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Code · IRM · Part 3 — Submission Processing · Chapter 24. ISRP System · IRM 3.24.16

IRM 3.24.16. Corporation Income Tax Returns

64,225 words·~292 min read·/irm/3.24.16

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

3.24.16 Corporation Income Tax Returns
Manual Transmittal
October 15, 2025
Purpose
(1)This transmits revised IRM 3.24.16, ISRP System, Corporation Income Tax Returns.
Material Changes
(1)IRM 3.24.16.2 Forms/Program Numbers/Tax Class and Document Codes, IPU 25U0278 issued 02-26-2025 added Form 1120-C Program 11542 and Form 1120-PC Program 11516. Removed Form 1120-PC Program 11511 and 11512.
(2)Exhibit 3.24.16-8 Section 06 Form 1120, added four new elements
(9)-
(12)for Direct Deposit.
(3)Exhibit 3.24.16-9 IPU 25U0278 issued 02-26-2025 Section 08 Form 1120, note added before the table and to element (2).
(4)Exhibit 3.24.16-9 IPU 25U3473 issued 07-09-2025 Section 8 Form 1120, note added to instructions for element (31).
(5)Exhibit 3.24.16-11 IPU 25U0278 issued 02-26-2025 Section 09 Form 1120, note added before the table.
(6)Exhibit 3.24.16-12 Section 10 Form 1120, added two elements, removed two elements.
(7)Exhibit 3.24.16-14 Section 12, new exhibit for Form 4797.
(8)Exhibit 3.24.16-21 Section 23 IPU 25U3473 issued 07-09-2025 Form 3800, edited instructions for element (2).
(9)Exhibit 3.24.16-21 Section 23 IPU 25U0278 issued 02-26-2025 Form 3800, added two new elements and removed one element.
(10)Exhibit 3.24.16-22 Section 24 IPU 25U0278 issued 02-26-2025 Form 3800. added one new element.
(11)Exhibit 3.24.16-26 Section 27, new exhibit for Form 8283.
(12)Exhibit 3.24.16-32 Section 03 Form 1120-C, added four new elements
(28)-
(32)for Direct Deposit.
(13)Exhibit 3.24.16-46 Section 06 Form 1120-F, added four new elements
(19)-
(22)for Direct Deposit.
(14)Exhibit 3.24.16-53 Section 06 Form 1120-FSC, added four new elements
(11)-
(14)for Direct Deposit.
(15)Exhibit 3.24.16-60 Section 05 Form 1120-H, added four new elements
(11)-
(14)for Direct Deposit.
(16)Exhibit 3.24.16-68 Section 06 Form 1120-L, added four new elements
(13)-
(16)for Direct Deposit.
(17)Exhibit 3.24.16-76 Section 06 Form 1120-ND, added four new elements
(9)-
(12)for Direct Deposit.
(18)Exhibit 3.24.16-80 IPU 25U0278 issued 02-26-2025 added Section 06, note added before table and additional transcription requested due to updates in legislation, new exhibit for Form 1120-PC (Program 11516).
(19)Exhibit 3.24.16-81 IPU 25U0278 issued 02-26-2025 note added to element (3).
(20)Exhibit 3.24.16-81 Section 7 IPU 25U3473 issued 07-09-2025 Form 1120-PC, edited instructions for elements (15),
(16)and (17).
(21)Exhibit 3.24.16-82 Section 06 Form 1120-PC, added four new elements
(13)-
(16)for Direct Deposit.
(22)Exhibit 3.24.16-90 Section 06 Form 1120-REIT, added four new elements
(13)-
(16)for Direct Deposit.
(23)Exhibit 3.24.16-103 Section 06 Form 1120-RIC, added four new elements
(14)-
(17)for Direct Deposit.
(24)Exhibit 3.24.16-107 IPU 25U0278 issued 02-26-2025 corrected resource for Section 10 and 26.
(25)Exhibit 3.24.16-115 Section 06 Form 1120-S, added four new elements
(10)-
(13)for Direct Deposit.
(26)Exhibit 3.24.16-116 Section 10 Form 1120-S, added one element, removed two elements.
(27)Exhibit 3.24.16-119 IPU 25U0278 issued 02-26-2025 corrected resource for Section 12.
(28)Exhibit 3.24.16-125 Section 06 Form 1120-SF, added four new elements
(9)-
(12)for Direct Deposit.
(29)Removed exhibits for Form 1120-PC Program 11511 and 11512. IPU 25U0278 issued 02-26-2025
Effect on Other Documents
IRM 3.24.16, dated November 22, 2024, (effective date January 1, 2025), is superseded. This IRM incorporates IRM Procedural Update
(IPU)25U0278 issued 02/26/2025, and 25U3473 issued 07/09/2025.
Audience
Taxpayer Services, Submission Processing, Data Conversion Operations
Effective Date
(01-01-2026)
Scott Wallace
Director, Submission Processing
Customer Account Services
Taxpayer Services
01. This IRM section provides instructions for transcription of the following forms into the Integrated
02. Submission and Remittance Processing
(ISRP)System:
01. Form 1120, U.S. Corporation Income Tax Return
02. Form 1120-C, U.S. Income Tax Return for Cooperative Associations
03. Form 1120-F, U.S. Income Tax Return of a Foreign Corporatio
04. Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
05. Form 1120-H, U.S. Income Tax Return for Homeowners Associations
06. Form 1120-L, U.S. Life Insurance Company Income Tax Return
07. Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
08. Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
09. Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
10. Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
11. Form 1120-S, U.S. Income Tax Return for an "S" Corporation
12. Form 1120-SF, U.S. Income Tax Return for Settlement Funds
13. Form 8825, Rental Real Estate Income and Expenses of a Partnership or an "S" Corporation
03. Purpose: Integrated Submission and Remittance Processing
(ISRP)System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework
(GMF)and other system
04. Audience: Clerk(s) perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.
05. Policy Owner: Director, Submission Processing.
06. Program Owner: Return Processing Branch, Mail Management/Data Conversion Section.
07. Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):
- Accounts Management
- Chief Counsel
- Compliance
- Information Technology
(IT)Programmers
- Large Business and International (LB&I)
- Small Business Self-Employed
- Statistics of Income
- Submission Processing
- Taxpayer Advocate Service
- Tax Exempt and Government Entities
08. Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.
09. The instructions contained in this book are used when transcribing paper returns.
10. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual
(IRM)Process, IRM Standards, and elevated through appropriate channels for executive approval.
1. The purpose of the Integrated Submission and Remittance Processing
(ISRP)System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework
(GMF)and other systems by key entry operators. It also captures check images for archiving. Transaction Management System
(TMS)is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.
1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:
1. Title 26 of the United States Code
(USC)or more commonly known as the Internal Revenue Code (IRC).
2. All Policy Statements for Submission Processing are contained in IRM 1.2.12 "Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:"
- Code sections which provide the IRS with the authority to issue levies.
- Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.
- Policy Statements that provide authority for the work being done.
1. The Campus Director monitors operational performance for their campus.
2. The Operations Manager monitors operational performance for their operation.
3. The Team Manager/Lead monitors performance and ensures employees have the tools to perform their duties.
4. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.
1. Program Reports - System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are in IRM 3.24.202 ISRP System, Supervisory Operator’s Manual,
2. Program Effectiveness is measured using the following:
- Embedded Quality Submission Processing
- Balanced Measures
- Managerial reviews
3. Annual Review: Federal Managers Financial Integrity Act (FMFIA)
1. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.
1. For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.
1. The following table lists related sources
| Resource Link/Title |
| --- --- |
| Instructor’s Corner for Submission Processing Instructor's Corner for Submission Processing - Home |
| Servicewide Electronic Research Program
(SERP)| SERP |
| IRM 3.11.16 Returns and Documents Analysis Corporate Income Tax Returns |
| IRM 3.11.217 Form 1120-S Corporation Income Tax Returns |
| IRM 3.24.38 ISRP System, BMF General Instructions |
1. Following are the control documents from which data may be transcribed:
1. Form 813, Document Register
2. Form 1332, Block and Selection Record
3. Form 3893, Re-entry Document Control Slip
1. FORMS PROGRAM NUMBERS TAX CLASS and<br DOCUMENT CODES Tax Year |
| :-: :-: :-: :-: |
| 1120 11500 310
| 1120 11504 310 2023 and Later Years |
| 1120-C 11540 303
| 1120-C 11541 303 2023 |
| 1120-C 11542 303 2024 and Later Years |
| 1120-F 11502 366, 367
| 1120-FSC 11506 307
| 1120-H 11501 371
| 1120-L 11503 311
| 1120-ND 11505 308
| 1120-PC 11516 313 2024 and Prior Years |
| 1120-REIT 11508 312
| 1120-REIT 11510 312 2023 and Later Years |
| 1120-RIC 11509 305 2022 and Prior Years |
| 1120-RIC 11513 305 2023 |
| 1120-RIC 11515 305 2024 and Later Years |
| 1120-S 12100 316
| 1120-SF 11507 306
1. Original Entry
1. Section 01 - Form 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-S, 1120-SF.
2. Sections 01, 04, 05 and 06 - Forms 1120, 1120-REIT, 1120-RIC.
2. Key Verification
1. Sections 01, 02, 03, 06, 08 - Forms 1120.
2. Sections 01, 02, 03, 06 - Forms 1120-REIT, 1120-RIC.
3. Sections 01, 02, 03 - Forms 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-ND, 1120-PC, 1120-SF.
4. Sections 01, 03 -Form 1120-S.
5. Sections 01, 05 - Forms 1120-H.
1. Input the "Yes" /"No" check boxes as follows unless otherwise instructed:
| IF THEN |
| :-: :-: |
| The "Yes" box is checked, Enter "1" . |
| The "No" box is checked, Enter "2" . |
| BOTH boxes are checked, Enter "3" . |
| NEITHER box is checked, Press <Enter. |
(PIA)Codes / North America Industry Classification System (NAICS) Codes
1. Enter the PCLIA/NAICS code exactly as shown except as follows:
| IF THEN |
| :-: :-: |
| More than one code is present, Enter the first code. |
| There is no information and the field is a MUST ENTER, Enter a zero
(0)unless otherwise instructed. |
| There is no information and the field is not a MUST ENTER field, Press Enter only. |
| The code is other than "4" or "6" digits, Enter zero (0). |
| There are any illegible digits, Enter zero (0). |
1. When entering money amounts from Form 4136, Data Entry Clerk are to always enter a corresponding Credit Reference Number
(CRN)with any money amount.
1. When Form 1120 has been converted to Form 1120-S, process the document as follows:
1. In Section 01 only transcribe the:
1\. Entity information,
2\. Tax Period (prompt "TAXPR" ),
3\. Received Date (prompt "RDATE" ),
4\. Computer Condition Code (prompt "CC" ), and
5\. PIA/NAICS Code (prompt "NAICS" ) located in Section 8, Schedule K, Line 2a.
2. In Section 02 only transcribe the:
1\. Audit Code (prompt "L1" ) located on the 1st page of the return in the left margin following "1-" near Line 9.
3. End the document.
2. When Form 1120-S has been converted to Form 1120, process the document as follows:
1. In Section 01 only transcribe the:
1\. Entity information,
2\. Tax Period (prompt "TAXPR" ),
3\. Received Date (prompt "RDATE" ), and
4\. Computer Condition Code (prompt "CC" ).
2. In Section 02 only transcribe the:
1\. Audit Codes (prompt "L2" ) are picked up from the left of the Deductions Section following "2" in the left margin near line 12.
3. In Section 08 only transcribe the:
1\. PIA/NAICS Code (prompt "?2A" ) Located on the 1st page of the return in the upper left-hand corner, box B.
4. End the document.
1. The following exhibits represent specific data entry procedures.
Exhibit 3.24.16-1
Block Header Data Entry Data Entry Form 813, Document Register
Form 1332, Block and Selection Record, OR
Form 3893,Re-Entry Document Control
| Elem. No. Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| SC Block Control ABC The screen displays the Alphanumeric Block Control
(ABC)that was entered in the Entry Operator
(EOP)Dialog Window. It cannot be changed. |
|
(2)| Block DLN DLN |
(auto)| Enter the first 11 digits from:<br <br1. Form 813 - the "Block DLN" box.<br <br2. Form 1332 - the "Document Locator Number" box.<br <br3. Form 3893 - box 2.<br <br Note:<brThe KV EOP will verify the DLN from the first document of the block. |
|
(3)| Batch Number BATCH <Enter Enter the batch number from:<br <br1. Forms 813 and 1332 - the "Batch Control Number" box.<br <br2. Form 3893 - box 3.<br <br Note:<brIf not present, enter the number from the batch transmittal sheet. |
|
(4)| Document Count COUNT <Enter Enter the document count from:<br <br1. Forms 813 and 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.<br <br2. Form 3893 - box 4. |
|
(5)| Prejournalized Credit Amount CR <Enter Enter the amount from:<br <br1. Form 813 - shown as the "Total" or "Adjusted Total" .<br <br2. Form 3893 - box 5.<br <br <br Enter dollars and cents. |
|
(6)| Filling <Enters <Enter<br <Enter<br <Enter<br <Enter<br <Enter Press <Enter 5 times. |
|
(7)| Source Code SOURCE <Enter If the control document is Form 3893, enter from box 11 as follows:<br <br1. R = "Reprocessable" box checked.<br <br2. N = "Reinput of Unpostable" box checked.<br <br3. 4 = "SC Reinput" box checked.<br <br Note:<brIf none of the boxes are checked, consult your supervisor who will determine if a source code is required.<brIf any other control document, press <Enter. |
|
(8)| Year Digit YEAR <Enter If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter.<br This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" . |
|
(9)| Filling <Enter <Enter Press <Enter. |
|
(10)| RPS Indicator RPS <Enter Enter a "2" if:<br <br1. "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or"RRPS" is in the header of Form 1332.<br <br2. box 13 is checked on Form 3893. |
Exhibit 3.24.16-2
Section 01 Form 1120 (Program 11500)
| Elem. No. Form 1120<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Section "01" will always be generated. No entry is required. |
|
(2)| Document Locator Number
(DLN)Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| Employer Identification Number
(EIN)| EIN <Enter Enter the EIN from the preprinted label or from the "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? <Enter Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOgden Submission Processing Center
(OSPC)processing instruction only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of lines 1-11.<br If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element.<br If a "G" Condition Code and the document is a remittance, press <F6 and proceed to Section 03. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to line 1c.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(20)| ABLM Code ABLM <Enter Enter the edited code from the left of line A. |
|
(21)| Initial Return Code BXC RT <Enter Enter the edited digit in the margin to the right of box C. |
|
(22)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
Exhibit 3.24.16-3
Section 02 Form 1120 (Program 11500)
| Elem. No. Form 1120<br Section 02<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "02" . |
|
(2)| Form 8844 Indicator L1 <Enter<br MINUS (−) Enter from the margin left of Deduction Section following "1" . |
|
(3)| Audit Codes L2 <Enter<br ★★★★★★ Enter from the left of Payments Area following "2" .<br <br Note:<brUp to nine
(9)one-digit audit codes may be transcribed. |
|
(4)| Missing Schedule Code L3 <Enter Enter from the left of Payments Area following "3" . |
|
(5)| Penalty and Interest Code L4 <Enter Enter from the left of Payments Area following "4" . |
|
(6)| Reserve Code L5 <Enter Enter from the left of Payments Area following "5" . |
|
(7)| Installment Sales Indicator L6 <Enter<br ★★★★★★ Enter from the left of Payments Area following "6" . |
|
(8)| Form 1120-F Indicator L7 <Enter Enter from the left of Deductions Section following "7" . |
Exhibit 3.24.16-4
Section 03 Form 1120 (Program 11500)
| Elem. No. Form 1120<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOX D $ <Enter<br MINUS (−) Enter the amount from box D. |
Exhibit 3.24.16-5
Section 04 Form 1120 (Program 11500)
| Elem. No. Form 1120<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Gross Receipts or sales L1A $ <Enter Enter the amount from:<br <br1. line 1a, or<br <br2. line 1c, if both lines 1a and 1b are blank. |
|
(3)| Returns and allowances L1B $ <Enter<br MINUS (−) Enter the amount from line 1b. |
|
(4)| Cost of Goods Sold LN2 $ <Enter<br MINUS (−) Enter the amount from line 2. |
|
(5)| Dividend Income LN4 $ <Enter<br MINUS (−) Enter the amount from line 4. |
|
(6)| Interest Income LN5 $ <Enter<br MINUS (−) Enter the amount from line 5. |
|
(7)| Rent Income LN6 $ <Enter<br MINUS (−) Enter the amount from line 6. |
|
(8)| Royalty Income LN7 $ <Enter<br MINUS (−) Enter the amount from line 7. |
|
(9)| Capital Gain Income LN8 $ <Enter<br MINUS (−) Enter the amount from line 8. |
|
(10)| Form 4797 Gain-Loss LN9 $ <Enter<br MINUS (−) Enter the amount from line 9. |
|
(11)| Other Income L10 $ <Enter<br MINUS (−) Enter the amount from line 10. |
|
(12)| Total Income L11 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 11. |
Exhibit 3.24.16-6
Section 05 1120 (Program 11504)
Note:
For Tax Year 2023 and Later
| Elem. No. Form 1120<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Compensation of Officers L12 $ <Enter<br MINUS (−) Enter the amount from line 12. |
|
(3)| Salaries and Wages L13 $ <Enter<br MINUS (−) Enter the amount from line 13. |
|
(4)| Repairs L14 $ <Enter<br MINUS (−) Enter the amount from line 14. |
|
(5)| Bad Debts L15 $ <Enter<br MINUS (−) Enter the amount from line 15. |
|
(6)| Rents L16 $ <Enter<br MINUS (−) Enter the amount from line 16. |
|
(7)| Taxes L17 $ <Enter<br MINUS (−) Enter the amount from line 17. |
|
(8)| Interest L18 $ <Enter<br MINUS (−) Enter the amount from line 18. |
|
(9)| Contributions L19 $ <Enter<br MINUS (−) Enter the amount from line 19. |
|
(10)| Depreciation L20 $ <Enter<br MINUS (−) Enter the amount from line 20. |
|
(11)| Depletion L21 $ <Enter<br MINUS (−) Enter the amount from line 21. |
|
(12)| Advertising L22 $ <Enter<br MINUS (−) Enter the amount from line 22. |
|
(13)| Pension Plans L23 $ <Enter<br MINUS (−) Enter the amount from line 23. |
|
(14)| Employee Benefit Plans L24 $ <Enter<br MINUS (−) Enter the amount from line 24. |
|
(15)| Energy Efficient Commercial Buildings Deduction L25 $ <Enter<br MINUS (−) Enter the amount from line 25. |
|
(16)| Other Deductions L26 $ <Enter<br MINUS (−) Enter the amount from line 26. |
|
(17)| Total Deductions L27 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 27. |
|
(18)| Net Operating Loss Deduction 29A $ <Enter Enter the amount from line 29a. |
|
(19)| Special Deduction 29B $ <Enter Enter the amount from line 29b. |
Exhibit 3.24.16-7
Section 05 Form 1120 (Program 11500)
Note:
For Tax Year 2022 and Prior
| Elem. No. Form 1120<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Compensation of Officers L12 $ <Enter<br MINUS (−) Enter the amount from line 12. |
|
(3)| Salaries and Wages L13 $ <Enter<br MINUS (−) Enter the amount from line 13. |
|
(4)| Repairs L14 $ <Enter<br MINUS (−) Enter the amount from line 14. |
|
(5)| Bad Debts L15 $ <Enter<br MINUS (−) Enter the amount from line 15. |
|
(6)| Rents L16 $ <Enter<br MINUS (−) Enter the amount from line 16. |
|
(7)| Taxes L17 $ <Enter<br MINUS (−) Enter the amount from line 17. |
|
(8)| Interest L18 $ <Enter<br MINUS (−) Enter the amount from line 18. |
|
(9)| Contributions L19 $ <Enter<br MINUS (−) Enter the amount from line 19. |
|
(10)| Depreciation L20 $ <Enter<br MINUS (−) Enter the amount from line 20. |
|
(11)| Depletion L21 $ <Enter<br MINUS (−) Enter the amount from line 21. |
|
(12)| Advertising L22 $ <Enter<br MINUS (−) Enter the amount from line 22. |
|
(13)| Pension Plans L23 $ <Enter<br MINUS (−) Enter the amount from line 23. |
|
(14)| Employee Benefit Plans L24 $ <Enter<br MINUS (−) Enter the amount from line 24. |
|
(15)| Domestic Production Activities Deduction L25 $ <Enter<br MINUS (−) Enter the amount from line 25. |
|
(16)| Other Deductions L26 $ <Enter<br MINUS (−) Enter the amount from line 26. |
|
(17)| Total Deductions L27 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 27. |
|
(18)| Net Operating Loss Deduction 29A $ <Enter Enter the amount from line 29a. |
|
(19)| Special Deduction 29B $ <Enter Enter the amount from line 29b. |
Exhibit 3.24.16-8
Section 06 Form 1120 (Program 11500)
| Elem. No. Form 1120<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L31 <Enter Enter the amount from line 31. |
|
(3)| Net Tax Liability Paid For the Reporting Year L32 <Enter Enter the amount from line 32.<br <br Note:<brTax year 2020 and prior year's only. |
|
(4)| Total Payments and Refundable Credits L33 <Enter Enter the amount from line 33. |
|
(5)| FIRPTA Credit BOTMID <Enter Enter the amount edited in the bottom center margin. |
|
(6)| ES Tax Penalty L34 <Enter Enter the amount from line 34. |
|
(7)| Balance Due/Overpayment 35/36 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 35 or line 36 as follows:<br <br1. Enter the amount from line 35 then press <Enter.<br <br2. If there is no amount on line 35, enter the amount from line 36 and press MINUS(-). |
|
(8)| Credit to Next Year's Tax 37A <Enter Enter the amount after the arrow from the center of line 37a. |
|
(9)| Routing Number 37B <Enter Enter up to 9 digits of the RTN from line 37b.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 37b and Line 37d is blank.<br <br - an illegible character is present in either Line 37b or 37b.<br <br - one or more numbers have been altered, white-out, or marked through in either the 37b or 37d.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 37b or Line 37d.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(10)| Type of Depositor Account 37C <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 37c.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 37c is marked and Line 37b. ANDLine 30e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(11)| Depositor Account Number 37D <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 37b or Line 37c" contain an entry. Enter the alpha/numeric Account Number from line 30e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 37d is not present and there is data on Line 37b.<br <br - an illegible character is present in either 37b or 37d.<br <br - one or more characters have been altered, white-out, or marked through in either Line 37b or Line 37d.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 37b or Line 37c.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 37d. |
|
(12)| DAN For Verification 37D <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 37d " contains data. Enter Line 37d again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 37d
(DAN)fields agree. |
|
(13)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(14)| Preparer's Taxpayer Identification Number
(PTIN)| PTIN <Enter Enter the preparer's PTIN. |
|
(15)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(16)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-9
Section 08 Form 1120 (Schedules J and K) (Program 11504)
Note:
For Tax Year 2023 and Later
Note:
Check boxes 27, 28, 29a, 29b, 29c, 30a, 30b, 30c and 31 - moved to Exhibit 3.24.16-11 Section 09
| Elem. No. Form 1120<br Schedules J and K<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Gross Income Tax J1A <Enter Enter the amount from Schedule J, line 1a.<br <br Note:<brTax Years 2024 and subsequent only. |
|
(3)| Tax from Form 1120-L J1B <Enter Enter the amount from Schedule J, line 1b. |
|
(4)| Section 1291 Tax from Form 8621 J1C <Enter Enter the amount from Schedule J, line 1c. |
|
(5)| Tax Adjustment from Form 8978 J1D <Enter Enter the amount from Schedule J, line 1d. |
|
(6)| Additional Tax Under 197(f) J1E <Enter Enter the amount from Schedule J, line 1e. |
|
(7)| Base Erosion Tax J1F <Enter Enter the amount from Schedule J, line 1f. |
|
(8)| Chapter 1 Tax Recapture J1G <Enter Enter the amount from Schedule J, line 1g. |
|
(9)| Other Chapter 1 Tax J1Z <Enter Enter the amount from Schedule J, line 1z. |
|
(10)| Corporate Alternative Minimum Tax J3 <Enter Enter the amount from Schedule J, line 3. |
|
(11)| Foreign Tax Credit J5A <Enter Enter the amount from Schedule J, line 5a. |
|
(12)| Qualified Electric Vehicle Credit (Form 8834) J5B <Enter Enter the amount from Schedule J, line 5b. |
|
(13)| General Business Credit J5C <Enter Enter the amount from Schedule J, line 5c. |
|
(14)| Credit For Prior Year Minimum Tax (Form 8827) J5D <Enter Enter the amount from Schedule J, line 5d. |
|
(15)| Bonds Credits - Form 8912 J5E <Enter Enter the amount from Schedule J, line 5e. |
|
(16)| Adjustment from Form 8978 J5F <Enter Enter the amount from Schedule J, line 5f. |
|
(17)| Total Statutory Credits J6 <Enter Enter the amount from Schedule J, line 6. |
|
(18)| Personal Holding J8 <Enter Enter the amount from Schedule J, line 8. |
|
(19)| Recapture of Investment Credit J9A <Enter Enter the amount from Schedule J, line 9a. |
|
(20)| Recapture of Low Income Housing Credit J9B <Enter Enter the amount from Schedule J, line 9b. |
|
(21)| Interest Due Under Look-back Method Form 8697 J9C <Enter Enter the amount from Schedule J, line 9c. |
|
(22)| Interest Due Under Look-back Method Form 8866 J9D <Enter Enter the amount from Schedule J, line 9d. |
|
(22)| Alternative Tax on Qualified Shipping J9E <Enter Enter the amount from Schedule J, line 9e. |
|
(23)| IRC 453A Tax J9F <Enter Enter the amount from Schedule J, line 9f. |
|
(24)| Interest/Tax Due Under Sections 453
(1)| J9G <Enter Enter the amount from Schedule J, line 9g. |
|
(25)| Other J9Z <Enter Enter the amount from Schedule J, line 9z. |
|
(26)| Deferred Tax on the Corporation’s Share J11B <Enter Enter the amount from Schedule J, line 11b. |
|
(27)| Deferred LIFO Recapture J11C <Enter Enter the amount from Schedule J, line 11c. |
|
(28)| Preceding Year’s Overpayment J13 <Enter Enter the amount from Schedule J, line 13. |
|
(29)| Current Year Estimated Tax Payments J14 <Enter Enter the amount from Schedule J, line 14. |
|
(30)| Current Year’s refund Applied for Form 4466 J15 <Enter Enter the amount from Schedule J, line 15. |
|
(31)| Balance of Lines 13, 14 and 15 J16 <Enter Enter the amount from Schedule J, line 16.<br <br Note:<brTax Year 2024 and subsequent - Do Not Transcribe. Line is now Reserved. |
|
(32)| Form 7004 Credit J17 <Enter Enter the amount from Schedule J, line 17. |
|
(33)| Withholding J18 <Enter Enter the amount from Schedule J, line 18. |
|
(34)| Credit from Form 2439 20A <Enter Enter the amount from Schedule J, line 20a. |
|
(35)| Credit for Tax Withheld Under Chapter 3 or 4 20C <Enter Enter the amount from Schedule J, line 20c. |
|
(36)| Other Refundable Credits 20Z <Enter Enter the amount from Schedule J, line 20z. |
|
(37)| Elective Payment Election J22 <Enter Enter the amount from Schedule J, Part II, Line 22. |
|
(38)| Method of Accounting K?1 <Enter<br ★★★★★★ Enter from Schedule K, question 1 as follows:<br <br1. Enter "1" if box a is checked.<br <br2. Enter "2" if box b is checked.<br <br3. Enter "3" if box c is checked.<br <br4. If none or more than one box is checked, enter a zero (0). |
|
(39)| PIA/NAICS Code ?2A <Enter<br ★★★★★★ Enter the code from Schedule K, question 2(a). |
|
(40)| Is Corporation a Subsidiary ?3Y/N <Enter Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.) |
|
(41)| If Yes, Enter Parent Name (Control) ?3NC <Enter Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.) |
|
(42)| Enter Parent TIN ?3TIN <Enter Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.) |
|
(43)| Foreign Country Code ?7B <Enter Press <Enter. |
|
(44)| Number of Forms 5472 Attached ?7C <Enter Enter the number from Schedule K, question 7(c). |
|
(45)| NOL Carryover Amount ?12 $ <Enter Enter the amount from Schedule K, question 12. |
|
(46)| Corporation has 80% or more change in Ownership ?16 <Enter Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press <Enter. |
|
(47)| Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange ?17 <Enter Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press <Enter. |
|
(48)| Corporation assets in a Section 351 transfer ?18 <Enter Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press <Enter. |
|
(49)| Qualified Opportunity Fund Certification Checkbox ?25Y/N <Enter Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:<br Enter "1" - If Yes box is checked.<br Enter "2" - If No box is checked.<br Enter "3" - If both boxes are checked.<br If Blank, press <Enter. |
|
(50)| Qualified Opportunity Fund Amount ?25 <Enter Enter the amount from Schedule K, question 25. |
Exhibit 3.24.16-10
Section 08 Form 1120 (Schedules J and K) (Program 11500)
Note:
Tax Year 2022 and Prior
| Elem. No. Form 1120<br Schedules J and K<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Controlled Group Code J1 <Enter Enter the edited digit from the dotted portion of Schedule J, Line 1. |
|
(3)| Gross Income Tax J2 <Enter Enter the amount from Schedule J, line 2. |
|
(4)| Base Erosion Tax J3 <Enter Enter the amount from Schedule J, line 3. |
|
(5)| Foreign Tax Credit J5A <Enter Enter the amount from Schedule J, line 5a. |
|
(6)| Qualified Electric Vehicle Credit (Form 8834) J5B <Enter Enter the amount from Schedule J, line 5b. |
|
(7)| General Business Credit J5C <Enter Enter the amount from Schedule J, line 5c. |
|
(8)| Prior Year Minimum Tax Credit J5D <Enter Enter the amount from Schedule J, line 5d. |
|
(9)| Bonds Credits - Form 8912 J5E <Enter Enter the amount from Schedule J, line 5e. |
|
(10)| Total Statutory Credits J6 <Enter Enter the amount from Schedule J, line 6. |
|
(11)| Personal Holding J8 <Enter Enter the amount from Schedule J, line 8. |
|
(12)| Recapture of Investment Credit J9A <Enter Enter the amount from Schedule J, line 9a. |
|
(13)| Recapture of Low Income Housing Credit J9B <Enter Enter the amount from Schedule J, line 9b. |
|
(14)| Interest Due Under Look-back Method Form 8697 J9C <Enter Enter the amount from Schedule J, line 9c. |
|
(15)| Interest Due Under Look-back Method Form 8866 J9D <Enter Enter the amount from Schedule J, line 9d. |
|
(16)| Alternative Tax on Qualified Shipping J9E <Enter Enter the amount from Schedule J, line 9e. |
|
(17)| IRC 453A Tax J9F <Enter Enter the amount from Schedule J, line 9f. |
|
(18)| Other J9G <Enter Enter the amount from Schedule J, line 9g. |
|
(19)| Balance of Lines 13, 14 and 15 J16 <Enter Enter the amount from Schedule J, line 16. |
|
(20)| Form 7004 Credit J17 <Enter Enter the amount from Schedule J, line 17. |
|
(21)| Withholding J18 <Enter Enter the amount from Schedule J, line 18. |
|
(22)| Credit from Form 2439 20A <Enter Enter the amount from Schedule J, line 20a. |
|
(23)| Form 8827 20C <Enter Enter the amount from Schedule J, line 20c. |
|
(24)| Other Refundable Credits 20D <Enter Enter the amount from Schedule J, line 20d. |
|
(25)| Net 965 Tax Liability J22 <Enter Enter the amount from Schedule J, line 22.<br <br Note:<brTax year 2020 and prior year's only. |
|
(26)| Method of Accounting K?1 <Enter<br ★★★★★★ Enter from Schedule K, question 1 as follows:<br <br1. Enter "1" if box a is checked.<br <br2. Enter "2" if box b is checked.<br <br3. Enter "3" if box c is checked.<br <br4. If none or more than one box is checked, enter a zero (0). |
|
(27)| PIA/NAICS Code ?2A <Enter<br ★★★★★★ Enter the code from Schedule K, question 2(a). |
|
(28)| Is Corporation a Subsidiary ?3Y/N <Enter Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.) |
|
(29)| If Yes, Enter Parent Name (Control) ?3NC <Enter Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.) |
|
(30)| Enter Parent TIN ?3TIN <Enter Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.) |
|
(31)| Foreign Country Code ?7B <Enter Press <Enter. |
|
(32)| Number of Forms 5472 Attached ?7C <Enter Enter the number from Schedule K, question 7(c). |
|
(33)| NOL Carryover Amount ?12 $ <Enter Enter the amount from Schedule K, question 12. |
|
(34)| Corporation has 80% or more change in Ownership ?16 <Enter Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press <Enter. |
|
(35)| Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange ?17 <Enter Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press <Enter. |
|
(36)| Corporation assets in a Section 351 transfer ?18 <Enter Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press <Enter. |
|
(37)| Qualified Opportunity Fund Certification Checkbox ?25Y/N <Enter Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:<br Enter "1" - If Yes box is checked.<br Enter "2" - If No box is checked.<br Enter "3" - If both boxes are checked.<br If Blank, press <Enter. |
|
(38)| Qualified Opportunity Fund Amount ?25 <Enter Enter the amount from Schedule K, question 25. |
Exhibit 3.24.16-11
Section 09 Form 1120 (Continuation of Schedule K, Schedule L and Schedule N) (Program 11500)
Note:
Transcribe elements
(2)- (10),
(19)-
(23)and (26),
(27)for Tax Year 2023 and Subsequent.
Note:
Elements
(2)-
(10)moved from Exhibit 3.24.16-9, Section 08.
| Elem. No. Form 1120<br Schedules L and N<br Section 09<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "09" . |
|
(2)| Corporation Receive, Sell, Dispose a Digital Asset CKBX 27 <Enter Enter the numeric digit from Line 27, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(3)| Corporation Member Controlled Group CKBX 28 <Enter Enter the edited digit from the dotted portion of Schedule K, Line 28.<br <br Note:<brOnly transcribe the edited digit to the right. If not edited, leave blank. |
|
(4)| Section 59(k)(1) Prior Tax Year CKBX 29A <Enter Enter the numeric digit from Line 29a, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(5)| Section 59(k)(1) Current Tax Year CKBX 29B <Enter Enter the numeric digit from Line 29b, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(6)| Section 59(k)(3)(A) Current Year CKBX 29C <Enter Enter the numeric digit from Line 29c, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(7)| Corporation Stock Repurchase CKBX 30A <Enter Enter the numeric digit from Line 30a, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(8)| Corporation Specified Affiliate Foreign Corporation Rules CKBX 30B <Enter Enter the numeric digit from Line 30b, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(9)| Corporation Expatriated Entity Foreign Corporation Repurchase CKBX 30C <Enter Enter the numeric digit from Line 30c, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(10)| Consolidated Return with Gross Receipt or Sales CKBX 31 <Enter Enter the numeric digit from Line 31, as follows:<br Enter 1 \- If Yes box is checked.<br Enter 2 \- If No box is checked.<br Enter 3 \- If both boxes are checked.<br If Blank, press <Enter |
|
(11)| Trade Notes and Accounts Receivable 2AC $ <Enter<br MINUS (−) Enter the amount from line 2a, Column (c). |
|
(12)| Loans to Shareholders
(EOY)| 7D $ <Enter<br MINUS (−) Enter the amount from line 7, Column (d). |
|
(13)| Less Accumulated Depreciation
(EOY)| 10BD $ <Enter Enter the amount from line 10b, Column (d). |
|
(14)| Total Assets Beginning 15B $ <Enter<br MINUS (−) Enter the amount from line 15, Column (b). |
|
(15)| Total Assets Ending 15D $ <Enter<br MINUS (−) Enter the amount from line 15, Column (d). |
|
(16)| Other Current Liabilities Ending 18D $ <Enter<br MINUS (−) Enter the amount from line 18, Column (d). |
|
(17)| Loans from Shareholders
(EOY)| 19D $ <Enter<br MINUS (−) Enter the amount from line 19, Column (d). |
|
(18)| Other Liabilities Ending 21D $ <Enter<br MINUS (−) Enter the amount from line 21, Column (d). |
|
(19)| Preferred Stock Column A 22AA $ <Enter Enter the amount from Line 22a, Column (a).<br <br Note:<brTax year 2023 and subsequent only. |
|
(20)| Preferred Stock Column C 22AC $ <Enter Enter the amount from Line 22a, Column (c).<br <br Note:<brTax year 2023 and subsequent only. |
|
(21)| Common Stock Column A 22BA $ <Enter Enter the amount from Line 22b, Column (a).<br <br Note:<brTax year 2023 and subsequent only. |
|
(22)| Common Stock Column B 22BB $ <Enter Enter the amount from Line 22b, Column (b).<br <br Note:<brTax year 2023 and subsequent only. |
|
(23)| Common Stock Column C 22BC $ <Enter Enter the amount Line 22b, Column (c).<br <br Note:<brTax year 2023 and subsequent only. |
|
(24)| Preferred & Common Ending 22BD $ <Enter Enter the amount from line 22b, Column (d). |
|
(25)| Retained Earnings
(BOY)| 25B $ <Enter<br MINUS (−) Enter the amount from line 25, Column (b). |
|
(26)| Less cost of treasury stock (beginning) 27B $ <Enter<br MINUS (−) Enter the amount Line 27, Column (b).<br <br Note:<brTax year 2023 and subsequent only. |
|
(27)| Less cost of treasury stock (ending) 27D $ <Enter<br MINUS (−) Enter the amount Line 27, Column (d).<br <br Note:<brTax year 2023 and subsequent only. |
|
(28)| Total Liabilities and Equity
(EOY)| 28D $ <Enter Enter the amount from line 28, Column (d). |
|
(29)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 1a. |
|
(30)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(31)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, Schedule N, line 3. |
|
(32)| Was Corporation of any Controlled Foreign Corp? N?4A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 4a.<br <br Note:<brTax year 2019 and prior year's only. |
|
(33)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(34)| Did Corporation Receive a Distribution Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, Schedule N, line 5. |
|
(35)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 6a. |
|
(36)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the margin to the left of line 6b. |
|
(37)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 7a. |
|
(38)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b. |
|
(39)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c. |
Exhibit 3.24.16-12
Section 10 Form 1120 (Schedule D, Schedule O, Form 8949 and Form 8996) (Program 11500)
| Elem. No. Form 1120<br Schedule D, Schedule O Form Form 8949 and Form 8996<br Section 10<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "10" . |
|
(2)| Dispose of Any Investments CKBX <Enter ★★★★★★ Enter the numeric digit from the Checkbox on Schedule D, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(3)| Short Term 1a Sales Price L1AD $ <Enter Enter the amount from Part I, line 1a, Column (d). |
|
(4)| Short Term 1a Cost or other basis L1AE $ <Enter Enter the amount from Part I, line 1a, Column (e). |
|
(5)| Short Term 1b Sales Price L1BD $ <Enter Enter the amount from Part I, line 1b, Column (d). |
|
(6)| Short Term 1b Cost or other basis L1BE $ <Enter Enter the amount from Part I, line 1b, Column (e). |
|
(7)| Short Term 1b Adjustments L1BG $ <Enter<br +/- Enter the amount from Part I, line 1b, Column (g). |
|
(8)| Short Term 2 Sales Price L2D $ <Enter Enter the amount from Part I, line 2, Column (d). |
|
(9)| Short Term 2 Cost or other basis L2E $ <Enter Enter the amount from Part I, line 2, Column (e). |
|
(10)| Short Term 2 Adjustments L2G $ <Enter<br +/- Enter the amount from Part I, line 2, Column (g). |
|
(11)| Short Term 3 Sales Price L3D $ <Enter Enter the amount from Part I, line 3, Column (d). |
|
(12)| Short Term 3 Cost or other basis L3E $ <Enter Enter the amount from Part I, line 3, Column (e). |
|
(13)| Short Term 3 Adjustments L3G $ <Enter<br +/- Enter the amount from Part I, line 3, Column (g). |
|
(14)| Short-term capital gain or
(loss)Form 8824 L5 $ <Enter Enter the amount from Part I, line 5, Column (g). |
|
(15)| Long Term 8a Sales Price L8AD $ <Enter Enter the amount from Part II, line 8a, Column (d). |
|
(16)| Long Term 8a Cost or other basis L8AE $ <Enter Enter the amount from Part II, line 8a, Column (e). |
|
(17)| Long Term 8b Sales Price L8BD $ <Enter Enter the amount from Part II, line 8b, Column (d). |
|
(18)| Long Term 8b Cost or other basis L8BE $ <Enter Enter the amount from Part II, line 8b, Column (e). |
|
(19)| Long Term 8b Adjustments L8BG $ <Enter<br +/- Enter the amount from Part II, line 8b, Column (g). |
|
(20)| Long Term 9 Sales Price L9D $ <Enter Enter the amount from Part II, line 9, Column (d). |
|
(21)| Long Term 9 Cost or other basis L9E $ <Enter Enter the amount from Part II, line 9, Column (e). |
|
(22)| Long Term 9 Adjustments L9G $ <Enter<br +/- Enter the amount from Part II, line 9, Column (g). |
|
(23)| Long Term 10 Sales Price 10D $ <Enter Enter the amount from Part II, line 10, Column (d). |
|
(24)| Long Term 10 Cost or other basis 10E $ <Enter Enter the amount from Part II, line 10, Column (e). |
|
(25)| Long Term 10 Adjustments 10G $ <Enter<br +/- Enter the amount from Part II, line 10, Column (g). |
|
(26)| Long-term capital gain or
(loss)Form 8824 L13$ <Enter Enter the amount from Part II, line 13. |
|
(27)| Capital Gain Distributions L14 $ <Enter Enter the amount from Part II, line 14. |
|
(28)| Part II Line 1(c) PT21C <Enter Enter the amount from Schedule O, Part II, line 1(c). |
|
(29)| Part II Line 1(d) 1D <Enter Enter the amount from Schedule O, Part II, line 1(d). |
|
(30)| Part II Line 1(e) 1E <Enter Enter the amount from Schedule O, Part II, line 1(e). |
|
(31)| Part III Line 1(f) PT31F <Enter Enter the amount from Schedule O, Part III, line 1(f). |
|
(32)| Part III Line 1(g) 1G <Enter Enter the amount from Schedule O, Part III, line 1(g). |
|
(33)| Z Code EIN ZPTI 1A <Enter Enter the EIN from Form 8949 Part I line 1 Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(34)| Z Code Date Acquired ZPTI 1B <Enter Enter the date from Form 8949 Part I Line 1 Column (b).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(35)| Z Code Amount of Adjustment ZPTI 1G $ <Enter Enter the amount from Form 8949 Part I line 1 Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(36)| Z Code Indicator Part I Form 8949 ZPTI IND <Enter ★★★★★★ Enter "1" if additional Z value is present Column
(f)in Part I. |
|
(37)| Y Code EIN YPTI 1A <Enter Enter the EIN from Form 8949 Part I line 1 Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(38)| Y Code Date Sold or Disposed of YPTI 1C <Enter Enter the date from Form 8949 Part I line 1 Column (c).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(39)| Y Code Recaptured Deferral Amount YPTI 1G $ <Enter Enter the amount from Form 8949 Part I line 1 Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(40)| Y Code Indicator Part I Form 8949 YPTI IND <Enter ★★★★★★ Enter "1" if additional Y value is present Column
(f)in Part I. |
|
(41)| Z Code EIN ZPTII 1A <Enter Enter the EIN from Form 8949 Part II line 1 Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column
(f)|
|
(42)| Z Code Date Acquired ZPTII 1B <Enter Enter the date from Form 8949 Part II Line 1 Column (b).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(43)| Z Code Amount of Adjustment ZPTII 1G $ <Enter Enter the amount from Form 8949 Part II line 1 Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(44)| Z Code Indicator Part II Form 8949 ZPTII IND <Enter ★★★★★★ Enter "1" if additional Z value is present Column
(f)in Part II. |
|
(45)| Y Code EIN YPTII 1A <Enter Enter the EIN from Form 8949 Part II Line 1 Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(46)| Y Code Date Sold or Disposed of YPTII 1C <Enter Enter the date from Form 8949 Part II Line 1 Column (c).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(47)| Y Code Recaptured Deferral Amount YPTII 1G $ <Enter Enter the amount from Form 8949 Part II line 1 Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(48)| Y Code Indicator Part II Form 8949 YPTII IND <Enter ★★★★★★ Enter "1" if additional Y value is present Column
(f)in Part II. |
|
(49)| Dispose of Any Investments Form 8996 INV CKBX <Enter ★★★★★★ Enter the numeric digit from the Checkbox on line 5 on Form 8996.<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(50)| Electing to Decertify as QOF QOF CKBX <Enter ★★★★★★ Note:<brThis line is reserved on Form 8996. Enter a "0" or press F7. |
|
(51)| Qualified Opportunity 6 month L7 $ <Enter Enter the amount from Part II line 7 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
|
(52)| Total Assets L8 $ <Enter Enter the amount from Part II line 8 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
|
(53)| Qualified Opportunity Last Day of Tax Year L10 $ <Enter Enter the amount from Part II line 10 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
|
(54)| Total Assets Last Day of Tax Year L11 $ <Enter Enter the amount from Part II line 11 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
|
(55)| Divide Line by 2.0 L14 <Enter Enter the amount from Part III line 14 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
|
(56)| Is Line Equal to or More than .90 L15 <Enter Enter the amount from Part III line 15 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
Exhibit 3.24.16-13
Section 11 Form 1120 (Form 4626) (Programs 11500, 11508, 11509 and 11540)
| Elem. No. Form 1120<br Form 4626<br Section 11<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "11" . |
|
(2)| Pre-Adjustment AMTI LN3 <Enter<br MINUS (−) Enter the amount from line 3. |
|
(3)| Adjusted Current Earnings L4E <Enter<br MINUS (−) Enter the amount from line 4e. |
|
(4)| Alternative Tax Net Operating Loss Deduction LN6 <Enter Enter the amount from line 6. |
|
(5)| Alternative Minimum Tax Foreign Tax Credit L11 <Enter Enter the amount from line 11. |
|
(6)| Control Group Checkbox A CKBX <Enter Enter the numeric digit from Question A, Control Group Checkbox as follows:<br Enter "1" - If "Yes" box is checked.<br Enter "2" - If "No" box is checked.<br Enter "3" - If both boxes are checked.<br If Blank, press <Enter. |
|
(7)| FPMNG Checkbox B CKBX <Enter Enter the numeric digit from Question B, FPMNG Checkbox as follows:<br Enter "1" - If "Yes" box is checked.<br Enter "2" - If "No" box is checked.<br Enter "3" - If both boxes are checked.<br If Blank, press <Enter. |
|
(8)| AFS First Year Amount AFSI 1A(a) $ <Enter Enter the amount from Part I, Line 1a, Column a. |
|
(9)| AFS Second Year Amount AFSI 1A(b) $ <Enter Enter the amount from Part I, Line 1a, Column (b). |
|
(10)| AFS Third Year Amount AFSI 1A(c) $ <Enter Enter the amount from Part I, Line 1a, Column (c). |
|
(11)| Test Group Entity AFS First Year Amount AFSI 1F(a) $ <Enter Enter the amount from Part I, Line 1f, Column (a). |
|
(12)| Test Group Entity AFS Second Year AFSI 1F(b) $ <Enter Enter the amount from Part I, Line 1f, Column (b). |
|
(13)| Test Group Entity AFS Third Year AFSI 1F(c) $ <Enter Enter the amount from Part I, Line 1f, Column (c). |
|
(14)| AFSI First Year Amount AFSI I5(A) $ <Enter Enter the amount from Part I, Line 5, Column (a). |
|
(15)| AFSI Second Year Amount AFSI I5(B) $ <Enter Enter the amount from Part I, Line 5, Column (b). |
|
(16)| AFSI Third Year Amount AFSI I5(C) $ <Enter Enter the amount from Part I, Line 5, Column (c). |
|
(17)| US Trade First Year Amount LI13(A) $ <Enter Enter the amount from Part I, Line 13, Column (a). |
|
(18)| US Trade Second Year Amount LI13(B) $ <Enter Enter the amount from Part I, Line 13, Column (b). |
|
(19)| US Trade Third Year Amount LI13(C) $ <Enter Enter the amount from Part I, Line 13, Column (c). |
|
(20)| US Trade Three Year Average LI15 $ <Enter Enter the amount from Part I, Line 15. |
|
(21)| AFS Corporation Amount LII1A $ <Enter Enter the amount from Part II, Line 1a. |
|
(22)| AFS Corporation Before Adjustment Amount LII1F $ <Enter Enter the amount from Part II, Line 1f. |
|
(23)| AFSI Net Loss Carryover Amount LII4 $ <Enter Enter the amount from Part II, Line 4. |
|
(24)| Financial Statement Net Operating Loss Amount LII5 $ <Enter Enter the amount from Part II, Line 5. |
|
(25)| Alternative Minimum Foreign Tax Credit Amount LII8 $ <Enter Enter the amount from Part II, Line 8. |
|
(26)| Tentative Minimum Tax Amount LII9 $ <Enter Enter the amount from Part II, Line 9. |
|
(27)| Final Alternative Minimum Tax Amount LII13 $ <Enter Enter the amount from Part II, Line 13. |
Exhibit 3.24.16-14
Section 12 Form 4797(Program 11500 and 12100
Note:
Tax Year 2025 and Later
| Elem. No. Form 1120<br Section 12<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter 12. |
|
(2)| Gross Proceeds L1A $ <Enter Enter the amount from line 1a. |
|
(3)| Total Gain Dispositions L1B $ <Enter Enter the amount from line 1b. |
|
(4)| Total Loss Dispositions L1C $ <Enter Enter the amount from line 1b |
|
(5)| Total Gain or Loss L7 $ <Enter Enter the amount from line 7. |
|
(6)| Nonrecapture Sec. 1231 Losses L8 $ <Enter Enter the amount from line 8. |
|
(7)| Total Gain Less Nonrecapture L9 $ <Enter Enter the amount from line 9. |
|
(8)| Total Ordinary Gain or Loss 17 $ <Enter Enter the amount from line 17. |
|
(9)| Form 4684 Part 3 Total Loss 18A $ <Enter Enter the amount from line 18a. |
|
(10)| Gain or Loss Minus Form 4684 18B $ <Enter Enter the amount from line 18b. |
Exhibit 3.24.16-15
Section 14 Form 1125–A (Program 11500)
| Elem. No. Form 1125-A<br Section 14<br Data Element Name Prompt Fld. Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "14" . |
|
(2)| Beginning Inventory L1 $ <Enter Enter the amount from line 1. |
|
(3)| Total L6 $ <Enter Enter the amount from line 6. |
|
(4)| Ending Inventory L7 $ <Enter<br MINUS (-) Enter the amount from line 7. |
Exhibit 3.24.16-16
Section 15 Form 4136 (Programs 11500,11501, 11502, 11503, 11506, 11508, 11509, 11511, 11540, 12100)
Note:
Never enter an amount without a corresponding credit reference number.
| Elem. No. Form 4136<br Section 15<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "15" . |
|
(2)| Amount of Claim 1 AMT1(D) <Enter Enter the first amount from Column (d). |
|
(3)| Credit Reference 1 CRN1(E) <Enter Enter the CRN from Column
(e)following the first amount. |
|
(4)| Amount of Claim 2 AMT2(D) <Enter Enter the second amount from Column (d). |
|
(5)| Credit Reference 2 CRN2(E) <Enter Enter the CRN from Column
(e)following the second amount. |
|
(6)| Amount of Claim 3 AMT3(D) <Enter Enter the third amount from Column (d). |
|
(7)| Credit Reference 3 CRN3(E) <Enter Enter the CRN from Column
(e)following the third amount. |
|
(8)| Amount of Claim 4 AMT4(D) <Enter Enter the fourth amount from Column (d). |
|
(9)| Credit Reference 4 CRN4(E) <Enter Enter the CRN from Column
(e)following the fourth amount. |
|
(10)| Amount of Claim 5 AMT5(D) <Enter Enter the fifth amount from Column (d). |
|
(11)| Credit Reference 5 CRN5(E) <Enter Enter the CRN from Column
(e)following the fifth amount. |
|
(12)| Amount of Claim 6 AMT6(D) <Enter Enter the sixth amount from Column (d). |
|
(13)| Credit Reference 6 CRN6(E) <Enter Enter the CRN from Column
(e)following the sixth amount. |
|
(14)| Amount of Claim 7 AMT7(D) <Enter Enter the seventh amount from Column (d). |
|
(15)| Credit Reference 7 CRN7(E) <Enter Enter the CRN from Column
(e)following the seventh amount. |
|
(16)| Amount of Claim 8 AMT8(D) <Enter Enter the eighth amount from Column (d). |
|
(17)| Credit Reference 8 CRN8(E) <Enter Enter the CRN from Column
(e)following the eighth amount. |
|
(18)| Amount of Claim 9 AMT9(D) <Enter Enter the ninth amount from Column (d). |
|
(19)| Credit Reference 9 CRN9(E) <Enter Enter the CRN from Column
(e)following the ninth amount. |
|
(20)| Amount of Claim 10 AMT10(D) <Enter Enter the tenth amount from Column (d). |
|
(21)| Credit Reference 10 CRN10(E) <Enter Enter the CRN from Column
(e)following the tenth amount. |
|
(22)| Amount of Claim 11 AMT11(D) <Enter Enter the eleventh amount from Column (d). |
|
(23)| Credit Reference 11 CRN11(E) <Enter Enter the CRN from Column
(e)following the eleventh amount. |
|
(24)| Amount of Claim 12 AMT12(D) <Enter Enter the twelfth amount from Column (d). |
|
(25)| Credit Reference 12 CRN12(E) <Enter Enter the CRN from Column
(e)following the twelfth amount. |
|
(26)| Amount of Claim 13 AMT13(D) <Enter Enter the thirteenth amount from Column (d). |
|
(27)| Credit Reference 13 CRN13(E) <Enter Enter the CRN from Column
(e)following the thirteenth amount. |
|
(28)| Amount of Claim 14 AMT14(D) <Enter Enter the fourteenth amount from Column (d). |
|
(29)| Credit Reference 14 CRN14(E) <Enter Enter the CRN from Column
(e)following the fourteenth amount. |
|
(30)| Amount of Claim 15 AMT15(D) <Enter Enter the fifteenth amount from Column (d). |
|
(31)| Credit Reference 15 CRN15(E) <Enter Enter the CRN from Column
(e)following the fifteenth amount. |
|
(32)| Amount of Claim 16 AMT16(D) <Enter Enter the sixteenth amount from Column (d). |
|
(33)| Credit Reference 16 CRN16(E) <Enter Enter the CRN from Column
(e)following the sixteenth amount. |
|
(34)| Amount of Claim 17 AMT17(D) <Enter Enter the seventeenth amount from Column (d). |
|
(35)| Credit Reference 17 CRN17(E) <Enter Enter the CRN from Column
(e)following the seventeenth amount. |
|
(36)| Amount of Claim 18 AMT18(D) <Enter Enter the eighteenth amount from Column (d). |
|
(37)| Credit Reference 18 CRN18(E) <Enter Enter the CRN from Column
(e)following the eighteenth amount. |
|
(38)| Amount of Claim 19 AMT19(D) <Enter Enter the nineteenth amount from Column (d). |
|
(39)| Credit Reference 19 CRN19(E) <Enter Enter the CRN from Column
(e)following the nineteenth amount. |
|
(40)| Amount of Claim 20 AMT20(D) <Enter Enter the twentieth amount from Column (d). |
|
(41)| Credit Reference 20 CRN20(E) <Enter Enter the CRN from Column
(e)following the twentieth amount. |
Exhibit 3.24.16-17
Section 19 Form 8978 (Programs 11500, 11501,11502, 11503, 11508, 11509, 11511, 11540)
| Elem. No. Form 8978<br Section 19<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "19" . |
|
(2)| Source of Review Year Adjustments CKBX <Enter Enter the numeric digit from Source of Review Check box, as follows:<br <br1. Enter "0" - If No boxes are checked.<br <br2. Enter "1" - If BBA Audit box is checked.<br <br3. Enter "2" - If AAR Filing box is checked.<br <br4. Enter "3" - If both boxes are checked.<br <br Note:<brEnter the Check box digit from Form 8978 first. If Form 8978 is not present, enter from Form 8978 Sch. A, if attached. |
|
(3)| Total Additional Reporting Year Tax L14 <Enter<br MINUS (-) ★★★★★★ Enter the amount from line 14 on Form 8978. |
|
(4)| Total Penalties L16 <Enter Enter the amount from line 16 on Form 8978. |
|
(5)| Total Interest L18 <Enter Enter the amount from line 18 on Form 8978. |
Exhibit 3.24.16-18
Section 20 Form 965-B (Programs 11500, 11503, 11508, 11509, 11511)
Note:
Elements
(18)-
(23)are on 1120-REIT Program 11508 only.
| Elem No. Form 965-B<br Section 20<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "20" . |
|
(2)| Election or Transfer Year 1 A1 Year <Enter Enter Year
(YYYY)from Form 965-B Column
(a)line 1. |
|
(3)| Net 965 Tax Liability Transferred 1 H1 TAX $ <Enter<br MINUS (-) Enter the amount from Form 965-B Column
(h)line 1. |
|
(4)| Tax Identification Number 1 I1 TIN <Enter Enter the TIN from Form 965-B Column
(i)line 1. |
|
(5)| Election or Transfer Year 2 A2 Year <Enter Enter Year
(YYYY)from Form 965-B Column
(a)line 2. |
|
(6)| Net 965 Tax Liability Transferred 2 H2 TAX $ <Enter<br MINUS (-) Enter the amount from Form 965-B Column
(h)line 2. |
|
(7)| Tax Identification Number 2 I2 TIN <Enter Enter the TIN from Form 965-B Column
(i)line 2. |
|
(8)| Election or Transfer Year 3 A3 Year <Enter Enter Year
(YYYY)from Form 965-B Column
(a)line 3. |
|
(9)| Net 965 Tax Liability Transferred 3 H3 TAX $ <Enter<br MINUS (-) Enter the amount from Form 965-B Column
(h)line 3. |
|
(10)| Tax Identification Number 3 I3 TIN <Enter Enter the TIN from Form 965-B Column
(i)line 3. |
|
(11)| Election or Transfer Year 4 A4 Year <Enter Enter Year
(YYYY)from Form 965-B Column
(a)line 4. |
|
(12)| Net 965 Tax Liability Transferred 4 H4 TAX $ <Enter<br MINUS (-) Enter the amount from Form 965-B Column
(h)line 4. |
|
(13)| Tax Identification Number 4 I4 TIN <Enter Enter the TIN from Form 965-B Column
(i)line 4. |
|
(14)| Election or Transfer Year 5 A5 Year <Enter Enter Year
(YYYY)from Form 965-B Column
(a)line 5. |
|
(15)| Net 965 Tax Liability Transferred 5 H5 TAX $ <Enter<br MINUS (-) Enter the amount from Form 965-B Column
(h)line 5. |
|
(16)| Tax Identification Number 5 I5 TIN <Enter Enter the TIN from Form 965-B Column
(i)line 5. |
|
(17)| Form 965-B Part I Indicator IND <Enter Enter the edited digit to the right of Part I on Form 965-B. |
|
(18)| Amount Elected Accounted Over Time 1 AMT1 $ <Enter Enter the amount from Form 965-B Part III line 1(a) Column (b).<br <br Note:<brElements
(18)-
(23)on Form 1120-REIT only. |
|
(19)| Amount Elected Accounted Over Time 2 AMT2 $ <Enter Enter the amount from Form 965-B Part III line 1(b) Column (b). |
|
(20)| Amount Elected Accounted Over Time 3 AMT 3 $ <Enter Enter the amount from Form 965-B Part III line 2(a) Column (b). |
|
(21)| Amount Elected Accounted Over Time 4 AMT 4 $ <Enter Enter the amount from Form 965-B Part III line 2(b) Column (b). |
|
(22)| Amount Elected Accounted Over Time 5 AMT 5 $ <Enter Enter the amount from Form 965-B Part III line 3(a) Column (b). |
|
(23)| Amount Elected Accounted Over Time 6 AMT 6 $ <Enter Enter the amount from Form 965-B Part III line 3(b) Column (b). |
Exhibit 3.24.16-19
Section 21 Form 8941 (Programs 11500, 11501, 11502, 11503, 11508, 11509, 11511, 11540, 12100)
Use the instructions below for inputting Form 8941, when it is attached.
| Elem. No. Form 8941<br Section 21<br Data Element Name Prompt Fld. Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "21" . |
|
(2)| Health Care Responsibility Checkbox CKBX <Enter Enter the numeric digit from line A, Small Business Health Options Program
(SHOP)Checkbox, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(3)| EIN LNB <Enter Enter the EIN from line B. |
|
(4)| Previous Form 8941 Filed LNC <Enter Enter the numeric digit from Previous Filed Form 8941 Checkbox, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(5)| Number of Individual employed LN1 <Enter Enter the number from Form 8941, line 1.<br <br Note:<brIf greater than 9999, enter 9999. |
|
(6)| Number of full time employees LN2 <Enter Enter the number from Form 8941, line 2. |
|
(7)| Average annual wages LN3 $ <Enter Enter the amount from Form 8941, line 3. |
|
(8)| Health Insurance Premiums paid LN4 $ <Enter Enter the amount from line 4. |
|
(9)| Premiums you would have paid LN5 $ <Enter Enter the amount from line 5. |
|
(10)| Premium Subsidies Paid L10 $ <Enter Enter the amount from Form 8941, line 10. |
|
(11)| Number of Employees with Premiums Paid Under Qualified Arrangement L13 <Enter Enter the number from Form 8941, line 13. |
|
(12)| Number of Full Time Employees With Premiums Paid Under Qualified Arrangement L14 <Enter Enter the number from Form 8941, line 14. |
|
(13)| Credit for small Employer Health Insurance Premiums L15 $ <Enter Enter the amount from Form 8941, line 15. |
|
(14)| Sum of 12 and 15 L16 $ <Enter Enter the amount from Form 8941, line 16. |
|
(15)| Cooperatives, Estates, Trusts credit L18 $ <Enter Enter the amount from Form 8941, line 18. |
Exhibit 3.24.16-20
Section 22 Form 5884–B (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540, 12100)
| Elem. No. Form 5884-B<br Section 22<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "22" . |
|
(2)| Total of Line 9 Columns 9a - c L10 $ <Enter Enter the amount from line 10. |
|
(3)| Number of Retained Workers L11 <Enter Enter the number from line 11. |
Exhibit 3.24.16-21
Section 23 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)
| Elem. No. Form 3800<br Section 23<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "23" . |
|
(2)| Corporate CAMT and BEAT CKBX <Enter .Enter from the Yes/No check boxes above Part I. |
|
(3)| General Business Credits Line 1 LN1 $ <Enter Enter the amount from line 1. |
|
(4)| Passive Activity Credit Amount LN2 $ <Enter Enter the amount from line 2. |
|
(5)| Passive Activity Credits Allowed LN3 $ <Enter Enter the amount from line 3. |
|
(6)| Carryforward of General Business Credits LN4 $ <Enter Enter the amount from line 4. |
|
(7)| Carryback of General Business Credits LN5 $ <Enter Enter the amount from line 5. |
|
(8)| Certain Allowable Credits 10B $ <Enter Enter the amount from line 10b. |
|
(9)| Line 3 of all Parts III L22 $ <Enter Enter the amount from line 22. |
|
(10)| Passive Activity Credit Allowed L24 $ <Enter Enter the amount from line 24. |
|
(11)| Add lines 17a and 26 L28 $ <Enter Enter the amount from line 28. |
|
(12)| General Business Credits L30 $ <Enter Enter the amount from line 30. |
|
(13)| Passive Activity Credit L32 $ <Enter Enter the amount from line 32. |
|
(14)| Passive Activity Credits Allowed L33 $ <Enter Enter the amount from line 33. |
|
(15)| Carryforward of Business Credits L34 $ <Enter Enter the amount from line 34. |
|
(16)| Carryback of Business Credits L35 $ <Enter Enter the amount from line 35. |
|
(17)| Form 3468 Investment Credit 1A(G) $ <Enter Enter the amount from Line 1a, Column (g). |
|
(18)| Form 7207 Registration Number 1B(B) <Enter Enter the Registration number from Line 1b, Column (b). |
|
(19)| Form 7207 Credit Transfer Election 1B(F) $ <Enter<br MINUS (-) Enter the amount from Line 1b, Column (f). |
|
(20)| Form 7207 Credit Amount 1B(G)$ <Enter Enter the amount from Line 1b, Column (g). |
|
(21)| Form 7207 Gross Elective Payment 1B(H) $ <Enter Enter the amount from Line 1b, Column (h). |
|
(22)| Form 7207 Net Elective Payment 1B(J) $ <Enter Enter the amount from Line 1b, Column (j). |
|
(23)| Form 6765 Credit for Increasing Research Activities 1C(J) $ <Enter Enter the amount from Line 1c, Column (g). |
|
(24)| Form 3468 Registration Number 1D(B) <Enter Enter the Registration number from Line 1d, Column (b). |
|
(25)| Form 3468 Credit Transfer Election 1D(F) $ <Enter<br MINUS (-) Enter the amount from Line 1d, Column (f). |
|
(26)| Form 3468 Credit Amount 1D(G) $ <Enter Enter the amount from Line 1d, Column (g). |
|
(27)| Form 3468 Gross Elective Payment 1D(H) $ <Enter Enter the amount from Line 1d, Column (h). |
|
(28)| Form 3468 Net Elective Payment 1D(J) $ <Enter Enter the amount from Line 1d, Column (j). |
|
(30)| Form 8826 Disabled Access Credit 1E(G) $ <Enter Enter the amount from Line 1e, Column (g). |
|
(31)| Form 8835 Registration Number 1F(B) <Enter Enter the Registration number from Line 1f, Column (b). |
|
(32)| Form 8835 Credit Transfer Election 1F(F) $ <Enter<br MINUS (-) Enter the amount from Line 1f, Column (f). |
|
(33)| Form 8835 Net GBC 1F(G)$ <Enter Enter the amount from Line 1f, Column (g). |
|
(34)| Form 7210 Registration Number 1G(B) <Enter Enter the Registration number from Line 1g, Column (b). |
|
(35)| Form 7210 Credit Transfer Election 1G(F) $ <Enter<br MINUS (-) Enter the amount from Line 1g, Column (f). |
|
(36)| Form 7210 Credit Amount 1G(G)$ <Enter Enter the amount from Line 1f, Column (g). |
|
(37)| Form 7210 Gross Elective Payment 1G(H) $ <Enter Enter the amount from Line 1g, Column (h). |
|
(38)| Form 7210 Net Elective Payment 1G(J) $ <Enter Enter the amount from Line 1g, Column (j). |
|
(39)| Form 8820 Orphan Drug Credit 1H(G) $ <Enter Enter the amount from Line 1h, Column (g). |
|
(40)| Form 8874 New Markets Credit 1I(G) $ <Enter Enter the amount from Line 1i, Column (g). |
|
(41)| Form 8881 Small Employer Pension Plan 1J(J) $ <Enter Enter the amount from Line 1j, Column (j). |
|
(42)| Form 8882 Employers Provided Child Care 1K(G) $ <Enter Enter the amount from Line 1k, Column (g). |
|
(43)| Form 8864 Biodiesel & Renewable Diesel Fuels 1L(G) $ <Enter Enter the amount from Line 1l, Column (g). |
|
(44)| Form 8896 Low Sulfur Diesel Fuels 1M(G) $ <Enter Enter the amount from Line 1m, Column (g). |
|
(45)| Form 8906 Distilled Spirits Credit 1N(G) $ <Enter Enter the amount from Line 1n, Column (g). |
Exhibit 3.24.16-22
Section 24 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)
| Elem. No. Form 3800<br Section 24<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "24" . |
|
(2)| Form 3468 Registration Number 1O(B) <Enter Enter the Registration number from Line 1o, Column (b). |
|
(3)| Form 3468 Net Credit Amount 1O(G)$ <Enter Enter the amount from Line 1o, Column (g). |
|
(4)| Form 3468 Credit Gross Elective Payment 1O(H) $ <Enter Enter the amount from Line 1o, Column (h). |
|
(5)| Form 3468 Net Elective Payment 1O(J) $ <Enter Enter the amount from Line 1o, Column (j). |
|
(6)| Form 8908 1P(G) $ <Enter Enter the amount from Line 1p, Column (g). |
|
(7)| Form 7218 Registration Number 1Q(B) <Enter Enter the Registration number from Line 1q, Column (b). |
|
(8)| Form 7218 Credit Transfer Election 1Q(F) $ <Enter<br MINUS (-) Enter the amount from Line 1q, Column (f). |
|
(9)| Form 7218 Credit Amount 1Q(G) $ <Enter Enter the amount from Line 1q, Column (g). |
|
(10)| Form 7218 Gross EPE Payment Amount 1Q(H) $ <Enter Enter the amount from Line 1q, Column (h). |
|
(11)| Form 7218 Elective Net Payment Amount 1Q(J) $ <Enter Enter the amount from Line 1q, Column (j). |
|
(12)| Form 8910 1R(G) $ <Enter Enter the amount from Line 1r, Column (g). |
|
(13)| Form 8911 Registration Number 1S(B) <Enter Enter the Registration number from Line 1s, Column (b). |
|
(14)| Form 8911 Credit Transfer Election 1S(F) $ <Enter<br MINUS (-) Enter the amount from Line 1s, Column (f). |
|
(15)| Form 8911 Credit Amount 1S(G)$ <Enter Enter the amount from Line 1s, Column (g). |
|
(16)| Form 8911 Reserved Credit Gross Elective Payment 1S(H) $ <Enter Enter the amount from Line 1s, Column (h). |
|
(17)| Form 8911 Net Elective Payment 1S(J) $ <Enter Enter the amount from Line 1s, Column (j). |
|
(18)| Form 8830 Enhanced Oil Recovery Credit 1T(G)$ <Enter Enter the amount from Line 1t, Column (g). |
|
(19)| Form 7213 Registration Number 1U(B) <Enter Enter the Registration number from Line 1u, Column (b). |
|
(20)| Form 7213 Credit Transfer Election 1U(F) $ <Enter<br MINUS (-) Enter the amount from Line 1u, Column (f). |
|
(21)| Form 7213 Credit Amount 1U(G) $ <Enter Enter the amount from Line 1u, Column (g). |
|
(22)| Form 7213 Reserved Credit Gross Elective Payment 1U(H) $ <Enter Enter the amount from Line 1u, Column (h). |
|
(23)| Form 7213 Net Elective Payment 1U(J) $ <Enter Enter the amount from Line 1u, Column (j). |
|
(24)| Form 3468 Registration Number 1V(B) <Enter Enter the Registration number from Line 1v, Column (b). |
|
(25)| Form 3468 Credit Transfer Election 1V(F) $ <Enter<br MINUS (-) Enter the amount from Line 1v, Column (f). |
|
(26)| Form 3468 Credit Amount 1V(G) $ <Enter Enter the amount from Line 1v, Column (g). |
|
(27)| Form 3468 Gross Elective Payment 1V(H) $ <Enter Enter the amount from Line 1v, Column (h). |
|
(28)| Form 3468 Net Elective Payment Amount 1V(J) $ <Enter Enter the amount from Line 1v, Column (j). |
|
(29)| Form 8932 Credit for Employer Differential Wage Payments 1W(G) $ <Enter Enter the amount from Line 1w, Column (g). |
|
(30)| Form 8933 Registration Number 1X(B) <Enter Enter the Registration number from Line 1x, Column (b). |
|
(31)| Form 8933 Credit Transfer Election 1X(F) $ <Enter<br MINUS (-) Enter the amount from Line 1x, Column (f). |
|
(32)| Form 8933 Credit Amount 1X(G) $ <Enter Enter the amount from Line 1x, Column (g). |
|
(33)| Form 8933 Credit Gross Elective Payment 1X(H) $ <Enter Enter the amount from Line 1x, Column (h). |
|
(34)| Form 8933 Net Elective Payment 1X(J) $ <Enter Enter the amount from Line 1x, Column (j). |
|
(35)| Form 8936 Qualified Plug-in Electric Drive Motor Vehicle 1Y(G) $ <Enter Enter the amount from Line 1y, Column (g). |
Exhibit 3.24.16-23
Section 25 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)
| Elem. No. Form 3800<br Section 25<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "25" . |
|
(2)| Form 8936 Registration Number 1AA(B) <Enter Enter the Registration number from Line 1aa, Column (b). |
|
(3)| Form 8936 Credit Amount 1AA(G) $ <Enter Enter the amount from Line 1aa, Column (g). |
|
(4)| Form 8936 Credit Gross Elective Payment 1AA(H) $ <Enter Enter the amount from Line 1aa, Column (h). |
|
(5)| Form 8936 Net Elective Payment 1AA(J) $ <Enter Enter the amount from Line 1aa, Column (j). |
|
(6)| Form 8904 Credit Amount 1BB(G) $ <Enter Enter the amount from Line 1bb, Column (g). |
|
(7)| Form 7213 Credit Amount 1CC(G) $ <Enter Enter the amount from Line 1cc, Column (g). |
|
(8)| Form 8881 Part II Credit Amount 1DD(G) $ <Enter Enter the amount from Line 1dd, Column (g). |
|
(9)| Form 8881 Part III Credit Amount 1EE(G) $ <Enter Enter the amount from Line 1ee, Column (g). |
|
(10)| Form 8864 Credit Amount 1FF(G) $ <Enter Enter the amount from Line 1ff, Column (g). |
|
(11)| Form 7211 Registration Number 1GG(B) <Enter Enter the Registration number from Line 1aa, Column (b). |
|
(12)| Form 7211 Credit Transfer 1GG(F) $ <Enter Enter the amount from Line 1gg, Column (f). |
|
(13)| Form 7211 Credit Amount 1GG(G) $ <Enter Enter the amount from Line 1gg, Column (g). |
|
(14)| Form 7211 Net Elective Payment 1GG(H) $ <Enter Enter the amount from Line 1gg, Column (h). |
|
(15)| Form 7211 Net Elective Payment 1GG(J) $ <Enter Enter the amount from Line 1gg, Column (j). |
|
(16)| Other 1ZZ(G) $ <Enter Enter the amount from Line 1zz, Column (g). |
|
(17)| Form 3468 Registration Number 4A(B) <Enter Enter the Registration number from Line 4a, Column (b). |
|
(18)| Form 3468 Credit Transfer Election 4A(F) $ <Enter MINUS (-) Enter the amount from Line 4a, Column (f). |
|
(19)| Form 3468 Credit Amount 4A(G)$ <Enter Enter the amount from Line 4a, Column (g). |
|
(20)| Form 3468 Credit Gross Elective Payment 4A(H) $ <Enter Enter the amount from Line 4a, Column (h). |
|
(21)| Form 3468 Net Elective Payment 4A(J) $ <Enter Enter the amount from Line 4a, Column (j). |
|
(22)| Form 5884 Work Opportunity Credit 4B(G) $ <Enter Enter the amount from Line 4b, Column (g). |
|
(23)| Form 6478 Alcohol & Cellulosic Bio-fuel Fuels Credit 4C(G) $ <Enter Enter the amount from Line 4c, Column (g). |
|
(24)| Form 8586 Low Income Housing Credit 4D(G) $ <Enter Enter the amount from Line 4d, Column (g). |
|
(25)| Form 8835 Registration Number 4E(B) <Enter Enter the Registration number from Line 4e, Column (b). |
|
(26)| Form 8835 Credit Transfer Election 4E(F)$ <Enter<br MINUS (-) Enter the amount from Line 4e, Column(f). |
|
(27)| Form 8835 Credit Amount 4E(G)$ <Enter Enter the amount from Line 4e, column (g). |
|
(28)| Form 8835 Reserved Credit Gross Elective Payment 4E(H) $ <Enter Enter the amount from Line 4e, Column (h). |
|
(29)| Form 8835 Net Elective Payment 4E(J) $ <Enter Enter the amount from Line 4e, Column (j). |
|
(30)| Employer Social Security & Medicare 4F(G) $ <Enter Enter the amount from Line 4f, Column (g). |
|
(31)| Qualified Railroad Truck Maintenance 4G(G) $ <Enter Enter the amount from Line 4g, Column (g). |
|
(32)| Small Employer Health Insurance 4H(G) $ <Enter Enter the amount from Line 4h, Column (g). |
|
(33)| Form 6765 Increasing Research Activities 4I(G) $ <Enter Enter the amount from Line 4i, Column (g). |
|
(34)| Form 8994 Employer Credit 4J(G) $ <Enter Enter the amount from Line 4j, Column (g). |
|
(35)| Form 3468 Part IV Rehab. Credit 4K(G) $ <Enter Enter the amount from Line 4k, Column (g). |
|
(36)| Other 4Z(G) $ <Enter Enter the amount from Line 4z, Column (g). |
|
(37)| Form 3800 Part V Indicator IND <Enter Enter the edited digit to right margin of Page 4, Part III, Line 6. |
Exhibit 3.24.16-24
Section 26 Form 8997 (Programs 11500, 11502 and 12100)
| Elem. No. Form 8997<br Section 26<br Data Element Name Prompt Fld. Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number Sect: <Enter Press <Enter if already present on the screen; otherwise, enter "26" . |
|
(2)| QOF EIN 1 PTI 1(A) <Enter Enter the EIN from Form 8997, Part I, Row 1, Column (a). |
|
(3)| Date QOF Investment Acquired 1 PTI 1(B) <Enter Enter the Date from Form 8997, Part I, Row 1, Column (b). |
|
(4)| Special Gain Code 1 PTI 1(D) <Enter Enter the Alpha Code from Form 8997, Part I, Row 1, Column (d). |
|
(5)| Short Term Deferred Gain QOF 1 PTI 1(E) <Enter Enter the Amount from Form 8997, Part I, Row 1, Column (e). |
|
(6)| Long Term Deferred Gain QOF 1 PTI 1(F) <Enter Enter the Amount from Form 8997, Part I, Row 1, Column (f). |
|
(7)| Part I Indicator IND <Enter Enter "1" if additional information is present in Part I. |
|
(8)| Enter the Total from Column
(e)| PTI L2(E) <Enter Enter the amount from Form 8997, Part I, Line 2, Column
(e)Short Term Deferred Gain QOF. |
|
(9)| Enter the Total from Column
(f)| PTI L2(F) <Enter Enter the amount from Form 8997, Part I, Line 2, Column
(f)Long Term Deferred Gain QOF. |
|
(10)| QOF EIN 1 PTII 1(A) <Enter Enter the EIN from Form 8997, Part II, Row 1, Column (a). |
|
(11)| Date QOF Investment Acquired 1 PTII 1(B) <Enter Enter the Date from Form 8997, Part II, Row 1, Column (b). |
|
(12)| Special Gain Code PTII 1(D) <Enter Enter the Alpha Code from Form 8997, Part II, Row 1, Column (d). |
|
(13)| Short Term Deferred Gain QOF 1 PTII 1(E) <Enter Enter the Amount from Form 8997, Part II, Row 1, Column (e). |
|
(14)| Long Term Deferred Gain QOF 1 PTII 1(F) <Enter Enter the Amount from Form 8997, Part II, Row 1, Column (f). |
|
(15)| Part II Indicator IND <Enter Enter "1" if additional information is present in Part II. |
|
(16)| Enter the Total from Column
(e)| PTII L2(E) <Enter Enter the amount from Form 8997, Part II, Line 2, Column
(e)Short Term Deferred Gain Remaining QOF. |
|
(17)| Enter the Total from Column
(f)| PTII L2(F) <Enter Enter the amount from Form 8997 Part II Line 2 Column
(f)Long Term Deferred Gain Remaining QOF. |
|
(18)| QOF EIN 1 PTIII 1(A) <Enter Enter the EIN from Form 8997, Part III, Row 1, Column (a). |
|
(19)| Date QOF Investment Acquired 1 PTIII 1(B) <Enter Enter the Date of Event from Form 8997, Part III, Row 1, Column (b). |
|
(20)| Special Gain Code 1 PTIII 1(D) <Enter Enter the Alpha Code from Form 8997, Part III, Row 1, Column (d). |
|
(21)| Previously Deferred Short-Term Gain 1 PTIII 1(E) <Enter Enter the amount from Form 8997, Part III, Row 1, Column (e). |
|
(22)| Previously Deferred Long-Term Gain 1 PTII 1(F) <Enter Enter the amount from Form 8997, Part III, Row 1, Column (f). |
|
(23)| Part III Indicator IND <Enter Enter "1" if additional information is present in Part III. |
|
(24)| Enter the Total from Column
(e)| PTIII L2(E) <Enter Enter the amount from Form 8997, Part III, Line 2, Column
(e)Deferred Short Term Gain. |
|
(25)| Enter the Total from Column
(f)| PTIII L2(F) <Enter Enter the amount from Form 8997, Part III, Line 2, Column
(f)Deferred Long Term. |
|
(26)| QOF EIN 1 PTIV 1(A) <Enter Enter the EIN from Form 8997, Part IV, Row 1, Column (a). |
|
(27)| Date QOF Investment Acquired 1 PTIV 1(B) <Enter Enter the Date from Form 8997, Part IV, Row 1, Column (b). |
|
(28)| Special Gain Code 1 PTIV 1(D) <Enter Enter the Alpha Code from Form 8997, Part IV, Row 1, Column (d). |
|
(29)| Short-Term Deferred Gain Invested QOF 1 PTIV 1(E) <Enter Enter the amount from Form 8997, Part IV, Row 1, Column (e). |
|
(30)| Long-Term Deferred Gain Invested QOF 1 PTV 1(F) <Enter Enter the amount from Form 8997, Part IV, Row 1, Column (f). |
|
(31)| Part IV Indicator IND <Enter Enter "1" if additional information is present in Part IV. |
|
(32)| Enter the Total from Column
(e)| PTIV L2(E) <Enter Enter the amount from Form 8997, Part IV, Line 2, Column
(e)Short Term Deferred Gain Invested QOF. |
|
(33)| Enter the Total from Column
(f)| PTIV L2(F) <Enter Enter the amount from Form 8997, Part IV, Line 2, Column
(f)Long Term Deferred Gain Invested QOF. |
Exhibit 3.24.16-25
Section 27 Form 8283 (Program 11500, 11502, and 11511)
| Elem. No. Form 1120<br Section 27<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter 27. |
|
(2)| Information on Donated Property Type Check boxes L2 IND <Enter Enter the character on line 2.<br <br1. Valid characters are alpha A-L and numeric 0 or 1.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(3)| Donated Property Appraised Fair Market Value L3A(c) $ <Enter Enter the amount from Part 3, line A(c). |
|
(4)| Donated Property Date Acquired By Donor L3A(d) <Enter Enter the date from Part 3, line A(d). |
|
(5)| Donated Property Donor’s Cost or Adjusted Basis 3A(f) $ <Enter Enter the amount from Part 3, line A(f). |
|
(6)| Appraiser Signature Indicator IV Sig Ind <Enter Enter the edited code from the left margin. |
|
(7)| Appraiser Identifying Number ID <Enter Enter the appraiser identifying number from Part IV. |
|
(8)| Qualified Organization Property Received Date Prop Date <Enter Enter the Qualified Organization Property Received date from Form 8283. |
|
(9)| Charitable Organization Employer Identification Number EIN <Enter Enter the EIN from Form 8283 Part V. |
|
(10)| Charitable Organization Authorized Signature Indictor V Sig Ind <Enter Enter the edited code from the left margin. |
|
(11)| Multiple Form 8283 Attached 8283 Ind <Enter Enter the edited digits from the bottom right margin of Form 8283<br <br1. 2 or Less Form(s) 8283 attached, enter a "0" .<br <br2. More Than 2 Forms 8283 attached enter "1" . |
Exhibit 3.24.16-26
Section 29 Form 6252 (Programs 11500, 12100)
Note:
Only enter for 2019 and later.
| Elem. No. Form 6252<br Section 29<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "29" . |
|
(2)| Description of Property L1 <Enter ★★★★★★ Enter the numeric digit from Line 1. Valid entries are<br <br1. "1" for Timeshares or Residential Lots<br <br2. "2" for Sale by an individual or personal use property (within the meaning of section 1275(b)(3))<br <br3. "3" for Sale of any property used or produced in the trade or business of farming (within the meaning of section 2032A(e)(4) or (5))<br <br4. "4" for Other or if Blank. |
|
(3)| Date Acquired L2A <Enter Enter the date (MMDDYYYY) from line 2a. |
|
(4)| Date Sold L2B <Enter Enter the date (MMDDYYYY) from line 2b. |
|
(5)| Subtract Line 6 from Line 5 PTI 7 <Enter Enter the amount from Part I line 7. |
|
(6)| Gross Profit Percentage PTII 19 <Enter Enter the percentage from Part II line 19.<br <br Note:<brPick up one-digit before the decimal and up to 4 digits following the decimal. |
|
(7)| Payments Received During the Year PTII 21 <Enter Enter the amount from Part II line 21. |
|
(8)| Payments Received in Prior Year's PTII 23 <Enter Enter the amount from Part II line 23. |
Exhibit 3.24.16-27
Section 31 Form 8936 Schedule A (Program 11500, 11540, 12100)
| Elem. No. Form 8936 Sch. A<br Section 31<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise enter “31” always. |
|
(2)| First Vehicle Identification Number
(VIN)| 1A I2(A) <Enter Enter up to 17 characters as shown from First Schedule A, Part I, Line 2, Column (a).<br <br Note:<brEnter a space for illegible characters. Do not enter two consecutive spaces. |
|
(3)| First Placed in Service Date 1A 13 <Enter Enter the date from the First Schedule A, Part I, Line 3. |
|
(4)| First Tentative Credit Amount 1A II9$ <Enter Enter the amount from the First Schedule A, Part II, Line 9. |
|
(5)| Business Use of New Clean Vehicle 1A II11$ <Enter Enter the amount from the First Schedule A Part II, Line 11. |
|
(6)| First Smaller of Line 15 or Line 16 1A IV17$ <Enter Enter the amount from First Schedule A, Part IV, Line 17. |
|
(7)| First Smaller of Line 24 or Line 25 1A V26$ <Enter Enter the amount from the First Schedule A, Part V, Line 26. |
|
(8)| VIN 1 Valid Indicator VIN1 IND <Enter If this indicator is “1”, it will generate a new ERS error code for CVC.<br <br Note:<brDo not Transcribe/Enter this field until instructed per SERP Alert. |
|
(9)| Second Vehicle Identification Number
(VIN)| 2A I2(A) <Enter Enter up to 17 characters as shown from Second Schedule A, Part I, Line 2, Column (a).<br <br Note:<brEnter a space for illegible characters. Do not enter two consecutive spaces. |
|
(10)| Second Placed in Service Date 2A 13 <Enter Enter the date from the Second Schedule A, Part I, Line 3. |
|
(11)| Second Tentative Credit Amount 2A II9$ <Enter Enter the amount from the Second Schedule A, Part II, Line 9. |
|
(12)| Business Use of New Clean Vehicle 2A II11$ <Enter Enter the amount from the Second Schedule A Part II, Line 11. |
|
(13)| Second Smaller of Line 15 or Line 16 2A IV17$ <Enter Enter the amount from the Second Schedule A, Part IV, Line 17. |
|
(14)| Second Smaller of Line 24 or Line 25 2A V26$ <Enter Enter the amount from the Second Schedule A, Part V, Line 26. |
|
(15)| VIN 2 Valid Indicator VIN2 IND <Enter If this indicator is “1”, it will generate a new ERS error code for CVC. Note: Do not Transcribe/Enter this field until instructed per SERP Alert. |
|
(16)| Form 8936 Sch. A Indicator IND <Enter Enter the edited digits from the bottom right margin of Page 3 of Form 8936 Sch A.<br <br1. 2 or Less Form(s) 8936 Sch. A attached, enter a "0" .<br <br2. More Than 2 Forms 8936 Sch. A attached enter "1" . |
Exhibit 3.24.16-28
Section 35 Form 4255 (Program 11501, 11504, 11510, 11510, 12100)
| Elem. No. Form 4255<br Section 35<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Section "35" will always be generated. No entry is required. |
|
(2)| Form 7207 Recapture EPE Amount 1 1A(S) <Enter Enter the amount from Part 1, Line 1a Column (s). |
|
(3)| Form 7207 Excessive Payment Amount 1 1A(T) <Enter Enter the amount from Part 1, Line 1a Column (t). |
|
(4)| Form 3468 Part III Recapture 1 1B(S) <Enter Enter the amount from Part 1, Line 1b Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(5)| Form 3468 Part III Excessive Payment Amount 1 1B(T) <Enter Enter the amount from Part 1, Line 1b Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(6)| Form 7210 Recapture EPE Amount 1 1C(S) <Enter Enter the amount from Part 1, Line 1c Column (s). |
|
(7)| Form 7210 Excessive Payment Amount 1 1C(T) <Enter Enter the amount from Part 1, Line 1c Column (t). |
|
(8)| Form 3468 Part IV Recapture 1 1D(S) <Enter Enter the amount from Part 1, Line 1d Column (s). |
|
(9)| Form 3468 Part IV Recapture 1 1D(T) <Enter Enter the amount from Part 1, Line 1d Column (t). |
|
(10)| Form 7218 Recapture EPE Amount 1 1E(S) <Enter Enter the amount from Part 1, Line 1e Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(11)| Type of Cooperative Checkbox 1 1E(T) <Enter Enter the amount from Part 1, Line 1e Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(12)| Form 7213 Recapture EPE Amount 1 1F(S) <Enter Enter the amount from Part 1, Line 1f Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(13)| Form 7213 Excessive Payment Amount 1 1F(T) <Enter Enter the amount from Part 1, Line 1f Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(14)| Form 3468 Part V Recapture EPE Amount 1 1G(S) <Enter Enter the amount from Part 1, Line 1g Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(15)| Form 3468 Part V Excessive Payment Amount 1 1G(T) <Enter Enter the amount from Part 1, Line 1g Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(16)| Form 8936 Recapture EPE Amount 1 1H(S) <Enter Enter the amount from Part 1, Line 1h Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(17)| Form 8936 Excessive Payment Amount 1 1H(T) <Enter Enter the amount from Part 1, Line 1h Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(18)| Form 7211 Recapture EPE Amount 1 1I(S) <Enter Enter the amount from Part 1, Line 1i Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(19)| Form 7211 Excessive Payment Amount 1 1I(T) <Enter Enter the amount from Part 1, Line 1i Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(20)| Form 3468 Part VI Recapture EPE Amount 1 1J(S) <Enter Enter the amount from Part 1, Line 1j Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(21)| Form 3468 Part VI Excessive Payment Amount 1 1J(T) <Enter Enter the amount from Part 1, Line 1j Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(22)| Form 8835 Recapture EPE Amount 1 1K(S) <Enter Enter the amount from Part 1, Line 1k Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(23)| Form 8933 Recapture EPE Amount 1 2A(S) <Enter Enter the amount from Part 1, Line 2a Column (s). |
|
(24)| Form 8933 Excessive Payment Amount 1 2A(T) <Enter Enter the amount from Part 1, Line 2a Column (t). |
|
(25)| Form 8911 Recapture EPE Amount 1 2B(S) <Enter Enter the amount from Part 1, Line 2b Column (s).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
|
(26)| Form 8911 Excessive Payment Amount 1 2B(T) <Enter Enter the amount from Part 1, Line 2b Column (t).<br <br Note:<brDo not transcribe For Program 12100, Form 1120-S. |
Exhibit 3.24.16-29
Section 01 Form 1120-C (Program 11540)
| Elem. No. Form 1120-C<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER <Enter Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN <Enter Enter the EIN from the preprinted label or from "EI Number" block. |
|
(6)| Address Check ADDRESS CHECK? <Enter Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper center portion of the return. |
|
(10)| 1120 Filed in Previous Year BXALN3 <Enter Enter "1" if the checkbox in box A, line 3 is checked. |
|
(11)| Type of Cooperative Checkbox C CKBX <Enter Enter from the check boxes on Line C as follows:<br <br1. If the first box is checked, enter "1" .<br <br2. If the second box is checked, enter "2" . |
|
(12)| Condition Codes CCC <Enter Enter the edited code from the dotted portion of Lines 8-9. |
|
(13)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to line 1c.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(14)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return.<br If a computer condition code "G" is present and the document is a non-remittance return, end the document after this element.<br If a computer condition code "G" is present and the document is a remittance return, press <F6 to proceed to Section 03. |
|
(15)| Type of Organization Code BOXCRT <Enter Enter the edited digit from the right margin of box C. |
|
(16)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
|
(17)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(18)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(19)| Street Address ADDR <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
|
(20)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(21)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(22)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
Exhibit 3.24.16-30
Section 02 Form 1120-C (Program 11540)
Exhibit 3.24.16-3.
Exhibit 3.24.16-31
Section 03 Form 1120-C (Program 11542)
Note:
For Tax Year 2024 and Later
| Elem. No. Form 1120-C<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Remittance RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Gross Receipts Less Returns L1C <Enter<br MINUS (−) Enter the amount from line 1c. |
|
(4)| Cost of Goods Sold LN2 <Enter<br MINUS (−) Enter the amount from line 2. |
|
(5)| Total Income L10 <Enter<br MINUS (−) Enter the amount from line 10. |
|
(6)| Salaries & Wages L12 <Enter<br MINUS (−) Enter the amount from line 12. |
|
(7)| Bad Debts L13 <Enter<br MINUS (−) Enter the amount from line 13. |
|
(8)| Domestic Production Activities L22 <Enter Enter the amount from line 22. |
|
(9)| Total Deductions L24 <Enter<br MINUS (−) Enter the amount from line 24. |
|
(10)| Deductions- Section 1382 25B <Enter<br MINUS (−) Enter the amount from line 25b. |
|
(11)| Net Operating Loss Deduction 26A <Enter<br MINUS (−) Enter the amount from line 26a. |
|
(12)| Special Deductions 26B <Enter<br MINUS (−) Enter the amount from line 26b. |
|
(13)| Taxable Income L27 <Enter<br MINUS (−) Enter the amount from line 27. |
|
(14)| Total Tax L28 <Enter Enter the amount from line 28. |
|
(15)| Net 965 Tax Liability Paid for Reporting Year L29 <Enter Enter the amount from line 29. |
|
(16)| Preceding Year Overpayment 30A <Enter Enter the amount from line 30a. |
|
(17)| Current Year Estimated Tax 30B <Enter Enter the amount from line 30b. |
|
(18)| Current Year Refund Applied on Form 4466 30C <Enter Enter the amount from line 30c. |
|
(19)| Tax Deposited- Form 7004 30D <Enter Enter the amount from line 30d. |
|
(20)| Credit From Form 2439 30E(1) <Enter Enter the amount from line 30e(1). |
|
(21)| Section 1383 Credit 30G <Enter Enter the amount from line 30g. |
|
(22)| Elective Payment Election 30H $ <Enter Enter the amount from line 30h. |
|
(23)| Other 30Z <Enter Enter the amount from line 30z. |
|
(24)| E. S. Penalty L32 <Enter Enter the amount from line 32. |
|
(25)| Tax Due/Overpayment 33/34 <Enter<br MINUS (−) Enter the amount from line 33 or line 34 as follows:<br <br1. Enter the amount from line 33, if present, and press <Enter.<br <br2. If there is no entry on line 33, enter the amount from line 34 and press MINUS (-). |
|
(26)| Credit to Next Year Estimated Tax L35A LF <Enter Enter the amount from line 35a following the phrase, "Credited to 2025 estimated tax" . |
|
(27)| Routing Number 35C <Enter Enter up to 9 digits of the RTN from line 35c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 35c and Line 35e is blank.<br <br - an illegible character is present in either Line 35c or 35e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 35c or 35e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 35c or Line 35e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(28)| Type of Depositor Account 35D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 35d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 35d is marked and Line 35c ANDLine 35e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(29)| Depositor Account Number 35E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 35c or Line 35d" contain an entry. Enter the alpha/numeric Account Number from line 35e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 35e is not present and there is data on Line 35c.<br <br - an illegible character is present in either 35c or 35e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 35c or Line 35e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 35c or Line 35d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 35e. |
|
(30)| DAN For Verification 35E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 35e" contains data. Enter Line 35e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 35e
(DAN)fields agree. |
|
(31)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(32)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(33)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(34)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-32
Section 03 Form 1120-C (Program 11541)
Note:
For Tax Year 2023
| Elem. No. Form 1120-C<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Remittance RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Gross Receipts Less Returns L1C <Enter<br MINUS (−) Enter the amount from line 1c. |
|
(4)| Cost of Goods Sold LN2 <Enter<br MINUS (−) Enter the amount from line 2. |
|
(5)| Total Income L10 <Enter<br MINUS (−) Enter the amount from line 10. |
|
(6)| Salaries & Wages L12 <Enter<br MINUS (−) Enter the amount from line 12. |
|
(7)| Bad Debts L13 <Enter<br MINUS (−) Enter the amount from line 13. |
|
(8)| Domestic Production Activities L22 <Enter Enter the amount from line 22. |
|
(9)| Total Deductions L24 <Enter<br MINUS (−) Enter the amount from line 24. |
|
(10)| Deductions- Section 1382 25B <Enter<br MINUS (−) Enter the amount from line 25b. |
|
(11)| Net Operating Loss Deduction 26A <Enter<br MINUS (−) Enter the amount from line 26a. |
|
(12)| Special Deductions 26B <Enter<br MINUS (−) Enter the amount from line 26b. |
|
(13)| Taxable Income L27 <Enter<br MINUS (−) Enter the amount from line 27. |
|
(14)| Total Tax L28 <Enter Enter the amount from line 28. |
|
(15)| Net 965 Tax Liability Paid for Reporting Year L29 <Enter Enter the amount from line 29.<br <br Note:<brTax year 2020 and prior year's only. |
|
(16)| Estimated Tax Credit 30D <Enter Enter the amount from line 30d. |
|
(17)| Tax Deposited- Form 7004 30E <Enter Enter the amount from line 30e. |
|
(18)| Credit From Form 2439 30F(1) <Enter Enter the amount from line 30f(1). |
|
(19)| Refundable Credits 3800/8827 30G <Enter Enter the amount from line 30g. |
|
(20)| Section 1383 Credit 30H <Enter Enter the amount from line 30h. |
|
(21)| Elective Payment Election 30I $ <Enter Enter the amount from line 30i. |
|
(22)| E. S. Penalty L31 <Enter Enter the amount from line 31. |
|
(23)| Tax Due/Overpayment 32/33 <Enter<br MINUS (−) Enter the amount from line 32 or line 33 as follows:<br <br1. Enter the amount from line 32, if present, and press <Enter.<br <br2. If there is no entry on line 32, enter the amount from line 33 and press MINUS(-). |
|
(24)| Credit to Next Year Estimated Tax L34 LF <Enter Enter the amount from line 34 following the phrase, "Credited to 2021 estimated tax" . |
|
(25)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(26)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(27)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(28)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-33
Section 03 Form 1120-C (Program 11540)
Note:
For Tax Years 2022 and Prior
| Elem. No. Form 1120-C<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Remittance RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Gross Receipts Less Returns L1C <Enter<br MINUS (−) Enter the amount from line 1c. |
|
(4)| Cost of Goods Sold LN2 <Enter<br MINUS (−) Enter the amount from line 2. |
|
(5)| Total Income L10 <Enter<br MINUS (−) Enter the amount from line 10. |
|
(6)| Salaries & Wages L12 <Enter<br MINUS (−) Enter the amount from line 12. |
|
(7)| Bad Debts L13 <Enter<br MINUS (−) Enter the amount from line 13. |
|
(8)| Domestic Production Activities L22 $ <Enter Enter the amount from line 22. |
|
(9)| Total Deductions L24 <Enter<br MINUS (−) Enter the amount from line 24. |
|
(10)| Deductions- Section 1382 25B <Enter<br MINUS (−) Enter the amount from line 25b. |
|
(11)| Net Operating Loss Deduction 26A <Enter<br MINUS (−) Enter the amount from line 26a. |
|
(12)| Special Deductions 26B <Enter<br MINUS (−) Enter the amount from line 26b. |
|
(13)| Taxable Income L27 <Enter<br MINUS (−) Enter the amount from line 27. |
|
(14)| Total Tax L28 <Enter Enter the amount from line 28. |
|
(15)| Net 965 Tax Liability Paid for Reporting Year L29 <Enter Enter the amount from line 29.<br <br Note:<brTax year 2020 and prior year's only. |
|
(16)| Estimated Tax Credit 30D <Enter Enter the amount from line 30d. |
|
(17)| Tax Deposited- Form 7004 30E <Enter Enter the amount from line 30e. |
|
(18)| Credit From Form 2439 30F(1) <Enter Enter the amount from line 30f(1). |
|
(19)| Refundable Credits 3800/8827 30G <Enter Enter the amount from line 30g. |
|
(20)| Section 1383 Credit 30H <Enter Enter the amount from line 30h. |
|
(21)| Net 965 Tax Liability 30I <Enter Enter the amount from line 30i.<br <br Note:<brTax year 2020 and prior year's only. |
|
(22)| E. S. Penalty L31 <Enter Enter the amount from line 31. |
|
(23)| Tax Due/Overpayment 32/33 <Enter<br MINUS (−) Enter the amount from line 32 or line 33 as follows:<br <br1. Enter the amount from line 32, if present, and press <Enter.<br <br2. If there is no entry on line 32, enter the amount from line 33 and press MINUS(-). |
|
(24)| Credit to Next Year Estimated Tax L34 LF <Enter Enter the amount from line 34 following the phrase, "Credited to 2021 estimated tax" . |
|
(25)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(26)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(27)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(28)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-34
Section 04 Form 1120-C (Program 11542)
Note:
Tax Year 2024 and Later
| Elem. No. Form 1120-C<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Total Income Patronage PG3L5(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 5, Column a. |
|
(3)| Total Income Non-patronage L5(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 5, Column b. |
|
(4)| Total Deductions Patronage 6C(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 6c, Column a. |
|
(5)| Total Deductions Nonpatronage 6C(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 6c, Column b. |
|
(6)| Net Operating Loss Deduction Patronage 9A(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 9a, Column a. |
|
(7)| Net Operating Loss Deduction Non-patronage 9A(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 9a, Column b. |
|
(8)| Special Deductions Patronage 9B(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 9b, Column a. |
|
(9)| Special Deductions Non-patronage 9B(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 9b, Column b. |
|
(10)| Unused Patronage 12(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 12, Column a. |
|
(11)| Unused Non-patronage 13(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 13, Column b. |
|
(12)| Patronage Money H3A <Enter<br MINUS (−) Enter the amount from Schedule H, line 3a. |
|
(13)| Patronage Div. Qualified H3B <Enter<br MINUS (−) Enter the amount from Schedule H, line 3b. |
|
(14)| Income Tax Taxpayer J1A <Enter Enter the amount from Schedule J, line 1a. |
|
(15)| Section 1291 Tax from Form 8621 J1B <Enter Enter the amount from Schedule J, line 1b. |
|
(16)| Tax Adjustment from Form 8978 J1C <Enter Enter the amount from Schedule J, line 1c. |
|
(17)| Base Erosion Tax J1D <Enter Enter the amount from Schedule J, line 1d. |
|
(18)| Chapter 1 Tax Recapture from Form 4255 J1E <Enter Enter the amount from Schedule J, line 1e. |
|
(19)| Other Chapter 1 Tax J1Z <Enter Enter the amount from Schedule J, line 1z. |
|
(20)| Corporate Alternative Minimum Tax J3 <Enter Enter the amount from Schedule J, line 3. |
|
(21)| Foreign Tax Credit J5A <Enter Enter the amount from Schedule J, line 5a. |
|
(22)| Credit from Form 8834 J5B <Enter Enter the amount from Schedule J, line 5b. |
|
(23)| General Business Credit J5C <Enter Enter the amount from Schedule J, line 5c. |
|
(24)| Credit for Prior Year Minimum Tax (Form 8827) J5D <Enter Enter the amount from Schedule J, line 5d. |
|
(25)| Bond Credits from Form 8912 J5E <Enter Enter the amount from Schedule J, line 5e. |
|
(26)| Other J5Z <Enter Enter the amount from Schedule J, line 5z. |
|
(27)| Total Credits J6 <Enter Enter the amount from Schedule J, Line 6. |
|
(28)| Addition Tax from Form 4255 J8A <Enter Enter the amount from Schedule J, Line 8a. |
|
(29)| Recapture of Low-Income Housing Credit Taxes J8B <Enter Enter the amount from Schedule J, Line 8b. |
Exhibit 3.24.16-35
Section 04 Form 1120-C (Program 11541)
Note:
Tax Year 2023
| Elem. No. Form 1120-C<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Total Income Patronage PG3L5(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 5, Column a. |
|
(3)| Total Income Non-patronage L5(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 5, Column b. |
|
(4)| Total Deductions Patronage 6C(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 6c, Column a. |
|
(5)| Total Deductions Nonpatronage 6C(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 6c, Column b. |
|
(6)| Net Operating Loss Deduction Patronage 9A(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 9a, Column a. |
|
(7)| Net Operating Loss Deduction Non-patronage 9A(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 9a, Column b. |
|
(8)| Special Deductions Patronage 9B(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 9b, Column a. |
|
(9)| Special Deductions Non-patronage 9B(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 9b, Column b. |
|
(10)| Unused Patronage 12(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 12, Column a. |
|
(11)| Unused Non-patronage 13(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 13, Column b. |
|
(12)| Patronage Money H3A <Enter<br MINUS (−) Enter the amount from Schedule H, line 3a. |
|
(13)| Patronage Div. Qualified H3B <Enter<br MINUS (−) Enter the amount from Schedule H, line 3b. |
|
(14)| Income Tax Taxpayer J1 <Enter Enter the amount from Schedule J, line 1. |
|
(16)| Corporate Alternative Minimum Tax J3 <Enter Enter the amount from Schedule J, line 3. |
|
(17)| Foreign Tax Credit J5A <Enter Enter the amount from Schedule J, line 5a. |
|
(18)| Credit from Form 8834 J5B <Enter Enter the amount from Schedule J, line 5b. |
|
(19)| General Business Credit J5C <Enter Enter the amount from Schedule J, line 5c. |
|
(20)| Credit for Prior Year Minimum Tax (Form 8827) J5D <Enter Enter the amount from Schedule J, line 5d. |
|
(21)| Total Credits J6 <Enter Enter the amount from Schedule J, Line 6. |
|
(22)| Write in Recapture LIH Credit J8… <Enter Enter the edited amount from the left of Schedule J, line 8. |
|
(23)| Recapture Taxes J8 <Enter Enter the amount from Schedule J, line 8. |
Exhibit 3.24.16-36
Section 04 Form 1120-C (Program 11540)
Note:
Tax Year 2022 and Prior
| Elem. No. Form 1120-C<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Total Income Patronage PG3L5(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 5, Column a. |
|
(3)| Total Income Non-patronage L5(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 5, Column b. |
|
(4)| Total Deductions Patronage 6C(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 6c, Column a. |
|
(5)| Total Deductions Nonpatronage 6C(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 6c, Column b. |
|
(6)| Net Operating Loss Deduction Patronage 9A(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 9a, Column a. |
|
(7)| Net Operating Loss Deduction Non-patronage 9A(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 9a, Column b. |
|
(8)| Special Deductions Patronage 9B(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 9b, Column a. |
|
(9)| Special Deductions Non-patronage 9B(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 9b, Column b. |
|
(10)| Unused Patronage 12(A) <Enter<br MINUS (−) Enter the amount from Page 3, line 12, Column a. |
|
(11)| Unused Non-patronage 13(B) <Enter<br MINUS (−) Enter the amount from Page 3, line 13, Column b. |
|
(12)| Patronage Money H3A <Enter<br MINUS (−) Enter the amount from Schedule H, line 3a. |
|
(13)| Patronage Qualified H3B <Enter<br MINUS (−) Enter the amount from Schedule H, line 3b. |
|
(14)| Income Tax Taxpayer J1 <Enter Enter the amount from Schedule J, line 1. |
|
(15)| Base Erosion Tax J2 <Enter Enter the amount from Schedule J, line 2. |
|
(16)| Corporate Alternative Minimum Tax J3 <Enter Enter the amount from Schedule J, line 3. |
|
(17)| Foreign Tax Credit J5A <Enter Enter the amount from Schedule J, line 5a. |
|
(18)| Credit from Form 8834 J5B <Enter Enter the amount from Schedule J, line 5b. |
|
(19)| General Business Credit J5C <Enter Enter the amount from Schedule J, line 5c. |
|
(20)| Credit for Prior Year Minimum Tax J5D <Enter Enter the amount from Schedule J, line 5d. |
|
(21)| Total Credits J6 <Enter Enter the amount from Schedule J, Line 6. |
|
(22)| Write in Recapture LIH Credit J8… <Enter Enter the edited amount from the left of Schedule J, line 8. |
|
(23)| Recapture Taxes J8 <Enter Enter the amount from Schedule J, line 8. |
Exhibit 3.24.16-37
Section 05 Form 1120-C (Program 11540)
| Elem. No. Form 1120-C<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Business Activity Code (NAICS) SCHK2A <Enter Enter the number from Schedule K, line 2a. |
|
(3)| Was Cooperative a Subsidiary L5 <Enter Enter from the "Yes/No" check boxes on line 5. |
|
(4)| Parent Corporation Name Control 5NC <Enter Enter the edited or underlined Name Control from line 5. |
|
(5)| Parent Corporation EIN 5EIN <Enter Enter the edited or underlined EIN from line 5. |
|
(6)| Number of Forms 5472 attached 8C <Enter Enter the number from Schedule K, line 8c. |
|
(7)| Controlled Group Code K19BOX <Enter Enter the edited digit from the right of the box of Schedule K, line 19.<br <br Note:<brOnly transcribe the edited digit to the right. If not edited, leave blank. |
|
(8)| Corporation Section 59 Prior Year Checkbox CHBX 20A <Enter Enter the numeric digit from Schedule K, Line 20a as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(9)| Corporation Section 59 Current Year Checkbox CHBX 20B <Enter Enter the numeric digit from Schedule K, Line 20b as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(10)| Corporation Section 59 Safe Harbor Current Year Checkbox CHBX 20C <Enter Enter the numeric digit from Schedule K, Line 20c as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(7)| Trade Notes and Accounts PG52AC <Enter<br MINUS (−) Enter the amount from Schedule L, line 2a, Column (c). |
|
(8)| Other Current Assets
(BOY)| L4B <Enter<br MINUS (−) Enter the amount from Schedule L, line 4, Column (b). |
|
(9)| Other Current Assets
(EOY)| L4D <Enter<br MINUS (−) Enter the amount from Schedule L, line 4, Column (d). |
|
(10)| Total Assets
(EOY)| 13D <Enter<br MINUS (−) Enter the amount from Schedule L, line 13, Column (d). |
Exhibit 3.24.16-38
Section 09 Form 1120-C (Schedule N) (Program 11540)
| Elem. No. Form 1120-C<br Schedule N<br Section 09<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "09" . |
|
(2)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 1a, |
|
(3)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(4)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, Schedule N, line 3. |
|
(5)| Was Corporation of any Controlled Foreign Corp? N?4A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 4a.<br <br Note:<brTax year 2019 and prior year's only. |
|
(6)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(7)| Did Corporation Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, Schedule N, line 5. |
|
(8)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 6a. |
|
(9)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the margin to the left of line 6b. |
|
(10)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 7a. |
|
(11)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b. |
|
(12)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c. |
Exhibit 3.24.16-39
Section 10 Form 1120-C (Schedule O) (Program 11540)
| Elem. No. Form 1120-C<br Schedule O<br Section 10<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "10" . |
|
(2)| Part II Line 1(c) PT21C <Enter Enter the amount from Schedule O, Part II, line 1(c). |
|
(3)| Part II Line 1(d) 1D <Enter Enter the amount from Schedule O, Part II, line 1(d). |
|
(4)| Part II Line 1(e) 1E <Enter Enter the amount from Schedule O, Part II, line 1(e). |
|
(5)| Part III Line 1(f) PT31F <Enter Enter the amount from Schedule O, Part III, line 1(f). |
|
(6)| Part III Line 1(g) 1G <Enter Enter the amount from Schedule O, Part III, line 1(g). |
Exhibit 3.24.16-40
Sections 11, 15 and 19 Form 1120-C (Program 11540)
| Section Resource |
| --- --- |
| Section 11 Form 4626 Exhibit 3.24.16-13 |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-41
Sections 21-25, 31 and 35 Form 1120-C (Program 11540)
| Section Resource |
| --- --- |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 23 Form 3800 Exhibit 3.24.16-21 |
| Section 24 Form 3800 Exhibit 3.24.16-22 |
| Section 25 Form 3800 Exhibit 3.24.16-23 |
| Section 31 Form 8936 Sch. A Exhibit 3.24.16-27 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-42
Section 01 Form 1120-F (Program 11502)
| Elem. No. Form 1120-F<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter For TY2016 and subsequent - Enter the edited condition code from the right of Questions E through G.<br <br Note:<brFor TY2015 and prior - Enter the edited condition code from the right of Questions H through L. |
|
(18)| Return Processing Code 01RPC <Enter<br ★★★★★★ Enter the edited characters on Page 1, in the right margin next to line 1c.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(20)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
|
(21)| Line A Country Code LA CD <Enter Enter the edited two-digit code shown on the dotted portion of line A. |
|
(22)| POD
(AO)Code LND LF <Enter Enter the edited digits shown on the dotted portion of line D(1). |
|
(23)| Line D Checkbox Code CKBXCD <Enter Enter the edited code to the left of the checkbox on Question 3 line D. |
|
(24)| PIA/NAICS Code NAICS <Enter Enter the code shown or edited on the dotted portion of line F(1). |
|
(25)| Number of Forms 5472 ?M <Enter Enter the number from line M. |
Note:
Refer to IRM 3.24.28, Foreign Account Tax Compliance General Purpose Programs, for input of Form 1042-S, Recipient copy, attached to Form 1120-F.
Exhibit 3.24.16-43
Section 02 Form 1120-F (Program 11502)
Exhibit 3.24.16-3.
Exhibit 3.24.16-44
Section 03 Form 1120-F (Program 11502)
| Elem. No. Form 1120-F<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOT RT $ <Enter<br MINUS (−) Enter the amount edited in the bottom right margin, Page 1. |
Exhibit 3.24.16-45
Section 06 Form 1120-F (Program 11502)
| Elem. No. Form 1120-F<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Tax from Section I L1 <Enter Enter the amount from line 1. |
|
(3)| Tax from Section II L2 <Enter Enter the amount from line 2. |
|
(4)| Tax from Section III L3 <Enter Enter the amount from line 3. |
|
(5)| Total Tax L4 <Enter Enter the amount from line 4. |
|
(6)| Preceding Year’s Overpayment 5A <Enter Enter the amount from line 5a. |
|
(7)| Current Year’s Estimated Tax Payment 5B <Enter Enter the amount from line 5b. |
|
(8)| Current Year’s Refund Applied for Form 4466 5C <Enter<br MINUS (−) Enter the amount from line 5c. |
|
(9)| Estimated Tax Credit 5D <Enter Enter the amount from line 5d. |
|
(10)| Form 7004 Credit 5E <Enter Enter the amount from line 5e. |
|
(11)| Regulated Investment Companies 5F <Enter Enter the amount from line 5f. |
|
(12)| Refundable Credits 3800/8827 5H <Enter Enter the amount from line 5h. |
|
(13)| Tax Paid at Source (1042-S) 5I <Enter Enter the amount from line 5i. |
|
(14)| FIRPTA Credit 5SPACE <Enter Enter the edited amount from the right of line 5i. |
|
(15)| ES Tax Penalty L6 <Enter Enter the amount from line 6. |
|
(16)| Balance Due/Overpayment 7/8A <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 7 or line 8A as follows:<br <br1. Enter the amount from line 7 and press <Enter.<br <br2. If there is no entry on line 7, enter the amount from line 8A and press MINUS(-).<br <br Caution:<brEnter overpayment from line 8 if TY 2005 - 2009. |
|
(17)| Overpayment from Chapter 3 Withholding 8B <Enter<br MINUS (-) Enter the amount from line 8B. |
|
(18)| Credit to Next Year's Tax 9ACT <Enter Enter the amount from line 9a, center. |
|
(19)| Routing Number 9C <Enter Enter up to 9 digits of the RTN from line 9c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 9c and Line 9e is blank.<br <br - an illegible character is present in either Line 9c or 9e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 9c or 9e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 9c or Line 9e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(20)| Type of Depositor Account 9D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 9d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 9d is marked and Line 9c ANDLine 9e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(21)| Depositor Account Number 9E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 9c or Line 9d" contain an entry. nter the alpha/numeric Account Number from line 9e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 9e is not present and there is data on Line 9c.<br <br - an illegible character is present in either 9c or 9e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 9c or Line 9e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 9c or Line 9d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 9e. |
|
(22)| DAN For Verification 9E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 9e " contains data. Enter Line 9e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 9e
(DAN)fields agree. |
|
(23)| Tax Preference Code BOTMID <Enter Enter the edited digit from the bottom center margin. |
|
(24)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked. Otherwise, press <Enter. |
|
(25)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(26)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(27)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-46
Section 07 Form 1120-F (Program 11502)
| Elem. No. Form 1120-F<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Is Corporation a Subsidiary PG2 ?T <Enter Enter from the "Yes/No" check boxes, question T.<br <br Caution:<brEnter from Question R for TY 2006 and 2005. |
|
(3)| Parents Name Control ?TNC <Enter Enter the edited Name Control from question T(2). |
|
(4)| Parents TIN ?TTIN <Enter Enter the edited EIN from Question T(1). |
|
(5)| During the Year...Own Foreign Entities? ?X <Enter Enter from the "Yes/No" check boxes as follows:<br <br1. If TY2004 or prior year, question Y, page 5,<br <br2. If TY2006 or TY2005, question W, page 5,<br <br3. If TY2007, question W, page 2 or<br <br4. If TY2008 and subsequent, question X, page 2. |
|
(6)| During the Year...Own at Least 10%...Foreign Partnership? ?Y(2) <Enter Enter from the "Yes/No" check boxes as follows:<br <br1. If TY2004 or prior year, question Z, page 5,<br <br2. IfTY2006 or TY2005, question X, page 5,<br <br3. If TY2007, question X, page 2 or<br <br4. If TY2008 and subsequent, question Y(2), page 2. |
|
(7)| QI-EIN ?CC(2)EIN <Enter Enter the edited EIN from Line CC(2), Page 2. |
|
(8)| Qualified Opportunity Fund Certification Checkbox ?HHY/N <Enter Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter.<br <br Note:<br2022 and prior years, enter from the edited line |
|
(9)| Qualified Opportunity Fund Amount ?HH <Enter Enter the amount from Page 3 Question HH.<br <br Note:<br2022 and prior years, enter from the edited line |
|
(10)| Corporation Section 59 Prior Year Checkbox CKBX JJ(1) <Enter Enter the numeric digit from Page 3 Line JJ(1).<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(11)| Corporation Section 59 Current Year Checkbox CKBX JJ(2) <Enter Enter the numeric digit from Page 3 Line JJ(2).<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(12)| Corporation Section 59 Harbor Current Year Checkbox CKBX JJ(3) <Enter Enter the numeric digit from Page 3 Line JJ(3).<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(13)| Gross Receipts Less Returns PG4 1C $ <Enter Enter the amount from Page 4, Section II, line 1c. |
|
(14)| Interest LN5 $ <Enter Enter the amount from line 5. |
|
(15)| Gross Rents LN6 $ <Enter Enter the amount from line 6. |
|
(16)| Total Income L11 $ <Enter<br MINUS (-) Enter the amount from line 11. |
|
(17)| Salaries & Wages L13 $ <Enter<br MINUS(-) Enter the amount form line 13. |
|
(18)| Total Deductions L28 $ <Enter<br MINUS (-) Enter the amount from line 28. |
|
(19)| Total Income before NOL L29 $ <Enter<br MINUS (-) Enter the amount from line 29. |
|
(20)| Chapter 1 Tax from Form 4255 J2B <Enter Enter the amount from line Schedule J line 2b. |
|
(21)| Other J2C <Enter Enter the amount from line Schedule J line 2c. |
|
(22)| Corporate Alternative Minimum Tax J3 <Enter Enter the amount Schedule J, Line 3. |
|
(23)| Form 8827, Credit for Prior Year Minimum Tax - Corporations J5C <Enter Enter the amount Schedule J, Line 5c. |
|
(24)| Total Chapter 3 Payments Schedule W PG8L1 $ <Enter Enter the amount from Page 8 Schedule W, line 1. |
|
(25)| Portion of Tax Under Sections 1445/1446 PG8L3 $ <Enter Enter the amount from Page 8 Schedule W, line 3. |
Exhibit 3.24.16-47
Section 10 Form 1120-F (Schedule D, Form 8949 and Form 8996) (Program 11502)
| Elem. No. Form 1120-F<br Schedule D, Form 8949 and Form 8996<br Section 10<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "10" . |
|
(2)| Dispose of Any Investments CKBX <Enter ★★★★★★ Enter the numeric digit from dispose of any investments checkbox.<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(3)| Z Code EIN ZPTI 1(A) <Enter Enter the EIN from Form 8949 Part I Line 1 Column (a).<br <br Note:<brenter the underlined data or enter only if there is a “Z” in Column (f). |
|
(4)| Z Code Date Acquired ZPTI 1(B) <Enter Enter the date from Form 8949 Part I Line 1 column (b).<br <br Note:<brenter the underlined data or enter only if there is a “Z” in Column (f). |
|
(5)| Z Code Amount of Adjustment ZPTI 1(G) $ <Enter Enter the amount from Form 8949 Part I Line 1 Column (g).<br <br Note:<brenter the underlined data or enter only if there is a “Z” in Column (f). |
|
(6)| Z Code Indicator Part I Form 8949 ZPTI IND <Enter ★★★★★★ Enter "1" if additional Z value is present Column
(f)in Part I. |
|
(7)| Y Code EIN YPTI 1(A) <Enter Enter the EIN from Form 8949 Part I Line 1 Column (a).<br <br Note:<brenter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(8)| Y Code Date Sold or Disposed of YPTI 1(C) <Enter Enter the date from Form 8949 Part I Line 1 Column (c).<br <br Note:<brenter the underlined data or enter only if there is a “Y” in Column (f). |
|
(9)| Y Code Recaptured Deferral Amount YPTI 1(G) $ <Enter Enter the amount from Form 8949 Part I Line 1 column (g).<br <br Note:<brenter the underlined data or enter only if there is a “Y” in Column (f). |
|
(10)| Y Code Indicator Part I Form 8949 Indicator YPTI IND <Enter ★★★★★★ Enter "1" if additional Y value is present Column
(f)in Part I. |
|
(11)| Z Code EIN ZPTII 1(A) <Enter Enter the EIN from Form 8949 Part II Line 1 column (a).<br <br Note:<brenter the underlined data or enter only if there is a “Z” in Column (f). |
|
(12)| Z Code Date Acquired ZPTII 1(B) <Enter Enter the date from Form 8949 Part II line Column (b).<br <br Note:<brenter the underlined data or enter only if there is a “Z” in Column (f). |
|
(13)| Z Code Amount of Adjustment ZPTII 1
(G)$ <Enter Enter the amount from 8949 Part II Line 1 Column (g).<br <br Note:<brenter the underlined data or enter only if there is a “Z” in Column (f). |
|
(14)| Z Code Part II Form 8949 Indicator ZPTII IND <Enter ★★★★★★ Enter "1" if additional Z value is present Column
(f)in Part II. |
|
(15)| Y Code EIN YPTII 1(A) <Enter Enter the EIN from 8949 Part II Line 1 Column (a).<br <br Note:<brenter the underlined data or enter only if there is a “Y” in Column (f). |
|
(16)| Y Code Date Sold or Disposed of YPTII 1(C) <Enter Enter the date from 8949 Part II Line 1 Column (c).<br <br Note:<brenter the underlined data or enter only if there is a “Y” in Column (f). |
|
(17)| Y Code Recaptured Deferral Amount YPTII 1
(G)$ <Enter Enter the amount from 8949 Part II Line 1 Column (g).<br <br Note:<brenter the underlined data or enter only if there is a “Y” in Column (f). |
|
(18)| Y Code Part II Form 8949 Indicator YPTII IND <Enter ★★★★★★ Enter "1" if additional Y value is present Column
(f)in Part II. |
|
(19)| Dispose of Any Investments 8996 INV CKBX <Enter ★★★★★★ Enter the numeric digit from Form 8996 Dispose of Any Investments Checkbox.<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(20)| Qualified Opportunity 6 Month L6 $ <Enter Enter the amount from Form 8996 Part II line 6.<br <br Note:<brTY2020 enter from the edited line number. |
|
(21)| Electing to Decertify as QOF QOF CKBX <Enter ★★★★★★ Note:<brThis line is reserved on Form 8996. Enter a "0" or press F7. |
|
(22)| Qualified Opportunity 6 Month L7 $ <Enter Enter the amount from Form 8996 Part II line 7.<br <br Note:<brTY2020 enter from the edited line number. |
|
(23)| Total Assets L8 $ <Enter Enter the amount from Form 8996 Part II line 8.<br <br Note:<brTY2020 enter from the edited line number. |
|
(24)| Qualified Opportunity Last day of Tax Year L10 $ <Enter Enter the amount from Form 8996 Part II line 10.<br <br Note:<brTY2020 enter from the edited line number. |
|
(25)| Total Assets Last Day of Tax Year L11 $ <Enter Enter the amount from Form 8996 Part II line 11.<br <br Note:<brTY2020 enter from the edited line number. |
|
(26)| Divide Line by 2.0 L14 <Enter Enter the percentage from Form 8996 Part II line 14.<br <br Note:<brTY2020 enter from the edited line number. |
|
(27)| Is Line Equal to or More than .90 L15 <Enter Enter the amount from Form 8996 Part III line 15.<br <br Note:<brTY2020 enter from the edited line number. |
Exhibit 3.24.16-48
Sections 09, 15 and 19-26 Form 1120-F (Program 11502)
| Section Resource |
| --- --- |
| Section 09 Form 4626 Exhibit 3.24.16-70 |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 23 Form 3800 Exhibit 3.24.16-21 |
| Section 24 Form 3800 Exhibit 3.24.16-22 |
| Section 25 Form 3800 Exhibit 3.24.16-23 |
| Section 26 Form 8997 Exhibit 3.24.16-24 |
| Section 27 Form 8283 Exhibit 3.24.16-25 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-49
Section 01 Form 1120-FSC (Program 11506)
| Elem. No. Form 1120-FSC<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Codes CC <Enter Enter the edited code from the dotted portion of line 4. |
|
(18)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(19)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
|
(20)| PIA/NAICS Code NAICS <Enter Enter the edited code from above box A. |
|
(21)| Type of Election BOXB <Enter Enter the edited code to the left of box B. |
|
(22)| Country Code BOXD <Enter Enter the edited code from the right of box D. |
|
(23)| Name Control of Principal Shareholder 1ANC <Enter Enter the Name Control as shown or edited on line 1a. |
|
(24)| TIN of Principal Shareholder 1BTIN <Enter Enter the TIN from line 1b. |
|
(25)| Member of Controlled Group 2CKBX <Enter Enter a:<br <br1. "1" if the Yes box is checked.<br <br2. "2" if the No box is checked.<br <br3. "3" if both boxes are checked. |
|
(26)| Name Control of Parent 2ANC <Enter Enter the Name Control from line 2a only if edited or underlined. |
|
(27)| TIN of Parent 2BTIN <Enter Enter the TIN from line 2b only if edited or underlined. |
|
(28)| Total Assets of Parent 2D $ <Enter<br MINUS(-) Enter the amount from line 2d. |
Exhibit 3.24.16-50
Section 02 Form 1120-FSC (Program 11506)
Exhibit 3.24.16-3.
Exhibit 3.24.16-51
Section 03 Form 1120-FSC (Program 11506)
| Elem. No. Form 1120-FSC<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOX E $ <Enter<br MINUS (−) Enter the amount from box E. |
Exhibit 3.24.16-52
Section 06 Form 1120-FSC (Program 11506)
| Elem. No. Form 1120-FSC<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L1 <Enter Enter the amount shown on line 1. |
|
(3)| Estimated Tax Credit 2D <Enter Enter the amount from line 2d. |
|
(4)| Form 7004 Credit 2E <Enter Enter the amount shown on line 2e. |
|
(5)| Federal Telephone Excise Tax 2H... <Enter For TY 2006 returns, enter the edited amount from the dotted portion of Line 2i; otherwise, press <Enter. |
|
(6)| 1042S Credit 2G <Enter Enter the amount from line 2g. |
|
(7)| FIRPTA Credit 2SPACE <Enter Enter the amount edited in the space above line 2i for TY2006 or line 2h for all other tax years. |
|
(8)| ES Tax Penalty L3 <Enter Enter the amount from line 3. |
|
(9)| Balance Due/Overpayment 4/5 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 4 or line 5 as follows:<br <br1. Enter the amount from line 4 and press <Enter.<br <br2. If there is no entry on line 4, enter the amount from line 5 and press MINUS(-). |
|
(10)| Credit to Next Year's Tax 6A <Enter Enter the amount from line 6a. |
|
(11)| Routing Number 6C <Enter Enter up to 9 digits of the RTN from line 6c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 6c and Line 6e is blank.<br <br - an illegible character is present in either Line 6c or 6e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 6c or 6e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 6c or Line 6e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(12)| Type of Depositor Account 6D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 6d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 6d is marked and Line 6c ANDLine 6e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(13)| Depositor Account Number 6E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 6c or Line 6d" contain an entry. Enter the alpha/numeric Account Number from line 6e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 6e is not present and there is data on Line 6c.<br <br - an illegible character is present in either 6c or 6e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 30c or Line 30e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 6c or Line 6d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 6e. |
|
(14)| DAN For Verification 6E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 6e " contains data. Enter Line 6e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 6e
(DAN)fields agree. |
|
(15)| Tax Preference Code BOTMID <Enter Enter the edited digit from the center of the bottom margin. |
|
(16)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(17)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(18)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(19)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-53
Section 07 Form 1120-FSC (Program 11506)
| Elem. No. Form 1120-FSC<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| During the Year...Foreign Entities? PG2?4 <Enter Enter from "Yes/No" check boxes, Question 4, Page 2. |
|
(3)| During the Year...at Least 10% Interest? ?5 <Enter Enter from "Yes/No" check boxes, Question 5, Page 2. |
|
(4)| Taxable Income/Loss PG3 18 $ <Enter<br MINUS (−) Enter the amount from Page 3, line 18. |
|
(5)| Depreciation, Administrative PG5 G4A <Enter Enter the amount from Page 5, Schedule G, line 4, Column (a). |
|
(6)| Depreciation, Non-Administrative G4B <Enter Enter the amount from Schedule G, line 4, Column (b). |
Exhibit 3.24.16-54
Sections 15 and 20 Form 1120-FSC (Program 11506)
| Section Resource |
| --- --- |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 20 Form 8913 Exhibit 3.24.16-77 |
Exhibit 3.24.16-55
Section 01 Form 1120-H (Program 11501)
| Elem. No. Form 1120-H<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Codes CC <Enter Enter the edited code from the dotted portion of line 1. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to line 1.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(20)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
Exhibit 3.24.16-56
Section 02 Form 1120-H (Program 11501)
| Elem. No. Form 1120-H<br Section 02<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "02" . |
|
(2)| Audit Code L1 <Enter Enter the edited code from the margin to the left of the "Deductions" section of the return following "1" . |
|
(3)| Missing Schedule Code L2 <Enter Enter the edited code from the margin to the left of the "Deductions" section of the return following "2" . |
|
(4)| Penalty and Interest Code L3 <Enter Enter the edited code from the margin to the left of the "Deductions" section of the return following "3" . |
|
(5)| Reserve Code L4 <Enter Enter the edited code from the margin to the left of the "Deductions" section of the return following "4" . |
Exhibit 3.24.16-57
Section 03 Form 1120-H (Program 11501)
| Elem. No. Form 1120-H<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| LINE A LNART <Enter Enter edited "1" from the right of line A. |
|
(4)| Dividends L1 $ <Enter<br MINUS (−) Enter the amount from line 1. |
|
(5)| Taxable Interest L2 $ <Enter<br MINUS (−) Enter the amount from line 2. |
|
(6)| Gross Rents L3 $ <Enter<br MINUS (−) Enter the amount from line 3. |
|
(7)| Gross Royalties L4 $ <Enter<br MINUS (−) Enter the amount from line 4. |
|
(8)| Capital Gain L5 $ <Enter<br MINUS (−) Enter the amount from line 5. |
|
(9)| Ordinary Gains-Losses L6 $ <Enter<br MINUS (−) Enter the amount from line 6. |
|
(10)| Other Income L7 $ <Enter<br MINUS (−) Enter the amount from line 7. |
|
(11)| Gross Income L8 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 8. |
Exhibit 3.24.16-58
Section 04 Form 1120-H (Program 11501)
| Elem. No. Form 1120-H<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Salaries and Wages Deduction L9 $ <Enter<br MINUS (−) Enter the amount from line 9. |
|
(3)| Repairs Deduction 10 $ <Enter<br MINUS (−) Enter the amount from line 10. |
|
(4)| Rent Deduction 11 $ <Enter<br MINUS (−) Enter the amount from line 11. |
|
(5)| Taxes Deduction 12 $ <Enter<br MINUS (−) Enter the amount from line 12. |
|
(6)| Interest Deduction 13 $ <Enter<br MINUS (−) Enter the amount from line 13. |
|
(7)| Depreciation Deduction 14 $ <Enter<br MINUS (−) Enter the amount from line 14. |
|
(8)| Other Deductions 15 $ <Enter<br MINUS (−) Enter the amount from line 15. |
|
(9)| Total Deductions 16 <Enter<br MINUS (−) Enter the amount from line 16. |
|
(10)| Statutory Credits 21 <Enter Enter the amount from line 21. |
Exhibit 3.24.16-59
Section 05 Form 1120-H (Program 11501)
| Elem. No. Form 1120-H<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Total Tax 22 <Enter Enter the amount from line 22. |
|
(3)| Chapter 1 Recapture from Form 4255 22… <Enter Enter the edited amount from the left of line 22. |
|
(4)| Preceding Year Overpayment 23A <Enter Enter the amount from line 23a. |
|
(5)| Current Year Estimated Tax Payment 23B <Enter Enter the amount from line 23b. |
|
(6)| Form 7004 Credits 23C <Enter Enter the amount on line 23c. |
|
(7)| Credit From Undistributed Capital Gain
(2439)| 23D <Enter Enter the amount on line 23d. |
|
(8)| Elective Payment Election 23F <Enter Enter the amount from line 23f. |
|
(9)| Balance Due/Overpayment 24/25 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 24 or line 25 as follows:<br <br1. Enter the amount from line 24 and press <Enter.<br <br2. If there is no entry on line 24, enter the amount from line 25 and press MINUS (-). |
|
(10)| Credit to Next Year's Tax 26A <Enter Enter the amount from line 26a. |
|
(11)| Routing Number 26C <Enter Enter up to 9 digits of the RTN from line 26c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 26c and Line 26e is blank.<br <br - an illegible character is present in either Line 26c or 26e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 26c or 26e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 26c or Line 26e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(12)| Type of Depositor Account 26D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 26d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 26d is marked and Line 26cANDLine 26e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(13)| Depositor Account Number 26E <Enter ★★★★★★ This is a MUST ENTER field if "Line 26c or Line 26d " contain an entry. Enter the alpha/numeric Account Number from line 26e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 26e is not present and there is data on Line 26c.<br <br - an illegible character is present in either 26c or 26e. one or more characters have been written over to CHANGE an existing entry in either Line 26c or Line 26d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 26e. |
|
(14)| DAN For Verification 26E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 26e " contains data. Enter Line 26e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 26e
(DAN)fields agree. |
|
(15)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(16)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(17)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(18)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-60
Sections 15 and 19-21 Form 1120-H (Program 11501)
| Section Resource |
| --- --- |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-61
Section 23 Form 3800 (Program 11501)
| Elem. No. Form 3800<br Section 23<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "23" . |
|
(2)| Form 7207 Registration Number 1B(B) <Enter Enter the Registration number from Line 1b, Column (b). |
|
(3)| Form 7207 Credit Transfer Election 1B(F) $ <Enter<br MINUS (-) Enter the amount from Line 1b, Column (g). |
|
(4)| Form 7207 Credit Amount 1B(G)$ <Enter Enter the amount from Line 1b, Column (g). |
|
(5)| Form 7207 Gross Elective Payment 1B(H) $ <Enter Enter the amount from Line 1b, Column (h). |
|
(6)| Form 7207 Net Elective Payment 1B(J) $ <Enter Enter the amount from Line 1b, Column (j). |
|
(7)| Form 3468 Registration Number 1D(B) <Enter Enter the Registration number from Line 1d, Column (b). |
|
(8)| Form 3468 Credit Transfer Election 1D(F) $ <Enter<br MINUS (-) Enter the amount from Line 1d, Column (f). |
|
(9)| Form 3468 Credit Amount 1D(G)$ <Enter Enter the amount from Line 1d, Column (g). |
|
(10)| Form 3468 Gross Elective Payment 1D(H)$ <Enter Enter the amount from Line 1d, Column (h). |
|
(11)| Form 3468 Net Elective Payment 1D(J)$ <Enter Enter the amount from Line 1d, Column (j). |
|
(12)| Form 8835 Registration Number 1F(B) <Enter Enter the Registration number from Line 1f, Column (b). |
|
(13)| Form 8835 Credit Transfer Election 1F(F) $ <Enter<br MINUS (-) Enter the amount from Line 1f, Column (f). |
|
(14)| Form 8835 Credit Amount 1F(G)$ <Enter Enter the amount from Line 1f, Column (g). |
|
(15)| Form 7210 Registration Number 1G(B) <Enter Enter the Registration number from Line 1g, Column (b). |
|
(16)| Form 7210 Credit Transfer Election 1G(F) $ <Enter<br MINUS (-) Enter the amount from Line 1g, Column (f). |
|
(17)| Form 7210 Credit Amount 1G(G)$ <Enter Enter the amount from Line 1g, Column (g). |
|
(18)| Form 7210 Gross Elective Payment 1G(H) $ <Enter Enter the amount from Line 1g, Column (h). |
|
(19)| Form 7210 Net Elective Payment 1G(J) $ <Enter Enter the amount from Line 1g, Column (j). |
Exhibit 3.24.16-62
Section 24 Form 3800 (Program 11501)
| Elem. No. Form 3800<br Section 24<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "24" . |
|
(2)| Form 3468 Registration Number 1O(B) <Enter Enter the Registration number from Line 1o, Column (b). |
|
(3)| Form 3468 Credit Amount 1O(G)$ <Enter Enter the amount from Line 1o, Column (g). |
|
(4)| Form 3468 Credit Gross Elective Payment 1O(H) $ <Enter Enter the amount from Line 1o, Column (h). |
|
(5)| Form 3468 Net Elective Payment 1O(J) $ <Enter Enter the amount from Line 1o, Column (j). |
|
(6)| Form 8911 Registration Number 1S(B) <Enter Enter the Registration number from Line 1s, Column (b). |
|
(7)| Form 8911 Credit Transfer Election 1S(F) $ <Enter<br MINUS (-) Enter the amount from Line 1s, Column (f). |
|
(8)| Form 8911 Credit Amount 1S(G)$ <Enter Enter the amount from Line 1s, Column (g). |
|
(9)| Form 8911 Gross Elective Payment 1S(H) $ <Enter Enter the amount from Line 1s, column (h). |
|
(10)| Form 8911 Net Elective Payment 1S(J) $ <Enter Enter the amount from Line 1s, Column (j). |
|
(11)| Form 7213 Registration Number 1U(B) <Enter Enter the Registration number from Line 1u, Column (b). |
|
(12)| Form 7213 Credit Transfer Election 1U(F) $ <Enter<br MINUS (-) Enter the amount from Line 1u, Column (g). |
|
(13)| Form 7213 Credit Amount 1U(G)$ <Enter Enter the amount from Line 1u, Column (g). |
|
(14)| Form 7213 Gross Elective Payment 1U(H) $ <Enter Enter the amount from Line 1u, Column (h). |
|
(15)| Form 7213 Net Elective Payment 1U(J) $ <Enter Enter the amount from Line 1u, Column (j). |
|
(16)| Form 8933 Registration Number 1X(B) <Enter Enter the Registration number from Line 1x, Column (b). |
|
(17)| Form 8933 Credit Transfer Election 1X(F) $ <Enter<br MINUS (-) Enter the amount from Line 1x, Column (f). |
|
(18)| Form 8933 Credit Gross Elective Payment 1X(H) $ <Enter Enter the amount from Line 1x, Column (h). |
|
(19)| Form 8933 Credit Amount 1X(G)$ <Enter Enter the amount from Line 1x, Column (g). |
|
(20)| Form 8933 Net Elective Payment 1X(J) $ <Enter Enter the amount from Line 1x, Column (j). |
Exhibit 3.24.16-63
Section 25 Form 3800 (Program 11501)
| Elem. No. Form 3800<br Section 25<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "25" . |
|
(2)| Form 8936 Registration Number 1AA(B) <Enter Enter the Registration number from Line 1aa, Column (b). |
|
(3)| Form 8936 Credit Amount 1AA(G)$ <Enter Enter the amount from Line 1aa, Column (g). |
|
(4)| Form 8936 Gross Elective Payment 1AA(H) $ <Enter Enter the amount from Line 1aa, Column (h). |
|
(5)| Form 8936 Net Elective Payment 1AA(J) $ <Enter Enter the amount from Line 1aa, Column (i). |
|
(6)| Form 3468 Registration Number 4A(B) <Enter Enter the Registration number from Line 4a, Column (b). |
|
(7)| Form 3468 Credit Transfer Election 4A(F) $ <Enter MINUS (-) Enter the amount from Line 4a, Column (f). |
|
(8)| Form 3468 Credit Amount 4A(G)$ <Enter Enter the amount from Line 4a, Column (g). |
|
(9)| Form 3468 Gross Elective Payment 4A(H) $ <Enter Enter the amount from Line 4a, Column (h). |
|
(10)| Form 3468 Net Elective Payment 4A(J) $ <Enter Enter the amount from Line 4a, Column (j). |
|
(11)| Form 8835 Registration Number 4E(B) <Enter Enter the Registration number from Line 4e, Column (b). |
|
(12)| Form 8835 Credit Transfer Election 4E(F) $ <Enter<br MINUS (-) Enter the amount from Line 4e, Column (f). |
|
(13)| Form 8835 Credit Amount 4E(G)$ <Enter Enter the amount from Line 4e, Column (g). |
|
(14)| Form 8935 Gross Elective Payment 4E(H)$ <Enter Enter the amount from Line 4e, Column (h). |
|
(15)| Form 8935 Net Elective Payment 4E(J)$ <Enter Enter the amount from Line 4e, Column (j). |
|
(16)| Form 3800 Part V Indicator IND <Enter Enter the edited digit to right margin of Page 4, Part III, Line 6. |
Exhibit 3.24.16-64
Section 01 Form 1120-L (Program 11503)
| Elem. No. Form 1120-L<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of lines 3 or 4. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to line 1.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(20)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
Exhibit 3.24.16-65
Section 02 Form 1120-L (Program 11503)
Exhibit 3.24.16-3.
Exhibit 3.24.16-66
Section 03 Form 1120-L (Program 11503)
| Elem. No. Form 1120-L<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOT RT $ <Enter<br MINUS (−) Enter the amount edited in the bottom right margin, Page 1. |
Exhibit 3.24.16-67
Section 06 Form 1120-L (Program 11503)
Note:
Tax Year 2023 and Later
| Elem. No. Form 1120-L<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L26 <Enter Enter the amount from line 26. |
|
(3)| Preceding Year’s Overpayment 27A <Enter Enter the amount from line 27a. |
|
(4)| Current Year’s Estimated Tax Payments 27B <Enter Enter the amount from line 27b. |
|
(5)| Current Year’s Refund Applied from Form 4466 27C <Enter Enter the amount from line 27c. |
|
(6)| Form 7004 Credit 27D <Enter Enter the amount from line 27d. |
|
(7)| Credit from Form 2439 27E <Enter Enter the amount from line 27e. |
|
(8)| Elective Payment Election 27H <Enter Enter the amount from line 27h. |
|
(9)| Other Credits and Payments 27Z <Enter Enter the amount from line 27z. |
|
(10)| ES Tax Penalty L29 <Enter Enter the amount from line 29. |
|
(11)| Balance Due/Overpayment 30/31 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 30 or line 31 as follows:<br <br1. Enter the amount from line 30, if present, and press <Enter.<br <br2. If there is no entry on line 30, enter the amount from line 31 and press MINUS (-). |
|
(12)| Credit to Next Year's Tax 32A <Enter Enter the amount from line 32a . |
|
(13)| Routing Number 32C <Enter Enter up to 9 digits of the RTN from line 32c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 32c and Line 32e is blank.<br <br - an illegible character is present in either Line 32c or 32e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 32c or 32e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 32c or Line 32e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(14)| Type of Depositor Account 32D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 32d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 32d is marked and Line 32c. ANDLine 32e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(15)| Depositor Account Number 32E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 32c or Line 32d " contain an entry. Enter the alpha/numeric Account Number from line 32e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 32e is not present and there is data on Line 32c.<br <br - an illegible character is present in either 32c or 32e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 32c or Line 32e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 32c or Line 32d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 32e. |
|
(16)| DAN For Verification 32E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 32e" contains data. Enter Line 32e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 32e
(DAN)fields agree. |
|
(17)| Tax Preference Code BOT CT <Enter Enter the edited digit from the bottom center margin of page 1. |
|
(18)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(19)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(20)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(21)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-68
Section 06 Form 1120-L (Program 11503)
Note:
Tax Year 2022 and Prior
| Elem. No. Form 1120-L<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L26 <Enter Enter the amount from line 26. |
|
(3)| Net Tax Liability Paid for Reporting Year L27 <Enter Enter the amount form line 27.<br <br Note:<brTax year 2020 and prior year's only. |
|
(4)| Estimated Tax Credit 28E <Enter Enter the amount from line 28e. |
|
(5)| Form 7004 Credit 28F <Enter Enter the amount from line 28f. |
|
(6)| Net 965 Tax Liability 28I <Enter Enter the amount from line 28i.<br <br Note:<brTax year 2020 and prior year's only. |
|
(7)| Credit from Form 2439 2439AMT <Enter Enter the amount from line 28g(1). |
|
(8)| Refundable Credits 3800/8827 28J <Enter Enter the amount from line 28j.<br <br Note:<brTax year 2019 and prior year's only. |
|
(9)| ES Tax Penalty L29 <Enter Enter the amount from line 29. |
|
(10)| Balance Due/Overpayment 30/31 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 30 or line 31 as follows:<br <br1. Enter the amount from line 30, if present, and press <Enter.<br <br2. If there is no entry on line 30, enter the amount from line 31 and press MINUS (-). |
|
(11)| Credit to Next Year's Tax 32CT <Enter Enter the amount from line 32, center. |
|
(12)| Tax Preference Code BOT CT <Enter Enter the edited digit from the bottom center margin of page 1. |
|
(13)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(14)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(15)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(16)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-69
Section 07 Form 1120-L (Pages 1, 3, 8, Schedule K and Schedule N) (Program 11503)
| Elem. No. Form 1120-L<br Pages 1, 3, 8 and Schedule N<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Taxable Income/ Loss PG1 25 $ <Enter<br MINUS (−) Enter the amount from line 27, Page 1. |
|
(3)| Chapter 1 Taxes from Form 4255 SCHK 1F <Enter Enter the amount from Schedule K, Line 1f. |
|
(4)| Corporation Alternative Minimum Tax Amount SCHK 3 <Enter Enter the amount from Schedule K, Line 3. |
|
(5)| F8827-Prior Year Minimum Tax Credit Amount SCHK 5D <Enter Enter the amount from Schedule K, Line 5d. |
|
(6)| Gross Income SCHF 9 $ <Enter Enter the amount from Schedule F, line 9, Page 3.<br <br Note:<brTax Year 2018 and prior year's only. |
|
(7)| Tax-Exempt Interest SCHF9A $ <Enter Enter the amount from Schedule F, line 13, Page 3.<br <br Note:<brTax Year 2017 and prior year's only. |
|
(8)| Is the Corporation a Subsidiary SCHM?6 <Enter Enter from the "Yes/No" check box Page 8, Question 6. |
|
(9)| Parents Name Control ?6NC <Enter Enter the edited Name Control from Page 8, Question 6. |
|
(10)| Parents TIN ?6TIN <Enter Enter the edited TIN from Page 8, Question 6. |
|
(11)| Number of Forms 5472 attached ?8C <Enter Enter the number from Page 8, Question 8(c). |
|
(12)| Corporation Section 59 Prior Year Checkbox CKBX 19A <Enter Enter the numeric digit from Schedule M, Line 19a. |
|
(13)| Corporation Section 59 Current Year Checkbox CKBX 19B <Enter Enter the numeric digit from Schedule M, Line 19b. |
|
(14)| Corporation Section 59 Safe Harbor Current Year Checkbox CKBX 19C <Enter Enter the numeric digit from Schedule M, Line 19c. |
|
(15)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 1a. |
|
(16)| Number of Forms 8865 Attached N?2 <Enter Enter the number from Schedule N, line 2. |
|
(17)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, Schedule N, line 3. |
|
(18)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 4a.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(19)| Number of Forms 5471 N?4B <Enter Enter the number from Schedule N, line 4b. |
|
(20)| Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, Schedule N, line 5. |
|
(21)| At any Time ... Interest in ... Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 6a. |
|
(22)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from Schedule N, line 6b. |
|
(23)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, Schedule N, line 7a. |
|
(24)| Number of Forms 8873 Attached N?7B <Enter Enter the number from Schedule N, line 7b. |
|
(25)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from Schedule N, line 7c. |
Exhibit 3.24.16-70
Section 09 Form 1120-L (Form 4626) (Programs 11502, 11503 and 11511)
| Elem. No. Form 1120<br Form 4626<br Section 09<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "11" . |
|
(2)| Pre-Adjustment AMTI LN3 <Enter<br MINUS (−) Enter the amount from line 3. |
|
(3)| Adjusted Current Earnings L4E <Enter<br MINUS (−) Enter the amount from line 4e. |
|
(4)| Alternative Tax Net Operating Loss Deduction LN6 <Enter Enter the amount from line 6. |
|
(5)| Alternative Minimum Tax Foreign Tax Credit L11 <Enter Enter the amount from line 11. |
|
(6)| Control Group Checkbox A CKBX <Enter Enter the numeric digit from Question A, Control Group Checkbox as follows:<br Enter "1" - If Yes box is checked.<br Enter "2" - If No box is checked.<br Enter "3" - If both boxes are checked.<br If Blank, press <Enter. |
|
(7)| FPMNG Checkbox B CKBX <Enter Enter the numeric digit from Question B, FPMNG Checkbox as follows:<br Enter 1- If Yes box is checked.<br Enter 2- If No box is checked.<br Enter 3- If both boxes are checked.<br If Blank, press <Enter. |
|
(8)| AFS First Year Amount AFSI 1A(a) $ <Enter Enter the amount from Part I, Line 1a, Column (a). |
|
(9)| AFS Second Year Amount AFSI 1A(b) $ <Enter Enter the amount from Part I, Line 1a, Column (b). |
|
(10)| AFS Third Year Amount AFSI 1A(c) $ <Enter Enter the amount from Part I, Line 1a, Column (c). |
|
(11)| Test Group Entity AFS First Year Amount AFSI 1F(a) $ <Enter Enter the amount from Part I, Line 1f, Column (a). |
|
(12)| Test Group Entity AFS Second Year AFSI 1F(b) $ <Enter Enter the amount from Part I, Line 1f, Column (b). |
|
(13)| Test Group Entity AFS Third Year AFSI 1F(c) $ <Enter Enter the amount from Part I, Line 1f, Column (c). |
|
(14)| AFSI First Year Amount AFSI I5(A) $ <Enter Enter the amount from Part I, Line 5, Column (a). |
|
(15)| AFSI Second Year Amount AFSI I5(B) $ <Enter Enter the amount from Part I, Line 5, Column (b). |
|
(16)| AFSI Third Year Amount AFSI I5(C) $ <Enter Enter the amount from Part I, Line 5, Column (c). |
|
(17)| US Trade First Year Amount LI13(A) $ <Enter Enter the amount from Part I, Line 13, Column (a). |
|
(18)| US Trade Second Year Amount LI13(B) $ <Enter Enter the amount from Part I, Line 13, Column (b). |
|
(19)| US Trade Third Year Amount LI13(C) $ <Enter Enter the amount from Part I, Line 13, Column (c). |
|
(20)| US Trade Three Year Average LI15 $ <Enter Enter the amount from Part I, Line 15. |
|
(21)| AFS Corporation Amount LII1A $ <Enter Enter the amount from Part II, Line 1a. |
|
(22)| AFS Corporation Before Adjustment Amount LII1F $ <Enter Enter the amount from Part II, Line 1f. |
|
(23)| AFSI Net Loss Carryover Amount LII4 $ <Enter Enter the amount from Part II, Line 4. |
|
(24)| Financial Statement Net Operating Loss Amount LII5 $ <Enter Enter the amount from Part II, Line 5. |
|
(25)| Alternative Minimum Foreign Tax Credit Amount LII8 $ <Enter Enter the amount from Part II, Line 8. |
|
(26)| Tentative Minimum Tax Amount LII9 $ <Enter Enter the amount from Part II, Line 9. |
|
(27)| Final Alternative Minimum Tax Amount LII13 $ <Enter Enter the amount from Part II, Line 13. |
Exhibit 3.24.16-71
Sections 15 19 - 25 and 35 Form 1120-L (Program 11503)
| Section Resource |
| --- --- |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 20 Form 965-B Exhibit 3.24.16-18 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 23 Form 3800 Exhibit 3.24.16-21 |
| Section 24 Form 3800 Exhibit 3.24.16-22 |
| Section 25 Form 3800 Exhibit 3.24.16-23 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-72
Section 01 Form 1120-ND (Program 11505)
| Elem. No. Form 1120-ND<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of lines 1 thru 4. |
|
(18)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(19)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
Exhibit 3.24.16-73
Section 02 Form 1120-ND (Program 11505)
Exhibit 3.24.16-3.
Exhibit 3.24.16-74
Section 03 Form 1120-ND (Program 11505)
| Elem. No. Form 1120-ND<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOT RT $ <Enter<br MINUS (−) Enter the amount edited in the bottom right margin, Page 1. |
Exhibit 3.24.16-75
Section 06 Form 1120-ND (Program 11505)
| Elem. No. Form 1120-ND<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L13 <Enter Enter the amount from line 13. |
|
(3)| Estimated Tax Credit 14D <Enter Enter the amount from line 14d. |
|
(4)| Form 7004 Credit 14E <Enter Enter the amount line 14e. |
|
(5)| Federal Telephone Excise Tax Paid 14F... <Enter For TY2006 returns, enter the edited amount from the dotted portion of line 14f; otherwise, press <Enter. |
|
(6)| ES Tax Penalty L15 <Enter Enter the amount from line 15. |
|
(7)| Balance Due/Overpayment 16/17 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 16 or line 17 as follows:<br <br1. Enter the amount from line 16 and press <Enter.<br <br2. If there is no entry on line 16, enter the amount from line 17 and press MINUS(-). |
|
(8)| Credit to Next Year's Tax 18A <Enter Enter the amount from line 18a. |
|
(9)| Routing Number 18C <Enter Enter up to 9 digits of the RTN from line 18c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 18c and Line 18e is blank.<br <br - an illegible character is present in either Line 18c or 18e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 18c or 18e. the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 18c or Line 18e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(10)| Type of Depositor Account 18D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 18d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 18d is marked and Line 18c ANDLine 18e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(11)| Depositor Account Number 18E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 18c or Line 18d" contain an entry. Enter the alpha/numeric Account Number from line 18e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 18e is not present and there is data on Line 18c.<br <br - an illegible character is present in either 18c or 18e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 18c or Line 18e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 18c or Line 18d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 18e. |
|
(12)| DAN For Verification 18E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 18e " contains data. Enter Line 18e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 18e
(DAN)fields agree. |
|
(13)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(14)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(15)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(16)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-76
Section 07 Form 1120-ND (Program 11505)
| Elem. No. Form 1120-ND<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Modified Gross Income/Loss L12 $ <Enter<br MINUS (−) Enter the amount from line 12, Page 1. |
Exhibit 3.24.16-77
Section 20 Form 1120-ND (Form 8913) (Program 11505, 11506, 11507)
| Elem. No. Form 8913<br Section 20<br Data Element name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter"20" . |
|
(2)| Tax Refund 15(D) <Enter Enter the amount from line 15, Column (d). |
|
(3)| Interest on Tax Refund 15(E) <Enter Enter the amount from line 15, Column (e). |
Exhibit 3.24.16-78
Section 01 Form 1120-PC (Program 11511)
| Elem. No. Form 1120-PC<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited Condition Code in the dotted portion of lines 1-3. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to line 1.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(18)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(19)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
Exhibit 3.24.16-79
Section 02 Form 1120-PC (Program 11511)
Exhibit 3.24.16-3.
Exhibit 3.24.16-80
Section 03 Form 1120-PC (Program 11511)
| Elem. No. Form 1120-PC<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOT RT $ <Enter<br MINUS (−) Enter the amount edited in the bottom right margin, Page 1. |
Exhibit 3.24.16-81
Section 06 Form 1120-PC (Program 11516)
Note:
Tax Year 2024 and Edited Prior Years.
Note:
Elements
(2)and
(10)-
(12)Prompt Line and Line indicated in Instructions are different.
Note:
Prompt’s will be updated in Tax Year 2026 Change Request.
| Elem. No. Form 1120-PC<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L14 <Enter Enter the amount from line 15.<br <br Note:<brLine Change |
|
(3)| Preceding Year’s Overpayment to Current Year 16A <Enter Enter the amount from Line 16a. |
|
(4)| Current Year’s Estimated Tax Payments 16B <Enter Enter the amount from Line 16b. |
|
(5)| Current Year’s Refund Applied for Form 4466 16C <Enter Enter the amount from Line 16c. |
|
(6)| Form 7004 Credit 16D <Enter Enter the amount from Line 16d. |
|
(7)| Credit by Reciprocal 16E <Enter Enter the amount from Line 16e. |
|
(8)| Elective Payment Election 16F $ <Enter Enter the amount from Line 16f. |
|
(9)| Other Refundable Credits 16Z <Enter Enter the amount from Line 16z. |
|
(10)| ES Tax Penalty L17 <Enter Enter the amount from line 18.<br Note:<brLine Change |
|
(11)| Balance Due/Overpayment 18/19 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount fromline 19or line 20 as follows:<br <br1. Enter the amount from line 19and press <Enter.<br <br2. If there is no entry on line 19, enter the amount from line 20and press MINUS (-).<br <br Note:<brLine Change |
|
(12)| Credit to Next Year's Tax 21A <Enter Enter the amount from line 21a. |
|
(13)| Routing Number 21C <Enter Enter up to 9 digits of the RTN from line 21c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 21c and Line 21e is blank.<br <br - an illegible character is present in either Line 21c or 21e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 21c or 21e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 21c or Line 21e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(14)| Type of Depositor Account 21D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 21d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 21d is marked and Line 21c ANDLine 21e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(15)| Depositor Account Number 21E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 21c or Line 21d " contain an entry. Enter the alpha/numeric Account Number from line 21e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 21e is not present and there is data on Line 21c.<br <br - an illegible character is present in either 21c or 21e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 21c or Line 21e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 21c or Line 21d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 21e. |
|
(16)| DAN For Verification 21E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 21e " contains data. Enter Line 21eagain for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 21e
(DAN)fields agree. |
|
(13)| Tax Preference Code BOTMID <Enter Enter the edited digit from the bottom center margin. |
|
(14)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(15)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(16)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(17)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-82
Section 07 Form 1120-PC (Programs 11511, 11512 and 11516)
| Elem. No. Form 1120-PC<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Taxable Income/Loss LN1 $ <Enter<br MINUS (−) Enter the amount from Page 1 line 1. |
|
(3)| Chapter 1 Tax Recapture from Form 4255 LN3E <Enter Enter the amount from Page 1 line 3e.<br <br Note:<brTax Years 2024 and subsequent only. |
|
(4)| Corporate Alternative Minimum Tax LN 6 <Enter Enter the amount from Page 1 line 6. |
|
(5)| Form 8827, Credit for Prior Year Minimum Tax - Corporations LN 8D <Enter Enter the amount from Page 1 line 8d. |
|
(6)| Interest Exempt Under Section 103 PG2 3BA $ <Enter Enter the amount from Page 2 line 3b, Column (a). |
|
(7)| Gross Income L14 $ <Enter Enter the amount from Page 2 line 14. |
|
(8)| Salaries & Wages L16 $ <Enter Enter the amount from Page 2 line 16. |
|
(9)| Schedule H, Line 6, Special Deduction PG6SCHH6 $ <Enter Enter the amount from Schedule H, Line 6. |
|
(10)| Kind of Business Code PG7 ?2 <Enter Enter the edited digit from the right of Question 2, Schedule I, Page 7. |
|
(11)| Is the Corporation a Subsidiary ?4Y/N <Enter Enter from the "Yes/No" check boxes, Question 4, Schedule I. |
|
(12)| Parents Name Control ?4NC <Enter Enter the edited Name Control from Question 4, Schedule I. |
|
(13)| Parents TIN ?4TIN <Enter Enter the edited TIN from Question 4, Schedule I. |
|
(14)| Number of Forms 5472 attached ?6C <Enter Enter the number from Schedule I, Question 6(c). |
|
(15)| Corporation Section 59 Prior Year Checkbox CKBX 20A <Enter Enter from the Yes/No check boxes on line 20a. |
|
(16)| Corporation Section 59 Current Year Checkbox CKBX 20B <Enter Enter from the Yes/No check boxes on line 20b. |
|
(17)| Corporation Section 59 Safe Harbor Current Year Checkbox CKBX 20C <Enter Enter from the Yes/No check boxes on line 20c. |
|
(18)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, line 1a, Schedule N. |
|
(19)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(20)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, line 3, Schedule N. |
|
(21)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, line 4a, Schedule N.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(22)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(23)| Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, line 5, Schedule N. |
|
(24)| At any Time ... Interest in ... Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, line 6a, Schedule N. |
|
(25)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N. |
|
(26)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, line 7a, Schedule N. |
|
(27)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b, Schedule N. |
|
(28)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c, Schedule N. |
Exhibit 3.24.16-83
Sections 15 19 - 25 and 35 Form 1120-PC (Program 11511)
| Section Resource |
| --- --- |
| Section 09 Form 4626 Exhibit 3.24.16-70 |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 20 Form 965-B Exhibit 3.24.16-18 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 23 Form 3800 Exhibit 3.24.16-21 |
| Section 24 Form 3800 Exhibit 3.24.16-22 |
| Section 25 Form 3800 Exhibit 3.24.16-23 |
| Section 27 Form 8283 Exhibit 3.24.16-25 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-84
Section 01 Form 1120-REIT (Program 11508)
| Elem. No. Form 1120-REIT<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of Lines 1-8. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to line 1.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(20)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
|
(21)| ABLM Code ABLM <Enter Enter the edited code from the left of boxes A and B. |
|
(22)| Filing Exception Code EX CD <Enter Enter the edited character in the margin to the right of box D. |
|
(23)| PBA/NAICS Code/Box H NAICS <Enter Enter the numbers from box H. |
Exhibit 3.24.16-85
Section 02 Form 1120-REIT (Program 11508)
Exhibit 3.24.16-3.
Exhibit 3.24.16-86
Section 03 Form 1120-REIT (Program 11508)
| Elem. No. Form 1120-REIT<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ☆☆☆☆☆ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOX E $ <Enter<br MINUS (−) Enter the amount from box E. |
Exhibit 3.24.16-87
Section 04 Form 1120-REIT (Program 11508)
| Elem. No. Form 1120-REIT<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Dividend Income LN1 $ <Enter<br MINUS (−) Enter the amount from line 1. |
|
(3)| Interest Income LN2 $ <Enter<br MINUS (−) Enter the amount from line 2. |
|
(4)| Gross Rents-Real Property LN3 $ <Enter<br MINUS (−) Enter the amount from line 3. |
|
(5)| Other Gross Rents LN4 $ <Enter<br MINUS (−) Enter the amount from line 4. |
|
(6)| Capital Gain Income LN5 $ <Enter<br MINUS (−) Enter the amount from line 5. |
|
(7)| Form 4797 Gain-Loss LN6 $ <Enter<br MINUS (−) Enter the amount from line 6. |
|
(8)| Other Income LN7 $ <Enter<br MINUS (−) Enter the amount from line 7. |
|
(9)| Total Income LN8 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 8. |
Exhibit 3.24.16-88
Section 05 Form 1120-REIT (Program 11508)
| Elem. No. Form 1120-REIT<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Compensation of Officers LN9 $ <Enter<br MINUS (−) Enter the amount from line 9. |
|
(3)| Salaries and Wages L10 $ <Enter<br MINUS (−) Enter the amount from line 10. |
|
(4)| Repairs L11 $ <Enter<br MINUS (−) Enter the amount from line 11. |
|
(5)| Bad Debts L12 $ <Enter<br MINUS (−) Enter the amount from line 12. |
|
(6)| Rents L13 $ <Enter<br MINUS (−) Enter the amount from line 13. |
|
(7)| Taxes L14 $ <Enter<br MINUS (−) Enter the amount from line 14. |
|
(8)| Interest L15 $ <Enter<br MINUS (−) Enter the amount from line 15. |
|
(9)| Depreciation L16 $ <Enter<br MINUS (−) Enter the amount from line 16. |
|
(10)| Advertising L17 $ <Enter<br MINUS (−) Enter the amount from line 17. |
|
(11)| Energy Efficient Commercial Buildings Deduction L18 $ <Enter<br MINUS (−) Enter the amount from line 18. |
|
(12)| Other Deductions L19 $ <Enter<br MINUS (−) Enter the amount from line 19. |
|
(13)| Total Deductions L20 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 20. |
|
(14)| Net Operating Loss Deduction 22A $ <Enter Enter the amount from line 22a. |
|
(15)| Deduction for Dividends Paid 22B $ <Enter Enter the amount from line 22b. |
|
(16)| Section 857 Deduction 22C $ <Enter Enter the amount from line 22c. |
Exhibit 3.24.16-89
Section 06 Form 1120-REIT (Program 11510)
Note:
Tax Year 2023 and Later
| Elem. No. Form 1120-REIT<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L24 <Enter Enter the amount from line 23. |
|
(3)| Preceding Year’s Overpayment 25A <Enter Enter the amount from line 25a. |
|
(4)| Current Year’s Estimated Tax 25B <Enter Enter the amount from line 25b. |
|
(5)| Current Year’s Refund Applied from Form 4466 25C <Enter Enter the amount from line 25c. |
|
(6)| Form 7004 Credit 25D <Enter Enter the amount from line 25d. |
|
(7)| Form 2439 Credit 25E <Enter Enter the amount from line 25e. |
|
(8)| Elective payment Election 25G $ <Enter Enter the amount from line 25g. |
|
(9)| Other Payments and Credits 25Z <Enter Enter the amount from line 25z. |
|
(10)| ES Tax Penalty L26 <Enter Enter the amount from line 26. |
|
(11)| Balance Due/Overpayment 27/28 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 27 or line 28 as follows:<br <br1. Enter the amount from line 27 and press <Enter.<br <br2. If there is no entry on line 27, enter the amount from line 28 and press MINUS (-). |
|
(12)| Credit to Next Year's Tax 30A <Enter Enter the amount from line 30a. |
|
(13)| Routing Number 30C <Enter Enter up to 9 digits of the RTN from line 30c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 30c and Line 30e is blank.<br <br - an illegible character is present in either Line 30c or 30e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 30c or 30e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 30c or Line 30e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(14)| Type of Depositor Account 30D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 30d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 30d is marked and Line 30c ANDLine 30e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(15)| Depositor Account Number 30E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 30c or Line 30d" contain an entry. Enter the alpha/numeric Account Number from line 30e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - the DAN is not present and there is other data to be entered for this section.<br <br - an illegible character is present in either the RTN or DAN.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.<br <br5. If more than 17 characters, enter a pound sign () in the last position. |
|
(16)| DAN For Verification 30E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 30e " contains data. nter Line 30eagain for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 30e
(DAN)fields agree. |
|
(13)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(14)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(15)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(16)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-90
Section 06 Form 1120-REIT (Program 11508)
Note:
For 2022 and Prior Years
| Elem. No. Form 1120-REIT<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L23 <Enter Enter the amount from line 23. |
|
(3)| Net Tax Liability Paid for Reporting Year L24 <Enter Enter the amount from line 24.<br <br Note:<brTax year 2020 and prior year's only. |
|
(4)| Estimated Tax Credit 25D <Enter Enter the amount from line 25d. |
|
(5)| Form 7004 Credit 25E <Enter Enter the amount from line 25e. |
|
(6)| Form 2439 Credit 25F1 <Enter Enter the amount from line 25f(1). |
|
(7)| Refundable Credits 3800/8827 25G <Enter Enter the amount from line 25g.<br <br Note:<brTax year 2019 and prior year's only. |
|
(8)| Net 965 Tax Liability 25H <Enter Enter the amount from line 25h.<br <br Note:<brTax year 2020 and prior year's only. |
|
(9)| ES Tax Penalty L26 <Enter Enter the amount from line 26. |
|
(10)| Balance Due/Overpayment 27/28 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 27 or line 28 as follows:<br <br1. Enter the amount from line 27 and press <Enter.<br <br2. If there is no entry on line 27, enter the amount from line 28 and press MINUS(-). |
|
(11)| Credit to Next Year's Tax 29CT <Enter Enter the amount from line 29, center. |
|
(12)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(13)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(14)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(15)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-91
Section 07 Form 1120-REIT (Schedule J) (Program 11508)
| Elem. No. Form 1120-REIT<br Schedule J<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Controlled Group Code PG3 J1 <Enter Enter the edited digit from the left of the box on page 3, line 1. |
|
(3)| Tax on REIT Taxable Income 1A <Enter Enter the amount from line 1a. |
|
(4)| Tax from Part II 1B <Enter Enter the amount from line 1b. |
|
(5)| Tax from Part III 1C <Enter Enter the amount from line 1c. |
|
(6)| Tax from Part IV 1D <Enter Enter the amount from line 1d. |
|
(7)| Tax under Section 857 1E <Enter Enter the amount from line 1e. |
|
(8)| Tax under Section 856(c)
(7)| 1F <Enter Enter the amount from line 1f. |
|
(9)| Tax imposed under Section 856(g)
(5)| 1G <Enter Enter the amount from line 1g. |
|
(10)| Section 1291 Tax from Form 8621 1H <Enter Enter the amount from line 1h. |
|
(11)| Additional Tax under Section 197(f) 1I <Enter Enter the amount from line 1i. |
|
(12)| Tax Adjustment from Form 8978 1J <Enter Enter the amount from line 1j. |
|
(13)| Chapter 1 Tax Recapture from Form 4255 1K <Enter Enter the amount from line 1k. |
|
(14)| Other Chapter 1 Tax 1Z <Enter Enter the amount from line 1z. |
Exhibit 3.24.16-92
Section 08 Form 1120-REIT (Schedules J, K and N) (Program 11510)
Note:
Tax Years 2023 and Later
| Elem. No. Form 1120-REIT<br Schedules J, K and N<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Alternative Minimum Tax J2G <Enter Enter the amount edited to the right of line 2g, Schedule J. |
|
(3)| Income Tax J2 <Enter Enter the amount from line 2, Schedule J. |
|
(4)| Foreign Tax Credit J3A <Enter Enter the amount from line 3a, Schedule J. |
|
(5)| Qualified Electrical Vehicle Credit J3B <Enter Enter the amount from line 3b, Schedule J. |
|
(6)| General Business Credit J3C <Enter Enter the amount from line 3c, Schedule J. |
|
(7)| Adjustments from Form 8978 J3D <Enter Enter the amount from line 3d, Schedule J. |
|
(8)| Other Credits J3Z <Enter Enter the amount from line 3z, Schedule J. |
|
(9)| Total Credits J4E <Enter Enter the amount from line 4e, Schedule J. |
|
(10)| Personal Holding J6A <Enter Enter the amount from line 6a, Schedule J. |
|
(11)| Interest on Deferred Tax Liability 453A(c) J6B <Enter Enter the amount from line 6b, Schedule J. |
|
(12)| Interest on Deferred Tax Liability 453(I)(3) J6C <Enter Enter the amount from line 6c, Schedule J. |
|
(13)| Recaptured Investment Credit Amount J6D <Enter Enter the amount from line 6d, Schedule J. |
|
(14)| Recapture of Low-Income Housing Credit J6E <Enter Enter the amount from line 6e, Schedule J. |
|
(15)| Other Taxes 6Z <Enter Enter the amount from Schedule J, line 6z. |
|
(16)| Deferred Tax on the REIT’s Share J8B <Enter Enter the amount from Schedule J, line 8b. |
|
(17)| Other Deferred Tax J8C <Enter Enter the amount from Schedule J, line 8c. |
|
(18)| Is the REIT a Subsidiary? K3Y/N <Enter Enter from the Yes/No check boxes, question 3, Schedule K. |
|
(19)| Parents Name Control K3NC <Enter Enter the edited Name Control from question 3, Schedule K. |
|
(20)| Parents TIN K3TIN <Enter Enter the edited TIN from question 3, Schedule K. |
|
(21)| Foreign Country Code K5B <Enter Enter the edited alpha Foreign Country Code from the right margin of line 5b, Schedule K. |
|
(22)| Number of Forms 5472 attached K5C <Enter Enter the number from Schedule K, line 5c. |
|
(23)| Section 163(j) Checkbox K10Y/N <Enter Enter from the "Yes/No" check boxes, question 10,.Schedule k, Form 1120-REIT as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If Both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(24)| Corporation Satisfy One or More K11Y/N <Enter Enter from the "Yes/No" check boxes, question 11,.Schedule k, Form 1120-REIT as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If Both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(25)| Qualified Opportunity Fund Certification Checkbox K12Y/N <Enter Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(26)| Qualified Opportunity Fund Amount K12 <Enter Enter the amount from Schedule K, line 12. |
|
(27)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, line 1a, Schedule N. |
|
(28)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(29)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, line 3, Schedule N. |
|
(30)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, line 4a, Schedule N.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(31)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(32)| Did Corp Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, line 5, Schedule N. |
|
(33)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, line 6a, Schedule N. |
|
(34)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N. |
|
(35)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, line 7a, Schedule N. |
|
(36)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b, Schedule N. |
|
(37)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c, Schedule N. |
Exhibit 3.24.16-93
Section 08 Form 1120-REIT (Schedules J, K and N) (Program 11508)
Note:
Tax Years 2022 and Prior
| Elem. No. Form 1120-REIT<br Schedules J, K and N<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Alternative Minimum Tax J2G <Enter Enter the amount edited to the right of line 2g, Schedule J.<br <br Note:<brFor 2017 and prior year returns, enter the amount from line 2g. |
|
(3)| Income Tax J2H <Enter Enter the amount from line 2g, Schedule J.<br <br Note:<brFor 2017 and prior year returns, enter the amount from line 2h. |
|
(4)| Foreign Tax Credit J3A <Enter Enter the amount from line 3a, Schedule J. |
|
(5)| Qualified Electrical Vehicle Credit J3B <Enter Enter the amount from line 3b, Schedule J. |
|
(6)| General Business Credit J3C <Enter Enter the amount from line 3c, Schedule J. |
|
(7)| Other Credits J3D <Enter Enter the amount from line 3d, Schedule J. |
|
(8)| Total Credits J3E <Enter Enter the amount from line 3e, Schedule J. |
|
(9)| Personal Holding J5 <Enter Enter the amount from line 5, Schedule J. |
|
(10)| Interest on Deferred Tax Liability J6 <Enter Enter the amount from line 6, Schedule J. |
|
(11)| Section 453A(c) Checkbox 453A(c) CKBX <Enter Enter a “1” if the Section 453A(c) box is checked. |
|
(12)| Section 453(I)(3) Checkbox 453(I)(3) CKBX <Enter Enter a “1” if the Section 453(I)(3) box is checked. |
|
(13)| Other Taxes J7 <Enter Enter the amount from line 7, Schedule J. |
|
(14)| Recapture of Low Income Housing Credit J7 ... <Enter Enter the amount from the dotted portion of line 7, Schedule J. |
|
(15)| Is the REIT a Subsidiary? K3Y/N <Enter Enter from the "Yes/No" check boxes, question 3, Schedule K (For prior year returns, enter from question 4). |
|
(16)| Parents Name Control K3NC <Enter Enter the edited Name Control from question 3, Schedule K (For prior year returns, enter from question 4). |
|
(17)| Parents TIN K3TIN <Enter Enter the edited TIN from question 3, Schedule K (For prior year returns, enter from question 4). |
|
(18)| Foreign Country Code K5B <Enter Enter the edited alpha Foreign Country Code from the right margin of line 5b, Schedule K. |
|
(19)| Number of Forms 5472 attached K5C <Enter Enter the number from Schedule K, line 5c. |
|
(20)| Section 163(j) Checkbox K10Y/N <Enter Enter from the "Yes/No" check boxes, question 10,.Schedule k, Form 1120-REIT as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If Both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(21)| Corporation Satisfy One or More K11Y/N <Enter Enter from the "Yes/No" check boxes, question 11,.Schedule k, Form 1120-REIT as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If Both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(22)| Qualified Opportunity Fund Certification Checkbox K12Y/N <Enter Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(23)| Qualified Opportunity Fund Amount K12 <Enter Enter the amount from Schedule K, line 12. |
|
(24)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, line 1a, Schedule N. |
|
(25)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(26)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, line 3, Schedule N. |
|
(27)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, line 4a, Schedule N.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(28)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(29)| Did Corp Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, line 5, Schedule N. |
|
(30)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, line 6a, Schedule N. |
|
(31)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N. |
|
(32)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, line 7a, Schedule N. |
|
(33)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b, Schedule N. |
|
(34)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c, Schedule N. |
Exhibit 3.24.16-94
Section 10 Form 1120-REIT (Schedule D, Schedule O, Form 8949 and Form 8996) (Programs 11508 and 11509)
Note:
Input Elements as follows: Form 1120-REIT
(1)-
(31)and Form 1120-RIC
(1)- (23).
| Elem. No. Form 1120-REIT<br Schedule D, Schedule O, Form 8949 and Form 8996<br Section 10<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "10" . |
|
(2)| Dispose of Any Investments CKBX <Enter Enter the numeric digit from the Checkbox on Schedule D, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(3)| Part II Line 1(c) PT21C <Enter Enter the amount from Schedule O, Part II, Line 1(c). |
|
(4)| Part II Line 1(d) 1D <Enter Enter the amount from Schedule O, Part II, Line 1(d). |
|
(5)| Part II Line 1(e) 1E <Enter Enter the amount from Schedule O, Part II, Line 1(e). |
|
(6)| Part III Line 1(f) PT31F <Enter Enter the amount from Schedule O, Part III, Line 1(f). |
|
(7)| Part III Line 1(g) 1G <Enter Enter the amount from Schedule O, Part III, Line 1(g). |
|
(8)| Z Code EIN ZPTI 1A <Enter Enter the EIN from Form 8949, Part I, Line 1, Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(9)| Z Code Date Acquired ZPTI 1B <Enter Enter the date from Form 8949, Part I, Line 1, Column (b).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(10)| Z Code Amount of Adjustment ZPTI 1G $ <Enter Enter the amount from Form 8949, Part I, Line 1, Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(11)| Z Code Indicator Part I Form 8949 ZPTI IND <Enter ★★★★★★ Enter "1" if additional Z value is present Column
(f)in Part I. |
|
(12)| Y Code EIN YPTI 1A <Enter Enter the EIN from Form 8949, Part I, Line 1, Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(13)| Y Code Date Sold or Disposed of YPTI 1C <Enter Enter the date from Form 8949, Part I, Line 1, Column (c).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(14)| Y Code Recaptured Deferral Amount YPTI 1G $ <Enter Enter the amount from Form 8949, Part I, Line 1, Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(15)| Y Code Indicator Part I Form 8949 YPTI IND <Enter ★★★★★★ Enter "1" if additional Y value is present Column
(f)in Part I. |
|
(16)| Z Code EIN ZPTII 1A <Enter Enter the EIN from Form 8949, Part II, Line 1, Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(17)| Z Code Date Acquired ZPTII 1B <Enter Enter the date from Form 8949, Part II, Line 1, Column (b).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(18)| Z Code Amount of Adjustment ZPTII 1G $ <Enter Enter the amount from Form 8949, Part II, Line 1 Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(19)| Z Code Indicator Part II Form 8949 ZPTII IND <Enter ★★★★★★ Enter "1" if additional Z value is present Column
(f)in Part II. |
|
(20)| Y Code EIN YPTII 1A <Enter Enter the EIN from Form 8949, Part II, Line 1, Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(21)| Y Code Date Sold or Disposed of YPTII 1C <Enter Enter the date from Form 8949, Part II, Line 1, Column (c).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(22)| Y Code Recaptured Deferral Amount YPTII 1G $ <Enter Enter the amount from Form 8949, Part II, Line 1, Column (g).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(23)| Y Code Indicator Part II Form 8949 YPTII IND <Enter ★★★★★★ Enter "1" if additional Y value is present Column
(f)in Part II. |
|
(24)| Dispose of Any Investments Form 8996 INV CKBX <Enter Enter the numeric digit from the Checkbox on line 5 on Form 8996.<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(25)| Electing to Decertify as QOF QOF CKBX <Enter ★★★★★★ Note:<brThis line is reserved on Form 8996. Enter a "0" or press F7. |
|
(26)| Qualified Opportunity 6 month L7 $ <Enter Enter the amount from Form 8996, Part II, Line 7 .<br <br Note:<brTY2020 enter from the edited line number. |
|
(27)| Total Assets L8 $ <Enter Enter the amount from Form 8996, Part II, Line 8.<br <br Note:<brTY2020 enter from the edited line number. |
|
(28)| Qualified Opportunity Last Day of Tax Year L10 $ <Enter Enter the amount from Form 8996, Part II, Line 10.<br <br Note:<brTY2020 enter from the edited line number. |
|
(29)| Total Assets Last Day of Tax Year L11 $ <Enter Enter the amount from Part II line 11 on Form 8996.<br <br Note:<brTY2020 enter from the edited line number. |
|
(30)| Divide Line by 2.0 L14 <Enter Enter the amount from Form 8996, Part III, Line 14.<br <br Note:<brTY2020 enter from the edited line number. |
|
(31)| Is Line Equal to or More than .90 L15 <Enter Enter the amount from Form 8996, Part III, Line 15.<br <br Note:<brTY2020 enter from the edited line number. |
Exhibit 3.24.16-95
Sections 11, 15 19 - 25 and 35 Form 1120-REIT (Program 11508)
| Section Resource |
| --- --- |
| Section 11 Form 4626 Exhibit 3.24.16-13 |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 20 Form 965-B Exhibit 3.24.16-18 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 23 Form 3800 Exhibit 3.24.16-21 |
| Section 24 Form 3800 Exhibit 3.24.16-22 |
| Section 25 Form 3800 Exhibit 3.24.16-23 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-96
Section 26 Form 8997 (Programs 11508 and 11509)
| Elem. No. Form 8997<br Section 26<br Data Element Name Prompt Fld. Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number Sect: <Enter Press <Enter if already present on the screen; otherwise, enter "26" . |
|
(2)| Enter the Total from Column
(e)| PTI L2(E) <Enter Enter the amount from Form 8997, Part I, Line 2, Column
(e)Short Term Deferred Gain QOF. |
|
(3)| Enter the Total from Column
(f)| PTI L2(F) <Enter Enter the amount from Form 8997, Part I, Line 2, Column
(f)Long Term Deferred Gain QOF. |
|
(4)| Enter the Total from Column
(e)II PTII L2(E) <Enter Enter the amount from Form 8997, Part II, Line 2, Column
(e)Short Term Deferred Gain Remaining QOF. |
|
(5)| Enter the Total from Column
(f)II PTII L2(F) <Enter Enter the amount from Form 8997, Part II, Line 2, Column
(f)Long Term Deferred Gain Remaining QOF. |
|
(6)| QOF EIN PTIII 1(A) <Enter Enter the EIN from Form 8997 Part III, Row 1, Column (a). |
|
(7)| Date QOF Investment Acquired PTIII 1(B) <Enter Enter the Date from Form 8997, Part III, Row 1, Column (b). |
|
(8)| Special Gain Code PTIII 1(D) <Enter Enter the Alpha Code from Form 8997, Part III, Row 1, Column (d). |
|
(9)| Previously Deferred Short-Term Gain 1 PTIII 1(E) <Enter Enter the amount from Form 8997, Part III, Row 1, Column (e). |
|
(10)| Previously Deferred Long-Term Gain 1 PTIII 1(F) <Enter Enter the amount from Form 8997, Part III, Row 1, Column (f). |
|
(11)| Part III Indicator IND <Enter Enter "1" if additional information is present in Part III. |
|
(12)| Enter the Total from Column
(e)| PTIII L2(E) <Enter Enter the amount from Form 8997, Part III, Line 2, Column
(e)Short Term Deferred Gain Remaining QOF. |
|
(13)| Enter the Total from Column
(f)| PTIII L2(F) <Enter Enter the amount from Form 8997, Part III, Line 2, Column
(f)Long Term Deferred Gain Remaining QOF. |
|
(14)| Enter the Total from Column
(e)| PTIV L2(E) <Enter Enter the amount from Form 8997, Part IV, Line 2, Column
(e)Short Term Deferred Gain Invested QOF. |
|
(15)| Enter the Total from Column
(f)| PTIV L2(F) <Enter Enter the amount from Form 8997, Part IV, Line 2, Column
(f)Long Term Deferred Gain Invested QOF. |
Exhibit 3.24.16-97
Section 01 Form 1120-RIC (Program 11509)
| Elem. No. Form 1120-RIC<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN <Enter Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? <Enter Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of Lines 1-8. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to Line 1.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(20)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
|
(21)| ABLM Code ABLM <Enter Enter the edited code from the left of boxes A and B. |
|
(22)| Filing Exception Code EX CD <Enter Enter the edited character in the margin to the right of block D. |
Exhibit 3.24.16-98
Section 02 Form 1120-RIC (Program 11509)
Exhibit 3.24.16-3.
Exhibit 3.24.16-99
Section 03 Form 1120-RIC (Program 11509)
| Elem. No. Form 1120-RIC<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOX D $ <Enter<br MINUS (−) Enter the Amount from box D. |
Exhibit 3.24.16-100
Section 04 Form 1120-RIC (Program 11509)
| Elem. No. Form 1120-RIC<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Dividend Income LN1 $ <Enter<br MINUS (−) Enter the amount from line 1. |
|
(3)| Interest Income LN2 $ <Enter<br MINUS (−) Enter the amount from line 2. |
|
(4)| Net Foreign Currency Gain-Loss LN3 $ <Enter<br MINUS (−) Enter the amount from line 3. |
|
(5)| Security Loan Payments LN4 $ <Enter<br MINUS (−) Enter the amount from line 4. |
|
(6)| EXSTCGL LN5 $ <Enter Enter the amount from line 5. |
|
(7)| Form 4797 Gain-Loss LN6 $ <Enter<br MINUS (−) Enter the amount from line 6. |
|
(8)| Other Income LN7 $ <Enter<br MINUS (−) Enter the amount from line 7. |
|
(9)| Total Income LN8 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 8. |
Exhibit 3.24.16-101
Section 05 Form 1120-RIC (Program 11509)
| Elem. No. Form 1120-RIC<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Compensation of Officers LN9 $ <Enter<br MINUS (−) Enter the amount from line 9. |
|
(3)| Salaries and Wages L10 $ <Enter<br MINUS (−) Enter the amount from line 10. |
|
(4)| Rents L11 $ <Enter<br MINUS (−) Enter the amount from line 11. |
|
(5)| Taxes L12 $ <Enter<br MINUS (−) Enter the amount from line 12. |
|
(6)| Interest L13 $ <Enter<br MINUS (−) Enter the amount from line 13. |
|
(7)| Depreciation L14 $ <Enter<br MINUS (−) Enter the amount from line 14. |
|
(8)| Advertising L15 $ <Enter<br MINUS (−) Enter the amount from line 15. |
|
(9)| Registration Fees L16 $ <Enter<br MINUS (−) Enter the amount from line 16. |
|
(10)| Insurance L17 $ <Enter<br MINUS (−) Enter the amount from line 17. |
|
(11)| Accounting & Legal Services L18 $ <Enter<br MINUS (−) Enter the amount from line 18. |
|
(12)| Management/Investment Advisory Fees L19 $ <Enter<br MINUS (−) Enter the amount from line 19. |
|
(13)| Transfer Agent Fees L20 $ <Enter<br MINUS (−) Enter the amount from line 20. |
|
(14)| Reports to Share Holders L21 $ <Enter<br MINUS (−) Enter the amount from line 21. |
|
(15)| Other Deductions L22 $ <Enter<br MINUS (−) Enter the amount from line 22. |
|
(16)| Total Deductions L23 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 23. |
|
(17)| Deductions for Dividends Paid L25A $ <Enter<br MINUS (-) Enter the amount from line 25a.<br <br Note:<brFor prior year returns, enter the amount from line 25. |
|
(18)| Section 851(d)(2) and Section 851(i) L25B $ <Enter<br MINUS (-) Enter the amount from line 25b. |
Exhibit 3.24.16-102
Section 06 Form 1120-RIC (Program 11515)
Note:
Tax Years 2024 and Later
| Elem. No. Form 1120-RIC<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L27 <Enter Enter the amount from line 27. |
|
(3)| Preceding Year’s Overpayment L28A <Enter Enter the amount from line 28a. |
|
(4)| Current Year’s Estimated Tax Payments 28B <Enter Enter the amount from line 28b. |
|
(5)| Current Year’s Refund Applied 28C <Enter Enter the amount from line 28c. |
|
(6)| Form 7004 Credit 28D <Enter Enter the amount from line 28d. |
|
(7)| Form 2439 Credit 28E <Enter Enter the amount from line 28e. |
|
(8)| Elective payment Election 28G $ <Enter Enter the amount from line 28g. |
|
(9)| Other Payments and Credits 28Z <Enter Enter the amount from line 28z. |
|
(10)| Net 965 Tax Liability 29I <Enter Enter the amount from line 29i. |
|
(11)| ES Tax Penalty L30 <Enter Enter the amount from line 30. |
|
(12)| Balance Due/Overpayment 31/32 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 31 or line 32 as follows:<br <br1. Enter the amount from line 31 and press <Enter.<br <br2. If there is no entry on line 31, enter the amount from line 32 and press MINUS (-). |
|
(13)| Credit to Next Year's Tax 33A <Enter Enter the amount from line 33a. |
|
(14)| Routing Number 33C <Enter Enter up to 9 digits of the RTN from line 33c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 33c and Line 33e is blank.<br <br - an illegible character is present in either Line 33c or 33e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 33c or 33e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 33c or Line 33e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(15)| Type of Depositor Account 33D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 33d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 33d is marked and Line 33c ANDLine 33e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(16)| Depositor Account Number 33E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 33c or Line 33d " contain an entry. Enter the alpha/numeric Account Number from line 33e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 33e is not present and there is data on Line 33c.<br <br - an illegible character is present in either 33c or 33e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 33c or Line 33e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 30c or Line 30d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 33e. |
|
(17)| DAN For Verification 33E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 33e" contains data. Enter Line 33e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 33e
(DAN)fields agree. |
|
(18)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(19)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(20)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(21)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-103
Section 06 Form 1120-RIC (Program 11509)
Note:
Tax Years 2023 and Prior
| Elem. No. Form 1120-RIC<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L27 <Enter Enter the amount from line 27. |
|
(3)| Net Tax Liability Paid for Reporting Year L28 <Enter Enter the amount from line 28.<br <br Note:<brTax year 2020 and prior year's only. |
|
(4)| Estimated Tax Credit 28D <Enter Enter the amount from line 29d. |
|
(5)| Form 7004 Credit 28E <Enter Enter the amount from line 29e. |
|
(6)| Form 2439 Credit 28F <Enter Enter the amount from line 29f. |
|
(7)| Elective payment Election 28H <Enter Enter the amount from line 28h. |
|
(8)| Refundable Credits 3800/8827 29H <Enter Enter the amount from line 29h.<br <br Note:<brTax year 2019 and prior year's only. |
|
(9)| Net 965 Tax Liability 29I <Enter Enter the amount from line 29i.<br <br Note:<brTax year 2020 and prior year's only. |
|
(10)| ES Tax Penalty L30 <Enter Enter the amount from line 30. |
|
(11)| Balance Due/Overpayment 31/32 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 31 or line 32 as follows:<br <br1. Enter the amount from line 31 and press <Enter.<br <br2. If there is no entry on line 31, enter the amount from line 32 and press MINUS(-). |
|
(12)| Credit to Next Year's Tax 33CT <Enter Enter the amount from line 33, center. |
|
(13)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(14)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(15)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(16)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-104
Section 07 Form 1120-RIC (Schedule J) (Program 11509)
| Elem. No. Form 1120-RIC<br Schedule J<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Controlled Group Code J1 <Enter Enter the edited digit from Page 2, line 1, dotted portion. |
|
(3)| Tax on Investment J1A <Enter Enter the amount from Schedule J, line 1a. |
|
(4)| Tax from Part II L2B <Enter Enter the amount from line 2b. |
|
(5)| Section 1291 Tax from Form 8621 1H <Enter Enter the amount from line 1h. |
|
(6)| Additional Tax under Section 197(f) 1I <Enter Enter the amount from line 1i. |
|
(7)| Tax Adjustment from Form 8978 1J <Enter Enter the amount from line 1j. |
|
(8)| Chapter 1 Tax Recapture from Form 4255 1K <Enter Enter the amount from line 1k. |
|
(9)| Other Chapter 1 Tax 1Z <Enter Enter the amount from line 1z. |
Exhibit 3.24.16-105
Section 08 Form 1120-RIC (Schedules J, K and N) (Program 11515)
Note:
Tax Years 2024 and Later
| Elem. No. Form 1120-RIC<br Schedules J, K and N<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Tax imposed under sections 851(d)(2) J2C <Enter Enter the amount from line 2c, Schedule J. |
|
(3)| Tax imposed under section 851(i) J2D <Enter Enter the amount from line 2d Schedule J. |
|
(4)| Income Tax J2 <Enter Enter the amount from line 2e, Schedule J. |
|
(5)| Foreign Tax Credit J3A <Enter Enter the amount from line 3a, Schedule J. |
|
(6)| Qualified Electrical Vehicle Credit J3B <Enter Enter the amount from line 3b, Schedule J. |
|
(7)| General Business Credit J3C <Enter Enter the amount from line 3c, Schedule J. |
|
(9)| Total Credits J4 <Enter Enter the amount from line 4, Schedule J. |
|
(10)| Personal Holding J6A <Enter Enter the amount from line 6a, Schedule J. |
|
(11)| Interest on Deferred Tax Liability J6B <Enter Enter the amount from line 6b, Schedule J. |
|
(14)| Other Taxes J6C <Enter Enter the amount from line 6c, Schedule J. |
|
(15)| Recapture of Low Income Housing Credit J6D <Enter Enter the amount from the dotted portion of line 6d, Schedule J. |
|
(16)| Other Taxes J6Z <Enter Enter the amount from the dotted portion of line 6z, Schedule J. |
|
(17)| Deferred Tax on the RIC’s Share J8B <Enter Enter the amount from the dotted portion of line 8b, Schedule J. |
|
(18)| Is the RIC a Subsidiary? K3Y/N <Enter Enter from the "Yes/No" check boxes, question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(19)| Parents Name Control K3NC <Enter Enter the edited Name Control from question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(20)| Parents TIN K3TIN <Enter Enter the edited TIN from question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(21)| Foreign Country Code K5B2 <Enter Enter the edited alpha Foreign Country Code from the left margin of line 5b(2), Schedule K. |
|
(22)| Number of Forms 5472 attached K5B(2) <Enter Enter the number from line 5b(2), Schedule K. |
|
(23)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, line 1a, Schedule N. |
|
(24)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(25)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, line 3, Schedule N. |
|
(26)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, line 4a, Schedule N.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(27)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(28)| Did Corp Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, line 5, Schedule N. |
|
(29)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, line 6a, Schedule N. |
|
(30)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N. |
|
(31)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, line 7a, Schedule N. |
|
(32)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b, Schedule N. |
|
(33)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c, Schedule N. |
Exhibit 3.24.16-106
Section 08 Form 1120-RIC (Schedules J, K and N) (Program 11513)
Note:
Tax Years
| Elem. No. Form 1120-RIC<br Schedules J, K and N<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Tax imposed under sections 851(d)(2) J2C <Enter Enter the amount from line 2c, Schedule J. |
|
(3)| Tax imposed under section 851(i) J2D <Enter Enter the amount from line 2d Schedule J. |
|
(4)| Income Tax J2E <Enter Enter the amount from line 2e, Schedule J. |
|
(5)| Foreign Tax Credit J3A <Enter Enter the amount from line 3a, Schedule J. |
|
(6)| Qualified Electrical Vehicle Credit J3B <Enter Enter the amount from line 3b, Schedule J. |
|
(7)| General Business Credit J3C <Enter Enter the amount from line 3c, Schedule J. |
|
(9)| Total Credits J3E <Enter Enter the amount from line 3e, Schedule J. |
|
(10)| Personal Holding J5 <Enter Enter the amount from line 5, Schedule J. |
|
(11)| Interest on Deferred Tax Liability J6 <Enter Enter the amount from line 6, Schedule J. |
|
(12)| Section 453(I)(3) Checkbox 453A(c) CKBX <Enter Enter a "1" if the Section 453A(c) box is checked. |
|
(13)| Section 453(I)(3) Checkbox 453(I)(3) CKBX <Enter Enter a "1" if the Section 453(I)(3) box is checked. |
|
(14)| Other Taxes J7 <Enter Enter the amount from line 7, Schedule J. |
|
(15)| Recapture of Low Income Housing Credit J8 <Enter Enter the amount from the dotted portion of line 7, Schedule J. |
|
(16)| Is the RIC a Subsidiary? K3Y/N <Enter Enter from the "Yes/No" check boxes, question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(17)| Parents Name Control K3NC <Enter Enter the edited Name Control from question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(18)| Parents TIN K3TIN <Enter Enter the edited TIN from question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(19)| Foreign Country Code K5B2 <Enter Enter the edited alpha Foreign Country Code from the left margin of line 5b(2), Schedule K. |
|
(20)| Number of Forms 5472 attached K5B(2) <Enter Enter the number from line 5b(2), Schedule K. |
|
(21)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, line 1a, Schedule N. |
|
(22)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(23)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, line 3, Schedule N. |
|
(24)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, line 4a, Schedule N.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(25)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(26)| Did Corp Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, line 5, Schedule N. |
|
(27)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, line 6a, Schedule N. |
|
(28)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N. |
|
(29)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, line 7a, Schedule N. |
|
(30)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b, Schedule N. |
|
(31)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c, Schedule N. |
Exhibit 3.24.16-107
Section 08 Form 1120-RIC (Schedules J, K and N) (Program 11509)
Note:
Tax Years 2022 and Prior
| Elem. No. Form 1120-RIC<br Schedules J, K and N<br Section 08<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "08" . |
|
(2)| Tax imposed under sections 851(d)(2) and 851
(i)| J2C <Enter Enter the amount from line 2c, Schedule J. |
|
(3)| Alternative Minimum Tax J2D <Enter Enter the edited amount to the right of line 2d, Schedule J.<br <br Note:<brFor 2017 and prior year returns, enter the amount from line 2d. |
|
(4)| Income Tax J2E <Enter Enter the amount from line 2d, Schedule J.<br <br Note:<brFor 2017 and prior year returns, enter the amount from line 2e. |
|
(5)| Foreign Tax Credit J3A <Enter Enter the amount from line 3a, Schedule J. |
|
(6)| Qualified Electrical Vehicle Credit J3B <Enter Enter the amount from line 3b, Schedule J. |
|
(7)| General Business Credit J3C <Enter Enter the amount from line 3c, Schedule J. |
|
(8)| Other Credits J3D <Enter Enter the amount from line 3d, Schedule J. |
|
(9)| Total Credits J3E <Enter Enter the amount from line 3e, Schedule J. |
|
(10)| Personal Holding J5 <Enter Enter the amount from line 5, Schedule J. |
|
(11)| Interest on Deferred Tax Liability J6 <Enter Enter the amount from line 6, Schedule J. |
|
(12)| Section 453(I)(3) Checkbox 453A(c) CKBX <Enter Enter a "1" if the Section 453A(c) box is checked. |
|
(13)| Section 453(I)(3) Checkbox 453(I)(3) CKBX <Enter Enter a "1" if the Section 453(I)(3) box is checked. |
|
(14)| Other Taxes J7 <Enter Enter the amount from line 7, Schedule J. |
|
(15)| Recapture of Low Income Housing Credit J7... <Enter Enter the amount from the dotted portion of line 7, Schedule J. |
|
(16)| Is the RIC a Subsidiary? K3Y/N <Enter Enter from the "Yes/No" check boxes, question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(17)| Parents Name Control K3NC <Enter Enter the edited Name Control from question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(18)| Parents TIN K3TIN <Enter Enter the edited TIN from question 3, Schedule K (For 2010 and prior year returns, enter from question 4). |
|
(19)| Foreign Country Code K5B2 <Enter Enter the edited alpha Foreign Country Code from the left margin of line 5b(2), Schedule K. |
|
(20)| Number of Forms 5472 attached K5B(2) <Enter Enter the number from line 5b(2), Schedule K. |
|
(21)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from the "Yes/No" check boxes, line 1a, Schedule N. |
|
(22)| Number of Forms 8865 Attached N?2 <Enter Enter the number from line 2, Schedule N. |
|
(23)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from the "Yes/No" check boxes, line 3, Schedule N. |
|
(24)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from the "Yes/No" check boxes, line 4a, Schedule N.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(25)| Number of Forms 5471 N?4B <Enter Enter the number from line 4b, Schedule N. |
|
(26)| Did Corp Receive a Distribution...Foreign Trust? N?5 <Enter Enter from the "Yes/No" check boxes, line 5, Schedule N. |
|
(27)| At any Time...Interest in...Financial Account N?6A <Enter Enter from the "Yes/No" check boxes, line 6a, Schedule N. |
|
(28)| Foreign Country Code N?6B <Enter Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N. |
|
(29)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from the "Yes/No" check boxes, line 7a, Schedule N. |
|
(30)| Number of Forms 8873 Attached N?7B <Enter Enter the number from line 7b, Schedule N. |
|
(31)| Enter Total Amount N?7C $ <Enter<br MINUS (−) Enter the amount from line 7c, Schedule N. |
Exhibit 3.24.16-108
Sections 10, 11, 15 19-26 and 35 Form 1120-RIC (Program 11509)
| Section Resource |
| --- --- |
| Section 10 Schedule O, Form 8949 and Form 8996 Exhibit 3.24.16-94 |
| Section 11 Form 4626 Exhibit 3.24.16-13 |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 19 Form 8978 Exhibit 3.24.16-17 |
| Section 20 Form 965-B Exhibit 3.24.16-18 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 23 Form 3800 Exhibit 3.24.16-21 |
| Section 24 Form 3800 Exhibit 3.24.16-22 |
| Section 25 Form 3800 Exhibit 3.24.16-23 |
| Section 26 Form 8997 Exhibit 3.24.16-96 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-109
Section 01 Form 1120-S (Program 12100)
| Elem. No. Form 1120-S<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of Lines 1 through 6.<br If a computer condition code "G" is present and the document is a non-remittance return, end the document after this element.<br If a computer condition code "G" is present and the document is a remittance return, press <F6 to proceed. |
|
(18)| Return Processing Code 01RPC <Enter Enter the edited characters on Page 1, in the right margin next to Line 1c.<br <br1. Valid characters are alpha A-Z and numeric 1-9.<br <br2. Enter a pound sign () for each illegible character.<br <br3. If no data is present press <F7 to override. |
|
(19)| Tax Period Beginning YRBEGDT <Enter Enter tax period beginning (in MMDDYY format) when edited to the left of Form 1120-S title area at the top of the form. |
|
(20)| PIA/NAICS Code NAICS <Enter Enter the code from box B. |
|
(21)| ERS-Action Code ACTCD <Enter Enter the edited digits from the bottom left margin.<br <br Note:<brIf action code 347 is present, enter the edited digits in order to reduce the number of unpostable returns. |
Exhibit 3.24.16-110
Section 02 Form 1120-S (Program 12100)
| Elem. No. Form 1120-S<br Section 02<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "02" . |
|
(2)| Audit Codes L1 <Enter Enter the edited code(s) from the margin to the left of the "Deductions" section following "1" . |
|
(3)| Penalty and Interest Code L2 <Enter Enter the edited code from the margin to the left of the "Deductions" section following "2" . |
|
(4)| Installment Sales Indicator L3 <Enter Enter the edited code from the margin to the left of the "Deductions" section following "3" . |
|
(5)| Tax Preference Code L4 <Enter Enter the edited code from the margin to the left of the "Deductions" section following "4" . |
|
(6)| Low Income Housing Credit
(8586)| L5 <Enter Enter the edited amount from the margin to the left of the "Deductions" section following "5" . |
|
(7)| Total Recapture Credit
(8611)| L6 <Enter Enter the edited amount from the margin to the left of the "Deductions" section following "6" . |
|
(8)| Missing Schedule Code L7 <Enter Enter the edited code from the margin to the left of the "Deductions" section following "7" . |
Exhibit 3.24.16-111
Section 03 Form 1120-S (Program 12100)
| Elem. No. Form 1120-S<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Initial Return Code E RT <Enter Enter the edited "2" from the right of the "Date Incorporated" block. |
|
(4)| Total Assets End BOX F $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from the "Total Assets" block.<br <br Note:<brIf a Computer Condition Code (CCC)"G" is present and the document is a remittance return or ERS Action Code in the "600" series is present, end the document after this element. |
|
(5)| Line I Number of Shareholders LNI <Enter Enter the number from line I.<br <br Note:<brFor 2006 and prior year returns, enter from Line G. |
Exhibit 3.24.16-112
Section 04 Form 1120-S (Program 12100)
| Elem. No. Form 1120-S<br Section 04<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "04" . |
|
(2)| Gross Receipts or Sales L1A $ <Enter<br MINUS (-) Enter the amount from line 1a. |
|
(3)| Returns and Allowances L1B $ <Enter<br MINUS (−) Enter the amount from line 1b. |
|
(4)| Cost of Goods Sold LN2 $ <Enter<br MINUS (−) Enter the amount from line 2. |
|
(5)| Net Gain/Loss LN4 $ <Enter<br MINUS (−) Enter the amount from line 4. |
|
(6)| Other Income/Loss LN5 $ <Enter<br MINUS (−) Enter the amount from line 5. |
|
(7)| Total Income LN6 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 6. |
Exhibit 3.24.16-113
Section 05 Form 1120-S (Program 12100)
| Elem. No. Form 1120-S<br Section 05<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "05" . |
|
(2)| Compensation of Officers LN7 $ <Enter<br MINUS (−) Enter the amount from line 7. |
|
(3)| Salaries/Wages Code L8 RT <Enter Enter the edited code from the right of line 8. |
|
(4)| Salaries and Wages LN8 $ <Enter<br MINUS (−) Enter the amount from line 8. |
|
(5)| Repairs LN9 $ <Enter<br MINUS (−) Enter the amount from line 9. |
|
(6)| Bad Debts L10 $ <Enter<br MINUS (−) Enter the amount from line 10. |
|
(7)| Rents L11 $ <Enter<br MINUS (−) Enter the amount from line 11. |
|
(8)| Taxes L12 $ <Enter<br MINUS (−) Enter the amount from line 12. |
|
(9)| Deductible Interest L13 $ <Enter<br MINUS (−) Enter the amount from line 13. |
|
(10)| Depreciation L14 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 14. |
|
(11)| Depletion L15 $ <Enter<br MINUS (−) Enter the amount from line 15. |
|
(12)| Advertising L16 $ <Enter<br MINUS (−) Enter the amount from line 16. |
|
(13)| Pension Profit Sharing L17 $ <Enter<br MINUS (−) Enter the amount from line 17. |
|
(14)| Employee Benefit Program L18 $ <Enter<br MINUS (−) Enter the amount from line 18. |
|
(15)| Energy Efficient Commercial Buildings Deduction L19 $ <Enter<br MINUS (−) Enter the amount from line 19. |
|
(16)| Other Deductions L20 $ <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 20. |
|
(17)| Total Deductions L21 $ <Enter<br MINUS (−) Enter the amount from line 21. |
|
(18)| Ordinary Income/Loss L22 $ <Enter<br MINUS (−) Enter the amount from line 22. |
Exhibit 3.24.16-114
Section 06 Form 1120-S (Schedules B, K, L and N) (Program 12100)
| Elem. No. Form 1120-S<br Schedules B, K, L and N<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax 23C <Enter Enter the amount from line 23c. |
|
(3)| Estimated Tax Payments 24A <Enter Enter the amount from line 24a. |
|
(4)| 7004 Credit 24B <Enter Enter the amount from line 24b. |
|
(5)| Elective Payment Election from Form 3800 24D <Enter Enter the amount from line 24d. |
|
(6)| Total Credits 24Z <Enter Enter the amount from line 24z. |
|
(7)| ES Penalty L25 <Enter Enter the amount from line 25. |
|
(8)| Balance Due/Overpayment 26/27 <Enter<br MINUS (−) Enter the amount from line 26 or line 27 as follows:<br <br1. Enter the amount from line 26, if present, and press <Enter.<br <br2. If there is no entry on line 26, enter the amount from line 27 and press MINUS(-). |
|
(9)| Credit to Next Year's Tax 28CT <Enter Enter the amount from line 28, center. |
|
(10)| Routing Number 28B <Enter Enter up to 9 digits of the RTN from line 28b.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 28b and Line 28d is blank.<br <br - an illegible character is present in either Line 28b or 28d.<br <br - one or more numbers have been altered, white-out, or marked through in either the 28b or 28d.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 28b or Line 28d.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(11)| Type of Depositor Account 28C <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 28c.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 28c is marked and Line 28bANDLine 28d are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(12)| Depositor Account Number 28D <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 28b or Line 28c" contain an entry. 1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 28d is not present and there is data on Line 28b.<br <br - an illegible character is present in either 28b or 28d.<br <br - one or more characters have been altered, white-out, or marked through in either Line 28b or Line 28d.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 28b or Line 28c.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 28d. |
|
(13)| DAN For Verification 28D <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 28d " contains data. Enter Line 28dagain for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 28d
(DAN)fields agree. |
|
(14)| Discuss with Preparer Checkbox CKBX <Enter<br ★★★★★★ Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter then press <F7 to override the "MUST ENTER" error message. |
|
(15)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(16)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(17)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
|
(18)| Method of Accounting B1 <Enter Enter the code as follows from Schedule B, line 1:<br <br1. "1" if box a is checked.<br <br2. "2" if box b is checked.<br <br3. "3" if box c is checked.<br <br4. If more than one box is checked, press <Enter. |
|
(19)| Qualified Opportunity Fund Certification Checkbox B15Y/N <Enter Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(20)| Qualified Opportunity Fund Amount B15 <Enter Enter the amount from Schedule B, line 15. |
|
(21)| Corporation Receive, Sell, Dispose a Digital Asset 16 CKBX <Enter Enter from theYes/No check box, line 16.<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(22)| Interest Income/Loss K4 $ <Enter<br MINUS (−) Enter the amount from Page 3, Schedule K, line 4. |
|
(23)| Credit for Alcohol Used as Fuel PG3 13F $ <Enter Enter the amount from Page 3, line 13f. |
|
(24)| International Tax Reporting Checkbox 14 CKBX <Enter<br ★★★★★★ Enter a "1" if line 14 box is checked. |
|
(25)| Total Property Distributions 16D $ <Enter<br MINUS (-) Enter the amount from line 16d. |
|
(26)| Income
(Loss)| L18 $ ENTER MINUS (-) Enter the amount from line 18. |
|
(27)| Loans to Shareholders PG4 7D $ <Enter<br MINUS (-) Enter the amount from line 7, Column
(d)Schedule L. |
|
(28)| Total Assets 15B $ <Enter<br MINUS (-) Enter the amount from line 15, Column
(b)Schedule L. |
|
(29)| Loans from Shareholders 19D $ <Enter<br MINUS (-) Enter the amount from line 19, Column (d), Schedule L. |
|
(30)| Capital Stock EOY 22D $ <Enter<br MINUS (-) Enter the amount from line 22, Column (d), Schedule L. |
|
(31)| Additional Paid In Capital 23D $ <Enter<br MINUS (-) Enter the amount from line 23, Column (d), Schedule L. |
|
(32)| Retained Earnings EOY 24D $ <Enter<br MINUS (-) Enter the amount from line 24, Column (d), Schedule L. |
|
(33)| Schedule M-1 Travel & Entertainment M-1 3B $ <ENTER<br MINUS (-) Enter the amount from line 3b, Schedule M-1, following the $ sign. |
|
(34)| Schedule M-2 Balance BOY M-2 1A $ <ENTER<br MINUS (-)<br ★★★★★★ Enter the amount from line 1, Column (a), Schedule M-2. |
|
(35)| During the Year...Own any Foreign Entities? SCHN?1A <Enter Enter from Schedule N "Yes/No" check boxes, line 1a. |
|
(36)| Number of Forms 8865 Attached N?2 <Enter Enter from Schedule N, the number from line 2. |
|
(37)| Excluding...Own at Least 10% Interest? N?3 <Enter Enter from Schedule N "Yes/No" check boxes, line 3. |
|
(38)| Was Corp... of any Controlled Foreign Corp.? N?4A <Enter Enter from Schedule N "Yes/No" check boxes, line 4a.<br <br Note:<brTax Year 2019 and prior year's only. |
|
(39)| Number of Forms 5471 N?4B <Enter Enter from Schedule N, the number from line 4b. |
|
(40)| Did Corp Receive a Distribution ... Foreign Trust? N?5 <Enter Enter from Schedule N, "Yes/No" check boxes, line 5. |
|
(41)| At any Time ... Interest in ... Financial Account N?6A <Enter Enter from Schedule N, "Yes/No" check boxes, line 6a. |
|
(42)| Foreign Country Code N?6B <Enter Enter from Schedule N the edited alpha Foreign Country Code, left of line 6b. |
|
(43)| Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter Enter from Schedule N "Yes/No" check boxes, line 7a. |
|
(44)| Number of Forms 8873 Attached N?7B <Enter Enter from Schedule N, the number from line 7b. |
|
(45)| Enter Total Amount N?7C $ <Enter<br MINUS (−) ★★★★★★ Enter from Schedule N, the amount from line 7c. |
|
(46)| Total Gross Rents 8825-18A $ <Enter Enter from Form 8825, the amount from line 18A. |
Exhibit 3.24.16-115
Section 10 Form 1120-S (Schedule D, Form 8949 and Form 8996) (Program 12100)
| Elem. No. Form 1120-S<br Schedules D, Form 8949 and Form 8996<br Section 10<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Press <Enter if already present on the screen; otherwise, enter "10" . |
|
(2)| Dispose of Any Investments CKBX <Enter Enter the numeric digit from the Checkbox on Schedule D, as follows:<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. Enter "0" - If Blank. |
|
(3)| Short Term 1a Sales Price L1A(D) $ <Enter Enter the amount from Part I, Line 1a, Column (d). |
|
(4)| Short Term 1a Cost or other basis L1A(E) $ <Enter Enter the amount from Part I, Line 1a, Column (e). |
|
(5)| Short Term 1b Sales Price L1B(D) $ <Enter Enter the amount from Part I, Line 1b, Column (d). |
|
(6)| Short Term 1b Cost or other basis L1B(E) $ <Enter Enter the amount from Part I, Line 1b, Column (e). |
|
(7)| Short Term 1b Adjustments L1B(G) $ <Enter<br +/- Enter the amount from Part I, Line 1b, Column (g). |
|
(8)| Short Term 2 Sales Price L2D $ <Enter Enter the amount from Part I, Line 2, Column (d). |
|
(9)| Short Term 2 Cost or other basis L2E $ <Enter Enter the amount from Part I, Line 2, Column (e). |
|
(10)| Short Term 2 Adjustments L2G $ <Enter<br +/- Enter the amount from Part I, Line 2, Column (g). |
|
(11)| Short Term 3 Sales Price L3D $ <Enter Enter the amount from Part I, Line 3, Column
(d)|
|
(12)| Short Term 3 Cost or other basis L3E $ <Enter Enter the amount from Part I, Line 3, Column (e). |
|
(13)| Short Term 3 Adjustments L3G $ <Enter<br +/- Enter the amount from Part I, Line 3, Column (g). |
|
(14)| Long Term 8a Sales Price L8A(D) $ <Enter Enter the amount from Part II, Line 8a, Column (d). |
|
(15)| Long Term 8a Cost or other basis L8A(E) $ <Enter Enter the amount from Part II, Line 8a, Column (e). |
|
(16)| Long Term 8b Sales Price L8B(D) $ <Enter Enter the amount from Part II, Line 8b, Column (d). |
|
(17)| Long Term 8b Cost or other basis L8B(E) $ <Enter Enter the amount from Part II, Line 8b, Column (e). |
|
(18)| Long Term 8b Adjustments L8B(G) $ <Enter<br +/- Enter the amount from Part II, Line 8b, Column (g). |
|
(19)| Long Term 9 Sales Price L9D $ <Enter Enter the amount from Part II, Line 9, Column (d). |
|
(20)| Long Term 9 Cost or other basis L9E $ <Enter Enter the amount from Part II, Line 9, Column (e). |
|
(21)| Long Term 9 Adjustments L9G $ <Enter<br +/- Enter the amount from Part II, Line 9, Column (g). |
|
(22)| Long Term 10 Sales Price 10D $ <Enter Enter the amount from Part II, Line 10, Column (d). |
|
(23)| Long Term 10 Cost or other basis 10E $ <Enter Enter the amount from Part II, Line 10, Column (e). |
|
(24)| Long Term 10 Adjustments 10G $ <Enter<br +/- Enter the amount from Part II, Line 10, Column (g). |
|
(25)| Capital Gains Distributions L13 $ <Enter Enter the amount from line 13. |
|
(26)| Short-term capital gain or
(loss)Form 8824 L5 <Enter Enter the amount from line 5. |
|
(27)| Z Code EIN ZPTI 1A <Enter Enter from Form 8949, the EIN from Part I, Line 1 Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column
(f)|
|
(28)| Z Code Date Acquired ZPTI 1B <Enter Enter from Form 8949, the date from Part I Line 1 Column (b).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f)<br . |
|
(29)| Z Code Amount of Adjustment ZPTI 1G $ <Enter Enter from Form 8949, the amount from Part I, Line 1(g).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column
(f)|
|
(30)| Z Code Part I Form 8949 Indicator ZPTI IND <Enter ★★★★★★ Enter “1” if additional Z value is present in Column
(f)Part I. |
|
(31)| Y Code EIN YPTI 1A <Enter Enter from Form 8949, the EIN from Part I, Line 1(a).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(32)| Y Code Date Sold or Disposed of YPTI 1C <Enter Enter from Form 8949, the date from Part I, Line 1(c).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(33)| Y Code Recaptured Deferral Amount YPTI 1G $ <Enter Enter from Form 8949, the amount from Part I, Line 1(g).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column
(f)|
|
(34)| Y Code Part I Form 8949 Indicator I YPTI IND <Enter ★★★★★★ Enter “1” if additional Y value is present in Column
(f)Part I. |
|
(35)| Z Code EIN ZPTII 1A <Enter Enter from Form 8949 the EIN from Part II, Line 1 Column (a).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(36)| Z Code Date Acquired ZPTII 1B <Enter Enter from Form 8949 the date from Part II, Line 1 Column (b).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column
(f)|
|
(37)| Z Code Amount of Adjustment ZPTII 1G $ <Enter Enter from Form 8949 the amount from Part II, Line 1(g) on.<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column
(f)|
|
(38)| Z Code Indicator Part II Form 8949 ZPTII IND <Enter ★★★★★★ Enter “1” if additional Z value is present in Column
(f)Part II. |
|
(39)| Y Code EIN YPTII 1A <Enter Enter from Form 8949 the EIN from Part II, Line 1(a).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(40)| Y Code Date Sold or Disposed of YPTII 1C <Enter Enter from Form 8949 the date from Part II, Line 1(c).<br <br Note:<brEnter the underlined data or enter only if there is a “Y” in Column (f). |
|
(41)| Y Code Recaptured Deferral Amount YPTII 1G $ <Enter Enter from Form 8949 the amount from Part II, Line 1(g).<br <br Note:<brEnter the underlined data or enter only if there is a “Z” in Column (f). |
|
(42)| Y Code Indicator Part II Form 8949 Indicator YPTII IND <Enter ★★★★★★ Enter “1” if additional Y value is present in Column (f), Part II. |
|
(43)| Dispose of Any Investments Form 8996 INV CKBX <Enter ★★★★★★ Enter from Form 8996 the numeric digit from the Checkbox on line 5.<br <br1. Enter "1" - If Yes box is checked.<br <br2. Enter "2" - If No box is checked.<br <br3. Enter "3" - If both boxes are checked.<br <br4. If Blank, press <Enter. |
|
(44)| Qualified Opportunity 6 Month L7 $ <Enter Enter from Form 8996 the amount from Part II, Line 7 on.<br <br Note:<brTY2020 enter from the edited line number. |
|
(45)| Total Assets L8 $ <Enter Enter from Form 8996 the amount from Part II, Line 8.<br <br Note:<brTY2020 enter from the edited line number. |
|
(46)| Qualified Opportunity Last Day of Tax Year L10 $ <Enter Enter from Form 8996 the amount from Part II, Line 10.<br <br Note:<brTY2020 enter from the edited line number. |
|
(47)| Total Assets Last Day of Tax Year L11 $ <Enter Enter from Form 8996 the amount from Part II, Line 11.<br <br Note:<brTY2020 enter from the edited line number. |
|
(48)| Divide Line by 2.0 L14 <Enter Enter from Form 8996 the amount from Part III, Line 14.<br <br Note:<brTY2020 enter from the edited line number. |
|
(49)| Is Line Equal to or More than .90 L15 <Enter Enter from Form 8996 the amount from Part III, Line 15.<br <br Note:<brTY2020 enter from the edited line number. |
Exhibit 3.24.16-116
Section 14 Form 1125-A (Program 12100)
| Elem. No. Form 1125-A<br Section 14<br Data Element Name Prompt Fld. Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number Sect: <Enter Press Enter if already on the screen; otherwise enter "14" . |
|
(2)| Beginning Inventory L1 $ <Enter Enter the amount from line 1. |
|
(3)| Ending Inventory L7 $ <Enter<br MINUS (-) Enter the amount from line 7. |
Exhibit 3.24.16-117
Section 23 Form 3800 (Program 12100)
| Elem. No. Form 3800<br Section 23<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "23" . |
|
(2)| Form 7207 Registration Number 1B(B) <Enter Enter the Registration number from Line 1b, Column (b). |
|
(3)| Form 7207 Credit Transfer Election 1B(F) $ <Enter<br MINUS (-) Enter the amount from Line 1b, Column (g). |
|
(4)| Form 7207 Credit Amount 1B(G)$ <Enter Enter the amount from Line 1b, Column (g). |
|
(5)| Form 7207 Gross Elective Payment 1B(H) $ <Enter Enter the amount from Line 1b, Column (h). |
|
(6)| Form 7207 Net Elective Payment 1B(J) $ <Enter Enter the amount from Line 1b, Column (j). |
|
(7)| Form 3468 Registration Number 1D(B) <Enter Enter the Registration number from Line 1d, Column (b). |
|
(8)| Form 3468 Credit Transfer Election 1D(F) $ <Enter<br MINUS (-) Enter the amount from Line 1d, Column (f). |
|
(09)| Form 3468 Credit Amount 1D(G) $ <Enter Enter the amount from Line 1d, Column (g). |
|
(10)| Form 8835 Registration Number 1F(B) <Enter Enter the Registration number from Line 1f, Column (b). |
|
(11)| Form 8835 Credit Transfer Election 1F(F) $ <Enter<br MINUS (-) Enter the amount from Line 1f, Column (f). |
|
(12)| Form 8835 Credit Amount 1F(G)$ <Enter Enter the amount from Line 1f, Column (g). |
|
(13)| Form 7210 Registration Number 1G(B) <Enter Enter the Registration number from Line 1g, Column (b). |
|
(14)| Form 7210 Credit Transfer Election 1G(F) $ <Enter<br MINUS (-) Enter the amount from Line 1g, Column (f). |
|
(15)| Form 7210 Credit Amount 1G(G)$ <Enter Enter the amount from Line 1g, Column (g). |
|
(16)| Form 7210 Gross Elective Payment 1G(H) $ <Enter Enter the amount from Line 1g, Column (h). |
|
(17)| Form 7210 Net Elective Payment 1G(J) $ <Enter Enter the amount from Line 1g, Column (j). |
Exhibit 3.24.16-118
Section 24 Form 3800 (Program 12100)
| Elem. No. Form 3800<br Section 24<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "24" . |
|
(2)| Form 3468 Registration Number 1O(B) <Enter Enter the Registration number from Line 1o, Column (b). |
|
(3)| Form 3468 Credit Amount 1O(G)$ <Enter Enter the amount from Line 1o, Column (g). |
|
(4)| Form 3468 Credit Gross Elective Payment 1O(H) $ <Enter Enter the amount from Line 1o, Column (h). |
|
(5)| Form 3468 Net Elective Payment 1O(J) $ <Enter Enter the amount from Line 1o, Column (i). |
|
(6)| Form 7218 Registration Number 1Q(B) <Enter Enter the Registration number from Line 1q, Column (b). |
|
(7)| Form 7218 Credit Transfer Election 1Q(F)$ <Enter Enter the amount from Line 1q, Column (f). |
|
(8)| Form 7218 Gross Elective Payment 1Q(G)$ <Enter Enter the amount from Line 1q, Column (g). |
|
(9)| Form 8911 Registration Number 1S(B) <Enter Enter the Registration number from Line 1s, Column (b). |
|
(10)| Form 8911 Credit Transfer Election 1S(F) $ <Enter<br MINUS (-) Enter the amount from Line 1s, Column (f). |
|
(11)| Form 8911 Credit Amount 1S(G)$ <Enter Enter the amount from Line 1s, Column (g). |
|
(12)| Form 7213 Registration Number 1U(B) <Enter Enter the Registration number from Line 1u, Column (b). |
|
(13)| Form 7213 Credit Transfer Election 1U(F) $ <Enter<br MINUS (-) Enter the amount from Line 1u, Column (f). |
|
(14)| Form 7213 Credit Amount 1U(G)$ <Enter Enter the amount from Line 1u, Column (g). |
|
(15)| Form 3468 Registration Number 1V(B) <Enter Enter the Registration number from Line 1v, Column (b). |
|
(16)| Form 3468 Credit Transfer Election 1V(F)$ <Enter Enter the amount from Line 1v, Column (f). |
|
(17)| Form 3468 Credit Amount 1V(G)$ <Enter Enter the amount from Line 1v, Column (g). |
|
(18)| Form 8933 Registration Number 1X(B) <Enter Enter the Registration number from Line 1x, Column (b). |
|
(19)| Form 8933 Credit Transfer Election 1X(F) $ <Enter<br MINUS (-) Enter the amount from Line 1x, Column (f). |
|
(20)| Form 8933 Credit Amount 1X(G)$ <Enter Enter the amount from Line 1x, Column (g). |
|
(21)| Form 8933 Credit Gross Elective Payment 1X(H) $ <Enter Enter the amount from Line 1x, Column (h). |
|
(22)| Form 8933 Net Elective Payment 1X(J) $ <Enter Enter the amount from Line 1x, Column (j). |
Exhibit 3.24.16-119
Section 25 Form 3800 (Program 12100)
| Elem. No. Form 3800<br Section 25<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "25" . |
|
(2)| Form 8936 Registration Number 1AA(B) <Enter Enter the Registration number from Line 1aa, Column (b). |
|
(3)| Form 8936 Credit Amount 1AA(G)$ <Enter Enter the amount from Line 1aa, Column (g). |
|
(4)| Form 7211 Registration Number 1GG(B) <Enter Enter the Registration number from Line 1aa, Column (b). |
|
(5)| Form 7211 Credit Amount 1GG(F)$ <Enter Enter the amount from Line 1gg, Column (f). |
|
(6)| Form 7211 Gross Elective Payment 1GG(G)$ <Enter Enter the amount from Line 1gg, Column (g). |
|
(7)| Form 3468 Registration Number 4A(B) <Enter Enter the Registration number from Line 4a, Column (b). |
|
(8)| Form 3468 Credit Transfer Election 4A(F) $ <Enter Enter the amount from Line 4a, Column (f). |
|
(9)| Form 3468 Credit Amount 4A(G) $ <Enter Enter the amount from Line 4a, Column (g). |
|
(10)| Form 8835 Registration Number 4E(B) <Enter Enter the Registration number from Line 4e, column (b). |
|
(11)| Form 8835 Credit Transfer Election 4E(F) $ <Enter Enter the amount from Line 4e, column (f). |
|
(12)| Form 8835 Credit Amount 4E(G) $ <Enter Enter the amount from Line 4e, column (g). |
|
(13)| Form 3800 Part V Indicator IND <Enter Enter the edited digit to right margin of Page 4, Part III, Line 6. |
Exhibit 3.24.16-120
Sections 12, 15, 20-22, 26, 29 and 35 Form 1120-S (Program 12100)
| Section Resource |
| --- --- |
| Section 12 Form 4797 Exhibit 3.24.16-14 |
| Section 15 Form 4136 Exhibit 3.24.16-16 |
| Section 21 Form 8941 Exhibit 3.24.16-19 |
| Section 22 Form 5884-B Exhibit 3.24.16-20 |
| Section 26 Form 8997 Exhibit 3.24.16-24 |
| Section 29 Form 6252 Exhibit 3.24.16-26 |
| Section 31 Form 8936 Sch. A Exhibit 3.24.16-27 |
| Section 35 Form 4255 Exhibit 3.24.16-28 |
Exhibit 3.24.16-121
Section 01 Form 1120-SF (Program 11507)
| Elem. No. Form 1120-SF<br Section 01<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: Section "01" will always be generated. No entry is required. |
|
(2)| DLN Serial Number SER Enter the last two digits of the 13-digit DLN from the upper portion of the form.<br If the serial number has been generated by the system, verify that it matches the document being entered. |
|
(3)| Check Digit CD <Enter Enter the Check Digit if present. |
|
(4)| Name Control NC <Enter If the Check Digit is not present, enter the Name Control. |
|
(5)| EIN EIN Enter the EIN from the preprinted label or from "EIN" block. |
|
(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate. |
|
(7)| Street Key STREET KEY <Enter Enter the Street Key. |
|
(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key. |
|
(9)| Tax Period TAXPR <Enter Enter the edited tax period from the upper right portion of the return. |
|
(10)| In Care of Name Line C/O NAME <Enter Enter the in care of name if shown. |
|
(11)| Foreign Address FGN ADD <Enter Enter the foreign address information as shown or edited from the entity area.<br <br Note:<brOSPC processing instructions only. |
|
(12)| Street Address ADD <Enter Enter the street address information as shown or edited in the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the foreign city, province and postal code in this field. |
|
(13)| City CITY <Enter Enter the city from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter the edited alpha foreign country code in this field. |
|
(14)| State ST <Enter Enter the standard state abbreviation from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, enter a period (.) in this field. |
|
(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the entity area of the return.<br <br Caution:<brIf inputting a foreign address, leave this field blank. Press <Enter to continue. |
|
(16)| Received Date RDATE <Enter<br ★★★★★★ Enter the date as stamped or edited on the face of the return. |
|
(17)| Condition Code CC <Enter Enter the edited code from the dotted portion of lines 1 thru 6. |
|
(18)| Tax Period Beginning YRBEGDT <Enter Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form. |
|
(19)| ERS Action Code ACTCD <Enter Enter the edited digits from the bottom left margin. |
Exhibit 3.24.16-122
Section 02 Form 1120-SF (Program 11507)
Exhibit 3.24.16-3.
Exhibit 3.24.16-123
Section 03 Form 1120-SF (Program 11507)
| Elem. No. Form 1120-SF<br Section 03<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |
|
(2)| Payment Received RMT <Enter<br ★★★★★★ Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br If no amount is edited or the edited amount is illegible, check the control document for the correct amount.<br This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
|
(3)| Total Assets End BOT RT $ <Enter<br MINUS (−) Enter the amount edited in the bottom right margin, Page 1. |
Exhibit 3.24.16-124
Section 06 Form 1120-SF (Program 11507)
| Elem. No. Form 1120-SF<br Section 06<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "06" . |
|
(2)| Total Tax L15 <Enter Enter the amount from line 15. |
|
(3)| Estimated Tax Credit 16D <Enter Enter the amount from line 16d. |
|
(4)| Form 7004 Credit 16E <Enter Enter the amount from line 16e. |
|
(5)| Federal Telephone Excise Tax Paid 16F... <Enter For TY2006 returns, enter the edited amount from the dotted portion of line 16f. |
|
(6)| ES Tax Penalty L17 <Enter Enter the amount from line 17. |
|
(7)| Balance Due/Overpayment 18/19 <Enter<br MINUS (−)<br ★★★★★★ Enter the amount from line 18 or line 19 as follows:<br <br1. Enter the amount from line 18 and press <Enter.<br <br2. If there is no entry on line 18, enter the amount from line 19 and press MINUS(-). |
|
(8)| Credit to Next Year’s Tax 20A <Enter Enter the amount from line 20a. |
|
(9)| Routing Number 20C <Enter Enter up to 9 digits of the RTN from line 20c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 20c and Line 20e is blank.<br <br - an illegible character is present in either Line 20c or 20e.<br <br - one or more numbers have been altered, white-out, or marked through in either the 20c or 20e.<br <br - the RTN is not present and there is other data to be entered for this section.<br <br - one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.<br <br - one or more numbers have been written over to CHANGE an existing entry in either Line 20c or Line 20e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |
|
(10)| Type of Depositor Account 20D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 20d.<br <br1. If both boxes are marked, press<Enter.<br <br2. If neither box is marked, press<Enter.<br <br3. If Line 20d is marked and Line 20c ANDLine 20e are blank, press <Enter.<br <br Note:<brWhen <Enteris pressed, the system generates a “C”. |
|
(11)| Depositor Account Number 20E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 20c or Line 20d " contain an entry. Enter the alpha/numeric Account Number from line 20e.<br <br1. Only alphas, numerics and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - 20e is not present and there is data on Line 20c.<br <br - an illegible character is present in either 20c or 20e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 20c or Line 20e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 20c or Line 20d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 20e. |
|
(12)| DAN For Verification 20E <Enter<br ★★★★★★ This is a MUST ENTER field if "Line 20e" contains data. Enter Line 20e again for verification.<br <br1. If entry does not match Element (11), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 20e
(DAN)fields agree. |
|
(13)| Discuss with Preparer Checkbox CKBX <Enter Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter. |
|
(14)| Preparer's PTIN PTIN <Enter Enter the preparer's PTIN. |
|
(15)| Preparer's EIN PEIN <Enter Enter the preparer's EIN. |
|
(16)| Preparer's Telephone Number TEL <Enter Enter the preparer's telephone number. |
Exhibit 3.24.16-125
Section 07 Form 1120-SF (Program 11507)
| Elem. No. Form 1120-SF<br Section 07<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "07" . |
|
(2)| Modified Gross Income/Loss L14 $ <Enter<br MINUS (−) Enter the amount from line 14, Page 1. |
Exhibit 3.24.16-126
Section 11 Form 1120-SF (Schedule L and Additional Information) (Program 11507)
| Elem. No. Form 1120-SF<br Schedule L and Additional Information<br Section 11<br Data Element Name Prompt Fld. Term. Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "11" . |
|
(2)| Total Assets
(BOY)| 6BOY $ <Enter Enter the amount from line 6, Beginning of Year Column. |
|
(3)| Total Assets
(EOY)| 6EOY $ <Enter Enter the amount from line 6, End of Year Column. |
|
(4)| Total Liabilities
(BOY)| 9BOY $ <Enter Enter the amount from line 9, Beginning of Year Column. |
|
(5)| Total Liabilities
(EOY)| 9EOY $ <Enter Enter the amount from line 9, End of Year Column. |
|
(6)| Additional Information/Amount of Transfers Received 1A $ <Enter Enter the amount from line 1a, Additional Information portion. |
|
(7)| Amount of Tax-Exempt Interest 2 $ <Enter Enter the amount from line 2. |
|
(8)| Direct or Indirect Total Payments 3B $ <Enter Enter the amount from line 3b. |
|
(9)| Did Fund Make Any Distributions 4A <Enter Enter from the check boxes line 4a as follows:<br <br1. If the "Yes" box is checked enter "1"<br <br2. If the "No" box is checked enter "2"<br <br3. If both boxes are checked or no box is checked, press <Enter. |
|
(10)| Type of Liability 5ATYPE <Enter Enter the edited codes (1-5) from left of the check boxes on line 5a. |
Exhibit 3.24.16-127
Section 20 Form 8913 (Program 11507)
Exhibit 3.24.16-77
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Connections24 cite this · traces to 6
4 references not yet in our index
  • IRM 3.24.16.2
  • IRM 1.11.2.2
  • IRM 1.2.12
  • IRM 3.24.38.3.4.14.22
Citation graph
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IRM 3.24.16
Corporation Income Tax Returns
IRM×24
IRMIRM 3.24.16
IRMIRM 3.24.202
IRMIRM 3.24.38
IRMIRM 3.11.16
IRMIRM 3.11.217
IRMIRM 3.24.28
CiteIRM 3.24.16.2
CiteIRM 1.11.2.2
CiteIRM 1.2.12
CiteIRM 3.24.38.3.4.14.22
Cites 10Cited by 24 across 1 source
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