134 "STMbnn" OR

SCHEDULE BLANK
0130 ADD LINES 3 AND 4 5 12 135 - 146 N

(ESTATES & TRUSTS GO TO
LINE 6)


---- ------------------------------ ---- ------ ---- ---- --------------------

BENEFICIARIES
0150 ESTATES AND TRUSTS: 7 12 159 - 170 N

SUBTRACT LINE 6 FROM LINE 5

SECTION C FORM 8609A - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0267
0001 FORM NUMBER 6 15 - 20 "8609A "
0002 PAGE NUMBER 5 21 - 25 "PG01b"

NUMBER nnnnnnnnn

0000001- 9999999

0020 BUILDING IDENTIFICATION A 9 52 - 60 A/N

NUMBER (EIN)
0030 NEWLY CONSTRUCT OR EXISTING B 1 61 - 61 ”X” OR BLANK

BUILDING BOX
0040 SECTION 42(e) REHABILITATION B 1 62 - 62 “X” OR BLANK

EXPENDITURES BOX
0050 RECORDS OF FORM 8609 ISSUED C 1 63 - 63 “X” OR BLANK

BY HOUSING CREDIT AGENCY-YES
0060 RECORDS OF FORM 8609 ISSUED C 1 64 - 64 “X” OR BLANK

BY HOUSING CREDIT AGENCY-NO
0070 BUILDING QUALIFY AS LOW D 1 65 - 65 “X” OR BLANK

INCOME HOUSING - YES
0080 BUILDING QUALIFY AS LOW D 1 66 - 66 “X” OR BLANK

INCOME HOUSING – NO
0090 DECREASE IN QUALIFIED BASIS E 1 67 - 67 “X” OR BLANK

- YES
0100 DECREASE IN QUALIFIED BASIS E 1 68 - 68 “X” OR BLANK

- NO
0200 ELIGIBLE BASIS OF BLDG 1 12 69 - 81 N
0210 LOW INCOME PORTION 2 6 81 - 86 N
0220 QUALIFIED BASIS OF LOW 3 12 87 - 98 N

INCOME BLDG
0230 PART YEAR ADJUSTMENT 4 12 99 - 110 N
0240 CREDIT PERCENTAGE 5 6 111 - 116 N
0250 MULTIPLY LINE 3 OR LINE 4 6 12 117 - 128 N

BY PERCENTAGE OF LINE 5
0260 ADDITIONS TO QUALIFIED BASIS 7 12 129 - 140 N

SECTION C FORM 8609A - PAGE 1

---- ------------------------------ ---- ------ ---- ---- --------------------
0270 PART YEAR ADJUSTMENT 8 12 141 - 152 N
0280 CREDIT PERCENTAGE 9 6 153 - 158 N
0290 MULTIPLY LINE 7 OR LINE 8 10 12 159 - 170 N

BY THE PERCENTAGE OF LINE 9
0300 SEC 42(f) (3) (B) 11 12 171 - 182 N

MODIFICATION
0310 ADD LINES 10 AND 11 12 12 183 - 194 N
0320 CREDIT FOR BUILDING BEFORE 13 12 195 - 206 N

LINE 14 REDUCTION
0330 DISALLOWED CREDIT DUE TO 14 12 207 - 218 N

FEDERAL GRANTS
0340 CREDIT ALLOWED FOR BUILDING 15 12 219 - 230 N

FOR TAX YEAR
0350 TAXPAYER PROPORTIONATE SHARE 16 12 231 - 242 N

OF CREDIT FOR THE YEAR
0360 ADJUSTMENT FOR DEFERRED 17 12 243 - 254 N

FIRST YEAR CREDIT
0370 TAXPAYER’S CREDIT 18 12 255 - 266 N


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0364
0001 FORM NUMBER 6 15 - 20 "8801bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001
0010 IDENTIFYING NUMBERS 9 43 - 51 N

(EIN)
0020 NET MINIMUM TAX PT I 12 52 - 63 N

TAXABLE INCOME (LOSS) 1

ADJUSTMENTS 2
0040 NET MINIMUM TAX PT I 12 76 - 87 N ***

MINUMUM TAX CREDIT 3

COMBINE LINE 1,2 and 3 4

EXEMPTION AMOUNT 5

PHASE-OUT 6


MULTIPLY LINE 7 BY 25% (.25) 8


0120 REFER TO FORM INSTRUCTIONS PT I 12 172 - 183 N

11
0130 NET MINIMUM FOREIGN TAX CREDIT PT I 12 184 - 195 N

ON EXCLUSION ITEMS 12
0140 TENTATIVE MINIMUM TAX PT I 12 196 - 207 N

ON EXCLUSION ITEMS 13
0150 AMOUNT FROM PRIOR YEAR PT I 12 208 - 219 N

F 6251 OR 1041, SCH I 14


---- ------------------------------ ---- ------ ---- ---- --------------------
0160 NET MINIMUM TAX ON EXCLUSION PT I 12 220 - 231 N

ITEMS 15
0170 AMOUNT FROM PRIOR YEAR PT II 12 232 - 243 N

F 6251 OR 1041, SCH I 16
0180 LINE 15 AMOUNT PT II 12 244 - 255 N

17
0190 MINIMUM TAX CREDIT PT II 12 256 - 267 N


CARRYFORWARD 19

UNALLOWED SPECIAL CREDITS 20

COMBINE LINES 18, 19 and 20 21
0230 REGULAR TAX LIABILITY MINUS PT II 12 304 - 315 N

ALLOWABLE CREDITS 22
0240 AMOUNT FROM CURRENT YEAR PT II 12 316 - 327 N

F 6251 OR 1041, SCH I 23

24
0260 SMALLER OF LINE 21 OR 24 PT II 12 340 - 351 N

25
0270 MINIMUM TAX CREDIT C/F LINE 21 PT II 12 352 - 363 N

MINUS LINE 25 26


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0283
0291 FORM NUMBER 6 15 - 20 "8801bb"
0292 PAGE NUMBER 5 21 - 25 "PG02b"

(EIN) nnnnnnnn

0000001
0300 AMOUNT FROM LINE 10 PT III 12 43 - 54 N

27
0310 AMOUNT FROM PRIOR YEAR PT III 12 55 - 66 N

APPLICABLE WORKSHEET OR SCH D 28
SEE FORM INSTRUCTIONS
0320 AMOUNT FROM PRIOR YEAR SCH D, PT III 12 67 - 78 N

SEE FORM INSTRUC. 29
0330 REFER TO FORM INSTRUCTIONS PT III 12 79 - 90 N

30
0350 SMALLER OF LINE 27 OR 30 PT III 12 91 - 102 N

31

32
0370 SEE LINE INSTRUC. ON FORM PT III 12 115 - 126 N

33
0375 ENTER AMOUNT APPLICABLE TO PT III 12 127 - 138 N

PRIOR YEAR FILING STATUS 34
0385 AMOUNT FROM PRIOR YEAR PT III 12 139 - 150 N

APPLICABLE WORKSHEET OR 35
SCH D.
SEE FORM INSTRCUTIONS

36
0390 SMALLER OF LINES 27 OR 28 PT III 12 163 - 174 N

37

38
0430 MULTIPLY LINE 38 X 5% PT III 12 187 - 198 N

39


---- ------------------------------ ---- ------ ---- ---- --------------------
0440 SUBTRACT LINE 38 FROM PT III 12 199 - 210 N

LINE 37 40

41
0527 SUBTRACT LINE 37 FROM PT III 12 223 - 234 N

LINE 31 42

43
0550 ADD LINES 33, 39, 41, 43, PT III 12 247 - 258 N
44
0600 LINE 27 X APPLICABLE % PT III 12 259 - 270 N

45

46


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0124
0001 FORM NUMBER 6 15 - 20 "8820bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

nnnnnnnnn

0000001

0020 QUALIFIED CLINICAL TESTING 1 12 52 - 63 N

EXPENSES PAID OR INCURRED
0030 CURRENT YEAR CREDIT 2 12 64 - 75 N

(MULTIPLY LINE 1 BY 50%)
0040 ORPHAN DEUGS CREDIT FROM 3 12 76 - 87 N

PARTNERSHIPS, S CORPS.,
ESTATE OR TRUST
0050 ADD LINES 2 AND 3 4 12 88 - 99 N

(ESTATES AND TRUSTS GO TO
LINE 5)

BENEFICIARIES OF ESTATE OR
TRUST
0070 ESTATES OR TRUSTS: 6 12 112 - 123 N

SUBTRACT LINE 5 FROM LINE 4


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0341
0001 FORM NUMBER 6 15 - 20 "8824bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999

0020 DESCRIPTION OF LIKE-KIND PT I 50 52 - 101 A/N OR BLANK

PROPERTY GIVEN 1
*0025 PROPERTY GIVEN STATEMENT PT I 6 102 - 107 "STMbnn" OR BLANK
0030 DESCRIPTION OF LIKE-KIND PT I 50 108 - 157 A/N OR BLANK

PROPERTY RECEIVED 2
*0035 PROPERTY RECEIVED STATEMENT PT I 6 158 - 163 "STMbnn" OR BLANK
0040 DATE LIKE-KIND PT I 8 164 - 171 FORMAT: YYYYMMDD

PROPERTY GIVEN UP 3 OR BLANK
0050 DATE PROPERTY PT I 8 172 - 179 FORMAT: YYYYMMDD

ACTUALLY TRANSFERRED 4 OR BLANK
0060 DATE LIKE-KIND PROPERTY PT I 8 180 - 187 FORMAT: YYYYMMDD

WAS IDENTIFIED 5 OR BLANK
0070 DATE PROPERTY PT I 8 188 - 195 FORMAT: YYYYMMDD

ACTUALLY RECEIVED 6 OR BLANK
0080 RELATED PARTY EXCHANGE - 7 1 196 - 196 "X" OR BLANK

YES
0100 RELATED PARTY EXCHANGE - 7 1 197 - 197 "X" OR BLANK

NO
0110 NAME OF RELATED PARTY PT II 35 198 - 232 A/N

8
0115 RELATIONSHIP PART II 15 233 - 247 A/N

8
0120 RELATED ID PT II 9 248 - 256 A/N

8 OR "APPLD FOR"
0130 STREET ADDRESS PT II 35 257 - 291 A/N

8


---- ------------------------------ ---- ------ ---- ---- --------------------
0140 CITY PT II 22 292 - 313 A/N

8
0150 STATE CODE PT II 2 314 - 315 A/N

8
0160 ZIP CODE PT II 12 316 - 327 N OR nnnnnbbbbbbb

8 OR nnnnnnnnnbbb
0180 DURING THIS YEAR DID RELATED PT II 1 328 - 328 "X" OR BLANK
PARTY SELL OR DISPOSE OF 9
PROPERTY - YES BOX
0185 DURING THIS YEAR DID RELATED PT II 1 329 - 329 "X" OR BLANK
PARTY SELL OR DISPOSE OF 9
PROPERTY - NO BOX
0190 DURING THIS YEAR DID YOU SELL PT II 1 330 - 330 "X" OR BLANK
OR DISPOSE OF PROPERTY - YES 10
BOX
0195 DURING THIS YEAR DID YOU SELL PT II 1 331 - 331 "X" OR BLANK
OR DISPOSE OF PROPERTY - NO 10
BOX
0200 DISPOSITION AFTER DEATH PT II 1 332 - 332 "X" OR BLANK

OF EITHER RELATED PARTIES 11a
0210 DISPOSITION WAS AN PT II 1 333 - 333 "X" OR BLANK

INVOLUNTARY CONVERSION 11b
0215 YOU CAN ESTABLISH TO PT II 1 334 - 334 "X" OR BLANK

SATISFACTION THAT NEITHER 11c
HAD TAX AVOIDANCE
@0217 EXPLANATION PT II 6 335 - 340 "STMbnn"

11 OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0456
0223 FORM NUMBER 6 15 - 20 "8824bb"
0224 PAGE NUMBER 5 21 - 25 "PG02b"


0000001 -
9999999
0230 FAIR MARKET VALUE (FMV) PT III 12 43 - 54 N

12

13
0250 GAIN OR (LOSS) PT III 12 67 - 78 N

0260 CASH AND FMV OF PT III 12 79 - 90 N

OTHER PARTY 15
0270 FMV OF LIKE-KIND PT III 12 91 - 102 N

PROPERTY RECEIVED 16
0280 AMOUNT REALIZED PT III 12 103 - 114 N

(ADD LINE 15 AND 16) 17
0290 ADJUSTED BASIS OF PT III 12 115 - 126 N

LIKE-KIND PROPERTY 18
0300 REALIZED GAIN OR LOSS PT III 12 127 - 138 N

*0305 ATTACH MULTI-ASSET EXCHANGE PT III 6 139 - 144 "STMbnn" OR BLANK

STATEMENT 19
0310 SMALLER OF LINES 15 OR 19 PT III 12 145 - 156 N

20
0320 ORDINARY INCOME UNDER PT III 12 157 - 168 N

RECAPTURE RULES 21

22
0340 RECOGNIZED GAIN PT III 12 181 - 192 N

(ADD LINES 21 AND 22) 23


---- ------------------------------ ---- ------ ---- ---- --------------------
*0345 ATTACH SUMMARY STATEMENT PT III 6 193 - 198 "STMbnn" OR BLANK

23
0350 DEFERRED GAIN OR (LOSS) PT III 12 199 - 210 N

0360 BASIS OF LIKE PROPERTY PT III 12 211 - 222 N

RECEIVED 25
(ADD LINES 18 AND 23
MINUS LINE 15)
0380 CERTIFICATE OF DIVESTITURE PT IV 5 223 - 227 N

NUMBER 26
0390 DESCRIPTION OF PT IV 50 228 - 277 A/N OR BLANK

DIVESTED PROPERTY 27
*0395 DIVESTED PROPERTY ATTACHMENT PT IV 6 278 - 283 "STMbnn" OR BLANK

27
0400 DESCRIPTION OF PT IV 50 284 - 333 A/N OR BLANK

REPLACEMENT PROPERTY 28
*0405 REPLACEMENT PROPERTY PT IV 6 334 - 339 "STMbnn" OR BLANK

ATTACHMENT 28
0410 DATE DIVESTED PROPERTY PT IV 8 340 - 347 FORMAT: YYYYMMDD

WAS SOLD 29 OR BLANK
0420 SALES PRICE OF PT IV 12 348 - 359 N

DIVESTED PROPERTY 30
0430 BASIS OF DIVESTED PROPERTY PT IV 12 360 - 371 N

31
0440 REALIZED GAIN PT IV 12 372 - 383 N

32
0450 COST OF REPLACEMENT PT IV 12 384 - 395 N

PROPERTY WITHIN 60 DAYS 33
0460 RECOGNIZED GAIN PT IV 12 396 - 407 N

34
0470 ORDINARY INCOME UNDER PT IV 12 408 - 419 N

RECAPTURE RULES 35

36
0490 DEFERRED GAIN PT IV 12 432 - 443 N

37
0500 BASIS OF REPLACEMENT PROPERTY PT IV 12 444 - 455 N

38


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0707
0001 FORM NUMBER 6 15 - 20 "8829bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001 -
9999999
0020 SSN OF PROPRIETOR 9 78 - 86 N
0030 BUSINESS USE SQUARE FEET 1 6 87 - 92 N
0040 TOTAL HOME SQUARE FEET 2 6 93 - 98 N
0050 BUSINESS SQUARE FEET PERCENT 3 6 99 - 104 N
0060 BUSINESS USE HOURS 4 4 105 - 108 N
0065 TOTAL HOURS AVAILABLE 5 4 109 - 112 N
0070 BUSINESS HOURS PERCENT 6 6 113 - 118 N
*0075 COMPUTATION ATTACHED 7 6 119 - 124 "STMbnn" OR BLANK
0080 BUSINESS PERCENTAGE 7 6 125 - 130 N
0090 TENTATIVE PROFIT/ 8 12 131 - 142 N

LOSS SCHEDULE C
0100 CASUALTY LOSS DIRECT 9(a) 12 143 - 154 N
0110 CASUALTY LOSS INDIRECT 9(b) 12 155 - 166 N
0120 DEDUCTIBLE MORTGAGE INTEREST 10(a) 12 167 - 178 N

DIRECT
0130 DEDUCTIBLE MORTGAGE INTEREST 10(b) 12 179 - 190 N

INDIRECT
0140 REAL ESTATE TAXES DIRECT 11(a) 12 191 - 202 N
0150 REAL ESTATE TAXES INDIRECT 11(b) 12 203 - 214 N
0160 DIRECT DEDUCTED SUBTOTAL 12(a) 12 215 - 226 N
0170 INDIRECT DEDUCTED SUBTOTAL 12(b) 12 227 - 238 N
0180 ALLOWABLE INDIRECT DEDUCTED 13(b) 12 239 - 250 N

EXPENSES


---- ------------------------------ ---- ------ ---- ---- --------------------
0190 DEDUCTIBLE NET 14 12 251 - 262 N
0200 REDUCED PROFIT/LOSS 15 12 263 - 274 N
0210 NON-DEDUCTIBLE MORTGAGE 16(a) 12 275 - 286 N

INTEREST DIRECT
0220 NON-DEDUCTIBLE MORTGAGE 16(b) 12 287 - 298 N

INTEREST INDIRECT
0230 INSURANCE DIRECT 17(a) 12 299 - 310 N
0240 INSURANCE INDIRECT 17(b) 12 311 - 322 N
0245 RENT; DIRECT EXPENSE 18(a) 12 323 - 334 N
0247 RENT; INDIRECT EXPENSE 18(b) 12 335 - 346 N
0250 REPAIRS/MAINTENANCE DIRECT 19(a) 12 347 - 358 N
0260 REPAIRS/MAINTENANCE INDIRECT 19(b) 12 359 - 370 N
0270 UTILITIES DIRECT 20(a) 12 371 - 382 N
0280 UTILITIES INDIRECT 20(b) 12 383 - 394 N
0290 OTHER EXPENSES DIRECT 21(a) 12 395 - 406 N
0300 OTHER EXPENSES INDIRECT 21(b) 12 407 - 418 N
0310 DIRECT NON-DEDUCTED SUBTOTAL 22(a) 12 419 - 430 N
0320 INDIRECT NON-DEDUCTED SUBTOTAL 22(b) 12 431 - 442 N
0330 ALLOWABLE INDIRECT 23 12 443 - 454 N

NON-DEDUCTED EXPENSES
0340 OPERATING EXPENSES CARRYOVER 24 12 455 - 466 N
0350 NON-DEDUCTIBLE NET 25 12 467 - 478 N
0360 ALLOWABLE OPERATING EXPENSES 26 12 479 - 490 N
0370 CASUALTY LOSS AND 27 12 491 - 502 N

DEPRECIATION LIMIT
0380 EXCESS CASUALTY LOSSES 28(b) 12 503 - 514 N
0390 HOME DEPRECIATION 29(b) 12 515 - 526 N
0400 EXCESS CASUALTY LOSSES AND 30(b) 12 527 - 538 N

DEPRECIATION CARRYOVER
0410 CASUALTY LOSSES AND 31 12 539 - 550 N

DEPRECIATION NET
0420 ALLOWABLE EXCESS CASUALTY 32 12 551 - 562 N

LOSSES AND DEPRECIATION
0430 TOTAL ALLOWABLE EXPENSES 33 12 563 - 574 N
0440 FORM 4684 CASUALTY LOSS 34 12 575 - 586 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0450 SCHEDULE C ALLOWABLE EXPENSES 35 12 587 - 598 N
0460 HOME ADJUSTED BASIS OR FAIR 36 12 599 - 610 N

MARKET VALUE
0470 LAND VALUE 37 12 611 - 622 N
0480 BUILDING BASIS 38 12 623 - 634 N
0490 BUSINESS BUILDING BASIS 39 12 635 - 646 N
0500 DEPRECIATION PERCENTAGE 40 6 647 - 652 N
0510 DEPRECIATION ALLOWABLE 41 12 653 - 664 N
+0515 "SEE ATTACHED" LITERAL 41 12 665 - 676 "SEE ATTACHED" OR

BLANK
@0517 COMPUTATION SCHEDULE 41 6 677 - 682 "STMbnn" OR BLANK
0520 UNALLOWED OPERATING EXPENSES 42 12 683 - 694 N
0530 UNALLOWED EXCESS CASUALTY 43 12 695 - 706 N

LOSSES AND DEPRECIATION


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0716
0001 FORM NUMBER 6 15 - 20 "8860bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

nnnnnnnnn

0000001 - 9999999
0010 RESERVED 9 43 - 51 NO ENTRY
0020 BOND ISSUER NAME-1 1(a) 35 52 - 86 A/N
0030 BOND ISSUER CITY-1 1(a) 22 87 - 108 A/N
0040 BOND ISSUER STATE-1 1(a) 2 109 - 110 A/N
0050 MONTH/YEAR BOND 1(b) 6 111 - 116 N

ISSUED-1 FORMAT: (YYYYMM)
0060 OUTSTANDING PRINCIPAL 1(c) 12 117 - 128 N

AMOUNT-1
0070 CREDIT RATE-1 1(d) 6 129 - 134 N
0080 CREDIT AMOUNT-1 1(e) 12 135 - 146 N
0120 MONTH/YEAR BOND ISSUED-2 1(b) 6 206 - 211 N

FORMAT: (YYYYMM)
0130 OUTSTANDING PRINCIPLE 1(c) 12 212 - 223 N

AMOUNT-2
0140 CREDIT RATE-2 1(d) 6 224 - 229 N
0150 CREDIT AMOUNT-2 1(e) 12 230 - 241 N
0190 MONTH/YEAR BOND ISSUED-3 1(b) 6 301 - 306 N

FORMAT: (YYYYMM)


---- ------------------------------ ---- ------ ---- ---- --------------------
0200 OUTSTANDING PRINCIPAL 1(c) 12 307 - 318 N

AMOUNT-3
0210 CREDIT RATE-3 1(d) 6 319 - 324 N
0220 CREDIT AMOUNT-3 1(e) 12 325 - 336 N


AMOUNT-4
0280 CREDIT RATE-4 1(d) 6 414 - 419 N
0290 CREDIT AMOUNT-4 1(e) 12 420 - 431 N


AMOUNT-5
0350 CREDIT RATE-5 1(d) 6 509 - 514 N
0360 CREDIT AMOUNT-5 1(e) 12 515 - 526 N
0370 QZA BOND CREDIT FROM 2a 12 527 - 538 N

AN S CORP
0380 S CORP. EIN 2b 9 539 - 547 N
0390 CURRENT YEAR CREDIT 3 12 548 - 559 N
0400 REGULAR TAX BEFORE CREDITS 4 12 560 - 571 N
0410 ALTERNATIVE MININMUM TAX 5 12 572 - 583 N
0420 REGULAR TAX PLUS ALTERNATIVE 6 12 584 - 595 N

MINIMUM TAX
0520 QUALIFIED ELECTRIC VEHICLE 7c 12 620 - 631 NO ENTRY |

CREDIT (FORM 8834)
0530 NON-BUSINESS ALT. MOTOR 7d 12 632 - 643 NO ENTRY |

VEHICLE CREDIT (FORM 8910)
0540 NON-BUSINESS ALT. FUEL 7e 12 644 - 655 NO ENTRY |

VEHICLE REFUELING PROP.
CREDIT (FORM 8911)


---- ------------------------------ ---- ------ ---- ---- --------------------
0550 GENERAL BUSINESS CREDIT 7f 12 656 - 667 N
0560 CREDIT FOR PRIOR YEAR 7g 12 668 - 679 N

MINIMUM TAX
0570 TOTAL CREDITS 7h 12 680 - 691 N
0580 NET INCOME TAX 8 12 692 - 703 N
0590 CREDIT ALLOWED FOR 9 12 704 - 715 N

THE CURRENT YEAR


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0250
0001 FORM NUMBER 6 15 - 20 "8864bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001
*0008 STATEMENT IN LIEU OF 6 43 - 48 “STMbnn” or BLANK

PREVIOUSLY FILED CERTIFICATE
0020 BIODIESEL GALLONS 1a 6 58 - 63 N
0030 BIODIESEL AMOUNT 1c 12 64 - 75 N
0040 AGRI-BIODIESEL GALLONS 2a 6 76 - 81 N
0050 AGRI-BIODIESEL AMOUNT 2c 12 82 - 93 N
0052 RENEWABLE DIESEL 3a 6 94 - 99 N
0054 RENEWABLE DIESEL AMT 3c 12 100 - 111 N
0060 BIODIESEL MIXTURE GALLONS 4a 6 112 - 117 N
0070 BIODIESEL MIXTURE GALLONS 4c 12 118 - 129 N

AMOUNT
0080 AGRI-BIODIESEL MIX GALLONS 5a 6 130 - 135 N

GALLONS
0090 AGRI-BIODIESEL MIX AMOUNT 5c 12 136 - 147 N
0092 RENEWABLE DIESEL MIX GAL 6a 6 148 - 153 N
0094 RENEWABLE DIESEL MIX AMT 6c 12 154 - 165 N
0096 QUALIFIED AGRI-BIODIESEL 7a 6 166 - 171 N

PRODUCTION GALLONS
0098 QUALIFIED AGRI-BIODIESEL 7c 12 172 - 183 N

PRODUCTION AMOUNT
0100 TOTAL OF ALL BIODIESEL 8c 12 184 - 195 N

FUEL AMOUNTS: ADD LINE 1-7
0110 FUEL CREDITS FROM 9c 12 196 - 207 N

PARTNERSHIPS, S CORPS,
ESTATES, TRUSTS, AND
COOPERATIVES


---- ------------------------------ ---- ------ ---- ---- --------------------
0120 ADD LINES 8 AND 9 10c 12 208 - 219 N
*0125 CREDIT DIVISION SCHEDULE 10c 6 220 - 225 “STMbnn” or BLANK
0200 AMOUNT ALLOCATED TO BENEF. 11 12 226 - 237 N

OF ESTATES, TRUSTS OR PATRONS
OF A COOPERATIVE

LINE 10 (ESTATE, TRUSTS
AND COOPS. ONLY)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0571
0001 FORM NUMBER 6 15 - 20 "8874bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001 - 9999999
0020 NAME OF COMMUNITY DEVELOPMENT 1(a) 35 52 - 86 A/N

ENTITY (CDE)-1
0030 ADDRESS-1 1(a) 35 87 - 121 A/N
0040 CITY-1 1(a) 22 122 - 143 A/N
0050 STATE-1 1(a) 2 144 - 145 A/N
0060 ZIP CODE-1 1(a) 12 146 - 157 N or nnnnnbbbbbbb

or nnnnnnnnnbbb
0070 EIN OR CDE-1 1(b) 9 158 - 166 N

nnnnnnnnn
0080 DATE OF INITIAL INVESTMENT-1 1(c) 8 167 - 174 FORMAT: YYYYMMDD
0090 AMOUNT OF QUALIFIED EQUITY 1(d) 12 175 - 186 N

INVESTMENT-1
0095 CREDIT RATE-1 1(e) 6 187 - 192 N
0100 CREDIT-1 1(f) 12 193 - 204 N

ENTITY (CDE)-2
0120 ADDRESS-2 1(a) 35 240 - 274 A/N
0130 CITY-2 1(a) 22 275 - 296 A/N
0140 STATE-2 1(a) 2 297 - 298 A/N

or nnnnnnnnnbbb
0160 EIN OF CDE-2 1(b) 9 311 - 319 N

nnnnnnnnn

INVESTMENT-2


---- ------------------------------ ---- ------ ---- ---- --------------------
0185 CREDIT RATE-2 1(e) 6 340 - 345 N
0190 CREDIT-2 1(f) 12 346 - 357 N

ENTITY (CDE)-3
0210 ADDRESS-3 1(a) 35 393 - 427 A/N
0220 CITY-3 1(a) 22 428 - 249 A/N
0230 STATE-3 1(a) 2 450 - 451 A/N

or nnnnnnnnnbbb
0250 EIN OF CDE-3 1(b) 9 464 - 472 N

nnnnnnnnn

INVESTMENT-3
0275 CREDIT RATE-3 1(e) 6 493 - 498 N
0280 CREDIT-3 1(f) 12 499 - 510 N
*0305 ATTACHMENT – ADDT’L QUALIFIED 1 6 511 - 516 “STMbnn” OR BLANK

EQUITY INVESTMENT
0320 TOTAL CREDIT AMOUNTS FROM 1(f) 12 517 - 528 N OR BLANK

ATTACHMENT
0340 NEW MARKETS CREDITS FROM 2 12 529 - 540 N

PARTNERSHIPS OR S CORPS.
*0345 ATTACHMENT – ADDT’L NEW 2 6 541 - 546 “STMbnn” OR BLANK

MARKETS CREDIT
0350 TOTAL AMOUNT FROM ATTACHMENT 2 12 547 - 558 N
0360 ADD AMOUNTS ON LINE 1, 3 12 559 - 570 N

COL.(f) AND LINE 2


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0118
0001 FORM NUMBER 6 15 - 20 "8881bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001 - 9999999
0020 QUALIFIED START-UP COSTS 1 12 52 - 63 N

INCURRED
0030 ENTER ONE-HALF OF LINE 1 2 12 64 - 75 N
*0035 GROUP CREDIT – ATTACH 2 6 76 - 81 "STMbnn" or Blank

STATEMENT
0040 CREDIT FOR SMALL EMPLOYER 3 12 82 - 93 N

PENSION PLAN STARTUP COSTS
FROM PARTNERSHIPS AND S CORPS
0050 ADD LINES 2 AND 3 4 12 94 - 105 N
0060 ENTER SMALLER OF LINE 4 OR 5 12 106 - 117 N

$500.


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0172
0001 FORM NUMBER 6 15 - 20 "8882bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001
0020 QUALIFIED CHILDCARE FACILITY 1 12 52 - 63 N

EXPENDITURES
0030 25% OF LINE 1 2 12 64 - 75 N
0040 QUALIFIED CHILDCARE RESOURCE 3 12 76 - 87 N

AND REFERRAL EXPENDITURES
0050 10% OF LINE 3 4 12 88 - 99 N
0060 CREDIT FOR EMPLOYER PROVIDED 5 12 100 - 111 N

CHILD CARE FACILITIES AND
SERVICES FROM PARNTERSHIPS,
S CORPS, AND ESTATES AND TRUSTS.
*0065 ATTACH STATEMENT – ADDT’L 5 6 112 - 117 "STMbnn" or Blank

INFORMATION
0070 ADD LINES 2, 4, AND 5 6 12 118 - 129 N
0090 SMALLER OF LINE 6 OR 7 12 130 - 141 N

$150,000. SEE INSTRUCTIONS
*0100 GROUP CREDIT DIVIDEND 7 6 142 - 147 "STMbnn" or Blank

STATEMENT

BENEFICIARIES

LINE 7 (ESTATE OR TRUST ONLY)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0530 |
0001 FORM NUMBER 6 15 - 20 "8886bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


0000001-0000010

0013 TAX FORM NUMBER A 6 52 - 57 A/N
0015 TAX YEAR A 6 58 - 63 N
0018 INITIAL YEAR FILE B 1 64 - 64 “X” OR BLANK

INDICATOR
0020 PROTECTIVE DISCLOSURE 1 65 - 65 “X” OR BLANK

INDICATOR
0030 REPORTABLE TRANSACTION NAME 1a 35 66 - 100 A/N OR BLANK
0038 INITIAL YEAR PARTICIPATED 1b 4 101 - 104 N
*0039 ADDITIONAL TRANSACTION YEARS 1b 6 105 - 110 "STMbnn" OR BLANK |
0040 REGISTRATION NUMBER 1 1c 11 111 - 121 A/N OR BLANK
0042 REGISTRATION NUMBER 2 1c 11 122 - 132 A/N OR BLANK |
@0050 OVERFLOW FOR MORE THAN 5 1c 6 166 - 171 "STMbnn" OR BLANK

REGISTRATION NUMBERS
0100 LISTED TRANSACTION 2a 1 172 - 172 "X" OR BLANK
0110 CONFIDENTIAL TRANSACTION 2b 1 173 - 173 "X" OR BLANK
0120 TRANSACTION WITH 2c 1 174 - 174 "X" OR BLANK

CONTRACTUAL PROTECTION
0130 LOSS TRANSACTION 2d 1 175 - 175 "X" OR BLANK
0150 TRANSACTION WITH BRIEF ASSET 2e 1 176 - 176 "X" OR BLANK

HOLDING PERIOD


---- ------------------------------ ---- ------ ---- ---- --------------------
0200 IDENTIFY LISTED TRANSACTION 3 35 177 - 211 A/N
*0205 ADDITIONAL TRANSACTION 3 6 212 - 217 "STMbnn" OR BLANK

INFORMATION
0220 NUMBER OF TRANSACTIONS ON FORM 4 3 218 - 220 N
0230 NAME OF OTHER ENTITY 5a 35 221 - 255 A/N
0233 TYPE OF ENTITY 5b 35 256 - 290 A/N
0237 FORM NUMBER 5c 6 291 - 296 A/N

(Example: 1065-B or 1065B )
0240 EIN OF OTHER ENTITY 5d 9 297 - 305 N OR BLANK
*0245 MULTIPLE ENTITIES 5 6 306 - 311 "STMbnn"
0300 PERSON PAID FEE NAME 1 6a 35 312 - 346 A/N OR BLANK
0310 STREET ADDRESS 1 6a 35 347 - 381 A/N OR BLANK
0320 CITY 1 6a 22 382 - 403 A/N OR BLANK
0330 STATE 1 6a 2 404 - 405 A/N (STANDARD POSTAL

ABBREVIATION) OR
BLANK
0340 ZIP CODE 1 6a 12 406 - 417 N (LEFT-JUSTIFIED)

OR BLANK
0350 PERSON PAID FEE 6b 35 418 - 452 A/N OR BLANK

NAME 2
0360 STREET ADDRESS 2 6b 35 453 - 487 A/N OR BLANK
0370 CITY 2 6b 22 488 - 509 A/N OR BLANK
0380 STATE 2 6b 2 510 - 511 A/N (STANDARD POSTAL

STATE ABBREVIATION)
OR BLANK
0390 ZIP CODE 2 6b 12 512 - 523 A/N (LEFT-JUSTIFIED)

OR BLANK
*0405 ADDITIONAL TRANSACTION 6b 6 524 - 529 "STMbnn" OR BLANK

INFORMATION


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 1729
0601 FORM NUMBER 6 15 - 20 "8886bb
0602 PAGE NUMBER 5 21 - 25 "PG02b"

(EIN) nnnnnnnnn

0000010
0700 FACTS OF TRANSACTION-1 7 70 43 - 112 A/N OR BLANK
0750 EXPECTED TAX BENEFITS-1 8 70 603 - 672 A/N OR BLANK
0800 ESTIMATED TAX BENEFITS-1 9 70 1163 - 1232 A/N OR BLANK


---- ------------------------------ ---- ------ ---- ---- --------------------
@0900 GLOBAL PAGE 2 6 1723 - 1728 "STMbnn" OR BLANK

(ADDITIONAL STATEMENT)


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0166
0001 FORM NUMBER 6 15 - 20 "8896bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001 - 9999999
0020 LOW SULFUR DIESEL FUEL 1 6 52 - 57 N

PRODUCED IN GALLONS
0030 MULTIPLY LINE 1 BY RATE 2 12 58 - 69 N
0040 QUALIFIED CAPITAL COSTS 3 12 70 - 81 N

LIMITATION
0050 PRIOR YEAR ALLOWABLE CREDIT 4 12 82 - 93 N
0070 ENTER THE SMALLER OF LINE 6 12 106 - 117 N

5 OR LINE 2
0080 LOW SULFUR DIESEL FUEL 7 12 118 - 129 N

PRODUCTION CREDIT FROM
PARTNERSHIPS, S CORPS., AND
COOPERATIVES.
0090 ADD LINES 6 AND 7 8 12 130 - 141 N
0200 AMOUNT ALLOCATED TO PATRONS 9 12 142 - 153 N

OF A COOPERATIVE
0210 COOPERATIVES: SUBTRACT LINE 10 12 154 - 165 N

9 FROM 8


---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0772
0001 FORM NUMBER 6 15 - 20 "8913bb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"

(EIN) nnnnnnnnn

0000001
0006 TAX PERIOD 6 43 - 48 YYYYMM
0010 FOREIGN PARTNERSHIP’S EMPLUEER 9 49 - 57 NO ENTRY

0020 BILLS DATED 1(b) 12 58 - 69 N

MAR, APR, MAY 2003
0030 BUNDLED SERVICE 1(c) 12 70 - 81 N

MAR, APR, MAY 2003
0040 TAX REFUND (ADD b, AND c) 1(d) 12 82 - 93 N

MAR, APR, MAY 2003
0050 INTEREST ON TAX REFUND 1(e) 12 94 - 105 N

MAR, APR, MAY 2003
0060 BILLS DATED 2(b) 12 106 - 117 N

JUN, JUL, AUG 2003

JUN, JUL, AUG 2003

JUN, JUL AUG 2003
0090 INTEREST ON TAX PERIOD 2(e) 12 142 - 153 N

JUN, JUL, AUG 2003
0100 BILLS DATED 3(b) 12 154 - 165 N

SEPT, OCT, NOV 2003

SEPT, OCT, NOV 2003

SEPT, OCT, NOV 2003

SEPT, OCT, NOV 2003
0140 BILLS DATED 4(b) 12 202 - 213 N

DEC 2003, JAN, FEB 2004

DEC 2003, JAN, FEB 2004


---- ------------------------------ ---- ------ ---- ---- --------------------

DEC 2003, JAN, FEB 2004

DEC 2003, JAN, FEB 2004
0180 BILLS DATED 5(b) 12 250 - 261 N

MAR, APR, MAY 2004

MAR, APR, MAY 2004

MAR, APR, MAY 2004

MAR, APR, MAY 2004
0220 BILLS DATED 6(b) 12 298 - 309 N

JUN, JUL, AUG 2004

JUN, JUL, AUG 2004

JUN, JUL, AUG 2004

JUN, JUL, AUG 2004
0260 BILLS DATED 7(b) 12 346 - 357 N

SEP, OCT, NOV 2004

SEP, OCT, NOV 2004

SEP, OCT, NOV 2004

SEP, OCT, NOV 2004
0300 BILLS DATED 8(b) 12 394 - 405 N

DEC 2004, JAN, FEB 2005

DEC 2004, JAN, FEB 2005

DEC 2004, JAN, FEB 2005

DEC 2004, JAN, FEB, 2005
0340 BILLS DATED 9(b) 12 442 - 453 N

MAR, APR, MAY 2005

MAR, APR, MAY 2005

MAR, APR, MAY 2005

MAR, APR, MAY 2005


---- ------------------------------ ---- ------ ---- ---- --------------------
0380 BILLS DATED 10(b) 12 490 - 501 N

JUN, JUL, AUG 2005

JUN, JUL, AUG 2005

JUN, JUL, AUG 2005

JUN, JUL, AUG 2005
0420 BILLS DATED 11(b) 12 538 - 549 N

SEP, OCT, NOV 2005

SEP, OCT, NOV 2005

SEP, OCT, NOV 2005

SEP, OCT, NOV 2005
0460 BILLS DATED 12(b) 12 586 - 597 N

DEC 2005, JAN, FEB 2006

DEC 2005, JAN, FEB 2006

DEC 2005, JAN, FEB 2006

DEC 2005, JAN, FEB 2006
0500 BILLS DATED 13(b) 12 634 - 645 N

MAR, APR, MAY 2006

MAR, APR, MAY 2006

MAR, APR, MAY 2006

MAR, APR, MAY 2006
0540 BILLS DATED 14(b) 12 682 - 693 N

JUN AND JUL 2006

JUN AND JUL 2006

JUN AND JUL 2006

JUN AND JULY 2006
0580 ADD LINES 1 – 14 COLUMN (d) 15(d) 12 730 - 741 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0590 ADD LINES 1 – 14 COLUMN (e) 15(e) 12 742 - 753 N
0600 TOTAL CREDIT CLAIMED 16(e) 12 754 - 765 N
*0750 FORM 8913 ADDITIONAL INFO 6 766 - 771 “STMbnn” or BLANK

SECTION C STATEMENT RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0136
0000 RECORD ID 6 9 - 14 "STMbnn"

nn = 01-96 (OTHERS)
97 FOR SCH D
98 FOR SCH J
99 FOR SCH K1
0001 RESERVED 6 15 - 20 BLANK
0002 PAGE NUMBER 5 21 - 25 "PGnnb"

nn = 01-99
0003 EIN 9 26 - 34 N
nnnnnnnnn
0010 LINE NUMBER 5 43 - 47 "LNnnb"

nn = 01-50
0020 SCHEDULE K OR J 7 48 - 54 MUST BE SIGNIFICANT

SEQUENCE NUMBER RANGE = 0000001 -
9999999 IF SCHEDULE
K OR J
0040 DATA RECORD 80 56 - 135 SEE SEC. 3.05

***FIELD #040 IS FOR ALL STATEMENTS

SECTION C PREPARER NOTE

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 nnnn
0000 RECORD IDENTIFICATION 6 9 - 14 "NTEbbb"

(nn=01-20)

(EIN)
0005 TEXT DATA CHARACTER COUNT 4 39 - 42 N 0001 - 4000
0006 PREPARER NOTE DATA 1-4000 43 - 4042 ALL CHARACTERS

EXCEPT THE ASTERICK
"*" AND BRACKETS
"["OR"]"

SECTION C ELECTION EXPLANATION

---- ------------------------------ ---- ------ ---- ---- --------------------
0000 RECORD IDENTIFICATION 6 9 - 14 "ELCbbb"

(nn=01-20)

(EIN)
0006 PREPARER NOTE DATA 1-4000 43 - 4042 ALL CHARACTERS EXCPE

EXCEPT THE ASTERICK
"*" AND BRACKETS
"["OR"]"

SECTION C REGULATORY EXPLANATION

---- ------------------------------ ---- ------ ---- ---- --------------------
0000 RECORD IDENTIFICATION 6 9 - 14 "REGbbb"

(nn=01-20)

(EIN)
0006 PREPARER NOTE DATA 1-4000 43 - 4042 ALL CHARACTERS EXCPE

EXCEPT THE ASTERICK
"*" AND BRACKETS
"["OR"]"

SECTION C SUMMARY RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0727
0000 RECORD IDENTIFICATION 6 9 - 14 "SUMbbb"
0005 CLIENT IDENTIFICATION 3 15 - 17 A/N
0007 EMPLOYER IDENTIFICATION NO. 9 26 - 34 N

(ESTATE OR TRUST EIN) nnnnnnnnn
0040 TRUST OR ESTATE BANK 17 53 - 69 A/N OR BLANK

ACCOUNT NUMBER
0050 TRANSMITTER'S NAME 35 70 - 104 A/N
0060 TRANSMITTER'S EIN (FIELD #0020 9 105 - 113 N

ON TRANS RECORD) SEE PART II
0070 PREPARER'S SELF-EMPLOYMENT 1 114 - 114 "X" OR BLANK

INDICATOR
0080 PREPARER'S FIRM EIN (FIELD 9 115 - 123 N OR BLANK

#0870 ON FORM 1041)
0090 PREPARER'S FIRM NAME 35 124 - 158 A/N OR BLANK
0100 FIRM/FILER CITY 22 159 - 180 A/N OR BLANK
0110 FIRM/FILER STATE (ABBR.) 2 181 - 182 A/N OR BLANK
0120 FIRM/FILER ZIP CODE 12 183 - 194 N OR

nnnnnbbbbbbb OR
nnnnnnnnnbbb OR
BLANK
0130 NUMBER OF LOGICAL RECORDS 7 195 - 201 RANGE :

(INCLUDING SUMMARY RECORD) (0000003-9999999)
0140 NUMBER OF FORM RECORDS 7 202 - 208 N
NOTE: THIS COUNT DOES NOT INCLUDE FORM 1041.
0150 NUMBER OF FORMS 1116 PAGE 1 7 209 - 215 RANGE :

0000000-9999999)
0160 NUMBER OF FORMS 1116 PAGE 2 7 216 - 222 RANGE:

(0000000-9999999)
0170 NUMBER OF FORMS 2210 PAGE 1 1 223 - 223 RANGE: 0-1


---- ------------------------------ ---- ------ ---- ---- --------------------
0194 NUMBER OF FORMS 2210F PAGE 1 1 227 - 227 RANGE: 0-1
0195 RESERVE 1 228 - 228 BLANK

(0000000-9999999)
0205 NUMBER OF FORMS 4136 PAGE 2 1 240 - 240 RANGE: 0-1 |

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)
0282 NUMBER OF FORMS 4970 PAGE 1 1 288 - 288 RANGE : 0-1

(0000000-9999999)
0287 NUMBER OF FORMS 5884-A PAGE 1 7 297 - 303 RANGE:

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)


---- ------------------------------ ---- ------ ---- ---- --------------------

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)
0306 NUMBER OF FORMS 8275-R PAGE 1 7 356 - 362 RANGE:

(0000000-9999999)
0307 NUMBER OF FORMS 8275-R PAGE 2 7 363 - 369 RANGE:

(0000000-9999999)
0320 NUMBER OF FORMS 8582CR PAGE 1 1 373 - 373 RANGE: 0-1
0330 NUMBER OF FORMS 8582CR PAGE 2 1 374 - 374 RANGE: 0-1
0332 RESERVED 7 376 - 382
0335 NUMBER OF FORMS 8609A, PAGE 1 7 383 - 389 RANGE:

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)


---- ------------------------------ ---- ------ ---- ---- --------------------

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)

(0000000-9999999)
0357 NUMBER OF FORMS 8830 PAGE 1 1 456 - 456 NO ENTRY
0360 NUMBER OF FORMS 8913 PAGE 1 1 461 - 461 RANGE= 0-1
0362 NUMBER OF PAYMENT RECORDS 1 462 - 462 RANGE= 0-1
0363 NUMBER OF SCHEDULE RECORDS 7 463 - 469 RANGE:

(EXCLUDING SCHEDULE (0000000-9999999)
K-1 RECORDS)
0364 NUMBER OF SCHEDULE "C" PAGE 1 7 470 - 476 RANGE:

FORM 1040 (0000000-9999999)
0366 NUMBER OF SCHEDULE "C" PAGE 2 7 477 - 483 RANGE:

FORM 1040 (0000000-9999999)
0368 NUMBER OF SCHEDULE "C-EZ" 7 484 - 490 RANGE:

PAGE 1 FORM 1040 (0000000-9999999)
0370 NUMBER OF SCHEDULE "D" PAGE 1 1 491 - 491 RANGE: 0-1

FORM 1041
0375 NUMBER OF SCHEDULE "D" PAGE 2 1 492 - 492 RANGE: 0-1

FORM 1041
0380 NUMBER OF SCHEDULE "E" PAGE 1 7 493 - 499 RANGE:

FORM 1040 (0000000-9999999)
0385 NUMBER OF SCHEDULE "E" PAGE 2 7 500 - 506 RANGE:

FORM 1040 (0000000-9999999)
0386 NUMBER OF SCHEDULE "F" PAGE 1 7 507 - 513 RANGE:

FORM 1040 (0000000-9999999)
0387 NUMBER OF SCHEDULE "F" PAGE 2 7 514 - 520 RANGE:

FORM 1040 (0000000-9999999)
0388 NUMBER OF SCHEDULE "H" PAGE 1 7 521 - 527 RANGE:

FORM 1040 (0000000-9999999)
0389 NUMBER OF SCHEDULE "H" PAGE 2 7 528 - 534 RANGE:

FORM 1040 (0000000-9999999)


---- ------------------------------ ---- ------ ---- ---- --------------------
0390 NUMBER OF SCHEDULE "J" PAGE 1 7 535 - 541 RANGE:

FORM 1041 (0000000-9999999)
0395 NUMBER OF SCHEDULE "J" PAGE 2 7 542 - 548 RANGE:

FORM 1041 (0000000-9999999)
0400 NUMBER OF STATEMENT RECORDS 7 549 - 555 RANGE:

(EXCLUDING SCHEDULE D, J AND (0000000-9999999)
K-1 STATEMENT RECORDS
0410 NUMBER OF STATEMENT 7 556 - 562 RANGE:

"STMb97" (SCHEDULE D) (0000000-9999999)
RECORDS
0420 NUMBER OF STATEMENT "STMb98" 7 563 - 569 RANGE:

(SCHEDULE J) RECORDS (0000000-9999999)
0430 NUMBER OF SCHEDULE K-1 PAGE 1 7 570 - 576 RANGE:

FORM 1041 (0000000-9999999)
0440 NUMBER OF STATEMENT "STMb99" 7 577 - 583 RANGE:

(SCHEDULE K-1) RECORDS (0000000-9999999)
0442 STATE CODE 2 584 - 585 "NY" OR BLANK
0444 STATE RETURN COUNTER 1 586 - 586 "1" OR "0" OR BLANK
0446 STATE ATTACHMENTS 7 587 - 593 RANGE:

(0000000-9999999) OR
BLANK
0450 BALANCE DUE INDICATOR 1 594 - 594 NO ENTRY
0455 NUMBER OF PREPARER 2 595 - 596 RANGE: 00-20

NOTE RECORDS
0456 NUMBER OF ELECTION 2 597 - 598 RANGE: 00-20

EXPLANATION RECORDS
0457 NUMBER OF REGULATORY 2 599 - 600 RANGE: 00-20

EXPLANATION RECORDS
0460 PAPER DOCUMENT INDICATOR 1 601 - 601 1 = PAPER DOCUMENT

ATTACHED W/PACKAGE
OTHER THAN FORM
8453-F OR POWER
ATTORNEY
0 = NO PAPER
DOCUMENT ATTACHED
0465 EFIN 6 602 - 607 N
0470 NAME OF ELECTRONIC RETURN 35 608 - 642 A/N

ORIGINATOR (ERO)
0480 ADDRESS OF ELECTRONIC RETURN 35 643 - 677 A/N

ORIGINATOR
0490 CITY OF ELECTRONIC RETURN 22 678 - 699 A/N

ORIGINATOR
0500 STATE OF ELECTRONIC RETURN 2 700 - 701 A/N

ORIGINATOR


---- ------------------------------ ---- ------ ---- ---- --------------------
0510 ZIP CODE OF ELECTRONIC RETURN 12 702 - 713 A/N

ORIGINATOR
0520 ELECTRONIC POSTMARK DATE 8 714 - 721 YYYYMMDD OR BLANK

(YYYY=2007)
0530 ELECTRONIC POSTMARK TIME 4 722 - 725 HHMM OR BLANK

(HH=00-23, MM=00-59)
0540 ELECTRONIC POSTMARK TIME ZONE 1 726 - 726 "E"=EASTERN TIME

ZONE, "C"=CENTRAL
TIME ZONE, "M"=
MOUNTAIN TIME ZONE,
"P"=PACIFIC TIME
ZONE, "A"=ALASKAN
TIME ZONE, "H"=
HAWAIIAN TIME ZONE
OR BLANK

SECTION C RECAP RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0120
0000 RECORD ID 6 9 - 14 "RECAPb"
0030 TOTAL RETURN COUNT 6 29 - 34 N
0040 ELECTRONIC TRANSMITTER ID 7 35 - 41 N

(ETIN)
0050 JULIAN DATE OF TRANSMISSION 3 42 - 44 N
0060 TRANSMISSION SEQUENCE (MUST BE 2 45 - 46 N

THE SAME AS ON THE TRANA
RECORD)
0070 TOTAL ACCEPTED RETURNS 6 47 - 52 N (IRS USE ONLY)
0080 TOTAL DUPLICATED RETURNS 6 53 - 58 N (IRS USE ONLY)
0090 TOTAL REJECTED RETURNS 6 59 - 64 N (IRS USE ONLY)
0120 IRS COMPUTED RETURN COUNT 6 77 - 82 N (IRS USE ONLY)
0140 ACK FILE NAME 20 100 - 119 A/N (IRS USE ONLY)

SECTION C STATE ENTITY RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0590
0000 RECORD ID 6 9 - 14 "STATE "
0001 TYPE (FORM NUMBER) 6 15 - 20 "AHEADR"
0002 PAGE NUMBER 5 21 - 25 "PG01b"


01 - 99
0010 STATE CODE 2 43 - 44 "NY"
0020 STATE RETURN INDICATOR 1 45 - 45 A/N
0030 STATE NUMERIC AREA 27 46 - 72 N
0040 STATE ALPHA AREA 93 73 - 165 A/N
0050 NAME LINE 35 166 - 200 A/N
0060 NAME LINE 35 201 - 235 A/N
0070 NAME LINE 35 236 - 270 A/N
0080 ADDRESS LINE 35 271 - 305 A/N
0090 ADDRESS LINE 35 306 - 340 A/N
0100 CITY 22 341 - 362 A/N
0110 CITY CODE 5 363 - 367 N
0120 STATE ABBREVIATION 2 368 - 369 A/N
0130 ZIP CODE 12 370 - 381 NNNNN-NNNN-NNN
0140 COUNTY 20 382 - 401 A/N
0150 COUNTY CODE 5 402 - 406 N
0160 TELEPHONE NUMBER 12 407 - 418 A/N
0170 DATE CREATED 8 419 - 426 YYYYMMDD
0180 TYPE OR TRUST 28 427 - 454 A/N
0190 ORIGINAL RETURN 1 455 - 455 X OR " "
0200 AMENDED RETURN 1 456 - 456 X OR " "
0210 FINAL RETURN 1 457 - 457 X OR " "
0220 OPTIONAL 22 458 - 479 A/N OR " "

SECTION C STATE ENTITY RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
0230 OPTIONAL 22 480 - 501 A/N OR " "
0240 OPTIONAL 22 502 - 523 A/N OR " "
0250 OPTIONAL 22 524 - 545 A/N OR " "
0260 OPTIONAL 22 546 - 567 A/N OR " "
0270 OPTIONAL 22 568 - 589 A/N OR " "

SECTION C STATE ATTACHMENT B RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 2477
0001 TYPE (FORM NUMBER) 6 15 - 20 "BATTCH"
0002 PAGE NUMBER 5 21 - 25 "PG02b"


01 - 99
0008 STATE CODE 2 43 - 44 "NY"
0010 ALPHANUMERIC FIELD 80 45 - 124 A/N
0210 NUMERIC FIELD 12 845 - 856 N
0220 NUMERIC FIELD 12 857 - 868 N
0230 NUMERIC FIELD 12 869 - 880 N
0240 NUMERIC FIELD 12 881 - 892 N
0250 NUMERIC FIELD 12 893 - 904 N
0260 NUMERIC FIELD 12 905 - 916 N
0270 NUMERIC FIELD 12 917 - 928 N
0280 NUMERIC FIELD 12 929 - 940 N
0290 NUMERIC FIELD 12 941 - 952 N
0300 NUMERIC FIELD 12 953 - 964 N
0310 NUMERIC FIELD 12 965 - 976 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0320 NUMERIC FIELD 12 977 - 988 N
0330 NUMERIC FIELD 12 989 - 1000 N
0340 NUMERIC FIELD 12 1001 - 1012 N
0350 NUMERIC FIELD 12 1013 - 1024 N
0360 NUMERIC FIELD 12 1025 - 1036 N
0370 NUMERIC FIELD 12 1037 - 1048 N
0380 NUMERIC FIELD 12 1049 - 1060 N
0390 NUMERIC FIELD 12 1061 - 1072 N
0400 NUMERIC FIELD 12 1073 - 1084 N
0410 NUMERIC FIELD 12 1085 - 1096 N
0420 NUMERIC FIELD 12 1097 - 1108 N
0430 NUMERIC FIELD 12 1109 - 1120 N
0440 NUMERIC FIELD 12 1121 - 1132 N
0450 NUMERIC FIELD 12 1133 - 1144 N
0460 NUMERIC FIELD 12 1145 - 1156 N
0470 NUMERIC FIELD 12 1157 - 1168 N
0480 NUMERIC FIELD 12 1169 - 1180 N
0490 NUMERIC FIELD 12 1181 - 1192 N
0500 NUMERIC FIELD 12 1193 - 1204 N
0510 NUMERIC FIELD 12 1205 - 1216 N
0520 NUMERIC FIELD 12 1217 - 1228 N
0530 NUMERIC FIELD 12 1229 - 1240 N
0540 NUMERIC FIELD 12 1241 - 1252 N
0550 NUMERIC FIELD 12 1253 - 1264 N
0560 NUMERIC FIELD 12 1265 - 1276 N
0570 NUMERIC FIELD 12 1277 - 1288 N
0580 NUMERIC FIELD 12 1289 - 1300 N
0590 NUMERIC FIELD 12 1301 - 1312 N
0600 NUMERIC FIELD 12 1313 - 1324 N
0610 NUMERIC FIELD 12 1325 - 1336 N
0620 NUMERIC FIELD 12 1337 - 1348 N
0630 NUMERIC FIELD 12 1349 - 1360 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0640 NUMERIC FIELD 12 1361 - 1372 N
0650 NUMERIC FIELD 12 1373 - 1384 N
0660 NUMERIC FIELD 12 1385 - 1396 N
0670 NUMERIC FIELD 12 1397 - 1408 N
0680 NUMERIC FIELD 12 1409 - 1420 N
0690 NUMERIC FIELD 12 1421 - 1432 N
0700 NUMERIC FIELD 12 1433 - 1444 N
0710 NUMERIC FIELD 12 1445 - 1456 N
0720 NUMERIC FIELD 12 1457 - 1468 N
0730 NUMERIC FIELD 12 1469 - 1480 N
0740 NUMERIC FIELD 12 1481 - 1492 N
0750 NUMERIC FIELD 12 1493 - 1504 N
0760 NUMERIC FIELD 12 1505 - 1516 N
0770 NUMERIC FIELD 12 1517 - 1528 N
0780 NUMERIC FIELD 12 1529 - 1540 N
0790 NUMERIC FIELD 12 1541 - 1552 N
0800 NUMERIC FIELD 12 1553 - 1564 N
0810 NUMERIC FIELD 12 1565 - 1576 N
0820 NUMERIC FIELD 12 1577 - 1588 N
0830 NUMERIC FIELD 12 1589 - 1600 N
0840 NUMERIC FIELD 12 1601 - 1612 N
0850 NUMERIC FIELD 12 1613 - 1624 N
0860 NUMERIC FIELD 12 1625 - 1636 N
0870 NUMERIC FIELD 12 1637 - 1648 N
0880 NUMERIC FIELD 12 1649 - 1660 N
0890 NUMERIC FIELD 12 1661 - 1672 N
0900 NUMERIC FIELD 12 1673 - 1684 N
0910 NUMERIC FIELD 12 1685 - 1696 N
0920 NUMERIC FIELD 12 1697 - 1708 N
0930 NUMERIC FIELD 12 1709 - 1720 N
0940 NUMERIC FIELD 12 1721 - 1732 N
0950 NUMERIC FIELD 12 1733 - 1744 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0960 NUMERIC FIELD 12 1745 - 1756 N
0970 NUMERIC FIELD 12 1757 - 1768 N
0980 NUMERIC FIELD 12 1769 - 1780 N
0990 NUMERIC FIELD 12 1781 - 1792 N
1000 NUMERIC FIELD 12 1793 - 1804 N
1010 NUMERIC FIELD 12 1805 - 1816 N
1020 NUMERIC FIELD 12 1817 - 1828 N
1030 NUMERIC FIELD 12 1829 - 1840 N
1040 NUMERIC FIELD 12 1841 - 1852 N
1050 NUMERIC FIELD 12 1853 - 1864 N
1060 NUMERIC FIELD 12 1865 - 1876 N
1070 NUMERIC FIELD 12 1877 - 1888 N
1080 NUMERIC FIELD 12 1889 - 1900 N
1090 NUMERIC FIELD 12 1901 - 1912 N
1100 NUMERIC FIELD 12 1913 - 1924 N
1110 NUMERIC FIELD 12 1925 - 1936 N
1120 NUMERIC FIELD 12 1937 - 1948 N
1130 NUMERIC FIELD 12 1949 - 1960 N
1140 NUMERIC FIELD 12 1961 - 1972 N
1150 NUMERIC FIELD 12 1973 - 1984 N
1160 NUMERIC FIELD 12 1985 - 1996 N
1170 NUMERIC FIELD 12 1997 - 2008 N
1180 NUMERIC FIELD 12 2009 - 2020 N
1190 NUMERIC FIELD 12 2021 - 2032 N
1200 NUMERIC FIELD 12 2033 - 2044 N
1210 NUMERIC FIELD 12 2045 - 2056 N
1220 NUMERIC FIELD 12 2057 - 2068 N
1230 NUMERIC FIELD 12 2069 - 2080 N
1240 NUMERIC FIELD 12 2081 - 2092 N
1250 NUMERIC FIELD 12 2093 - 2104 N
1260 NUMERIC FIELD 12 2105 - 2116 N
1270 NUMERIC FIELD 12 2117 - 2128 N


---- ------------------------------ ---- ------ ---- ---- --------------------
1280 NUMERIC FIELD 12 2129 - 2140 N
1290 NUMERIC FIELD 12 2141 - 2152 N
1300 NUMERIC FIELD 12 2153 - 2164 N
1310 NUMERIC FIELD 12 2165 - 2176 N
1320 NUMERIC FIELD 12 2177 - 2188 N
1330 NUMERIC FIELD 12 2189 - 2200 N
1340 NUMERIC FIELD 12 2201 - 2212 N
1350 NUMERIC FIELD 12 2213 - 2224 N
1360 NUMERIC FIELD 12 2225 - 2236 N
1370 NUMERIC FIELD 12 2237 - 2248 N
1380 NUMERIC FIELD 12 2249 - 2260 N
1390 NUMERIC FIELD 12 2261 - 2272 N
1400 NUMERIC FIELD 12 2273 - 2284 N
1410 NUMERIC FIELD 12 2285 - 2296 N
1420 NUMERIC FIELD 12 2297 - 2308 N
1430 NUMERIC FIELD 12 2309 - 2320 N
1440 NUMERIC FIELD 12 2321 - 2332 N
1450 NUMERIC FIELD 12 2333 - 2344 N
1460 NUMERIC FIELD 12 2345 - 2356 N
1470 NUMERIC FIELD 12 2357 - 2368 N
1480 NUMERIC FIELD 12 2369 - 2380 N
1490 NUMERIC FIELD 12 2381 - 2392 N
1500 NUMERIC FIELD 12 2393 - 2404 N
1510 NUMREIC FIELD 12 2405 - 2416 N
1520 NUMERIC FIELD 12 2417 - 2428 N
1530 NUMERIC FIELD 12 2429 - 2440 N
1540 NUMERIC FIELD 12 2441 - 2452 N
1550 NUMERIC FIELD 12 2453 - 2464 N
1560 NUMERIC FIELD 12 2465 - 2476 N

SECTION C STATE ATTACHMENT C RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 2481
0001 TYPE (FORM NUMBER) 6 15 - 20 "CATTCH"
0002 PAGE NUMBER 5 21 - 25 "PG03b"


01 - 99
0008 STATE CODE 2 43 - 44 "NY"
0010 FORM DATA (LINE 001) 80 45 - 124 A/N
0020 FORM DATA (LINE 002) 80 125 - 204 A/N
0030 FORM DATA (LINE 003) 80 205 - 284 A/N
0040 FORM DATA (LINE 004) 80 285 - 364 A/N
0050 FORM DATA (LINE 005) 80 365 - 444 A/N
0060 FORM DATA (LINE 006) 80 445 - 524 A/N
0070 FORM DATA (LINE 007) 80 525 - 604 A/N
0080 FORM DATA (LINE 008) 80 605 - 684 A/N
0090 FORM DATA (LINE 009) 80 685 - 764 A/N
0100 FORM DATA (LINE 010) 80 765 - 844 A/N
0110 FORM DATA (LINE 011) 80 845 - 924 A/N
0120 FORM DATA (LINE 012) 80 925 - 1004 A/N
0130 FORM DATA (LINE 013) 80 1005 - 1084 A/N
0140 FORM DATA (LINE 014) 80 1085 - 1164 A/N
0150 FORM DATA (LINE 015) 80 1165 - 1244 A/N
0160 FORM DATA (LINE 016) 80 1245 - 1324 A/N
0170 FORM DATA (LINE 017) 80 1325 - 1404 A/N
0180 FORM DATA (LINE 018) 80 1405 - 1484 A/N
0190 FORM DATA (LINE 019) 80 1485 - 1564 A/N
0200 FORM DATA (LINE 020) 80 1565 - 1644 A/N
0210 FORM DATA (LINE 021) 80 1645 - 1724 A/N

SECTION C STATE ATTACHMENT C RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
0220 FORM DATA (LINE 022) 80 1725 - 1804 A/N
0230 FORM DATA (LINE 023) 80 1805 - 1884 A/N
0240 FORM DATA (LINE 024) 80 1885 - 1964 A/N
0250 FORM DATA (LINE 025) 80 1965 - 2044 A/N
0260 FORM DATA (LINE 026) 80 2045 - 2124 A/N
0270 FORM DATA (LINE 027) 80 2125 - 2204 A/N
0280 FORM DATA (LINE 028) 80 2205 - 2284 A/N
0290 FORM DATA (LINE 029) 80 2285 - 2364 A/N
0300 FORM DATA (LINE 030) 80 2365 - 2444 A/N
0310 NUMERIC FIELD 12 2445 - 2456 N
0320 NUMERIC FIELD 12 2457 - 2468 N
0330 NUMERIC FIELD 12 2469 - 2480 N

SECTION C STATE ATTACHMENT D RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 2477
0001 TYPE (FORM NUMBER) 6 15 - 20 "DATTCH"
0002 PAGE NUMBER 5 21 - 25 "PG04b"


01 - 99
0008 STATE CODE 2 43 - 44 "NY"
0210 NUMERIC FIELD 12 845 - 856 N
0220 NUMERIC FIELD 12 857 - 868 N
0230 NUMERIC FIELD 12 869 - 880 N
0240 NUMERIC FIELD 12 881 - 892 N
0250 NUMERIC FIELD 12 893 - 904 N
0260 NUMERIC FIELD 12 905 - 916 N
0270 NUMERIC FIELD 12 917 - 928 N
0280 NUMERIC FIELD 12 929 - 940 N
0290 NUMERIC FIELD 12 941 - 952 N
0300 NUMERIC FIELD 12 953 - 964 N
0310 NUMERIC FIELD 12 965 - 976 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0320 NUMERIC FIELD 12 977 - 988 N
0330 NUMERIC FIELD 12 989 - 1000 N
0340 NUMERIC FIELD 12 1001 - 1012 N
0350 NUMERIC FIELD 12 1013 - 1024 N
0360 NUMERIC FIELD 12 1025 - 1036 N
0370 NUMERIC FIELD 12 1037 - 1048 N
0380 NUMERIC FIELD 12 1049 - 1060 N
0390 NUMERIC FIELD 12 1061 - 1072 N
0400 NUMERIC FIELD 12 1073 - 1084 N
0410 NUMERIC FIELD 12 1085 - 1096 N
0420 NUMERIC FIELD 12 1097 - 1108 N
0430 NUMERIC FIELD 12 1109 - 1120 N
0440 NUMERIC FIELD 12 1121 - 1132 N
0450 NUMERIC FIELD 12 1133 - 1144 N
0460 NUMERIC FIELD 12 1145 - 1156 N
0470 NUMERIC FIELD 12 1157 - 1168 N
0480 NUMERIC FIELD 12 1169 - 1180 N
0490 NUMERIC FIELD 12 1181 - 1192 N
0500 NUMERIC FIELD 12 1193 - 1204 N
0510 NUMERIC FIELD 12 1205 - 1216 N
0520 NUMERIC FIELD 12 1217 - 1228 N
0530 NUMERIC FIELD 12 1229 - 1240 N
0540 NUMERIC FIELD 12 1241 - 1252 N
0550 NUMERIC FIELD 12 1253 - 1264 N
0560 NUMERIC FIELD 12 1265 - 1276 N
0570 NUMERIC FIELD 12 1277 - 1288 N
0580 NUMERIC FIELD 12 1289 - 1300 N
0590 NUMERIC FIELD 12 1301 - 1312 N
0600 NUMERIC FIELD 12 1313 - 1324 N
0610 NUMERIC FIELD 12 1325 - 1336 N
0620 NUMERIC FIELD 12 1337 - 1348 N
0630 NUMERIC FIELD 12 1349 - 1360 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0640 NUMERIC FIELD 12 1361 - 1372 N
0650 NUMERIC FIELD 12 1373 - 1384 N
0660 NUMERIC FIELD 12 1385 - 1396 N
0670 NUMERIC FIELD 12 1397 - 1408 N
0680 NUMERIC FIELD 12 1409 - 1420 N
0690 NUMERIC FIELD 12 1421 - 1432 N
0700 NUMERIC FIELD 12 1433 - 1444 N
0710 NUMERIC FIELD 12 1445 - 1456 N
0720 NUMERIC FIELD 12 1457 - 1468 N
0730 NUMERIC FIELD 12 1469 - 1480 N
0740 NUMERIC FIELD 12 1481 - 1492 N
0750 NUMERIC FIELD 12 1493 - 1504 N
0760 NUMERIC FIELD 12 1505 - 1516 N
0770 NUMERIC FIELD 12 1517 - 1528 N
0780 NUMERIC FIELD 12 1529 - 1540 N
0790 NUMERIC FIELD 12 1541 - 1552 N
0800 NUMERIC FIELD 12 1553 - 1564 N
0810 NUMERIC FIELD 12 1565 - 1576 N
0820 NUMERIC FIELD 12 1577 - 1588 N
0830 NUMERIC FIELD 12 1589 - 1600 N
0840 NUMERIC FIELD 12 1601 - 1612 N
0850 NUMERIC FIELD 12 1613 - 1624 N
0860 NUMERIC FIELD 12 1625 - 1636 N
0870 NUMERIC FIELD 12 1637 - 1648 N
0880 NUMERIC FIELD 12 1649 - 1660 N
0890 NUMERIC FIELD 12 1661 - 1672 N
0900 NUMERIC FIELD 12 1673 - 1684 N
0910 NUMERIC FIELD 12 1685 - 1696 N
0920 NUMERIC FIELD 12 1697 - 1708 N
0930 NUMERIC FIELD 12 1709 - 1720 N
0940 NUMERIC FIELD 12 1721 - 1732 N
0950 NUMERIC FIELD 12 1733 - 1744 N


---- ------------------------------ ---- ------ ---- ---- --------------------
0960 NUMERIC FIELD 12 1745 - 1756 N
0970 NUMERIC FIELD 12 1757 - 1768 N
0980 NUMERIC FIELD 12 1769 - 1780 N
0990 NUMERIC FIELD 12 1781 - 1792 N
1000 NUMERIC FIELD 12 1793 - 1804 N
1010 NUMERIC FIELD 12 1805 - 1816 N
1020 NUMERIC FIELD 12 1817 - 1828 N
1030 NUMERIC FIELD 12 1829 - 1840 N
1040 NUMERIC FIELD 12 1841 - 1852 N
1050 NUMERIC FIELD 12 1853 - 1864 N
1060 NUMERIC FIELD 12 1865 - 1876 N
1070 NUMERIC FIELD 12 1877 - 1888 N
1080 NUMERIC FIELD 12 1889 - 1900 N
1090 NUMERIC FIELD 12 1901 - 1912 N
1100 NUMERIC FIELD 12 1913 - 1924 N
1110 NUMERIC FIELD 12 1925 - 1936 N
1120 NUMERIC FIELD 12 1937 - 1948 N
1130 NUMERIC FIELD 12 1949 - 1960 N
1140 NUMERIC FIELD 12 1961 - 1972 N
1150 NUMERIC FIELD 12 1973 - 1984 N
1160 NUMERIC FIELD 12 1985 - 1996 N
1170 NUMERIC FIELD 12 1997 - 2008 N
1180 NUMERIC FIELD 12 2009 - 2020 N
1190 NUMERIC FIELD 12 2021 - 2032 N
1200 NUMERIC FIELD 12 2033 - 2044 N
1210 NUMERIC FIELD 12 2045 - 2056 N
1220 NUMERIC FIELD 12 2057 - 2068 N
1230 NUMERIC FIELD 12 2069 - 2080 N
1240 NUMERIC FIELD 12 2081 - 2092 N
1250 NUMERIC FIELD 12 2093 - 2104 N
1260 NUMERIC FIELD 12 2105 - 2116 N
1270 NUMERIC FIELD 12 2117 - 2128 N


---- ------------------------------ ---- ------ ---- ---- --------------------
1280 NUMERIC FIELD 12 2129 - 2140 N
1290 NUMERIC FIELD 12 2141 - 2152 N
1300 NUMERIC FIELD 12 2153 - 2164 N
1310 NUMERIC FIELD 12 2165 - 2176 N
1320 NUMERIC FIELD 12 2177 - 2188 N
1330 NUMERIC FIELD 12 2189 - 2200 N
1340 NUMERIC FIELD 12 2201 - 2212 N
1350 NUMERIC FIELD 12 2213 - 2224 N
1360 NUMERIC FIELD 12 2225 - 2236 N
1370 NUMERIC FIELD 12 2237 - 2248 N
1380 NUMERIC FIELD 12 2249 - 2260 N
1390 NUMERIC FIELD 12 2261 - 2272 N
1400 NUMERIC FIELD 12 2273 - 2284 N
1410 NUMERIC FIELD 12 2285 - 2296 N
1420 NUMERIC FIELD 12 2297 - 2308 N
1430 NUMERIC FIELD 12 2309 - 2320 N
1440 NUMERIC FIELD 12 2321 - 2332 N
1450 NUMERIC FIELD 12 2333 - 2344 N
1460 NUMERIC FIELD 12 2345 - 2356 N
1470 NUMERIC FIELD 12 2357 - 2368 N
1480 NUMERIC FIELD 12 2369 - 2380 N
1490 NUMERIC FIELD 12 2381 - 2392 N
1500 NUMERIC FIELD 12 2393 - 2404 N
1510 NUMREIC FIELD 12 2405 - 2416 N
1520 NUMERIC FIELD 12 2417 - 2428 N
1530 NUMERIC FIELD 12 2429 - 2440 N
1540 NUMERIC FIELD 12 2441 - 2452 N
1550 NUMERIC FIELD 12 2453 - 2464 N
1560 NUMERIC FIELD 12 2465 - 2476 N

SECTION C STATE ATTACHMENT E RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 4845
0001 TYPE (FORM NUMBER) 6 15 - 20 "EATTCH"
0002 PAGE NUMBER 5 21 - 25 "PG05 "
0003 EIN 9 26 - 34 N
nnnnnnnnn
0005 FORM OCCURENCE NUMBER 7 36 - 42 0000001-9999999
0008 STATE CODE 2 43 - 44 VALUE: "NY"
0010 FORM DATA 4800 45 - 4844 A/N

SECTION C ACK KEY RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0120
0000 RECORD IDENTIFICATION 6 9 - 14 "ACKbbb"
0010 CLIENT ID 3 15 - 17 N
0015 BOUGHT/SOLD INDICATOR 1 18 - 18 X OR BLANK
0020 EMPLOYER IDENTIFICATION NO. 9 19 - 27 N

(ESTATE OR TRUST'S EIN)
0030 RETURN SEQUENCE NUMBER 16 28 - 43 NUMERIC ETIN (5)

TRANSMITTER'S USE
CODE (2)
JULIAN DAY (3)
TRANS SEQUENCE
NUMBER (2)
SEQUENCE NUMBER
FOR RETURN (4)
0050 ACCEPTANCE CODE 1 56 - 56 "A"-ACCEPTED

"R"=REJECTED
"D"=DUPLICATED
RETURN
"T"=TRANSMISSION
REJECTED
0080 DATE ACCEPTED 8 60 - 67 YYYYMMDD
0090 RETURN DLN 14 68 - 81 N
0110 TOTAL ERROR COUNT 2 84 - 85 N
0120 STATE CODE 2 86 - 87 A/N
0130 TOTAL STATE REJECTED 7 88 - 94 N
0140 TOTAL STATE ACCEPTED 7 95 - 101 N
0150 PAYMENT ACKNOWLEDGEMENT 14 102 - 115 "PYMT RQST RCVD"

LITERAL OR BLANK

SECTION C ACK ERROR RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0120
0000 RECORD IDENTIFICATION 6 9 - 14 "ACKRbb"
0010 EMPLOYER IDENTIFICATION NO 9 15 - 23 N (MUST MATCH ACK

(ESTATE OR TRUST'S EIN) KEY RECORD)
0020 ERROR RECORD SEQUENCE NUMBER 7 24 - 30 N RANGE:0000001 -

RECORD NUMBER WITHIN 9999999
TRANSMISSION
0040 ERROR FORM RECORD ID 6 33 - 38 A/N
0050 ERROR FORM RECORD TYPE 6 39 - 44 A/N
0060 ERROR FORM PAGE NUMBER 5 45 - 49 N
0070 ERROR FORM OCCURRENCE 7 50 - 56 N RANGE:0000001-

9999999
0080 ERROR FIELD SEQUENCE NUMBER 4 57 - 60 N
0090 ERROR REJECT CODE 3 61 - 63 N
0100 RECORD NUMBER 8 64 - 71 N
0110 REJECT CODE DESCRIPTION 48 72 - 119 A/N

SECTION C PAYMENT RECORD

---- ------------------------------ ---- ------ ---- ---- --------------------
BYTE COUNT 4 1 - 4 0123
0001 FORM NUMBER 6 15 - 20 "PMTbbb"
0002 PAGE NUMBER 5 21 - 25 "PG01b"
0003 TAXPAYER IDENTIFICATION 9 26 - 34 NNNNNNNNN

NUMBER
0005 FORM/SCHEDULE OCCURRENCE 7 36 - 42 0000001

NUMBER
0010 EMPLOYER EIN 9 43 - 51 N
0030 ROUTING TRANSIT NUMBER 9 61 - 69 N
0040 BANK ACCOUNT NUMBER 17 70 - 86 A/N (INCLUDE

HYPHENS) FIELD
CANNOT BE BLANK
NOTE FIELD CANNOT BE BLANK
0050 TYPE OF ACCOUNT 1 87 - 87 "1"=CHECKING

"2"=SAVINGS
0060 AMOUNT OF TAX PAYMENT 11 88 - 98 N ***
0065 TOTAL TRANSACTION AMOUNT SIGN 1 99 - 99 "+"
0070 TYPE OF RETURN 5 100 - 104 10417
0080 REQUESTED PAYMENT DATE 8 105 - 112 YYYYMMDD
0090 TAXPAYER'S DAY TIME 10 113 - 122 N

TELEPHONE NUMBER

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PUBLICATION 1438

File Specifications, Validation

Publication 1438 (Rev. 12-2006)

CRITERIA AND RECORD LAYOUTS FOR

THE ELECTRONIC FILING PROGRAM

U.S. INCOME TAX RETURN FOR ESTATES

FOR TAX YEAR 2006

INTERNAL REVENUE SERVICE

Publication 1438 December 2006 Section A

Provide America’s taxpayers top quality

service by helping them understand and

meet their tax responsibilities, and by

applying the tax law with integrity and

Publication 1438 December 2006 Section A 2

Summary of changes to Record Layouts and Reject Codes since

Form design/changes have been made to Form 8886, Reportable Transaction

Summary of Recent Changes to Validation

274, 276, Sch. E Add 0595, 1015, 1795, 2065.

Publication 1438 January 2007: Change Update

294 4136 New reject code.

309 6765 Revised, see attachment.

313 3800 Removed fields 0675 and 0680.

318 3800 Added field 0685

322 6765 Add fields 0485, 0490, 0700, and 0710.

504 6765 Replaced field 0550 with field 0760.

514 1041 Added exception if Form 6478 is present.

588 6765 Removed fields 0380 through 0440.

830 4136 Added fields 0795 and 0825 to paragraph two.

858 4136 Revised to incorporate correct Type Use codes.

864 4136 New reject code.

865 4136 New reject code.

866 4136 Replace field 0880 with field 0885.

890 8886 New reject code.

892 6765 New reject code.

894 4136 New reject code.

Publication 1438 January 2007: Change Update

Form 1041 Returns with…. BATS begins… PROCESSING begins….

Form 4136 01/12/2007 02/09/2007

Form 6765 02/09/2007 02/09/2007

Publication 1438 January 2007: Change Update

ELECTRONIC FILING SYSTEM:……....Pages 4 - 122

EMS DATA COMMUNICATIONS:……..Pages 1 - 118

RECORD SPECIFICATIONS:………….Pages 1 - 262

Publication 1438 December 2006 Section A 3

SECTION 1 GENERAL INFORMATION

SECTION 2 TRANSMISSION FILE FORMAT

SECTION 3 FILE FORMAT

SECTION 4 TYPES OF RECORDS

Publication 1438 December 2006 Section A 4

.00 Name Controls In General 41

SECTION 6 ACKNOWLEDGMENT “ACK” FILE FORMAT

.01 Acknowledgment File Components 59

SECTION 7 EFS TRANSMISSION VALIDATION

.01 EFS Transmission Validation Criteria 67

SECTION 8 VALIDATION OF PAYMENT RECORD

.01 Payment Record Validation Criteria 69

SECTION 9 VALIDATION OF FORMS AND SCHEDULES

.01 General Validation Criteria (All forms and Schedules) 70

Publication 1438 December 2006 Section A 5

TABLE OF CONTENTS, continued..